Block Assessment under the Income Tax Act | G.C. Das | 2025 Edition
Author: G.C. Das, IRS (Retd.)
Year: 2025
About the Book:
Block Assessment under the Income Tax Act by G.C. Das, IRS (Retd.), is a practical and authoritative guide that delves into the unique regime of block assessments in India. This book covers the procedural, legal, and interpretative aspects of block assessments, particularly in cases of search and seizure. Thoroughly updated as per the Finance Act, 2025, the text provides insights from the author’s decades of experience in the Income Tax Department, combining legislative provisions, departmental interpretations, and case law.
Key Features:
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Covers complete framework of block assessment under Chapter XIV-B
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Incorporates recent amendments under the Finance Act, 2025
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Analyzes search and seizure assessments in the context of evidentiary standards
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Includes key judgments and CBDT circulars relevant to block periods
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Practical insights and commentary from an experienced IRS officer
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Ideal For:
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Chartered Accountants and Tax Practitioners
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IRS Officers and Income Tax Department officials
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Lawyers and Litigation Professionals
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CA Final and Professional Exam Candidates
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Caveat Legalis:
Description based on available details—interpret with due diligence!