Tax in the case of block assessment of search cases

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....[Provided 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 c....

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....e assessment year 1960-61 shall be determined with reference 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 ap....

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....s greater. (5) Where any person referred to in sub-section (1) satisfies 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....