Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-05052025-262891
EXTRAORDINARY
PART II-Section 3-Sub-section (i)
PUBLISHED BY AUTHORITY
NEW DELHI, SATURDAY, MAY 3, 2025/ VAISAKHA 13, 1947
No. 244]
2943 GI/2025
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICAION
New Delhi, the 3rd May, 2025
No. 43/2025
G.S.R 287(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. (1) These rules may be called the Income-tax (Fifteenth Amendment) Rules, 2025.
(2) They shall come into force with effect from the 1st day of April, 2025.
2. In the Income-tax Rules, 1962, in Appendix-II, for FORM ITR-2, the following FORM shall
be substituted, namely:—
"FORM
ITR-2
INDIAN INCOME TAX RETURN
[For Individuals and HUFs not having income from profits and gains
of business or profession]
(Please see Rule 12 of the Income-tax Rules, 1962)
(Please refer instructions)
Assessment Year
2025-26
Part A-GEN
GENERAL
(A1) First name
(A2) Middle
name
(A3) Last name
(A4) PAN
PERSONAL INFORMATION
(A6) Flat/Door/Block
No.
(A8) Road/Street/Post
Office
(A9) Area/locality
(A10)
Town/City/District
(A7) Name of
Premises/Building/Village
(A14) Date of Birth/ Formation
(DD/MM/YYYY)
(A15) Aadhaar Number (12 digit)
(A11) State
(A5) Status (Tick) ☑
☐ Individual
☐ HUF
(A13) PIN code/ZIP code
(A12) Country
(A17) Mobile No. 2
(A16) Residential/Office Phone
Number with STD code/ Mobile
No. 1
(A18) Email Address-1 (self)
(A19) Email Address-2
FILING STATUS
(A20)
(a1i) 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
(a1ii) Or filed in response to notice u/s
☐ 139(9), ☐ 142(1), ☐ 148, ☐ 153C
(a2)
Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is "No") ☐ Yes ☐
No
Note- For Opting out, option should be exercised along with the return of income filed u/s 139(1)
Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish
return of income? - (Tick) ☐ Yes ☐ No
(b) If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a
return of income under section 139(1) but filing return of income due to fulfilling one or more conditions
mentioned in the seventh proviso to section 139(1)]
(b1) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one
or more current account during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(bii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs.
2 lakhs for travel to a foreign country for yourself or for any other person?
(Yes/No)
Amount (Rs) (If Yes)
(biii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1
lakh on consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(biv) Are you required to file a return as per other conditions prescribed under clause
(iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition
from the drop-down menu)
(Tick) o Yes o No
(c) If Revised/Defective/Modified, then enter Receipt
No. and Date of filing original return
(DD/MM/YYYY)
/
/
(d)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order
u/s 119(2)(b) enter Unique Number/ Document Identification
Number (DIN) and date of such Notice/Order, or if filed u/s 92CD,
enter date of Advance Pricing Agreement
(Unique Number)
/
(e)
Residential Status in India (for
individuals)
(Tick applicable option)
A.
Resid
ent
☐ You were in India for 182 days or more during the previous year
[section 6(1)(a)]
☐ You were in India for 60 days or more during the previous year, and
have been in India for 365 days or more within the 4 preceding years
[section (6)(1)(c)] [where Explanation 1 is not applicable]
☐ You are a citizen of India, who left India, for the purpose of employment,
as a member of the crew of an Indian ship and were in India for 182 days
or more during the previous year and 365 days or more within the
preceding 4 years [Explanation 1(a) of section (6)(1)(c)]
☐ You are a citizen of India or a person of Indian origin and have come on
a visit to India during the previous year and were in India for
a) 182 days or more during the previous year and 365 days or more within
the preceding 4 years; or
b) 120 days or more during the previous year and 365 days or more within
the preceding 4 years if the total income, other than income from foreign
sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)]
B.
Resid
ent
but
not
naril
y
☐ You have been a non-resident in India in 9 out of 10 preceding years
[section 6(6)(a)]
☐ You have been in India for 729 days or less during the 7 preceding years
[section 6(6)(a)]
☐ You are a citizen of India or person of Indian origin, who comes on a
Ordi visit to India, having total income, other than the income from foreign
sources, exceeding Rs. 15 lakh and have been in India for 120 days or more
but less than 182 days during the previous year [section 6(6)(c)]
C.
Non-
resid
ent
☐ You are a citizen of India having total income, other than the income
from foreign sources, exceeding Rs. 15 lakh during the previous year and
not liable to tax in any other country or territory by reason of your domicile
or residence or any other criteria of similar nature [section 6(6)(d) rws
6(1A)]
☑ You were a non-resident during the previous year.
(i)Please specify the jurisdiction(s) of residence during the previous year -
S.
Taxpayer Identification Number(s)
N
0.
1
2
residence
(ii) In case you are a Citizen of India or a Person of Indian Origin (POI),
please specify -
Total period of stay in
India during the
previous year (in days)
Total period of stay in India during the 4
preceding years (in days)
Residential Status in India (for
HUF)
(Tick applicable option)
☐ D. Resident ☐ Resident but not Ordinarily Resident
resident
☐ Non-
(f)
Do you want to claim the benefit under section 115H? (applicable
in case of resident)
☐ Yes
☐ No
(g)
Are you governed by Portuguese Civil Code as per section 5A? Tick)☑ ☐ Yes ☐ No (If "YES" please fill
Schedule 5A)
(h) Whether you are an / FPI? Yes/No ☐ If yes, please provide SEBI Regn. No
(i) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number
Valid upto date
(j)
Whether this return is being filed by a Representative Assessee? (Tick) ☑ ☐ Yes
furnish following information -
☐ No If yes, please
(1)
Name of the Representative
(2)
Capacity of the Representative (drop down to be provided)
(3)
Address of the Representative
(4)
Permanent Account Number (PAN)/ Aadhaar No. of the Representative
(k)
Whether you were Director in a company at any time during the previous year? (Tick) ☑ ☐ Yes
If yes, please furnish following information -
☐ No
Name of Company
Type
of
compa
PA
N
Whether its shares are
listed or unlisted
Director Identification
Number (DIN)
ny
(Drop
down
to be
provid
ed)
(1)
Whether you have held unlisted equity shares at any time during the previous year?
