Recomputation of income permits electronic Form 69 application and requires tax payment reporting to the assessing officer. Taxpayers may seek recomputation of total income under sub section (18) of section 155 where surcharge or cess was deducted under section 40 by applying in Form No. 69 electronically to the designated systems authority, which will verify and forward the application to the Assessing Officer. The Assessing Officer shall amend the relevant order, issue a notice specifying the time for payment of tax relating to the affected assessment year(s), and the assessee must submit payment details in Form No. 70 within thirty days of payment.