Tax on income referred to in sections 102 to 106.

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....nished under section 263; or (b) determined by the Assessing Officer includes any income referred to in any of the said section 102 or 103 or 104 or 105 or 106, 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 ^1[30%]; and (ii) in....