March 6, 2018
Published by Law@HostBooks at March 6, 2018
158BI. The provisions of this Chapter shall not apply where a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
158BH. Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter.
March 6, 2018
Published by Law@HostBooks at March 6, 2018
158BG. The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of an Assistant Commissioner or Deputy Commissioner or an Assistant […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
158BFA. (1) Where the return of total income including undisclosed income for the block period, in respect of search initiated under section 132 or books of account, other documents or […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
158BF. No interest under the provisions of section 234A, 234B or 234C or penalty under the provisions of clause (c) of sub-section (1) of section 271 or section 271A or […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
158BE. (1) The order under section 158BC shall be passed— (a) within one year from the end of the month in which the last of the authorisations for search under […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
158BD. Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, other than the person with respect to whom search was made under section 132 or […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
158BC. Where any search has been conducted under section 132 or books of account, other documents or assets are requisitioned under section 132A, in the case of any person, then,— […]
March 6, 2018
Published by Law@HostBooks at March 6, 2018
158BB. (1) The undisclosed income of the block period shall be the aggregate of the total income of the previous years falling within the block period computed, in accordance with […]
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