Section 271(2)(i) in The Income Tax Act, 1961

[Cites 0, Cited by 0] [Section 271(2)] [Section 271] [Entire Act]

Union of India - Subsection

Section 271(2)(i) in The Income Tax Act, 1961

(i)any money, bullion, jewellery or other valuable article or thing (hereafter in this Explanation referred to as assets) and the assessee claims that such assets have been acquired by him by utilising (wholly or in part) his income for any previous year; or

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Union of India - Subsection

Section 271(2)(i) in The Income Tax Act, 1961