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Charge of tax.

Section 3 - Act - BASIS OF CHARGE - Other Direct Tax / Income Tax - Section 3 - CHAPTER II BASIS OF CHARGE 3. (1) There shall be charged on every assessee for every assessment year commencing on or af .....

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ndisclosed income and asset: Provided that an undisclosed asset located outside India shall be charged to tax on its value in the previous year in which such asset comes to the notice of the Assessing .....

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