Income-tax Act, 1961

Section - 158BD - Undisclosed income of any other person

⁴⁶[Undisclosed income of any other person.

158BD.Where the Assessing Officer is satisfied that any undisclosed income belongs to or pertains to or relates to any person (herein referred to as the "other person"), other than the person (herein referred to as the "specified person" for the purposes of this section) with respect to whom search was initiated under section 132 or requisition was made under section 132A, then any money, bullion, jewellery, virtual digital asset or other valuable article or thing or any books of account or other documents seized or requisitioned or any other material or information relating to the aforesaid undisclosed income shall be handed over to the Assessing Officer having jurisdiction over such other person and that Assessing Officer shall proceed under section 158BC against such other person and the provisions of this Chapter shall apply accordingly:

Provided that,-

(a)	-	where there is one specified person relevant to such other person, the block period for such other person shall be the same as that for the specified person; and
(b)	-	where there is more than one specified persons relevant to such other person, the block period for such other persons shall be the same as that for the specified person in wh .... To read the full section download the app from Google Play store Latest Job Openings View all ARTICLESHIP 23 May 2026 Article Assistants Acupro Consulting Gurgaon CA Inter View Details 04 May 2026 Content Writer Intern Interactive Media Pvt Ltd. New Delhi CA Inter View Details 11 May 2026 Post office Post office Anakapalle Others View Details 02 May 2026 Experience Audit Manager AGGARWAL SAMIR & CO New Delhi CA Inter View Details 16 May 2026 Audit clerk mgirt & co Bengaluru CA Inter View Details ARTICLESHIP 27 April 2026 CA Articled Assistant GM Corporate Solutions Noida CA Final View Details 11 May 2026 CA Dropout Patron Accounting LLP Pune CA Inter View Details 19 May 2026 Article, CA & Paid Assistant Positions Aggarwal Sarawagi and Co New Delhi CA View Details Articles Forum Jobs Judiciary Settings News Experts Share Files Notification Certification Courses Budget 26-27 Feed Bookmarks Top Members CCI Rewards Academy Books CCI Learning Group CCI Pro Member Strength 4292869 and growing.. Find Us On About We are Hiring Media Coverage Advertise Terms of Service Disclaimer Privacy Policy Contact Us © 2026 CAclubindia.com. India's largest network for Finance Professionals Share Facebook Twitter Linkedin Reddit Email Whatsapp Gmail Pocket Print Pinterest PDF Translate Whatsapp Groups GST Income Tax CA Final CA Inter CAclubindia Login at CAclubindia CAclubindia India's largest network for finance professionals User Name Password Remember Me Forgot Password ? Alternatively, you can log in using: Login with Google Don't have an account? Register Now