What is under-reporting of income?

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....me assessed under MAT/AMT Provisions Return of Income is filed Income assessed is greater than the income determined in the return processed u/s 143(1)(a) The deemed total income assessed or reasse....

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.... than the maximum exemption limit. Case of Reassessment The income reassessed is greater than the income assessed or reassessed immediately before such reassessment The deemed total income reassess....