Full Text
3085 GI/2025 (1)
REGD. No. D. L.-33004/99
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 260] NEW DELHI, FRIDAY, MAY 9, 2025/ VAISAKHA 19, 1947
CG-DL-E-10052025-263035
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th May, 2025
No. 46/2025
G.S.R. 303(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 (Eighteenth Amendment) Rules, 2025.
(2) They shall be deemed to have come into force on the 1st day of April, 2025.
2. In the Income-tax Rules, 1962, in Appendix - II, for FORM ITR-7, the following FORM shall be
substituted, namely: –––
“FORM
ITR-7
INDIAN INCOME TAX RETURN
[For persons including companies
required to furnish return under
sections 139(4A) or 139(4B) or
139(4C) or 139(4D) only]
(See rule 12 of the Income-tax Rules,
1962)
(Refer instructions for guidance)
Assessment Year
2 0 2 5 - 2 6
Part A-GEN
PERSONAL INFORMATION
(A1) Name (as mentioned in deed of creation/
establishing/ incorporation/ formation)
(A2) PAN
(A4) Flat/Door/Block No
(A5) Name of
Premises/Building/Village
(A3) Date of formation/incorporation
(DD/MM/YYYY)
/ /
(A6) Road/Street/Post Office
(A7) Area/Locality
(A11)
Status
(see
instructions)
(A12) Sub
Status
(see
instructions)
(A8) Town/City/District
(A9)
State
(A10) Pin code/Zip
code
(A13) Office Phone Number
with STD code/Mobile No. 1
(A14) Mobile No. 2
(A15) Email Address 1
(A16) Email Address 2
(A17) (i) Return furnished under section 139(4A) 139(4B) 139(4C) 139(4D)
(ii) Please specify the section under which the exemption is claimed (dropdown to be provided)
(A18) Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details:
Details of the projects/institutions run by you
+----+--------------------------------------+--------------------------+---------------+
| Sl.| Name of the project/institution | Nature of activity | Classification|
| | (see instruction) | (see instruction) | (see instructions)|
+----+--------------------------------------+--------------------------+---------------+
| 1 | | | |
+----+--------------------------------------+--------------------------+---------------+
| 2 | | | |
+----+--------------------------------------+--------------------------+---------------+
| 3 | | | |
+----+--------------------------------------+--------------------------+---------------+
| 4 | | | |
+----+--------------------------------------+--------------------------+---------------+
(A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if
required to be registered)
(Where regular registration/approval has been granted, details of provisional registration/ approval are not
required)
+----+------------------------------------+---------------------------------+---------------------------------+----------------------------+-------------------------------+
| Sl.| Section under which | Date of | Approval/ | Approving/ | Date from which |
| | registered/provisionally | registration/provisional | Notification/ | registering | registration/provisional|
| | registered or | registration or | Unique | Authority | registration/ approval|
| | approved/notified | approval | Registration | | is effective |
| | | | No. (URN) | | |
+----+------------------------------------+---------------------------------+---------------------------------+----------------------------+-------------------------------+
| 1 | (Dropdowns to be | | | | |
| | provided) | | | | |
+----+------------------------------------+---------------------------------+---------------------------------+----------------------------+-------------------------------+
| 2 | | | | | |
+----+------------------------------------+---------------------------------+---------------------------------+----------------------------+-------------------------------+
(A20) Details of registration/provisional registration or approval under any law other than Income-tax Act
(including the registration under Foreign Contribution (Regulation) Act, 2010, registration on DARPAN
portal of Niti Aayog and registration with SEBI)
+----+----------------------------+---------------------+-----------------------+---------------------------------+----------------------------+-------------------------------+
| Sl.| Law | Specify | Date of | Approval/ | Approving/ | Date from which |
| | under/Portal on | details in | registration | Notification/ | registering | the registration is |
| | which registered | case ‘Any | or | Registration No. | Authority | effective |
| | | other | approval | | | |
| | | Law’ | | | | |
+----+----------------------------+---------------------+-----------------------+---------------------------------+----------------------------+-------------------------------+
| 1 | (Dropdowns to be | | | | | |
| | provided) | | | | | |
+----+----------------------------+---------------------+-----------------------+---------------------------------+----------------------------+-------------------------------+
| 2 | | | | | | |
+----+----------------------------+---------------------+-----------------------+---------------------------------+----------------------------+-------------------------------+
FILING STATUS
(A21)
(ai) Return filed u/s (Tick) [Please
see instruction]
139(1)-On or before due date, 139(4)-After due date, 139(5)-
Revised Return,
92CD-Modified return, 119(2)(b)- After Condonation of delay .
(aii) Or filed in response to notice
u/s 139(9), 142(1), 148, 153C
(b) If revised/ defective/Modified, then enter Receipt No.
and Date of filing original return (DD/MM/YYYY)
__ /___/___
(c)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s
119(2)(b), enter unique number/ Document Identification Number (DIN) and
date of such notice/order, or if filed u/s 92CD enter date of advance pricing
agreement
(unique
number)
__ /___/___
(d) Residential status? (Tick) Resident Non-resident
(e)
Whether any income included in total income for which claim under section 90/90A/91 has been made?
Yes No
[applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR]
(f)
Whether this return is being filed by a representative assessee? (Tick) Yes
No
If yes, please furnish following information -
(1) Name of the representative
(2) Capacity of the Representative (drop down to be provided)
(3) Address of the representative
(4) Permanent Account Number (PAN)/Aadhaar No. of the representative
(g) Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following
information
Name of Firm PAN
(h) Legal Entity Identifier (LEI) details (mandatory if refund is 50 crores or more):
LEI Number Valid upto date (DD/MM/YYYY)
(A22) Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes No
If yes, please furnish following information in respect of equity shares
+-----+------+-----+-----+----------------+-----+--------------------------------+--------------------------------+-----+----------------+-----+----------------+
| Name| Type | PAN | No. | Cost of | No. | Date of | Purchase price | No. | Sale | No. | Cost of |
| of | of the| | of | acquisi | of | subscrip | per | of | consider | of | acquisi |
| comp| comp | | shar| tion | shar| tion / | share (in | shar| ation | shar| tion |
| any | any | | es | | es | purchas | case of | es | | es | |
| | | | | | | e | purchas | | | | |
| | | | | | | | e from | | | | |
| | | | | | | +-----+------------------------+ existing | | | | |
| | | | | | | Fac | Iss | sharehol | | | | |
| | | | | | | e | ue | der) | | | | |
| | | | | | | val | pri | | | | | |
| | | | | | | ue | ce | | | | | |
| | | | | | | per | per | | | | | |
| | | | | | | sha | sha | | | | | |
| | | | | | | re | re | | | | | |
| | | | | | | | (in | | | | | |
| | | | | | | | cas | | | | | |
| | | | | | | | e of | | | | | |
| | | | | | | | fres | | | | | |
| | | | | | | | h | | | | | |
| | | | | | | | issu | | | | | |
| | | | | | | | e) | | | | | |
+-----+------+-----+-----+----------------+-----+-----+------------------------+--------------------------------+-----+----------------+-----+----------------+
| 1a | 1b | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 |
+-----+------+-----+-----+----------------+-----+-----+------------------------+--------------------------------+-----+----------------+-----+----------------+
| | | | | | | | | | | | | |
+-----+------+-----+-----+----------------+-----+-----+------------------------+--------------------------------+-----+----------------+-----+----------------+
OTHER DETAILS
(A23) i
Where, in any of the projects/institutions run by you, one of the charitable purposes is
advancement of any other object of general public utility then a i
Whether there is any activity in the
nature of trade, commerce or business
referred to in proviso to section 2(15)?
Yes No
ii If yes, then percentage of receipt from
such activity vis-à-vis total receipts %
b i
Whether there is any activity of
rendering any service in relation to any
trade, commerce or business for any
consideration as referred to in proviso to
section 2(15)?
Yes No
ii If yes, then percentage of receipt from
such activity vis-à-vis total receipts %
ii If ‘a’ or ‘b’ is YES, the aggregate annual receipts from such activities in respect of that
institution
+----+---------------------------------+-------------------------------------+
| Sl.| Name of the project/Institution | Amount of aggregate annual |
| | | receipts from such activities |
+----+---------------------------------+-------------------------------------+
| a | | |
+----+---------------------------------+-------------------------------------+
| b | | |
+----+---------------------------------+-------------------------------------+
(A24) i
Is there any change in the objects/activities during the
Year on the basis of which
approval/registration/provisional registration was
granted?
