https://www.taxtmi.com/article/detailed?id=14209 A return in Form ITR-B must be furnished when a search under section 132 or requisition under section 132A is initiated on or after the operative date, declaring undisclosed income for the block period within the specified notice period. ITR-B must be filed electronically with prescribed verification; certain entities must use digital signature while others may use electronic verification. Extensions for filing are available in narrowly defined audit-related circumstances. Claims for credit against undisclosed income, other than self-assessment tax, are subject to Assessing Officer verification. en-us Thu, 24 Apr 2025 09:17:02 +0530 Thu, 24 Apr 2025 09:17:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=14209 A return in Form ITR-B must be furnished when a search under section 132 or requisition under section 132A is initiated on or after the operative date, declaring undisclosed income for the block period within the specified notice period. ITR-B must be filed electronically with prescribed verification; certain entities must use digital signature while others may use electronic verification. Extensions for filing are available in narrowly defined audit-related circumstances. Claims for credit against undisclosed income, other than self-assessment tax, are subject to Assessing Officer verification. Articles Income Tax Thu, 24 Apr 2025 09:17:02 +0530 https://www.taxtmi.com/article/detailed?id=14209