No
If yes, please furnish following information in respect of equity shares
(Tick) ☑ ☐ Yes
Name Type
of
of PA Opening
comp Comp N
any
balance
Shares acquired during the year
Shares
transferred
Closing
balance
during the year
any
Iss
ue
pri Purchas
Fac
ce
per
e price
per
(Drop
down
Date of e
No.
of
to be
Cost of
acquisi
No.
of
subscrip val
sha
re
share (in No.
case of of
Sale
shar
ed)
shar
tion / ue
purchas per
sha
re
consider
(in purchas shar
ation
Cost of
acquisi
tion
es
es
e
tion
es
es
e from
existing
sharehol
der)
cas
e of
fres
h
issu
e)
provid
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
Schedule S
SALARIES
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Details of Income from Salary
Name of Employer
Nature of employer (Tick) ☑
(drop down to be provided)
TAN of Employer (mandatory if tax is deducted)
Address of employer
Town/City
State
PIN code/ZIP code
1 Gross Salary (1a + 1b + 1c + 1d + 1e + 1f)
a Salary as per section 17(1) (drop down to be provided)
b
Value of perquisites as per section 17(2) (drop down to
be provided)
1a
1b
1
c Profit in lieu of salary as per section 17(3) (drop down
to be provided)
1c
Income from retirement benefit account maintained in
d a notified country u/s 89A (choose country from drop
down menu)
1d
Income from retirement benefit account maintained in
e
le
a country "other than notified country u/s 89A"
Income taxable during the previous year on which
f
1f
relief u/s 89A was claimed in any earlier previous year.
(Add multiple rows for Gross Salary in case of more than one employer)
2 Total Gross Salary (from all employers)
2
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing
3 utility) (please refer instructions)
3
(Note: Ensure that it is included in Total Gross salary in (2) above)
3(a) Less: Income claimed for relief from taxation u/s 89A
4 Net Salary (2-3-3a)
5 Deduction u/s 16 (5a + 5b + 5c)
3a
4
5
a Standard deduction u/s 16(ia)
5a
b Entertainment allowance u/s 16(ii)
5b
c Professional tax u/s 16(iii)
5c
6 Income chargeable under the head 'Salaries' (4-5)
6
Schedule HP
HOUSE PROPERTY
Details Of Income From House Property (Please Refer Instructions) (Drop down to be provided indicating ownership of
property)
Address of property 1
Town/City
State
Country
PIN Code/ZIP Code
1
Is the property co-owned?
☐ Yes
☐ No (if "YES" please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co-
owner(s)
Percentage Share in Property
I
II
Tick the applicable Name(s) of
PAN/ Aadhaar No. of Tenant(s) PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS credit is
(Please see note)
claimed)
option]
☐ Let out
☐ Self-occupied
☐ Deemed let out
Tenant(s)
(if let out)
II
a Gross rent received or receivable or lettable value
1a
b The amount of rent which cannot be realized
1b
c Tax paid to local authorities
1c
d Total (1b + 1c)
1d
e Annual value (1a – 1d) (nil if self-occupied etc. as per section 23(2)of the Act)
le
1f
f Annual value of the property owned (own percentage share x 1e)
g 30% of 1f
Interest payable on borrowed capital (Details are
1g
h to be filled in the drop down to be provided in 1h
e-filing utility)
i Total (1g + 1h)
j Arrears/Unrealized rent received during the year less 30%
k Income from house property 1 (1f-1i+1j)
(fill up details separately for each property)
2 Pass through income/loss if any *
Income under the head "Income from House Property" (21k + 2)
3
(if negative take the figure to 2i of schedule CYLA)
li
1j
1k
2
3
Please include the income of the specified persons referred to in Schedule SPI and Pass through income referred to in schedule PTI while
computing the income under this head.
NOTE
NOTE
Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule CG
Capital Gains
A
Short-term Capital Gains (STCG) (Sub-items 3 and 4 are not applicable for residents)
1
CAPITAL GAINS
Short-term Capital Gains
From sale of land or building or both (fill up details separately for each property)
Date of purchase/ acquisition DD/MM/YYYY
Date of sale/transfer DD/MM/YYYY
a
i Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation
authority
aii
iii
Full value of consideration adopted as per
section 50C for the purpose of Capital Gains
[in case (aii) does not exceed 1.10 times (ai),
take this figure as (ai), or else take (aii)]
aiii
b
Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection
with transfer
biii
iv Total (bi + bii + biii)
biv
c
Balance (aiii - biv)
1c
d
Deduction under section 54B (Specify details in item
D below)
1d
e
Short-term Capital Gains on Immovable property (1c - 1d)
Ale
f
In case of transfer of immovable property, please furnish the following details (see note)
S. No.
PAN/
Name of Aadhaar Percentage
buyer(s) No. of
share
buyer(s)
Address of
Amount
property,
Pin code
State
country code,
ZIP code
NOTE
Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if the tax is deducted under section 194-IA
or is quoted by buyer in the documents
In case of more than one buyer, please indicate the respective percentage share and
amount.
From sale of equity share or unit of equity oriented Mutual Fund (MF) or
2 unit of a business trust on which STT is paid under section 111A or
115AD(1)(ii) proviso (for FII) (where A3 is not applicable)
Where
transfer
Where transfer was on
was before
23rd July
2024
or after 23rd July 2024
2a
a
Full value of consideration
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection
with transfer
biii
iv Total (i + ii + iii)
biv
c
Balance (2a - biv)
2c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if
asset bought/acquired within 3 months prior to record
date and dividend/income/bonus units are received,
then loss arising out of sale of such asset to be ignored
(Enter positive value only)
2d
e
Short-term capital gain on equity share or equity
2ei
2eii
A2e
oriented MF (STT paid) (2c+2d)
3
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)
STCG on transactions covered u/s 111A (A3ai + A3aii)
A3a
a
i.
Where the transfer was before 23rd July 2024
ii.
