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of <h1>Specialized Tax Form ITR-B Enables Precise Income Calculation in Search and Seizure Block Assessment Scenarios</h1> A specialized income tax return form (ITR-B) designed for block assessment in search and seizure cases under Chapter XIV-B of Indian income tax regulations. The form is specifically structured for calculating taxable income during a defined block period, applicable to specific scenarios involving investigative tax proceedings as per section 158BC(1)(a) and rule 12AE of Income Tax Rules.
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