Full Text
REJD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-31032026-271441
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 210] NEW DELHI, MONDAY, MARCH 30, 2026/CHAITRA 9, 1948
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
G.S.R. 229(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 (Fifth 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 Assessment Year 2026-27.
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-5, the following Form shall be substituted,
namely:—
FORM
ITR-5
INDIAN INCOME TAX RETURN
[For persons other than- (i) individual, (ii) HUF, (iii)
company and (iv) person filing Form ITR-7]
(Please see rule 12 of the Income-tax Rules,1962)
Assessment Year
2 0 2 6 - 2 7
Part
A GEN
GENERAL
PERSONAL
INFORMATION
(A1) Name (A2) PAN
(A3) Is there any change in the name? If yes, please
furnish the old name
(A4) Limited Liability Partnership Identification Number
(LLPIN) issued by MCA, if applicable
(A5) Date of formation (DDMMYYYY) (A6) Date of commencement of business (DD/MM/YYYY)
Addresses to be provided for communication
purposes:
Primary Address:
(A7a) Flat/Door/Block No
(A8a) Name of Premises/Building/Village
(A9a) Road/Street/Post Office
(A10a) Area/Locality
(A11a) Town/City/District
(A12a) State
(A13a) Pin code/Zip code
(A14a) Country
Secondary Address:
(A7b) Flat/Door/Block No
(A8b) Name of Premises/Building/Village
(A9b) Road/Street/Post Office
(A10b) Area/Locality
(A11b) Town/City/District
(A12b) State
(A13b) Pin code/Zip code
(A14b) Country
Status (firm-1sub-status- Partnership
Firm, LLP, local authority-2, AOP/BOI- 3
sub-status- other cooperative bank, other
cooperative society, society registered
under society registration Act, 1860 or any
other Law corresponding to that state,
Primary agricultural credit
society/cooperative bank, Rural
development bank, Business trust,
investment fund, Trust other than trust
eligible to file Return in ITR 7, any other
AOP/BOI,, artificial juridical person-4,
sub-status- Estate of the deceased, Estate of
the insolvent, Other AJP),
Details to be provided for communication purposes:
(A15) Office Phone Number with STD code/
Primary Mobile No. of the taxpayer
(A16) Secondary Mobile No.
(A17) Primary Email ID of the taxpayer (A18) Secondary Email ID
FILING STATUS
A19(ai) Due date for filing return of income [Dropdown to be provided]:
1. 31st July
2. 31st August
3. 31st October
4. 30th November
A19(aii) (1) Filed u/s (Tick) 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.
(2) Or Filed in response to notice u/s 139(9), 142(1), 148, 153C
(3) Whether you are a business trust? Yes No
4) Whether you are an investment fund referred
to in section 115UB?
Yes No
(b) If revised/Defective/ in response to notice for
Modified, then enter Receipt No. and Date of
filing original return (DD/MM/YYYY)
/ /
(c) If filed in response to a notice u/s 139(9)/142(1)/148/153C or order
u/s 119(2)(b), enter Unique Number/ Document Identification
Number (DIN) and date of such notice/order, or if filed u/s 92CD
enter date of advance pricing agreement
(unique
number) / /
(d) NOTE:- If AOP(other than co-operative society)/ BOI/ AJP, please fill (di). If co-operative society, please fill
(dii) or (div), as applicable.
(di) Do you have income from business or profession for current Assessment Year? Yes No
(I) If answer to A19(di) is Yes, have you filed form10IEA within due date for any earlier assessment year for
choosing old tax regime? 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 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? 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?
(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? 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(di) is No, do you wish to opt for old tax regime for the current Assessment Year? 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).
(dii) Have you opted for tax regime u/s 115BAD? Yes No If yes, please furnish the AY in which
said option is exercised for the first time along with date of filing of Form 10-IF & acknowledgment
number.
(diii) If “No”, Option for current assessment year
Not opting opting it now.
If “opting it now”, please furnish
Date of filing of
form 10-IF
DD/MM/YYYY
Acknowledgement number:
(div) If you are a new manufacturing cooperative society, whether you were required to furnish the return of
income mandatorily u/s 139(1) for the AY 2024-25 or AY 2025-26? o Yes o No
div(a) If the answer to (div) is “Yes”, whether you have exercised the option u/s 115BAE of Opting of new tax
regime in A.Y 2024-25 or A.Y 2025-26? Yes No
div(b) If the answer to (div) is “No”, do you wish to exercise the option u/s 115BAE of Opting of New Tax regime in AY
2026-27 Yes No
div(c) If div(a) or div(b) is selected as ‘Yes’, please furnish date of
filing of Form 10-IFA & acknowledgment number
Date of filing of form
10-IFA
DD/MM/YYYY
Acknowledgement
number
(e) Residential Status (Tick) Resident Non-Resident
(f) Whether assessee has a unit in an International Financial Services Centre and derives income solely in
convertible foreign exchange? (Tick) Yes No
(g) Whether you are recognized as start up by DPIIT Yes No
(h) If yes, please provide start up recognition number
allotted by the DPIIT
(i) Whether certificate from inter-ministerial board for
certification is received? Yes No
(j) If yes, please provide the certification number
(k) Whether you are recognized as MSME Yes No
(l) If yes, please provide registration number allotted as
per Micro, Small and Medium Enterprises
Development Act, 2006 (27 of 2006)
(m) In the 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 as defined in
Explanation (2A) to section 9(1) (Tick) Yes No
If yes, 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 you are an FII / FPI? Yes/No If
yes, please provide SEBI Regn. No.
(p) Whether this return is being filed by a representative assessee? (Tick) Yes
No
If yes, please furnish following information -
(1) Name of the representative assessee
(2) Email ID of the representative assessee
(3) Contact Number of the representative assessee
(q) Whether you are Partner in a firm? (Tick) Yes No
If yes, please furnish following information
Name of Firm PAN
(r) 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
+------------+-------------+-----+------------+------------+----------+--------------+-----------+------------+------------+-----------+-------------+------------+------------+
| Company | Type of | PAN | Op.Bal | Op.Bal | Acquired | Acquired | Acquired | Acquired | Acquired | Trans. | Trans. | Cl.Bal | Cl.Bal |
| Name | Company | | (Shares) | (Cost) | (Shares) | (Date) | (FV/Share)| (Issue | (Purchase | (Shares) | (Sale | (Shares) | (Cost) |
| | | | | | | | | Price) | Price) | | Consid.) | | |
+============+=============+=====+============+============+==========+==============+===========+============+============+===========+=============+============+============+
| 1a | | | | | | | | | | | | | |
| 1b | | | | | | | | | | | | | |
| ... | | | | | | | | | | | | | |
+------------+-------------+-----+------------+------------+----------+--------------+-----------+------------+------------+-----------+-------------+------------+------------+
(s) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number Valid upto date
AUDIT INFORMATION
a1 Whether liable to maintain accounts as per section 44AA? (Tick) Yes No
a2 Whether assessee is declaring income only under section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBC/44BBD
(Tick) Yes No
a2i Please select the range of total sales/turnover/gross receipts of business (Tick)
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 ‘1 Crore and up to 10 Crore’ 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 Whether 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-
(i) Date of furnishing of the audit report (DD/MM/YYYY)
(ii) Acknowledgement number of the audit report
(iii) Name of the auditor (proprietorship/ firm)
(iv) 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
audit report?
DD/MM/YYYY
Acknowledgement number
diii If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such
report. If yes, please provide the details as under)
+--------+--------------+-------------------+----------------------+
| Sl. No. | Section Code | Date (DD/MM/YYYY) | Acknowledgement 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)
PARTNERS/ MEMBERS/TRUST INFORMATION
A Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI (Tick)
Yes No
(In case of societies and cooperative banks give details of Managing Committee) If Yes, provide the details in
respect of admitted / retired partners.
+----+-------------------+----------------+-----+-------------------------+------------------------------------------+---------------------+
| Sl.| Name of the | Admitted/Retired | PAN | Date of | Remuneration paid / payable | Percentage of |
| | Partner/member | | | admission/retirement | in case of retiring partner | share (if |
| | | | | | (in the case of a firm) | determinate) |
+====+===================+================+=====+=========================+==========================================+=====================+
| 1. | | | | | | |
| 2. | | | | | | |
+----+-------------------+----------------+-----+-------------------------+------------------------------------------+---------------------+
B Is any member of the AOP/BOI/executor of AJP a foreign company? (Tick) Yes No
C If Yes, mention the percentage of share of the foreign company in the AOP/BOI/executor of AJP
D Whether total income of any member of the AOP/BOI/executor of AJP (excluding his share from such
association or body or executor of AJP) exceeds the maximum amount which is not chargeable to tax in the case
of that member? (Tick)
Yes No
E Particulars of persons who were partners/members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust
or executors in the case of estate of deceased / estate of insolvent as on 31st day of March, 2026 or date of dissolution
+----+------------------+------------------+-----+-----------------+---------+------------+-------------+------------+
| S. | Name and Address | Percentage of | PAN | Aadhaar | Designated | Status | Rate of | Remuneration |
| No.| | share (if | | Number | Partner | | Interest | paid/ |
| | | determinate) | | | Identificatio | | on Capital | payable |
| | | | | | n Number, | | | |
| | | | | | in case | | | |
| | | | | | partner in | | | |
| | | | | | LLP | | | |
+====+==================+==================+=====+=================+===========+=========+=============+============+
| (1)| (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
+----+------------------+------------------+-----+-----------------+-----------+---------+------------+-------------+
For persons referred to in section 160(1)(iii) or (iv)
F To be filled in case of persons referred to in section 160(1)(iii) or (iv)
1 Whether shares of the beneficiary are determinate or known? Yes No
2 Whether the person referred in section 160(1)(iv) has Business Income? Yes No
3 Whether the person referred in section 160(1)(iv) is declared by a Will and /or is exclusively for the
benefit of any dependent relative of the settlor and/or is the only trust declared by the settlor? Yes No
4 Please furnish the following details (as applicable):
(i) Whether all the beneficiaries have income below basic exemption limit? Yes No
(ii) Whether the relevant income or any part thereof is receivable under a trust
declared by any person by will and such trust is the only trust so declared by
him?
Yes No
(iii) Whether the trust is non-testamentary trust created before 01-03-1970 for the
exclusive benefit of relatives/member of HUF of the settlor mainly dependent
on him/Family?
Yes No
(iv) Whether the trust is created on behalf of a provident fund, superannuation
fund, gratuity fund, pension fund or any other fund created bona fide by a
person carrying on Business or profession exclusive for the employees in such
Business or Profession?
