<h1>Block assessment ITR-B introduced for search/requisition cases; declares undisclosed income, computes tax at block rates and requires AO verification of credits.</h1> A dedicated ITR-B form for block assessments arising from search or requisition requires taxpayer identification, block-period dates and prior filings (Part A); head-wise/year-wise income (Part B); detailed computation tables for undisclosed income across assessment years depending on timing of authorisations (Part C); head-wise and item-wise allocation including money, bullion, jewellery and virtual digital assets (Part D); tax computation at block-assessment rates, surcharge, cess and interest (Part E); and tax-payment and credit particulars subject to Assessing Officer verification (Parts F-H).