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<h1>Section 158BG Amended: Block Period Assessments Now Require Assistant Commissioner/Director Level, With Specific Approval Protocols.</h1> Section 158BG of the Income-tax Act has been replaced to specify that block period assessments must be conducted by an Assessing Officer of at least the rank of Assistant Commissioner or Assistant Director. The provision requires prior approval from the Commissioner or Director for searches initiated between June 30, 1995, and January 1, 1997. For searches initiated on or after January 1, 1997, approval must come from the Deputy Commissioner or Deputy Director.