Taxmann Law Relating to Block Assessment under Income-tax Act 2025 & Income-tax Act 1961 | Finance Act 2026 Edition
Author: D.C. Agrawal & Ajay Kumar Agrawal
Year: 2026
About the Book with Key Features
Taxmann’s Law Relating to Block Assessment is a comprehensive and litigation-oriented commentary on Block Assessment under the Income-tax Act, 2025 as well as the Income-tax Act, 1961. Authored by experienced tax professionals and former revenue authorities, the book provides practical interpretation, procedural safeguards, and deep jurisprudential analysis relating to search assessments and taxation proceedings.
This edition bridges the transition from the earlier Chapter XIV-B regime under the Income-tax Act, 1961 to the newly codified framework under the Income-tax Act, 2025.
Key Features:
- Comprehensive commentary on Block Assessment provisions
- Covers Income-tax Act, 2025 and Income-tax Act, 1961
- Updated as amended by Finance Act, 2026
- Practical litigation-oriented guidance for CAs and Advocates
- Explains searched party and third-party assessments
- Detailed discussion on limitation periods, approvals, and procedural safeguards
- Analysis of loose papers, dumb documents, VDAs, cash, stock, and jewellery found during search proceedings
- Guidance for avoiding procedural and accounting errors
- Covers accommodation entries, bogus sales, burden of proof, deemed income, and financial transactions
- Useful for litigation strategy, assessment proceedings, and advisory practice
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Ideal For
- Chartered Accountants
- Tax Advocates & Litigators
- Income-tax Practitioners
- Corporate Tax Teams
- Tax Consultants
- Revenue Professionals
- Law Libraries
- Advanced Taxation Students
Hashtags
#BlockAssessment #IncomeTaxAct2025 #Taxmann #TaxLitigation #IncomeTaxLaw #DirectTax #TaxPractice #FinanceAct2026 #LegalBooks #TaxProfessionals
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