Full Text
623 GI/2024
REGD. No. D. L.-33004/99
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 74] NEW DELHI, WEDNESDAY, JANUARY 31, 2024/MAGHA 11, 1945
C.G.-D.L.-E-01022024-251673
MINISTRY O F FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NO TIFICATIO N
New Delhi, the 31st January, 2024
G.S.R. 83(E).— In exercise of the powers conferred by section 139 read with 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 Income-tax Rules, 1962, namely:-
1. Short title and commencement.— (1) These rules may be called the Income-tax (Amendment) Rules, 2024.
(2) They shall come into force from the 1st day of April, 2024.
2. In the Income-tax Rules, 1962 (herein after referred to as the principal rules), in rule 12, in sub-rule (3), in the Table, for Sl. No. 1 and
entries thereto, the following Sl. No. and entries shall be substituted, namely: —
“Sl.
No.
Person
Condition
Manner of furnishing return of income
(i)
(ii)
(iii)
(iv)
[1
Individual or Hindu
Undivided Family
(a) Accounts are required to be audited
under section 44AB of the Act;
(A) Electronically under digital signature; or
(B) Transmitting the data electronically in the return under
electronic verification code;
(b) Where total income assessable under
the Act during the previous year of
a person, being an individual of the
age of eighty years or more at any
time during the previous year, and
who furnishes the return in Form
number SAHAJ (ITR-1) or Form
number SUGAM (ITR-4).
(A) Electronically under digital signature; or
(B) Transmitting the data electronically in the return under
electronic verification code; or
(C) Transmitting the data in the return electronically and
thereafter submitting the verification of the return in
Form ITR-V; or
(D) Paper form;
(c) In any other case
(A) Electronically under digital signature; or
(B) Transmitting the data electronically in the return under
electronic verification code; or
(C) Transmitting the data in the return electronically and
thereafter submitting the verification of the return in
Form ITR-V.”
3. In the principal rules, in Appendix II,
(a) for FORM ITR-2, the following FORM shall be substituted, namely: –––
“FORM
ITR-2
INDIAN INCO ME TAX RETURN
[For Individuals and HUFs not having income from profits and gains of business or
profession]
(Please see Rule 12 of the Income -tax Rules, 1962)
(Please refer instructions)
Assessment Year
2 0 2 4 - 2 5
Part A-GEN
GENERAL
PERSONAL INFORMATION
(A1) First name
(A2) Middle name
(A3) Last name
(A4) PAN
(A6) Flat/Door/Block No.
(A7) Name of Premises/Building/Village
(A5) Status (Tick) þ
o Individual
o HUF
(A8) Road/Street/Post Office
(A14) Date of Birth/ Formation (DD/MM/YYYY)
(A9) Area/locality
(A15) Aadhaar Number (12 digit) / Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar)
(A10) Town/City/District
(A11) State
(A13) PIN code/ZIP code
(A12) Country
(A16) Residential/Office Phone Number
with STD code/ Mobile No. 1
(A17) Mobile No. 2
FILING STATUS
(A18) Email Address-1 (self)
(A19) Email Address-2
(A20)
(a1i) Filed u/s (Tick) [Please see instruction]
o139(1)-On or before due date,o139(4)-After due
date, o139(5)-Revised Return, o92CD-Modified
return, o119(2)(b)-After condonation of delay
(a1ii) Or filed in response to notice u/s
o 139(9), o 142(1), o 148 , o 153C
(a2)
Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime ? (default is “No”)
Note- For Opting out, option should be exercised along with the return of income filed u/s 139(1)
(b)
Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of
income? - (Tick) Yes No
If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of
income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the
seventh proviso to section 139(1)]
(bi)
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current
account during the previous year? (Yes/No)
Amount (Rs) (If
Yes)
(bii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for
travel to a foreign country for yourself or for any other person? (Yes/No)
Amount (Rs) (If
Yes)
(biii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on
consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If
Yes)
(biv) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh
proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu)
(Tick) o Yes o No
(c) If Revised/Defective/Modified, then enter Receipt No. and Date of
filing original return (DD/MM/YYYY)
/
/
(d)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b), enter Unique Number/
Document Identification Number (DIN) and date of such Notice/Order, or if filed u/s 92CD, enter date
of Advance Pricing Agreement
(Unique
Number)
/
/
(e) Residential Status in India (for
individuals)
A. Resident
o You were in India for 182 days or more during the previous
year [section 6(1)(a)]
(Tick applicable option)
o You were in India for 60 days or more during the previous
year, and have been in India for 365 days or more within the 4
preceding years [section (6)(1)(c)] [where Explanation 1 is not
applicable]
You are a citizen of India, who left India, for the purpose of
employment, as a member of the crew of an Indian ship and
were in India for 182 days or more during the previous year and
365 days or more within the preceding 4 years [Explanation
1(a) of section (6)(1)(c)]
You are a citizen of India or a person of Indian origin and
have come on a visit to India during the previous year and were
in India for
a) 182 days or more during the previous year and 365 days or
more within the preceding 4 years; or
b) 120 days or more during the previous year and 365 days or
more within the preceding 4 years if the total income, other than
income from foreign sources, exceeds Rs. 15 lakh. [Explanation
1(b) of section (6)(1)(c)]
B. Resident
but not
Ordinarily
Resident
o You have been a non-resident in India in 9 out of 10
preceding years [section 6(6)(a)]
o You have been in India for 729 days or less during the 7
preceding years [section 6(6)(a)]
You are a citizen of India or person of Indian origin, who
comes on a visit to India, having total income, other than the
income from foreign sources, exceeding Rs. 15 lakh and have
been in India for 120 days or more but less than 182 days
during the previous year [section 6(6)(c)]
You are a citizen of India having total income, other than the
income from foreign sources, exceeding Rs. 15 lakh during the
previous year and not liable to tax in any other country or
territory by reason of your domicile or residence or any other
criteria of similar nature [section 6(6)(d) rws 6(1A)]
C. Non-
resident
o You were a non-resident during the previous year.
(i)Please specify the jurisdiction(s) of residence during the
previous year -
S.No. Jurisdiction(s)
of residence
Taxpayer Identification Number(s)
1
2
(ii) In case you are a Citizen of India or a Person of Indian
Origin (POI), please specify -
Total period of stay in
India during the
previous year (in
days)
Total period of stay in India during the
4 preceding years (in days)
Residential Status in India (for HUF)
(Tick applicable option)
D. o Resident
o Non-resident
o Resident but not Ordinarily Resident
o
(f) Do you want to claim the benefit under section 115H? (applicable in case of resident)
o Yes
o No
(g) Are you governed by Portuguese Civil Code as per section 5A? Tick) þ o Yes o No (If “YES” please fill Schedule 5A)
(h) Whether you are an / FPI? Yes/No If yes, please provide SEBI Regn. No
(i) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number Valid upto date
(j)
Whether this return is being filed by a Representative Assessee? (Tick)þ o Yes o No If yes, please furnish
following information -
(1) Name of the Representative
(2) Capacity of the Representative (drop down to be provided)
(3) Address of the Representative
(4) Permanent Account Number (PAN)/ Aadhaar No. of the Representative
(k) Whether you were Director in a company at any time during the previous year? (Tick) þ o Yes o No
If yes, please furnish following information -
Name of Company
Type of
company
PAN
Whether its shares are
listed or unlisted
Director
Identification
Number (DIN)
(Drop down to
be provided)
(l) Whether you have held unlisted equity shares at any time during the previous year? (Tick) þ o Yes o No
If yes, please furnish following information in respect of equity shares
Name
of
comp
any
Type
of
Compa
ny
PAN
Opening balance
Shares acquired during the year
Shares transferred
during the year
Closing balance
(Drop
down to
be
provide
d)
No. of
shares
Cost of
acquisition
No. of
shares
Date of
subscription
/ purchase
Face
value
per
share
Issue
price
per
share
(in
case
of
fresh
issue)
Purchase
price
per
share (in
case
of
purchase
from
existing
shareholder)
No. of
shares
Sale
consideration
No. of
shares
Cost of
acquisition
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
SCHEDULES TO THE RETURN FO RM (FILL AS APPLICABLE)
Schedule S
Details of Income from Salary
SALARIES
Name of Employer
Nature of employer (Tick) þ
(drop down to be provided)
TAN of Employer (mandatory if tax is
deducted)
Address of employer
Town/City
State
PIN code/ ZIP code
1
Gross Salary (1a + 1b + 1c + 1d + 1e + 1f)
1
a
Salary as per section 17(1) (drop down to be provided)
1a
b
Value of perquisites as per section 17(2) (drop down to be provided)
1b
c
Profit in lieu of salary as per section 17(3) (drop down to be provided)
1c
d
Income from retirement benefit account maintained in a notified
country u/s 89A (choose country from drop down menu)
1d
e
Income from retirement benefit account maintained in a country “other
than notified country u/s 89A”
1e
f
Income taxable during the previous year on which relief u/s
89A was claimed in any earlier previous year.
1f
(Add multiple rows for Gross Salary in case of more than one employer)
2
Total Gross Salary (from all employers)
2
3
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) (please
refer instructions)
(Note: Ensure that it is included in Total Gross salary in (2) above )
3
3(a)Less: Income claimed for relief from taxation u/s 89A
3a
4
Net Salary (2 – 3 – 3a)
4
5
Deduction u/s 16 (5a + 5b + 5c)
5
a
Standard deduction u/s 16(ia)
5a
b
Entertainment allowance u/s 16(ii)
5b
c
Professional tax u/s 16(iii)
5c
6
Income chargeable under the head ‘Salaries’ (4 - 5)
6
Schedule HP
Details Of Income From House Property (Please Refer Instructions) (Drop down to be provided indicating ownership of
property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country
PIN Code/ ZIP Code
Is the property co-owned? o Yes o No (if “YES” please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co owner(s)
Percentage Share in Property
I
II
[Tick þ the applicable
option]
o Let out
o Self-occupied
o Deemed let out
Name(s) of
Tenant(s)
(if let out)
PAN/ Aadhaar No. of Tenant(s)
(Please see note)
PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS credit is
claimed)
I
II
a
Gross rent received or receivable or lettable value
1a
b
The amount of rent which cannot be realized
1b
c
Tax paid to local authorities
1c
d
Total (1b + 1c)
1d
e
Annual value (1a – 1d) (nil if self -occupied etc. as per section 23(2)of the Act)
1e
f
Annual value of the property owned (own percentage share x 1e)
1f
g
30% of 1f
1g
h
Interest payable on borrowed capital
1h
i
Total (1g + 1h)
1i
j
Arrears/Unrealized rent received during the year less 30%
1j
k
Income from house property 1 (1f – 1i + 1j)
1k
(fill up details separately for each property)
2
Pass through income/loss if any *
2
3
Income under the head “Income from House Property” (1k + 2)
(if negative take the figure to 2i of schedule CYLA)
3
NOTE►
Please include the income of the specified persons referred to in Schedule SPI and Pass through income referred to in schedul e PTI
while computing the income under this head.
NOTE►
Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 194 -IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule CG
Capital Gains
CAPITAL GAINS
A
Short-term Capital Gains (STCG) (Sub-items 3 and 4 are not applicable for residents)
Short-term Capital Gains
1
From sale of land or building or both (fill up details separately for each property)
a
i
Full value of consideration
received/receivable
ai
ii
Value of property as per stamp
valuation authority
aii
iii
Full value of consideration
adopted as per section 50C for the
purpose of Capital Gains [in case
(aii) does not exceed 1.10 times
(ai), take this figure as (ai), or else
take (aii)]
aiii
b
Deductions under section 48
i
Cost of acquisition without
indexation
bi
ii
Cost of Improvement without
indexation
bii
iii
Expenditure wholly and
exclusively in connection with
transfer
biii
iv
Total (bi + bii + biii)
biv
c
Balance (aiii – biv)
1c
d
Deduction under section 54B (Specify
details in item D below)
1d
e
Short-term Capital Gains on Immovable property (1c - 1d)
A1e
f
In case of transfer of immovable property, please furnish the following details (see note)
+-----+----------------+----------------+----------------+----------------+
|S. No.|Name of buyer(s) |PAN/Aadhaar No. |Percentage share|Amount |
| | |of buyer(s) | | |
+=====+================+================+================+================+
| | | | | |
+-----+----------------+----------------+----------------+----------------+
Address of
property,
country code,
ZIP code
Pin
code
State
NOTE ►
Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted under section 194-
IA or is quoted by buyer in the documents
In case of more than one buyer, please indicate the respective percentage share and
amount.
