Undisclosed income of any other person.

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..... Assessing Officer is satisfied that any undisclosed income belongs to or pertains to or relates to any person, other than the person with respect to whom search was initiated or requisition was made, .....

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..... provisions of this Chapter shall apply accordingly. - Clause 295 of the Bill seeks to provide for procedure for block assessment of any other person in search cases.
Statute, statutory provisio .....

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