Section 105(1)(b) in The Income Tax Act, 2025

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Union of India - Subsection

Section 105(1)(b) in The Income Tax Act, 2025

(b)the explanation offered about the source of such expenditure by the assessee is not satisfactory in the opinion of the Assessing Officer, then, the amount covered by such expenditure or part thereof, shall be deemed to be the income of the assessee for that tax year.

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Union of India - Subsection

Section 105(1)(b) in The Income Tax Act, 2025