2
From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on
which STT is paid under section 111A or 115AD(1)(ii) proviso (for FII)
a
Full value of consideration
2a
b
Deductions under section 48
i
Cost of acquisition withoutindexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (2a – biv)
2c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired
within 3 months prior to record date and dividend/income/bonus units are
received, then loss arising out of sale of such asset to be ignored (Enter positive
value only)
2d
e
Short-term capital gain on equity share or equity oriented MF (STT paid) (2c +2d)
A2e
3
For NO N-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to
be computed with foreign exchange adjustment under first proviso to section 48)
a
STCG on transactions on which securities transaction tax (STT) is paid
A3a
b
STCG on transactions on which securities transaction tax (STT) is not paid
A3b
4
For NO N-RESIDENT- from sale of securities (other than those at A2) by an FII as per section
115AD
a
i
In case securities sold include shares of a company other than quoted shares, enter the
following details
aFull value of consideration received/receivable in respect of unquoted
shares
ia
bFair market value of unquoted shares determined in the prescribed
manner
ib
cFull value of consideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of securities other than unquoted
shares
Aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (4aiii – biv)
4c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired
within 3 months prior to record date and dividend/income/bonus units are
received, then loss arising out of sale of such security to be ignored (Enter positive
value only)
4d
e
Short-term capital gain on sale of securities by an FII (other than those at A2) (4c +4d)
A4e
5
From sale of assets other than at A1 or A2 or A3 or A4 above
a
i
In case assets sold include shares of a company other than
quoted shares, enter the following details
aFull value of consideration received/receivable in respect of unquoted
shares
ia
bFair market value of unquoted shares determined in the prescribed
manner
ib
cFull value of consideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of assets other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (5aiii – biv)
5c
d
In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example
if asset bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of sale of such
asset to be ignored (Enter positive value only)
5d
e
STCG on assets other than at A1 or A2 or A3 or A4 above (5c + 5d)
A5e
6
Amount deemed to be short term capital gains
a
Whether any amount of unutilized capital gain on asset transferred during the previous years shown
below was deposited in the Capital Gains Accounts Scheme within due date for that year?
o Yes o No o Not applicable. If yes, then provide the details below
+-----+---------------+-------------------------+-------------------------+-----------------+-------------------+
|Sl. |Previous year |Section under which |New asset acquired/constructed |Amount not |
|No. |in which asset |deduction claimed in that| |used for new |
| |transferred |year | |asset or |
| | | | |remained |
| | | | |unutilized in |
| | | | |Capital gains |
| | | | |account (X) |
+=====+===============+=========================+=========================+=================+===================+
| | | |Previous year in |Amount utilised | |
| | | |which asset |out of Capital | |
| | | |acquired/constructed |Gains account | |
+-----+---------------+-------------------------+-------------------------+-----------------+-------------------+
|i |2021-22 |54B | | | |
+-----+---------------+-------------------------+-------------------------+-----------------+-------------------+
|ii |2022-23 |54B | | | |
+-----+---------------+-------------------------+-------------------------+-----------------+-------------------+
b
Amount deemed to be short term capital gains, other than at ‘a’
Total amount deemed to be short term capital gains (aXi + aXii + b)
A6
7
Pass Through Income/ Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A7a +
A7b + A7c)
A7
a
Pass Through Income/ Loss in the nature of Short Term
Capital Gain, chargeable @ 15%
A7a
b
Pass Through Income/ Loss in the nature of Short Term
Capital Gain, chargeable @ 30%
A7b
c
Pass Through Income/ Loss in the nature of Short Term
Capital Gain, chargeable at applicable rates
A7c
8
Amount of STCG included in A1 – A7 but claimed as not chargeable to tax or chargeable at special
rates in India as per DTAA
+-----+--------------+----------------------+--------------------+----------------+--------------------+----------------+-----------------+----------------+-----------------+----------------+
|Sl. |Amount |Item No. A1 to A7 |Country |Article |Rate as per |Whether |Section |Rate |Applicable rate |
|No. |of income |above in which |name & |of DTAA |Treaty |TRC |of I.T. |as per I.T. |[lower of (6) or |
| | |included |Code | |(enter NIL, if not |obtained |Act |Act |(9)] |
| | | | | |chargeable) |(Y/N) | | | |
+=====+==============+======================+================----+================+====================+================+=================+================+=================+================+
|I | | | | | | | | | | |
+-----+--------------+----------------------+--------------------+----------------+--------------------+----------------+-----------------+----------------+-----------------+----------------+
|II | | | | | | | | | | |
+-----+--------------+----------------------+--------------------+----------------+--------------------+----------------+-----------------+----------------+-----------------+----------------+
a
Total amount of STCG claimed as not chargeable to tax in India as per DTAA
A8a
b
Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA
A8b
9
Total Short-term Capital Gain (A1e+ A2e+ A3a+ A3b+ A4e+ A5e+A6 + A7 - A8a)
A9
B
Long-term capital gain (LTCG) (Sub-items, 5 , 6, 7 & 8 are not applicable for residents)
1
From sale of land or building or both (fill up details separately for each property)
Date of purchase/ acquisition DD/MM/YYYY
Date of sale/transfer DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the purpose
of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this
figure as (ai), or else take (aii)]
aiii
b
Deductions under section 48
i
Cost of acquisition
bi
iia
Cost of acquisition with indexation
biia
iib
Total cost of improvement with indexation
(a) Cost of improvement
(b) Year of Improvement
( c) Cost of Improvement with indexation
Add row
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (biia + biib + biii)
biv
c
Balance (aiii – biv)
1c
d
Deduction under section 54/54B/54EC/54F (Specify details in item D below)
1d
e
Long-term Capital Gains on Immovable property (1c - 1d)
B1e
f
In case of transfer of immovable property, please furnish the following details (see note)
+-----+----------------+----------------+----------------+----------------+----------------+----------------+
|S.No.|Name of buyer(s) |PAN/Aadhaar No. |Percentage share|Amount |Address of |Pin |
| | |of buyer(s) | | |property, |code |
| | | | | |country code, | |
| | | | | |ZIP code | |
+=====+================+================+================+================+================+================+
| | | | | | | |
+-----+----------------+----------------+----------------+----------------+----------------+----------------+
State
NOTE ►
Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted under
section 194-IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share
and amount.
2
From sale of bonds or debenture (other than capital indexed bonds issued by Government)
a
Full value of consideration
2a
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c
Balance (2a – biv)
2c
d
Deduction under sections 54F (Specify details in item D below)
2d
e
LTCG on bonds or debenture (2c – 2d)
B2e
3
From sale of, (i) listed securities (other than a unit) or zero coupon bonds where proviso under
section 112(1) is applicable (ii) GDR of an Indian company referred in sec. 115ACA
a
Full value of consideration
3a
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c
Balance (3a – biv)
3c
d
Deduction under sections 54F (Specify details in item D below)
3d
e
Long-term Capital Gains on assets at B3 above (3c – 3d)
B3e
4
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on
which STT is paid under section 112A
A
LTCG u/s 112A (column 14 of Schedule 112A)
4a
B
Deduction under sections 54F (Specify details in item D below)
4b
C
Long-term Capital Gains on sale of capital assets at B4 above (4a – 4b)
B4c
5
For NO N-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with
foreign exchange adjustment under first proviso to section 48)
A
LTCG computed without indexation benefit
5a
B
Deduction under sections 54F (Specify details in item D below)
5b
C
LTCG on share or debenture (5a-5b)
B5c
6
For NO N-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds or GDR
as referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other than securities
referred to in section 112A for which column B7 is to be filled up)
a
i
In case securities sold include shares of a company other than quoted shares, enter the
following details
aFull value of consideration received/receivable in respect of
unquoted shares
ia
bFair market value of unquoted shares determined in the prescribed
manner
ib
cFull value of consideration in respect of unquoted shares adopted as
per section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of securities other than unquoted
shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c
Balance (6aiii – biv)
6c
d
Deduction under sections /54F (Specify details in item D below)
6d
e
Long-term Capital Gains on assets at 6 above in case of NON-RESIDENT (6c - 6d)
B6e
7
For NO N-RESIDENTS - From sale of equity share in a company or unit of equity oriented fund or
unit of a business trust on which STT is paid under section 112A
a
LTCG u/s 112A (column 14 of Schedule 115AD(1)(b)(iii))
7a
b
Deduction under section 54F (Specify details in item D below)
7b
c
Long-term Capital Gains on sale of capital assets at B7 above (7a – 7b)
B7c
8
From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A)
a
LTCG on sale of specified asset (computed without indexation)
8a
b
Less deduction under section 115F (Specify details in item D below)
8b
c
Balance LTCG on sale of specified asset (8a – 8b)
B8c
d
LTCG on sale of asset, other than specified asset (computed without indexation)
8d
e
Less deduction under section 115F (Specify details in item D below)
8e
f
Balance LTCG on sale of asset, other than specified asset (8d-8e)
B8f
9
From sale of assets where B1 to B8 above are not applicable
B
Deductions under section 48
i
Cost of acquisition with indexation
bi
ii
Cost of improvement with indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
C
Balance (9aiii – biv)
9c
D
Deduction under sections 54F (Specify details in item D below)
9d
E
Long-term Capital Gains on assets at B9 above ( (9c – 9d)
B9e
10
Amount deemed to be long-term capital gains
A
Whether any amount of unutilized capital gain on asset transferred during the previous
year shown below was deposited in the Capital Gains Accounts Scheme within due date for
that year?
Yes ; No ; Not applicable. (If yes, then provide the details below)
+-----+---------------+-------------------------+-------------------------+-----------------+-------------------+
|Sl. |Previous year |Section under which |New asset acquired/constructed |Amount not |
|No. |in which asset |deduction claimed in that| |used for new |
| |transferred |year | |asset or |
| | | | |remained |
| | | | |unutilized in |
| | | | |Capital gains |
| | | | |account (X) |
+=====+===============+=========================+=========================+=================+===================+
| | | |Previous year in |Amount utilised | |
| | | |which asset |out of Capital | |
| | | |acquired/constructed |Gains account | |
+-----+---------------+-------------------------+-------------------------+-----------------+-------------------+
|i |2020-21 |54/54F | | | |
+-----+---------------+-------------------------+-------------------------+-----------------+-------------------+
|ii |2021-22 |54/54B/54F/ 54GB | | | |
+-----+---------------+-------------------------+-------------------------+-----------------+-------------------+
|iii |2022-23 |54/54B/ 54F | | | |
+-----+---------------+-------------------------+-------------------------+-----------------+-------------------+
b
Amount deemed to be long-term capital gains, other than at ‘a’
Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b)
B10
11
Pass Through Income/ Loss in the nature of Long-Term Capital Gain, (Fill up schedule PTI)
(B11a1+ B11a2 + B11b)
B11
a1
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 10% u/s 112A
B11
a1
a2
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 10% under sections other than u/s 112A
B11
a2
b
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 20%
B11b
12
Amount of LTCG included in B1- B11 but claimed as not chargeable to tax or chargeable at special rates in
India as per DTAA
+-----+--------------+----------------------+--------------------+----------------+--------------------+----------------+-----------------+----------------+-----------------+----------------+
|Sl. |Amount |Item No. B1 to B11 |Country |Article |Rate as per |Whether |Section |Rate |Applicable rate |
|No. |of income |above in which |name & |of DTAA |Treaty |TRC |of I.T. |as per I.T. |[lower of (6) or |
| | |included |Code | |(enter NIL, if not |obtained |Act |Act |(9)] |
| | | | | |chargeable) |(Y/N) | | | | |
+=====+==============+======================+================----+================+====================+================+=================+================+=================+================+
|I | | | | | | | | | | |
+-----+--------------+----------------------+--------------------+----------------+--------------------+----------------+-----------------+----------------+-----------------+----------------+
|II | | | | | | | | | | |
+-----+--------------+----------------------+--------------------+----------------+--------------------+----------------+-----------------+----------------+-----------------+----------------+
a
Total amount of LTCG claimed as not chargeable to tax as per DTAA
B12a
b
Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA
B12b
13
Total long term capital gain chargeable under I.T. Act
(B1e+B2e+B3e+B4c+B5c+B6e+B7c+B8c+B8f+B9e+B10 + B11 - B12a)
B13
C1
Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below)
C1
C2
Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA)
C2
C3
Income chargeable under the head “CAPITAL GAINS” (C1 + C2)
C3
D
Information about deduction claimed against Capital Gains
1In case of deduction u/s 54/54B/54D/54EC /54F/54G/54GA/115F give following details
a
Deduction claimed u/s 54
i
Date of transfer of original asset
ai
dd/mm/yyyy
ii
Cost of new residential house
aii
iii
Date of purchase /construction of new residential house
aiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
aiv
(iva) Date of deposit (ivb) Account number (ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
av
b
Deduction claimed u/s 54B
i
Date of transfer of original asset
bi
dd/mm/yyyy
ii
Cost of new agricultural land
bii
iii
Date of purchase of new agricultural land
biii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
biv
(iva) Date of deposit (ivb) Account number (ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
bv
c
Deduction claimed u/s 54D
i
Date of acquisition of original asset
ci
dd/mm/yyyy
ii
Cost of purchase/ construction of new land or building for industrial undertaking
cii
iii
