Full Text
REGD. No. D. L.-33004/99
Sub-section (i)
PUBLISHED BY AUTHORITY
NEW DELHI, WEDNESDAY, JANUARY 24, 2024/MAGHA 4, 1945
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th January, 2024
In exercise of the powers conferred by section 139 read with section 295 of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely:-
1. Short title and commencement.
(1) These rules may be called the Income-tax (First Amendment) Rules, 2024.
(2) They shall come into force with effect from the 1st day of April, 2024.
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-6, the following Form shall be substituted,
| ITR-6 | INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) | Assessment Year | | | | | | |
| Part A-GEN | | | GENERAL | | | | | | | | |
| | (A8) Flat/Door/Block No | | | (A9) Name of Premises/Building/Village | | | | (A5) Date of incorporation (DD/MM/YYYY) | | (A6) Date of commencement of business (DD/MM/YYYY) | |
| | (A12) Town/City/District | | | (A13) State | | | (A14) Pin code/Zip code | | If a public company write 6, and if private company write 7 (as defined in section 3 of the Companies Act, 2013) | | |
| | (A16) Office Phone Number with STD code/ Mobile No. 1 | | | | | (A17) Mobile No. 2 | | | (A18) Email Address-1 | | |
| | (A19) (ai) | Due date for filing return of income [Dropdown to be provided]: 1. 31st October 2. 30th November | | | | | | | | | |
| FILING STATUS | (A19) (aii) | 1 Filed u/s (Tick)[Please see instruction ] | | | 139(1)- On or before due date, 139(4)- After due date, 139(5)- Revised Return, 92CD-Modified return, 119(2)(b)- after condonation of delay, 170A- After order by the tribunal or court | | | | | | |
| | | 2 Or filed in response to notice u/s | | | 139(9), 142(1), 148, 153C | | | | | | |
| | (b) | If revised/ defective/modified, then enter Receipt No and Date of filing original return (DD/MM/YYYY) | | | | | | | | | ___ _______ |
| | (c) | If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in section 170A , enter Unique Number /Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement | | | | | | | | | |
| | (e) | Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility) (applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number. If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be provided in efiling utility) Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number. | | | | |
| | (f) | Whether total turnover/ gross receipts in the previous year 2021-2022 exceeds 400 crore rupees? (Yes/No) (applicable for Domestic Company) | | | | |
| | (g) | Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (1) or Central Government has adopted any agreement under sec 90A(1)? | | | | |
| | (h) | In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick) Yes No | | | | |
| | (i) | In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No | | | | |
| | | please provide details of | | | | |
| | | (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in | | | | |
| | | Explanation 2A(a) to Section 9(1)(i); | | | | |
| | | (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i). | | | | |
| | (j) | Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes, please provide details. | | | | |
| | | Act under which registration required | | | | |
| | (k) | Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick) Yes No | | | | |
| | (l) | Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick) Yes No | | | | |
| | (m) | Whether the assessee company is under liquidation (Tick) Yes No | | | | |
| | (n) | Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. | | | | |
| | (o) | Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956? Yes No | | | | |
| | (p) | Whether this return is being filed by a representative assessee? (Tick) Yes No If yes, please furnish following information - | | | | |
| | | (1) | Name of the representative assessee | | | |
| | | (2) | Capacity of the Representative (drop down to be provided) | | | |
| | | (3) | Address of the representative assessee | | | |
| | | (4) | Permanent Account Number (PAN)/Aadhaar No. of the representative assessee | | | |
| | (q) | Whether you are recognised as start up by DPIIT | | | | Yes No |
| | | 1 | If yes, please provide start up recognition number allotted by the DPIIT | | | |
| | | 2 | Whether certificate from inter-ministerial board for certification is received? | | | Yes No |
| | | 3 | If yes provide the certification number | | | |
| | | 4 | Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return? | | | Yes No |
| | (r) | Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) | | | | |
| | (s) | Whether you are recognised as MSME? | | | | Yes No |
| | | If yes, please provide registration number allotted as per the MSMED Act, 2006 | | | | |
| AUDIT INFORMATION | (a1) | Whether liable to maintain accounts as per section 44AA? (Tick) Yes No | | | | |
| | (a2) | Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/44D? (Tick) Yes No | | | | |
| | (a2i) | If No, whether during the year total sales/turnover/gross receipts of business is more than 1 Crore Rupees but does not exceed 10 Crore Rupees? (Tick) Yes No, turnover does not exceed 1 crore No , turnover exceeds 10 crores | | | | |
| | (a2ii) | If (a2i) is Yes, whether aggregate of all amounts received, including amount received for sales, turnover or gross receipts or on capital account such as capital contribution, loans etc. during the previous year, in cash & non-a/c payee cheque/DD, does not exceed five per cent of said amount? (Tick) Yes No | | | | | | | | | |
| | (a2iii) | If (a2i) is Yes, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loan etc., in cash & non-a/c payee cheque/DD, during the previous year does not exceed five per cent of the said payment (Tick) Yes No | | | | | | | | | |
| | (b) | Whether liable for audit under section 44AB? (Tick) Yes No (Note to Systems: For cases where a2i exceeds INR 10 crores, this should be an automatic Yes) | | | | | | | | | |
| | | If Yes is selected at (b), mention by virtue of which of the following conditions: | | | | | | | | | |
| | (bi) | Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick) | | | | | | | | | |
| | (c) | If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes No If Yes, furnish the following information below | | | | | | | | | |
| | | (1) | Mention the date of furnishing of audit report (DD/MM/YYYY) | | | | | | | | |
| | | (2) | Name of the auditor signing the tax audit report | | | | | | | | |
| | | (3) | Membership No. of the auditor | | | | | | | | |
| | | (4) | Name of the auditor (proprietorship/ firm) | | | | | | | | |
| | | (6) | Permanent Account Number (PAN/Aadhaar No.) of the auditor (proprietorship/ firm) | | | | | | | | |
| | | (7) | Date of audit report | | | | | | | | |
| | | (8) | Acknowledgement Number of the Audit Report | | | | | | | | |
| | (di) | Are you liable for Audit u/s 92E? Yes No | | | | | | | | | |
| | (dii) | If (di) is Yes, whether the accounts have been audited u/s. 92E? | | | | | | | Date of furnishing audit report? DD/MM/YYYY | Acknowledgement Number | |
| | (diii) | If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details as under: ) (Please see Instruction 5) | | | | | | | | | |
| | | Sl. No. | | | | | Section Code | | Date (DD/MM/YYYY) | Acknowledgement Number | |
| | (e) | Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act | | | | | | | | | |
| | | Act and section | | | (DD/MM/YY) | Act and section | | | | (DD/MM/YY) | |
| | (b) | If subsidiary company, mention the details of the Holding Company | | | | | | | | | |
| | | PAN | | Name of Holding Company | | | | Address of Holding Company | | | Percentage of Shares held |
| | (c) | If holding company, mention the details of the subsidiary companies | | | | | | | | | |
| | | PAN | | Name of Subsidiary Company | | | | Address of Subsidiary Company | | | Percentage of Shares held |
| BUSINESS ORGANISATION | (a) | In case of amalgamating company, mention the details of amalgamated company | | | | | | | | | |
| | | PAN | | Name of Amalgamated Company | | | Address of Amalgamated Company | | | | Date of Amalgamation |
| | (b) | In case of amalgamated company, mention the details of amalgamating company | | | | | | | | | |
| | | PAN | Name of Amalgamating Company | | | | Address of Amalgamating Company | | | | | | | Date of Amalgamation |
| | (c) | In case of demerged company, mention the details of resulting company | | | | | | | | | | | | |
| | | PAN | Name of Resulting Company | | | | Address of Resulting Company | | | | | | | Date of Demerger |
| | (d) | In case of resulting company, mention the details of demerged company | | | | | | | | | | | | |
| | | PAN | Name of Demerged Company | | | | Address of Demerged Company | | | | | | | Date of Demerger |
| KEY PERSONS | Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return. | | | | | | | | | | | | | |
| | S.No. | Name | | | | Designation | | Residential Address | | | PAN/Aadhaar No. | | Director Identification Number (DIN) issued by MCA, in case of Director | |
| SHAREHOLDERS INFORMATION | Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year | | | | | | | | | | | | | |
| | S.No. | Name and Address | | | | | | | Percentage of shares held | | | | PAN (if allotted) | |
| OWNERSHIP INFORMATION | In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not less than 10% of the voting power at any time of the previous year | | | | | | | | | | | | | |
| | S.No. | Name | | | Address | | | | Percentage of shares held | | | | PAN/Aadhaar No. (if allotted) | |
| | In case of Foreign company, please furnish the details of immediate parent company. | | | | | | | | | | | | | |
| | S.No | Name | | Address | | | | Country of residence | | PAN (if allotted) | | number or any unique identification number allotted in the country of residence | | |
| | In case of foreign company, please furnish the details of ultimate parent company | | | | | | | | | | | | | |
| | S.No | Name | | Address | | | | Country of residence | | PAN (if allotted) | | number or any unique identification number allotted in the country of residence | | |
| NATURE OF COMPANY AND ITS BUSINESS | Nature of company | | | | | | | | | | | (Tick) | | |
| | 1 | Whether a public sector company as defined in section 2(36A) of the Income-tax Act | | | | | | | | | | Yes No | | |
| | 2 | Whether a company owned by the Reserve Bank of India | | | | | | | | | | Yes No | | |
| | 3 | Whether a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank | | | | | | | | | | Yes No | | |
| 4 | Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act,1949 | | | Yes No |
| 5 | Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act | | | Yes No |
| 6 | Whether a company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999) | | | Yes No |
| 8 | Whether the company is unlisted? If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1 | | | Yes No |
| Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than those declaring income under section 44AE | | | | |
| S.No. | | Code [Please see instruction No.7(i)] | Description | |
| Part A-BS | | | | BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024 OR AS ON THE DATE OF AMALGAMATION | | | | | |
| I | Equity and Liabilities 1 | | | | | | | | |
| EQUITY AND LIABILITIES | | A Share capital | | | | | | | |
| | | B | Reserves and Surplus | | | | | | |
| | | | viii | Surplus i.e. Balance in profit and loss account (Debit balance to be shown as ve figure) | | | Bviii | | |
| | | | ix | Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as ve figure) | | | | | Bix |
| | | | | | 1 | From Banks | | b1 | |
| | | | | | 2 | From others | | b2 | |
| | | | vi | Loans and advances from related parties (see instructions) | | | | | vi |
| | | | vii | Other loans and advances | | | | | vii |
| | | | i | Provision for employee benefits | | i | |
| | | | i | Loans repayable on demand | | | |
| | | | | a | From Banks | ia | |
| | | | | c | From other financial institutions | ic | |
| | | | | d | From others | id | |
| | | | iii | Loans and advances from related parties (see instructions) | | | iii |
| | | | iv | Other loans and advances | | | iv |
| | | | iv | Interest accrued and due on borrowings | | iv | |
| | | | v | Income received in advance | | v | |
| | | | vii | Application money received for allotment of securities and due for refund and interest accrued | | vii | |
| | | | i | Provision for employee benefit | | i | |
| | | | ii | Provision for Income-tax | | ii | |
| | | | iv | Tax on dividend | | iv | |
| | | | iii | Capital work-in-progress | | iii | |
| | | | iv | Intangible assets under development | | iv | |
| | | | i | Investment in property | | i | |
| | | | ii | Investments in Equity instruments | | | |
| | | | iii | Investments in Preference shares | | iii | |
| | | iv | Investments in Government or trust securities | | iv | |
| | | v | Investments in Debenture or bonds | | v | |
| | | vi | Investments in Mutual funds | | vi | |
| | | vii | Investments in Partnership firms | | vii | |
| | D | Long-term loans and advances | | | | |
| | | iii | Loans and advances to related parties (see instructions) | | iii | |
| | | iv | Other Loans and advances | | iv | |
| | | vi | Long-term loans and advances included in Dv which is | | | |
| | | | a | for the purpose of business or profession | via | |
| | | | b | not for the purpose of business or profession | vib | |
| | | | c | given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act | vic | |
| | | iv | Non-current assets included in Eiii which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act | | iv | |
| | | i | Investment in Equity instruments | | | |
| | | ii | Investment in Preference shares | | ii | |
| | | iii | Investment in government or trust securities | | iii | |
| | | iv | Investment in debentures or bonds | | iv | |
| | | v | Investment in Mutual funds | | v | |
| | | vi | Investment in partnership firms | | vi | |
| | | ii | Work-in-progress | | ii | |
| | | iv | Stock-in-trade (in respect of goods acquired for trading) | | iv | |
| | | v | Stores and spares | | v | |
| | D | Cash and cash equivalents | | | | |
| | | i | Balances with Banks | | i | |
| | | ii | Cheques, drafts in hand | | ii | |
| | | iii | Cash in hand | | iii | |
| | E | Short-term loans and advances | | | | |
| | | i | Loans and advances to related parties (see instructions) | | i | |
| | | iv | Short-term loans and advances included in Eiii which is | | | |
| | | | a | for the purpose of business or profession | iva | |
| | | | b | not for the purpose of business or profession | ivb | |
| | | | c | given to a shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act | ivc | |
| Part A-BS Ind AS | | | | | BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024 OR AS ON THE DATE OF BUSINESS COMBINATION [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] | | | | | |
| I | Equity and Liabilities | | | | | | | | | |
| | | | ii | Retained earnings (Debit balance of statement of P&L to be shown as ve figure) | | | | | ii | |
| | | | iii | Total (Bie + ii) (Debit balance to be shown as ve figure) | | | | | | Biii |
| | | | a | Bonds or debentures | | | | | | |
| | | | | | | | i | From Banks | i | |
| | | | | | | | ii | From other parties | ii | |
| | | k | Other financial liabilities (Other than those specified in II under provisions) | | | | k |
| | | a | Provision for employee benefits | | | a | |
| | | | a | Loans repayable on demand | | | |
| | | | | 2 | From Other parties | 2 | |
| | | | | 3 | Total Loans repayable on demand (1 + 2) | 3 | |
| | | | b | Loans from related parties | | b | |
| | | | e | Application money received for allotment of securities to the extent refundable and interest accrued thereon | | e | |
| | | | a | Revenue received in advance | | a | |
| | | | a | Provision for employee benefits | | a | |
| | | A | Property, Plant and Equipment | | | | | |
| | | B | Capital work-in-progress | | | | | B |
| | | F | Intangible assets under development | | | | | F |
| | | | i | Investments in Equity instruments | | | | |
| | | | ii | Investments in Preference shares | | | ii | |
| | | | iii | Investments in Government or trust securities | | | iii | |
| | | | iv | Investments in Debenture or bonds | | | iv | |
| | | | v | Investments in Mutual funds | | | v | |
| | | | vi | Investments in Partnership firms | | | vi | |
