Full Text
REGD. No. D. L.-33004/99
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 247]
NEW DELHI, TUESDAY, MAY 6, 2025/VAISAKHA 16, 1947
सी.जी.-डी.एल.-अ.-07052025-262948
CG-DL-E-07052025-262948
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th May, 2025
No. 44/2025
G.S.R 290(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 (Sixteenth 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-6, the following FORM shall
be substituted, namely: –––
“FORM
ITR-6
INDIAN INCOME TAX RETURN
[For Companies other than companies claiming exemption under section
11]
(See rule 12 of the Income-tax Rules,1962)
(Refer instructions)
Assessment Year
+----------+---------------------------------------------+-----------------+
| 2 0 2 5 - 2 6 |
+----------+---------------------------------------------+-----------------+
|Part A-GEN| GENERAL | |
+----------+---------------------------------------------+-----------------+
| |PERSONAL INFORMATION | |
| |(A1) Name |(A2) PAN |
| +---------------------------------------------+-----------------+
| |(A3) Is there any change in the company’s |(A4) Corporate |
| |name? If yes, please furnish the old name |Identity |
| | |Number (CIN) |
| | |issued by |
| | |MCA |
| +---------------------------------------------+-----------------+
| |(A8) Flat/Door/Block No |(A9) Name of |(A5) Date of |
| | |Premises/Buildin|(A6) Date of |
| | |g/Village |incorporation |
| | |(DD/MM/YYYY) |commencement of |
| | | |business |
| | | |(DD/MM/YYYY) |
+----------+---------------------------------------------+-----------------+
(A10) Road/Street/Post Office (A11) Area/Locality / / / /
(A7) Type of company
(Tick any one)
(i) Domestic Company
(ii) Foreign Company
(A12) Town/City/District (A13) State (A14) Pin code/Zip
code
If a public company
write 6, and if private
company write 7 (as
defined in section 3 of
The Companies Act)
(A15) Country
(A16) Office Phone Number with STD code/ Mobile (A17) Mobile No. 2 (A18) Email Address-1
No. 1
Email Address-2
(A19)
(ai)
Due date for filing return of income [Dropdown to be provided]:
1. 31st October
2. 30th November
FILING STATUS
(A19)
(aii)
1 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,
170A- After order by the tribunal or court
2 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 notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in
section 170A , enter Unique Number /Document Identification Number and date of such notice/order, or
if filed u/s 92CD enter date of advance pricing agreement
/ /
(d) Residential Status (Tick) Resident Non-Resident
(e)
Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility)
(applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along
with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number.
If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be
provided in efiling utility)
Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number.
(f) Whether total turnover/ gross receipts in the previous year 2022-2023 exceeds 400 crore rupees? (Yes/No) (applicable for
Domestic Company)
(g) Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90
(1) or Central Government has adopted any agreement under sec 90A(1)?
(h) In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick) Yes No
(i)
In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No
please provide details of
(a) aggregate of payments arising from the transaction or transactions during the previous year as referred in
Explanation 2A(a) to Section 9(1)(i);
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
(j) Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes,
please provide details.
Act under which registration required
Date of Registration (DD/MM/YYYY) Registration Number
(k)
Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards
specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick) Yes
No
(l)
Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible
foreign exchange?
(Tick) Yes No
(m) Whether the assessee company is under liquidation (Tick) Yes No
(n) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No.
(o) Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956? Yes
No
(p) Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1) Name of the representative assessee
(2) Capacity of the Representative (drop down to be provided)
(3) Address of the representative assessee
(4) Permanent Account Number (PAN)/Aadhaar No. of the representative assessee
(q) Whether you are recognized as start up by DPIIT Yes No
1 If yes, please provide start up recognition number allotted by the DPIIT
2 Whether certificate from inter-ministerial board for certification is received? Yes No
3 If yes provide the certification number
4
Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated
19/02/2019 has been filed before filing of the return? Yes No
5 If yes, provide date of filing Form-2
(r) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number Valid upto date
(s) Whether you are recognized as MSME? Yes No
If yes, please provide registration number allotted as per MSMED Act, 2006
AUDIT INFORMATION
(a1) Whether liable to maintain accounts as per section 44AA? (Tick) Yes No
(a2) Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44BBC/ 44D? (Tick)
Yes No
(a2i)
If No, Whether during the year total sales/turnover/gross receipts of business is more than 1 Crore Rupees but does not
exceed 10 Crore Rupees?
(Tick) Yes No, turnover does not exceed 1 crore No , turnover exceeds 10 crores
(a2ii)
If (a2i) is Yes, whether aggregate of all amounts received, including amount received for sales,
turnover or gross receipts or on capital account such as capital contribution, loans etc. during the
previous year, in cash & non-a/c payee cheque/DD, does not exceed five per cent of said amount? (a2ii)
(Tick)
Yes
No
(a2iii)
If (a2i) is Yes, whether aggregate of all payments made including amount incurred for expenditure
or on capital account such as asset acquisition, repayment of loan etc., in cash & non-a/c payee
cheque/DD, during the previous year does not exceed five per cent of the said payment
(a2iii) (Tick)
Yes
No
(b) Whether liable for audit under section 44AB? (Tick) Yes No (Note to Systems: For cases where
a2i exceeds INR 10 crores, this should be an automatic Yes)
If Yes is selected at (b), mention by virtue of which of the following conditions:
(bi) Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
(bii) Assessee falling u/s 44BB but not offering income on presumptive basis (Tick)
(biii) Assessee falling u/s 44BBB but not offering income on presumptive basis (Tick)
(biv) Others (Tick)
(c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes No
If Yes, furnish the following information below
(1) Mention the date of furnishing of audit report (DD/MM/YYYY)
(2) Name of the auditor signing the tax audit report
(3) Membership No. of the auditor
(4) Name of the auditor (proprietorship/ firm)
(5) Proprietorship/firm registration number
(6) Permanent Account Number (PAN/Aadhaar No.) of the auditor (proprietorship/ firm)
(7) Date of audit report
(8) Acknowledgement Number of the Audit Report
(9) UDIN
(di) Are you liable for Audit u/s 92E? Yes No
(dii)
If (di) is Yes, whether the
accounts have been audited
u/s. 92E?
