total undisclosed income] as a result of search
Section 158BA of the Income-tax Act, 1961 deals with total undisclosed income] as a result of search. Notwithstanding anything in any other provisions of this Act, whereon or after the 1st day of September, 2024, a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section 132A, in the case of any person, then, the Assessing Officer shal The Act came into force on 01 Apr 1962. Repealed by the Income-tax Act, 2025 with effect from 1 April 2026, but conduct before that date is still charged, tried and appealed under it.
(1) Notwithstanding anything in any other provisions of this Act, whereon or after the 1st day of September, 2024, a search is initiated under section 132, or books of account, other documents or any assets are requisitioned under section 132A, in the case of any person, then, the Assessing Officer shall proceed to assess or reassess the [total undisclosed income] of the block period in accordance with the provisions of this Chapter. [(2)(a) The assessment or reassessment or recomputation under the provisions of this Act (other than this Chapter), if any, pertaining to any assessment year falling in the block period, pending on the date of initiation of the search under section 132, or making of requisition under section 132A, as the case may be, shall abate and shall be deemed to have been abated on the date of initiation of search or making of requisition.
(b) Any proceeding for assessment or reassessment or recomputation under any provision of this Act (other than this Chapter) pertaining to any assessment year falling in the block period (other than the assessment year in which the last of the authorisations for a search is executed or requisition is made), for which a notice has been issued during the period commencing on the date of initiation of search under section 132 or making of requisition under section 132A and ending on the date of making of order under clause (c) of sub-section (1) of section 158BC, shall abate and shall be deemed to have been abated on the date of issue of such notice.] (3) Where during the course of any pending proceeding for the assessment or reassessment or recomputation under the provisions of this Act (other than this Chapter), a reference under sub-section (1) of section 92CA has been made, or an order under sub-section (3) of section 92CA has been passed, such assessment or reassessment or recomputation, along with such reference made or order passed, as the case may be, shall also abate and shall be deemed to have abated on the date of initiation of search or making of requisition.
(4) Where any assessment under the provisions of this Chapter is [required to be made] in the case of an assessee in whose case a subsequent search is initiated, or a requisition is made, such assessment shall be duly completed, and thereafter, the assessment in respect of such subsequent search or requisition shall be made under the provisions of this Chapter:
Provided that in a case where the period of completing the assessment in respect of subsequent search is less than three months such period shall be extended to three months from the end of the month in which the assessment in respect of the earlier search was completed.
(5) If any proceeding initiated under this Chapter or any order of assessment or reassessment made under clause (c) of sub-section (1) of section 158BC has been annulled in appeal or any other legal proceeding, then, notwithstanding anything in this Chapter or section 153, [the assessment or reassessment or recomputation or reference or order relating to any assessment year] which has abated under sub-section (2) or sub-section (3), shall revive with effect from the date of receipt of the order of such annulment by the Principal Commissioner or Commissioner:
Provided that such revival shall cease to have effect, if such order of annulment is set aside.
(6) The total income (other than undisclosed income) of the assessment year relevant to the previous year in which the last of the authorisations for a search is executed or a requisition is made, shall be assessed separately in accordance with the other provisions of this Act.
(7) The [total undisclosed income] relating to the block period shall be charged to tax, at the rate specified in section 113, as income of the block period irrespective of the previous year or years to which such income relates.
Section 158BA, The Income-tax Act, 1961 (Act 43 of 1961).
Now in the Income-tax Act
INCOME-TAX-ACT-2025 292 Assessment of total undisclosed income as a result of search Official correspondence
Measured by comparing the text of the two provisions, not taken from an official correspondence table — there is no machine-readable one. See both texts side by side before relying on it.
Both regimes are live. The repealed enactment still governs what happened while it was in force. We never redirect one to the other.
Cross-references
Extracted from the operative text of the enactments themselves. Every destination below exists in our corpus.
