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of <h1>Unexplained Assets Provision: New Tax Bill Expands Digital Asset Scrutiny and Enforcement Mechanisms for Income Disclosure</h1> Legal analysis of unexplained assets provision comparing Clause 104 of Income Tax Bill, 2025 and Section 69B of Income Tax Act, 1961 reveals key tax enforcement mechanisms targeting undisclosed income. The provisions aim to combat tax evasion by empowering tax authorities to treat unexplained assets as taxable income when assessees cannot provide satisfactory explanations. Clause 104 modernizes the approach by explicitly including digital assets, expanding the scope of traditional asset assessment methods while maintaining core principles of financial transparency and accountability.
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