Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-31032026-271442
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 211]
NEW DELHI, MONDAY, MARCH 30, 2026/CHAITRA 9, 1948
2324 GI/2026 (1)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
G.S.R. 230(E).— In exercise of the powers conferred by section 139 read with section 295 of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely:-
1. (1) These rules may be called the Income-tax (Sixth 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-6, the following FORM shall be substituted,
namely: –––
FORM
+-----+-----------------------------------------------------------------------------------------+-----------------+
| ITR | INDIAN INCOME TAX RETURN | Assessment Year |
| 6 | [For Companies other than companies claiming exemption under section 11] | |
| | (See rule 12 of the Income-tax Rules,1962) | 2 0 2 6 - 2 7 |
+-----+-----------------------------------------------------------------------------------------+-----------------+
Part A-GEN GENERAL
PERSONAL INFORMATION
(A1) Name (A2) PAN
(A3) Is there any change in the company’s name? If yes, please furnish the old name (A4) Corporate Identity Number (CIN)
issued by MCA
(A5) Date of incorporation (DD/MM/YYYY) (A6) Date of commencement of business (DD/MM/YYYY)
/ / / /
Addresses to be provided for communication purposes:
Primary Address (A8a) Flat/Door/Block No (A9a) Name of Premises/Building/Village
(A7) Type of company
(Tick any one)
(i) Domestic Company
(ii) Foreign Company
(A10a) Road/Street/Post Office (A11a) Area/Locality(A12a) Town/City/District
(A13a) State
(A14a) Pin code/Zip code (A15a) Country
If a public company write 6, and
if private company write 7 (as
defined in section 3 of The
Companies Act)
Secondary Address (A8b) Flat/Door/Block No
(A9b) Name of Premises/Building/Village (A10b) Road/Street/Post Office
(A11b) Area/Locality(A12b) Town/City/District (A13b) State
(A14b) Pin code/Zip code (A15b) Country
Details to be provided for communication purposes:
(A16) Office Phone Number with STD code/ Primary (A17) Secondary Mobile No. (A18) Primary Email ID of the
Mobile No. of the taxpayer taxpayer
Secondary Email ID
(A19) Due date for filing return of income [Dropdown to be provided]:
(ai) 1. 31st October
2. 30th November
FILING STATUS
(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,
170A- After order by the tribunal or court
2 Or filed in response to notice u/s 139(9), 142(1), 148, 153C
(b) If revised/ defective/Modified, then enter
Receipt No and Date of filing original return
(DD/MM/YYYY) ___ /___/____
(c) If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in
section 170A , enter Unique Number /Document Identification Number and date of such notice/order, or
if filed u/s 92CD enter date of advance pricing agreement / /
(d) Residential Status (Tick) Resident Non-Resident
(e) Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility)
(applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along
with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number.
If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be
provided in efiling utility)
Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number.
(f) Whether total turnover/ gross receipts in the previous year 2023-2024 exceeds 400 crore rupees? (Yes/No) (applicable for
Domestic Company)
(g) Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90
(1) or Central Government has adopted any agreement under sec 90A(1)?
(h) In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick) Yes No
(i) In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No
please provide details of
(a) aggregate of payments arising from the transaction or transactions during the previous year as referred in
Explanation 2A(a) to Section 9(1)(i);
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
(j) Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes,
please provide details.
Act under which registration
required
Date of Registration (DD/MM/YYYY) Registration Number
(k) Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards
specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick) Yes
No
(l) Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible
foreign exchange? (Tick) Yes No
(m) Whether the assessee company is under liquidation (Tick) Yes No
(n) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No.
(o) Whether the company is a producer company as defined in Sec.378A of Companies Act, 2013? Yes No
(p) Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1) Name of the representative assessee
(2) Email ID of the representative assessee
(3) Contact number of the representative assessee
(q) Whether you are recognized as start up by DPIIT Yes No
(1) If yes, please provide start up recognition number allotted by the DPIIT
(2) Whether certificate from inter-ministerial board for certification is received? Yes No
(3) If yes provide the certification number
(4) Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated
19/02/2019 has been filed before filing of the return? Yes No
(5) If yes, provide date of filing Form-2
(r) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number Valid upto date
(s) Whether you are recognized as MSME? Yes No
If yes, please provide registration number allotted as per MSMED Act, 2006
AUDIT INFORMATION
A20 (a1) Whether liable to maintain accounts as per section 44AA? (Tick) Yes No
(a2) Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44BBC/44BBD/ 44D?
(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 Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please select the
percentage of amounts received in cash & non a/c payee cheque/ bank draft out of the
aggregate receipts during the previous year
Up to 5% More than 5%
(Note: If this percentage is more than 5%, then 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%, then you are liable for audit u/s. 44AB)
(b) Whether liable for audit under section 44AB? (Tick) Yes No (Note to Systems: For cases
where a2i exceeds INR 10 crores, this should be an automatic Yes)
If Yes is selected at (b), mention by virtue of which of the following conditions:
(bi) Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
(bii) Assessee falling u/s 44BB but not offering income on presumptive basis (Tick)
(biii) Assessee falling u/s 44BBB but not offering income on presumptive basis (Tick)
(biv) Others (Tick)
(c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes No
If Yes, furnish the following information below
(1) Date of furnishing of audit report
(2) Acknowledgement Number of the Audit Report
(3) Name of the auditor (proprietorship/firm)
(4) Permanent Account Number (PAN) 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 Number |
+--------+--------------+-------------------+------------------------+
(e) Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act
Act and section (DD/MM/YY) Act and section (DD/MM/YY)
HOLDING STATUS
A21 (a) Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if
any other)
(b) If subsidiary company, mention the details of the Holding Company
+-----+-------------------------+----------------------------+-------------------------+
| PAN | Name of Holding Company | Address of Holding Company | Percentage of Shares |
| | | | held |
+-----+-------------------------+----------------------------+-------------------------+
(c) If holding company, mention the details of the subsidiary companies
+-----+--------------------------+-----------------------------+-------------------------+
| PAN | Name of Subsidiary Company | Address of Subsidiary Company | Percentage of Shares |
| | | | held |
+-----+--------------------------+-----------------------------+-------------------------+
BUSINESS ORGANISATION
A22 (a) In case of amalgamating company, mention the details of amalgamated company
+-----+--------------------------+-----------------------------+-------------------------+
| PAN | Name of Amalgamated | Address of Amalgamated Company | Date of |
| | Company | | Amalgamation |
+-----+--------------------------+-----------------------------+-------------------------+
(b) In case of amalgamated company, mention the details of amalgamating company
+-----+--------------------------+-----------------------------+-------------------------+
| PAN | Name of Amalgamating | Address of Amalgamated Company | Date of |
| | Company | | Amalgamation |
+-----+--------------------------+-----------------------------+-------------------------+
(c) In case of demerged company, mention the details of resulting company
+-----+------------------------+-----------------------------+-------------------------+
| PAN | Name of Resulting | Address of Resulting Company | Date of Demerger |
| | Company | | |
+-----+------------------------+-----------------------------+-------------------------+
(d) In case of resulting company, mention the details of demerged company
+-----+------------------------+-----------------------------+-------------------------+
| PAN | Name of Demerged | Address of Demerged Company | Date of Demerger |
| | Company | | |
+-----+------------------------+-----------------------------+-------------------------+
KEY PERSONS
A23 Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the
previous year and the details of eligible person who is verifying the return.
+-------+------+-------------+-----------------------+------------+---------------------------+
| S.No. | Name | Designation | Residential Address | PAN/Aadhaar | Director Identification |
| | | | | No. | Number (DIN) issued by |
| | | | | | MCA, in case of Director |
+-------+------+-------------+-----------------------+------------+---------------------------+
SHAREHOLDERS
INFORMATION
A24 Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of
the previous year
+-------+-------------------+-------------------------+-------------------------+
| S.No. | Name and Address | Percentage of shares held | PAN (if allotted) |
+-------+-------------------+-------------------------+-------------------------+
OWNERSHIP INFORMATION
A25 (a) In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or
indirectly, of shares holding not less than 10% of the voting power at any time of the previous year
+-------+-----------+-----------+-------------------------+-------------------------+
| S.No. | Name | Address | Percentage of shares held | PAN/Aadhaar No. (if |
| | | | | allotted) |
+-------+-----------+-----------+-------------------------+-------------------------+
(b) In case of Foreign company, please furnish the details of immediate parent company.
