Section 270A(6)(a) in The Income Tax Act, 1961

[Cites 0, Cited by 2] [Section 270A(6)] [Section 270A] [Entire Act]

Union of India - Subsection

Section 270A(6)(a) in The Income Tax Act, 1961

(a)the amount of income in respect of which the assessee offers an explanation and the Assessing Officer or the Commissioner (Appeals) or the Commissioner or the Principal Commissioner, as the case may be, is satisfied that the explanation is bona fide and the assessee has disclosed all the material facts to substantiate the explanation offered;

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Union of India - Subsection

Section 270A(6)(a) in The Income Tax Act, 1961