Undisclosed income of any other person [ Section 158BD ]

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.... satisfied that any undisclosed income belongs to or pertains to or relates to any person (herein referred to as the "other person"), other than the person (herein referred to as the "specified person" for the purposes of this section) with respect to whom search was initiated under section 132 or requisition was made under section 132A, then any money, bullion, jewellery, virtual digital asset or....

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....e as that for the specified person in whose case the block period ends on a later date: Abetment of the proceeding for the assessment or reassessment or recomputation under this act In case of such other person, for the purposes of abatement under sections 158BA (2) and (3), the reference to the date of initiation of the search under section 132 or making of requisition under section 132A shall....