TaxTMI 
TaxTMI 
Income-tax (Third Amendment) Rules, 2026 - Appendix IV introduces Form ITR-BN for block-period returns
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.... b) after Appendix III, the following shall be inserted, namely:- "APPENDIX IV [see rule 332(1)] ITR-BN ITR-BN Block period (Derived by system based on A19-A20) INCOME TAX RETURN FOR BLOCK ASSESSMENT [For search and seizure cases (Chapter XVI-B)] (See section 294(1)(a) of Income-tax Act, 2025 (30 of 2025) r.w. rule 180 of the Income-tax Rules, 2026) PART A-GENERAL INFORMATION (A1) PAN A2 First Name (A2a) Middle Nam (A3) Last name (A4) Date of Birth/ Incorporation (A5) Aadhaar Number (12 digits) (If applicable and eligible for Aadhaar No.) D D M M Y Y Y Y (A6) Mobile No (A7) Email Address Address: (A8) Flat/Door/Block No. (A9) Name of Premises/Building/Village (A10) Road/Street/Post Office Area/Locality (A11) Town/City/District (A12) State (A13) Country (A14) PIN code (A15) Nature of employment- Central Govt. State Govt. Public Sector Undertak....
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.... (ii) Section under which filed Income-tax Act, 1961: 139(1) 139(4) 139(5) 139(8A) filed prior to the date of initiation of search or making of requisition 148 153A 153A r.w.s. 153C 142(1) (dropdown) Income-tax Act, 2025: 263(1) 263(4) 263(5) 263(6) filed prior to the date of initiation of search or making of requisition 280 268(1) (dropdown) (iii) Enter Acknowledgement or Receipt No. (iv)Any assessment/reassessment or re-computation pending for the year under consideration as on date of initiation of search or making of requisition Income-tax Act, 1961: Yes ( 143(3) 148 153A 153A r.w.s. 153C 158BC 245D)(dropdown) No Income-tax Act, 2025: Yes ( 270(10) 280 294) (dropdown) No (A28) Tax Year Y4 (i) Enter date of filing of last return (DD/MM/YYYY) (ii) Section under which filed Income-tax Act, 1961: 139(1) 139(4) 139(5) 139(8A) filed prior to the date of initiation of search or making of requisition 148 153A 153A r.w.s. 153C 142(1) (drop down) ....
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....onsideration as on date of initiation of search or making of requisition Income-tax Act, 1961: Yes ( 143(3) 148 153A 153A r.w.s. 153C 158BC 245D)(dropdown) No Income-tax Act, 2025: Yes ( 270(10) 280 294) (dropdown) No (A31) Tax Year Y1 (i) Have you furnished return of income? Yes (please enter date of filing (DD/MM/YYYY) No (ii) If the response to (i) above is Yes, section under which filed Income-tax Act, 1961: 139(1)- On or Before due date 139(4)- After due date 139(5) 139(8A) filed prior to the date of initiation of search or making of requisition (dropdown) Income-tax Act, 2025: 263(1) 263(4) 263(5) 263(6) filed prior to the date of initiation of search or making of requisition 280 268(1) (dropdown) (iii) Enter Type of ITR form filed (iv) Enter Acknowledgement or Receipt No. (v) Enter total income declared in return Rs. (vi)Enter total income after processing u/s 143(1) of Income-tax Act, 1961 or section 270(1) of Inc....
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....ii)Aggregate value of specified domestic transactions (as per form 48 of Income-tax Rules, 2026 where available, in any other case, provisional value thereof) Rs. (ix) If the response to (i) above is No, whether the due date to file the return of income u/s 263(1) of Income-tax Act, 2025 has expired? Yes No (x) If the response to (ix) above is No, please choose the ITR form for filing details of your income (ITRs 1-7 to be selected from dropdown and filed as per the details made available by e-filing utility - Refer Note 5) Note: To be filled where tax year has ended and the due date for furnishing the return for such year has not expired (A34) Tax Year Y+1 (part year, if applicable) (i) Income pertaining to the period (specify details in Part B) [Other than relating to (ii) and (iii) below in view of section 293(5) of Income-tax Act, 2025] Rs. (ii)Aggregate value of international transactions during the part period Rs. (iii)Aggregate value of specified domestic transactions during the part period Rs. Part B - Break-up of income as per section 293(2)(c)(ii) and 293(2)(c)(iii) of Income-tax Act, 2025 pertaining to the T....
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....losed income declared for the year comprised in the block period Total income determined u/s 143(1) or assessed u/s 143/ 144/ 147/ 153A/ 153C/ 158BC(1)(c)/ 245D of Income-tax Act, 1961 or Total income determined u/s 270(1) or assessed u/s 270/ 271/ 279/ 294(1)(c) of Income-tax Act, 2025 prior to the date of search or requisition (as applicable) Total income declared in return of income filed u/s 139 or in response to notice u/s 142(1) of Income-tax Act, 1961 or Total income declared in return of income filed u/s 263 or in response to notice u/s 268(1) of Income-tax Act, 2025 prior to the date of initiation of search or requisition and not covered in [B] (as applicable) Total income referred to in section 115A(5) or section 115G or section 194P(1) of Income-tax Act, 1961 or Total income referred to in 207(8) or section 216 or 393(1) [Table: Sl.No.8(iii)] of Income-tax Act, 2025 for any year comprised in the block period (as applicable) Income of tax year which has ended and the due date for furnishing the return for such year has not expired prior to the date of initiation of the search or the date of requisition (on the basis of entries rel....
