Income-tax Act, 1961
Section - 113 - Tax in the case of block assessment of search cases
Tax in the case of block assessment of search cases.113. The total 24[undisclosed] income of the block period, determined under section 158BC, shall be chargeable to tax at the rate of sixty per cent:Provided that the tax chargeable under this section shall be increased by a surcharge, if any, levied by any Central Act 25[***].
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