https://www.taxtmi.com/acts?id=48745 Definitions set the temporal and substantive boundaries for special assessment of search cases: the block period aggregates six preceding tax years plus the period from the tax year's start to the execution of the last authorisation; the last of the authorisations is the conclusion recorded in the final panchnama or actual receipt of requisitioned items. "Search," "requisition," "seized items" and "requisitioned items" identify the actions and property involved. Undisclosed income includes money, bullion, jewellery, virtual digital assets, other valuables, entries or transactions representing undisclosed income or incorrect claims of expense, exemption, deduction or allowance for the block period. en-us Fri, 14 Feb 2025 11:17:47 +0530 Fri, 14 Feb 2025 11:17:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=48745 Definitions set the temporal and substantive boundaries for special assessment of search cases: the block period aggregates six preceding tax years plus the period from the tax year's start to the execution of the last authorisation; the last of the authorisations is the conclusion recorded in the final panchnama or actual receipt of requisitioned items. "Search," "requisition," "seized items" and "requisitioned items" identify the actions and property involved. Undisclosed income includes money, bullion, jewellery, virtual digital assets, other valuables, entries or transactions representing undisclosed income or incorrect claims of expense, exemption, deduction or allowance for the block period. Act-Rules Bills Fri, 14 Feb 2025 11:17:47 +0530 https://www.taxtmi.com/acts?id=48745