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<h1>Understanding 'Block Period' in Section 158B(a) of the Income Tax Act 1961 for Assessment Years and Searches</h1> 'Block Period' under section 158B(a) of the Income Tax Act 1961 refers to the time frame relevant to six assessment years prior to the year a search was initiated under section 132 or a requisition was made under section 132A. It also includes the period from April 1st of the year the search or requisition began, extending until the execution date of the last authorization for such actions.