Notification of Income tax return Form 1 and 4

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-30032026-271423 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 207] NEW DELHI, MONDAY, MARCH 30, 2026/CHAITRA 9, 1948 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2026 G.S.R. 226(E). — In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income- tax Rules, 1962, namely:- 1. (1) These rules may be called the Income-tax (Second Amendment) Rules, 2026. (2) They shall come into force with effect from the 31st day of march, 2026 and shall apply in respect of returns filed for A.Y. 2026-27. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the said rules),— (a) in rule 12,— (i) in sub-rule (1),— (A) in the opening portion, for the figure "2025", the figure "2026" shall be substituted; (B) in clause (a), in sub-clause (ii), for the words "one house property", the words "two house properties" shall be substituted; (C) in clause (ca), in proviso, in item (IG), for the words “one house property", the words "two house properties" shall be substituted; (ii) in sub-rule (5), for the figure “2024”, the figure “2025” shall be substituted. 3. In the said rules, in Appendix- II, (a) for FORM ITR-1, the following FORM shall be substituted, namely:— FORM ITR-1 SAHAJ INDIAN INCOME TAX RETURN [For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh and having Income from Salaries, two house properties, other sources (Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and agricultural income up to Rs.5 thousand] [Not for an individual who is either Director in a company or has invested in unlisted equity shares or in cases where TDS has been deducted u/s 194N or if income-tax is deferred on ESOP or has assets (including financial interest in any entity) located outside India] (Refer rules for eligibility) Assessment Year 2026-27 PART A GENERAL INFORMATION (A1)PAN (A2) First Name (A2a) Middle Name (A3) Last name (A4) Date of Birth (A5) Aadhaar Number (12 digits) D D M M Y Y Y Y Details to be provided for communication purposes: (A6)(a) (A6)(b) (A7)(a) Primary Secondary Primary Mobile No. of Mobile No. the taxpayer Email ID of the taxpayer (A7)(b) Secondary Email ID Primary Address: (A8a) Flat/Door/Block No. (A9a) Name of Premises/Building/Village (A10a) Road/Street/Post Office Area/Locality (Alla) Town/City/District (A12a) State (A13a) Country (A14a) PIN code Secondary Address: (A8b) Flat/Door/Block No. (A9b)Name of Premises/Building/Village (A10b) Road/Street/Post Office Area/Locality (Allb) Town/City/District (A14b) PIN code (A15) Filed u/s (Tick) [Please see instruction] (A16) Or Filed in response to notice u/s 139(1)-On or before due date, 139(4)-Belated, 139(5)-Revised, 119(2)(b)- After Condonation of delay 139(9),142(1), 148, 153C (A12b) State (A13b) Country (A17) Nature of employment- Central Govt. State Govt. Public Sector Undertaking Pensioners-CG Pensioners-SG Pensioners-PSU Pensioners- Others Others Not Applicable (e.g. Family Pension etc.) (A18) If revised/defective, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / / (A19) If filed in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b)- enter Unique Number/Document Identification Number (DIN) & Date of such Notice or Order / / (A20) Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is "No") Yes No (A21) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? - (Tick) Yes No If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] (i) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/No) Amount (Rs) (If Yes) (ii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Amount (Rs) (If Yes) (iii) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) (Tick) Yes No (A22) 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) Email-ID of the representative assessee (3) Contact number of the representative assessee PART B GROSS TOTAL INCOME Whole- Rupee () only B1 i Gross Salary (ia + ib + ic) SALARY / PENSION a Salary as per section 17(1) b Value of perquisites as per section 17(2) c Profit in lieu of salary as per section 17(3) i ia ib ic ii Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) (Ensure that it is included in salary income