Scope of term 'Total Income' under sec. 5 can't be used for determining additional tax for settlemen

IT : For computing additional tax for settlement application, definition of 'total income' under section 5 not applicable in view of the deeming fiction contained in Clause (ii) of sub-section (1B) of section 245C whereby total income has to be considered as if the aggregate of the total income returned and the income disclosed would be the total income. Such deeming fiction must be allowed its full effect