Expert BriefIncome Tax

CBDT notifies Form ITR-BN for search and requisition cases

CBDT has notified the Income-tax (Third Amendment) Rules, 2026, introducing Form ITR-BN and an Appendix IV framework for returns connected with search and requisition cases.

Published 27 July 2026Notification No. 97/2026high priority
01

What changed

The practical reading

Notification No. 97/2026 amends Rule 332 and introduces the prescribed return form for a specialised class of proceedings. Tax teams handling search or requisition matters should update intake checklists, data requests and filing workflows; ordinary return filers are not the target audience.

02

General applicability

Who should examine this

Illustrative demonstration · not a verified applicability conclusion

Example only: Taxpayers and advisers handling income-tax search or requisition proceedings

No unsupported applicability claim is being made.

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03

Recommended response

What to do next

Add Form ITR-BN to the relevant case workflow and review the prescribed information against active matters.

Relevant dateRules effective

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