Yes No Date of furnishing audit
report? DD/MM/YYYY
Acknowledgement
Number
(diii) If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes,
please provide the details as under: ) (Please see Instruction 5)
+--------+-------------+-----------------+-------------------------+
| Sl. No.| Section Code| Date (DD/MM/YYYY)| Acknowledgement Number |
+--------+-------------+-----------------+-------------------------+
| | | | |
+--------+-------------+-----------------+-------------------------+
| | | | |
+--------+-------------+-----------------+-------------------------+
| | | | |
+--------+-------------+-----------------+-------------------------+
(e) Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act
+---------------+---------------+---------------+---------------+
|Act and section| (DD/MM/YY) | Act and section| (DD/MM/YY) |
+---------------+---------------+---------------+---------------+
| | | | |
+---------------+---------------+---------------+---------------+
| | | | |
+---------------+---------------+---------------+---------------+
| | | | |
+---------------+---------------+---------------+---------------+
HOLDING STATUS
(a) Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any
other)
(b) If subsidiary company, mention the details of the Holding Company
+-----+-----------------------+------------------------+------------------------+
| PAN | Name of Holding Company| Address of Holding Company| Percentage of Shares |
| | | | held |
+-----+-----------------------+------------------------+------------------------+
| | | | |
+-----+-----------------------+------------------------+------------------------+
| | | | |
+-----+-----------------------+------------------------+------------------------+
(c) If holding company, mention the details of the subsidiary companies
+-----+-------------------------+--------------------------+--------------------------+
| PAN | Name of Subsidiary Company| Address of Subsidiary Company| Percentage of Shares |
| | | | held |
+-----+-------------------------+--------------------------+--------------------------+
| | | | |
+-----+-------------------------+--------------------------+--------------------------+
| | | | |
+-----+-------------------------+--------------------------+--------------------------+
BUSINESS ORGANISATION
(a) In case of amalgamating company, mention the details of amalgamated company
+-----+------------------------+---------------------------+---------------------+
| PAN | Name of Amalgamated | Address of Amalgamated | Date of Amalgamation|
| | Company | Company | |
+-----+------------------------+---------------------------+---------------------+
| | | | |
+-----+------------------------+---------------------------+---------------------+
| | | | |
+-----+------------------------+---------------------------+---------------------+
(b) In case of amalgamated company, mention the details of amalgamating company
+-----+------------------------+---------------------------+---------------------+
| PAN | Name of Amalgamating | Address of Amalgamated | Date of Amalgamation|
| | Company | Company | |
+-----+------------------------+---------------------------+---------------------+
| | | | |
+-----+------------------------+---------------------------+---------------------+
| | | | |
+-----+------------------------+---------------------------+---------------------+
(c) In case of demerged company, mention the details of resulting company
+-----+-----------------------+------------------------+--------------------+
| PAN | Name of Resulting | Address of Resulting | Date of Demerger |
| | Company | Company | |
+-----+-----------------------+------------------------+--------------------+
| | | | |
+-----+-----------------------+------------------------+--------------------+
| | | | |
+-----+-----------------------+------------------------+--------------------+
(d) In case of resulting company, mention the details of demerged company
+-----+-----------------------+------------------------+--------------------+
| PAN | Name of Demerged | Address of Demerged | Date of Demerger |
| | Company | Company | |
+-----+-----------------------+------------------------+--------------------+
| | | | |
+-----+-----------------------+------------------------+--------------------+
| | | | |
+-----+-----------------------+------------------------+--------------------+
KEY PERSONS
Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year
and the details of eligible person who is verifying the return.
+-------+------+------------+--------------------+-------------+-------------------------+
| S.No. | Name | Designation| Residential | PAN/Aadhaar | Director Identification |
| | | | Address | No. | Number (DIN) issued by |
| | | | | | MCA, in case of Director|
+-------+------+------------+--------------------+-------------+-------------------------+
| | | | | | |
+-------+------+------------+--------------------+-------------+-------------------------+
| | | | | | |
+-------+------+------------+--------------------+-------------+-------------------------+
| | | | | | |
+-------+------+------------+--------------------+-------------+-------------------------+
SHAREHOLDERS
INFORMATION
Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the
previous year
+-------+--------------------+------------------------+---------------+
| S.No. | Name and Address | Percentage of shares held| PAN (if allotted)|
+-------+--------------------+------------------------+---------------+
| | | | |
+-------+--------------------+------------------------+---------------+
| | | | |
+-------+--------------------+------------------------+---------------+
| | | | |
+-------+--------------------+------------------------+---------------+
OWNERSHIP INFORMATION
In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of
shares holding not less than 10% of the voting power at any time of the previous year
+-------+------+---------+------------------------+---------------+
| S.No. | Name | Address | Percentage of shares held| PAN/Aadhaar No.|
| | | | | (if allotted) |
+-------+------+---------+------------------------+---------------+
| | | | | |
+-------+------+---------+------------------------+---------------+
| | | | | |
+-------+------+---------+------------------------+---------------+
| | | | | |
+-------+------+---------+------------------------+---------------+
In case of Foreign company, please furnish the details of immediate parent company.
