BLOCK ASSESSMENT UNDER THE INCOME TAX ACT -As Amended by Finance Act 2025 – G C Das,IRS (Retd )

THIS BOOK CONTAINING

• CONCEPT OF BLOCK PERIOD AND UNDISCLOSED INCOME
• SCOPE OF CHARGING AND COMPUTATION SECTION- 158BA AND 158BB
• PROCEDURE OF BLOCK ASSESSMENT- 158BC
• ASSESSMENT UNDER SECTION 158BD
• PENALTY PROVISIONS UNDER SECTION 158BF AND 158BFA
• THIRD PARTY ASSESSMENT
• ASSESSMENT RELATED ISSUES IN THE CONTEXT OF NEW SCHEME
• BLOCK ASSESSMENT AND UTILIZATION OF EVIDENCE GATHERED ON SURVEY
• BLOCK ASSESSMENT AND REASSESSMENT UNDER SECTION 147 OF THE ACT
• EVIDENTIARY VALUE OF STATEMENT RECORDED  UNDER SECTIION 132 (4)
• ANALYSIS OF NOTINGS IN OOSE PAPER
• PEAK AND TELESCOPING
• DIGITAL EVIDENCE
• CONCEPTS IN ASSESSMENT AND INTERPRETATION OF STATUTES