CHAPTER XIVB – Special procedure for assessment of search cases
Here’s the section-wise analysis of CHAPTER XIVB – Special procedure for assessment of search cases of the Income-tax Act, 1961 comparing with the Income-tax Act, 2025:
| Section (1961) | Section heading as per Income-tax Act, 1961 | Corresponding Section (Income-tax Act, 2025) |
|---|---|---|
| 158B | Definitions. | Section-301 |
| 158BA | Assessment of total income as a result of search. | Section-292 |
| 158BB | Computation of undisclosed income of the block period. | Section-293 |
| 158BC | Procedure for block assessment. | Section-294 |
| 158BD | Undisclosed income of any other person. | Section-295 |
| 158BE | Time limit for completion of block assessment. | Section-296 |
| 158BF | Certain interests and penalties not to be levied or imposed. | Section-297 |
| 158BFA | Levy of interest and penalty in certain cases. | Section-298 |
| 158BG | Authority competent to make the block assessment. | Section-299 |
| 158BH | Application of other provisions of this Act. | Section-300 |
| 158BI | Chapter not to apply after certain date. | Omitted |
Refresh Page