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<h1>Assessment Orders for Block Periods in Tax Searches Need Senior Officer Approval from September 2024 Onwards</h1> The assessment order for a block period in search cases under Income Tax must be issued by an Assessing Officer of at least the rank of Deputy Commissioner, Assistant Commissioner, Deputy Director, or Assistant Director. Such orders require prior approval from an Additional or Joint Commissioner or Director. This applies to searches initiated under section 132 or requisitions under section 132A from September 1, 2024, onwards.