Where the transfer was on or after 23rd July 2024
STCG from sale of shares not covered in sl. no 3a or sale of debentures
b
4 For NON-RESIDENT- from sale of securities (other than those at A2) by an FII as per section 115AD
a
i In case securities sold include shares of a company other than quoted shares, enter the
following details
a Full value of consideration received/receivable in respect of ia
unquoted shares
b Fair market value of unquoted shares determined in the ib
prescribed manner
c Full value of consideration in respect of unquoted shares ic
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
Full value of consideration in respect of securities other than Aii
ii
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 with
transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (4aiii – biv)
4c
d
e
Loss to be disallowed u/s 94(7) or 94(8)- for example if security
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of sale of
such security to be ignored (Enter positive value only)
4d
Short-term capital gain on sale of securities by an FII (other than those at A2) (4c +4d)
A4e
5 From sale of assets other than at Al or A2 or A3 or A4 above
a
i
In case assets sold include shares of a company other
than quoted shares, enter the following details
a Full value of consideration received/receivable in respect of ia
unquoted shares
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii
Full value of consideration in respect of assets other than
unquoted shares
aii
iii
Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with
transfer
biii
iv
Total (i + ii + iii)
biv
C
Balance (5aiii – biv)
5c
d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for 5d
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
e
of such asset to be ignored (Enter positive value only)
STCG on assets other than at Al or A2 or A3 or A4 above (5c + 5d)
A5e
6 Amount deemed to be short term capital gains
a
Whether any amount of unutilized capital gain on asset transferred during the previous years shown below
was deposited in the Capital Gains Accounts Scheme within due date for that year?
☐ Yes ☐ No ☐ Not applicable. If yes, then provide the details below
SI.
Previous Section under
New asset acquired/constructed
Amount not used for new
asset or remained unutilized
No.
year in
which deduction
which asset
claimed in that
Previous year in
Amount utilised in Capital gains account (X)
transferred year
which asset
acquired/constructed
out of Capital
Gains account
i
2022-23
54B
2023-24
ii
54B
b Amount deemed to be short term capital gains, other than at 'a'
7
Total amount deemed to be short term capital gains (aXi + aXii + b)
Pass Through Income/ Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A7ai + A7aii +
A7b + A7c)
ai
Pass Through Income/ Loss in the nature of
Short Term Capital Gain, chargeable @
15%
A7a
aii
b
Pass Through Income/ Loss in the nature of
Short Term Capital Gain, chargeable @
20%
A7aii
Pass Through Income/ Loss in the nature of
Short Term Capital Gain, chargeable @ A7b
30%
C
Pass Through Income/ Loss in the nature of
Short Term Capital Gain, chargeable at
applicable rates
A7c
8 Amount of STCG included in A1 – A7 but claimed as not chargeable to tax or chargeable at special rates in
India as per DTAA
Rate as
Whether
Rate
Amount Item No. Al to Country
per
Section
SI.
of A7 above in
name &
No.
Article of
DTAA
Treaty
TRC
as per Applicable rate [lower of (6) or
income which included Code
(enter NIL, obtained
Ι.Τ. (9)]
if not (Y/N)
of I.T.
Act
chargeable)
Act
(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
A8a
b Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA
A8b
Capital Loss on buy back of shares on or after 01st October 2024 [ Short Term 20% or 30% or
A(A) applicable rate]
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered)
9 Total Short-term Capital Gain (Ale+ A2e+ A3a+ A3b+ A4e+ A5e+A6+ A7 - A8a + A(A))
A6
A7
A(A)
A9
B Long-term capital gain (LTCG) (Sub-items, 5, 6, 7 & 8 are not applicable for residents)
Long-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property from a to f)
Date of purchase/ acquisition DD/MM/YYYY
Date of sale/transfer DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains [in case (aii) does not exceed 1.10
times (ai), take this figure as (ai), or else take (aii)]
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
iia
Cost of acquisition with indexation
(Applicable only for:
(A) transfers before 23rd July 2024, or
(B) Residents for computational purposes under second
proviso to section 112(1)(a) where acquisition is before and
transfer is on or after 23rd July 2024)
biia
iib
Total cost of improvement
(a) Cost of improvement without indexation
biib(a)
(b) Year of Improvement
(c) Cost of Improvement with indexation
(b & c applicable only for:
(A) transfers before 23rd July 2024, or
biib(c)
(B) Residents for computational purposes under second
proviso to section 112(1)(a) where acquisition is before and
transfer is on or after 23rd July 2024)
Add row
iii
Expenditure wholly and exclusively in connection with transfer biii
iv
Total (where transfer is before 23rd July 2024 biia + Ebiib(c) +
biii;
biv
where transfer is on or after 23rd July 2024 bi + Ebiib(a) + biii)
iva
Total (only for the purpose of computing eiB) (biia + Ebiib(c)
+ biii)
biva
(Applicable for Residents for computational purposes under second
proviso to section 112(1)(a) where acquisition is before and
transfer is on or after 23rd July 2024)
C
Balance (aiii – biv)
1c
Balance (aiii- biva)
(Applicable for Residents for computational purposes under second
proviso to section 112(1)(a) where acquisition is before and transfer is on
ca or after 23rd July 2024)
d
e
(only for the purpose of computing eiB)
(In case of negative, to be considered as nil)
Deduction under section 54/54B/54EC/54F (Specify details in item D
below)
1d
Long-term Capital Gains on Immovable property (1c - 1d)
Ble
ea Long-term Capital Gains on Immovable property (1ca – 1d)
(Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where
acquisition is before and transfer is on or after 23rd July 2024)
Blea
(only for the purpose of computing eiB)
(In case of negative, to be considered as nil)
ei Where acquisition is before 23rd July 2024 and transfer is on or after 23rd July 2024 (for residents
only)
A.
Tax as per section 112(1)(a)(ii)(B) (1e*12.5%)
B. Tax for the purposes of second proviso to section 112(1)(a) (1ea*20%)
Blei(A)
Blei(B)
(Note: Tax computed at (ei) is for determining 'excess amount to be ignored in e(ii)')
eii Excess amount, if any, that is required to be ignored as per second proviso to section 112(1)(a) (for
residents only) [Blei(A)- Blei(B)]
Bleii
f In case of transfer of immovable property, please furnish the following details (see note)
NOTE
S.No.
