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of <h1>Section 158BA amended from Sept 1, 2024: 'total income' replaced by 'total undisclosed income'; abatement and expanded procedures.</h1> Section 158BA is amended effective 1 September 2024 to replace references to 'total income' with 'total undisclosed income' in the marginal heading, sub-section (1) and sub-section (7). Sub-section (2) is rewritten to provide that assessments, reassessments or recomputations (other than under the Chapter) for block-period years pending at the time a search under section 132 or requisition under section 132A is initiated shall abate as of that initiation; further, notices issued during the search/requisition period for block years (other than the year of the last authorisation) shall abate as of issue. Sub-section (4) now reads 'required to be made' and sub-section (5) is expanded to include recomputation, reference or order.
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