Amount of investments, etc., not fully disclosed in BOA -Section 69B, Unexplained expenditure, etc. – Section 69C, Amount borrowed or repaid on hundi – Section 69D

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..... 69D Amount of investments, etc., not fully disclosed in BOA -Section 69B Where in any financial year the assessee has made investments or is found to be the owner of any bullion, jewellery or other valuable article, and the AO finds that the amount expended on making such investments or in acquiring such articles exceeds the amount recorded in this behalf in the BOA and he offers no expl .....

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..... tion 69D Where any amount is borrowed on a hundi from, or any amount due thereon is repaid to, any person otherwise than through an account payee cheque drawn on a bank, the amount so borrowed or repaid shall be deemed to be the income of the person borrowing or repaying the amount aforesaid for the previous year in which the amount was borrowed or repaid, as the case may be. However , Whe .....

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