Block Assessment under the Income Tax Act 1st Edition 2025

Block Assessment under the Income Tax Act is a comprehensive and practice-oriented guide that explains the legal framework governing block assessment proceedings in India. Block assessments are triggered by search and seizure operations and involve complex procedural and evidentiary issues. This book simplifies these complexities by providing a structured analysis of the relevant statutory provisions.

The book covers the scope, procedure, and limitations of block assessments, supported by important judicial interpretations. It explains assessment timelines, computation methods, and the rights and obligations of taxpayers during search-related proceedings. Practical insights make the content especially useful for professionals handling income tax litigation and advisory work.

Designed for real-world application, the book bridges the gap between legislative provisions and their implementation by tax authorities. It serves as a reliable reference for understanding compliance requirements and developing effective litigation strategies in search assessment cases.