ITR-B Filing Under Section 158BC Now Online
The Income Tax Department has enabled online filing of ITR-B, a return form used in block assessment cases under Section 158BC of the Income-tax Act, 1961. This move, as per CBDT Circular No. 07/2025 dated 3 July 2025, facilitates electronic compliance for cases involving income unearthed during search and seizure actions conducted before 31 May 2003.
Let’s break down what this change means for affected taxpayers.
What Is ITR-B and Who Needs to File It?
ITR-B is the block return form prescribed under Section 158BC, meant for persons against whom a search or requisition was conducted before 1 June 2003 under Chapter XIV-B of the Income Tax Act.
Applicability:
- Applicable for search cases under Chapter XIV-B
- Only if search conducted before 01.06.2003
Why Is Online Filing of ITR-B a Big Deal?
Until now, ITR-B had to be filed manually.
Benefits of E-filing ITR-B:
- Avoids physical paperwork
- Speeds up submission and acknowledgement
- Allows easier tracking by taxpayers and authorities
- Reduces error rates in return processing
How to File ITR-B Online: Step-by-Step Guide
Here’s how eligible taxpayers or their authorised representatives can file ITR-B online:
- Log in to the Income Tax e-Filing Portal
- Go to: e-File > Income Tax Forms > File Income Tax Forms
- Select ITR-B (Block Assessment Return)
- Enter required details such as:
- PAN
- Search date
- Assessment year(s)
- Undisclosed income found
- Upload supporting documents if applicable
- Digitally sign the return using DSC
- Submit and download acknowledgement (ITR-V)
Legal Angle: What Section 158BC Says
It mandates:
- Filing of return for undisclosed income
- Assessment of block period income separately
- Special time limits under Section 158BE
Only applicable where search was initiated before 1 June 2003. For searches after that, Chapter XIV-B is not applicable.
Expert View: Why It Still Matters in 2025
Expert Tip:
“If you or your client received a notice under 158BC recently—especially due to Supreme Court or High Court orders reviving assessments—don’t delay filing ITR-B now that it’s online. Use this facility before the case goes ex-parte.”
– Efiletax Compliance Team
Frequently Asked Questions (FAQs)
Q1. Can ITR-B be filed voluntarily without a notice?
No. It can only be filed when a notice under Section 158BC(a) is issued by the Assessing Officer.
Q2. What is the due date for filing ITR-B after receiving notice?
Usually notified in the notice. If not specified, standard timelines under the Act apply.
Q3. Can I file ITR-B using Aadhaar OTP or EVC?
No. Only DSC (Digital Signature Certificate) is allowed for filing ITR-B.
Q4. Is e-verification needed after submitting ITR-B?
No separate e-verification.
Final Thoughts
The online ITR-B filing facility may seem niche, but it’s a welcome step for long-pending legacy cases still undergoing appellate or reassessment cycles. If your case falls under Section 158BC, consult a tax professional and file the return promptly via the new digital mode.
Need help filing ITR-B or handling search-related assessments?
👉 Reach out to Efiletax for expert guidance and end-to-end filing support.
Summary
Applicable for search cases before 1 June 2003. Know eligibility, process, legal rules, and how to file digitally.