Lost account statements - means black money?

Wae Jing Lonthaw (Others) (341 Points)

17 January 2017  

I earned money from the year 2009 to 2013 and used a USA based payment provider and total income for these years was never above Taxable Limit, however my payment provider don't have financial statements of more than 3 years old.

Which means that I don't have proof of showing the money around INR 6 Lacs were earned from 2009 to 2013 and no tax evasion was made. However when RBI changed rules, they sent entire INR 6 Lacs to my Bank Account in India.

I need to know if Financial Statement is not available then it makes this amount as black money?