Full Text
REGD. No. D. L.-33004/99
The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 209] NEW DELHI, MONDAY, MARCH 30, 2026/CHAITRA 9, 1948
CG-DL-E-31032026-271436
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
G.S.R. 228(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 (Fourth 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, in Appendix II, for FORM ITR-3, the following FORM shall be substituted, namely: –––
FORM
ITR 3
INDIAN INCOME TAX RETURN
(For individuals and HUFs having income from profits and gains of
business or profession)
(Please see rule 12 of the Income-tax Rules,1962)
Assessment Year
2 0 2 6 - 2 7
PERSONAL INFORMATION
+-----------------+-------------------+-----------------+-------------+
| (A1) First name | (A2) Middle name | (A3) Last name | (A4) PAN |
+-----------------+-------------------+-----------------+-------------+
| Addresses to be provided for communication purposes: |
| |
| Primary Address: (A5a) Flat/Door/Block No. (A6a) Name Of |
| Premises/Building/Village (A7a) Road/Street/Post Office (A9a) |
| Area/locality (A10a) Town/City/District (A11a) State |
| (A12a) PIN code/ZIP code (A13a) Country |
| |
| Secondary Address: (A5b) Flat/Door/Block No. (A6b) Name Of |
| Premises/Building/Village (A7b) Road/Street/Post Office (A9b) |
| Area/locality (A10b) Town/City/District (A11b) State |
| (A12b) PIN code/ZIP code (A13b) Country |
+-------------------------------------------------------------------------+
| (A14) Status (Tick) |
| Individual HUF |
+-------------------------------------------------------------------------+
| (A15) Date of Commencement of Business |
| (DD/MM/YYYY) |
+-------------------------------------------------------------------------+
| (A16) Aadhaar Number (12 digits) |
+-------------------------------------------------------------------------+
| Details to be provided for communication purposes: |
| (A17) Residential/Office Phone Number with STD |
| code/Primary Mobile No. of the taxpayer |
+-------------------------------------------------------------------------+
| (A8) Date of Birth/ |
| Formation |
| (DD/MM/YYYY) |
+-------------------------------------------------------------------------+
| Secondary Mobile No. |
+-------------------------------------------------------------------------+
| (A18) Primary Email ID of the taxpayer | Secondary Email ID |
+----------------------------------------+--------------------------------+
| FILING STATUS |
| A(19) | Due Date for filing return of income [Dropdown to be provided] : |
| (ai) | 1. 31st August |
| | 2. 31st October |
| | 3. 30th November |
+-------+-----------------------------------------------------------------+
| (A19) | Filed u/s (Tick) |
| (aii) | 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 |
+-------+-----------------------------------------------------------------+
| Or Filed in response to notice u/s | 139(9) 142(1), 148, 153C |
+------------------------------------+------------------------------------+
| A19(b) Do you have income from business or profession for current Assessment Year? (Tick) Yes No |
+-------------------------------------------------------------------------------------------------+
| (I) If answer to A19(b) is Yes, have you filed ITR 3/4 and have filed form10IEA within due date for any earlier |
| assessment year for choosing old tax regime? (Tick) Yes No |
| (A) If answer to (I) 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 (I)(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 (I)(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 (I) 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 (I)(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish
return in old tax regime,
ii. If answer to (I)(B) is No, furnish ITR in new tax regime.
(II) If answer to A19(b) is No, do you wish to opt for old tax regime for the current Assessment Year? (Tick)
Yes No
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).
(c) 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)]
(ci) 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)
(cii) Have you incurred expenditure of an amount or aggregate
of amount exceeding Rs. 2 lakh for travel to a foreign
country for yourself or for any other person? (Yes/No)
Amount (Rs) (If Yes)
(ciii) 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)
(civ) Are you required to file a return as per other conditions
prescribed under clause (iv) of seventh proviso to section
139(1) (If yes, please select the relevant condition from the
drop-down menu)
(Tick) o Yes o No
(d) If revised/Defective/Modified, then
enter Receipt No. and Date of filing
original return (DD/MM/YYYY)
/ /
(e) If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s
119(2)(b), enter Unique Number/Document Identification Number
and date of such notice/order, or if filed u/s 92CD enter date of advance
pricing agreement
(unique
number) / /
(f) Residential
Status in
India (for
individuals)
(Tick
applicable
option)
A. Resident You were in India for 182 days or more during the previous year [section 6(1)(a)]
You were in India for 60 days or more during the previous year, and have been in
India for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where
Explanation 1 is not applicable]
You are a citizen of India, who left India, for the purpose of employment, as a member
of the crew of an Indian ship and were in India for 182 days or more during the previous
year and 365 days or more within the preceding 4 years [Explanation 1(a) of section
(6)(1)(c)]
You are a citizen of India or a person of Indian origin and have come on a visit to
India during the previous year and were in India for
a) 182 days or more during the previous year and 365 days or more within the preceding
4 years; or
b) 120 days or more during the previous year and 365 days or more within the preceding
4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh.
[Explanation 1(b) of section (6)(1)(c)]
B. Resident but
not Ordinarily
Resident
You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)]
You have been in India for 729 days or less during the 7 preceding years [section
6(6)(a)]
You are a citizen of India or person of Indian origin, who comes on a visit to India,
having total income, other than the income from foreign sources, exceeding Rs. 15 lakh
and have been in India for 120 days or more but less than 182 days during the previous
year [section 6(6)(c)]
You are a citizen of India having total income, other than the income from foreign
sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other
country or territory by reason of your domicile or residence or any other criteria of similar
nature [section 6(6)(d) rws 6(1A)]
C. Non-resident You were a non-resident during the previous year.
(i) Please specify the jurisdiction(s) of residence during the previous year -
+-------+-----------------------------------+-----------------------------------+
| S.No. | Jurisdiction of | Taxpayer Identification Number |
| | residence | |
+-------+-----------------------------------+-----------------------------------+
| 1 | | |
+-------+-----------------------------------+-----------------------------------+
| 2 | | |
+-------+-----------------------------------+-----------------------------------+
(ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify
-
+------------------------------------------------+------------------------------------------------+
| Total period of stay in India during the | Total period of stay in India during the 4 |
| previous year (in days) | preceding years (in days) |
+------------------------------------------------+------------------------------------------------+
Residential Status in India (for
HUF)
(Tick applicable option)
Resident Resident but not Ordinarily Resident Non-resident
(g) Do you want to claim the benefit under section 115H? (applicable in case of
resident)
Yes No
(h) Are you governed by Portuguese Civil Code as per section 5A? (Tick) Yes No (If “YES” please
fill Schedule 5A)
(i) Whether this return is being filed by a representative assessee? (Tick) Yes No If yes, furnish
following information -
(1) Name of the representative assessee
(2) Email-ID of the representative assessee
(3) Contact number of the representative assessee
(j) Whether you were Director in a company at any time during the previous year? (Tick) Yes No
If yes, please furnish following information -
+----------------+----------------+-------------+---------------------------------------+---------------------------------------+
| Name of | Type of | PAN | Whether its shares | Director Identification Number (DIN) |
| Company | Company | | are listed or unlisted | |
+----------------+----------------+-------------+---------------------------------------+---------------------------------------+
(k) Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information
+----------------+-------------+
| Name of Firm | PAN |
+----------------+-------------+
(l) Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes No
If yes, please furnish following information in respect of equity shares
+----------+----------+----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| Name of | Type of | PAN | Opening balance | Shares acquired during the year | Shares transferred during the year | Closing balance |
| compan y | Compan y | | No. of share s | Cost of acquisitio n | No. of share s | Date of subscriptio n / purchase | Face valu e per shar e | Issue price per shar e (in case of fresh issue ) | Purchase price per share (in case of purchase from existing shareholde r) | No. of share s | Sale consideratio n | No. of share s | Cost of acquisitio n |
+----------+----------+----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 | 11 | 12 | 13 | 14 |
+----------+----------+----------+---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
(m) In case of non-resident, is there a permanent establishment (PE) in India? (Tick) Yes No
(n) 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).
(o) Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible
foreign exchange? Yes No
(p) Whether you are an FPI? Yes/No If yes, please provide SEBI Regn. No
(q) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
+---------------+----------------+
| LEI Number | Valid upto date|
+---------------+----------------+
AUDIT INFORMATION
A20 a1 Are you liable to maintain accounts as per section 44AA? (Tick) Yes No
a2 Whether assessee is declaring income only under section
44AE/44B/44BB/44AD/44ADA/44BBA/44BBC/44BBD Yes No
a2i Please select the range of total sales/turnover/gross receipts of business
Up to Rs. 1 crore
More than Rs. 1 crore and up to Rs. 10 crores
More than Rs. 10 crores
a2ii If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please
select the percentage of amounts received in cash & non a/c payee cheque/ bank draft
out of the aggregate receipts during the previous year
Up to 5% More than 5%
(Note: If this percentage is more than 5%, you are liable for audit u/s. 44AB)
a2iii If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please
select the percentage of payments made in cash & non a/c payee cheque/ bank draft
out of the aggregate payments made during the previous year
Up to 5% More than 5%
(Note: If this percentage is more than 5%, you are liable for audit u/s. 44AB)
(b) Are you liable for audit under section 44AB? (Tick) Yes No
If Yes is selected at (b), mention by virtue of which of the following conditions:
(bi) Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
(bii) Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick
applicable section)
44AD, 44ADA, 44AE, 44BB
(biii) Others (Tick)
(c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes
No
If Yes, furnish the following information below
+-----+---------------------------------+---------------------------------+
| (1) | Date of furnishing of audit report (DD/MM/YYYY) | |
+-----+---------------------------------+---------------------------------+
| (2) | Acknowledgement number of the audit report | |
+-----+---------------------------------+---------------------------------+
| (3) | Name of the auditor (proprietorship/ firm) | |
+-----+---------------------------------+---------------------------------+
| (4) | PAN/ Aadhaar No. of the proprietorship/ firm | |
+-----+---------------------------------+---------------------------------+
(di) Are you liable for Audit u/s 92E? Yes No
(dii) If (di) is Yes, Whether the accounts have been
audited u/s 92E?
Yes
No
+---------------------------------+---------------------------------+
| Date of furnishing the | Acknowledgement |
| audit report? | number |
| DD/MM/YY | |
+---------------------------------+---------------------------------+
(diii) If liable to furnish other audit report, mention whether have you furnished such report. If yes, please
provide the details as under:
+-------+--------------+-------------------+--------------------------+
| Sl. | Section Code | Date (DD/MM/YYYY) | Acknowledgement number |
| No. | | | |
+-------+--------------+-------------------+--------------------------+
(e) If liable to audit under any Act other than the Income-tax act, mention the Act, section and date of
furnishing the audit report?
