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    <description>Cash deposits during demonetisation may be explained by accumulated savings from long-term unorganised housekeeping, cleaning, babysitting and caregiving work, together with cash received from a family member. Where the explanation is plausible and consistent with the taxpayer&#039;s work and circumstances, the absence of documentary evidence of earnings alone does not justify treating the deposits as unexplained money. The addition for unexplained cash deposits was deleted.</description>
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