TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Section 158BH ensures all Income Tax Act provisions apply to search case assessments unless specifically excluded</h1> Section 158BH of the Income Tax Act, 1961 establishes that all provisions of the Act apply to assessments under the special procedure for search cases chapter, except where specifically provided otherwise. This provision ensures comprehensive application of general income tax provisions to search case assessments while allowing for specific exceptions within the chapter. The section was originally inserted in 1995 and recently substituted in 2024, maintaining the same substantive content regarding the applicability of other Act provisions to search-related assessments.
TaxTMI 
TaxTMI 