+-------+------+---------+---------------------+-------------+-------------------------+
| S.No | Name | Address | Country of | PAN (if | Taxpayer’s registration |
| | | | residence | allotted) | number or any unique |
| | | | | | identification number |
| | | | | | allotted in the country |
| | | | | | of residence |
+-------+------+---------+---------------------+-------------+-------------------------+
| | | | | | |
+-------+------+---------+---------------------+-------------+-------------------------+
| | | | | | |
+-------+------+---------+---------------------+-------------+-------------------------+
| | | | | | |
+-------+------+---------+---------------------+-------------+-------------------------+
In case of foreign company, please furnish the details of ultimate parent company
+-------+------+---------+---------------------+-------------+-------------------------+
| S.No | Name | Address | Country of | PAN (if | Taxpayer’s registration |
| | | | residence | allotted) | number or any unique |
| | | | | | identification number |
| | | | | | allotted in the country |
| | | | | | of residence |
+-------+------+---------+---------------------+-------------+-------------------------+
| | | | | | |
+-------+------+---------+---------------------+-------------+-------------------------+
| | | | | | |
+-------+------+---------+---------------------+-------------+-------------------------+
| | | | | | |
+-------+------+---------+---------------------+-------------+-------------------------+
NATURE OF COMPANY AND ITS BUSINESS
Nature of company (Tick)
1 Whether a public sector company as defined in section 2(36A) of the Income-tax Act Yes No
2 Whether a company owned by the Reserve Bank of India Yes No
3
Whether a company in which not less than forty percent of the shares are held (whether
singly or taken together) by the Government or the Reserve Bank of India or a
corporation owned by that Bank
Yes No
4
Whether a banking company as defined in clause (c) of section 5 of the Banking
Regulation Act,1949 Yes No
5
Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve
Bank of India Act Yes No
6
Whether a company registered with Insurance Regulatory and Development Authority
(established under sub-section (1) of section 3 of the Insurance Regulatory and
Development Authority Act, 1999)
Yes No
7 Whether a company being a non-banking Financial Institution Yes No
8
Whether the company is unlisted?
If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1
Yes No
Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than
those declaring income under section 44AE
+-------+---------------------------------------------+-------------+
| S.No. | Code [Please see instruction No.7(i)] | Description |
+-------+---------------------------------------------+-------------+
| (i) | | |
+-------+---------------------------------------------+-------------+
| (ii) | | |
+-------+---------------------------------------------+-------------+
| (iii) | | |
+-------+---------------------------------------------+-------------+
Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025 OR AS ON THE DATE OF AMALGAMATION
I Equity and Liabilities EQUITY AND LIABILITIES
1 Shareholder’s fund
A Share capital
+---------------------+-------------+
| i Authorised | Ai |
+---------------------+-------------+
| ii Issued, Subscribed and fully Paid up| Aii |
+---------------------+-------------+
| iii Subscribed but not fully paid| Aiii |
+---------------------+-------------+
| iv Total (Aii + Aiii)| Aiv |
+---------------------+-------------+
B Reserves and Surplus
+---------------------------------------------+-------------+
| i Capital Reserve | Bi |
+---------------------------------------------+-------------+
| ii Capital Redemption Reserve | Bii |
+---------------------------------------------+-------------+
| iii Securities Premium Reserve | Biii |
+---------------------------------------------+-------------+
| iv Debenture Redemption Reserve | Biv |
+---------------------------------------------+-------------+
| v Revaluation Reserve | Bv |
+---------------------------------------------+-------------+
| vi Share options outstanding amount | Bvi |
+---------------------------------------------+-------------+
| vii Other reserve (specify nature and amount)| |
| a | viia |
| b | viib |
| c Total (viia + viib) | Bvii |
+---------------------------------------------+-------------+
| viii Surplus i.e. Balance in profit and loss account| Bviii |
| (Debit balance to be shown as –ve figure) | |
+---------------------------------------------+-------------+
| ix Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii)| Bix |
| (Debit balance to be shown as –ve figure) | |
+---------------------------------------------+-------------+
C Money received against share warrants | 1C |
+---------------------------------------------+-------------+
D Total Shareholder’s fund (Aiv + Bix + 1C) | 1D |
+---------------------------------------------+-------------+
2 Share application money pending allotment
+---------------------------------------------+-------------+
| i Pending for less than one year | i |
+---------------------------------------------+-------------+
| ii Pending for more than one year | ii |
+---------------------------------------------+-------------+
| iii Total (i + ii) | 2 |
+---------------------------------------------+-------------+
3 Non-current liabilities
A Long-term borrowings
+---------------------------------------------+-------------+
| i Bonds/ debentures | |
| a Foreign currency | ia |
| b Rupee | ib |
| c Total (ia + ib) | ic |
+---------------------------------------------+-------------+
| ii Term loans | |
| a Foreign currency | iia |
| b Rupee loans | |
| 1 From Banks | b1 |
| 2 From others | b2 |
| 3 Total (b1 + b2) | b3 |
| c Total Term loans (iia + b3) | iic |
+---------------------------------------------+-------------+
| iii Deferred payment liabilities | iii |
+---------------------------------------------+-------------+
| iv Deposits from related parties (see instructions)| iv |
+---------------------------------------------+-------------+
| v Other deposits | v |
+---------------------------------------------+-------------+
| vi Loans and advances from related parties (see instructions)| vi |
+---------------------------------------------+-------------+
| vii Other loans and advances | vii |
+---------------------------------------------+-------------+
| viii Long term maturities of finance lease obligations| viii |
+---------------------------------------------+-------------+
| ix Total Long-term borrowings (ic + iic + iii + iv + v + vi + vii + viii)| 3A |
+---------------------------------------------+-------------+
B Deferred tax liabilities (net) | 3B |
+---------------------------------------------+-------------+
C Other long-term liabilities
+---------------------------------------------+-------------+
| i Trade payables | i |
+---------------------------------------------+-------------+
| ii Others | ii |
+---------------------------------------------+-------------+
