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Section 158BD: Expands tax assessment to individuals linked to those originally searched u/s 158BC for undisclosed income.

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Full Text of the Document

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....Assessment u/s 158BD - section 158BD enables assessment of any person, other than the searched person.section 158BC prescribes the procedure for making block assessment of the searched person and section 158BD enables assessment of any person, other than the searched person. - HC....

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