Section 192 — Tax in case of block assessment of search cases

(1) Irrespective of anything contained in any other provisions of this Act, the
total undisclosed income of the block period, determined under section 294
shall be chargeable to tax at the rate of 60%.
(2) The tax chargeable under sub-section (1) shall be increased by a surcharge, if
any, levied by any Central Act.

Related sections

Section 190 — Determination of tax where total income includes income on which no tax is payable
Section 191 — Tax on accumulated balance of recognised provident fund
Section 193 — Tax on income from Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 194 — [Ss. 115B, 115BB, 115BBF, 115BBG, 115BBH and 115BBJ of the 1961 Act]
Section 195 — Tax on income referred to in sections 102 to 106
Section 196 — Tax on short-term capital gains in certain cases
Section 197 — Tax on long-term capital gains
Section 198 — Tax on long-term capital gains in certain cases
Section 199 — Tax on income of certain manufacturing domestic companies
Section 200 — Tax on income of certain domestic companies
Section 201 — Tax on income of new manufacturing domestic companies
Section 202 — New tax regime for individuals, Hindu undivided family and others
Section 203 — Tax on income of certain resident co-operative societies
Section 204 — Tax on income of certain new manufacturing co-operative societies
Section 205 — Conditions for tax on income of certain companies and co-operative societies
Section 206 — Special provision for minimum alternate tax and alternate minimum tax
Section 207 — Tax on dividends, royalty and fees for technical service in case of foreign companies
Section 208 — Tax on income from units purchased in foreign currency or capital gains arising from their transfer
Section 209 — Tax on income from bonds or Global Depository Receipts purchased in foreign currency or capital gains arising from their transfer
Section 210 — Tax on income of Foreign Institutional Investors from securities or capital gains arising from their transfer
Section 211 — Tax on non-resident sportsmen or sports associations
Section 212 — Interpretation
Section 213 — Special provision for computation of total income of non-residents
Section 214 — Tax on investment income and long-term capital gains
Section 215 — Capital gains on transfer of foreign exchange assets not to be charged in certain cases
Section 216 — Return of income not to be furnished in certain cases
Section 217 — Application of benefits under sections 212 to 216
Section 218 — Tax on business income of Offshore Banking Units or International Financial Services Centre unit
Section 219 — Conversion of an Indian branch of foreign company into subsidiary Indian company
Section 220 — Foreign company said to be resident in India
Section 221 — Tax on income from securitisation trusts
Section 222 — Tax on income in case of venture capital undertakings
Section 223 — Tax on income of unit holder and business trust
Section 224 — Tax on income of investment fund and its unit holders
Section 225 — Income from business of operating qualifying ships
Section 226 — Tonnage tax scheme
Section 227 — Computation of tonnage income
Section 228 — Relevant shipping income and exclusion from book profit
Section 229 — Depreciation and gains relating to tonnage tax assets
Section 230 — Exclusion of deduction, loss, set off, etc
Section 231 — Method of opting of tonnage tax scheme and validity
Section 232 — Certain conditions for applicability of tonnage tax scheme
Section 233 — Amalgamation and demerger
Section 234 — Avoidance of tax and exclusion from tonnage tax scheme
Section 235 — Interpretation