| iii Total Other long-term liabilities (i + ii)| 3C |
+---------------------------------------------+-------------+
D Long-term provisions
+---------------------------------------------+-------------+
| i Provision for employee benefits | i |
+---------------------------------------------+-------------+
| ii Others | ii |
+---------------------------------------------+-------------+
| iii Total (i + ii) | 3D |
+---------------------------------------------+-------------+
E Total Non-current liabilities (3A + 3B + 3C + 3D)| 3E |
+---------------------------------------------+-------------+
4 Current liabilities
A Short-term borrowings
+---------------------------------------------+-------------+
| i | |
| Loans repayable on demand | |
| a From Banks | ia |
| b From Non-Banking Finance Companies | ib |
| c From other financial institutions | ic |
| d From others | id |
| e Total Loans repayable on demand (ia + ib + ic + id)| ie |
+---------------------------------------------+-------------+
| ii Deposits from related parties (see instructions)| ii |
+---------------------------------------------+-------------+
| iii Loans and advances from related parties (see instructions)| iii |
+---------------------------------------------+-------------+
| iv Other loans and advances | iv |
+---------------------------------------------+-------------+
| v Other deposits | v |
+---------------------------------------------+-------------+
| vi Total Short-term borrowings (ie + ii + iii + iv + v)| 4A |
+---------------------------------------------+-------------+
B Trade payables
+---------------------------------------------+-------------+
| i Outstanding for more than 1 year | i |
+---------------------------------------------+-------------+
| ii Others | ii |
+---------------------------------------------+-------------+
| iii Total Trade payables (i + ii) | 4B |
+---------------------------------------------+-------------+
C Other current liabilities
+---------------------------------------------+-------------+
| i Current maturities of long-term debt | i |
+---------------------------------------------+-------------+
| ii Current maturities of finance lease obligations| ii |
+---------------------------------------------+-------------+
| iii Interest accrued but not due on borrowings| iii |
+---------------------------------------------+-------------+
| iv Interest accrued and due on borrowings | iv |
+---------------------------------------------+-------------+
| v Income received in advance | v |
+---------------------------------------------+-------------+
| vi Unpaid dividends | vi |
+---------------------------------------------+-------------+
| vii Application money received for allotment of| vii |
| securities and due for refund and interest accrued| |
+---------------------------------------------+-------------+
| viii Unpaid matured deposits and interest accrued| viii |
| thereon | |
+---------------------------------------------+-------------+
| ix Unpaid matured debentures and interest accrued| ix |
| thereon | |
+---------------------------------------------+-------------+
| x Other payables | x |
+---------------------------------------------+-------------+
| xi Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x)| 4C |
+---------------------------------------------+-------------+
D Short-term provisions
+---------------------------------------------+-------------+
| i Provision for employee benefit | i |
+---------------------------------------------+-------------+
| ii Provision for Income-tax | ii |
+---------------------------------------------+-------------+
| iii Proposed Dividend | iii |
+---------------------------------------------+-------------+
| iv Tax on dividend | iv |
+---------------------------------------------+-------------+
| v Other | v |
+---------------------------------------------+-------------+
| vi Total Short-term provisions (i + ii +iii + iv + v)| 4D |
+---------------------------------------------+-------------+
E Total Current liabilities (4A + 4B + 4C + 4D) | 4E |
+---------------------------------------------+-------------+
Total Equity and liabilities (1D + 2 + 3E + 4E) | I |
+---------------------------------------------+-------------+
II ASSETS ASSETS
1 Non-current assets
A Fixed assets
i
Tangible assets
+---------------------------------------------+-------------+
| a Gross block | ia |
+---------------------------------------------+-------------+
| b Depreciation | ib |
+---------------------------------------------+-------------+
| c Impairment losses | ic |
+---------------------------------------------+-------------+
| d Net block (ia – ib - ic) | id |
+---------------------------------------------+-------------+
| ii Intangible assets | |
| a Gross block | iia |
| b Amortization | iib |
| c Impairment losses | iic |
| d Net block (iia – iib - iic) | iid |
+---------------------------------------------+-------------+
| iii Capital work-in-progress | iii |
+---------------------------------------------+-------------+
| iv Intangible assets under development | iv |
+---------------------------------------------+-------------+
| v Total Fixed assets (id + iid + iii + iv) | Av |
+---------------------------------------------+-------------+
B Non-current investments
+---------------------------------------------+-------------+
| i Investment in property | i |
+---------------------------------------------+-------------+
| ii Investments in Equity instruments | |
| a Listed equities | iia |
+---------------------------------------------+-------------+
| b Unlisted equities | iib |
+---------------------------------------------+-------------+
| c Total (iia + iib) | iic |
+---------------------------------------------+-------------+
| iii Investments in Preference shares | iii |
+---------------------------------------------+-------------+
| iv Investments in Government or trust securities| iv |
+---------------------------------------------+-------------+
| v Investments in Debenture or bonds | v |
+---------------------------------------------+-------------+
| vi Investments in Mutual funds | vi |
+---------------------------------------------+-------------+
| vii Investments in Partnership firms | vii |
+---------------------------------------------+-------------+
| viii Others Investments (specify nature) | viii |
+---------------------------------------------+-------------+
| ix Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii)| Bix |
+---------------------------------------------+-------------+
C Deferred tax assets (Net) | C |
+---------------------------------------------+-------------+
D Long-term loans and advances
+---------------------------------------------+-------------+
| i Capital advances | i |
+---------------------------------------------+-------------+
| ii Security deposits | ii |
+---------------------------------------------+-------------+
| iii Loans and advances to related parties (see| iii |
| instructions) | |
+---------------------------------------------+-------------+