u/s 17(1)/17(2)/17(3)) ii iii Net Salary (i – ii) iv Deductions u/s 16 (iva + ivb + ivc) a Standard deduction u/s 16(ia) b Entertainment allowance u/s 16(ii) c Professional tax u/s 16(iii) iii iva ivb ivc B1 v Income chargeable under the head 'Salaries' (iii - iv) B2 Details of Income from House Property (Drop down to be provided indicating ownership of property) HOUSE PROPERTY Address of property 1 Town/City State Country Pin Code/ ZIP Code Is the property co-owned? o Yes o No (if “YES” please enter following details) Your percentage of share in the property (%) Name of Co-owner(s) I II PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property [Tick the applicable option] Tenant(s) (if let out) Name(s) of PAN/Aadhaar No. of Tenant(s) (Please see note) PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) Let out Self-occupied Deemed let out I II a Gross rent received/ receivable/ lettable value during the year b The amount of rent which cannot be realized c Tax paid to local authorities d Total (1b + 1c) e Annual Value (1a-1d) (nil, if self-occupied etc. as per section 23(2) of the Act) f Annual value of the property owned (own percentage share x 1e) g 30% of Annual Value h Interest payable on borrowed capital (Details are to be filled in the drop down to be provided in e-filing utility) i Total (1g+1h) j Arrears/Unrealised rent received during the year less 30% k Income from house property 1 (1f – li + 1j) 1a 1b 1c 1d le 1f 1g 1h li 1j 1k B2 Income chargeable under the head 'House Property' (Σ1k) (If loss, put the figure in negative) Note: - Maximum loss from House Property that can be set-off is INR 2,00,000. To avail the benefit of carry forward and set of loss, please use ITR -2 NOTE (fill up details separately for each property for up to 2 properties) 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. B3 Income from Other Sources (drop down like interest from saving account, deposit etc. to be provided in e-filing utility specifying nature of income and in case of dividend income, please mention quarterly breakup for allowing applicable relief from section 234C) B3 B4 Less: Deduction u/s 57(iia) (in case of family pension only) B4 Gross Total Income (B1+B2+B3+C3(a)(iii)) (If loss, put the figure in negative) Note: To avail the benefit of carry forward and set of loss, please use ITR -2 PART C - DEDUCTIONS AND TAXABLE TOTAL INCOME 80C 80CCC 80CCD(1) 80CCD(1B) 80CCD(2) 80CCH 80D 80DD 80DDB 80E 80EE 80EEA 80EEB 80G 80GG 80GGA 80GGC 80TTA 80TTB 80U Any other Details (Details Details are to Details are Details are Details are to (Details are to (Details are to be (Details are to (Details are to (Details are to beare to be be filled in the to be filled in to be filled in be filled in the be filled in the filled in the drop be filled in the be filled in the are to be filled infilled in drop down to be the drop the drop drop down to drop down to down to be drop down to drop down to filled in the drop the drop provided in e- down to be down to be be provided in be provided in provided in e- be provided in be provided in the drop down to down to be filing utility) provided in provided in e-filing utility) e-filing utility) filing utility) e-filing utility) e-filing utility) down to be in e-filing e-filing be provided provided provided in utility) utility) provided in e-filing utility) e-filing utility) e-filing utility) Total deductions C1 Total Income (B4-C1) C2 Note: The Total Income Field includes LTCG u/s 112A. However, no tax would be payable on the said income. C3 Exempt Income For reporting purpose and Income on which no tax is payable Drop down to be provided in e-filing utility C3(a) Long Term capital gains u/s 112A not chargeable to Income-tax mentioning nature of exempt income, relevant clause and section i. Total sale consideration ii. Total cost of acquisition iii. Long term capital gains as per sec 112A PART D – COMPUTATION OF TAX PAYABLE D1 Tax payable on total income D4 Health and education Cess @ 4% on D3 D7 Interest u/s 234A D10 Fee u/s 234F D11 Total Tax, Fee and Interest (D5+D7+D8+D9+D10+D10(a)- D6) D12 Total Taxes Paid D2 Rebate u/s 87A D5 Total Tax and Cess D8 Interest u/s 234B