Vide Finance (No. 2) Act, 2024, the concept of block assessment was introduced by amending provisions of Chapter XIV-B (sections 158B to 158BI of the Act) to be made applicable where a search under ...
Finance Bill 2025 introduces several changes to the block assessment provisions under Chapter XIV-B of the Income-tax Act, 1961, which govern search and requisition cases. The block period is defined ...
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