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    <title>Insertion of New Section 69B</title>
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    <description>Insertion of Section 69B provides that if an assessee&#039;s investments or ownership of bullion, jewellery or other valuable articles exceeds amounts recorded in the books of account for any source of income, and the assessee offers no explanation or an explanation that is unsatisfactory to the Income-tax Officer, the excess amount may be deemed to be the income of the assessee for that financial year.</description>
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      <description>Insertion of Section 69B provides that if an assessee&#039;s investments or ownership of bullion, jewellery or other valuable articles exceeds amounts recorded in the books of account for any source of income, and the assessee offers no explanation or an explanation that is unsatisfactory to the Income-tax Officer, the excess amount may be deemed to be the income of the assessee for that financial year.</description>
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