D10(a) Fee for furnishing revised return of income (section 234-I) D13 Amount payable (D11-D12) (if D11>D12) D3 Tax after Rebate D6 Relief u/s 89 (Please ensure to submit Form 10E to claim this relief) D9 Interest u/s 234C D14 Refund (D12-D11) (if D12>D11) PART E - OTHER INFORMATION Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) SI. I Name of the Bank IFS Code of the Bank Account Number Type of account (Dropdown to be provided by E- filing utility) Select Account for Refund Credit 1. All bank accounts held at any time are to be reported, except dormant A/c. 2. Minimum one account should be selected for refund credit. 3. In case multiple accounts are selected, refund will be credited to one of the validated accounts decided by CPC after processing the return. (b) for FORM ITR-4, the following FORM shall be substituted, namely:— FORM ITR-4 SUGAM INDIAN INCOME TAX RETURN [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh] [Not for an individual who is either Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5000 or has assets (including financial interest in any entity) located outside India)] (Refer rules for eligibility) Assessment Year 2026-27 PART A GENERAL INFORMATION (A1) First Name (A2) Middle Name (A3) Last Name (A4) Permanent Account Number (A5) Date of Birth/Formation (DD/MM/YYYY) Addresses to be provided for communication purposes: Primary Address: (A6a) Flat/Door/Block No. (A7a)Name of Premises/Building/Village (A8a) Road/Street/Post Office (A9a) Area/Locality (A10a) Town/City/District Country (A13a) PIN code (Alla) State (A12a) Secondary Address: (A6b) Flat/Door/Block No. (A7b)Name of Premises/Building/Village (A8b) Road/Street/Post Office (A9b) Area/Locality (A10b) Town/City/District (Allb) State (A12b) Country (A13b) PIN code (A14) Aadhaar Number (12 digits) (A15) Status Details to be provided for communication purposes: (A16) Residential/Office Phone Number with STD code/ Primary Mobile number of the taxpayer (A17) Secondary Mobile number Individual HUF Firm (other than LLP) (A18a) Primary Email ID of the taxpayer (A18b) Secondary Email ID (A19) Nature of employment - Central Govt. State Govt. Public Sector Undertaking Pensioners-CG Pensioners-SG Pensioners-PSU Pensioners- Others Others Not Applicable (e.g. Family Pension etc.) (A20)(a) Filed u/s (Tick) [Please see instruction]- 139(1)-On or before due date, 139(4)-After due date, 119(2)(b)- After Condonation of delay 139(5)-Revised Return, (b) Or Filed in response to notice u/s 139(9)142(1) 148153C (A21) If revised/defective then enter Receipt No. and Date of filing of original return (DD/MM/YYYY) / / (A22) If filed in response to notice u/s 139(9) /142(1)/148/153C or order u/s 119(2)(b)- enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order / / (A23) Have you filed form 10IEA within due date for any earlier assessment year for choosing old tax regime? (Tick) Yes No Not Applicable (A) If answer to A23 is yes, then i. Furnish form 10IEA acknowledgement number and assessment year for which this form for choosing old tax regime was filed. ii. Have you filed ITR 3/4 in past and have re-entered new tax regime by filing form 10IEA for any assessment year subsequent to assessment year in which first form 10IEA was filed for choosing old tax regime? (Tick) Yes No (a) If answer to A23(A)(ii) is Yes, provide the acknowledgement number of second form 10IEA and assessment year for which this form for choosing new tax regime was filed, and furnish ITR in new tax regime. (b) If answer to A23(A)(ii) is No, have you furnished form 10IEA for re-entering in new tax regime in current assessment year? (Tick) Yes No (b)(i) If yes, then provide the acknowledgement number of form 10IEA and furnish ITR in new tax regime, (b)(ii) If No, then furnish ITR in old tax regime. (B) If answer to A23 is No: Have you furnished form 10IEA within due date for current assessment year for choosing old tax regime? (Tick) Yes No i. If answer to A23(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish return in old tax regime, ii. If answer to A23(B) is No, furnish ITR in new tax regime. Note- The default regime under section 115BAC(1A) is the 'new regime'. 