Date of purchase of new land or building
ciii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
civ
(iva) Date of deposit (ivb) Account number (ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
cv
d
Deduction claimed u/s 54EC
i
Date of transfer of original asset
di
dd/mm/yyyy
ii
Amount invested in specified/notified bonds
(not exceeding fifty lakh rupees)
dii
iii
Date of investment
diii
dd/mm/yyyy
iv
Amount of deduction claimed
div
e
Deduction claimed u/s 54F
i
Date of transfer of original asset
ei
dd/mm/yyyy
ii
Cost of new residential house
eii
iii
Date of purchase/construction of new residential house
eiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
eiv
(iva)Date of deposit (ivb) Account number (ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
ev
f
Deduction claimed u/s 54G
i
Date of transfer of original asset from urban area
fi
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or construction of new asset
fii
iii
Date of purchase/construction of new asset in an area other than urban area
fiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
fiv
(iva)Date of deposit (ivb) Account number (ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
fv
g
Deduction claimed u/s 54GA
i
Date of transfer of original asset from urban area
gi
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or construction of new asset
gii
iii
Date of purchase/construction of new asset in SEZ
giii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
giv
(iva)Date of deposit (ivb) Account number (ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
gv
h
Deduction claimed u/s 115F (for Non-Resident Indians)
i
Date of transfer of original foreign exchange asset
hi
dd/mm/yyyy
ii
Amount invested in new specified asset or savings certificate
hii
iii
Date of investment
hiii
dd/mm/yyyy
iv
Amount of deduction claimed
hiv
i
Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f + 1g + 1h)
1i
E
Set-off of current year capital losses with current year capital gains (excluding amounts included in A 9a & B 13a which is chargeable under DTAA)
+-----+-------------------+---------------------------------------------------+---------------------------------------------------+-------------------+
|Sl. |Type of Capital Gain|Capital Gain of current year (Fill this column only |Short term capital loss set off |Long term capital loss set off |Current |
| | |if computed figure is positive) | | |year’s |
| | | | | |capital |
| | | | | |gains |
| | | | | |remainin |
| | | | | |g after |
| | | | | |set off |
| | | | | |(9=1-2-3- |
| | | | | |4-5-6-7- |
| | | | | |8) |
+=====+===================+===================================================+===================================================+===================================================+===================+
| | | | | |remainin |
| | | | | |g after set |
| | | | | |off |
| | | |15% |30% |applicable rate|DTAA |10% |20% |DTAA | |
| | | | | | |rates | | |rates | |
+=====+===================+===================================================+=============+=============+=============+===================+=============+=============+=============+===================+
| | | |2 |3 |4 |5 |6 |7 |8 |9 |
+=====+===================+===================================================+=============+=============+=============+===================+=============+=============+=============+===================+
|i |Capital Loss to be | |(A3e* | | | |(B4e*+B5c* | | | | |
| |set off (Fill this | |+ A4a*+ | | | |+ B7e* | | | | |
| |row only, if figure| |A8a *) | | | |+B8c*+ | | | | |
| |computed is | | |(A5e* | | |B9c* + | | | | |
| |negative) | | |+ A8b* | | |B12a*) | | | | |
| | | |(A1e*+ | | | | |(B1e*+ | | | | |
| | | |A2c*+A4b*+A6g*| | | | |B2e*+B3e*+B6c*| | | | |
| | | |+A7*+A8c* ) | | | | |+ B9f*+ | | | | |
| | | |A9b | | | | |B10e*+ B11*+| | | | |
| | | | | | | | |B12b*) | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
|ii |Short term capital |(A3e*+A4a*+A8a*) | | | | | | | | |
| |gain | | | | | | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
|iii |30% |(A5e*+ A8b*) | | | | | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
|iv |applicable rate |(A1e*+A2c*+A4b*+A6g*+A7*+A8c*) | | | | | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
|v |DTAA rates |A9b | | | | | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
|vi |Long term capital | | | | | | | | | |
| |gain |(B4c*+ B5*+ B7c*+ B8*+ B9e* + B11a1*+B11a2* ) | | | | | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
|vii |20% |(B1e*+ B2e*+B3c*+B6*+B9e* + B10*+ B11b*) | | | | | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
|viii |DTAA rates |B12b | | | | | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
|ix |Total loss set off |(ii + iii + iv + v + vi + vii + viii) | | | | | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
|x |Loss remaining after set off (i-ix) | | | | | | | | |
+-----+-------------------+---------------------------------------------------+-------------+-------------+-------------+-------------------+-------------+-------------+-------------+-------------------+
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1 -A 9) as reduced by the
amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1 -B 13) as reduced by the
amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
FInformation about accrual/receipt of capital gain
+-----+----------------------------+----------------+----------------+--------------------+--------------------+--------------------+
| |Type of Capital gain / Date |Upto 15/6 |16/6 to 15/9 |16/9 to 15/12 |16/12 to 15/3 |16/3 to 31/3 |
| | |(i) |(ii) |(iii) |(iv) |(v) |
+=====+============================+================+================+====================+====================+====================+
|1 |Short-term capital gains | | | | | |
| |taxable at the rate of 15% | | | | | |
| |Enter value from item 5vi of| | | | | |
| |schedule BFLA, if any. | | | | | |
+-----+----------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|2 |Short-term capital gains | | | | | |
| |taxable at the rate of 30% | | | | | |
| |Enter value from item 5vii | | | | | |
| |of schedule BFLA, if any. | | | | | |
+-----+----------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|3 |Short-term capital gains | | | | | |
| |taxable at applicable rates | | | | | |
| |Enter value from item 5viii | | | | | |
| |of schedule BFLA, if any. | | | | | |
+-----+----------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|4. |Short-term capital gains | | | | | |
| |taxable at DTAA rates | | | | | |
| |Enter value from item 5ix of| | | | | |
| |schedule BFLA, if any. | | | | | |
+-----+----------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|5 |Long- term capital gains | | | | | |
| |taxable at the rate of 10% | | | | | |
| |Enter value from item 5x of | | | | | |
| |schedule BFLA, if any. | | | | | |
+-----+----------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|6 |Long- term capital gains | | | | | |
| |taxable at the rate of 20% | | | | | |
| |Enter value from item 5xi of| | | | | |
| |schedule BFLA, if any. | | | | | |
+-----+----------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|7 |Long- term capital gains | | | | | |
| |taxable at the rate DTAA | | | | | |
| |rates Enter value from item | | | | | |
| |5xii of schedule BFLA, if | | | | | |
| |any. | | | | | |
+-----+----------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|8 |Capital gains on transfer of| | | | | |
| |Virtual Digital Asset | | | | | |
| |taxable at the rate of 30% | | | | | |
| |Enter value from item 17B of| | | | | |
| |schedule SI, if any | | | | | |
+-----+----------------------------+----------------+----------------+--------------------+--------------------+--------------------+
NOTE ►
Please include the income of the specified persons (referred to in Schedule SPI while computing the income under this head
Schedule
112A
From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
|Sl. |Share/Unit|ISIN |Name of |No. of |Sale-price |Full Value of |Cost of |Cost of |If the long |Fair Market |Total Fair |Expenditure |Total |Balance |
|No. |acquired |Code |the |Shares/Units |per |Consideration |acquisition |acquisition |term |Value per |Market |wholly and |deductions |(6-13) -Item |
| | | |Share/Unit| |Share/Unit |-If shares are |without | |capital |share/unit as |Value of |exclusively |(7+12) |5 (a) of |
| | | | | | |acquired on or |indexation | |asset was |on 31st |capital |in | |LTCG |
| | | | | | |before |(higher of | |acquired |January,2018 |asset as |connection | |Schedule of |
| | | | | | |31.01.2018 |8 or 9) | |before | |per |with transfer | |ITR5 |
| | | | | | |(Total Sale | | |01.02.2018, | |section | | | |
| | | | | | |Value) (4*5) | | |-Lower of | |55(2)(ac)- | | | |
| | | | | | |- If shares are | | |6 and 11 | |(4*1) | | | |
| | | | | | |Acquired | | | | | | | | |
| | | | | | |after 31st | | | | | | | | |
| | | | | | |January 2018 | | | | | | | | |
| | | | | | |– Please enter | | | | | | | | |
| | | | | | |Full Value of | | | | | | | | |
| | | | | | |Consideration | | | | | | | | |
+=====+=========+=======+==========+===============+===========================+===========================+===========================+===========================+===========================+===========================+================+================+================+
|Col 1|Col 1a |Col |Col 3 |Col 4 |Col 5 |Col 6 |Col 7 |Col 8 |Col 9 |Col 10 |Col 11 |Col 12 |Col 13 |Col 14 |
+=====+=========+=======+==========+===============+===========================+===========================+===========================+===========================+===========================+===========================+================+================+================+
|1 | | | | | | | | | | | | | | |
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
|2 | | | | | | | | | | | | | | |
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
|3 | | | | | | | | | | | | | | |
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
|4 | | | | | | | | | | | | | | |
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
Add Rows
Total
Schedule 115AD(1)(b)(iii)
proviso
For NO N-RESIDENTS – From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
|Sl. |Share/Unit|ISIN |Name of |No. of |Sale-price |Full Value of |Cost of |Cost of |If the long |Fair Market |Total Fair |Expenditure |Total |Balance |
|No. |acquired |Code |the |Shares/Units |per |Consideration |acquisition |acquisition |term |Value per |Market |wholly and |deductions |(6-13) - |
| | | |Share/Unit| |Share/Unit |-If shares are |without | |capital |share/unit as |Value of |exclusively |(7+12) |Item 8 (a) of |
| | | | | | |acquired on or |indexation | |asset was |on 31st |capital |in | |LTCG |
| | | | | | |before | | |acquired |January,2018 |asset as |connection | |Schedule of |
| | | | | | |31.01.2018 |(higher of | |before | |per |with transfer | |ITR3 |
| | | | | | |(Total Sale |8 or 9) | |01.02.2018, | |section | | | |
| | | | | | |Value) (4*5) | | |-Lower of | |55(2)(ac)- | | | |
| | | | | | |-If shares are | | |6 and 11 | |(4*10) | | | |
| | | | | | |Acquired | | | | | | | | |
| | | | | | |after 31st | | | | | | | | |
| | | | | | |January 2018 | | | | | | | | |
| | | | | | |– Please enter | | | | | | | | |
| | | | | | |full of | | | | | | | | |
| | | | | | |consideration | | | | | | | | |
+=====+=========+=======+==========+===============+===========================+===========================+===========================+===========================+===========================+===========================+================+================+================+
|Col 1|Col 1a |Col |Col 3 |Col 4 |Col 5 |Col 6 |Col 7 |Col 8 |Col 9 |Col 10 |Col 11 |Col 12 |Col 13 |Col 14 |
+=====+=========+=======+==========+===============+===========================+===========================+===========================+===========================+===========================+===========================+================+================+================+
|1 | | | | | | | | | | | | | | |
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
|2 | | | | | | | | | | | | | | |
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
|3 | | | | | | | | | | | | | | |
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
|4 | | | | | | | | | | | | | | |
+-----+---------+-------+----------+---------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+----------------+
Add rows
Total
Schedule VDA Income from transfer of Virtual Digital Assets
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
+-----+-------------------+----------------+--------------------+---------------------------+---------------------------+---------------------------+
|Sl. |Date of Acquisition|Date of Transfer|Head under which |Cost of Acquisition |Consideration |Income from transfer of |
|No. | | |income to be taxed |(In case of gift; |Received |Virtual Digital Assets |
| | | |(Business/Capital |a. Enter the amount on | |(enter nil in case of |
| | | |Gain) |which tax is paid | |loss) (Col. 6 – Col. 5) |
| | | | |u/s 56(2)(x) if any | | |
| | | | |b. In any other case cost | | |
| | | | |to previous owner) | | |
+=====+===================+================+====================+===========================+===========================+===========================+
|Col 1|Col 2 |Col 3 |Col 4 |Col 5 |Col 6 |Col 7 |
+=====+===================+================+====================+===========================+===========================+===========================+
| | | | | | | |
+-----+-------------------+----------------+--------------------+---------------------------+---------------------------+---------------------------+
Add Rows
A. Total (Sum of all Positive Incomes of Business Income in Col. 7)
(Item No. A3g of Schedule
BP)
B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of Schedule CG)
Schedule OS Income from other sources
OTHER SOURCES
1
Gross Income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
a
Dividends, Gross (ai+aii)
1a
i
Dividend income other than (ii)
ai
ii
Dividend income u/s 2(22)(e)
aii
b
Interest, Gross (bi + bii + biii + biv+bv)
1b
i
From Savings Bank
bi
ii
From Deposits (Bank/ Post Office/ Co-operative) Society/)
bii
iii
From Income-tax Refund
biii
iv
In the nature of Pass through income/Loss
biv
v
Others
bv
c
Rental income from machinery, plants, buildings, etc., Gross
1c
d
Income of the nature referred to in section 56(2)(x) which is chargeable to tax
(di + dii + diii + div + dv)
1d
i
Aggregate value of sum of money received without consideration
di
ii
In case immovable property is received without consideration, stamp duty
value of property
dii
iii
In case immovable property is received for inadequate consideration, stamp
duty value of property in excess of such consideration
diii
iv
In case any other property is received without consideration, fair market
value of property
div
v
In case any other property is received for inadequate consideration, fair
market value of property in excess of such consideration
dv
e
Any other income (please specify nature)
1e
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+
|Sl. |Nature |Amount |
|No. | | |
+=====+====================================================================================================================================================================================================+================+
|1 |Any specified sum received by a unit holder from a business trust during the previous year as referred to in section 56(2)(xii) | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+
Rows can be added as required
2
Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e related to sl. no. 1)
2
ai
Winnings from lotteries, crossword puzzles, races, card games etc.