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....Y4 4 Tax Year Y3 5 Tax Year Y2 6 Tax Year Y1 7 Tax Year Y0 (In case Y0 is a part year) Total of Column [F] and [G] (This should be equal to value from row 6 of PART-B) (Rs.) 8 Undisclosed Income chargeable to tax for the block period as declared {Refer s. 293(7) of Income-tax Act, 2025} (Figure in Column [A]) (Rs.) OR PART C - TI COMPUTATION OF UNDISCLOSED INCOME (To be filled in case where the date of execution of the last of the authorisations for search or requisition falls in a Tax Year subsequent to the year in which the search or requisition was initiated) Sl. No. Tax Year comprising the block period Undisclosed income declared for the year comprised in the block period Total income determined u/s ....
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.... authorisations for search or requisition (on the basis of entries relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course for such period on or before the date of the execution of the last of the authorisations) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) (Rs.) {Refer section 158BB(1)(a) r.w.s. 158B(b) of Income-tax Act, 1961 or section 293(1)(a) r.w.s. 301(e) of Income-tax Act, 2025} (as applicable) {Refer section 158BB(1A)(a) of Income-tax Act, 1961 or section 293(2)(a) of Income-tax Act, 2025} (as applicable) {Refer section 158BB(1A)(b) of Income-tax Act, 1961 or section 293(2)(b) of Income-tax Act, 2025} (as applicable) {Refer section 158BB(1A)(d) of Income-tax Act, 1961 or section 293(2)(d) of Income-tax Act, 2025} (as applicable) {Refer section 158BB(1A)(c)(i) of Income-tax Act, 1961 or section 293(2)(c)(i) of Income-tax Act, 2025} (as applicable) {Refer section 293(2)(c)(ii) of Income-tax Act, 2025} (as applicable) {Refer section 293(2)(c)(iii) of Income-tax Act, 2025} (as applicable) {Refer sec....
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....bsp; 5 Income from other sources 5i 6 Total of head-wise undisclosed income (1i+2i+3i+4i+5i) Part D II: Item-wise break-up of the undisclosed income for the block period declared in Part D I S. no. Particular of income Undisclosed income declared (Rs.) Remarks, if any (up to 100 words) Tax Year Y6 Tax Year Y5 Tax Year Y4 Tax Year Y3 Tax Year Y2 Tax Year Y1 Tax Year Y0 (Part or complete, as the case maybe) Tax Year Y+1 (If applicable) Total 1 Money Ai (Rs.) 2 Bullion Bi (Rs.) 3 Jewellery Ci (Rs.) 4 Other valuable article or thing Di (Rs.) 5 Virtual Digital Asset  ....
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....D ON UNDISCLOSED INCOME OF THE BLOCK PERIOD A Details of payments of tax on the undisclosed income of the block period SELF ASSESSMENT TAX FOR BLOCK PERIOD Sl No. BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs.) (1) (2) (3) (4) (5) i ii iii iv &nb....
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.... thereof is subject to the verification and satisfaction of the Assessing Officer) Details of payments of tax (TDS/TCS) for which no credit has been claimed in the returns filed u/s 139 of Income-tax Act, 1961 or section 263 of Income-tax Act, 2025 earlier or where no return has been filed (as applicable) Sl No. Tax Year forming part of block period where credit is available TAN/PAN of deductor or collector Total TDS/TCS credit available (Rs.) Credit for TDS/TCS claimed in all the return(s) filed u/s 139 of Income-tax Act, 1961 or section 263 of Income-tax Act, 2025 (as applicable) (Rs.) Amount of TDS/TCS credit claimed in the current return (Rs.) (1) (2) (3) (4) (5) (6) i NOTE ► Enter the totals of TDS/TCS VERIFICATION Stamp Receipt No., Seal, Date & Sign of Receiving Official I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in this return for the block period is correct and complete and is in accordance with the provisions o....
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....ending on the date of initiation of search or making of requisition, then the block period in respect of such other person shall comprise of the specified year and the period starting from the 1st April of the tax year in which search was initiated or requisition was made and ending on the date of the execution of the last of the authorisations for such search or such requisition. Note 3: Where the undisclosed income of the other person pertains to a single tax year out of the five tax years preceding the specified year, then the block period in respect of such other person shall comprise of only that single tax year. Note 4: Refer section 293(2)(c)(i) of the Income-tax Act, 2025 (30 of 2025), for the purposes for filing details of the tax year Y1 where the relevant tax year has ended and the due date for furnishing the return under section 139(1) of the Income-tax Act, 1961 or section 263(1) of the Income-tax Act, 2025 for such year has not expired, where accounts are not audited (if they are required to be audited), provisional figures are required to be furnished based on the books of account maintained in normal course. This shall not be considered as a return under secti....