New ITR-BN Form for Income Tax Search and Requisition Cases
If you face a tax search or requisition, you must now use the new Form ITR-BN to file your returns.
- Document
- Notification Notification No. 97/2026
- Dated
- 27 Jul 2026
- Effective
- 1 April 2026
This page was written by Patron Accounting’s AI from the official release and reviewed before publishing. It explains the document in plain language. It is not the document itself. Where this page and the original differ, the original governs.
The short version
- Form ITR-BN is now mandatory for block assessment returns.
- This applies to searches or requisitions starting from 1 April 2026.
- The form is part of the new Appendix IV in tax rules.
- It replaces previous filing methods for these specific legal proceedings.
In short
Notification 97/2026 introduces Form ITR-BN, a new document required for filing tax returns after the Income Tax Department conducts a search or requisition on your business or assets.
What has changed
How it worked before
There was no specific Form ITR-BN for these proceedings before this notification.
What has changed
The government added Appendix IV to the Income-tax Rules, 2026, which officially mandates the use of Form ITR-BN for all search and requisition cases.
Who this affects
You are affected if you are a business owner or individual subject to a search under section 247 or a requisition under section 248 of the Income-tax Act, 2025, on or after 1 April 2026.
An example
Imagine you run a retail business and the Income Tax Department initiates a search on your premises on 15 May 2026. Because this search occurred after 1 April 2026, you cannot use standard tax return forms. Your accountant must now use the new Form ITR-BN to report your income for the block period specified in the notice.
What you should do
If you are served with a notice for a search or requisition, ensure your tax representative uses Form ITR-BN to file your required returns.
If you do nothing
Failing to file the correct return can lead to penalties, interest charges, or further legal notices from the tax authorities. It may also result in your assessment being completed without your input, which could lead to higher tax demands.
The terms explained
- Block assessment
- A special tax process that covers a specific period of years following a search or seizure operation.
- Requisition
- A formal demand by tax authorities to produce books of account or other assets.
- Search
- An official raid or inspection of your premises by tax authorities to find undisclosed income or assets.
The original document
| Issued by | IT |
|---|---|
| Document | Notification Notification No. 97/2026 |
| Full title | The Central Board of Direct Taxes (CBDT), vide Notification No. 97/2026 [F. No. 370142/11/2026-TPL], has notified the Income-tax (Third Amendment) Rules, 2026. The notification introduces Form ITR-BN and amends Rule 332 by inserting Appendix IV to govern returns relating to search and requisition cases. These amendments shall come into effect from 1 April 2026. |
| Issued on | 27 July 2026 |
| Effective | 1 April 2026 |
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