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    <title>Tax on income referred to in Section 68 or 69 or 69A or 69B or 69C or 69D - Section 115BBE</title>
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    <description>Income classified as unexplained-either reflected in the return or determined by the Assessing Officer-is taxed by aggregating a special tax on the unexplained amount at the prescribed high rate and the normal tax payable on the remaining income after reducing total income by that unexplained amount; no deduction, allowance, expenditure or set off of loss is permitted against the unexplained income.</description>
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      <description>Income classified as unexplained-either reflected in the return or determined by the Assessing Officer-is taxed by aggregating a special tax on the unexplained amount at the prescribed high rate and the normal tax payable on the remaining income after reducing total income by that unexplained amount; no deduction, allowance, expenditure or set off of loss is permitted against the unexplained income.</description>
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