No set off of losses consequent to search, requisition and survey - Section 79 [w.e.f. 01.04.2022]

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..... 3A other than TDS/TCS survey, the total income of any previous year of an assessee includes any undisclosed income, no set off, against such undisclosed income. Explanation .-For the purposes of this section, the expression undisclosed income means,- (i) any income of the previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or t .....

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