This book is a comprehensive and up-to-date treatise on the entire gamut of legal provisions and practical issues surrounding unexplained cash credits, loans, deposits, borrowings, and gifts under the Income-tax Act 1961. Meticulously revised to incorporate changes introduced by the Finance Act 2025, it explains the interplay of Sections 68 to 69D in detail, along with donee-based taxation of gifts under Section 56(2)(x). It incorporates illustrative examples, flowcharts, and handy-ready reckoners; this book provides a practical roadmap for understanding how various unexplained or undisclosed amounts are taxed—and how to ensure proper compliance or defend contentious cases before tax authorities.