guru 69Comparison between section 68, section 69, section 69A, section 69B and section 69C: -So far as section 68 is concerned, the onus is wholly upon the Assessee to explainTax rates applicable to amount charged to tax by virtue of sections 68, 69, 69A, 69B, 69C and 69D. As per Section 115BBE, income tax shall be calculated at 60% where