Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-02032024-252568
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 141]
NEW DELHI, FRIDAY, MARCH 1, 2024/PHALGUNA 11, 1945
1454 GI/2024
(1)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st March, 2024
G.S.R 153(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
the Income-tax Rules, 1962, namely:-
1. Short title and commencement.— (1) These rules may be called the Income-tax (Third Amendment)
Rules, 2024.
(2) They shall come into force on the 1st day of April, 2024.
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-7, the following Form shall be substituted,
namely:-
"FORM
ITR-7
INDIAN INCOME TAX RETURN
[For persons including companies required to furnish return
under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only]
(Please see rule 12 of the Income-tax Rules, 1962)
(Please refer instructions for guidance)
Part A-GEN
+---------------------------------------------------------+-----------------+
| (A1) Name (as mentioned in deed of creation/ | (A2) PAN |
| establishing/ incorporation/ formation) | |
+---------------------------------------------------------+-----------------+
| | Assessment Year |
| | 2024-25 |
+---------------------------------------------------------+-----------------+
PERSONAL INFORMATION
+---------------------------------------+---------------------------------------+
| (A4) Flat/Door/Block No | (A5) Name of |
| | Premises/Building/Village |
+---------------------------------------+---------------------------------------+
| (A6) Road/Street/Post Office | (A7) Area/Locality |
+---------------------------------------+---------------------------------------+
| (A8) Town/City/District | (A9) State (A10) Pin code/Zip |
| | code |
+---------------------------------------+---------------------------------------+
| (A13) Office Phone Number with STD | (A14) Mobile No. 2 |
| code/Mobile No. 1 | |
+---------------------------------------+---------------------------------------+
| (A16) Email Address 2 | (A15) Email Address 1 |
+---------------------------------------+---------------------------------------+
(A17) (i) Return furnished under section ☐ 139(4A) ☐ 139(4B) ☐ 139(4C) ☐ 139(4D)
(ii) Please specify the section under which the exemption is claimed (dropdown to be provided)
(A18) Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details:
Details of the projects/institutions run by you
+-----+-----------------------------------+--------------------+-----------------+
| Sl. | Name of the | Nature of activity | Classification |
| | project/institution | (see instruction) | (see instructions)|
| | (see instruction) | | |
+-----+-----------------------------------+--------------------+-----------------+
| 1 | | | |
| 2 | | | |
| 3 | | | |
| 4 | | | |
+-----+-----------------------------------+--------------------+-----------------+
(A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if required to be
registered)
(Where regular registration/approval has been granted, details of provisional registration/ approval are not required)
+-----+-----------------------------------+----------------------+--------------------+-----------------------------+
| Sl. | Section under which | Date of | Approval/ | Approving/ | Date from which |
| | registered/provisionally | registration/provisional | Notification/ | registering | registration/provisional |
| | registered or | registration or | Unique | Authority | registration/ approval |
| | approved/notified | approval | Registration | | is effective |
| | | | No. (URN) | | |
+-----+-----------------------------------+----------------------+--------------------+-----------------------------+
| 1 | (Dropdowns to be provided) | | | | |
| 2 | | | | | |
+-----+-----------------------------------+----------------------+--------------------+-----------------------------+
(A20) Details of registration/provisional registration or approval under any law other than Income-tax Act (including the
registration under Foreign Contribution (Regulation) Act, 2010, registration on DARPAN portal of Niti Aayog and registration
with SEBI)
+-----+-------------------+---------------------+--------------------+--------------------+-----------------------------+
| Sl. | Law | Specify details | Date of | Approval/ | Approving/ | Date from |
| | under/Portal on | in case 'Any | registration or | Notification/ | registering | which the |
| | which | other Law' | approval | Registration | Authority | registration is |
| | registered | | | No. | | effective |
+-----+-------------------+---------------------+--------------------+--------------------+-----------------------------+
| 1 | (Dropdowns to be | | | | | |
| | provided) | | | | | |
| 2 | | | | | | |
+-----+-------------------+---------------------+--------------------+--------------------+-----------------------------+
FILING STATUS
(A21)
(ai) Return filed u/s (Tick) [Please see instruction]
☐ 139(1)-On or before due date, ☐ 139(4)-After due date, ☐ 139(5)-Revised Return,
☐ 92CD-Modified return, ☐ 119(2)(b)- after condonation of delay.
(aii) Or filed in response to notice u/s ☐ 139(9), ☐ 142(1), ☐ 148, ☐ 153C
(b) If revised/ defective/Modified, then enter
Receipt No. and ______/______/______
Date of filing original return (DD/MM/YYYY)
(c) 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) ______/______/______
(d) Residential status? (Tick) ☐ Resident ☐ Non-resident
(e) Whether any income included in total income for which claim under section 90/90A/91 has been made? ☐ Yes ☐ No
[applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR]
(f) Whether this return is being filed by a representative assessee? (Tick) ☑ Yes ☐ 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
(g) Whether you are Partner in a firm? (Tick) ☑ Yes ☐ No
If yes, please furnish following information
Name of Firm PAN
(h) Legal Entity Identifier (LEI) details (mandatory if refund is 50 crores or more):
LEI Number Valid upto date (DD/MM/YYYY)
OTHER DETAILS
(A22) Whether you have held unlisted equity shares at any time during the previous year? (Tick) ☑ Yes ☐ No
If yes, please furnish following information in respect of equity shares
+------------+-------------+-----+------+---------+-----+------------+------------+------+-----+------------------+------------+-------------+
| Name of | Type of | PA | No. | Cost of | No. | Date of | Face | Issue | Purchase | No. | Sale | No. | Cost of |
| comp any | comp any | N | of | acquisi | of | subscrip | value| pric | price per| of | considera | of | acquisi |
| | | | sha | tion | sha | tion / | per | e | share (in| shar | tion | shar | tion |
| | | | res | | res | purchase | shar | (in | case of | es | | es | |
| | | | | | | | e | case | purchase | | | | |
| | | | | | | | | of | from | | | | |
| | | | | | | | | fres | existing | | | | |
| | | | | | | | | h | sharehol | | | | |
| | | | | | | | | issu | der) | | | | |
| | | | | | | | | e) | | | | | |
+------------+-------------+-----+------+---------+-----+------------+------------+------+-----+------------------+------------+-------------+
| 1a | 1b | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 |
+------------+-------------+-----+------+---------+-----+------------+------------+------+-----+------------------+------------+-------------+
| | | | | | | | | | | | | | |
| | | | | | | | | | | | | | |
+------------+-------------+-----+------+---------+-----+------------+------------+------+-----+------------------+------------+-------------+
(A23) i Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement of any other object
of general public utility then-
a i Whether there is any activity in the nature of trade, commerce or business
referred to in proviso to section 2(15)? ☐ Yes ☐ No
ii If yes, then percentage of receipt from such activity vis-à-vis total receipts %
b i Whether there is any activity of rendering any service in relation to any trade,
commerce or business for any consideration as referred to in proviso to section
2(15)? ☐ Yes ☐ No
ii If yes, then percentage of receipt from such activity vis-à-vis total receipts %
ii If 'a' or 'b' is YES, the aggregate annual receipts from such activities in respect of that institution
+-----+-----------------------------------+-----------------------------------+
| Sl. | Name of the project/Institution | Amount of aggregate annual |
| | | receipts from such activities |
+-----+-----------------------------------+-----------------------------------+
| a | | |
| b | | |
+-----+-----------------------------------+-----------------------------------+
(A24) i Is there any change in the objects/activities during the Year on the basis of which
approval/registration/provisional registration was granted? ☐ Yes ☐ No
ii If yes, please furnish following information:-
A date of such change (DD/MM/YYYY) ______/______/______
B Whether an application for fresh registration/provisional registration has been
made in the prescribed form and manner within the stipulated period of thirty
days as per Clause (ab) of sub-section (1) of section 12A / Sub-clause (v) of
Clause (ac) of sub-section (1) of section 12A ☐ Yes ☐ No
C Whether fresh registration/provisional registration has been granted under
section 12AB ☐ Yes ☐ No
D date of such fresh registration/provisional registration (DD/MM/YYYY) ______/______/______
(A25) Is this your first return ☐ Yes ☐ No
(A26) Whether provisions of twenty second proviso to Section 10(23C) or Section 13(10) are applicable? ☐ Yes ☐ No
If "Yes", please furnish below information, whether:
(a) Provisions of proviso to clause (15) of section 2 are applicable ☐ Yes ☐ No
(b) Conditions specified in clause (a) of tenth proviso to 10 (23C) / sub-clause (i) of clause (b) of sub-section (1) of section
12A have been violated ☐ Yes ☐ No
(A27) (i) Are you liable for audit under the Income-tax Act? (Tick) ☑ Yes ☐ No, If yes, furnish following information-
(ii) Section under which you are liable for audit (specify section). Please mention date of audit report. (DD/MM/YY)
_________________________________________________________________________________________________________________
a Name of the auditor signing the tax audit report
b Membership No. of the auditor
c Name of the auditor (proprietorship/ firm)
d Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/firm
e Date of audit report
f Date of furnishing of the audit report ______/______/______ (DD/MM/YYYY)
g Acknowledgement number of the audit report
h Unique Document Identification Number (UDIN)
(A28) (i) If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit
report?
+-------------------+------------+-------------------+------------+
| Act and section | (DD/MM/YY) | Act and section | (DD/MM/YY) |
+-------------------+------------+-------------------+------------+
| | | | |
+-------------------+------------+-------------------+------------+
MEMBER'S INFORMATION
(A i. Particulars of persons who were members in the AOP on 31st day of March, 2024 (to be filled by venture capital fund/
29) investment fund)
+-------+-------------------+----------------------------+----------+----------------------------+--------+
| Sl. No| Name and | Percentage of | PAN | Aadhaar | Status |
| | Address | share (if | | Number/ | |
| | | determinate) | | Enrolment Id (if | |
| | | | | eligible for | |
| | | | | Aadhaar) | |
+-------+-------------------+----------------------------+----------+----------------------------+--------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-------+-------------------+----------------------------+----------+----------------------------+--------+
| | | | | | |
+-------+-------------------+----------------------------+----------+----------------------------+--------+
ii Particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or Institution [to be mandatorily
filled in by all persons filing ITR-7]
A Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing
Council/Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) at any time during the
previous year
+-----+------+----------+-------------+------------+--------------------+---------+----------+---------+
| Sl. | Name | Relation | Percentage | Whether | Type of | Address | Mobile | E-mail |
| | | | Of | Resident | Identification | | number | address |
| | | | shareholding| of | (Select from | | | |
| | | | in case of | India? | drop down) | | | |
| | | | shareholder | | | | | |
+-----+------+----------+-------------+------------+--------------------+---------+----------+---------+
| | | | | | | | | |
+-----+------+----------+-------------+------------+--------------------+---------+----------+---------+
B In case if any of persons (as mentioned in row A above) is not an individual then provide the following details of the
natural persons who are beneficial owners (5% or more) of such person at any time during the previous year
+-----+------+------------+--------------------+--------------------+---------+-------------------+
| Sl. | Name | Whether | Type of | Identification | Address | Percentage of |
| | | Resident of| Identification | Number | | beneficial |
| | | India? | (Select from | | | ownership |
| | | | drop down) | | | |
+-----+------+------------+--------------------+--------------------+---------+-------------------+
| | | | | | | |
+-----+------+------------+--------------------+--------------------+---------+-------------------+
C Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in terms of section
13(3)(b) during the previous year
+-----+-------------------+----------+----------------------------+
| Sl. | Name and address | PAN | Aadhaar Number/ Enrolment Id|
| | | | (if available) |
+-----+-------------------+----------+----------------------------+
| | | | |
+-----+-------------------+----------+----------------------------+
D Name(s) of relative(s) of author(s), founder(s), trustee(s), manager(s), and substantial contributor(s) and where any
such author, founder, trustee, manager or substantial contributor is a Hindu undivided family, also the names of
the members of the family and their relatives at any time during the previous year
+-----+-------------------+----------+----------------------------+
| Sl. | Name and address | PAN | Aadhaar Number/ Enrolment Id|
+-----+-------------------+----------+----------------------------+
| | | | |
+-----+-------------------+----------+----------------------------+
Schedule I Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso to section
10(23C)/10(21)/10(21) read with section 35(1).
+------------+----------+-----------+--------------+--------------+-------------+------------+-------------+----------------+
| Year of | Amount | Purpose of| Amount applied| Balance | Amount | Balance | Amount | Amount deemed |
| accumulati | accumulat| accumulati| for | | taxed in any| available | applied for | to be income |
| on (F. Yr.)| ed in the| on | charitable/ | | earlier | for | charitable | within meaning |
| | year of | | religious/Scie| | assessment | application| or religious| of sub-section |
| | accumulat| | ntific | | year(s) | | /Scientific | (3) of |
| | ion | | research/ | | | | research | section 11 (if |
| | | | social | | | | purposes | applicable) |
| | | | science or | | | | during the | |
| | | | statistical | | | | previous | |
| | | | research | | | | year out of | |
| | | | purposes upto| | | | previous | |
| | | | the beginning| | | | years' | |
| | | | of the | | | | accumulati | |
| | | | previous year| | | | on | |
+------------+----------+-----------+--------------+--------------+-------------+------------+-------------+----------------+
| (1) | (2) | (3) | (4) | (5) = (2-4) | (6) | (7) = (5-6)| (8) | |
+------------+----------+-----------+--------------+--------------+-------------+------------+-------------+----------------+
| 2018-19 | | | | | | | | |
| 2019-20 | | | | | | | | |
| 2020-21 | | | | | | | | |
| 2021-22 | | | | | | | | |
| 2022-23 | | | | | | | | |
| 2023-24 | | | | | | | | |
| Total | | | | | | | | |
+------------+----------+-----------+--------------+--------------+-------------+------------+-------------+----------------+
+------------+--------------+--------------+--------------+--------------+-------------+--------------+--------------+-------------------+
| Year of | Amount | Amount credi | Balance | Amount | Amount | Amount which | Amount deemed |
| accumulati | applied for | ted or paid | amount | invested | deposited in| is not | to be income |
| on (F.Yr.) | purposes | to any trust | available for| or | the modes | utilized | within meaning of |
| | other than | or | application | deposited in | other than | during the | sub-section (3) of|
| | the purpose | institution | | the modes | specified | period of | section 11 (if |
| | for which | registered | | specified in | in section | accumulati | applicable) |
| | such | u/s 12AB or | | section 11(5)| 11(5) (if | on (if | |
| | accumulati | approved | | out of 11 | applicable) | applicable) | |
| | on was made | under | | (if | | | |
| | (if | sub-clauses | | applicable) | | | |
| | applicable) | (iv)/(v)/(vi)| | | | | |
| | | /(via) of | | | | | |
| | | clause (23C) | | | | | |
| | | of section 10| | | | | |
| | | (if | | | | | |
| | | applicable) | | | | | |
+------------+--------------+--------------+--------------+--------------+-------------+--------------+-------------------+
| (1) | (9) | (10) | (11) = | (12) | (13) | (14) | (15) = |
| | | | (7-8-9-10) | | | | (9+10+13+14) |
+------------+--------------+--------------+--------------+--------------+-------------+--------------+-------------------+
| 2018-19 | | | | | | | |
| 2019-20 | | | | | | | |
| 2020-21 | | | | | | | |
| 2021-22 | | | | | | | |
| 2022-23 | | | | | | | |
| 2023-24 | | | | | | | |
| Total | | | | | | | |
+------------+--------------+--------------+--------------+--------------+-------------+--------------+-------------------+
Schedule IA Details of accumulated income taxed in earlier assessment years as per section 11(3)
+------------+-------------------------------------------------------------+-----------------------+
| Year of | Assessment year in which the amount referred at Col 6 of | Total |
| accumulati | Schedule I was taxed (Figures in Rs.) | |
| on (F.Yr.) | | |
+------------+----------+----------+----------+----------+----------------+
| | 2020-21 | 2021-22 | 2022-23 | 2023-24 | (E) |
| | (A) | (B) | (C) | (D) | (A+B+C+D) |
+------------+----------+----------+----------+----------+----------------+
| 2018-19 | | | | | |
| 2019-20 | | | | | |
| 2020-21 | | | | | |
| 2021-22 | | | | | |
| Total | | | | | |
+------------+----------+----------+----------+----------+----------------+
Schedule D Details of deemed application of income under clause (2) of Explanation 1 to sub-section (1) of section 11.
