March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BC : Procedure for block assessment

158BC. Where any search has been conducted under section 132 or books of account, other documents or assets are requisitioned under section 132A, in the case of any person, then,— […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BB : Computation of undisclosed income of the block period

158BB. (1) The undisclosed income of the block period shall be the aggregate of the total income of the previous years falling within the block period computed, in accordance with […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158BA : Assessment of undisclosed income as a result of search

158BA. (1) Notwithstanding anything contained in any other provisions of this Act, where after the 30th day of June, 1995 a search is initiated under section 132 or books of […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158B : Definitions

158B. In this Chapter, unless the context otherwise requires,— (a) “block period” means the period comprising previous years relevant to six assessment years preceding the previous year in which the […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158AA : Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

158AA. (1) Notwithstanding anything contained in this Act, where the Commissioner or Principal Commissioner is of the opinion that any question of law arising in the case of an assessee […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158A : Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

158A. 13(1) Notwithstanding anything contained in this Act, where an assessee claims that any question of law arising in his case for an assessment year which is pending before the […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 158 : Intimation of assessment of firm

158. Whenever, in respect of the assessment year commencing on the 1st day of April, 1992, or any earlier assessment year, a registered firm is assessed, or an unregistered firm […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 157 : Intimation of loss

157. When, in the course of the assessment of the total income of any assessee, it is established that a loss has taken place which the assessee is entitled to […]
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March 6, 2018
Published by Law@HostBooks at March 6, 2018
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Section – 156 : Notice of demand

156. When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the Assessing Officer shall serve upon the assessee […]
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