Authorised IT Filing  Platform by Indian Income Tax DepartmentGoogle Logo  4.8 ★★★★★ Excellence since 2016  
LATEST
< >
   Late ITR Filing?
e-File 5 Yrs
Start Now

Home > Income Tax Act 2025 > Chapter XIII > Section-192Last Updated: Oct 11th 2025

Section-192 : Tax in case of block assessment of search cases

Section-192 provides for the tax liability on the total income in search cases. Learn to understand the section-192 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-192 as per act

  1. Irrespective of anything contained in any other provisions of this Act, the total undisclosed income of the block period, determined under section 294 shall be chargeable to tax at the rate of 60%.
  2. The tax chargeable under sub-section (1) shall be increased by a surcharge, if any, levied by any Central Act.

2. Help and useful links for Section-192

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. How to Handle Income Tax (IT) Department Notices?
  4. Income Tax Notice FAQs
  5. Income Tax Notice – Top 7 reasons why you may get one



How to get help from EZTax.in



Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.