Additional amount of income-tax.

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..... wealth disclosed in the application relates to only one financial year and - (i) the applicant has furnished a return of tax bases of that year— (A) the amounts of the total income returned and the income disclosed in the application shall be aggregated; (B) the tax shall be calculated on the aggregate income so arrived at as if such aggregate income were the total income; (C) the amount .....

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..... ch of the financial years shall be aggregated; (iii) the aggregate amount of the additional income-tax so computed shall be the additional amount of tax payable in respect of the income disclosed in the application; (c) in a case where the wealth disclosed in the application relates to,— (i) one financial year the additional amount of tax payable shall be calculated in the manner provided in .....

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