158BI Income Tax Act - Chapter not to apply after certain date

Section 158bi of Income Tax Act 1961 - Chapter not to apply after certain date

1The provisions of this Chapter shall not apply where a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003.

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1. Ins. by Act 32 of 2003, s. 67 (w.e.f. 1-6-2003).

Income Tax Act 1961

Section 158A Procedure when assessee claims identical question of law is pending before High Court or Supreme Court

Section 158AA Procedure when in an appeal by revenue an identical question of law is pending before Supreme Court

Section 158B Definitions

Section 158BA Assessment of undisclosed income as a result of search

Section 158BB Computation of undisclosed income of the block period

Section 158BC Procedure for block assessment

Section 158BD Undisclosed income of any other person

Section 158BE Time limit for completion of block assessment

Section 158BF Certain interests and penalties not to be levied or imposed

Section 158BFA Levy of interest and penalty in certain cases

Section 158BG Authority competent to make the block assessment

Section 158BH Application of other provisions of this Act

Section 158BI Chapter not to apply after certain date

Section 159 Legal representatives

Section 160 Representative assessee