Yes No
NATURE OF
BUSINESS
G Nature of business or profession, if more than one business or 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 | Description |
| | | business, if any | |
+=======+==============+==========================+=============+
| (i) | | | |
| (ii) | | | |
+-------+--------------+--------------------------+-------------+
Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OR DATE OF DISSOLUTION
(fill items A and B in a case where regular books of account are maintained, otherwise fill item C)
SOURCES OF FUNDS
A Sources of Funds
1 Partners’ / members’ fund
A Partners’ / members’ capital A
B Reserves and Surplus
i Revaluation Reserve bi
ii Capital Reserve bii
iii Statutory Reserve biii
iv Any other Reserve biv
v Credit balance of Profit and loss account bv
vi Total (bi + bii + biii + biv + bv) Bvi
C Total partners’/ members’ fund (a + bvi) 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 secured loans (ai + iiC) Aiii
B Unsecured loans (including deposits)
i Foreign Currency Loans bi
ii Rupee Loans
A From Banks iiA
B From persons specified in section
40A(2)(b) of the I. T. Act iiB
C From others iiC
D Total Rupee Loans (iiA + iiB + iiC) iiD
iii Total unsecured loans (bi + iiD) Biii
C Total Loan Funds (aiii + biii) 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
B 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 Investment in property i
ii Equity instruments
A Listed equities iiA
B Unlisted equities iiB
C Total iiC
iii Preference shares iii
iv Government or trust securities iv
v Debenture or bonds v
vi Mutual funds vi
vii Others vii
viii Total Long-term investments (i + iiC + iii + iv + v + vi + vii) aviii
B Short-term investments
i Equity instruments
A Listed equities iA
B Unlisted equities iB
C Total iC
ii Preference shares ii
iii Government or trust securities iii
iv Debenture or bonds iv
v Mutual funds v
vi Others vi
vii Total Short-term investments (iC + ii + iii + iv + v + vi) bvii
C Total investments (aviii + bvii) 2c
3 Current assets, loans and advances
A Current assets
i Inventories
A Raw materials iA
B Work-in-progress iB
C Finished goods iC
D Stock-in-trade (in respect of goods
acquired for trading) iD
E Stores/consumables including
packing material iE
F Loose tools iF
G Others iG
H Total (iA + iB + iC + iD + iE + iF + iG) iH
ii Sundry Debtors
A Outstanding for more than one year iiA
B Others iiB
C Total Sundry Debtors iiC
iii Cash and bank balances
A Balance with banks iiiA
B Cash-in-hand iiiB
C Others iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC) iiiD
iv Other Current Assets aiv
v Total current assets (iH +iiC + iiiD + 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
corporate and others bii
iii Balance with Revenue Authorities biii
iv Total (bi + bii + biii) biv
v Loans and advances included in biv which is
a for the purpose of business or
profession va
b not for the purpose of business or
profession vb
C Total (av + biv) 3c
D Current liabilities and provisions
i Current liabilities
A Sundry Creditors
1 Outstanding for more than one
year
1
2 Others 2
3 Total (1 + 2) A3
B Liability for leased assets iB
C Interest Accrued and due on
borrowings iC
D Interest accrued but not due on
borrowings iD
E Income received in advance iE
F Other payables iF
G Total (A3 + iB + iC + iD + iE + iF) iG
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) iiE
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 Debit balance in 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
C 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
1 Amount of total sundry debtors C1
2 Amount of total sundry creditors C2
3 Amount of total stock-in-trade C3
4 Amount of the cash balance C4
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 62 to 66 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) F
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 62 to 66 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 & Services Tax (SGST) v
vi Integrated Goods & Services Tax (IGST) vi
vii Union Territory Goods & Services Tax
(UTGST) vii
viii Any other duty, tax and cess viii
ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix
D Total Revenue from operations (Aiv + B +Cix) 4D
5 Closing Stock of Finished Goods 5
6 Total of credits to Trading Account (4D + 5) 6
DEBITS TO TRADING ACCOUNT
7 Opening Stock of Finished Goods 7
8 Purchases (net of refunds and duty or tax, if any) 8
9 Direct Expenses (9i + 9ii + 9iii) 9
i Carriage inward i
ii Power and fuel ii
iii Other direct expenses
Note: Row can be added as per the nature of
Direct Expenses
iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty 10i
ii Counter veiling duty 10ii
iii Special additional duty 10iii
iv Union excise duty 10iv
v Service tax 10v
vi VAT/ Sales tax 10vi
vii Central Goods & Service Tax (CGST) 10vii
viii State Goods & Services Tax (SGST) 10viii
ix Integrated Goods & Services Tax (IGST) 10ix
x Union Territory Goods & Services Tax (UTGST) 10x
xi Any other tax, paid or payable 10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x +
10xi)
10xi
i
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
12c Turnover from Futures & Options Trading 12c
12d Income 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 &67 in a
case where regular books of account are maintained, otherwise fill items 62 to 66 as
applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
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)
(FMV 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 Salary/Remuneration paid to Partners of the firm 46
47 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 47iii
48 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)
i(1) 48i(1)
i(2) 48i(2)
i(3) 48i(3)
i (Rows can be added as required) Total
[48i(1)+48i(2)+48i(3)] 48i
ii Others (more than Rs. 1 lakh) where PAN/
Aadhaar No. is not available (provide name
and complete address)
48ii
iii Others (amounts less than Rs. 1 lakh) 48iii
iv Total Bad Debt (48i + 48ii + 48iii) 48iv
49 Provision for bad and doubtful debts 49
50 Other provisions 50
51 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii
+ 31iii + 32iii + 33 to 43 + 44x + 45 + 46 + 47iii + 48iv + 49 + 50)] 51
52 Interest
i Paid outside India, or paid in India to a non
resident other than a company or to a foreign
company
i
ii To others ii
iii Total (i+ii) 52iii
53 Depreciation and amortization 53
54 Net profit before taxes (51 – 52iii – 53) 54
PROVISIONS PROVISION FOR TAX AND
APPROPRIATIONS
55 Provision for current tax 55
56 Provision for Deferred Tax 56
57 Profit after tax (54–- 55–- 56) 57
58 Balance brought forward from previous year 58
59 Amount available for appropriation (57 + 58) 59
60 Transferred to reserves and surplus 60
61 Balance carried to balance sheet in proprietor’s account (59 – 60) 61
PRESUMPTIVE INCOME CASES
62 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD
(Only for Resident Partnership Firm other than LLP)
SR.NO. Name of Business Business code Description
(i) Gross Turnover or Gross Receipts (iA + iB + iC) (62i limited to Rs.2 Crores,
however if [62iB+62iC] is less than or equal to 5% of 62i then the limit under
62i is extended to Rs.3 Crores.)
62i
A Through a/c payee cheque or a/c payee bank draft or
bank electronic clearing system or other 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 44AD (iiA + iiB) 62ii
A 6% of 62iA, or the amount claimed to have been
earned, whichever is higher
iiA
B 8% of (62iB + 62iC), 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
63 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER
SECTION 44ADA (Only for Resident Partnership Firm other than LLP)
SR.NO. Name of Business/ Profession Business code Description
(i) Gross Receipts (63i limited to Rs.50 Lakh, however if [63iB+63iC] is less than
or equal to 5% of 63i then limit under 63i is extended to Rs.75 Lakh)
63i
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 63i, or the amount claimed
to have been earned, whichever is higher)
63ii
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
64 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
SR.NO. Name of Business Business code Description
+----------------+----------------+----------------+----------------+------------------------------------------------+
| Registration | Whether | Tonnage | Number of | Presumptive income |
| No. of goods | owned/leased/ | capacity of | months for | u/s 44AE for the goods |
| carriage | hired | goods | which goods | carriage |
| | | carriage (in | carriage was | (Computed @ Rs.1000 |
| | | MT) | owned/ | per ton per month in |
| | | | leased/ hired | case tonnage exceeds |
| | | | by assessee | 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) | | | | |
+----------------+----------------+----------------+----------------+------------------------------------------------+
Total
Add row options as necessary
(ii) Total presumptive income from goods carriage u/s 44AE [total of column (5)
of table 64(i)]
64(ii)
(iii) Less: Salary/Remuneration to Partners of the firm 64(iii)
(iv) Total Presumptive Income u/s 44AE (ii-iii) 64(iv)
NOTE—If the profits are lower than prescribed under S.44AE or the number of goods carriage owned at any time
during the year exceeds 10, it is mandatory to maintain books of account and have a tax audit under 44AB.
NO ACCOUNT CASE
65 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 or other prescribed
electronic modes received before specified date
a1
2 Any other mode a2
b Gross profit ib
c Expenses ic
d Net profit 65i
(ii) For assessee carrying on Profession
a Gross receipts (a1 + a2) iia
1 a1 a1
2 a2 a2
b Gross profit iib
c Expenses iic
d Net profit 65ii
(iii) Total profit (65i + 65ii) 65iii
66 i Turnover from speculative activity 66i
ii Gross Profit 66ii
iii Expenditure, if any 66iii
iv Net income from speculative activity (66ii–- 66iii) 66iv
67 In case of Non-Resident, if the total income comprises of profits and gains from business
referred to in sections 44B, 44BB, 44BBA, 44BBC or 44BBD furnish the following
information
i Gross receipts / Turnover 67i
ii Net profit 67ii
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 condition specified in relevant clauses A Premium paid for insurance against risk of
damage or destruction of stocks or store
[36(1)(i)]
6a
B Premium paid for insurance on the health of
employees [36(1)(ib)] 6b
C Any sum paid to an employee as bonus or
commission for services rendered, where such
sum was otherwise payable to him as profits or
dividend [36(1)(ii)]
6c
D Any amount of interest paid in respect of
borrowed capital [36(1)(iii)] 6d
E Amount of discount on a zero-coupon bond
[36(1)(iiia)] 6e
F Amount of contributions to a recognised
provident fund [36(1)(iv)] 6f
G Amount of contributions to an approved
superannuation fund [36(1)(iv)] 6g
H Amount of contribution to a pension scheme
referred to in section 80CCD [36(1)(iva)] 6h
I Amount of contributions to an approved
gratuity fund [36(1)(v)] 6i
J Amount of contributions to any other fund 6j
K Any sum received from employees as
contribution to any provident fund or
superannuation fund or any fund set up under
ESI Act or any other fund for the welfare of
employees to the extent not credited to the
employees account on or before the due date
[36(1)(va)]
6k
L Amount of bad and doubtful debts [36(1)(vii)] 6l
M Provision for bad and doubtful debts
[36(1)(viia)] 6m
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 Expenditure for purchase of sugarcane in excess
of the government approved price [36(1)(xvii)] 6r
S Any other disallowance 6s
T Total amount disallowable under section 36 (total of 6a to 6s) 6t
U Total number of employees employed by the company (mandatory in case
company has recognized Provident Fund)
i deployed in India i
ii deployed outside India ii
iii Total iii
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 A. Amounts debited to the profit and loss account, to the extent disallowable
under section 40
a Amount disallowable under section 40 (a)(i),
on account of non-compliance with the
provisions of Chapter XVII-B
Aa
b Amount disallowable under section 40(a)(ia)
on account of non-compliance with the
provisions of Chapter XVII-B
Ab
c Amount disallowable under section 40 (a)(ib), on
account of non-compliance with the provisions of
Chapter VIII of the Finance Act, 2016
Ac
d Amount disallowable under section 40(a)(iii)
on account of non-compliance with the
provisions of Chapter XVII-B
Ad
e Amount of tax or rate levied or assessed on the
basis of profits [40(a)(ii)] Ae
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 [40(b)]
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 Marked to market loss or other expected loss
except as allowable u/s 36(1)(xviii) [40A(13)] 9e
F Any other disallowance 9f
G Total amount disallowable under section 40A 9g
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
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 (27 of 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 (27 of 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 & Services Tax (SGST) 12e
F Integrated Goods & Services Tax (IGST) 12f
G Union Territory Goods & Services 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 or
33AC
13
14 Any amount of profit chargeable to tax under section 41 14
15 Amount of income or expenditure of prior period credited or debited to the
profit and loss account (net)
15
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
[If yes , please fill schedule TPSA]
18
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 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)
Assessee’s percentage of share in the property %
Name of other Co-owner(s) PAN/Aadhaar No. of Co-owner
(s)
Percentage Share in Property (%)
I
II
[Tick the applicable
option]
Let out
Deemed let out
Name(s) of
Tenant(s) (if
let out)
PAN/Aadhaar No. of Tenant(s)
(Please see note)
PAN/TAN/ Aadhaar No. of Tenant(s) (if
TDS credit is claimed)
I
II
A Gross rent received or receivable or lettable value
(higher of the two, if let out for whole of the year; lower of the two if let out for
part of the year)
1a
B The amount of rent which cannot be
realized 1b
C Tax paid to local authorities 1c
D Total (1b + 1c) 1d
E Annual value (1a – 1d) 1e
F Annual value of the property owned (own percentage share x 1e) 1f
G 30% of 1f 1g
H Interest payable on borrowed capital
(Details are to be filled in the drop down to
be provided in e-filing utility)
1h
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” (Ʃ 1k + 2 )
(if negative, take the figure to 2i of schedule CYLA) 3
NOTE Furnishing of PAN/Aadhaar No. of tenant is mandatory if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory if tax is deducted under section 194-I.
