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<h1>Block-period assessments now require senior Assessing Officer approval and higher-tier prior approval for search-related cases from 1 September 2024</h1> For block-period assessments, the assessment order must be issued by an Assessing Officer of specified seniority (not below the rank of Deputy Commissioner or Assistant Commissioner, or Deputy Director or Assistant Director, as applicable). For cases involving searches under the search provisions or requisition of books, documents or assets, no such block assessment order may be passed without prior approval of a higher-tier officer (Additional Commissioner, Additional Director, Joint Commissioner or Joint Director) for actions taken on or after 1 September 2024.