Undisclosed income rules now limit block assessment periods to specific tax years when linked by incriminating material. The amendment to section 295 confines the block assessment period for an other person whose undisclosed income is linked by incriminating material to specific years: where it pertains only to the tax year immediately preceding the year of search/requisition, the block period is the specified year plus the period from 1 April of the search/requisition year to the date of the last authorisation; where it pertains to a single tax year among the five years preceding the specified year, the block period is limited to that single tax year, both irrespective of section 301(a).