TMI BlogWhat is under-reporting of income?X X X X Extracts X X X X X X X X Extracts X X X X ..... income determined in the return processed u/s 143(1)(a) The deemed total income assessed or reassessed as per the provisions of section 115JB / 115JC , is greater than the deemed total income determined in the return processed under section 143(1)(a) No Return of Income is filed or return is filed for the first time under section 148 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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