+---------------------+-------------------+---------------------+-------------------+
| Act and section | (DD/MM/YY) | Act and section | (DD/MM/YY) |
+---------------------+-------------------+---------------------+-------------------+
+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| NATURE OF | NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR |
| BUSINESS | PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN |
| | THOSE DECLARING INCOME UNDER SECTIONS 44AD, 44ADA AND 44AE) |
| | S.No. | Code | Trade name of the proprietorship, if any | Description |
+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (i) | | | | |
+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (ii) | | | | |
+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (iii) | | | | |
+-----------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
Part A BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OF THE PROPRIETORY BUSINESS OR
PROFESSION (fill items below in a case where regular books of account are maintained, otherwise fill item 6)
SOURCES OF FUNDS
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 1 Proprietor’s fund | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| a Proprietor’s capital | a |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| b Reserves and Surplus | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Revaluation Reserve | bi |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Capital Reserve | bii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Statutory Reserve | biii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iv Any other Reserve | biv |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| v Total (bi + bii + biii + biv)| bv |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| c Total proprietor’s fund (a + bv)| 1c |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 2 Loan funds | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| a Secured loans | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Foreign Currency Loans | ai |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Rupee Loans | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| A From Banks | iiA |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| B From others | iiB |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| C Total ( iiA + iiB) | iiC |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Total (ai + iiC) | aiii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| b Unsecured loans (including deposits)| |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i From Banks | bi |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii From others | bii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Total (bi + bii) | biii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| c Total Loan Funds (aiii + bii) | 2c |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 3 Deferred tax liability | 3 |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 4 Advances | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i From persons specified in section 40A(2)(b) of the I. T. Act| i |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii From others | ii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Total Advances (i + ii) | 4iii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 5 Sources of funds (1c + 2c +3+4iii)| 5 |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
APPLICATION OF FUNDS
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 1 Fixed assets | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| a Gross: Block | 1a |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| b Depreciation | 1b |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| c Net Block (a – b) | 1c |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| d Capital work-in-progress | 1d |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| e Total (1c + 1d) | 1e |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 2 Investments | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| a Long-term investments | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Government and other Securities - Quoted| ai |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Government and other Securities – Unquoted| aii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Total (ai + aii) | aiii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| b Short-term investments | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Equity Shares, including share application money| bi |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Preference Shares | bii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Debentures | biii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iv Total (bi + bii + biii) | biv |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| c Total investments (aiii + biv)| 2c |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 3 Current assets, loans and advances| |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| a Current assets | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Inventories | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| A Stores/consumables including packing material| iA |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| B Raw materials | iB |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| C Stock-in-process | iC |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| D Finished Goods/Traded Goods| iD |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| E Total (iA + iB + iC + iD) | iE |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Sundry Debtors | aii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Cash and Bank Balances | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| A Cash-in-hand | iiiA |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| B Balance with banks | iiiB |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| C Total (iiiA + iiiB) | iiiC |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iv Other Current Assets | aiv |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| v Total current assets (iE + aii + iiiC + aiv)| av |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| b Loans and advances | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Advances recoverable in cash or in kind or for value to be received| bi |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Deposits, loans and advances to corporates and others| bii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Balance with Revenue Authorities| biii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iv Total (bi + bii + biii) | biv |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| c Total of current assets, loans and advances (av + biv)| 3c |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| d Current liabilities and provisions| |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Current liabilities | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| A Sundry Creditors | iA |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| B Liability for Leased Assets| iB |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| C Interest Accrued on above | iC |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| D Interest accrued but not due on loans| iD |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| E Total (iA + iB + iC + iD) | iE |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Provisions | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| A Provision for Income Tax | iiA |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| B Provision for Leave encashment/Superannuation/Gratuity| iiB |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| C Other Provisions | iiC |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| D Total (iiA + iiB + iiC) | iiD |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Total (iE + iiD) | diii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| e Net current assets (3c – diii)| 3e |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 4 a Miscellaneous expenditure not written off or adjusted| 4a |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| b Deferred tax asset | 4b |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| c Profit and loss account/ Accumulated balance| 4c |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| d Total (4a + 4b + 4c) | 4d |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 5 Total, application of funds (1e + 2c + 3e +4d)| 5 |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
NO ACCOUNT CASE
+-------------------------------------------------------------------------------------------------------------------+
| 6 In a case where regular books of account of business or profession are not |
| maintained - (furnish the following information as on 31st day of March, 2026, in respect of |
| business or profession) |
+-------------------------------------------------------------------------------------------------------------------+
| a Amount of total sundry debtors | 6a |
+-------------------------------------------------------------------------------------------------------------------+
| b Amount of total sundry creditors | 6b |
+-------------------------------------------------------------------------------------------------------------------+
| c Amount of total stock-in-trade | 6c |
+-------------------------------------------------------------------------------------------------------------------+
| d Amount of the cash balance | 6d |
+-------------------------------------------------------------------------------------------------------------------+
Part A-
Manufacturing
Account
Manufacturing Account for the financial year 2025-26 (fill items 1 to 3 in a case where regular
books of account are maintained, otherwise fill items 61 to 65 as applicable)
1 Debits to manufacturing account
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| A Opening Inventory | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Opening stock of raw-material| i |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Opening stock of Work in progress| ii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Total (i + ii) | Aiii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| B Purchases (net of refunds and duty or tax, if any)| B |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| C Direct wages | C |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| D Direct expenses (Di + Dii + Diii)| D |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Carriage inward | i |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Power and fuel | ii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Other direct expenses | iii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| E Factory Overheads | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| I Indirect wages | i |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Factory rent and rates | ii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iii Factory Insurance | iii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| iv Factory fuel and power | iv |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| v Factory general expenses | v |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| vi Depreciation of factory machinery| vi |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| vii Total ( i + ii + iii + iv + v + vi)| Evii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| F Total of Debits to Manufacturing Account ( Aiii + B + C + D + Evii)| 1F |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 2 Closing Stock | |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| i Raw material | 2i |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| ii Work-in-progress | 2ii |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| Total (2i +2ii) | 2 |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 3 Cost of Goods Produced – transferred to Trading Account (1F - 2)| 3 |
+------------------------------+-------------------------------------------------------------------------------------------------------------------+
Part A Trading
Account
Trading Account for the financial year 2025-26(fill items 4 to 12 in a case where regular books of account
are maintained, otherwise fill items 61 to 65 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 |
+-------------------------------------------------------------------------------------------------------------------+
| iii Other operating revenues (specify nature and amount) |
+-------------------------------------------------------------------------------------------------------------------+
| a | iiia |
+-------------------------------------------------------------------------------------------------------------------+
| b | iiib |
+-------------------------------------------------------------------------------------------------------------------+
| c Total (iiia + iiib) | iiic |
+-------------------------------------------------------------------------------------------------------------------+
| iv Total (i + ii + iiic) | Aiv |
+-------------------------------------------------------------------------------------------------------------------+
| B Gross receipts from Profession | B |
+-------------------------------------------------------------------------------------------------------------------+
| C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied |
+-------------------------------------------------------------------------------------------------------------------+
| i Union Excise duties | i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Service tax | ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii VAT/ Sales tax | iii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Central Goods & Service Tax (CGST) | iv |
+-------------------------------------------------------------------------------------------------------------------+
| v State Goods & Service Tax (SGST) | V |
+-------------------------------------------------------------------------------------------------------------------+
| vi Integrated Goods & Service Tax (IGST) | vi |
+-------------------------------------------------------------------------------------------------------------------+
| vii Union Territory Goods & Service Tax (UTGST) | vii |
+-------------------------------------------------------------------------------------------------------------------+
| viii Any other duty, tax and cess | viii |
+-------------------------------------------------------------------------------------------------------------------+
| ix Total (i + ii + iii + iv +v+ vi + vii + viii) | Cix |
+-------------------------------------------------------------------------------------------------------------------+
| D Total Revenue from operations (Aiv + B +Cix) | 4D |
+-------------------------------------------------------------------------------------------------------------------+
| 5 Closing Stock of Finished Goods | 5 |
+-------------------------------------------------------------------------------------------------------------------+
| 6 Total of credits to Trading Account (4D + 5) | 6 |
+-------------------------------------------------------------------------------------------------------------------+
DEBITS TO TRADING ACCOUNT
+-------------------------------------------------------------------------------------------------------------------+
| 7 Opening Stock of Finished Goods | 7 |
+-------------------------------------------------------------------------------------------------------------------+
| 8 Purchases (net of refunds and duty or tax, if any) | 8 |
+-------------------------------------------------------------------------------------------------------------------+
| 9 Direct Expenses (9i + 9ii + 9iii) | 9 |
+-------------------------------------------------------------------------------------------------------------------+
| i Carriage inward | 9i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Power and fuel | 9ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Other direct expenses | 9iii |
| Note: Row can be added as per the nature of Direct Expenses | |
+-------------------------------------------------------------------------------------------------------------------+
| 10 Duties and taxes, paid or payable, in respect of goods and services purchased |
+-------------------------------------------------------------------------------------------------------------------+
| i Custom duty | 10i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Counter veiling duty | 10ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Special additional duty | 10iii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Union excise duty | 10iv |
+-------------------------------------------------------------------------------------------------------------------+
| v Service tax | 10v |
+-------------------------------------------------------------------------------------------------------------------+
| vi VAT/ Sales tax | 10vi |
+-------------------------------------------------------------------------------------------------------------------+
| vii Central Goods & Service Tax (CGST) | 10vii |
+-------------------------------------------------------------------------------------------------------------------+
| viii State Goods & Services Tax (SGST) | 10viii |
+-------------------------------------------------------------------------------------------------------------------+
| ix Integrated Goods & Services Tax (IGST) | 10ix |
+-------------------------------------------------------------------------------------------------------------------+
| x Union Territory Goods & Services Tax (UTGST) | 10x |
+-------------------------------------------------------------------------------------------------------------------+
| xi Any other tax, paid or payable | 10xi |
+-------------------------------------------------------------------------------------------------------------------+
CREDITS TO PROFIT AND LOSS ACCOUNT
+-------------------------------------------------------------------------------------------------------------------+
| xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)| 10xii |
+-------------------------------------------------------------------------------------------------------------------+
| 11 Cost of goods produced – Transferred from Manufacturing Account | 11 |
+-------------------------------------------------------------------------------------------------------------------+
| 12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-8-9-10xii-11)| 12 |
+-------------------------------------------------------------------------------------------------------------------+
| 12a Turnover from Intraday Trading | 12a |
+-------------------------------------------------------------------------------------------------------------------+
| 12b Income from Intraday Trading - transferred to Profit and Loss account | 12b |
+-------------------------------------------------------------------------------------------------------------------+
| 12cTurnover from Futures & Options Trading | 12c |
+-------------------------------------------------------------------------------------------------------------------+
| 12dIncome from Futures & Options Trading - transferred to Profit and Loss account| 12d |
+-------------------------------------------------------------------------------------------------------------------+
Part A-P& L Profit and Loss Account for the financial year 2025-26(fill items 13 to 60 & 66 in a case where
regular books of account are maintained, otherwise fill items 61 to 65 as applicable)