chargeable u/s 115BB
2a
aii
Income by way of winnings from online games chargeable u/s 115BBJ
2ab
b
Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i
Cash credits u/s 68
bi
ii
Unexplained investments u/s 69
bii
iii
Unexplained money etc. u/s 69A
biii
iv
Undisclosed investments etc. u/s 69B
biv
v
Unexplained expenditure etc. u/s 69C
bv
vi
Amount borrowed or repaid on hundi u/s 69D
bvi
c
Any other income chargeable at special rate (total of ci to cxxii)
2c
i
Dividends received by non-resident (not being company)
or foreign company chargeable u/s 115A(1)(a)(i) other
than proviso to section 115A(1)(a)(A)
ci
ia
Dividend received by non-resident (not being company)
or foreign company from a unit in an International
Financial Services Centre, as referred to in sub-section
(1A) of section 80LA chargeable under proviso to section
115A(1)(a)(A)
cia
ii
Interest received from Government or Indian concern on
foreign currency debts chargeable u/s 115A(1)(a)(ii)
cii
iii
Interest received from Infrastructure Debt Fund
chargeable u/s 115A(1)(a)(iia)
ciii
iv
Interest referred to in section 194LC(1) - chargeable u/s
115A(1)(a)(iiaa) @ 5%
civ
v
Interest referred to in Proviso to section 194LC(1)-
chargeable u/s 115A(1)(a)(iiaa)@4%
cv
vi
Interest referred to in section 194LD - chargeable u/s
115A(1)(a)(iiab)
cvi
vii
Distributed income being interest referred to in section
194LBA - chargeable u/s 115A(1)(a)(iiac)
cvii
viii
Income from units of UTI or other Mutual Funds
specified in section 10(23D), purchased in Foreign
Currency - chargeable u/s 115A(1)(a)(iii)
cviii
ix
Income from royalty or fees for technical services
received from Government or Indian concern -
chargeable u/s 115A(1)(b) (A) & 115A(1)(b)(B)
cix
x
Income by way of interest from bonds purchased in foreign
currency by non-residents - chargeable u/s 115AC
cx
xi
Income by way of dividend on GDRs purchased in foreign
currency by non-residents - chargeable u/s 115AC
cxi
xii
Income (other than dividend)received by an FII in respect
of securities (other than units referred to in section
115AB) - chargeable u/s 115AD(1)(i)
cxii
xiii
Income by way of interest received by an FII on bonds or
Government securities referred to in section 194LD –
chargeable as per proviso to section 115AD(1)(i)
cxiii
xiv
Income received by non-residents sportsmen or sports
associations chargeable u/s 115BBA
cxiv
xv
Anonymous Donations in certain cases chargeable u/s
115BBC
cxv
xvi
Interest referred to in Proviso to section 194LC(1)-chargeable
u/s 115A(1)(a)(iiaa)@4%
cxvi
xvii
Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
cxvii
xviii
Income by way of transfer of carbon credits - chargeable u/s
115BBG
cxviii
xix
Investment Income of a Non-Resident Indian - chargeable u/s
115E
cxix
xx
Income being dividend received by an FII in respect of
securities (other than units referred to in section 115AB) -
chargeable u/s 115AD(1)(i)
cxx
xxi
Income being dividend received by a specified fund in
respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
cxxi
xxii
Income (other than dividend) received by a specified fund
in respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
cxxii
d
Pass through income in the nature of income from other sources claimed as chargeable at special
rates (drop down to be provided)
2d
e
Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per
DTAA (total of column (2) of table below)
2e
+-----+--------------+----------------------+--------------------+----------------+--------------------+----------------+-----------------+----------------+-----------------+----------------+
|Sl. |Amount |Item No.1ai,1b to 1d |Country |Article |Rate as per |Whether |Section |Rate |Applicable rate |
|No. |of income |to No.2a to 2d in |name & |of DTAA |Treaty |TRC |of I.T. |as per I.T. |[lower of (6) or |
| | |which included |Code | |(enter NIL, if not |obtained |Act |Act |(9)] |
| | | | | |chargeable) |(Y/N) | | | | |
+=====+==============+======================+================----+================+====================+================+=================+================+=================+================+
|I | | | | | | | | | | |
+-----+--------------+----------------------+--------------------+----------------+--------------------+----------------+-----------------+----------------+-----------------+----------------+
|II | | | | | | | | | | |
+-----+--------------+----------------------+--------------------+----------------+--------------------+----------------+-----------------+----------------+-----------------+----------------+
3
Deductions under section 57 (other than those relating to income chargeable at special rates under 2a,
2b, 2d, 2e & 2f)
A
Expenses / Deductions other than “C”
3a
B
Depreciation (available only if income offered in 1c )
3b
C
Interest expenditure on dividend u/s 57(i) (available only if
income offered in 1a)-
3c
ci
Eligible Interest expenditure u/s 57(i) – computed value
3ci
d
Total
3d
4
Amounts not deductible u/s 58
4
5
Profits chargeable to tax u/s 59
5
5a
Income claimed for relief from taxation u/s 89A
5a
6
Net Income from other sources 1(after reducing income related to DTAA portion)-3+4+5 (If negative take the
figure to 4i of schedule CYLA)
6
7
Income from other sources (other than from owning and maintaining race horses) (2 + 6) (enter 6 as nil, if
negative)
7
8
Income from the activity of owning race horses
a
Receipts
8a
b
Deductions under section 57 in relation to receipts at 8a
only
8b
c
Amounts not deductible u/s 58
8c
d
Profits chargeable to tax u/s 59
8d
e
Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10 xvii of Schedule CFL)
8e
9
Income under the head “Income from other sources” (7+ 8e) (take 8e as nil, if negative)
9
10
Information about accrual/receipt of income from Other Sources
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|Sl. |Other Source Income |Upto 15/6 |From 16/6 to 15/9 |From 16/9 to |From 16/12 to 15/3 |From 16/3 to 31/3 |
|No. | |(i) |(ii) |15/12 |(iv) |(v) |
| | | | |(iii) | | |
+=====+====================================================================================================================================================================================================+================+================+====================+================----+================----+
|1 |Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|2 |Income by way of winnings from online games u/s 115BBJ | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|3 |Dividend Income referred in Sl. No. 1a(i) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|4 |Dividend Income u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A)@ 20% (Including PTI Income) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|5 |Dividend income under proviso to sec 115A(1)(a)(A) @10% (Including PTI Income) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|6 |Dividend Income u/s 115AC @ 10% (Including PTI Income) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|7 |Dividend Income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including PTI Income) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|8 |Dividend Income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|9 |Dividend income chargeable at DTAA Rates | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|10 |Income from retirement benefit account maintained in a country specified u/s 89A but not claimed for relief from taxation u/s 89A | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
NOTE►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the
income under this head.
Schedule CYLA
Details of Income after Set off of current years losses
CURRENT YEAR LOSS ADJUSTMENT
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|Sl.No|Head/ Source of Income |Income of current|House property |Business Loss |Other sources loss |Current year’s |
| | |year (Fill this |loss of the |(other than |loss (other than |Income |
| | |column only if |current year set|speculation or |loss from owning |remaining after |
| | |income is zero or |off |specified |race horses |set off |
| | |positive) | |business loss) of |and amount | |
| | | | |the current year |chargeable to | |
| | | | |set off |special rate of tax)| |
| | | | | |of the current | |
| | | | | |year set off | |
+=====+====================================================================================================================================================================================================+================+================+====================+================----+================----+
| | |1 |2 |3 |4 |5=1-2-3-4 |
+=====+====================================================================================================================================================================================================+================+================+====================+================----+================----+
|i |Loss to be set off (Fill this row only, if computed figure is negative) | |(3 of Schedule | (2v of item E of |(6 of Schedule-OS) | |
| | | |-HP) |Schedule BP) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|ii |House property (3 of Schedule HP) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|iii |Business (excluding Income from life insurance business u/s 115B, speculation income and income from specified business) | |(A37 of Schedule| | | |
| | | |BP) | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|iv |Income from life insurance business u/s 115B | |(3iv of item E of| | | |
| | | |Sch. BP) | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|v |Speculation income (3ii of item E of Sch. BP) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|vi |Specified Business income u/s 35AD (3iii of item E of Sch. BP) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|vii |Short-term capital gain taxable @ 15% (9ii of item E of Schedule CG) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|viii |Short-term capital gain taxable @ 30% (9iii of item E of Schedule CG) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|ix |Short-term capital gain taxable at applicable rates (9iv of item E of Schedule CG) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|x |Short-term capital gain taxable at special rates in India as per DTAA (9v of item E of Schedule CG) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|xi |Long term capital gain taxable @ 10% (9vi of item E of Schedule CG) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|xii |Long term capital gain taxable @ 20% (9vii of item E of Schedule CG) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|xiii |Long term capital gains taxable at special rates in India as per DTAA (9viii of item E of Schedule CG) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|xiv |Net income from other sources chargeable at normal applicable rates (6 of Schedule OS) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|xv |Profit from the activity of owning and maintaining race horses (8e of Schedule OS) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|xvi |Income from other sources taxable at special rates in India as per DTAA (2e of Schedule OS) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|xvii |Total loss set off | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
|xviii|Loss remaining after set-off (i – xvii) | | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+----------------+----------------+--------------------+--------------------+--------------------+
Schedule BFLA
Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT FORWARD LOSS ADJUSTMENT
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|Sl. |Head/ Source of Income |Income after set off, if any, of current year’s |Brought forward loss set off |Brought forward allowance under section 35(4) set |Current |
|No. | |losses as per 5 of Schedule CYLA) | |off |year’s income |
| | | | | |remaining |
| | | | | |after set off |
+=====+====================================================================================================================================================================================================+===================================================+===================================================+===================================================+====================+
| | |1 |2 |3 |4 |
+=====+====================================================================================================================================================================================================+===================================================+===================================================+===================================================+====================+
|i |House property |(5ii of Schedule CYLA) |(B/f house property loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|ii |Business (excluding Income from life insurance business u/s 115B, speculation income and income from specified business) |(5iii of Schedule CYLA) |(B/f business loss, other than speculation or |(Note: B/F depreciation set off will be restricted | |
| | | |specified business loss) |to business income excluding income u/s 44BB) | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|iii |Income from life insurance business u/s 115B |(5iv of Schedule CYLA) |(B/f business loss, other than speculation or | | |
| | | |specified business loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|iv |Speculation Income |(5v of Schedule CYLA) |(B/f normal business or speculation loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|v |Specified Business Income |(5vi of Schedule CYLA) |(B/f normal business or specified business loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|vi |Short-term capital gain taxable @ 15% |(5vii of Schedule CYLA) |(B/f short-term capital loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|vii |Short-term capital gain taxable @ 30% |(5viii of Schedule CYLA) |(B/f short-term capital loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|viii |Short-term capital gain taxable at applicable rates |(5ix of Schedule CYLA) |(B/f short-term capital loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|ix |Short-term capital gain taxable at special rates in India as per DTAA |(5x of Schedule CYLA) |(B/f short-term capital loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|x |Long-term capital gain taxable @ 10% |(5xi of Schedule CYLA) |(B/f short-term or long-term capital loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|xi |Long term capital gain taxable @ 20% |(5xii of Schedule CYLA) |(B/f short-term or long-term capital loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|xii |Long term capital gains taxable at special rates in India as per DTAA |(5xiii of Schedule CYLA) |(B/f short-term or long-term capital loss) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|xiii |Net income from other sources chargeable at normal applicable rates |(5xiv of Schedule CYLA) | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|xiv |Profit from owning and maintaining race horses |(5xv of Schedule CYLA) |(B/f loss from horse races) | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|xv |Income from other sources income taxable at special rates in India as per DTAA |(5xvi of Schedule CYLA) | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|xvi |Total of brought forward loss set off | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
|xvii |Current year’s income remaining after set off Total of (5i + 5ii + 5iii+ 5iv+ 5v + 5vi + 5vii + 5viii+ 5ix + 5x + 5xi +5xii + 5xiii+ 5xiv+5xv) | | | | |
+-----+----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+---------------------------------------------------+---------------------------------------------------+---------------------------------------------------+--------------------+
Schedule CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
+-----+---------------+---------------+-------------------+---------------------------------------------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|Sl. |Assessment |Date of Filing |House property |Loss from business other than loss from |Loss from |Loss from |Loss |Short-term |Long-term |Loss from | |
|No. |Year |(DD/MM/YYYY) |loss |speculative business and specified business |speculative |specified |from life |capital loss |Capital loss |owning and | |
| | | | | |business |business |insurance | | |maintaining | |
| | | | | | | |business | | |race horses | |
| | | | |Brought |Amount as |Brought | | |u/s 115B | | | | |
| | | | |forward |adjusted on |forward | | | | | | | |
| | | | |business loss |account of |Business loss | | | | | | | |
| | | | | |opting for |available for set | | | | | | | |
| | | | | |taxation under |off during the | | | | | | | |
| | | | | |section 115BAD |year | | | | | | | |
| | | | | |or 115BAC(1A) | | | | | | | | |
+=====+===============+===============+===================+===================================+==============+===========================+===========================+===========================+===========================+===========================+================+================+
|1 |2 |3 |4 |5a |5b |5c=5a-5b |6 |7 |8 |9 |10 |11 |
+=====+===============+===============+===================+===================================+==============+===========================+===========================+===========================+===========================+===========================+================+================+
|i |2010-11 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|ii |2011-12 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|iii |2012-13 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|iv |2013-14 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|v |2014-15 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|vi |2015-16 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|vii |2016-17 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|viii |2017-18 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|ix |2018-19 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|x |2019-20 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xi |2020-21 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xii |2021-22 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xiii |2022-23 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xiv |2023-24 | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xv |Total of | | | | | | | | | | | |
| |earlier year | | | | | | | | | | | |
| |losses b/f | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xvi |Adjustment of | | | | | | | | | | | |
| |above losses in| | |(2i of | |(2ii of |(2iv of |(2v of |(2iii of |(2xiii of | | |
| |Schedule BFLA | | |Schedule | |Schedule |Schedule |Schedule |Schedule |Schedule | | |
| | | | |BFLA) | |BFLA) |BFLA) |BFLA) |BFLA) |BFLA) | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xvii |2024-25 | | | | | | | | | | | |
| |(Current year | | |(2xviii of | |(3xviii of |(B42 of |(C48 of |(A4b of |(2x+3x+4x+5x) |(6x+7x+8x) of |(8e of |
| |losses) | | |Schedule | |Schedule CYLA) |Schedule |Schedule |Schedule |of item E of |item E of |Schedule |
| | | | |CYLA) | | |BP, if –ve) |BP, if –ve) |BP, if –ve) |Schedule CG) |Schedule |OS, if –ve) |
| | | | | | | | | | |CG) | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xviii|Current year | | | | | | | | | | | |
| |loss distributed| | | | | | | | | | | |
| |among the unit | | | | | | | | | | | |
| |holder | | | | | | | | | | | |
| |(Applicable for| | | | | | | | | | | |
| |Investment | | | | | | | | | | | |
| |fund only) | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xix |Current year | | | | | | | | | | | |
| |losses to be | | | | | | | | | | | |
| |carried | | | | | | | | | | | |
| |forward (xvii | | | | | | | | | | | |
| |xviii) | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
|xx |Total loss | | | | | | | | | | | |
