Assessment in Search Cases (Block Assessment)

Chapters / List

1. Introduction on block assessment of search cases

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2. Tax in the case of block assessment of search cases [ Section 113 ]

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3. Assessment of total income as a result of search [ Section 158BA ]

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4. Computation of total income of block period [ Section 158BB ]

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5. Procedure for block assessment [ Section 158BC ]

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6. Undisclosed income of any other person [ Section 158BD ]

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7. Time limit for completion of block assessment [ Section 158BE ]

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8. Levy of interest and penalty in certain cases [ Section 158BF & 158BFA ]

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9. Authority competent to make assessment of block period [ Section 158BG ]

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10. Application of other provisions of this Act [ Section 158BH ]

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11. Chapter not to apply in certain circumstances [ Section 158BI ]

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