Amendment of section 18

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..... search under section 37A, the assessee is found to be the owner of any money, bullion, jewellery or other valuable article or thing (hereafter in this Explanation referred to as assets) and the assessee claims that such assets represent or form part of his net wealth,- (a) on any valuation date falling before the date of the search, but the return in respect of the net wealth on such date has n .....

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