1The total undisclosed income of the block period, determined under section 158BC, shall be chargeable to tax at the rate of sixty per cent.:
2 Provided that the tax chargeable under this section shall be increased by a surcharge, if any, levied by any Central Act 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.
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1. Ins. by Act 22 of 1995, s. 24 (w.e.f. 1-7-1995). Earlier section 113 dealing with "Tax in the case of non-resident" omitted by Act 10 of 1965, s. 35 (w.e.f. 1-4-1965).
2. Ins. by Act 20 of 2002, s. 44 (w.e.f. 1-6-2002).
Section 101 Framing of guidelines
Section 110 Determination of tax where total income includes income on which no tax is payable
Section 111 Tax on accumulated balance of recognised provident fund
Section 111A Tax on short-term capital gains in certain cases
Section 112 Tax on long-term capital gains
Section 112A Tax on long-term capital gains in certain cases
Section 113 Tax on long-term capital gains in certain cases
Section 115A Tax on dividends, royalty and technical service fees in the case of foreign Companies