Additional amount of income-tax.

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..... where the income or 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 .....

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..... first be calculated in the manner provided under clause (a); (ii) the additional amount of income-tax so calculated for each 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 th .....

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