+-------------------------------------------------------------------------------------------------------------------+
| 13 Gross profit transferred from Trading Account (12+12b+12d) | 13 |
+-------------------------------------------------------------------------------------------------------------------+
| 14 Other income |
+-------------------------------------------------------------------------------------------------------------------+
| i Rent | i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Commission | ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Dividend income | iii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Interest income | iv |
+-------------------------------------------------------------------------------------------------------------------+
| v Profit on sale of fixed assets | v |
+-------------------------------------------------------------------------------------------------------------------+
| vi Profit on sale of investment being securities chargeable 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 |
+-------------------------------------------------------------------------------------------------------------------+
| x Agricultural income | x |
+-------------------------------------------------------------------------------------------------------------------+
| xi Any other income (specify nature and amount) |
+-------------------------------------------------------------------------------------------------------------------+
| a | xia |
+-------------------------------------------------------------------------------------------------------------------+
| b | xib |
+-------------------------------------------------------------------------------------------------------------------+
| C Total (xia + xib) | xic |
+-------------------------------------------------------------------------------------------------------------------+
| xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)| 14xii |
+-------------------------------------------------------------------------------------------------------------------+
| 15 Total of credits to profit and loss account (13+14xii) | 15 |
+-------------------------------------------------------------------------------------------------------------------+
DEBITS TO PROFIT AND LOSS ACCOUNT
+-------------------------------------------------------------------------------------------------------------------+
| 16 Freight outward | 16 |
+-------------------------------------------------------------------------------------------------------------------+
| 17 Consumption of stores and spare parts | 17 |
+-------------------------------------------------------------------------------------------------------------------+
| 18 Power and fuel | 18 |
+-------------------------------------------------------------------------------------------------------------------+
| 19 Rents | 19 |
+-------------------------------------------------------------------------------------------------------------------+
| 20 Repairs to building | 20 |
+-------------------------------------------------------------------------------------------------------------------+
| 21 Repairs to machinery | 21 |
+-------------------------------------------------------------------------------------------------------------------+
| 22 Compensation to employees |
+-------------------------------------------------------------------------------------------------------------------+
| i Salaries and wages | 22i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Bonus | 22ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Reimbursement of medical expenses | 22iii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Leave encashment | 22iv |
+-------------------------------------------------------------------------------------------------------------------+
| v Leave travel benefits | 22v |
+-------------------------------------------------------------------------------------------------------------------+
| vi Contribution to approved superannuation fund | 22vi |
+-------------------------------------------------------------------------------------------------------------------+
| vii Contribution to recognised provident fund | 22vii |
+-------------------------------------------------------------------------------------------------------------------+
| viii Contribution to recognised gratuity fund | 22viii |
+-------------------------------------------------------------------------------------------------------------------+
| ix Contribution to any other fund | 22ix |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| x Any other benefit to employees in respect of which an 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 |
+-------------------------------------------------------------------------------------------------------------------+
| If Yes, amount paid to non-residents | xiib |
+-------------------------------------------------------------------------------------------------------------------+
| 23 Insurance |
+-------------------------------------------------------------------------------------------------------------------+
| i Medical Insurance | 23i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Life Insurance | 23ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Keyman’s Insurance | 23iii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Other Insurance including factory, office, car, goods, etc. | 23iv |
+-------------------------------------------------------------------------------------------------------------------+
| v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) | 23v |
+-------------------------------------------------------------------------------------------------------------------+
| 24 Workmen and staff welfare expenses | 24 |
+-------------------------------------------------------------------------------------------------------------------+
| 25 Entertainment | 25 |
+-------------------------------------------------------------------------------------------------------------------+
| 26 Hospitality | 26 |
+-------------------------------------------------------------------------------------------------------------------+
| 27 Conference | 27 |
+-------------------------------------------------------------------------------------------------------------------+
| 28 Sales promotion including publicity (other than advertisement) | 28 |
+-------------------------------------------------------------------------------------------------------------------+
| 29 Advertisement | 29 |
+-------------------------------------------------------------------------------------------------------------------+
| 30 Commission |
+-------------------------------------------------------------------------------------------------------------------+
| i Paid outside India, or paid in India to a non-resident other than a company or a foreign company| i |
+-------------------------------------------------------------------------------------------------------------------+
| ii To others | ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Total (i + ii) | 30iii |
+-------------------------------------------------------------------------------------------------------------------+
| 31 Royalty |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| iii Total (i + ii) | 31iii |
+-------------------------------------------------------------------------------------------------------------------+
| 32 Professional / Consultancy fees / Fee for technical services |
+-------------------------------------------------------------------------------------------------------------------+
| i Paid outside India, or paid in India to a non-resident other than a company or a foreign company| i |
+-------------------------------------------------------------------------------------------------------------------+
| ii To others | ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Total (i + ii) | 32iii |
+-------------------------------------------------------------------------------------------------------------------+
| 33 Hotel, boarding and Lodging | 33 |
+-------------------------------------------------------------------------------------------------------------------+
| 34 Traveling expenses other than on foreign traveling | 34 |
+-------------------------------------------------------------------------------------------------------------------+
| 35 Foreign travelling expenses | 35 |
+-------------------------------------------------------------------------------------------------------------------+
| 36 Conveyance expenses | 36 |
+-------------------------------------------------------------------------------------------------------------------+
| 37 Telephone expenses | 37 |
+-------------------------------------------------------------------------------------------------------------------+
| 38 Guest House expenses | 38 |
+-------------------------------------------------------------------------------------------------------------------+
| 39 Club expenses | 39 |
+-------------------------------------------------------------------------------------------------------------------+
| 40 Festival celebration expenses | 40 |
+-------------------------------------------------------------------------------------------------------------------+
| 41 Scholarship | 41 |
+-------------------------------------------------------------------------------------------------------------------+
| 42 Gift | 42 |
+-------------------------------------------------------------------------------------------------------------------+
| 43 Donation | 43 |
+-------------------------------------------------------------------------------------------------------------------+
| 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) |
+-------------------------------------------------------------------------------------------------------------------+
| i Union excise duty | 44i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Service tax | 44ii |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| iii VAT/ Sales tax | 44iii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Cess | 44iv |
+-------------------------------------------------------------------------------------------------------------------+
| v Central Goods & Service Tax (CGST) | 44v |
+-------------------------------------------------------------------------------------------------------------------+
| vi State Goods & Services Tax (SGST) | 44vi |
+-------------------------------------------------------------------------------------------------------------------+
| vii Integrated Goods & Services Tax (IGST) | 44vii |
+-------------------------------------------------------------------------------------------------------------------+
| viii Union Territory Goods & Services Tax (UTGST) | 44viii |
+-------------------------------------------------------------------------------------------------------------------+
| ix Any other rate, tax, duty or cess incl STT and CTT | 44ix |
+-------------------------------------------------------------------------------------------------------------------+
| x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix)| 44x |
+-------------------------------------------------------------------------------------------------------------------+
| 45 Audit fee | 45 |
+-------------------------------------------------------------------------------------------------------------------+
| 46 Other expenses (specify nature and amount) |
+-------------------------------------------------------------------------------------------------------------------+
| i | i |
+-------------------------------------------------------------------------------------------------------------------+
| ii | ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Total (i + ii) | 46iii |
+-------------------------------------------------------------------------------------------------------------------+
| 47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount)|
+-------------------------------------------------------------------------------------------------------------------+
| i1 | 47 i1 |
+-------------------------------------------------------------------------------------------------------------------+
| i2 | 47 i2 |
+-------------------------------------------------------------------------------------------------------------------+
| i3 | 47 i3 |
+-------------------------------------------------------------------------------------------------------------------+
| i 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 |
+-------------------------------------------------------------------------------------------------------------------+
| iii Others (amounts less than Rs. 1 lakh) | 47iii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Total Bad Debt (47i + 47ii + 47iii) | 47iv |
+-------------------------------------------------------------------------------------------------------------------+
| 48 Provision for bad and doubtful debts | 48 |
+-------------------------------------------------------------------------------------------------------------------+
| 49 Other provisions | 49 |
+-------------------------------------------------------------------------------------------------------------------+
| 50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47 iv + 48 + 49)]| 50 |
+-------------------------------------------------------------------------------------------------------------------+
| 51 Interest |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| iii Total (i + ii) | 51iii |
+-------------------------------------------------------------------------------------------------------------------+
| 52 Depreciation and amortization | 52 |
+-------------------------------------------------------------------------------------------------------------------+
| 53 Net profit before taxes (50 – 51iii – 52) | 53 |
+-------------------------------------------------------------------------------------------------------------------+
PROVISION FOR TAX
AND
APPROPRIATIONS
+-------------------------------------------------------------------------------------------------------------------+
| 54 Provision for current tax | 54 |
+-------------------------------------------------------------------------------------------------------------------+
| 55 Provision for Deferred Tax | 55 |
+-------------------------------------------------------------------------------------------------------------------+
| 56 Profit after tax (53 - 54 - 55) | 56 |
+-------------------------------------------------------------------------------------------------------------------+
| 57 Balance brought forward from previous year | 57 |
+-------------------------------------------------------------------------------------------------------------------+
| 58 Amount available for appropriation (56 + 57) | 58 |
+-------------------------------------------------------------------------------------------------------------------+
| 59 Transferred to reserves and surplus | 59 |
+-------------------------------------------------------------------------------------------------------------------+
| 60 Balance carried to balance sheet in proprietor’s account (58 –59) | 60 |
+-------------------------------------------------------------------------------------------------------------------+
PRESUMPTIVE
INCOME CASES
+-------------------------------------------------------------------------------------------------------------------+
| 61 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION |
| 44AD |
+-------------------------------------------------------------------------------------------------------------------+
| SR.NO Name of Business | Business code | Description |
+-------------------------------------------------------------------------------------------------------------------+
| (i) Gross Turnover or Gross Receipts (iA + iB + iC) (61i limited to Rs.2 | 61i |
| Crores, however if 61iB + 61iC is less than or equal to 5% of 61i then the | |
| limit under 61i 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 other prescribed electronic modes before specified date| iA |
+-------------------------------------------------------------------------------------------------------------------+
| B Receipts in Cash | iB |
+-------------------------------------------------------------------------------------------------------------------+
| C Any mode other than A and B | iC |
+-------------------------------------------------------------------------------------------------------------------+
| (ii) Presumptive Income under section 44AD (iiA + iiB) | 61ii |
+-------------------------------------------------------------------------------------------------------------------+
| A 6% of 61iA, or the amount claimed to have been earned, whichever is higher | iiA |
+-------------------------------------------------------------------------------------------------------------------+
| B 8% of (61iB+61iC), or the amount claimed to have been earned, whichever is higher | iiB |
+-------------------------------------------------------------------------------------------------------------------+
| NOTE—If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of account and have a tax audit under section 44AB|
+-------------------------------------------------------------------------------------------------------------------+
| 62 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA |
+-------------------------------------------------------------------------------------------------------------------+
| SR.NO Name of Business/Profession | Business code | Description |
+-------------------------------------------------------------------------------------------------------------------+
| (i) Gross Receipts (62i limited to Rs.50 Lakh, however if 62iB + 62iC is less than or equal to 5% of 62i then limit under 62i is extended to Rs.75 Lakh) | 62i |
+-------------------------------------------------------------------------------------------------------------------+
| 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| iA |
+-------------------------------------------------------------------------------------------------------------------+
| B Receipts in Cash | iB |
+-------------------------------------------------------------------------------------------------------------------+
| C Any mode other than A and B | iC |
+-------------------------------------------------------------------------------------------------------------------+
| (ii) Presumptive Income under section 44ADA (50% of 62i, or the amount claimed to have been earned, whichever is higher)| 62ii |
+-------------------------------------------------------------------------------------------------------------------+
| NOTE—If income is less than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit under section 44AB |
+-------------------------------------------------------------------------------------------------------------------+
| 63 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|
+----------------------------------+----------------------------+-------------------------------------------+---------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (i) (1) | (2) | (3) | (4) | (5) |
+----------------------------------+----------------------------+-------------------------------------------+---------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (a) | | | | |
+----------------------------------+----------------------------+-------------------------------------------+---------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (b) | | | | |