Schedule BP Computation of income from business or profession INCOME FROM BUSINESS OR PROFESSION
A From business or profession other than speculative business and specified business
1 Profit before tax as per profit and loss account (item 54, 62(ii), 63(ii), 64(iv),
65(iii), 66(iv) & 67(ii) of Part A-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. 66iv 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 House
property 3a
b Capital gains 3b
c Other sources 3c
ci Dividend
income 3ci
cii Other than
dividend
income
3cii
d u/s 115BBF 3d
e u/s 115BBG 3e
f u/s 115BBH
(net of Cost of
Acquisition, if
any)
3f
(Item No. A of
Schedule VDA)
4a Profit or loss included in 1, which is referred to in section
44AD/ 44ADA/ 44AE/ 44B/ 44BB/
44BBA/44BBC/44BBD/44DA/ First schedule of Income
tax Act(other than profit from life insurance business
referred to in section 115B) (Dropdown to be provided)
4a
4b Profit and gains from life insurance business referred to in
section 115B 4b
4c Profit from activities covered under rule 7, 7A, 7B(1),
7B(1A) and 8 (Dropdown to be provided) 4c
5 Income credited to Profit and Loss account (included in 1) which is exempt
a Share of income from firm(s) 5a
b Share of income from AOP/ BOI 5b
c Any other exempt income (specify
nature and amount)
i Ci
ii Cii
iii Total (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 - 4a –4b-4c–– 5d-5A) 6
7 Expenses debited to profit and loss
account considered under other heads
of income/related to income
chargeable u/s 115BBF/or u/s 115BBG
or u/s 115BBH
A House
property 7a
B Capital gains 7b
C Other
sources
7c
D u/s 115BBF 7d
E u/s 115BBG 7e
F u/s 115BBH
(other than
Cost of
Acquisition)
7f
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 + 8a+ 8b) 9
10 Adjusted profit or loss (6+9) 10
11 Depreciation and amortisation 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) (column 6 of Schedule-DEP) 12i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of
IT Rules)
12ii
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 (6t of Part A-OI) 14
15 Amounts debited to the profit and loss account, to the
extent disallowable under section 37 (7j of Part A-OI) 15
16 Amounts debited to the profit and loss account, to the
extent disallowable under section 40 (8Aj of Part A
OI)
16
17 Amounts debited to the profit and loss account, to the
extent disallowable under section 40A (9g of PartA
OI)
17
18 Any amount debited to profit and loss account of the
previous year but disallowable under section 43B (11i
of Part A-OI)
18
19 Interest disallowable under section 23 of the Micro,
Small and Medium Enterprises Development Act,
2006 (17 of Part A- OI)
19
20 Deemed income under section 41 20
21 Deemed income under section 32AC/ 32AD/ 33AB/
33ABA/35ABA/35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/
80HHD/ 80-IA
21
22 Deemed income under section 43CA 22
23 Any other item of addition under section 28 to 44DB 23
24 Any other income not included in profit and loss
account/any other expense not allowable (including
income from salary, commission, bonus and interest
from firms in which assessee 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 Part A-OI)
29
30 Any amount disallowed under section 43B in any
preceding previous year but allowable during the
previous year (10i of Part A-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 [62(ii) of schedule] 35i
ii Section 44ADA [63(ii) of schedule] 35ii
iii Section 44AE [64(iv) of schedule] 35iii
iv Section 44B 35iv
v Section 44BB 35v
via Section 44BBA 35vi
vib Section 44BBC 35vib
vic Section 44BBD 35vic
vii Section 44DA 35 vii (item 4 of Form 3CE)
viii First Schedule to the Income-tax Act,
1961 (other than
115B)
35viii
ix Total (35i to 35viii) 35 ix
36 Net profit or loss from business or profession other than speculative and specified
business
(34 + 35 ix)
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 & Rule 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
[4c-(37a+37b+37c+37d+37e)]
38
B Computation of income from speculative business
39 Net profit or loss from speculative business as per profit or loss account 39
40 Additions in accordance with section 28 to 44DB
40
41 Deductions in accordance with section 28 to 44DB 41
42 Income from speculative business (if loss, take the figure to 6xvii of schedule CFL) B42
C Computation 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 44DB 44
45 Deductions in accordance with section 28 to 44DB (other than deduction under
section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 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 7xv
ii 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
E Intra-head set off of business loss of current year
+----+----------------------------+------------------------------------------+------------------------+------------------------------------+
| Sl.| Type of Business income | Income of current year | Business loss set | Business income remaining after |
| | | (Fill this column only if figure is zero | off | set off |
| | | or positive) | | |
+====+============================+==========================================+========================+====================================+
| | | (1) | (2) | (3) = (1) – (2) |
+----+----------------------------+------------------------------------------+------------------------+------------------------------------+
| i | Loss to be set off (Fill | (A37) | | |
| | this row only if figure is | | | |
| | negative) | | | |
| ii | Income from speculative | (B42) | | |
| | business | | | |
| iii| Income from specified | (C48) | | |
| | business | | | |
| iv | Income from life | (4b) | | |
| | insurance business under | | | |
| | section 115B | | | |
| v | Total loss set off (ii + | | | |
| | iii+iv ) | | | |
| v | Loss remaining after set | | | |
| | off (i – v) | | | |
+----+----------------------------+------------------------------------------+------------------------+------------------------------------+
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 in 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 Income-tax
Act, 1961 (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 in 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 Income-tax
Act, 1961 (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)
e Total depreciation on plant and machinery (1a + 1b + 1c +1d) 1d
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
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)
e Total (1a +1b + 1c + 1d) 1d
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 | Amount, if any, debited to | Amount of deduction | Amount of deduction in excess of the |
| | referred to in section | profit and loss account | allowable | amount debited to profit and loss |
| | (1) | (2) | (3) | 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.
Sched
ule CG
Capital Gains
CAPITAL GAINS
A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
Short-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property)(in case of co-ownership,
enter your share of capital gain)
Date of purchase/
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 Reduction as per clause (iii) of section 48 of the Act, read with Rule 8AB bi
ii Cost of acquisition without indexation bii
iii Cost of Improvement without indexation biii
iv Expenditure wholly and exclusively in connection with transfer biv
v Total (bi + bii + biii+biv) bv
c Balance (aiii – bv) 1c
d Deduction under section 54G/54GA (Specify details in item D below) 1d
e Short-term Capital Gains on Immovable property (1c – 1d) A1e
f In case of transfer of immovable property, please furnish the following details (see note)
+------+------------------+-----------------------+-------------------+-----------------------------------+------------+-------+
| S. No.| Name of | PAN/Aadhaar No. of | Percentage share | Address of | Pin code | State |
| | buyer(s) | buyer(s) | Amount | property, Country | | |
| | | | | code, ZIP code | | |
+======+==================+=======================+===================+===================================+============+=======+
| | | | | | | |
+------+------------------+-----------------------+-------------------+-----------------------------------+------------+-------+
NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is
quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
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) 2aiii
b Net worth of the under taking 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)(b)(ii) proviso (for FII) (where A4 is not applicable)
a Full value of consideration 3a
B Deductions under section 48
i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of
the Rules bi
ii Cost of acquisition without indexation bii
iii Cost of Improvement without indexation biii
iv Expenditure wholly and exclusively in connection with transfer biv
v Total (i + ii + iii+iv) bv
C Balance (3a – bv) 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
aii
iii Total (ic + ii) aiii
B Deductions under section 48
i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of
the Rules bi
ii Cost of acquisition without indexation bii
iii Cost of improvement without indexation biii
iv Expenditure wholly and exclusively in connection with transfer biv
v Total (i + ii + iii+iv ) bv
C Balance (5aiii – bv) 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 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 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of
the Rules Bi
ii Cost of acquisition without indexation bii
iii Cost of Improvement without indexation biii
iv Expenditure wholly and exclusively in connection with transfer biv
v Total (i + ii + iii+iv) bv
c Balance (6aiii – bv) 6c
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 Reduction as per clause (iii) of section 48 of the Act, read with
rule 8AB of the Rules bi
ii Cost of acquisition without indexation bii
iia Cost of improvement without indexation biia
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi+bii+biia+biii) biv
C Balance (aiii – biv) 1c
D Deduction under section 54D/54EC/54G/54GA (Specify details in item D
below) 1d
E Long-term Capital Gains on Immovable property (1c – 1d) B1e
F In case of transfer of immovable property, please furnish the following details (see note)
+------+------------------+-----------------------+-------------------+-----------------------------------+------------+-------+
| S.No.| Name of | PAN/Aadhaar No. of | Percentage share | Amount | Pin code | State |
| | buyer(s) | buyer(s) | | Address of property, Country | | |
| | | | | code, ZIP code | | |
+======+==================+=======================+===================+===================================+============+=======+
| | | | | | | |
+------+------------------+-----------------------+-------------------+-----------------------------------+------------+-------+
NOTE► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is
quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
G Total Long-term Capital Gains on Immovable property (ƩB1e) B1g
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) 2aiii
b Net worth of the under taking or division(6(e) of Form 3CEA) 2b
c Balance (2aiii – 2b) 2c
d Deduction u/s 54EC 2d
e Long term capital gains from slump sale (2c-2d) B2e
3 From sale of listed securities (other than a unit) or zero coupon bonds as per section 112(1)
a Full value of consideration 3a
b Deductions under section 48
i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of
the Rules bi
ii Cost of acquisition without indexation bii
iii Cost of improvement without indexation biii
iv Expenditure wholly and exclusively in connection with transfer biv
v Total (bi + bii +biii+biv) bv
c Long Term Capital Gains on assets at B3 (a – bv) B3c
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
Long-term Capital Gains on sale of capital assets at B4(Column 14 of schedule 112A) B4
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)
LTCG computed without indexation benefit on unlisted shares or listed debentures B5
6 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c ), (ii) units referred in sec.
115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec.115AD
a i In case securities sold include shares of a company other than quoted shares, enter the following
details
A Full value of consideration received/receivable in respect of 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 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the
Rules Bi
ii Cost of acquisition without indexation Bii
iii Cost of improvement without indexation Biii
iv Expenditure wholly and exclusively in connection with transfer Biiv
v Total (bi + bii +biii+biv) Bv
c Long-term Capital Gains on assets at B6 above in case of NON-RESIDENT (aiii
bv) B6c
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
Long-term Capital Gains on sale of capital assets at B7 (Column 14 of 115AD(1)(b)(iii)
proviso)
B7
8 From sale of assets where B1 to B7 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 Total (ic + ii) aiii
b Deductions under section 48
i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of
the Rules
bi
ii Cost of acquisition without indexation bii
iii Cost of improvement without indexation biii
iv Expenditure wholly and exclusively in connection with transfer biv
v Total (bi + bii +biii+biv) bv
c Balance (aiii – bv) c
d Deduction under section 54D//54G/54GA (Specify details in item D below) d
e Long-term Capital Gains on assets at B8 above (8c- 8d) B8e
9 Amount deemed to be long-term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the
previous year shown below was deposited in the Capital Gains Accounts Scheme
within due date for that year?
Yes No Not applicable. If yes, then provide the details below
+------+----------------+--------------------------+---------------------+-------------------------+--------------------------------+
| S.no | Previous | Section under which | New asset | Amount not used | Amount utilized |
| | year in | deduction claimed in | acquired/constructed| for new asset or | out of Capital |
| | which asset | | | remained unutilized | Gains account |
| | transferred | | | in Capital gains | |
| | | | | account (X) | |
+======+================+==========================+=====================+=========================+================================+
| i | 2022-23 | 54D/54G/54GA | | | |
| ii | 2023-24 | 54D/54G/54GA | | | |
| iii | 2024-25 | 54D/54G/54GA | | | |
+------+----------------+--------------------------+---------------------+-------------------------+--------------------------------+
b Amount deemed to be long-term capital gains, other than at ‘a’ b
c Amount deemed to be long term capital gains as per Section 45(4) read with
Section 9B of the Act (Sl. No. 4b of Form 5c)
9c
Total Amount deemed to be long-term capital gains (aXi + aXii + aXiii + b+c) B9
10 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule
PTI) (B10a1+B10a2) B10
a1 Pass Through Income/ Loss in the nature of Long-Term
Capital Gain, chargeable @ 12.5% u/s 112A B10a1
a2 Pass Through Income/ Loss in the nature of Long-Term
Capital Gain, chargeable @ 12.5% under sections other
than u/s 112A
B10a2
11 Amount of LTCG included in items B1 to B10 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 | Item No. B1 to B11 | Country name & | Article of | Rate as per Treaty | Whether TRC | Section of | Rate as per |
| | of income | above in which | Code | DTAA | (enter NIL, if not chargeable) | obtained (Y/N) | Income tax Act, | Income tax Act, 1961 |
| | | included | | | | | 1961 | (Applicable rate [lower of (6) |
| | | | | | | | | or (9)]) |
