Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-09042025-262338
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 182]
NEW DELHI, MONDAY, APRIL 7, 2025/CHAITRA 17, 1947
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 | Electronically under digital signature. |
| | required to be audited under | |
| | section 44AB of the Act; | |
| | (b) Company; | |
| | (c) Political party. | |
+--------+-----------------------------------+----------------------------------------------+
| 2. | Any person other than a person | (A) Electronically under digital signature; |
| | mentioned in column (2) of Sl. No.| (B) Transmitting the data electronically in |
| | (1) above. | 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: -
INDIAN INCOME TAX RETURN FOR BLOCK ASSESSMENT
"FORM
[For search and seizure cases (Chapter XIV-B)]
| ITR-B | Block period
| (Derived by
| system based on
| A19-A20)
(See section 158BC(1)(a) r.w. rule 12AE of the Income-tax Rules, 1962)
(Refer instructions for eligibility)
PART A-GENERAL INFORMATION
+----------------+---------------------+-----------------+-------------------------------------+
| (A1) | (A2) First | (A4) Date of | (A5) Aadhaar Number (12 digits) (If applicable and eligible for |
| PAN | Name | Birth/ | Aadhaar No.) |
| | (A2a) | Incorporation | |
| | Middle | | |
| | Name | | |
| | (A3) Last | | |
| | name | | |
+----------------+---------------------+-----------------+-------------------------------------+
| (A6) Mobile | (A7) Email Address | | |
| No. | | | |
+----------------+-----------------------------------------------------------------------------+
| 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- Pensioners- Others Others
| CG Pensioners-SG Pensioners-PSU
| Not Applicable (e.g. Family Pension etc.)
+---------------------------------------------------------------------------------------------+
+---------------+---------------------------+-------------------------------------------------+-------------------------------------------------+
| (A16) Status | (A17) Residential Status | Resident | (A18) In case of (i) Domestic Company |
| | in India | Resident but not | a company |
| | | Ordinarily Resident | (Tick any one) (ii) Foreign Company |
| | | Non-resident | |
+---------------+---------------------------+-------------------------------------------------+-------------------------------------------------+
| (A19) Date on | (DD/MM/YYYY) | (A20) Date on which Last of the | (DD/MM/YYYY) |
| which First | | search authorisations u/s 132 | |
| search | | executed/requisition u/s 132A | |
| authorisation | | made | |
| u/s 132 | | | |
| executed/requ | | | |
| isition u/s | | | |
| 132A made | | | |
+---------------+---------------------------+-------------------------------------------------+-------------------------------------------------+
| (A21) Block | From | To | (A22) Return filed in |
| Period | (DD/MM/YYYY) | (DD/MM/YYYY) | response to notice u/s |
| | | | 158BC |
+---------------+---------------------------+-------------------------------------------------+-------------------------------------------------+
| (A23) Enter Unique Number/Document Identification Number (DIN) & Date of | (DD/MM/YYYY) |
| Notice u/s 158BC | |
+---------------------------------------------------------------------------------------------+-------------------------------------------------+
| (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 | (i) Enter date of filing of last return |
| (Earliest assessment year | (ii) Section under which filed |
| comprising the block period) | Π 139(1) Π 139(4)Π 139(5) Π 139(8A) filed prior to the date of initiation of search or requisition |
| | Π 148 Π 153A Π 153A r.w.s. 153C Π 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 |
| | Π Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) |
| | Π No |
+-------------------------------------+-----------------------------------------------------------------------------------------------------+
| (A27) Assessment Year Y5 | (i) Enter date of filing of last return |
| | (ii) Section under which filed |
| | Π 139(1) Π 139(4)Π 139(5) Π 139(8A) filed prior to the date of initiation of search or requisition |
| | Π 148 Π 153A Π 153A r.w.s. 153C Π 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 |
| | Π Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) |
| | Π No |
+-------------------------------------+-----------------------------------------------------------------------------------------------------+
| (A28) Assessment Year Y4 | (i) Enter date of filing of last return |
| | (ii) Section under which filed |
| | Π 139(1) Π 139(4)Π 139(5) Π 139(8A) filed prior to the date of initiation of search or requisition |
| | Π 148 Π 153A Π 153A r.w.s. 153C Π 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 |
| | Π Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) |
| | Π No |
