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    <title>Tax on income referred to in section 68 or section 69 or section 69A or section 69B or section 69C or section 69D.</title>
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    <description>Income identified under the provisions relating to unexplained credits, investments or entries is taxed by aggregating (i) a separate tax on that identified income at a special rate and (ii) the tax on the assessee&#039;s remaining income after excluding the identified amount; no deduction, allowance or set off of loss is allowed against the identified income.</description>
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      <description>Income identified under the provisions relating to unexplained credits, investments or entries is taxed by aggregating (i) a separate tax on that identified income at a special rate and (ii) the tax on the assessee&#039;s remaining income after excluding the identified amount; no deduction, allowance or set off of loss is allowed against the identified income.</description>
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