Name of
buyer(s)
PAN/
Aadhaar
No. of
buyer(s)
Address of
Percentage
share
Amount property, country Pin code
code, ZIP code
State
Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted under section 194-IA or
is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
Total Long-term Capital Gains on Immovable property
(ΣΒle) where transfer was:
g
(a) Before 23rd July 2024 (sum of capital gains on all
Blga
properties transferred before 23rd July 2024)
(b) On or after 23rd July 2024 (sum of capital gains on all
B1gb
properties transferred on or after 23rd July 2024)
(c) Total excess tax to be ignored (ΣΒ1eii)
B1gc
2 For residents, from sale of unlisted bonds or unlisted debenture (other than capital indexed bonds issued by
Government) (applicable only where transfer was before 23rd July 2024)
2a
a Full value of consideration
b Deductions under section 48
bi
i
Cost of acquisition without indexation
bii
ii Cost of improvement without indexation
biii
iii Expenditure wholly and exclusively in connection with transfer
biv
iv Total (bi + bii +biii)
2c
c
Balance (2a - biv)
2d
d Deduction under sections 54F (Specify details in item D below)
e
LTCG on bonds or debenture (2c - 2d)
B2e
3i
From sale of, listed securities (other than a unit) or Where transfer
zero coupon bonds as per Section 112(1)
was
before 23rd July 2024 (i)
Where transfer was on
or after 23rd July 2024
(ii)
3a
a
Full value of consideration
b Deductions under section 48
c
ca
i
Cost of acquisition with indexation
bi
ia Cost of acquisition without indexation
ii
(where transfer was before 23rd July
2024, applicable only for the purpose of
computing excess tax to be ignored as
per proviso to 112(1))
bia
Cost of improvement with indexation
bii
iia Cost of improvement without indexation biia
(where transfer was before 23rd July
2024, applicable only for the purpose of
computing excess tax to be ignored as
per proviso to 112(1))
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (where transfer was before 23rd
biv
July 2024, bi + bii +biii)
(where transfer is on or after 23rd July
2024, bia +biia +biii)
biva
iva Total (bia + biia + biii) (for the purpose
of computing excess as per proviso
section 112(1)) (applicable where
transfer was before 23rd July 2024)
Balance (3a 3biv)
Balance (3a-3biva) (for the purpose of
computing excess tax as per proviso to section
112(1)) (applicable where transfer was before
23rd July 2024)
3c
3са
d
Deduction under sections 54F (Specify details in
3d
item D below)
e
Long-term Capital Gains on assets at B3 above where transfer was (3c - 3d)
i.
ii.
Before 23rd July 2024
On or After 23rd July 2024
ea Long-term Capital Gains on assets at B3 above where transfer was before 23rd July 2024 (3ca - 3d)
(for the purpose of computing excess tax as per proviso to section 112(1))
f Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A) [LTCG at 20% with indexation] [ B3(ei)*20%]
(applicable where transfer was before 23rd July, 2024)
B3(i)e
B3(i)ei
B3(i)eii
B3(i)ea
B3(i)f
g
Tax as per 1st Proviso to section 112(1) [LTCG at 10% without indexation] [B3(ea)*10%]
(applicable where transfer was before 23rd July, 2024)
B3(i)g
h Excess amount that is required to be ignored as per 1st proviso to section 112(1) [B3(f) – B3(g)]
(applicable where transfer was before 23rd July 2024)
B3(i)h
From sale of GDR of an Indian company referred in sec.
115ACA (applicable only for resident individuals)
3ii
a Full value of consideration
b Deductions under section 48
Where transfer was
before 23rd July 2024
(i)
Where transfer was on or
after 23rd July 2024 (ii)
Ba
b
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii +biii)
biv
C Balance(6aiii - biv)
6c
d Deduction under sections /54F (Specify details in
item D below)
6d
Long-term Capital Gains on assets at 6 above in case of NON-RESIDENT (6c - 6d)
(i) Where transfer was before 23rd July 2024 [applicable for 6(i) & 6(ii) ]
e
(ii) Where transfer was on or after 23rd July 2024 [ applicable for 6(i) & 6(ii) ]
(iii) from sale of securities by FII as referred to in sec. 115AD
B6e
B6ei
B6eii
B6eiii
7 For FII/FPI (NON-RESIDENTS) - From sale of equity share in a company or unit of equity oriented fund
or unit of a business trust on which STT is paid under section 112A read with section 115AD
a LTCG u/s 112A (column 14(iii) of Schedule 112A)
7a
i. Sum of column 14 where transfer was before 23rd July
7ai
2024
ii. Sum of column 14 where transfer was on or after 23rd
July 2024
7aii
b Deduction under section 54F (Specify details in item D
7b
below)
7bi
i.
Before 23rd July 2024
7bii
ii.
On or after 23rd July 2024
C Long-term Capital Gains on sale of capital assets at B7 above where transfer was (7a-7b)
B7c
i.
Before 23rd July 2024
B7ci
ii.
On or after 23rd July 2024
B7cii
8 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A)
LTCG on sale of foreign exchange asset (as per section
a
8a
115F) where transfer was(computed without indexation)
8ai
i.
Before 23rd July 2024
8aii
ii.
On or After 23rd July 2024
b
Less deduction under section 115F (Specify details in item D
below)
8b
8bi
i.
Before 23rd July 2024
8bii
ii.
On or After 23rd July 2024
C Balance LTCG on sale of foreign exchange asset where transfer was (8a-8b)
B8c
B8ci
i.
Before 23rd July 2024
B8cii
ii.
On or After 23rd July 2024
Where transfer was
Where transfer was on or
9 From sale of assets where B1 to B8 above are not applicable before 23rd July 2024 (i) after 23rd July 2024 (ii)
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 in respect of
unquoted shares
ia
b Fair market value of unquoted shares ib
determined in the prescribed manner
c Full value of consideration in respect ic
of unquoted 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 aii
assets other than unquoted shares
iii Total (ic + ii)
aiii
B
Deductions under section 48
i Cost of acquisition with indexation for
transfer before 23rd July 2024 and
without indexation for transfer on or
after 23rd July 2024
bi
ii Cost of improvement with indexation bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii +biii)
biv
C Balance (9aiii – biv)
9c
D Deduction under sections 54F (Specify details in
9d i.
ii.
item D below)
E Long-term Capital Gains on assets at B9 above
i.
ii.
where transfer was (9c-9d)
B9e
(i) Before 23rd July 2024
B9ei
(ii) On or after 23rd July 2024
B9eii
10 Amount deemed to be long-term capital gains
Whether any amount of unutilized capital gain on asset transferred during the previous year shown
A 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
Yes; No; Not applicable. (If yes, then provide the details below)
Sl.