| |Carried | | | | | | | | | | | |
| |forward to | | | | | | | | | | | |
| |future years | | | | | | | | | | | |
| |(xv-xvi+xix) | | | | | | | | | | | |
+-----+---------------+---------------+-------------------+-----------------------------------+--------------+---------------------------+---------------------------+---------------------------+---------------------------+---------------------------+----------------+----------------+
Schedule UD
Unabsorbed depreciation and allowance under section 35(4)
+-----+-------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+
|Sl No|Assessment Year |Amount of |Depreciation | |Allowance under section 35(4) | | |
| | |brought | | | | | |
| | |forward | | | | | |
| | |unabsorbed | | | | | |
| | |depreciation | | | | | |
| | | |Amount as |Amount of |Balance |Amount of |Amount of |Balance |
| | | |adjusted on |depreciation |carried |brought forward |allowance set-off |Carried |
| | | |account of opting |set-off against |forward to |unabsorbed |against the current |forward to |
| | | |for taxation under |the current |the next year |allowance |year income |the next year |
| | | |section 115BAD or |year income | | | | |
| | | |115BAC(1A) | | | | | |
+=====+===================+===============================+===============================+===============================+===============================+===============================+===============================+===============================+
| | |3 |3(a) |4 |5 |6 |7 |8 |
+=====+===================+===============================+===============================+===============================+===============================+===============================+===============================+===============================+
|i |Current Assessment | | | | | | | |
| |Year | | | | | | | |
+-----+-------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+
|ii | | | | | | | | |
+-----+-------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+
|iii | | | | | | | | |
+-----+-------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+
|iv | | | | | | | | |
+-----+-------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+
|v |Total |(3xvi of BFLA) | |(4xvi of BFLA) | | | | |
+-----+-------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+-------------------------------+
Schedule ICDS
Effect of Income Computation Disclosure Standards on profit
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No. |ICDS |Increase in |Decrease in |Net effect |
| | | |profit (Rs.) |profit (Rs.) |(Rs.) |
+=====+============================+============================+============================+============================+============================+
|1 | |2 |3 |4 |5 |
+=====+============================+============================+============================+============================+============================+
|I |Accounting Policies | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|II |Valuation of Inventories |(other than the effect of | | | |
| | |change in method of | | | |
| | |valuation u/s 145A, if | | | |
| | |the same is separately | | | |
| | |reported at col. 4d or 4e of| | | |
| | |Part A-OI) | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|III |Construction Contracts | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|IV |Revenue Recognition | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|V |Tangible Fixed Assets | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|VI |Changes in Foreign Exchange | | | | |
| |Rates | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|VII |Government Grants | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|VIII |Securities |(other than the effect of | | | |
| | |change in method of | | | |
| | |valuation u/s 145A, if | | | |
| | |the same is separately | | | |
| | |reported at col. 4d or 4e of| | | |
| | |Part A-OI) | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|IX |Borrowing Costs | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|X |Provisions, Contingent | | | | |
| |Liabilities and Contingent | | | | |
| |Assets | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|XI |Total effect of ICDS |adjustments on profit |(I+II+III+IV+V+VI+VII+VIII+| | |
| | |IX+X) | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule 10AA
Deduction under section 10AA
+-----+-------------------+----------------------------+----------------------------+----------------------------+
|Sl |Undertaking |Assessment year in which |Deduction under |Amount of |
| | |unit begins to |section 10AA |deduction |
+=====+===================+============================+============================+============================+
| | |manufacture/produce/provide | | |
| | |services | | |
+=====+===================+============================+============================+============================+
|a |Undertaking No.1 | |a | |
| | | |(item 17 of Annexure A of | |
| | | |Form 56F for Undertaking 1) | |
+-----+-------------------+----------------------------+----------------------------+----------------------------+
|b |Undertaking No.2 | |b | |
| | | |(item 17 of Annexure A of | |
| | | |Form 56F for Undertaking 2) | |
+-----+-------------------+----------------------------+----------------------------+----------------------------+
|c |Total deduction |under section 10AA (a + b )|c | |
+-----+-------------------+----------------------------+----------------------------+----------------------------+
Schedule 80G
Details of donations entitled for deduction under section 80G
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |A |Donations entitled for 100% |deduction without | | |
| | |qualifying limit | | | |
+=====+============================+============================+============================+============================+============================+
| |Name and address of done |PAN of Donee |Amount of donation |Eligible Amount of | |
| | | | |donation | |
+=====+============================+============================+============================+============================+============================+
| | | |Donation |Donation |Total |
| | | |in cash |in other |Donation |
| | | | |mode | |
+=====+============================+============================+============================+============================+============================+
|i | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Total | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
B
Donations entitled for 50% deduction without
qualifying limit
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Name and address of done |PAN of Donee |Amount of donation |Eligible Amount of | |
| | | | |donation | |
+=====+============================+============================+============================+============================+============================+
| | | |Donation |Donation |Total |
| | | |in cash |in other |Donation |
| | | | |mode | |
+=====+============================+============================+============================+============================+============================+
|i | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Total | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
C
Donations entitled for 100% deduction subject to
qualifying limit
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Name and address of done |PAN of Donee |Amount of donation |Eligible Amount of | |
| | | | |donation | |
+=====+============================+============================+============================+============================+============================+
| | | |Donation |Donation |Total |
| | | |in cash |in other |Donation |
| | | | |mode | |
+=====+============================+============================+============================+============================+============================+
|i | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Total | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
D
Donations entitled for 50% deduction subject to
qualifying limit
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Name and address of donee |PAN of Donee |ARN |Amount of donation |Eligible Amount of |
| | | |(Donation | |donation |
| | | |Reference | | |
| | | |Number) | | |
+=====+============================+============================+============================+============================+============================+
| | | | |Donation |Donation |Total |
| | | | |in cash |in other |Donation |
| | | | |mode | | |
+=====+============================+============================+============================+============================+============================+
|i | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Total | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
E
Total donations (Aiii + Biii + Ciii + Diii)
Schedule 80GGA
Details of donations for scientific research or rural development
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No. |Relevant clause under |Name and |PAN of Donee |Amount of donation |Eligible Amount of |
| | |which deduction is claimed |address of donee | | |donation |
| | |(drop down to be provided) | | | | |
+=====+============================+============================+============================+============================+============================+
| | | | | |Donation |Donation |Total |
| | | | | |in cash |in other |Donation |
| | | | | | |mode | |
+=====+============================+============================+============================+============================+============================+
|i | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Total donation | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule
80GGC
Details of contributions made to political parties
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No. |Date |Amount of contribution |Eligible amount of |Transaction Reference |IFS code of Bank |
| | | | |contribution |number for UPI transfer or | |
| | | | | |Cheque | |
| | | | | |number/IMPS/NEFT/RTGS | |
+=====+============================+============================+============================+============================+============================+============================+
| | | |Contribution |Contribution |Total | | |
| | | |in cash |in other |Contribution | | |
| | | | |mode | | | |
+=====+============================+============================+============================+============================+============================+============================+
|i | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|(add |rows) | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Total |contribution | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule 80DD
Details of deduction in respect of maintenance including medical treatment of a dependent who is a person
with disability
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Nature of disability |Type of |PAN of the |Aadhaar of the |Date of filing of |Ack. No. of |UDID Number (If |
| | |dependent |dependent |dependent |Form 10IA |Form 10IA |available) |
+=====+============================+============================+============================+============================+============================+============================+============================+
| |Dependent person | | | | |filed | |
| |with disability | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Dependent person | | | | | | |
| |with severe | | | | | | |
| |disability | | | | | | |
+=====+============================+============================+============================+============================+============================+============================+============================+
|1. |Spouse | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2. |Son | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3. |Daughter | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4. |Father | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|5. |Mother | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|6. |Brother | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|7. |Sister | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|8. |Member of the HUF | | | | | | |
| |(in case of HUF) | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule 80U
Details of deduction in case of a person with disability
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Nature of disability |Date of filing of Form |Ack. No. of Form 10IA |UDID Number (If | |
| | |10IA |filed |available) | |
+=====+============================+============================+============================+============================+============================+
|1. |Self with disability | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2. |Self with severe disability | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule RA
Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)]
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Name and address of done |PAN of Donee |Amount of donation |Eligible Amount of | |
| | | | |donation | |
+=====+============================+============================+============================+============================+============================+
| | | |Donation |Donation |Total |
| | | |in cash |in other |Donation |
| | | | |mode | |
+=====+============================+============================+============================+============================+============================+
|i | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Total | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule 80-IA
Deductions under section 80-IA
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a |Deduction in respect of |profits of an undertaking |a1 |Undertaking no. |(item 30 of Form 10CCB of |
| | |referred to in section | |1 |the undertaking) |
| | |80-IA(4)(i) [Infrastructure | | | |
| | |facility] | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | |a2 |Undertaking no. |(item 30 of Form 10CCB of |
| | | | |2 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Deduction in respect of |profits of an undertaking |b1 |Undertaking no. |(item 30 of Form 10CCB of |
| | |referred to in section | |1 |the undertaking) |
| | |80-IA(4)(iv) [Power] | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | |b2 |Undertaking no. |(item 30 of Form 10CCB of |
| | | | |2 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Total deductions |under section 80-IA (a1 + |c | | |
| | |a2 + b1 + b2) | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule 80-IB
Deductions under section 80-IB
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a |Deduction in the case of |undertaking which begins |a1 |Undertaking no. |(30 of Form 10CCB of |
| | |commercial production or | |1 |the undertaking) |
| | |refining of mineral oil | | | |
| | |[Section 80-IB(9)] | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | |a2 |Undertaking no. |(30 of Form 10CCB of |
| | | | |2 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Deduction in the case of an |undertaking developing and |b1 |Undertaking no. |(30 of Form 10CCB of |
| | |building housing projects | |1 |the undertaking) |
| | |[Section 80-IB(10)] | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | |b2 |Undertaking no. |(30 of Form 10CCB of |
| | | | |2 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Deduction in the case of an |undertaking engaged in |c1 |Undertaking no. |(30 of Form 10CCB of |
| | |processing, preservation and| |1 |the undertaking) |
| | |packaging of fruits, | | | |
| | |vegetables, meat, meat | | | |
| | |products, poultry, marine or| | | |
| | |dairy products [Section | | | |
| | |80-IB(11A)] | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | |c2 |Undertaking no. |(30 of Form 10CCB of |
| | | | |2 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Deduction in the case of an |undertaking engaged in |d1 |Undertaking no. |(30 of Form 10CCB of |
| | |integrated business of | |1 |the undertaking) |
| | |handling, storage and | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | |d2 |Undertaking no. |(30 of Form 10CCB of |
| | | | |2 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|e |Deduction in the case of an |undertaking engaged in |e1 |Undertaking no. |(30 of Form 10CCB of |
| | |integrated business of | |1 |the undertaking) |
| | |handling, storage and | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule 80IAC
Deduction in respect of eligible start-up [to be filled only if answer to A19(g) is ‘Yes’]
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No. |Date of |Nature of |Certificate number as |First AY in which |Amount of deduction |
| | |incorporation |business |obtained from Inter |deduction was claimed |claimed for current |
| | |of Startup | |Ministerial Board of | |AY |
| | | | |Certification | | |
+=====+============================+============================+================------------+----------------------------+----------------------------+----------------------------+
|1 | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|5 | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|6 | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule 80LA
Deduction in respect of offshore banking unit or IFSC
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No. |Type of |Type of |Authority |Date of |Registration |First AY during |Amount of |
| | |entity |income of the |granting |registration |number |which deduction is |deduction |
| | | |unit |registration | | |claimed |claimed for |
| | | | | | | | |current AY |
+=====+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|(add |row option to be provided) | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Total | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule 80-IC or 80-IE
Deductions under section 80-IC or 80-IE
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a |Deduction in respect of |undertaking located in Sikkim|a1 |Undertaking no. |(30 of Form 10CCB of |
| | | | |1 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | |a2 |Undertaking no. |(30 of Form 10CCB of |
| | | | |2 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Deduction in respect of |undertaking located in |b1 |Undertaking no. |(30 of Form 10CCB of |
| | |Himachal Pradesh | |1 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | |b2 |Undertaking no. |(30 of Form 10CCB of |
| | | | |2 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Deduction in respect of |undertaking located in |c1 |Undertaking no. |(30 of Form 10CCB of |
| | |Uttaranchal | |1 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | |c1 |Undertaking no. |(30 of Form 10CCB of |
| | | | |2 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Deduction in respect of |undertaking located in | | | |
| | |North-East | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
|da |Assam |da1 |Undertaking no. |(30 of Form 10CCB of | |
| | | |1 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | |da2 |Undertaking no. |(30 of Form 10CCB of | |
| | | |2 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|db |Arunachal |db1 |Undertaking no. |(30 of Form 10CCB of | |
| | |Pradesh | |1 |the undertaking) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | |db2 |Undertaking no. |(30 of Form 10CCB of | |
| | | |2 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|dc |Manipur |dc1 |Undertaking no. |(30 of Form 10CCB of | |
| | | |1 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | |dc2 |Undertaking no. |(30 of Form 10CCB of | |
| | | |2 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|dd |Mizoram |dd1 |Undertaking no. |(30 of Form 10CCB of | |
| | | |1 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | |dd2 |Undertaking no. |(30 of Form 10CCB of | |
| | | |2 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|de |Meghalaya |de1 |Undertaking no. |(30 of Form 10CCB of | |
| | | |1 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | |de2 |Undertaking no. |(30 of Form 10CCB of | |
