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        Income Tax

        Section 192 - Tax in case of block assessment of search cases.

        Income-tax Act, 2025
        Part A
        Determination of tax in certain special cases

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        Tax on undisclosed income in block assessments attracts a fixed high rate and applicable surcharge under special law. Irrespective of other provisions, the total undisclosed income of the block period determined under section 294 shall be chargeable to tax at the rate of 60 per cent; the tax so chargeable shall be increased by any surcharge levied by any Central Act.
                        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.

                              Tax on undisclosed income in block assessments attracts a fixed high rate and applicable surcharge under special law.

                              Irrespective of other provisions, the total undisclosed income of the block period determined under section 294 shall be chargeable to tax at the rate of 60 per cent; the tax so chargeable shall be increased by any surcharge levied by any Central Act.


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