| | | | | v | | Loans included in HIII above which is- | | | |
| | | | | | | a | for the purpose of business or profession | va | |
| | | | | | | b | not for the purpose of business or profession | vb | |
| | | | | | | c | given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act | vc | |
| | | v | | Non-current assets included in J above which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act | | | | v | |
| | | | ii | | Work-in-progress | | | ii | |
| | | | iv | | Stock-in-trade (in respect of goods acquired for trading) | | | iv | |
| | | | v | | Stores and spares | | | v | |
| | | | i | Investment in Equity instruments | | | | | |
| | | | ii | Investment in Preference shares | | | | ii | |
| | | | iii | Investment in government or trust securities | | | | iii | |
| | | | iv | Investment in debentures or bonds | | | | iv | |
| | | | v | Investment in Mutual funds | | | | v | |
| | | | vi | Investment in partnership firms | | | | vi | |
| | III | Cash and cash equivalents | | | | |
| | | i | Balances with Banks (of the nature of cash and cash equivalents) | | i | |
| | | ii | Cheques, drafts in hand | | ii | |
| | | iii | Cash on hand | | iii | |
| | | v | Loans and advances included in V above which is- | | | |
| | | | a | for the purpose of business or profession | va | |
| | | | b | not for the purpose of business or profession | vb | |
| | | | c | given to a shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act | vc | |
| Part A- | | | | Manufacturing Account for the financial year 2023-24 (fill items 1 to 3 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) | | |
| | 1 | Debits to Manufacturing account | | | | |
| | | | ii | Opening stock of Work in progress | ii | |
| | | B | Purchases (net of refunds and duty or tax, if any) | | | B |
| | | | ii | Power and fuel | ii | |
| | | | ii | Factory rent and rates | ii | |
| | | | iv | Factory fuel and power | iv | |
| | | | vi | Depreciation of factory machinery | vi | |
| | | F | Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) | | | 1F |
| | ii | Work-in-progress | 2ii | |
| 3 | Cost of Goods Produced transferred to Trading Account (1F - 2) | | | 3 |
| | Part A- | | | | | Trading Account for the financial year 2023-24 (fill items 4 to 12 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) | | | |
| CREDITS TO TRADING ACCOUNT | | 4 | Revenue from operations | | | | | | |
| | | | A | Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) | | | | | |
| | | | | i | | Sale of goods | | i | |
| | | | | ii | | Sale of services | | ii | |
| | | | B | Gross receipts from Profession | | | | | B |
| | | | C | Duties, taxes and cess received or receivable in respect of goods and services sold or supplied | | | | | |
| | | 5 | Closing Stock of Finished Goods | | | | | | 5 |
| | | 6 | Total of credits to Trading Account (4D + 5) | | | | | | 6 |
| DEBITS TO TRADING ACCOUNT | | 7 | Opening Stock of Finished Goods | | | | | | 7 |
| | | 8 | Purchases (net of refunds and duty or tax, if any) | | | | | | 8 |
| | | | ii | | Power and fuel | | | ii | |
| | | | iii | | Other direct expenses Note: Row can be added as per the nature of Direct Expenses | | | iii | |
| | | 10 | Duties and taxes, paid or payable, in respect of goods and services purchased | | | | | | |
| 11 | Cost of goods produced Transferred from Manufacturing Account | | | 11 |
| 12 | Gross Profit from Business/Profession - transferred to Profit and Loss account (6- 7-8-9-10xii-11) | | | 12 |
| 12a | Turnover from Intraday Trading | | | 12a |
| 12b | Income from Intraday Trading - transferred to Profit and Loss account | | | 12b |
| Part A-P& L | | | | | Profit and Loss Account for the financial year 2023-24 (fill items 13 to 60 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) | | | |
| CREDITS TO PROFIT AND LOSS ACCOUNT | 13 | Gross profit transferred from Trading Account (12+12b) | | | | | | 13 |
| | | v | Profit on sale of fixed assets | | | v | | |
| | | vi | Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) | | | vi | | |
| | | vii | Profit on sale of other investment | | | vii | | |
| | | viii | Gain (loss) on account of foreign exchange fluctuation u/s 43AA | | | viii | | |
| | | ix | Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) | | | ix | | |
| | 15 | Total of credits to profit and loss account (13+14xii) | | | | | | 15 |
| DEBITS TO PROFI AND LOSS ACCOUNT | 16 | Freight outward | | | | | | 16 |
| | 17 | Consumption of stores and spare parts | | | | | | 17 |
| | 18 | Power and fuel | | | | | | 18 |
| | 20 | Repairs to building | | | | | | 20 |
| | 21 | Repairs to machinery | | | | | | 21 |
| | 22 | Compensation to employees | | | | | | |
| | | i | Salaries and wages | | | 22i | | |
| | | iii | Reimbursement of medical expenses | | | 22iii | | |
| | | x | Any other benefit to employees in respect of which an expenditure has been incurred | | | 22x | | |
| | | xi | Total compensation to employees (total of 22i to 22x) | | | | | 22xi |
| | | xiia | Whether any compensation, included in 22xi, paid to non- residents | | | xiia | Yes / No | |
| 24 | Workmen and staff welfare expenses | | | | | | | | | | | | | | | | 24 |
| | i | | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | | | | | | | i | | | | | |
| | ii | | To others | | | | | | | | | ii | | | | | |
| | i | | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | | | | | | | i | | | | | |
| | ii | | To others | | | | | | | | | ii | | | | | |
| | i | | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | | | | | | | i | | | | | |
| | ii | | To others | | | | | | | | | ii | | | | | |
| 33 | Hotel, boarding and Lodging | | | | | | | | | | | | | | | | 33 |
| 44 | Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) | | | | | | | | | | | | | | | | |
| | ix | Any other rate, tax, duty or cess incl STT and CTT | | | | | | | | 44ix | | | | | | | |
| 46 | Other expenses (specify nature and amount) | | | | | | | | | | | | | | | | |
| 47 | Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) | | | | | | | | | | | | | | | | |
| | | (Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] | | | | | | | | | | | 47i | | | | |
| | ii | Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) | | | | | | | | | | | 47ii | | | | |
| | S.No. | Name | | Flat / Door/ Block No | Name of Premises/ Building/ Village | Road/ Street/ Post Office | Area/ Locality | Town/ City/ District | State | | Country | | | PIN Code | ZIP Code | Amount | |
| | | Rows can be added as required | | | | | | | | | | | | | | | |
| | 48 | Provision for bad and doubtful debts | | | | | | | | | | | 48 |
| | 50 | Profit before interest, depreciation and taxes [15 (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] | | | | | | | | | | | 50 |
| | | i | | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | | | i | | | | |
| | | ii | | To others | | | | | ii | | | | |
| | 52 | Depreciation and amortization | | | | | | | | | | | 52 |
| PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS | 54 | Provision for current tax | | | | | | | | | | | 54 |
| | 55 | Provision for Deferred Tax | | | | | | | | | | | 55 |
| | 57 | Balance brought forward from previous year | | | | | | | | | | | 57 |
| | 58 | Amount available for appropriation (56 + 57) | | | | | | | | | | | 58 |
| | | i | Transfer to reserves and surplus | | | | | | | 59i | | | |
| | | iii | Tax on dividend/ Tax on dividend for earlier years | | | | | | | 59iii | | | |
| | | iv | Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 135 of the Companies Act, 2013) | | | | | | | 59iv | | | |
| | 60 | Balance carried to balance sheet (58 - 59vi) | | | | | | | | | | | 60 |
| | 61 | COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE | | | | | | | | | | | |
| | | SR. NO. | | Name of Business | | | | Business code | | | | Description | |
| | | | | Registration No. of goods carriage | Whether owned/leased/ hired | Tonnage capacity of goods carriage (in MT) | Number of months for which goods carriage was owned/leased/hired by assessee | | | | Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher | | |
| | | Add row options as necessary (Please Note : At any time during the year the number of vehicles should not exceed 10 vehicles) | | | | | | | | | | | |
| | | (ii) | | Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 61(i)] | | | | | | | | | 61(ii) |
| | | NOTE If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired at any time during the year exceeds 10, then, it is mandatory to maintain books of account and have a tax audit under section 44AB | | | | | | | | | | | |
| NO ACCOUNT CASE | 62 | In case of Foreign Company whose total income comprises of profits and gains from business referred to in sections 44B, 44BB, 44BBA, 44BBB or 44D furnish the following information | | | | | | | | | | | |
| Part A- | | | | Manufacturing Account for the financial year 2023-24 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015)] | |
| Account Ind-AS | | | | | |
| | 1 | Debits to Manufacturing account | | | |
| | | | ii | Opening stock of Work in progress | ii |
| | B | Purchases (net of refunds and duty or tax, if any) | | | B |
| | | ii | Power and fuel | ii | |
| | | ii | Factory rent and rates | | |
| | | iv | Factory fuel and power | | |
| | | vi | Depreciation of factory machinery | | |
| | F | Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) | | | 1F |
| | ii | Work-in-progress | | 2ii | |
| 3 | Cost of Goods Produced transferred to Trading Account (1F - 2) | | | | 3 |
| | Part A-Trading | | | | Trading Account for the financial year 2023-24 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] | | | |
| CREDITS TO TRADING ACCOUNT | | 4 | Revenue from operations | | | | | |
| | | | A | Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) | | | | |
| | | | | i | Sale of goods | | i | |
| | | | | ii | Sale of services | | ii | |
| | | | B | Gross receipts from Profession | | | | B |
| | | | C | Duties, taxes and cess received or receivable in respect of goods and services sold or supplied | | | | |
| | | 5 | Closing Stock of Finished Goods | | | | | 5 |
| | | 6 | Total of credits to Trading Account (4D + 5) | | | | | 6 |
| DEBITS TO TRADING ACCOUNT | | 7 | Opening Stock of Finished Goods | | | | | 7 |
| | | 8 | Purchases (net of refunds and duty or tax, if any) | | | | | 8 |
| | | | ii | Power and fuel | | | ii | |
| | | | iii | Other direct expenses Note: Row can be added as per the nature of Direct Expenses | | | iii | |
| | | 10 | Duties and taxes, paid or payable, in respect of goods and services purchased | | | | | |
| 11 | Cost of goods produced Transferred from Manufacturing Account | | | 11 |
| 12 | Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7- 8-9-10xii-11) | | | 12 |
| 12a | Turnover from Intraday Trading | | | 12a |
| 12b | Income from Intraday Trading - transferred to Profit and Loss account | | | 12b |
| Part A-P& L Ind-AS | | | | Profit and Loss Account for the financial year 2023-24 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] | | | | |
| CREDITS TO PROFIT AND LOSS ACCOUNT | 13 | Gross profit transferred from Trading Account (12+12b) | | | | | | |
| | | v | Profit on sale of fixed assets | | | v | | |
| | | vi | Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) | | | vi | | |
| | | vii | Profit on sale of other investment | | | vii | | |
| | | viii | Gain (loss) on account of foreign exchange fluctuation u/s 43AA | | | viii | | |
| | | ix | Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) | | | ix | | |
| | 15 | Total of credits to profit and loss account (13+14xii) | | | | | | 15 |
| | 17 | Consumption of stores and spare parts | | | | | | 17 |
| | 18 | Power and fuel | | | | | | 18 |
| | 20 | Repairs to building | | | | | | 20 |
| | 21 | Repairs to machinery | | | | | | 21 |
| | 22 | Compensation to employees | | | | | | |
| | | i | Salaries and wages | | | 22i | | |
| | | iii | Reimbursement of medical expenses | | | 22iii | | |
| | | x | Any other benefit to employees in respect of which an expenditure has been incurred | | | 22x | | |
| | | xi | Total compensation to employees (total of 22i to 22x) | | | | | 22xi |
| | | xii | Whether any compensation, included in 22xi, paid to non- residents | | | xiia | Yes / No | |
| 24 | Workmen and staff welfare expenses | | | | | | | | | | | | | | | | 24 |
| | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | | | | | | | | i | | | | | |
| | ii | To others | | | | | | | | | | ii | | | | | |
| | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | | | | | | | | i | | | | | |
| | ii | To others | | | | | | | | | | ii | | | | | |
| | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | | | | | | | | i | | | | | |
| | ii | To others | | | | | | | | | | ii | | | | | |
| 33 | Hotel, boarding and Lodging | | | | | | | | | | | | | | | | 33 |
| 44 | Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) | | | | | | | | | | | | | | | | |
| | ix | Any other rate, tax, duty or cess incl STT and CTT | | | | | | | | 44ix | | | | | | | |
| 46 | Other expenses (specify nature and amount) | | | | | | | | | | | | | | | | |
| 47 | Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) | | | | | | | | | | | | | | | | |
| | | (Rows can be added as required) Total (47i1+47i2+47i3) | | | | | | | 47i | | | | | | | | |
| | ii | Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) | | | | | | | 47ii | | | | | | | | |
| | S.No. | Name | Flat / P Door/ B Block No | Name of remises/ uilding/ Village | Road/ Street/ Post Office | Area/ Locality | Town/ City/ District | State | | | Country | | | PIN Code | ZIP Code | Amount | |
| | | | | Rows can be added as required | | | | | |
| | 48 | Provision for bad and doubtful debts | | | | | | | 48 |
| | 50 | Profit before interest, depreciation and taxes [15 (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] | | | | | | | 50 |
| | | i | | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | i | | |
| | | ii | | To others | | | ii | | |
| | 52 | Depreciation and amortisation | | | | | | | 52 |
| PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS | 54 | Provision for current tax | | | | | | | 54 |
| | 55 | Provision for Deferred Tax | | | | | | | 55 |
| | 57 | Balance brought forward from previous year | | | | | | | 57 |
| | 58 | Amount available for appropriation (56 + 57) | | | | | | | 58 |
| | | i | Transfer to reserves and surplus | | | | | 59i | |
| | | iii | Tax on dividend/ Tax on dividend for earlier years | | | | | 59iii | |
| | | iv | Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 135 of Companies Act, 2013) | | | | | 59iv | |
| | 60 | Balance carried to balance sheet (58 - 59vi) | | | | | | | 60 |
| | 61 | A | Items that will not be reclassified to P&L | | | | | | |
| | | | i | | Changes in revaluation surplus | | | i | |
| | | | ii | | Re-measurements of the defined benefit plans | | | ii | |
| | | | iv | | Fair value Changes relating to own credit risk of financial liabilities designated at FVTPL | | | iv | |
| | | | v | | Share of Other comprehensive income in associates and joint ventures, to the extent not to be classified to P&L | | | v | |
| | | | vii | | Income tax relating to items that will not be reclassified to P&L | | | vii | |
| | | B | Items that will be reclassified to P&L | | | | | | |
| | | | i | | Exchange differences in translating the financial statements of a foreign operation | | | i | |
| | | | iii | | The effective portion of gains and loss on hedging instruments in a cash flow hedge | | | iii | |
| | | | iv | | Share of OCI in associates and joint ventures to the extent to be classified into P&L | | | iv | |
| | | | vi | | Income tax relating to items that will be reclassified to P&L | | | vi | |
| Part A- OI | | | | Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable) | | | |
| OTHER INFORMATION | 1 | Method of accounting employed in the previous year (Tick | | | ) | mercantile | cash |
| | 2 | Is there any change in method of accounting (Tick) | | | | Yes | No |
| | 3a | Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column XI(3) of Schedule ICDS] | | | | | 3a |
| | 3b | Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column XI(4) of Schedule ICDS] | | | | | 3b |
| | 4 | Method of valuation of closing stock employed in the previous year (optional in case of professionals) | | | | | |
