CBDT notifies ITR-B Return of income under section 158BC for block search assessment cases
CBDT vide Notification No. 30/2025 dated 07/04/2025 has notified the Income-tax (Tenth Amendment) Rules, 2025 prescribing ITR-B for block search assessment return under clause (a) of sub section (1) of section 158BC of the Income Tax Act, 1961.
Clause (a) of sub-section (1) of Section 158BC provides that where any search has been initiated under section 132 or books of account, other documents or assets are requisitioned under section 132A on or after the 1st day of September, 2024 in the case of any person, then, the Assessing Officer shall require such person to furnish a return in the prescribed form for the block period.
Rule 12AE has been inserted to provide that the said return of income shall be furnished by a person, mentioned in column (2) of the Table below in the manner specified in column (3):
| Sl No. | Person | Manner of furnishing return of income |
| (1) | (2) | (3) |
| 1. | (a) person whose accounts are required to be audited under section 44AB of the Act; (b) Company; (c) Political party | Electronically under digital signature |
| 2. | Any person other than a person mentioned in column (2) of Sl. No. (1) above | (A) Electronically under digital signature; (B) Transmitting the data electronically in the return under electronic verification code |
A New ITR namely ITR-B has also been notified
ITR-B
(Block period (Derived by system based on A19-A20)
Indian Income Tax Return for Block Assessment
[For search and seizure cases (Chapter XIV-B)] (See section 158BC(1)(a) r.w. rule 12AE of the Income-tax Rules, 1962) (Refer instructions for eligibility)
- Income Tax notice by process server held invalid for non acknowledgement/endorsement
- No income tax is payable on compensation on land acquired under NHAI Act 1956
- Documents filed on the day when assessment order passed are not additional evidence
- Addition of bogus purchases deleted as opportunity of cross examination not given
- GST Registration to be granted automatically and electronically within 3 Working Days
