The Assessing Officer, may carry out such actions as are specified in column B of the Table below for reasons mentioned therein, subject to the conditions as specified in column C, within four years (except serial number 12) referred to in section 287(8) which shall be reckoned from the time as specified in column D, and […]

(1) When any tax, interest, penalty, fine or any other sum is payable in consequence of any order passed under this Act, the Assessing Officer shall serve upon the assessee a notice of demand in such form, as prescribed, specifying the sum so payable.(2) Where any sum is determined to be payable by the assessee

(1) The Assesssing Officer shall serve on the assessee a modified notice of demand specifying the sum payable, if any, and such notice shall be treated as a notice under section 289 and the provisions of this Act shall accordingly, apply in relation to such notice, where—(a) any tax, interest, penalty, fine or any other

The Assessing Officer shall notify to the assessee by an order in writing the amount of the loss as computed by him for the purposes of section 111(1) or (2) or 112 or 113(2) or 115(1), where––(a) in the course of the assessment of the total income of any assessee, it is established that a

(1) Irrespective of any other provision of this Act, where on or after the commencement of this Act, in the case of any person, search is initiated or requisition is made, then, the Assessing Officer shall proceed to assess or reassess the total income of the block period as per this Chapter.(2) The assessment or

(1) The total income of the block period referred to in section 292(1) shall be the aggregate of the following:—(a) undisclosed income declared in the return furnished under section 294;(b) income assessed under section 270(10) or section 271 or 279 of this Act, or section 153A or 153C of the Income-tax Act, 1961, prior to

(1) Where any search has been initiated or requisition is made in the case of any person, then,––(a) the Assessing Officer shall, in respect of such search or requisition, issue a notice to such person, requiring him to furnish withina period specified in the notice, not exceeding sixty days, a return in the form and

Where the Assessing Officer is satisfied that any undisclosed income belongs to or pertains to or relates to any person, other than the person with respect to whom search was initiated or requisition was made, then––(a) any money, bullion, jewellery, virtual digital asset or other valuable article or thing, or assets, or books of account,

(1) Irrespective of the provisions of section 296, the order under section 294 shall be passed within twelve months from the end of the month in which the last of the authorisations for search was executed, or requisition was made.(2) Where search was initiated or requisition was made, and during the course of assessment or

Interest under section 423, 424 or 425 or penalty under section 439 shall not be levied or imposed upon the assessee for the undisclosed income assessed or reassessed for the block period.