Amendment of section 245C

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....the proviso, the following proviso shall be substituted with effect from the 1st day of June, 2010, namely:— "Provided that no such application shall be made unless,— (i) in a case where proceed....

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...., the additional amount of income-tax payable on the income disclosed in the application exceeds ten lakh rupees, and such tax and the interest thereon, which would have been paid under the provisions....