'Old regime' can be chosen by opting out of new regime u/s. 115BAC(6) by filing form 10IEA, which should be exercised on or before the due date for furnishing the return of income u/s 139(1). (A24) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? (Not applicable in case of firm) - (Tick) Yes No If yes, please furnish following information as provided in e-filing utility [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] (i) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) Amount (Rs) (If Yes) (ii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/No) Amount (Rs) (If Yes) (iii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Amount (Rs) (If Yes) (iv) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) (Tick) Yes No (A25) 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) Email-ID of the representative assessee (3) Contact Number of the representative assessee PART B GROSS TOTAL INCOME B1 Income from Business & Profession (NOTE-Enter value from E8 of Schedule BP) B2 i Gross Salary (ia + ib + ic) SALARY / PENSION a Salary as per section 17(1) b Value of perquisites as per section 17(2) c Profit in lieu of salary as per section 17(3) Whole- Rupee () only B1 i ia ib ic ii Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) (Ensure that it is included in salary income u/s 17(1)/17(2)/17(3)) ii iii Net Salary (i – ii) iv Deductions u/s 16 (iva + ivb + ivc) a Standard deduction u/s 16(ia) b Entertainment allowance u/s 16(ii) c Professional tax u/s 16(iii) iii Iva ivb ivc B2 v Income chargeable under the head ‘Salaries' (iii – iv) B3 Details of Income from House Property (Drop down to be provided indicating ownership of property) HOUSE PROPERTY Address of property 1 Town/ City State Country Pin Code/ ZIP Code Is the property co-owned? o Yes o No (if "YES" please enter following details) Your percentage of share in the property (%) Name of Co-owner(s) I II PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property Tick the applicable option] Tenant(s) (if letnote) out) Name(s) of PAN/Aadhaar No. of Tenant(s) (Please see PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) Let out Self- occupied Deemed let out I II a Gross rent received/ receivable/ lettable value during the year b The amount of rent which cannot be realized c Tax paid to local authorities d Total (1b + 1c) e Annual Value (1a – 1d) (nil, if self-occupied etc. as per section 23(2) of the Act) f Annual value of the property owned (own percentage share x 1e) g 30% of Annual Value h Interest payable on borrowed capital (Details are to be filled in the drop down to be provided in e-filing utility) i Total (1g+1h) j Arrears/Unrealised rent received during the year less 30% k Income from house property 1 (1f – li + 1j) 1a 1b 1c 1d le 1f 1g 1h li 1j 1k B3 Income chargeable under the head 'House Property' (21k) (If loss, put the figure in negative) Note:-Maximum loss from house property that can be set-off is INR 2,00,000. To avail the benefit of carry forward and set of loss, please use ITR -3/5. NOTE (fill up details separately for each property for up to 2 properties) 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. B4 Income from Other Sources drop down like interest from saving account, deposit etc. B4 to be provided in e-filing utility specifying nature of income and in case of dividend and, please mention quarterly breakup for allowing applicable relief from section 2340 NOTE- Fill "Sch TDS2" if applicable. Less: Deduction u/s 57(iia) (in case of family pension only) B5 Gross Total Income (B1+B2+B3+B4+D20(a)(iii)) To avail the benefit of carry forward and set of loss, please use ITR -3/5. B5 PART C-DEDUCTIONS AND TAXABLE TOTAL INCOME C1 80C (Details are to be filled in the drop down to be provided in e- filing utility) C2 80CCC (Details are to be filled in the drop down to be provided in e- filing utility) C3 80CCD (1) (Details are to be filled in the drop down to be provided in e-filing utility) C4 80CCD(1B) (Details are to be filled in the drop down to be provided in e-filing utility) C5 80CCD(2) (Details are to be filled in the drop down to be provided in e-filing utility) C6 80D (Details to be filled