| iv Other Loans and advances | iv |
+---------------------------------------------+-------------+
| v Total Long-term loans and advances (i + ii + iii + iv)| Dv |
+---------------------------------------------+-------------+
| vi Long-term loans and advances included in Dv which is| |
| a for the purpose of business or profession| via |
| b not for the purpose of business or profession| vib |
| c | |
| given to shareholder, being the beneficial| vc |
| owner of share, or to any concern or on| |
| behalf/ benefit of such shareholder as per| |
| section 2(22)(e) of I.T. Act | |
+---------------------------------------------+-------------+
E Other non-current assets
I Long-term trade receivables
+---------------------------------------------+-------------+
| a Secured, considered good | ia |
+---------------------------------------------+-------------+
| b Unsecured, considered good | ib |
+---------------------------------------------+-------------+
| c Doubtful | ic |
+---------------------------------------------+-------------+
| d Total Other non-current assets (ia + ib + ic)| id |
+---------------------------------------------+-------------+
| ii Others | ii |
+---------------------------------------------+-------------+
| iii Total (id + ii) | Eiii |
+---------------------------------------------+-------------+
| iv | |
| Non-current assets included in Eiii which is due| iv |
| from | |
| shareholder, being the beneficial owner of| |
| share, or from any concern or on behalf/ benefit of| |
| such shareholder as per section 2(22)(e) of I.T. Act| |
+---------------------------------------------+-------------+
F Total Non-current assets (Av + Bix + C + Dv + Eiii)| 1F |
+---------------------------------------------+-------------+
2 Current assets
A Current investments
+---------------------------------------------+-------------+
| i Investment in Equity instruments | |
| a Listed equities | ia |
| b Unlisted equities | ib |
| c Total (ia + ib) | ic |
+---------------------------------------------+-------------+
| ii Investment in Preference shares | ii |
+---------------------------------------------+-------------+
| iii Investment in government or trust securities| iii |
+---------------------------------------------+-------------+
| iv Investment in debentures or bonds | iv |
+---------------------------------------------+-------------+
| v Investment in Mutual funds | v |
+---------------------------------------------+-------------+
| vi Investment in partnership firms | vi |
+---------------------------------------------+-------------+
| vii Other investment | vii |
+---------------------------------------------+-------------+
| viii Total Current investments (ic + ii + iii + iv + v + vi + vii)| Aviii |
+---------------------------------------------+-------------+
B Inventories
+---------------------------------------------+-------------+
| i Raw materials | i |
+---------------------------------------------+-------------+
| ii Work-in-progress | ii |
+---------------------------------------------+-------------+
| iii Finished goods | iii |
+---------------------------------------------+-------------+
| iv Stock-in-trade (in respect of goods acquired for| iv |
| trading) | |
+---------------------------------------------+-------------+
| v Stores and spares | v |
+---------------------------------------------+-------------+
| vi Loose tools | vi |
+---------------------------------------------+-------------+
| vii Others | vii |
+---------------------------------------------+-------------+
| viii Total Inventories (i + ii + iii + iv + v + vi + vii)| Bviii |
+---------------------------------------------+-------------+
C Trade receivables
+---------------------------------------------+-------------+
| i Outstanding for more than 6 months | i |
+---------------------------------------------+-------------+
| ii Others | ii |
+---------------------------------------------+-------------+
| iii Total Trade receivables (i + ii + iii) | Ciii |
+---------------------------------------------+-------------+
D Cash and cash equivalents
+---------------------------------------------+-------------+
| i | |
| Balances with Banks (of the nature of cash and| i |
| cash equivalents) | |
+---------------------------------------------+-------------+
| ii Cheques, drafts in hand | ii |
+---------------------------------------------+-------------+
| iii Cash in hand | iii |
+---------------------------------------------+-------------+
| iv Others (specify nature) | iv |
+---------------------------------------------+-------------+
| v Total Cash and cash equivalents (i + ii + iii + iv)| III |
+---------------------------------------------+-------------+
IV Bank Balances other than III above | IV |
+---------------------------------------------+-------------+
V Loans | |
| i Security Deposits | i |
+---------------------------------------------+-------------+
| ii Loans to related parties (see instructions)| ii |
+---------------------------------------------+-------------+
| iii Others (specify nature) | iii |
+---------------------------------------------+-------------+
| iv Total loans (i + ii + iii) | V |
+---------------------------------------------+-------------+
| v Loans and advances included in V above which is| |
| a for the purpose of business or profession| va |
+---------------------------------------------+-------------+
| b not for the purpose of business or profession| vb |
+---------------------------------------------+-------------+
| c | |
| given to a shareholder, being the beneficial| vc |
| owner of share, or to any concern or on| |
| behalf/ benefit of such shareholder as per| |
| section 2(22)(e) of I.T. Act | |
+---------------------------------------------+-------------+
VI Other Financial Assets | VI |
+---------------------------------------------+-------------+
Total Financial Assets (I + II + III + IV + V + VI) | 2B |
+---------------------------------------------+-------------+
C Current Tax Assets (Net) | 2C |
+---------------------------------------------+-------------+
D Other current assets
+---------------------------------------------+-------------+
| i Advances other than capital advances | i |
+---------------------------------------------+-------------+
| ii Others (specify nature) | ii |
+---------------------------------------------+-------------+
| iii Total | 2D |
+---------------------------------------------+-------------+
Total Current assets (2A + 2B + 2C + 2D) | 2 |
+---------------------------------------------+-------------+
Total Assets (1 + 2) | II |
+---------------------------------------------+-------------+
Part A Manufacturing
Account Ind AS
Manufacturing Account for the financial year 2024-25 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015)]
1 Debits to Manufacturing account
A Opening Inventory
+---------------------------------------------+-------------+
| i Opening stock of raw-material | i |
+---------------------------------------------+-------------+
| ii Opening stock of Work in progress | ii |