| | | a | Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) | | | | |
| | b | Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) | | | | | | |
| | c | Is there any change in stock valuation method (Tick) | | | | Yes | No | |
| | d | Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation specified under section 145A | | | | | | 4d |
| | e | Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A | | | | | | 4e |
| 5 | Amounts not credited to the profit and loss account, being - | | | | | | | |
| | a | the items falling within the scope of section 28 | | 5a | | | | |
| | b | the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned | | 5b | | | | |
| | f | Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) | | | | | | 5f |
| 6 | Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-fulfilment of condition specified in relevant clauses- | | | | | | | |
| | a | Premium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)] | | 6a | | | | |
| | b | Premium paid for insurance on the health of employees [36(1)(ib)] | | 6b | | | | |
| | c | Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend [36(1)(ii)] | | 6c | | | | |
| | d | Any amount of interest paid in respect of borrowed capital [36(1)(iii)] | | 6d | | | | |
| | e | Amount of discount on a zero-coupon bond [36(1)(iiia)] | | 6e | | | | |
| | f | Amount of contributions to a recognised provident fund [36(1)(iv)] | | 6f | | | | |
| | g | Amount of contributions to an approved superannuation fund [36(1)(iv)] | | 6g | | | | |
| | h | Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] | | 6h | | | | |
| | i | Amount of contributions to an approved gratuity fund [36(1)(v)] | | 6i | | | | |
| | j | Amount of contributions to any other fund | | 6j | | | | |
| | k | Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] | | 6k | | | | |
| | l | Amount of bad and doubtful debts [36(1)(vii)] | | 6l | | | | |
| | m | Provision for bad and doubtful debts [36(1)(viia)] | | 6m | | | | |
| | o | Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] | | 6o | | | | |
| | p | Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] | | 6p | | | | |
| | q | Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] | | 6q | | | | |
| | s | Total amount disallowable under section 36 (total of 6a to 6r) | | | | | | 6s |
| | t | Total number of employees employed by the company (mandatory in case company has recognized Provident Fund) | | | | | | |
| | | i | deployed in India | i | | | | |
| 7 | Amounts debited to the profit and loss account, to the extent disallowable under section 37 | | | | | | | |
| | a | Expenditure of capital nature [37(1)] | | | 7a | | | |
| | b | Expenditure of personal nature [37(1)] | | | 7b | | | |
| | c | Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] | | | 7c | | | |
| | d | Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] | | | 7d | | | |
| | e | Expenditure by way of penalty or fine for violation of any law for the time being in force | | | 7e | | | |
| | g | Expenditure incurred for any purpose which is an offence or which is prohibited by law | | | 7g | | | |
| | i | Amount of any liability of a contingent nature | | 7i | |
| | j | Any other amount not allowable under section 37 | | 7j | |
| | k | Total amount disallowable under section 37 (total of 7a to 7j) | | | 7k |
| 8 | A. | Amounts debited to the profit and loss account, to the extent disallowable under section 40 | | | |
| | | a | Amount disallowable under section 40 (a)(i), on account of non-compliance with the provisions of Chapter XVII-B | Aa | |
| | | b | Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B | Ab | |
| | | c | Amount disallowable under section 40(a)(ib) on account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 | Ac | |
| | | d | Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B | Ad | |
| | | e | Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] | Ae | |
| | | g | Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) | Ag | |
| | | h | Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40(b)/ 40(ba)] | Ah | |
| | | j | Total amount disallowable under section 40(total of Aa to Ai ) | | Aj |
| | B. | Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year | | | 8B |
| 9 | Amounts debited to the profit and loss account, to the extent disallowable under section 40A | | | | |
| | a | Amounts paid to persons specified in section 40A(2)(b) | | 9a | |
| | b | Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) | | 9b | |
| | c | Provision for payment of gratuity [40A(7)] | | 9c | |
| | d | any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] | | 9d | |
| | f | Total amount disallowable under section 40A (Total of 9a to 9e) | | | 9f |
| 10 | Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year | | | | |
| | a | Any sum in the nature of tax, duty, cess or fee under any law | | 10a | |
| | b | Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees | | 10b | |
| | c | Any sum payable to an employee as bonus or commission for services rendered | | 10c | |
| | d | Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation | | 10d | |
| | da | Any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government, in accordance with the terms and conditions of the agreement governing such loan or borrowing | | 10da | |
| | e | Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank | | 10e | |
| | g | Any sum payable to the Indian Railways for the use of railway assets | | 10g | |
| | h | Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 | | 10h | |
| | i | Total amount allowable under section 43B (total of 10a to 10h ) | | | 10i |
| 11 | Any amount debited to profit and loss account of the previous year but disallowable under section 43B | | | | |
| | a | Any sum in the nature of tax, duty, cess or fee under any law | 11a | |
| | b | Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees | 11b | |
| | c | Any sum payable to an employee as bonus or commission for services rendered | 11c | |
| | d | Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation | 11d | |
| | da | any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government, in accordance with the terms and conditions of the agreement governing such loan or borrowing | 11da | |
| | e | Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank | 11e | |
| | g | Any sum payable to the Indian Railways for the use of railway assets | 11g | |
| | h | Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 | 11h | |
| | i | Total amount disallowable under Section 43B (total of 11a to 11h) | | 11i |
| 12 | Amount of credit outstanding in the accounts in respect of | | | |
| | i | Total amount outstanding (total of 12a to 12h) | | 12i |
| 13 | Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC | | | 13 |
| 14 | Any amount of profit chargeable to tax under section 41 | | | 14 |
| 15 | Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) | | | 15 |
| 17 | Whether assessee is exercising option under subsection 2A of section 92CE (Tick) Yes No [If yes , please fill schedule TPSA] | | | 17 |
| Part A QD | | | | Quantitative details (mandatory, if liable for audit under section 44AB) | | |
| QUANTITATIVE DETAILS | (a) | In the case of a trading concern | | | | |
| | | 2 | | Purchase during the previous year | | 2 |
| | | 3 | | Sales during the previous year | | 3 |
| | (b) | In the case of a manufacturing concern | | | | |
| | | | g | | Percentage of yield | 6g |
| | | 7 | Finished products/ By-products | | | |
| | sales during the previous year | 7d |
| Part A OL | Receipt and payment account of company under liquidation | | | | | |
| Receipt and payment account of company under liquidation | 1 Opening balance | | | | | |
| | | Sale of assets (pls. specify nature and amount) | | | | |
| | | Realisation of dues/debtors | | | 2iv | |
| | 3 Total of opening balance and receipts | | | | | 3 |
| | | Repayment of unsecured loan | | | 4ii | |
| | | Repayment to creditors | | | 4iii | |
| | 6 Total of closing balance and payments (4vi + 5iii) | | | | | 6 |
| Schedule HP | | | Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property) | | | | | | | | | | |
| | | | percentage of share in the property % | | | | | | | | | | |
| | | | | Name of Co-owner(s) | | | PAN/Aad | haar No. of Co- | owner (s) | | Percentage Share in Property | | |
| | | k the applicable on] et out eemed let out | | | Name(s) of Tenant(s) (if let out) | PAN/Aadhaar No. of Tenant(s) (Please see Note ) | | | | PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) | | | |
| | | Gross rent received or receivable or lettable value | | | | | | | | | | 1a | |
| | | The amount of rent which cannot be realized | | | | | | 1b | | | | | |
| | | Tax paid to local authorities | | | | | | 1c | | | | | |
| | | Annual value of the property owned (own percentage share x 1e) | | | | | | | | | | 1f | |
| | | 30% of 1f | | | | | | 1g | | | | | |
| | | Interest payable on borrowed capital | | | | | | 1h | | | | | |
| 3 ( | 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 BP | | | | | Computation of income from business or profession | | | | | |
| INCOME FROM BUSINESS OR PROFESSION | A | From business or profession other than speculative business and specified business | | | | | | | | |
| | | 1 | Profit before tax as per profit and loss account (item 53 61(ii) and 62(b) of Part A-P&L) / (item 53 of Part A-P&L Ind AS) (as applicable) | | | | | | | 1 |
| | | 2a | Net profit or loss from speculative business included in 1 (enter ve sign in case of loss) | | | | | 2a | | |
| | | 2b | Net profit or Loss from Specified Business u/s 35AD included in 1 (enter ve sign in case of loss) | | | | | 2b | | |
| | | 3 | Income/ receipts credited to profit and loss account considered under other heads of income or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH | | | a | House property | 3a | | |
| | | | | | | f | u/s 115BBH (net of Cost of Acquisition, if any) | 3f | (Item No. A of Schedule VDA) | |
| | | 4a | Profit or loss included in 1, which is referred to in section 44B/44BB/44BBA/44BBB/44AE/44D/44DA//Chapter-XII-G/ First Schedule of Income-tax Act (other than 115B) (Dropdown to be provided) | | | | | 4a | | |
| | | 4b | Profit and gains from life insurance business referred to in section 115B | | | | | 4b | | |
| | | 4c | Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided) | | | | | 4c | | |
| | | 5 | Income credited to Profit and Loss account (included in 1) which is exempt | | | | | | | |
| | | | a | Share of income from firm(s) | | 5a | | | | |
| | | | b | Share of income from AOP/ BOI | | 5b | | | | |
| | | 7 | Expenses debited to profit and loss account considered under other heads of income/related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH | | | a | House property | 7a | | |
| | | 8a | Expenses debited to profit and loss account which relate to exempt income | | | | | 8a | | |
| | | 8b | Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) | | | | | 8b | | |
| | | 10 | Adjusted profit or loss (6+9) | | | | | | | 10 |
| | | 11 | Depreciation and amortization debited to profit and loss account | | | | | | | 11 |
| | | 12 | Depreciation allowable under Income-tax Act | | | | | | | |
| | | | i | Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-DEP) | | | | 12i | | |
| | | | ii | Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules) | | | | 12ii | | |
| 13 | Profit or loss after adjustment for depreciation (10 +11 12iii) | | | | | | 13 |
| 14 | Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6s of Part A-OI) | | | | | 14 | |
| 15 | Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7k of Part A-OI) | | | | | 15 | |
| 16 | Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of Part A-OI) | | | | | 16 | |
| 17 | Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of Part A-OI) | | | | | 17 | |
| 18 | Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11i of Part A-OI) | | | | | 18 | |
| 19 | Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 | | | | | 19 | |
| 20 | Deemed income under section 41 | | | | | 20 | |
| 22 | Deemed income under section 43CA | | | | | 22 | |
| 23 | Any other item of addition under section 28 to 44DB | | | | | 23 | |
| 24 | Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which company is a partner) | | | | | 24 | |
| 25 | Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Part A- OI) | | | | | 25 | |
| 27 | Deduction allowable under section 32(1)(iii) | | | | | 27 | |
| 28 | Amount allowable as deduction under section 32AC | | | | | 28 | |
| 29 | Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (item x(4) of Schedule ESR) (if amount deductible under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 24) | | | | | 29 | |
| 30 | Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of Part A-OI) | | | | | 30 | |
| 31 | Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of Part A-OI) | | | | | 31 | |
| 32 | Any other amount allowable as deduction | | | | | 32 | |
| 33 | Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3b + 4e of Part A- OI) | | | | | 33 | |
| 36 | Profits and gains of business or profession deemed to be under - | | | | | | |
| | i | Section 44AE (61(ii) of schedule P&L ) | 36i | | | | |
| | ii | Section 44B | 36ii | | | | |
| | iii | Section 44BB | 36iii | | | | |
| | iv | Section 44BBA | 36iv | | | | |
| | v | Section 44BBB | 36v | | | | |
| | vi | Section 44D | 36vi | | | | |
| | vii | Section 44DA | 36vii | (item 4 of Form 3CE) | | | |
| | viii | Chapter-XII-G (tonnage) | 36viii | (total of col. 7 of item 10 of Form 66) | | | |
| | ix | First Schedule of Income-tax Act (other than 115B) | 36ix | | | | |
| | x | Total (36i to 36ix) | | | | | 36x |
| 37 | Net profit or loss from business or profession other than speculative and specified business (36+36x) | | | | | | 37 |
| 38 | Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d + 38e + 38f) | | | | | | A38 |
| | a | Income chargeable under Rule 7 | | | 38a | | |
| | | | 39 | Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act [4c- (38a+38b+38c+38d+38e)] | | | | | 39 |
| | B | | Computation of income from speculative business | | | | | | |
| | | | 40 | Net profit or loss from speculative business as per profit or loss account | | | | | 40 |
| | | | 41 | Additions in accor7dance with section 28 to 44DB | | | | | 41 |
| | | | 42 | Deductions in accordance with section 28 to 44DB | | | | | 42 |
| | | | 43 | Income from speculative business ) (40+41-42) (if loss, take the figure to 6xvii of schedule CFL) | | | | | B43 |
| | C | | Computation of income from specified business under section 35AD | | | | | | |
| | | | 44 | Net profit or loss from specified business as per profit or loss account | | | | | 44 |
| | | | 45 | Additions in accordance with section 28 to 44DB | | | | | 45 |
| | | | 46 | Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) | | | | | 46 |
| | | | 47 | Profit or loss from specified business (44+45-46) | | | | | 47 |
| | | | 48 | Deductions in accordance with section 35AD(1) | | | | | 48 |
| | | | 49 | Income from Specified Business) (47-48 )(if loss, take the figure to 7xvii of schedule CFL) | | | | | C49 |
| | D | | Relevant clause of sub-section (5) of section 35AD which covers the specified business (to 50 be selected from drop down menu) | | | | | | C50 |
| E I | ntra head set off of business loss of current year | | | | | | | | |
| | Sl. | Type of Business income | | | | Income of current year (Fill this column only if figure is zero or positive) | B Business loss set off se | usiness income remaining after t off | |
| | i | Loss to be set off (Fill this row only if figure is negative) | | | | | (A38) | | |
| | ii | Income from speculative | | | | (B43) | | | |
| | iii | business Income from specified | | | | (C49) | | | |
| Schedule DPM | | | Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) | | | | |
| DEPRECIATION ON PLANT AND MACHINERY | 1 | Block of assets | | Plant and machinery | | | |
| | 3 | Written down value on the first day of previous year | | | | | |
| | 4 | Additions for a period of 180 days or more in the previous year | | | | | |
| | 5 | Consideration or other realization during the previous year out of 3 or 4 | | | | | |
| | 6 | Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) | | | | | |
| | 7 | Additions for a period of less than 180 days in the previous year | | | | | |
