Block assessment returns require year-wise undisclosed income computation, reconciliation, tax payment details, and verified credit claims after search proceedings.

ITR-BN prescribes the block-assessment return for search, seizure, and requisition cases. It requires taxpayer particulars, search and notice details, prior-return and pending-proceeding information, and computation of undisclosed income across the applicable block period. The form provides separate computation arrangements where the final search authorisation is executed in the same or a later tax year. It requires head-wise and item-wise reconciliation of undisclosed income, computes tax, surcharge, cess and interest, and records self-assessment tax, other tax payments, and unclaimed TDS or TCS credits subject to verification.

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