+------------+----------+------------+----------+----------+------------+------------+-------------------+-------------------+
| Year in | Amount | Reason of | Out of the| Amount | Out of the | Amount of | Amount which | Balance |
| which | deemed | deeming | deemed | taxed in | deemed | deemed | could Amount of | amount of |
| income is | to be | application| applicati | any | application| application| not | deemed |
| deemed to | applied | | on | earlier | claimed, | claimed, | be | Income being |
| be applied | during | (ग) income | claimed, | assessme | amount | pertaining | applied | exemption |
| (F.Yr.) | the | has not | amount | nt year(s)| required to| to current | and | claimed in |
| | previous | been | required | | be applied | AY | deemed to| earlier years |
| | year of | received | to be | | during the | | be income| on account of |
| | deeming | that year | applied | | financial | | u/s | deemed |
| | | (घ) any | | | year | | 11(1B) | application |
| | | other | | | pertaining | | during | and required |
| | | reason | | | to current | | the | to be applied |
| | | | | | Assessment | | previous | in FY 2024-25 |
| | | | | | year | | year | onwards |
+------------+----------+------------+----------+----------+------------+------------+----------+-------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) = (6-7)| (8) | (9) = (4-6) |
+------------+----------+------------+----------+----------+------------+------------+----------+-------------------+
| Dropdowns | Dropdowns| | | | | | | |
| to be | to be | | | | | | | |
| provided | provided | | | | | | | |
| 2023-24 | Dropdowns| | | | | | | |
| | to be | | | | | | | |
| | provided | | | | | | | |
| Total | | | | | | | | |
+------------+----------+------------+----------+----------+------------+------------+----------+-------------------+
Schedule DA Details of accumulated income taxed in earlier assessment years as per section 11(1B)
+------------+-------------------------------------------------------------+-----------------------+
| Assessment | Assessment year in which the amount referred at Col 5 of | Total |
| Year | Schedule D was taxed (Figures in Rs.) | |
+------------+----------+----------+----------+----------+----------------+
| Year of | Prior to | 2020-21 | 2021-22 | 2022-23 | 2023-24 | (F) |
| accumulati | AY 2020-21| | | | | (A+B+C+D+E) |
| on (F.Yr.) | (A) | (B) | (C) | (D) | (E) | |
+------------+----------+----------+----------+----------+----------------+
| Prior to FY| | | | | | |
| 2018-19 | | | | | | |
| 2018-19 | | | | | | |
| 2019-20 | | | | | | |
| 2020-21 | | | | | | |
| 2021-22 | | | | | | |
| Total | | | | | | |
+------------+----------+----------+----------+----------+----------------+
DETAILS OF INVESTMENT OF FUNDS
Schedule J Statement showing the funds and investments as on the last day of the previous year [to be filled by assesses
claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) )]
A Details of corpus
+-----+------------+-----------+----------+-----------+-----------+------------+------------+------------+----------------+
| Sl. | Corpus | Opening | Received/Tr| Applied | Amount | Financial | Closing | Invested | Invested |
| | Donation | Balance | eated | during | invested | year in | Balance | in modes | in modes |
| | | as on | as corpus | the year | or | which (4) | as on | specified | other than |
| | | 01.04.2023 | during | | deposited | was | 31.03.2024 | in Sec | specified in |
| | | (corpus | the year | | back | applied | | 11(5) as | Sec 11(5) as |
| | | not | | | into | earlier | | on | on 31.03.2024 |
| | | applied | | | corpus | | | 31.03.2024 | |
| | | till | | | (which | | | | |
| | | 31.03.2023)| | | was | | | | |
| | | | | | earlier | | | | |
| | | | | | applied | | | | |
| | | | | | and not | | | | |
| | | | | | claimed | | | | |
| | | | | | as | | | | |
| | | | | | applicati | | | | |
| | | | | | on) where | | | | |
| | | | | | applicati | | | | |
| | | | | | on from | | | | |
| | | | | | corpus is | | | | |
| | | | | | made on | | | | |
| | | | | | or after | | | | |
| | | | | | 01.04.2021| | | | |
+-----+------------+-----------+----------+-----------+-----------+------------+------------+------------+----------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) = | (8) | (9) | (10) = (7-8-9) |
| | | | | | | (1+2+5-3) | | | |
+-----+------------+-----------+----------+-----------+-----------+------------+------------+------------+----------------+
| i. | Representing| | | | | | | | |
| | donations | | | | | | | | |
| | received | | | | | | | | |
| | for the | | | | | | | | |
| | renovation | | | | | | | | |
| | or repair | | | | | | | | |
| | of places | | | | | | | | |
| | notified | | | | | | | | |
| | u/s | | | | | | | | |
| | 80G(2)(b) | | | | | | | | |
| | on or | | | | | | | | |
| | after | | | | | | | | |
| | 01.04.2020 | | | | | | | | |
+-----+------------+-----------+----------+-----------+-----------+------------+------------+------------+----------------+
| ii. | Other | | | | | | | | |
| | than (i) | | | | | | | | |
| | above | | | | | | | | |
| | received | | | | | | | | |
| | on or | | | | | | | | |
| | after | | | | | | | | |
| | 01.04.2021 | | | | | | | | |
+-----+------------+-----------+----------+-----------+-----------+------------+------------+------------+----------------+
| iii.| Other | | | | | | | | |
| | than (i) | | | | | | | | |
| | and (ii) | | | | | | | | |
| | above | | | | | | | | |
+-----+------------+-----------+----------+-----------+-----------+------------+------------+------------+----------------+
| Total| | | | | | | | | |
+-----+------------+-----------+----------+-----------+-----------+------------+------------+------------+----------------+
A Details of loan and borrowings
+-------------+-----------------+-----------------+-----------------+-----------------+-----------------+-----------------+
| 2 | Opening | Loan & | Applied for | Amount of | Financial year | Total |
| | Balance | Borrowings | the objects of | repayment of | in which (4) | Repayment of |
| | As on | taken for | the trust or | loan or | was applied | loan or |
| | 01.04.2023 | applications | institution | borrowing | earlier | borrowing |
| | | towards | during the | during the | | during the |
| | | objectives | year | year (which | | year |
| | | during the | | was earlier | | |
| | | year | | applied and | | |
| | | | | not claimed as | | |
| | | | | application) | | |
| | | | | where | | |
| | | | | application | | |
| | | | | from any loan | | |
| | | | | or borrowing | | |
| | | | | is made on or | | |
| | | | | after | | |
| | | | | 01.04.2021. | | |
+-------------+-----------------+-----------------+-----------------+-----------------+-----------------+-----------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) = (1+2-6) |
+-------------+-----------------+-----------------+-----------------+-----------------+-----------------+-----------------+
| | | | | | | |
+-------------+-----------------+-----------------+-----------------+-----------------+-----------------+-----------------+
B Details of corpus investment/deposits made under section 11(5) as on 31.03.2024
+-----+---------------------------------------------------+-----------------------------------+-------------------+
| Sl. | Investment out of | Mode of investment as per | Amount of |
| No | | section 11(5) | investment |
+-----+---------------------------------------------------+-----------------------------------+-------------------+
| (1) | (2) | (3) | (4) |
+-----+---------------------------------------------------+-----------------------------------+-------------------+
| i | Corpus representing donation donations received | Dropdown to be provided | |
| | for the renovation or repair of places notified | (Please specify the nature) | |
| | u/s 80G(2)(b) on or after 01.04.2020 | | |
+-----+---------------------------------------------------+-----------------------------------+-------------------+
| ii | Corpus other than (i) above received on or after | | |
| | 01.04.2021 | | |
+-----+---------------------------------------------------+-----------------------------------+-------------------+
| iii | Other than (i) and (ii) above | | |
+-----+---------------------------------------------------+-----------------------------------+-------------------+
| iv | TOTAL | | |
+-----+---------------------------------------------------+-----------------------------------+-------------------+
C Investment held at any time during the previous year (s) in concern (s) in which persons referred to in section 13(3) and
21st Proviso of Section 10(23C) have a substantial interest
+-----+-------------------+------------+--------------------+----------------+---------------+---------------+--------------------+
| Sl. | Name and | Whether the| Whether the concern| Number of | Class of | Nominal value | Income from |
| No. | address of | concern is | is a company | shares held | shares held | of the | the investment |
| | the concern | a company | (tick as applicable)| | | investment | |
| | | (tick as | | | | | |
| | | applicable)| | | | | |
+-----+-------------------+------------+--------------------+----------------+---------------+---------------+--------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
+-----+-------------------+------------+--------------------+----------------+---------------+---------------+--------------------+
| i | | ☐ Yes ☐ No| ☐ Yes ☐ No | | | | |
| ii | | ☐ Yes ☐ No| ☐ Yes ☐ No | | | | |
| iii | | ☐ Yes ☐ No| ☐ Yes ☐ No | | | | |
| iv | | ☐ Yes ☐ No| ☐ Yes ☐ No | | | | |
| v | | ☐ Yes ☐ No| ☐ Yes ☐ No | | | | |
| | TOTAL | | | | | | |
+-----+-------------------+------------+--------------------+----------------+---------------+---------------+--------------------+
D Other investments as on the last day of the previous year
+-----+-------------------+--------------------+----------------+---------------+---------------+
| Sl. | Name and | Whether the | Class of shares| Number of | Nominal value |
| No. | address of | concern is a | held | shares held | of investment |
| | the concern | company | | | |
| | | (tick as applicable| | | |
| | | ☑) | | | |
+-----+-------------------+--------------------+----------------+---------------+---------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+--------------------+----------------+---------------+---------------+
| i | | ☐ Yes No | | | |
| ii | | ☐ Yes No | | | |
| iii | | ☐ Yes No | | | |
| iv | | ☐ Yes No | | | |
| v | TOTAL | | | | |
+-----+-------------------+--------------------+----------------+---------------+---------------+
E Voluntary contributions/donations received in kind but not converted into investments in the specified modes u/s 11(5)
within the time provided
+-----+-------------------+--------------------+--------------------+--------------------+--------------------+
| Sl. | Name and | Value of | Value of | Amount out of | Balance to be |
| No | address of the | contribution/ | contribution | (3) invested in | treated as |
| | donor | donation | applied towards | modes prescribed | income under |
| | | | objective | under section | section 11(3) |
| | | | | 11(5) | |
+-----+-------------------+--------------------+--------------------+--------------------+--------------------+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-------------------+--------------------+--------------------+--------------------+--------------------+
| i | | | | | |
| ii | | | | | |
| iii | | | | | |
| iv | TOTAL | | | | |
+-----+-------------------+--------------------+--------------------+--------------------+--------------------+
Part A-BS CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024
A Sources of Funds
1 Own Funds
a Corpus out of the donations received for renovation or repair of places notified u/s
80G(2)(b) on or after 01.04.2020 1a
b Other corpus received on or after 01.04.2021 1b
c Corpus other than (a) and (b) 1c
d Income accumulated under third proviso to clause (23C) of section 10 or section
11(2) 1d
e Balance Amount of deemed Income being exemption claimed in earlier years on
account of deemed application and required to be applied in FY 2024-25 onwards 1e
f Any other reserve (Specify the nature)
i Specify the nature i
ii Specify the nature ii
iii Total (ai + aii) 1fiii
g Total fund (a+b+c+d+e+f) 1g
2 Loan and Borrowings
a Secured loans a
b Unsecured loans (including deposits) b
c Total Loan Funds (a+b) 2c
3 Advances 3
4 Sources of funds (1g + 2c +3) 4
B Application of funds
1 Fixed assets
a Gross Fixed Assets 1a
b Depreciation 1b
c Net Fixed Assets (1a-1b) 1c
2 Investments 2
3 Current assets, loans and advances
a Current assets
i Inventories I
ii Sundry Debtors ii
iii Cash and bank balances
A Balance with banks iiiA
B Cash-in-hand iiiB
C Others iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC) iiiD
iv Other Current Assets iv
V Total current assets (i +ii + iiiD + iv) av
b Loans and advances B
c Total (av + b) C
d Current liabilities and provisions
i Current liabilities
A Sundry Creditors A
B Other payables B
C Total (A + B) iC
ii Provisions ii
iii Total (iC + ii) diii
e Net Current Assets (3c – 3diii) 3e
4 Accumulated balance/ Any other reserve (deficit) 4
5 Total, application of funds (1+2+3+4) 5
6 Out of 5, Investment made in modes specified u/s 11(5) 6
7 Out of 5, Investment made in modes other than specified u/s 11(5) 7
Schedule R Reconciliation of Corpus of Schedule J and Balance sheet
+-------------------------------------------------+---------------------------------------------+-----------------------------+-----------------------------+
| Particulars | Corpus out of the donations | Other corpus received | Corpus other than (1) |
| | received for renovation or repair | on or after 01.04.2021 | and (2) |
| | of places notified u/s 80G(2)(b) on | | |
| | or after 01.04.2020 | | |
+-------------------------------------------------+---------------------------------------------+-----------------------------+-----------------------------+
| (1) | (2) | (3) | |
+-------------------------------------------------+---------------------------------------------+-----------------------------+-----------------------------+
| A. Closing balance as on 31.03.2024 as | | | |
| per Schedule J | | | |
+-------------------------------------------------+---------------------------------------------+-----------------------------+-----------------------------+
| B. Reasons of difference (+/-) (Bi+Bii+Biii) | | | |
+-------------------------------------------------+---------------------------------------------+-----------------------------+-----------------------------+
| i) Purchase of fixed asset | | | |
| ii) Depreciation | | | |
| iii) Any other reason (Please specify) | | | |
+-------------------------------------------------+---------------------------------------------+-----------------------------+-----------------------------+
| C. Closing balance as on 31.03.2024 as | | | |
| per Balance sheet (A+B) | | | |
+-------------------------------------------------+---------------------------------------------+-----------------------------+-----------------------------+
Schedule LA Political Party
+-----+---------------------------------------------------------+-----------+-----------+
| 1 | A) Whether registered under Section 29A of | ☐ Yes | ☐ No |
| | Representation of People Act, 1951 | | |
+-----+---------------------------------------------------------+-----------+-----------+
| a | If yes, please enter registration number | | |
| b | Date of Registration | | |
+-----+---------------------------------------------------------+-----------+-----------+
| | B) Whether recognized by the Election Commission of India| ☐ Yes | ☐ No |
+-----+---------------------------------------------------------+-----------+-----------+
| a | If yes, date of recognition | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 2 | Whether books of account were maintained? | ☐ Yes | ☐ No |
| | (tick as applicable ☑) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 3 | Whether the accounts have been audited? | ☐ Yes | ☐ No |
| | (tick as applicable ) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| | If yes, furnish following information: | | |
+-----+---------------------------------------------------------+-----------+-----------+
| a | Date of furnishing of the audit report (DD/MM/YYYY) | | |
| b | Name of the auditor signing the audit report | | |
| C | Membership No. of the auditor | | |
| d | Name of the auditor (proprietorship/firm) | | |
| e | Proprietorship/firm registration No. | | |
| f | Permanent Account Number (PAN) /Aadhaar No. of the | | |
| | auditor (proprietorship/firm) | | |
| g | Date of audit report | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 4 | Whether the report under sub-section (3) of section 29C | ☐ Yes | ☐ No |
| | of the Representation of the People Act, 1951 for the | | |
| | financial year has been submitted? | | |
| | (tick as applicable ☑) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| | If yes, then date of submission of the report | | |
| | (DD/MM/YYYY) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 5 | a Whether any voluntary contribution from any person in | ☐ Yes | ☐ No |
| | excess of twenty thousand rupees was received during | | |
| | the year ? (tick as applicable ☑) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| | b If yes, whether record of each voluntary contribution | ☐ Yes | ☐ No |
| | (other than contributions by way of electoral bonds) | | |
| | in excess of twenty thousand rupees (including name | | |
| | and address of the person who has made such | | |
| | contribution) were maintained? | | |
| | (tick as applicable ) | | |
+-----+---------------------------------------------------------+-----------+-----------+
+-----+---------------------------------------------------------+-----------+-----------+
| 6 | Whether any donation exceeding two thousand rupees was | ☐ Yes | ☐ No |
| | received otherwise than by an account payee cheque or | | |
| | account payee bank draft or use of electronic clearing | | |
| | system through a bank account or through electoral bond?| | |
| | (tick as applicable ) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 7 | Please furnish the following information: - | | |
