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    Act RulesBills
    Redefining Search Assessments : Clause 301 of Income Tax Bill, 2025 Vs. Section 158B of Income-tax A...
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    Block period definition modernisation clarifies timeframe and triggers for assessing undisclosed income in search and requisition cases.
    Clause 301 provides an interpretative framework for special search assessments by defining the block period as a multi year look back plus the portion of the year of search or requisition, modernising terminology to "tax year", clarifying that the conclusion of search (as per the last panchnama) determines execution irrespective of seizure, defining requisitioned and seized items, and expressly including virtual digital assets and incorrect claims of deductions within the definition of undisclosed income.

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