notification no. 30/2025 f. no. 370142/29/2024 tpl / gsr 221 e income tax tenth amendment rules 2025
CBDT notification · 07 Apr 2025
[भाग II—खण्ड 3(i)] भारतकाराजपत्र:असाधारण 13 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th April, 2025 No. 30/2025 G.S.R. 221(E).––In exercise of the powers conferred by section 158BC read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Ce…
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[भाग II—खण्ड 3(i)] भारतकाराजपत्र:असाधारण 13
MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 7th April, 2025 No. 30/2025
G.S.R. 221(E).––In exercise of the powers conferred by section 158BC read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-
- (1) These rules may be called the Income-tax (Tenth Amendment) Rules, 2025.
- (2) They shall be deemed to have come into force on the 1st day of September, 2024.
- In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), after rule 12AD, the following rule shall be inserted, namely: ––
“12AE. Return of income under section 158BC.– (1) The return of income required to be furnished by any person under clause (a) of sub-section (1) of section 158BC, relating to any search initiated under section 132 or requisition made under section 132A on or after the 1st day of September, 2024 shall be in the Form ITR-B and be verified in the manner indicated therein.
(2) The return of income referred to in sub-rule (1) shall be furnished by a person, mentioned in column (2) of the Table below in the manner specified in column (3) thereof: ––
TABLE
| Sl. No. | Person | Manner of furnishing return of income |
|---|---|---|
| (1) | (2) | (3) |
| 1. | (a) person whose accounts are required to be audited under section 44AB of the Act; | |
| (b) Company; | ||
| (c) Political party. | Electronically under digital signature. | |
| 2. | Any person other than a person mentioned in column (2) of Sl. No. (1) above. | (A) Electronically under digital signature; |
| (B) Transmitting the data electronically in the return under electronic verification code. |
Explanation.- For the purposes of this sub-rule, "electronic verification code" shall have the same meaning as assigned to it in Explanation to sub-rule (2) of rule 12AC.
(3) The Principal Director-General of Income-tax (Systems) or Director-General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the return in the manners specified in column (3) of the Table.
(4) In a case where claim of credit of the tax payments is made against undisclosed income of the block period other than by way of self-assessment tax for the block period, claim of such credits and the allowability thereof shall be subject to the verification by and satisfaction of, the Assessing Officer.”
- In the said rules, in Appendix-II, after FORM ITR-U, the following FORM ITR-B shall be inserted, namely: -
“ FORM
ITR-B Block period (Derived by system based on A19-A20) INDIAN INCOME TAX RETURN FOR BLOCK ASSESSMENT [For search and seizure cases (Chapter XIV-B)] (See section 158BC(1)(a) r.w. rule 12AE of the Income-tax Rules, 1962) (Refer instructions for eligibility)
PART A-GENERAL INFORMATION
| (A1) PAN | (A2) First Name | (A2a) Middle Name | (A3) Last name | (A4) Date of Birth/ Incorporation D D MMY Y Y Y | (A5) Aadhaar Number (12 digits) (If applicable and eligible for Aadhaar No.) | | :--- | :--- | :--- | :--- | :--- | :--- | | | | | | | |
| (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 Undertaking
- Pensioners-CG
- Pensioners-SG
- Pensioners-PSU
- Pensioners- Others
- Others
- Not Applicable (e.g. Family Pension etc.)
14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(A16) Status
(A17) Residential Status in India
- Resident
- Resident but not Ordinarily Resident
- Non-resident
(A18) In case of a company (Tick any one)
- (i) Domestic Company
- (ii) Foreign Company
| (A19) Date on which First search authorisation u/s 132 executed/requisition u/s 132A made (DD/MM/YYYY) | (A20) Date on which Last of the search authorisations u/s 132 executed/requisition u/s 132A made (DD/MM/YYYY) | (A21) Block Period From (DD/MM/YYYY) To (DD/MM/YYYY) | (A22) Return filed in response to notice u/s 158BC 158BC in pursuance to section 158BD | | :--- | :--- | :--- | :--- | | | | | |
(A23) Enter Unique Number/Document Identification Number (DIN) & Date of Notice u/s 158BC (DD/MM/YYYY)
(A24) Due date for filing return of income in response to notice u/s 158BC (DD/MM/YYYY)
(A25) Details of return previously filed for the assessment years falling within the block period (Refer Note 1)
| (A26) Assessment Year Y6
| (Earliest assessment year comprising the block period) | (i) Enter date of filing of last return | (DD/MM/YYYY) |
|---|---|---|
| (ii) Section under which filed | 139(1) 139(4) 139(5) 139(8A) filed prior to the date of initiation of search or requisition 148 153A 153A r.w.s. 153C 142(1) (drop down) | |
| (iii) Enter Acknowledgement or Receipt No. | ||
| (iv)Any assessment/reassessment or recomputation pending for the year under consideration as on date of initiation of search or requisition | Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) | |
| No | ||
| (A27) Assessment Year Y5 | (i) Enter date of filing of last return | (DD/MM/YYYY) |
| (ii) Section under which filed | 139(1) 139(4) 139(5) 139(8A) filed prior to the date of initiation of search or requisition 148 153A 153A r.w.s. 153C 142(1) (drop down) | |
| (iii) Enter Acknowledgement or Receipt No. | ||
| (iv)Any assessment/reassessment or recomputation pending for the year under consideration as on date of initiation of search or requisition | Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) | |
| No | ||
| (A28) Assessment Year Y4 | (i) Enter date of filing of last return | (DD/MM/YYYY) |
| (ii) Section under which filed | 139(1) 139(4) 139(5) 139(8A) filed prior to the date of initiation of search or requisition 148 153A 153A r.w.s. 153C 142(1) (drop down) | |
| (iii) Enter Acknowledgement or Receipt No. | ||
| (iv)Any assessment/reassessment or recomputation pending for the year under consideration as on date of initiation of search or requisition | Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) | |
| No | ||
| (A29) Assessment Year Y3 | (i) Enter date of filing of last return | (DD/MM/YYYY) |
| (ii) Section under which filed | 139(1) 139(4) 139(5) 139(8A) filed prior to the date of initiation of search or requisition 148 153A 153A r.w.s. 153C 142(1) (drop down) | |
| (iii) Enter Acknowledgement or Receipt No. | ||
| (iv)Any assessment/reassessment or recomputation pending for the year under consideration as on date of initiation of search or requisition | Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) | |
| No | ||
| (A30) Assessment Year Y2 | (i) Enter date of filing of last return | (DD/MM/YYYY) |
| (ii) Section under which filed | 139(1) 139(4) 139(5) 139(8A) filed prior to the date of initiation of search or requisition 148 153A 153A r.w.s. 153C 142(1) (drop down) | |
| (iii) Enter Acknowledgement or Receipt No. | ||
| (iv)Any assessment/reassessment or recomputation pending for the year under consideration as on date of initiation of search or requisition | Yes (please select section from the drop-down 143(3), 148, 153A, 153A r.w.s. 153C, 158BC, 245D) | |
| No | ||
| (A31) Assessment 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 | 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 requisition (drop down) | |
| (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) | Rs. |
Source details
- Source
- Central Board of Direct Taxes / Income Tax Department
- Type
- notification
- Published by source
- 07 Apr 2025
- Coverage area
- direct-tax