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[Cites 0, Cited by 0] [Section 102(1)] [Section 102] [Entire Act]

Union of India - Subsection

Section 102(1)(b) in The Income Tax Act, 2025

(b)the explanation offered about the nature and source of such credit by assessee is not satisfactory in the opinion of the Assessing Officer,then, the sum so credited shall be charged to income-tax as income of the assessee of that tax year.