Section 68 of the Income Tax Act: Unexplained Cash Credits, the 3-Test Rule and Section 102 of the New Act Every year, thousands of taxpayers receive additions in their assessment orders for one simple reason: they could not prove where the money in their books came from. Section 68 of the Income-tax Act, ... Direct Tax Income Tax Section 102 Section 68 Unexplained Credits 06-Jan-2026 Income Tax