Section mapper · Other income, gifts and clubbing
Section 69A of the Income-tax Act, 1961 is now
section 104 of the Income-tax Act, 2025
Unexplained money, jewellery or assets found in your name.
- Was
s.69A, Income-tax Act, 1961 (repealed)- Is now
s.104(1), Income-tax Act, 2025- In force from
What changed
Merged and renumbered. Section 104 is a single "unexplained asset" provision that absorbs both old section 69A (unexplained money, bullion and jewellery) and old section 69B (investments not fully disclosed in the books). The flat rate in section 195 applies to it.
Where this comes from
Read from incometaxindia.gov.in on , and re-checked against the enacted Income-tax Act, 2025 (Act No. 30 of 2025, assented 21 August 2025, in force 1 April 2026). This dataset is re-verified quarterly. The whole method is on our methodology page.
Sections people look up next
- s.68 → s.102 — Unexplained credits in your books
- s.115BBE → s.195 — The flat 60% tax on unexplained income