+-------------------------------------+-----------------------------------------------------------------------------------------------------+
| (A29) Assessment Year Y3 | (i) Enter date of filing of last return |
| | (ii) Section under which filed |
| | Π 139(1) Π 139(4)Π 139(5) Π 139(8A) filed prior to the date of initiation of search or requisition |
| | Π 148 Π 153A Π 153A r.w.s. 153C Π 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 |
| | Π Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) |
| | Π No |
+-------------------------------------+-----------------------------------------------------------------------------------------------------+
| (A30) Assessment Year Y2 | (i) Enter date of filing of last return |
| | (ii) Section under which filed |
| | Π 139(1) Π 139(4)Π 139(5) Π 139(8A) filed prior to the date of initiation of search or requisition |
| | Π 148 Π 153A Π 153A r.w.s. 153C Π 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 |
| | Π Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) |
| | Π No |
+-------------------------------------+-----------------------------------------------------------------------------------------------------+
| (A31) Assessment Year Y1 | (i) Have you furnished return of income? |
| | Π Yes (please enter date of filing (DD/MM/YYYY) |
| | Π No |
| | (ii) If the response to (i) above is Yes, section under which filed |
| | Π 139(1)- On or Before due date Π 139(4)- After due date Π 139(5) Π 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. |
+-------------------------------------+-----------------------------------------------------------------------------------------------------+
+--------------------------------------------------------------------------------------------------------------------+-------+
| (vii) Aggregate value of international transactions (as per form 3CEB where available, in any other case, | Rs. |
| provisional value thereof) | |
+--------------------------------------------------------------------------------------------------------------------+-------+
| (viii) Aggregate value of specified domestic transactions (as per form 3CEB where available, in any other case, | Rs. |
| provisional value thereof) | |
+--------------------------------------------------------------------------------------------------------------------+-------+
| (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? | Π Yes |
| | Π 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| Rs. |
| of section 158BB(3)] | |
+--------------------------------------------------------------------------------------------------------------------+-------+
| (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? | Π Yes (please enter date of filing (DD/MM/YYYY) |
| | Π No |
+--------------------------------------------------------------------------------------------------------------------+--------------------------------------------+
| (ii) If the response to (i) above is Yes, section under which filed | Π 139(1)- On or Before due date Π 139(4)- After|
| | due date Π 139(5) Π 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, | Rs. |
| provisional value thereof) | |
+--------------------------------------------------------------------------------------------------------------------+--------------------------------------------+
| (viii) Aggregate value of specified domestic transactions (as per form 3CEB where available, in any other case, | Rs. |
| provisional value thereof) | |
+--------------------------------------------------------------------------------------------------------------------+--------------------------------------------+
| (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? | Π Yes |
| | Π 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| Rs. |
| of section 158BB(3)] | |
+--------------------------------------------------------------------------------------------------------------------+--------------------------------------------+
| (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 YO (PART YEAR) OR Y+1(PART| 1 Salaries | 1 |
| YEAR) | 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| 3i |
| | specified business (enter nil if loss) | |
| | 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 |
| | 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 |
+-----------------------------------+-----------------------------------------------------------------+-----+
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. | Assessment | Undisclosed | Total income | Total income | Total income| Income of | Income of | Income of |
| No. | Year | income | determined u/s | declared in | referred to | previous | period | period |
| | comprising | declared | 143(1) or | return of | in sub- | year which | commencing | commencing |
| | the block | for the | assessed u/s | income filed | section (5) | has ended | from 1st day| from the |