This section refers to
- s. 92CA Reference to Transfer Pricing Officer
- s. 113 Tax in the case of block assessment of search cases
- s. 132 Search and seizure
- s. 132A Powers to requisition books of account, etc
- s. 153 Time limit for completion of assessment, reassessment and recomputation
- s. 158BC Procedure for block assessment
Referred to by 6
- Finance Act s. 44 Amendment of section 158BA
- Finance Act s. 49 Amendment of section 158BA
- s. 144C Reference to dispute resolution panel
- s. 153 Time limit for completion of assessment, reassessment and recomputation
- s. 158BB total undisclosed income] of block period
- s. 158BD Undisclosed income of any other person
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
-
Principal Commissioner of Income Tax vs Gahoi Foods Pvt. LTD
Court's Decision & Legal Precedent
In a case where a search under Section 132 or requisition under Section 132A of the Income Tax Act, 1961 has been conducted, the Assessing Officer assumes jurisdiction to assess or reassess the total income under Section 153A only for: (a) all pending assessments/reassessments which shall stand abated and be assessed afresh as a unified assessment for the six preceding assessment years; and (b) completed/unabated assessments, only if and to the extent incriminating material relating to those assessment years is found or unearthed during the search or requisition. In the absence of incriminating material being found during search in respect of any completed/unabated assessment within the six-year block period, the Assessing Officer cannot assess or reassess the total income taking into consideration other material available on record, but the completed assessments remain binding, subject to the Revenue's preserved right to initiate reassessment proceedings under Sections 147/148 of the Act, subject to fulfilment of the statutory conditions specified therein.
On this section: Erstwhile block assessment of undisclosed income (replaced by Section 153A)
-
Pr. Commissioner of Income Tax vs Gahoi Food Pvt. LTD
Court's Decision & Legal Precedent
In case of search under Section 132 or requisition under Section 132A of the Income Tax Act, 1961, the Assessing Officer assumes jurisdiction for block assessment under Section 153A for six assessment years. While all pending assessments/reassessments for those years stand abated and can be reassessed for total income including all available material, in respect of completed/unabated assessments, the Assessing Officer can make an addition or reassessment only if incriminating material related to that issue has been found and unearthed during the search. In the absence of any incriminating material being unearthed during the search, the Assessing Officer cannot assess or reassess taking into consideration other material in respect of completed/unabated assessments. However, the completed/unabated assessments can be reopened by the Assessing Officer in exercise of powers under Sections 147/148 of the Act, subject to fulfillment of the conditions as envisaged under those sections.
On this section: Old regime provision for block assessment of 'undisclosed income' for block period; replaced by Section 153A regime
-
Dayawanti through Smt. Sunita Gupta (legal Heir) vs Commissioner of Income Tax
Court's Decision & Legal Precedent
In case of search under Section 132 or requisition under Section 132A of the Income Tax Act, 1961: (i) All pending assessments/reassessments shall abate and merge into assessment under Section 153A, permitting Assessing Officer to assess 'total income' for the entire six assessment years; (ii) In respect of abated/pending assessments, the AO can assess total income incorporating both disclosed income and undisclosed income found during search or available from other sources; (iii) However, in respect of completed/unabated assessments where no assessment was pending at the date of search initiation, the AO can only assess or reassess by reopening such assessment when incriminating material is found relating to that specific assessment year; (iv) Where no incriminating material whatsoever is found during the search for a particular assessment year, the AO cannot assess or reassess a completed assessment for that year under Section 153A, and the completed assessment remains final and protected; (v) In such cases, the Revenue's only remedy is to resort to reassessment under Sections 147/148, subject to fulfillment of the conditions stated therein, and these powers are expressly saved; (vi) The assessment under Section 153A is fundamentally linked to the search or requisition under Sections 132/132A, and its object is to bring to tax undisclosed income detected through such search - foundation for Section 153A assessment is the existence of incriminating material.
On this section: Erstwhile block assessment provision permitting assessment of undisclosed income for block period at special rate; replaced by Section 153A framework
-
Pr Commissioner of Income Tax (c) 1 vs Rehab Housing PVT LTD
Court's Decision & Legal Precedent
In case of search under Section 132 or requisition under Section 132A of the Income Tax Act, 1961, the Assessing Officer assumes jurisdiction for block assessment under Section 153A. All pending assessments/reassessments shall stand abated. In case any incriminating material is found/unearthed during the search, even in case of unabated/completed assessments, the Assessing Officer would assume jurisdiction to assess or reassess the total income taking into consideration the incriminating material unearthed during the search and other material available with the Assessing Officer including income declared in returns. However, in case no incriminating material is unearthed during the search, the Assessing Officer cannot assess or reassess taking into consideration other material in respect of completed assessments/unabated assessments. Therefore, in respect of completed/unabated assessments, no addition can be made by the Assessing Officer in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. The completed/unabated assessments can be re-opened by the Assessing Officer in exercise of powers under Sections 147/148 of the Act, subject to fulfilment of the conditions as envisaged/mentioned under Sections 147/148.
