Section Chapter XIV-B (Sections 158B to 158BI)
Special Procedure for Assessment of Search Cases (Block Assessment)
Quick Answer
Section Chapter XIV-B (Sections 158B to 158BI) (Special Procedure for Assessment of Search Cases (Block Assessment)) has been deleted under the Income-tax Act, 2025, effective 1st April 2026.
What changed for Section Chapter XIV-B (Sections 158B to 158BI)
Under the Income Tax Act, 1961, Section Chapter XIV-B (Sections 158B to 158BI) governs special procedure for assessment of search cases (block assessment). Historically, search and seizure (raid) cases were assessed under a separate 'Block Assessment' procedure, taxing undisclosed income for a block of 6 to 10 years at a flat rate.
Under the Income-tax Act, 2025 (effective 1st April 2026), this provision has been deleted — there is no successor section carrying it forward. NA. This entire chapter was abolished years ago. Search cases are now assessed under the normal reassessment provisions (Section 147/148/153A) or standard scrutiny.
The transition impact on Section Chapter XIV-B (Sections 158B to 158BI) is assessed as Critical. Major historical milestone in tax administration.
Sec Chapter XIV-B (Sections 158B to 158BI)
Provision Summary
Historically, search and seizure (raid) cases were assessed under a separate 'Block Assessment' procedure, taxing undisclosed income for a block of 6 to 10 years at a flat rate.
Deleted
Provision Summary
NA. This entire chapter was abolished years ago. Search cases are now assessed under the normal reassessment provisions (Section 147/148/153A) or standard scrutiny.
Key Changes & Highlights
- Complete structural abolition to merge search assessments into the mainstream assessment flow.
Related Sections
Frequently Asked Questions
Which subject does Section Chapter XIV-B (Sections 158B to 158BI) of the 1961 Act cover?
Section Chapter XIV-B (Sections 158B to 158BI) of the Income Tax Act, 1961 covers special procedure for assessment of search cases (block assessment). Historically, search and seizure (raid) cases were assessed under a separate 'Block Assessment' procedure, taxing undisclosed income for a block of 6 to 10 years at a flat rate.
Is Section Chapter XIV-B (Sections 158B to 158BI) of the ITA 1961 still applicable under the Income-tax Act, 2025?
Section Chapter XIV-B (Sections 158B to 158BI) has been deleted under the Income-tax Act, 2025, with no successor section carrying it forward from 1st April 2026. NA. This entire chapter was abolished years ago. Search cases are now assessed under the normal reassessment provisions (Section 147/148/153A) or standard scrutiny.
How does the Income-tax Act, 2025 affect Section Chapter XIV-B (Sections 158B to 158BI) in practice?
The transition impact for Section Chapter XIV-B (Sections 158B to 158BI) is rated Critical. Major historical milestone in tax administration.
What is new about Section Chapter XIV-B (Sections 158B to 158BI) under the Income-tax Act, 2025?
Complete structural abolition to merge search assessments into the mainstream assessment flow. These points are specific to Section Chapter XIV-B (Sections 158B to 158BI) (Special Procedure for Assessment of Search Cases (Block Assessment)).
Disclaimer: This mapping of Section Chapter XIV-B (Sections 158B to 158BI) (Special Procedure for Assessment of Search Cases (Block Assessment)) under the Income-tax Act, 2025 is for educational and reference purposes only, based on publicly available drafts and circulars. As Section Chapter XIV-B (Sections 158B to 158BI) is currently marked Deleted, always confirm its treatment with a qualified Chartered Accountant before filing or making compliance decisions.
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