(1)such assets are recorded,¬-(i)in a case falling under clause (a), before the date of the search; and(ii)in a case falling under clause (b), on or before such date, in the books of account, if any, maintained by him or such assets are otherwise disclosed to the ] [Chief Commissioner or Commissioner] [ Substituted by Act 4 of 1988, Section 127, for " Commissioner" (w.e.f. 1.4.1988).][before the said date; or [ Substituted by Act 46 of 1986, Section 33, for certain words (w.e.f. 10.9.1986).]
