Amount of tax sought to be evaded: formula-based computation distinguishing general and special tax provisions and adjustments. Amendment to Explanation 4 prescribes a formula to determine the amount of tax sought to be evaded by aggregating: (A-B) the incremental tax under general provisions and (C-D) the incremental tax under section 115JB/115JC, with a proviso against double reduction where concealed income is considered under both heads and exclusion of (C-D) if the special provisions do not apply; special rules modify the first component when concealed income reduces or reverses a declared loss, and Explanation 3 cases require reduction for taxes already paid prior to a section 148 notice.