Previous year
in which asset
transferred
No.
Section under
which
New asset acquired/constructed
Amount not
used for new
Whether date
deduction
asset or
claimed in that
remained
Previous year in Amount utilised
of limitation /
withdrawal was
year
unutilized in
which asset
out of Capital
acquired/
Gains account
constructed
Capital gains
account (X)
before 23rd July
2024
i 2021-22
ii 2022-23
iii
2023-24
54/54F
54/54B/54F
54/54B/54F
B Amount deemed to be long-term capital gains, other than at 'a'. (i + ii)
bi. Where deemed capital gain arose before 23rd July 2024
b.
bi.
bii. Where deemed capital gain arose on or after 23rd July 2024
bii.
Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b)
i.
Where deemed capital gain arose before 23rd July 2024
B10
B10i
ii.
Where deemed capital gain arose on or after 23rd July 2024
B10ii
11 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, (Fill up schedule PTI)
(B11a1+B11a2 + B11b)
B11
ali.
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 10% u/s 112A
B11 ali
alii
a2i
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 12.5% u/s 112A
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 10% under sections other than u/s 112A
B11a1(ii)
B11 a2(1)
a2 Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
(ii) chargeable @ 12.5% other than u/s 112A
B11a2(ii)
b
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 20%
B11b
12
Amount of LTCG included in B1- B11 but claimed as not chargeable to tax or chargeable at special rates in
India as per DTAA
Item No.
Amount B1 to B11 Country Article Rate as per
Whether Section
Sl. No. of
above in name & of
Treaty
income
which
Code DTAA
(Enter NIL, if not chargeable)
(Y/N)
TRC obtained of I.T.
Act
Rate as per
I.T. Act
included
(1) (2) (3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a Total amount of LTCG claimed as not chargeable to tax as per DTAA
B12a
b
Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA
B12b
B(A)
Capital Loss on buy back of shares on or after 01st October 2024
B(A) [ Long term 12.5% or 10% for transactions covered u/s 115AD for Non-residents]
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered)
13
Total long term capital gain chargeable under I.T. Act (Ble+B2e+B3ie+B3iie+B4c+B5c+B6e+B7c+B8c+
B9e+B10+ B11 - B12a+B(A))
B13
C1 Sum of Capital Gain Incomes (11ii +11iii + 11iv +11v + 11vi + 11vii + 11viii + 11ix +11x of table E below)
C2 Income from transfer of Virtual Digital Assets (Col. 7 of Schedule VDA)
C1
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 54/54B/54EC/54F/115F give following details
a
Deduction claimed u/s 54
i
Date of transfer of original asset
ai
dd/mm/yyyy
ii Cost of new residential house
aii
iii Date of purchase/construction of new residential house
aiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme
before due date
aiv
(iva) Date of deposit
dd/mm/yyyy
v Amount of deduction claimed
(ivb) Account number
(ivc) IFS code
av
b
Deduction claimed u/s 54B
i Date of transfer of original asset
bi
dd/mm/yyyy
ii Cost of new agricultural land
bii
iii Date of purchase of new agricultural land
biii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme
biv
before due date
(iva) Date of deposit
dd/mm/yyyy
v Amount of deduction claimed
(ivb) Account number
(ivc) IFS code
bv
c
Deduction claimed u/s 54EC
i Date of transfer of original asset
ci
dd/mm/yyyy
Amount invested in specified/notified bonds
ii
cii
(Not exceeding fifty lakh rupees)
iii Date of investment
ciii
dd/mm/yyyy
iv Amount of deduction claimed
civ
d
Deduction claimed u/s 54F
i Date of transfer of original asset
di
dd/mm/yyyy
ii Cost of new residential house
dii
iii Date of purchase/construction of new residential house
diii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme
before due date
div
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
V Amount of deduction claimed
dv
e
Deduction claimed u/s 115F (for Non-Resident Indians)
i Date of transfer of original foreign exchange asset
e i
dd/mm/yyyy
ii
Amount invested in new specified asset or savings
certificate
iii Date of investment
e ii
e iii
dd/mm/yyyy
iv Amount of deduction claimed
e iv
f Total deduction claimed (1a+1b+1c + 1d + le)
f
Add Rows
Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of
Schedule CG)
Schedule OS
Income from Other Sources
1
Gross income chargeable to tax at normal applicable rates (1a+1b+1c+1d+1e) 1
a
Dividends, Gross (ai+aii+aiii)
la
i Dividend income other than (ii) and (iii)
ai
ii
Dividend income u/s 2(22)(e)
aii
iii Dividend income u/s 2(22)(f) aiii
b
Interest, Gross (bi + bii + biii + biv+ bv + bvi + bvii + bviii + bix)
1b
i
From Savings Bank
bi
ii
From Deposits (Bank/ Post Office/ Co-
operative) Society/)
bii
iii
From Income-tax Refund
biii
OTHER SOURCES
e
C
d
iv
V
In the nature of Pass through income/
loss
Interest accrued on contributions to
provident fund to the extent taxable as
per first proviso to section 10(11)
Interest accrued on contributions to
vi provident fund to the extent taxable as
per second proviso to section 10(11)
Interest accrued on contributions to
vii provident fund to the extent taxable as
per first proviso to section 10(12)
Interest accrued on contributions to
viii provident fund to the extent taxable as
per second proviso to section 10(12)
ix
Others
biv
by
bvi
bvii
bviii
bix
Rental income from machinery, plants, buildings, etc., Gross
Income of the nature referred to in section 56(2)(x) which is chargeable to tax
(di + dii + diii + div + dv)
Aggregate value of sum of money received
di
i
ii
iii
iv
V
without consideration
In case immovable property is received without dii
consideration, stamp duty value of property
In case immovable property is received for