| | | |2 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|df |Nagaland |df1 |Undertaking no. |(30 of Form 10CCB of | |
| | | |1 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | |df2 |Undertaking no. |(30 of Form 10CCB of | |
| | | |2 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|dg |Tripura |dg1 |Undertaking no. |(30 of Form 10CCB of | |
| | | |1 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | |dg2 |Undertaking no. |(30 of Form 10CCB of | |
| | | |2 |the undertaking) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|dh |Total deduction for |undertakings located in |North-east (total of da1 to |dh | |
| | |dg2) | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|e |Total deduction under |section 80-IC or 80-IE (a + |E | | |
| | |d + c + dh) | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule 80P
Deductions under section 80P
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | |Nature of |Income |Amount | |
| | |Business | |eligible | |
| | |Code | |for | |
| | | | |deduction | |
+=====+============================+============================+============================+============================+============================+
|1 |Sec.80P(2)(a)(i) Banking/ |Credit Facilities to its |members | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 |Sec.80P(2)(a)(ii) Cottage |Industry | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |Sec.80P(2)(a)(iii) Marketing|of Agricultural produce |grown by its members | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Sec.80P(2)(a)(iv) Purchase |of Agricultural Implements, |seeds, live-stocks or other |articles intended for |agriculture for the purpose|of supplying to its |members. |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|5 |Sec.80P(2)(a)(v) Processing,|without the aid of power, of|the agricultural Produce of |its members. | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|6 |Sec.80P(2)(a)(vi) Collective|disposal of Labour of its |members | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|7 |Sec.80P(2)(a)(vii) Fishing |or allied activities for the|purpose of supplying to its |members. | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|8 |Sec.80P(2)(b)Primary |cooperative society engaged |in supplying Milk, oilseeds,|fruits or vegetables raised |or grown by its members to |Federal cooperative society|engaged in supplying Milk,|oilseeds, fruits or |vegetables/Government or |local authority/Government |Company / corporation |established by or under a |Central, State or |Provincial Act |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|9 |Sec.80P(2)(c)(i)Consumer |Cooperative Society Other |than specified in 80P(2a) or|80P(2b) | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|10 |Sec.80P(2)(c)(ii)Other |Cooperative Society engaged |in activities Other than |specified in 80P(2a) or |80P(2b) | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|11 |Sec.80P(2)(d)Interest/ |Dividend from Investment in |other co -operative society | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|12 |Sec.80P(2)(e)Income from |Letting of godowns/ |warehouses for storage, |processing / facilitating |the marketing of commodities| | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|13 |Sec.80P(2)(f)Others | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|14 |Total | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule VI-A
Deductions under Chapter VI-A
TOTAL DEDUCTIONS
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 |Part B- Deduction in |respect of certain payments | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
|a |80G | |b |80GGA | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |80GGC | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Total Deduction under Part B|(a + b + c) |1 | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 |Part C- Deduction in |respect of certain incomes | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
|d |80-IA |(c of Schedule 80-IA) |e |80-IAB | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|f |80-IAC |(6 of Schedule 80-IAC) |g |80-IB |(f of Schedule 80-IB) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|h |80-IBA | |i |80-IC/ 80-IE |(e of Schedule 80-IC/ |
| | | | | |80-IE) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|j |80JJA | |k |80JJAA |(Sl.no. 5I(eiv) +5II |
| | | | | |of Annexure to Form 10DA) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|l |80LA(1) |(8 of Schedule 80-LA) |m |80LA(1A) |(8 of Schedule 80-LA) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|n |80P | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Total Deduction under Part C|(total of d to n ) |2 | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |Total deductions |under Chapter VI-A (1 + 2) |3 | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule AMT
Computation of Alternate Minimum Tax payable under section 115JC
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 |Total Income as per |item 13 of PART-B-TI |1 | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 |Adjustment as per |section 115JC(2) | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
|a |Deduction Claimed |under any section included |in Chapter VI A under the |heading “C.—Deductions in |respect of certain incomes” |2a |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Deduction Claimed u/s 10AA |2b | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Deduction claimed |u/s 35AD as reduced by the |amount of depreciation on |assets on which such |deduction is claimed |2c |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Total Adjustment |(2a+ 2b+ 2c) |2d | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |Adjusted Total Income |under section 115JC(1) |(1+2d) |3 | |
+=====+================------------+================------------+================------------+================------------+================------------+
|a |Adjusted Total Income |u/s 115JC from units located|in IFSC, if any |3a | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Adjusted Total Income |u/s 115JC from other |Units (3-3a) |3b | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Tax payable under |section 115JC [(9% of |(3a)+ 18.5% or 15% of (3b) |as applicable ])] (In the |case of AOP, BOI, AJP this |is applicable if 3 is |greater than Rs. 20 lakh) |4 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule AMTC
Computation of tax credit under section 115JD
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 |Tax under section |115JC in assessment |year 2024-25 (1d of |Part-B-TTI) |1 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 |Tax under other |provisions of the Act in |assessment year 2024-25 |(2g of Part-B-TTI) |2 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |Amount of tax against |which credit is available |[enter (2 – 1) if 2 is |greater than 1, otherwise |enter 0] |3 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Utilisation of AMT credit |Available (Sum of AMT |credit utilized during the |current year is subject to |maximum of amount mentioned|in 3 above and cannot |exceed the sum of AMT |Credit Brought Forward) | |
+=====+================------------+================------------+================------------+================------------+================------------+
|Sl. |No. |Assessment Year |AMT Credit | |AMT Credit |Balance AMT Credit |
| | | | | |Utilised during |Carried Forward |
| | | | | |the Current |(D)= (B3) –(C) |
| | | | | |Assessment Year | |
| | | | | |(C) | |
+=====+================------------+================------------+============================+================------------+----------------------------+----------------------------+
| | | |Gross |Set-off in |Balance | | |
| | | |(B1) |earlier |brought | | |
| | | | |assessment |forward to | | |
| | | | |years |the current | | |
| | | |(B2) |assessment | | |
| | | | |year | | |
| | | |(B3) = (B1) – (B2) | | | |
+=====+================------------+================------------+============================+================------------+----------------------------+----------------------------+
|i |2013-14 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |2014-15 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |2015-16 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |2016-17 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|v |2017-18 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|vi |2018-19 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|vii |2019-20 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|viii |2020-21 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ix |2021-22 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|x |2022-23 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|xi |2023-24 | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|xii |Current AY |(enter 1 | | | | |
| | |-2, if 1>2 else | | | | |
| | |enter 0) | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|xiii |Total | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|5 |Amount of tax credit |under section 115JD |utilized during the |year [total of item no 4 |(C)] |5 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|6 |Amount of AMT liability |available for credit in |subsequent assessment |years [total of 4 (D)] |6 | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule SI
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No. |Section/Description |þ |Special rate |Income(i) |Tax |
| | | | |(%) | |thereon |
| | | | | | |(ii) |
+=====+============================+============================+============================+============================+============================+============================+
|1 | |111- Accumulated |balance of recognized |provident for prior years |(2ciii of Schedule | |
| | | | | |OS) |(2civ of |
| | | | | | |Schedule OS) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 | |111A or Section |115AD(1)(b)(ii)- |Proviso (STCG on shares |units on which where STT |paid) | |15 |(part of 5vi of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 | |115AD (STCG for |FIIs on securities |where STT not paid) | |30 |(part of 5vii of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 | |112 proviso (LTCG |on listed securities/ |units without indexation) | |10 |(part of 5x of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|5 | |112(1)(c)(iii) (LTCG |for non-resident on |unlisted securities) | |10 |(part of 5xof |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|6 | |115AC (LTCG for |non-resident on bonds/GDR) | |10 |(part of 5x of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|7a | |115AC (Income by |way of interest received |by non-resident on bonds |purchased in foreign |currency) | |10 |(part of 2d of |
| | | | | |Schedule OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|7b | |115AC (Income by |way of Dividend received |by non-resident from GDR |purchased in foreign |currency) | |10 |(part of 2d of |
| | | | | |Schedule OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|8 | |115ACA (LTCG |for an employee of |specified company on GDR) | |10 |(part of 5x of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|9 | |115AD (LTCG for |FIIs on securities) | |10 |(part of 5x of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|10 | |115E (LTCG for |non-resident Indian on |specified asset) | |10 |(part of 5x of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|11 | |112 (LTCG on |others) | |20 |(5xi of Schedule |
| | | | | |BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|12 | |112A or section |115AD(1)(b)(iii)- |proviso (LTCG on sale of |shares or units on which |STT is paid) | |10 |(5(x) of Schedule |
| | | | | |BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|13 | |STCG Chargeable |at special rates in |India as per DTAA | |(part of 5ix of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|14 | |LTCG Chargeable |at special rates in |India as per DTAA | |(part of 5xii of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|15a | |115BB (Winnings |from lotteries, puzzles, |races, games etc.) | |30 |(2ai of Schedule |
| | | | | |OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|15b | |115BBJ (Winning |from online games) | |30 |(2aii of Schedule |
| | | | | |OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|16 | |115BBE (Income |under section 68, 69, |69A, 69B, 69C or 69D) | |60 |(2b of Schedule OS) |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|17 | |115BBH (Tax |on income from |virtual digital asset) | | | |
+=====+================------------+================------------+================------------+================------------+----------------------------+----------------------------+
|A | |Income under head |business or profession | |30 |(A3g of |
| | | | | |Schedule BP) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|B | |Income under head |Capital Gain | |30 |(C2 of |
| | | | | |Schedule CG) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|18 | |115BBF (Tax |on income from |patent) | | | |
+=====+================------------+================------------+================------------+================------------+----------------------------+----------------------------+
|A | |Income under head |business or profession | |10 |(3e of |
| | | | | |Schedule BP) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|B | |Income under head |other sources | |10 |(2d of |
| | | | | |Schedule OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|19 | |115BBG (Tax |on income from |transfer of carbon credits) | | | |
+=====+================------------+================------------+================------------+================------------+----------------------------+----------------------------+
|A | |Income under head |business or profession | |10 |(3f of |
| | | | | |Schedule BP) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|B | |Income under head |other sources | |10 |(2d of |
| | | | | |Schedule OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|20 | |115A(1)(b) (A) & |115A(1)(b)(B) (Income |of a non-resident from |Royalty) | |10 |(part of 2cviii of |
| | | | | |Schedule OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|21 | |Income from other |sources chargeable |at special rates in |India as per DTAA | |(part of 2e of |
| | | | | |Schedule OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|22 | |Pass Through Income |in the nature of |Short Term Capital |Gain chargeable @ 15% u | |15 |(part of 5vi of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|23 | |Pass Through Income |in the nature of |Short Term Capital |Gain chargeable @ 30% | |30 |(part of 5vii of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|24 | |Pass Through Income |in the nature of |Long Term Capital |Gain chargeable @ 10% u/s. |112A | |10 |(part of 5x of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|25 | |Pass Through Income |in the nature of |Long Term Capital |Gain chargeable @ 10% |u/s other than section |112A |10 |(part of 5ix of |
| | | | | |Schedule BFLA | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|26 | |Pass Through Income |in the nature of |Long Term Capital |Gain chargeable @ 20% | |20 |(part of 5xi of |
| | | | | |Schedule BFLA) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|27 | |Pass through income |in the nature of |income from other |sources chargeable |at special rates |(Drop down to be provided) | |(2d of |
| | | | | |Schedule OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|28 | |Any other income |chargeable at special |rates (Drop down to |be provided in e-filing |utility) | |(2d of |
| | | | | |Schedule OS) | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Total | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule IF
Information regarding partnership firms in which you are partner
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Number of firms |in which you are partner | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|Sl. |No. |Name of the |Firm PAN of the firm |Whether the |firm is liable for |audit? (Yes/No) |Whether |section 92E |is applicable |to firm? | |Percentage |Share in the |profit |Amount of |share in the |profit |Capital balance |on 31st |March in the |firm |
| | | | | | |(Yes/ No) | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|I | |ii | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Total | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 |Interest income |1 | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
|i |Gross Agricultural receipts |(other than income to be |excluded under |rule 7A, 7B or 8 of |I.T. Rules) |i |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |Expenditure incurred |on agriculture |ii | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Unabsorbed agricultural |loss of previous eight |assessment years |iii | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Agricultural income |portion relating to |Rule 7, 7A, 7B(1), |7B(1A) and 8 |iv |
| | |(from Sl. No. 38 of |Sch. BP) | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|v |Net Agricultural income |for the year (i – ii – iii |+ iv) (enter nil if loss) |2 | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|vi |In case the net agricultural|income for the year exceeds |Rs.5 lakh, please furnish |the following details |(Fill up details separately |for each agricultural land)| |
+=====+================------------+================------------+================------------+================------------+================------------+
|a |Name of district |along with pin code in |which agricultural land is |located | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Measurement of agricultural |land in Acre | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Whether the agricultural |land is owned or held on |lease (drop down to be |provided) | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Whether the agricultural |land is irrigated or |rain-fed (drop down to be |provided) | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |Other exempt income |(please specify) (3a+3b) |3 | | |
+=====+================------------+================------------+================------------+================------------+================------------+
|a |Income u/s 10(23FB) |or 10(23FBA) or 10 |(23FC) or 10(23FCA) or |10(23FE) or 10(23FF) or |10(4D) (Please provide |details of Acknowledgement |Number and Date of Form |Filed if 10(23FF) and |10(4D) is claimed) ) | |3a |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Add row option and drop |down to be provided in |utility for each section |separately | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Any other Income |(Specify nature) – Add |row option with free |text to enter the nature |of income to be provided |in utility |3b |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Income claimed as |not chargeable to tax |as per DTAA | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
|Sl. |No. |Amount of |income Nature of |income |Country |name & Code |Article of |DTAA |Head of |Income |Whether |TRC |obtained |(Y/N) | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|I | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|II | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|III |Total Income from |DTAA not chargeable |to tax |4 | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|5 |Pass through income |claimed as not chargeable |to tax (Schedule PTI) |5 | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|6 |Total (1+2+3+4+5) |6 | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115UA, 115UB
