March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BI : Chapter not to apply after certain date158BI. The provisions of this Chapter shall not apply where a search is initiated under […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BH : Application of other provisions of this Act158BH. Save as otherwise provided in this Chapter, all other provisions of this Act shall […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BG : Authority competent to make the block assessment158BG. The order of assessment for the block period shall be passed by an Assessing […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BFA : Levy of interest and penalty in certain cases158BFA. (1) Where the return of total income including undisclosed income for the block period, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BF : Certain interests and penalties not to be levied or imposed158BF. No interest under the provisions of section 234A, 234B or 234C or penalty under […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BE : Time limit for completion of block assessment158BE. (1) The order under section 158BC shall be passed— (a) within one year from […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BD : Undisclosed income of any other person158BD. Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BC : Procedure for block assessment158BC. Where any search has been conducted under section 132 or books of account, other […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BB : Computation of undisclosed income of the block period158BB. (1) The undisclosed income of the block period shall be the aggregate of the […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158BA : Assessment of undisclosed income as a result of search158BA. (1) Notwithstanding anything contained in any other provisions of this Act, where after the […]
March 6, 2018Published by Law@HostBooks at March 6, 2018Categories CHAPTER XIVB - Special procedure for assessment of search cases Income-tax Act 1961Section – 158B : Definitions158B. In this Chapter, unless the context otherwise requires,— (a) “block period” means the period […]