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[Section 245C(1B)] [Section 245C] [Complete Act]
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Central Government Act
Section 245C(1B)(ii) in The Income- Tax Act, 1995
(ii) if the applicant has furnished a return in respect of the total income of that year (whether or not an assessment has been made in pursuance of such return), tax shall be calculated on the aggregate of the total income returned and the income disclosed in the application as if such aggregate were the total income;