Facing an Income Tax Notice? You Can Now File Form ITR-B Online
If you’ve received an income tax notice under faceless assessment, there’s good news: the CBDT has introduced online filing for Form ITR-B. This new facility on the e-filing portal aims to make compliance easier for taxpayers under scrutiny, especially in reassessment or scrutiny cases.
What is Form ITR-B and Who Needs to File It?
Form ITR-B is used to furnish return details in response to a notice issued under:
- Section 148 (Income escaping assessment)
- Section 153C (Search and seizure-related assessments)
This applies if:
- You haven’t filed your return for that year earlier, or
Key Benefits of ITR-B Online Filing
- No more physical submission
- Integrated with e-verification (Aadhaar OTP / DSC)
- Automated data validation
- Facilitates faster processing under Faceless Assessment Scheme
Step-by-Step Guide to File ITR-B Online
- Login to Income Tax Portal
- Go to e-File > Income Tax Forms > File Income Tax Forms
- Search for “ITR-B” and select the assessment year
- Fill required sections:
- Personal details
- Income details
- Tax paid (including TDS, advance tax)
- Bank account info
- Attach supporting documents, if required
- Preview and submit with e-verification
Legal Backing for ITR-B
- CBDT Notification No. 46/2025 dated 01.07.2025 introduced Form ITR-B under Rule 12F of Income-tax Rules, 1962.
- The form is applicable from AY 2023–24 onwards and notified under powers granted by Section 139(1) read with Section 148 and 153C.
📌 You can read the full notification here.
When Should You File ITR-B?
You must file Form ITR-B within the timeline mentioned in your notice, which is usually:
- 30 days from date of notice (for Section 148)
- Or within time allowed in notice under 153C
Expert Tip: Don’t Delay Filing
Tax consultant insight:
“Missing ITR-B timelines can lead to best judgment assessment under Section 144. File early to avoid penalties or adverse outcomes.”
Also, ensure you report all taxable income correctly, especially if previously unreported.
FAQs on ITR-B Online Filing
Q1. Can I revise Form ITR-B once submitted?
No. Once filed, revisions are not allowed. File carefully.
Q2. Can I use ITR-1 or ITR-2 instead of ITR-B?
Not if you’ve been asked to respond under Sections 148 or 153C. You must use ITR-B.
Q3. Is Form ITR-B pre-filled?
Only basic PAN and profile details are pre-filled. Income and tax data must be manually added.
Summary
Taxpayers receiving income tax notices under Sections 148 or 153C can now file Form ITR-B online via the e-filing portal. CBDT’s new utility simplifies faceless compliance, making it faster and more secure to respond to reassessment cases. Filing within the notice timeline is crucial.
Final Thoughts
The rollout of online ITR-B filing is a major relief for individuals and businesses facing reassessment. It strengthens faceless compliance and reduces paperwork burden.
If you’ve received a notice, don’t delay. Let Efiletax help you file your ITR-B correctly and avoid future tax troubles.