Amount of investments, etc., not fully disclosed in books of account.
Section – 69B, Income-tax Act, 1961 69B. Where in any financial year the assessee has made investments or is found to be ... ...
Unexplained money, etc
Section – 69A, Income-tax Act, 1961 69A. Where in any financial year the assessee is found to be the owner of any ... ...
Unexplained investments
Section – 69, Income-tax Act, 1961 69. Where in the financial year immediately preceding the assessment year the assessee has made investments ... ...
Cash credits
Section – 68, Income-tax Act, 1961 68. Where any sum is found credited in the books of an assessee maintained for any ... ...
Aggregation of income
CHAPTER VI AGGREGATION OF INCOME AND SET OFF OR CARRY FORWARD OF LOSS Total income. 66. In computing the total income of ... ...
Liability of person in respect of income included in the income of another person.
Section – 65, Income-tax Act, 1961 65. Where, by reason of the provisions contained in this Chapter or in clause (i) of section ... ...
Income of individual to include income of spouse, minor child, etc.
Section – 64, Income-tax Act, 1961 64. (1) In computing the total income of any individual, there shall be included all such ... ...
Method of computing a member’s share in income of association of persons or body of individuals.
Section – 67A, Income-tax Act, 1961 67A. (1) In computing the total income of an assessee who is a member of ... ...
Aggregation of income
Section – 66, Income-tax Act, 1961 CHAPTER VIAGGREGATION OF INCOME AND SET OFF ORCARRY FORWARD OF LOSS Total income. 66. In computing ... ...
Liability of person in respect of income included in the income of another person.
Section – 65, Income-tax Act, 1961 65. Where, by reason of the provisions contained in this Chapter or in clause (i) of section ... ...
