February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 69B : Amount of investments, etc., not fully disclosed in books of account

69B. Where in any financial year the assessee has made investments or is found to be the owner of any bullion, jewellery or other valuable article, and the Assessing Officer […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 69A : Unexplained money, etc

69A. Where in any financial year the assessee is found to be the owner of any money, bullion, jewellery or other valuable article and such money, bullion, jewellery or valuable […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 69 : Unexplained investments

69. Where in the financial year immediately preceding the assessment year the assessee has made investments which are not recorded in the books of account, if any, maintained by him […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 68 : Cash credits

68. Where any sum is found credited in the books of an assessee maintained for any previous year, and the assessee offers no explanation about the nature and source thereof […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 67A : Method of computing a member’s share in income of association of persons or body of individuals

67A. (1) In computing the total income of an assessee who is a member of an association of persons or a body of individuals wherein the shares of the members […]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 67 : Method of computing a partner’s share in the income of the firm

67. [Omitted by the Finance Act, 1992, w.e.f. 1-4-1993.]
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February 28, 2018
Published by Law@HostBooks at February 28, 2018
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Section – 66 : Total income

66. In computing the total income of an assessee, there shall be included all income on which no income-tax is payable under Chapter VII.
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