https://www.taxtmi.com/acts?id=53486 Return of income for a block assessment relating to search or requisition under section 294(1) must be furnished in Form ITR-BN and verified as specified. A company must file electronically under digital signature, while a person other than a company may also use electronic verification code. Credit of tax payments against undisclosed income is subject to verification by the Assessing Officer, and systems authorities are empowered to prescribe secure procedures, formats, standards, and related security, archival, and retrieval policies. en-us Fri, 20 Mar 2026 18:22:33 +0530 Tue, 07 Apr 2026 16:03:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53486 Return of income for a block assessment relating to search or requisition under section 294(1) must be furnished in Form ITR-BN and verified as specified. A company must file electronically under digital signature, while a person other than a company may also use electronic verification code. Credit of tax payments against undisclosed income is subject to verification by the Assessing Officer, and systems authorities are empowered to prescribe secure procedures, formats, standards, and related security, archival, and retrieval policies. Act-Rules Income Tax Fri, 20 Mar 2026 18:22:33 +0530 https://www.taxtmi.com/acts?id=53486