Block assessment return filing in Form ITR-BN sets electronic verification, tax credit scrutiny, and secure data procedure requirements. Return of income for a block assessment relating to search or requisition under section 294(1) must be furnished in Form ITR-BN and verified as specified. A company must file electronically under digital signature, while a person other than a company may also use electronic verification code. Credit of tax payments against undisclosed income is subject to verification by the Assessing Officer, and systems authorities are empowered to prescribe secure procedures, formats, standards, and related security, archival, and retrieval policies.