Income-tax (Third Amendment) Rules, 2026

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 17

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 24th July, 2026

G.S.R. 656(E).—In exercise of the powers conferred by section 294 read with section 533 of the Income-tax Act, 2025 (30 of 2025), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 2026, namely:––

1. (1) These rules may be called the Income-tax (Third Amendment) Rules, 2026. (2) They shall be deemed to have come into force on the 1st day of April, 2026.
2. Application. - These rules shall apply on any search initiated under section 247 or requisition made under section 248 of the Income-tax Act, 2025 on or after the 1st day of April, 2026.
3. In the Income-tax Rules, 2026,– a) in rule 332, in sub-rule (1), for the word and figure “Appendix III”, the words and figures “Appendix III and Appendix IV” shall be substituted; 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 Name

(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 Undertaking  Pensioners-CG  Pensioners-SG  Pensioners-PSU  Pensioners- Others  Others  Not Applicable (e.g. Family Pension etc.) (A16) Status

(A17) Residential Status in India  Resident

Resident but not Ordinarily Resident (A18) In case of a company (Tick any one)  (i) Domestic Company

 (ii) Foreign Company



18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Non-resident

(A19) Date of initiation of search u/s 247 / requisition made u/s 248 of Income-tax Act, 2025 (DD/MM/YYYY) (A20) Date on which last of the authorisations, as per section 301(d) of Income-tax Act, 2025, was deemed to have been executed (DD/MM/YYYY) (A21) Block Period From To (A22) Return filed in response to notice u/s  294 of Income-tax Act, 2025  294 in pursuance to section 295 of Income-tax Act, 2025 (DD/MM/YYYY) (DD/MM/YYYY) (A23) Enter Unique Number/Document Identification Number (DIN) and Date of Notice u/s 294 of Income-tax Act, 2025

(DD/MM/YYYY) (A24) Due date for filing return of income in response to notice u/s 294 of Income-tax Act, 2025

(DD/MM/YYYY) (A25) Details of return previously filed for the Tax Years falling within the block period (Refer Note 1) (A26) Tax Year Y6 (Earliest Tax Year comprising the block period) (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) (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 recomputation 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

(A27) Tax Year Y5

(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) (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 recomputation 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) 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) (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 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

(A29) Tax Year Y3 (i) Enter date of filing of last return (DD/MM/YYYY) I I I I I I I I I I 111 I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I I

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 19

(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 recomputation 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

(A30) Tax Year Y2 (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) 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 recomputation 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

(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 Income-tax Act, 2025 (as applicable) Rs. (vii)Aggregate value of international transactions (as per form 3CEB of Income-tax Rules, 1962 or form 48 of Income- tax Rules, 2026 where available, in any other case, provisional value thereof) Rs. (viii)Aggregate value of specified domestic transactions (as per form 3CEB of Income-tax Rules, 1962 or 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 139(1) of Income-tax Act, 1961 or section 263(1) of Income-tax Act, 2025 has expired? (as applicable)  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 4)

I I 11 I I I I I I I I I I 11 I I I I I I I I I I 11 I I I I I I I I

20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Note: To be filled where tax year has ended and the due date for furnishing the return for such year has not expired. (A32) Tax Year Y0 (In case Y0 is a part year) (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. (A33) Tax Year Y0 (In case Y0 is a complete year) (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 of Income- tax Act, 2025 under which filed

263(1)- on or before due date 263(4)- After due date 263(5) 263(6) filed prior to the date of initiation of search or making of requisition (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 270(1) of Income-tax Act, 2025 (if applicable) Rs. (vii)Aggregate value of international transactions (as per form 48 of Income-tax Rules, 2026 where available, in any other case, provisional value thereof) Rs. (viii)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 Tax Year Y0 (part year) or Y+1 (part year, if applicable) INCOME OF Y0 (PART YEAR) OR Y+1(PART YEAR) 1 Salaries 1

2 Income from house property (enter nil if loss) 2

3 Profits and gains from business or profession

i Profits and gains from business other than speculative business and specified business (enter nil if loss) 3i ii Profits and gains from speculative business (enter nil if loss) 3ii iii Profits and gains from specified business (enter nil if loss) 3iii iv Income chargeable to tax at special rates 3iv v Total (3i + 3ii+3iii +3iv) 3v

4 Capital gains

a Short term

i Short-term chargeable @ 20% ai ii Short-term chargeable @ 30% aii I I I 11 I I 11 I I I I I I I I