+-------+------+-----------+---------------------+------------+-----------------------------------+
| S.No | Name | Address | Country of residence | PAN (if | Taxpayer’s registration number or |
| | | | | allotted) | any unique identification number |
| | | | | | allotted in the country of residence |
+-------+------+-----------+---------------------+------------+-----------------------------------+
(c) In case of foreign company, please furnish the details of ultimate parent company
+-----+------+-----------+---------------------+------------+-----------------------------------+
| S.No | Name | Address | Country of residence | PAN (if | Taxpayer’s registration number or |
| | | | | allotted) | any unique identification number |
| | | | | | allotted in the country of residence |
+-----+------+-----------+---------------------+------------+-----------------------------------+
NATURE OF COMPANY AND ITS BUSINESS
A26 Nature of company (Tick)
+---+-----------------------------------------------------------------------------------------------------+-----+-----+
| 1 | Whether a public sector company as defined in section 2(36A) of the Income- tax Act | Yes | No |
+---+-----------------------------------------------------------------------------------------------------+-----+-----+
| 2 | Whether a company owned by the Reserve Bank of India | Yes | No |
+---+-----------------------------------------------------------------------------------------------------+-----+-----+
| 3 | Whether a company in which not less than forty percent of the shares are | Yes | No |
| | held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank | | |
+---+-----------------------------------------------------------------------------------------------------+-----+-----+
| 4 | Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act,1949 | Yes | No |
+---+-----------------------------------------------------------------------------------------------------+-----+-----+
| 5 | Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act | Yes | No |
+---+-----------------------------------------------------------------------------------------------------+-----+-----+
| 6 | Whether a company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999) | Yes | No |
+---+-----------------------------------------------------------------------------------------------------+-----+-----+
| 7 | Whether a company being a non-banking Financial Institution | Yes | No |
+---+-----------------------------------------------------------------------------------------------------+-----+-----+
| 8 | Whether the company is unlisted? | Yes | No |
| | If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1 | | |
+---+-----------------------------------------------------------------------------------------------------+-----+-----+
Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other
than those declaring income under section 44AE
+-------+------+-------------+
| S.No. | Code | Description |
+-------+------+-------------+
| (i) | | |
| (ii) | | |
| (iii) | | |
+-------+------+-------------+
Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OR AS ON THE DATE OF AMALGAMATION
I Equity and Liabilities
QUITY AND LIABILITIES
1 Shareholder’s fund
A Share capital
+----+--------------------------------+-----+
| i | Authorised | Ai |
+----+--------------------------------+-----+
| ii | Issued, Subscribed and fully Paid up | Aii |
+----+--------------------------------+-----+
| iii| Subscribed but not fully paid | Aiii|
+----+--------------------------------+-----+
| iv | Total (Aii + Aiii) | Aiv |
+----+--------------------------------+-----+
B Reserves and Surplus
+----+--------------------------------+-----+
| i | Capital Reserve | Bi |
+----+--------------------------------+-----+
| ii | Capital Redemption Reserve | Bii |
+----+--------------------------------+-----+
| iii| Securities Premium Reserve | Biii|
+----+--------------------------------+-----+
| iv | Debenture Redemption Reserve | Biv |
+----+--------------------------------+-----+
| v | Revaluation Reserve | Bv |
+----+--------------------------------+-----+
| vi | Share options outstanding amount | Bvi |
+----+--------------------------------+-----+
| vii| Other reserve (specify nature and amount) | |
| | a viia | |
| | b viib | |
+----+--------------------------------+-----+
c Total (viia + viib) Bvii
viii Surplus i.e. Balance in statement of profit and loss
(Debit balance to be shown as –ve figure) Bviii
ix Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as –ve
figure) Bix
C Money received against share warrants 1C
D Total Shareholder’s fund (Aiv + Bix + 1C) 1D
2 Share application money pending allotment
+---+--------------------------------+---+
| i | Pending for less than one year | i |
| ii| Pending for more than one year | ii|
| iii| Total (i + ii) | 2 |
+---+--------------------------------+---+
3 Non-current liabilities
A Long-term borrowings
i Bonds/ debentures
a Foreign currency ia
b Rupee ib
c Total (ia + ib) ic
ii Term loans
a Foreign currency iia
b Rupee loans
1 From Banks b1
2 From others b2
3 Total (b1 + b2) b3
c Total Term loans (iia + b3) iic
iii Deferred payment liabilities iii
iv Deposits from related parties iv
v Other deposits v
vi Loans and advances from related parties vi
vii Other loans and advances vii
viii Long term maturities of finance lease obligations viii
ix Total Long-term borrowings (ic + iic + iii + iv + v + vi + vii + viii) 3A
B Deferred tax liabilities (net) 3B
C Other long-term liabilities
i Trade payables i
ii Others ii
iii Total Other long-term liabilities (i + ii) 3C
D Long-term provisions
i Provision for employee benefits i
ii Others ii
iii Total (i + ii) 3D
E Total Non-current liabilities (3A + 3B + 3C + 3D) 3E
4 Current liabilities
A Short-term borrowings
i Loans repayable on demand
a From Banks ia
b From Non-Banking Finance Companies ib
c From other financial institutions ic
d From others id
e Total Loans repayable on demand (ia + ib + ic + id) ie
ii Deposits from related parties ii
iii Loans and advances from related parties iii
iv Other loans and advances iv
v Other deposits v
vi Total Short-term borrowings (ie + ii + iii + iv + v) 4A
B Trade payables
i Outstanding for more than 1 year i
ii Others ii
iii Total Trade payables (i + ii) 4B
C Other current liabilities
i Current maturities of long-term debt i
ii Current maturities of finance lease obligations ii
iii Interest accrued but not due on borrowings iii
iv Interest accrued and due on borrowings iv
v Income received in advance v
vi Unpaid dividends vi
vii Application money received for allotment of
securities and due for refund and interest accrued vii
viii Unpaid matured deposits and interest accrued
thereon viii
ix Unpaid matured debentures and interest accrued
thereon ix
x Other payables x
xi Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x) 4C
D Short-term provisions
i Provision for employee benefit i
ii Provision for Income-tax ii
iii Proposed Dividend iii
iv Tax on dividend iv
v Other v
vi Total Short-term provisions (i + ii +iii + iv + v) 4D
E Total Current liabilities (4A + 4B + 4C + 4D) 4E
Total Equity and liabilities (1D + 2 + 3E + 4E) I
II ASSETS
1 Non-current assets
A Fixed assets
i Tangible assets
a Gross block ia
b Depreciation ib
c Impairment losses ic
d Net block (ia – ib - ic) id
ii Intangible assets
a Gross block iia
b Amortization iib
c Impairment losses iic
d Net block (iia – iib - iic) iid
iii Capital work-in-progress iii
iv Intangible assets under development iv
v Total Fixed assets (id + iid + iii + iv) Av
B Non-current investments
i Investment in property i
ii Investments in Equity instruments
a Listed equities iia
b Unlisted equities iib
c Total (iia + iib) iic
iii Investments in Preference shares iii
iv Investments in Government or trust securities iv
v Investments in Debenture or bonds v
vi Investments in Mutual funds vi
vii Investments in Partnership firms vii
viii Others Investments viii
ix Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii) Bix
C Deferred tax assets (Net) C
D Long-term loans and advances
i Capital advances i
ii Security deposits ii
iii Loans and advances to related parties iii
iv Other Loans and advances iv
v Total Long-term loans and advances (i + ii + iii + iv) Dv
vi Long-term loans and advances included in Dv which is
a for the purpose of business or profession via
b not for the purpose of business or profession vib
c given to shareholder, being the beneficial
owner of share, or to any concern or on behalf/
benefit of such shareholder as per section
2(22)(e) of I.T. Act
vic
E Other non-current assets
i Long-term trade receivables
a Secured, considered good ia
b Unsecured, considered good ib
c Doubtful ic
d Total Other non-current assets (ia + ib + ic) id
ii Others ii
iii Total (id + ii) Eiii
iv Non-current assets included in Eiii which is due
from shareholder, being the beneficial owner of
share, or from any concern or on behalf/ benefit of
such shareholder as per section 2(22)(e) of I.T. Act
iv
F Total Non-current assets (Av + Bix + C + Dv + Eiii) 1F
2 Current assets
A Current investments
i Investment in Equity instruments
a Listed equities ia
b Unlisted equities ib
c Total (ia + ib) ic
ii Investment in Preference shares ii
iii Investment in government or trust securities iii
iv Investment in debentures or bonds iv
v Investment in Mutual funds v
vi Investment in partnership firms vi
vii Other investment vii
viii Total Current investments (ic + ii + iii + iv + v + vi + vii) Aviii
B Inventories
i Raw materials i
ii Work-in-progress ii
iii Finished goods iii
iv Stock-in-trade (in respect of goods acquired for
trading) iv
