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Jan 6, 26, 12:55 PM
102120000000091215 2025-11-01 158B Definitions Content Definitions 30[CHAPTER XIV-B..., or any expense, exemption, deduction or allowance claimed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158B Year: 2025 -
Jan 6, 26, 12:55 PM
by the Assessing Officer under sub-section (2). (1A) The following income shall...Sub. for "total income" by...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BB Year: 2025 -
Jan 6, 26, 12:55 PM
Sub. for "total income" by Act No. 7 of 2025, w.r.e.f. 1-9-2024. 32a....or recomputation under the provisions of this...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BA Year: 2025 -
Jan 6, 26, 12:55 PM
Undisclosed income of any other person 46[Undisclosed income of any other person...Sub. by Act No. 7 of 2025, w.r.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BD Year: 2025 -
Jan 6, 26, 12:56 PM
102120000000091224 2025-11-01 158BH Application of other provisions of this Act Content...Act. 158BH....apply to assessment made...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BH Year: 2025 -
Jan 6, 26, 12:55 PM
on undisclosed income determined under clause (c) of sub-section (1) of section...end of a month, such period shall be extended to the end of such...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BFA Year: 2025 -
Jan 6, 26, 12:55 PM
Words "total income, including the" omtt. by Act No. 7 of 2025, w.r.e.f. 1-9-2024...Sub. for "total income including the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BC Year: 2025 -
Jan 6, 26, 12:55 PM
Sub. for "total income" by Act No. 7 of 2025, w.r.e.f. 1-9-2024. 49....Ins. by Act No. 7 of 2025, w.r.e.f. 1-9-2024....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BE Year: 2025 -
Jan 6, 26, 12:56 PM
Chapter not to apply in certain circumstances. 158BI.54a[Omitted by the Finance Act...Prior to its omission, section 158BI read as under :...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BI Year: 2025 -
Jan 6, 26, 12:55 PM
No interest under section 234A, 234B or 234C or penalty under section 270A shall...be levied or imposed upon the assessee in respect of the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BF Year: 2025 -
Jan 6, 26, 12:56 PM
Commissioner or the Joint Director, as the case may be, in respect of search initiated under...section 132, or books of account, other documents or any assets requisitioned...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Language: English Features: Acts Sections - Income tax act: Section - 158BG Year: 2025 -
Jun 4, 26, 6:15 PM
Earlier Chapter XIV-B, dealing with "Charge of additional income-tax in certain cases..." was inserted along with section 158B by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158B Year: 1997 -
Jun 4, 26, 6:15 PM
on undisclosed income, determined under clause (c ) of section 158BC, for every...respect of the undisclosed income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BFA Year: 1997 -
Jun 4, 26, 6:15 PM
Where any search has been conducted under section 132 or books of account, other...documents or assets are requisitioned under section 132A, in the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BC Year: 1997 -
Jun 4, 26, 6:15 PM
section 132 or books of account, other documents or any assets requisitioned under...section 132 or books of account, other documents or any assets requisitioned...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BG Year: 1997 -
Jun 4, 26, 6:15 PM
CMS 1.0 102120000000014665 2025-11-01 158BA Assessment of undisclosed income as a...of undisclosed income as a result of search. 158BA. (1)...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BA Year: 1997 -
Jun 4, 26, 6:15 PM
of undisclosed income of the block period. 158BB. (1) The undisclosed income of...section 143 includes determination of...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BB Year: 1997 -
Jun 4, 26, 6:15 PM
that sub-section, shall be excluded.] 89c.Substituted by the Income-tax...(Amendment) Act, 1997, w.e.f....
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BE Year: 1997 -
Jun 4, 26, 6:15 PM
1.0 102120000000014673 2025-11-01 158BH Application of other provisions of this Act...this Act. 158BH....apply to assessment made...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BH Year: 1997 -
Jun 4, 26, 6:15 PM
CMS 1.0 102120000000014668 2025-11-01 158BD Undisclosed income of any other person...[] Undisclosed income of any other person Undisclosed...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BD Year: 1997 -
Jun 4, 26, 6:15 PM
No interest under the provisions of section 234A, 234B or 234C or penalty under the...271B shall be levied or imposed upon the assessee in respect...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BF Year: 1997 -
Jun 4, 26, 6:16 PM
Earlier Chapter XIV-B, dealing with "Charge of additional income-tax in certain cases..." was inserted along with section 158B by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158B Year: 1999 -
Jun 4, 26, 6:12 PM
Earlier Chapter XIV-B, dealing with "Charge of additional income-tax in certain cases...", was inserted along with section 158B by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158B Year: 1995 -
Jun 4, 26, 6:07 PM
72[, or any expense, deduction or allowance claimed under this Act which is found..." was inserted along with section 158B by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158B Year: 2003 -
Jun 4, 26, 6:13 PM
Earlier Chapter XIV-B, dealing with "Charge of additional income-tax in certain cases..." was inserted along with section 158B by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158B Year: 1996 -
Jun 4, 26, 6:16 PM
Earlier Chapter XIV-B, dealing with "Charge of additional income-tax in certain cases..." was inserted along with section 158B by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158B Year: 1998 -
Jun 4, 26, 6:03 PM
Earlier Chapter XIV-B, dealing with "Charge of additional income-tax in certain cases..." was inserted along with section 158B by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158B Year: 2000 -
Jun 4, 26, 6:09 PM
93[, or any expense, deduction or allowance claimed under this Act which is found..." was inserted along with section 158B by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158B Year: 2004 -
Jun 4, 26, 6:11 PM
20[, or any expense, deduction or allowance claimed under this Act which is found..." was inserted along with section 158B by the Direct...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158B Year: 2005 -
Jun 4, 26, 6:07 PM
on undisclosed income, determined under clause (c) of section 158BC, for every month...respect of the undisclosed income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BFA Year: 2003 -
Jun 4, 26, 6:09 PM
on undisclosed income, determined under clause (c) of section 158BC, for every month...respect of the undisclosed income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BFA Year: 2004 -
Jun 4, 26, 6:11 PM
on undisclosed income, determined under clause (c) of section 158BC, for every month...respect of the undisclosed income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BFA Year: 2005 -
Jun 4, 26, 6:03 PM
on undisclosed income, determined under clause (c) of section 158BC, for every month...respect of the undisclosed income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BFA Year: 2000 -
Jun 4, 26, 6:16 PM
on undisclosed income, determined under clause (c) of section 158BC, for every month...respect of the undisclosed income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BFA Year: 1999 -
Jun 4, 26, 6:16 PM
on undisclosed income, determined under clause (c) of section 158BC, for every month...respect of the undisclosed income...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BFA Year: 1998 -
Jun 4, 26, 6:07 PM
of filing the return of income under sub-section (1) of section 139 has not expired...Act] without giving effect to set...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BB Year: 2003 -
Jun 4, 26, 6:09 PM
of filing the return of income under sub-section (1) of section 139 has not expired...Act] without giving effect to set...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BB Year: 2004 -
Jun 4, 26, 6:11 PM
of filing the return of income under sub-section (1) of section 139 has not expired...Act] without giving effect to set...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BB Year: 2005 -
Jun 4, 26, 6:07 PM
notice under section 148 is required to be issued for the purpose of proceeding under...Substituted by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BC Year: 2003 -
Jun 4, 26, 6:09 PM
notice under section 148 is required to be issued for the purpose of proceeding under...Substituted by the...
Act: Income-tax Act, 1961 Chapter: CHAPTER XIV-B - SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH CASES Features: Acts Sections - Income tax act: Section - 158BC Year: 2004
