Difference amount tax applicable

kollipara sundaraiah (B.com) (2891 Points)

25 March 2023  
it person estimated profit declared rs:7 lacs in f.y.22-23.but assessess cash gift to brother rs:12 lacs through on bank mode pay f.y.22-23.
question:
assessess difference amount rs:5 lacs( gift amount -estimated profit) tax applicable.