+=======+=============+=====================+==========================+=======================+=================================+=====================+==================+==============================+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
+-------+-------------+---------------------+--------------------------+-----------------------+---------------------------------+---------------------+------------------+------------------------------+
| I | | | | | | | | |
| II | | | | | | | | |
+-------+-------------+---------------------+--------------------------+-----------------------+---------------------------------+---------------------+------------------+------------------------------+
a Total amount of LTCG claimed as not chargeable to tax in India as per
DTAA B11a
b Total amount of LTCG claimed as chargeable to tax at special rates in India
as per DTAA B11b
B(A) Capital Loss on buy back of shares [Long Term @12.5%] (can be claimed
only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or 2c/2d of
Schedule OS)
B(A)
12 Total long term capital gain [B1g + B2e + B3c + B4 + B5 + B6c + B7+ B8e+
B9+B10-B11a+B(A)] B12
C1 Sum of Capital Gain Incomes (8ii + 8iii + 8iv + 8v + 8vi + 8vii of table E below) C1
C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C2
C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3
D Information about deduction claimed against Capital Gains
1 In case of deduction u/s 54D/54EC /54G/54GA give following details
a Deduction claimed u/s 54D
i Date of acquisition of original asset Ai dd/mm/yyyy
ii Cost of purchase/ construction of new land or building for
industrial undertaking aii
iii Date of purchase of new land or building 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 54EC
i Date of transfer of original asset bi dd/mm/yyyy
ii Amount invested in specified/notified bonds
(not exceeding fifty lakh rupees) bii
iii Date of investment biii dd/mm/yyyy
iv Amount of deduction claimed biv
c Deduction claimed u/s 54G
i Date of transfer of original asset ci dd/mm/yyyy
ii Cost and expenses incurred for purchase or construction
of new asset cii
iii Date of purchase/construction of new asset in an area other
than urban area 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 54GA
i Date of transfer of original asset from urban area di dd/mm/yyyy
ii Cost and expenses incurred for purchase or construction
of new asset dii
iii Date of purchase/construction of new asset in SEZ diii dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme
before due date div
(iva) Date of Deposit (ivb) Account Number (ivc) IFS Code
dd/mm/yyyy
v Amount of deduction claimed dv
e Total deduction claimed (1a + 1b + 1c + 1d) e
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B11a which is NOT
chargeable under DTAA)
+----+----------------------------+------------------------------------------+-----------------------+-----------------------+-----------------------+-----------------------+------------------------------------+
| Sl.| Type of Capital | Gain of current year | Short term capital | Long term capital | Current year’s | | |
| | Gain | (Fill this column only if computed | loss set off | loss set off | capital gains | | |
| | | figure is positive) | | | remaining after | | |
| | | | | | set off | | |
+====+============================+==========================================+=======================+=======================+=======================+=======================+====================================+
| | | (1) | 20% | 30% | applicable rate | DTAA rates | 12.5% | DTAA rates | (8=1-2-3-4-5-6-7) |
+----+----------------------------+------------------------------------------+-----------------------+-----------------------+-----------------------+-----------------------+------------------------------------+
| i | Loss to be set off | (A3e*+ A4a*+ A8a*+A(A)) | (A5e*+ A8b*+A(A)) | (A1e*+ A2c*+A4b*+A6g* | B9b | (B1g*+ B2e*+B3c*+B4*+ | B11b | |
| | (Fill this row if | | | +A7*+A8c*+A(A) ) | | B5*+B6c*+ B7*+ B8e*+ | | |
| | figure computed | | | | | B9* B10a1*+B10a2*+ | | |
| | is negative) | | | | | B(A)) | | |
| ii | Short term capital | 20% (A3e*+ A4a*+ A8a*+A(A)) | | | | | | |
| | gain | | | | | | | |
| iii| 30% (A5e*+ A8b*+A(A)) | | | | | | | |
| iv | applicable rate | (A1e*+ A2c*+A4b*+A6g* | | | | | | |
| | | +A7*+A8c* +A(A)) | | | | | | |
| v | DTAA rates | A9b | | | | | | |
| vi | Long tern capital | (B1g*+ B2e*+B3c*+B4*+ | | | | | | |
| | gain | B5*+B6c*+ B7*+ B8e*+B9* | | | | | | |
| | | B10a1*+B10a2*+B(A) | | | | | | |
| vii| DTAA rates | B11b | | | | | | |
| 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-B10) 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 | 16/6 to | 16/9 to | 16/12 to | 16/3 to |
| | 15/6 | 15/9 | 15/12 | 15/3 | 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 19B of schedule SI, if any | | | | | |
+-------------------------------------------------+-------------+---------------------+---------------------+---------------------+---------------------+
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
+-----+------------+-----------+--------------+-----------+--------------+------------+------------+---------------------+---------------------+---------------------+-----------+---------------------+
| Sl. | Share/ | ISIN | Name of | No. of | Sale price | Full Value | Cost of | Higher | Cost of | Fair Market Value | Total Fair | Expenditure | Total | Balance |
| No. | Unit | Code | the Share/ | Shares/ | per | of | acquisition| of 8 | acquisition | per share/unit as | Market Value | wholly and | deductions| (6-13) |
| | acquired | | Unit | Units | Share/ | Consideration| without | and 9 | If the long | on 31st January, | of capital | exclusively in | | Item 5 of |
| | (On or | | | | Unit | if shares | indexation | | term capital | 2018 | asset as per | connection | | LTCG |
| | before/ | | | | | are acquired | | | asset was acquired | | section 55(2)(ac)- | with transfer | | Schedule |
| | after | | | | | on or before | | | before 01.02.2018, | | (4*10) | | | |
| | 31st Jan | | | | | 31.01.2018 | | | Lower of 6 and 11 | | | | | |
| | 2018) | | | | | | | | | | | | | |
+=====+============+===========+==============+==============+============+==============+============+============+=====================+=====================+=====================+=====================+===========+=====================+
| (Col| (Col 1a) | (Col 2) | (Col 3) | (Col 4) | (Col 5) | (Col 6) | (Col 7) | (Col 8) | (Col 9) | (Col 10) | (Col 11) | (Col 12) | (Col 13) | (Col 14) |
| 1) | | | | | | | | | | | | | | |
+-----+------------+-----------+--------------+--------------+------------+--------------+------------+------------+---------------------+---------------------+---------------------+---------------------+-----------+---------------------+
| 1 | | | | | | | | | | | | | | |
| 2 | | | | | | | | | | | | | | |
| 3 | | | | | | | | | | | | | | |
| 4 | | | | | | | | | | | | | | |
+-----+------------+-----------+--------------+--------------+------------+--------------+------------+------------+---------------------+---------------------+---------------------+---------------------+-----------+---------------------+
Add Rows
Total
115AD(1)(b)(iii)
proviso
For 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 rws 115AD(1)(b)(iii) proviso
+-----+------------+-----------+--------------+--------------+------------+--------------+------------+------------+---------------------+---------------------+---------------------+---------------------+-----------+---------------------+
| Sl. | Share/ | ISIN | Name of | No. of | Sale price | Full Value | Cost of | Higher | Cost of | Fair Market Value | Total Fair | Expenditure | Total | Balance |
| No. | unit | Code | the Share/ | Shares/ | per | of | acquisition| of 8 | acquisition | per share/unit as | Market Value | wholly and | deductions| (6-13) |
| | acquired | | Unit | Units | Share/ | Consideration| without | and 9 | If the long | on 31st January, | of capital | exclusively in | | Item 8 of |
| | (On or | | | | Unit | -if shares | indexation | | term capital | 2018 | asset as per | connection | | LTCG |
| | before/ | | | | | are acquired | | | asset was acquired | | section 55(2)(ac)- | with transfer | | Schedule |
| | after | | | | | on or before | | | before 01.02.2018, | | (4*10) | | | |
| | 31st Jan | | | | | 31.01.2018 | | | Lower of 6 and 11 | | | | | |
| | 2018) | | | | | (Total Sale | | | | | | | | |
| | | | | | | Value) (4*5) | | | | | | | | |
| | | | | | | -If shares | | | | | | | | |
| | | | | | | are acquired | | | | | | | | |
| | | | | | | after | | | | | | | | |
| | | | | | | 31.01.2018- | | | | | | | | |
| | | | | | | Please enter | | | | | | | | |
| | | | | | | full of | | | | | | | | |
| | | | | | | consideration| | | | | | | | |
+=====+============+===========+==============+==============+============+==============+============+============+=====================+=====================+=====================+=====================+===========+=====================+
| (Col| (Col 1a) | (Col 2) | (Col 3) | (Col 4) | (Col 5) | (Col 6) | (Col 7) | (Col 8) | (Col 9) | (Col 10) | (Col 11) | (Col 12) | (Col 13) | (Col 14) |
| 1) | | | | | | | | | | | | | | |
+-----+------------+-----------+--------------+--------------+------------+--------------+------------+------------+---------------------+---------------------+---------------------+---------------------+-----------+---------------------+
| 1 | | | | | | | | | | | | | | |
| 2 | | | | | | | | | | | | | | |
| 3 | | | | | | | | | | | | | | |
| 4 | | | | | | | | | | | | | | |
+-----+------------+-----------+--------------+--------------+------------+--------------+------------+------------+---------------------+---------------------+---------------------+---------------------+-----------+---------------------+
Add Rows
Total
Schedule
VDA
Income from transfer of Virtual Digital Assets
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
+--------+--------------------+----------------+------------------------+-------------------------------------------------------------------------------------------------------+---------------------+------------------------------------------------------------------------------------------------+
| Sl. No.| Date of Acquisition| Date of | Head under | Cost of Acquisition | Consideration | Income from transfer of |
| | | Transfer | which income to | (In case of gift; | Received | Virtual Digital Assets |
| | | | be taxed | a. Enter the amount on which tax is paid u/s 56(2)(x) if any | | (enter nil in case of |
| | | | (Business/Capital | b. In any other case cost to previous owner) | | loss) (Col. 6 – Col. 5) |
| | | | Gain) | | | |
+========+====================+================+========================+=======================================================================================================+=====================+================================================================================================+
| (Col. 1)| (Col. 2) | (Col. 3) | (Col. 4) | (Col. 5) | (Col. 6) | (Col. 7) |
+--------+--------------------+----------------+------------------------+-------------------------------------------------------------------------------------------------------+---------------------+------------------------------------------------------------------------------------------------+
Add Rows
A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. 3f of
Schedule BP)
B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of
Schedule CG)
Schedule
OS Income from other sources OTHER SOURCES
1 Gross Income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1
a Dividends, Gross (ai + aii + aiii) 1a
i Dividend income other than (ii) and
(iii) ai
ii Dividend income u/s 2(22)(e) aii
iii Dividend income u/s 2(22)(f) aiii
b Interest, Gross (bi + bii + biii + biv+bv) 1b
i From Savings Bank bi
ii From Deposits (Bank/ Post Office/ Co-operative)
Society/) bii
iii From Income-tax Refund biii
iv In the nature of Pass through income/ loss biv
v Others including interest from Companies, NBFCs &
HFCs bv
c Rental income from machinery, plants, buildings, etc.,
Gross -
d Income of the nature referred to in section 56(2)(x) which is
chargeable to tax
(di + dii + diii + div + dv)
1d
i Aggregate value of sum of money received without
consideration di
ii In case immovable property is received without
consideration, stamp duty value of property dii
iii In case immovable property is received for
inadequate consideration, stamp duty value of
property in excess of such consideration
diii
iv In case any other property is received without
consideration, fair market value of property div
v In case any other property is received for inadequate
consideration, fair market value of property in
excess of such consideration
dv
e Any other income (please specify nature) 1e
+-----+--------------------------------------------------------------------------------+--------+
| Sl. | Nature | Amount |
| No. | | |
+=====+================================================================================+========+
| 1 | Any specified sum received by a unit holder from a | |
| | business trust during the previous year as referred to in | |
| | section 56(2)(xii) | |
+-----+--------------------------------------------------------------------------------+--------+
Rows can be added as required
2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl. no. 1) 2
ai Winnings from lotteries, crossword puzzles, races, card
games etc. chargeable u/s 115BB 2ai
aii Income by way of winnings from online games chargeable
u/s 115BBJ 2aii
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv +
bvi) 2b
i Cash credits u/s 68 bi
ii Unexplained investments u/s 69 bii
iii Unexplained money etc. u/s 69A biii
iv Undisclosed investments etc. u/s 69B biv
v Unexplained expenditure etc. u/s 69C bv
vi Amount borrowed or repaid on hundi u/s 69D bvi
c Any other income chargeable at special rate (total of ci to
cxxii) 2c
i Dividends received by non-resident (not
being company) or foreign company
chargeable u/s 115A(1)(a)(i) other than
proviso to section115A(1)(a)(A)
ci
ia Dividend received by non-resident (not being
company) or foreign company from a unit in
an International Financial Services Centre, as
referred to in sub-section (1A) of section
80LA chargeable under proviso to section
115A(1)(a)(A)
cia
ii Interest received from Government or Indian
concern on foreign currency debts chargeable
u/s 115A(1)(a)(ii)
cii
iii Interest received from Infrastructure Debt
Fund chargeable u/s 115A(1)(a)(iia)
ciii
iv Interest referred to in section 194LC(1) -
chargeable u/s 115A(1)(a)(iiaa) @ 5%
civ
v Interest referred to in Proviso to section
194LC(1)- chargeable u/s
115A(1)(a)(iiaa)@4%
cv
vi Interest referred to in section 194LD -
chargeable u/s 115A(1)(a)(iiab)
cvi
vii Distributed income being interest referred to
in section 194LBA - chargeable u/s
115A(1)(a)(iiac)
cvii
viii Income from units of UTI or other Mutual
Funds specified in section 10(23D), purchased
in Foreign Currency - chargeable u/s
115A(1)(a)(iii)
cviii
ix Income from royalty or fees for technical
services received from Government or Indian
concern - chargeable u/s 115A(1)(b) (A) &
115A(1)(b)(B)
cix
x Income by way of interest from bonds
purchased in foreign currency by non
residents - chargeable u/s 115AC
cx
xi Income by way of dividend from GDRs
purchased in foreign currency by non
residents - chargeable u/s 115AC
cxi
xii Income (other than dividend)received by an
FII in respect of securities (other than units
referred to in section 115AB) - chargeable u/s
115AD(1)(i)
cxii
xiii Income by way of interest received by an FII
