Report No. 12
99. Total income for super-tax.-
Subject to the provisions of this Chapter, the total income of any person shall, for the purposes of super tax, be the total income as assessed for the purposes of income-tax, and where an assessment of total income has become final and conclusive for the purposes of income-tax for any assessment year, the assessment shall also be final and conclusive for the purposes of super-tax for the same assessment year.
[Section 56]
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