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<h1>Block assessment tax: undisclosed block-period income subject to a flat statutory rate with an additional surcharge.</h1> The total undisclosed income of the block period determined under section 158BC is chargeable to tax at a fixed statutory rate, and the tax so chargeable is increased by any applicable surcharge under central law. This provision imposes a consolidated tax treatment on income identified in block assessments arising from searches or requisitions.