+---------------------------------------------+-------------+
| iii Total (i + ii) | Aiii |
+---------------------------------------------+-------------+
B Purchases (net of refunds and duty or tax, if any)| B |
+---------------------------------------------+-------------+
C Direct wages | C |
+---------------------------------------------+-------------+
D Direct expenses | D |
+---------------------------------------------+-------------+
| i Carriage inward | i |
+---------------------------------------------+-------------+
| ii Power and fuel | ii |
+---------------------------------------------+-------------+
| iii Other direct expenses | iii |
| Note: Row can be added as per the nature of| |
| Direct Expenses | |
+---------------------------------------------+-------------+
E Factory Overheads
+---------------------------------------------+-------------+
| i Indirect wages | i |
+---------------------------------------------+-------------+
| ii Factory rent and rates | ii |
+---------------------------------------------+-------------+
| iii Factory Insurance | iii |
+---------------------------------------------+-------------+
| iv Factory fuel and power | iv |
+---------------------------------------------+-------------+
| v Factory general expenses | v |
+---------------------------------------------+-------------+
| vi Depreciation of factory machinery | vi |
+---------------------------------------------+-------------+
| vii Total (i+ii+iii+iv+v+vi) | Evii |
+---------------------------------------------+-------------+
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii)| 1F |
+---------------------------------------------+-------------+
2 Closing Stock
+---------------------------------------------+-------------+
| i Raw material | 2i |
+---------------------------------------------+-------------+
| ii Work-in-progress | 2ii |
+---------------------------------------------+-------------+
| Total (2i +2ii) | 2 |
+---------------------------------------------+-------------+
3 Cost of Goods Produced – transferred to Trading Account (1F - 2)| 3 |
+---------------------------------------------+-------------+
Part A Trading
Account Ind AS
Trading Account for the financial year 2024-25 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015)]
CREDITS
TO
TRADING
ACCOUNT
4E
Revenue from operations
A
Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if
any)
+---------------------------------------------+-------------+
| i Sale of goods | i |
+---------------------------------------------+-------------+
| ii Sale of services | ii |
+---------------------------------------------+-------------+
| iii Other operating revenues (specify nature and| |
| amount) | |
| a | iiia |
| b | iiib |
| c Total (iiia + iiib) | iiic |
+---------------------------------------------+-------------+
| iv Total (i + ii + iiic) | Aiv |
+---------------------------------------------+-------------+
B Gross receipts from Profession | B |
+---------------------------------------------+-------------+
C
Duties, taxes and cess received or receivable in respect of goods and services sold
or supplied
+---------------------------------------------+-------------+
| i Union Excise duties | i |
+---------------------------------------------+-------------+
| ii Service tax | ii |
+---------------------------------------------+-------------+
| iii VAT/ Sales tax | iii |
+---------------------------------------------+-------------+
| iv Central Goods & Service Tax (CGST) | iv |
+---------------------------------------------+-------------+
| v State Goods & Services Tax (SGST) | v |
+---------------------------------------------+-------------+
| vi Integrated Goods & Service Tax (IGST) | vi |
+---------------------------------------------+-------------+
| vii Union Territory Goods & Services Tax (UTGST)| vii |
+---------------------------------------------+-------------+
| viii Any other duty, tax and cess | viii |
+---------------------------------------------+-------------+
| ix Total (i + ii + iii + iv +v+ vi+vii+viii)| Cix |
+---------------------------------------------+-------------+
D Total Revenue from operations (Aiv + B +Cix)| 4D |
+---------------------------------------------+-------------+
5 Closing Stock of Finished Goods | 5 |
+---------------------------------------------+-------------+
6 Total of credits to Trading Account (4D + 5)| 6 |
+---------------------------------------------+-------------+
DEBITS TO TRADING ACCOUNT
7 Opening Stock of Finished Goods | 7 |
+---------------------------------------------+-------------+
8 Purchases (net of refunds and duty or tax, if any)| 8 |
+---------------------------------------------+-------------+
9 Direct Expenses (9i + 9ii + 9iii) | 9 |
+---------------------------------------------+-------------+
| i Carriage inward | i |
+---------------------------------------------+-------------+
| ii Power and fuel | ii |
+---------------------------------------------+-------------+
| iii Other direct expenses | iii |
| Note: Row can be added as per the nature of| |
| Direct Expenses | |
+---------------------------------------------+-------------+
10 Duties and taxes, paid or payable, in respect of goods and services purchased
+---------------------------------------------+-------------+
| i Custom duty | 10i |
+---------------------------------------------+-------------+
| ii Counter veiling duty | 10ii |
+---------------------------------------------+-------------+
| iii Special additional duty | 10iii |
+---------------------------------------------+-------------+
| iv Union excise duty | 10iv |
+---------------------------------------------+-------------+
| v Service tax | 10v |
+---------------------------------------------+-------------+
| vi VAT/ Sales tax | 10vi |
+---------------------------------------------+-------------+
| vii Central Goods & Service Tax (CGST) | 10vii |
+---------------------------------------------+-------------+
| viii State Goods & Services Tax (SGST) | 10viii |
+---------------------------------------------+-------------+
| ix Integrated Goods & Services Tax (IGST) | 10ix |
+---------------------------------------------+-------------+
| x Union Territory Goods & Services Tax (UTGST)| 10x |
+---------------------------------------------+-------------+
| xi Any other tax, paid or payable | 10xi |
+---------------------------------------------+-------------+
| xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)| 10xii |
+---------------------------------------------+-------------+
11 Cost of goods produced – Transferred from Manufacturing Account| 11 |
+---------------------------------------------+-------------+
12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-| 12 |
8-9-10xii-11) | |
+---------------------------------------------+-------------+
12aTurnover from Intraday Trading | 12a |
+---------------------------------------------+-------------+
12bIncome from Intraday Trading - transferred to Profit and Loss account| 12b |
+---------------------------------------------+-------------+