| | 8 | Consideration or other realizations during the year out of 7 | | | | | |
| | 9 | Amount on which depreciation at half rate to be allowed (7 8) (enter 0, if result is negative) | | | | | |
| | 10 | Depreciation on 6 at full rate | | | | | |
| | 11 | Depreciation on 9 at half rate | | | | | |
| | 12 | Additional depreciation, if any, on 4 | | | | | |
| | 13 | Additional depreciation, if any, on 7 | | | | | |
| | 14 | Additional depreciation relating to immediately preceding year on asset put to use for less than 180 days | | | | | |
| | 16 | Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15) | | | | | |
| 18 | Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17) |
| 19 | Expenditure incurred in connection with transfer of asset/ assets |
| 20 | Capital gains/ loss under section 50 (5 + 8 -3 - 4 -7 -19) (enter negative only, if block ceases to exist) |
| 21 | Written down value on the last day of previous year* (6+ 9 -15) (enter 0, if result is negative) |
| Schedule DOA | | | Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) | | | | | | | |
| DEPRECIATION ON OTHER ASSETS | 1 | Block of assets | | Land | Building (not including land) | | | Furniture and fittings | Intangible assets | Ships |
| | 3 | Written down value on the first day of previous year | | | | | | | | |
| | 4 | Additions for a period of 180 days or more in the previous year | | | | | | | | |
| | 5 | Consideration or other realization during the previous year out of 3 or 4 | | | | | | | | |
| | 6 | Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) | | | | | | | | |
| | 7 | Additions for a period of less than 180 days in the previous year | | | | | | | | |
| | 8 | Consideration or other realizations during the year out of 7 | | | | | | | | |
| | 9 | Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) | | | | | | | | |
| | 10 | Depreciation on 6 at full rate | | | | | | | | |
| | 11 | Depreciation on 9 at half rate | | | | | | | | |
| | 13 | Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) | | | | | | | | |
| | 15 | Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) | | | | | | | | |
| | 16 | Expenditure incurred in connection with transfer of asset/ assets | | | | | | | | |
| | 17 | Capital gains/ loss under section 50* (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) | | | | | | | | |
| | 18 | Written down value on the last day of previous year* (6+ 9 -12) (enter 0 if result is negative) | | | | | | | | |
| Schedule DEP | | | | Summary of depreciation on assets (Other than on assets on which full capital expenditure is allowable as deduction under any other section) | | |
| SUMMARY OF DEPRECIATION ON ASSETS | 1 2 | Plant and machinery | | | | |
| | | a | Block entitled for depreciation @ 15 per cent ( Schedule DPM - 17i or 18i as applicable) | | 1a | |
| | | b | Block entitled for depreciation @ 30 per cent ( Schedule DPM - 17ii or 18ii as applicable) | | 1b | |
| | | c | Block entitled for depreciation @ 40 per cent ( Schedule DPM - 17iii or 18iii as applicable) | | 1c | |
| | | d | Block entitled for depreciation @ 45 per cent ( Schedule DPM - 17iv or 18iv as applicable) | | 1d | |
| | | e | Total depreciation on plant and machinery ( 1a + 1b + 1c+1d) | | | 1e |
| | | Building (not including land) | | | | |
| | | a | Block entitled for depreciation @ 5 per cent (Schedule DOA- 14ii or 15ii as applicable) | | 2a | |
| | | b | Block entitled for depreciation @ 10 per cent (Schedule DOA- 14iii or 15iii as applicable) | | 2b | |
| | | c | Block entitled for depreciation @ 40 per cent (Schedule DOA- 14iv or 15iv as applicable) | | 2c | |
| 3 | Furniture and fittings(Schedule DOA- 14v or 15v as applicable) | 3 |
| 4 | Intangible assets (Schedule DOA- 14vi or 15vi as applicable) | 4 |
| 5 | Ships (Schedule DOA- 14vii or 15vii as applicable) | 5 |
| Schedule DCG | | | | Deemed Capital Gains on sale of depreciable assets | | |
| | 1 | Plant and machinery | | | | |
| | 2 | Building (not including land) | | | | |
| | 3 | Furniture and fittings ( Schedule DOA- 17v) | | | | 3 |
| Schedule ESR | | | | Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) | | | |
| | Sl No | Expenditure of the nature referred to in section (1) | | | Amount, if any, debited to | Amount of deduction allowable | Amount of deduction in excess of the |
| | | | | | profit and loss account | | amount debited to profit and loss |
| | NOTE | | In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA. | | | | |
| | | 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/ acquisition | | | DD/MM/YYYY | Date of sale/transfer | |
| | | | | | ii | Value of property as per stamp valuation | | | 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), | | | aiii |
| | | | | b | Deductions under section 48 | | | | |
| | | iii | | Expenditure wholly and exclusively in | | | | | | biii | | | |
| | d | Deduction under section 54G/54GA (Specify details | | | | | | | | 1d | | | |
| | F | In case of transfer of immovable property, please furnish the following details (see note) | | | | | | | | | | | |
| | | S. No. | Name of buyer(s) | | | PAN/Aadhaar No. of buyer(s) | Percent age share | Amount | | Addre ss of proper ty, | Pi n co de | Stat e | |
| | | | | 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 | | | | | | | | | |
| 2 | From slump sale | | | | | | | | | | | | |
| | | iii | Full value of consideration (higher of ai or | | | | | | 2iia | | | | |
| | B | Net worth of the under taking or division | | | | | | | iii 2b | | | | |
| 3 | From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or | | | | | | | | | | | | |
| | b | Deductions under section 48 | | | | | | | | | | | |
| | | iii | | Expenditure wholly and exclusively in | | | | | | biii | | | |
| | d | Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of | | | | | | | | 3d | | | |
| 4 | For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange | | | | | | | | | | | | |
| | a | STCG on transactions on which securities transaction tax (STT) is | | | | | | | | | | | A4a |
| | b | STCG on transactions on which securities transaction tax (STT) is | | | | | | | | | | | A4b |
| 5 | For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD | | | | | | | | | | | | |
| | a | i | | In case securities sold include shares of a company other than quoted shares, enter the following details | | | | | | | | | |
| | | | | a | Full value of consideration received/receivable 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 | | | | | ic | | | |
| | b | Deductions under section 48 | | | | | | | | | | | |
| | | iii | | Expenditure wholly and exclusively in | | | | | | biii | | | |
| | d | Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then | | | | | | | | 5d | | | |
| 6 | b FII (5 +5d) From sale of assets other than at A1 or A2 or A3 or A4 or A5 above | | | | | | | | | | | | | | |
| | A | i | In case assets sold include shares of a company other than quoted shares, enter the following details | | | | | | | | | | | | |
| | | | a | Full value of consideration received/receivable 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 | | | | | | | ic | | | | |
| | B | Deductions under section 48 | | | | | | | | | | | | | |
| | | iii | Expenditure wholly and exclusively in | | | | | | | | biii | | | | |
| | D | In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are | | | | | | | | | 6d | | | | |
| | E | Deemed short term capital gains on depreciable assets (6 of schedule- DCG) | | | | | | | | | 6e | | | | |
| | F | Deduction under section 54G/54GA | | | | | | | | | 6f | | | | |
| | G | STCG on assets other than at A1 or A2 or A3 or A4 or A5 above | | | | | | | | | | | | | A6g |
| 7 | Amount deemed to be short term capital gains | | | | | | | | | | | | | | |
| a | Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? | | | | | | | | | | | | | | |
| | Sl. | Previous year in which asset transfer red | | Section under which deduction claimed in that year | | New asset acquired/constructed | | | | | | | Amount not used for new asset or | | |
| | | | | | | Previous year in which asset acquired/const ructed | | Amount utilised out of Capital Gains account | | | | | i d | | |
| b | Amount deemed to be short term capital gains u/s | | | | | | | | | | | | | | |
| | Amount deemed to be short term capital gains (Xi+ Xii+ Xiii + b) | | | | | | | | | | | | | | A7 |
| | a | Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 15% | | | | | | | | A8a | | | | | |
| | b | Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 30% | | | | | | | | A8b | | | | | |
| | c | Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at | | | | | | | | A8c | | | | | |
| 9 | Amount of STCG included in A1 A8 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA | | | | | | | | | | | | | | |
| | Sl. No. | Amount of income | | Item No. A1 to A8 above in which included | Count ry name & Code | Article of DTAA | Rate as per Treaty (enter NIL, if not chargeab le) | | Whet her TRC obtai ned (Y/N) | Section of I.T. Act | | Rate as per I.T. Act | | Applic able rate [lower of (6) or (9)] | |
| | | | a | Total amount of STCG not claimed as chargeable to tax in India as per DTAA | | | | | | | | | | |
| | | | b | Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA | | | | | | | | | | |
| B | Long-term capital gain (LTCG) (Sub-items 6, 7& 8 are not applicable for residents) | | | | | | | | | | | | | |
| Long-term Capital Gains | 1 | From sale of land or building or both (fill up details separately for each property)(in case of co-ownership, enter your share of Capital Gain) | | | | | | | | | | | | |
| | | Date of purchase/ acquisition | | | | | DD/MM/YYYY | | Date of sale/transfer | | | | | |
| | | | | ii | | Valuie of/ propierty as per stamp valuation | | | | | aii | | | |
| | | | | iii | | Fulhl vailue of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), | | | | | aiii | | | |
| | | b | | Deductions under section 48 | | | | | | | | | | |
| | | | | i | | Cost of acquisition | | | | | bi | | | |
| | | | | iia | | Cost of acquisition with indexation | | | | | biia | | | |
| | | | | iib | | Total Cost of Improvement with indexation | | | | | biib | | | |
| | | | | | | Cost of improvement | | | | | | | | |
| | | | | | | Year of improvement | | | | | | | | |
| | | | | | | Cost of Improvement with indexation | | | | | | | | |
| | | | | iii | | Expenditure wholly and exclusively in | | | | | biii | | | |
| | | d | | Deduction under section 54D/54EC/54G/54GA (Specify details in item D below) | | | | | | | 1d | | | |
| | | f | | In case of transfer of immovable property, please furnish the | | | | | | | | | | e |
| | | | | follo S.N o. | | wing details Name of buyer(s) | (see note) PAN/Aadhaar No. of buyer(s) | Percentag e share | Amount | | Addre ss of proper ty, | Pin cod e | St at e | |
| | | | | | | 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 | | | | | | | | |
| | 2 | From slump sale | | | | | | | | | | | | |
| | | | | iii | Full value of consideration (higher of ai or | | | | | 2aii | | | | |
| | | b | | Net worth of the under taking or division | | | | | | i 2b | | | | |
| | 3 | From sale of bonds or debenture (other than capital indexed bonds issued by | | | | | | | | | | | | |
| | | b | | Deductions under section 48 | | | | | | | | | | |
| | | | | iii | | Expenditure wholly and exclusively in | | | | biii | | | | |
| | | c | | LTCG on bonds or debenture - (3a-biv) | | | | | | | | | | B3c |
| 4 | From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable | | | | | | |
| | a | Full value of consideration | | | | 4a | |
| | b | Deductions under section 48 | | | | | |
| | | iii | Expenditure wholly and exclusively in | | | biii | |
| | c | Long Term Capital Gains on assets at B4 (4a biv) | | | | | 4c |
| 5 | From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A | | | | | | |
| | Long-term Capital Gains on sale of capital assets at B5(Column 14 of | | | | | | B5 |
| 6 | Fohr Nd Ol N1-R12EAS)IDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to | | | | | | |
| 7 | For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD | | | | | | |
| | a | i | In case securities sold include shares of a company other than quoted shares, enter the following details | | | | |
| | | | a | Full value of consideration received/receivable in respect of | | 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 | | ic | |
| | b | Deductions under section 48 | | | | | |
| | | iii | Expenditure wholly and exclusively in | | | biii | |
| | c | Long-term Capital Gains on assets at 7 above in case of NON- | | | | | B7c |
| 8 | For NON-RESSIDENT(S i-i iFroi m) 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 | | | | | | |
| | Long-term Capital Gains on sale of capital assets at B8 (Column 14 of | | | | | | B8 |
| 9 | 11 A (1)( )(iii) i ) From sale of assets where B1 to B8 above are not applicable | | | | | | |
| | | | a | fFull vialue of cionsideration received/receivable in respect of | | ia | |
| | | | b | Fair market value of unquoted shares determined in the prescribed | | ib | |
| | | | c | Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of | | ic | |
| | | ii | Full value of consideration in respect of | | | aii | |
| | b | Deductions under section 48 | | | | | |
| | | i | Cost of acquisition with indexation | | | bi | |
| | | ii | Cost of improvement with indexation | | | bii | |
| | | iii | Expenditure wholly and exclusively in | | | biii | |
| | d | Deduction | | | under section 54D//54G/54GA | 9d | |
| | 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? | | | | | | | | | | | | | | | |
| | S.no | Previous year in which asset transferred | | | | | Section unde which deduction claimed in | | New asset acquired/constructed r Amount Previous year in utilised out which asset of Capital acquired/construct Gains ed account | | | | | | Amount not used for new asset or remained unutilized in Capital gains account (X) | | |
| | B | Amount deemed to be long- | | | | | | | | | | | | | | | |
| | | Amount deemed to be long-term capital gains (Xi + Xii+ Xiii + b) | | | | | | | | | | | | | | | B10 |
| | | a1 | | | Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 10% u/s 112A | | | | | | | | B11a 1 | | | | |
| | | a2 | | | Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% | | | | | | | | B11a 2 | | | | |
| | | 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 | | | | | | | | | | | | | | | |
| | | Sl. No. | | Amount of income | | Item No. B1 to B11 above in which included | | Count ry name & Code | Article of DTAA | | Rate as per Treaty (enter NIL, if not chargeable) | Whet her TRC obtai ned (Y/N) | Section of I.T. Act | | Rate as per I.T. Act | Applic able rate [lower of (6) or (9)] | |
| | | a | | Total amount of LTCG claimed as not chargeable to tax in India as per DTAA | | | | | | | | | | | | | B12 |
| | | b | | Total amount of LTCG claimed as chargeable to tax at special rates in India as | | | | | | | | | | | | | B12 |
| C2 | Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) | | | | | | | | | | | | | | | | C2 |
| | 1 | | In case of deduction u/s 54D/54EC /54G/54GA give following details | | | | | | | | | | | | | | |
| | | | | | i | Date of acquisition of original asset | | | | | | | ai | | dd/mm/yyyy | | |
| | | | | | ii | Cost of purchase/ construction of new land or building for industrial undertaking | | | | | | | aii | | | | |
| | | | | | iii | Date of purchase of new land or building | | | | | | | aiii | | dd/mm/yyyy | | |
| | | | | | v | Amount of deduction claimed | | | | | | | | av | | | |
| | i | Date of transfer of original asset | | bi | dd/mm/yyyy |
| | i | Date of transfer of original asset | | ci | dd/mm/yyyy |
| | ii | Cost and expenses incurred for purchase or | | cii | |
| | iii | constr ction of ne asset Date of purchase/construction of new asset in an | | cii | dd/mm/yyyy |
| | v | Amount of deduction claimed | | cv | |
| | i | Date of transfer of original asset from urban area | | di | dd/mm/yyyy |
| | ii | Cost and expenses incurred for purchase or | | dii | |
| | iii | constr ction of ne asset Date of purchase/construction of new asset in SEZ | | dii | dd/mm/yyyy |
| | v | Amount of deduction claimed | | dv | |
| 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) | | | | | | | | | | | |
| | The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. | | | | | | | | | | | |
