Notification No. 30/2025 [F. No. 370142/29/2024-TPL] / GSR 221(E) : Income-tax (Tenth Amendment) Rules, 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 Central Board of Direct Taxes hereby makes the following rules further to amend the Income- tax Rules, 1962, namely:- 1. (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. 2. 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.” 3. 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 (A5) Aadhaar Number (12 digits) (If applicable and eligible for Aadhaar No.) D D MMY 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.) 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 To (A22) Return filed in response to notice u/s  158BC  158BC in pursuance to section 158BD (DD/MM/YYYY) (DD/MM/YYYY) (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. [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 15 (vii)Aggregate value of international transactions (as per form 3CEB where available, in any other case, provisional value thereof) Rs. (viii)Aggregate value of specified domestic transactions (as per form 3CEB 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) 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 drop-down and filed as per the details made available by e-filing utility – see Note 2) Note: To be filled where previous year has ended and the due date for furnishing the return for such year has not expired. (A32) Assessment 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) & (iii) below in view of section 158BB(3)] 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) Assessment 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 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) (if applicable) Rs. (vii)Aggregate value of international transactions (as per form 3CEB where available, in any other case, provisional value thereof) Rs. (viii)Aggregate value of specified domestic transactions (as per form 3CEB 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) 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 drop-down and filed as per the details made available by e-filing utility – see Note 3) Note: To be filled where previous year has ended and the due date for furnishing the return for such year has not expired. (A34) Assessment Year Y+1 (part year, if applicable) (i) Income pertaining to the period (specify details in Part B) [Other than relating to (ii) & (iii) below in view of section 158BB(3)] 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 158BB(1A)(c)(ii) and 158BB(1A)(c)(iii) pertaining to the Assessment 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 16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iii Short-term chargeable at applicable rate aiii iv Short-term chargeable at special rates in India as per DTAA aiv v Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) 4av b Long-term i Long-term chargeable @ 12.5% bi ii Long-term chargeable @ 20% bii iii Long-term chargeable at special rates in India as per DTAA biii iv Total Long-term (bi + bii + biii) (enter nil if loss) 4biv c Sum of Short-term/Long-term capital gains (4av + 4biv) (enter nil if loss) 4c d Capital gain chargeable @ 30% u/s 115BBH 4d e Total capital gains (4c + 4d) 4e 5 Income from other sources a Net income from other sources chargeable to tax at normal applicable rates (enter nil if loss) 5a b Income chargeable to tax at special rate 5b c Income from the activity of owning and maintaining race horses (enter nil if loss) 5c d Total (5a + 5b + 5c) 5d 6 Total of head wise income (1 + 2+3v + 4e + 5d) 6 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 17 PART C – TI COMPUTATION OF UNDISCLOSED INCOME (To be filled where search/requisition is concluded in the same year in which it was initiated) Sl. No. Assessment Year comprising the block period Undisclosed 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 prior to the date of search or requisition Total income declared in return of income filed u/s 139(1) or in response to notice u/s 142(1) prior to the date of initiation of search or requisition and not covered in [B] Total income referred to in sub- section (5) of section 115A or section 115G or sub-section (1) of section 194P for any year comprised in the block period Income of previous 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 relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course before the date of initiation of search or requisition) Income of period commencing from 1st day of April of the previous year in which the search is initiated or requisition is made and ending on the day immediately preceding the date of initiation of 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 on or before the day immediately preceding the date of initiation of search or requisition) Income of period commencing from the date of initiation of the search or requisition and ending on the date of the execution of the last of the 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.) {Refer section 