Document text
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
13
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 7th April, 2025
No. 30/2025
G.S.R. 221(E).––In exercise of the powers conferred by section 158BC read with section 295 of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-
tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (Tenth Amendment) Rules, 2025.
(2) They shall be deemed to have come into force on the 1st day of September, 2024.
2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), after rule 12AD, the following rule shall be
inserted, namely: ––
“12AE. Return of income under section 158BC.– (1) The return of income required to be furnished by any person
under clause (a) of sub-section (1) of section 158BC, relating to any search initiated under section 132 or requisition
made under section 132A on or after the 1st day of September, 2024 shall be in the Form ITR-B and be verified in the
manner indicated therein.
(2) The return of income referred to in sub-rule (1) shall be furnished by a person, mentioned in column (2) of the Table
below in the manner specified in column (3) thereof: ––
TABLE
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.
Explanation.- For the purposes of this sub-rule, "electronic verification code" shall have the same meaning as assigned
to it in Explanation to sub-rule (2) of rule 12AC.
(3) The Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall specify
the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible
for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the return in
the manners specified in column (3) of the Table.
(4) In a case where claim of credit of the tax payments is made against undisclosed income of the block period other than
by way of self-assessment tax for the block period, claim of such credits and the allowability thereof shall be subject to
the verification by and satisfaction of, the Assessing Officer.”
3.
In the said rules, in Appendix-II, after FORM ITR-U, the following FORM ITR-B shall be inserted, namely: -
“ FORM
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)
PART A-GENERAL INFORMATION
(A1)
PAN
(A2) First
Name
(A2a)
Middle
Name
(A3) Last
name
(A4) Date of
Birth/
Incorporation
(A5) Aadhaar Number (12 digits) (If applicable and eligible for
Aadhaar No.)
D D MMY Y Y Y
(A6) Mobile
No.
(A7) Email Address
Address: (A8) Flat/Door/Block No. (A9) Name of
Premises/Building/Village (A10) Road/Street/Post Office
Area/Locality (A11) Town/City/District (A12) State (A13)
Country (A14) PIN code
(A15) Nature of employment-
Central Govt.
State Govt.
Public Sector Undertaking
Pensioners-
CG
Pensioners-SG
Pensioners-PSU
Pensioners- Others
Others
Not Applicable (e.g. Family Pension etc.)
14
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(A16) Status
(A17) Residential Status
in India
Resident
Resident but not
Ordinarily Resident
Non-resident
(A18) In case of
a company
(Tick any one)
(i) Domestic Company
(ii) Foreign Company
(A19) Date on which First
search authorisation u/s 132
executed/requisition u/s 132A
made
(DD/MM/YYYY)
(A20) Date on which Last of the
search authorisations u/s 132
executed/requisition
u/s
132A
made
(DD/MM/YYYY)
(A21) Block
Period
From
To
(A22) Return filed in
response to notice u/s
158BC
158BC in pursuance to section
158BD
(DD/MM/YYYY)
(DD/MM/YYYY)
(A23) Enter Unique Number/Document Identification Number (DIN) & Date of
Notice u/s 158BC
(DD/MM/YYYY)
(A24) Due date for filing return of income in response to notice u/s 158BC
(DD/MM/YYYY)
(A25) Details of return previously filed for the assessment years falling within the block period (Refer Note 1)
(A26) Assessment Year Y6
(Earliest
assessment
year
comprising the block period)
(i) Enter date of filing of last return
(DD/MM/YYYY)
(ii) Section under which filed
139(1) 139(4) 139(5) 139(8A) filed prior
to the date of initiation of search or requisition
148 153A 153A r.w.s. 153C 142(1)
(drop down)
(iii) Enter Acknowledgement or Receipt No.
(iv)Any assessment/reassessment or recomputation
pending for the year under consideration as on
date of initiation of search or requisition
Yes (please select section from the drop-down
143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D)
No
(A27) Assessment Year Y5
(i) Enter date of filing of last return
(DD/MM/YYYY)
(ii) Section under which filed
139(1) 139(4) 139(5) 139(8A) filed prior
to the date of initiation of search or requisition
148 153A 153A r.w.s. 153C 142(1)
(drop down)
(iii) Enter Acknowledgement or Receipt No.
(iv)Any assessment/reassessment or recomputation
pending for the year under consideration as on
date of initiation of search or requisition
Yes (please select section from the drop-down
143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D)
No
(A28) Assessment Year Y4
(i) Enter date of filing of last return
(DD/MM/YYYY)
(ii) Section under which filed
139(1) 139(4) 139(5) 139(8A) filed prior
to the date of initiation of search or requisition
148 153A 153A r.w.s. 153C 142(1)
(drop down)
(iii) Enter Acknowledgement or Receipt No.
(iv)Any assessment/reassessment or recomputation
pending for the year under consideration as on
date of initiation of search or requisition
Yes (please select section from the drop-down
143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D)
No
(A29) Assessment Year Y3
(i) Enter date of filing of last return
(DD/MM/YYYY)
(ii) Section under which filed
139(1) 139(4) 139(5) 139(8A) filed prior
to the date of initiation of search or requisition
148 153A 153A r.w.s. 153C 142(1)
(drop down)
(iii) Enter Acknowledgement or Receipt No.
(iv)Any assessment/reassessment or recomputation
pending for the year under consideration as on
date of initiation of search or requisition
Yes (please select section from the drop-down
143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D)
No
(A30) Assessment Year Y2
(i) Enter date of filing of last return
(DD/MM/YYYY)
(ii) Section under which filed
139(1) 139(4) 139(5) 139(8A) filed prior
to the date of initiation of search or requisition
148 153A 153A r.w.s. 153C 142(1)
(drop down)
(iii) Enter Acknowledgement or Receipt No.
(iv)Any assessment/reassessment or recomputation
pending for the year under consideration as on
date of initiation of search or requisition
Yes (please select section from the drop-down
143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D)
No
(A31) Assessment Year Y1
(i) Have you furnished return of income?
Yes (please enter date
of filing (DD/MM/YYYY)
No
(ii) If the response to (i) above is Yes, section
under which filed
139(1)- On or Before due date 139(4)- After
due date 139(5) 139(8A) filed prior to the date
of initiation of search or requisition (drop down)
(iii) Enter Type of ITR form filed
(iv) Enter Acknowledgement or Receipt No.
(v) Enter total income declared in return
Rs.
(vi)Enter total income after processing u/s 143(1)
Rs.
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
15
(vii)Aggregate value of international transactions
(as per form 3CEB where available, in any other
case, provisional value thereof)
Rs.
(viii)Aggregate
value
of
specified
domestic
transactions (as per form 3CEB where available, in
any other case, provisional value thereof)
Rs.
(ix) If the response to (i) above is No, whether the
due date to file the return of income u/s 139(1) has
expired?
Yes
No
(x) If the response to (ix) above is No, please
choose the ITR form for filing details of your
income
(ITRs 1-7 to be selected from drop-down and filed
as per the details made available by e-filing utility
– see Note 2)
Note: To be filled where previous year has ended and
the due date for furnishing the return for such year
has not expired.
(A32) Assessment Year Y0 (In
case Y0 is a part year)
(i) Income pertaining to the period (specify details
in Part B) [Other than relating to (ii) & (iii) below in
view of section 158BB(3)]
Rs.
(ii) Aggregate value of international transactions
during the part period
Rs.
(iii)Aggregate
value
of
specified
domestic
transactions during the part period
Rs.
(A33) Assessment Year Y0 (In
case Y0 is a complete year)
(i) Have you furnished return of income?
Yes (please enter date
of filing (DD/MM/YYYY)
No
(ii) If the response to (i) above is Yes, section
under which filed
139(1)- On or Before due date 139(4)- After
due date 139(5) 139(8A) filed prior to the date
of initiation of search or requisition (drop down)
(iii) Enter Type of ITR form filed
(iv) Enter Acknowledgement or Receipt No.
(v) Enter total income declared in return
Rs.
(vi) Enter total income after processing u/s 143(1)
(if applicable)
Rs.
(vii)Aggregate value of international transactions
(as per form 3CEB where available, in any other
case, provisional value thereof)
Rs.
(viii)Aggregate
value
of
specified
domestic
transactions (as per form 3CEB where available, in
any other case, provisional value thereof)
Rs.
(ix) If the response to (i) above is No, whether the
due date to file the return of income u/s 139(1) has
expired?
Yes
No
(x) If the response to (ix) above is No, please
choose the ITR form for filing details of your
income
(ITRs 1-7 to be selected from drop-down and filed
as per the details made available by e-filing utility
– see Note 3)
Note: To be filled where previous year has ended and
the due date for furnishing the return for such year
has not expired.
(A34) Assessment Year Y+1
(part year, if applicable)
(i) Income pertaining to the period (specify details
in Part B) [Other than relating to (ii) & (iii) below in
view of section 158BB(3)]
Rs.
(ii)Aggregate value of international transactions
during the part period
Rs.
(iii)Aggregate
value
of
specified
domestic
transactions during the part period
Rs.
Part B – Break-up of income as per section 158BB(1A)(c)(ii) and 158BB(1A)(c)(iii) pertaining to the Assessment Year Y0 (part year) or
Y+1 (part year, if applicable)
INCOME OF Y0 (PART YEAR) OR Y+1(PART
YEAR)
1
Salaries
1
2
Income from house property (enter nil if loss)
2
3
Profits and gains from business or profession
i
Profits and gains from business other than speculative business and
specified business (enter nil if loss)
3i
ii
Profits and gains from speculative business (enter nil if loss)
3ii
iii
Profits and gains from specified business (enter nil if loss)
3iii
iv
Income chargeable to tax at special rates
3iv
v
Total (3i + 3ii+3iii +3iv)
3v
4
Capital gains
a
Short term
i
Short-term chargeable @ 20%
ai
ii
Short-term chargeable @ 30%
aii
16
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii Short-term chargeable at applicable rate
aiii
iv
Short-term chargeable at special rates in India as per DTAA
aiv
v
Total Short-term (ai + aii + aiii + aiv) (enter nil if loss)
4av
b
Long-term
i
Long-term chargeable @ 12.5%
bi
ii
Long-term chargeable @ 20%
bii
iii Long-term chargeable at special rates in India as per DTAA
biii
iv
Total Long-term (bi + bii + biii) (enter nil if loss)
4biv
c
Sum of Short-term/Long-term capital gains (4av + 4biv) (enter nil if loss)
4c
d
Capital gain chargeable @ 30% u/s 115BBH
4d
e
Total capital gains (4c + 4d)
4e
5
Income from other sources
a
Net income from other sources chargeable to tax at normal applicable
rates (enter nil if loss)
5a
b
Income chargeable to tax at special rate
5b
c
Income from the activity of owning and maintaining race horses (enter nil
if loss)
5c
d
Total (5a + 5b + 5c)
5d
6
Total of head wise income (1 + 2+3v + 4e + 5d)
6
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
17
PART C – TI COMPUTATION OF UNDISCLOSED INCOME (To be filled where search/requisition is concluded in the same year in which it was initiated)
Sl.
No.
Assessment
Year
comprising
the
block
period
Undisclosed
income
declared
for
the
year
comprised in
the
block
period
Total
income
determined
u/s
143(1) or assessed
u/s 143/ 144/ 147/
153A/
153C/
158BC(1)(c)/ 245D
prior to the date of
search
or
requisition
Total
income
declared in return of
income
filed
u/s
139(1)
or
in
response to notice
u/s 142(1) prior to
the date of initiation
of
search
or
requisition and not
covered in [B]
Total
income
referred to in sub-
section (5) of section
115A
or
section
115G or sub-section
(1) of section 194P
for
any
year
comprised in the
block period
Income
of
previous
year which has ended
and the due date for
furnishing the return
for such year has not
expired prior to the
date of initiation of the
search or the date of
requisition
(on the basis of entries
relating to such income or
transactions as recorded in
the books of account and
other documents maintained
in the normal course before
the date of initiation of
search or requisition)
Income
of
period
commencing from 1st
day of April of the
previous year in which
the search is initiated or
requisition is made and
ending
on
the
day
immediately
preceding
the date of initiation of
search or requisition
(on the basis of entries
relating to such income or
transactions as recorded in
the books of account and other
documents maintained in the
normal course on or before
the
day
immediately
preceding
the
date
of
initiation
of
search
or
requisition)
Income
of
period
commencing from the
date of initiation of
the
search
or
requisition
and
ending on the date of
the execution of the
last
of
the
authorisations
for
search or requisition
(on the basis of entries
relating to such income or
transactions as recorded
in the books of account
and
other
documents
maintained in the normal
course for such period on
or before the date of the
execution of the last of the
authorisations)
(Rs.)
(Rs.)
(Rs.)
(Rs.)
(Rs.)
(Rs.)
(Rs.)
{Refer section
158BB(1)(a)
r.w.s. 158B(b)}
{Refer
section
158BB(1A)(a)}
{Refer
section
158BB(1A)(b)}
{Refer
section
158BB(1A)(d)}
{Refer
section
158BB(1A)(c)(i)}
{Refer
section
158BB(1A)(c)(ii)}
{Refer
section
158BB(1A)(c)(iii)}
[A]
[B]
[C]
[D]
[E]
[F]
[G]
Amount
(Rs.)
Section
Amount
(Rs.)
Section
1
Assessment
Year Y6
2
Assessment
Year Y5
3
Assessment
Year Y4
4
Assessment
Year Y3
5
Assessment
Year Y2
6
Assessment
Year Y1
7
Assessment
Year Y0 ((In
case Y0 is a
part year)
Total of Column [F] and [G]
(This should be equal to value
from row 6 of PART-B)
(Rs.)
8
Income chargeable to tax for the block period as declared {Refer s.158BB(5)} (Figure in Column [A])
(Rs.)
18
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
OR
PART C – TI COMPUTATION OF UNDISCLOSED INCOME (To be filled in case where the date of execution of the last of the authorisations for search or requisition falls in a previous year
subsequent to the year in which the search or requisition was initiated)
Sl.
No.
Assessment
Year
comprising
the
block
period
Undisclosed
income
declared
for the year
comprised
in the block
period
Total income
determined u/s
143(1) or assessed
u/s 143/ 144/ 147/
153A/ 153C/
158BC(1)(c)/ 245D
prior to the date of
search or
requisition
Total income
declared in return
of income filed u/s
139(1) or in
response to notice
u/s 142(1) prior to
the date of
initiation of search
or requisition and
not covered in [B]
Total income
referred to in
sub-section (5)
of section
115A or
section 115G
or sub-section
(1) of section
194P for any
year
comprised in
the block
period
Income of
previous year
which has ended
and the due date
for furnishing
the return for
such year has not
expired prior to
the date of
initiation of the
search or the
date of
requisition
(on the basis of
entries relating to
such
income
or
transactions
as
recorded
in
the
books of account and
other
documents
maintained in the
normal
course
before the date of
initiation of search
or requisition)
Income of period
commencing from
1st day of April of
the previous year
in which the search
is
initiated
or
requisition is made
and ending on the
day
immediately
preceding the date
of
initiation
of
search
or
requisition
(on the basis of entries
relating to such income
or
transactions
as
recorded in the books
of account and other
documents maintained
in the normal course
on or before the day
immediately preceding
the date of initiation of
search or requisition)
Income of period
commencing from
the day on which
search is initiated or
requisition is made
and ending on the
31st day of March of
the previous year in
which the search is
initiated or
requisition is made
(on the basis of entries
relating to such income
or
transactions
as
recorded in the books of
account
and
other
documents maintained in
the normal course for
such period on or before
the date of the execution
of
the
last
of
the
authorisations)
Income of period
commencing from
1st day of April of
the previous year
in which last of the
authorisations for
search or
requisition is
executed and
ending on the date
of the execution of
the last of the
authorisations for
search or
requisition
(on the basis of entries
relating to such income
or
transactions
as
recorded in the books
of account and other
documents maintained
in the normal course
for such period on or
before the date of the
execution of the last of
the authorisations)
(Rs.)
(Rs.)
(Rs.)
(Rs.)
(Rs.)
(Rs.)
(Rs.)
(Rs.)
{Refer
section
158BB(1)(a)
r.w.s.
158B(b)}
{Refer section
158BB(1A)(a)}
{Refer section
158BB(1A)(b)}
{Refer section
158BB(1A)(d)}
{Refer
section
158BB(1A)(c)(i)}
{Refer
section
158BB(1A)(c)(ii)}
{Refer section
158BB(1A)(c)(iii)}
{Refer
section
158BB(1A)(c)(iii)}
[A]
[B]
[C]
[D]
[E]
[F]
[G]
[H]
Amount
(Rs.)
Section
Amount
(Rs.)
Section
1
Assessment
Year Y6
2
Assessment
Year Y5
3
Assessment
Year Y4
4
Assessment
Year Y3
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
19
5
Assessment
Year Y2
6
Assessment
Year Y1
7
Assessment
Year Y0
8
Assessment
Year
Y+1
((In case Y+1
is a part year)
(This should be equal
to value from row 6 of
PART-B)
9
Income chargeable to tax for the block period as declared {Refer s.158BB(5)} (Figure in Column [A])
(Rs.)
PART D I: Head-wise break-up of the total undisclosed income for the block period declared in column [A] of Part C (Rs.)
S.
no.
Head of income
Assessment Year
Y6
Y5
Y4
Y3
Y2
Y1
Y0
Y+1 (If
applicable)
Total
1
Salaries
1i
2
Income from house property
2i
3
Profits and gains from business
or profession
3i
4
Capital gains
4i
4a
Short-term
4b
Long-term
5
Income from other sources
5i
6
Total of head-wise undisclosed
income (1i+2i+3i+4i+5i)
20
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Part D II: Item-wise break-up of the total undisclosed income for the block period declared in Part D I
S.
no.
Particular of income
Undisclosed income declared (Rs.)
Remar
ks, if
any
(upto 100
words)
Assessment
Year Y6
Assessment
Year Y5
Assessment
Year Y4
Assessment
Year Y3
Assessment
Year Y2
Assessment
Year Y1
Assessment
YearY0
(Part or
complete, as
the case
maybe)
Assessment
Year Y+1
(If
applicable)
Total
1
Money
Ai
(Rs.)
2
Bullion
Bi
(Rs.)
3
Jewellery
Ci
(Rs.)
4
Other valuable article or thing
Di
(Rs.)
5
Virtual Digital Asset
Ei
(Rs.)
6
Expenditure
Fi
(Rs.)
7
Incorrect claim on account of expense
Gi
(Rs.)
8
Incorrect claim on account of exemption
Hi
(Rs.)
9
Incorrect claim on account of deduction
Ii
(Rs.)
10
Incorrect claim on account of allowance
Ji
(Rs.)
11
International Transactions (refer Note 4 in
respect of the part assessment year)
(to be filled
only in case Y0
is a complete
year)
Ki
(Rs.)
12
Specified Domestic Transactions (refer Note 4 in
respect of the part assessment year)
(to be filled
only in case Y0
is a complete
year)
Li
(Rs.)
13
Income based on any entries in books of
account or other documents or transactions
Mi
(Rs.)
14
Any Other
Ni
(Rs.)
15
Total of item-wise undisclosed income
(Ai+Bi+Ci+Di+Ei+Fi+Gi+Hi+Ii+Ji+Ki+Li+M
i+Ni)
{This should be equal to row 6 of Part D I}
(Rs.)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
21
PART H –TAX PAYMENTS MADE WHICH ARE NOT INCLUDED IN PART F AND FOR WHICH CREDIT IS SOUGHT
AGAINST UNDISCLOSED INCOME WHICH HAS NOT BEEN CLAIMED EARLIER
(Note: Claim of such credit and the allowability thereof is subject to the verification and satisfaction of the Assessing Officer)
Details of payments of tax (TDS/TCS) for which no credit has been claimed in the returns filed u/s 139 earlier or where no return has
been filed
Sl. No.
Assessment Year
forming part of
block period
where credit is
available
TAN/PAN of
deductor or
collector
Total TDS/TCS
credit available
(Rs.)
Credit for TDS/TCS
claimed in all the
return(s) filed u/s 139
(Rs.)
Amount of TDS/TCS credit
claimed in the current return
(Rs.)
(1)
(2)
(3)
(4)
(5)
(6)
i
NOTE ►
Enter the totals of TDS/TCS
PART E – TAX PAYABLE
1.
Tax payable on the undisclosed income of the block period (60% of sl. no 8
or 9 of Part C-TI, as applicable)
1a
Amount (Rs.)
2.
Surcharge on (1) above (if applicable)
1b
3.
Health and Education cess @ 4% on (1+2) above
1c
4.
Total tax payable (1+2+3)
1d
5.
Interest payable under section 158BFA(1)
1e
6.
Gross tax payable on the undisclosed income of the block period
2
7.
Taxes paid
3
8.
Balance payable/ refundable
4
PART F – DETAILS OF TAXES PAID ON UNDISCLOSED INCOME OF THE BLOCK PERIOD
A
Details of payments of tax on the undisclosed income of the block period
SELF ASSESSMENT TAX
FOR BLOCK PERIOD
Sl.
No.
BSR Code
Date of Deposit (DD/MM/YYYY)
Serial Number of
Challan
Amount (Rs.)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
iv
NOTE ►
Enter the totals of Self-Assessment tax
PART G –TAX PAYMENTS MADE WHICH ARE NOT INCLUDED IN PART F AND FOR WHICH CREDIT IS SOUGHT AGAINST
UNDISCLOSED INCOME
(Note: Claim of such credit and the allowability thereof is subject to the verification and satisfaction of the Assessing Officer)
Details of payments of tax (advance tax/self-assessment tax) for which no credit has been claimed in the returns filed earlier
Advance tax/ self-
assessment tax
Sl.
No.
BSR Code
Date of Deposit
(DD/MM/YYYY)
Serial Number of
Challan
Amount (Rs.)
Assessment
Year
(1)
(2)
(3)
(4)
(5)
(6)
i
ii
iii
iv
NOTE ►
Enter the totals of Self-Assessment tax (advance tax/self-assessment tax)
22
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
VERIFICATION
Stamp Receipt No.,
Seal, Date & Sign of
Receiving Official
I, son/ daughter of solemnly declare that to the best of my knowledge and
belief, the information given in the return is correct and complete and is in accordance with the provisions of the
Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________(drop down to be
provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent account
number .
Date: Signature:
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Identification No. of TRP
Name of TRP
Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof
Notes:
Note: 1
Assessment Year Y6 to Y1:
Six assessment years preceding the assessment year relevant to the previous year in which search was initiated under
section 132 or any requisition was made under section 132A.
Assessment Year Y0:
❖ Where search/requisition is concluded in the same year in which it was initiated: Y0 is the period in the
assessment year relevant to the previous year which will be from the 1st April of the year in which
search/requisition initiated upto the date of execution of the last of the authorisations for search or requisition.
❖ Where the date of execution of the last of the authorisations for search or requisition falls in a previous
year subsequent to the year in which the search or requisition was initiated: Y0 is the complete assessment
year relevant to the previous year starting from the 1st April of the year in which search/requisition is initiated
and upto 31st March of that year.
Assessment Year Y+1 (To be filled in case the date of execution of the last of the authorisations for search or
requisition falls in a previous year subsequent to the year in which the search or requisition was initiated): Y+1 is
the period in the assessment year relevant to the previous year which will be from the 1st April of the year in which last of
authorisations of search/requisition was executed and ending with the date of last of authorisations of search/requisition.
Note: 2
Refer section 158BB(1A)(c)(i): For the purposes for filing details of the assessment year Y1 where the relevant previous
year has ended and the due date for furnishing the return under section 139(1) for such year has not expired, where
accounts are not audited (if they are required to be audited), provisional figures are required to be furnished based on the
books of account maintained in normal course. This shall not be considered as a return under section 139(1) for the
relevant assessment year. Further, this income is required to be included in the return of income furnished under section
139 for the relevant assessment year.
Note: 3
Refer section 158BB(1A)(c)(i): For the purposes for filing details of the assessment year Y0 (where Y0 is a complete
year) where the relevant previous year has ended and the due date for furnishing the return under section 139(1) for such
year has not expired, provisional figures are required to be furnished based on the books of account maintained in normal
course. This shall not be considered as a return under section 139(1) for the relevant assessment year. Further, this income
is required to be included in the return of income furnished under section 139 for the relevant assessment year.
Note: 4
Refer section 158BB(3): In terms of the provisions of this section, any undisclosed income in respect of any international
transaction or specified domestic transaction pertaining to the part previous year comprising in the block period is required
to be assessed under provisions other than the applicable provisions for block assessment. Accordingly, any undisclosed
income on this account is not required to be submitted as part of the block return.”.
[F. No. 370142/29/2024-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
Note:—The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide
number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide number GSR 217(E), dated the
03rd April, 2025.
Explanatory Memorandum: - It is hereby certified that no person shall be adversely affected by giving retrospective
effect to these rules.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
