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Section - 158BC (Income Tax Act)

Procedure for block assessment

Section - 158BD (Income Tax Act)

Undisclosed income of any other person

Section - 158BE (Income Tax Act)

Time limit for completion of block assessment

Section - 158BF (Income Tax Act)

Certain interests and penalties not to be levied or imposed

Section - 158BFA (Income Tax Act)

Levy of interest and penalty in certain cases

Section - 158BG (Income Tax Act)

Authority competent to make the block assessment

Section - 158BH (Income Tax Act)

Application of other provisions of this Act

Section - 158BI (Income Tax Act)

Chapter not to apply after certain date

Section - 159 (Income Tax Act)

Legal representatives

Section - 160 (Income Tax Act)

Representative assessee

Section - 161 (Income Tax Act)

Liability of representative assessee

Section - 162 (Income Tax Act)

Right of representative assessee to recover tax paid

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