Income Tax 2025: Form ITR-B Now Available Online for Taxpayers Who Received Notices Under Section 158BC

The Income Department has now allowed filing ITR-B under Section 158BC of the Income Tax Act, 1961, online via the e-Proceedings tab at the Income Tax Portal.

Online Filing of ITR-B for Section 158BC Notices Now Enabled, Know Steps to File

Saloni Kumari | Jul 5, 2025 |

Income Tax 2025: Form ITR-B Now Available Online for Taxpayers Who Received Notices Under Section 158BC

Income Tax 2025: Form ITR-B Now Available Online for Taxpayers Who Received Notices Under Section 158BC

The Income Tax Department has now opened the portal for taxpayers who received notices under Section 158BC of the Income Tax Act, 1961, during block assessment for filing ITR-B online.

This block assessment process is conducted by the income tax department, in which the department investigates an individual’s home, business, or office and identifies income or assets and sends them a notice under Section 158BC. In this situation, taxpayers who received notices are required to file ITR-B, which is used for declaring undisclosed income for a block period (usually 6 years).

Earlier, taxpayers needed to file their ITR-B manually at the office of the Income Tax Department, which often led to delays and trouble for taxpayers and also for the department. Hence, the department has now opened the portal for filing ITR-B online. The form can now be submitted via the e-Proceedings tab at the Income Tax Portal. This move will not only help in saving time but also reduce paperwork and ensure transparency in the compliance process.

Table of Content
  1. What is Section 158BC?
  2. Digital Filing Now Available Through e-Proceeding Tab
  3. CBDT Advisory to Affected Individuals
  4. How to File ITR-B Online at IT Dept. Portal

What is Section 158BC?

The income tax department conducts search or seizure operations, in which the department reassesses your income over previous years (usually for around the previous six years, including the current assessment year in which the search begins); this process is called block assessment. In these searches, if the department finds that any taxpayer did not wholly disclose income during the block period (usually 6 years), then notices are sent to these taxpayers under Section 158BC of the Income Tax Act. In response to the notice, these taxpayers are required to file ITR-B to declare their undisclosed income for the block period.

Digital Filing Now Available Through e-Proceeding Tab

Earlier, filing Form ITR-B was mostly done manually and often meant visiting tax offices and working directly with tax officers. Now, with the new update, taxpayers can easily upload Form ITR-B online through the e-Proceedings tab after logging into their accounts on the tax portal.

This new feature makes the process easier and more convenient. It also supports the tax department’s bigger goal of making the system more digital, transparent, and free from face-to-face interactions.

CBDT Advisory to Affected Individuals

The Central Board of Direct Taxes (CBDT) has asked all taxpayers who got notices under Section 158BC to use the e-filing system as soon as possible. Step-by-step instructions are available on the portal to help you file easily and on time.

How to File ITR-B Online at IT Dept. Portal

Taxpayers who have received notices from the income tax department can now submit their ITR-B forms online by following the steps below:

  • Step 1: Visit the Income Tax e-Filing Portal at www.incometax.gov.in.
  • Step 2: At the homepage, log in using your PAN credentials. Fill in your PAN, password, and captcha code to log in.
  • Step 3: Navigate to the e-Proceedings section. On your dashboard, click on the ‘e-Proceedings’ tab.
  • Step 4: Select the relevant Section 158BC notice. Choose and open the proceeding for which you are required to file Form ITR-B.
  • Step 5: Fill in all required details in the ITR-B form correctly, along with all necessary documents attached to it.
  • Step 6: Check all the filled details once, check if there are any mistakes, and submit the form.
  • Step 7: Download and save the acknowledgement for your records.

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