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Home > Income Tax Act 2025 > Section-299Last Updated: Feb 17th 2025

Section-299 : Authority competent to make assessment of block period

Learn to understand the section-299 as it is, it's help and useful links to follow.

Here onwards, "Act" refers to "Income Tax Act 2025"

New Income Tax Act 2025 Portal

1. Section-299 as per act

  1. The order of assessment for the block period shall be passed by an Assessing Officer not below the rank of a Deputy Commissioner or an Assistant Commissioner or a Deputy Director or an Assistant Director.
  2. The order referred to in sub-section (1) shall be passed with the previous approval of the Additional Commissioner or the Additional Director or the Joint Commissioner or the Joint Director, in respect of search initiated or requisition made on or after the commencement of this Act.

2. Help and useful links for Section-299

  1. Income Tax Help Center
  2. Income Tax Act 2025 Home
  3. How to Handle Income Tax (IT) Department Notices?
  4. Self Service (DIY) Income Tax Filing made Easy



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Disclaimer: This article provides an overview and general guidance, not exhaustive for brevity. Please refer Income Tax Act, GST Act, Companies Act and other tax compliance acts, Rules, and Notifications for details.