(1) Where the return of total income as required under a notice under section 294(1)(a), is not furnished within the period specified in such notice, or is not furnished, then,—(a) the assessee shall be liable to pay simple interest at the rate of 1.5% of the tax on undisclosed income determined under clause (c) of […]

(1) The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of a Deputy Commissioner or an Assistant Commissioner or a Deputy Director or an Assistant Director.(2) The order referred to in sub-section (1) shall be passed with the previous approval of the Additional Commissioner or

Save as otherwise provided in this Chapter, all other provisions of this Act shall apply to assessment made under this Chapter.

In this Chapter––(a) “block period” means the aggregate of––(i) the period comprising six tax years preceding the tax year in which the search was initiated or any requisition was made; and(ii) the period starting from the 1st April of the tax year in which search was initiated or requisition was made and ending on the

(1) Where a person dies, his legal representative shall be liable to pay any sum which the deceased would have been liable to pay if he had not died, in the like manner and to the same extent as the deceased.(2) For the purposes of making an assessment (including an assessment, reassessment or recomputation under

(1) For the purposes of this Act, “representative assessee” means— (a) in respect of the income of a non-resident specified in section 9, the agent of the non-resident, including a person who is treated as an agent under section 306; (b) in respect of the income of a minor or a person who is mentally ill or

(1) Every representative assessee, as regards the income in respect of which he is a representative assessee, shall be subject to the same duties, responsibilities and liabilities as if the income were income received by or accruing to or in favour of him beneficially and for this purpose,––(a) the representative assessee shall be liable to

(1) Every representative assessee who, as such, pays any sum under this Act, shall be entitled to recover the sum so paid from the person on whose behalf it is paid, or to retain out of any moneys that may be in his possession or may come to him in his representative capacity, an amount

6. (1) For the purposes of this Act, “agent”, in relation to a non-resident, includes––(a) any person in India—(i) who is employed by or on behalf of the non-resident; or(ii) who has any business connection with the non-resident; or(iii) from or through whom the non-resident is in receipt of any income, whether directly or indirectly;

(1) Subject to the other provisions of this section, the income or any part thereof, in respect of the person mentioned in sections 303(1)(c) and (d) shall be chargeable to tax at the maximum marginal rate, if––(a) such income or such part thereof is not specifically receivable on behalf or for the benefit of any