Section 132(1)(c) in The Income Tax Act, 1961

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Union of India - Subsection

Section 132(1)(c) in The Income Tax Act, 1961

(c)any person is in possession of any money, bullion, jewellery or other valuable article or thing and such money, bullion, jewellery or other valuable article or thing represents either wholly or partly income or property [which has not been, or would not be disclosed] [ Substituted by Act 41 of 1975, Section 35, for certain words (w.e.f. 1.10.1975).] for the purposes of the Indian Income-tax Act, 1922 (11 of 1922), or this Act (hereinafter in this section referred to as the undisclosed income or property),

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Union of India - Subsection

Section 132(1)(c) in The Income Tax Act, 1961