§ 299
Chapter XVI — Procedure For Assessment
Authority competent to make assessment of block period
Income-tax Act, 2025
An assessment order for a block period must be issued by an Assessing Officer who holds at least the rank of Deputy Commissioner, Assistant Commissioner, Deputy Director, or Assistant Director.
The order also requires prior approval from a higher authority—either an Additional Commissioner, Additional Director, Joint Commissioner, or Joint Director—when the assessment follows a search or requisition made after this Act commenced.
📜 Official text of the section +
299. (1) The order of assessment for the block period shall be passed by an
Assessing Officer not below the rank of a Deputy Commissioner or an Assistant
Commissioner or a Deputy Director or an Assistant Director.
(2) The order referred to in sub-section (1) shall be passed with the previous
approval of the Additional Commissioner or the Additional Director or the Joint
Commissioner or the Joint Director, in respect of search initiated or requisition
made on or after the commencement of this Act.
Application of other provisions of Act.
Plain-language summary — not the official text. Refer to the bare Act and confirm with a professional for your specific case.