83[CHAPTER
XIV-B*
SPECIAL PROCEDURE FOR ASSESSMENT OF SEARCH
CASES
Definitions.
158B. In this
Chapter, unless the context otherwise requires,
84[(a) block period means
the period comprising previous years relevant to six assessment years preceding
the previous year in which the search was conducted under section 132 or any requisition was made under section 132A and also includes the period up to the
date of the commencement of such search or date of such requisition in the
previous year in which the said search was conducted or requisition was made :
Provided that where the search is initiated or the
requisition is made before the 1st day of June, 2001, the provisions of this
clause shall have effect as if for the words six assessment years, the words
ten assessment years had been substituted;]
(b) undisclosed income includes any money,
bullion, jewellery or other valuable article or thing or any income based on
any entry in the books of account or other documents or transactions, where
such money, bullion, jewellery, valuable article, thing, entry in the books of
account or other document or transaction represents wholly or partly income or
property which has not been or would not have been disclosed for the purposes
of this Act 85[, or any expense, deduction or allowance claimed under this Act which
is found to be false].