https://www.taxtmi.com/notifications?id=146391 Appendix IV introduces Form ITR-BN for block-period returns in search-and-seizure cases applying to searches initiated or requisitions made from 1 April 2026. The form requires taxpayer, search, block-period and prior-return details; computation and head-wise and item-wise disclosure of undisclosed income; tax, interest and payment-credit particulars; and verification. It distinguishes block periods according to the timing of execution of the last authorisation, requires provisional details in specified unexpired return-filing cases, and excludes part-year undisclosed income relating to international or specified domestic transactions where assessable outside block assessment. en-us Fri, 24 Jul 2026 00:00:00 +0530 Sat, 01 Aug 2026 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=146391 Appendix IV introduces Form ITR-BN for block-period returns in search-and-seizure cases applying to searches initiated or requisitions made from 1 April 2026. The form requires taxpayer, search, block-period and prior-return details; computation and head-wise and item-wise disclosure of undisclosed income; tax, interest and payment-credit particulars; and verification. It distinguishes block periods according to the timing of execution of the last authorisation, requires provisional details in specified unexpired return-filing cases, and excludes part-year undisclosed income relating to international or specified domestic transactions where assessable outside block assessment. Notifications Income Tax Fri, 24 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/notifications?id=146391