Computation of block period income aggregates declared, assessed, determined and undisclosed income for search cases. Computation of total income for the block period aggregates undisclosed income declared in the prescribed return, income assessed prior to search, income declared in response to notices, and income determined from books and documents for periods before and up to the execution of the last authorisation; undisclosed income may also be computed from evidence found in search, survey or requisition and other material coming to the Assessing Officer's notice.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Computation of block period income aggregates declared, assessed, determined and undisclosed income for search cases.
Computation of total income for the block period aggregates undisclosed income declared in the prescribed return, income assessed prior to search, income declared in response to notices, and income determined from books and documents for periods before and up to the execution of the last authorisation; undisclosed income may also be computed from evidence found in search, survey or requisition and other material coming to the Assessing Officer's notice.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
