Tax in the case of block assessment of search cases

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..... essment of search cases. 113. The 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 t .....

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..... Earlier section 113 dealing with Tax in the case of non-resident was omitted by the Finance Act, 1965, w.e.f. 1-4-1965. 2. Inserted by the Finance Act, 2002, w.e.f. 1-6-2002. - - statute, s .....

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