| | period | year | 143/144/147/ | u/s 139(1) or| of section | and the due | of April of | day on which|
| | | comprised in| 153A/153C/ | in response | 115A or | date for | the previous| search is |
| | | the block | 158BC(1)(c)/ | to notice | section | furnishing | year in which| initiated or|
| | | period | 245D prior | u/s 142(1) | 115G or | the return | the search | requisition |
| | | | to the date | prior to the | sub-section | for such | is initiated| is made and |
| | | | of search or | date of | (1) of | year has | or requisition| ending on |
| | | | requisition | initiation of| section | not expired | is made and | the day |
| | | | | search or | 194P for | prior to the| ending on | immediately |
| | | | | requisition | any year | date of | the day | preceding |
| | | | | and not | comprised in| initiation | immediately | the date of |
| | | | | covered in [B]| the block | of the | preceding | initiation of|
| | | | | | period | search or | the date of | search or |
| | | | | | | requisition | initiation | requisition |
| | | | | | | | of search or| |
| | | | | | | | requisition | |
| | | | | | | | | |
| | | | | | | | (on the basis| (on the basis|
| | | | | | | (on the basis| of entries | of entries |
| | | | | | | of entries | relating to | relating to |
| | | | | | | relating to | such income | such income |
| | | | | | | such income | or transactions| or transactions|
| | | | | | | or | as recorded | as recorded |
| | | | | | | transactions| in the books| in the books|
| | | | | | | as recorded | of account | of account |
| | | | | | | in the books| and other | and other |
| | | | | | | of account | documents | documents |
| | | | | | | and other | maintained | maintained |
| | | | | | | documents | in the | in the |
| | | | | | | maintained | normal | normal |
| | | | | | | in the normal| course on | course on |
| | | | | | | course before| or before the| or before the|
| | | | | | | the date of | day | day |
| | | | | | | initiation | immediately | immediately |
| | | | | | | of search or| preceding | preceding |
| | | | | | | requisition | the date of | the date of |
| | | | | | | | initiation | initiation |
| | | | | | | | of search or| of search or|
| | | | | | | | requisition | requisition |
| | | | | | | | | |
| | | | | | | | | |
| | | | | | | | | |
| | | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) |
| | | {Refer | {Refer | {Refer | {Refer | {Refer | {Refer | {Refer |
| | | section | section | section | section | section | section | section |
| | | 158BB(1)(a)| 158BB(1A)(a)}| 158BB(1A)(b)}| 158BB(1A)(d)}| 158BB(1A)(c)(i)}| 158BB(1A)(c)(ii)}| 158BB(1A)(c)(iii)}|
| | | r.w.s. | | | | | | |
| | | 158B(b)} | | | | | | |
| | +-------------+--------------+--------------+-------------+-------------+-------------+-------------+
| | | [A] | B | [C] | [D] | [E] | [F] | [G] |
| | | Amount | Section | Amount | Section | | | |
| | | (Rs.) | | (Rs.) | | | | |
+-----+-------------+-------------+--------------+--------------+-------------+-------------+-------------+-------------+
| 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 | | | | | | | Total of |
| | Year Y0 ((In| | | | | | | Column [F] |
| | case Y0 is a| | | | | | | and [G] |
| | part year) | | | | | | | (This should|
| | | | | | | | | be equal to |
| | | | | | | | | value from |
| | | | | | | | | row 6 of |
| | | | | | | | | PART-B) |
| | | | | | | | | (Rs.) |
+-----+-------------+-------------+--------------+--------------+-------------+-------------+-------------+-------------+
| 8 | Income | | | | | | | |
| | chargeable | | | | | | | (Rs.) |
| | to tax for | | | | | | | |
| | the block | | | | | | | |
| | period as | | | | | | | |
| | declared | | | | | | | |
| | {Refer | | | | | | | |
| | s.158BB(5)} | | | | | | | |
| | (Figure in | | | | | | | |
| | Column [A]) | | | | | | | |
+-----+-------------+-------------+--------------+--------------+-------------+-------------+-------------+-------------+
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)
+-----+-------------+-------------+--------------+--------------+-------------+-------------+-------------+-------------+-------------+
| SI. | Assessment | Undisclosed | Total income | Total income | Total income| Income of | Income of | Income of | Income of |
| No. | Year | income | determined u/s | declared in | referred to | previous | period | period | period |
| | comprising | declared | 143(1) or | return of | in sub- | year which | commencing | commencing | commencing |
| | the block | for the | assessed u/s | income filed | section (5) | has ended | from 1st day| from the | from 1st day|
| | period | year | 143/144/147/ | u/s 139(1) or| of section | and the due | of April of | day on which| of April of |
| | | comprised in| 153A/153C/ | in response | 115A or | date for | the previous| search is | the previous|
