Block Assessment under the Income Tax Act (Income-tax Act, 2025 & Income-tax Act, 1961 as Amended by the Finance Act, 2026) | Second Edition

Author

G. C. Das, I.R.S. (Retd.)

Edition

Second Edition

Year

2026

Why Choose This Book?

Block assessment has regained significance under the Income-tax Act, 2025, making a thorough understanding of search and seizure assessments essential for tax professionals. Authored by former IRS officer G. C. Das, this substantially revised Second Edition provides a comparative analysis of the block assessment framework under both the Income-tax Act, 1961 and the Income-tax Act, 2025. Supported by judicial precedents and practical insights, it is an invaluable reference for chartered accountants, tax advocates, departmental officers, and tax researchers.

About the Book

This comprehensive commentary examines the legal framework governing block assessments arising from search proceedings under both the old and new Income-tax regimes. It compares Sections 292–300 of the Income-tax Act, 2025 with the corresponding Sections 158BA–158BH of the Income-tax Act, 1961, explaining concepts such as undisclosed income, block period, computation of income, assessment of other persons, penalties, evidentiary value of documents and digital evidence, reassessment, burden of proof, telescoping, peak credit, and interpretation of taxing statutes. The book combines statutory analysis with leading judicial precedents and practical guidance for litigation and tax practice.

Key Topics Covered

• Comparative analysis of the block assessment provisions under the Income-tax Act, 2025 and the Income-tax Act, 1961.
• Block period, undisclosed income, computation, and charging provisions.
• Assessment of "other person" under Section 295 of the 2025 Act.
• Penalty provisions under the new and old Acts.
• Block assessment vs. reassessment proceedings.
• Evidentiary value of statements, loose papers, digital evidence, and property transactions.
• Peak credit, telescoping, burden of proof, and interpretation of taxing statutes.
• Practical guidance supported by leading judicial precedents.

Related Subjects

• Income Tax
• Search & Seizure
• Block Assessment
• Tax Litigation
• Direct Tax Practice

Website Hashtags

#BlockAssessment #IncomeTaxAct2025 #IncomeTaxAct1961 #FinanceAct2026 #DirectTaxes #TaxLitigation #SearchAndSeizure #GCDas #AsiaLawHouse #9789359143620

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Caveat Legalis

This publication incorporates the law as amended by the Finance Act, 2026. Readers should verify any subsequent statutory amendments, CBDT notifications, circulars, or judicial pronouncements before relying on the text for professional advice.

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