+----------------------------------+----------------------------+-------------------------------------------+---------------------------------------------------------------------+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles) |
+-------------------------------------------------------------------------------------------------------------------+
| Total |
+-------------------------------------------------------------------------------------------------------------------+
| (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 63(i)] | 63(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
+-------------------------------------------------------------------------------------------------------------------+
| 64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT |
| MAINTAINED, furnish the following information for previous year 2025-26 in respect |
| of business or profession - |
+-------------------------------------------------------------------------------------------------------------------+
| (i) For assessee carrying on Business |
+-------------------------------------------------------------------------------------------------------------------+
| a Gross receipts (a1 + a2) | ia |
+-------------------------------------------------------------------------------------------------------------------+
| 1 Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date| a1 |
+-------------------------------------------------------------------------------------------------------------------+
| 2 Any other mode | a2 |
+-------------------------------------------------------------------------------------------------------------------+
| b Gross profit | ib |
+-------------------------------------------------------------------------------------------------------------------+
| c Expenses | ic |
+-------------------------------------------------------------------------------------------------------------------+
| d Net profit | 64i |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| (ii)For assessee carrying on Profession |
+-------------------------------------------------------------------------------------------------------------------+
| a Gross receipts (a1 + a2) | iia |
+-------------------------------------------------------------------------------------------------------------------+
| 1 Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date| a1 |
+-------------------------------------------------------------------------------------------------------------------+
| 2 Any other mode | a2 |
+-------------------------------------------------------------------------------------------------------------------+
| b Gross profit | iib |
+-------------------------------------------------------------------------------------------------------------------+
| c Expenses | iic |
+-------------------------------------------------------------------------------------------------------------------+
| d Net profit | 64ii |
+-------------------------------------------------------------------------------------------------------------------+
| (iii)Total profit (64i + 64ii) | 64iii |
+-------------------------------------------------------------------------------------------------------------------+
| 65 i Turnover from speculative activity | 65i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Gross Profit | 65ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Expenditure, if any | 65iii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Net income from speculative activity (65ii-65iii) | 65iv |
+-------------------------------------------------------------------------------------------------------------------+
| 66 In case of Non-Resident, if the total income comprises of profits and gains from business referred to in sections 44B, 44BB, 44BBA, 44BBC, 44BBD, furnish the following information|
+-------------------------------------------------------------------------------------------------------------------+
| i Gross receipts / Turnover | 66i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Net profit | 66ii |
+-------------------------------------------------------------------------------------------------------------------+
Part A OI Other Information (mandatory if liable for audit under section 44AB; for others, 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 |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| c escalation claims accepted during the previous year | 5c |
+-------------------------------------------------------------------------------------------------------------------+
| d any other item of income | 5d |
+-------------------------------------------------------------------------------------------------------------------+
| e capital receipt, if any | 5e |
+-------------------------------------------------------------------------------------------------------------------+
| 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 conditions 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 |
+-------------------------------------------------------------------------------------------------------------------+
| n Amount transferred to any special reserve [36(1)(viii)] | 6n |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| r Any other disallowance | 6r |
+-------------------------------------------------------------------------------------------------------------------+
| s Total amount disallowable under section 36 (total of 6a to 6r) | 6s |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| f Any other penalty or fine | 7f |
+-------------------------------------------------------------------------------------------------------------------+
| g Expenditure incurred for any purpose which is an offence or which is prohibited by law | 7g |
+-------------------------------------------------------------------------------------------------------------------+
| h Amount of any liability of a contingent nature | 7h |
+-------------------------------------------------------------------------------------------------------------------+
| i Any other amount not allowable under section 37 | 7i |
+-------------------------------------------------------------------------------------------------------------------+
| j Total amount disallowable under section 37 (total of 7a to 7i) | 7j |
+-------------------------------------------------------------------------------------------------------------------+
| 8 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 |
+-------------------------------------------------------------------------------------------------------------------+
| f Amount paid as wealth tax [40(a)(iia)] | Af |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| i Any other disallowance | Ai |
+-------------------------------------------------------------------------------------------------------------------+
| j Total amount disallowable under section 40(total of Aa to Ai) | 8Aj |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| e Any other disallowance | 9e |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| f Any sum payable towards leave encashment | 10f |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| f Any sum payable towards leave encashment | 11f |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| a Union Excise Duty | 12a |
+-------------------------------------------------------------------------------------------------------------------+
| b Service tax | 12b |
+-------------------------------------------------------------------------------------------------------------------+
| c VAT/sales tax | 12c |
+-------------------------------------------------------------------------------------------------------------------+
| d Central Goods & Service Tax (CGST) | 12d |
+-------------------------------------------------------------------------------------------------------------------+
| e State Goods & Service Tax (SGST) | 12e |
+-------------------------------------------------------------------------------------------------------------------+
| f Integrated Goods & Service Tax (IGST) | 12f |
+-------------------------------------------------------------------------------------------------------------------+
| g Union Territory Goods & Service Tax (UTGST) | 12g |
+-------------------------------------------------------------------------------------------------------------------+
| h Any other tax | 12h |
+-------------------------------------------------------------------------------------------------------------------+
| i Total amount outstanding (total of 12a to 12h) | 12i |
+-------------------------------------------------------------------------------------------------------------------+
| 13 Amounts deemed to be profits and gains under section 33AB or 33ABA | 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 |
+-------------------------------------------------------------------------------------------------------------------+
| 16 Amount of expenditure disallowed u/s 14A | 16 |
+-------------------------------------------------------------------------------------------------------------------+
| 17 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 | 17 |
+-------------------------------------------------------------------------------------------------------------------+
| 18 Whether assessee is exercising option under subsection 2A of section 92CE Tick)Yes No | 18 |
| [If yes, please fill schedule TPSA] | |
+-------------------------------------------------------------------------------------------------------------------+
Part A –
QD
Quantitative details (mandatory if liable for audit under section 44AB)
QUANTITATIVE DETAILS
+-------------------------------------------------------------------------------------------------------------------+
| (a)In the case of a trading concern |
+-------------------------------------------------------------------------------------------------------------------+
| 1 Opening stock | 1 |
+-------------------------------------------------------------------------------------------------------------------+
| 2 Purchase during the previous year | 2 |
+-------------------------------------------------------------------------------------------------------------------+
| 3 Sales during the previous year | 3 |
+-------------------------------------------------------------------------------------------------------------------+
| 4 Closing stock | 4 |
+-------------------------------------------------------------------------------------------------------------------+
| 5 Shortage/ excess, if any | 5 |
+-------------------------------------------------------------------------------------------------------------------+
| (b)In the case of a manufacturing concern |
+-------------------------------------------------------------------------------------------------------------------+
| 6 Raw materials |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| a Opening stock | 6a |
+-------------------------------------------------------------------------------------------------------------------+
| b Purchases during the previous year | 6b |
+-------------------------------------------------------------------------------------------------------------------+
| c Consumption during the previous year | 6c |
+-------------------------------------------------------------------------------------------------------------------+
| d Sales during the previous year | 6d |
+-------------------------------------------------------------------------------------------------------------------+
| e Closing stock | 6e |
+-------------------------------------------------------------------------------------------------------------------+
| f Yield finished products | 6f |
+-------------------------------------------------------------------------------------------------------------------+
| g Percentage of yield | 6g |
+-------------------------------------------------------------------------------------------------------------------+
| h Shortage/ excess, if any | 6h |
+-------------------------------------------------------------------------------------------------------------------+
| 7 Finished products/ By-products |
+-------------------------------------------------------------------------------------------------------------------+
| a opening stock | 7a |
+-------------------------------------------------------------------------------------------------------------------+
| b purchase during the previous year | 7b |
+-------------------------------------------------------------------------------------------------------------------+
| c quantity manufactured during the previous year | 7c |
+-------------------------------------------------------------------------------------------------------------------+
| d sales during the previous year | 7d |
+-------------------------------------------------------------------------------------------------------------------+
| e closing stock | 7e |
+-------------------------------------------------------------------------------------------------------------------+
| f shortage/ excess, if any | 7f |
+-------------------------------------------------------------------------------------------------------------------+
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule S Details of Income from Salary
SALARIES
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| Name of Employer | Nature of employer (Tick) Drop down to be provided | TAN of Employer (mandatory if tax is deducted) |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| Address of employer | Town/City | State | Pin code/Zip code |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 1 Gross Salary (1a + 1b + 1c+1d+1e+1f) | 1 |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| a Salary as per section 17(1) (drop down to be provided) | 1a |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| b Value of perquisites as per section 17(2) (drop down to be provided) | 1b |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| c Profit in lieu of salary as per section 17(3) (drop down to be provided) | 1c |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| d Income from retirement benefit account maintained in a notified country u/s 89A | 1d |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| e Income from retirement benefit account maintained in a country ‘other than notified country’ u/s 89A | 1e |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| f Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year | 1f |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| (Add multiple rows for Gross Salary in case of more than one employer) |
+-------------------------------------------------------------------------------------------------------------------+
| 2 Total Gross Salary (from all employers) | 2 |
+-------------------------------------------------------------------------------------------------------------------+
| 2a Income claimed for relief from taxation u/s 89A | 2a |
+-------------------------------------------------------------------------------------------------------------------+
| 3 Less allowances to the extent exempt u/s 10 | 3 |
| (drop-down to be provided in e-filing utility) | |
| (Note-Ensure that it is included in Total Gross salary in (2) above) | |
+-------------------------------------------------------------------------------------------------------------------+
| 4 Net Salary (2 – 2a –3) | 4 |
+-------------------------------------------------------------------------------------------------------------------+
| 5 Deduction u/s 16 (5a + 5b + 5c) | 5 |
+-------------------------------------------------------------------------------------------------------------------+
| a Standard deduction u/s 16(ia) | 5a |
+-------------------------------------------------------------------------------------------------------------------+
| b Entertainment allowance u/s 16(ii) | 5b |
+-------------------------------------------------------------------------------------------------------------------+
| c Professional tax u/s 16(iii) | 5c |
+-------------------------------------------------------------------------------------------------------------------+
| 6 Income chargeable under the Head ‘Salaries’ (4 - 5) | 6 |
+-------------------------------------------------------------------------------------------------------------------+
Schedule HP Details of Income from House Property (Drop down to be provided indicating ownership of property)
HOUSE PROPERTY
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 1 Address of property 1 | Town/ City | State | Country | PIN Code/ Zip Code |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| Is the property co-owned? Yes No (if “YES” please enter following details) |
+-------------------------------------------------------------------------------------------------------------------+
| Your percentage of share in the property (%) |
+-------------------------------------------------------------------------------------------------------------------+
| Name of Co-owner(s) | PAN/Aadhaar No. of Co-owner (s) | Percentage Share in Property |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| I | | |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| II | | |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| [Tick the applicable option]| 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) |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| Let out | I | | |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| Self-occupied | II | | |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| o Deemed let out | a Gross rent received or receivable or lettable value | 1a |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| b The amount of rent which cannot be realized | 1b |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| c Tax paid to local authorities | 1c |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+-------------------------------------------------------------------------------------------------------------------+
| d Total (1b + 1c) | 1d |
+-------------------------------------------------------------------------------------------------------------------+
| e Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2) of the Act)| 1e |
+-------------------------------------------------------------------------------------------------------------------+
| f Annual value of the property owned (own percentage share x 1e) | 1f |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------+-------------------------------------------------------------------------------------------------------------------+
| g 30% of 1f | 1g |
+-------------------------+-------------------------------------------------------------------------------------------------------------------+
| h Interest payable on borrowed capital | 1h |
| (Details are to be filled in the drop down to be provided in e-filing utility) | |
+-------------------------------------------------------------------------------------------------------------------+
| i Total (1g+ 1h) | 1i |
+-------------------------------------------------------------------------------------------------------------------+
| j Arrears/Unrealised rent received during the year less 30% | 1j |
+-------------------------------------------------------------------------------------------------------------------+
| k Income from house property 1 (1f – 1i + 1j) | 1k |