on bonds or Government securities referred
to in section 194LD – chargeable as per
proviso to section 115AD(1)(i)
cxiii
xiv Income received by non-residents sportsmen
or sports associations chargeable u/s 115BBA
cxiv
xv Anonymous Donations in certain cases
chargeable u/s 115BBC
cxv
xvi Income by way of royalty from patent
developed and registered in India -
chargeable u/s 115BBF
cxvi
xvii Income by way of transfer of carbon credits -
chargeable u/s 115BBG
cxvii
xviii Investment Income of a Non-Resident Indian
- chargeable u/s 115E
cxviii
xix 115AB(1)(a) - Income in respect of units - off
-shore fund
cxix
xx Income being dividend received by an FII in
respect of securities (other than units referred
to in section 115AB) - chargeable u/s
115AD(1)(i)
cxx
xxi Income being dividend received by a specified
fund in respect of securities (other than units
referred to in section 115AB) - chargeable u/s
115AD(1)(i)
cxxi
xxii Income (other than dividend) received by a
specified fund in respect of securities (other
than units referred to in section 115AB) -
chargeable u/s 115AD(1)(i)
cxxii
xxiii Income received by non-resident as referred in
second proviso to section 194LC(1) - chargeable u/s
115A(1)(a)(iiaa) @ 9%
cxxiii
d Pass through income in the nature of income from other sources claimed as chargeable at
special rates (drop down to be provided) 2d
e Amount included in 1 and 2 above, which is claimed as chargeable at special rates in
India as per DTAA (total of column (2) of table below) (Applicable for non-residents only) 2e
+-----+------------+---------------------------+--------------+------------------------------------+---------------------+------------------+------------------+------------------------------+
| Sl. | Amount | Item No.1ai, 1aiii, | Country | Article of | Rate as per Treaty | Whether TRC | Section of | Rate as per |
| No.| of income | 1b to 1d to No.2a | name & | DTAA | (enter NIL, if not | obtained (Y/N) | I.T. Act | I.T. Act |
| | | to 2d in which | code | | chargeable) | | | (Applicable rate [lower of (6) |
| | | included | | | | | | or (9)]) |
+=====+============+============================+==============+====================================+=====================+=================+==================+==============================+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) |
+-----+------------+----------------------------+--------------+------------------------------------+---------------------+-----------------+------------------+------------------------------+
| I | | | | | | | | |
| II | | | | | | | | |
+-----+------------+----------------------------+--------------+------------------------------------+---------------------+-----------------+------------------+------------------------------+
3 Deductions under section 57 (other than those relating to income chargeable at special rates
under 2a, 2b, 2c, 2d & 2e)
A Expenses / Deductions other than “C” 3a
B Depreciation (available only if income offered in 1c ) 3b
C Interest expenditure on dividend u/s 57(i) (available only if income
offered in 1a(i) and/or 1a(ii)) 3c
Ci Eligible Interest expenditure u/s 57(i) – computed value 3ci
D Total 3d
4 Amounts not deductible u/s 58 4
5 Profits chargeable to tax u/s 59 5
6 Net Income from other sources 1(after reducing income related to DTAA portion)-3+4+5 (If
negative take the figure to 4i of schedule CYLA) 6
7 Income from other sources (other than from owning and maintaining race horses) (2 + 6)
(enter 6 as nil, if negative) 7
8 Income from the activity of owning race horses
a Receipts 8a
b Deductions under section 57 in relation to receipts at 8a only 8b
c Amounts not deductible u/s 58 8c
d Profits chargeable to tax u/s 59 8d
e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10 xvii of Schedule CFL) 8e
9 Income under the head “Income from other sources” (7+ 8e) (take 8e as nil if negative) 9
10 Information about accrual/receipt of income from Other Sources
+------+--------------------------------------------------------------------------------+-------------+---------------------+---------------------+---------------------+---------------------+
| S.No.| Other Source Income | Upto | From | From | From | From |
| | | 15/6 | 16/6 to | 16/9 to | 16/12 to | 16/3 to |
| | | | 15/9 | 15/12 | 15/3 | 31/3 |
+======+================================================================================+=============+=====================+=====================+=====================+=====================+
| | | (i) | (ii) | (iii) | (iv) | (v) |
+------+--------------------------------------------------------------------------------+-------------+---------------------+---------------------+---------------------+---------------------+
| 1 | Income by way of winnings from lotteries, crossword | | | | | |
| | puzzles, races, games, gambling, betting etc. referred to in | | | | | |
| | section 2(24)(ix) | | | | | |
| 2 | Income by way of winnings from online games u/s 115BBJ | | | | | |
| 3a | Dividend Income referred in Sl. No 1a(i) | | | | | |
| 3b | Dividend Income referred in Sl. No. 1a(iii) | | | | | |
| 4 | Dividend Income u/s 115A(1)(a)(i) other than proviso to | | | | | |
| | section 115A(1)(a)(A) @ 20% (Including PTI Income) | | | | | |
| 5 | Dividend income under proviso to sec 115A(1)(a)(A) @10% | | | | | |
| | (Including PTI Income) | | | | | |
| 6 | Dividend Income u/s 115AC @ 10% (Including PTI | | | | | |
| | Income) | | | | | |
| 7 | Dividend Income (other than units referred to in section | | | | | |
| | 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including | | | | | |
| | PTI Income) | | | | | |
| 8 | Dividend Income (other than units referred to in section | | | | | |
| | 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% | | | | | |
| | (Including PTI Income | | | | | |
| 9 | Dividend income chargeable at DTAA Rates | | | | | |
+------+--------------------------------------------------------------------------------+-------------+---------------------+---------------------+---------------------+---------------------+
Schedule CYLA Details of Income after Set off of current year losses CURRENT YEAR LOSS ADJUSTMENT
+------+--------------------------------------------------------------------------------+------------------------------------------+-------------------------------------------------------------+------------------------------------------------------------------------------------------------+------------------------------------+
| Sl.No| Head/ Source of Income | Income of current year | House property loss | Business Loss (other | Other sources loss (other | Current year’s |
| | | (Fill this column only if income is zero | of the current year | than speculation or | than loss from race horses | Income |
| | | or positive) | set off | specified business loss) | and amount chargeable to | remaining after |
| | | | | of the current year set | special rate of tax) of the | set off |
| | | | | off | current year set off | |
+======+================================================================================+==========================================+=============================================================+=============================================================+================================================================================================+====================================+
| | | (1) | (2) | (3) | (4) | 5=1-2-3-4 |
+------+--------------------------------------------------------------------------------+------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+------------------------------------------------------------------------------------------------+------------------------------------+
| i | Loss to be set off | (3 of Schedule | (2v of item E of Schedule BP) | (6 of Schedule-OS) | | |
| | (Fill this row only, | –HP) | | | | |
| | if computed figure | | | | | |
| | is negative) | | | | | |
| ii | House property (3 of Schedule HP) | | | | | |
| iii | Business (excluding | (A37 of Schedule BP) | | | | |
| | Income from life | | | | | |
| | insurance business | | | | | |
| | u/s 115B, | | | | | |
| | speculation income | | | | | |
| | and income from | | | | | |
| | specified business) | | | | | |
| iv | Income from life | (3iv of item E of Sch. BP) | | | | |
| | insurance business | | | | | |
| | u/s 115B | | | | | |
| v | Speculation income (3ii of item E of Sch. BP) | | | | | |
| vi | Specified business income u/s 35AD | (3iii of item E of Sch. BP) | | | | |
| vii | Short-term capital | (8ii of item E of Schedule CG) | | | | |
| | gain taxable @ | | | | | |
| | 20% | | | | | |
| viii | Short-term capital | (8iii of item E of Schedule CG) | | | | |
| | gain taxable @ | | | | | |
| | 30% | | | | | |
| ix | Short-term capital | (8iv of item E of Schedule CG) | | | | |
| | gain taxable at | | | | | |
| | applicable rates | | | | | |
| x | Short-term capital | (8v of item E of Schedule CG) | | | | |
| | gain taxable at | | | | | |
| | special rates in | | | | | |
| | India as per DTAA | | | | | |
| xi | Long term capital | (8vi of item E of Schedule CG) | | | | |
| | gain taxable @ | | | | | |
| | 12.5% | | | | | |
+------+--------------------------------------------------------------------------------+------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+------------------------------------------------------------------------------------------------+------------------------------------+
xii Long term capital
gains taxable at
special rates in
India as per DTAA (5xii of Schedule
CYLA)
(B/f short-term or
long-term capital
loss)
xiii Net income from other sources
chargeable at normal applicable
rates
(5xiii of Schedule
CYLA)
xiv Profit from owning and
maintaining race horses
(5xiv of Schedule
CYLA)
(B/f loss from horse
races)
xv Income from other sources
income taxable at special rates in
India as per DTAA
(5xv of Schedule
CYLA)
xvi Total loss set off
(2i+2ii+2iii+2iv+2v+2vi+2vii+2viii+2ix+2x+2xi+2xiii)
xvii Loss remaining after set-off (i – xvi)
Schedule
BFLA Details of Income after Set off of Brought Forward Losses of earlier years BROUGHT FORWARD LOSS ADJUSTMENT
+----+--------------------------------------------------------------------------------+------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+------------------------------------+
| Sl.| Head/ Source of Income | Income after set | Brought forward | Brought forward | Brought forward | Current year’s |
| No.| | off, if any, of | loss set off | depreciation set off | allowance under | income |
| | | current year’s | | | section 35(4) set | remaining after |
| | | losses as per 5 of | | | off | set off |
| | | Schedule CYLA) | | | | |
+====+================================================================================+==========================================+=============================================================+=============================================================+=============================================================+====================================+
| | | (1) | (2) | (3) | (4) | 5 |
+----+--------------------------------------------------------------------------------+------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+------------------------------------+
| i | House property | (5ii of Schedule CYLA) | (B/f house property loss) | | | |
| ii | Business (excluding Income from | (5iii of Schedule CYLA) | (B/f business loss, other | (Note: B/F depreciation set off | | |
| | life insurance business u/s 115B, | | than speculation or specified | will be restricted to business | | |
| | speculation income and income | | business loss) (Note: B/F | income excluding income u/s | | |
| | from specified business) | | loss set off will be restricted | 44BB and 44BBD) | | |
| | | | to business income excluding | | | |
| | | | income u/s 44BB and 44BBD) | | | |
| iii| Income from life insurance | (5iv of Schedule CYLA) | (B/f business loss, other | | | |
| | business u/s 115B | | than speculation or specified | | | |
| | | | business loss) | | | |
| iv | Speculation Income (5v of Schedule CYLA) | | (B/f normal business or | | | |
| | | | speculation loss) | | | |
| v | Specified Business Income (5vi of Schedule CYLA) | | (B/f normal business or | | | |
| | | | specified business loss) | | | |
| vi | Short-term capital gain taxable @ | (5vii of schedule CYLA) | (B/f short-term capital loss) | | | |
| | 20% | | | | | |
| vii| Short-term capital gain taxable @ | ( 5viii of Schedule CYLA) | (B/f short-term capital loss) | | | |
| | 30% | | | | | |
| viii| Short-term capital gain taxable at | (5ix of Schedule CYLA) | (B/f short-term capital loss) | | | |
| | applicable rates | | | | | |
| ix | Short-term capital gain taxable at | (5x of Schedule CYLA) | (B/f short-term capital loss) | | | |
| | special rates in India as per DTAA | | | | | |
| x | Long-term capital gain taxable @ | (5xi of schedule CYLA) | (B/f short-term or long-term | | | |
| | 12.5% | | capital loss) | | | |
+----+--------------------------------------------------------------------------------+------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+------------------------------------+
xi Long term capital gains taxable at
special rates in India as per DTAA (5xii of Schedule
CYLA)
(B/f short-term or
long-term capital
loss)
xii Net income from other sources
chargeable at normal applicable
rates
(5xiii of Schedule
CYLA)
xiii Profit from owning and
maintaining race horses
(5xiv of Schedule
CYLA)
(B/f loss from horse
races)
xiv Income from other sources
income taxable at special rates in
India as per DTAA
(5xv of Schedule
CYLA)
xv Total of brought forward loss set off
(2i+2ii+2iii+2iv+2v+2vi+2vii+2viii+2ix+2x+2xi+2xiii)
xvi Current year’s income remaining after set off of total of (5i + 5ii + 5iii+ 5iv + 5v + 5vi + 5vii + 5viii + 5ix + 5x+5xi
+5xii+ 5xiii + 5xiv)
Schedule
CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
+-----+----------------+--------------------+------------------------------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| Sl. | Assessment | Date of | House | Loss from business | Loss | Loss | Loss | Short term | Long term | Loss |
| No. | Year | Filing | property loss | other than loss | from | from | from | capital | Capital | from |
| | | (DD/MM/ | | from insurance | speculati | specified | life | loss | loss | owning |
| | | YYYY) | | business, loss | ve | business | insuran | | | and |
| | | | | from speculative | business | | ce | | | maintaini |
| | | | | business and | | | business | | | ng race |
| | | | | specified business | | | u/s 115B | | | horses |
+=====+================+====================+==========================================+=======================+=======================+=======================+=======================+=======================+=======================+=======================+
| | | | | Brought forward | Brought | Business | | | | |
| | | | | business loss | forward | loss | | | | |
| | | | | Amount as adjusted on | Business | available | | | | |
| | | | | account of opting for | lo | for set | | | | |
| | | | | taxation under | ss | off | | | | |
| | | | | section 115BAD or | | during | | | | |
| | | | | 115BAC(1A) | | the year | | | | |
+=====+================+====================+==========================================+=======================+=======================+=======================+=======================+=======================+=======================+=======================+
| (1) | (2) | (3) | (4) | (5a) | (5b) | 5c=5a-5b | (6) | (7) | (8) | (9) | (10) | (11) |