inadequate consideration stamp duty value of diii
property in excess of such consideration
In case any other property is received without
consideration, fair market value of property
div
In case any other property is received for
inadequate consideration, fair market value of
property in excess of such consideration
dv
Any other income (please specify nature)
le
1c
1d
2
Income chargeable at special rates (2ai+2aii+ 2b+2c+ 2d + 2e +2f elements
related to Sl. No.1)
2
ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable 2ai
u/s 115BB
aii
Income by way of winnings from online games chargeable u/s 115BBJ
2aii
b
Income chargeable u/s 115BBE (bi + bii + biii + biv+ by + 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
by
vi
Amount borrowed or repaid on hundi u/s 69D bvi
C
Accumulated balance of recognised provident fund taxable u/s 111
2c
S.No. Assessment Year
Income
benefit
Tax benefit
(i)
(ii)
(iii)
(iv)
d
Any other income chargeable at special rate (total of di to dxx)
2d
i
Dividends received by non-resident (not being
company) or foreign company chargeable u/s
115A(1)(a)(i) other than proviso to section
115A(1)(a)(A)
di
Dividend received by non-resident (not being
company) or foreign company from a unit in an
ia International Financial Services Centre, as referred to
in sub-section (1A) of section 80LA, chargeable under
proviso to section 115A(1)(a)(A)
dia
ii
iii
Interest received from Government or Indian concern
on foreign currency debts chargeable u/s
115A(1)(a)(ii)
dii
Interest received from Infrastructure Debt Fund
chargeable u/s 115A(1)(a)(iia)
diii
e
iv
Interest referred to in section 194LC(1) - chargeable
u/s 115A(1)(a)(iiaa) @ 5%
div
V
Interest referred to in section 194LD - chargeable u/s
115A(1)(a)(iiab)
dv
vi
Distributed income being interest referred to in
section 194LBA - chargeable u/s 115A(1)(a)(iiac)
dvi
vii
Income from units of UTI or other Mutual Funds
specified in section 10(23D), purchased in Foreign
Currency - chargeable u/s 115A(1)(a)(iii)
dvii
viii
Income from royalty or fees for technical services
received from Government or Indian concern
chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B)
dviii
ix
Income by way of interest on bonds purchased in
foreign currency by non-residents - chargeable u/s
115AC
dix
X
Income by way of Dividend on GDRs purchased in
foreign currency by non-residents - chargeable u/s
115AC
dx
xi
Income by way of dividends from GDRs purchased in
foreign currency by residents - chargeable u/s
115ACA
dxi
xii
Income (other than dividend) received by an FII in
respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
dxii
xiii
Income by way of interest received by an FII on bonds
or Government securities referred to in section 194LD dxiii
chargeable as per proviso to section 115AD(1)(i)
xiv
Income received by non-residents sportsmen or sports
associations chargeable u/s 115BBA
dxiv
XV
Donations in certain cases chargeable u/s 115BBC
dxv
xvi
Interest referred to in Proviso to section 194LC(1) -
chargeable u/s 115A(1)(a)(iiaa) @ 4%
dxvi
xvii
Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
dxvii
xviii
Income by way of transfer of carbon credits -
chargeable u/s 115BBG
dxviii
xix
Investment Income of a Non-Resident Indian -
chargeable u/s 115E
d xix
XX
Income being dividend received by an FII in respect of
securities (other than units referred to in section
115AB) - chargeable u/s 115AD(1)(i)
dxx
e
Pass through income in the nature of income from other sources claimed as chargeable at special
rates (drop down to be provided)
2e
f
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)
2f
Item No.1
ai, laiii, 1b
Amount
to 2 in
Sl. No. of
income included
which
Country name & Article
Code
Rate as per
Treaty
of
DTAA
(enter NIL, if not
chargeable)
Whether
TRC
obtained
(Y/N)
Rate as [lower of (6) or
Section of
I.T. Act
per I.T. (9)]
Act
Applicable rate
(1) (2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b
3
4
5
5a
6
ai
aii
& 2d)
Expenses / Deductions other than "aii" (in case other
than family pension)
3ai
Interest expenditure on dividend u/s 57(i) (available only if
income offered in 1a(i) and / or 1a(ii))
3aii
aiia Eligible Interest expenditure u/s 57(1) – Computed Amount Baiia
aiii Deduction u/s. 57(iia) (in case of family pension only) 3aiii
Depreciation (available only if income offered in 1c of
Schedule OS)
b
3b
C
Total
3c
Amounts not deductible u/s 58
Profits chargeable to tax u/s 59
Income claimed for relief from taxation u/s 89A
Net Income from other sources chargeable at normal applicable rates (1(after reducing income
related to DTAA portion) – 3+4+5-5a) (If negative take the figure to 3i of schedule CYLA)
4
5
5a
6
7
Income from other sources (other than from owning race horses) (2 + 6) (enter 6 as nil, if negative)
7
8
Income from the activity of owning and maintaining race horses
9
10
a
b
Receipts
Deductions under section 57 in relation to
receipts at 8a only
8a
8b
c
Amounts not deductible u/s 58
8c
d
Profits chargeable to tax u/s 59
8d
e
Balance (8a-8b+8c+8d) (if negative take the figure to 6xii of Schedule CFL)
Income under the head "Income from Other Sources" (7 + 8e) (take 8e as nil if negative)
Information about accrual/receipt of income from Other Sources
S.No.
Other Source
Income
From 16/9 to From 16/12 to From 16/3
Upto 15/6 From 16/6 to 15/9
15/12
15/3
to 31/3
(i)
(ii)
(iii)
(iv)
(v)
1
2
3a
3b
Income by way of
winnings from
lotteries, crossword
puzzles, races,
games, gambling,
betting etc. referred
to in section
2(24)(ix)
Income by way of
winnings from
online games u/s
115BBJ
Dividend Income
referred in Sl. No.
1a(i)
Dividend Income
referred in Sl. No.
