PART B TO D IN INCOME TAX BLOCK RETURN ITRB

Filing ITR-B (also known as the Block Return) is a specialized process usually triggered by a tax search or seizure (raid) under Section 158BC. Because this isn't a standard annual return, the e-filing portal handles it differently.

Parts B through D are critical as they consolidate your undisclosed income across the "block period" (typically the last 6 assessment years plus the current year up to the search date).

1. Where to Find the Form

You cannot find ITR-B under the regular "File Income Tax Return" menu. To access it:

• Step 1: Log in to the Income Tax e-Filing portal.

• Step 2: Go to the 'e-Proceeding' tab.

• Step 3: Look for the notice issued to you under Section 158BC or 158BD.

• Step 4: Click on 'Submit Response' or 'File Return' within that specific proceeding. The system will then enable the "Block ITR" (ITR-B) utility.

2. Filling Parts B to D

These sections require a year-wise breakup of the income discovered during the search versus what was previously declared.

Part B: Computation of Total Income

This is a summary table. You must enter:

• Total Income for the Block Period: This is the sum of the undisclosed income found and the income already disclosed in previous returns.

• Less: Income already disclosed: Deduct the income from ITRs you filed before the search took place.

• Undisclosed Income: The balance is your "Undisclosed Income of the Block Period," which is taxed at a special flat rate (usually 60% plus surcharge and cess).

Part C: Computation of Tax Liability

• This section calculates the tax on the amount derived in Part B.

• Note: In a Block Assessment, you generally cannot claim standard deductions (like Chapter VI-A) or set off losses from regular income against this undisclosed income.

Part D: Details of Tax Payments

• Enter details of Challan 280 payments made specifically for this block assessment.

• Ensure the Minor Head 400 (Tax on Regular Assessment) is used if paid after the notice, or as directed by your assessing officer.

3. Critical Tips for Success

• Verification (Part E): Since you mentioned being an accountant, ensure the digital signature (DSC) of the assessee is valid. For Block Returns, EVC via Aadhaar OTP is sometimes restricted depending on the total income amount.

• Annexures: Since there is no "attachment" section for PDFs, all supporting evidence for the income breakup must be summarized in the provided text fields or schedules within the utility.

• Professional Help: Because ITR-B involves high tax rates and potential prosecution, it is highly recommended to have a Chartered Accountant review the computation before hitting "Submit."

Are you seeing any specific error code when trying to save these sections in the offline utility or on the portal?