+-----+----------------+--------------------+------------------------------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
| i | 2010-11 | | | | | | | | | | | |
| ii | 2011-12 | | | | | | | | | | | |
| iii | 2012-13 | | | | | | | | | | | |
| iv | 2013-14 | | | | | | | | | | | |
| v | 2014-15 | | | | | | | | | | | |
| vi | 2015-16 | | | | | | | | | | | |
| vii | 2016-17 | | | | | | | | | | | |
| viii| 2017-18 | | | | | | | | | | | |
| ix | 2018-19 | | | | | | | | | | | |
| x | 2019-20 | | | | | | | | | | | |
| xi | 2020-21 | | | | | | | | | | | |
| xii | 2021-22 | | | | | | | | | | | |
| xiii| 2022-23 | | | | | | | | | | | |
| xiv | 2023-24 | | | | | | | | | | | |
| xv | 2024-25 | | | | | | | | | | | |
| xvi | 2025-26 | | | | | | | | | | | |
| xvii| Total of | | | | | | | | | | | |
| | earlier year | | | | | | | | | | | |
| | losses b/f | | | | | | | | | | | |
| xvii| | | | | | | | | | | | |
| i | Adjustment | (2i of | (2ii of | (2iv of | (2v of | (2iii of | (2xiii of | | | | | |
| | of above | Schedule | Schedule | Schedule | Schedule | schedule | Schedule | | | | | |
| | losses in | BFLA) | BFLA) | BFLA) | BFLA) | BFLA) | BFLA) | | | | | |
| | Schedule | | | | | | | | | | | |
| | BFLA | | | | | | | | | | | |
| xix | 2026-27 | (2xvii | (3xvii of | (B42 of | (C48 of | (A4b of | (2ix+3ix+4ix+5ix) | (6ix+7ix) | (8e of | | | |
| | (Current | of | Schedule | Schedule | Schedule | Schedule | of item E of | of item E of | Schedule | | | |
| | year losses) | Schedu | CYLA) | BP, if – | BP, if – | BP, if – | Schedule CG) | Schedule CG) | OS, if | | | |
| | | le | | ve) | ve) | ve | | | –ve) | | | |
| | | CYLA | | | | | | | | | | |
+-----+----------------+--------------------+------------------------------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+-----------------------+
xx Current
year loss
distributed
among the
unit-holder
(Applicable
for
Investment
fund only)
xxi Current
year losses
to be
carried
forward
(xix-xx)
xxii Total loss
Carried
forward to
future years
(xvii
xviii+xxi)
Schedule UD Unabsorbed depreciation and allowance under section 35(4)
+------+---------------------+------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+
| Sl No| Assessment | Amount of | Amount as adjusted on | Amount of | Balance | Amount of | Amount of | Balance |
| | Year | brought | account of opting | depreciation set | carried | brought | allowance set | Carried |
| | | forward | for taxation under | off against the | forward | forward | off against the | forward |
| | | unabsorbed | section 115BAD or | current year | to the | unabsorbed | current year | to the |
| | | depreciation | 115BAC(1A) | income | next year | allowance | income | next year |
+======+=====================+==========================================+=============================================================+=============================================================+=============================================================+=============================================================+=============================================================+=============================================================+
| (1) | (2) | (3) | 3(a) | (4) | (5) | (6) | (7) | (8) |
+------+---------------------+------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+
| i | Current | | | | | | | |
| | Assessment | | | | | | | |
| | Year | | | | | | | |
| ii | | | | | | | | |
| iii | | | | | | | | |
| iv | | | | | | | | |
| v | Total | (3xvi of BFLA) | | | (4xvi of BFLA) | | | |
+------+---------------------+------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+-------------------------------------------------------------+
Schedule ICDS Effect of Income Computation Disclosure Standards on profit
+------+--------------------------------------------------------------------------------------------------------------------+---------------------+---------------------+---------------------+
| Sl. | ICDS | Increase | Decrease | Net effect |
| No. | | in profit | in profit | (Rs.) |
| | | (Rs.) | (Rs.) | |
+======+====================================================================================================================+=====================+=====================+=====================+
| | (1) | (2) | (3) | (4) | (5) |
+------+--------------------------------------------------------------------------------------------------------------------+---------------------+---------------------+---------------------+---------------------+
| I | Accounting Policies | | | | |
| II | Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is | | | | |
| | separately reported at col. 4d or 4e of Part A-OI) | | | | |
| III | Construction Contracts | | | | |
| IV | Revenue Recognition | | | | |
| V | Tangible Fixed Assets | | | | |
| VI | Changes in Foreign Exchange Rates | | | | |
| VII | Government Grants | | | | |
| VIII | Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported | | | | |
| | at col. 4d or 4e of Part A-OI) | | | | |
| IX | Borrowing Costs | | | | |
| X | Provisions, Contingent Liabilities and Contingent Assets | | | | |
| XI | Total effect of ICDS adjustments on profit | | | | |
| | (I+II+III+IV+V+VI+VII+VIII+IX+X) | | | | |
+------+--------------------------------------------------------------------------------------------------------------------+---------------------+---------------------+---------------------+---------------------+
Schedule 10AA Deduction under section 10AA DEDUCTION U/S 10AA
Deductions in respect of units located in Special Economic Zone
+-----+-------------------+-------------------------------------------------------------------+-----+-----------------------+
| Sl | Undertaking | Assessment year in which unit begins | Sl | Amount of deduction |
| | | to manufacture/produce/provide | | |
| | | services | | |
+=====+===================+===================================================================+=====+=======================+
| a | Undertaking No.1 | | a | (item 17 of Annexure |
| | | | | A of Form 56F for |
| | | | | Undertaking 1) |
| b | Undertaking No.2 | | b | (item 17 of Annexure |
| | | | | A of Form 56F for |
| | | | | Undertaking 2) |
| c | Total deduction | under section 10AA (a + b ) | c | |
+-----+-------------------+-------------------------------------------------------------------+-----+-----------------------+
Schedule 80G Details of donations entitled for deduction under section 80G DETAILS OF DONATIONS
A Donations entitled for
100% deduction
without qualifying limit
+-----------+-------------+-----------------------+-----------------------------+---------------------------------------------------------------------------+-----------------------+
| Name and | PAN of | Amount of donation | Eligible Amount of | Transaction Reference number for UPI transfer or Cheque number/ IMPS/NEFT/RTGS | IFS code |
| address | Donee | | donation | | of Bank |
| of donee | | Donation in | Donation in | Total Donation | | |
| | | cash | other mode | | | |
+===========+=============+=============+=============+=============================+===========================================================================+=======================+
| i | | | | | | |
| ii | | | | | | |
| iii | Total | | | | | |
+-----------+-------------+-------------+-------------+-----------------------------+---------------------------------------------------------------------------+-----------------------+
B Donations entitled for
50% deduction without
qualifying limit
+-----------+-------------+-----------------------+-----------------------------+---------------------------------------------------------------------------+-----------------------+
| Name and | PAN of | Amount of donation | Eligible Amount of | Transaction Reference number for UPI transfer or Cheque number/ IMPS/NEFT/RTGS | IFS code |
| address | Donee | | donation | | of Bank |
| of donee | | Donation in | Donation in | Total Donation | | |
| | | cash | other mode | | | |
+===========+=============+=============+=============+=============================+===========================================================================+=======================+
| i | | | | | | |
| ii | | | | | | |
| iii | Total | | | | | |
+-----------+-------------+-------------+-------------+-----------------------------+---------------------------------------------------------------------------+-----------------------+
C Donations entitled for
100% deduction
subject to qualifying
limit
+-----------+-------------+-----------------------+-----------------------------+---------------------------------------------------------------------------+-----------------------+
| Name and | PAN of | Amount of donation | Eligible Amount of | Transaction Reference number for UPI transfer or Cheque number/ IMPS/NEFT/RTGS | IFS code |
| address | Donee | | donation | | of Bank |
| of donee | | Donation in | Donation in | Total Donation | | |
| | | cash | other mode | | | |
+===========+=============+=============+=============+=============================+===========================================================================+=======================+
| i | | | | | | |
| ii | | | | | | |
| iii | Total | | | | | |
+-----------+-------------+-------------+-------------+-----------------------------+---------------------------------------------------------------------------+-----------------------+
D Donations entitled for
50% deduction subject
to qualifying limit
+-----------+-------------+-----------------------+-----------------------------+---------------------------------------------------------------------------+-----------------------+
| Name and | PAN of | ARN | Amount of donation | Eligible Amount of | Transaction Reference | IFS code |
| address | Donee | (Donation Reference | | donation | number for UPI transfer or | of Bank |
| of donee | | Number) | Donation in | Donation in | Total Donation | Cheque number/ | |
| | | | cash | other mode | | IMPS/NEFT/RTGS | |
+===========+=============+=======================+=============+=============+===========================================================================+=======================+=======================+
| i | | | | | | | |
| ii | | | | | | | |
| iii | Total | | | | | | |
+-----------+-------------+-----------------------+-------------+-------------+---------------------------------------------------------------------------+-----------------------+-----------------------+
E Total donations (Aiii +
Biii + Ciii + Diii)
Schedule 80GGA Details of donations for scientific research or rural development
+-----+-----------------------------------+-------------------+-------------+-----------------------+-----------------------------+-----------------------+
| S. | Relevant clause under | Name and | PAN of Donee| Amount of donation | Eligible Amount of | |
| No. | which deduction is | address of donee | | | donation | |
| | claimed (drop down to | | | Donation in | Donation in | Total Donation | |
| | be provided) | | | cash | other mode | | |
+=====+===================================+===================+=============+=============+=============+=============================+=======================+
| i | | | | | | | |
| ii | | | | | | | |
+-----+-----------------------------------+-------------------+-------------+-------------+-------------+-----------------------------+-----------------------+
Total donation
Schedule80GGC Details of contributions made to political parties
+-----+------------+------------------------------------------+-----------------------+--------------------------+-----------------------------+---------------------------------------------------------------------------+-----------------------+
| S. | Date | Amount of contribution | Eligible amount of | Name of the | PAN of the | Transaction Reference number for UPI transfer or Cheque number/ IMPS/NEFT/RTGS | IFS code |
| No. | | Contribution in | Contribution in | Total Contribution | contribution | political party | political party | | of Bank |
| | | cash | other mode | | | | | | |
+=====+============+=================+=================+=============================+=======================+==========================+=============================+===========================================================================+=======================+
| i | | | | | | | | | |
+-----+------------+-----------------+-----------------+-----------------------------+-----------------------+--------------------------+-----------------------------+---------------------------------------------------------------------------+-----------------------+
(add rows)
Total
contribution
Schedule 80LA Deduction in respect of offshore banking unit or IFSC
Sub-section in which deduction is claimed
+-----+-------------------+-------------------+-----------------------+---------------------+---------------------+---------------------+---------------------+
| Sl. | Type of | Type of | Authority | Date of | Registration | First AY during | Amount of |
| No. | entity | income of | granting | registration | number | which deduction | deduction |
| | | the unit | registration | | | is claimed | claimed for |
| | | | | | | | current AY |
+=====+===================+===================+=======================+=====================+=====================+=====================+=====================+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) |
+-----+-------------------+-------------------+-----------------------+---------------------+---------------------+---------------------+---------------------+
(add row option to be provided)
Total
Schedule 80IAC Deduction in respect of eligible start-up [to be filled only if answer to A19(g) is ‘Yes’]
+-----+-----------------------------+---------------------+----------------------------------------------------------+---------------------+---------------------+
| Sl. | Date of | Nature of business | Certificate number | First AY in which | Amount of |
| No. | incorporation of | | as obtained from | deduction was | deduction claimed |
| | Startup | | Inter Ministerial | claimed | for current AY |
| | | | Board of | | |
| | | | Certification | | |
+=====+=============================+=====================+==========================================================+=====================+=====================+
| (1) | (2) | (3) | (4) | (5) | (6) |
+-----+-----------------------------+---------------------+----------------------------------------------------------+---------------------+---------------------+
Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or
35(2AA)]
+--------------------------+-------------+-----------------------+-----------------------------+-----------------------+
| Name and address of donee| PAN of | Amount of donation | Eligible Amount of | |
| | Donee | | donation | |
| | | Donation in | Donation in | Total Donation | |
| | | cash | other mode | | |
+==========================+=============+=============+=============+=============================+=======================+
| i | | | | | |
| ii | | | | | |
| iii | Total | | | | |
+--------------------------+-------------+-------------+-------------+-----------------------------+-----------------------+
Schedule 80-IA Deductions under section 80-IA
a Deduction in respect of profits of an
enterprise referred to in section 80-IA(4)(i)
[Infrastructure facility]
a1 Undertaking no.
1
(item 30 of Form 10CCB of the
undertaking)
a2 Undertaking no.
2
(item 30 of Form 10CCB of the
undertaking)
b Deduction in respect of profits of an
undertaking referred to in section 80-
IA(4)(iv) [Power]
b1 Undertaking no.
1
(item 30 of Form 10CCB of the
undertaking)
b2 Undertaking no.
