An attempt is made to present a simple theoretical analysis of the energy-wave vector dispersion relation of the conduction electrons in heavily doped non-parabolic semiconductors forming band tails. We observe that the complex energy spectrum in doped small-gap materials whose unperturbed conduction band is described by the three band model of Kane is due to the interaction of the impurity atoms in the tail with the spin-orbit splitting constant of the valence band (Δ), For band-gap (Eg) < Δ the imaginary part predominates which tails in to the conduction band. For the opposite inequality the real part comes in to play which tails in to the split-off band. In the absence of the band tailing effect, the imaginary part of the complex energy spectrum vanishes and the same is also true for doped two-band Kane-type and parabolic energy bands respectively. The present formulation helps us in investigating the Boltzmann transport equation dependent transport properties of degenerate semiconductors and are expected to agree better with experiments. The well-known results of unperturbed three and two band models of Kane together with wide-gap parabolic energy bands have been obtained as special cases of our generalized analysis under certain limiting conditions. © 2003 Published by Elsevier Ltd.