Law Relating to Block Assessment is the leading contemporary treatise on India's revived block assessment regime under Chapter XVI-B of the Income-tax Act 2025, as amended by the Finance Act 2026 and effective from 1st April 2026. Authored by D.C. Agrawal and Ajay Kumar Agrawal, the 2026 Edition uniquely reads the new Code against three decades of Chapter XIV-B jurisprudence—asking, provision by provision, which doctrines survive, evolve or stand displaced. It reproduces every key provision verbatim with clause-by-clause analysis, integrates over 2,500 judicial precedents, and offers a comprehensive 1961 ↔ 2025 section mapping. Distinguished by its Manner-of-Operation/Example/Defence treatment for forensic chapters, a case-by-case Section 65B digital evidence taxonomy, and a dual-lens approach covering both assessing-authority and taxpayer-defence perspectives, it is the definitive working manual for litigators, chartered accountants, assessing officers and tribunal members.
