Income Tax mein Section 68 ka Kya Aayam

tax clat_pg beginner mcq_help

Section 68 mein Income Tax Act 1961 ka under kaha jaata hai ki agar aapko kisi vyakti ya company se investment milti hai, aur inki identity clear nahi hai, toh is income ko taxable karna hoga. Lekin yeh to bhi clear hai ki investment ke baad income tax refund milne ka koi guarantee nahi hai.

MCQ: Aapka investment partner ka naam Shobhit hai, aur aapko Rs 5 lac ka investment mila hai, lekin Shobhit ka address aur PAN card number nahi pata. Aap Section 68 ke under investment ka income taxable karenge (A) Haan, (B) Nahi, (C) Abhi nahi samajhne par, (D) Toh investment wapas karni padegi.

1 comments

1 Comments

Sign in to join the discussion.
Pooja ยท Legal Eagle

Yeh Section 68 khaas income tax mein un cash transactions ke liye lagu hota hai jinko unka source nahin mil sakta. Mera vichaar hai ki yeh section 69A ka counter hai, jisne un cash transactions ko allow kiya hai jinka source unke pass nahin tha. Lekin Section 68 ke hisaab se aapko proof dekhne k liye 100% ready rakhna hoga.