In this article we have discussed about deemed income under sections 68, 69, 69A, 69B, 69C and 69D. This includes discusses Tax Treatment of Cash Credit, Unexplained investments, Unexplained money, Amount of investments not fully disclosed in books of account, Unexplained expenditure and Amount borrowed or repaid on hundi in cash
source https://www.caclubindia.com/articles/deemed-incomes-under-income-tax-act-46066.asp
source https://www.caclubindia.com/articles/deemed-incomes-under-income-tax-act-46066.asp
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