Section 102(2)(a) in The Income Tax Act, 2025

[Cites 0, Cited by 0] [Section 102(2)] [Section 102] [Entire Act]

Union of India - Subsection

Section 102(2)(a) in The Income Tax Act, 2025

(a)the person in whose name such credit is recorded in the books of such assessee 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(2)(a) in The Income Tax Act, 2025