Asia Law House Block Assessment Under The Income Tax Act by G.C. Das I.R.S. (Retd.) 2nd Edition 2026

Block Assessment by G.C. Das I.R.S. Retd. Edition 2026

Block Assessment by G.C. Das I.R.S. Retd. Edition 2026

Description

• Comparative analysis of Sections 292–300 of the Income-tax Act, 2025 with the corresponding provisions of Sections 158BA–158BH of the Income-tax Act, 1961

• Comprehensive discussion on the concepts of block period, undisclosed income, charging provisions, computation, and block assessment

• Assessment of ‘other person’ under Section 295 of the 2025 Act [Section 158BD]

• Penalty under Sections 297 & 298 of the 2025 Act [Sections 158BF & 158BFA of the 1961 Act]

• Interplay between block assessment and reassessment proceedings

• Evidentiary value of statements, loose papers notings, and digital evidence

• Third-party evidence and property transactions

• Peak credit, telescoping, burden of proof, and appreciation of evidence

• Core principles governing block assessments and interpretation of taxing statutes

• In-depth analysis of all related issues governing Block assessment supported by leading judicial precedents and practical insights