https://www.taxtmi.com/acts?id=23412 A special penalty permits the assessing authority to direct payment of an additional penalty equal to ten per cent of the tax chargeable under the specified tax provision where income is determined as undisclosed or deemed income; amounts already declared in the return with the specified tax paid by the end of the relevant year are exempted from this penalty. en-us Sun, 25 Dec 2016 13:43:17 +0530 Tue, 05 Aug 2025 14:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23412 A special penalty permits the assessing authority to direct payment of an additional penalty equal to ten per cent of the tax chargeable under the specified tax provision where income is determined as undisclosed or deemed income; amounts already declared in the return with the specified tax paid by the end of the relevant year are exempted from this penalty. Act-Rules Income Tax Sun, 25 Dec 2016 13:43:17 +0530 https://www.taxtmi.com/acts?id=23412