On this section: Chapter XIV-B special procedure for assessment of search cases (prior regime) - extensively discussed to show legislative intent shift from undisclosed income assessment to total income assessment
-
Pr Commissioner of Income Tax (c) 1 vs Rehab Housing PVT LTD through Its Md
Court's Decision & Legal Precedent
In Case Of Search Under Section 132 Or Requisition Under Section 132A, The Assessing Officer Assumes Jurisdiction For Block Assessment Under Section 153A For Six Assessment Years. While All Pending Assessments/Reassessments Shall Stand Abated, In Case Of Completed/Unabated Assessments, The Assessing Officer Can Only Assess Or Reassess The Total Income Taking Into Consideration Incriminating Material Unearthed During The Search And Other Material Available. In Case No Incriminating Material Is Unearthed During The Search, The Assessing Officer Cannot Assess Or Reassess Taking Into Consideration Other Material In Respect Of Completed/Unabated Assessments. The Assessment Under Section 153A Is Inextricably Linked With The Search And Requisition Under Sections 132 And 132A, And The Object Is To Bring Under Tax The Undisclosed Income Which Is Found During The Course Of Search Or Pursuant To Search Or Requisition. Only In Cases Where Undisclosed Income Is Found Based On Incriminating Material, The Assessing Officer Assumes Jurisdiction To Assess Or Reassess Total Income For The Entire Six-Year Block Assessment Period Even In Case Of Completed/Unabated Assessments.
On this section: Historical Chapter XIV-B Provisions That Were Replaced By Section 153A; Court Explains That This Regime Allowed Only Assessment Of Undisclosed Income, Not Total Income
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Questions about Section 158BA
What have the courts held on Section 158BA of the Income-tax Act?
Principal Commissioner of Income Tax vs Gahoi Foods Pvt. LTD (24 Apr 2023) is the leading judgment on this section among those set out below: Erstwhile block assessment of undisclosed income (replaced by Section 153A). Another 4 judgments on this section are set out below, all of them from the Supreme Court.
How do I find court cases under Section 158BA of the Income-tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Income Tax Act 158BA, section 158BA Income Tax Act, section 158BA of the Income-tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 5 reported judgments on this section are set out on this page, beginning with Principal Commissioner of Income Tax vs Gahoi Foods Pvt. LTD (24 Apr 2023).
What should I read with Section 158BA of the Income-tax Act, and has it changed?
Its own text turns on section 92CA (Reference to Transfer Pricing Officer), section 113 (Tax in the case of block assessment of search cases), section 132 (Search and seizure), section 132A (Powers to requisition books of account, etc), and on 2 further provisions, so none of them can safely be read on its own. 6 other provisions in this corpus refer back to it. For anything done on or after 1 April 2026 the provision to read is Income-tax Act, 2025, section 292 (Assessment of total undisclosed income as a result of search), which replaced it; conduct before that date is still charged, tried and appealed under this section.
When did Section 158BA of the Income-tax Act come into force?
Section 158BA of the Income-tax Act, cited as Income Tax Act 158BA, came into force on 01 Apr 1962, having been enacted on 13 Sep 1961. It is no longer in force.
Other sections of this Act
- 10. Incomes not included in total income30885 words
- 2. Definitions11419 words
- 80HHF. Deduction in respect of profits and gains from export or transfer of film software, etc7148 words
- 80-IB. Deduction in respect of profits and gains from certain industrial undertakings other than infrastructure development undertakings5474 words
- 155. Other amendments5451 words
- 139. Return of income5400 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Recovered from the consolidated text published by the Income Tax Department, as amended by the Finance Act, 2026. India Code holds no record of this Act in any form. This page is not a substitute for legal advice.