| (fill up details separately for each property) | |
+-------------------------------------------------------------------------------------------------------------------+
| 2 Pass through income/Loss if any * | 2 |
+-------------------------------------------------------------------------------------------------------------------+
| 3 Income under the head “Income from house property” (Ʃ1k + 2) | 3 |
| (if negative take the figure to 2i of schedule CYLA) | |
+-------------------------------------------------------------------------------------------------------------------+
| NOTE ► Please include the income of the specified persons referred to in Schedule SPI and Pass-through income referred to in schedule PTI while computing the income under this head|
+-------------------------------------------------------------------------------------------------------------------+
| NOTE ► Furnishing of PAN/Aadhaar No. of tenant is mandatory, if the 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
+-------------------------------------------------------------------------------------------------------------------+
| AFrom business or profession other than speculative business and specified business |
+-------------------------------------------------------------------------------------------------------------------+
| 1 Profit before tax as per profit and loss account (item 53, 61(ii), 62(ii), 63(ii), 64(iii), 65(iv) and 66(ii) of P&L)| 1 |
+-------------------------------------------------------------------------------------------------------------------+
| 2a Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss) [Sl.no.12b of Trading account + Sl.no 65iv of Schedule P&L]| 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 Salaries | 3a |
+-------------------------------------------------------------------------------------------------------------------+
| b House property | 3b |
+-------------------------------------------------------------------------------------------------------------------+
| c Capital gains | 3c |
+-------------------------------------------------------------------------------------------------------------------+
| d Other sources | 3d |
+-------------------------------------------------------------------------------------------------------------------+
| di Dividend income | 3di |
+-------------------------------------------------------------------------------------------------------------------+
| dii other than Dividend income | 3dii |
+-------------------------------------------------------------------------------------------------------------------+
| e u/s 115BBF | 3e |
+-------------------------------------------------------------------------------------------------------------------+
| f u/s 115BBG | 3f |
+-------------------------------------------------------------------------------------------------------------------+
| g u/s 115BBH (net of Cost of Acquisition) | 3g (Item No. A of Schedule VDA) |
+-------------------------------------------------------------------------------------------------------------------+
| 4a Profit or loss included in 1, which is referred to in section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBC/44BBD/44DA (drop down to be provided)| 4a |
+-------------------------------------------------------------------------------------------------------------------+
| 4b Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided and capture as individual line item)| 4b |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| c Any other exempt income (specify nature and amount) |
+-------------------------------------------------------------------------------------------------------------------+
| i | ci |
+-------------------------------------------------------------------------------------------------------------------+
| ii | cii |
+-------------------------------------------------------------------------------------------------------------------+
| iiiTotal (ci + cii) | 5ciii |
+-------------------------------------------------------------------------------------------------------------------+
| d Total exempt income (5a + 5b + 5ciii) | 5d |
+-------------------------------------------------------------------------------------------------------------------+
| 5A Income or receipts credited to Profit and Loss account but not chargeable to tax under the Act | 5A |
+-------------------------------------------------------------------------------------------------------------------+
| 6 Balance (1– 2a – 2b – 3a - 3b – 3c - 3d – 3e - 3f -3g– 4a-4b– 5d–5A) | 6 |
+-------------------------------------------------------------------------------------------------------------------+
| 7 Expenses debited to profit and loss account considered under other heads of |
+-------------------------------------------------------------------------------------------------------------------+
| a Salaries | 7a |
+-------------------------------------------------------------------------------------------------------------------+
| b House property | 7b |
+-------------------------------------------------------------------------------------------------------------------+
| c Capital gains | 7c |
+-------------------------------------------------------------------------------------------------------------------+
| d Other sources | 7d |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| e income/related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH | u/s 115BBF | 7e |
+-------------------------------------------------------------------------------------------------------------------+
| f | u/s 115BBG | 7f |
+-------------------------------------------------------------------------------------------------------------------+
| g | u/s 115BBH (other than Cost of Acquisition u/s 115BBH) | 7g |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-------------------------------------------------------------------------------------------------------------------+
| 9 Total (7a + 7b + 7c + 7d + 7e + 7f +7g+ 8a+8b) | 9 |
+-------------------------------------------------------------------------------------------------------------------+
| 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) | 12ii |
| (Make your own computation refer Appendix-IA of IT Rules) | |
+-------------------------------------------------------------------------------------------------------------------+
| iii Total (12i + 12ii) | 12iii |
+-------------------------------------------------------------------------------------------------------------------+
| 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 (6 s of PartA-OI)| 14 |
+-------------------------------------------------------------------------------------------------------------------+
| 15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7j of PartA-OI)| 15 |
+-------------------------------------------------------------------------------------------------------------------+
| 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of PartA-OI)| 16 |
+-------------------------------------------------------------------------------------------------------------------+
| 17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of PartA-OI)| 17 |
+-------------------------------------------------------------------------------------------------------------------+
| 18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11i of PartA-OI)| 18 |
+-------------------------------------------------------------------------------------------------------------------+
| 19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act,2006(17 of Part A-OI)| 19 |
+-------------------------------------------------------------------------------------------------------------------+
| 20 Deemed income under section 41 | 20 |
+-------------------------------------------------------------------------------------------------------------------+
| 21 Deemed income under section 32AD/ 33AB/ 33ABA/ 35ABA /35ABB/ 40A(3A)/ 72A/80HHD/ 80-IA| 21 |
+-------------------------------------------------------------------------------------------------------------------+
| 22 Deemed income under section 43CA | 22 |
+-------------------------------------------------------------------------------------------------------------------+
| 23 Any other item of addition under section 28 to 44DA | 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 individual/HUF/prop. concern 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 |
+-------------------------------------------------------------------------------------------------------------------+
| 26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) | 26 |
+-------------------------------------------------------------------------------------------------------------------+
| 27 Deduction allowable under section 32(1)(iii) | 27 |
+-------------------------------------------------------------------------------------------------------------------+
| 28 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)| 28 |
+-------------------------------------------------------------------------------------------------------------------+
| 29 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year (8B of PartA-OI)| 29 |
+-------------------------------------------------------------------------------------------------------------------+
| 30 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of PartA-OI)| 30 |
+-------------------------------------------------------------------------------------------------------------------+
| 31 Any other amount allowable as deduction | 31 |
+-------------------------------------------------------------------------------------------------------------------+
| 32 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)| 32 |
+-------------------------------------------------------------------------------------------------------------------+
| 33 Total (27+28+29+30+31+32) | 33 |
+-------------------------------------------------------------------------------------------------------------------+
| 34 Income (13+26-33) | 34 |
+-------------------------------------------------------------------------------------------------------------------+
| 35 Profits and gains of business or profession deemed to be under - |
+-------------------------------------------------------------------------------------------------------------------+
| i Section 44AD (61(ii) of schedule P&L) | 35i |
+-------------------------------------------------------------------------------------------------------------------+
| ii Section 44ADA (62(ii) of schedule P&L) | 35ii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Section 44AE (63(ii) of schedule P&L) | 35iii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Section 44B | 35iv |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| v Section 44BB | 35v |
+-------------------------------------------------------------------------------------------------------------------+
| via Section 44BBA | 35via |
+-------------------------------------------------------------------------------------------------------------------+
| vib Section 44BBC | 35vib |
+-------------------------------------------------------------------------------------------------------------------+
| vic Section 44BBD | 35vic |
+-------------------------------------------------------------------------------------------------------------------+
| vii Section 44DA | 35vii (item 4 of Form 3CE) |
+-------------------------------------------------------------------------------------------------------------------+
| viii Total (35i to 35vii) | 35viii |
+-------------------------------------------------------------------------------------------------------------------+
| 36 Net profit or loss from business or profession other than speculative and specified business (34 + 35viii) | 36 |
+-------------------------------------------------------------------------------------------------------------------+
| 37 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 36) (If loss take the figure to 2i of item E) (37a+ 37b + 37c + 37d + 37e + 37f)| A37 |
+-------------------------------------------------------------------------------------------------------------------+
| a Income chargeable under Rule 7 | 37a |
+-------------------------------------------------------------------------------------------------------------------+
| b Deemed income chargeable under Rule 7A | 37b |
+-------------------------------------------------------------------------------------------------------------------+
| c Deemed income chargeable under Rule 7B(1) | 37c |
+-------------------------------------------------------------------------------------------------------------------+
| d Deemed income chargeable under Rule 7B(1A) | 37d |
+-------------------------------------------------------------------------------------------------------------------+
| e Deemed income chargeable under Rule 8 | 37e |
+-------------------------------------------------------------------------------------------------------------------+
| f Income other than Rule 7A, 7B & 8 (Item No. 36) | 37f |
+-------------------------------------------------------------------------------------------------------------------+
| 38 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 [4b-(37a+37b+37c+37d+37e)]| 38 |
+-------------------------------------------------------------------------------------------------------------------+
BComputation of income from speculative business
+-------------------------------------------------------------------------------------------------------------------+
| 39 Net profit or loss from speculative business as per profit or loss account (Item No. 2a) | 39 |
+-------------------------------------------------------------------------------------------------------------------+
| 40 Additions in accordance with section 28 to 44DA | 40 |
+-------------------------------------------------------------------------------------------------------------------+
| 41 Deductions in accordance with section 28 to 44DA | 41 |
+-------------------------------------------------------------------------------------------------------------------+
| 42 Income from speculative business (39+ 40 – 41) (if loss, take the figure to 6xix of schedule CFL)| B42 |
+-------------------------------------------------------------------------------------------------------------------+
CComputation of income from specified business under section 35AD
+-------------------------------------------------------------------------------------------------------------------+
| 43 Net profit or loss from specified business as per profit or loss account | 43 |
+-------------------------------------------------------------------------------------------------------------------+
| 44 Additions in accordance with section 28 to 44DA | 44 |
+-------------------------------------------------------------------------------------------------------------------+
| 45 Deductions in accordance with section 28 to 44DA (other than deduction under section, (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)| 45 |
+-------------------------------------------------------------------------------------------------------------------+
| 46 Profit or loss from specified business (43 + 44 -45) | 46 |
+-------------------------------------------------------------------------------------------------------------------+
| 47 Deductions in accordance with section 35AD(1) | 47 |
+-------------------------------------------------------------------------------------------------------------------+
| 48 Income from Specified Business (46-47) (if loss, take the figure to 7xix of schedule CFL) | C48 |
+-------------------------------------------------------------------------------------------------------------------+
| 49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu)| C49 |
+-------------------------------------------------------------------------------------------------------------------+
D Income chargeable under the head ‘Profits and gains from business or profession’ (A37+B42+C48)| D |
+-------------------------------------------------------------------------------------------------------------------+
EIntra 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)| Business loss set off| Business income remaining after set off|
+-------+---------------------------------------------------------------------------------------+-----------------------------------------------------------------------------+----------------------+----------------------------------------+
| (1) | (2) | (3) | (2) | (3) = (1) – (2) |
+-------+---------------------------------------------------------------------------------------+-----------------------------------------------------------------------------+----------------------+----------------------------------------+
| i | Loss to be set off (Fill this row only if figure is negative) | | (A37) | |
+-------+---------------------------------------------------------------------------------------+-----------------------------------------------------------------------------+----------------------+----------------------------------------+
| ii | Income from speculative business | (B42) | | |
+-------+---------------------------------------------------------------------------------------+-----------------------------------------------------------------------------+----------------------+----------------------------------------+
| iii | Income from specified business | (C48) | | |
+-------+---------------------------------------------------------------------------------------+-----------------------------------------------------------------------------+----------------------+----------------------------------------+
| iv | Total loss set off (ii + iii) | | | |
+-------+---------------------------------------------------------------------------------------+-----------------------------------------------------------------------------+----------------------+----------------------------------------+
| v | Loss remaining after set off (i – iv) | | | |
+-------------------------------------------------------------------------------------------------------------------+
| NOTE Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head|
+-------------------------------------------------------------------------------------------------------------------+
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 |
+---------------+-------------------------------------------------------------------------------------------------------------------+
| 2 Rate (%) | 15 | 30 | 40 | 45 |
+---------------+-------------------------------------------------------------------------------------------------------------------+
| | (i) | (ii) | (iii) | (iv) |
+---------------+-------------------------------------------------------------------------------------------------------------------+
| 3a Written down value on the first day of previous year | |
+---------------+-------------------------------------------------------------------------------------------------------------------+
| 3b Adjustment as per second proviso to sub-section (3) of section 115BAC (Refer to rule 5) | |
+---------------+-------------------------------------------------------------------------------------------------------------------+
| 3 Total (3a + 3b) | |
+---------------+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| 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 | |