1a(iii)
8e
9
4g
d Total (4a + 4b + 4c) (if हानि है तो कुछ नहीं लिखें)
4h
5 शीर्षवार कुल आय (1+2+3ङ+4घ)
5
6 5 के विरूद्ध मुजरा की जाने वाली चालू वर्ष की हानियां (अनुसूची चालू वर्ष की हानि समा.के 2xivऔर 3xivकायोग)
6
7
चालू वर्ष की हानियों के मुजरे के पश्चात् अतिशेष (5-6) (अनुसूची चालू वर्ष की हानि समायोजन +2 अनुसूची
सीवाईएलएस्तंभ 4 का योग)
7
8 7 के सामने मुजरा किए जाने के लिए अग्रनीत की गई हानियां (अनुसूची अग्रनीत हानि समा. का 2xii)
8
9 सकल कुल आय (7-8) (अनुसूची अग्रनीत हानि समा. + 2का 3xiv)
9
10 धारा 111क, 112, 112क आदि के अधीन आय प्राभार्य के लिए विशेष दर पर कर में 9 सम्मिलित है
10
11 अध्याय 6कके अधीन कटौतियां (अनुसूची VIककाब और 9-10 के लिए सीमित)
11
12 कुल आय (9-11)
12
13 आय जो 12 में सम्मिलित है औ रविशेष दरों पर कर से प्राभार्य (अनुसूची धझ में स्तंभ (झ) का योग)
13
14 शुद्ध कृषि आय/दर के प्रयोजन के लिए कोई अन्य आय (अनुसूची छूट प्राप्त आय का 3)
14
15 'संकलित आय' (12-13+14) [लागू होगा यदि (12-13) अधिकतम रकम जिस पर कर प्रभार्य न हो, से अधिक हो]
15
16 अग्रनीत किए जाने के लिए चालू वर्ष की हानियां (अनुसूची अग्रनीत हानि का xi कुल पक्तियां)
16
17 धारा 115ञ ग के अधीन समझी गई आय (अनुसूची एमएमटी का 3)
17
Part B- कुल आय पर कर
कुल आय पर कर दायित्व की संगणना
दायित्व
1
क
धारा 115 जग के अधीन समझी गई कुल आय पर संदेय कर(अनुसूची का
अनुकल्पितम्नतर कर का 4)
1 क
ख (क) परअधिभार (यदि लागू है)
1 ख
1 ग
ग स्वास्थ्य और शिक्षा उपकर 4% की दर पर (1क +1ख) उपर
घ समझी गई कुल आय पर संदेय कुल कर (ह) उपर(1क +1ख +1 ग)
1 घ
2
कुल आय पर संदेय कर
क भाग ख-कुल आय के 15 पर सामान्य दरों पर कर
2 क
ख
विशेष दरों पर कर (अनुसूची विशेष आय का (ii) का कुल)
2 ख
ग कृषि आय पर छूट [लागू होगा यदि भाग ख कुल आय के (12-13)अधिकतम रकम जिस पर कर प्रभार्य न हो, से 2ग
अधिक हो।
घ कुलआय पर संदेय कर (2क + 2ख - 2ग)
2घ
3
धारा 87क के अधीन रिबेट
3
4
रिबेट के पश्चात संदेय योग्य कर (2घ- 3)
4
5
अधिभार
i अनुसूची धझ के 15(ii) के 25%
5i
ii | 10% या 15% पर लागू (निर्दिष्ट करें)
iii | अनुसूची धझ के [(4) – 15(ii) पर उपर्युक्त
5(ii) में संदर्भित आय पर कर)]
5ii
5iii
iv कुल (iक+iiक)
5iv
6 (3 + 4iv) पर 4 प्रतिशत की दर से स्वास्थ्य और शिक्षा सेस (3 + 5iv)
6
7 सकल कर दायित्व (4 + 5iv + 6)
7
8 कुल कर संदेय (1घ और 7 से कुछ कम)
8
8क
धारा 17(2)(vi)में संदर्भित 80आई.ए.सी में संदर्भित स्टार्ट-अप पात्र होने के नाते नियोक्ता से प्राप्त अभिलाभ से आय को शामिल
किए बिना आय पर कर (8 - 8ख)
8क
ख धारा 80 आईएसी में संदर्भित स्टार्ट-अप पात्र होने के नाते धारा 17(2) में संदर्भित नियोक्ता से प्राप्त अभिलाभ पर आय से संबंधित
आस्थगित कर
8 ख
8ग गत वर्षों से कर स्थगन किंतु चालू नि.व. के दौरान देय (ई.एस.ओ.पी. पर अनुसूची कर स्थगन का स्तंभ 7 का कुल योग)
8ग
9
पूर्वतर वर्षों में कर संदत्त की धारा 115ञघ के अधीन जमा (केवल तभी लागू होगा यदि 7, 1घ से उच्चतम हो) (अनुसूची एएमटी
की पंक्ति 5)
9
10 धारा 115 ञघ के अधीन मुजरा के बाद कर संदेय (8क - 9)
10
11 कर राहत
क धारा 89 (कृपया फार्म 10ड़ प्रस्तुत करना सुनिश्चित करें)
11क
ख धारा 90 या 90क (अनुसूची टीआर का 2)
11 ख
ग धारा 91 (अनुसूची टीआर का 3)
11 ग
घ
योग (11क + 11ख + 11ग)
11घ
12 सकल कर दायित्व (10 – 11घ) (यदि नकारात्मक है तो शून्य लिखे)
12
13 ब्याज और संदेय फीस
क विवरणी देने में व्यतिक्रम के लिए ब्याज (धारा 234क)
13क
ख अग्रिम कर के संदाय में व्यति क्रम के लिए ब्याज (धारा 234ख)
13ख
ग अग्रिम कर के आस्थगन के लिए ब्याज (धारा 234 ग)
13ग
घ आय की विवरणीप्र स्तुत करने में व्यति क्रम के लिए (धारा 234च)
13घ
ङ कुल संदेय ब्याज (13क + 13ख + 13ग + 13घ)
13ङ
14 संकलित दायित्व (12+ 13ङ)
10
15 संदत्त कर
क अग्रिम कर (20क के स्तंभ 5 से) टीडीएस
15क
ख स्रोत पर कटौती किया गया कर(20ख के स्तंभ 5 और 20ग के स्तंभ 9 का योग)
15 ख
ग स्रोत पर कर कटौती(20घ के स्तंभ 7(i) का योग)
15ग
घ स्वनिर्धारण कर (20क के स्तंभ 5 से)
15घ
ङ
संदत्त कुल कर (15क + 15ख + 15ग + 15घ)
15ङ
16 संदेय कर (यदि 14, 15ङसे अधिक है तो लिखें,अन्य था शून्य लिखें)
16
17 प्रतिदाय (यदि 15ङ, 14 से अधिक है) (प्रतिदाय,यदि कोई हो,सीधे बैंक खाते में जमा होगा)
17
18
क्या आपका भारत में बैंक खाता है( प्रतिदाय का दावा करने वाले अनिवासी जिनका भारत में कोई बैंक खाता नहीं है, नहीं का हां. अथवा नहीं
चयन कर सकते हैं।
क्रम सं. भारत में धारित बैंक खातों बैंक का नाम
खाता संख्या
का चयन करें
की दशा में बैंक का
आईएफएस कोड
खाता का प्रकार (ई
फाईलिंग द्वारा
पुन:वापसी प्रत्यय के लिए खाते
उपबंधित ड्रापडाउन)
का चयन करें (कम से कम
एक खाते पर सही का निशान
बनाएं
i
ii
नोटः
1. सभी बैंक खाते, सिवाय निष्क्रिय खाता के, किसी भी समय रखे गए सभी बैंक खातों की सूचना दी जानी चाहिए ।
