IT Act 1961 → 2025 / Sections 158BA–158BH
Search & surveyBlock assessment of undisclosed income after search — computation, time limit, interest and penalty
Sections 158BA–158BH of the old Income-tax Act, 1961 · new sections 292–300 under the Income-tax Act, 2025
New reference Sections 292 to 300 (block assessment)
Applies to FY 2025-26 (AY 2026-27) and earlier years.
Applies from tax year 2026-27 (from 1 April 2026).
| 1961 Act | Subject | 2025 Act |
|---|---|---|
| 158BA | Assessment of undisclosed income as a result of search | 292 |
| 158BB | Computation of undisclosed income of the block period | 293 |
| 158BE | Time limit for completing block assessment | 296 |
| 158BF | Certain interests and penalties not to be levied or imposed | 297 |
| 158BFA | Levy of interest and penalty in certain cases | 298 |
| 158BG | Authority competent to make block assessment | 299 |
| 158BH | Application of other provisions of this Act | 300 |
Source: CBDT mapping of sections, Income-tax Act 1961 to Income-tax Act 2025.
Renumbered, with one real change: Finance Act 2026 extended the time limit in section 296(1) (old 158BE) to 18 months from the end of the quarter in which the search was initiated, and added rules on the block period for the 'other person' (295(2)(c)–(d)).
Section 158BA of the Income-tax Act, 1961 (Assessment of undisclosed income as a result of search) corresponds to section 292 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 158BB of the Income-tax Act, 1961 (Computation of undisclosed income of the block period) corresponds to section 293 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 158BE of the Income-tax Act, 1961 (Time limit for completing block assessment) corresponds to section 296 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 158BF of the Income-tax Act, 1961 (Certain interests and penalties not to be levied or imposed) corresponds to section 297 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 158BFA of the Income-tax Act, 1961 (Levy of interest and penalty in certain cases) corresponds to section 298 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Section 158BG of the Income-tax Act, 1961 (Authority competent to make block assessment) corresponds to section 299 of the Income-tax Act, 2025, which applies from 1 April 2026 (tax year 2026-27).
Renumbered, with one real change: Finance Act 2026 extended the time limit in section 296(1) (old 158BE) to 18 months from the end of the quarter in which the search was initiated, and added rules on the block period for the 'other person' (295(2)(c)–(d)).