Omitted

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....ction 13 of the Finance Act, 1973 w.e.f. 01-04-1974 4.  Inserted vide Section 13 of the Finance Act, 1973 w.e.f. 01-04-1974 5.  Omitted vide Section 41 of the Finance Act, 1987 w.e.f. 01-04-1988 before it was read as, "Special provisions for certain companies 105. (1) No order under section 104 shall be made,- (i) ....

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....143 or section 144 a higher total income is arrived at and the difference in the total income does not arise out of the application of the proviso to sub-section (1) of section 145 or sub-section (2) of section 145 or section 144 or the omission by the company to disclose its income fully and truly; or (iv) in the case of a company where a re-assessment is made under the provisions of cla....

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....of a notice under this sub-section, the aggregate of the following sums, namely :- (i) the sum distributed as dividends within the period of twelve months referred to in sub-section (1) of section 104, and (ii) the sum distributed as dividends within the period of three months from the receipt of the said notice; (b) where an order under section 107A has been made by the....