2
(item 30 of Form 10CCB of the
undertaking)
c Total deductions under section 80-IA (a1 + a2 + b1 + b2) c
Schedule 80-IB Deductions under section 80-IB
a Deduction in respect of industrial
undertaking located in Jammu & Kashmir
or Ladakh [Section 80-IB(4)]
a1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
a2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
b Deduction in the case of undertaking which
begins commercial production or refining of
mineral oil [Section 80-IB(9)]
b1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
b2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
c Deduction in the case of an undertaking
developing and building housing projects
[Section 80-IB(10)]
c1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
c2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
d Deduction in the case of an undertaking
engaged in processing, preservation and
packaging of fruits, vegetables, meat, meat
products, poultry, marine or dairy products
[Section 80-IB(11A)]
d1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
d2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
e Deduction in the case of an undertaking
engaged in integrated business of handling,
storage and transportation of food grains
[Section 80-IB(11A)]
e1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
e2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
f Total deduction under section 80-IB (Total of a1 to e2) f
Schedule 80-IE Deductions under section 80-IE
a Deduction in respect of undertaking located in North-East
aa Assam
aa1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
aa2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
ab Arunachal
Pradesh
ab1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
ab2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
ac Manipur
ac1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
ac2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
ad Mizoram
ad1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
ad2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
ae Meghalaya
ae1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
ae2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
af Nagaland
af1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
af2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
ag Tripura
ag1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
ag2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
ah Sikkim
ah1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
ah2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
ai Total deduction for undertakings located in North-east (total of aa1
to ah2) ai
b Total deduction under section 80-IE (ai) b
Schedule 80P Deductions under section 80P
+----+--------------------------------------------------------------------------------------------------------------------+--------------+--------+--------------------------+
| | | Nature of | Income | Amount eligible for |
| | | Business | | deduction |
| | | Code | | |
+====+====================================================================================================================+==============+========+==========================+
| 1 | Sec.80P(2)(a)(i) Banking/Credit Facilities to its members | | | |
| 2 | Sec.80P(2)(a)(ii) Cottage Industry | | | |
| 3 | Sec.80P(2)(a)(iii) Marketing of Agricultural produce grown by its members | | | |
| 4 | Sec.80P(2)(a)(iv) Purchase of Agricultural Implements, seeds, live stocks or other articles intended for | | | |
| | agriculture for the purpose of supplying to its members. | | | |
| 5 | Sec.80P(2)(a)(v) Processing , without the aid of power, of the agricultural Produce of its members. | | | |
| 6 | Sec.80P(2)(a)(vi) Collective disposal of Labour of its members | | | |
| 7 | Sec.80P(2)(a)(vii) Fishing or allied activities for the purpose of supplying to its members. | | | |
| 8 | Sec.80P(2)(b)Primary cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables raised or grown | | | |
| | by its members to Federal cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables/Government | | | |
| | or local authority/Government Company / corporation established by or under a Central, State or Provincial Act | | | |
| 9 | Sec.80P(2)(c)(i)Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b) | | | |
| 10 | Sec.80P(2)(c)(ii)Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b) | | | |
| 11 | Sec.80P(2)(d)Interest/Dividend from Investment in other cooperative society | | | |
| 12 | Sec.80P(2)(e)Income from Letting of godowns/ warehouses for storage, processing / facilitating the marketing of | | | |
| | commodities | | | |
| 13 | Sec.80P(2)(f)Others | | | |
| 14 | Total | | | |
+----+--------------------------------------------------------------------------------------------------------------------+--------------+--------+--------------------------+
Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUCTIONS
1 Part B- Deduction in respect of certain payments
a 80G b 80GGA
c 80GGC
Total Deduction under Part B (a + b + c) 1
2 Part C- Deduction in respect of certain incomes
d 80-IA (c of Schedule 80-IA) e 80-IAB
f 80-IAC ( 6 of Schedule 80-IAC) g 80-IB (f of Schedule 80-IB)
h 80-IBA i 80-IE (B of Schedule 80-IE)
j 80JJA k 80JJAA [Sl.no. 5I(eiv) +5II of
Annexure to Form 10DA]
l 80LA(1) ( 8 of Schedule 80-LA) m 80LA(1A) ( 8 of Schedule 80-LA)
n 80P
Total Deduction under Part C (total of d to n ) 2
3 Total deductions under Chapter VI-A (1 + 2) 3
Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 13 of PART-B-TI 1
2 Adjustment as per section 115JC(2)
a Deduction Claimed under any section included in
Chapter VI-A under the heading “C.—Deductions in
respect of certain incomes”
2a
b Deduction Claimed u/s 10AA 2b
c Deduction claimed u/s 35AD as reduced by the
amount of depreciation on assets on which such
deduction is claimed
2c
d Total Adjustment (2a+ 2b+ 2c) 2d
3 Adjusted Total Income under section 115JC(1) (1+2d) 3
a Adjusted Total Income u/s 115JC from units located in IFSC, if any
b Adjusted Total Income u/s 115JC from other Units (3-3a)
4 Tax payable under section 115JC(1) [(9% of (3a)+ 18.5% or 15% of (3b) as applicable
])] (In the case of AOP, BOI, AJP this is applicable if 3 is greater than Rs. 20 lakh) 4
Schedule AMTC Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2026-27 (1d of Part-B-TTI) 1
2 Tax under other provisions of the Act in assessment year 2026-27 (2g of Part-B-TTI) 2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1,
otherwise enter 0] 3
4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount
mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
+------+-----------------------+------------------------------------------+------------------------------------------+-----------------------+-----------------------+
| S.No | Assessment Year | AMT Credit | AMT Credit | Balance AMT | |
| | (AY) | Gross | Set-off in earlier | Utilised during the | Credit |
| | | (B1) | assessment years | Current | Carried |
| | | | (B2) | Assessment Year | Forward |
| | | | | (C) | (D)= (B3) –(C) |
+======+=======================+==========================================+==========================================+=======================+=======================+
| | | Balance brought | | | |
| | | forward to the | | | |
| | | current assessment | | | |
| | | year | | | |
| | | (B3) = (B1) – (B2) | | | |
+======+=======================+==========================================+==========================================+=======================+=======================+
| i | 2012-13 | | | | |
| ii | 2013-14 | | | | |
| iii | 2014-15 | | | | |
| iv | 2015-16 | | | | |
| v | 2016-17 | | | | |
| vi | 2017-18 | | | | |
| vii | 2018-19 | | | | |
| viii | 2019-20 | | | | |
| ix | 2020-21 | | | | |
| x | 2021-22 | | | | |
| xi | 2022-23 | | | | |
| xii | 2023-24 | | | | |
| xiii | 2024-25 | | | | |
| xiv | 2025-26 | | | | |
| xv | Current AY (enter | | | | |
| | 1 -2, if 1>2 else | | | | |
| | enter 0) | | | | |
| xvi | Total | | | | |
+------+-----------------------+------------------------------------------+------------------------------------------+-----------------------+-----------------------+
5 Amount of tax credit under section 115JD utilised during the year [total of item No. 4
(C)] 5
6 Amount of AMT liability available for credit in subsequent assessment years [total of 4
(D)] 6
Schedule SI SPECIAL RATE
+-----+--------------------------------------------------------------------------------+---------------------+---------------------+---------------------+---------------------+
| Sl | Section/Description | Special rate | Income(i) | Tax | |
| No | | (%) | | thereon | |
| | | | | (ii) | |
+=====+================================================================================+=====================+=====================+=====================+=====================+
| 1 | 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT | 20 | (part of 5vi of | | |
| | paid) | | Schedule BFLA) | | |
| 2 | 115AD (STCG for FIIs on securities where STT not paid) | 30 | (part of 5vii of | | |
| | | | Schedule BFLA) | | |
| 3 | 112(1) (LTCG on listed securities/ units) | 12.5 | (part of 5x of | | |
| | | | Schedule BFLA) | | |
| 4 | 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) | 12.5 | (part of 5x of | | |
| | | | Schedule BFLA) | | |
| 5 | 115AB (LTCG for non-resident on units referred in section115AB) | 12.5 | (part of 5x of | | |
| | | | Schedule BFLA) | | |
| 6 | 115AC (LTCG for non-resident on bonds/GDR) | 12.5 | (part of 5x of | | |
| | | | Schedule BFLA) | | |
| 7 | 115AD (LTCG for FII on securities) | 12.5 | (part of 5x of | | |
| | | | Schedule BFLA) | | |
| 8 | 112 (LTCG on others) | 12.5 | (part of 5x of | | |
| | | | Schedule BFLA) | | |
| 9 | 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on | 12.5 | (part of 5x of | | |
| | which STT is paid)) | | Schedule BFLA) | | |
| 10 | STCG chargeable at special rates in India as per DTAA | | (part of 5ix of | | |
| | | | Schedule BFLA) | | |
| 11 | LTCG Chargeable at special rates in India as per DTAA | | (part of 5xi of | | |
| | | | Schedule BFLA) | | |
| 12 | 115B (Profits and gains of life insurance business) | 12.50 | (5iii of Schedule | | |
| | | | BFLA) | | |
| 13a | 115AC (Income by way of interest received by a non-resident from bonds | 10 | (part of 2cx of | | |
| | purchased in foreign currency) | | Schedule OS) | | |
| 13b | 115AC (Income by way of dividend received by non-resident from GDR purchased | 10 | (part of 2cxi of | | |
| | in foreign currency) | | Schedule OS) | | |
| 14 | 115BB (Winnings from lotteries, puzzles, races, games etc.) | 30 | (2ai of Schedule | | |
| | | | OS) | | |
| 15 | 115BBJ (Winnings from online games) | 30 | (2aii of Schedule | | |
| | | | OS) | | |
| 16 | 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) | 60 | (2b of Schedule | | |
| | | | OS) | | |
| 17 | 115BBF (Income from patent) | | | | |
| | a | Income under head business or profession | 10 | (3d of Schedule | | |
| | | | | BP) | | |
| | b | Income under head other sources | 10 | (2cxv of Schedule | | |
| | | | | OS) | | |
| 18 | 115BBG (Income from transfer of carbon credits) | | | | |
| | a | Income under head business or profession | 10 | (7e of Schedule | | |
| | | | | BP) | | |
| | b | Income under head other sources | 10 | (2cxvi of Schedule | | |
| | | | | OS) | | |
| 19 | 115BBH-Tax on Income from Virtual Digital asset | | | | |
| | a. | Income under head business or profession | 30 | 3f of Schedule BP | | |
| | b. | Income under head Capital Gain | 30 | (C2 of Schedule | | |
| | | | | CG) | | |
| 20 | 115A(1)(b) (A) & 115A(1)(b)(B) (Income of a non-resident from Royalty & Fees | 20 | (part of 2cviii of | | |
| | for Technical Services) | | Schedule OS) | | |
| 21 | Income from other sources chargeable at special rates in India as per DTAA | | (part of 5iv of | | |
| | | | Schedule BFLA ) | | |
| 22 | Pass Through Income in the nature of Short Term Capital Gain chargeable @ 20% | 20 | (part of 5vi of | | |
| | | | Schedule BFLA) | | |
| 23 | Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30% | 30 | (part of 5vii of | | |
| | | | Schedule BFLA) | | |
| 24 | Pass Through Income in the nature of Long Term Capital Gain chargeable @ | 12.5 | (part of 5x of | | |
| | 12.5% u/s 112A | | Schedule BFLA) | | |
| 25 | Pass Through Income in the nature of Long Term Capital Gain chargeable @ | 12.5 | (part of 5x of | | |
| | 12.5% - u/s other than 112A | | Schedule BFLA) | | |
+-----+--------------------------------------------------------------------------------+---------------------+---------------------+---------------------+---------------------+
26 Pass through income in the nature of income from other sources
chargeable at special rates
(2d of Schedule
OS)
27 Any other income chargeable at special rates (Please choose
from dropdown menu)
(part of 2c of
Schedule OS)
Total
Schedule IF Information regarding partnership firms in which you are partner FIRMS IN WHICH PARTNER
Number of firms in which you are partner
+-----+----------------+----------------+-----------------------+-----------------------+-------------------+----------------------------+----------------------------+---------------------------+
| Sl. | Name of | PAN of | Whether | Whether | Percentage Share | Amount of | Amount of | Capital balance on |
| No. | the Firm | the firm | the firm is | section | in the profit | share in | interest | 31st March in the firm |
| | | | liable for | 92E is | of the firm | the profit | due or | |
| | | | audit? | applicable | | | received | |
| | | | (Yes/No) | to firm? | | | | |
| | | | | (Yes/ No) | | | | |
+=====+================+================+=======================+=======================+===================+============================+============================+===========================+
| I | | | | | | | | |
| II | | | | | | | | |
| III | | | | | | | | |
| 1 | | | | | | | | |
| 2 | | | | | | | | |
| 3 | | | | | | | | |
| 4 | Total | | | | | | | |
+-----+----------------+----------------+-----------------------+-----------------------+-------------------+----------------------------+----------------------------+---------------------------+
Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) EXEMPT INCOMES
1 Interest income 1
2 i Gross Agricultural receipts (other than income to be excluded
under rule 7A, 7B or 8 of I.T. Rules) i
ii Expenditure incurred on agriculture ii
iii Unabsorbed agricultural loss of previous eight assessment
years
iii
iv Agricultural income portion relating to Rule 7, 7A, 7B(1),
7B(1A) and 8 (from Sl. No. 38 of Sch. BP) iv
v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) 2
vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish
the following details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be
provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be
provided)
3 Other exempt income (please specify) (3a+3b) 3