| | The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. | | | | | | |
| | | Type of Capital gain / Date | Upto 15/6 (i) | 16/6 to 15/9 (ii) | 16/9 to 15/12 (iii) | 16/12 to 15/3 (iv) | 16/3 to 31/3 (v) |
| | 1 | Short-term capital gains taxable at the rate of 15% Enter value from item 5vi of schedule BFLA, if any. | | | | | |
| | 2 | Short-term capital gains taxable at the rate of 30% Enter value from item 5vii of schedule BFLA, if any. | | | | | |
| | 3 | Short-term capital gains taxable at applicable rates Enter value from item 5viii of schedule BFLA, if any. | | | | | |
| | 4 | Short-term capital gains taxable at DTAA rates Enter value from item 5ix of schedule BFLA, if any. | | | | | |
| | 5 | Long- term capital gains taxable at the rate of 10% Enter value from item 5x of schedule BFLA, if any. | | | | | |
| | 6 | Long- term capital gains taxable at the rate of 20% Enter value from item 5xi of schedule BFLA, if any. | | | | | |
| | 7 | Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xii of schedule BFLA, if any. | | | | | |
| | 8 | Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 15B of schedule SI, if any | | | | | |
| Schedule | | | 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 | | | | | | | | | | | | | |
| | S. N o. | Share/U nit Acquire d | | ISI N Co de | Name of the Share/ Unit | No. of Shares/ Units | Sale- price per Share/ Unit | Full Value Consider ation -If shares are acquired on or before 31.01.20 18 (Total Sale Value) (4*5) - If shares are Acquire d after 31st January, 2018 - Please enter Full Value of Consider ation | Cost of acquisi tion withou t indexa tion (highe r of 8 or 9) | Cost of acquisi tion | If the long term capital asset was acquir ed before 01.02.2 018, - Lower of 11 and 6 | Fair Market Value per share/un it as on 31st January ,2018 | Total Fair Mark et Value of capita l asset as per sectio n 55(2)( ac)- (4*10 ) | Expend iture wholly and exclusiv ely in connect ion with transfe r | Total deduct ions (7+12) | Bala nce (6- 13) - Item 5 of LTC G Sche dule of ITR6 |
| Schedule | 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 |
| S. No. | Share/U nit Acquire d | ISIN Code | Name of the Share/ Unit | No. of Shares/ Units | Sale- price per Share/ Unit | Full Value Consider ation -If shares are acquired on or before 31.01.20 18 (Total Sale Value )(4*5) -If shares are Acquire d after 31st January 2018 - Please enter Full Value of Consider ation. | Cost of acquis ition witho ut indexa tion (highe r of 8 or 9) | Cost of acquis ition | If the long term capital asset was acquir ed before 01.02. 2018, - Lower of 11 and 6 | Fair Market Value per share/u nit as on 31st January ,2018 | Total Fair Mark et Value of capit al asset as per sectio n 55(2)( ac)- (4*10 ) | Expend iture wholly and exclusi vely in connect ion with transfe r | Total deduct ions (7+12) | Bala nce (6- 13) - Item 8 of LTC G Sche dule of ITR6 |
| | Schedule VDA | Income from transfer of Virtual Digital Assets | | | | | |
| Sl. No. | | Date of Acquisition | Date of Transfer Head under which income to be taxed (Business/Capital Gain) | | Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) | Consideration Income from transfer of Received Virtual Digital Assets (enter nil in case of loss) (Col. 6 Col. 5) | |
| A. Total (Sum of all Positive Incomes of Business Income in Col. 7) | | | | | | | (Item No. 3f of Schedule BP) |
| B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) | | | | | | | (Item No. C2 of Schedule CG) |
| Schedule OS | | | Income from other sources | | | | | |
| | | | | i | From Savings Bank | bi | | |
| | | | | iii | From Income-tax Refund | biii | | |
| | | | | iv | In the nature of Pass through income/Loss | biv | | |
| | | d | | Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) | | | 1d | |
| | | | i | Aggregate value of sum of money received without consideration | | | di | |
| | | ii | In case immovable property is received without consideration, stamp duty value of property | | | | dii | |
| | | iii | In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration | | | | diii | |
| | | iv | In case any other property is received without consideration, fair market value of property | | | | div | |
| | | v | In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration | | | | Dv | |
| | | Sl. No | Nature | | | Amount | | |
| | | 1 | Any specified sum received by a unit holder from a business trust during the previous year as referred to in section 56(2)(xii) | | | | 1 | |
| 2 | Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl.no.1) | | | | | | | 2 |
| | | aii | Income by way of winnings from online games chargeable u/s 115BBJ | | | | 2aii | |
| | | | vi | Amount borrowed or repaid on hundi u/s 69D | | | bvi | |
| | c | Any other income chargeable at special rate (total of ci to cxxiii) | | | | | 2c | |
| | | ia | Dividend received by non-resident (Not being company) or foreign company from a unit in an International Financial Services Centre, as referred to in sub-section (1A) of section 80LA chargeable under proviso to section 115A(1)(a)(A) | | cia | | | |
| | | ii | Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) | | cii | | | |
| | | iv | Interest referred to in section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 5% | | civ | | | |
| | | v | Interest referred to in Proviso to section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 4% | | cv | | | |
| | | vi | Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) | | cvi | | | |
| | | vii | Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) | | cvii | | | |
| | | viii | Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) | | cviii | | | |
| | | ix | Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115(1)(b)(B) | | cix | | | |
| | | x | Income by way of interest from bonds purchased in foreign currency by non-residents - chargeable u/s 115AC | | cx | | | |
| | | xi | Income by way of dividend from GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC | | cxi | | | |
| | | xii | Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) | | cxii | | | |
| | | xiii | Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) | | cxiii | | | |
| | | xiv | Income by way of interest received by an FII on bonds or Government securities referred to in section 194LD chargeable as per proviso to section 115AD(1)(i) | | cxiv | | | |
| | | xvii | | Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF | | | | | | cxvii | | | | | | | |
| | | xviii | | Income by way of transfer of carbon credits - chargeable u/s 115BBG | | | | | | cxviii | | | | | | | |
| | | xix | | Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act | | | | | | cxix | | | | | | | |
| | | xx | | Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) | | | | | | cxx | | | | | | | |
| | | xxi | | Income being dividend received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) | | | | | | cxxi | | | | | | | |
| | | xxii | | Income (other than dividend) received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) | | | | | | cxxii | | | | | | | |
| | d | Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to be provided) | | | | | | | | | | | | | | | 2d |
| | e | Amount included in 1 and 2 above, which claimed as is chargeable at special rates in India as per DTAA (total of column (2) of table below) | | | | | | | | | | | | | | | 2e |
| | | Sl. A No. | | mount of income | Item No. 1ai,1b to 1 d 2a , 2c & 2d in which included | | Country name & Code | Article of DTAA | Rate as per Treaty (enter NIL, if not chargeable) | Whether TRC obtained (Y/N) | Section of I.T. Act | | Rate as per I.T. Act | | | Applicable rate [lower of (6) or (9)] | |
| 3 | Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b ,2c & 2d ) | | | | | | | | | | | | | | | | |
| 5 | Profits chargeable to tax u/s 59 | | | | | | | | | | | | | | | | 5 |
| 6 | Net Income from other sources chargeable at normal applicable rates [1(after reducing income related to DTAA portion) 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)] | | | | | | | | | | | | | | | | 6 |
| 7 | Income from other sources (other than from owning and maintaining race horses) (2 +6 )) | | | | | | | | | | | | | (enter 6 as nil, if negative) | | | 7 |
| 8 | Income from the activity of owning race horses | | | | | | | | | | | | | | | | |
| | b | Deductions under section 57 in relation to receipts at 8a only | | | | | | | 8b | | | | | | | | |
| | e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 11xvii of Schedule CFL) (take 8e as nil if negative) | | | | | | | | | | | | | | | | 8e 9 |
| 10 | Information about accrual/receipt of income from Other Sources From From 16/9 to From 16/3 to S. No. Other Source Income Upto 15/6 From 16/6 to 15/9 16/12 to 15/12 31/3 15/3 (i) (ii) (iii) (iv) (v) Winnings from lotteries, crossword puzzles, races, games, 1 gambling, betting etc. referred to in section 2(24)(ix) Income by way of 2 winnings from online games u/s 115BBJ Dividend Income 3 referred in 1a(i) | | | | | | | | | | | | | | | | |
| | S. No. | | Other Source Income | | | Upto 15/6 | | From 16/6 to 15/9 | | From 16/9 to 15/12 | | From 16/12 to 15/3 | | | From 16/3 to 31/3 | | |
| | 1 | | Winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) | | | | | | | | | | | | | | |
| | 2 | | Income by way of winnings from online games u/s 115BBJ | | | | | | | | | | | | | | |
| | 3 | | Dividend Income referred in 1a(i) | | | | | | | | | | | | | | |
| 5 | Dividend income under proviso to sec 115A(1)(a)(A) @10% (Including PTI Income) |
| 7 | Dividend Income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including PTI Income) |
| 8 | Dividend Income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income) |
| 9 | Dividend income chargeable at DTAA Rates |
| Schedule CYLA | | | Details of Income after Set off of current year losses | | | | | |
| CURRENT YEAR LOSS ADJUSTMENT | Sl. No | Head/ Source of Income | | Income of current year (Fill this column only if income is zero or positive) | House property loss of the current year set off | Business Loss (other than speculation or specified business loss) of the current year set off | Other sources loss (other than loss from race horses and amount chargeable to special rate of tax) of the current year set off | Current Income remaining after set off |
| | i | Loss to be set off | | | | | | |
| | | (Fill this row only, if computed | | | (3 of Schedule | (2vi of item Eof | (6 of Schedule-OS) | |
| | | figure is negative) | | | | | | |
| | ii | House property | | ( 3 of Schedule HP) | | | | |
| | iii | Business (excluding Income from life insurance business u/s 115B speculation income and income from specified business) | | ( A38 of Schedule BP) | | | | |
| | iv | Income from life insurance business u/s 115B | | (3iv of item E of Sch. BP) | | | | |
| | v | Speculation income | | (3ii of item E of Sch. BP) | | | | |
| | vii | Short-term capital gain taxable @ 15% | | (9ii of item E of Schedule CG) | | | | |
| | viii | Short-term capital gain taxable @ 30% | | ( 9iii of item E of Schedule CG) | | | | |
| | ix | Short-term capital gain taxable at applicable rates | | ( 9iv of item E of Schedule CG) | | | | |
| | x | Short-term capital gain taxable at special rates in India as per DTAA | | (9v of item E of Schedule CG) | | | | |
| | xi | Long term capital gain taxable @ 10% | | (9vi of item E of Schedule CG) | | | | |
| | xii | Long term capital gain taxable @ 20% | | (9vii of item E of Schedule CG) | | | | |
| | xiii | Long term capital gains taxable at special rates in India as per DTAA | | (9viii of item E of schedule CG) | | | | |
| | xiv | Net income from other sources chargeable at normal applicable rates | | ( 6 of Schedule OS) | | | | |
| xv | Profit from the activity of owning and maintaining race horses | ( 8e of Schedule OS) |
| xvi | Income from other sources taxable at special rates in India as per DTAA | (2e of Schedule OS) |
| | | | Details of Income after Set off of Brought Forward Losses of earlier years | | | | | |
| | iii | Profit and gains from life insurance business u/s 115B | | (5iv of Schedule CYLA) | (B/f business loss, other than speculation or specified business loss) | | | |
| | ix | Short-term capital gain taxable at special rates in India as per DTAA | | (5x of Schedule CYLA) | (B/f short-term capital loss) | | | |
| | xii | Long term capital gains taxable at special rates in India as per DTAA | | (5xiii of Schedule CYLA) | | | | |
| | | | | | (B/f short-term or | | | |
| | xiii | Net income from other sources chargeable at normal applicable rates | | (5xiv of Schedule CYLA) | | | | |
| | xiv | Profit from owning and maintaining race horses | | (5xv of Schedule CYLA) | (B/f loss from horse races) | | | |
| | xv | Income from other sources income taxable at special rates in India as per DTAA | | (5xvi of Schedule CYLA) | | | | |
| Schedule CFL | | | Details of Losses to be carried forward to future years | | | | | | | | | | | |
| CARRY FORWARD OF LOSS | S. No. | Assessmen t Year | | Date of Filing (DD/MM/YYY Y) | House proper y loss | Loss from business other t than loss from speculative business and specified business Brough Amount as Brought t adjusted o forward forwar n account Business d of opting loss busines for available s loss taxation for set section off durin 115BAA g the year | | | Loss from speculati ve business | Loss from specifie d busines s | Loss from life insuranc e business u/s 115B | Short-term capital loss | Long- term Capital loss | Loss from owning and maintaini ng race horses |
| | | | | | | | Amount as adjusted o n account of opting for taxation section 115BAA | Brought forward Business loss available for set off durin g the year | | | | | | |
| | xvi | Adjustme nt of above losses in Schedule BFLA | | | (2i of Schedu e BFLA) | l (2ii of Schedule BFLA) | | | (2iv of Schedule BFLA) | (2v of Schedul e BFLA) | (2iii of Schedule BFLA) | | | (2xiv of Schedule BFLA) |
| | xvii | 2024-25 (Current year losses) | | | (2xviii of Schedu e CYLA) | (3xviii of Schedule CYLA) l | | | (B43 of Schedule BP, if ve) | (C49 of Schedul e BP, if ve) | 4b of Schedule BP, (if ve) | (2x+3x+4x+5 x) of item E of Schedule CG) | (6x+7x+8 x) of item E of Schedule CG | (8e of Schedule OS, if ve) |
| | xix | Current year losses to be carried forward (xvii-xviii) | | | | | | | | | | | | |
| Schedule UD | | Unabsorbed depreciation and allowance under section 35(4) | | | | | | | |
| Sl No | Assessment Year | | Depreciation | | | | Allowance under section 35(4) | | |
| | | | Amount of | Amount as | Amount of | Balance | Amount of | Amount of allowance set-off against the current year income | Balance Carried forward to the next year |
| | | | forward | account of | set-off against | forward to the | unabsorbed | | |
| | | | unabsorbed | opting for | the current | next year | allowance | | |
| iv | Total | | | | (3xvi of BFLA) | | | ( 4xvi of BFLA) | |
| Schedule ICDS | | Effect of Income Computation Disclosure Standards on profit | | | |
| Sl. No. | ICDS | | Increase in Profit (Rs.) | Decrease in profit (Rs.) | Net Effect (Rs.) |
| II | Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) | | | | |
| VI | Changes in Foreign Exchange Rates | | | | |
| VII | Government Grants | | | | |
| VIII | Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) | | | | |
| Schedule 10AA | | | Deduction under section 10AA | | | | |
| DEDUCTION U/S 10AA | Deductions in respect of units located in Special Economic Zone | | | | | | |
| | Sl | Undertaking | | Assessment year in which unit begins to manufacture/produce/provide services | Sl | Amount of deduction | |
| | a | Undertaking No.1 | | | a | (item 17 of Annexure A of Form 56F for Undertaking 1) | |
| | b | Undertaking No.2 | | | b | (item 17 of Annexure A of Form 56F for Undertaking 2) | |
| | c | Total deduction under section 10AA (a+b) | | | | | c |
| Schedule 80G | | | Details of donations entitled for deduction under section 80G | | | | | |
| DETAILS OF DONATIONS | A | Donations entitled for 100% deduction without qualifying limit | | | | | | |
| | | Name and address of donee | | PAN of Donee | Amount of donation | | | Eligible Amount of |
| | | i | | | Donation in cash | Donation in other mode | Total Donation | |
| | Name and address of donee | | PAN of Donee | | Amount of donation | | | Eligible Amount of |
