Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.
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....includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D and reflected in the return of income furnished under section 139; or (b) determined by the Assessing Officer includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, if such income is not covered under clause (a), the income-tax....
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....ct 2016 w.e.f. 01-04-2017 3. Substituted vide Section 2 of the Taxation Laws (Second Amendment) Act 2016 w.e.f. 01-04-2017 before it was read as, "(1) Where the total income of an assessee includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D, the income-tax payable shall be the aggregate of- (a) the amount of income-tax cal....
TaxTMI
TaxTMI