Section 299: Authority competent to make assessment of block period

The Income-tax Act, 2025Central Act · Act 30 of 2025

Authority competent to make assessment of block period.

(1) The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of a Deputy Commissioner or an Assistant Commissioner or a Deputy Director or an Assistant Director.

(2) The order referred to in sub-section (1) shall be passed with the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, in respect of search initiated or requisition made on or after the commencement of this Act.

Where this provision sits

Act	The Income-tax Act, 2025
Section	299
Marginal note	Authority competent to make assessment of block period
Jurisdiction	Central
Status	In force as published by the source

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