Part A-P& L Profit and Loss Account for the financial year 2024-25 (fill items 13 to 60 in a case where
regular books of account are maintained, otherwise fill items 61 to 62 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account (12+12b)| 13 |
+---------------------------------------------+-------------+
14 Other income
+---------------------------------------------+-------------+
| i Rent | i |
+---------------------------------------------+-------------+
| ii Commission | ii |
+---------------------------------------------+-------------+
| iii Dividend income | iii |
+---------------------------------------------+-------------+
| iv Interest income | iv |
+---------------------------------------------+-------------+
| v Profit on sale of fixed assets | v |
+---------------------------------------------+-------------+
| vi Profit on sale of investment being securities chargeable| vi |
| to Securities Transaction Tax (STT) | |
+---------------------------------------------+-------------+
| vii Profit on sale of other investment | vii |
+---------------------------------------------+-------------+
| viii Gain (loss) on account of foreign exchange fluctuation| viii |
| u/s 43AA | |
+---------------------------------------------+-------------+
| ix | |
| Profit on conversion of inventory into capital asset u/s| ix |
| 28(via) | |
| (Fair Market Value of inventory as on the date of| |
| conversion) | |
+---------------------------------------------+-------------+
| x Agricultural income | x |
+---------------------------------------------+-------------+
| xi Any other income (specify nature and amount)| |
| a | xia |
| b | xib |
| c Total (xia + xib) | xic |
+---------------------------------------------+-------------+
| xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)| 14xii |
+---------------------------------------------+-------------+
15 Total of credits to profit and loss account (13+14xii)| 15 |
+---------------------------------------------+-------------+
DEBITS TO PROFIT AND LOSS ACCOUNT
16 Freight outward | 16 |
+---------------------------------------------+-------------+
17 Consumption of stores and spare parts | 17 |
+---------------------------------------------+-------------+
18 Power and fuel | 18 |
+---------------------------------------------+-------------+
19 Rents | 19 |
+---------------------------------------------+-------------+
20 Repairs to building | 20 |
+---------------------------------------------+-------------+
21 Repairs to machinery | 21 |
+---------------------------------------------+-------------+
22 Compensation to employees
+---------------------------------------------+-------------+
| i Salaries and wages | 22i |
+---------------------------------------------+-------------+
| ii Bonus | 22ii |
+---------------------------------------------+-------------+
| iii Reimbursement of medical expenses | 22iii |
+---------------------------------------------+-------------+
| iv Leave encashment | 22iv |
+---------------------------------------------+-------------+
| v Leave travel benefits | 22v |
+---------------------------------------------+-------------+
| vi Contribution to approved superannuation fund| 22vi |
+---------------------------------------------+-------------+
| vii Contribution to recognised provident fund| 22vii |
+---------------------------------------------+-------------+
| viii Contribution to recognised gratuity fund| 22viii |
+---------------------------------------------+-------------+
| ix Contribution to any other fund | 22ix |
+---------------------------------------------+-------------+
| x | |
| Any other benefit to employees in respect of which an| 22x |
| expenditure has been incurred | |
+---------------------------------------------+-------------+
| xi Total compensation to employees (total of 22i to 22x)| 22xi |
+---------------------------------------------+-------------+
| xiia Whether any compensation, included in 22xi, paid to| xiia |
| non-residents | Yes / No |
+---------------------------------------------+-------------+
| xiib If Yes, amount paid to non-residents | xiib |
+---------------------------------------------+-------------+
23 Insurance
+---------------------------------------------+-------------+
| i Medical Insurance | 23i |
+---------------------------------------------+-------------+
| ii Life Insurance | 23ii |
+---------------------------------------------+-------------+
| iii Keyman’s Insurance | 23iii |
+---------------------------------------------+-------------+
| iv Other Insurance including factory, office, car, goods, etc.| 23iv |
+---------------------------------------------+-------------+
| v Total expenditure on insurance (23i + 23ii + 23iii + 23iv)| 23v |
+---------------------------------------------+-------------+
24 Workmen and staff welfare expenses | 24 |
+---------------------------------------------+-------------+
25 Entertainment | 25 |
+---------------------------------------------+-------------+
26 Hospitality | 26 |
+---------------------------------------------+-------------+
27 Conference | 27 |
+---------------------------------------------+-------------+
28 Sales promotion including publicity (other than advertisement)| 28 |
+---------------------------------------------+-------------+
29 Advertisement | 29 |
+---------------------------------------------+-------------+
30 Commission
+---------------------------------------------+-------------+
| i | |
| Paid outside India, or paid in India to a non-resident| i |
| other than a company or a foreign company | |
+---------------------------------------------+-------------+
| ii To others | ii |
+---------------------------------------------+-------------+
| iii Total (i + ii) | 30iii |
+---------------------------------------------+-------------+
31 Royalty
+---------------------------------------------+-------------+
| i | |
| Paid outside India, or paid in India to a non-resident| i |
| other than a company or a foreign company | |
+---------------------------------------------+-------------+
| ii To others | ii |
+---------------------------------------------+-------------+
| iii Total (i + ii) | 31iii |
+---------------------------------------------+-------------+
32 Professional / Consultancy fees / Fee for technical services
+---------------------------------------------+-------------+
| i | |
| Paid outside India, or paid in India to a non-resident| i |
| other than a company or a foreign company | |
+---------------------------------------------+-------------+
| ii To others | ii |
+---------------------------------------------+-------------+
| iii Total (i + ii) | 32iii |
+---------------------------------------------+-------------+
33 Hotel, boarding and Lodging | 33 |
+---------------------------------------------+-------------+
34 Traveling expenses other than on foreign traveling| 34 |
+---------------------------------------------+-------------+
35 Foreign travelling expenses | 35 |
+---------------------------------------------+-------------+
