{"product_id":"law-relating-to-block-assessment-d-c-agrawal","title":"Law Relating to Block Assessment by D. C. Agrawal \u0026 Ajay Kumar Agrawal (2026 Edition)","description":"\u003cp\u003eLaw 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.\u003c\/p\u003e\u003cp\u003eEach 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.\u003c\/p\u003e","brand":"Sukumar Book Stall","offers":[{"title":"Default Title","offer_id":48398009106603,"sku":"9789375617990","price":2405.0,"currency_code":"INR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/0730\/3339\/files\/1777372709648_1_9789375617990_Detail-Page.jpg?v=1792961420","url":"https:\/\/sukumarbookstall.com\/products\/law-relating-to-block-assessment-d-c-agrawal","provider":"Sukumar Book Stall","version":"1.0","type":"link"}