Yes No
ii If yes, please furnish following information:-
A date of such change (DD/MM/YYYY) ____/____/________
B
Whether an application for fresh
registration/provisional registration has been
made in the prescribed form and manner within
the stipulated period of thirty days as per Clause
(ab) of sub-section (1) of section 12A / Sub-clause
(v) of Clause (ac) of sub-section (1) of section 12A
Yes No
C
Whether fresh registration/provisional
registration has been granted under section 12AB
Yes No
(A25) Is this your first return? Yes No
(A26) Whether provisions of twenty second proviso to Section 10(23C)
or Section 13(10) are applicable? Yes No
If “Yes”, please furnish below information, whether:
(a) Provisions of proviso to clause (15) of section 2 are applicable Yes No
(b)
Conditions specified in clause (a) of tenth proviso to 10 (23C) /
sub-clause (i) of clause (b) of sub-section (1) of section 12A have
been violated
Yes No
(c)
Conditions specified in clause (b) of tenth proviso to 10 (23C)/
sub-clause (ii) of clause (b) of sub-section (1) of section 12A have
been violated
Yes No
(d) Conditions specified in twentieth proviso to 10(23C)/ clause (ba)
of sub-section (1) of section 12A have been violated
Yes No
AUDIT INFORMATION
(A27) (i) Are you liable for audit under the Income-tax Act? (Tick) Yes No, If yes, furnish
following information-
(ii) Section under which you are liable for audit (specify section). Please mention date of audit report.
(DD/MM/YY)
+---+-----------------------------------------------------+
| a | Name of the auditor signing the tax audit report |
+---+-----------------------------------------------------+
| b | Membership No. of the auditor |
+---+-----------------------------------------------------+
| c | Name of the auditor (proprietorship/ firm) |
+---+-----------------------------------------------------+
| d | Permanent Account Number (PAN)/Aadhaar No. of the |
| | proprietorship/ firm |
+---+-----------------------------------------------------+
| e | Date of audit report |
+---+-----------------------------------------------------+
| f | Date of furnishing of the audit report ______/______/______ (DD/MM/YYYY)|
+---+-----------------------------------------------------+
| g | Acknowledgement number of the audit report |
+---+-----------------------------------------------------+
| h | Unique Document Identification Number (UDIN) |
+---+-----------------------------------------------------+
(A28)
(i) If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of
furnishing the audit report?
+-----------------+-------------+-----------------+-------------+
| Act and section | (DD/MM/YY) | Act and section | (DD/MM/YY) |
+-----------------+-------------+-----------------+-------------+
| | | | |
+-----------------+-------------+-----------------+-------------+
MEMBER’S INFORMATION
(A29
)
i. Particulars of persons who were members in the AOP on 31st day of March, 2025 (to be filled by venture
capital fund/ investment fund)
+----+-------------------+-------------------------------+------------+----------------+--------+
| Sl.| Name and Address | Percentage of share (if | PAN | Aadhaar Number | Status |
| No | | determinate) | | | |
+----+-------------------+-------------------------------+------------+----------------+--------+
| (1)| (2) | (3) | (4) | (5) | (6) |
+----+-------------------+-------------------------------+------------+----------------+--------+
| | | | | | |
+----+-------------------+-------------------------------+------------+----------------+--------+
ii Particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or
Institution [to be mandatorily filled in by all persons filing ITR-7]
A Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of
the Governing Council/Director (s)/ shareholders holding 5% or more of shareholding / Office
Bearer (s) at any time during the previous year
+----+------+---------+----------------------------+----------------------+---------------------+-----------+--------------+-----------+
| Sl.| Name | Relatio | Percentage | Whethe | Type of | Identific | Addres | Mobile | E-mail |
| . | | n | Of | r | Identificatio | ation | s | numbe | addres |
| | | | shareholdin | Residen | n (Select | Number | | r | s |
| | | | g in case of | t of | from drop | | | | |
| | | | shareholder | India? | down) | | | | |
+----+------+---------+----------------------------+----------------------+---------------------+-----------+--------------+-----------+
| | | | | | | | | |
+----+------+---------+----------------------------+----------------------+---------------------+-----------+--------------+-----------+
B In case if any of persons (as mentioned in row A above) is not an individual then provide the
following details of the natural persons who are beneficial owners (5% or more) of such person
at any time during the previous year
+----+------+----------------------+----------------------------+---------------------+----------------------------+
| Sl.| Name | Whether | Type of | Identification | Address | Percentage of |
| | | Resident | Identification | Number | | beneficial |
| | | of | (Select from | | | ownership |
| | | India? | drop down) | | | |
+----+------+----------------------+----------------------------+---------------------+----------------------------+--------------------------+
| | | | | | | |
+----+------+----------------------+----------------------------+---------------------+----------------------------+--------------------------+
C Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in
terms of section 13(3)(b) during the previous year
+----+-------------------+------------+----------------+
| Sl.| Name and address | PAN | Aadhaar Number |
+----+-------------------+------------+----------------+
| | | | |
+----+-------------------+------------+----------------+
D Name(s) of relative(s) of author(s), founder(s), trustee(s), manager(s), and substantial
contributor(s) and where any such author, founder, trustee, manager or substantial contributor
is a Hindu undivided family, also the names of the members of the family and their relatives at
any time during the previous year
+----+-------------------+------------+----------------+
| Sl.| Name and address | PAN | Aadhaar Number |
+----+-------------------+------------+----------------+
| | | | |
+----+-------------------+------------+----------------+
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule I Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third
proviso to section 10(23C)/10(21)/10(21) read with section 35(1).
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
| Year of | Amount | Purpose of | Amount applied | Balanc | Amount | Balance | Amounts |
| accumula | accumulate | accumulatio | for charitable/ | e | taxed in | available | applied for |
| tio | d in the year | n | religious/Scientif | | any | for | charitable |
| n | of | | ic research/ | | earlier | applicatio | or religious |
| (F. Yr.) | accumulatio | | social science or | | assessme | n | /Scientif |
| | n | | statistical | | nt year(s) | | ic research/ |
| | | | research | | | | social |
| | | | purposes upto | | | | science or |
| | | | the beginning of | | | | statistical |
| | | | the previous year | | | | research |
| | | | | | | | purpose |
| | | | | | | | during the |
| | | | | | | | previous |
| | | | | | | | year out of |
| | | | | | | | previous |
| | | | | | | | years’ |
| | | | | | | | accumulatio |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
| | | | | = (2-4) | | = (5-6) | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
| 2019-20 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
| 2020-21 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
| 2021-22 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
| 2022-23 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
| 2023-24 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
| 2024-25 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
| Total | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+---------------------------+
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+---------------------------------------------------------------------------------------------------+
| Year of | Amount | Amount | Balance | Amount | Amount | Amount |
| accumula | applied for | credited or | amount | invested | invested or | which is |
| tio | purposes | paid to any | available | or | deposited in | not |
| n | other than | trust or | for | deposite | the modes | utilized |
| (F.Yr.) | the purpose | institution | application | d in the | other than | during the |
| | for which | registered u/s | | modes | specified in | period of |
| | such | 12AB or | | specified | section | accumulat |
| | accumulatio | approved | | in | 11(5) out of | ion (if |
| | n was made | under sub | | section | 11 (if | applicable |
| | (if | clauses | | 11(5) | applicable) | ) |
| | applicable) | (iv)/(v)/(vi)/(vi | | out of 11 | | |
| | | a) of clause | | | | |
| | | (23C) of | | | | |
| | | section 10 (if | | | | |
| | | applicable) | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+-------------------------------------------------------------------+
| (9) | (10) | (11) | (12) | (13) | (14) | (15) |
| | | = (7-8-9- | | | | = |
| | | 10) | | | | (9+10+13+14) |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+-------------------------------------------------------------------+
| 2019-20 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+-------------------------------------------------------------------+
| 2020-21 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+-------------------------------------------------------------------+
| 2021-22 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+-------------------------------------------------------------------+
| 2022-23 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+-------------------------------------------------------------------+
| 2023-24 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+-------------------------------------------------------------------+
| 2024-25 | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+-------------------------------------------------------------------+
| Total | | | | | | | |
+----------+------------------------------+---------------------+--------------------------------------------------------------------------------+-----------+----------------------------+-----------------------------+-------------------------------------------------------------------+
Schedule IA Details of accumulated income taxed in earlier assessment years as per section 11(3)
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| Assessment Year | Prior to AY | 2021-22 | 2022-23 | 2023-24 | 2024-25 | Total |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| Year of accumulation | 2021-22 | (A) | (B) | (C) | (D) | (E) |
| (F.Yr.) | | | | | | (A+B+C+D) |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| Prior to FY 2019-20 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 2019-20 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 2020-21 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 2021-22 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 2022-23 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| Total | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
Schedule D Details of deemed application of income under clause (2) of Explanation 1 to sub-section (1) of section
11.