2. यदि बहुविध खातों का चयन किया जाता है, प्रतिदाय विवरणी का संसाधन के पश्चात् विधिमान्य खातों में से एक खाते में क्रेडिट किया जाएगा।
यथा अपेक्षित पंक्तियां जोड़ी जा सकती
¡¡ ख) अनिवासी, जिनका भारत में कोई बैंक खाता नहीं है, वे अपने विकल्प पर एक विदेशी बैंक खाते का ब्यौरा प्रस्तुत करें:
क्रम सं. एस.डब्ल्यू.आई.एफ.टी बैंक का नाम
देश का स्थान
आई.बी.ए.एन
कोड
यथा अपेक्षित पंक्तियां बढ़ाई जा सकती हैं
19 क्या आप पूर्व वर्ष के दौरान किसी भी समय,-
(i) भारत के बाहर स्थित कोई आस्तियां (जिसके अंतर्गत किसी अस्तित्व में वित्तीय हित भी है) को हिताधिकारी स्वामी, हिताधिकारी या
अन्यथा के रूप में धारित करते हैं।
हां नहीं
(ii) भारत के बाहर स्थित किसी खाते में हस्ताक्षर प्राधिकारी हैं; या
(iii) भारत के बाहर किसी स्रोत से आय है? (निवासी के मामले में ही लागू) (यदि उत्तर हां है, तब अनुसूची चक को भरना सुनिश्चित
करें)
20 TAX PAYMENTS
A Details of payments of Advance Tax and Self-Assessment Tax
SI No
(1)
i
ii
iii
iv
NOTE
BSR Code
(2)
Date of Deposit (DD/MM/YYYY) Serial Number of
(3)
Challan
(4)
Amount (Rs)
(5)
Enter the totals of Advance tax and Self-Assessment tax in Sl No. 15a & 15d of Part B-TTI
B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
SI No
(1)
I
Tax Deduction Account Number
(TAN) of the Employer
(2)
Name of the Employer
(3)
Income chargeable under
Salaries
Total tax deducted
(5)
II
NOTE
Please enter total of column 5 in 15b of Part B-TTI
C Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16E furnished by Deductor(s)]
1
SI
NTDS
0
credit r No. of Deducto which
TDS of the current
Financial Year (TDS
PAN/ TAN of Section Unclaimed
Aadhaa the under TDS brought
Deducted during FY
2024-25)
TDS credit being claimed
this Year (only if
corresponding income is
being offered for tax this
Corresponding TDS
Receipt/withdraw credit
als offered
being
relating to Other r/PAN/ TDS is forward (b/f)
to self
Person Aadhaar deducte
d
Fin.
TD Deducte Deducted
Year in Sd in own
in the
Claime
d in
own
year, not applicable if TDS is
deducted u/s 194N)
Claimed in the
hands of spouse as
per section 5A or
hands any other person as
per rule 37BA(2) (if
applicable)
carried
forwar
d
/other (if TDS No. of
person
credit
Tenant/
as per to other
rule person)
37BA(2
)1
[spouse related Buyer
as per to other
section person)
5A/othe
r
person
as per
rule
37BA(2
)1
(1 (2) (3)
(4)
4a
(5) (6) (7)
(8)
(9)
(10)
(11) (12) (13)
Incom TD
e S
Incom TD PAN/
e
S
Aadhaa
r No.
D Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
S1.
No.
TCS credit
relating to
self/other
person
[spouse as
per section
5A/other
Tax
Deduction
and Tax
Collection
Account
Number of
person as per the Collector
rule
37BA(2)]
PAN of
other
Person (if
TCS credit
related to
other
person)
Unclaimed TCS
brought forward (b/f)
Fin. Year Amount b/f
in which
collected
TCS of the current fin.
Year
TCS credit being claimed this TCS credit
Year
being
Collected
in own
hands
Collected in the
hands of
carried
forward
spouse as per
section 5A or
Claimed in the
hands of spouse as
person as per
rule 37-I(1) (if
applicable)
Claimed
in own
per section 5A or
hands any other person as
per rule 37-I(1) (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS
PAN
i
NOTE
Please enter total of column 7(i) in 15c 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 schedules thereto is correct and complete and is in accordance with the provisions of the Income-
tax Act, 1961.
I further declare that I am making return in my capacity as
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)
Date
Place
Sign here →
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Identification No. of TRP
Name of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof"
Counter Signature of TRP
[F. No. 370142/15/2025-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-
section(ii) vide number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification
GSR 286(E), dated the 01 May, 2025.
Explanatory Memorandum- It is hereby certified that no person shall be adversely affected by giving
retrospective effect to these rules.
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.
GORAKHA ΝΑΤΗ
YADAVA
Digitally signed by GORAKHA
NATH YADAVA
Date: 2025.05.05 14:57:44+05'30'