IT Act 69अध्याय VI · Aggregation Of Income And Set Off Or Carry Forward Of Loss
धारा 69 · Unexplained investments
अक्षर आकार — स्तर 1, कुल 4 में से
-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 for any source of income, and the assessee offers no explanation about the nature and source of the investments or the explanation offered by him is not, in the opinion of the [Assessing Officer] [ Substituted by Act 4 of 1988, Section 2, for " Income-tax Officer" (w.e.f. 1.4.1988).], satisfactory, the value of the investments may be deemed to be the income of the assessee of such financial year.
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