| http://www.w3.org/ns/prov#value | - By adding Explanation 5 to section 271(1)(c) of the Act, a concession is sought to be given to an assessee, who during the course of search and seizure operation, is found to have concealed particulars of his income, in case he surrenders such income by making a statement during the course of search that such undisclosed money, bullion, jewellery or other valuable article or thing found at the tim
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