Section 299
Section 299: authority competent to make assessment of block period
Section 299 fixes the minimum seniority of the officer who can pass a block-assessment order, and requires that officer to obtain prior approval from a superior for searches or requisitions made on or after the commencement of the Act.
Minimum rank of the Assessing Officer
The order of assessment for the block period must be passed by an Assessing Officer not below the rank of a Deputy Commissioner, Assistant Commissioner, Deputy Director or Assistant Director.
Prior approval required
For a search initiated or requisition made on or after the commencement of the Act, the block-assessment order must be passed with the prior approval of the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director.
Frequently asked questions
What is the minimum rank of officer who can pass a block-assessment order?
Deputy Commissioner, Assistant Commissioner, Deputy Director or Assistant Director, or a more senior officer.
Does the block-assessment order need higher-level sign-off?
Yes - for searches or requisitions on or after the commencement of the Income-tax Act, 2025, the order needs the prior approval of the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director.
Related sections
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Talk to our team about a block assessment orderLast updated 9 September 2026