Section 113

Tax in the case of block assessment of search cases

Section Number

113

Chapter

CHAPTER XII - DETERMINATION OF TAX IN CERTAIN SPECIAL CASES

Act

Income-tax Act, 1961

Year

1999

Tax in the case of block assessment of search cases

²⁷ [Tax in the case of block assessment of search cases.

113. The total undisclosed income of the block period, determined under section 158BC shall be chargeable to tax at the rate of sixty per cent.]