Direct assessment or recovery not barred.

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..... ssment or recovery not barred. 14. Nothing in this Chapter shall prevent either the direct assessment of the person on whose behalf or for whose benefit the undisclosed income from a source locate .....

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..... set located outside India is held, nor the recovery from such person of the tax payable in respect of such income and asset is barred. - statute, statutory provisions legislation, law, enactment, A .....

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