-Form 2B Substituted

(Vide Notification (Income-tax) No.221/ 2001 dated the 27th July, 2001)


S.O. (E) - In exercise of the powers conferred by section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules. 1962, namely:-
1.  (1) These rules may be called the Income-tax (15th Amendment) Rules. 2001. 
     (2) They shall come into force on the date of their publication in the Official Gazette.

2. In the Income-tax Rules, 1962, in Appendix II, for FORM NO. 2B, the following shall be substituted, namely: -


 

FORM 2B
RETURN OF INCOME FOR BLOCK ASSESSMENT
[see rule 12(1A) of Income-tax Rules, 1962)

1. PERMANENT ACCOUNT NUMBER
                 
(if not applied for or not allotted, enclose Form 49A) 
2. NAME (Last name/ Surname, First Name, Middle Name, in that 
    order)
                                   
                                   
                                   
3. ADDRESS FOR COMMUNICATION
     (A RESIDENCE or B. OFFICE  )
   (Flat No/Door/House No., Premises, Road, Locality/Village, Town/ 
    District, State/ Union Territory , in that order) 
                                   
                                   
                                   

PIN

             
TELEPHONE
             

Fax

             

4.

Sex (M/F) *
5. Date of Birth
                           
6. Status*
   
7. Is there any change in Address?       Yes     No 

    If yes, whether A Residence    or B. Office 

ACKNOWLEDGEMENT

For Office Use Only
         Receipt No.

Date           

   
     

Seal and Signature of Receiving Official

8. Ward/ Circle/ Special Range
                       
9. If there is change in jurisdiction
                       
10. Date on which first search authorisation executed/ requisition u/s 132A made (DD-MM-YYYY)
   
   
 

 

   
11. Date on which last search authorisation executed/ requisition u/s 132A made (DD-MM-YYYY)
   
   
       
12. Block Period 
From
           

To

           
13. Residential Status 14. Return U/s 158BC/ 158BD
   

15. Did you ever file Wealth Tax return for any of the years falling in the block period?                   Yes     No 
16. Undisclosed income as per Part-I of the return  106
                   
17. Tax on the undisclosed income  117
                   
18. Surcharge  129
                   
19. Tax payable  130
                   
20. Interest under section 158BFA  134
                   
21. Tax and interest payable (19+ 20)  136
                   
22 T ax paid on undisclosed income before filing the return  142
                   
23 Balance tax and interest payable (21-22)  148
                   

 

 

DETAILS OF ASSETS FOUND/ SEIZED/ REOUISITIONED ALONGWITH VALUE AS ON DATE OF SEARCH/ REOUISITION (PREMISESWISE) (Attach separate sheets, if necessary)

Premises Money Jewellery Other Valuables
  Found Seized Found Seized Found Seized
             

PART- 1
COMPUTATION OF TOTAL UNDISCLOSED INCOME
(As per notes below)

Previous Year (Chronologically)

Assessment 
Year

Total income including undisclosed income computed u/s 158BB

Returned/ Assessed Income as on the date of search/ requisition Indicate whether Returned or Assessed 
     

Total Income

Losses

Total Income

Losses  
        Source Amount   Source Amount (Rs.)  
1st 
(Earliest)

221

               
2nd 222                
3rd 223                
4th 224                
5th 225                
6th 226                
7th  227                
8th  228                
9th  229                
10th  230                
11th (latest) 231                
Total 232                
C. Total undisclosed income for the block period= (A-C) + (D-B)=Rs. 233
Notes:  1.  Compute the total Income without giving effect to set-off of brought forward losses under Chapter VI or unabsorbed depreciation under section 32(2) in excess of whatever has been allowed for determining the total income returned/assessed. 

2.

Give the details in respect of the previous year on the basis of assessment order, if the assessment has been completed. Else, give the details on the basis of return of income filed. For the previous year which has not ended or for which the date of filing or the return under section 139(1) has not expired and you are in a position to prove to the satisfaction of the Assessing Officer that such income or the transactions relating to such income have been recorded in the hooks of account and documents maintained in the normal course, such income is to be indicated against that previous year. For any year, if the return has not been furnished for the reason that the taxable income was not above the maximum amount not chargeable to tax, the total income is to be mentioned against that previous year. 
3. Losses of the year remaining after set of under Chapter VI.
 

