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    <title>Tax on accreted income</title>
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    <description>Tax on accreted income is payable by every specified person, in addition to regular income-tax, at the maximum marginal rate in the cases specified in the table. Accreted income is computed as the aggregate fair market value of total assets less total liabilities as on the relevant specified date, and is reduced by amounts attributable to specified assets and related liabilities.</description>
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      <title>Tax on accreted income</title>
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      <description>Tax on accreted income is payable by every specified person, in addition to regular income-tax, at the maximum marginal rate in the cases specified in the table. Accreted income is computed as the aggregate fair market value of total assets less total liabilities as on the relevant specified date, and is reduced by amounts attributable to specified assets and related liabilities.</description>
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