Income Tax: The Central Board of Direct Taxes (CBDT) has notified Rule 12AE and the Income-tax Return (ITR) Form ITR-B for persons required to furnish a return of income under Section 158BC(1).(10.04.2025)

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Income Tax:

The Central Board of Direct Taxes (CBDT) has notified Rule 12AE and the Income-tax Return (ITR) Form ITR-B for persons required to furnish a return of income under Section 158BC(1). The notified form shall be applicable for search initiated under Section 132 or requisition made under Section 132A on or after 01-09-2024.

[Notification No. 30/2025 dated 07.04.2025]