PART -II
(FILL IN SEPARATE SHEET FOR EACH OF THE ASSESSMENT YEARS
RELEVANT TO THE PREVIOUS YEARS FALLING WITHIN THE BLOCK PERIOD)

1. Tota1 number of sheet(s) 986   (in case of more than one assessment year)                                                                     Sheet No. 987  
2. Assessment year  989
       
       
3. Previous year  989
       
       
4. Residential Status*
5. Whether a return of income was furnished before the date of search/ requisition 989

Yes     No  

6. If return was filed:
    i. Date of filing return  990
                   
    ii. Ward/ Circle/ Special Range where the return was filed  992
                   
     iii. Returned total income  993
                   
    iv. Brought forward loss/ unabsorbed depreciation, if any shown adjusted in the 
           return/under section
994
                   
     v. Amount of loss/ depreciation remaining unadjusted after computation of total 
          income/under section 996 997
     vi. Assessed total income  998
                   
     vii. Date of assessment  999
                   
   
  

COMPUTATION OF TOTAL INCOME/LOSS

S No. Head of Income   Total income including undisclosed income computed u/s 158BB Return/ Assessed Income as on the date of search/ requisition 
1. Salary  701    
2. Income from house property 702    
3. Profit and gains of business or profession  703    
4. Capital gain:       
     long term  705    
     short term 704    
5. Income from other sources 709    
6. Gross total income 745    
7. Less: Deduction under chapter VIA       
  Code* Section Amount      
             
             
             
             
             
  Total    747    
8. Total Income 750    
9. Current year's loss remaining unadjusted after computation of total income
Source Amount
   
 
 
 
Source Amount
   
 
 
     

Total

774
If there is any difference between the figures of column (2) and that of column (3) for any row, please explain how it arose.
 
 

PART-III
STATEMENT OF TAXES

1. Tax payable on the undisclosed income of the block period 826
2. Add: Surcharge  828
3. Total Tax payable (1+2)  830
4. Interest payable u/s 158BFA  835
5. Tax and interest payable  852
6. Tax and interest paid on undisclosed income before filing the return (attach challans) 

Date of Payment

Bank Branch with code Amount (in Rs.)
   

Tax

Interest

       
       
 

Total   

 853   854

Total prepaid tax and interest

855
                             
7. Balance tax and interest payable  882
                         
8. Assessee's offer for adjustment of seized money against tax payable (s 158BFA), 

Yes       No  

      (a) If yes, date of receipt of offer in AO's office                                                                                   884
   
-
   
-
       
      (b) Amount of seized money offered for adjustment  885
                         
9. Balance amount of tax and interest  990
                         
     
     
10. NO. OF DOCUMENTS/ STATEMENTS ATTACHED
Description In Figures In words

Challans

   
     
     
     
Description In Figures In words

Others 

   
     
     
     
  

VERIFICATION*

I,. . . . . . . . . . . . (full name in block letters), son/ daughter of. . . . . . . . . (Name of the father) solemnly declare that to the best of my knowledge and belief, the information given in this return and the annexures and statements accompanying is correct and complete and that the amount of total income including the undisclosed income and other particulars shown therein are fully and truly stated and relate to the previous years falling in the block period from . . . . . . .to. . . . . . . in accordance with the provisions of the Income-tax Act, 1961.

I further declare that I am making this return in my capacity as . . . . . . . .and I am competent to make this return and verify it.


Date . . . . . . . . .                                                                                                                                                                         Assessee's Signature".
Place. . . . . .

Any person making a false statement in the return or the accompanying schedules shall be liable to be prosecutes under that section with rigorous imprisonment and with fine


Sd/ -           
(Batsala Jha Yadav)
Under Secretary to the Government of India 

* Fill in code as mentioned in instructions 
** Applicable for individual assessees