https://www.taxtmi.com/acts?id=51844 Authority for block-period assessments must be exercised by an Assessing Officer not below the rank of Deputy Commissioner, Assistant Commissioner, Deputy Director, or Assistant Director; where a search is initiated or a requisition made on or after commencement of the Act, the assessment order must be passed with the previous approval of the Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director. en-us Thu, 14 Aug 2025 17:36:54 +0530 Tue, 19 Aug 2025 18:02:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=51844 Authority for block-period assessments must be exercised by an Assessing Officer not below the rank of Deputy Commissioner, Assistant Commissioner, Deputy Director, or Assistant Director; where a search is initiated or a requisition made on or after commencement of the Act, the assessment order must be passed with the previous approval of the Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director. Act-Rules Income Tax Thu, 14 Aug 2025 17:36:54 +0530 https://www.taxtmi.com/acts?id=51844