Income-tax Act, 1961
Section - 158BB - Computation of total undisclosed income of block period
Computation of 35[total undisclosed income] of block period.158BB. 36[(1) The total undisclosed income referred to in sub-section (1) of section 158BA of the block period shall be the aggregate of the following, namely:-
(1A) The following income shall not be included in the total undisclosed income of the block period, namely:-
| `(a) | - | undisclosed income declared in the return furnished under section 158BC; |
| (b) | - | undisclosed income determined by the Assessing Officer under sub-section (2). |
| (a) | - | the total income determined under sub-section (1) of section 143 or assessed under section 143 or section 144 or section 147 or section 153A or section 153C or assessed earlier under clause (c) of sub-section (1) of section 158BC or sub-section (4) of section 245D, prior to the date of initiation of the search or the da .... To read the full section download the app from Google Play store
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