¹[82A. Where an assessee, other than a public company as defined in the Companies Act, 1913 (VII of 1913) or কোম্পানী আইন, ১৯৯৪ (১৯৯৪ সনের ১৮ নং আইন), who has previously been assessed for any assessment year ended on or before the thirtieth day of June, 1995, files a return showing income for the income year relevant to the assessment year commencing on or after the first day of July, 1995 and ending on or before the thirtieth day of June, 1997 and the income shown in such return is higher by not less than ten per cent over the last assessed income and has also increased by at least a further sum of ten per cent for each preceding assessment year in respect of which the assessment is pending, the return filed by the assessee shall be deemed to be correct and complete and the Deputy Commissioner of Taxes shall assess the total income of the assessee on the basis of such return and determine the tax payable by him ²[on the basis of such assessment, and communicate the assessment order to the assessee within thirty days next following], provided- (a) he has, at the time of filing such return made payment of the tax on the basis of the return or taka twelve hundred, whichever is higher, and the assessment on the basis of such return shall not result in any refund; ³[* * *] ⁴[(b) the net accretion of his wealth, if he is not required to submit statement of assets and liabilities under ⁵[clause (c) of sub-section (3) of section 75], along with his disclosed family expenses and taxes paid during the year, shall not exceed the income disclosed for the year and the income or receipt, if any, exempted from tax⁶[; and (c) such return contains twelve-digit Taxpayer's Identification Number (TIN).]]