5 results for “reassessment”+ Section 21(5)clear
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5 of 1964 and it came into effect w.e.f. 1-4-1964. Both sections require that the subject-matter of the provisions viz. investments in the case of Section 69 and money, bullion, jewellery or other valuable articles in the case of Section 69-A are not recorded in the books of accounts. That is, in a case where books