Section 299: authority competent to make assessment of block period

Introduction

Section 299 specifies which authority may complete a block-period assessment and when a higher authority’s approval is required.

Key takeaways

Who passes the order

Subsection (1) requires an Assessing Officer not below the rank of Deputy Commissioner, Assistant Commissioner, Deputy Director or Assistant Director.

Approval condition

Subsection (2) requires previous approval of the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director for a search initiated or requisition made on or after commencement of the Act.

Scope and practical relevance

There are two distinct safeguards to check: the rank of the Assessing Officer passing the block-period assessment order, and the previous approval required by subsection (2). Satisfying one does not establish the other.

For subsection (2), identify when the search was initiated or the requisition was made. Its wording applies to searches or requisitions on or after commencement of this Act, and identifies the Additional Commissioner, Additional Director, Joint Commissioner or Joint Director as approving authorities.

Limits and separate requirements

A person who gathers information or participates in a search is not necessarily the Assessing Officer competent to pass the final block assessment. Match the role being exercised to the requirement in Section 299.

The section sets officer-rank and approval conditions, not the computation of undisclosed income or a deadline for completing assessment. Approval does not by itself establish that the assessed amount is correct.

Step-by-step assessment review

1. Identify the final block assessment order and the Assessing Officer who passed it.

2. Check the officer’s designation against the minimum rank condition in subsection (1).

3. Determine the search-initiation or requisition date relevant to subsection (2), and inspect the approval reference and chronology.

4. Compare the approving designation with the named authorities, while reviewing the assessment’s substantive and other procedural issues separately.

Hypothetical assessment example

Hypothetical illustration: an Assistant Commissioner passes a block-period assessment order concerning a search initiated after commencement. The rank check and previous-approval check are separate. The reviewer should establish the appropriate prior approval as well as the officer’s rank; an adequate rank alone does not answer the second question.

Documents and reconciliation checklist

The block assessment order and the signatory’s designation.

The search-initiation or requisition record establishing the relevant date.

The previous approval reference, approving authority and chronology.

Official amended Act source

• Income-tax Act, 2025 as amended by Finance Act, 2026: Section 299 and connected provisions

Step-by-step flow for checking the authority under Section 299

1. 1

   Is the order an assessment order for the block period?

   • No: Section 299 does not govern it.
   • Yes: Go to the next step.
2. 2

   Is the Assessing Officer at least a Deputy Commissioner, Assistant Commissioner, Deputy Director or Assistant Director?

   This is the minimum rank fixed by Section 299(1).

   • No: The order is not passed by an officer of the rank Section 299(1) requires.
   • Yes: Go to the next step.
3. 3

   Was the search initiated or requisition made on or after the commencement of the Act?

   Section 1(3) gives 1 April 2026 as the general commencement date.

   • Yes: Previous approval is required; go to the next step.
   • No: The approval condition in Section 299(2), as worded, does not apply; record the rank check and stop.
4. 4

   Was the previous approval of an Additional Commissioner, Additional Director, Joint Commissioner or Joint Director obtained?

   The approval must come before the order is passed. Record the approving authority and the date of approval against the date of the order.

Practical checklist

Glossary

Assessing authority

The Assessing Officer passing the block-period order subject to subsection (1).

Previous approval

The approval required before passing the order in the cases described by subsection (2).

Frequently asked questions