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Income Tax

Search,Seizure & Block Assessment »

What are the powers of the Income-tax Department with regard to Search & Seizure?
What is the position of a statement, made during the course of a search, declaring undisclosed income? Is it binding on the assessee?
What are the recent amendments for Search and Seizure?
What is a block assessment?
What is meant by undisclosed income?
Explain the meaning of the term "income, which has not been disclosed or would not have been disclosed?
Please explain the procedure of a block assessment.
How is the undisclosed income for the block period computed?
What do the words "such other material" mean in the context of block assessments?
Where, as a result of a search, some evidence is found to show that the assessee has concealed his income for a particular year, is it possible for the Assessing Officer to presume that the assessee would have adopted similar means of concealing income in the past? In the absence of any direct evidence, would the Assessing Officer be entitled to make an estimate of undisclosed income for any year, other than the year for which there is direct material found during the course of search?
Is there a difference between block assessment under the provisions of Chapter XIVB and regular assessment u/s. 143?
Can losses, computed in a period covered by block assessment, be set off against the undisclosed income, computed in the block assessment in respect of other previous years that fall within the block period?
Are deductions under the provisions of Chapter VI-A permissible under block assessment?
What are the recent amendments for Search Assessment?

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Income Tax

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