Block Assessment (Search Cases) + Amendments | Chart Q&A | CA/CMA Final DT 2026 Assessment Procedure

📌 Sahaj Batch & Books 👇 https://www.camayanktrivedi.com/ 📌 Join Telegram Channel for Updates 👇 https://www.telegram.me/camayanktrivedi 📌 Follow Me on Instagram 👇 https://www.instagram.com/ca_mayank_t... In this video, we cover Block Assessment (Search Cases) along with Assessment Procedure and Income Tax Authorities in a highly structured and exam-oriented manner. This session is designed to help CA/CMA Final students understand the complete flow from search to assessment, including amendments, charts, and most expected Q&A. 🎯 What you will learn in this lecture: ✔ Block Assessment Concept (Search & Seizure Cases) ✔ Applicability – Section 158BA ✔ Block Period & Undisclosed Income – Section 158B ✔ Income NOT to be included – Section 158BB(1A) ✔ Computation of Undisclosed Income – Section 158BB ✔ Assessment Procedure – Section 158BC ✔ Other Person Cases – Section 158BD ✔ Time Limit & Exclusions – Section 158BE ✔ Interest & Penalty – Section 158BFA / 158BF ✔ Role of Income Tax Authorities (Powers & hierarchy) ✔ Latest Amendments applicable for CA/CMA Final 2026 ✔ Charts + Exam-Oriented Q&A 📊 Chapter Coverage (Based on your PDF): This lecture is aligned with your concept book and includes: Detailed treatment of undisclosed income computation Exclusion rules (recorded income, due date cases, special sections like 115A/115G/194P) Application of Sections 68–69 in block cases Assessment procedure flow (notice → return → assessment → order) Time limit calculation with exclusions (court stay, audit, TP, valuation, etc.) Interest (1.5%) and penalty (50%) with practical examples Coverage of Income Tax Authorities and their powers 🎯 Why this video is important? ✔ High-weightage topic in CA/CMA Final DT ✔ Covers amendments + practical questions ✔ Helps in conceptual clarity + revision ✔ Useful for exam-focused preparation TAGS CMT Classes, CMTC, CA Mayank Trivedi, CA Mayank Trivedi Classes, Block Assessment CA Final, Assessment Procedure Income Tax, Income Tax Authorities CA Final, Section 158BA 158BB 158BC 158BD 158BE, Block Assessment Amendments 2026, Search and Seizure Income Tax, Undisclosed Income CA Final, CA Final Direct Tax 2026, CMA Final Direct Tax 2026, Income Tax Law CA Final, Assessment Procedure CA Final, Income Tax Authorities Explained, CA Final DT Important Questions, CA CMA Final Exam Preparation