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Indian Income Tax Act, 2025   Chapter XVI ‐ B   Procedure for Assessment Special procedure for assessment of search cases   Section No. Particulars IT Act, 1961 Section No. if any 292   Assessment of income pertaining to the block period 158BA 293   Computation of total income of block period 158BB 294   Procedure for block assessment 158BC 295   Undisclosed income of any other person 158BD 296   Time-limit for completion of block assessment 158BE 297   Certain interests and penalties not to be levied or imposed 158BF 298   Levy of interest and penalty in certain cases 158BFA 299   Authority competent to make assessment of block period 158BG 300   Application of other provisions of Act 158BH 301   Interpretation BACK