Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-25072026-274815
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 594]
NEW DELHI, FRIDAY, JULY 24, 2026/SHRAVAN 2, 1948
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
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)
+------------------+---------------------------------------------------------------------------------------------------------------------------------------+
| Block period | INCOME TAX RETURN FOR BLOCK ASSESSMENT |
| (Derived by system | [For search and seizure cases (Chapter XVI-B)] |
| based on A19-A20) | (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 | (A4) Date of Birth/ | (A5) Aadhaar Number (12 digits) (If applicable and eligible for |
| | | | Incorporation | Aadhaar No.) |
| | | (A2a) Middle Name | D D M M Y Y Y Y | |
| | | (A3) Last name | | |
+-----+-------------------+---------------------------+--------------------------------+-------------------------------------------------+
| (A6) | Mobile No. | (A7) Email Address | | |
+-----+-------------------+---------------------------+--------------------------------+-------------------------------------------------+
| | Address: (A8) Flat/Door/Block No. (A9) Name of Premises/Building/Village (A10) Road/Street/Post Office | (A15) Nature of employment- |
| | Area/Locality (A11) Town/City/District (A12) State (A13) Country (A14) PIN code | ☐ 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 | (A18) In case of a company (i) Domestic Company ☐ |
| | | (Tick any one) (ii) Foreign Company ☑ |
| | | ☐ Resident but not Ordinarily Resident |
| | | ☐ Resident |
+-----+-------------------+---------------------------+--------------------------------+-------------------------------------------------+
(A19) Date of initiation of search u/s 247 / requisition (DD/MM/YYYY)
made u/s 248 of Income-tax Act, 2025
(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 (DD/MM/YYYY) To (DD/MM/YYYY)
(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
(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: Income-tax Act, 2025:
☐ 139(1) ☐ 139(4) ☐ 263(1) ☐ 263(4)
☐ 139(5) ☐ 139(8A) filed prior to the date of initiation of search or making of requisition
☐ 263(5) ☐ 263(6) filed prior to the date of initiation of search or making of requisition
☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 142(1) (dropdown)
☐ 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: Income-tax Act, 2025:
☐ Yes ☐ Yes
(☐ 143(3) ☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 158BC ☐ 245D) (dropdown)
(☐ 270(10) ☐ 280 ☐ 294) (dropdown)
☐ No ☐ 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: Income-tax Act, 2025:
☐ 139(1) ☐ 139(4) ☐ 263(1) ☐ 263(4)
☐ 139(5) ☐ 139(8A) filed prior to the date of initiation of search or making of requisition
☐ 263(5) ☐ 263(6) filed prior to the date of initiation of search or making of requisition
☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 142(1) (dropdown)
☐ 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: Income-tax Act, 2025:
☐ Yes ☐ Yes
(☐ 143(3) ☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 158BC ☐ 245D)(dropdown)
(☐ 270(10) ☐ 280 ☐ 294) (dropdown)
☐ No ☐ 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: Income-tax Act, 2025:
☐ 139(1) ☐ 139(4) ☐ 263(1) ☐ 263(4)
☐ 139(5) ☐ 139(8A) filed prior to the date of initiation of search or making of requisition
☐ 263(5) ☐ 263(6) filed prior to the date of initiation of search or making of requisition
☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 142(1) (drop down)
☐ 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: Income-tax Act, 2025:
☐ Yes ☐ Yes
(☐ 143(3) ☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 158BC ☐ 245D)(dropdown)
(☐ 270(10) ☐ 280 ☐ 294) (dropdown)
☐ No ☐ No
(A29) Tax Year Y3
(i) Enter date of filing of last return (DD/MM/YYYY)
(ii) Section under which filed
Income-tax Act, 1961: Income-tax Act, 2025:
☐ 139(1) ☐ 139(4) ☐ 263(1) ☐ 263(4)
☐ 139(5) ☐ 139(8A) filed prior to the date of initiation of search or making of requisition
☐ 263(5) ☐ 263(6) filed prior to the date of initiation of search or making of requisition
☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 142(1) (dropdown)
☐ 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: Income-tax Act, 2025:
☐ Yes ☐ Yes
(☐ 143(3) ☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 158BC ☐ 245D) (dropdown)
(☐ 270(10) ☐ 280 ☐ 294)(dropdown)
☐ No ☐ 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: Income-tax Act, 2025:
☐ 139(1) ☐ 139(4) ☐ 263(1) ☐ 263(4)
☐ 139(5) ☐ 139(8A) filed prior to the date of initiation of search or making of requisition
☐ 263(5) ☐ 263(6) filed prior to the date of initiation of search or making of requisition
☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 142(1) (drop down)
☐ 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: Income-tax Act, 2025:
☐ Yes ☐ Yes
(☐ 143(3) ☐ 148 ☐ 153A ☐ 153A r.w.s. 153C ☐ 158BC ☐ 245D)(dropdown)
(☐ 270(10) ☐ 280 ☐ 294) (dropdown)
☐ No ☐ 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: Income-tax Act, 2025:
☐ 139(1)- On or Before due date ☐ 263(1) ☐ 263(4)
☐ 139(4)- After due date ☐ 263(5) ☐ 263(6) filed prior to the date of initiation of search or making of requisition