+----------+----------+-----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| Year in | Amount | Reason of | Out of the | Amount | Out of the | Amount of | Amount | Balance |
| which | deemed | deeming | deemed | taxed in | deemed | deemed | which | Amount of |
| income is| to be | application | application | any earlier | application | application | could not | deemed |
| deemed to| applied | | claimed, | assessment | claimed, | claimed in | be | Income |
| be applie| during | (ग) income | amount | year(s) | amount | earlier | applied | being |
| d | the | has not | required to | | required to | years, | and | exemption |
| (F.Yr.) | previous | been | be applied | | be applied | applied | deemed | claimed in |
| | year of | received | | | during the | during the | to be | earlier years |
| | deeming | during | | | financial | financial | income | on account of |
| | | that | | | year | year | u/s | deemed |
| | | year | | | pertaining | pertaining | 11(1B) | application |
| | | (घ) any | | | to current | to current | during | and required |
| | | other | | | Assessment | AY | the | to be applied |
| | | reason | | | year | | previous | in FY 2025- |
| | | | | | | | year | 26 onwards |
+----------+----------+-----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
| | | | | | | | = (6-7) | = (4-6) |
+----------+----------+-----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| Dropdown | Dropdown | Dropdowns | | | | | | |
| s to be | s to be | to be | | | | | | |
| provided | provided | provided | | | | | | |
+----------+----------+-----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| 2024-25 | | Dropdowns | | | | | | |
| | | to be | | | | | | |
| | | provided | | | | | | |
+----------+----------+-----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| Total | | | | | | | | |
+----------+----------+-----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
Schedule DA Details of accumulated income taxed in earlier assessment years as per section 11(1B)
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| Assessment Year | Prior to AY | 2021-22 | 2022-23 | 2023-24 | 2024-25 | Total |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| Year of accumulation | 2021-22 | (A) | (B) | (C) | (D) | (E) |
| (F.Yr.) | | | | | | (F) |
| | | | | | | (A+B+C+D+E) |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| Prior to FY 2019-20 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 2019-20 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 2020-21 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 2021-22 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| 2022-23 | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| Total | | | | | | |
+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
Sched
ule J
Statement showing the funds and investments as on the last day of the previous year [to be filled by assesses
claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) )]
DETAILS OF INVESTMENT OF FUNDS
A
1
Details of corpus
+----------+----------+----------+----------+---------------------------+----------+----------+----------+----------+----------+
| Corpus | Openi | Received/| App | Amount | Total | Fina | Closi | Invest | Amou | Invest |
| Donatio | ng | Treated as| lied | investe | amou | ncial | ng | ed in | nt | ed in |
| n | Balan | corpus | duri | d or | nt | year | Balan | mode | taxed | mode |
| | ce as | during the| ng | deposit | inves | in | ce as | s | in | s |
| | on | year | the | ed | ted | whic | on | specif | earlie | other |
| | 01.04. | | year | back | or | h (4) | 31.03. | ied in | r | than |
| | 2024 | | | into | depo | was | 2025 | Sec | assess | specif |
| | (corpu | | | corpus | sited | appli | | 11(5) | ment | ied in |
| | s not | | | (which | back | ed | | as on | years | Sec |
| | applie | | | was | into | earlie | | 31.03. | | 11(5) |
| | d till | | | earlier | corp | r | | 2025 | | as on |
| | 31.03. | | | applie | us | | | | | 31.03. |
| | 2024) | | | d and | | | | | | 2025 |
| | | | | not | | | | | | |
| | | | | claime | | | | | | |
| | | | | d as | | | | | | |
| | | | | applic | | | | | | |
| | | | | ation) | | | | | | |
| | | | | where | | | | | | |
| | | | | applic | | | | | | |
| | | | | ation | | | | | | |
| | | | | from | | | | | | |
| | | | | corpus | | | | | | |
| | | | | is | | | | | | |
| | | | | made | | | | | | |
| | | | | on or | | | | | | |
| | | | | after | | | | | | |
| | | | | 01.04.2 | | | | | | |
| | | | | 021 | | | | | | |
+----------+----------+----------+----------+---------------------------+----------+----------+----------+----------+----------+----------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | |
| | | | | | | = | | | = (7- | |
| | | | | | | (1+2+ | | | 8-9) | |
| | | | | | | 5-3) | | | | |
+----------+----------+----------+----------+---------------------------+----------+----------+----------+----------+----------+----------+
| i. | Repres | | | | | | | | | |
| | enting | | | | | | | | | |
| | donatio | | | | | | | | | |
| | ns | | | | | | | | | |
| | receive | | | | | | | | | |
| | d for | | | | | | | | | |
| | the | | | | | | | | | |
| | renovat | | | | | | | | | |
| | ion or | | | | | | | | | |
| | repair | | | | | | | | | |
| | of | | | | | | | | | |
| | places | | | | | | | | | |
| | notified | | | | | | | | | |
| | u/s | | | | | | | | | |
| | 80G(2)( | | | | | | | | | |
| | b) on or | | | | | | | | | |
| | after | | | | | | | | | |
| | 01.04.2 | | | | | | | | | |
| | 020 | | | | | | | | | |
+----------+----------+----------+----------+---------------------------+----------+----------+----------+----------+----------+----------+
| ii. | – | | | | | | | | | |
| | Other | | | | | | | | | |
| | than (i) | | | | | | | | | |
| | above | | | | | | | | | |
| | receive | | | | | | | | | |
| | d on or | | | | | | | | | |
| | after | | | | | | | | | |
| | 01.04.2 | | | | | | | | | |
| | 021 | | | | | | | | | |
+----------+----------+----------+----------+---------------------------+----------+----------+----------+----------+----------+----------+
| iii.- | Other | | | | | | | | | |
| | than (i) | | | | | | | | | |
| | and (ii) | | | | | | | | | |
| | above | | | | | | | | | |
+----------+----------+----------+----------+---------------------------+----------+----------+----------+----------+----------+----------+
| Total | | | | | | | | | | |
+----------+----------+----------+----------+---------------------------+----------+----------+----------+----------+----------+----------+
A
2
Details of loan and borrowings
+----------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| Opening | Loan & | Applied for | Amount of | Financial | Total | Closing |
| Balance | Borrowings | the objects | repayment of | year in | Repayment | Balance as |
| As on | taken for | of the trust | loan or | which (4) | of loan or | on |
| 01.04.2024 | applications | or institution | borrowing | was | borrowing | 31.03.2025 |
| | towards | during the | during the | applied | during the | |
| | objectives | year | year (which | earlier | year | |
| | during the | | was earlier | | | |
| | year | | applied and | | | |
| | | | not claimed as | | | |
| | | | application) | | | |
| | | | where | | | |
| | | | application | | | |
| | | | from any loan | | | |
| | | | or borrowing | | | |
| | | | is made on or | | | |
| | | | after | | | |
| | | | 01.04.2021 | | | |
+----------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) |
| | | | | | | =(1+2-6) |
+----------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | | | | | |
+----------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
B Details of corpus investment/deposits made under section 11(5) as on 31.03.2025
+----+------------------------------------------------------------------------------------------------+--------------------------------------------+---------------------+
| Sl.| Investment out of | Mode of investment as per | Amount of |
| No | | section 11(5) | investment |
+----+------------------------------------------------------------------------------------------------+--------------------------------------------+---------------------+
| (1)| (2) | (3) | (4) |
+----+------------------------------------------------------------------------------------------------+--------------------------------------------+---------------------+
| i | Corpus representing donation | Dropdown to be provided | |
| | donations received for the renovation | (Please specify the nature) | |
| | or repair of places notified u/s | | |
| | 80G(2)(b) on or after 01.04.2020 | | |
+----+------------------------------------------------------------------------------------------------+--------------------------------------------+---------------------+
| ii | Corpus other than (i) above received | | |
| | on or after 01.04.2021 | | |
+----+------------------------------------------------------------------------------------------------+--------------------------------------------+---------------------+
| iii| Other than (i) and (ii) above | | |
+----+------------------------------------------------------------------------------------------------+--------------------------------------------+---------------------+
| iv | TOTAL | | |
+----+------------------------------------------------------------------------------------------------+--------------------------------------------+---------------------+
C Investment held at any time during the previous year (s) in concern (s) in which persons referred to in
section 13(3) and 21st Proviso of Section 10(23C) have a substantial interest
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+-----------------------+----------------------------------------------+
| Sl.| Name and | Whether the concern is a | Number | Class | Nominal | Income | Whether the amount in col |
| No.| address of| company | of | of | value of | from the | (6) exceeds 5 percent of the |
