In a significant move aimed at improving taxpayer convenience, the Income Tax Department has enabled the online submission of Form ITR-B for those who have received notices under Section 158BC of the Income Tax Act. This update allows taxpayers to file their return through the e-Proceeding tab on the official income tax portal.
What is Section 158BC?
Section 158BC applies when undisclosed income is unearthed during search or seizure operations conducted by the Income Tax Department. This section empowers the assessing officer to serve a notice requiring the taxpayer to file a return for a block assessment period, typically spanning six assessment years prior to the search. The return must be filed using Form ITR-B, which is specifically designed for this purpose.
Digital filing now available via e-Proceeding
Previously, filing Form ITR-B involved a largely manual process, often requiring physical submission and coordination with tax officers. With the launch of this new functionality, taxpayers can now digitally upload Form ITR-B through the e-Proceeding tab after logging in to their accounts on the portal.
This step not only enhances convenience but also aligns with the department’s larger goal of creating a faceless, transparent, and technology-enabled tax ecosystem.
CBDT advisory to affected taxpayers
The Central Board of Direct Taxes (CBDT) has urged all taxpayers who have received notices under Section 158BC to utilize the e-filing facility at the earliest. Detailed instructions are available on the portal for smooth and timely compliance.
Part of a broader digital push
This update is one among several recent initiatives taken by the Income Tax Department to digitize core tax processes and improve the ease of doing business in India. Experts have lauded the move, noting that it will reduce delays, minimize errors, and improve accountability in the post-search assessment workflow.
Taxpayers are encouraged to review their notices and proceed with online submission without delay.
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