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of <h1>Assessment Order Requirements for Block Periods Under Income Tax Bill 2025: Officer Rank and Approval Conditions</h1> The assessment order for a block period in search cases under the Income Tax Bill, 2025, must be issued by an Assessing Officer of at least the rank of Deputy Commissioner, Assistant Commissioner, Deputy Director, or Assistant Director. This order requires prior approval from an Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director if the search or requisition occurs after the Act's commencement.
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