+-----+---------------------------------------------------------+-----------+-----------+
| a | Total voluntary contributions received by the party | | 7a |
| | during the F.Y. (b+d) | | |
| b | Aggregate value of all the voluntary contributions | | 7b |
| | received upto Rs. 20,000 during the F.Y. | | |
| ci | Aggregate value of all the voluntary contributions | | 7ci |
| | received upto Rs. 2,000 in cash during the F.Y. | | |
| cii | Aggregate value of all the voluntary contributions | | 7cii |
| | received upto Rs. 2,000 other than in cash during the F.Y. | | |
| d | Aggregate value of all the voluntary contributions | | 7d |
| | received more than Rs. 20,000/- during the F.Y. | | |
+-----+---------------------------------------------------------+-----------+-----------+
ELECTORAL TRUST
Schedule ET Electoral Trust
+-----+---------------------------------------------------------+-----------+-----------+
| 1 | Whether books of account were maintained? | ☐ Yes | ☐ No |
| | (tick as applicable ) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 2 | Whether record of each voluntary contribution | ☐ Yes | ☐ No |
| | (including name, address and PAN of the person who | | |
| | has made such contribution along with the mode of | | |
| | contribution) were maintained? (tick as applicable | | |
| | ) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 3 | Whether record of each eligible political party to whom | ☐ Yes | ☐ No |
| | the distributable contributions have been distributed | | |
| | (including name, address, PAN and registration number | | |
| | of eligible political party) was maintained? | | |
| | (tick as applicable) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 4 | Whether the accounts have been audited as per | ☐ Yes | ☐ No |
| | rule 17CA(12)? (tick as applicable) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| | If yes, date of audit report in Form No.10BC | | |
| | (DD/MM/YYYY) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 5 | Whether the report as per rule 17CA(14) furnished to | ☐ Yes | ☐ No |
| | the Commissioner of Income-tax or Director of | | |
| | Income-tax?(tick as applicable ☑) | | |
+-----+---------------------------------------------------------+-----------+-----------+
| 6 | Details of voluntary contributions received and | | |
| | amounts distributed during the year | | |
+-----+---------------------------------------------------------+-----------+-----------+
| i | Opening balance as on 1st April | | i |
| ii | Voluntary contribution received during the year | | ii |
| iii | Total (i + ii) | | iii |
| iv | Amount distributed to Political parties | | iv |
| v | Amount spent on administrative and management | | v |
| | functions of the Trust (Restricted to 5% of Sr.no. ii | | |
| | above OR 5 lakh for first year of incorporation and 3 | | |
| | lakh for subsequent years whichever is lesser) | | |
| vi | Total (iv + v) | | vi |
| vii | Total amount eligible for exemption under section 13B | | vii |
| | (Sr.no. 6ii of schedule ET if Amount distributed in 6iv | | |
| | is 95% of 6iii )(As per rule 17CA) | | |
| viii| Closing balance as on 31st March (iii – vi) | | viii |
+-----+---------------------------------------------------------+-----------+-----------+
Schedule VC Voluntary Contributions [to be mandatorily filled in by all persons filing ITR-7]
A Domestic Contribution (Other than anonymous donations taxable u/s 115BBC)
+-----+---------------------------------------------------------+-----------+
| i | Corpus donation (Aia +Aib) | Ai |
+-----+---------------------------------------------------------+-----------+
| a | Corpus representing donations received for the | Aia |
| | renovation or repair of places notified u/s 80G(2)(b) | |
+-----+---------------------------------------------------------+-----------+
| b | Corpus other than above | Aib |
+-----+---------------------------------------------------------+-----------+
| ii | Other than corpus donation | |
+-----+---------------------------------------------------------+-----------+
| (a) | Grants Received from Government | Aiia |
| (b) | Grants Received from Companies under Corporate Social | Aiib |
| | Responsibility | |
| (c) | Other specific grants | Aiic |
| (d) | Other Donations | Aiid |
| (e) | Total | Aiie |
+-----+---------------------------------------------------------+-----------+
| iii | Voluntary contribution Domestic (Ai + Aiie) | Aiii |
+-----+---------------------------------------------------------+-----------+
B Foreign contribution (other than anonymous donations taxable u/s 115BBC)
+-----+---------------------------------------------------------+-----------+
| i | Corpus donation (Bia + Bib) | Bi |
+-----+---------------------------------------------------------+-----------+
| a | Corpus representing donations received for the | Bia |
| | renovation or repair of places notified u/s 80G(2)(b) | |
+-----+---------------------------------------------------------+-----------+
| b | Corpus other than above | Bib |
+-----+---------------------------------------------------------+-----------+
| ii | Other than corpus donation | Bii |
+-----+---------------------------------------------------------+-----------+
| iii | Foreign contribution (Bi + Bii) | Biii |
+-----+---------------------------------------------------------+-----------+
| iv | Specify the purpose for which foreign contribution has | Biv |
| | been received | Free text box|
+-----+---------------------------------------------------------+-----------+
C Total Contributions (Aiii + Biii) | C |
+-----+---------------------------------------------------------+-----------+
D Anonymous donations, chargeable u/s 115BBC [Applicable to | |
| | assessee claiming exemption u/s 11 or 10(23C)(iv) or | |
| | 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) or | |
| | 10(23C)(iiiad) or 10(23C)(iiiae)] | |
+-----+---------------------------------------------------------+-----------+
| i | Aggregate of such anonymous donations received | i |
| ii | 5% of total donations received at Sl. No. C+Di or | ii |
| | 1,00,000 whichever is higher | |
| iii | Anonymous donations taxable u/s 115BBC @ 30% (i – ii) | iii |
| | | {to be taken as nil, |
| | | if negative} |
+-----+---------------------------------------------------------+-----------+
E Anonymous donations other than those included at Sl. No. Diii (Di-Diii of Schedule VC) | E |
+-----+---------------------------------------------------------+-----------+
Schedule AI Aggregate of income derived during the previous year excluding Voluntary contributions [to be filled by assesses
claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)]
+-----+---------------------------------------------------------+-----------+
| 1 | Receipts from main objects | 1 |
| 2 | Receipts from incidental objects | 2 |
| 3 | Rent | 3 |
| 4 | Commission | 4 |
| 5 | Dividend income | 5 |
| 6 | Interest income | 6 |
| 7 | Agriculture income | 7 |
| 8 | Net consideration on transfer of capital asset | 8 |
| 9 | Any other income (specify nature and amount) | |
+-----+---------------------------------------------------------+-----------+
| | Nature | Amount |
+-----+---------------------------------------------------------+-----------+
| a | Pass through income/Loss (Fill schedule PTI) | a |
| b | | b |
| c | | c |
| d | | d |
| e | Total (9a+ 9b+ 9c +9d) | 9e |
+-----+---------------------------------------------------------+-----------+
| 10 | Total (1+2+3+4+5+6+8+9) | 10 |
+-----+---------------------------------------------------------+-----------+
Schedule A Amount applied to stated objects of the trust/institution during the previous year from all sources referred to in C1 to
C7 of this table- [to be filled by assessee claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi)
or 10(23C)(via)]
A Application towards the stated objects of the trust/institution
+-----+---------------------------------------------------------+----------+---------+----------+
| | | Amount | | |
+-----+---------------------------------------------------------+----------+---------+----------+
| | | Revenue | Capital | Total |
+-----+---------------------------------------------------------+----------+---------+----------+
| 1 | Donation(s) made to trust or institution(s) registered | 1 | | |
| | u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via)– | | | |
| | Other than Corpus (100% of donations made need to be | | | |
| | entered here) | | | |
+-----+---------------------------------------------------------+----------+---------+----------+
| 1a | 85% of the donation(s) made to trust or institution(s) | 1a | | |
| | registered u/s 12AB or approved u/s 10(23C)(iv)/(v)/ | | | |
| | (vi)/(via)– Other than Corpus | | | |
+-----+---------------------------------------------------------+----------+---------+----------+
| 2 | Religious | 2 | | |
| 3 | Relief of poor | 3 | | |
| 4 | Educational | 4 | | |
+-----+---------------------------------------------------------+----------+---------+----------+
| 5 | Yoga | 5 | | |
| 6 | Medical relief | 6 | | |
| 7 | Preservation of environment | 7 | | |
| 8 | Preservation of monuments etc. | 8 | | |
| 9 | General public utility | 9 | | |
| 10 | Application which cannot be specifically identified | 10 | | |
| | under 1 to 9 above | | | |
| 11 | Cost of new asset for claim of Exemption u/s 11(1A) | 11 | | |
| | (restricted to the net consideration) | | | |
| 12 | Total (Ala to A11) | 12 | | |
+-----+---------------------------------------------------------+-----------+---------+----------+
B Expenditure not allowed as application, other than application out of source of fund at
C2 to C7 (B1 + B2 + B3 + B4 + B5 + B6 + B7 + B8)
Note: Amount entered in Sl. No. B should be out of Sl. No. A
+-----+---------------------------------------------------------+-----------+
| 1 | Donation to trust or institution registered u/s 12AB or | 1 |
| | approved u/s 10(23C)(iv)/(v)/(vi)/(via) towards Corpus | |
| 2 | Donation to trust or institution registered u/s 12AB or | 2 |
| | approved u/s 10(23C)(iv)/(v)/(vi)/(via) other than | |
| | towards corpus in case of donations out of accumulated | |
| | income | |
| 3 | Donation to trust or institution registered u/s 12AB or | 3 |
| | approved u/s 10(23C)(iv)/(v)/(vi)/(via) not having | |
| | same objects | |
| 4 | Donation to any person other than trust or institution | 4 |
| | registered u/s 12AB or approved u/s 10(23C)(iv)/(v)/ | |
| | (vi)/(via) | |
| 5 | Application outside India for which approval as per | 5 |
| | proviso to section 11(1)(c) is obtained | |
| 6 | Application outside India for which approval as per | 6 |
| | proviso to section 11(1)(c) is not obtained | |
| 7 | Applied for any purpose beyond the objects of the trust | 7 |
| | or institution | |
| 8 | Any other disallowable application | 8 |
+-----+---------------------------------------------------------+-----------+
C Source of fund to meet revenue and capital application in Row A (to the extent amount at
Sl. No. C2 to C7 is included in Sl. No. A12)
+-----+---------------------------------------------------------+-----------+
| 1 | Income derived from the property/income earned during | 1 |
| | previous year (Excluding corpus) | |
| 2 | Income accumulated as under section 11(2) or third | 2 |
| | proviso to section 10(23C) in earlier years | |
| 3 | Income deemed to be applied in any preceding year under | 3 |
| | clause 2 of explanation 1 of section 11(1) (applicable | |
| | only when exemption is claimed u/s 11 and 12) | |
| 4 | Income of earlier years upto 15% accumulated or set | 4 |
| | apart | |
| 5 | Corpus | 5 |
| 6 | Borrowed Fund | 6 |
| 7 | Any other (Please specify) | 7 |
+-----+---------------------------------------------------------+-----------+
D Total Amount applied during the previous year [A12-B-C2-C3-C4-C5-C6-C7] D
E Amount which was not actually applied during the previous year out of D (if it is
included in Sl. No. A12) E
F Amount actually paid during the previous year which accrued during any earlier
previous year but not claimed as application of income in earlier previous year F
G Total amount to be allowed as application (G=D-E+F) G
Schedule IE-1 Income & Expenditure statement [Applicable for assessees claiming exemption under sections 10(21),10(23AAA),
10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(294), 10(46), 10(464), 10(46B),10(47)
{Exemptions are not subject to computational or heads of income conditions}
+-----+---------------------------------------------------------+-----------+
| 1 | Total receipts including any voluntary contribution | 1 |
| 2 | Application of income towards object of the institution | 2 |
| 3 | Accumulation of income | 3 |
+-----+---------------------------------------------------------+-----------+
Schedule IE-2 Income & Expenditure statement [Applicable for assessee claiming exemption under sections 10(234), 10(24)] {Where
certain heads of income only are taxable and other receipts reported in Row A below are exempt}
+-----+---------------------------------------------------------+-----------+
| 1 | Total receipts including any voluntary contribution | 1 |
| | (Excluding receipts falling under taxable heads to be | |
| | reported as per Row B) | |
+-----+---------------------------------------------------------+-----------+
A Application of income towards object of the institution 2
A Application of income towards object of the institution 3
B 1 Do you have any income which is taxable? If Yes Please provide details (Tick) ☑ ☐ Yes ☐ No
+-----+---------------------------------------------------------+-----------+-----------+
| a | Income from House Property? (If yes, Please fill Schedule HP) | a | ☐ Yes |
| | | | ☐ No |
+-----+---------------------------------------------------------+-----------+-----------+
| b | Income from Business or Profession (If yes, Please fill | b | ☐ Yes |
| | Schedule BP) | | ☐ No |
+-----+---------------------------------------------------------+-----------+-----------+
| c | Income from Capital gains (If yes, Please fill Schedule CG)| c | ☐ Yes |
| | | | ☐ No |
+-----+---------------------------------------------------------+-----------+-----------+
| d | Income from other Sources (If yes, Please fill Schedule OS)| d | ☐ Yes |
| | | | ☐ No |
+-----+---------------------------------------------------------+-----------+-----------+
Schedule IE-3 Income & Expenditure statement [Applicable for assessee claiming exemption under sections 10(23C)(iiiab) or
10(23C)(iiiac)] (please fill up address for each institution separately): {Exemption is subject to Government
grants exceeding fifty per cent of the total receipts including voluntary contributions}
+-----+---------------------------------------------------------+-----------+
| 1 | Objective of the institution (drop down to be provided | 1 |
| | - Educational / Medical) | |
| 2 | Addresses where activity is carrying out | 2 |
| 3 | Total receipts including any voluntary contribution | 3 |
| 4 | Government Grants out of Sl. No. 3 above | 4 |
| 5 | Amount applied for objective | 5 |
| 6 | Balance accumulated | 6 |
+-----+---------------------------------------------------------+-----------+
Schedule IE-4 Income & Expenditure statement [Applicable for assessee claiming exemption under sections 10(23C)(iiiad)
or 10(23C)(iiiae)] (please fill up address for each institution separately): {Exemption is subject to total receipts
from all the institutions/universities not exceeding five crore rupees}
+-----+---------------------------------------------------------+-----------+
| 1 | Objective of the institution (drop down to be provided | 1 |
| | - Educational/Medical) | |
| 2 | Addresses where activity is carrying out | 2 |
| 3 | Gross Annual receipts | 3 |
| 4 | Amount applied for objective | 4 |
| 5 | Balance accumulated | 5 |
| | (Add row option to be provided for Sl. No. 1 to 5 above)| |
| | Sum of Gross Annual receipts (Sum of Sl. No. 3) | |
+-----+---------------------------------------------------------+-----------+
HOUSE PROPERTY
Schedule HP Details of Income from House Property (Please refer to instructions) (Drop down to be provided indicating ownership
of property)
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| 1 | Address of property 1 | Town/ City | State | Country |
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| | | PIN Code/Zip Code| | |
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| | Is the property co-owned? ☐ Yes ☐ No (if "YES" please | | | |
| | enter following details) | | | |
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| | Assessee's percentage of share in the property | | | |
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| | Name of Co-owner(s) | PAN/Aadhaar No. of Co-owner(s)| Percentage Share in Property|
| | | (optional) | | |
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| I | | | | |
| II | | | | |
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| | Tick the applicable option] | | | |
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| | ☐ Let out | Name(s) of Tenant| PAN/Aadhaar No. of Tenant(s)| PAN/TAN/Aadhaar No. of Tenant(s)|
| | ☐ Deemed let out | (if let out) | (if available)| (if TDS credit is claimed)|
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| I | | | | |
| II | | | | |
+-----+---------------------------------------------------------+-----------------+--------------+---------------+
| a | Gross rent received or receivable or lettable value | 1a | | |
| | (higher of the two, if let out for whole of the year, | | | |
| | lower of the two, if let out for part of the year) | | | |
| 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) | 1e |
| f | 30% of 1e | 1f |
| g | Interest payable on borrowed capital | 1g |
| h | Total (1f+1g) | 1h |
| i | Arrears/Unrealised rent received during the year less 30%| 1i |
| j | Income from house property 1 (1e – 1h + 1i) | 1j |
| | (fill up details separately for each property) | |
+-----+---------------------------------------------------------+-----------+
| 2 | Pass through income/Loss if any * | 2 |
| 3 | Income under the head “Income from house property" (1j + 2) | 3 |
| | (if negative take the figure to 2i of schedule CYLA) | |
+-----+---------------------------------------------------------+-----------+
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.
