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Indian Income Tax Act, 1961   Chapter XIV B   Special procedure for Assessment of search cases   Section No. Particulars 158B   Definitions 158BA   Assessment of undisclosed income as a result of search 158BB   Computation of undisclosed income of the block period 158BC   Procedure for block assessment 158BD   Undisclosed income of any other person 158BE   Time limit for completion of block assessment 158BF   Certain interests and penalties not to be levied or imposed 158BFA   Levy of interest and penalty in certain cases 158BG   Authority competent to make the block assessment 158BH   Application of other provisions of this Act 158BI   Chapter not to apply after certain date BACK