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Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapter XIV-B = SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Chapters List This

SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES - Income-tax Act, 1961

Chapter: XIV-B
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES
Section 158B	:	Definitions
Section 158BA	:	Assessment of total income as a result of search
Section 158BB	:	Computation of total income of block period
Section 158BC	:	Procedure for block assessment
Section 158BD	:	Undisclosed income of any other person
Section 158BE	:	Time limit for completion of block assessment
Section 158BF	:	Certain interests and penalties not to be levied or imposed
Section 158BFA	:	Levy of interest and penalty in certain cases
Section 158BG	:	Authority competent to make the block assessment
Section 158BH	:	Application of other provisions of this Act
Section 158BI	:	Chapter not to apply after certain date

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