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(c) anybody who is inside possession any specific money bullion, jewellery or valuable article or thing and such money bullion jewellery consequently on. represents either wholly or partly income or property which has either not been or would not disclosed and for the purpose of revenue Tax Act referred to in the section as undisclosed income or resources. The second way is actually by be overseas any 330 days in each full 1 year period on foreign soil. These periods can overlap in case of a partial year.
In this case the filing contract follows the conclusion of each full year abroad.