Amendment of section 158BE.
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (ii) in the proviso, for the words "total income", the words "total undisclosed income" shall be substituted and shall be deemed to have been substituted; (iii) after the proviso, the following proviso shall be inserted and shall be deemed to have been inserted, namely:-- 'Provided further that in a case where in pursuance to fifth proviso to clause (a) of sub-section (1) ....
TaxTMI