Undisclosed income attribution: seized material must be transferred to the competent assessing officer for block assessment. Where seized or requisitioned money, bullion, jewellery, virtual digital assets, other valuable articles, assets, expenditure, books of account, documents or information pertain to a person other than the specified person, the material shall be handed over to the Assessing Officer having jurisdiction over that other person who shall proceed under Section 158BC for block assessment; the block period for the other person is aligned with the relevant specified person and abatement is triggered from the date the material is received by that Assessing Officer.