Reference to total income replaces 'undisclosed' wording in block assessment provisions, changing computation basis under section 113.

Section 113 is amended to replace references to "total undisclosed income" with total income and to omit specified words in the proviso beginning with "and applicable" and ending with the provision cited in the Bill; this amendment takes effect from 1st September, 2024 and alters the computation basis for tax in block assessments of search cases.

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