March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BI : Chapter not to apply after certain date

158BI. The provisions of this Chapter shall not apply where a search is initiated under […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BH : Application of other provisions of this Act

158BH. Save as otherwise provided in this Chapter, all other provisions of this Act shall […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BG : Authority competent to make the block assessment

158BG. The order of assessment for the block period shall be passed by an Assessing […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BFA : Levy of interest and penalty in certain cases

158BFA. (1) Where the return of total income including undisclosed income for the block period, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BF : Certain interests and penalties not to be levied or imposed

158BF. No interest under the provisions of section 234A, 234B or 234C or penalty under […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BE : Time limit for completion of block assessment

158BE. (1) The order under section 158BC shall be passed— (a) within one year from […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BD : Undisclosed income of any other person

158BD. Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BC : Procedure for block assessment

158BC. Where any search has been conducted under section 132 or books of account, other […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BB : Computation of undisclosed income of the block period

158BB. (1) The undisclosed income of the block period shall be the aggregate of the […]
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