Amendment of section 271

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..... the words "not able to substantiate,", the words "not able to substantiate and fails to prove that such explanation is bona fide and that all the facts relating to the same and material to the computation of his total income have been disclosed by him," shall be substituted; (ii) the proviso shall be omitted; (c) in Explanation 5, for the portion beginning with the words "unless such income i .....

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