| | the concer| (tick as applicable ) | shares | shares | the | investment | capital of the concern during |
| | n | | held | held | investment | | the previous year |
| | | | | | | | (tick as applicable ) |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+-----------------------+----------------------------------------------+
| (1)| (2) | (3) | (4) | (5) | (6) | (7) | (8) |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+-----------------------+----------------------------------------------+
| i | | Yes No | | | | | Yes No |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+-----------------------+----------------------------------------------+
| ii | | Yes No | | | | | Yes No |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+-----------------------+----------------------------------------------+
| iii| | Yes No | | | | | Yes No |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+-----------------------+----------------------------------------------+
| iv | | Yes No | | | | | Yes No |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+-----------------------+----------------------------------------------+
| v | | Yes No | | | | | Yes No |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+-----------------------+----------------------------------------------+
| | | TOTAL | | | | | |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+-----------------------+----------------------------------------------+
D Other investments as on the last day of the previous year
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+---------------------+
| Sl.| Name and | Whether the concern is a | Class of shares | Number of | Nominal value of | |
| No.| address of| company | held | shares held | investment | |
| | the concer| (tick as applicable ) | | | | |
| | n | | | | | |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+---------------------+
| (1)| (2) | (3) | (4) | (5) | (6) | |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+---------------------+
| i | | Yes No | | | | |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+---------------------+
| ii | | Yes No | | | | |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+---------------------+
| iii| | Yes No | | | | |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+---------------------+
| iv | | Yes No | | | | |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+---------------------+
| v | | TOTAL | | | | |
+----+-----------+------------------------------------------+--------------------+------------------+------------------------+---------------------+
E Voluntary contributions/donations received in kind but not converted into investments in the specified
modes u/s 11(5) within the time provided
+----+-----------+----------------------------+----------------------------+--------------------------------------------+----------------------------+
| Sl.| Name and | Value of | Value of | Amount out of (3) invested | Balance to be treated |
| No | address of| contribution/ | contribution | in modes prescribed under | as income under |
| | the donor | donation | applied towards | section 11(5) | section 11(3) |
| | | | objective | | |
+----+-----------+----------------------------+----------------------------+--------------------------------------------+----------------------------+
| (1)| (2) | (3) | (4) | (5) | (6) |
+----+-----------+----------------------------+----------------------------+--------------------------------------------+----------------------------+
| i | | | | | |
+----+-----------+----------------------------+----------------------------+--------------------------------------------+----------------------------+
| ii | | | | | |
+----+-----------+----------------------------+----------------------------+--------------------------------------------+----------------------------+
| iii| | | | | |
+----+-----------+----------------------------+----------------------------+--------------------------------------------+----------------------------+
| iv | | TOTAL | | | |
+----+-----------+----------------------------+----------------------------+--------------------------------------------+----------------------------+
Part A-BS CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025
SOURCES OF FUNDS
A Sources of Funds
+---+------------------------------------------------------------------------------------------------+-----+
| 1 | Own Funds | |
+---+------------------------------------------------------------------------------------------------+-----+
| a | Corpus out of the donations received for renovation or repair of places | 1a |
| | notified u/s 80G(2)(b) on or after 01.04.2020 | |
+---+------------------------------------------------------------------------------------------------+-----+
| b | Other corpus received on or after 01.04.2021 | 1b |
+---+------------------------------------------------------------------------------------------------+-----+
| c | Corpus other than (a) and (b) | 1c |
+---+------------------------------------------------------------------------------------------------+-----+
| d | Income accumulated under third proviso to clause (23C) of section 10 or | 1d |
| | section 11(2) | |
+---+------------------------------------------------------------------------------------------------+-----+
| e | Balance Amount of deemed Income being exemption claimed in earlier | 1e |
| | years on account of deemed application and required to be applied in FY | |
| | 2025-26 onwards | |
+---+------------------------------------------------------------------------------------------------+-----+
| f | Any other reserve (Specify the nature) | |
+---+------------------------------------------------------------------------------------------------+-----+
| i | Specify the nature | i |
+---+------------------------------------------------------------------------------------------------+-----+
| ii| Specify the nature | ii |
+---+------------------------------------------------------------------------------------------------+-----+
| iii| Total (ai + aii) | 1fii|
+---+------------------------------------------------------------------------------------------------+-----+
| g | Total fund (a+ b+c+d+e+f) | 1g |
+---+------------------------------------------------------------------------------------------------+-----+
| 2 | Loan and Borrowings | |
+---+------------------------------------------------------------------------------------------------+-----+
| a | Secured loans | a |
+---+------------------------------------------------------------------------------------------------+-----+
| b | Unsecured loans (including deposits) | b |
+---+------------------------------------------------------------------------------------------------+-----+
| c | Total Loan Funds (a+ b) | 2c |
+---+------------------------------------------------------------------------------------------------+-----+
| 3 | Advances | 3 |
+---+------------------------------------------------------------------------------------------------+-----+
| 4 | Sources of funds (1g + 2c +3) | 4 |
+---+------------------------------------------------------------------------------------------------+-----+
APPLICATION OF FUNDS
B Application of funds
+---+------------------------------------------------------------------------------------------------+-----+
| 1 | Fixed assets | |
+---+------------------------------------------------------------------------------------------------+-----+
| a | Gross Fixed Assets | 1a |
+---+------------------------------------------------------------------------------------------------+-----+
| b | Depreciation | 1b |
+---+------------------------------------------------------------------------------------------------+-----+
| c | Net Fixed Assets (1a-1b) | 1c |
+---+------------------------------------------------------------------------------------------------+-----+
| 2 | Investments | 2 |
+---+------------------------------------------------------------------------------------------------+-----+
| 3 | Current assets, loans and advances | |
+---+------------------------------------------------------------------------------------------------+-----+
| a | Current assets | |
+---+------------------------------------------------------------------------------------------------+-----+
| i | Inventories | I |
+---+------------------------------------------------------------------------------------------------+-----+
| ii| Sundry Debtors | ii |
+---+------------------------------------------------------------------------------------------------+-----+
| iii| Cash and bank balances | |
+---+------------------------------------------------------------------------------------------------+-----+
| A | Balance with banks | iiiA|
+---+------------------------------------------------------------------------------------------------+-----+
| B | Cash-in-hand | iiiB|
+---+------------------------------------------------------------------------------------------------+-----+
| C | Others | iiiC|
+---+------------------------------------------------------------------------------------------------+-----+
| D | Total Cash and cash equivalents (iiiA + iiiB + iiiC) | iiiD|
+---+------------------------------------------------------------------------------------------------+-----+
| iv| Other Current Assets | iv |
+---+------------------------------------------------------------------------------------------------+-----+
| v | Total current assets (i +ii + iiiD + iv) | av |
+---+------------------------------------------------------------------------------------------------+-----+
| b | Loans and advances | B |
+---+------------------------------------------------------------------------------------------------+-----+
| c | Total (av + b) | C |
+---+------------------------------------------------------------------------------------------------+-----+
| d | Current liabilities and provisions | |
