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Computation of interest under Section 220(2) - Payment of tax on the undisclosed income relating to the block period - Whether surcharge at 15% under Section 113 of the Act was payable? - Respondent no.3 is directed to issue a fresh assessment order recalculating the tax and interest payable, within four weeks from the date of this order being uploaded/a copy of the order is submitted by petitioner, by not including surcharge at 15% and limiting the interest payable from 5th January 1997 - HC