158BB(1)(a) r.w.s. 158B(b)} {Refer section 158BB(1A)(a)} {Refer section 158BB(1A)(b)} {Refer section 158BB(1A)(d)} {Refer section 158BB(1A)(c)(i)} {Refer section 158BB(1A)(c)(ii)} {Refer section 158BB(1A)(c)(iii)} [A] [B] [C] [D] [E] [F] [G] Amount (Rs.) Section Amount (Rs.) Section 1 Assessment Year Y6 2 Assessment Year Y5 3 Assessment Year Y4 4 Assessment Year Y3 5 Assessment Year Y2 6 Assessment Year Y1 7 Assessment 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 Income chargeable to tax for the block period as declared {Refer s.158BB(5)} (Figure in Column [A]) (Rs.) 18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 previous year subsequent to the year in which the search or requisition was initiated) Sl. No. Assessment Year comprising the block period Undisclosed 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 prior to the date of search or requisition Total income declared in return of income filed u/s 139(1) or in response to notice u/s 142(1) prior to the date of initiation of search or requisition and not covered in [B] Total income referred to in sub-section (5) of section 115A or section 115G or sub-section (1) of section 194P for any year comprised in the block period Income of previous 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 relating to such income or transactions as recorded in the books of account and other documents maintained in the normal course before the date of initiation of search or requisition) Income of period commencing from 1st day of April of the previous year in which the search is initiated or requisition is made and ending on the day immediately preceding the date of initiation of 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 on or before the day immediately preceding the date of initiation of search or requisition) Income of period commencing from the day on which search is initiated or requisition is made and ending on the 31st day of March of the previous year in which the search is initiated or requisition is made (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) Income of period commencing from 1st day of April of the previous year in which last of the authorisations for search or requisition is executed and ending on the date of the execution of the last of the 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)} {Refer section 158BB(1A)(a)} {Refer section 158BB(1A)(b)} {Refer section 158BB(1A)(d)} {Refer section 158BB(1A)(c)(i)} {Refer section 158BB(1A)(c)(ii)} {Refer section 158BB(1A)(c)(iii)} {Refer section 158BB(1A)(c)(iii)} [A] [B] [C] [D] [E] [F] [G] [H] Amount (Rs.) Section Amount (Rs.) Section 1 Assessment Year Y6 2 Assessment Year Y5 3 Assessment Year Y4 4 Assessment Year Y3 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 19 5 Assessment Year Y2 6 Assessment Year Y1 7 Assessment Year Y0 8 Assessment Year Y+1 ((In case Y+1 is a part year) (This should be equal to value from row 6 of PART-B) 9 Income chargeable to tax for the block period as declared {Refer s.158BB(5)} (Figure in Column [A]) (Rs.) PART D I: Head-wise break-up of the total undisclosed income for the block period declared in column [A] of Part C (Rs.) S. no. Head of income Assessment Year Y6 Y5 Y4 Y3 Y2 Y1 Y0 Y+1 (If applicable) Total 1 Salaries 1i 2 Income from house property 2i 3 Profits and gains from business or profession 3i 4 Capital gains 4i 4a Short-term 4b Long-term 5 Income from other sources 5i 6 Total of head-wise undisclosed income (1i+2i+3i+4i+5i) 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Part D II: Item-wise break-up of the total undisclosed income for the block period declared in Part D I S. no. Particular of income Undisclosed income declared (Rs.) Remar ks, if any (upto 100 words) Assessment Year Y6 Assessment Year Y5 Assessment Year Y4 Assessment Year Y3 Assessment Year Y2 Assessment Year Y1 Assessment YearY0 (Part or complete, as the case maybe) Assessment 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 Ei (Rs.) 6 Expenditure Fi (Rs.) 7 Incorrect claim on account of expense Gi (Rs.) 8 Incorrect claim on account of exemption Hi (Rs.) 9 Incorrect claim on account of deduction Ii (Rs.) 10 Incorrect claim on account of allowance Ji (Rs.) 11 International Transactions (refer Note 4 in respect of the part assessment year) (to be filled only in case Y0 is a complete year) Ki (Rs.) 12 Specified Domestic Transactions (refer Note 4 in respect of the part assessment year) (to be filled only in case Y0 is a complete year) Li (Rs.) 13 Income based on any entries in books of account or other documents or transactions Mi (Rs.) 14 Any Other Ni (Rs.) 15 Total of item-wise undisclosed income (Ai+Bi+Ci+Di+Ei+Fi+Gi+Hi+Ii+Ji+Ki+Li+M i+Ni) {This should be equal to row 6 of Part D I} (Rs.) [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 21 PART H –TAX PAYMENTS MADE WHICH ARE NOT INCLUDED IN PART F AND FOR WHICH CREDIT IS SOUGHT AGAINST UNDISCLOSED INCOME WHICH HAS NOT BEEN CLAIMED EARLIER (Note: Claim of such credit and the allowability 