March 6, 2018
160. (1) For the purposes of this Act, “representative assessee” means— (i) in respect of […]
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March 6, 2018
159. (1) Where a person dies, his legal representative shall be liable to pay any […]
March 6, 2018
158BI. The provisions of this Chapter shall not apply where a search is initiated under […]
March 6, 2018
158BH. Save as otherwise provided in this Chapter, all other provisions of this Act shall […]
March 6, 2018
158BG. The order of assessment for the block period shall be passed by an Assessing […]
March 6, 2018
158BFA. (1) Where the return of total income including undisclosed income for the block period, […]
March 6, 2018
158BF. No interest under the provisions of section 234A, 234B or 234C or penalty under […]
March 6, 2018
158BE. (1) The order under section 158BC shall be passed— (a) within one year from […]
March 6, 2018
158BD. Where the Assessing Officer is satisfied that any undisclosed income belongs to any person, […]
March 6, 2018
158BC. Where any search has been conducted under section 132 or books of account, other […]