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IGST_Act_2017

Section / Rule Number Content


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

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