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[Cites 0, Cited by 242] [Section 158BC] [Entire Act]

Union of India - Subsection

Section 158BC(a) in The Income Tax Act, 1961

(a)[ the Assessing Officer, shall- [ Substituted by Act 14 of 1997, Section 4, for Clause (a) (w.r.e.f. 1.1.1997).]
(i)in respect of search initiated or books of accounts or other documents or any assets requisitioned after the 30th day of June, 1995 but before the 1st day of January, 1997, serve a notice to such person requiring him to furnish within such time not being less than fifteen days;
(ii)in respect of search initiated or books of accounts or other documents or any assets requisitioned on or after the 1st day of January, 1997, serve a notice to such person requiring him to furnish within such time not being less than fifteen days but not more than forty-five days, as may be specified in the notice a return in the prescribed form and verified in the same manner as a return under clause (i) of sub-section (1) of section 142, setting forth his total income including the undisclosed income for the block period: