Document text
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
17
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th July, 2026
G.S.R. 656(E).—In exercise of the powers conferred by section 294 read with section 533
of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the
following rules further to amend the Income-tax Rules, 2026, namely:––
1.
(1) These rules may be called the Income-tax (Third Amendment) Rules, 2026.
(2) They shall be deemed to have come into force on the 1st day of April, 2026.
2.
Application. - These rules shall apply on any search initiated under section 247 or
requisition made under section 248 of the Income-tax Act, 2025 on or after the 1st day of
April, 2026.
3.
In the Income-tax Rules, 2026,–
a) in rule 332, in sub-rule (1), for the word and figure “Appendix III”, the words and figures
“Appendix III and Appendix IV” shall be substituted;
b) after Appendix III, the following shall be inserted, namely:–
“APPENDIX IV
[see rule 332(1)]
ITR-BN
ITR-BN
Block period
(Derived by system
based on A19-A20)
INCOME TAX RETURN FOR BLOCK ASSESSMENT
[For search and seizure cases (Chapter XVI-B)]
(See section 294(1)(a) of Income-tax Act, 2025 (30 of 2025) r.w. rule 180 of the Income-tax
Rules, 2026)
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 M M
Y 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.)
(A16)
Status
(A17) Residential Status in
India
Resident
Resident but not
Ordinarily Resident
(A18) In case of
a company
(Tick any one)
(i)
Domestic
Company
(ii) Foreign Company
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Non-resident
(A19) Date of initiation of
search u/s 247 / requisition
made u/s 248 of Income-tax
Act, 2025
(DD/MM/YYYY)
(A20) Date on which last of the
authorisations,
as
per
section
301(d) of Income-tax Act, 2025, was
deemed to have been executed
(DD/MM/YYYY)
(A21)
Block
Period
From
To
(A22) Return filed in
response to notice u/s
294
of
Income-tax Act,
2025
294 in pursuance to section
295 of Income-tax Act, 2025
(DD/MM/YYYY)
(DD/MM/YYYY)
(A23) Enter Unique Number/Document Identification Number (DIN) and Date of
Notice u/s 294 of Income-tax Act, 2025
(DD/MM/YYYY)
(A24) Due date for filing return of income in response to notice u/s 294 of Income-tax
Act, 2025
(DD/MM/YYYY)
(A25) Details of return previously filed for the Tax Years falling within the block period (Refer Note 1)
(A26) Tax Year Y6 (Earliest
Tax Year comprising the
block period)
(i) Enter date of filing of last return
(DD/MM/YYYY)
(ii) Section under which filed
Income-tax Act, 1961:
139(1) 139(4)
139(5) 139(8A) filed
prior to the date of
initiation of search or
making of requisition
148 153A 153A
r.w.s. 153C 142(1)
(dropdown)
Income-tax Act, 2025:
263(1) 263(4)
263(5) 263(6) filed
prior to the date of
initiation of search or
making of
requisition 280
268(1) (dropdown)
(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 making of requisition
Income-tax Act, 1961:
Yes
( 143(3) 148
153A 153A r.w.s.
153C 158BC
245D) (dropdown)
No
Income-tax Act, 2025:
Yes
( 270(10) 280
294) (dropdown)
No
(A27) Tax Year Y5
(i) Enter date of filing of last return
(DD/MM/YYYY)
(ii) Section under which filed
Income-tax Act, 1961:
139(1) 139(4)
139(5) 139(8A) filed
prior to the date of
initiation of search or
making of requisition
148 153A 153A
r.w.s. 153C 142(1)
(dropdown)
Income-tax Act, 2025:
263(1) 263(4)
263(5) 263(6) filed
prior to the date of
initiation of search or
making of
requisition 280
268(1) (dropdown)
(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 making of requisition
Income-tax Act, 1961:
Yes
( 143(3) 148
153A 153A r.w.s.
153C
158BC
245D)(dropdown)
No
Income-tax Act, 2025:
Yes
( 270(10)
280 294)
(dropdown)
No
(A28) Tax Year Y4
(i) Enter date of filing of last return
(DD/MM/YYYY)
(ii) Section under which filed
Income-tax Act, 1961:
139(1) 139(4)
139(5) 139(8A) filed
prior to the date of
initiation of search or
making of requisition
148 153A 153A
r.w.s. 153C 142(1)
(drop down)
Income-tax Act, 2025:
263(1) 263(4)
263(5) 263(6) filed
prior to the date of
initiation of search or
making of
requisition 280
268(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 making of requisition
Income-tax Act, 1961:
Yes
( 143(3) 148
153A 153A r.w.s.
153C 158BC
245D)(dropdown)
No
Income-tax Act, 2025:
Yes
( 270(10) 280
294)
(dropdown)
No
(A29) Tax Year Y3
(i) Enter date of filing of last return
(DD/MM/YYYY)
I
I
I
I
I
I
I
I
I
I
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[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
19
(ii) Section under which filed
Income-tax Act, 1961:
139(1) 139(4)
139(5) 139(8A) filed
prior to the date of
initiation of search or
making of requisition
148 153A 153A
r.w.s. 153C 142(1)
(dropdown)
Income-tax Act, 2025:
263(1) 263(4)
263(5) 263(6) filed
prior to the date of
initiation of search or
making of
requisition 280
268(1) (dropdown)
(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 making of requisition
Income-tax Act, 1961:
Yes
( 143(3) 148
153A 153A r.w.s.
153C 158BC
245D) (dropdown)
No
Income-tax Act, 2025:
Yes
( 270(10) 280
294)(dropdown)
No
(A30) Tax Year Y2
(i) Enter date of filing of last return
(DD/MM/YYYY)
(ii) Section under which filed
Income-tax Act, 1961:
139(1) 139(4)
139(5) 139(8A) filed
prior to the date of
initiation of search or
making of requisition
148 153A 153A
r.w.s. 153C 142(1)
(drop down)
Income-tax Act, 2025:
263(1) 263(4)
263(5) 263(6) filed
prior to the date of
initiation of search or
making
of
requisition 280
268(1) (dropdown)
(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 making of requisition
Income-tax Act, 1961:
Yes
( 143(3) 148
153A 153A r.w.s.
153C 158BC
245D)(dropdown)
No
Income-tax Act, 2025:
Yes ( 270(10)
280 294)
(dropdown)
No
(A31) Tax 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
Income-tax Act, 1961:
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 making of
requisition (dropdown)
Income-tax
Act,
2025:
263(1) 263(4)
263(5) 263(6) filed
prior to the date of
initiation of search or
making
of
requisition 280
268(1) (dropdown)
(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) of
Income-tax Act, 1961 or section 270(1) of Income-tax
Act, 2025 (as applicable)
Rs.
(vii)Aggregate value of international transactions (as per
form 3CEB of Income-tax Rules, 1962 or form 48 of Income-
tax Rules, 2026 where available, in any other case,
provisional value thereof)
Rs.
(viii)Aggregate value of specified domestic transactions
(as per form 3CEB of Income-tax Rules, 1962 or form 48 of
Income-tax Rules, 2026 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) of Income-tax
Act, 1961 or section 263(1) of Income-tax Act, 2025 has
expired? (as applicable)
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 dropdown and filed as per
the details made available by e-filing utility – Refer Note
4)
I I 11
I I
I I I I I I
I I 11
I I
I I I I I I
I I 11
I I
I I I I I I
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Note: To be filled where tax year has ended and the due date
for furnishing the return for such year has not expired.
(A32) Tax 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) and (iii) below in view of
section 293(5) of Income-tax Act, 2025]
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) Tax 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 of Income-
tax Act, 2025 under which filed
� 263(1)- on or before due date � 263(4)- After
due date � 263(5) � 263(6) filed prior to the date
of initiation of search or making of requisition
(dropdown)
(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 270(1) of
Income-tax Act, 2025 (if applicable)
Rs.
(vii)Aggregate value of international transactions (as per
form 48 of Income-tax Rules, 2026 where available, in any
other case, provisional value thereof)
Rs.
(viii)Aggregate value of specified domestic transactions
(as per form 48 of Income-tax Rules, 2026 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 263(1) of Income-tax
Act, 2025 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 dropdown and filed as per
the details made available by e-filing utility – Refer Note
5)
Note: To be filled where tax year has ended and the due date
for furnishing the return for such year has not expired.
(A34) Tax Year Y+1 (part
year, if applicable)
(i) Income pertaining to the period (specify details in Part
B) [Other than relating to (ii) and (iii) below in view of
section 293(5) of Income-tax Act, 2025]
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 293(2)(c)(ii) and 293(2)(c)(iii) of Income-tax Act, 2025 pertaining to
the Tax 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
I
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[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
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iii Short-term chargeable at applicable rate
aiii
iv Short-term chargeable at special rates in India as per Double
Taxation Avoidance Agreement (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 at special rates in India as per Double
Taxation Avoidance Agreement (DTAA)
bii
iii Total Long-term (bi + bii) (enter nil if loss)
biii
c
Sum of Short-term/Long-term capital gains (4av + 4biii) (enter nil if loss)
4c
d
Capital gain chargeable @ 30% u/s 194(1)(Table : Sl. No. 4) of Income-tax Act, 2025
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
22
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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.
Tax
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 of Income-tax
Act, 1961
or
Total
income
determined u/s 270(1)
or assessed u/s 270/
271/ 279/ 294(1)(c) of
Income-tax Act, 2025
prior to the date of
search or requisition
(as applicable)
Total income declared
in return of income
filed u/s 139 or in
response to notice u/s
142(1) of Income-tax
Act, 1961
or
Total
income
declared in return of
income filed u/s 263
or in response to
notice u/s 268(1) of
Income-tax Act, 2025
prior to the date of
initiation of search or
requisition and not
covered
in
[B](as
applicable)
Total income referred
to in section 115A(5)
or section 115G or
section
194P(1)
of
Income-tax Act, 1961
or
Total income referred
to in 207(8) or section
216 or 393(1) [Table:
Sl.No.8(iii)] of
Income-tax Act, 2025
for
any
year
comprised
in
the
block period
(as applicable)
Income of tax 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 tax 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) of
Income-tax Act,
1961 or section
293(1)(a) r.w.s.
301(e) of
Income-tax Act,
2025}
(as applicable)
{Refer
section
158BB(1A)(a)
of
Income-tax Act, 1961
or section 293(2)(a) of
Income-tax Act, 2025}
(as applicable)
{Refer
section
158BB(1A)(b)
of
Income-tax Act, 1961
or section 293(2)(b) of
Income-tax Act, 2025}
(as applicable)
{Refer
section
158BB(1A)(d)
of
Income-tax Act, 1961
or section 293(2)(d) of
Income-tax Act, 2025}
(as applicable)
{Refer
section
158BB(1A)(c)(i) of Income-
tax Act, 1961 or section
293(2)(c)(i) of Income-tax
Act, 2025}
(as applicable)
{Refer section 293(2)(c)(ii) of
Income-tax Act, 2025}
(as applicable)
{Refer section
293(2)(c)(iii) of Income-
tax Act, 2025}
(as applicable)
[A]
[B]
[C]
[D]
[E]
[F]
[G]
Amount
(Rs.)
Section
Amount
(Rs.)
Section
1
Tax Year Y6
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
23
2
Tax Year Y5
3
Tax Year Y4
4
Tax Year Y3
5
Tax Year Y2
6
Tax Year Y1
7
Tax 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
Undisclosed Income chargeable to tax for the block period as declared {Refer s. 293(7) of Income-tax Act, 2025} (Figure in Column [A])
(Rs.)
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 Tax Year subsequent to the year in which
the search or requisition was initiated)
Sl.
No.