| | | the block | 158BC(1)(c)/ | to notice | section | furnishing | year in which| initiated or| year in |
| | | period | 245D prior | u/s 142(1) | 115G or | the return | the search | requisition | which last |
| | | | to the date | prior to the | sub-section | for such | is initiated| is made and | of the |
| | | | of search or | date of | (1) of | year has | or requisition| ending on | authorisations|
| | | | requisition | initiation of| section | not expired | is made and | the 31st | for search |
| | | | | search or | 194P for | prior to the| ending on | day of March| or requisition|
| | | | | requisition | any year | date of | the day | of the | is executed |
| | | | | and not | comprised in| initiation | immediately | previous year| and ending |
| | | | | covered in [B]| the block | of the | preceding | in which the| on the date |
| | | | | | period | search or | the date of | search is | of the |
| | | | | | | | requisition | initiation | initiated or| execution |
| | | | | | | | | of search or| of the last |
| | | | | | | | (on the basis| requisition | of the |
| | | | | | | (on the basis| of entries | (on the basis| authorisations|
| | | | | | | of entries | relating to | of entries | for search |
| | | | | | | relating to | such income | relating to | or requisition|
| | | | | | | such income | or transactions| such income | |
| | | | | | | or | as recorded | or transactions| (on the basis|
| | | | | | | transactions| in the books| as recorded | of entries |
| | | | | | | as recorded | of account | in the books| relating to |
| | | | | | | in the books| and other | of account | such income |
| | | | | | | of account | documents | and other | or transactions|
| | | | | | | and other | maintained | documents | as recorded |
| | | | | | | documents | in the | maintained | in the books|
| | | | | | | maintained | normal | in the | of account |
| | | | | | | in the normal| course on | normal | and other |
| | | | | | | course before| or before the| course for | documents |
| | | | | | | the date of | day | such period | maintained |
| | | | | | | initiation | immediately | on or before| in the |
| | | | | | | of search or| preceding | the date of | normal |
| | | | | | | requisition | the date of | the execution| course for |
| | | | | | | | initiation | of the last | such period |
| | | | | | | | of search or| of | on or before|
| | | | | | | | requisition | authorisations| the date of |
| | | | | | | | | | the execution|
| | | | | | | | | | of the last |
| | | | | | | | | | of the |
| | | | | | | | | | authorisations|
| | | | | | | | | | |
| | | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) |
| | | {Refer | {Refer | {Refer | {Refer | {Refer | {Refer | {Refer | {Refer |
| | | section | section | section | section | section | section | section | section |
| | | 158BB(1)(a)| 158BB(1A)(a)}| 158BB(1A)(b)}| 158BB(1A)(d)}| 158BB(1A)(c)(i)}| 158BB(1A)(c)(ii)}| 158BB(1A)(c)(iii)}| 158BB(1A)(c)(iii)}|
| | | r.w.s. | | | | | | | |
| | | 158B(b)} | | | | | | | |
| | +-------------+--------------+--------------+-------------+-------------+-------------+-------------+-------------+-------------+
| | | [A] | B | [C] | [D | [E] | [F] | [G] | [H] |
| | | Amount | Section | Amount | Section | | | | |
| | | (Rs.) | | (Rs.) | | | | | |
+-----+-------------+-------------+--------------+--------------+-------------+-------------+-------------+-------------+-------------+
| 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 | | | | | | | | |
+-----+-------------+-------------+--------------+--------------+-------------+-------------+-------------+-------------+-------------+
| 8 | Assessment | | | | | | | | |
| | Year Y+1 | | | | | | | | (This should|
| | ((In case | | | | | | | | be equal to |
| | Y+1 is a | | | | | | | | value from |
| | part year) | | | | | | | | row 6 of |
| | | | | | | | | | PART-B) |
+-----+-------------+-------------+--------------+--------------+-------------+-------------+-------------+-------------+-------------+
| 9 | Income | | | | | | | | (Rs.) |
| | chargeable | | | | | | | | |
| | to tax for | | | | | | | | |
| | the block | | | | | | | | |
| | period as | | | | | | | | |
| | declared | | | | | | | | |
| | {Refer | | | | | | | | |
| | s.158BB(5)} | | | | | | | | |
| | (Figure in | | | | | | | | |
| | Column [A]) | | | | | | | | |
+-----+-------------+-------------+--------------+--------------+-------------+-------------+-------------+-------------+-------------+
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. | Head of income | | | | | | | Y+1 | Total |
| no. | | Y6 | Y5 | Y4 | Y3 | Y2 | Y1 | YO | (If | |
| | | | | | | | | | applicable) | |
+-----+---------------------------------------------------+------+------+------+------+------+------+------+-------------+-------+
| 1 | Salaries | | | | | | | | | li |
+-----+---------------------------------------------------+------+------+------+------+------+------+------+-------------+-------+