v Stores and spares v
vi Loose tools vi
vii Others vii
viii Total Inventories (i + ii + iii + iv + v + vi + vii) Bviii
C Trade receivables
i Outstanding for more than 6 months i
ii Others ii
iii Total Trade receivables (i + ii + iii) Ciii
D Cash and cash equivalents
i Balances with Banks i
ii Cheques, drafts in hand ii
iii Cash in hand iii
iv Others iv
v Total Cash and cash equivalents (i + ii + iii + iv) Dv
E Short-term loans and advances
i Loans and advances to related parties i
ii Others ii
iii Total Short-term loans and advances (i + ii) Eiii
iv Short-term loans and advances included in Eiii which is
a for the purpose of business or profession iva
b not for the purpose of business or profession ivb
c given to a shareholder, being the beneficial
owner of share, or to any concern or on
behalf/ benefit of such shareholder as per
section 2(22)(e) of I.T. Act
ivc
VI Other Financial Assets VI
Total Financial Assets (I + II + III + IV + V + VI) 2B
C Current Tax Assets (Net) 2C
D Other current assets
i Advances other than capital advances i
ii Others (specify nature) ii
iii Total 2D
Total Current assets (2A + 2B + 2C + 2D) 2
Total Assets (1 + 2) II
Part A Manufacturing
Account
Manufacturing Account for the financial year 2025-26 (fill items 1 to 3 in a case where regular books
of account are maintained, otherwise fill items 61 to 62 as applicable)
1 Debits to Manufacturing account
A Opening Inventory
i Opening stock of raw-material i
ii Opening stock of Work in progress ii
iii Total (i + ii) Aiii
B Purchases (net of refunds and duty or tax, if any) B
C Direct wages C
D Direct expenses (Di + Dii + Diii) D
i Carriage inward i
ii Power and fuel ii
iii Other direct expenses iii
E Factory Overheads
i Indirect wages i
ii Factory rent and rates ii
iii Factory Insurance iii
iv Factory fuel and power iv
v Factory general expenses v
vi Depreciation of factory machinery vi
vii Total (i+ii+iii+iv+v+vi) Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F
2 Closing Stock
i Raw material 2i
ii Work-in-progress 2ii
Total (2i +2ii) 2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3
Part A Trading
Account
Trading Account for the financial year 2025-26 (fill items 4 to 12 in a case where regular books of
account are maintained, otherwise fill items 61 to 62 as applicable)
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
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) 10xii
11 Cost of goods produced – Transferred from Manufacturing Account 11
12 Gross Profit from Business/Profession - transferred to Statement of Profit and Loss
(6-7-8-9-10xii-11) 12
12a Turnover from Intraday Trading 12a
12b Income from Intraday Trading - transferred to Statement of Profit and Loss 12b
12c Turnover from Futures & Options Trading 12c
12d Income from Futures & Options Trading - transferred to Statement of Profit and Loss 12d
Part A-P& L STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 (fill items 13 to 60 in a
case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable)
13 Gross profit transferred from Trading Account (12+12b+12d) 13
14 Other income
i Rent i
ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
vi Profit on sale of investment being securities chargeable
to Securities Transaction Tax (STT) vi
vii Profit on sale of other investment vii
viii Gain (loss) on account of foreign exchange fluctuation
u/s 43AA viii
ix Profit on conversion of inventory into capital asset u/s
28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x Agricultural income x
xi Any other income (specify nature and amount)
a xia
b xib
c Total (xia + xib) xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii
15 Total of credits to Statement of profit and loss (13+14xii) 15
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
xiia Whether any compensation, included in 22xi, paid to non-residents xiia Yes / No
xiib If Yes, amount paid to non-residents xiib
23 Insurance
i Medical Insurance 23i
ii Life Insurance 23ii
iii Keyman’s Insurance 23iii
iv Other Insurance including factory, office, car, goods,
etc. 23iv
v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v
24 Workmen and staff welfare expenses 24
25 Entertainment 25
26 Hospitality 26
27 Conference 27
28 Sales promotion including publicity (other than advertisement) 28
29 Advertisement 29
30 Commission
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 30iii
31 Royalty
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 31iii
32 Professional / Consultancy fees / Fee for technical services
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 32iii
33 Hotel, boarding and Lodging 33
34 Traveling expenses other than on foreign traveling 34
35 Foreign travelling expenses 35
36 Conveyance expenses 36
37 Telephone expenses 37
38 Guest House expenses 38
39 Club expenses 39
40 Festival celebration expenses 40
41 Scholarship 41
42 Gift 42
43 Donation 43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on
income)
i Union excise duty 44i
ii Service tax 44ii
iii VAT/ Sales tax 44iii
iv Cess 44iv
v Central Goods & Service Tax (CGST) 44v
vi State Goods & Services Tax (SGST) 44vi
vii Integrated Goods & Services Tax (IGST) 44vii
viii Union Territory Goods & Services Tax (UTGST) 44viii
ix Any other rate, tax, duty or cess incl STT and
CTT 44ix
x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix) 44x
45 Audit fee 45
46 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1) 47i(1)
(i2) 47ii(2)
(i3) 47i(3)
(Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i
ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address) 47ii
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| S.No. | Name | Flat / Door/ Block No | Name of Premises/ | Road/ Street/ | Area/ Locality | Town/ | State | Country|
| | | | Building/ Village | Post Office | | City/ | | |
| | | | | | | District | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| 1 | | | | | | | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
PIN
Code
ZIP
Code
Amount
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh) 47iii
iv Total Bad Debt (47i + 47ii + 47iii)) 47iv
48 Provision for bad and doubtful debts 48
49 Other provisions 49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50
51 Interest
i Paid outside India, or paid in India to a non-resident other
than a company or a foreign company i
ii To others ii
iii Total (i + ii) 51iii
52 Depreciation and amortisation 52
53 Net profit before taxes (50 – 51iii – 52) 53
54 Provision for current tax 54
55 Provision for Deferred Tax 55
56 Profit after tax (53 - 54 - 55) 56
57 Balance brought forward from previous year 57
58 Amount available for appropriation (56 + 57) 58
59 Appropriations
i Transfer to reserves and surplus 59i
ii Proposed dividend/ Interim dividend 59ii
iii Tax on dividend/ Tax on dividend for earlier years 59iii
iv Appropriation towards Corporate Social Responsibility (CSR) activities
(in case of companies covered under section 135 of Companies Act, 2013)
59iv
v Any other appropriation 59v
vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi
60 Balance carried to balance sheet (58 - 59vi) 60
61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
+--------+-----------------+----------------+-------------+
| SR. NO. | Name of Business | Business code | Description |
+--------+-----------------+----------------+-------------+
62 In case of Foreign Company whose total income comprises of profits and gains from business referred
to in sections 44B, 44BB, 44BBA, 44BBB, 44BBD, 44D or having eligible business of selling raw
diamond (refer rule 10TIA) furnish the following information
a Gross receipts / Turnover 62a
b Net profit 62b
Part A Manufacturing
Account Ind AS
Manufacturing Account for the financial year 2025-26 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015)]
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 D
i Carriage inward i
ii Power and fuel ii
iii Other direct expenses iii
E Factory Overheads
i Indirect wages
ii Factory rent and rates
iii Factory Insurance
iv Factory fuel and power
v Factory general expenses
vi Depreciation of factory machinery
vii Total (i+ii+iii+iv+v+vi) Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F
2 Closing Stock
i Raw material 2i
ii Work-in-progress 2ii
Total (2i +2ii) 2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3
Part A Trading
Account Ind AS
Trading Account for the financial year 2025-26 [applicable for a company whose financial statements are
drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting
Standards) Rules, 2015]
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
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) 10xii
11 Cost of goods produced – Transferred from Manufacturing Account 11
12 Gross Profit from Business/Profession - transferred to Statement of Profit and Loss
(6-7-8-9-10xii-11) 12
12a Turnover from Intraday Trading 12a
12b Income from Intraday Trading - transferred to Statement of Profit and Loss 12b
12c Turnover from Futures & Options Trading 12c
12d Income from Futures & Options Trading - transferred to Statement of Profit and Loss 12d
Part A-P& L STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 [applicable for a company whose
financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the
companies (Indian Accounting Standards) Rules, 2015]
13 Gross profit transferred from Trading Account (12+12b+12d) 13
14 Other income
i Rent i
ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
vi Profit on sale of investment being securities chargeable
to Securities Transaction Tax (STT) vi
vii Profit on sale of other investment vii
viii Gain (loss) on account of foreign exchange fluctuation
u/s 43AA viii