+---+------------------------------------------------------------------------------------------------+-----+
| i | Current liabilities | |
+---+------------------------------------------------------------------------------------------------+-----+
| A | Sundry Creditors | A |
+---+------------------------------------------------------------------------------------------------+-----+
| B | Other payables | B |
+---+------------------------------------------------------------------------------------------------+-----+
| C | Total (A + B) | iC |
+---+------------------------------------------------------------------------------------------------+-----+
| ii| Provisions | ii |
+---+------------------------------------------------------------------------------------------------+-----+
| iii| Total (iC + ii) | diii|
+---+------------------------------------------------------------------------------------------------+-----+
| e | Net Current Assets (3c – 3diii) | 3e |
+---+------------------------------------------------------------------------------------------------+-----+
| 4 | Accumulated balance/ Any other reserve (deficit) | 4 |
+---+------------------------------------------------------------------------------------------------+-----+
| 5 | Total, application of funds (1+2+3e+4) | 5 |
+---+------------------------------------------------------------------------------------------------+-----+
| 6 | Out of 5, Investment made in modes specified u/s 11(5) | 6 |
+---+------------------------------------------------------------------------------------------------+-----+
| 7 | Out of 5, Investment made in modes other than specified u/s 11(5) | 7 |
+---+------------------------------------------------------------------------------------------------+-----+
Schedule R Reconciliation of Corpus of Schedule J and Balance sheet
+--------------------------------------------+--------------------------------------------------------------------------------+----------------------------+----------------------------+
| Particulars | Corpus out of the donations | Other corpus | Corpus other |
| | received for renovation or | received on or | than (1) and (2) |
| | repair of places notified u/s | after 01.04.2021 | |
| | 80G(2)(b) on or after | | |
| | 01.04.2020 | | |
+--------------------------------------------+--------------------------------------------------------------------------------+----------------------------+----------------------------+
| (1) | (2) | (3) | |
+--------------------------------------------+--------------------------------------------------------------------------------+----------------------------+----------------------------+
| A. Closing balance as on 31.03.2025 as per | | | |
| Schedule J | | | |
+--------------------------------------------+--------------------------------------------------------------------------------+----------------------------+----------------------------+
| B. Reasons of difference (+/-) (Bi+Bii+Biii) | | | |
+--------------------------------------------+--------------------------------------------------------------------------------+----------------------------+----------------------------+
| i) Purchase of fixed asset | | | |
+--------------------------------------------+--------------------------------------------------------------------------------+----------------------------+----------------------------+
| ii) Depreciation | | | |
+--------------------------------------------+--------------------------------------------------------------------------------+----------------------------+----------------------------+
| iii) Any other reason (Please specify) | | | |
+--------------------------------------------+--------------------------------------------------------------------------------+----------------------------+----------------------------+
C. Closing balance as on 31.03.2025 as per
Balance sheet (A+B)
Schedule LA Political Party
POLITICAL PARTY
1
A) Whether registered under Section 29A of Representation of People
Act, 1951 Yes No
a If yes, please enter registration number
b Date of Registration ____/_____/_____
B) Whether recognized by the Election Commission of India Yes No
a If yes, date of recognition
2 Whether books of account were maintained? (tick as applicable ) Yes No
3 Whether the accounts have been audited? (tick as applicable ) Yes No
If yes, furnish the following information: -
a Date of furnishing of the audit report (DD/MM/YYYY) ____/_____/_____
b Name of the auditor signing the audit report
c Membership No. of the auditor
d Name of the auditor (proprietorship/ firm)
e Proprietorship/firm registration No.
f
Permanent Account Number (PAN) /Aadhaar No. of the auditor
(proprietorship/ firm)
g Date of audit report ____/_____/_____
4
Whether the report under sub-section (3) of section 29C of the
Representation of the People Act, 1951 for the financial year has been
submitted? (tick as applicable )
Yes No
If yes, then date of submission of the report (DD/MM/YYYY) ____/_____/______
5 a
Whether any voluntary contribution from any person in excess
of twenty thousand rupees was received during the year ? (tick as
applicable )
Yes No
b
If yes, whether record of each voluntary contribution (other than
contributions by way of electoral bonds) in excess of twenty
thousand rupees (including name and address of the person who
has made such contribution) were maintained?
(tick as applicable )
Yes No
6
Whether any donation exceeding two thousand rupees was received
otherwise than by an account payee cheque or account payee bank
draft or use of electronic clearing system through a bank account or
through electoral bond? (tick as applicable )
Yes No
7 Please furnish the following information: -
a
Total voluntary contributions received by the party during the
F.Y. (b+d) 7a
b
Aggregate value of all the voluntary contributions received upto
Rs. 20,000 during the F.Y. 7b
ci Aggregate value of all the voluntary contributions received upto
Rs. 2,000 in cash during the F.Y. 7ci
cii Aggregate value of all the voluntary contributions received upto
Rs. 2,000 other than in cash during the F.Y. 7cii
d
Aggregate value of all the voluntary contributions received more
than Rs. 20,000/- during the F.Y. 7d
Schedule ET Electoral Trust
ELECTORAL TRUST
1 Whether books of account were maintained? (tick as applicable )
Yes
No
2
Whether record of each voluntary contribution (including name, address and
PAN of the person who has made such contribution along with the mode of
contribution) were maintained? (tick as applicable )
Yes
No
3
Whether record of each eligible political party to whom the distributable
contributions have been distributed (including name, address, PAN and
registration number of eligible political party) was maintained? (tick as
applicable )
Yes
No
4
Whether the accounts have been audited as per rule 17CA(12)? (tick as
applicable )
Yes
No
If yes, date of audit report in Form No.10BC (DD/MM/YYYY) _____/_____/______
5
Whether the report as per rule 17CA(14) furnished to the Commissioner of
Income-tax or Director of Income-tax?(tick as applicable )
Yes
No
6
Details of voluntary contributions received and amounts distributed during
the year
i Opening balance as on 1st April i
ii Voluntary contribution received during the year ii
iii Total (i + ii) iii
iv Amount distributed to Political parties iv
v
Amount spent on administrative and management functions of the
Trust (Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of
incorporation and 3 lakh for subsequent years whichever is lesser)
v
vi Total (iv + v) vi
vii Total amount eligible for exemption under section 13B (Sr.no. 6ii of
schedule ET if Amount distributed in 6iv is 95% of 6iii )(As per rule 17CA) vii
viii Closing balance as on 31st March (iii – vi) viii
Schedule VC Voluntary Contributions [to be mandatorily filled in by all persons filing ITR-7]
A
Domestic Contribution (Other than anonymous donations taxable u/s
115BBC)
i Corpus donation (Aia +Aib) Ai
a
Corpus representing donations
received for the renovation or repair
of places notified u/s 80G(2)(b)
Aia
b Corpus other than above Aib
ii Other than corpus donation
(a) Grants Received from Government Aiia
(b) Grants Received from Companies under Corporate Social
Responsibility Aiib
(c) Other specific grants Aiic
(d) Other Donations Aiid
(e) Total Aiie
iii Voluntary contribution Domestic (Ai + Aiie) Aiii
B
Foreign contribution (Other than anonymous donations taxable u/s
115BBC)
i Corpus donation (Bia + Bib) Bi
a
Corpus representing donations
received for the renovation or repair
of places notified u/s 80G(2)(b)
Bia
b Corpus other than above Bib
ii Other than corpus donation Bii
iii Foreign contribution (Bi + Bii) Biii
iv Specify the purpose for which foreign contribution has been
received Biv Free text box
C Total Contributions (Aiii + Biii) C
D
Anonymous donations, chargeable u/s 115BBC [Applicable to assessee
claiming exemption u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or
10(23C)(via) or 10(23C)(iiiad) or 10(23C)(iiiae)]
i Aggregate of such anonymous donations received i
ii 5% of total donations received at Sl. No. C+Di or 1,00,000
whichever is higher ii
iii Anonymous donations taxable u/s 115BBC @ 30% (i – ii) iii
{to be taken as
nil, if
negative}
E
Anonymous donations other than those included at Sl. No. Diii (Di-Diii
of Schedule VC) E
Schedule AI
Aggregate of income derived during the previous year excluding Voluntary contributions [to be
filled by assessees claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or
10(23C)(via)]
AGGREGATE OF INCOME
1 Receipts from main objects 1
2 Receipts from incidental objects 2
3 Rent 3
4 Commission 4
5 Dividend income 5
6 Interest income 6
7 Agriculture income 7
8 Net consideration on transfer of capital asset 8
9 Any other income (specify nature and amount)
+-------------------------------------------------+--------+
