(vi)cash in hand, in excess of fifty thousand rupees, of individuals and Hindu undivided families and in the case of other persons any amount not recorded in the books of account.] [Substituted by Act 44 of 1980, Section 36, for the proviso (w.e.f. 1.4.1981). Earlier the proviso was added by Act 19 of 1970, Section 26 (w.r.e.f. 1.4.1969). ]