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          Income Tax

          Tax in the case of block assessment of search cases [ Section 113 ]

          Assessment in Search Cases (Block Assessment)

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          Tax on undisclosed income in block assessments attracts a specified special rate and applicable surcharge after searches or requisitions. The provision subjects undisclosed income determined for the block period under the block assessment mechanism to a special tax rate, increased by any applicable Central surcharge for the assessment year relating to the previous year in which a search or requisition is effected.
                            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 specified special rate and applicable surcharge after searches or requisitions.

                                  The provision subjects undisclosed income determined for the block period under the block assessment mechanism to a special tax rate, increased by any applicable Central surcharge for the assessment year relating to the previous year in which a search or requisition is effected.


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