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# blockperiod

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Income tax

CBDT Updates Form No. 7: Assessment Year and Block Period Now Included, Effective September 1, 2025

The Central Board of Direct Taxes (CBDT) has amended Form No. 7 to include both "Assessment Year" and "Block Period," effective September 1, 2025. This blog details the changes, explains the concept of a "Block Period" in tax assessments, and discusses the implications for taxpayers, particularly in cases of search and seizure operations.