https://www.taxtmi.com/acts?id=49973 Section 158BG requires that block assessment orders be passed by an Assessing Officer not below the rank of an Assistant Commissioner or Assistant Director, and that no such order arising from a search under section 132 or from books, documents or assets requisitioned under section 132A shall be passed without prior approval: for searches/requisitions after 30th June, 1995 but before 1st January, 1997 by the Commissioner or Director, and for searches/requisitions on or after 1st January, 1997 by the Deputy Commissioner or Deputy Director. en-us Sat, 01 Mar 2025 13:43:04 +0530 Sat, 01 Mar 2025 13:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=49973 Section 158BG requires that block assessment orders be passed by an Assessing Officer not below the rank of an Assistant Commissioner or Assistant Director, and that no such order arising from a search under section 132 or from books, documents or assets requisitioned under section 132A shall be passed without prior approval: for searches/requisitions after 30th June, 1995 but before 1st January, 1997 by the Commissioner or Director, and for searches/requisitions on or after 1st January, 1997 by the Deputy Commissioner or Deputy Director. Act-Rules F. Acts / Amendment Acts Sat, 01 Mar 2025 13:43:04 +0530 https://www.taxtmi.com/acts?id=49973