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 earlier or where no return has been filed Sl. No. Assessment 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 (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 PART E – TAX PAYABLE 1. Tax payable on the undisclosed income of the block period (60% of sl. no 8 or 9 of Part C-TI, as applicable) 1a Amount (Rs.) 2. Surcharge on (1) above (if applicable) 1b 3. Health and Education cess @ 4% on (1+2) above 1c 4. Total tax payable (1+2+3) 1d 5. Interest payable under section 158BFA(1) 1e 6. Gross tax payable on the undisclosed income of the block period 2 7. Taxes paid 3 8. Balance payable/ refundable 4 PART F – DETAILS OF TAXES PAID 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 NOTE ► Enter the totals of Self-Assessment tax PART G –TAX PAYMENTS MADE WHICH ARE NOT INCLUDED IN PART F AND FOR WHICH CREDIT IS SOUGHT AGAINST UNDISCLOSED INCOME (Note: Claim of such credit and the allowability thereof is subject to the verification and satisfaction of the Assessing Officer) Details of payments of tax (advance tax/self-assessment tax) for which no credit has been claimed in the returns filed earlier Advance tax/ self- assessment tax Sl. No. BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs.) Assessment Year (1) (2) (3) (4) (5) (6) i ii iii iv NOTE ► Enter the totals of Self-Assessment tax (advance tax/self-assessment tax) 22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________(drop down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent account number . Date: Signature: If the return has been prepared by a Tax Return Preparer (TRP) give further details below: Identification No. of TRP Name of TRP Counter Signature of TRP If TRP is entitled for any reimbursement from the Government, amount thereof Notes: Note: 1 Assessment Year Y6 to Y1: Six assessment years preceding the assessment year relevant to the previous year in which search was initiated under section 132 or any requisition was made under section 132A. Assessment Year Y0: ❖ Where search/requisition is concluded in the same year in which it was initiated: Y0 is the period in the assessment year relevant to the previous year which will be from the 1st April of the year in which search/requisition initiated upto the date of execution of the last of the authorisations for search or requisition. ❖ Where the date of execution of the last of the authorisations for search or requisition falls in a previous year subsequent to the year in which the search or requisition was initiated: Y0 is the complete assessment year relevant to the previous year starting from the 1st April of the year in which search/requisition is initiated and upto 31st March of that year. Assessment Year Y+1 (To be filled in case the date of execution of the last of the authorisations for search or requisition falls in a previous year subsequent to the year in which the search or requisition was initiated): Y+1 is the period in the assessment year relevant to the previous year which will be from the 1st April of the year in which last of authorisations of search/requisition was executed and ending with the date of last of authorisations of search/requisition. Note: 2 Refer section 158BB(1A)(c)(i): For the purposes for filing details of the assessment year Y1 where the relevant previous year has ended and the due date for furnishing the return under section 139(1) 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 section 139(1) for the relevant assessment year. Further, this income is required to be included in the return of income furnished under section 139 for the relevant assessment year. Note: 3 Refer section 158BB(1A)(c)(i): For the purposes for filing details of the assessment year Y0 (where Y0 is a complete year) where the relevant previous year has ended and the due date for furnishing the return under section 139(1) for such year has not expired, 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 section 139(1) for the relevant assessment year. Further, this income is required to be included in the return of income furnished under section 139 for the relevant assessment year. Note: 4 Refer section 158BB(3): In terms of the provisions of this section, any undisclosed income in respect of any international transaction or specified domestic transaction pertaining to the part previous year comprising in the block period is required to be assessed under provisions other than the applicable provisions for block assessment. Accordingly, any undisclosed income on this account is not required to be submitted as part of the block return.”. [F. No. 370142/29/2024-TPL] SURBENDU THAKUR, Under Secy., Tax Policy and Legislation Note:—The principal rules were published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide number GSR 217(E), dated the 03rd April, 2025. Explanatory Memorandum: - It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules. 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