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<h1>Amendment to Section 113: Shifting Focus from 'Undisclosed Income' to 'Total Income' in Block Assessments Effective Sept 2024.</h1> Clause 32 of the Finance (No. 2) Bill, 2024 proposes amendments to section 113 of the Income-tax Act, effective from September 1, 2024. The amendment involves the removal of the word 'undisclosed' and certain phrases in the proviso related to section 132A. The changes aim to shift the focus from 'total undisclosed income' to 'total income' in the context of block assessments for search cases.