Section 192
Section 192: tax in case of block assessment of search cases
Section 192 fixes the tax rate for income unearthed in search cases and assessed on a "block period" basis under Section 294 - the total undisclosed income of the block period is taxed at a flat 60%, plus any surcharge levied by a Central Act.
The flat tax rate
Irrespective of anything else in the Act, the total undisclosed income of the block period, as determined under Section 294, is chargeable to tax at the rate of 60%.
Surcharge
The tax chargeable under sub-section (1) is increased by a surcharge, if any, levied by any Central Act.
Frequently asked questions
What tax rate applies to block-period undisclosed income under Section 192?
A flat 60% on the total undisclosed income of the block period as determined under Section 294, increased by any surcharge levied by a Central Act.
Where is the 'total undisclosed income of the block period' determined?
Under Section 294, which Section 192 then applies the 60% flat tax rate to.
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Get help with block assessment and search case mattersLast updated 9 September 2026