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
24 October 2026
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