ITR B required for persons subject to search or requisition; prescribes electronic filing modes and verification of credit claims. Rule 12AE mandates Form ITR B for returns under section 158BC following searches under section 132 or requisitions under section 132A on or after 1 September 2024, prescribes electronic filing modes (digital signature or electronic verification code) with audited entities, companies and political parties required to file by digital signature, delegates systems, security and transmission standards to the Principal Director General/Director General (Systems), and provides that tax credit claims against undisclosed block period income (other than self assessment tax) are subject to verification and satisfaction of the Assessing Officer; Form ITR B and accompanying schedules are inserted into Appendix II.