+-------------------------------------------------------------------------------------------------------------------+
| 15 Total depreciation (10+11+12+13+14) | |
+-------------------------------------------------------------------------------------------------------------------+
| 16 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15) | |
+-------------------------------------------------------------------------------------------------------------------+
| 17 Net aggregate depreciation (15-16) | |
+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 2 Rate (%) | Nil | 5 | 10 | 40 | 10 | 25 | 20 |
+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| (i) | (ii) | (iii) | (iv) | (v) | (vi) | (vii) |
+-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------+
| 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 Total depreciation (10+11) | |
+-------------------------------------------------------------------------------------------------------------------+
| 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) | |
+-------------------------------------------------------------------------------------------------------------------+
| 14 Net aggregate depreciation (12-13) | |
+-------------------------------------------------------------------------------------------------------------------+
| 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 assets on which full capital expenditure is allowable as
deduction under any other section)
SUMMARY OF DEPRECIATION ON ASSETS
+--------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 1 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 |
+--------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 2 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 |
+--------------------------------+-------------------------------------------------------------------------------------------------------------------+
| d Total depreciation on building (total of 2a + 2b + 2c) | 2d |
+--------------------------------+-------------------------------------------------------------------------------------------------------------------+
| 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 |
+--------------------------------+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| 6 Total depreciation (1e+2d+3+4+5) | 6 |
+-------------------------------------------------------------------------------------------------------------------+
Schedule DCG Deemed Capital Gains on sale of depreciable assets
DEEMED CAPITAL GAINS
+-------------------------------------------------------------------------------------------------------------------+
| 1 Plant and machinery |
+-------------------------------------------------------------------------------------------------------------------+
| a Block entitled for depreciation @ 15 per cent(Schedule DPM - 20i) | 1a |
+-------------------------------------------------------------------------------------------------------------------+
| b Block entitled for depreciation @ 30 per cent (Schedule DPM – 20ii) | 1b |
+-------------------------------------------------------------------------------------------------------------------+
| c Block entitled for depreciation @ 40 per cent (Schedule DPM - 20iii) | 1c |
+-------------------------------------------------------------------------------------------------------------------+
| d Block entitled for depreciation @ 45 per cent (Schedule DPM - 20iv) | 1d |
+-------------------------------------------------------------------------------------------------------------------+
| e Total (1a +1b + 1c+1d) | 1e |
+-------------------------------------------------------------------------------------------------------------------+
| 2 Building (not including land) |
+-------------------------------------------------------------------------------------------------------------------+
| a Block entitled for depreciation @ 5 per cent (Schedule DOA- 17ii) | 2a |
+-------------------------------------------------------------------------------------------------------------------+
| b Block entitled for depreciation @ 10 per cent (Schedule DOA- 17iii) | 2b |
+-------------------------------------------------------------------------------------------------------------------+
| c Block entitled for depreciation @ 40 per cent (Schedule DOA- 17iv) | 2c |
+-------------------------------------------------------------------------------------------------------------------+
| d Total (2a + 2b + 2c) | 2d |
+-------------------------------------------------------------------------------------------------------------------+
| 3 Furniture and fittings (Schedule DOA- 17v) | 3 |
+-------------------------------------------------------------------------------------------------------------------+
| 4 Intangible assets (Schedule DOA- 17vi) | 4 |
+-------------------------------------------------------------------------------------------------------------------+
| 5 Ships (Schedule DOA- 17vii) | 5 |
+-------------------------------------------------------------------------------------------------------------------+
| 6 Total (1e+2d+3+4+5) | 6 |
+-------------------------------------------------------------------------------------------------------------------+
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 profit and loss account (2)| Amount of deduction allowable (3) | Amount of deduction in excess of the amount debited to profit and loss account (4) = (3) - (2)|
+-------------------------------------------------------------------------------------------------------------------+
| i 35(1)(i) | | | |
+-------------------------------------------------------------------------------------------------------------------+
| ii 35(1)(ii) | | | |
+-------------------------------------------------------------------------------------------------------------------+
| iii 35(1)(iia) | | | |
+-------------------------------------------------------------------------------------------------------------------+
| iv 35(1)(iii) | | | |
+-------------------------------------------------------------------------------------------------------------------+
| V 35(1)(iv) | | | |
+-------------------------------------------------------------------------------------------------------------------+
| vi 35(2AA) | | | |
+-------------------------------------------------------------------------------------------------------------------+
| vii 35(2AB) | | | |
+-------------------------------------------------------------------------------------------------------------------+
| viii 35CCC | | | |
+-------------------------------------------------------------------------------------------------------------------+
| ix 35CCD | | | |
+-------------------------------------------------------------------------------------------------------------------+
| X Total | | | |
+-------------------------------------------------------------------------------------------------------------------+
| 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.|
+-------------------------------------------------------------------------------------------------------------------+
Schedule CG Capital Gains
CAPITAL GAINS
+-------------------------------------------------------------------------------------------------------------------+
| A Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents) |
+-------------------------------------------------------------------------------------------------------------------+
| 1 From sale of land or building or both (fill up details separately for each property) |
+-------------------------------------------------------------------------------------------------------------------+
| Date of purchase/ acquisition DD/MM/YYYY | Date of sale/transfer DD/MM/YYYY |
+-------------------------------------------------------------------------------------------------------------------+
| a i Full value of consideration received/receivable | ai |
+-------------------------------------------------------------------------------------------------------------------+
| ii Value of property as per stamp valuation authority | aii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains () [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)]| aiii |
+-------------------------------------------------------------------------------------------------------------------+
| b Deductions under section 48 |
+-------------------------------------------------------------------------------------------------------------------+
| i Cost of acquisition without indexation | bi |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of Improvement without indexation | bii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Expenditure wholly and exclusively in connection with transfer | biii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Total (bi + bii + biii) | biv |
+-------------------------------------------------------------------------------------------------------------------+
| c Balance (aiii – biv) | 1c |
+-------------------------------------------------------------------------------------------------------------------+
| d Deduction under section 54B/54G/54GA (Specify details initem D below) | 1d |
+-------------------------------------------------------------------------------------------------------------------+
| e Short-term Capital Gains on Immovable property (1c - 1d) | A1e |
+-------------------------------------------------------------------------------------------------------------------+
| f In case of transfer of immovable property, please furnish the following details (see note) |
+-------------------------------------------------------------------------------------------------------------------+
| S.No. Name of buyer(s) | PAN/Aadhaar No. of buyer(s) | Percentage share | Amount | Address of property, Country code, Zip code | Pin code | State |
+-------------------------------------------------------------------------------------------------------------------+
| NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount.|
+-------------------------------------------------------------------------------------------------------------------+
| 2 From slump sale |
+-------------------------------------------------------------------------------------------------------------------+
| a i Fair market value as per Rule 11UAE(2) | 2ai |
+-------------------------------------------------------------------------------------------------------------------+
| ii Fair market value as per Rule 11UAE(3) | 2aii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Full value of consideration (higher of ai or aii) | 2aii |
+-------------------------------------------------------------------------------------------------------------------+
| b Net worth of the undertaking or division(6(e) of Form 3CEA) | 2b |
+-------------------------------------------------------------------------------------------------------------------+
| c Short term capital gains from slump sale (2aiii-2b) | A2c |
+-------------------------------------------------------------------------------------------------------------------+
| 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 115AD(1)(ii) proviso (for FII) (where A4 is not applicable)|
+-------------------------------------------------------------------------------------------------------------------+
| a Full value of consideration | 3a |
+-------------------------------------------------------------------------------------------------------------------+
| b Deductions under section 48 |
+-------------------------------------------------------------------------------------------------------------------+
| i Cost of acquisition without indexation | bi |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of Improvement without indexation | bii |
+-------------------------------------------------------------------------------------------------------------------+
| iiiExpenditure wholly and exclusively in connection with transfer | biii |
+-------------------------------------------------------------------------------------------------------------------+
| ivTotal (bi + bii +biii) | biv |
+-------------------------------------------------------------------------------------------------------------------+
| c Balance (3a – 3biv) | 3c |
+-------------------------------------------------------------------------------------------------------------------+
| d Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only)| 3d |
+-------------------------------------------------------------------------------------------------------------------+
| e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) | A3e |
+-------------------------------------------------------------------------------------------------------------------+
| 4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)|
+-------------------------------------------------------------------------------------------------------------------+
| a STCG on transactions covered u/s 111A | A4a |
+-------------------------------------------------------------------------------------------------------------------+
| b STCG from sale of shares not covered in sl.no. 4a or sale of debentures | 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 for the purpose of Capital Gains (higher of a or b)| ic |
+-------------------------------------------------------------------------------------------------------------------+
| ii Full value of consideration in respect of securities other than unquoted shares | ii |
+-------------------------------------------------------------------------------------------------------------------+
| iiiTotal (ic + ii) | aiii |
+-------------------------------------------------------------------------------------------------------------------+
| b Deductions under section 48 |
+-------------------------------------------------------------------------------------------------------------------+
| i Cost of acquisition without indexation | bi |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of improvement without indexation | bii |
+-------------------------------------------------------------------------------------------------------------------+
| iiiExpenditure wholly and exclusively in connection with transfer | biii |
+-------------------------------------------------------------------------------------------------------------------+
| ivTotal (bi + bii + biii) | biv |
+-------------------------------------------------------------------------------------------------------------------+
| c Balance (5aiii – biv) | 5c |
+-------------------------------------------------------------------------------------------------------------------+
| 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 loss arising out of sale of such security to be ignored (Enter positive value only)| 5d |
+-------------------------------------------------------------------------------------------------------------------+
| e Short-term capital gain on sale of securities (other than those at A3 above) by an FII (5c +5d) | A5e |
+-------------------------------------------------------------------------------------------------------------------+
| 6 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 for the purpose of Capital Gains (higher of a or b)| ic |
+-------------------------------------------------------------------------------------------------------------------+
| ii Full value of consideration in respect of assets other than unquoted shares | aii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Total (ic + ii) | aiii |
+-------------------------------------------------------------------------------------------------------------------+
| b Deductions under section 48 |
+-------------------------------------------------------------------------------------------------------------------+
| i Cost of acquisition without indexation | bi |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of Improvement without indexation | bii |
+-------------------------------------------------------------------------------------------------------------------+
| iiiExpenditure wholly and exclusively in connection with transfer | biii |
+-------------------------------------------------------------------------------------------------------------------+
| ivTotal (bi + bii + biii) | biv |
+-------------------------------------------------------------------------------------------------------------------+
| c Balance (6aiii – biv) | 6c |
+-------------------------------------------------------------------------------------------------------------------+
| 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 received, then loss arising out of sale of such asset to be ignored (Enter positive value only)| 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 (6c + 6d + 6e -6f) | 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?|
| o Yes o No o Not applicable. If yes, then provide the details below |
+-------------------------------------------------------------------------------------------------------------------+
| Sl. | Previous year in which asset transferred| Section under which deduction claimed in that year| New asset acquired/constructed | Amount not used for new asset or remained unutilized in Capital gains account (X)|
+-------+---------------------------------------+---------------------------------------------------+-----------------------------------------------------------------------------+-------------------------------------------------------------------------------------+
| | | | Previous year in which asset acquired/constructed | Amount utilized out of Capital Gains account | |
+-------+---------------------------------------+---------------------------------------------------+-----------------------------------------------------------------------------+-------------------------------------------------------------------------------------+
| i | 2022-23 | 54G/54GA | | |
+-------+---------------------------------------+---------------------------------------------------+-----------------------------------------------------------------------------+-------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| ii 2023-24 | 54B/54G/54GA |
+-------------------------------------------------------------------------------------------------------------------+
| iii 2024-25 | 54B/54G/54GA |
+-------------------------------------------------------------------------------------------------------------------+
| b Amount deemed to be short term capital gains u/s 54B/54G/54GA, other than at ‘a’ |
+-------------------------------------------------------------------------------------------------------------------+
| Total amount deemed to be short term capital gains (aXi + aXii +aXiii+ b) | A7 |
+-------------------------------------------------------------------------------------------------------------------+
| 8 Pass Through Income/Loss in the nature of Short-Term Capital Gain, (Fill up schedule PTI) (A8a + A8b + A8c) | A8 |
+-------------------------------------------------------------------------------------------------------------------+
| a Pass Through Income/Loss in the nature of Short-Term Capital Gain, chargeable @ 20% | 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 applicable rates | A8c |
+-------------------------------------------------------------------------------------------------------------------+
| 9 Amount of STCG included in A1-A8 but claimed as not chargeable to tax or chargeable at special rates as per DTAA(Applicable for non-residents only)|
