Section 192: Tax in case of block assessment of search cases

The Income-tax Act, 2025Central Act · Act 30 of 2025

Tax in case of block assessment of search cases.

(1) Irrespective of anything contained in any other provisions of this Act, the total undisclosed income of the block period, determined under section 294 shall be chargeable to tax at the rate of 60%.

(2) The tax chargeable under sub-section (1) shall be increased by a surcharge, if any, levied by any Central Act.

Where this provision sits

Act	The Income-tax Act, 2025
Section	192
Marginal note	Tax in case of block assessment of search cases
Jurisdiction	Central
Status	In force as published by the source

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