Tax in the case of block assessment of search cases

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.... that the tax chargeable under this section shall be increased by a surcharge, if any, levied by any Central Act 4[****].]     *************** NOTES:- 1. Inserted vide Section 24 of the Finance Act, 1995 w.e.f. 01-07-1995 Earlier, Omitted vide Section 35 of the Finance Act, 1965 w.e.f. 01-04-1965 before it was read as,  "Tax in the case of non-resident 113. (1) ....

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....e to his total world income in the manner specified in sub-section (4). (3) Any non-resident, other than a company, may, on or before the 30th day of June of the assessment year in which he first becomes assessable as a non-resident, by notice in writing to the Income-tax Officer, declare (such declaration being final and being applicable to all assessments thereafter) that the tax payable by hi....

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....s the Income-tax Officer that he was prevented by sufficient cause from making the declaration referred to in sub-section (3) or in any similar provision of the Indian Income-tax Act, 1922 (11 of 1922), on the first occasion on which he became assessable as a non-resident under this Act or the said Act, as the case may be, and his failure to make such declaration has not resulted in reducing his l....