Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 103] [Entire Act] Union of India - Subsection Section 103(a) in The Income Tax Act, 2025 (a)the assessee offers no explanation about the nature and source of such investment, or such excess amount, as the case may be; or
