Block Assessment under the Income Tax Act (Income-tax Act, 2025 & Income-tax Act, 1961 as Amended by the Finance Act, 2026) - 2nd Edition 2026
| Author : | G.C. Das I.R.S ( Retd) |
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Block Assessment under the Income Tax Act (Income-tax Act, 2025 & Income-tax Act, 1961 as Amended by the Finance Act, 2026) - Second Edition provides a focused study of the legal framework governing block assessment under Indian income-tax law. Covering the Income-tax Act, 2025 and the Income-tax Act, 1961 as amended by the Finance Act, 2026, the book is useful for tax professionals, chartered accountants, advocates, consultants, students, and professionals involved in income-tax assessment and litigation.
638
English
2nd Edition 2026
Tags: INCOME TAX 2026
Block Assessment under the Income Tax Act (Income-tax Act, 2025 & Income-tax Act, 1961 as Amended by the Finance Act, 2026) - Second Edition is a specialised reference for understanding the principles and provisions relating to block assessment under India's income-tax framework. The book addresses an important area of tax practice and is particularly relevant for professionals dealing with assessments, tax investigations, compliance, and related litigation.
Block assessment involves specific legal and procedural considerations and requires careful understanding of the applicable statutory provisions. This book provides a focused resource for readers who need to study the subject in the context of both the Income-tax Act, 2025 and the Income-tax Act, 1961, including the amendments introduced through the Finance Act, 2026.
The coverage makes the book relevant to tax practitioners who need to navigate the transition and interaction between the existing and new income-tax legislative frameworks. It can also assist readers in academic and professional research concerning assessment procedures, statutory interpretation, and income-tax litigation.
The Second Edition is particularly useful for readers seeking an updated reference aligned with the legislative developments specified in the title. It can be used alongside other income-tax commentaries and professional reference books for a more comprehensive understanding of tax assessment law.
Key Highlights
- Focused coverage of Block Assessment under income-tax law
- Covers the Income-tax Act, 2025
- Includes the Income-tax Act, 1961
- Incorporates amendments made by the Finance Act, 2026
- Useful for understanding assessment-related legal provisions
- Relevant for tax practice, research, and litigation
- Suitable for professional and academic reference
- Second Edition
Who Can Benefit
- Chartered Accountants
- Tax advocates and legal practitioners
- Income-tax consultants
- Tax professionals and practitioners
- Law and commerce students
- Tax researchers and academicians
- Professionals involved in income-tax assessments and litigation
Why Choose This Book?
This book provides a specialised treatment of Block Assessment while addressing the legislative framework identified in its title. Its focused subject coverage makes it a useful reference for professionals who regularly deal with income-tax assessment and related legal issues. The Second Edition is suitable for readers seeking updated material for professional practice, study, and research.