in drop down to be provided in e- filing utility) C7 80DD (Details to be filled in drop down to be provided in e-filing utility) C8 80DDB (Details to be filled in drop down to be provided in e-filing utility) C9 80E (Details are to be filled in the drop down to be provided in e- filing utility) C10 80EE (Details are to be filled in the drop down to be provided in e- filing utility) C11 80EEA (Details are to be filled in the drop down to be provided in e- filing utility) C12 80EEB (Details are to be filled in the drop down to be provided in e-filing utility) C13 80G (Details to be filled in drop down to be provided in e- filing utility) C14 80GG (Details are to be filled in the drop down to be provided in e- filing utility) C15 80GGC (Details are to be filled in the drop down to be provided in e-filing utility) C16 80TTA C17 80TTB C18 80U (Details to be filled in the drop down to be provided in e- filing utility) C18a 80CCH C18b Any Other deduction as per the e- filing utility (Details are to be filled in the drop down to be provided in e- filing utility) C19 Total deductions (Add items C1 to C18b) C20 Taxable Total Income (B5 - C19) C19 C20 Note: The Total Income Field includes LTCG u/s 112A. However, no tax would be payable on the said income. PART D – TAX COMPUTATIONS AND TAX STATUS D1 Tax payable on total income (C20) D2 Rebate on 87A D3 Tax payable after Rebate (D1-D2) D4 Health and Education Cess @ 4% on (D3) D5 Total Tax, and Cess (D3+D4) D6 Relief u/s 89 (Please ensure to submit Form 10E to claim this relief) D7 Balance Tax after Relief (D5-D6) D8 Total Interest u/s 234A D9 Total Interest u/s 234B D10 Total Interest u/s 234C D11 Fee u/s 234F D11a Fee for furnishing revised return of income (section 234-I) D12 Total Tax, Fee and Interest (D7+ D8 + D9 + D10 + D11+D11a) D13 Total Advance Tax Paid D14 Total Self-Assessment Tax Paid D15 Total TDS Claimed (total of column 4 of Schedule-TDS1 and, column 6 of Schedule-TDS2) D16 Total TCS Collected (total of column (5) of Schedule-TCS) D17 Total Taxes Paid (D13+ D14 + D15 + D16) D1 D2 D3 D4 D5 D6 D7 D8 D9 D10 D11 D11a D12 D13 D14 D15 D16 D17 D18 Amount payable (D12 – D17, If D12 > D17) D19 Refund (D17 - D12, If D17 > D12) D20 Exempt income only for reporting purposes (If agricultural income is more than Rs. 5,000/-, use ITR 3/5) and Income on which no tax is payable (Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section) D18 D19 D20 D20(a) Long Term capital gains under section 112A not chargeable to Income-tax i. Total sale consideration ii. Total cost of acquisition iii. Long term capital gains as per section 112A D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) SI. i ii IFS Code of the Bank Name of the Bank Account Number Type of bank account (Dropdown to be provided by E-filing utility) Select Account for Refund Credit 1. All bank accounts held at any time are to be reported, except dormant A/c. 2. Minimum one account should be selected for refund credit. 3. In case multiple accounts are selected, refund will be credited to one of the validated accounts decided by CPC after processing the return. SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD S. No. (i) Name of Business Business code Description E1 Gross Turnover or Gross Receipts (E1 limited to Rs.2 Crores, however if [E1b+ E1c] is less than or equal to 5% of E1 then the limit under E1 is extended to Rs.3 Crores.) a Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date b Receipts in Cash c Any mode other than a and b E1a E1b E1c E2 Presumptive Income under section 44AD a 6% of E1a or the amount claimed to have been earned, whichever is higher b 8% of (E1b+E1c) or the amount claimed to have been earned, whichever is higher c Total (a + b) E2a E2b E2c NOTE-If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed. COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA S. No. (i) Name of Business/Profession Business code Description E3 Gross Receipts (E3 limited to Rs.50 Lakhs, however if [E3b + E3c] is less than or equal to 5% of E3 then limit under E3 is extended to Rs.75 Lakhs.) a Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date b Receipts in Cash c Any mode other than