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— official CBDT correspondence
Section 103 — Unexplained investment: its source in the Income-tax Act, 1961
Section 103 (Unexplained investment) of the Income-tax Act, 2025 consolidates Section 69 and Section 69B of the Income-tax Act, 1961 as per the official CBDT correspondence.
source provisions · income-tax act, 1961
- Section 69 — Unexplained investments
- Section 69B — Amount of investments, etc., not fully disclosed in books of account
read both texts · §69 (1961) vs §103 (2025)
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Source: the CBDT’s official 1961↔2025 correspondence table (incometaxindia.gov.in), captured 2026-07-21. This is a research aid — verify against the official CBDT utility ↗ before professional reliance.
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