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

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..... ) total income disclosed in the return furnished under section 158BC ; (ii) total income assessed under section 143(3) or section 144 or section 147 or section 153A or section 153C prior to the date of initiation of the search or the date of requisition, as the case may be; (iii) total income declared in the return of income filed under section 139 or in response to a notice section 142(1) or sect .....

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..... sions of this Act, on the basis of evidence found as a result of search or survey or requisition of books of account or other documents and any other material or information as are either available with the Assessing Officer or come to his notice during the course of proceedings under this Chapter. Income pertaining to international or specified domestic transactions, as per section 92CA, is exclu .....

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..... day of April of the previous year in which last of the authorisations was executed and ending with the date on which last of the authorisations was executed, such evidence shall not be considered for the purposes of determining the total income of the block period and such income shall be considered in the assessment made under the other provisions of this Act. Determination of undisclosed income .....

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..... to the relevant previous year falling in the block period excluding the period referred to in section 158BB(3). Manner of determination of tax liability [ Section 158BB(5) ] The tax referred to in section 158BA(7) (i.e. Rate of Tax 60%) shall be charged on the total income determined in the manner specified in section 158Bb(1) as reduced by the total income referred to in clause (ii), clause (iii .....

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..... I or unabsorbed depreciation under section 32(2) shall not be set off against the undisclosed income determined in the block assessment under this Chapter but may be carried forward for being set off in the previous year subsequent to the assessment year in which the block period ends, for the remaining period, taking into account the block period and such assessment year, and in accordance with t .....

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