ix Profit on conversion of inventory into capital asset u/s
28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x Agricultural income x
xi Any other income (specify nature and amount)
a xia
b xib
c Total (xia + xib) xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii
15 Total of credits to Statement of profit and loss (13+14xii) 15
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
xiib If Yes, amount paid to non-residents xiib
23 Insurance
i Medical Insurance 23i
ii Life Insurance 23ii
iii Keyman’s Insurance 23iii
iv Other Insurance including factory, office, car, goods,
etc. 23iv
v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v
24 Workmen and staff welfare expenses 24
25 Entertainment 25
26 Hospitality 26
27 Conference 27
28 Sales promotion including publicity (other than advertisement) 28
29 Advertisement 29
30 Commission
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 30iii
31 Royalty
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 31iii
32 Professional / Consultancy fees / Fee for technical services
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 32iii
33 Hotel, boarding and Lodging 33
34 Traveling expenses other than on foreign traveling 34
35 Foreign travelling expenses 35
36 Conveyance expenses 36
37 Telephone expenses 37
38 Guest House expenses 38
39 Club expenses 39
40 Festival celebration expenses 40
41 Scholarship 41
42 Gift 42
43 Donation 43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on
income)
i Union excise duty 44i
ii Service tax 44ii
iii VAT/ Sales tax 44iii
iv Cess 44iv
v Central Goods & Service Tax (CGST) 44v
vi State Goods & Services Tax (SGST) 44vi
vii Integrated Goods & Services Tax (IGST) 44vii
viii Union Territory Goods & Services Tax (UTGST) 44viii
ix Any other rate, tax, duty or cess incl STT and
CTT 44ix
x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix) 44x
45 Audit fee 45
46 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1) 47i(1)
(i2) 47ii(2)
(i3) 47i(3)
(Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i
ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address) 47ii
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| S.No. | Name | Flat / Door/ Block No | Name of Premises/ | Road/ Street/ | Area/ Locality | Town/ | State | Country|
| | | | Building/ Village | Post Office | | City/ | | |
| | | | | | | District | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| 1 | | | | | | | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
PIN
Code
ZIP
Code
Amount
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh) 47iii
iv Total Bad Debt (47i + 47ii + 47iii)) 47iv
48 Provision for bad and doubtful debts 48
49 Other provisions 49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50
51 Interest
i Paid outside India, or paid in India to a non-resident other
than a company or a foreign company i
ii To others ii
iii Total (i + ii) 51iii
52 Depreciation and amortisation 52
53 Net profit before taxes (50 – 51iii – 52) 53
54 Provision for current tax 54
55 Provision for Deferred Tax 55
56 Profit after tax (53 - 54 - 55) 56
57 Balance brought forward from previous year 57
58 Amount available for appropriation (56 + 57) 58
59 Appropriations
i Transfer to reserves and surplus 59i
ii Proposed dividend/ Interim dividend 59ii
iii Tax on dividend/ Tax on dividend for earlier years 59iii
iv Appropriation towards Corporate Social Responsibility
(CSR) activities (in case of companies covered under
section 135 of Companies Act, 2013)
59iv
v Any other appropriation 59v
vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi
60 Balance carried to balance sheet (58 - 59vi) 60
61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
+--------+-----------------+----------------+-------------+
| SR. NO. | Name of Business | Business code | Description |
+--------+-----------------+----------------+-------------+
62 In case of Foreign Company whose total income comprises of profits and gains from business referred
to in sections 44B, 44BB, 44BBA, 44BBB, 44BBD, 44D or having eligible business of selling raw
diamond (refer rule 10TIA) furnish the following information
a Gross receipts / Turnover 62a
b Net profit 62b
Part A Manufacturing
Account Ind AS
Manufacturing Account for the financial year 2025-26 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015)]
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 D
i Carriage inward i
ii Power and fuel ii
iii Other direct expenses iii
E Factory Overheads
i Indirect wages
ii Factory rent and rates
iii Factory Insurance
iv Factory fuel and power
v Factory general expenses
vi Depreciation of factory machinery
vii Total (i+ii+iii+iv+v+vi) Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F
2 Closing Stock
i Raw material 2i
ii Work-in-progress 2ii
Total (2i +2ii) 2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3
Part A Trading
Account Ind AS
Trading Account for the financial year 2025-26 [applicable for a company whose financial statements are
drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting
Standards) Rules, 2015]
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
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) 10xii
11 Cost of goods produced – Transferred from Manufacturing Account 11
12 Gross Profit from Business/Profession - transferred to Statement of Profit and Loss
(6-7-8-9-10xii-11) 12
12a Turnover from Intraday Trading 12a
12b Income from Intraday Trading - transferred to Statement of Profit and Loss 12b
12c Turnover from Futures & Options Trading 12c
12d Income from Futures & Options Trading - transferred to Statement of Profit and Loss 12d
Part A-P& L STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 [applicable for a company whose
financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the
companies (Indian Accounting Standards) Rules, 2015]
13 Gross profit transferred from Trading Account (12+12b+12d) 13
14 Other income
i Rent i
ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
vi Profit on sale of investment being securities chargeable
to Securities Transaction Tax (STT) vi
vii Profit on sale of other investment vii
viii Gain (loss) on account of foreign exchange fluctuation
u/s 43AA viii
ix Profit on conversion of inventory into capital asset u/s
28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x Agricultural income x
xi Any other income (specify nature and amount)
a xia
b xib
c Total (xia + xib) xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii
15 Total of credits to Statement of profit and loss (13+14xii) 15
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
xiib If Yes, amount paid to non-residents xiib
23 Insurance
i Medical Insurance 23i
ii Life Insurance 23ii
iii Keyman’s Insurance 23iii
iv Other Insurance including factory, office, car, goods,
etc. 23iv
v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v
24 Workmen and staff welfare expenses 24
25 Entertainment 25
26 Hospitality 26
27 Conference 27
28 Sales promotion including publicity (other than advertisement) 28
29 Advertisement 29
30 Commission
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 30iii
31 Royalty
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 31iii
32 Professional / Consultancy fees / Fee for technical services
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 32iii
33 Hotel, boarding and Lodging 33
34 Traveling expenses other than on foreign traveling 34
35 Foreign travelling expenses 35
36 Conveyance expenses 36
37 Telephone expenses 37
38 Guest House expenses 38
39 Club expenses 39
40 Festival celebration expenses 40
41 Scholarship 41
42 Gift 42
43 Donation 43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on
income)
i Union excise duty 44i
ii Service tax 44ii
iii VAT/ Sales tax 44iii
iv Cess 44iv
v Central Goods & Service Tax (CGST) 44v
vi State Goods & Services Tax (SGST) 44vi
vii Integrated Goods & Services Tax (IGST) 44vii
viii Union Territory Goods & Services Tax (UTGST) 44viii
ix Any other rate, tax, duty or cess incl STT and
CTT 44ix
x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix) 44x
45 Audit fee 45
46 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1) 47i(1)
(i2) 47ii(2)
(i3) 47i(3)
(Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i
ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address) 47ii
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| S.No. | Name | Flat / Door/ Block No | Name of Premises/ | Road/ Street/ | Area/ Locality | Town/ | State | Country|
| | | | Building/ Village | Post Office | | City/ | | |
| | | | | | | District | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| 1 | | | | | | | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
PIN
Code
ZIP
Code
Amount
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh) 47iii
iv Total Bad Debt (47i + 47ii + 47iii)) 47iv
48 Provision for bad and doubtful debts 48
49 Other provisions 49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50
51 Interest
i Paid outside India, or paid in India to a non-resident other
than a company or a foreign company i
ii To others ii
iii Total (i + ii) 51iii
52 Depreciation and amortisation 52
53 Net profit before taxes (50 – 51iii – 52) 53
54 Provision for current tax 54
55 Provision for Deferred Tax 55
56 Profit after tax (53 - 54 - 55) 56
57 Balance brought forward from previous year 57
58 Amount available for appropriation (56 + 57) 58
59 Appropriations
i Transfer to reserves and surplus 59i
ii Proposed dividend/ Interim dividend 59ii
iii Tax on dividend/ Tax on dividend for earlier years 59iii
iv Appropriation towards Corporate Social Responsibility
(CSR) activities (in case of companies covered under
section 135 of Companies Act, 2013)
59iv
v Any other appropriation 59v
vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi
60 Balance carried to balance sheet (58 - 59vi) 60
61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
+--------+-----------------+----------------+-------------+
| SR. NO. | Name of Business | Business code | Description |
+--------+-----------------+----------------+-------------+
62 In case of Foreign Company whose total income comprises of profits and gains from business referred
to in sections 44B, 44BB, 44BBA, 44BBB, 44BBD, 44D or having eligible business of selling raw
diamond (refer rule 10TIA) furnish the following information
a Gross receipts / Turnover 62a
b Net profit 62b
Part A Manufacturing
Account Ind AS
Manufacturing Account for the financial year 2025-26 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015)]
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 D
i Carriage inward i
ii Power and fuel ii
iii Other direct expenses iii
E Factory Overheads
i Indirect wages
ii Factory rent and rates
iii Factory Insurance
iv Factory fuel and power
v Factory general expenses
vi Depreciation of factory machinery
vii Total (i+ii+iii+iv+v+vi) Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F
2 Closing Stock
i Raw material 2i
ii Work-in-progress 2ii
Total (2i +2ii) 2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3
Part A Trading
Account Ind AS
Trading Account for the financial year 2025-26 [applicable for a company whose financial statements are
drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting
Standards) Rules, 2015]
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
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) 10xii
11 Cost of goods produced – Transferred from Manufacturing Account 11
12 Gross Profit from Business/Profession - transferred to Statement of Profit and Loss
(6-7-8-9-10xii-11) 12
12a Turnover from Intraday Trading 12a
12b Income from Intraday Trading - transferred to Statement of Profit and Loss 12b
12c Turnover from Futures & Options Trading 12c
12d Income from Futures & Options Trading - transferred to Statement of Profit and Loss 12d
Part A-P& L STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 [applicable for a company whose
financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the
companies (Indian Accounting Standards) Rules, 2015]
13 Gross profit transferred from Trading Account (12+12b+12d)
14 Other income
i Rent i
ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
vi Profit on sale of investment being securities chargeable
to Securities Transaction Tax (STT) vi
vii Profit on sale of other investment vii
viii Gain (loss) on account of foreign exchange fluctuation
u/s 43AA viii
ix Profit on conversion of inventory into capital asset u/s
28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x Agricultural income x
xi Any other income (specify nature and amount)
a xia
b xib
c Total (xia + xib) xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii
15 Total of credits to Statement of profit and loss (13+14xii) 15
16 Freight outward 16
17 Consumption of stores and spare parts 17
18 Power and fuel 18
19 Rents 19
20 Repairs to building 20
21 Repairs to machinery 21
22 Compensation to employees
i Salaries and wages 22i
ii Bonus 22ii
iii Reimbursement of medical expenses 22iii
iv Leave encashment 22iv
v Leave travel benefits 22v
vi Contribution to approved superannuation fund 22vi
vii Contribution to recognised provident fund 22vii
viii Contribution to recognised gratuity fund 22viii
ix Contribution to any other fund 22ix
x Any other benefit to employees in respect of which an
expenditure has been incurred 22x
xi Total compensation to employees (total of 22i to 22x) 22xi
xii Whether any compensation, included in 22xi, paid to non-residents xiia Yes / No
If Yes, amount paid to non-residents xiib
23 Insurance
i Medical Insurance 23i
ii Life Insurance 23ii
iii Keyman’s Insurance 23iii
iv Other Insurance including factory, office, car, goods,
etc. 23iv
v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v
24 Workmen and staff welfare expenses 24
25 Entertainment 25
26 Hospitality 26
27 Conference 27
28 Sales promotion including publicity (other than advertisement) 28
29 Advertisement 29
30 Commission
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 30iii
31 Royalty
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 31iii
32 Professional / Consultancy fees / Fee for technical services
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 32iii
33 Hotel, boarding and Lodging 33
34 Traveling expenses other than on foreign traveling 34
35 Foreign travelling expenses 35
36 Conveyance expenses 36
37 Telephone expenses 37
38 Guest House expenses 38
39 Club expenses 39
40 Festival celebration expenses 40
41 Scholarship 41
42 Gift 42
43 Donation 43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on
income)
i Union excise duty 44i
ii Service tax 44ii
iii VAT/ Sales tax 44iii
iv Cess 44iv
v Central Goods & Service Tax (CGST) 44v
vi State Goods & Services Tax (SGST) 44vi
vii Integrated Goods & Services Tax (IGST) 44vii
viii Union Territory Goods & Services Tax (UTGST) 44viii
ix Any other rate, tax, duty or cess incl STT and
CTT 44ix
x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix) 44x
45 Audit fee 45
46 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1) 47i(1)
(i2) 47ii(2)
(i3) 47i(3)
(Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i
ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address) 47ii
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| S.No. | Name | Flat / Door/ Block No | Name of Premises/ | Road/ Street/ | Area/ Locality | Town/ | State | Country|
| | | | Building/ Village | Post Office | | City/ | | |
| | | | | | | District | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| 1 | | | | | | | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
PIN
Code
ZIP
Code
Amount
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh) 47iii
iv Total Bad Debt (47i + 47ii + 47iii)) 47iv
48 Provision for bad and doubtful debts 48
49 Other provisions 49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50
51 Interest
i Paid outside India, or paid in India to a non-resident other
than a company or a foreign company i
ii To others ii
iii Total (i + ii) 51iii
52 Depreciation and amortisation 52
53 Net profit before taxes (50 – 51iii – 52) 53
54 Provision for current tax 54
55 Provision for Deferred Tax 55
56 Profit after tax (53 - 54 - 55) 56
57 Balance brought forward from previous year 57
58 Amount available for appropriation (56 + 57) 58
59 Appropriations
i Transfer to reserves and surplus 59i
ii Proposed dividend/ Interim dividend 59ii
iii Tax on dividend/ Tax on dividend for earlier years 59iii
iv Appropriation towards Corporate Social Responsibility
(CSR) activities (in case of companies covered under
section 135 of Companies Act, 2013)
59iv
v Any other appropriation 59v
vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi
60 Balance carried to balance sheet (58 - 59vi) 60
61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
+--------+-----------------+----------------+-------------+
| SR. NO. | Name of Business | Business code | Description |
+--------+-----------------+----------------+-------------+
62 In case of Foreign Company whose total income comprises of profits and gains from business referred
to in sections 44B, 44BB, 44BBA, 44BBB, 44BBD, 44D or having eligible business of selling raw
diamond (refer rule 10TIA) furnish the following information
a Gross receipts / Turnover 62a
b Net profit 62b
Part A Manufacturing
Account Ind AS
Manufacturing Account for the financial year 2025-26 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015)]
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 D
i Carriage inward i
ii Power and fuel ii
iii Other direct expenses iii
E Factory Overheads
i Indirect wages
ii Factory rent and rates
iii Factory Insurance
iv Factory fuel and power
v Factory general expenses
vi Depreciation of factory machinery
vii Total (i+ii+iii+iv+v+vi) Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F
2 Closing Stock
i Raw material 2i
ii Work-in-progress 2ii
Total (2i +2ii) 2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3
Part A Trading
Account Ind AS
Trading Account for the financial year 2025-26 [applicable for a company whose financial statements are
drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting
Standards) Rules, 2015]
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
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) 10xii
11 Cost of goods produced – Transferred from Manufacturing Account 11
12 Gross Profit from Business/Profession - transferred to Statement of Profit and Loss
(6-7-8-9-10xii-11) 12
12a Turnover from Intraday Trading 12a
12b Income from Intraday Trading - transferred to Statement of Profit and Loss 12b
12c Turnover from Futures & Options Trading 12c
12d Income from Futures & Options Trading - transferred to Statement of Profit and Loss 12d
Part A-P& L STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 [applicable for a company whose
financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the
companies (Indian Accounting Standards) Rules, 2015]
13 Gross profit transferred from Trading Account (12+12b+12d) 13
14 Other income
i Rent i
ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
vi Profit on sale of investment being securities chargeable
to Securities Transaction Tax (STT) vi
vii Profit on sale of other investment vii
viii Gain (loss) on account of foreign exchange fluctuation
u/s 43AA viii
ix Profit on conversion of inventory into capital asset u/s
28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x Agricultural income x
