Fd without source - notice called u/s 133(6)

JIJO YOHANNAN (Student CA Final ) (89 Points)

28 October 2017  
  1. Client called for providing 45 lakh FD source u/s 133(6)
  2. We found 30 lakh source by genuine means
  3. We require to provide balance 15 lakh source which the person cannot reveal his actual source
  4. how to resolve this? any other source which he can claim that 15 lakh generated from that particular income which do not need proof ?
  5. Any exempted source ?
  6. if tax payable for 15 lakh which will be the best means to reduce tax liabilty for 15 lakh source