CCS University LL.M Entrance Examination Solved Paper 2015 to 2025 Edition 2026

The 1st Edition (2025) of Block Assessment Under The Income Tax Act as Amended by Finance Act 2025 by G.C. Das, IRS provides an authoritative analysis of the recent changes to Chapter XIV-B of the Income Tax Act, which governs block assessments in search and requisition cases. This edition is particularly relevant for tax professionals, legal practitioners, and students seeking to understand the nuances of the amended provisions.This edition serves as an essential resource for understanding the intricacies of block assessments under the amended Income Tax Act. It provides detailed commentary on the legislative changes, practical implications, and guidance for compliance.