https://www.taxtmi.com/acts?id=50822 Substitution of the total income under clause (d) is required when a later previous year's income, determined either by payment-based assessment or provisional assessment, exceeds the income originally used; the original total income is replaced by the later year's total or, if both assessments apply to the same year, by the higher. Additionally, if an amended assessment order is made on the basis of such payment-based or provisional assessment income, the original total income is substituted by the income on which the amended order is made. en-us Wed, 16 Apr 2025 11:50:18 +0530 Wed, 16 Apr 2025 11:50:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=50822 Substitution of the total income under clause (d) is required when a later previous year's income, determined either by payment-based assessment or provisional assessment, exceeds the income originally used; the original total income is replaced by the later year's total or, if both assessments apply to the same year, by the higher. Additionally, if an amended assessment order is made on the basis of such payment-based or provisional assessment income, the original total income is substituted by the income on which the amended order is made. Act-Rules F. Acts / Amendment Acts Wed, 16 Apr 2025 11:50:18 +0530 https://www.taxtmi.com/acts?id=50822