CAPITAL GAINS
Schedule CG Capital Gains
A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
+-----+---------------------------------------------------------+-------------+
| 1 | From sale of land or building or both (fill up details | |
| | separately for each property) (in case of co-ownership,| |
| | enter your share of capital gain) | |
+-----+---------------------------------------------------------+-------------+
| | 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 | aiii |
| | 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)] | |
+-----+---------------------------------------------------------+-------------+
| 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 | biii |
| | with transfer | |
| | iv Total (bi + bii + biii) | biv |
+-----+---------------------------------------------------------+-------------+
| c | Balance (aiii – biv) | 1c |
| d | Deduction under section 54G/54GA (Specify details in | 1d |
| | item D below) | |
| e | Short-term Capital Gains on Immovable property (1c - 1d)| Ale |
+-----+---------------------------------------------------------+-------------+
f In case of transfer of immovable property, please furnish the following details (see note)
+-----+-------------------+-------------------+------------+---------------+---------------+------------+-------+
| S.No| Name of | PAN/Aadhaar | Percentage | Amount | Address of | Pin code | State |
| | buyer(s) | No. of | share | | property, | | |
| | | buyer(s) | | | Country | | |
| | | | | | code, Zip | | |
| | | | | | code | | |
+-----+-------------------+-------------------+------------+---------------+---------------+------------+-------+
| | | | | | | | |
+-----+-------------------+-------------------+------------+---------------+---------------+------------+-------+
NOTE Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced 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 slump sale
+-----+---------------------------------------------------------+-----------+
| A | i Fair market value as per Rule 11UAE(2) | 2ai |
| | ii Fair market value as per Rule 11UAE(3) | 2aii |
| | iii Full value of consideration (higher of ai or aii) | 2aiii |
+-----+---------------------------------------------------------+-----------+
| B | Net worth of the undertaking or division | 2b |
| C | Short term capital gains from slump sale (2aiii-2b) | A2c |
+-----+---------------------------------------------------------+-----------+
+-----+---------------------------------------------------------+-------------+
| 3 | 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)(b)(ii) | |
| | proviso (for FII) | |
+-----+---------------------------------------------------------+-------------+
| 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 | biii |
| | with transfer | |
| | iv Total (i + ii + iii) | biv |
+-----+---------------------------------------------------------+-------------+
| c | Balance (3a – biv) | 3c |
| d | Loss to be disallowed u/s 94(7) or 94(8)- for example | 3d |
| | 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) | |
| e | Short-term capital gain on equity share or equity | A3e |
| | oriented MF (STT paid) (3c +3d) | |
+-----+---------------------------------------------------------+-------------+
| 4 | For NON-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 | A4a |
| | tax (STT) is paid | |
| b | STCG on transactions on which securities transaction | A4b |
| | tax (STT) is not paid | |
+-----+---------------------------------------------------------+-------------+
| 5 | For NON-RESIDENTS- from sale of securities (other than | |
| | those at A3 above) 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 | |
| | a Full value of consideration received/receivable | ia |
| | in respect of unquoted shares | |
| | b Fair market value of unquoted shares determined | ib |
| | in the prescribed manner | |
| | c Full value of consideration in respect of unquoted| ic |
| | shares adopted as per section 50CA for the purpose| |
| | of Capital Gains (higher of a or b) | |
| | ii Full value of consideration in respect of securities | aii |
| | other than unquoted shares | |
| | 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 | biii |
| | with transfer | |
| | iv Total (i + ii + iii) | biv |
+-----+---------------------------------------------------------+-------------+
| c | Balance (5aiii – biv) | 5c |
| d | Loss to be disallowed u/s 94(7) or 94(8)- for example | 5d |
| | 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) | |
| e | Short-term capital gain on securities (other than those | A5e |
| | at A3 above) by an FII (5c +5d) | |
+-----+---------------------------------------------------------+-------------+
| 6 | From sale of assets other than at A1 or A2 or A3 or A4 | |
| | or A5 above | |
+-----+---------------------------------------------------------+-------------+
| a | i In case assets sold include shares of a company other | |
| | than quoted shares, enter the following details | |
| | a Full value of consideration received/receivable | ia |
| | in respect of unquoted shares | |
| | b Fair market value of unquoted shares determined | ib |
| | in the prescribed manner | |
| | c Full value of consideration in respect of unquoted| ic |
| | shares adopted as per section 50CA for the purpose| |
| | of Capital Gains (higher of a or b) | |
+-----+---------------------------------------------------------+-------------+
+-----+---------------------------------------------------------+-------------+
| ii | Full value of consideration in respect of assets other | aii |
| | than unquoted shares | |
| 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 | biii |
| | with transfer | |
| | iv Total (i + ii + iii) | biv |
+-----+---------------------------------------------------------+-------------+
| c | Balance (6aiii – biv) | 6c |
| d | In case of asset (security/unit) loss to be disallowed | 6d |
| | 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) | |
| e | Deemed short term capital gains on depreciable assets | 6e |
| f | Deduction under section 54G/54GA | 6f |
| g | STCG on assets other than at A1 or A2 or A3 or A4 or A5 | A6g |
| | above (6c + 6d +6e- 6f) | |
+-----+---------------------------------------------------------+-------------+
7 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? ☐ Yes ☐ No Not applicable. If yes, then provide the details below
+-----+-------------------+-------------------+---------------------------+---------------------------+---------------------------+
| Sl. | Previous year in | Section under | New asset | Previous year in | Amount utilised |
| | which asset | which deduction | acquired/constructed | which asset | out of Capital |
| | transferred | claimed in that | | acquired/constructed | Gains account |
| | | year | | | |
+-----+-------------------+-------------------+---------------------------+---------------------------+---------------------------+
| i | 2020-21 | 54D/54G/54GA | | | |
| ii | 2021-22 | 54D/54G/54GA | | | |
| iii | 2022-23 | 54D/54G/54GA | | | |
+-----+-------------------+-------------------+---------------------------+---------------------------+---------------------------+
| | | | Amount not used for | | |
| | | | new asset or remained | | |
| | | | unutilized in Capital | | |
| | | | gains account (X) | | |
+-----+-------------------+-------------------+---------------------------+---------------------------+---------------------------+
| | | | | | |
+-----+-------------------+-------------------+---------------------------+---------------------------+---------------------------+
b Amount deemed to be short term capital gains u/s 54G/54GA, other than at 'a' A7
c Amount deemed to be short term capital gains (Xi + Xii +Xiii + b) A8
8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a+A8b + A8c)
+-----+---------------------------------------------------------+-----------+
| a | Pass Through Income/Loss in the nature of Short Term | A8a |
| | Capital Gain, chargeable @ 15% | |
| b | Pass Through Income/Loss in the nature of Short Term | A8b |
| | Capital Gain, chargeable @30% | |
| c | Pass Through Income/Loss in the nature of Short Term | A8c |
| | Capital Gain, chargeable at applicable rates | |
+-----+---------------------------------------------------------+-----------+
Amount of STCG included in A1 – A8 but claimed as not chargeable to tax or chargeable at special rates in India as per
DTAA
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Amount | Item No. | Country | Article | Rate as per | Whether TRC | Section of | Rate as per | Applicable |
| No. | of | A1 to A8 | name & | of DTAA | Treaty | obtained (Y/N) | I.T. Act | I.T. Act | rate [lower of |
| | income | above in | Code | | (enter NIL, | | | | (6) or (9)] |
| | | which | | | if not | | | | |
| | | included | | | chargeable) | | | | |
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
| I | | | | | | | | | |
| II | | | | | | | | | |
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
a Total amount of STCG claimed as not chargeable to tax in India as per DTAA A9a
b Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA A9b
10 Total Short-term Capital Gain (Ale+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+ A8-A9a) A10
Long-term Capital Gains
B Long-term capital gain (LTCG) (Sub-items 6, 7& 8 are not applicable for residents)
+-----+---------------------------------------------------------+-------------+
| 1 | From sale of land or building or both (fill up details | |
| | separately for each property) (in case of co-ownership,| |
| | enter your share of Capital Gain) | |
+-----+---------------------------------------------------------+-------------+
| | 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 | aiii |
| | 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)] | |
+-----+---------------------------------------------------------+-------------+
| b | Deductions under section 48 | |
| | i Cost of acquisition | bi |
| | iia Cost of acquisition with indexation | biia |
| | iib Total Cost of Improvement with indexation | biib |
| | (a)Cost of improvement | |
| | (b)Year of improvement | |
| | (c)Cost of Improvement with indexation | |
| | Add row | |
| | iii Expenditure wholly and exclusively in connection | biii |
| | with transfer | |
| | iv Total (biia + biib + biii) | biv |
+-----+---------------------------------------------------------+-------------+
| c | Balance (aiii – biv) | 1c |
| d | Deduction under section 54D/54EC/54G/54GA (Specify | 1d |
| | details in item D below) | |
| 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 | PAN/Aadhaar | Percentage | Amount | Address of | Pin code | State |
| | buyer(s) | No. of | share | | property, | | |
| | | buyer(s) | | | Country | | |
| | | | | | code, Zip | | |
| | | | | | code | | |
+-----+-------------------+-------------------+------------+---------------+---------------+------------+-------+
| | | | | | | | |
+-----+-------------------+-------------------+------------+---------------+---------------+------------+-------+
NOTE Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced 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 slump sale
+-----+---------------------------------------------------------+-----------+
| a | i Fair market value as per Rule 11UAE(2) | 2ai |
| | ii Fair market value as per Rule 11UAE(3) | 2aii |
| | iii Full value of consideration (higher of ai or aii) | 2aiii |
+-----+---------------------------------------------------------+-----------+
| b | Net worth of the undertaking or division | 2b |
| c | Balance (2aiii – 2b) | 2c |
| d | Deduction u/s 54EC | 2d |
| e | Long term capital gains from slump sale (2c-2d) | B2e |
+-----+---------------------------------------------------------+-----------+
3 From sale of bonds or debenture (other than capital indexed bonds issued by Government)
+-----+---------------------------------------------------------+-------------+
| 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 | biii |
| | with transfer | |
| | iv Total (bi + bii +biii) | biv |
+-----+---------------------------------------------------------+-------------+
| c | LTCG on bonds or debenture - (3a-biv) | B3c |
+-----+---------------------------------------------------------+-------------+
4 From sale of listed securities (other than a unit) or zero coupon bonds where proviso under
section 112(1) is applicable
+-----+---------------------------------------------------------+-------------+
| a | Full value of consideration | 4a |
+-----+---------------------------------------------------------+-------------+
| 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 | biii |
| | with transfer | |
| iv | Total (bi + bii +biii) | biv |
+-----+---------------------------------------------------------+-------------+
| c | Long Term Capital Gains on assets at B4 (4a – biv) | 4c |
| 5 | From sale of equity share in a company or unit of equity| B5 |
| | oriented fund or unit of a business trust on which STT | |
| | is paid under section 112A | |
| 6 | Long-term Capital Gains on sale of capital assets at B5 | B6 |
| | For NON-RESIDENTS- from sale of shares or debenture of | |
| | Indian company (to be computed with foreign exchange | |
| | adjustment under first proviso to section 48) | |
| | LTCG computed without indexation benefit | |
+-----+---------------------------------------------------------+-------------+
| 7 | For NON-RESIDENTS- from sale of, (i) unlisted securities| |
| | as per sec. 112(1)(c), (ii) units referred in sec. | |
| | 115AB, (iii) bonds or GDR as referred in sec. 115AC, | |
| | (iv) securities by FII as referred to in sec. 115AD | |
+-----+---------------------------------------------------------+-------------+
| a | i In case securities sold include shares of a company | |
| | other than quoted shares, enter the following details | |
| | a Full value of consideration received/receivable | ia |
| | in respect of unquoted shares | |
| | b Fair market value of unquoted shares determined | ib |
| | in the prescribed manner | |
| | c Full value of consideration in respect of unquoted| ic |
| | shares adopted as per section 50CA for the purpose| |
| | of Capital Gains (higher of a or b) | |
| | ii Full value of consideration in respect of securities | aii |
| | other than unquoted shares | |
| | 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 | biii |
| | with transfer | |
| | iv Total (i + ii + iii) | biv |
+-----+---------------------------------------------------------+-------------+
| c | Long-term Capital Gains on assets at 7 above in case of | B7c |
| | NON-RESIDENT (aiii-biv) | |
+-----+---------------------------------------------------------+-------------+
| 8 | For NON-RESIDENTS - From sale of equity share in a | B8 |
| | company or unit of equity oriented fund or unit of a | |
| | business trust on which STT is paid under section 112A | |
| | Long-term Capital Gains on sale of capital assets at B8 | |
+-----+---------------------------------------------------------+-------------+
| 9 | From sale of assets where B1 to B8 above are not | |
| | applicable | |
+-----+---------------------------------------------------------+-------------+
| a | i In case assets sold include shares of a company other | |
| | than quoted shares, enter the following details | |
| | a Full value of consideration received/receivable | ia |
| | in respect of unquoted shares | |
| | b Fair market value of unquoted shares determined | ib |
| | in the prescribed manner | |
| | c Full value of consideration in respect of unquoted| ic |
| | shares adopted as per section 50CA for the purpose| |
| | of Capital Gains (higher of a or b) | |
| | ii Full value of consideration in respect of assets | aii |
| | other than unquoted shares | |
| | iii Total (ic + ii) | aiii |
+-----+---------------------------------------------------------+-------------+
| 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 | biii |
| | with transfer | |
| | iv Total (bi + bii +biii) | biv |
+-----+---------------------------------------------------------+-------------+
| c | Balance (aiii – biv) | 9c |
| d | Deduction under section 54D//54G/54GA (Specify details | 9d |
| | in item D below) | |
| 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 | ☐ Yes ☐ No|
| | transferred during the previous year shown below was | Not applicable|
| | deposited in the Capital Gains Accounts Scheme within | |
| | due date for that year? If yes, then provide the details| |
| | below | |
+-----+---------------------------------------------------------+-------------+
