Recomputation of income without surcharge and cess deduction permits taxpayers to apply, pay revised tax and notify assessing officer. Taxpayers who previously claimed and were allowed a deduction for surcharge or cess under section 40 may apply for recomputation of total income without that deduction by filing Form No. 69 electronically with the Principal Director General/Director General of Income-tax (Systems) by the prescribed deadline; those offices will set procedures and forward applications to the Assessing Officer, who will amend the order, recompute income, issue a notice under section 156 for payment of any tax due for the relevant and affected subsequent assessment years, and the taxpayer must file Form No. 70 to intimate payment within thirty days.