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

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Union of India - Subsection

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

(ii)any income based on any entry in any books of account or other documents or transactions and he claims that such entry in the books of account or other documents or transactions represents his income (wholly or in part) for any previous year, which has ended before the date of search and,-

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Union of India - Subsection

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