Scope of Expl.5 to Sec.271(1)(c).

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..... e Taxation Laws (Amendment and Misc. Provisions) Act, 1986 provides that if in the course of a search under section 132, the assessee makes a statement under section 132(4) admitting that any asset fo .....

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..... assessee. The Board is of the view that immunity provided under the Section will be available only if the tax and interest due on the admitted concealed income have been paid by the due date specifie .....

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