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found in the possession or control of any person in the course of a search under section...(1) of section 132A, had been found in the possession or...

(1) or sub-section (4) or sub-section (8A) of section 139, or in response to a notice...under...

(1) of section 143 or sub-section (1) of section 200A or sub-section (1) of...

192A or section 193 or section 194A or section 194D or section 194DA or...

270A or clause (c) of sub-section (1) of section 271 shall be imposed upon the assessee...in respect of the undisclosed income referred to in...

If any person convicted of an offence under section 276B or section 276BB or sub-section...(1) of...

Provision text (i)   it shall not be necessary to issue an authorisation under section...132 or make a requisition under section 132A separately in...

(2) of section 145; (ii)   the valuation of purchase and sale of goods or services...(2) of section 145 after taking into account the extant...