☐ 139(5) ☐ 139(8A) filed prior to the date of initiation of search or making of requisition (dropdown)
☐ 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)
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 | 3i |
| | (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 Double Taxation Avoidance | aiv |
| | Agreement (DTAA) | |
| | 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 | bii |
| | Agreement (DTAA) | |
| | 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 |
+-------------------------------------------------+------------------------------------------------------------------------------------------------+-----+
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. | Tax Year | Undisclosed | Total | Total income declared | Total income referred | Income of tax year | Income of period | Income of period |
| No. | comprising | income | determined u/s 143(1) | in return of income | to in section 115A(5) | which has ended and | commencing from 1st | commencing from the |
| | the block | declared for the | or assessed u/s 143/ | filed u/s 139 or in | or section 115G or | the due date for | day of April of the | date of initiation of |
| | period | year comprised | 144/ 147/ 153A/ | response to notice u/s| section 194P(1) of | furnishing the return | tax year in which the | the search or |
| | | in the block | 153C/ 158BC(1)(c)/ | 142(1) of Income-tax | Income-tax Act, 1961 | for such year has | search is initiated | requisition and |
| | | period | 245D of Income-tax | Act, 1961 | | not expired prior to | or requisition is | ending on the date |
| | | | Act, 1961 | | | the date of initiation| made and ending on | of the execution of |
| | | | | or | or | of the search or the | the day immediately | the last of the |
| | | | Total income | Total income | Total income referred | date of requisition | preceding the date of | authorisations for |
| | | | determined u/s 270(1) | declared in return of | to in 207(8) or | | initiation of search | search or requisition |
| | | | or assessed u/s 270/ | income filed u/s 263 | section 216 or | | or requisition | |
| | | | 271/279/294(1)(c) of | or in response to | 393(1) [Table: | (on the basis of entries | (on the basis of entries | (on the basis of entries |
| | | | Income-tax Act, 2025 | notice u/s 268(1) of | Sl.No.8(iii)] of | relating to such income or | relating to such income | relating to such income |
| | | | prior to the date of | Income-tax Act, 2025 | Income-tax Act, 2025 | transactions as recorded | or transactions as | or transactions as |
| | | | search or requisition | prior to the date of | for any year | in the books of account | recorded in the books | recorded in the books |
| | | | (as applicable) | initiation of search or | comprised in the | and other documents | of account and other | of account and other |
| | | | | requisition and not | block period | maintained in the normal | documents maintained | documents maintained |
| | | | | covered in [B](as | (as applicable) | course before the date| in the normal course | in the normal course |
| | | | | applicable) | | of initiation of search | on or before the day | for such period on or |
| | | | | | | or requisition) | immediately preceding | before the date of the|
| | | | | | | | the date of initiation| execution of the last of |
| | | | | | | | of search or | the authorisations) |
| | | | | | | | requisition) | |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| | | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| | | {Refer section | {Refer section | {Refer section | {Refer section | {Refer section | {Refer section | {Refer section |
| | | 158BB(1)(a) | 158BB(1A)(a) of | 158BB(1A)(b) of | 158BB(1A)(d) of | 158BB(1A)(c)(i) of | 293(2)(c)(ii) of | 293(2)(c)(iii) of |
| | | r.w.s. 158B(b) of | Income-tax Act, 1961 | Income-tax Act, 1961 | Income-tax Act, 1961 | Income-tax Act, 1961 | Income-tax Act, 2025} | Income-tax Act, 2025} |
| | | Income-tax Act, | or section 293(2)(a) | or section 293(2)(b) | or section 293(2)(d) | or section 293(2)(c)(i)| (as applicable) | (as applicable) |
| | | 1961 or section | of Income-tax Act, | of Income-tax Act, | of Income-tax Act, | of Income-tax Act, | | |
| | | 293(1)(a) r.w.s. | 2025} (as applicable) | 2025} (as applicable) | 2025} (as applicable) | 2025} (as applicable) | | |
| | | 301(e) of | | | | | | |
| | | Income-tax Act, | | | | | | |
| | | 2025} | | | | | | |
| | | (as applicable) | | | | | | |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| | | [A] | [B] | [C] | [D] | [E] | [F] | [G] |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 1 | Tax Year Y6 | | Amount Section | | Amount Section | | | |
| | | | (Rs.) | | (Rs.) | | | |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 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 | | | | | | | Total of Column [F] and [G] (This |
| | case Y0 is a part | | | | | | | should be equal to value from |
| | year) | | | | | | | 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. | Tax Year | Undisclosed | Total | Total income declared | Total income | Income of tax year | Income of period | Income of period | Income of period | Income of period |