| 2 | Income from house property | | | | | | | | | 2i |
+-----+---------------------------------------------------+------+------+------+------+------+------+------+-------------+-------+
| 3 | Profits and gains from business | | | | | | | | | 3i |
| | or profession | | | | | | | | | |
+-----+---------------------------------------------------+------+------+------+------+------+------+------+-------------+-------+
| 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 total undisclosed income for the block period declared in Part D I
+-----+-----------------------------------------------------------------------------------+------+------+------+------+------+------+------+-------------+-------+---------+
| S. | Particular of income | | | | | | | | | Total | Remar |
| no. | | Y6 | Y5 | Y4 | Y3 | Y2 | Y1 | Y0 | Y+1 | | ks, if |
| | | | | | | | | (Part| (If | | any |
| | | | | | | | | or | applicable) | | (upto |
| | | | | | | | | complete,| | | 100 |
| | | | | | | | | as | | | words) |
| | | | | | | | | the | | | |
| | | | | | | | | case | | | |
| | | | | | | | | maybe)| | | |
+-----+-----------------------------------------------------------------------------------+------+------+------+------+------+------+------+-------------+-------+---------+
| 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| | Ki | (Rs.) |
| | | | | | | | | filled| | | |
| | | | | | | | | only | | | |
| | | | | | | | | in | | | |
| | | | | | | | | case | | | |
| | | | | | | | | YO | | | |
| | | | | | | | | is a | | | |
| | | | | | | | | complete| | | |
| | | | | | | | | year)| | | |
+-----+-----------------------------------------------------------------------------------+------+------+------+------+------+------+------+-------------+-------+---------+
| 12 | Specified Domestic Transactions (refer Note 4 in respect of the part assessment year)| | | | | | | (to be| | Li | (Rs.) |
| | | | | | | | | filled| | | |
| | | | | | | | | only | | | |
| | | | | | | | | in | | | |
| | | | | | | | | case | | | |
| | | | | | | | | YO | | | |
| | | | | | | | | is a | | | |
| | | | | | | | | complete| | | |
| | | | | | | | | year)| | | |
+-----+-----------------------------------------------------------------------------------+------+------+------+------+------+------+------+-------------+-------+---------+
| 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 | (Rs.)| | | | | | | | | |
| | (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} | | | | | | | | | | |
+-----+-----------------------------------------------------------------------------------+------+------+------+------+------+------+------+-------------+-------+---------+
PART E-TAX PAYABLE
+-----+------------------------------------------------------------------------------+-----+--------------+
| 1. | Tax payable on the undisclosed income of the block period (60% of sl. no 8 | 1a | Amount (Rs.) |
| | or 9 of Part C-TI, as applicable) | | |
+-----+------------------------------------------------------------------------------+-----+--------------+
| 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
Details of payments of tax on the undisclosed income of the block period
+-------------------+-----+-----------+-----------------------------+------------------------+--------------+
| SELF ASSESSMENT TAX | SI. | BSR Code | Date of Deposit (DD/MM/YYYY)| Serial Number of | Amount (Rs.) |
| FOR BLOCK PERIOD | No. | | | Challan | |
| +-----+-----------+-----------------------------+------------------------+--------------+
| | (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- | SI. | BSR Code | Date of Deposit | Serial Number of | Amount (Rs.) | Assessment |
| assessment tax | No. | | (DD/MM/YYYY) | Challan | | 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 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. | Assessment | TAN/PAN of | Total TDS/TCS | Credit for TDS/TCS | Amount of TDS/TCS credit|
| No. | Year forming | deductor or | credit available| claimed in all the | claimed in the current |
| | part of block | collector | (Rs.) | return(s) filed u/s 139 | return (Rs.) |
| | period where | | | (Rs.) | |
| | credit is | | | | |
| | available | | | | |
| +---------------+-------------+-----------------+--------------------------+-------------------------+
| | (1) | (2) | (3) | (4) | (5) |
| +---------------+-------------+-----------------+--------------------------+-------------------------+
| | i | | | | |
| +---------------+-------------+-----------------+--------------------------+-------------------------+
| | NOTE | Enter the totals of TDS/TCS | | |
+-----+---------------+-------------+-----------------+--------------------------+-------------------------+
VERIFICATION
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. | Name of TRP | | Counter Signature of TRP|
| 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.