Tag: Section 158BC

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 …

Non searched persons liable to pay interest on late filing of return u/s 158BC even in absence of a notice u/s 158BC and even for the period prior to 01.06.1999 – Supreme Court ABCAUS Case Law Citation ABCAUS 3643 (2023) (01) SC Important Case Laws relied upon:Mathuram Agrawal …