Computation of total undisclosed income of block period

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.... or section 271 or 279 or 294(1)(c) of this Act or section 143 or 144 or 147 or 153A or 153C or 158BC or 245D(4) of the Income-tax Act, 1961 (43 of 1961) prior to the date of initiation of the search or the date of requisition, in respect of any of the tax year falling within the block period; (b) the total income declared in the return of income filed under section 263 of this Act or section 139 of Income-tax Act, 1961, (43 of 1961) or in response to a notice under section 268(1) of this Act or section 142(1) of Income-tax Act, 1961 (43 of 1961)  prior to the date of initiation of the search or the date of requisition, in respect of any of the tax year falling within the block period, and not covered under clause (a); ....

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....section 393(1) [ Table: Sl. No. 8(iii)] of this Act, or section 115A(5) or section 115G or 194P(1) of the Income-tax Act, 1961 (43 of 1961). (3) For the purposes of sub-section (2)(c), where the Assessing Officer is of the opinion that any part of the income as computed by the assessee under the said sub-section is undisclosed, he may recompute such income. (4) The undisclosed income falling within the block period, shall be computed on the basis of following:-- (a) evidence found as a result of search or survey or requisition; (b) any other material or information as are either available with the Assessing Officer or comes to his notice during the course of proceedings under Part B. (5) Where any income required ....