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |Investment |entity covered |by section |115UA/115UB |Name of |business trust/ |investment fund |PAN of the |business |trust/ |investment fund |Sl. |Head of income |Current |year |income |Share of |current |year loss |distributed |by |Investment |fund |Net |Income/Loss |9=7-8 |TDS on |such |amount, |if any |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2 |3 |4 |5 |6 |7 |8 |9 |10 | |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1. |(dropdown to |be provided) | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|I |House property | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |Capital Gains | | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a |Short term | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a1 |Section 111A | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a2 |Others | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Long term | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b1 |Section 112A | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b2 |Sections other |than 112A | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Other Sources | | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a |Dividend | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Others | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Income claimed to |be exempt | | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a |u/s 10(23FBB) | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |u/s ……………. | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |u/s ……………. | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2. |i |House property | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |Capital Gains | | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a |Short term | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a1 |Section 111A | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Long term | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b1 |Section 112A | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b2 |Sections other |than 112A | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Other Sources | | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a |Dividend | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Others | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Income claimed to |be exempt | | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|a |u/s 10(23FBB) | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |u/s ……………. | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |u/s ……………. | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule-TPSA
Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 |Amount of primary |adjustments on which |option u/s 92CE(2A) |is exercised & such |excess money has not |been repatriated within |the prescribed time |(please indicate the |total of adjustments |made in respect of all |the AYs) |2 |
+=====+================------------+================------------+================------------+================------------+================------------+
| | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 | | | | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
|a |Additional Income tax |payable @ 18% on above | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Surcharge @ 12% on “a” | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Health & Education cess |on (a+b) | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Total Additional tax |payable (a+b+c) | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |Taxes paid | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Net tax payable (2d-3) | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|5 | | | | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
| |Date(s) of |deposit of tax |on secondary |adjustments as |per section |92CE(2A) | | | | |
+=====+================------------+================------------+============================+============================+============================+
| | |Date 1 |Date 2 |Date 3 |Date 4 |Date 5 |Date 6 | | | |
| | |(DD/MM/YYYY) |(DD/MM/YYYY) |(DD/MM/YYYY) |(DD/MM/YYYY) |(DD/MM/YYYY) |(DD/MM/YYYY) | | | |
+=====+================------------+================------------+============================+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|6 |Name of Bank |and Branch | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|7 |BSR Code | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|8 |Serial number |of challan | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|9 |Amount deposited | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |Country |Code |(dropdown |to be |provided |in the |e filing |utility) |Taxpayer |Identification |Number |Sl. |Head of income |Income from |outside India |(included in |PART B-TI) |Tax paid |outside |India |Tax payable |on such |income under |normal |provisions in |India |Tax relief |available |in India |(e)= (c) or (d) |whichever |is lower |Relevant |article |of DTAA |if relief |claimed |u/s 90 or |90A |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 | | | | | | | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|i |Salary | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |House Property | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Business or |Profession | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Capital Gains | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|v |Other sources | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Total | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 |i |Salary | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |House Property | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Business or |Profession | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Capital Gains | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|v |Other sources | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Total | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 |Details of Tax |relief claimed | | | |
+=====+================------------+================------------+============================+============================+============================+
| |Country Code |Taxpayer |Identification |Number |Total taxes paid |outside |India |(total of (c) of |Schedule FSI |in respect of |each country) |Total tax relief |available |in India |(total of (e) of |Schedule FSI |in respect of |each country) |Section |under |which relief |claimed |(specify 90, |90A or 91) |
+=====+================------------+================------------+============================+============================+============================+
| | |(a) |(b) |(c) |(d) |(e) | |
+=====+================------------+================------------+============================+================------------+----------------------------+----------------------------+----------------------------+
| |Total | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 |Total Tax relief |available in |respect of |country where |DTAA is applicable |(section 90/90A) |(Part of |total of 1(d)) |2 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |Total Tax relief |available in |respect of |country where |DTAA is not |applicable |(section 91) |(Part of |total of 1(d)) |3 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Whether any tax paid |outside India, |on which |tax relief |was allowed |in India, |has been |refunded/credited |by the |foreign tax |authority during |the year? If |yes, provide |the details |below |4 |Yes/No |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+
|a |Amount of tax |refunded |b |Assessment year |in which |tax relief |allowed |in India | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule FA
Details of Foreign Assets and Income from any source outside India
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|A1 |Details of Foreign |Depository Accounts |held (including |any beneficial |interest) at any time |during the |calendar year |ending |on 31stDecember, 2023) | |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|Sl. |No |Country |name |Country |code |Name of |financial |institution |Address of |financial |institution |ZIP |code |Account |number |Status |Account |opening |date |Peak |balance |during |the |period |Closing |balance |Gross |interest |paid/credit |ed to the |account |during |the |period |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2 |3 |4 |5 |6 |7 |8 |9 |10 |11 |12 |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+
|i | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
A2
Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2023
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No |Country |name |Country |code |Name of |financial |institution |Address of |financial |institution |ZIP |code |Account |number |Status |Account |opening |date |Peak |balance |during |the |period |Closing |balance |Gross |amount |paid/credited |to the |account |during |the |period |(drop down to be |provided specifying |nature of amount |viz. interest/dividend/proceeds|from sale or |redemption of |financial assets/ |other income) |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2 |3 |4 |5 |6 |7 |8 |9 |10 |11 |12 |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+
|i | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
A3
Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during
the calendar year ending on 31st December, 2023
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No |Country |name |Country |code |Name of |entity |Address of |entity |ZIP |code |Nature of |entity |Date of |acquiring |the |interest |Initial |value of |the |investment |Peak |value of |investment |during |the |period |Closing |value |Total |gross |amount |paid/credited |with |respect to |the |holding |during |the |period |Total |gross |proceeds |from sale |or |redemption |of |investment |during |the |period |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2 |3 |4 |5 |6 |7 |8 |9 |10 |11 |12 |13 |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+
|i | | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
A4
Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time
during the calendar year ending as on 31st December, 2023
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No |Country |name |Country |code |Name of |financial |institution in |which insurance |contract held |Address of |financial |institution |ZIP |code |Date of |contract |The cash value |or surrender |value of |the contract |Total gross |amount |paid/credited |with respect |to the |contract |during |the |period |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2 |3 |4 |5 |6 |7 |8 |9 | | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|i | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
B
Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year
ending as on 31st December, 2023
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No |Country |Name |and |code |ZIP |Code |Nature of |entity |Name and |Address of |the |Entity |Nature of |Interest Direct/ |Beneficial |owner/ |Beneficiary |Date since |held |Total |Investment |(at cost) |(in |rupees) |Income |accrued |from |such Interest |Nature of |Income |Income taxable |and offered |in this return |Amount |Schedule |where |offered |Item |number of |schedule |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2a |2b |3 |4 |5 |6 |7 |8 |9 |10 |11 |12 |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+
|i | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
C
Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2023
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No |Country |Name |and |code |ZIP |Code |Address of |the |Property |Ownership |Direct/ |Beneficial |owner/ |Beneficiary |Date of |acquisition |Total |Investment |(at cost) |(in rupees) |Income |derived |from the |property |Nature of |Income |Income taxable |and offered |in this return |Amount |Schedule |where |offered |Item |number of |schedule |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2a |2b |3 |4 |5 |6 |7 |8 |9 |10 |11 | |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+
|i | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
D
Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2023
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No |Country |Name |and |code |ZIP |Code |Nature of |Asset |Ownership |Direct/ |Beneficial |owner/ |Beneficiary |Date of |acquisition |Total |Investment |(at cost) |(in |rupees) |Income |derived |from the |asset |Nature of |Income |Income taxable |and offered |in this return |Amount |Schedule |where |offered |Item |number of |schedule |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2a |2b |3 |4 |5 |6 |7 |8 |9 |10 |11 | |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+
|i | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
E
Details of account(s) in which you have signing authority held (including any beneficial interest) at any time calendar year
ending on 31st December, 2023 and which has not been included in A to D above.
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No |Name of |the |Institution |in which |the |account is |held |Address of |the |Institution |Country |Name |and |Code |ZIP |Code |Name of |the |account |holder |Account |Number |Peak |Balance/ |Investment |during |the |year (in |rupees) |Whether |income |accrued |is taxable |in your |hands? |If (7) is |yes, |Income |accrued |in the |account |If (7) is |yes, |Income offered |in this return |Amount |Schedule |where |offered |Item |number |of schedule |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2 |3a |3b |4 |5 |6 |7 |8 |9 |10 |11 | |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|i | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
F
Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No |Country |Name |and |code |ZIP |Code |Name and |address of |the |trust |Name and |address of |trustees |Name and |address of |Settlor |Name and |address of |Beneficiaries |Date since |position |held |Whether |income |derived |is taxable |in your |hands? |If (8) is |yes, |Income |derived |from the |trust |If (8) is |yes, |Income offered |in this return |Amount |Schedule |where |offered |Item |number of |schedule |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2a |2b |3 |4 |5 |6 |7 |8 |9 |10 |11 |12 |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|i | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
G
Details of any other income derived from any source outside India which is not included in,-(i) items A to F above and, (ii)
income under the head business or profession
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No |Country |Name |and |code |ZIP |Code |Name and |address of |the |person from |whom derived |Income |derived |Nature of |income |Whether |taxable in |your |hands? |If (6) is |yes, |Income offered |in this return |Amount |Schedule |where |offered |Item |number of |schedule |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2a |2b |3 |4 |5 |6 |7 |8 |9 | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|i | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
NOTE ►
Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in India on a
business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not mandatory to
be reported in this schedule if no income is derived from that asset during the current previous year.
Schedule 5A
Information regarding apportionment of income between spouses governed by Portuguese Civil Code
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Name of the spouse | | | | | |
+=====+================------------+================------------+================------------+================------------+============================+
| |PAN/Aadhaar No. |of the spouse | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Whether books of |account of spouse |is audited u/s 44AB? or |Whether your spouse is |a partner of a firm |whose accounts |are required |to be audited |u/s 44AB under |this Act? |Yes/No | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |Whether books of |account of spouse |is audited u/s 92E? or |Whether your spouse is |a partner of a firm |whose accounts |are required |to be audited |u/s 92E under |this Act? |Yes/No | |
+=====+================------------+================------------+================------------+============================+============================+
| |Heads of Income |Receipts received |under the head |Amount apportioned |in the hands |of the spouse |Amount of TDS |deducted |on income |at (ii) |TDS apportioned |in the |hands of spouse | |
+=====+================------------+============================+============================+============================+============================+
|i | |(i) |(ii) |(iii) |(iv) |(v) |
+=====+================------------+============================+============================+============================+============================+
|1 |House Property | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 |Business or profession | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |Capital gains | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Other sources | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|5 |Total | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule AL
Assets and Liabilities at the end of the year (other than those included in Part A- BS) (applicable in a case where total
income exceeds Rs.50 lakh)
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|A |Details of immovable assets | | | | |
+=====+================------------+================------------+============================+============================+============================+
|Sl. |No. |Description |Address |Pin code |Amount (cost) in Rs. |
+=====+================------------+================------------+============================+============================+============================+
|1 |2 |3 |4 |5 | |
+=====+================------------+================------------+============================+============================+============================+
|i | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
B
Details of movable assets
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No. |Description |Amount (cost) in Rs. | |
+=====+================------------+================------------+================------------+============================+
|1 |2 |3 | | |
+=====+================------------+================------------+============================+============================+
|i |Jewellery, bullion etc. | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |Archaeological collections, |drawings, painting, |sculpture or any work |of art | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Vehicles, yachts, |boats and aircrafts | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Financial assets |Amount (cost) in Rs. | | |
+=====+================------------+================------------+============================+============================+
|a |Bank (including all |deposits) | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Shares and securities | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Insurance policies | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Loans and advances |given | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|e |Cash in hand | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
C
Interest held in the assets of a firm or association of persons (AOP) as a partner or member thereof
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No. |Name and address |of the firm(s)/ AOP(s) |PAN of the firm/ AOP |Assessee’s investment |in the |firm/ AOP on cost |basis | |
+=====+================------------+================------------+============================+============================+============================+
|1 |2 |3 |4 | | |
+=====+================------------+================------------+============================+============================+============================+
|i | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
D
Liabilities in relation to Assets at (A + B + C)
NOTE ►
Please refer to instructions for filling out this schedule.
