Try out the Virtual Legal Assistant
to take your notes as you use the website, build your case briefs and professionally manage your legal research. Also try out our Query Alert Service
and enjoy an ad-free experience. Premium Member
services are free for one month
and pay only if you like it.
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;