Block Period - Definition / Legal Terminology - Income Tax

Block Period As per section 158B(a) of the Income tax Act 1961, In the Chapter - XIV-B (Special procedure for assessment of search casess) , unless the context otherwise requires, Block Period means- the period comprising previous years relevant to six assessment years preceding the previous year in which the search was initiated under section 132 or any requisition was made under section 132A and; also includes the period starting from the 1st day of April of the previous year in which search was initiated or requisition was made and ending on the date of the execution of the last of the authorisations for such search or such requisition;