a Income u/s 10(23FB) or 10(23FBA) or 10 (23FC) or 10(23FCA) or
10(23FE) or 10(23FF) or 10(4D) (Please provide details of
Acknowledgement Number and Date of Form Filed if 10(23FF)
and 10(4D) is claimed) )
Add row option and drop down to be provided in utility for each section
separately
3a
b Any other Income (Specify nature) – Add row option with free
text to enter the nature of income to be provided in utility 3b
4 Income claimed as not chargeable to tax as per DTAA (Applicable for non-residents
only)
+-----+------------+--------------------+---------------------+---------------------+---------------------+-----------------------+
| Sl. | Amount | Nature of | Country | Article of | Head of | Whether |
| No. | of income | income | name & | DTAA | Income | TRC |
| | | | Code | | | obtained |
| | | | | | | (Y/N) |
+=====+============+====================+=====================+=====================+=====================+=======================+
| I | | | | | | |
| II | | | | | | |
| III | Total | Income from DTAA | not chargeable to tax | | | 4 |
| 5 | Pass | through income | claimed as not | chargeable to tax | (Schedule PTI) | | 5 |
| 6 | Total | (1+2+3+4+5) | | | | | 6 |
+-----+------------+--------------------+---------------------+---------------------+---------------------+-----------------------+
Schedule
PTI
Pass Through Income details from business trust or investment fund as per section 115U, 115UAand 115UB
PASS THROUGH INCOME
+-----+--------------------+--------------------+--------------------+-----+---------------------+---------------------+---------------------+---------------------+---------------------+
| Sl | Investment | Name of | PAN of | Sl | Head of | Current | Share of | Net | TDS on |
| . | entity | business | the | . | income | year | current | Income/Los | such |
| | covered by | trust/ | business | | | income | year loss | s | amount |
| | section 115U/ | investmen | trust/ | | | | distribute | 9=7-8 | , if any |
| | 115UA/115U | t fund | investmen | | | | d by | | |
| | B | | t fund | | | | Investmen | | |
| | | | | | | | t fund | | |
+=====+====================+====================+====================+=====+=====================+=====================+=====================+=====================+=====================+
| 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9 | 10 |
+-----+--------------------+--------------------+--------------------+-----+---------------------+---------------------+---------------------+---------------------+---------------------+
| 1. | i | House property | | | | | | |
| | ii | Capital Gains | | | | | | |
| | A | Short | | | | | | |
| | | term | | | | | | |
| | ai | Section | | | | | | |
| | | 111A | | | | | | |
| | ai | i | Others | | | | | |
| | B | Long | | | | | | |
| | | term | | | | | | |
| | bi | Section | | | | | | |
| | | 112A | | | | | | |
| | bi | i | Sections | | | | | |
| | | | other | | | | | |
| | | | than | | | | | |
| | | | 112A | | | | | |
| | iii | Other Sources | | | | | | |
| | A | Dividend | | | | | | |
| | B | Others | | | | | | |
| | iv | Income claimed to | | | | | | |
| | | be exempt | | | | | | |
| | A | u/s | | | | | | |
| | | 10(23FBB | | | | | | |
| | | ) | | | | | | |
| | B | u/s | | | | | | |
| | | …………. | | | | | | |
| | C | u/s | | | | | | |
| | | ………… | | | | | | |
| 2. | i | House property | | | | | | |
| | ii | Capital Gains | | | | | | |
| | A | Short | | | | | | |
| | | term | | | | | | |
| | ai | Section | | | | | | |
| | | 111A | | | | | | |
| | ai | i | Others | | | | | |
| | B | Long | | | | | | |
| | | term | | | | | | |
| | bi | Section | | | | | | |
| | | 112A | | | | | | |
| | bi | i | Sections | | | | | |
| | | | other | | | | | |
| | | | than | | | | | |
| | | | 112A | | | | | |
| | iii | Other Sources | | | | | | |
| | A | Dividend | | | | | | |
| | B | Others | | | | | | |
| | iv | Income claimed to | | | | | | |
| | | be exempt | | | | | | |
| | A | u/s | | | | | | |
| | | 10(23FBB | | | | | | |
| | | ) | | | | | | |
| | B | u/s | | | | | | |
| | | …………. | | | | | | |
| | C | u/s | | | | | | |
| | | ………… | | | | | | |
+-----+--------------------+--------------------+--------------------+-----+---------------------+---------------------+---------------------+---------------------+---------------------+
Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e
filing utility TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A)
1 Amount of primary adjustments on which option u/s 92CE(2A) is exercised
& such excess money has not been repatriated within the prescribed time
(please indicate the total of adjustments made in respect of all the AYs)
2 a Additional Income tax payable @ 18% on above
b Surcharge @ 12% on “a”
c Health & Education cess on (a+b)
d Total Additional tax payable (a+b+c)
3 Taxes paid
4 Net tax payable (2d-3)
5 Date(s) of
deposit of
tax on
secondary
adjustment
s as per
section
92CE(2A)
Date 1 Date 2 Date 3 Date 4 Date 5 Date 6
(DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY)
6 Name of
Bank and
Branch
7 BSR Code
8 Serial
number of
challan
9 Amount
deposited
Schedule 115TD Accreted income under section 115TD
1 Aggregate Fair Market Value (FMV) of total assets of specified person 1
2 Less: Total liability of specified person 2
3 Net value of assets (1 – 2) 3
4 (i) FMV of assets directly acquired out of income referred to
in section 10(1) 4i
(ii) FMV of assets acquired during the period from the date
of creation or establishment to the effective date of
registration/provisional registration u/s 12AB, if benefit
u/s 11 and 12 not claimed during the said period
4ii
(iii) FMV of assets transferred in accordance with third
proviso to section 115TD(2) 4iii
(iv) Total (4i + 4ii + 4iii) 4iv
5 Liability in respect of assets at 4 above 5
6 Accreted income as per section 115TD [3 – (4iv – 5)] 6
7 Additional income-tax payable u/s 115TD at maximum marginal rate 7
8 Interest payable u/s 115TE 8
9 Specified date u/s 115TD 9
10 Additional income-tax and interest payable 10
11 Tax and interest paid 11
12 Net payable (10 - 11) (Enter 0 if negative) 12
13 Date(s) of deposit of tax on accreted income Date 1
DD/MM/YYYY
Date 2
DD/MM/YYYY
Date 3
DD/MM/YYYY
14 Name of Bank and Branch
15 BSR Code
16 Serial number of challan
17 Amount deposited
Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) INCOME FROM OUTSIDE INDIA AND TAX RELIEF
+-----+--------------------+-----------------------+---------------------+---------------------+---------------------------------+---------------------+-----------------------+
| Sl. | Country | Taxpayer | Sl. Head of income | Income from | Tax paid | Tax payable | Tax relief | Relevant |
| | Code | Identification | | outside India | outside | on such | available in | article of |
| | (dropdown | Number | | (included in | India | income under | India | DTAA if |
| | to be | | | PART B-TI) | | normal | (e)= (c) or (d) | relief claimed |
| | provided | | | | | provisions in | whichever is | u/s 90 or 90A |
| | in the e- | | | | | India | lower | |
| | filing | | | | | | | (f) |
| | utility) | | | | | (d) | | |
+=====+====================+=======================+=====================+=====================+=====================+=================================+=====================+=======================+
| | | | (a) | (b) | (c) | | (e) | |
+-----+--------------------+-----------------------+---------------------+---------------------+---------------------+---------------------------------+---------------------+-----------------------+
| 1 | i | House Property | | | | | | |
| | ii | Business or | | | | | | |
| | | Profession | | | | | | |
| | iii | Capital Gains | | | | | | |
| | iv | Other sources | | | | | | |
| | | Total | | | | | | |
| 2 | i | House Property | | | | | | |
| | ii | Business or | | | | | | |
| | | Profession | | | | | | |
| | iii | Capital Gains | | | | | | |
| | iv | Other sources | | | | | | |
| | | Total | | | | | | |
+-----+--------------------+-----------------------+---------------------+---------------------+---------------------+---------------------------------+---------------------+-----------------------+
Schedule TR Details Summary of tax relief claimed for taxes paid outside India (available only in case of
resident)
TAX RELIEF FOR TAX PAID OUTSIDE INDIA
1 Details of Tax relief claimed
+----------------+-----------------------+------------------------------------------+------------------------------------------+-----------------------+
| Country Code | Taxpayer | Total taxes paid outside | Total tax relief available | Section under which |
| | Identification | India | (total of (e) of Schedule FSI | relief claimed |
| | Number | (total of (c) of Schedule FSI | in respect of each country) | (specify 90, 90A or |
| | | in respect of each country) | | 91) |
+================+=======================+==========================================+==========================================+=======================+
| (a) | (b) | (c) | (d) | (e) |
+----------------+-----------------------+------------------------------------------+------------------------------------------+-----------------------+
| | Total | | | |
+----------------+-----------------------+------------------------------------------+------------------------------------------+-----------------------+
2 Total Tax relief available in respect of country where DTAA is applicable (section
90/90A) (Part of total of 1(d)) 2
3 Total Tax relief available in respect of country where DTAA is not applicable (section
91) (Part of total of 1(d)) 3
4 Whether any tax paid outside India, on which tax relief was allowed in India, has
been refunded/credited by the foreign tax authority during the year? If yes, provide
the details below
4 Yes/No
a Amount of tax
refunded b Assessment year in which tax relief allowed in
India
Schedule FA Details of Foreign Assets and Income from any source outside India DETAILS OF FOREIGN ASSETS
A 1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2025)
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
| Sl | Country | Country code | Name of | Address | ZIP | Account | Status | Account | Peak | Closing | Gross |
| No | Name | | financial | of | code | number | | opening date | balance | balance | interest |
| | | | institution | financial | | | | | during | | paid/credited |
| | | | | institutio | | | | | the | | to the |
| | | | | n | | | | | period | | account |
| | | | | | | | | | | | during the |
| | | | | | | | | | | | period |
+=====+================+====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
| (i) | | | | | | | | | | | |
| (ii)| | | | | | | | | | | |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
A 2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2025
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+------------------------------------+
| Sl | Country | Country code | Name of | Address | ZIP | Account | Status | Account | Peak | Closing | Gross amount |
| No | Name | | financial | of | code | number | | opening date | balance | balance | paid/credited to the |
| | | | institution | financial | | | | | during | | account during the |
| | | | | institution | | | | | the period | | period |
| | | | | | | | | | | | (drop down to be |
| | | | | | | | | | | | provided specifying |
| | | | | | | | | | | | nature of amount viz. |
| | | | | | | | | | | | interest/dividend/proceed |
| | | | | | | | | | | | s from sale or redemption |
| | | | | | | | | | | | of financial assets/ other |
| | | | | | | | | | | | income) |
+=====+================+====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+====================================+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+------------------------------------+
| (i) | | | | | | | | | | | |
| (ii)| | | | | | | | | | | |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+------------------------------------+
A 3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar
year ending on 31st December, 2025
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
| Sl | Country | Country code | Name of | Address | ZIP | Nature | Date of | Initial | Peak | Closing | Total gross | Total gross |
| No | Name | | entity | of | code | of | acquiring | value of | value of | value | amount | proceeds |
| | | | | entity | | entity | the interest | the | investment | | paid/credited | from sale or |
| | | | | | | | | investment | during | | with | redemption |
| | | | | | | | | | the period | | respect to | of |
| | | | | | | | | | | | the holding | investment |
| | | | | | | | | | | | during the | during the |
| | | | | | | | | | | | period | period |
+=====+================+====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
| (i) | | | | | | | | | | | | |
| (ii)| | | | | | | | | | | | |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
A 4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during
the calendar year ending on 31st December, 2025
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
| Sl | Country | Country code | Name of financial | Address | ZIP code | Date of contract | The cash value or | Total gross | | |
| No | Name | | institution in | of | | | surrender value of | amount paid/credited| | |
| | | | which insurance | financial | | | the contract | with respect to | | |
| | | | contract held | institution | | | | the contract | | |
| | | | | | | | | during the period | | |
+=====+================+====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | | |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
| (i) | | | | | | | | | | |
| (ii)| | | | | | | | | | |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year
ending on 31st December, 2025
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
| Sl | Country | Zip | Nature of | Name and | Nature of | Date since | Total | Income | Nature | Income taxable and offered in | |
| No | Name | Code | entity | Address of | Interest Direct/ | held | Investment (at | accrued from | of | this return | |
| | | | | the Entity | Beneficial | | cost) | such Interest | Income | Amount | Schedule | Item number |
| | | | | | owner/ | | (in rupees) | | | where | | of schedule |
| | | | | | Beneficiary | | | | | offered | | |
+=====+================+====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+=====================+
| (1) | (2a) | (2b) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
| (i) | | | | | | | | | | | |
| (ii)| | | | | | | | | | | |
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2025
+-----+----------------+--------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+---------------------+
| Sl | Country | ZIP | Address of | Ownership | Date of | Total | Income | Nature of | Income taxable and offered in | |
| No | Name | code | the Property | - Direct/ | acquisition | Investment (at | derived from | Income | this return | |
| | | | | Beneficial | | cost) | the property | | Amount | Schedule | Item number |
| | | | | owner/ |
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