CBDT Notifies ITR-BN Form for Block Assessment under Income-tax Act, 2025

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 words 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
INCOME TAX RETURN FOR BLOCK ASSESSMENT
[For search and seizure cases (Chapter XVI-B)]
(See section 294(1)(a) of the Income-tax Act, 2025 read with rule 180 of the Income-tax Rules, 2026)."

The notification thereafter inserts the complete 13-page ITR-BN (Income Tax Return for Block Assessment) form, including:

• Part A – General Information
• Part B – Break-up of Income
• Part C – Computation of Undisclosed Income
• Part D – Head-wise and Item-wise Break-up
• Part E – Tax Payable
• Part F – Details of Taxes Paid
• Part G – Tax Payments for Credit
• Part H – TDS/TCS Credit
• Verification
• Notes explaining the block period and filing requirements.

Notification Details

[Notification No. 97/2026/F. No. 370142/11/2026-TPL]

PRADEEP SHARMA
Deputy Secretary, Tax Policy and Legislation

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