Unexplained investment.

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....e assessee which is not recorded in the books of account, if any, maintained by such assessee, or, the Assessing Officer finds that the amount of such investment exceeds the amount recorded in such bo....

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....to be the income of the assessee of that tax year. - Clause 103 of the Bill provides for unexplained investment. It also seeks to provide the circumstances or conditions in which any investment mad....