| Nature | Amount |
+-------------------------------------------------+--------+
| a Pass through income/Loss (Fill schedule | a |
| PTI) | |
+-------------------------------------------------+--------+
| b | b |
+-------------------------------------------------+--------+
| c | c |
+-------------------------------------------------+--------+
| d | d |
+-------------------------------------------------+--------+
| e Total (9a+ 9b+ 9c+ 9d) | e 9e |
+-------------------------------------------------+--------+
10 Total (1 + 2 + 3 + 4 + 5 + 6+ 8 + 9) 10
Schedule A
Amount applied to stated objects of the trust/institution during the previous year from all sources
referred to in C1 to C7 of this table- [to be filled by assessees claiming exemption u/s 11 and 12 or u/s
10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)]
Amount
A Application towards the stated objects of the trust/institution Revenue Capital Total
1
Donation(s) made to trust or institution(s) registered u/s 12AB or
approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus (100%
of donations made need to be entered here)
1
1a
85% of the donation(s) made to trust or institution(s) registered
u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than
Corpus
1a
2 Religious 2
3 Relief of poor 3
4 Educational 4
5 Yoga 5
6 Medical relief 6
7 Preservation of environment 7
8 Preservation of monuments etc. 8
9 General public utility 9
10 Application which cannot be specifically identified under 1 to 9
above 10
11 Cost of new asset for claim of Exemption u/s 11(1A) (restricted to
the net consideration) 11
12 Total (A1a to A11) 12
B
Expenditure not allowed as application, other than application out of source
of fund at C2 to C7 (B1 + B2 + B3 + B4 + B5 + B6 + B7 + B8)
Note: Amount entered in Sl. No. B should be out of Sl. No. A
B
1
Donation to trust or institution registered u/s 12AB or approved
u/s 10(23C)(iv)/(v)/(vi)/(via) towards Corpus 1
2
Donation to trust or institution registered u/s 12AB or approved
u/s 10(23C)(iv)/(v)/(vi)/(via) other than towards corpus in case of
donations out of accumulated income
2
3
Donation to trust or institution registered u/s 12AB or approved
u/s 10(23C)(iv)/(v)/(vi)/(via) not having same objects 3
4
Donation to any person other than trust or institution registered
u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via) 4
5
Application outside India for which approval as per proviso to
section 11(1)(c) is obtained 5
6
Application outside India for which approval as per proviso to
section 11(1)(c) is not obtained 6
7
Applied for any purpose beyond the objects of the trust or
institution 7
8 Any other disallowable application 8
C
Source of fund to meet revenue and capital application in Row A (to the
extent amount at Sl. No. C2 to C7 is included in Sl. No. A12) C
1
Income derived from the property/income earned during previous
year (Excluding corpus) 1
2
Income accumulated as under section 11(2) or third proviso to
section 10(23C) in earlier years 2
3
Income deemed to be applied in any preceding year under clause
2 of explanation 1 of section 11(1) (applicable only when
exemption is claimed u/s 11 and 12)
3
4 Income of earlier years upto 15% accumulated or set apart 4
5 Corpus 5
6 Borrowed Fund 6
7 Any other (Please specify) 8
D
Total Amount applied during the previous year [A12-B-C2-C3-C4-C5-C6-
C7] D
E
Amount which was not actually applied during the previous year out of D (if
it is included in Sl. No. A12) E
F
Amount actually paid during the previous year which accrued during any
earlier previous year but not claimed as application of income in earlier
previous year
F
G Total amount to be allowed as application (G=D-E+F) G
Schedule IE- 1
Income & Expenditure statement [Applicable for assessees claiming exemption under sections
10(21),10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A),
10(46), 10(46A), 10(46B),10(47) {Exemptions are not subject to computational or heads of income
conditions}
1 Total receipts including any voluntary contribution 1
2 Application of income towards object of the institution 2
3 Accumulation of income 3
Schedule IE- 2
Income & Expenditure statement [Applicable for assessee claiming exemption under sections
10(23A), 10(24)] {Where certain heads of income only are taxable and other receipts reported in
Row A below are exempt}
A
1
Total receipts including any voluntary contribution (Excluding receipts falling under
taxable heads to be reported as per Row B) 1
2 Application of income towards object of the institution 2
3 Accumulation of income 3
B
1 Do you have any income which is taxable? If Yes Please provide details (Tick )
Yes
No
a Income from House Property? (If yes, Please fill Schedule HP) 1
a
Yes
No
b Income from Business or Profession (If yes, Please fill Schedule BP) 1
b
Yes
No
c Income from Capital gains (If yes, Please fill Schedule CG) 1
c
Yes
No
d Income from other Sources (If yes, Please fill Schedule OS) 1
d
Yes
No
Schedule IE- 3 Income & Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiab) or 10(23C)(iiiac)] (please fill up address for each institution separately): {Exemption
is subject to Government grants exceeding fifty per cent of the total receipts including voluntary
contributions}
1 Objective of the institution (drop down to be provided - Educational / Medical) 1
2 Addresses where activity is carrying out 2
3 Total receipts including any voluntary contribution 3
4 Government Grants out of Sl. No. 3 above 4
5 Amount applied for objective 5
6 Balance accumulated 6
Schedule IE- 4 Income & Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiad) or 10(23C)(iiiae)] (please fill up address for each institution separately):
{Exemption is subject to total receipts from all the institutions/universities not exceeding five
crore rupees}
1
Objective of the institution (drop down to be
provided - Educational / Medical)
1
2 Addresses where activity is carrying out 2
3 Gross Annual receipts 3
4 Amount applied for objective 4
5 Balance accumulated 5
(Add row option to be provided for Sl. No. 1 to 5
above)
Sum of Gross Annual receipts (Sum of Sl. No. 3)
Schedule HP Details of Income from House Property (Please refer to instructions) (Drop down to be provided
indicating ownership of property)
HOUSE PROPERTY
1
Address of property 1 Town/ City State Country PIN Code/ Zip Code
Is the property co-owned? Yes No (if “YES” please enter following details)
Assessee’s percentage of share in the property
+---+-------------------------+-------------------------------------+--------------------------+
| Name of Co-owner(s) | PAN/Aadhaar No. of Co | Percentage Share in Property |
| | owner(s) (optional) | |
+---+-------------------------+-------------------------------------+--------------------------+
| I | | | |
+---+-------------------------+-------------------------------------+--------------------------+
| II| | | |
+---+-------------------------+-------------------------------------+--------------------------+
[Tick the
applicable
option]
Let out
Deemed let
out
Name(s) of Tenant
(if let out)
PAN/Aadhaar No. of
Tenant(s) (if available)
PAN/TAN/Aadhaar No. of Tenant(s)
(if TDS credit is claimed)
+---+---------------+-----------------------------+---------------------------------------+
| | I | | |
+---+---------------+-----------------------------+---------------------------------------+
| | II | | |
+---+---------------+-----------------------------+---------------------------------------+
a
Gross rent received or receivable or lettable value (higher
of the two, if let out for whole of the year, lower of the two, if
let out for part of the year)
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) 1e
f 30% of 1e 1f
g
Interest payable on borrowed capital
(Details are to be filled in the drop down to
be provided in e-filing utility)
1g
h Total (1f + 1g) 1h
i Arrears/Unrealised rent received during the year less 30% 1i
j Income from house property 1 (1e – 1h + 1i) 1j
(fill up details separately for each property)
2 Pass through income/Loss if any * 2
3
Income under the head “Income from house property” (∑1j
+ 2)
(if negative take the figure to 2i of schedule CYLA) 3
NOTE►
Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule CG Capital Gains
CAPITAL GAINS
A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
SHORT-TERM CAPITAL GAINS
1
From sale of land or building or both (fill up details separately for each property) (in case of
co-ownership, enter your share of capital gain)
+---------------------------+--------------+-----------------+--------------+
| Date of purchase/ | DD/MM/YYYY | Date of | DD/MM/YYYY |
| acquisition | | sale/transfer | |
+---------------------------+--------------+-----------------+--------------+
| | | | |
+---------------------------+--------------+-----------------+--------------+
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 (i + ii + iii) biv
c Balance (aiii – biv) 1c
d
Deduction under section 54G/54GA (Specify details in item D
below) 1d
e Short-term Capital Gains on Immovable property (1c - 1d) A1e
F In case of transfer of immovable property, please furnish the following details (see note)
+-------+-----------------+-----------------------------+-----------------+--------+--------------------------------+-----------+----------+-------+
| S.No. | Name of | PAN/Aadhaar | Percentage | Amount | Address of | Pin | State | |
| | buyer(s) | No. of buyer(s) | share | | property, Country | code | | |
| | | | | | code, Zip code | | | |
+-------+-----------------+-----------------------------+-----------------+--------+--------------------------------+-----------+----------+-------+
| | | | | | | | | |
+-------+-----------------+-----------------------------+-----------------+--------+--------------------------------+-----------+----------+-------+
NOTE►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-
IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and
amount.