36 Conveyance expenses | 36 |
+---------------------------------------------+-------------+
37 Telephone expenses | 37 |
+---------------------------------------------+-------------+
38 Guest House expenses | 38 |
+---------------------------------------------+-------------+
39 Club expenses | 39 |
+---------------------------------------------+-------------+
40 Festival celebration expenses | 40 |
+---------------------------------------------+-------------+
41 Scholarship | 41 |
+---------------------------------------------+-------------+
42 Gift | 42 |
+---------------------------------------------+-------------+
43 Donation | 43 |
+---------------------------------------------+-------------+
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)| |
| i Union excise duty | 44i |
+---------------------------------------------+-------------+
| ii Service tax | 44ii |
+---------------------------------------------+-------------+
| iii VAT/ Sales tax | 44iii |
+---------------------------------------------+-------------+
| iv Cess | 44iv |
+---------------------------------------------+-------------+
| v Central Goods & Service Tax (CGST) | 44v |
+---------------------------------------------+-------------+
| vi State Goods & Services Tax (SGST) | 44vi |
+---------------------------------------------+-------------+
| vii Integrated Goods & Services Tax (IGST) | 44vii |
+---------------------------------------------+-------------+
| viii Union Territory Goods & Services Tax (UTGST)| 44viii |
+---------------------------------------------+-------------+
| ix Any other rate, tax, duty or cess incl STT and| 44ix |
| CTT | |
+---------------------------------------------+-------------+
| x | |
| Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii| 44x |
| +44ix) | |
+---------------------------------------------+-------------+
45 Audit fee | 45 |
+---------------------------------------------+-------------+
46 Other expenses (specify nature and amount)
+---------------------------------------------+-------------+
| i i | i |
+---------------------------------------------+-------------+
| ii ii | ii |
+---------------------------------------------+-------------+
| iii Total (i + ii) | 46iii |
+---------------------------------------------+-------------+
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1
lakh or more is claimed and amount)
+---------------------------------------------+-------------+
| (i1) | 47(i1) |
+---------------------------------------------+-------------+
| (i2) | 47i(2) |
+---------------------------------------------+-------------+
| (i3) | 47i(3) |
+---------------------------------------------+-------------+
| (Rows can be added as required) Total | 47i |
| (47i1+47i2+47i3) | |
+---------------------------------------------+-------------+
| ii | |
| Others (more than Rs. 1 lakh) where | 47ii |
| PAN/Aadhaar No. is not available (provide| |
| name and complete address) | |
+---------------------------------------------+-------------+
|S.No|Name |Flat /|Name of |Road /|Area/ |Town/ |State|Country|PIN |ZIP |Amount|
| | |Door/ |Premises/|Street/|Locality|City/ | | |Code |Code | |
| | |Block No|Building/|Post | |District| | | | | |
| | | |Village |Office | | | | | | | |
+----+------------+-------+---------+-------+--------+-------+-----+-------+-------+-------+------+
|1 | | | | | | | | | | | |
+----+------------+-------+---------+-------+--------+-------+-----+-------+-------+-------+------+
| (Rows can be added as required) | |
+---------------------------------------------+-------------+
| iii Others (amounts less than Rs. 1 lakh) | 47iii |
+---------------------------------------------+-------------+
| iv Total Bad Debt (47i + 47ii + 47iii)) | 47iv |
+---------------------------------------------+-------------+
48 Provision for bad and doubtful debts | 48 |
+---------------------------------------------+-------------+
49 Other provisions | 49 |
+---------------------------------------------+-------------+
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +| 50 |
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)]| |
+---------------------------------------------+-------------+
51 Interest
+---------------------------------------------+-------------+
| i | |
| Paid outside India, or paid in India to a non-resident| i |
| other than a company or a foreign company | |
+---------------------------------------------+-------------+
| ii To others | ii |
+---------------------------------------------+-------------+
| iii Total (i + ii) | 51iii |
+---------------------------------------------+-------------+
52 Depreciation and amortization | 52 |
+---------------------------------------------+-------------+
53 Net profit before taxes (50 – 51iii – 52) | 53 |
+---------------------------------------------+-------------+
PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS
54 Provision for current tax | 54 |
+---------------------------------------------+-------------+
55 Provision for Deferred Tax | 55 |
+---------------------------------------------+-------------+
56 Profit after tax (53 - 54 - 55) | 56 |
+---------------------------------------------+-------------+
57 Balance brought forward from previous year | 57 |
+---------------------------------------------+-------------+
58 Amount available for appropriation (56 + 57)| 58 |
+---------------------------------------------+-------------+
59 Appropriations
+---------------------------------------------+-------------+
| i Transfer to reserves and surplus | 59i |
+---------------------------------------------+-------------+
| ii Proposed dividend/ Interim dividend | 59ii |
+---------------------------------------------+-------------+
| iii Tax on dividend/ Tax on dividend for earlier years| 59iii |
+---------------------------------------------+-------------+
| iv | |
| Appropriation towards Corporate Social Responsibility| 59iv |
| (CSR) activities (in case of companies covered under| |
| section 135 of Companies Act, 2013) | |
+---------------------------------------------+-------------+
| v Any other appropriation | 59v |
+---------------------------------------------+-------------+
| vi Total (59i + 59ii + 59iii + 59iv+59v) | 59vi |
+---------------------------------------------+-------------+
60 Balance carried to balance sheet (58 - 59vi)| 60 |
+---------------------------------------------+-------------+
61 A Items that will not be reclassified to P&L
+---------------------------------------------+-------------+
| i Changes in revaluation surplus | i |
+---------------------------------------------+-------------+
| ii Re-measurements of the defined benefit plans| ii |
+---------------------------------------------+-------------+
| iii Equity instruments through OCI | iii |
+---------------------------------------------+-------------+
| iv Fair value Changes relating to own credit risk of| iv |
| financial liabilities designated at FVTPL| |
+---------------------------------------------+-------------+
| v | |
| Share of Other comprehensive income in associates and