Revision u/s 263 - applicability of higher rate of tax is u/s 115BBE - incomes have been admitted by...

Revision u/s 263 - applicability of higher rate of tax is u/s 115BBE - incomes have been admitted by assessee during the course of survey and also offered as such in the return of income - Higher rate of tax prescribed in section 115BBE is applicable to the whole previous year 2016-17 relevant to assessment-year 2017-18 - AT .....

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