Income from salary which has been subjected to TDS can’t be categorized as undisclosed income:

Income from Salary which has been subjected to deduction of tax at source cannot be categorized as “Undisclosed Income” as defined u/s 158B(b). Such an income cannot be taxed as income during the block period by virtue of computation provisions of section 158BB in Search cases.

[HARISHKUMAR J. GUPTA - TAX APPEAL No.63 of 2000 - GHC]