Tax
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 of
Income-tax Act, 1961
or
Total
income
determined
u/s
270(1)
or
assessed u/s
270/
271/ 279/ 294(1)(c) of
Income-tax Act, 2025
prior to the date of
search or requisition
Total income declared
in return of income
filed u/s 139 or in
response to notice
u/s 142(1) of Income-
tax Act, 1961
or
Total
income
declared in return of
income filed u/s 263
or in response to
notice u/s 268(1) of
Income-tax Act, 2025
prior to the date of
initiation of search or
Total
income
referred to in
section 115A(5)
or section 115G
or
section
194P(1)
of
Income-tax Act,
1961
or
Total
income
referred to in
207(8)
or
section 216 or
393(1)
[Table:
Sl.No.8(iii)] of
Income-tax Act,
2025 for any
Income of tax 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
Income
of
period
commencing from 1st
day of April of the tax
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
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 tax 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
Income
of
period
commencing from 1st
day of April of the tax
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
24
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(as applicable)
requisition and not
covered in [B]
(as applicable)
year comprised
in
the
block
period
(as applicable)
the date of initiation of
search or requisition)
the date of initiation of
search or requisition)
execution of the last of the
authorisations)
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)
of
Income-tax
Act, 1961 or
section
293(1)(a)
r.w.s. 301(e)
of Income-
tax
Act,
2025}
(as
applicable)
{Refer section
158BB(1A)(a) of
Income-tax Act, 1961
or section 293(2)(a)
of Income-tax Act,
2025}
(as applicable)
{Refer
section
158BB(1A)(b)
of
Income-tax Act, 1961
or section 293(2)(b) of
Income-tax Act, 2025}
(as applicable)
{Refer
section
158BB(1A)(d) of
Income-tax Act,
1961 or section
293(2)(d)
of
Income-tax Act,
2025}
(as applicable)
{Refer section
158BB(1A)(c)(i) of
Income-tax Act,
1961 or section
293(2)(c)(i) of
Income-tax Act,
2025}
(as applicable)
{Refer section
293(2)(c)(ii) of
Income-tax Act, 2025}
(as applicable)
{Refer
section
293(2)(c)(iii) of Income-
tax Act, 2025}
(as applicable)
{Refer section
293(2)(c)(iii) of
Income-tax Act, 2025}
(as applicable)
[A]
[B]
[C]
[D]
[E]
[F]
[G]
[H]
Amount (Rs.) Section
Amount
(Rs.)
Section
1
Tax Year Y6
2
Tax Year Y5
3
Tax Year Y4
4
Tax Year Y3
5
Tax Year Y2
6
Tax Year Y1
7
Tax Year Y0
8
Tax Year Y+1
((In case Y+1 is a
part year)
(This should be equal to
value from row 6 of
PART-B)
9
Undisclosed Income chargeable to tax for the block period as declared {Refer s. 293(7) of Income-tax Act, 2025} (Figure in Column [A])
(Rs.)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
25
PART D I: Head-wise break-up of the undisclosed income for the block period declared in column [A] of Part C (Rs.)
S.
no.
Head of income
Tax 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)
Part D II: Item-wise break-up of the undisclosed income for the block period declared in Part D I
S.
no.
Particular of income
Undisclosed income declared (Rs.)
Remarks, if
any (up to
100 words)
Tax Year
Y6
Tax Year
Y5
Tax Year Y4
Tax Year
Y3
Tax Year
Y2
Tax Year
Y1
Tax Year Y0
(Part
or
complete, as the
case maybe)
Tax 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.)
26
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
10
Incorrect claim on account of allowance
Ji
(Rs.)
11
International Transactions (Refer Note 6 in respect of the
part tax year)
(to be filled only
in case Y0 is a
complete year)
Ki
(Rs.)
12
Specified Domestic Transactions (Refer Note 6 in respect
of the part tax 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+Mi+Ni)
{This should be equal to row 6 of Part D I}
(Rs.)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
27
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)
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 298(1) of Income-tax Act, 2025
1e
6.