| | i | | | | Donation in cash | Donation in other mode | Total Donation | |
| C | Donations entitled for 100% deduction subject to qualifying limit | | | | | | | |
| | Name and address of donee | | PAN of Donee | | Amount of donation | | | Eligible Amount of |
| | i | | | | Donation in cash | Donation in other mode | Total Donation | |
| D | Donations entitled for 50% deduction subject to qualifying limit | | | | | | | |
| | Name and address of donee | | PAN of Donee | ARN (Donatio Referenc Number | Amount of donation n e ) | | | Eligible Amount of |
| | i | | | | Donation in cash | Donation in other mode | Total Donation | |
| Schedule 80GGA | | | Details of donations for scientific research or rural development | | | | | | | |
| | S. No. | Relevant clause under which deduction is claimed (drop down to be provided) | | Name and address of donee | PAN of Donee | Amount of donation | | | | Eligible Amount of |
| | | | | | | Donatio in cash | n | Donation in other mode | Total Donation | |
| Schedule 80GGC | | | | Details of contributions made to political parties | | | | | |
| | S. No. | Date | Amount of contribution E a | | | | ligible | Transaction Reference | IFS code of Bank |
| | | | | | | | mount of | number for UPI transfer or | |
| | | | Contribution in cash | | Contribution in other mode | c Total Contribution | ontribution | Cheque | |
| Sl. No. | Date of incorporation of Startup | Nature of business | Certificate number as obtained from Inter Ministerial Board of Certification | First AY in which deduction was claimed | Amount of deduction claimed for current AY |
| Schedule 80LA | Deduction in respect of offshore banking unit or IFSC |
| Sub-section in which deduction is claimed | | | | | | | |
| Sl. No. | Type of entity | Type of income of the unit | Authority granting registration | Date of registration | Registration number | First AY during which deduction is claimed | Amount of deduction claimed for current AY |
| (add row option to be provided) | | | | | | | |
| Schedule RA | | | Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] | | | | | |
| | Name and address of donee | | | PAN of Donee | Amount of donation | | | Eligible Amount of |
| | | | | | Donation in cash | Donation in other mode | Total Donation | |
| Schedule 80-IA | | | Deductions under section 80-IA | | | | |
| DEDUCTION U/S 80-IA | a | Deduction in respect of profits of an enterprise referred to in section 80-IA(4)(i) [Infrastructure facility] | | a1 | Undertaking no. 1 | (item 30 of Form 10CCB of the undertaking) | |
| | | | | a2 | Undertaking no. 2 | (item 30 of Form 10CCB of the undertaking) | |
| | b | Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power] | | b1 | Undertaking no. 1 | (item 30 of Form 10CCB of the undertaking) | |
| | | | | b2 | Undertaking no. 2 | (item 30 of Form 10CCB of the undertaking) | |
| | c | Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(v) [Revival of power generating plant] | | c1 | Undertaking no. 1 | (item 30 of Form 10CCB of the undertaking) | |
| | | | | c2 | Undertaking no. 2 | (item 30 of Form 10CCB of the undertaking) | |
| | d | Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1+ c2) | | | | | d |
| Schedule 80-IB | | | Deductions under section 80-IB | | | | |
| | a | Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] | | a1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | a2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | b | Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] | | b1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | b2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | c | Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] | | c1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | c2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | d | Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] | | d1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | d2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | e | Total deduction under section 80-IB (Total of a1 to d2) | | | | | g |
| Schedule 80-IC or 80-IE | | | | Deductions under section 80-IC or 80-IE | | | | | |
| DEDUCTION U/S 80-IC | a | Deduction in respect of undertaking located in Sikkim | | | | | a1 | Undertaking no. 1 | (30 of Form 10CCB of the |
| | | | | | | | a2 | Undertaking no. 2 | (30 of Form 10CCB of the |
| | b | Deduction in respect of undertaking located in Himachal Pradesh | | | | | b1 | Undertaking no. 1 | (30 of Form 10CCB of the |
| | | | | | | | b2 | Undertaking no. 2 | (30 of Form 10CCB of the |
| | c | Deduction in respect of undertaking located in Uttaranchal | | | | | c1 | Undertaking no. 1 | (30 of Form 10CCB of the |
| | | | | | | | c1 | Undertaking no. 2 | (30 of Form 10CCB of the |
| | d | Deduction in respect of undertaking located in North-East | | | | | | | |
| | | da | Assam | da1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | | | |
| | | | | da2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | | | |
| | | db | Arunachal Pradesh | db1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | | | |
| | | | | db2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | | | |
| | | dc | Manipur | dc1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | | | |
| | | | | dc2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | | | |
| | | dd | Mizoram | dd1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | | | |
| | | | | dd2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | | | |
| | | de | Meghalaya | de1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | | | |
| | | | | de2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | | | |
| | | df | Nagaland | df1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | | | |
| | | | | df2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | | | |
| | | dg | Tripura | dg1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | | | |
| | | | | dg2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | | | |
| | | dh | Total deduction for undertakings located in North-east (total of da1 to dg2) | | | | dh | | |
| | e | Total deduction under section 80-IC or 80-IE (a + d + c + dh) | | | | | e | | |
| TOTAL DEDUCTIONS | 1 | Part B- Deduction in respect of certain payments | | | | | | | |
| | | Total Deduction under Part B (a + b + c +d) | | | | | | | 1 |
| | 2 | Part C- Deduction in respect of certain incomes | | | | | | | |
| | | g | 80-IAC | | (7 of Schedule 80-IAC) | h | 80-IB | ( e of Schedule 80-IB) | |
| | | k | 80JJA | | | l | 80JJAA | [Sl.no. 5I(eiv) +5II of Annexure to Form 10DA] | |
| | | m | 80LA(1) | | (9 of Schedule 80-LA) | n | 80LA(1A) | ( 9 of Schedule 80-LA) | |
| | | o | 80M- Details of distribution of dividend as provided in e-filing utility | | | p | 80-PA | | |
| | | Total Deduction under Part C (total of e to p) | | | | | | | 2 |
| | 3 | Total deductions under Chapter VI-A (1 + 2) | | | | | | | 3 |
| Schedule SI | | | | Income chargeable to tax at special rates [Please see instructions) for section and rate of tax] | | | |
| SPECIAL RATE | Sl No | Section/Description | | | Special rate | Income | Tax thereon |
| | 1 | 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares/equity oriented MF on which STT paid) | | | 15 | (5vi of Schedule BFLA) | |
| | 2 | 115AD (STCG for FIIs on securities where STT not paid) | | | 30 | (part of 5vii of Schedule | |
| | 3 | 112 proviso (LTCG on listed securities/ units without indexation) | | | 10 | (part of 5xof Schedule BFLA) | |
| | 4 | 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) | | | 10 | (part of 5x of Schedule BFLA) | |
| | 5 | 115AB (LTCG for non-resident on units referred in section115AB) | | | 10 | (part of 5x of Schedule BFLA) | |
| | 6 | 115AC (LTCG for non-resident on bonds/GDR) | | | 10 | (part of 5x of Schedule BFLA) | |
| | 7 | 115AD (LTCG for FII on securities) | | | 10 | (part of 5x of Schedule BFLA) | |
| | 8 | 112 (LTCG on others) | | | 20 | (5xi of Schedule BFLA) | |
| | 9 | 112A (LTCG on sale of shares or units on which STT is paid) or section 115AD(1)(b)(iii)-Proviso | | | 10 | (5x) of Schedule BFLA) | |
| | 10 | STCG chargeable at special rates in India as per DTAA | | | | (part of 5ix of Schedule | |
| | 11 | LTCG Chargeable at special rates in India as per DTAA | | | | (part of 5xii of Schedule | |
| | 12 | 115B (Profits and gains of life insurance business | | | 12.50 | (5iii of Schedule BFLA) | |
| | 13a | 115AC ((Income by way of interest received by non-resident from bonds purchased in foreign currency) | | | 10 | (part of 2cx of Schedule OS) | |
| | 13b | 115AC (Income by way of Dividend received by non-resident on GDR purchased in foreign currency) | | | 10 | (part of 2cxi of Schedule OS) | |
| | 14 | 115BB (Winnings from lotteries, puzzles, races, games etc.) | | | 30 | (2a of Schedule OS) | |
| | 15 | 115BBJ (Winnings from online games) | | | 30 | (2ab of Schedule OS) | |
| | 16 | 115BBH- Tax on Income from Virtual Digital asset | | | | | |
| | | A Income under head business or profession | | | 30 | (3f of Schedule BP) | |
| | | B Income under head Capital Gain | | | 30 | (C2 of Schedule CG) | |
| | 17 | 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) | | | 60 | (2b of Schedule OS) | |
| | 18 | 115A(1)(b)(A) & 115A(1)(b)(B)(Income of a foreign company from Royalty & Fees for Technical Services ) | | | 10 | (part of 2cxix of Schedule OS) | |
| | 19 | 115BBF ( Income from patent) | | | | | |
| | | a | Income under head business or profession | | 10 | (3d of Schedule BP) | |
| | | b | Income under head other sources | | 10 | (2cxvii of Schedule OS) | |
| | 20 | 115BBG (Income from transfer of carbon credits) | | | | | |
| | | a | Income under head business or profession | | 10 | (3e of Schedule BP) | |
| | | b | Income under head other sources | | 10 | (2cxviii of Schedule OS) | |
| | 21 | Income from other sources chargeable at special rates in India as per DTAA | | | | (part of 2e of Schedule OS) | |
| | 22 | Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% | | | 15 | (part of 5vi of Schedule | |
| | 23 | Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30% | | | 30 | (part of 5vii of Schedule | |
| | 24 | Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s 112A | | | 10 | (part of 5x of Schedule BFLA) | |
| | 25 | Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20% | | | 20 | (part of 5xi of Schedule | |
| | 26 | Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% other than section 112A | | | 10 | (part of 5x of Schedule BFLA) | |
| | 27 | Pass through income in the nature of income from other source chargeable at special rates (Drop down to be provided in e-filing utility) | | | | (2d of Schedule OS) | |
| | 28 | Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) | | | 10 | (2cx of Schedule OS) | |
| | 29 | Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act | | | 50 | (2cxix of Schedule OS) | |
| | 30 | Any other income chargeable at special rate (Drop down to be provided in e-filing utility) | | | | (part of 2c of Schedule OS) | |
| ENTTIES IN WHICH INVESTMENT IS | Number of entities in | | | | which investment is held | | | | | |
| | Sl. No. HELD | Name of the entity | | Type of the entity | PAN of the entity | Whether the entity is liable for audit? (Yes/No) | Whether section 92E is applicable to entity? (Yes/ No) | Percentage Share in the profit of the entity | Amount of share in the profit | Capital balance on 31st March in the entity |
| Schedule EI | | | | | Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) | | | | | | | | |
| | 2 | i | Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) | | | | | | | | i | | |
| | | ii | Expenditure incurred on agriculture | | | | | | | | ii | | |
| | | iv | Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and 8 (from Sl. No. 39 of Sch. BP) | | | | | | | | iv | | |
| | | vi | In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill up details separately for each agricultural land) | | | | | | | | | | |
| | | | a | Name of district along with pin code in which agricultural land is located | | | | | | | | | |
| | | | b | Measurement of agricultural land in Acre | | | | | | | | | |
| | | | c | Whether the agricultural land is owned or held on lease (drop down to be provided) | | | | | | | | | |
| | | | d | Whether the agricultural land is irrigated or rain-fed (drop down to be provided) | | | | | | | | | |
| | | a | Income u/s 10(23FB), 10(23FBA), 10(23FC), 10(23FCA), 10(23FE), 10(23FF), 10(4D) (Please provide details of Acknowledgement Number and Date of Form Filed if 10(23FF) and 10(4D) is claimed) Add row option and dropdown to be provided in utility | | | | | | | 3a | | | |
| | | b | Any other Income (Specify nature ) Add row option to be provided in utility | | | | | | | 3b | | | |
| | 4 | Income claimed as not chargeable to tax as per DTAA | | | | | | | | | | | |
| | | Sl. No. | | Amount of income | | | Nature of income | Country name & Code | Article of DTAA | Head of Income | | Whether TRC obtained (Y/N) | |
| | 5 | Pass through income claimed as not chargeable to tax (Schedule PTI) | | | | | | | | | | | 5 |
| Schedule PTI | | | Pass Through Income details from business trust or investment fund as per section 115UA, 115UB | | | | | | | | | |
| PASS THROUGH INCOME | S.No | Invested in section 115UA/115UB | | Name of business trust/ investment fund | PAN of the business trust/ investment fund | S.No | Head of income | | Current year income | Share of Current year loss distributed by Investment fund | Net Income/ Loss 9=7-8 | TDS on such amount, if any |
| | 1. | (drop down to be provided) | | | | i | House property | | | | | |
| | | | | | | | Ai | Section 111A | | | | |
| | | | | | | | Bi | Section 112A | | | | |
| | | | | | | | Bii | Section other than 112A | | | | |
| | | | | | | iv | Income claimed to be exempt | | | | | |
| | | | ai | Section 111A |
| | | | bi | Section 112A |
| | | iv | Income claimed to be exempt | |
| | Please refer to the instructions for filling out this schedule. | | | |
| Schedule MAT Co | | | mputation of Minimum Alternate Tax payable under section 115JB | | |
| Minimum Alternate Tax | 1 Wh | ether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of | | | |
| | 2 If 1 | is no, whether profit and loss account is prepared in accordance with the provisions of the Act | | | |
| | Wh acc 3 hav | ether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies, ounting standards and same method and rates for calculating depreciation have been followed as e been adopted for preparing accounts laid before the company at its annual general body | | | |
| | 4 Pro (en | fit after tax as shown in the Profit and Loss Account (enter item 56 of Part A-P&L) )/ 4 ter item 56 of Part A- P&L Ind AS) (as applicable) | | | |
| | 5 Ad | ditions (if debited in profit and loss account) | | | |
| | a b c d e f g h i j k l m n | Income-tax paid or payable or its provision including the amount of deferred tax and the provision thereof | | 5a | |
| | | Reserve (except reserve under section 33AC) | | 5b | |
| | | Provisions for unascertained liability | | 5c | |
| | | Provisions for losses of subsidiary companies | | 5d | |
| | | Dividend paid or proposed | | 5e | |
| | | Expenditure related to exempt income under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] | | 5f | |
| | | Expenditure related to share in income of AOP/ BOI on which no income-tax is payable as per section 86 | | 5g | |
| | | Expenditure in case of foreign company referred to in clause (fb) of explanation 1 to section 115JB | | 5h | |
| | | Notional loss on transfer of certain capital assets or units referred to in clause (fc) of explanation 1 to section 115JB | | 5i | |
| | | Expenditure relatable to income by way of royalty in respect of patent chargeable to tax u/s 115BBF | | 5j | |
| | | Depreciation attributable to revaluation of assets | | 5k | |
| | | Gain on transfer of units referred to in clause (k) of explanation 1 to section 115JB | | 5l | |
| | | Others (including residual unadjusted items and provision for diminution in the value of any asset) | | 5m | |
| | a b c d | Amount withdrawn from reserve or provisions if credited to Profit and Loss account | | 6a | |
| | | Income exempt under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] | | 6b | |
