IMPORTANT TOPICS COVERED IN THE BOOK

• 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