| No. | comprising | income | determined u/s | in return of income | referred to in | which has ended and | commencing from 1st | commencing from the | commencing from 1st | commencing from the |
| | the block | declared for | 143(1) or assessed | filed u/s 139 or in | section 115A(5) | the due date | day of April of the | day on which search | day of April of the | day of initiation of |
| | period | the year | u/s 143/144/147/ | response to notice | or section 115G | for furnishing the | tax year in which the | is initiated or | tax year in which last| the search or |
| | | comprised | 153A/ 153C/ | u/s 142(1) of Income- | section 194P(1) | return for such year | search is initiated | requisition is made | of the authorisations | requisition and |
| | | in the block | 158BC(1)(c)/ 245D of | tax Act, 1961 | of Income-tax Act, | has not expired | or requisition is | and ending on the | for search or | ending on the date of |
| | | period | Income-tax Act, 1961 | | 1961 | prior to the date of | made and ending on | 31st day of March of | requisition is | the execution of the |
| | | | | or | | initiation of the | the day immediately | the tax year in which | executed and | last of the |
| | | | Total income | Total income | or | search or the date | preceding the date of | the search is initiated | ending on the date of | authorisations for |
| | | | determined u/s | declared in return of | Total income | of requisition | initiation of search | or requisition is | the execution of the | search or requisition |
| | | | 270(1) or | income filed u/s 263 | referred to in | | or requisition | made | last of the | |
| | | | assessed u/s 270/ | or in response to | 207(8) or section | (on the basis of entries | (on the basis of entries | (on the basis of entries | authorisations for | (on the basis of entries |
| | | | 271/279/294(1)(c) of | notice u/s 268(1) of | 216 or 393(1) [Table: | relating to such | relating to such income | relating to such income | search or requisition | relating to such income |
| | | | Income-tax Act, 2025 | Income-tax Act, 2025 | Sl.No.8(iii)] of | income or transactions| or transactions as | or transactions as | | or transactions as |
| | | | prior to the date of | prior to the date of | Income-tax Act, 2025 | as recorded in the | recorded in the books | recorded in the books | | recorded in the books |
| | | | search or requisition | initiation of search or | for any | books of account and | of account and other | of account and other | | of account and other |
| | | | | requisition | | other documents | documents maintained | documents maintained | | documents maintained |
| | | | | | | maintained in the | in the normal course | in the normal course | | in the normal course |
| | | | | | | normal course before | on or before the day | for such period on or | | for such period on or before |
| | | | | | | the date of initiation| immediately preceding | before the date of the| | |
| | | | | | | of search or | | | | |
| | | | | | | requisition) | | | | |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| | | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) | (Rs.) |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| | | {Refer section | {Refer section | {Refer section | {Refer section | {Refer section | {Refer section | {Refer section | {Refer section | {Refer section |
| | | 158BB(1)(a) | 158BB(1A)(a) of | 158BB(1A)(b) of | 158BB(1A)(d) of | 158BB(1A)(c)(i) of | 293(2)(c)(ii) of | 293(2)(c)(iii) of | 293(2)(c)(iii) of | 293(2)(c)(iii) of |
| | | r.w.s. | Income-tax Act, 1961 | Income-tax Act, 1961 | Income-tax Act, 1961 | Income-tax Act, 1961 | Income-tax Act, 2025} | Income-tax Act, 2025} | Income-tax Act, 2025} | Income-tax Act, 2025} |
| | | 158B(b) of | or section 293(2)(a) | or section 293(2)(b) | or section 293(2)(d) | or section 293(2)(c)(i)| (as applicable) | (as applicable) | (as applicable) | (as applicable) |
| | | Income-tax | of Income-tax Act, | of Income-tax Act, | of Income-tax Act, | of Income-tax Act, | | | | |
| | | Act, 1961 or | 2025} (as applicable) | 2025} (as applicable) | 2025} (as applicable) | 2025} (as applicable) | | | | |
| | | section | | | | | | | | |
| | | 293(1)(a) | | | | | | | | |
| | | r.w.s. 301(e) | | | | | | | | |
| | | of Income- | | | | | | | | |
| | | tax Act, | | | | | | | | |
| | | 2025} | | | | | | | | |
| | | (as applicable) | | | | | | | | |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| | | [A] | [B] | [C] | [D] | [E] | [F] | [G] | [H] | [I] |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 1 | Tax Year Y6 | | Amount Section | | Amount Section | | | | | |
| | | | (Rs.) | | (Rs.) | | | | | |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 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 | | | | | | | | | (This should be equal to |
| | ((In case Y+1 is a | | | | | | | | | value from row 6 of |
| | part year) | | | | | | | | | PART-B) |
| | | | | | | | | | | (Rs.) |
+-----+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 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.) |
+-----+-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
PART D I: Head-wise break-up of the undisclosed income for the block period declared in column [A] of Part C (Rs.)