Schedule GSTINFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
+-----+----------------------------+----------------------------+----------------------------+
|Sl. |No. |GSTIN No(s). |Annual value of |outward |supplies as per |the GST |return(s) filed |
+=====+================------------+================------------+================------------+
|1 |2 |3 | | | |
+=====+================------------+================------------+================------------+
NOTE ►
Please furnish the information above for each GSTIN No. separately
Schedule : Tax
deferred on
ESOP
Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from
employer, being an eligible start-up referred to in section 80-IAC
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |PAN of the employer |being an eligible startup | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
| |DPIIT registration number |of the employer | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|Sl. |No. |Assessment |Year |Amount of |Tax |deferred |brought |forward |Has any of the |following |events |occurred |during |the previous |year relevant |to current |assessment |year |Balance |amount of |tax deferred |to be |carried |forward |to the |next |Assessment |years |Col (3- 7) |
+=====+================------------+================------------+================------------+================------------+================------------+
| | | | |Such specified |security or |sweat equity |shares were |sold | |Ceased to |be the |employee |of the |employer |who |allotted |or |transferred |such |specified |security or |sweat equity |share? | |Forty-eight |months |have |expired |from the |end of |the relevant |assessment |year in |which |specified |security or |sweat equity |shares |referred to |in the |said |*clause |were allotted. |If yes, |specify date |Amount of |tax payable |in the |current |Assessment |Year |(to be |populated |from col. |3 or 4 |as the case |maybe) | |
+=====+================------------+================------------+============================+================------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 |2 |3 |4 |5 |6 |7 |8 | |
+=====+================------------+================------------+============================+================------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 |2021-22 | |Sl. No. 8 |of Schedule |ESOP for |last year | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 |2022-23 | |Sl. No. 8 |of Schedule |ESOP for |last year | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |2023-24 | |Sl. No. 8 |of Schedule |ESOP for |last year | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |2024-25 | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
PART-B
Part B – TI
Computation of total income
+-----+----------------------------+----------------------------+----------------------------+
|1 |Salaries (6 of Schedule S) |1 | |
+-----+----------------------------+----------------------------+----------------------------+
|2 |Income from house |property ( 3 of Schedule HP)|(enter nil if loss) |2 |
+-----+----------------------------+----------------------------+----------------------------+
|3 |Profits and gains |from business or profession | | |
+=====+================------------+================------------+================------------+
|i |Profit and gains |from business |other than |speculative business |and specified |business (A37 of |Schedule BP) |(enter nil if loss) |3i |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |Profit and gains |from speculative |business (3(ii) of |Table E of |Schedule BP) |(enter nil if loss |and take the |figure to schedule CFL) |3ii |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Profit and gains |from specified |business ( 3(iii) of |Table E of |Schedule BP) |(enter nil if loss |and take the |figure to schedule CFL) |3iii |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Income chargeable |to tax at |special rates (3e, |3f & 3g of |Schedule BP) |3iv | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|v |Total (3i + 3ii + 3iii |+ 3iv) (enter nil |if 3v is a loss) |3v | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Capital gains | | | |
+=====+================------------+================------------+================------------+
|a |Short term | | | |
+=====+================------------+================------------+================------------+
|i |Short-term chargeable |@ 15% (9ii of |item E of |schedule CG) |ai |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |Short-term chargeable |@ 30% (9iii of |item E of |schedule CG) |aii |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Short-term chargeable |at applicable |rate (9iv of |item E of |schedule CG) |aiii |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Short-term chargeable |at special rates |in India as |per DTAA (9v |of item E of |Schedule CG) |aiv |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|v |Total Short-term |(ai + aii + aiii |+ aiv) (enter nil |if loss) |4av |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Long-term | | | |
+=====+================------------+================------------+================------------+
|i |Long-term chargeable |@ 10% (9vi of |item E of |schedule CG) |bi |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |Long-term chargeable |@ 20% (9vii of |item E of |schedule CG) |bii |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |Long-term chargeable |at special rates |in India as |per DTAA (9viii |of item E of |schedule CG) |biii |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Total Long-term |(bi + bii + biii) |(enter nil if loss) |4biv | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Sum of Short-term/ |Long-term capital |gains (4av+4biv) |(enter nil if loss) |4c |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Capital gain chargeable |@ 30% u/s |115BBH (C2 of |schedule CG) |4d |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|e |Total capital gains |(4c + 4d) |4e | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|5 |Income from other |sources | | | |
+=====+================------------+================------------+================------------+================------------+
|a |Net income from |other sources |chargeable to |tax at normal |applicable rates |(6 of Schedule OS) |(enter nil if loss) |5a |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Income chargeable |to tax at |special rates (2 |of Schedule OS) |5b | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Income from the |activity of |owning and |maintaining race |horses ( 8e of |Schedule OS) |(enter nil if loss) |5c |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Total (5a + 5b + 5c) |(enter nil if loss) |5d | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|6 |Total of head |wise income |(1+2+3v+4e+5d) |6 | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|7 |Losses of current |year to be |set off against |6 (total of |2xvii, 3xvii |and 4xvii of |Schedule CYLA) |7 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|8 |Balance after set |off current |year losses |(6 – 7) (total of |serial number |(ii) to (xv) |column 5 of |Schedule CYLA+5b+3iv) |8 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|9 |Brought forward |losses to be |set off against |8 (total of |2xvi, 3xvi |and 4xvi of |Schedule BFLA) |9 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|10 |Gross Total income |(8-9) (also |total of serial |no (i) to (xiv) |of column 5 |of Schedule |BFLA+ 5b+ 3iv) |10 | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|11 |Income chargeable |to tax at |special rate |under section |111A, 112, |112A etc. |included in |10 |11 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|12 |Deductions under |Chapter VI-A | | | | |
+=====+================------------+================------------+================------------+================------------+----------------------------+
|a |Part-B, CA and |D of Chapter |VI-A [(1 + 3) |of Schedule |VI-A and |limited upto |(total of |i, ii, iii, |iv, v, viii, |xiii, xiv) of |column 5 of |BFLA] |12a |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Part-C of Chapter |VI-A [(2 of |Schedule VI-A] |12b | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Total (12a + 12b) |[limited upto (10-11)] |12c | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|13 |Deduction u/s 10AA |(c of Sch. 10AA) |13 | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|14 |Total income (10 |- 12c - 13) |14 | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|15 |Income which is |included in |14 and chargeable |to tax at |special rates |(total of (i) of |schedule SI) |15 | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|16 |Net agricultural |income/ any |other income |for rate |purpose (2v |of Schedule EI) |16 | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|17 |Aggregate income |(14-15+16)[applicable |if (14-15) |exceeds |maximum amount |not chargeable |to tax] |17 | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|18 |Losses of current |year to be |carried forward |(total of row xvi of |Schedule CFL) |18 | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|19 |Deemed income under |section 115JC (3 of |Schedule AMT) |19 | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
Part B – TTI
Computation of tax liability on total income
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 | | | | | | |
+=====+================------------+================------------+================------------+============================+============================+
|a |Tax payable on |deemed total |income under |section 115JC |(4 of Schedule AMT) |1a |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Surcharge on (a) |(if applicable) |1b | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Health and Education |Cess @ 4% on |(1a+1b) above |1c | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Total Tax Payable |on deemed |total income |(1a+1b+1c) |1d | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|2 |Tax payable on |total income | | | | |
+=====+================------------+================------------+================------------+================------------+================------------+
|a |Tax at normal |rates on |17 of Part B-TI |2a | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Tax at special |rates (total |/of col. (ii) of |Schedule-SI) |2b | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Rebate on agricultural |income [applicable |if (14-15) |of Part B-TI |exceeds |maximum amount |not chargeable |to tax] |2c |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Tax Payable on |Total Income |(2a + 2b – 2c) |2d | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|e |Rebate under section |87A |2e | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|f |Tax payable after |rebate (2d – 2e) |2f | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|g |Surcharge | | | | |
+=====+================------------+================------------+================------------+================------------+----------------------------+
| | |Surcharge |computed |before |marginal |relief |Surcharge |after |marginal |relief | |
+=====+================------------+================------------+============================+================------------+----------------------------+
|i |@ 25% of 17(ii) |of Schedule SI |2gi | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
| | | | |2g(ii) |ia | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |@10% or 15%, |as applicable |(Refer |Instructions) |2gii |iia | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |On [(2f) – 17(ii) |of Schedule SI- |tax on |income referred |in 2G(ii)above )]] |2giii | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|iv |Total (ia+iia) |2giv | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|H |Health and Education |Cess @ 4% on |(2F + 2Giii) |2H | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|I |Gross tax liability |(2F+ 2Giv + 2H) |2I | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|3 |Gross tax payable |(higher of 1d |and 2I) |3 | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|3a |Tax on income |without including |income on |perquisites referred |in section 17(2)(vi) |received from |employer, being |an eligible |start-up |referred to |in section |80-IAC (3-3b) |3a |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|3b |Tax deferred - |relatable to |income on |perquisites referred |in section 17(2)(vi) |received from |employer, being |an eligible |start-up |referred to |in section |80-IAC |3b |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|3c |Tax deferred from |earlier years |but payable |during |current AY |( total of |col 7 |of schedule |Tax deferred |on ESOP) |3c |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|4 |Credit under section |115JD of |tax paid |in earlier |years (applicable |if 2I is |more than |1d) (5 of |Schedule AMTC) |4 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|5 |Tax payable after |credit under |section 115JD |(3a +3c - 4) |5 | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|6 |Tax relief | | | | | |
+=====+================------------+================------------+================------------+================------------+----------------------------+
|a |Section 89 |(Please ensure |to submit |Form 10E |to claim |this relief) |6a | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Section 90/ 90A |( 2 of Schedule TR) |6b | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Section 91 |( 3 of Schedule TR) |6c | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Total (6a + 6b+ 6c) |6d | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|7 |Net tax liability |(5 – 6d) (enter |zero if |negative) |7 | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|8 |Interest and fee |payable | | | | |
+=====+================------------+================------------+================------------+================------------+----------------------------+
|a |Interest for default |in furnishing |the return |(section 234A) |8a | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|b |Interest for default |in payment |of advance |tax (section 234B) |8b | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|c |Interest for deferment |of advance |tax (section 234C) |8c | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|d |Fee for default |in furnishing |return of |income (section 234F) |8d | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|e |Total Interest |and Fee |Payable |(8a+8b+8c+8d) |8e | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|9 |Aggregate liability |(7 + 8e) |9 | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
TAXES PAID AND
BANK DETAILS
10
Taxes Paid
+-----+----------------------------+----------------------------+----------------------------+
|a |Advance Tax |(from column 5 of |17A) |10a |
+-----+----------------------------+----------------------------+----------------------------+
|b |TDS (total of |column 5 of |18B and |column 9 of |17C) |10b |
+-----+----------------------------+----------------------------+----------------------------+
|c |TCS (total of |column 7 of |17D) |10c | |
+-----+----------------------------+----------------------------+----------------------------+
|d |Self-Assessment |Tax (from |column 5 of |17A) |10d |
+-----+----------------------------+----------------------------+----------------------------+
|e |Total Taxes |Paid (10a+10b+10c+10d) |10e | | |
+-----+----------------------------+----------------------------+----------------------------+
|11 |Amount payable |(Enter if 9 |is greater |than 10e, |else enter |0) |11 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|12 |Refund (If 10e |is greater |than 9) |(Refund, if |any, will |be directly |credited |into the |bank account) |12 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|13 |Net tax payable |on 115TD |income |including interest |u/s 115TE |(Sr.no. 12 |of Schedule |115TD) |13 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|14 |Tax payable u/s |115TD after |adjustment |of refund |at Sl. No. |12 (13-12) |14 | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
|15 |Net refund after |adjustment |as per Sl. |No. 14 |(12-13) |(refund, if |any, will |be directly |credited |into the |bank account) |15 |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+
BANK ACCOUNT
16
Do you have a bank account in India (Non- Residents claiming refund with no bank account in
India may select No)
Select Yes or No
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |a) Details of all |Bank Accounts |held in |India at |any time |during |the previous |year (excluding |dormant |accounts) | |
+=====+================------------+================------------+================------------+============================+================------------+
|Sl. |No |IFS Code of |the Bank |in |case of |Bank |Accounts |held in |India () |Name of |the Bank |Account |Number |Type of |account |(Dropdown |to be |provided |by e-filing |utility) | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+
|I | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|II | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Note:
1) All bank accounts held at any time are to be reported, except dormant A/c.
2) In case of multiple accounts the refund will be credited to one of the validated accounts after processing the return.
Rows can be added as required
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| |b) Non- residents, |who are |claiming |income-tax |refund |and not |having |bank account |in India |may, at |their option, |furnish |the details |of one |foreign bank |account: | |
+=====+================------------+================------------+============================+============================+================------------+
|Sl. |No. |SWIFT Code |Name of |the Bank |Country |of Location |IBAN | |
+=====+================------------+================------------+============================+============================+================------------+
|1 | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Rows can be added as required
17
Do you at any time during the previous year,-
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|i |hold, as beneficial |owner, |beneficiary |or otherwise, |any asset |(including |financial |interest in |any |entity) |located |outside |India; or | |Yes | No |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii |have signing |authority |in any |account |located |outside |India; or | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii |have income |from any |source |outside |India? | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ]
+-----+----------------------------+----------------------------+----------------------------+
|18 |TAX PAYMENTS | | |
+=====+================------------+================------------+================------------+
|A |Details of payments |of Advance |Tax and |Self-Assessment |Tax | |
+=====+================------------+================------------+================------------+
|Sl |No |BSR Code |Date of Deposit |(DD/MM/YYYY) |Serial |Number |of Challan |Amount (Rs) |
+=====+================------------+================------------+============================+================------------+----------------------------+
|1 |2 |3 |4 |5 | |
+=====+================------------+================------------+============================+================------------+----------------------------+
|i | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|ii | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|iii | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
NOTE►
Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|B |Details of Tax |Deducted at |Source from |Salary [As |per Form |16 issued |by Employer(s)] | |
+=====+================------------+================------------+================------------+================------------+================------------+
|Sl |No |Tax Deduction |Account |Number |(TAN) of |the Employer |Name of |the Employer |Income |chargeable |under Salaries |Total tax |deducted | |
+=====+================------------+================------------+============================+============================+============================+
|1 |2 |3 |4 |5 | | |
+=====+================------------+================------------+================------------+================------------+----------------------------+
|I | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|II | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
NOTE ►
Please enter total of column 5 in 10b of Part B-TTI
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|C |Details of Tax |Deducted at |Source (TDS) |on Income |[As per |Form 16 |A issued |or Form |16B/16C/16D/16E |furnished |by Deductor(s)] | |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|Sl. |No |TDS |credit |relating |to self |/other |person |[other |person |as per |rule |37BA(2)] |PAN/Aadhaar |No. of Other |Person |(if TDS |credit |related |to other |person) |TAN of |the |Deductor/ |PAN/ |Aadhaar |No. of |Tenant/ |Buyer |Unclaimed |TDS |brought |forward |(b/f) |TDS of |the current |Financial |Year (TDS |Deducted |during |the FY |2023-24) |TDS credit |being claimed |this Year |(only if corresponding |income is |being offered |for tax |this year, |not applicable |if TDS is |deducted |u/s 194N) |Corresponding |Receipt/ |withdrawals |offered |TDS |credit |being |carried |forward |
+=====+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+================------------+
|1 |2 |3 |4 |5 |6 |7 |8 |9 |10 |11 |12 |13 |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|i | | | | |Fin. |Year |in |which |deducted |TDS |b/f |Deducted |in own |hands |Deducted |in the |hands of |or any |other |person |as per |rule |37BA(2) |(if applicable) |Claimed |in own |hands |Claimed |in the |hands of |or any |other |person |as per |rule |37BA(2) |(if applicable) |Gross |Amount |Head of |Income |Income |TDS |Income |TDS |PAN/ |Aadhaar |No. |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|I | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|II | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
+-----+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
NOTE ►
Please enter total of column 9 in10b of Part B- TTI
+-----+----------------------------+----------------------------+----------------------------+
|D |Details of Tax |Collected at |Source (TCS) |[As per |Form 27D |issued by |the Collector(s)] | |
+=====+================------------+================------------+================------------+============================+
|Sl. |No |TCS |credit |relating |to self |/other |person |[other |person |as per |rule |37I(1)] |Tax |Deduction |and Tax |Collection |Account |Number |of the |Collector |PAN of |other |Person |(if TCS |credit |related |to other |person) |Unclaimed |TCS |brought |forward |(b/f) |TCS of |the current |fin. |Year |(Tax |collected |during |FY 2023-24) |TCS credit |being claimed |this Year |TCS |credit |being |carried |forward |
+=====+================------------+================------------+================------------+============================+================------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|1 |2i |2ii |3 |4 |5 |6i |6ii |7i |7ii |8 | |
+=====+================------------+================------------+================------------+================------------+================------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
|i | | | | |Fin. |Year |in |which |collected |Amount |b/f |Collected |in own |hands |Collected |in the |hands of |spouse as |per section |5A or |any |other |person |as per |rule |37I(1) |(if applicable) |Claimed |in own |hands |Claimed |in the |hands of |spouse as |per section |5A or |any
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