6 results for “capital gains”+ Section 153A(1)(b)clear
Sorted by relevance
Key Topics
153A] on the amount by which the tax on the total income determined on the basis of the reassessment or recomputation exceeds the tax on the total income determined [under subsection (1) of section 143 or] on the basis of the regular assessment aforesaid. (4) Where, as a result of an order under section 154 or section 155 or section