+-----+-------------------------------------------------+----+----+----+----+----+----+----+------------+-------+
| S. | Head of income | Y6 | Y5 | Y4 | Y3 | Y2 | Y1 | Y0 | Y+1 (If | Total |
| no. | | | | | | | | | applicable)| |
+-----+-------------------------------------------------+----+----+----+----+----+----+----+------------+-------+
| 1 | Salaries | | | | | | | | | 1i |
+-----+-------------------------------------------------+----+----+----+----+----+----+----+------------+-------+
| 2 | Income from house property | | | | | | | | | 2i |
+-----+-------------------------------------------------+----+----+----+----+----+----+----+------------+-------+
| 3 | Profits and gains from business or | | | | | | | | | 3i |
| | 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 undisclosed income for the block period declared in Part D I
+-----+-------------------------------------+-----------+-----------+-----------+-----------+-----------+-----------+-----------------------+-----------------------+-------+-----------------------------+
| S. | Particular of income | Tax Year | Tax Year | Tax Year Y4 | Tax Year | Tax Year | Tax Year | Tax Year Y0 | Tax Year | Total | Remarks, if |
| no. | | Y6 | Y5 | | Y3 | Y2 | Y1 | (Part | Y+1 (If | | any (up to |
| | | | | | | | | or | applicable) | | 100 words) |
| | | | | | | | | complete, as 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 6 in | | | | | | | (to be filled only | | Ki | (Rs.) |
| | respect of the part tax year) | | | | | | | in case Y0 is a | | | |
| | | | | | | | | complete year) | | | |
+-----+-------------------------------------------------+-----------+-----------+-----------+-----------+-----------+-----------+-----------------------+-----------------------+-----+-------+
| 12 | Specified Domestic Transactions (Refer Note 6 in | | | | | | | (to be filled only | | Li | (Rs.) |
| | respect of the part tax year) | | | | | | | in case Y0 is a | | | |
| | | | | | | | | complete year) | | | |
+-----+-------------------------------------------------+-----------+-----------+-----------+-----------+-----------+-----------+-----------------------+-----------------------+-----+-------+
| 13 | Income based on any entries in books of account | | | | | | | | | Mi | (Rs.) |
| | or other documents or transactions | | | | | | | | | | |
+-----+-------------------------------------------------+-----------+-----------+-----------+-----------+-----------+-----------+-----------------------+-----------------------+-----+-------+
| 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 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
+-----+-----------------------------------+-----------------------------------+-----------------------------------+-----------------------------------+
| SI. | BSR Code | Date of Deposit (DD/MM/YYYY) | Serial Number of Challan | Amount (Rs.) |
| No | | | | |
+=====+===================================+===================================+===================================+===================================+
| (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
+-----+-----------------------------------+-----------------------------------+-----------------------------------+-----------------------------------+-----------+
| SI. | BSR Code | Date of Deposit (DD/MM/YYYY) | Serial Number of Challan | Amount (Rs.) | Tax Year |
| No | | | | | |
+=====+===================================+===================================+===================================+===================================+===========+
| (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. | Tax Year forming | TAN/PAN of | Total TDS/TCS | Credit for TDS/TCS claimed | Amount of TDS/TCS credit claimed |
| No | part of block | deductor or collector | credit available | in all the return(s) filed u/s | in the current return (Rs.) |
| | period where | | (Rs.) | 139 of Income-tax Act, | |
| | credit is available | | | 1961 or section 263 of | |
| | | | | Income-tax Act, 2025 (as | |
| | | | | applicable) (Rs.) | |
+=====+===================================+===================================+===================================+===================================+===================================+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-----------------------------------+-----------------------------------+-----------------------------------+-----------------------------------+-----------------------------------+
| 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 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,
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.
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