No set off of losses consequent to search, requisition and survey - Section 79 [w.e.f. 01.04.2022]

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... TDS/TCS survey, the total income of any previous year of an assessee includes any undisclosed income, no set off, against such undisclosed income. Explanation.-For the purposes of this section, the expression "undisclosed income" means,- (i) any income of the previous year represented, either wholly or partly, by any money, bullion, jewellery or other valuable article or thing or any entry in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X