| S.no| Previous year in | Section under | New asset | Previous year in | Amount utilised |
| | which asset | which deduction | acquired/constructed | which asset | out of Capital |
| | transferred | claimed in that | | acquired/constructed | Gains account |
| | | year | | | |
+-----+-------------------+-------------------+---------------------------+---------------------------+---------------------------+
| i | 2020-21 | 54D/54G/54GA | | | |
| ii | 2021-22 | 54D/54G/54GA | | | |
| iii | 2022-23 | 54D/54G/54GA | | | |
+-----+-------------------+-------------------+---------------------------+---------------------------+---------------------------+
| | | | Amount not used for | | |
| | | | new asset or remained | | |
| | | | unutilized in Capital | | |
| | | | gains account (X) | | |
+-----+-------------------+-------------------+---------------------------+---------------------------+---------------------------+
| | | | | | |
+-----+-------------------+-------------------+---------------------------+---------------------------+---------------------------+
b Amount deemed to be long-term capital gains, other than at 'a' B10
Amount deemed to be long-term capital gains (Xi + Xii + Xiii + b) B11
Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI)
(B11a1+11a2+ B11b)
+-----+---------------------------------------------------------+-----------+
| 11 | al Pass Through Income/ Loss in the nature of Long Term | Bllal |
| | Capital Gain, chargeable @ 10% u/s 112A | |
| | a2 Pass Through Income/Loss in the nature of Long Term | B11a2 |
| | Capital Gain, chargeable @ 10% under sections other | |
| | than 112A | |
| | b Pass Through Income/ Loss in the nature of Long Term | B11b |
| | Capital Gain, chargeable @ 20% | |
+-----+---------------------------------------------------------+-----------+
12 Amount of LTCG included in items B1 to B11 but claimed as not chargeable to tax or chargeable
at special rates in India as per DTAA
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Amount | Item No. | Country | Article | Rate as per | Whether TRC | Section of | Rate as per | Applicable |
| No. | of | B1 to B11| name & | of DTAA | Treaty | obtained (Y/N) | I.T. Act | I.T. Act | rate [lower of |
| | income | above in | Code | | (enter NIL, | | | | (6) or (9)] |
| | | which | | | if not | | | | |
| | | included | | | chargeable) | | | | |
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
| I | | | | | | | | | |
| II | | | | | | | | | |
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
a Total amount of LTCG claimed as not chargeable to tax in India as per DTAA B12a
b Total amount of LTCG claimed as chargeable to tax at special rates in India as per DTAA B12b
13 Total long term capital gain] [Ble + B2e + B3c + B4c + B5 + B6 + B7c + B8+ 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
1 In case of deduction u/s 54D/54EC /54G/54GA give following details
a Deduction claimed u/s 54D
+-----+---------------------------------------------------------+-------------+
| i | Date of acquisition of original asset | ai |
| | | dd/mm/yyyy |
| ii | Cost of purchase/ construction of new land or | aii |
| | building for industrial undertaking | |
| iii | Date of purchase of new land or building | aiii |
| | | dd/mm/yyyy |
| iv | Amount deposited in Capital Gains Accounts | aiv |
| | Scheme before due date | |
| | (iva) Date of Deposit | dd/mm/yyyy |
| | (ivb) Account Number | |
| | (ivc) IFS Code | |
| v | Amount of deduction claimed | av |
+-----+---------------------------------------------------------+-------------+
+-----+---------------------------------------------------------+-------------+
| b | Deduction claimed u/s 54EC | |
+-----+---------------------------------------------------------+-------------+
| i | Date of transfer of original asset | bi |
| | | dd/mm/yyyy |
| ii | Amount invested in specified/notified bonds | bii |
| | (not exceeding fifty lakh rupees) | |
| iii | Date of investment | biii |
| | | dd/mm/yyyy |
| iv | Amount of deduction claimed | biv |
+-----+---------------------------------------------------------+-------------+
| c | Deduction claimed u/s 54G | |
+-----+---------------------------------------------------------+-------------+
| i | Date of transfer of original asset | ci |
| | | dd/mm/yyyy |
| ii | Cost and expenses incurred for purchase or | cii |
| | construction of new asset | |
| iii | Date of purchase/construction of new asset in | ciii |
| | an area other than urban area | |
| | | dd/mm/yyyy |
| iv | Amount deposited in Capital Gains Accounts | civ |
| | Scheme before due date | |
| | (iva) Date of deposit | |
| | (ivb) Account Number | |
| | (ivc) IFS Code | |
| v | Amount of deduction claimed | cv |
+-----+---------------------------------------------------------+-------------+
| d | Deduction claimed u/s 54GA | |
+-----+---------------------------------------------------------+-------------+
| i | Date of transfer of original asset from urban | di |
| | area | dd/mm/yyyy |
| ii | Cost and expenses incurred for purchase or | dii |
| | construction of new asset | |
| iii | Date of purchase/construction of new asset in | diii |
| | SEZ | |
| | | dd/mm/yyyy |
| iv | Amount deposited in Capital Gains Accounts | div |
| | Scheme before due date | |
| | (iva) Date of Deposit | |
| | (ivb) Account Number | |
| | (ivc) IFS Code | |
| v | Amount of deduction claimed | dv |
+-----+---------------------------------------------------------+-------------+
| e | Total deduction claimed (1a + 1b + 1c +1d) | e |
+-----+---------------------------------------------------------+-------------+
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT chargeable under DTAA)
+-----+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Type of | Gain of current | Short term capital loss set off | Long term capital loss set off | Current | | | |
| No. | Capital | year (Fill this | | | | | | | year's |
| | Gain | column only if | | | | | | | capital |
| | | computed figure is| | | | | | | gains |
| | | positive) | | | | | | | remaining |
| | | | | | | | | | after set |
| | | | | | | | | | off |
+-----+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| | | | 15% | 30% | applicable| DTAA | 10% | 20% | DTAA | (9-1-2-3-4- |
| | | | | | rate | rates | | | rates | 5-6-7-8) |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| i | Loss to | | | | | | | | | |
| | be set off | | | | | | | | | |
| | (Fill this | | | | | | | | | |
| | row | | | | | | | | | |
| | if figure | | | | | | | | | |
| | computed | | | | | | | | | |
| | is | | | | | | | | | |
| | negative) | | | | | | | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| ii | Short | 15% | (A3e*+ | | | (Ale*+ | | | | |
| | term | | A4a*+ | | | A2c*+ | | | | |
| | capital | | A8a*) | | | A4b*+ | | | | |
| | gain | | | | | A6g*+ | | | | |
| | | | | | | A7*+ | | | | |
| | | | | | | A8c*) | | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| iii | | 30% | (A5e*+ | | | | | | | |
| | | | A8b*) | | | | | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| iv | | applicable | | | | | | | | |
| | | rate | | | | | | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| v | | DTAA | | | | | | | | |
| | | rates | | | | | | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| vi | Long | 10% | (B4c*+ | | | | (Ble*+ | | | |
| | term | | B5*+ | | | | B2e*+ | | | |
| | capital | | B7c*+ | | | | B3c*+ | | | |
| | gain | | B8*+ | | | | B6*+ | | | |
| | | | B11a1*+ | | | | B9e*+ | | | |
| | | | B11a2*) | | | | B10*+ | | | |
| | | | | | | | B11b*) | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| vii | | 20% | | | | | | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| viii| | DTAA | | | | | | | | |
| | | rates | | | | | | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| ix | Total loss set off| (ii + iii + iv + v| | | | | | | | |
| | | + vi + vii + viii)| | | | | | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
| X | Loss remaining | (i-ix) | | | | | | | | |
| | after set off | | | | | | | | | |
+-----+-------------------+-------------------+---------+---------+-----------+---------+---------+---------+---------+-------------------+
The figures of STCG in this table (Ale* etc.) are the amounts of STCG computed in respective column (A1-A8) 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 (Ble* etc.) are the amounts of LTCG computed in respective column (B1-B11) 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.
F Information about accrual/receipt of capital gain
+-----+---------------------------------------------------------+-----------+-----------+-----------+-----------+-----------+
| S. | Type of Capital gain / Date | Upto | 16/6 to | 16/9 to | 16/12 to | 16/3 to |
| No. | | 15/6 | 15/9 | 15/12 | 15/3 | 31/3 |
| | | (i) | (ii) | (iii) | (iv) | (v) |
+-----+---------------------------------------------------------+-----------+-----------+-----------+-----------+-----------+
| 1 | Short-term capital gains taxable at the rate of 15% | | | | | |
| 2 | Short-term capital gains taxable at the rate of 30% | | | | | |
| 3 | Short-term capital gains taxable at applicable rates | | | | | |
| 4 | Short-term capital gains taxable at DTAA rates | | | | | |
| 5 | Long-term capital gains taxable at the rate of 10% | | | | | |
| 6 | Long-term capital gains taxable at the rate of 20% | | | | | |
| 7 | Long-term capital gains taxable at the rate DTAA rates | | | | | |
| 8 | Capital gains on transfer of Virtual Digital Asset | | | | | |
| | taxable at the rate of 30% | | | | | |
| 9 | Enter value from item 14ii of schedule SI, if any | | | | | |
+-----+---------------------------------------------------------+-----------+-----------+-----------+-----------+-----------+
Schedule VDA Income from transfer of Virtual Digital Assets u/s 115BBH
(Note: Details of every transaction are to be filled, wherein every 'transfer' is a transaction)
+-----+------------+------------+---------------------------+---------------------------+------------+------------+
| Sl. | Date | Date of | Head under which | Cost of Acquisition | Considerat | Income from|
| No. | Acquisition| Transfer | income to be taxed | (In case of gift; | ion | transfer |
| | | | (Business/Capital Gain) | a. Enter the amount | Received | of Virtual |
| | | | | on which tax is paid | | Digital |
| | | | | u/s 56(2)(x) if any | | Assets |
| | | | | b. In any other case | | (enter nil |
| | | | | cost to previous | | in case of |
| | | | | owner) | | loss) |
| | | | | | | (Col. 6 - |
| | | | | | | Col. 5) |
+-----+------------+------------+---------------------------+---------------------------+------------+------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
+-----+------------+------------+---------------------------+---------------------------+------------+------------+
| | | | | | | |
+-----+------------+------------+---------------------------+---------------------------+------------+------------+
Add Rows
A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. A3d
of Schedule
BP)
B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2
of Schedule
CG)
OTHER SOURCES
Schedule OS Income from other sources
+-----+---------------------------------------------------------+-----------+
| 1 | Gross income chargeable to tax at normal applicable | 1 |
| | rates (1a+ 1b+1c+ 1d + 1e) | |
+-----+---------------------------------------------------------+-----------+
| 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 | bii |
| | Society) | |
| | 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., | 1c |
| | Gross | |
| d | Income of the nature referred to in section 56(2)(x) | 1d |
| | which is chargeable to tax (di + dii + diii + div + dv) | |
| | i Aggregate value of sum of money received without | di |
| | consideration | |
| | ii In case immovable property is received without | dii |
| | consideration, stamp duty value of property | |
| | iii In case immovable property is received for | diii |
| | inadequate consideration, stamp duty value of | |
| | property in excess of such consideration as adjusted | |
| | as per section 56(2)(x) | |
| | iv In case any other property is received without | div |
| | consideration, fair market value of property | |
| | v In case any other property is received for | dv |
| | inadequate consideration, fair market value of | |
| | property in excess of such consideration | |
| e | Any other income (please specify nature) | 1e |
+-----+---------------------------------------------------------+-----------+
+-----+---------------------------------------------------------+-----------+
| Sl. | Nature | Amount |
| no | | |
+-----+---------------------------------------------------------+-----------+
| 1 | Income due to disallowance of exemption | |
| | under clauses of section 10 | |
| 2 | Any specified sum received by a unit holder | |
| | from a business trust during the previous year | |
| | chargeable u/s 56(2)(xii) | |
| | Rows can be added as required | |
+-----+---------------------------------------------------------+-----------+
2 Income chargeable at special rates (2ai + 2aii + 2b+2c+ 2d + 2e elements related to Sl. No. 1)
+-----+---------------------------------------------------------+-----------+
| ai | Winnings from lotteries, crossword puzzles, races, card | 2ai |
| | games, etc., chargeable u/s 115BB | |
| aii | Winnings from online games chargeable u/s 115BBJ | 2aii |
+-----+---------------------------------------------------------+-----------+
| 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 | 2c |
| | ci to cxiv) | |
| | i Dividends received by non-resident (not being a | ci |
| | company) or a foreign company chargeable u/s | |
| | 115A(1)(a)(i) other than proviso to section | |
| | 115A(1)(a)(A) | |
| | ia Dividend received by non-resident (not being a | cia |
| | company) or a 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 115A(1)(a)(A) | |
| | ii Interest received from Government or Indian | cii |
| | concern on foreign currency debts chargeable u/s | |
| | 115A(1)(a)(ii) | |
| | iii Interest received from Infrastructure Debt Fund | ciii |
| | chargeable u/s 115A(1)(a)(iia) | |
| | iv Interest referred to in section 194LC(1) | civ |
| | chargeable u/s 115A(1)(a)(iiaa) @ 5% | |
| | v Interest referred to in Proviso to section 194LC(1) | cv |
| | - chargeable u/s 115A(1)(a)(iiaa) @4% | |
| | vi Interest referred to in section 194LD - chargeable | cvi |
| | u/s 115A(1)(a)(iiab) | |
| | vii Distributed income being interest referred to in | cvii |
| | section 194LBA - chargeable u/s 115A(1)(a)(iiac) | |
| | viii Income from units of UTI or other Mutual Funds | cviii |
| | specified in section 10(23D), purchased in Foreign | |
| | Currency - chargeable u/s 115A(1)(a)(iii) | |
| | ix Income from royalty or fees for technical services | ix |
| | received from Government or Indian concern | |
| | chargeable u/s 115A(1)(b) | |
| | x Income by way of interest from bonds purchased | cx |
| | in foreign currency by non-residents - chargeable | |
| | u/s 115AC | |
+-----+---------------------------------------------------------+-----------+
+-----+---------------------------------------------------------+-----------+
| xi | Income by way of dividends from GDRs purchased in | cxi |
| | foreign currency by non-residents - chargeable u/s | |
| | 115AC | |
| xii | Income received by an FII in respect of securities | cxii |
| | (other than units referred to in section 115AB) - | |
| | chargeable u/s 115AD(1)(i) | |
| xiii| Income received by an FII on bonds or Government | cxiii |
| | securities referred to in section 194LD chargeable as | |
| | per proviso to section 115AD(1)(i) | |
| xiv | Income received by non-residents sportsmen or sports | cxiv |
| | associations chargeable u/s 115BBA | |
+-----+---------------------------------------------------------+-----------+
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)
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Amount | Item No. | Country | Article | Rate as per | Whether TRC | Section of | Rate as per | Applicable |
| No. | of | 1ai, 1b | name & | of DTAA | Treaty | obtained (Y/N) | I.T. Act | I.T. Act | rate [lower of |
| | income | to 1d, | Code | | (enter NIL, | | | | (6) or (9)] |
| | | 2a, 2c | | | if not | | | | |
| | | & 2d in | | | chargeable) | | | | |
| | | which | | | | | | | |
| | | included | | | | | | | |
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
| I | | | | | | | | | |
| II | | | | | | | | | |
+-----+----------+----------+---------+------------+-------------+-------------------+-------------------+-------------------+-------------------+
