Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 158BA(2)] [Section 158BA] [Entire Act] Union of India - Subsection Section 158BA(2)(c) in The Income Tax Act, 1961 (c)the income assessed in this Chapter shall not be included in the regular assessment of any previous year included in the block period. ]