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of <h1>Enacted provision narrows special return to undisclosed income for period, adds 30-day extension with four conditions; corrects section 263 reference</h1> The enacted section narrows the special return to undisclosed income for the block period, adds an express 30-day extension subject to four conditions, corrects the late-return cross-reference to section 263, and substitutes applicability of sections 277 and 278 for the Bill's 287 and 288; the Bill had required total income disclosure, lacked the extension, referenced section 259, and included an explicit rule aligning block periods in consequential assessments under section 295. Both versions bar revision, require senior approval before issuing the notice, and trigger a special expedited block assessment regime after searches/requisitions.
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