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    <title>Return of income for block assessment (Omitted)</title>
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    <description>Form No. 2B mandates a structured declaration for block assessment in search and seizure cases: taxpayer and search details, itemised assets found/seized, year wise returned or assessed incomes, reconciliation and computation of undisclosed income for the block period, adjustments for losses and depreciation, computation of tax, surcharge and interest, particulars of tax paid and offers to adjust seized money, annexures of supporting documents, and a signed verification exposing false statements to penal consequences.</description>
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