158BIChapter not to apply in certain circumstances.
[Omitted by the Finance Act, 2025, w.r.e.f.1-9-2024.]
Chapter XIV-B · Special Procedure for Assessment of Search Cases
Section 158BI of The Income-tax Act, 1961 is reproduced in full above, as printed by India Code, with its footnotes and amendment markers. Read the whole Act, or browse every Act on Mera Samvidhaan.