3 Deductions under section 57(other than those relating to income chargeable at special rates under 2a, 2b, 2c, 2d &
2e)
+-----+---------------------------------------------------------+-----------+
| a | Expenses / Deductions (other than entered in c) | 3a |
| b | Depreciation (available only if income offered in 1c of | 3b |
| | "schedule OS") | |
| c | Interest expenditure on dividend u/s 57(i) (available | 3c |
| | only if income offered in 1a )- | |
| 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 |
| 6 | Net income from other sources chargeable at normal | 6 |
| | applicable rates (1 (after reducing income related to | |
| | DTAA portion) – 3 + 4 + 5) (If negative take the figure | |
| | to 4i of schedule CYLA) | |
| 7 | Income from other sources (other than from owning race | 7 |
| | horses) (2+6) (enter 6 as nil, if negative) | |
| 8 | Income from the activity of owning and maintaining race | |
| | horses | |
+-----+---------------------------------------------------------+-----------+
| a | Receipts | 8a |
| b | Deductions under section 57 in relation to receipts at | 8b |
| | 8a only | |
| c | Amounts not deductible u/s 58 | 8c |
| d | Profits chargeable to tax u/s 59 | 8d |
| e | Balance (8a-8b + 8c +8d) | 8e |
+-----+---------------------------------------------------------+-----------+
| 9 | Income under the head "Income from other sources" (7+8e)| 9 |
| | (take 8e as nil if negative) | |
+-----+---------------------------------------------------------+-----------+
10 Information about accrual/receipt of income from Other Sources
+-----+---------------------------------------------------------+-----------+-----------+-----------+-----------+-----------+
| S. | Other Source Income | Upto 15/6 | 16/6 to | 16/9 to | 16/12 to | 16/3 to |
| No. | | (i) | 15/9 | 15/12 | 15/3 | 31/3 |
| | | | (ii) | (iii) | (iv) | (v) |
+-----+---------------------------------------------------------+-----------+-----------+-----------+-----------+-----------+
| | 1 Winnings from lotteries, crossword puzzles, races, | | | | | |
| | games, gambling, betting, etc., referred to in section| | | | | |
| | 2(24)(ix) | | | | | |
| | 2 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 as | | | | | |
| | per proviso to section 115A(1)(a)(A) @ 20% | | | | | |
| | (Including PTI income) | | | | | |
| | 5 Dividend income under proviso to section | | | | | |
| | 115A(1)(a)(A) @ 10% (Including PTI Income) | | | | | |
| | 6 Dividend Income u/s 115AC @10% | | | | | |
| | 7 Dividend Income (other than units referred to in | | | | | |
| | section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI | | | | | |
| | Income) | | | | | |
| | 8 Dividend income chargeable at DTAA Rates | | | | | |
+-----+---------------------------------------------------------+-----------+-----------+-----------+-----------+-----------+
Schedule 115TD Accreted income under section 115TD (Applicable if exemption claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via)
+-----+---------------------------------------------------------+-----------+
| 1 | Aggregate Fair Market Value (FMV) of total assets of | 1 |
| | specified person | |
| 2 | Less: Total liability of specified person | 2 |
| 3 | Net value of assets (1-2) | 3 |
| 4 | i FMV of assets directly acquired out of income | 4i |
| | referred to in section 10(1) | |
| | ii FMV of assets acquired during the period from the | 4ii |
| | date of creation or establishment to the effective | |
| | date of registration/provisional registration/approval| |
| | u/s 12AB or 2nd Proviso to section 10(23C), if | |
| | benefit u/s 11 and 12 or section 10(23C)(iv)/ | |
| | 10(23C)(v)/ 10(23C)(vi)/10(23C)(via) respectively | |
| | not claimed during the said period | |
| | iii FMV of assets transferred in accordance with third | 4iii |
| | proviso to section 115TD(2) | |
| | iv Total (4i + 4ii + 4iii) | 4iv |
+-----+---------------------------------------------------------+-----------+
| 5 | Liability in respect of assets at 4 above | 5 |
| 6 | Accreted income as per section 115TD [3 – (4iv – 5)] | 6 |
| 7 | Additional income-tax payable u/s 115TD at maximum | 7 |
| | marginal rate | |
| 8 | Interest payable u/s 115TE | 8 |
| 9 | Specified date u/s 115TD | 9 |
| 10 | Additional income-tax and interest payable | 10 |
| 11 | Tax and interest paid | 11 |
| 12 | Net payable/refundable (10 - 11) | 12 |
+-----+---------------------------------------------------------+-----------+
| 13 | Date(s) of deposit of tax on accreted income | Date 1 | Date 2 | Date 3 |
| | | DD/MM/YYYY| DD/MM/YYYY| DD/MM/YYYY|
+-----+---------------------------------------------------------+-----------+-----------+-----------+
| 14 | Name of Bank and Branch | | | |
| 15 | BSR Code | | | |
| 16 | Serial number of challan | | | |
| 17 | Amount deposited | | | |
+-----+---------------------------------------------------------+-----------+-----------+-----------+
Schedule 115BBI Specified income of certain institutions under section 115BBI
+-----+---------------------------------------------------------+-----------+
| 1 | Particulars | Amount |
+-----+---------------------------------------------------------+-----------+
| | Deemed income referred in Explanation 4 to the third | <Total of |
| | proviso to section 10(23C) or section 11(3) | Col 15 of |
| | | Schedule I>|
+-----+---------------------------------------------------------+-----------+
| 2 | Deemed income referred under section 11(1B) | <Total of |
| | | Col 8 of |
| | | Schedule D>|
+-----+---------------------------------------------------------+-----------+
| 3 | Income which is deemed to be income under the | 3 |
| | twenty-first proviso to Section 10(23C) or which is not | |
| | excluded from the total income as per section 13(1)(c) | |
| 4 | Income which is not exempt under section 10(23C) on | 4 |
| | account of violation of clause (b) of the third proviso | |
| | of section 10(23C) or which is not excluded from the | |
| | total income as per section 13(1)(d) | |
| 5 | Income which is not excluded from the total income as | 5 |
| | per section 11(1)(c) | |
| 6 | Income accumulated or set apart in excess of fifteen | 6 |
| | per cent of the income where such accumulation is not | |
| | allowed under any specific provision of this Act; | |
| 7 | Total (total of Sl. No. 1 to 6) | 7 |
+-----+---------------------------------------------------------+-----------+
Schedule FSI Details of Income from outside India and tax relief (available only in case of resident)
+-----+-------------------+--------------+-------------------+------------+------------+-------------------+-------------------+-------------------+
| Sl. | Country | Taxpayer | Sl. Head of income| Income from| Tax paid | Tax payable on | Tax relief | Relevant |
| No. | Code | Identificati | | outside | outside | such income | available in | article of |
| | (Dropdown | on | | India | India | under normal | India | DTAA if |
| | to be | Number | | (included | | provisions in | (e)= (c) or (d) | relief claimed |
| | provided in | | | in PART B-TI)| | India | whichever is | u/s 90 or 90A |
| | the e-filing | | | | | | lower | |
| | utility) | | | | | | | |
+-----+-------------------+--------------+-------------------+------------+------------+-------------------+-------------------+-------------------+
| 1 | (a) | (b) | (c) | (d) | (e) | (f) | | | |
+-----+-------------------+--------------+-------------------+------------+------------+-------------------+-------------------+-------------------+
| | i House Property | | | | | | | | |
| | ii Business or | | | | | | | | |
| | Profession | | | | | | | | |
| | iii Capital Gains | | | | | | | | |
| | iv Other sources | | | | | | | | |
| | Total | | | | | | | | |
+-----+-------------------+--------------+-------------------+------------+------------+-------------------+-------------------+-------------------+
| 2 | | | | | | | | | |
+-----+-------------------+--------------+-------------------+------------+------------+-------------------+-------------------+-------------------+
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 | Total taxes paid | Total tax relief | Section under |
| | | Identification | outside India | available | which relief |
| | | Number | (total of (c) of | (total of (e) of | claimed |
| | | | Schedule FSI in | Schedule FSI in | (specify 90, 90A |
| | | | respect of each | respect of each | or 91) |
| | | | country) | country) | |
+-----+-------------------+-------------------+-------------------+-------------------+-------------------+
| | (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 |
+-----+---------------------------------------------------------+-----------+
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
as on 31st December, 2023)
+-----+----------+----------+-------------------+-------------------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Country | Country | Name of | Address | ZIP | Account | Status | Account | Peak | Closing | Gross |
| No | name | code | financial | of | code | number | | opening date | balance | balance | interest |
| | | | institutio | financial | | | | | during | | paid/credited |
| | | | n | institutio | | | | | the period | | to the |
| | | | | n | | | | | | | 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 as
on 31st December, 2023
+-----+----------+----------+-------------------+-------------------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Country | Country | Name of | Address | ZIP | Account | Status | Account | Peak | Closing | Gross |
| No | name | code | financial | of | code | number | | opening date | balance | balance | amount |
| | | | institution | financial | | | | | during | | paid/credited |
| | | | | institution | | | | | the period | | to the |
| | | | | | | | | | | | account |
| | | | | | | | | | | | during the |
| | | | | | | | | | | | period |
| | | | | | | | | | | | (drop down to be |
| | | | | | | | | | | | specified |
| | | | | | | | | | | | 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 as on 31st December, 2023
+-----+----------+----------+----------+----------+----------+----------+------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Country | Country | Name of | Address | ZIP | Nature | Date of | Initial | Peak | Closin Total | Total |
| No | name | code | entity | of entity| code | of entity| acquirin | value of | value of | g value | gross | gross |
| | | | | | | | g the | the | the | | amount | proceeds |
| | | | | | | | interest | investment | investment | | paid/credite | from sale |
| | | | | | | | | during | during | | d with | or |
| | | | | | | | | the period | the period | | respect to | redemption |
| | | | | | | | | | | | the holding | of |
| | | | | | | | | | | | during the | investment |
| | | | | | | | | | | | period | 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. | Country | Country | Name of | Address | ZIP | Date of | The cash value | Surrender | Total |
| No | name | code | financial | of | code | contract | or surrender | value of | gross |
| | | | institution in | financial | | | the contract | the contract | amount |
| | | | which insurance | institution | | | | | paid/credited |
| | | | contract held | | | | | | with respect |
| | | | | | | | | | to the |
| | | | | | | | | | contract |
| | | | | | | | | | during the |
| | | | | | | | | | period |
+-----+----------+----------+-------------------+-------------------+----------+-------------------+-------------------+-------------------+-------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | | (9) |
+-----+----------+----------+-------------------+-------------------+----------+-------------------+-------------------+-------------------+-------------------+
| (i) | | | | | | | | | |
| (ii)| | | | | | | | | |
+-----+----------+----------+-------------------+-------------------+----------+-------------------+-------------------+-------------------+-------------------+
+-----+----------+----------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Country | ZIP | Asset | Ownership| Date | Total | Income | Nature of | Income taxable | Item |
| No | name | Code | of | - Direct/| since | Investment | accrued from | Income | and offered | number |
| | and | | asset | Beneficia| held | (at cost) (in | such Interest | | in this return | of |
| | code | | | l | | rupees) | | | | schedule |
| | | | | owner/ | | | | | | |
| | | | | Beneficia| | | | | | |
| | | | | ry | | | | | | |
+-----+----------+----------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+
| (1) | (2a) | (2b) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) |
+-----+----------+----------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| (i) | | | | | | | | | | | |
| (ii)| | | | | | | | | | | |
+-----+----------+----------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on
31st December, 2023
+-----+----------+----------+-------------------+-------------------+------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Country | ZIP | Address of | Ownership | Date of | Total | Income | Nature of | Income taxable | Item |
| No | name | Code | the Property | - Direct/ | acquisitio | Investment | derived from | Income | and offered | number |
| | and | | | Beneficial | n | (at cost) (in | the property | | in this return | of |
| | code | | | owner/ | | rupees) | | | | schedule |
| | | | | Beneficiary | | | | | | |
+-----+----------+----------+-------------------+-------------------+------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| (1) | (2) | (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 as on
31st December, 2023
+-----+----------+----------+-------------------+-------------------+------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Country | ZIP | Nature of | Ownership | Date of | Total | Income | Nature of | Income taxable | Item |
| No | name | Code | Asset | - Direct/ | acquisitio | Investment | derived from | Income | and offered | number |
| | and | | | Beneficial | n | (at cost) (in | the asset | | in this return | of |
| | code | | | owner/ | | rupees) | | | | schedule |
| | | | | Beneficiary | | | | | | |
+-----+----------+----------+-------------------+-------------------+------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| (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 during the
calendar year ending as on 31st December, 2023 and which has not been included in A to D above.
+-----+-------------------+-------------------+----------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| Sl. | Name of | Address | Country | ZIP | Name | Account | Peak | Whether | If (7) is | If (7) is yes, | Item |
| No | the | of the | Name | Code | of the | Number | Balance/ | income accrued | yes, | Income offered | number |
| | Institution | Institutio | and | | account | | Investment | is taxable in | Income | in this return | of |
| | in which the | n | Code | | holder | | during the | your hands? | accrued | | schedule |
| | account is | | | | | | year (in | | in the | | |
| | held | | | | | | rupees) | | account | | |
+-----+-------------------+-------------------+----------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| (1) | (2a) | (2b) | (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. | Country | ZIP | Name and | Name and | Name and | Date | Whether | If (8) is | If (8) is yes, | Item |
| No | name | Code | address of | address | address | since | income | yes, | Income offered | number |
| | and | | the trust | of trustees | of Settlor | position | derived is | Income | in this return | of |
| | code | | | | | held | taxable in your | derived | | schedule |
| | | | | | | | hands? | from the | | | |
| | | | | | | | | trust | | | |
+-----+----------+----------+-------------------+-------------------+-------------------+------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| (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. | Country | ZIP | Name and address | Income | Nature of | Whether | If (6) is yes, | Item |
| No | name | Code | of the person | derived | income | taxable in | Income offered | number |
| | and | | from whom derived | | | your hands? | in this return | of |
| | code | | | | | | | schedule |
+-----+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| (1) | (2a) | (2b) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
+-----+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| (i) | | | | | | | | | |
| (ii)| | | | | | | | | |
+-----+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
NOTE Please refer to instructions for filling out this schedule.