xi Any other income (specify nature and amount)
a xia
b xib
c Total (xia + xib) xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii
15 Total of credits to Statement of profit and loss (13+14xii) 15
16 Freight outward 16
17 Consumption of stores and spare parts 17
18 Power and fuel 18
19 Rents 19
20 Repairs to building 20
21 Repairs to machinery 21
22 Compensation to employees
i Salaries and wages 22i
ii Bonus 22ii
iii Reimbursement of medical expenses 22iii
iv Leave encashment 22iv
v Leave travel benefits 22v
vi Contribution to approved superannuation fund 22vi
vii Contribution to recognised provident fund 22vii
viii Contribution to recognised gratuity fund 22viii
ix Contribution to any other fund 22ix
x Any other benefit to employees in respect of which an
expenditure has been incurred 22x
xi Total compensation to employees (total of 22i to 22x) 22xi
xii Whether any compensation, included in 22xi, paid to non-residents xiia Yes / No
If Yes, amount paid to non-residents xiib
23 Insurance
i Medical Insurance 23i
ii Life Insurance 23ii
iii Keyman’s Insurance 23iii
iv Other Insurance including factory, office, car, goods,
etc. 23iv
v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v
24 Workmen and staff welfare expenses 24
25 Entertainment 25
26 Hospitality 26
27 Conference 27
28 Sales promotion including publicity (other than advertisement) 28
29 Advertisement 29
30 Commission
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 30iii
31 Royalty
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 31iii
32 Professional / Consultancy fees / Fee for technical services
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 32iii
33 Hotel, boarding and Lodging 33
34 Traveling expenses other than on foreign traveling 34
35 Foreign travelling expenses 35
36 Conveyance expenses 36
37 Telephone expenses 37
38 Guest House expenses 38
39 Club expenses 39
40 Festival celebration expenses 40
41 Scholarship 41
42 Gift 42
43 Donation 43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on
income)
i Union excise duty 44i
ii Service tax 44ii
iii VAT/ Sales tax 44iii
iv Cess 44iv
v Central Goods & Service Tax (CGST) 44v
vi State Goods & Services Tax (SGST) 44vi
vii Integrated Goods & Services Tax (IGST) 44vii
viii Union Territory Goods & Services Tax (UTGST) 44viii
ix Any other rate, tax, duty or cess incl STT and
CTT 44ix
x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix) 44x
45 Audit fee 45
46 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1) 47i(1)
(i2) 47ii(2)
(i3) 47i(3)
(Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i
ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address) 47ii
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| S.No. | Name | Flat / Door/ Block No | Name of Premises/ | Road/ Street/ | Area/ Locality | Town/ | State | Country|
| | | | Building/ Village | Post Office | | City/ | | |
| | | | | | | District | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| 1 | | | | | | | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
PIN
Code
ZIP
Code
Amount
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh) 47iii
iv Total Bad Debt (47i + 47ii + 47iii)) 47iv
48 Provision for bad and doubtful debts 48
49 Other provisions 49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50
51 Interest
i Paid outside India, or paid in India to a non-resident other
than a company or a foreign company i
ii To others ii
iii Total (i + ii) 51iii
52 Depreciation and amortisation 52
53 Net profit before taxes (50 – 51iii – 52) 53
54 Provision for current tax 54
55 Provision for Deferred Tax 55
56 Profit after tax (53 - 54 - 55) 56
57 Balance brought forward from previous year 57
58 Amount available for appropriation (56 + 57) 58
59 Appropriations
i Transfer to reserves and surplus 59i
ii Proposed dividend/ Interim dividend 59ii
iii Tax on dividend/ Tax on dividend for earlier years 59iii
iv Appropriation towards Corporate Social Responsibility
(CSR) activities (in case of companies covered under
section 135 of Companies Act, 2013)
59iv
v Any other appropriation 59v
vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi
60 Balance carried to balance sheet (58 - 59vi) 60
61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
+--------+-----------------+----------------+-------------+
| SR. NO. | Name of Business | Business code | Description |
+--------+-----------------+----------------+-------------+
62 In case of Foreign Company whose total income comprises of profits and gains from business referred
to in sections 44B, 44BB, 44BBA, 44BBB, 44BBD, 44D or having eligible business of selling raw
diamond (refer rule 10TIA) furnish the following information
a Gross receipts / Turnover 62a
b Net profit 62b
Part A Manufacturing
Account Ind AS
Manufacturing Account for the financial year 2025-26 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015)]
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 D
i Carriage inward i
ii Power and fuel ii
iii Other direct expenses iii
E Factory Overheads
i Indirect wages
ii Factory rent and rates
iii Factory Insurance
iv Factory fuel and power
v Factory general expenses
vi Depreciation of factory machinery
vii Total (i+ii+iii+iv+v+vi) Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F
2 Closing Stock
i Raw material 2i
ii Work-in-progress 2ii
Total (2i +2ii) 2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3
Part A Trading
Account Ind AS
Trading Account for the financial year 2025-26 [applicable for a company whose financial statements are
drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting
Standards) Rules, 2015]
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
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) 10xii
11 Cost of goods produced – Transferred from Manufacturing Account 11
12 Gross Profit from Business/Profession - transferred to Statement of Profit and Loss
(6-7-8-9-10xii-11) 12
12a Turnover from Intraday Trading 12a
12b Income from Intraday Trading - transferred to Statement of Profit and Loss 12b
12c Turnover from Futures & Options Trading 12c
12d Income from Futures & Options Trading - transferred to Statement of Profit and Loss 12d
Part A-P& L STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 [applicable for a company whose
financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the
companies (Indian Accounting Standards) Rules, 2015]
13 Gross profit transferred from Trading Account (12+12b+12d) 13
14 Other income
i Rent i
ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
vi Profit on sale of investment being securities chargeable
to Securities Transaction Tax (STT) vi
vii Profit on sale of other investment vii
viii Gain (loss) on account of foreign exchange fluctuation
u/s 43AA viii
ix Profit on conversion of inventory into capital asset u/s
28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x Agricultural income x
xi Any other income (specify nature and amount)
a xia
b xib
c Total (xia + xib) xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii
15 Total of credits to Statement of profit and loss (13+14xii) 15
16 Freight outward 16
17 Consumption of stores and spare parts 17
18 Power and fuel 18
19 Rents 19
20 Repairs to building 20
21 Repairs to machinery 21
22 Compensation to employees
i Salaries and wages 22i
ii Bonus 22ii
iii Reimbursement of medical expenses 22iii
iv Leave encashment 22iv
v Leave travel benefits 22v
vi Contribution to approved superannuation fund 22vi
vii Contribution to recognised provident fund 22vii
viii Contribution to recognised gratuity fund 22viii
ix Contribution to any other fund 22ix
x Any other benefit to employees in respect of which an
expenditure has been incurred 22x
xi Total compensation to employees (total of 22i to 22x) 22xi
xii Whether any compensation, included in 22xi, paid to non-residents xiia Yes / No
If Yes, amount paid to non-residents xiib
23 Insurance
i Medical Insurance 23i
ii Life Insurance 23ii
iii Keyman’s Insurance 23iii
iv Other Insurance including factory, office, car, goods,
etc. 23iv
v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v
24 Workmen and staff welfare expenses 24
25 Entertainment 25
26 Hospitality 26
27 Conference 27
28 Sales promotion including publicity (other than advertisement) 28
29 Advertisement 29
30 Commission
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 30iii
31 Royalty
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 31iii
32 Professional / Consultancy fees / Fee for technical services
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 32iii
33 Hotel, boarding and Lodging 33
34 Traveling expenses other than on foreign traveling 34
35 Foreign travelling expenses 35
36 Conveyance expenses 36
37 Telephone expenses 37
38 Guest House expenses 38
39 Club expenses 39
40 Festival celebration expenses 40
41 Scholarship 41
42 Gift 42
43 Donation 43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on
income)
i Union excise duty 44i
ii Service tax 44ii
iii VAT/ Sales tax 44iii
iv Cess 44iv
v Central Goods & Service Tax (CGST) 44v
vi State Goods & Services Tax (SGST) 44vi
vii Integrated Goods & Services Tax (IGST) 44vii
viii Union Territory Goods & Services Tax (UTGST) 44viii
ix Any other rate, tax, duty or cess incl STT and
CTT 44ix
x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix) 44x
45 Audit fee 45
46 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1) 47i(1)
(i2) 47ii(2)
(i3) 47i(3)
(Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i
ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address) 47ii
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| S.No. | Name | Flat / Door/ Block No | Name of Premises/ | Road/ Street/ | Area/ Locality | Town/ | State | Country|
