Norms for scrutiny of total income u/s 143(4).

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.... declared a total income for the assessment year 1995-96 that was more by 30 per cent of the total income returned for the assessment year 1994-95 subject to the conditions that: (a) the income for assessment years 1994-95 and 1995-96 exceeded the basic exemption limit. (b) the total income for the assessment year 1994-95 was Rs. 5 lakhs or less; and (c) the tax was fully paid for the assessmen....