Section 113: Tax in the case of block assessment of search cases

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Tax in the case of block assessment of search cases.

The total [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 [***].

Where this provision sits

Act	The Income-tax Act, 1961
Section	113
Marginal note	Tax in the case of block assessment of search cases
Jurisdiction	Central
Status	Repealed
Judgments citing it	6

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

inserted, Act No. 7 of 2025. Ins. by Act No. 7 of 2025, w.r.e.f. 1-9-2024.
other, Act No. 15 of 2024. Words "and applicable in the assessment year relevant to the previous year in which the search is initiated under section 132 or the requisition is made under section 132A" omtt. by Act No. 15 of 2024, w.e.f. 1-9-2024.

Judgments that turned on this provision

COMMR.OF INCOME TAX-I,NEW DELHI vs VATIKA TOWNSHIP P.LTD.Supreme Court of India · 2014-09-15
CWP/2046/2005 of LALJIT HOSIERY & ORS. Vs UOI & ORS.High Court of Punjab and Haryana · 2006-10-18

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