Section 102(3)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 102(3)] [Section 102] [Entire Act]

Union of India - Subsection

Section 102(3)(a) in The Income Tax Act, 2025

(a)the person, being a resident in whose name such credit is recorded in the books of such company also offers an explanation about the nature and source of such sum so credited; and

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Union of India - Subsection

Section 102(3)(a) in The Income Tax Act, 2025