Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
Try it now in Case Laws →
TaxTMI Login
🚀 New Feature Launched ✕
Just a moment...
Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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>Amendment to Section 158BA: Clarifying Separate Assessments for Undisclosed Income in Block Period Effective July 1, 1995.</h1> Section 158BA of the Income-tax Act is amended to include an Explanation effective from July 1, 1995. It clarifies that assessments under this Chapter are in addition to regular assessments for each previous year within the block period. The total undisclosed income for the block period excludes income assessed in regular assessments. Furthermore, income assessed under this Chapter is not included in regular assessments for any previous year within the block period.
TaxTMI 
TaxTMI 