| | | | Building/ Village | Post Office | | City/ | | |
| | | | | | | District | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| 1 | | | | | | | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
PIN
Code
ZIP
Code
Amount
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh) 47iii
iv Total Bad Debt (47i + 47ii + 47iii)) 47iv
48 Provision for bad and doubtful debts 48
49 Other provisions 49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50
51 Interest
i Paid outside India, or paid in India to a non-resident other
than a company or a foreign company i
ii To others ii
iii Total (i + ii) 51iii
52 Depreciation and amortisation 52
53 Net profit before taxes (50 – 51iii – 52) 53
54 Provision for current tax 54
55 Provision for Deferred Tax 55
56 Profit after tax (53 - 54 - 55) 56
57 Balance brought forward from previous year 57
58 Amount available for appropriation (56 + 57) 58
59 Appropriations
i Transfer to reserves and surplus 59i
ii Proposed dividend/ Interim dividend 59ii
iii Tax on dividend/ Tax on dividend for earlier years 59iii
iv Appropriation towards Corporate Social Responsibility
(CSR) activities (in case of companies covered under
section 135 of Companies Act, 2013)
59iv
v Any other appropriation 59v
vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi
60 Balance carried to balance sheet (58 - 59vi) 60
61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
+--------+-----------------+----------------+-------------+
| SR. NO. | Name of Business | Business code | Description |
+--------+-----------------+----------------+-------------+
62 In case of Foreign Company whose total income comprises of profits and gains from business referred
to in sections 44B, 44BB, 44BBA, 44BBB, 44BBD, 44D or having eligible business of selling raw
diamond (refer rule 10TIA) furnish the following information
a Gross receipts / Turnover 62a
b Net profit 62b
Part A Manufacturing
Account Ind AS
Manufacturing Account for the financial year 2025-26 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015)]
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 D
i Carriage inward i
ii Power and fuel ii
iii Other direct expenses iii
E Factory Overheads
i Indirect wages
ii Factory rent and rates
iii Factory Insurance
iv Factory fuel and power
v Factory general expenses
vi Depreciation of factory machinery
vii Total (i+ii+iii+iv+v+vi) Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F
2 Closing Stock
i Raw material 2i
ii Work-in-progress 2ii
Total (2i +2ii) 2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3
Part A Trading
Account Ind AS
Trading Account for the financial year 2025-26 [applicable for a company whose financial statements are
drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting
Standards) Rules, 2015]
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
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) 10xii
11 Cost of goods produced – Transferred from Manufacturing Account 11
12 Gross Profit from Business/Profession - transferred to Statement of Profit and Loss
(6-7-8-9-10xii-11) 12
12a Turnover from Intraday Trading 12a
12b Income from Intraday Trading - transferred to Statement of Profit and Loss 12b
12c Turnover from Futures & Options Trading 12c
12d Income from Futures & Options Trading - transferred to Statement of Profit and Loss 12d
Part A-P& L STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 [applicable for a company whose
financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the
companies (Indian Accounting Standards) Rules, 2015]
13 Gross profit transferred from Trading Account (12+12b+12d) 13
14 Other income
i Rent i
ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
vi Profit on sale of investment being securities chargeable
to Securities Transaction Tax (STT) vi
vii Profit on sale of other investment vii
viii Gain (loss) on account of foreign exchange fluctuation
u/s 43AA viii
ix Profit on conversion of inventory into capital asset u/s
28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x Agricultural income x
xi Any other income (specify nature and amount)
a xia
b xib
c Total (xia + xib) xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii
15 Total of credits to Statement of profit and loss (13+14xii) 15
16 Freight outward 16
17 Consumption of stores and spare parts 17
18 Power and fuel 18
19 Rents 19
20 Repairs to building 20
21 Repairs to machinery 21
22 Compensation to employees
i Salaries and wages 22i
ii Bonus 22ii
iii Reimbursement of medical expenses 22iii
iv Leave encashment 22iv
v Leave travel benefits 22v
vi Contribution to approved superannuation fund 22vi
vii Contribution to recognised provident fund 22vii
viii Contribution to recognised gratuity fund 22viii
ix Contribution to any other fund 22ix
x Any other benefit to employees in respect of which an
expenditure has been incurred 22x
xi Total compensation to employees (total of 22i to 22x) 22xi
xii Whether any compensation, included in 22xi, paid to non-residents xiia Yes / No
If Yes, amount paid to non-residents xiib
23 Insurance
i Medical Insurance 23i
ii Life Insurance 23ii
iii Keyman’s Insurance 23iii
iv Other Insurance including factory, office, car, goods,
etc. 23iv
v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v
24 Workmen and staff welfare expenses 24
25 Entertainment 25
26 Hospitality 26
27 Conference 27
28 Sales promotion including publicity (other than advertisement) 28
29 Advertisement 29
30 Commission
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 30iii
31 Royalty
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 31iii
32 Professional / Consultancy fees / Fee for technical services
i Paid outside India, or paid in India to a non-resident
other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 32iii
33 Hotel, boarding and Lodging 33
34 Traveling expenses other than on foreign traveling 34
35 Foreign travelling expenses 35
36 Conveyance expenses 36
37 Telephone expenses 37
38 Guest House expenses 38
39 Club expenses 39
40 Festival celebration expenses 40
41 Scholarship 41
42 Gift 42
43 Donation 43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on
income)
i Union excise duty 44i
ii Service tax 44ii
iii VAT/ Sales tax 44iii
iv Cess 44iv
v Central Goods & Service Tax (CGST) 44v
vi State Goods & Services Tax (SGST) 44vi
vii Integrated Goods & Services Tax (IGST) 44vii
viii Union Territory Goods & Services Tax (UTGST) 44viii
ix Any other rate, tax, duty or cess incl STT and
CTT 44ix
x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix) 44x
45 Audit fee 45
46 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1) 47i(1)
(i2) 47ii(2)
(i3) 47i(3)
(Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i
ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address) 47ii
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| S.No. | Name | Flat / Door/ Block No | Name of Premises/ | Road/ Street/ | Area/ Locality | Town/ | State | Country|
| | | | Building/ Village | Post Office | | City/ | | |
| | | | | | | District | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
| 1 | | | | | | | | |
+-------+------+--------------------------+------------------------+----------------+----------------+------------+---------+--------+
PIN
Code
ZIP
Code
Amount
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh) 47iii
iv Total Bad Debt (47i + 47ii + 47iii)) 47iv
48 Provision for bad and doubtful debts 48
49 Other provisions 49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50
51 Interest
i Paid outside India, or paid in India to a non-resident other
than a company or a foreign company i
ii To others ii
iii Total (i + ii) 51iii
52 Depreciation and amortisation 52
53 Net profit before taxes (50 – 51iii – 52) 53
54 Provision for current tax 54
55 Provision for Deferred Tax 55
56 Profit after tax (53 - 54 - 55) 56
57 Balance brought forward from previous year 57
58 Amount available for appropriation (56 + 57) 58
59 Appropriations
i Transfer to reserves and surplus 59i
ii Proposed dividend/ Interim dividend 59ii
iii Tax on dividend/ Tax on dividend for earlier years 59iii
iv Appropriation towards Corporate Social Responsibility
(CSR) activities (in case of companies covered under
section 135 of Companies Act, 2013)
59iv
v Any other appropriation 59v
vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi
60 Balance carried to balance sheet (58 - 59vi) 60
61 A Items that will not be reclassified to P&L
i Changes in revaluation surplus i
ii Re-measurements of the defined benefit plans ii
iii Equity instruments through OCI iii
iv Fair value Changes relating to own credit risk of
financial liabilities designated at FVTPL iv
v Share of Other comprehensive income in associates and
joint ventures, to the extent not to be classified to P&L v
vi Others (Specify nature) vi
vii Income tax relating to items that will not be reclassified
to P&L vii
viiiTotal 61A
B Items that will be reclassified to P&L
i Exchange differences in translating the financial
statements of a foreign operation i
ii Debt instruments through OCI ii
iii The effective portion of gains and loss on hedging
instruments in a cash flow hedge iii
iv Share of OCI in associates and joint ventures to the
extent to be classified into P&L iv
v Others (Specify nature) v
vi Income tax relating to items that will be reclassified to
P&L vi
vii Total 61B
62 Total Comprehensive Income (56 + 61A + 61B) 62
Part A- OI Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable)
1 Method of accounting employed in the previous year (Tick) mercantile cash
2 Is there any change in method of accounting (Tick) Yes No
