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INCOME TAX LAWS
THE INCOME TAX ACT, 2025
CHAPTER XVI - PROCEDURE FOR ASSESSMENT
B.—Special procedure for assessment of search cases
Section 299 of Income Tax Act - Authority competent to make assessment of block period
Section 300 of Income Tax Act - Application of other provisions of Act
Section 292 of Income Tax Act - Assessment of total undisclosed income as a result of search
Section 293 of Income Tax Act - Computation of total undisclosed income of block period
Section 294 of Income Tax Act - Procedure for block assessment
Section 295 of Income Tax Act - Undisclosed income of any other person
Section 296 of Income Tax Act - Time-limit for completion of block assessment
Section 297 of Income Tax Act - Certain interests and penalties not to be levied or imposed
Section 298 of Income Tax Act - Levy of interest and penalty in certain in cases
Section 301 of Income Tax Act - Interpretation