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    <title>Return of income under section 158BC</title>
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    <description>Return of income under section 158BC, in relation to search or requisition cases covered by section 132 or section 132A on or after 1 September 2024, must be furnished in Form ITR-B and verified as indicated in the form. The mode of furnishing depends on the category of person: audited assessees, companies and political parties must use digital signature, while other persons may use digital signature or electronic verification code. Credit claims against undisclosed block-period income are subject to verification by the Assessing Officer.</description>
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      <description>Return of income under section 158BC, in relation to search or requisition cases covered by section 132 or section 132A on or after 1 September 2024, must be furnished in Form ITR-B and verified as indicated in the form. The mode of furnishing depends on the category of person: audited assessees, companies and political parties must use digital signature, while other persons may use digital signature or electronic verification code. Credit claims against undisclosed block-period income are subject to verification by the Assessing Officer.</description>
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