Schedule SH SHAREHOLDING OF UNLISTED COMPANY
If you are an unlisted company, please furnish the following details;-
Details of shareholding at the end of the previous year
+-------------------+-------------------+----------+----------+------------+-------------------+-------------------+-------------------+-------------------+
| Name of the | Residential | Type of | PAN | Date of | Number of | Face value | Issue Price | Amount |
| shareholder | status in India | share | | acquisition| shares held | per share | per share | received |
+-------------------+-------------------+----------+----------+------------+-------------------+-------------------+-------------------+-------------------+
| | | | | | | | | |
+-------------------+-------------------+----------+----------+------------+-------------------+-------------------+-------------------+-------------------+
Details of equity share application money pending allotment at the end of the previous year
+-------------------+-------------------+----------+----------+------------+-------------------+-------------------+-------------------+-------------------+
| Name of the | Residential | Type of | PAN | Date of | Number of | Application | Face value | Proposed |
| applicant | status in | share | | application| shares | money | per share | issue |
| | India | | | | applied for | received | | price |
+-------------------+-------------------+----------+----------+------------+-------------------+-------------------+-------------------+-------------------+
| | | | | | | | | |
+-------------------+-------------------+----------+----------+------------+-------------------+-------------------+-------------------+-------------------+
Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the
previous year
+-------------------+-------------------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| Name of the | Residential | Type | PAN | Number | Face | Issue | Amount | Date of | Date on | Mode of | In case of |
| shareholder | status in | of | | of shares| value | Price | received | acquisition | which cease | cessation | transfer, |
| | India | share | | held | per | per | | | to be | | PAN of the |
| | | | | | share | share | | | shareholder | | shareholder |
+-------------------+-------------------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| | | | | | | | | | | | |
+-------------------+-------------------+----------+----------+----------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
Part-B
Part B - TI STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2024
Part B1 Applicable if exemption is being claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) and
where Part B3 is not applicable.
+-----+---------------------------------------------------------+-----------+
| 1 | Voluntary Contributions and anonymous donations taxable | 1 |
| | u/s 115BBC (Other than Corpus) [(C- Ai-Bi+E) of | |
| | Schedule VC] | |
| 2 | Voluntary contribution forming part of corpus other than| 2 |
| | anonymous donations taxable u/s 115BBC [(A + B) of | |
| | schedule Part B-TI -Part B1] | |
+-----+---------------------------------------------------------+-----------+
| | Corpus representing donations received for the | A |
| | renovation or repair of places notified u/s 80G(2)(b) | |
| | [Aia +Bia of Schedule VC] | |
+-----+---------------------------------------------------------+-----------+
| | Corpus other than above [Aib +Bib of Schedule VC] | B |
+-----+---------------------------------------------------------+-----------+
| 3 | Aggregate of income referred to in sections 11, 12 and | 3 |
| | sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi) and | |
| | 10(23C)(via) derived during the previous year excluding | |
| | Voluntary contribution included in 1 above (10 of | |
| | Schedule AI) | |
| 4 | Amount eligible for exemption under section 11(1)(c) | 4 |
+-----+---------------------------------------------------------+-----------+
| | Approval number given by the Board | A |
| | Date of approval by board | B |
+-----+---------------------------------------------------------+-----------+
| 5 | Income to be applied [1+3-4-(Al-Ala of Schedule A)] | 5 |
| 6 | Application of income for charitable or religious | |
| | purposes or for the stated objects of the trust/institution:| |
+-----+---------------------------------------------------------+-----------+
| i | Amount applied during the previous year [Excluding | 6i |
| | application from borrowed fund, deemed application, | |
| | previous year accumulation upto 15% etc, i. e. not | |
| | from the income of prev. year] [Sr.no. G from Schedule A]| |
| ii | Repayment of loan during the previous year- [Sr.no. 4 of| 6ii |
| | table A2 of Schedule J] | |
| iii | Amount applied during the previous year- invested or | 6iii |
| | deposited back into specified mode of Corpus fund | |
| | (disallowed earlier on application of fund for object | |
| | of trust/institution) invested or deposited back, into | |
| | one or more of the forms or modes specified in Section | |
| | 11(5) maintained specifically for such corpus, from the | |
| | income of that year and to the extent of such | |
| | investment or deposit [Sr.no. 4 of table A1 of Schedule J]| |
| iv | Amount deemed to have been applied during the previous | 6iv |
| | year as per clause (2) of Explanation to section 11(1) | |
| | < Col 2 of Schedule D for FY 2023-24> | |
+-----+---------------------------------------------------------+-----------+
| | If (iv) above applicable, whether option in Form No. 9A | A |
| | has been furnished to the Assessing Officer | |
| | If yes, date of furnishing Form No. 9A (DD/MM/YYYY) | B |
+-----+---------------------------------------------------------+-----------+
| v | Amount accumulated or set apart for application to | 6v |
| | charitable or religious purposes or for the stated | |
| | objects of the trust/institution to the extent it does | |
| | not exceed 15 per cent of income derived from property | |
| | held in trust/ institution under section 11(1)(a)/ | |
| | 11(1)(b) or in terms of third proviso to section | |
| | 10(23C) {restricted to maximum of 15% of [(1 +3 above) | |
| | -(Al of Schedule A)]} | |
| vi | Amount in addition to amount referred to in (v) above, | 6vi |
| | accumulated or set apart for specified purposes if all | |
| | the conditions in section 11(2) and 11(5) or third | |
| | proviso to section 10(23C) are fulfilled) <Col 2 of | |
| | Schedule I for FY 2023-24> | |
+-----+---------------------------------------------------------+-----------+
| | If (vi) above applicable, whether option in Form No. 10 | A |
| | has been furnished to the Assessing Officer | |
| | If yes, date of furnishing Form No. 10 (DD/MM/YYYY) | B |
+-----+---------------------------------------------------------+-----------+
| vii | Total [6i+6ii+6iii+6iv+6v+6vi] | 6vii |
+-----+---------------------------------------------------------+-----------+
7 Additions | |
+-----+---------------------------------------------------------+-----------+
| i | Income chargeable under section 115BBI <Total of Sl. No| 7i |
| | 7 of Schedule 115BBI> | |
| ii | Income in respect of which exemption under section 11 | 7ii |
| | is not available, being anonymous donation (Diii of | |
| | schedule VC) | |
| iii | Income chargeable under section 12(2) | 7iii |
| iv | Amount disallowable under section 11(1) r.w.s 40(a)(ia) | 7iv |
| | or 10(23C) r.w.s. 40(a)(ia) | |
| v | Amount disallowable under section 11(1) r.w.s 40A(3)/ | 7v |
| | (3A) or 10(23C) r.w.s. 40A(3)/(34) | |
| vi | Income as per Explanation 3B in case of violation of | 7vi |
| | clause (a) or (b) or (c) of Explanation 3A to section | |
| | 11(1) read with section 80G(2)(b) | |
| vii | Income as per Explanation 1B in case of violation of | 7vii |
| | clause (a) or (b) or (c) of Explanation 1A to section | |
| | 10(23C) read with section 80G(2)(b) | |
| viii| Any other income on which exemption is not allowable | 7viii |
| | under the Income-tax Act | |
| ix | Total [7i+7ii+7iii+7iv+7v+7vi+7vii+7viii] | 7ix |
+-----+---------------------------------------------------------+-----------+
8 Income chargeable u/s 11(4) | 8 |
+-----+---------------------------------------------------------+-----------+
+-----+---------------------------------------------------------+-----------+
| 9 | Gross income after Exemption u/s 11/10(23C)(iv)/ | 9 |
| | 10(23C)(v)/ 10(23C)(vi)/10(23C)(via) [(5-6vii)+7ix+8] | |
+-----+---------------------------------------------------------+-----------+
| | Income not forming part of item No. 9 above | |
| i | Income from house property [ 3 of Schedule HP] (enter | 10i |
| | nil if loss) | |
| ii | Profits and gains of business or profession [as per item| 10ii |
| | No. D 48 of schedule BP] | |
| iii | Income under the head Capital Gains | |
| | A Short term | 10iiiA |
| | Ai Short-term chargeable @ 15% (9ii of item E of | Ai |
| | schedule CG) | |
| | Aii Short-term chargeable @ 30% (9iii of item E of | Aii |
| | schedule CG) | |
| | Aiii Short-term chargeable at applicable rate (9iv of | Aiii |
| | item E of schedule CG) | |
| | Aiv Short-term chargeable at special rates in India as | Aiv |
| | per DTAA (9v of item E of Schedule CG) | |
| | Av Total Short-term (Ai + Aii + Aiii+ Aiv) (enter nil | Av |
| | if loss) | |
| | B Long term | 10iiiB |
| | Bi Long-term chargeable @ 10% (9vi of item E of | Bi |
| | schedule CG) | |
| | Bii Long-term chargeable @ 20% (9vii of item E of | Bii |
| | schedule CG) | |
| | Biii Long-term chargeable at special rates in India as | Biii |
| | per DTAA (9viii of item E of schedule CG) | |
| | Biv Total Long-term (Bi + Bii + Biii) (enter nil if | Biv |
| | loss) | |
| | C Sum of Short-term/Lon g-term capital gains (Av+Biv) | 10iiiC |
| | (enter nil if loss) | |
| | D Capital gain chargeable @ 30% u/s 115BBH (C2 of | 10iiiD |
| | schedule CG) | |
| | E Total capital gains (C + D) | 10iiiE |
| iv | Income from other sources [as per item No. 9 of | 10iv |
| | Schedule OS] | |
| v | Total (10i + 10ii + 10iiiE + 10iv) | 10v |
+-----+---------------------------------------------------------+-----------+
| 11 | Gross income (9+10) | 11 |
| 12 | Losses of current year to be set off against 10v (total | 12 |
| | of 2xiv, 3xiv and 4xiv of Schedule CYLA) | |
| 13 | Total Income (11-12) | 13 |
| 14 | Income which is included in 13 and chargeable to tax at | 14 |
| | special rates (total of col. (i) of schedule SI) | |
| 15 | Anonymous donations, included in 13, to be taxed under | 15 |
| | section 115BBC @ 30% (Diii of Schedule VC) | 1 |
| 16 | Specified Income chargeable u/s 115BBI, included in 13, | 16 |
| | to be taxed @ 30% (Sl. No. 7 of Schedule 115BBI) | |
| 17 | Aggregate Income to be taxed at normal rates | 17 |
| | (13-14-15-16) | |
+-----+---------------------------------------------------------+-----------+
Part B2 - Applicable if exemption is being claimed under section 13A/13B and under sections 10(21),
10(234), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab), 10(23C)(iiiac),
10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47)
+-----+---------------------------------------------------------+-----------+
| 1 | Amount eligible for exemption under sections 10(21), | 1 |
| | 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), | |
| | 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46), | |
| | 10(46A), 10(46B), 10(47) [Sl. No. 1 of Schedule IE-1] | |
| 2 | Amount eligible for exemption under section 10(23A), | 2 |
| | 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), | |
| | 10(23C)(iiiae), 10(24) [{Sl. No. 1 of Schedule IE-2 | |
| | (For Row A)} or {Total of Sl. No. 3 of Schedule IE-3} | |
| | or {Total of Sl. No. 3 of Schedule IE-4}] | |
| 3 | Income chargeable under section 11(3) read with section | 3 |
| | 10(21) [Total of Col 15 of Schedule I] | |
| 4 | Income claimed as exempt under section 13A in case of | 4 |
| | a Political Party | |
| 5 | Income claimed as exempt under section 13B in case of | 5 |
| | an Electoral Trust (item No. 6vii of Schedule ET) | |
| 6 | Voluntary Contribution received during the year | 6 |
| | [applicable for sections 13A and 13B] | |
| | Heads of Income | |
| i | Income from house property [3 of Schedule HP] (enter | 7i |
| | nil if loss) | |
| ii | Profits and gains of business or profession [as per item| 7ii |
| | No. D 48 of schedule BP] | |
| iii | Income under the head Capital Gains | |
| | A Short term (A5 of schedule CG) | 7iiiA |
| | Ai Short-term chargeable @ 15% (9ii of item E of | Ai |
| | schedule CG) | |
| | Aii Short-term chargeable @ 30% (9iii of item E of | Aii |
| | schedule CG) | |
| | Aiii Short-term chargeable at applicable rate (9iv of | Aiii |
| | item E of schedule CG) | |
| | Aiv Short-term chargeable at special rates in India as | Aiv |
| | per DTAA (9v of item E of Schedule CG) | |
| | Av Total Short-term (Ai + Aii + Aiii + Aiv) | Av |
+-----+---------------------------------------------------------+-----------+
+-----+---------------------------------------------------------+-----------+
| | (enter nil if loss) | |
| B | Long term (B4 of schedule CG) (enter nil if loss) | 7iiiB |
| | Bi Long-term chargeable @ 10% (9vi of item E of | Bi |
| | schedule CG) | |
| | Bii Long-term chargeable @ 20% (9vii of item E of | Bii |
| | schedule CG) | |
| | Biii Long-term chargeable at special rates in India as | Biii |
| | per DTAA (9viii of item E of schedule CG) | |
| | Biv Total Long-term (Bi + Bii + Biii) (enter nil if | Biv |
| | loss) | |
| | C Sum of Short-term/Lon g-term capital gains (Av+Biv) | 7iiiC |
| | (enter nil if loss) | |
| | D Capital gain chargeable @ 30% u/s 115BBH (C2 of | 7iiiD |
| | schedule CG) | |
| | E Total capital gains (C + D) | 7iiiE |
| iv | Income from other sources [as per item No. 9 of | 7iv |
| | Schedule OS] | |
| v | Total (7i + 7ii + 7iiiE + 7iv) | 7v |
+-----+---------------------------------------------------------+-----------+
| 8 | Gross income [6+7v-4-5] +3 | 8 |
| 9 | Losses of current year to be set off against 7v (total | 9 |
| | of 2xiv, 3xiv and 4xiv of Schedule CYLA) | |
| 10 | Gross Total Income (8-9) | 10 |
| 11 | Income which is included in 10 and chargeable to tax at | 11 |
| | special rates (total of col. (i) of schedule SI) | |
| 12 | Net Agricultural income for rate purpose | 12 |
| 13 | Aggregate Income (10-11+12) [applicable if (10-11) | 13 |
| | exceeds maximum amount not chargeable to tax] | |
| 14 | Income chargeable at maximum marginal rates | 14 |
+-----+---------------------------------------------------------+-----------+
Part B3- Applicable if total income chargeable to tax u/s twenty-second proviso to section 10(23C) or section 13(10)
If yes in Sl. No. A(26) of Part A-General, please the provide computation of Income chargeable under twenty
second proviso to Clause (23C) of section 10/Sub-section (10) of section 13
+-----+---------------------------------------------------------+-----------+
| 1 | Total Income for the previous year other than Sl. No. 7 | Amount in |
| | | Rs. |
| 2 | Total Expenditure incurred in India, for the objects of | Amount in |
| | the assessee | Rs. |
