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Unexplained money, etc.

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..... und to be the owner of any money, bullion, jewellery or other valuable article and such money, bullion, jewellery or valuable article is not recorded in the books of account, if any, maintained by him .....

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..... for such financial year .] ------------------------------------ Notes :- 1. Inserted by the Finance Act, 1964, w.e.f. 1-4-1964. 2. Substituted for "Income-tax" by the Dire .....

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