Interpretation.

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....eriod starting from the 1st April of the tax year in which search was initiated or requisition was made and ending on the date of the execution of the last of the authorisations for such search or such requisition; (b) "requisition" means requisition of books of account, other documents or any assets under section 248; (c) "requisitioned items" means the books of account, or othe....

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....ents or assets by the Authorised Officer; and (g) "undisclosed income" includes-- (i) any money, bullion, jewellery, virtual digital asset or other valuable article or thing or any expenditure or any income based on any entry in the books of account or other documents or transactions, where such money, bullion, jewellery, virtual digital asset, valuable article, thing, entry in t....