Tax on income referred to in section 102 or 103 or 104 or 105 or 106.

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Full Text of the Document

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....105 or 106 and reflected in the return of income furnished under section 263; or (b) determined by the Assessing Officer includes any income referred to in any of the said sections, if such income is not covered under clause (a), the income-tax payable shall be the aggregate of- (i) income-tax calculated on the income referred to in clauses (a) and (b), at the rate of 60%; and....