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Income Tax - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Addition made in respect of share capital contribution received ...

Income Tax

October 4, 2015

Addition made in respect of share capital contribution received - The proviso in section 68 has been inserted w.e.f.1.4.2013 and therefore, the onus to prove the nature and source of such sum so credited shall be on the assessee only from assessment year 2013-14 not prior to that. - AT

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