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Section 68: Assessee Not Required to Explain Source of Funds Before April 1, 2013; New Rules Apply Afterward.

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Full Text of the Document

X X   X X   Extracts   X X   X X

....Addition u/s 68 - the assessee is not required to explain source of source of the fund gets buttressed by the amendment made in section 68 with effect from 01.04.2013, which empowers the AO to examine source of source in case of share application money from 01.04.2013 and no other cases prior to that. - AT....

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