85 results for “TDS”+ Block Assessmentclear
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block assessment in\nterms of Section 158BC in respect of any other person, the\nconditions precedents wherefor are: (i) Satisfaction must be\nrecorded by the Assessing Officer that any undisclosed income\nbelongs to any person, other than the person with respect to whom\nsearch was made under Section 132 of the Act; (ii) The books of\naccount or other documents