| | | Amount withdrawn from revaluation reserve and credited to profit and loss account to the extent it does not exceed the amount of depreciation attributable to revaluation of asset | | 6c | |
| | | Share in income of AOP/ BOI on which no income- tax is payable as per section 86 credited to Profit and Loss account | | 6d | |
| | e I cl | ncome in case of foreign company referred to i ause (iid) of explanation 1 to section 115JB | n 6e | |
| | f N u se | otional gain on transfer of certain capital assets o nits referred to in clause (iie) of explanation 1 t ction 115JB | r 6f o | |
| | g L e | oss on transfer of units referred to in clause (iif) o xplanation 1 to section 115JB | f 6g | |
| | h I o | ncome by way of royalty referred to in clause (iig f explanation 1 to section 115JB | ) 6h | |
| | i L w | oss brought forward or unabsorbed depreciatio hichever is less or both as may be applicable | n 6i | |
| | j P e | rofit of sick industrial company till net worth i qual to or exceeds accumulated losses | s 6j | |
| 7 | Book profit under section 115JB (4+ 5n 6l) | | | 7 |
| 8 | Whether the financial statements of the company a drawn up in compliance to the Indian Accountin Standards (Ind-AS) specified in Annexure to t companies (Indian Accounting Standards) Rules, 2015. yes, furnish the details below:- | | re g he If | |
| | A. Additions to book profit under sub-sections (2A) (2C) of section 115JB | | to | |
| | A a st | mounts credited to other comprehensive income atement of profit & loss under the head | in 8a | |
| | A b d d | mounts debited to the statement of profit & loss o istribution of non-cash assets to shareholders in emerger | n 8b a | |
| | O c se | ne fifth of the transition amount as referred to ction 115JB (2C) (if applicable) | in 8c | |
| | B. Deductions from book profit under sub-sections (2 to (2C) of section 115JB | | A) | |
| | A f st | mounts debited to other comprehensive income i atement of profit & loss under the head | n 8f | |
| | A g d d | mounts credited to the statement of profit & loss o istribution of non-cash assets to shareholders in emerger | n 8g a | |
| | O h se | ne fifth of the transition amount as referred to ction 115JB (2C) (if applicable) | in 8h | |
| 9 | Deemed total income under section 115JB (7 + 8e 8j) | | 9 | |
| 10 | Tax payable under section 115JB [9% of (9a)+ 15% of (9b)] | | | 10 |
| Schedule MATC | | | | Computation of tax credit under section 115JAA | | | | | | |
| MAT CREDIT | 1 | Tax under section 115JB in assessment year 2024-25 (1d of Part-B-TTI) | | | | | | | 1 | |
| | 2 | Tax under other provisions of the Act in assessment year 2024-25 (2f of Part-B-TTI) | | | | | | | 2 | |
| | 3 | Amount of tax against which credit is available [enter (2 1) if 2 is greater than 1, otherwise enter 0] | | | | | | | 3 | |
| | 4 | Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of MAT Credit Brought Forward ] | | | | | | | | |
| | xvi | 2024-25[(Sl no 1-Sl no 2 of)-(Sl No 6c - 2f of Schedule Part B-TTI, only if positive)] |
| 5 | Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xvii] 5 | |
| 6 | Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xvii] 6 | |
| Schedule- BBS | | | Details of tax on distributed income of a domestic company on buy back of shares | | | | | | | | |
| TAX ON BUY BACK OF SHARES | Sl | Description | | | | Details of 1st buy- back | | Details of 2nd buy- back | | Details of 3rd buy- back | |
| | 1 | Date of payments of any consideration to the shareholder on buy back of share | | | | (DD/MM/YYYY) | | (DD/MM/YYYY) | | (DD/MM/YYYY) | |
| | 2 | Amount of consideration paid by the company on buy-back of shares | | | | | | | | | |
| | 3 | Amount received by the company for issue of such shares | | | | | | | | | |
| | 4 | Distributed Income of the company (2 3) | | | | | | | | | |
| | 5 | Tax payable on distribu ted income | | a b c d | Additional income- tax @20% payable under section 115QA on 4 | | | | | | |
| | | | | | Health & Education cess on (a+b) | | | | | | |
| | 6 | Interest payable under section 115QB | | | | | | | | | |
| | 8 | Tax and interest paid | | | | | | | | | |
| | 10 | Date(s) of deposit of tax on distribution income | | | | Date 1 | Date 2 | Date 1 | Date 2 | Date 1 | Date 2 |
| | 11 | Name of Bank and Branch | | | | | | | | | |
| | 13 | Serial number of challan | | | | | | | | | |
| | Schedule- | | | | Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility | | | | | | |
| TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) | | 1 | Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) | | | | | | | | |
| | | 5 | Date(s) of deposit of tax on secondary adjustments as per section 92CE(2A) | | | Date 1 | Date 2 | Date 3 | Date 4 | Date 5 | Date 6 |
| | Bank and Branch |
| 8 | Serial number of challan |
| Schedule 115TD | | | | Accreted income under section 115TD | | | | | |
| | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 | Aggregate Fair Market Value (FMV) of total assets of specified person | | | | | | 1 | |
| | | Less: Total liability of specified person | | | | | | 2 | |
| | | Net value of assets (1 2) | | | | | | 3 | |
| | | (i) | FMV of assets directly acquired out of income referred to in section 10(1) | | | 4i | | | |
| | | (ii) | FMV of assets acquired during the period from the date of creation or establishment to the effective date of registration/provisional registration u/s 12AB, if benefit u/s 11 and 12 not claimed during the said period | | | 4ii | | | |
| | | (iii) | FMV of assets transferred in accordance with third proviso to section 115TD(2) | | | 4iii | | | |
| | | Liability in respect of assets at 4 above | | | | | | 5 | |
| | | Accreted income as per section 115TD [3 (4iv 5)] | | | | | | 6 | |
| | | Additional income-tax and interest payable | | | | | | 10 | |
| | | Tax and interest paid | | | | | | 11 | |
| | | Date(s) of deposit of tax on accreted income | | | Date 1 | | Date 2 | | Date 3 |
| | | Name of Bank and Branch | | | | | | | |
| | | Serial number of challan | | | | | | | |
| Schedule FSI | | | | Details of Income from outside India and tax relief (available only in case of resident) | | | | | | |
| INCOME FROM OUTSIDE INDIA AND TAX RELIEF | Sl. | Country Code (dropdown to be provided in the e- filing utility) | Taxpayer Identification Number | Sl. | Head of income | Income from outside India (included in PART B-TI) | Tax paid outside India | Tax payable on such income under normal provisions in India | Tax relief available in India (e)= (c) or (d) whichever is lower | Relevant article of DTAA if relief claimed u/s 90 or 90A |
| | | | | ii | Business or Profession | | | | | |
| | ii | Business or Profession |
| Please refer to the instructions for filling out this schedule. | | |
| Schedule TR | | | | Summary of tax relief claimed for taxes paid outside India (available only in case of resident) | | | | | | | |
| 1 OUTSIDE PAID TAX INDIA 2 FOR 3 RELIEF 4 TAX | Details of Tax relief claimed | | | | | | | | | | |
| | Country Code Taxpayer Identification Number (a) (b) Total | | | | Taxpayer Identification Number | Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) | | | Total tax relief available (total of (e) of Schedule FSI in respect of each country) | | Section under which relief claimed (specify 90, 90A or 91) |
| | Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) | | | | | | | | | 2 | |
| | Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) | | | | | | | | | 3 | |
| | Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below | | | | | | | | | 4 | Yes/No |
| | a | Amount of tax refunded | | | | | b | Assessment year in which tax relief allowed in India | | | |
| | | | Please refer to the instructions for filling out this schedule. | | | | | | | | |
| Schedule FA | | | | Details of Foreign Assets and Income from any source outside India | | | | | | | | | | | | | | | |
| DETAILS OF FOREIGN ASSETS | A 1 | Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 | | | | | | | | | | | | | | | | | |
| | Sl No | Country name | Country code | | Name of financial institutio n | Address of financial institutio n | ZIP code | | Account number | | Status | | Account opening date | | Peak balance during the period | | | Closing balance | Gross interest paid/credite d to the account during the period |
| | A2 | Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 | | | | | | | | | | | | | | | | | |
| | Sl No | Country name | Country code | | Name of financial institutio n | Address of financial institutio n | ZIP code | Accoun t numbe r | | Status | | Account opening date | Peak balance during the period | Closing balance | | | Gross amount paid/credited to the account during the period (drop down to be provided specifying nature of amount viz. interest/dividend/proceeds from sale or redemption of financial assets/ other income) | | |
| | A3 | Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year ending as on 31st December, 2023 | | | | | | | | | | | | | | | | | |
| | Sl No | Country name | Country code | | Name of entity | Address of entity | ZIP code | Nature of entity | | Date of acquirin g the interest | | Initial value of the investmen t | Peak value of investmen t during the period | Closing value | | Total gross amount paid/credite d with respect to the holding during the period | | | Total gross proceeds from sale or redemption of investment during the period |
| | A4 | Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 | | | | | | | | | | | | | | | | | |
| Sl No | Country name | | | | Country code | | | Name of financial institution in which insurance contract held | | | | | | | | Address of financial institution | | | | ZIP code | | | Date of contract | | | | The cash value or surrender value of the contract | | | | | | Total gross amount paid/credited with respect to the contract during the period | | |
| B | Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl No | Count ry Name and code | Zip Code | | Nature of entity | | Name and Address of the Entity | | | | | Nature of Interest- Direct/ Beneficial owner/ Beneficiary | | | | | | Date since held | | Total Investmen t (at cost) (in rupees) | | | Income accrued from such Interest | | | | Nature of Income | | | Income taxable and offered in this return | | | | | | |
| C | Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl No | Country Name and code | | Zip Cod e | | Address of the Property | | | | Ownership - Direct/ Beneficial owner/ Beneficiary | | | | Date of acquisitio n | | | | | Total Investment (at cost) (in rupees) | | | Income derived from the property | | | | Nature of Income | | | Income taxable and offered in this return | | | | | | | |
| D | Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl No | Country Name and code | | Zip Cod e | | Nature of Asset | | | | Ownership - Direct/ Beneficial owner/ Beneficiary | | | | Date of acquisitio n | | | | | Total Investment (at cost) (in rupees) | | | Income derived from the asset | | | | Nature of Income | | | Income taxable and offered in this return | | | | | | | |
| E | Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 and which has not been included in A to D above. | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl No | Name of the Institution in which the account is held | | | | Address of the Institutio n | | | Zip Cod e | | Name of the account holder | | | | Accoun t Numbe r | | | | Peak Balance/ Investment during the year (in rupees) | | | Whether income accrued is taxable in your hands? | | | | | If (7) is yes, Income accrued in the account | | | | If (7) is yes, Income offered in this return | | | | | |
| F | Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl No | Count ry Name and code | Zip Cod e | | Name and address of the trust | | | Name and address of trustees | | | | | Name and address of Settlor | | | Name and address of Beneficiarie s | | | | Date since position held | | Whether income derived is taxable in your hands? | | | | | If (8) is yes, Income derived from the trust | | | | If (8) is yes, Income offered in this return | | | | | |
| G | Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl No | Country Name and code | | Zip Code | | Name and address of the person from whom derived | | | | | | | | | Income derived | | | | | Nature of income | | | | | Whether taxable in your hands? | | | | | If (6) is yes, Income offered in this return | | | | | | |
| | | Please refer to instructions for filling out this schedule | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| SCHEDULE SH-1 | | | SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up) | | | | | | | | | | | | | | | | | | | |
| If you are an unlisted company, please furnish the following details;- | | | | | | | | | | | | | | | | | | | | | | |
| Details of shareholding at the end of the previous year | | | | | | | | | | | | | | | | | | | | | | |
| Name of the shareholder | | Residential status in India | | | | Type of share | | | PAN /Aadhaar No. | | Date of allotment | | | Number of shares held | | Face value per share | | Issue Price per share | | | Amount received | |
| Details of equity share application money pending allotment at the end of the previous year | | | | | | | | | | | | | | | | | | | | | | |
| Name of the applicant | | Residenti al status in India | | | Type of share | | | PAN/Aadhaa r No. | | Date of applicatio n | | Number of shares applied for | | | Applicati n money received | o Face value per share | | | | Proposed issue price | | |
| Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year | | | | | | | | | | | | | | | | | | | | | | |
| Name of the sharehold er | Residenti al status in India | | | Type of share | | | PAN/Aadha ar No. | | Number of shares held | | Face value per share | | Issue Pric e per shar e | | Amou nt receive d | Date of allotme nt | Date on which cease to be sharehold er | | Mode of cessatio n | | | In case of transfer/sal e, PAN of the new shareholde r |
| | SCHEDULE SH-2 | | | | | SHAREHOLDING OF START-UPS | | | | | | | | | | | | | | |
| If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following details of shareholding;- | | | | | | | | | | | | | | | | | | | | |
| Details of shareholding as at the end of the previous year | | | | | | | | | | | | | | | | | | | | |
| Name of the shareholder | | | | | Category of shareholder (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) | | | | Type of share | PAN/Aadha ar No. | Date of allotment | | | Numbe r of shares held | Face value per share | Issue Price per share | | Paid up value per share | Share premium | |
| Details of share application money pending allotment as at the end of the previous year | | | | | | | | | | | | | | | | | | | | |
| Name of the applica nt | | Category of applicant (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) | | | | | | | Typ P e of shar e | AN/Aadhaar No. | Date of applicatio n | | | Numbe of shar applie for | r Face es value d per shar e | Propose d issue price per share | | Share applicatio n money | Share applicatio n premium | |
| | Details of shareholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year | | | | | | | | | | | | | | | | | | | |
| Name of the sharehold er | Name of | | | Category | | | Typ e of shar e | PAN/Aadha ar no. | Date of allotmen t | Number of | Face value per share | Face | Issue Price per v share s | | Paid | | Mode of | | In case of transfer, PAN of the new sharehold er | In case of |
| | the | | | of | | | | | | shares held | | value | | | up | | cessation | | | transfer, |
| | sharehold | | | shareholde | | | | | | | | per | | | alue | | | | | PAN of |
| | er | | | r | | | | | | | | share | | | per | | | | | the new |
| | | | | to be | | | | | | | | | | | | | | | | er |
| NOTE | NOTE | | For definition of expressions DPIIT notification dated 19.02.2019. | | | | | | | | | | | | | | | | | |
| | | | Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for which Schedule AL-2 is to be filled up) | | | | | | | | | | | | | | | | | | | | | | | | |
| DETAILS OF ASSETS AND LIABILITIES | A | Details of building or land appurtenant there to, or both, being a residential house | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl. No . | Address | | | | Pin code | | | | | Date of acquisition | | | | | Cost of acquisition Rs. | | | | | | Purpose for which used (dropdown to be provided) | | | | | |
