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of <h1>Section 301 defines block period and broad 'undisclosed income' scope for search and requisition proceedings, merging prior definitions</h1> Section 301 defines terms for special procedures in search and requisition cases, framing a 'block period' (six tax years before the year of search/requisition plus from 1 April of that year to the date of the last authorisation), when 'undisclosed income'-including money, bullion, jewellery, virtual digital assets, expenditures, entries or transactions and incorrect claims of deductions/exemptions-may be examined. The primary drafting differences: the enacted Act relocates the provision to apply 'for the purposes of this Part,' omits separate labels for 'seized' and 'requisitioned' items, and merges the two limbs of the undisclosed-income definition, altering textual clarity but not apparent substantive scope.
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