Law Relating to Block Assessment by D. C. Agrawal and Ajay Kumar Agrawal is a detailed treatise on India's revived block assessment scheme for search cases, now in Chapter XVI-B of the Income-tax Act 2025, as amended by the Finance Act 2026 and effective from 1 April 2026. It traces the scheme's return through the Finance (No. 2) Act 2024 and explains how it differs from the Sections 153A to 153C regime.
Each key provision is reproduced and analysed clause by clause and read against three decades of case law under the old Chapter XIV-B, asking which principles still apply. The book cites more than 2,500 judgments, gives a complete 1961-to-2025 section map, explains digital evidence under Section 65B and undisclosed income detection methods, and presents both the department's and the taxpayer's view. A key reference for tax advocates, chartered accountants and assessing officers. Paperback, 2026 Edition, 1,192 pages.