Gross tax and interest 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.)
Tax Year
(1)
(2)
(3)
(4)
(5)
(6)
i
ii
iii
iv
NOTE ►
Enter the totals of Self-Assessment tax (advance tax/self-assessment tax)
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 of Income-tax Act, 1961 or section 263 of
Income-tax Act, 2025 earlier or where no return has been filed (as applicable)
Sl. No
Tax 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 of Income-tax Act,
1961 or section 263 of
Income-tax Act, 2025 (as
applicable) (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
LIIII
28
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 this return for the block period is correct and complete and is in accordance with the
provisions of the Income-tax Act, 2025. I further declare that I am making this return in my capacity as
___________(dropdown 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
Note 1: Tax Year Y6 to Y1:
Six tax years preceding the tax year in which search was initiated under section 247 or any requisition was made under section 248
of Income-tax Act, 2025 (30 of 2025).
Tax Year Y0:
Where search/requisition is concluded in the same year in which it was initiated: Y0 is the period from the 1st April
of the Tax Year in which search/requisition initiated up to 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 tax year subsequent
to the year in which the search or requisition was initiated: Y0 is the complete tax year from the 1st April of the year
in which search/requisition is initiated and up to 31st March of that year.
Tax 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 tax
year subsequent to the year in which the search or requisition was initiated): Y+1 is the period in the tax year 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: Where the undisclosed income of the other person pertains only to the period commencing from the tax year (herein referred
to as the specified year) immediately preceding the year of initiation of search or requisition; and ending on the date of initiation of
search or making of requisition, then the block period in respect of such other person shall comprise of the specified year and the
period starting from the 1st April of the tax 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.
Note 3: Where the undisclosed income of the other person pertains to a single tax year out of the five tax years preceding the specified
year, then the block period in respect of such other person shall comprise of only that single tax year.
Note 4: Refer section 293(2)(c)(i) of the Income-tax Act, 2025 (30 of 2025), for the purposes for filing details of the tax year Y1
where the relevant tax year has ended and the due date for furnishing the return under section 139(1) of the Income-tax Act, 1961
or section 263(1) of the Income-tax Act, 2025 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) of the Income-tax Act, 1961 or section 263(1) of the Income-tax Act, 2025 for the
relevant tax year. Further, this income is required to be included in the return of income furnished under section 139 of the Income-
tax Act, 1961 or section 263 of the Income-tax Act, 2025 (30 of 2025) for the relevant tax year. (as applicable)
Note 5: Refer section 293(2)(c)(i) of the Income-tax Act, 2025 (30 of 2025), for the purposes for filing details of the tax year Y0
(where Y0 is a complete year) where the relevant tax year has ended and the due date for furnishing the return under section 263(1)
of the Income-tax Act, 2025 (30 of 2025) 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 263(1) of the Income-tax Act,
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
29
2025 (30 of 2025) for the relevant tax year. Further, this income is required to be included in the return of income furnished under
section 263 of the Income-tax Act, 2025 (30 of 2025) for the relevant tax year.
Note 6: Refer section 293(5) of the Income-tax Act, 2025 (30 of 2025), 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 tax 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.
Note 7: Where any reference is made in this return to any tax year commencing on 1st April of 2025 or any earlier tax year, the same
shall be construed as a reference to the corresponding previous year under the Income-tax Act, 1961 (43 of 1961).”.
[Notification No. 97/2026/F. No. 370142/11/2026-TPL]
PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation
Note: The Income-tax Rules, 2026 were published vide notification 198(E), dated the 20th March, 2026 and last
amended vide notification GSR 646(E), dated the 21st July, 2026.
Explanatory Memorandum: It is certified that no person is being adversely affected by giving retrospective effect to
this notification.
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.
SARVESH KUMAR
SRIVASTAVA
Digitally signed by SARVESH KUMAR
SRIVASTAVA
Date: 2026.07.25 16:58:22 +05'30'
