| Part: B |
| Special procedure for assessment of search cases |
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Clause 292
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Assessment of income pertaining to the block period.
Clause 292 of the Bill provides for scheme of block assessment in a search case.....
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Clause 293
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Computation of total income of block period.
Clause 293 of the Bill provides for computation of total income of block period in search cases.....
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Clause 294
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Procedure for block assessment.
Clause 294 of the Bill seeks to provide procedure for block assessment.....
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Clause 295
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Undisclosed income of any other person.
Clause 295 of the Bill seeks to provide for procedure for block assessment of any other person in search cases.....
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Clause 296
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Time-limit for completion of block assessment.
Clause 296 of the Bill seeks to provide time limit for completion of block assessment.....
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Clause 297
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Certain interests and penalties not to be levied or imposed.
Clause 297 of the Bill seeks to provide that certain interests and penalties not to be imposed in case of assessment of searc....
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Clause 298
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Levy of interest and penalty in certain cases.
Clause 298 of the Bill seeks to provide for levy of interest and penalty in search cases.....
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Clause 299
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Authority competent to make assessment of block period.
Clause 299 of the Bill seeks to provide authorities competent to make assessments of block period.....
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Clause 300
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Application of other provisions of Act.
Clause 300 of the Bill provides for saving clause with respect to application of other provisions of the Act.....
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Clause 301
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Interpretation.
Clause 301 of the Bill provides for interpretation of various expressions related to assessment of search cases.....
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