| | Expenditure to be disallowed | |
| i | Expenditure from the corpus standing to the credit of | Amount in |
| | the trust or institution as on the end of the financial | Rs. |
| | year immediately preceding the previous year relevant | |
| | to the assessment year for which income is being | |
| | computed | |
| ii | Expenditure from any loan or borrowing | Amount in |
| | | Rs. |
| iii | Depreciation in respect of an asset, acquisition of | Amount in |
| | which has been claimed as application of income, in | Rs. |
| | the same or any other previous year; and | |
| iv | Expenditure in the form of contribution or donation to | Amount in |
| | any person. | Rs. |
| v | Capital expenditure | Amount in |
| | | Rs. |
| vi | Amount disallowable under Explanation to sub-section | Amount in |
| | (10) of section 13 or Explanation to twenty second | Rs. |
| | proviso to clause (23C) of section 10 read with | |
| | sub-clause (ia) of clause (a) of section 40 | |
| vii | Amount disallowable under Explanation to sub-section | Amount in |
| | (10) of section 13 or Explanation to twenty second | Rs. |
| | proviso to clause (23C) of section 10 read with | |
| | sub-section 3 of section 40A | |
| viii| Amount disallowable under Explanation to sub-section | Amount in |
| | (10) of section 13 or Explanation to twenty second | Rs. |
| | proviso to clause (23C) of section 10 read with | |
| | section (3A) of section 40A | |
| ix | Any other disallowance | Amount in |
| | | Rs. |
| x | Total expenditure to be disallowed | Amount in |
| | (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix) | Rs. |
+-----+---------------------------------------------------------+-----------+
| 4 | Additions | |
| i | Income chargeable under section 115BBI <Total of Sl. No| Amount in |
| | 7 of Schedule 115BBI> | Rs. |
| ii | Income in respect of which exemption under section 11 | Amount in |
| | is not available, being anonymous donation (Diii of | Rs. |
| | schedule VC) | |
| iii | Income chargeable under section 12(2) | Amount in |
| | | Rs. |
| iv | Income as per Explanation 3B in case of violation of | Amount in |
| | clause (a) or (b) or (c) of Explanation 3A to section | Rs. |
| | 11(1) read with section 80G(2)(b) | |
+-----+---------------------------------------------------------+-----------+
+-----+---------------------------------------------------------+-----------+
| v | Income as per Explanation 1B in case of violation of | Amount in |
| | clause (a) or (b) or (c) of Explanation 1A to section | Rs. |
| | 10(23C) read with section 80G(2)(b) | |
| vi | Any other income on which exemption is not allowable | Amount in |
| | under the Income-tax Act | Rs. |
| vii | Total Additions (i)+(ii)+(iii)+(iv)+(v)+(vi) | Amount in |
| | | Rs. |
| 5 | Income chargeable u/s 11(4) | Amount in |
| | | Rs. |
| 6 | Sum total [(1-2+3x)+4vii+5)] | Amount in |
| | | Rs. |
| 7 | Income not forming part of item No. 6 above | |
| i | Income from house property [3 of Schedule HP] (enter | Amount in |
| | nil if loss) | Rs. |
| ii | Profits and gains of business or profession [as per item| Amount in |
| | No. D48 of schedule BP] | Rs. |
| iii | Income under the head Capital Gains | |
| | a Short term | |
| | ai Short-term chargeable @ 15% (9ii of item E of | Amount in |
| | schedule CG) | Rs. |
| | aii Short-term chargeable @ 30% (9iii of item E of | Amount in |
| | schedule CG) | Rs. |
| | aiii Short-term chargeable at applicable rate (9iv of | Amount in |
| | item E of schedule CG) | Rs. |
| | aiv Short-term chargeable at special rates in India as | Amount in |
| | per DTAA (9v of item E of Schedule CG) | Rs. |
| | av Total Short-term (ai + aii + aiii + aiv) (enter nil | Amount in |
| | if loss) | Rs. |
| | b Long term | |
| | bi Long-term chargeable @ 10% (9vi of item E of | Amount in |
| | schedule CG) | Rs. |
| | bii Long-term chargeable @ 20% (9vii of item E of | Amount in |
| | schedule CG) | Rs. |
| | biii Long-term chargeable at special rates in India as | Amount in |
| | per DTAA (9viii of item E of schedule CG) | Rs. |
| | biv Total Long-term (bi + bii + biii) (enter nil if | Amount in |
| | loss) | Rs. |
| | C Sum of Short-term/Lon g-term capital gains (av+biv) | Amount in |
| | (enter nil if loss) | Rs. |
| | D Capital gain chargeable @ 30% u/s 115BBH (C2 of | Amount in |
| | schedule CG) | Rs. |
| | E Total capital gains (c + d) | Amount in |
| | | Rs. |
| iv | Income from other sources [as per item No. 9 of | Amount in |
| | Schedule OS] | Rs. |
| v | Total (7i+7ii+7iiie+7iv) | Amount in |
| | | Rs. |
| 8 | Losses of current year to be set off against 7v (total | Amount in |
| | of 2xiv, 3xiv and 4xiv of Schedule CYLA) | Rs. |
| 9 | Total Income (6+7-8) | Amount in |
| | | Rs. |
| 10 | Income which is included in 9 and chargeable to tax at | Amount in |
| | special rates (total of col. (i) of schedule SI) | Rs. |
| 11 | Anonymous donations, included in 9, to be taxed under | Amount in |
| | section 115BBC @ 30% (Diii of Schedule VC) | Rs. |
| 12 | Income chargeable u/s 115BBI, included in 9, to be taxed| Amount in |
| | @ 30% (Sl. No 7 of Schedule 115BBI) | Rs. |
| 13 | Income chargeable to tax u/s twenty-second proviso to | Amount in |
| | clause (23C) of section 10 or sub-section (10) of | Rs. |
| | section 13 (9-10-11-12) | |
+-----+---------------------------------------------------------+-----------+
Part B- TTI Computation of tax liability on total income
+-----+---------------------------------------------------------+-----------+
| 1 | Tax payable on total income | |
| a | Tax at normal rates on [Sl. No. 17 of Part B1 of | 1a |
| | Part B-TI] OR [Sl. No. (13-14) of Part B2 of Part B-TI] | |
| | OR [Sl. No. 13 of Part B3 of Part B-TI] | |
| b | Tax at special rates (total of col. (ii) of Schedule-SI)| 1b |
| c | Tax on anonymous donation u/s 115BBC @30% on [Sl. No. | 1c |
| | 15 of Part B1 of Part B-TI] OR [Sl. No. 11 of Part B3 | |
| | of Part B-TI] | |
| d | Tax on income chargeable u/s 115BBI @30% on [Sl. No. | 1d |
| | 16 of Part B1 of Part B-TI] OR [Sl. No. 12 of Part B3 | |
| | of Part B-TI] | |
| e | Tax at maximum marginal rate on Sl. No. 14 of Part B2 | 1e |
| | of Part B-TI | |
| f | Rebate on agricultural income [ In Part B2, applicable | 1f |
| | if (10-11) of Part B-TI exceeds maximum amount not | |
| | chargeable to tax] | |
| g | Tax Payable on Total Income (1a+ 1b+1c+1d+1e-1f) | 1g |
+-----+---------------------------------------------------------+-----------+
| 2 | Surcharge | |
| i | 25% of Column (ii) of "Income under section 115BBE" | 2i |
| | of Schedule SI | |
| ii | On [1g - (Column (ii) of "Income under section 115BBE” | 2ii |
| | of Schedule SI)] | |
| iii | Total (i + ii) | 2iii |
+-----+---------------------------------------------------------+-----------+
| 3 | Health and Education cess @ 4% on (1g+ 2iii) | 3 |
| 4 | Gross tax liability (1g+ 2iii + 3) | 4 |
| 5 | Tax relief | |
| a | Section 90/90A (2 of Schedule TR) | 5a |
| b | Section 91 (3 of Schedule TR) | 5b |
| c | Total (5a + 5b) | 5c |
+-----+---------------------------------------------------------+-----------+
| 6 | Net tax liability (4 – 5c) | 6 |
| 7 | Interest and fee payable | |
| a | Interest for default in furnishing the return (section | 7a |
| | 234A) | |
| b | Interest for default in payment of advance tax (section | 7b |
| | 234B) | |
| c | Interest for deferment of advance tax (section 234C) | 7c |
| d | Fee for default in furnishing return of income (section | 7d |
| | 234F) | |
| e | Total Interest and Fee Payable (7a+ 7b+7c+7d) | 7e |
+-----+---------------------------------------------------------+-----------+
| 8 | Aggregate liability (6 + 7e) | 8 |
+-----+---------------------------------------------------------+-----------+
9 Taxes Paid | |
+-----+---------------------------------------------------------+-----------+
| a | Advance Tax (from column 5 of 15A) | 9a |
| b | TDS (total of column 9 of 15B) | 9b |
| c | TCS (total of column 7(i) of 15C) | 9c |
+-----+---------------------------------------------------------+-----------+
+-----+---------------------------------------------------------+-----------+
| d | Self-Assessment Tax (from column 5 of 15A) | 9d |
| e | Total Taxes Paid (9a+9b+9c+9d) | 9e |
+-----+---------------------------------------------------------+-----------+
| 10 | Amount payable (Enter if 8 is greater than 9e, else | 10 |
| | enter 0) | |
| 11 | Refund (If 9e is greater than 8) (refund, if any, will | 11 |
| | be directly credited into the bank account) | |
| 12 | Net tax payable on 115TD income including interest u/s | 12 |
| | 115TE (Sr.no. 12 of Schedule 115TD) | |
+-----+---------------------------------------------------------+-----------+
13 Do you have a bank account in India Select Yes or No
a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
+-----+---------------------------------------------------------+-------------------+-------------------+-------------------+
| Sl. | IFS Code of the Bank | Name of the Bank | Account Number | Type of account |
| | in case of Bank | | | (Dropdown to be |
| | Accounts held in India | | | 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, may, at their option, furnish the details of one foreign bank account:
+-----+-------------------+-------------------+-------------------+-------------------+
| Sl. | SWIFT Code | Name of the Bank | Country of | IBAN |
| No. | | | Location | |
+-----+-------------------+-------------------+-------------------+-------------------+
| | | | | |
+-----+-------------------+-------------------+-------------------+-------------------+
14 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]
15 TAX PAYMENTS
A Details of payments of Advance Tax and Self-Assessment Tax
+-----+---------------------------------------------------------+-------------------+-------------------+-------------------+
| Sl. | BSR Code | Date of Deposit | Serial Number | Amount (Rs) |
| No | | (DD/MM/YYYY) | of Challan | |
+-----+---------------------------------------------------------+-------------------+-------------------+-------------------+
| (1) | (2) | (3) | (4) | (5) |
+-----+---------------------------------------------------------+-------------------+-------------------+-------------------+
| i | | | | |
| ii | | | | |
| iii | | | | |
| iv | | | | |
+-----+---------------------------------------------------------+-------------------+-------------------+-------------------+
NOTE Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI
B 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. | TDS | PAN/Aadhar | TAN of the | Unclaimed TDS | TDS of the | TDS credit being claimed this Year| Corresponding | TDS |
| No. | credit | of Other | Deductor/ | brought | current | | | Receipts/ | credit |
| | relating | Person (if | PAN/Aadhar | forward (b/f) | Financial | | | withdrawals | carried |
| | to self/ | TDS credit | of Tenant/ | | Year | | | offered | forward |
| | other | related to | Buyer | | (TDS Deducted | | | | |
| | person | other | | | during the | | | | |
| | [other | person) | | | FY2023-24) | | | | |
| | person | | | | | | | | | |
| | as per | | | | | | | | | |
| | rule | | | | | | | | | |
| | 37BA(2)] | | | | | | | | | |
+-----+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) |
+-----+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| | | | | Fin. | TDS | Deducted | Claimed | Claimed | Gross | Head | Income | |
| | | | | Year in | Deducted | in the | in own | in the | Amount | of | TDS | |
| | | | | which | in own | hands of | hands | hands of | | Income | PAN/ | |
| | | | | deducted | hands | any other | | any other | | | Aadhaar | |
| | | | | | | person as | | person as | | | | |
| | | | | | | per rule | | per rule | | | | |
| | | | | | | 37BA(2) | | 37BA(2) | | | | |
| | | | | | | (if | | (if | | | | |
| | | | | | | applicable) | | applicable) | | | | |
+-----+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
| i | | | | | | | | | | | | |
+-----+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+-------------------+
+-----+---------------------------------------------------------+-----------+
| C | Details of Tax Collected at Source (TCS) [As per Form | |
| | 27D issued by the Collector(s)] | |
+-----+---------------------------------------------------------+-----------+
| Sl. | TCS credit | Tax Deduction | PAN of | Unclaimed TCS | TCS of the | TCS credit | TCS |
| No. | relating to | and Tax | other | brought | current | being claimed | credit |
| | self/other | Collection | Person (if | forward (b/f) | fin. Year | this Year | being |
| | person [as | Account | TCS credit | | (tax collected | | carried |
| | per rule 37-1] | Number of the | related to | Fin. Year | Amount | during the | | forward |
| | | Collector | other | in which | b/f | FY 2023-24) | | |
| | | | person) | collected | | | | |
| | | | | | | Collected | Collected | Claimed in | Claimed in |
| | | | | | | in own | in the | own hands | the hands |
| | | | | | | hands | hands of | | of any |
| | | | | | | | any other | | other |
| | | | | | | | person as | | person as |
| | | | | | | | per rule | | per rule |
| | | | | | | | 37-1 (if | | 37-1 (if |
| | | | | | | | applicable)| | applicable) |
+-----+-------------------+-------------------+-------------------+-----------+---------+-----------+-----------+-----------+-------------------+-------------------+
| (1) | (2i) | (2ii) | (3) | (4) | (5) | (6i) | (6ii) | (7i) | (7ii) | (8) |
+-----+-------------------+-------------------+-------------------+-----------+---------+-----------+-----------+-----------+-------------------+-------------------+
| i | | | | | | | | | | |
+-----+-------------------+-------------------+-------------------+-----------+---------+-----------+-----------+-----------+-------------------+-------------------+
NOTE Please enter total of column (7)(i) in 9c of Part B-TTI
VERIFICATION
I, ________________________________________ son/ daughter of ________________________________________, solemnly declare that to the best of
my knowledge and belief, the information given in the return and the schedules, statements, etc. accompanying it is correct and complete is
in accordance with the provisions of the Income-tax Act, 1961.
I further declare that I am making this return in my capacity as ________________________________________ (drop down to be provided) and I am also
competent to make this return and verify it. I am holding permanent account number ________________________________________ (if allotted) (Please see instruction).
I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement
have been complied with. (Applicable, in a case where return is furnished under section 92CD)
Place ________________________________________ Date ________________________________________ Sign here ________________________________________
[Notification No. 24/2024/F. No. 370142/1/2024-TPL(Part-1)]
SURBENDU THAKUR, Under Secy.
Note:- The Income-tax Rules, 1962 were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i)
vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 83(E), dated the
31st January, 2024.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
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