+-------------------------------------------------------------------------------------------------------------------+
| Sl. No.| Amount of income| Item No. A1 to A8 above 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)]|
+--------+-----------------+------------------------------------------+--------------------+----------------+---------------------------------------------------+--------------------------+--------------------+---------------------+-------------------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
+--------+-----------------+------------------------------------------+--------------------+----------------+---------------------------------------------------+--------------------------+--------------------+---------------------+-------------------------------------+
| I | | | | | | | | | |
+--------+-----------------+------------------------------------------+--------------------+----------------+---------------------------------------------------+--------------------------+--------------------+---------------------+-------------------------------------+
| II | | | | | | | | | |
+--------+-----------------+------------------------------------------+--------------------+----------------+---------------------------------------------------+--------------------------+--------------------+---------------------+-------------------------------------+
| a Total amount of STCG claimed as not chargeable to tax as per DTAA | A9a |
+-------------------------------------------------------------------------------------------------------------------+
| b Total amount of STCG claimed as chargeable to tax at special rates as per DTAA | A9b |
+-------------------------------------------------------------------------------------------------------------------+
| A(A) Capital Loss on buy back of shares [Short Term Capital loss @20% / 30% / Applicable rate] | A(A) |
| (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or sl.no.2d/2e of schedule OS)|
+-------------------------------------------------------------------------------------------------------------------+
| 10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8– A9a+A(A)) | A10 |
+-------------------------------------------------------------------------------------------------------------------+
B Long-term capital gain (LTCG) (Sub-items, 5, 6, 7 & 8 are not applicable for residents)
Long-term Capital Gains
+-------------------------------------------------------------------------------------------------------------------+
| 1 From sale of land or building or both (fill up details separately for each property from a to f) |
+-------------------------------------------------------------------------------------------------------------------+
| Date of purchase/ acquisition DD/MM/YYYY | Date of sale/transfer DD/MM/YYYY |
+-------------------------------------------------------------------------------------------------------------------+
| a i Full value of consideration received/receivable | ai |
+-------------------------------------------------------------------------------------------------------------------+
| ii Value of property as per stamp valuation authority | aii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)]| aiii |
+-------------------------------------------------------------------------------------------------------------------+
| b Deductions under section 48 |
+-------------------------------------------------------------------------------------------------------------------+
| i Cost of acquisition without indexation | bi |
+-------------------------------------------------------------------------------------------------------------------+
| iia Cost of acquisition with indexation | biia |
| (Applicable only for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024)|
+-------------------------------------------------------------------------------------------------------------------+
| iibTotal cost of improvement |
+-------------------------------------------------------------------------------------------------------------------+
| (a) Cost of improvement without indexation | biib(a) |
+-------------------------------------------------------------------------------------------------------------------+
| (b) Year of improvement |
+-------------------------------------------------------------------------------------------------------------------+
| (c) Cost of Improvement with indexation | biib(c) |
| (b & c applicable only for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024)|
+-------------------------------------------------------------------------------------------------------------------+
| Add row |
+-------------------------------------------------------------------------------------------------------------------+
| iii Expenditure wholly and exclusively in connection with transfer | biii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Total | biv |
+-------------------------------------------------------------------------------------------------------------------+
| iva Total (only for the purpose of computing eiB)(biia + Ʃbiib(c) + biii) | biva |
| (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024)|
+-------------------------------------------------------------------------------------------------------------------+
| c Balance (aiii – biv ) | 1c |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| ca Balance (aiii – biva) | 1ca |
| (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024)|
| (only for the purpose of computing eiB) |
| (In case of negative, to be considered as nil) |
+-------------------------------------------------------------------------------------------------------------------+
| d Deduction under section 54/54B/54D/54EC/54F/54G/54GA (Specify details in item D below)| 1d |
+-------------------------------------------------------------------------------------------------------------------+
| e Long-term Capital Gains on Immovable property (1c - 1d) | B1e |
+-------------------------------------------------------------------------------------------------------------------+
| ea Long term Capital Gains on Immovable property (1ca – 1d) | B1ea |
| (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024 )|
| (only for the purpose of computing eiB) |
| (In case of negative, to be considered as nil) |
+-------------------------------------------------------------------------------------------------------------------+
| ei Where acquisition is before 23rd July 2024 (for residents only) |
+-------------------------------------------------------------------------------------------------------------------+
| A. Tax as per 112(1)(a)(ii)(B) (1e*12.5%) | B1ei(A) |
+-------------------------------------------------------------------------------------------------------------------+
| B. Tax for the purposes of second proviso to section 112(1)(a) (1ea*20%) | B1ei(B) |
| (Note : Tax computed at (ei) is for determining ‘excess amount to be ignored in e(ii)’ ) |
+-------------------------------------------------------------------------------------------------------------------+
| eiiExcess amount, if any, that is required to be ignored as per second proviso to section 112(1)(a) (for residents only) [B1ei(A)- B1ei(B)]| B1eii |
+-------------------------------------------------------------------------------------------------------------------+
| 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) | Percentage share | Amount | Address of property, Country code, Zip code | Pin code | State |
+-------------------------------------------------------------------------------------------------------------------+
| NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount.|
+-------------------------------------------------------------------------------------------------------------------+
| g Total Long-term Capital Gains on all Immovable properties (ƩB1e) | B1g |
+-------------------------------------------------------------------------------------------------------------------+
| h Total excess tax to be ignored (ƩB1eii) | B1h |
+-------------------------------------------------------------------------------------------------------------------+
| 2 From slump sale |
+-------------------------------------------------------------------------------------------------------------------+
| a i Fair market value as per Rule 11UAE(2) | 2ai |
+-------------------------------------------------------------------------------------------------------------------+
| ii Fair market value as per Rule 11UAE(3) | 2aii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Full value of consideration (higher of ai or aii) | 2aii |
+-------------------------------------------------------------------------------------------------------------------+
| b Net worth of the undertaking or division(6(e) of Form 3CEA) | 2b |
+-------------------------------------------------------------------------------------------------------------------+
| c Balance (2aiii – 2b) | 2c |
+-------------------------------------------------------------------------------------------------------------------+
| d Deduction u/s 54EC /54F (Specify details in item D below) | 2d |
+-------------------------------------------------------------------------------------------------------------------+
| e Long term capital gains from slump sale (2c-2d) | B2e |
+-------------------------------------------------------------------------------------------------------------------+
| 3 From sale of (i) listed securities (other than a unit) or zero coupon bond as per Section 112(1); (ii) GDR of an Indian company referred in sec. 115ACA (applicable only for resident individuals)|
+-------------------------------------------------------------------------------------------------------------------+
| a Full value of consideration | 3a |
+-------------------------------------------------------------------------------------------------------------------+
| b Deductions under section 48 |
+-------------------------------------------------------------------------------------------------------------------+
| i Cost of acquisition without indexation | bi |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of improvement without indexation | bii |
+-------------------------------------------------------------------------------------------------------------------+
| iiiExpenditure wholly and exclusively in connection with transfer | biii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Total (bi + bii +biii) | biv |
+-------------------------------------------------------------------------------------------------------------------+
| c Balance (3a – biv) | 3c |
+-------------------------------------------------------------------------------------------------------------------+
| d Deduction under sections 54F (Specify details in item D below) | 3d |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| e Long-term Capital Gains on assets at B3 (3c – 3d) | B3e |
+-------------------------------------------------------------------------------------------------------------------+
| 4 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|
+-------------------------------------------------------------------------------------------------------------------+
| a LTCG u/s 112A (column 14 of Schedule 112A) | 4a |
+-------------------------------------------------------------------------------------------------------------------+
| b Deduction under sections 54F (Specify details in item D below) | 4b |
+-------------------------------------------------------------------------------------------------------------------+
| c Long-term Capital Gains on sale of capital assets at B4 (4a – 4b) | B4c |
+-------------------------------------------------------------------------------------------------------------------+
| 5 For NON-RESIDENTS- from sale of unlisted shares or listed debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)|
+-------------------------------------------------------------------------------------------------------------------+
| a LTCG computed without indexation benefit in respect of unlisted shares or listed debentures | 5a |
+-------------------------------------------------------------------------------------------------------------------+
| b Deduction under sections 54F (Specify details in item D below) | 5b |
+-------------------------------------------------------------------------------------------------------------------+
| c LTCG on unlisted shares or listed debentures (5a-5b) | B5c |
+-------------------------------------------------------------------------------------------------------------------+
| 6 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds or GDR as referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other than securities referred to in section 112A for which column B7 is to be filled up)|
+-------------------------------------------------------------------------------------------------------------------+
| a i In case securities sold include shares of a company other than quoted shares, enter the following details |
+-------------------------------------------------------------------------------------------------------------------+
| a Full value of consideration received/receivable in respect of unquoted shares | ia |
+-------------------------------------------------------------------------------------------------------------------+
| b Fair market value of unquoted shares determined in the prescribed manner | ib |
+-------------------------------------------------------------------------------------------------------------------+
| c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b)| ic |
+-------------------------------------------------------------------------------------------------------------------+
| ii Full value of consideration in respect of securities other than unquoted shares | aii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Total (ic + ii) | aiii |
+-------------------------------------------------------------------------------------------------------------------+
| b Deductions under section 48 |
+-------------------------------------------------------------------------------------------------------------------+
| i Cost of acquisition without indexation | bi |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of improvement without indexation | bii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Expenditure wholly and exclusively in connection with transfer | biii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Total (bi + bii +biii) | biv |
+-------------------------------------------------------------------------------------------------------------------+
| c Balance (6aiii – biv) | 6c |
+-------------------------------------------------------------------------------------------------------------------+
| d Deduction under sections 54F (Specify details in item D below) | 6d |
+-------------------------------------------------------------------------------------------------------------------+
| e Long-term Capital Gains on assets at B6 in case of NON-RESIDENT (6c – 6d) | B6e |
+-------------------------------------------------------------------------------------------------------------------+
| 7 For FII/FPI(NON-RESIDENTS) - From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A read with section 115AD|
+-------------------------------------------------------------------------------------------------------------------+
| a LTCG u/s 112A [Column 14 of Schedule 115AD(1)(b)(iii) proviso] | 7a |
+-------------------------------------------------------------------------------------------------------------------+
| b Deduction under sections 54F (Specify details in item D below) | 7b |
+-------------------------------------------------------------------------------------------------------------------+
| c Long-term Capital Gains on sale of capital assets at B7 (7a – 7b) | B7c |
+-------------------------------------------------------------------------------------------------------------------+
| 8 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A) |
+-------------------------------------------------------------------------------------------------------------------+
| a LTCG on sale of foreign exchange asset (as per section 115F)(computed without indexation) | 8a |
+-------------------------------------------------------------------------------------------------------------------+
| b Less deduction under section 115F (Specify details in item D below) | 8b |
+-------------------------------------------------------------------------------------------------------------------+
| c Balance LTCG on sale of foreign exchange asset (8a- 8b) | B8c |
+-------------------------------------------------------------------------------------------------------------------+
| 9 From sale of assets where B1 to B8 above are not applicable |
+-------------------------------------------------------------------------------------------------------------------+
| a i In case assets sold include shares of a company other than quoted shares, enter the following details |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| a Full value of consideration received/receivable in respect of unquoted shares | ia |
+-------------------------------------------------------------------------------------------------------------------+
| b Fair market value of unquoted shares determined in the prescribed manner | ib |
+-------------------------------------------------------------------------------------------------------------------+
| c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b)| ic |
+-------------------------------------------------------------------------------------------------------------------+
| ii Full value of consideration in respect of assets other than unquoted shares | aii |
+-------------------------------------------------------------------------------------------------------------------+
| iii i. Total (ic + ii) | aiii |
+-------------------------------------------------------------------------------------------------------------------+
| b Deductions under section 48 |
+-------------------------------------------------------------------------------------------------------------------+
| i Cost of acquisition without indexation | bi |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of improvement without indexation | bii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Expenditure wholly and exclusively in connection with transfer | biii |
+-------------------------------------------------------------------------------------------------------------------+
| iv Total (bi + bii+biii) | biv |
+-------------------------------------------------------------------------------------------------------------------+
| c Balance (9aiii – biv) | 9c |
+-------------------------------------------------------------------------------------------------------------------+
| d Deduction under section 54D//54F/54G/54GA (Specify details in item D below) | 9d |
+-------------------------------------------------------------------------------------------------------------------+
| e Long-term Capital Gains on assets at B9 above (9c 9d) | B9e |
+-------------------------------------------------------------------------------------------------------------------+
| 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?|
| o Yes o No o Not applicable. If yes, then provide the details below |
