https://www.taxtmi.com/acts?id=53180 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). en-us Sun, 01 Feb 2026 15:25:19 +0530 Sun, 01 Feb 2026 15:25:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53180 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). Act-Rules Bills Sun, 01 Feb 2026 15:25:19 +0530 https://www.taxtmi.com/acts?id=53180