Amendment of section 68.

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..... ollowing provisos shall be inserted with effect from the 1st day of April, 2013, namely: " Provided that where the assessee is a company, (not being a company in which the public are s .....

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..... anation about the nature and source of such sum so credited; and ( b ) such explanation in the opinion of the Assessing Officer aforesaid has been found to be satisfactory: .....

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