Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
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Form ITR-BN is inserted in Appendix IV for filing block-period returns under the Income-tax Rules, 2026. The amendment applies to searches initiated or requisitions made on or after 1 April 2026 and is deemed effective from that date. The form requires a verified declaration by the competent person and provides for Tax Years Y6 to Y1, Y0 and, where applicable, Y+1. It prescribes the block-period treatment for other persons, permits provisional figures for specified unaudited periods without treating them as regular returns, and requires such income to be included in the relevant regular return. Undisclosed income from specified international or domestic transactions for part tax years is excluded from the block return.
Form ITR-BN is inserted in Appendix IV for filing block-period returns under the Income-tax Rules, 2026. The amendment applies to searches initiated or requisitions made on or after 1 April 2026 and is deemed effective from that date. The form requires a verified declaration by the competent person and provides for Tax Years Y6 to Y1, Y0 and, where applicable, Y+1. It prescribes the block-period treatment for other persons, permits provisional figures for specified unaudited periods without treating them as regular returns, and requires such income to be included in the relevant regular return. Undisclosed income from specified international or domestic transactions for part tax years is excluded from the block return.
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