a and b E3 E3a E3b E3c E4 Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned, whichever is higher NOTE-If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed E4 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE S. No. (i) Name of Business Registration No. of goods carriage Whether owned/ leased/ hired Tonnage capacity of goods carriage (in MT) Business code Number of months for which goods carriage was owned/leased/hired by assessee Description 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 (i) (a) (1) (2) (3) (4) (5) (b) Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles) E5 Presumptive Income from Goods Carriage under section 44AE [total of column (5)] NOTE-If the profits are lower than prescribed under section 44AE or the number of Vehicles owned at any time exceed 10 then other ITR, as applicable, has to be filed E6 Salary and interest paid to the partners NOTE - This is to be filled up only by firms E7 Presumptive Income u/s 44AE (E5-E6) E8 Income chargeable under the head 'Business or Profession' (E2c+E4+E7) E5 E6 E7 E8 INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST Note - Please furnish the information below for each GSTIN No. separately E9 GSTIN No(s). E10 Annual value of outward supplies as per the GST returns filed E9 E10 FINANCIAL PARTICULARS OF THE BUSINESS Note-For E11 to E25 furnish the information as on 31st day of March, 2026 E11 Partners/ Members own capital E12 Secured loans E13 Unsecured loans E14 Advances E15 Sundry creditors E16 Other liabilities E17 Total capital and liabilities (E11+E12+E13+E14+E15+E16) E18 Fixed assets E18a Investments E19 Inventories E20 Sundry debtors E21 Balance with banks E22 Cash-in-hand E23 Loans and advances E24 Other assets E25 Total assets (E18+E18a+E19+E20+E21+E22+E23+E24) NOTE Please refer to instructions for filling out this schedule (E15, E19, E20, E21, E22 are mandatory and others if available) E11 E12 E13 E14 E15 E16 E17 E18 E18a E19 E20 E21 E22 E23 E24 E25 SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS BSR Code Col (1) Date of Deposit (DD/MM/YYYY) Col (2) Challan No. Col (3) Tax paid Col (4) R1 R2 R3 Enter the totals of Advance tax and Self-Assessment tax in D13 & D14 Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)] SI. No. (1) I Ii Tax Collection Account Number of the Collector Col (1) Name of the Collector Col (2) Details of amount paid as mentioned in Form 26AS Col (3) Tax Collected Col (4) Amount out of (4) being claimed Col (5) NOTE Please enter total of column (5) of Schedule-TCS in D16 SCHEDULE TDS-1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Employer(s)] TAN Col (1) S1 S2 Name of the Employer Col (2) Income under Salary Col (3) Tax deducted Col (4) S3 NOTE► Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 SCHEDULE TDS-2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form 16 A issued or Form 16C or Form 16D furnished by Deductor(s)] SI. No. (1) i ii TAN of the Deductor/ PAN/ Aadhaar No. of Tenant Section under which TDS is deducted Unclaimed TDS brought forward (b/f) TDS of the current Fin. Year TDS credit being claimed this Year (only if corresponding receipt is being offered for tax this year, not applicable if TDS is deducted u/s 194N) Corresponding Receipt/ withdrawals offered TDS credit being carried forward (2a) (2b) Fin. Year in which deducted (3) TDS b/f (4) TDS Deducted (5) TDS Claimed (6) Gross Amount (7) Head of Income (8) (9) Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15 VERIFICATION I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as (drop down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent account number (Please see instruction) Place: Date: If the return has been prepared by a Tax Return Preparer (TRP) give further details as below: Signature here TRP PIN (10 Digit) Name of TRP Counter Signature of TRP Amount to be paid to TRP.'. [No. 45 /2026/F. No. 370142/5/2026-TPL] PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation Note:- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Par II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 158(E), dated the 05th March, 2026. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.