TaxTMI 
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Unexplained money, etc.
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....r of any money, bullion, jewellery or other valuable article and such money, bullion, jewellery or valuable article is not recorded in the books of account, if any, maintained by him for any source of....
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.... *************** NOTES:- 1. Inserted vide Section 16 of the Finance Act, 1964 w.e.f. 01-04-1964 2. Substituted vide Section 2 of the Direct Tax....