| | B | Details of land or building or both not being in the nature of residential house | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl. No . | Address | | | | Pin code | | | | | Date of acquisition | | | | | Cost of acquisition Rs. | | | | | | Purpose for which used (dropdown to be provided) | | | | | |
| | C | Details of listed equity shares | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | No. of shares s | Type of hares | Cost of acquisition | | | | No. of shares | | Type of shares | | | | Cost of acquisition | | No. of shares s | | Type of hares | Sale considera- tion | | No. of shares | | | Type of shares | | Cost of acquisition | |
| | D | Details of unlisted equity shares | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of company | PAN | | | Opening balance | | | Shares acquired during the year | | | | | | | | | | | Shares transferred during the year | | | | | Closing balance | | |
| | | | | | | No. shar | of Cost of es acquisition | | No. of shares | | | | Date of subscription / purchase | | Face value per share | | Issue price per share (in case of fresh issue) | Purchase price per share (in case of purchase from existing shareholder) | | No. of shares | | | Sale consideration | | No. of shares | | Cost of acquisition |
| | E | Details of other securities | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Type of r securiti es u | Whethe listed or nlisted | | Opening balance | | | | Securities acquired during the year | | | | | | | | | | | Securities transferred during the year | | | | | Closing balance | | |
| | | | | | No. of securiti | | Cost of es acquisition s | | No. of ecurities | | | Date of subscription/ purchase | | | Face value per share | Issue price of p security (in case of fresh e issue) | | Purchase price er security (in case of purchase from xisting holder) | | No. of securities | | | Sale consideration | | No. of securities | | Cost of acquisition |
| | F | Details of capital contribution to other entity | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of entity | PAN | | | | Opening balance | | Amount contributed during the yea | | | | | Amount withdrawn r during the year | | | Amount of profit/loss/ dividend/ interest debited or credited during the year | | | Closing balance | | | | | | | |
| | H | Details of motor vehicle, aircraft, yacht or other mode of transport | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Particulars of asset | | | | Registration number of vehicle | | | | | | Cost of acquisition | | | | Date of acquisition | | | | Purpose for which used (dropdown to be provided) | | | | | | | |
| | I | Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Particulars of asset | | | Quantity | | Cost of acquisition | | Date of acquisition | | | Purpose of use (dropdown to be provided) | | |
| J | Details of liabilities | | | | | | | | | | | | |
| | Details of loans, deposits and advances taken from a person other than financial institution | | | | | | | | | | | | |
| | Name of the person | | PAN | | Opening Balance | | Amount received | | Amount paid | Interest credited, if any | | Closing balance | Rate of interest (%) |
| | | Please refer to instructions for filling out this schedule. | | | | | | | | | | | |
| Schedule AL-2 | | | Assets and liabilities as at the end of the year (applicable for start-ups only) | | | | | | | | | | | | | | | | | | | | | | | |
| | | If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following information for the period from the date of incorporation upto end of the year;- | | | | | | | | | | | | | | | | | | | | | | | | |
| DETAILS OF ASSETS AND LIABILITIES | A | Details of building or land appurtenant there to, or both, being a residential house acquired since incorporation | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl. No. | Address | | | | Pin code | | | Date of acquisition | | | | | Cost of acquisition Rs. | | | | | Purpose for which used (dropdown to be provided) | | | | Whether transferred on or before the end of the previous year, if Yes date of transfer | | | |
| | B | Details of land or building or both not being a residential house acquired since incorporation | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl. No. | Address | | | | Pin code | | | Date of acquisition | | | | | Cost of acquisition Rs. | | | | | Purpose for which used (dropdown to be provided) | | | | Whether transferred on or before the end of the previous year, if Yes date of transfer | | | |
| | | Name of person | | PAN | | | Date on which loans and advances has been made | | | | | Amount of loans and advances | | | | Amount | | | Whether loans and advances has been repaid, if Yes date of such repayment | | Closing balance as at the end of the previous year, if any | | | | | Rate of interest, if any |
| | D | Details of capital contribution made to any other entity since incorporation | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of entity | | | PAN | | | Date on which capital contribution has been made | | | | | | | Amount of contribution | | | Amount withdrawn, if any | | Amount of profit/loss/ dividend/ interest debited or credited | | | | Closing balance as at the end of the previous year, if any | | |
| | E | Details of acquisition of shares and securities | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of company/entity | | | | | PAN | | | Type of shares/securities | | | Number of shares/securities acquired | | | | | Cost of acquisition | | Date of acquisition | | Whether transferred, if Yes date of transfer | | | Closing balance as at the end of the previous year, if any | |
| | F | Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh rupees acquired since incorporation | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Particulars of asset | | | | Registration number of vehicle | | | | | Cost of acquisition | | | | | | Date of acquisition | | | Purpose for which used (dropdown to be provided) | | | | Whether transferred, if Yes date of transfer | | |
| | Particulars of asset | | | Quantity | | Cost of acquisition | | Date of acquisition | | Purpose for which used (dropdown to be provided) | | Whether transferred, if Yes date of transfer | | Closing balance as at the end of the previous year, if any |
| H | Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired since incorporation | | | | | | | | | | | | | |
| | Particulars of asset | | | Quantity | | Cost of acquisition | | Date of acquisition | | Purpose for which used (dropdown to be provided) | | Whether transferred, if Yes date of transfer | | Closing balance as at the end of the previous year, if any |
| I | Details of liabilities | | | | | | | | | | | | | |
| | Details of loans, deposits and advances taken from a person other than financial institution Name of PAN Opening Balance Amount Amount Interest Closing Rate of the person received paid debited, if balance interest any (%) | | | | | | | | | | | | | |
| | | Please refer to instructions for filling out this schedule. | | | | | | | | | | | | |
| DETAILS OF GST | Sl. No. | GSTIN No(s). | Annual value of outward supplies as per the GST return(s) filed |
| | | Please furnish the information above for each GSTIN No. separately | |
| | | Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u/s 44AB) | |
| | Payments made during the year on capital account | | |
| | i Payments made during the year on revenue account | | |
| | i Receipts during the year on capital account | | |
| | v Receipts during the year on revenue account | | |
| | | Please refer to instructions for filling out this schedule. | |
| Part B TI | | | | Computation of total income | | |
| | 2 P | rofits and gains from business or profession | | | | |
| | | i | Profits and gains from business other than speculative business and specified business (A 38 of Schedule BP) (enter nil if loss) | | 2i | |
| | | ii | Profits and gains from speculative business (3(ii) of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL) | | 2ii | |
| | | iii | Profits and gains from specified business ( 3(iii) of Table E Schedule BP)(enter nil if loss and take the figure to schedule CFL) | | 2iii | |
| | | iv | Income chargeable to tax at special rates (3d, 3e, 3f & 4b of Table E of Schedule BP) | | 2iv | |
| | | i | Short-term chargeable @ 15% (9ii of item E of schedule CG) | | ai | |
| | | ii | Short-term chargeable @ 30% (9iii of item E of schedule CG) | | aii | |
| | | iii | Short-term chargeable at applicable rate ( 9iv of item E of schedule CG) | | aiii | |
| | | iv | Short-term chargeable at special rates in India as per DTAA (9v of item E of Schedule CG) | | aiv | |
| | | i | Long-term chargeable @ 10% (9vi of item E of schedule CG) | | bi | |
| | | ii | Long-term chargeable @ 20% (9vii of item E of schedule CG) | | bii | |
| | | iii | Long-term chargeable at special rates in India as per DTAA (9viii of item E of schedule CG) | | biii | |
| 4 | Income from other sources | | | | | |
| | a | Net income from other sources chargeable to tax at normal applicable rates ( 6 of Schedule OS) (enter nil if loss) | | 4a | | |
| | b | Income chargeable to tax at special rate ( 2 of Schedule OS) | | 4b | | |
| | c | Income from the activity of owning and maintaining race horses ( 8e of Schedule OS) (enter nil if loss) | | 4c | | |
| 6 | Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) | | | | | 6 |
| 7 | Balance after set off current year losses (5 6) (Also total of (ii, iii, v to xv of column 5of Schedule CYLA+4b+2iv) | | | | | 7 |
| 8 | Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA) | | | | | 8 |
| 9 | Gross Total income (7 8) (Also total of (i,ii,iv to xiv of column 5 of schedule BFLA+4b+2iv) | | | | | 9 |
| 10 | Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 | | | | | 10 |
| 11 | Deductions under Chapter VI-A | | | | | |
| | a | Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto total of (i, ii, iv, v, viii, xiii, xiv) of column 5 of Schedule BFLA] | | | | 11a |
| | b | Part-C of Chapter VI-A [2 of Schedule VI-A] | | | | 11b |
| | | 14 | Income chargeable to tax at special rates (total of (i) of Schedule SI) | | | | | 14 |
| | | 15 | Income chargeable to tax at normal rates (13 - 14) | | | | | 15 |
| | | 17 | Losses of current year to be carried forward (total of xix of Schedule CFL) | | | | | 17 |
| | | 18 | Deemed total income under section 115JB (9 of Schedule MAT) | | | | | 18 |
| | Part B TTI | | | Computation of tax liability on total income | | | | |
| COMPUTATION OF TAX LIABILITY | | 1 | a | Tax Payable on deemed total Income under section 115JB (10 of Schedule MAT) | | | | 1a |
| | | | c | Health and Education Cess @ 4%on (1a+1b) above | | | | 1c |
| | | 2 | Tax payable on total income | | | | | |
| | | | a | Tax at normal rates on 15 of Part B-TI | | | 2a | |
| | | | b | Tax at special rates (total of col. (ii) of Schedule-SI) | | | 2b | |
| | | | | i | 25% of 16(ii) of Schedule SI | | 2di 2g(ii) | |
| | | | | ii | On [(2c) (16(ii) of Schedule SI)] | | 2dii | |
| | | | e | Health and Education Cess @ 4% on (2c+2diii) | | | | 2e |
| | | 3 | Gross tax payable (higher of 1d and 2f) | | | | | 3 |
| | | 4 | Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d) ( 5 of Schedule MATC) | | | | | 4 |
| | | 5 | Tax payable after credit under section 115JAA [ (3 - 4)] | | | | | 5 |
| | | | a | Section 90/90A(2 of Schedule TR) | | 6a | | |
| | | | b | Section 91(3 of Schedule TR) | | 6b | | |
| | | 8 | Interest and fee payable | | | | | |
| | | | a | Interest for default in furnishing the return (section 234A) | | 8a | | |
| | | | b | Interest for default in payment of advance tax (section 234B) | | 8b | | |
| | | | c | Interest for deferment of advance tax (section 234C) | | 8c | | |
| | | | d | Fee for default in furnishing return of income (section 234F) | | 8d | | |
| | | | a | Advance Tax (from column 5 of 15A) | | 10a | | |
| | | | b | TDS (total of column 9 of 15B ) | | 10b | | |
| | | | c | TCS (total of column 7 of 15C) | | 10c | | |
| | | | d | Self-Assessment Tax (from column 5 of 15A) | | 10d | | |
| | 12 | Refund (If 10e is greater than 9) | | | | 12 | |
| | 13 | Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD) | | | | 13 | |
| | 14 | Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12) | | | | 14 | |
| | 15 | Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly credited into the bank account) | | | | 15 | |
| BANK ACCOUNT | 16 | Do you have a bank account in India | | | | | |
| | (a) | Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) | | | | | |
| | | Sl. | IFS Code of the Bank in case of | Name of the Bank | Account Number | | Type of account (Dropdown |
| | | | Bank Accounts held in India | | | | to be provided by E-filing |
| | | 1) All bank accounts held at any time are to be reported, except dormant A/c | | | | | |
| | | 2) In case of multiple accounts, the refund will be credited to one of the validated accounts after processing the return | | | | | |
| | | Row can be added as required | | | | | |
| | (b) | Non- residents, may, at their option, furnish the details of one foreign bank account: | | | | | |
| | | | SWIFT Code | Name of the Bank | Country of Location | | IBAN |
| | | Row can be added as required | | | | | |
| | 17 | Do you at any time during the previous year,- | | | | | Yes No |
| | | (15) (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest | | | | | |
| | | in any entity) located outside India; or | | | | | |
| | | (ii) have signing authority in any account located outside India; or | | | | | |
| | | (iii) have income from any source outside India? | | | | | |
| | | [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ] | | | | | |
| A | Details of payments of Advance Tax and Self-Assessment Tax | | | | | |
| ADVANCE/ SELF ASSESSMENT TAX | Sl No | BSR Code | | Date of Deposit (DD/MM/YYYY) | Serial Number of Challan | Amount (Rs) |
| | NOTE | | Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI | | | |
| B | Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished by Deductor(s)] | | | | | | | |
| Sl No | TDS credit relating to self /other person [other person as per rule 37BA(2)] | PAN/Aadhaar No. of Other Person (if TDS credit related to other person) | TAN of the Deductor/ PAN/aadhaar No, of Tenant/ Buyer | Unclaimed TDS brought forward (b/f) | TDS of the current Financial Year (TDS deducted during the FY 2023-24) | TDS credit being claimed this Year (only if corresponding income is being offered for tax this year not applicable if TDS is deducted u/s 194N) | Corresponding Receipt b /withdrawals offered | TDS credit eing carried forward |
| | | | | Fin. Year in which deducted | TDS b/f | Deducted in own hands | Deducted in the hands of any other person as per rule 37BA(2) (if applicable) | | Claimed in own hands | Claimed in the hands of any other person as per rule 37BA(2) (if applicable) | | | Gross Amount | Head of Income | |
| C | Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] | | | | | | | | | | | | |
| TCS ON INCOME | Sl No | TCS credit relating to self /other person [other person as per rule 37i(1)] | | Tax Deduction and Tax Collection Account Number of the Collector | PAN of Other Person (if TCS credit related to other person) | Unclaimed TCS brought forward (b/f) | | TCS of the current financial Year (TCS collected during the FY 2023-24) | | TCS credit being claimed this Year | | | TCS credit being carried forward |
| | | | | | | Fin. Year in which collected | Amount b/f | Collected in own hands | Collected in the hands of any other person as per rule 37i(1) (if applicable) | Claimed in own hands | Claimed in the hands of any other person as per rule 37i(1) (if applicable) | | |
| | | | Please enter total of column (7)(i) in 10c of Part B-TTI | | | | | | | | | | |
| I, son/ daughter of , solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as (drop down to be provided and I am also competent to make this ___________ return and verify it. I am holding permanent account number (if allotted) (Please see instruction). I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD) | | |
[Notification No. 16/2024/F.No. 370142/49/2023-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
Note:- The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended
vide notification G.S.R. 908(E), dated the 22nd December, 2023
and Published by the Controller of Publications, Delhi-110054.
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