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The form of return was 2Bnot specified. The return has to be filedwith the time specified by theassessing officer in the notice for fillingthe return.There is no specified restriction put onrevising return. Therefore. The returnfiled under the new scheme can berevised.The return under the new scheme willbe required to be filled in the form asregularly applicable.158BD-This section provided forundisclosed income of any otherperson.158BD- this section provided that theblock assessment has to be completedwith into two years from the end of themonth in which the last of theauthorization was executed.153BF- This section provide immunityfrom applicability of the provision ofsection 234A, 234B,234C 271(1)(c),271 A and 271 B.158BFA-The interest and penaltyprovision has been separately providedunder the section.158G- This section provided thatauthority the order of assessment forthe block period shall be passed by anassessing officer not below the rank ofan Asst. Commissioner of income taxor Deputy Commissioner of Income taxand Asst. Director or Deputy Director.Section 153C contains similarprovisions in case of book of accountdocument or assets seized whichbelong to any other person.Section 153B contains the provision ofcompletion of assessment under newscheme. In the new scheme theassessment has to be completed withintwo years from the end of the financialyear in which the last of theauthorization was executed.Explanation (i) to section 153 Aprovides that all other provision of theAct will be applicable: therefore there isno immunity form the provision of penalinterest and penalty.The provisions of all the section areapplicable so the interest and penaltyas applicable in normal course will beapplicable under scheme.No such restriction has been keptunder the new scheme which meansthat the Income Tax Officer can alsomake assessment under the newscheme.