Amendment of section 234A

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Full Text of the Document

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.... substituted, namely:- 'Explanation 2.--In this sub-section,-- (i) "tax on total income as determined under subsection (1) of section 143" shall not include the additional income-tax, if any, payable under section 140B or section 143; and (ii) tax on the total income determined under regular assessment shall not include the additional income-tax payable under section 140B.'. - Clause 64 se....