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Section 158BG: Authority competent to make assessment of block period

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Authority competent to make assessment of block period.

The order of assessment for the block period shall be passed by anAssessing Officer not below the rank of a Deputy Commissioner or an Assistant Commissioner or a Deputy Director or an Assistant Director, as the case may be:

Provided that no such order shall be passed without the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, as the case may be, in respect of search initiated under section 132, or books of account, other documents or any assets requisitioned under section 132A, on or after the 1st day of September, 2024.

Where this provision sits

ActThe Income-tax Act, 1961
Section158BG
Marginal noteAuthority competent to make assessment of block period
JurisdictionCentral
StatusRepealed

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