+-------------------------------------------------------------------------------------------------------------------+
| Sl. | Previous year in which asset transferred| Section under which deduction claimed in that year| New asset acquired/constructed | Amount not used for new asset or remained unutilized in Capital gains account (X)|
+-------+---------------------------------------+---------------------------------------------------+-----------------------------------------------------------------------------+-------------------------------------------------------------------------------------+
| | | | Previous year in which asset acquired/constructed | Amount utilized out of Capital Gains account | |
+-------+---------------------------------------+---------------------------------------------------+-----------------------------------------------------------------------------+-------------------------------------------------------------------------------------+
| i | 2022-23 | 54/54D/54F/54G/ 54GA | | |
+-------+---------------------------------------+---------------------------------------------------+-----------------------------------------------------------------------------+-------------------------------------------------------------------------------------+
| ii | 2023-24 | 54/54B/54D/54F/54G/54GA/ 54GB | | |
+-------+---------------------------------------+---------------------------------------------------+-----------------------------------------------------------------------------+-------------------------------------------------------------------------------------+
| iii | 2024-25 | 54/54B/54D/54F/54G/54GA | | |
+-------+---------------------------------------+---------------------------------------------------+-----------------------------------------------------------------------------+-------------------------------------------------------------------------------------+
| b Amount deemed to be long-term capital gains, other than at ‘a’ |
+-------------------------------------------------------------------------------------------------------------------+
| Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b) | B10 |
+-------------------------------------------------------------------------------------------------------------------+
| 11 Pass Through Income/Loss in the nature of Long-Term Capital Gain (Fill up schedule PTI) (B11a1+B11a2)| B11 |
+-------------------------------------------------------------------------------------------------------------------+
| a1 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% u/s 112A | B11a1 |
+-------------------------------------------------------------------------------------------------------------------+
| a2 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% under sections other than u/s 112A| B11a2 |
+-------------------------------------------------------------------------------------------------------------------+
| 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 (Applicable for non-residents only)|
+-------------------------------------------------------------------------------------------------------------------+
| Sl. No.| Amount of income| Item No. B1 to B11 above 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)]|
+--------+-----------------+---------------------------------------------+--------------------+----------------+---------------------------------------------------+--------------------------+--------------------+---------------------+-------------------------------------+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) |
+--------+-----------------+---------------------------------------------+--------------------+----------------+---------------------------------------------------+--------------------------+--------------------+---------------------+-------------------------------------+
| I | | | | | | | | | |
+--------+-----------------+---------------------------------------------+--------------------+----------------+---------------------------------------------------+--------------------------+--------------------+---------------------+-------------------------------------+
| II | | | | | | | | | |
+--------+-----------------+---------------------------------------------+--------------------+----------------+---------------------------------------------------+--------------------------+--------------------+---------------------+-------------------------------------+
| a Total amount of LTCG claimed as not chargeable to tax as per DTAA | B12a |
+-------------------------------------------------------------------------------------------------------------------+
| b Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA | B12b |
+-------------------------------------------------------------------------------------------------------------------+
| B(A) Capital Loss on buy back of shares (Long Term Capital loss @12.5%) | B(A) |
| (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or sl.no.2d/2e of schedule OS)|
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| 13 Total long term capital gain chargeable under I.T. Act (B1g + B2e + B3e + B4c + B5c+ B6c + B7c + B8c+ B9e + B10 + B11 – B12a + B(A))| B13 |
+-------------------------------------------------------------------------------------------------------------------+
| C1Sum of Capital Gain Incomes (8ii + 8iii + 8iv + 8v + 8vi + 8vii of table E below) | C1 |
+-------------------------------------------------------------------------------------------------------------------+
| C2Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) | C2 |
+-------------------------------------------------------------------------------------------------------------------+
| C3Income chargeable under the head “CAPITAL GAINS” (C1 + C2) | C3 |
+-------------------------------------------------------------------------------------------------------------------+
D Information about deduction claimed against Capital Gains
+-------------------------------------------------------------------------------------------------------------------+
| 1 In case of deduction u/s 54/54B/54D/54EC /54F/54G/54GA/115F give following details |
+-------------------------------------------------------------------------------------------------------------------+
| a Deduction claimed u/s 54 |
+-------------------------------------------------------------------------------------------------------------------+
| i Date of transfer of original asset | ai dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of new residential house | aii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Date of purchase /construction of new residential house | aiii dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| iv Amount deposited in Capital Gains Accounts Scheme before due date | aiv |
+-------------------------------------------------------------------------------------------------------------------+
| (iva) Date of deposit | (ivb) Account number | (ivc) IFS code |
| dd/mm/yyyy | | |
+-------------------------------------------------------------------------------------------------------------------+
| v Amount of deduction claimed | av |
+-------------------------------------------------------------------------------------------------------------------+
| b Deduction claimed u/s 54B |
+-------------------------------------------------------------------------------------------------------------------+
| i Date of transfer of original asset | bi dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of new agricultural land | bii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Date of purchase of new agricultural land | biii dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| iv Amount deposited in Capital Gains Accounts Scheme before due date | biv |
+-------------------------------------------------------------------------------------------------------------------+
| (iva) Date of deposit | (ivb) Account number | (ivc) IFS code |
| dd/mm/yyyy | | |
+-------------------------------------------------------------------------------------------------------------------+
| v Amount of deduction claimed | bv |
+-------------------------------------------------------------------------------------------------------------------+
| c Deduction claimed u/s 54D |
+-------------------------------------------------------------------------------------------------------------------+
| i Date of acquisition of original asset | ci dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of purchase/ construction of new land or building for industrial undertaking | cii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Date of purchase of new land or building | ciii dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| iv Amount deposited in Capital Gains Accounts Scheme before due date | civ |
+-------------------------------------------------------------------------------------------------------------------+
| (iva) Date of deposit | (ivb) Account number | (ivc) IFS code |
| dd/mm/yyyy | | |
+-------------------------------------------------------------------------------------------------------------------+
| v Amount of deduction claimed | cv |
+-------------------------------------------------------------------------------------------------------------------+
| d Deduction claimed u/s 54EC |
+-------------------------------------------------------------------------------------------------------------------+
| i Date of transfer of original asset | di dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| ii Amount invested in specified/notified bonds (not exceeding fifty lakh rupees) | dii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Date of investment | diii dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| iv Amount of deduction claimed | div |
+-------------------------------------------------------------------------------------------------------------------+
| e Deduction claimed u/s 54F |
+-------------------------------------------------------------------------------------------------------------------+
| i Date of transfer of original asset | ei dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost of new residential house | eii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Date of purchase/construction of new residential house | eiii dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| iv Amount deposited in Capital Gains Accounts Scheme before due date | eiv |
+-------------------------------------------------------------------------------------------------------------------+
| (iva)Date of deposit | (ivb) Account number | (ivc) IFS code |
| dd/mm/yyyy | | |
+-------------------------------------------------------------------------------------------------------------------+
| v Amount of deduction claimed | ev |
+-------------------------------------------------------------------------------------------------------------------+
| f Deduction claimed u/s 54G |
+-------------------------------------------------------------------------------------------------------------------+
| i Date of transfer of original asset from urban area | fi dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost and expenses incurred for purchase or construction of new asset | fii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Date of purchase/construction of new asset in an area other than urban area | fiii dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| iv Amount deposited in Capital Gains Accounts Scheme before due date | fiv |
+-------------------------------------------------------------------------------------------------------------------+
| (iva)Date of deposit | (ivb) Account number | (ivc) IFS code |
| dd/mm/yyyy | | |
+-------------------------------------------------------------------------------------------------------------------+
| v Amount of deduction claimed | fv |
+-------------------------------------------------------------------------------------------------------------------+
| g Deduction claimed u/s 54GA |
+-------------------------------------------------------------------------------------------------------------------+
| i Date of transfer of original asset from urban area | gi dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| ii Cost and expenses incurred for purchase or construction of new asset | gii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Date of purchase/construction of new asset in SEZ | giii dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| iv Amount deposited in Capital Gains Accounts Scheme before due date | giv |
+-------------------------------------------------------------------------------------------------------------------+
| (iva)Date of deposit | (ivb) Account number | (ivc) IFS code |
| dd/mm/yyyy | | |
+-------------------------------------------------------------------------------------------------------------------+
| v Amount of deduction claimed | gv |
+-------------------------------------------------------------------------------------------------------------------+
| h Deduction claimed u/s 115F (for Non-Resident Indians) |
+-------------------------------------------------------------------------------------------------------------------+
| i Date of transfer of original foreign exchange asset | hi dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| ii Amount invested in new specified asset or savings certificate | hii |
+-------------------------------------------------------------------------------------------------------------------+
| iii Date of investment | hiii dd/mm/yyyy |
+-------------------------------------------------------------------------------------------------------------------+
| iv Amount of deduction claimed | hiv |
+-------------------------------------------------------------------------------------------------------------------+
| i Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f + 1g + 1h) | 1i |
+-------------------------------------------------------------------------------------------------------------------+
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a &
B13a which is chargeable under DTAA)
+-------+----------+-----------------------------------------------------------------------------+--------------------------+--------------------------+----------------------------------------+
| S. | Type of | Capital Gain of current year (Fill this column only if computed figure is positive)| Short term capital loss| Long term capital Loss| Current year’s capital gains remaining after set off (8=1-2-3-4-5-6-7)*|
| N | Capital | | 20% | 30 %| Applicable rate| DTA A rate| 12.5%| DTA A rate|
| o. | Gain | | | | | | | |
+-------+----------+-----------------------------------------------------------------------------+-----+-----+--------------+-----------+------+-----------+----------------------------------------+
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
+-------+----------+-----------------------------------------------------------------------------+-----+-----+--------------+-----------+------+-----------+----------------------------------------+
| i | Capital | | ( | ( | (A1e*+ | A9b | (B1g* | B12b | |
| | Loss to | | A3e*| A5e*| A2c*+ | | + | | |
| | be set | | + | + | A4b*+ | | B2e*+ | | |
| | off | | A4a*| A8b*| A6g*+ | | B3e*+ | | |
| | (Fill | | + | + | A7*+ | | B4c*+ | | |
| | this | | A8a*| A(A)| A8c*+A(A)) | | B5c*+ | | |
| | row | | + | ) | | | B6e*+ | | |
| | only, if | | A(A)| | | | B7c*+ | | |
| | figure | | ) | | | | B8c*+ | | |
| | comput | | | | | | B9e*+ | | |
| | ed is | | | | | | B10*+ | | |
| | negativ | | | | | | B11a1 | | |
| | e) | | | | | | *+ | | |
| | | | | | | | B11a2 | | |
| | | | | | | | *+ | | |
| | | | | | | | B(A)) | | |
+-------+----------+-----------------------------------------------------------------------------+-----+-----+--------------+-----------+------+-----------+----------------------------------------+
| ii | 20% | (A3e*+ A4a*+ A8a* + A(A)) | | | | | | | |
+-------+----------+-----------------------------------------------------------------------------+-----+-----+--------------+-----------+------+-----------+----------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| iii 30% | (A5e*+ A8b* + A(A)) |
+-------------------------------------------------------------------------------------------------------------------+
| iv Applicable rate | (A1e*+ A2c*+ A4b*+ A6g* + A7*+ A8c* + A(A))|
+-------------------------------------------------------------------------------------------------------------------+
| v DTAA rates | A9b |
+-------------------------------------------------------------------------------------------------------------------+
| vi 12.5% | (B1g* + B2e* +B3e*+B4c* + B5c* + B6e* + B7c* + B8c* + B9e* + B10* + B11a1*+ B11a2*+ B(A))|
+-------------------------------------------------------------------------------------------------------------------+
| vii DTAA rates | B12b |
+-------------------------------------------------------------------------------------------------------------------+
| viii Total loss set off (ii + iii + iv + v + vi + vii) |
+-------------------------------------------------------------------------------------------------------------------+
| ix Loss remaining after set off (i- viii) |
+-------------------------------------------------------------------------------------------------------------------+
| The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff with similar securities and 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) is after setoff with similar securities and 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.|
+-------------------------------------------------------------------------------------------------------------------+
F Information about accrual/receipt of capital gain
+-------------------------------------------------------------------------------------------------------------------+
| Type of Capital gain / Date | Upto 15/6 | 16/6 to 15/9 | 16/9 to 15/12 | 16/12 to 15/3 | 16/3 to 31/3 |
+-------------------------------------------------------------------------------------------------------------------+
| | (i) | (ii) | (iii) | (iv) | (v) |
+-------------------------------------------------------------------------------------------------------------------+
| 1 Short-term capital gains taxable at the rate of 20% 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 12.5% | | | | | |
+-------------------------------------------------------------------------------------------------------------------+
+-------------------------------------------------------------------------------------------------------------------+
| Enter value from item 5x of schedule BFLA, if any. | | | | | |
+-------------------------------------------------------------------------------------------------------------------+
| 6 Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xi of schedule BFLA, if any. | | | | | |
+-------------------------------------------------------------------------------------------------------------------+
| 7 Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 17B of schedule SI, if any | | | | | |
+-------------------------------------------------------------------------------------------------------------------+
| NOTE ► Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head|
+-------------------------------------------------------------------------------------------------------------------+
Schedule 112A
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
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