Penalty in respect of certain income - Section 271AAC

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....irect that, - in a case where the income determined includes any income referred to in section 68, section 69, section 69A, section 69B, section 69C or section 69D for any previous year, - the assessee shall pay by way of penalty, in addition to tax payable u/s 115BBE, a sum computed at the rate of 10% of the tax payable u/s 115BBE(1)(i) [ i.e. 60% tax + surcharge (if any) + 4% cess ]. Excep....