Undisclosed income of any other person

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....rein referred to as the specified person) with respect to whom search was initiated under section 247 or requisition was made under section 248, then-- (a) any money, bullion, jewellery, virtual digital asset or other valuable article or thing or any books of account or other documents seized or requisitioned or any other material or information relating to the aforesaid undisclosed incom....

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....od-- (i) commencing from the tax year (herein referred to as the specified year) immediately preceding the year of initiation of search or requisition; and (ii) ending on the date of initiation of search or making of requisition, then irrespective of the provisions of section 301(a), the block period in respect of such other person shall comprise of the specified year an....