Section 299 — Authority competent to make assessment of block period

Old Act equivalent: Section 158BG-158BH of IT Act 1961 Sub-part: Block Assessment / Search

Statutory Text

(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.

None.

None.

None.

To be updated.