g Total Short-term Capital Gains on Immovable property (ƩA1e)
+-----------------------------------------------------------------------------+-------+
| where transfer was | A1g |
+-----------------------------------------------------------------------------+-------+
| (a) Before 23rd July 2024 (sum of capital gains on all | A1ga |
| properties transferred before 23rd July 2024) | |
+-----------------------------------------------------------------------------+-------+
| (b) On or after 23rd July 2024 (sum of capital gains on all | A1gb |
| properties transferred on or after 23rd July 2024) | |
+-----------------------------------------------------------------------------+-------+
2 From slump sale
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
| | | Where |
| | | transfer |
| | | was on or |
| | | after 23rd |
| | | July 2024 |
| | | (ii) |
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
| | Where | |
| | transfer was | |
| | before 23rd | |
| | July 2024 | |
| | (i) | |
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
a i Fair market value as per Rule 11UAE(2) 2ai | |
ii Fair market value as per Rule 11UAE(3) 2aii | |
iii Full value of consideration (higher of ai or | |
aii) 2aiii | |
b Net worth of the undertaking or division 2b | (6(e) of Form 3CEA) | (6(e) of Form 3CEA) |
c Balance (2aiii – 2b) 2c | |
d Deduction u/s 54EC 2d | |
e Long term capital gains from slump sale(2c-2d) B2e | B2ei | B2eii |
3
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)
a Full value of consideration 3a
b Deductions under section 48
i Cost of acquisition without
indexation bi
ii Cost of improvement without
indexation bii
iii Expenditure wholly and exclusively
in connection with transfer biii
iv Total (bi + bii +biii) biv
c LTCG on bonds or debenture - (3a-biv) B3c
4
From sale of listed securities (other than a unit) or zero coupon
bonds as per sec 112(1)
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
| | | Where |
| | | transfer |
| | | was on or |
| | | after 23rd |
| | | July 2024 |
| | | (ii) |
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
| | Where | |
| | transfer was | |
| | before 23rd | |
| | July 2024 | |
| | (i) | |
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
a Full value of consideration 4a | |
b Deductions under section 48
i Cost of acquisition with indexation bi | |
ia Cost of acquisition without
indexation
(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 | |
ii Cost of improvement with
indexation bii | |
iia Cost of improvement without
indexation (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))
biia | |
iii Expenditure wholly and exclusively
in connection with transfer biii | |
iv Total where transfer was before
23rd July 2024, (bi + bii +biii)
(where transfer was on or after 23rd
July 2024, bia +biia +biii)
biv | |
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)
biva
c
Long Term Capital Gains on assets at B4 (4a – biv)
i. Before 23rd July 2024
ii. On or After 23rd July 2024
B4c
B4ci
B4cii
ca
Long Term Capital Gains on assets at B4 above where
transfer was before 23rd July 2024) (4a – biva)
(for the purpose of computing excess tax as per
proviso to section 112(1))
B4ca
d
Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A) [LTCG
at 20 % with indexation] [ B4ci*20%]
(applicable where transfer was before 23rd July 2024)
B4d
e
Tax as per 1st Proviso to section 112(1) [LTCG at 10 %
without indexation] (applicable where transfer was
before 23rd July 2024)[ B4ca*10%]
(applicable where transfer was before 23rd July, 2024)
B4e
f
Excess amount that is required to be ignored as per 1st
proviso to section 112(1) [B4(d) – B4(e)]
(applicable where transfer was before 23rd July 2024)
B4f
5
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
B5
i
Long-term Capital Gains on sale of capital assets at B5
transferred before 23rd of July 2024
B5i
ii Long-term Capital Gains on sale of capital assets at B5
transferred on or after 23rd of July 2024
B5ii
6
For NON-RESIDENTS- from sale of shares or debenture of Indian
company (to be computed with foreign exchange adjustment under
first proviso to section 48)
LTCG computed without indexation benefit where transfer was
i. Before 23rd July 2024- Listed Debentures
ii. Before 23rd July 2024- other than Listed Debentures
iii. On or after 23rd July 2024 (only Unlisted shares or Listed
debentures)
B6i
B6ii
B6iii
7
For NON-RESIDENTS- from sale of, (i) unlisted securities as per
sec. 112(1)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as
referred in sec. 115AC, (iv) securities by FII as referred to in sec.
115AD
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
| | | Where |
| | | transfer |
| | | was on or |
| | | after 23rd |
| | | July 2024 |
| | | (ii) |
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
| | Where | |
| | transfer was | |
| | before 23rd | |
| | July 2024 | |
| | (i) | |
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
Note : For serial number (iv), break up of income based on date of
transfer is not required.
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
unquoted shares
ia
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
securities other than unquoted shares aii
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in
connection with transfer biii
iv Total (bi + bii +biii) biv
c
Long-term Capital Gains on assets at 7 above in case
of NON-RESIDENT (aiii-biv)
(i) Where transfer was before 23rd July 2024
[applicable for (7(i),7(ii)& 7(iii)]
(ii) Where transfer was on or after 23rd July
for (7i),7(ii) & (7iii)
(iii) From sale of securities by FII as referred
to in sec. 115AD
B7c
B7ci
B7cii
B7ciii
8
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
B8
i
Long-term Capital Gains on sale of capital assets at B8
transferred before 23rd July 2024
B8i
ii Long-term Capital Gains on sale of capital assets at B8
transferred on or after 23rd July 2024
B8ii
9 From sale of assets where B1 to B8 above are not applicable
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
| | | Where |
| | | transfer |
| | | was on or |
| | | after 23rd |
| | | July 2024 |
| | | (ii) |
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
| | Where | |
| | transfer was | |
| | before 23rd | |
| | July 2024 | |
| | (i) | |
+---------------+---------------------------------------------------------------------------------------------------------------------+----------------------------+
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 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 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 for
transfer before 23rd July 2024 and without
indexation for transfer on or after 23rd July
2024
bii
iii Expenditure wholly and exclusively in
connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (aiii – biv) 9c
d Deduction under section 54D//54G/54GA (Specify
details in item D below)
9d
e Long-term Capital Gains on assets at B9 above(9c 9d) B9e | B9ei | B9eii |
10 Amount deemed to be long-term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous year
shown below was deposited in the Capital Gains Accounts Scheme within due date for that
year?
Yes No Not applicable. If yes, then provide the details below
a Whether any amount of unutilized capital gain on asset transferred during the previous
year shown below was deposited in the Capital Gains Accounts Scheme within due date for
that year?
