The Central Board of Direct Taxes (CBDT) has notified the ITR-B For block search assessment return under section 158BC(1)(a) of Income Tax Act which will be retrospectively applicable from 1 September, 2024.
The Board has notified Income-tax (Tenth Amendment) Rules, 2025 which seeks to further amend Income- tax Rules, 1962.
A new Rule 12AE is added, introducing Form ITR-B for filing returns under section 158BC (search/requisition cases) when initiated on or after 1st September 2024.
Who Needs to File ITR-B?
| Type of Person | How to File |
| 1. (a) Audited under Section 44AB(b) Company(c) Political Party | Electronically with Digital Signature |
| 2. Any other person | (A) With Digital Signature OR(B) Using Electronic Verification Code (EVC) |
Explanation of Terms:
- Electronic Verification Code (EVC): Same meaning as under Rule 12AC(2).
Tech Requirements:
- The Principal Director-General of Income-tax (Systems) will handle technical details—like how data is captured, secured, transmitted, and stored.
Important Note on Tax Credits:
- If someone claims credit for taxes paid for the block period (undisclosed income), such claims will be accepted only after verification and satisfaction of the Assessing Officer.
Form ITR-B Introduced:
- A new form called ITR-B is introduced for filing returns in block assessment cases (search and seizure).
- It will appear in Appendix-II after Form ITR-U.
Notification Details
Notification No. 30/2025
Date: 07/04/2025
Read More: CBDT Notifies April 30, 2025 as Deadline Under Vivad se Vishwas Scheme 2024
Amit Sharma is the Content Editor at JurisHour. He has been writing about the Indian legal market. He has coveredtax & company litigation stories from the Supreme Court, High Courts and Various Tribunals. Amit graduated from MLSU Law College with B.A.LL.B.and also holds an LL.M. from MLSU, Udaipur, Rajasthan. An Advocate in Taxation, and practised in Tribunals as well as Rajasthan High Court and pursued Masters in Constitutional Law. He started out small with little resources but a big plan to take tax legal education to the remotest locations across India and eventually to the world. His vision is to make tax related legal developments accessible to the masses.
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