Yes No Not applicable. If yes, then provide the details below
+-------+-----------------+----------------------------+----------------------------+--------------------------------------------+----------------------------+----------------------------+
| S.no | Previous year in| Section under | Previous year in | Amount | Amount | Whether |
| | which asset | which | which asset | utilised out of | not used | date of |
| | transferred | deduction | acquired/constructed | Capital Gains | for new | limitation / |
| | | claimed in | | account | asset or | withdrawal |
| | | | | | remained | was before |
| | | | | | unutilized | 23rd July |
| | | | | | in Capital | 2024 |
| | | | | | gains | |
| | | | | | account (X) | |
+-------+-----------------+----------------------------+----------------------------+--------------------------------------------+----------------------------+----------------------------+
| i | 2021-22 | 54D/54G/54GA | | | | |
+-------+-----------------+----------------------------+----------------------------+--------------------------------------------+----------------------------+----------------------------+
| ii | 2022-23 | 54D/54G/54GA | | | | |
+-------+-----------------+----------------------------+----------------------------+--------------------------------------------+----------------------------+----------------------------+
| iii | 2023-24 | 54D/54G/54GA | | | | |
+-------+-----------------+----------------------------+----------------------------+--------------------------------------------+----------------------------+----------------------------+
b Amount deemed to be long-term capital gains, other than at
‘a’(bi+bii)
b
i. Where deemed capital gain arose before 23rd July 2024 bi
ii. Where deemed capital gain arose on or after 23rd July 2024 bii
Total amount deemed to be long-term capital gains (Xi + Xii + Xiii +
b)
+----+------------------------------------------+
| i. | Where deemed capital gain arose before |
| | 23rd July 2024 |
+----+------------------------------------------+
| ii.| Where deemed capital gain arose on or |
| | after 23rd July 2024 |
+----+------------------------------------------+
B10
B10i
B10ii
11
Pass Through Income/Loss in the nature of Long Term Capital
Gain, (Fill up schedule PTI) (B11a1(i)+B11a1(ii)+B11a2(i)+B11a2(ii)
+ B11b)
B11
a1(i) Pass Through Income/ Loss in the nature of Long-Term
Capital Gain, chargeable @ 10% u/s 112A B11a1(i)
a1(ii) Pass Through Income/ Loss in the nature of Long-Term
Capital Gain, chargeable @ 12.5% u/s 112A B11a1(ii)
a2(i)
Pass Through Income/Loss in the nature of Long-Term
Capital Gain, chargeable @ 10% under sections other than
112A
B11a2(i)
a2(ii)
Pass Through Income/Loss in the nature of Long-Term
Capital Gain, chargeable @ 12.5% under sections other than
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 items B1 to B11 but claimed as not
chargeable to tax or chargeable at special rates in India as per
DTAA
80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
+----+--------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| Sl.| Amount | Item No. B1 to | Country | Article | Rate as per | Whether | Section | Rate | Applicable | |
| No.| of | B11 above in | name & | of | Treaty | TRC | of I.T. | as | rate [lower | |
| | income | which | Code | DTAA | (enter NIL, | obtained | Act | per | of (6) or | |
| | | included | | | if not | (Y/N) | | I.T. | (9)] | |
| | | | | | chargeable) | | | Act | | |
+----+--------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| (1)| (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | |
+----+--------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| I | | | | | | | | | | |
+----+--------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| II | | | | | | | | | | |
+----+--------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
a Total amount of LTCG claimed as not chargeable to tax in
India as per DTAA B12a
b Total amount of LTCG claimed as chargeable to tax at
special rates in India as per DTAA B12b
B(A)
Capital Loss on buy back of shares on or after 01st October 2024
(Long Term @12.5% / 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)
BII
13 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 +
B7c + B8+ 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)
C1
C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule
VDA)
C2
C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3
D Information about deduction claimed against Capital Gains
1
In case of deduction u/s 54D/54EC /54G/54GA give following
details
a Deduction claimed u/s 54D
+----+--------------------------------------------------------------------------------+--------------+-------------+
| i | Date of acquisition of original asset | ai | dd/mm/yyyy |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| ii | Cost of purchase/ construction of new land or | aii | |
| | building for industrial undertaking | | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| iii| Date of purchase of new land or building | aiii | dd/mm/yyyy |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| iv | Amount deposited in Capital Gains Accounts | aiv | |
| | Scheme before due date | | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| | (iva) Date of Deposit | (ivb) | (ivc) IFS Code|
| | dd/mm/yyyy | Account | |
| | | Number | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| v | Amount of deduction claimed | av | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
b Deduction claimed u/s 54EC
+----+--------------------------------------------------------------------------------+--------------+-------------+
| i | Date of transfer of original asset | bi | dd/mm/yyyy |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| ii | Amount invested in specified/notified bonds (not | bii | |
| | exceeding fifty lakh rupees) | | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| iii| Date of investment | biii | dd/mm/yyyy |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| iv | Amount of deduction claimed | biv | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
c Deduction claimed u/s 54G
+----+--------------------------------------------------------------------------------+--------------+-------------+
| i | Date of transfer of original asset | ci | dd/mm/yyyy |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| ii | Cost and expenses incurred for purchase or | cii | |
| | construction of new asset | | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| iii| Date of purchase/construction of new asset in an | ciii | dd/mm/yyyy |
| | area other than urban area | | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| iv | Amount deposited in Capital Gains Accounts | civ | |
| | Scheme before due date | | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| | (iva) Date of Deposit | (ivb) | (ivc) IFS Code|
| | dd/mm/yyyy | Account | |
| | | Number | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
| v | Amount of deduction claimed | cv | |
+----+--------------------------------------------------------------------------------+--------------+-------------+
d Deduction claimed u/s 54GA
EE
E
Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT
chargeable under DTAA)
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| Sl.| Type of | Gain of current year | Short term capital loss | set off | Long term capital loss | set off | Curren | | |
| . | Capital | (Fill this column only if | | | | | t year’s | | |
| | Gain | computed figure is | | | | | capital | | |
| | | positive) | | | | | gains | | |
| | | | | | | | remain | | |
| | | | | | | | ing | | |
| | | | | | | | after | | |
| | | | | | | | set off | | |
| | | | | | | | (11=1- | | |
| | | | | | | | 2-3-4- | | |
| | | | | | | | 5-6-7- | | |
| | | | | | | | 8-9-10) | | |
| | | | | | | | remain | | |
| | | | | | | | ing | | |
| | | | | | | | after | | |
| | | | | | | | set off | | |
| | | | | | | | (9=1- | | |
| | | | | | | | 2-3-4- | | |
| | | | | | | | 5-6-7- | | |
| | | | | | | | 8) | | |
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| | | | 15% | 20% | 30% | applicable | DT | 10% | 12.5% | 20% |
| | | | | | | rate | AA | | | |
| | | | | | | | rate | | | |
| | | | | | | | s | | | |
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| 1 | | | | | | | | | | |
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| i | Loss to be | (A3ei | (A3eii | (A5e | (A1e | | (B5i | (B1gb | (B1ga | |
| | set off (Fill | *+ | *+ | *+ | *+ | | *+ | *+ | *+ | |
| | this row if | A4ai | A4aii | A8b | A2c | | B6ii | B2eii | B2ei | |
| | figure | *+ | *+ | *+ | *+ | | + | + | + | |
| | computed is | A8ai | A8aii | A( | A4b | | B7ci | B4cii | B3c | |
| | negative) | *) | *+ | A)) | *+ | | *+ | *+ | *+ | |
| | | | A( | | A6g | | B7ciii | B5ii | B4ci | |
| | | | A)) | | *+ | | + | *+ | *+ | |
| | | | | | A7*+ | | B8i | B6iii | B6i | |
| | | | | | A8c | | **+ | *+ | *+ | |
| | | | | | *+ | | B11a1i | B7cii | B9ei | |
| | | | | | A( | | *+ | *+ | *+ | |
| | | | | | A)) | | B11a2i | B8ii | B10i | |
| | | | | | | | *+ | *+ | *+ | |
| | | | | | | | B( | B9eii | B11b | |
| | | | | | | | A)) | *+ | * | |
| | | | | | | | | B10ii | | |
| | | | | | | | | *+ | | |
| | | | | | | | | B11a1ii | | |
| | | | | | | | | *+ | | |
| | | | | | | | | B11a2ii | | |
| | | | | | | | | *+ | | |
| | | | | | | | | B( | | |
| | | | | | | | | A)) | | |
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| ii | Shor | 15% (A3ei*+ A4ai*+ A8ai*) | | | | | | | | |
| | t | | | | | | | | | |
| | term | | | | | | | | | |
| | capit | | | | | | | | | |
| | al | | | | | | | | | |
| | gain | | | | | | | | | |
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| iii| 20% (A3eii*+ A4aii*+ | | | | | | | | | |
| | A8aii*+A(A)) | | | | | | | | | |
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| iv | 30% (A5e*+ A8b*+A(A)) | | | | | | | | | |
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| v | applica | (A1e*+ | | | | | | | | |
| | ble rate | A2c*+A4b*+A6g* | | | | | | | | |
| | | +A7*+A8c*+A(A) ) | | | | | | | | |
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
| vi | DTAA | A9b | | | | | | | | |
| | rates | | | | | | | | | |
+----+------------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+----------------------------+
F Information about accrual/receipt of capital gain
+----+------------------------------------+------------+------------+------------+------------+------------+
| S. | Type of Capital gain / Date | Upto 15/6 | 16/6 to | 16/9 to | 16/12 to | 16/3 to |
| No.| | (i) | 15/9 | 15/12 | 15/3 | 31/3 |
| | | | (ii) | (iii) | (iv) | (v) |
+----+------------------------------------+------------+------------+------------+------------+------------+
| 1 | Short-term capital gains | | | | | |
| | taxable at the rate of 15% | | | | | |
+----+------------------------------------+------------+------------+------------+------------+------------+
| 2 | Short-term capital gains | | | | | |
| | taxable at the rate of 20% | | | | | |
+----+------------------------------------+------------+------------+------------+------------+------------+
| 3 | Short-term capital gains | | | | | |
| | taxable at the rate of 30% | | | | | |
+----+------------------------------------+------------+------------+------------+------------+