3a Increase in the profit or decrease in loss because of deviation, if any, as per Income
Computation Disclosure Standards notified under section 145(2) [column XI(3) of Schedule
ICDS]
3a
3b Decrease in the profit or increase in loss because of deviation, if any, as per Income
Computation Disclosure Standards notified under section 145(2) [column XI(4) of Schedule
ICDS]
3b
4 Method of valuation of closing stock employed in the previous year (optional in case of professionals)
a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
c Is there any change in stock valuation method (Tick) Yes No
d Increase in the profit or decrease in loss because of deviation, if any, from the method of
valuation specified under section 145A 4d
e Decrease in the profit or increase in loss because of deviation, if any, from the method of
valuation specified under section 145A 4e
5 Amounts not credited to the statement of profit and loss, 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 statement of profit and loss (5a+5b+5c+5d+5e) 5f
6 Amounts debited to the statement of profit and loss, 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 Any other disallowance 6r
s Total amount disallowable under section 36 (total of 6a to 6r) 6s
t Total number of employees employed by the company (mandatory in case company has
recognized Provident Fund)
i deployed in India i
ii deployed outside India ii
iii Total iii
7 Amounts debited to the statement of profit and loss, 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 Expenditure incurred on corporate social responsibility (CSR) 7h
i Amount of any liability of a contingent nature 7i
j Any other amount not allowable under section 37 7j
k Total amount disallowable under section 37 (total of 7a to 7j) 7k
8 A. Amounts debited to the statement of profit and loss, to the extent disallowable under
section 40
a Amount disallowable under section 40 (a)(i), on
account of non-compliance with the provisions of
Chapter XVII-B
Aa
b Amount disallowable under section 40(a)(ia) on
account of non-compliance with the provisions of
Chapter XVII-B
Ab
c Amount disallowable under section 40(a)(ib) on
account of non-compliance with the provisions of
Chapter VIII of the Finance Act, 2016
Ac
d Amount disallowable under section 40(a)(iii) on
account of non-compliance with the provisions of
Chapter XVII-B
Ad
e Amount of tax or rate levied or assessed on the basis
of profits [40(a)(ii)]
Ae
f Amount paid as wealth tax [40(a)(iia)] Af
g Amount paid by way of royalty, license fee, service fee
etc. as per section 40(a)(iib)
Ag
h Amount of interest, salary, bonus, commission or
remuneration paid to any partner or member
inadmissible under section [40(b)/ 40(ba)]
Ah
i Any other disallowance Ai
j Total amount disallowable under section 40(total of Aa to Ai ) Aj
B. Any amount disallowed under section 40 in any preceding previous year but allowable
during the previous year 8B
9 Amounts debited to the statement of profit and loss, to the extent disallowable under section
40A
a Amounts paid to persons specified in section 40A(2)(b) 9a
b Amount paid otherwise than by account payee cheque or
account payee bank draft or use of electronic clearing
system through a bank account or through such electronic
mode as may be prescribed, disallowable under section
40A(3)
9b
c Provision for payment of gratuity [40A(7)] 9c
d any sum paid by the assessee as an employer for setting up
or as contribution to any fund, trust, company, AOP, or
BOI or society or any other institution [40A(9)]
9d
e Any other disallowance 9e
f Total amount disallowable under section 40A (Total of 9a to 9e) 9f
10 Any amount disallowed under section 43B in any preceding previous year but allowable
during the previous year
a Any sum in the nature of tax, duty, cess or fee under any
law 10a
b Any sum payable by way of contribution to any provident
fund or superannuation fund or gratuity fund or any
other fund for the welfare of employees
10b
c Any sum payable to an employee as bonus or commission
for services rendered 10c
d Any sum payable as interest on any loan or borrowing
from any public financial institution or a State financial
corporation or a State Industrial investment corporation
10d
da Any sum payable as interest on any loan or borrowing
from such class of non-banking financial companies as
may be notified by the Central Government , in
accordance with the terms and conditions of the
agreement governing such loan or borrowing
10da
e Any sum payable as interest on any loan or borrowing
from any scheduled bank or a co-operative bank other
than a primary agricultural credit society or a primary
co-operative agricultural and rural development bank
10e
f Any sum payable towards leave encashment 10f
g Any sum payable to the Indian Railways for the use of
railway assets 10g
h Any sum payable to a micro or small enterprise beyond
the time limit specified in section 15 of the Micro, Small
and Medium Enterprises Development Act, 2006
10h
i Total amount allowable under section 43B (total of 10a to 10h ) 10i
11 Any amount debited to statement of profit and loss of the previous year but disallowable
under section 43B
a Any sum in the nature of tax, duty, cess or fee under any
law 11a
b Any sum payable by way of contribution to any provident
fund or superannuation fund or gratuity fund or any
other fund for the welfare of employees
11b
c Any sum payable to an employee as bonus or commission
for services rendered 11c
d Any sum payable as interest on any loan or borrowing
from any public financial institution or a State financial
corporation or a State Industrial investment corporation
11d
da any sum payable as interest on any loan or borrowing
from such class of non-banking financial companies as
may be notified by the Central Government, in
accordance with the terms and conditions of the
agreement governing such loan or borrowing
11da
e Any sum payable as interest on any loan or borrowing
from any scheduled bank or a co-operative bank other
than a primary agricultural credit society or a primary
co-operative agricultural and rural development bank
11e
f Any sum payable towards leave encashment 11f
g Any sum payable to the Indian Railways for the use of
railway assets 11g
h Any sum payable to a micro or small enterprise beyond
the time limit specified in section 15 of the Micro, Small
and Medium Enterprises Development Act, 2006
11h
i Total amount disallowable under Section 43B (total of 11a to 11h) 11i
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty 12a
b Service tax 12b
c VAT/sales tax 12c
d Central Goods & Service Tax (CGST) 12d
e State Goods & 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 statement of
profit and loss (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)
(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
Part A – OL Receipt and payment account of company under liquidation
1 Opening balance
i Cash in hand 1i
ii Bank 1ii
iii Total opening balance 1iii
2 Receipts
i Interest 2i
ii Dividend 2ii
iii Sale of assets (pls. specify nature and amount)
a 2iiia
b 2iiib
c 2iiic
d Total (iiia + iiib + iiic) 2iiid
iv Realisation of dues/debtors 2iv
v Others (pls. specify whether revenue/capital, nature and amount)
a 2va
b 2vb
c Total of other receipts (va + vb) 2vc
vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc) 2vi
3 Total of opening balance and receipts 3
4 Payments
i Repayment of secured loan 4i
ii Repayment of unsecured loan 4ii
iii Repayment to creditors 4iii
iv Commission 4iv
v Others (pls. specify)
a 4va
b 4vb
c Total of other payments (4va + 4vb) 4vc
vi Total payments (4i + 4ii + 4iii + 4iv + 4vc) 4vi
5 Closing balance
i Cash in hand 5i
ii Bank 5ii
iii Total of closing balance (5i + 5ii) 5iii
6 Total of closing balance and payments (4vi + 5iii) 6
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)
1 Address of property 1 Town/ City State Country PIN Code / Zip Code
Is the property co-owned? Yes No (if “YES”
please enter following details)
Assessee’s percentage of share in the property %
Name of Co-owner(s) PAN/Aadhaar No. of Co-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 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
A From business or profession other than speculative business and specified business
1 Profit before tax as per statement of profit and loss (item 53, 61(ii) and 62(b) of Part A-P&L)
/ (item 53 of Part A-P&L – Ind AS) (as applicable) 1
2a Net profit or loss from speculative business included in 1 (enter –ve sign
in case of loss) (Sl. No. 12b of Schedule Trading Account or Trading-Ind
As account) (as applicable)
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 statement of profit
and loss 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
44B/44BB/44BBA/44BBB/44BBC/44BBD/44AE/44D/44DA/Chapter XII-G/ First Schedule of Income-tax Act (other than 115B) (Dropdown
to be provided)
4a
4b Profit and gains from life insurance business referred to in section
115B 4b
4c Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8
(Dropdown to be provided) 4c
4d Profit from eligible business of selling raw diamonds (refer rule 10TIA) 4d
5 Income credited to statement of profit and loss (included in 1) which is exempt
a Share of income from firm(s) 5a
b Share of income from AOP/ BOI 5b
c Any other exempt income (specify nature
and amount)
i ci
ii cii
iiiTotal (ci + cii) 5ciii
d Total exempt income (5a + 5b + 5ciii) 5d
5A Income or receipts credited to statement of profit and loss but not chargeable to tax under the
Act 5A
6 Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 3e – 3f-4– 5d) 6
7 Expenses debited to statement of profit and loss
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 statement of profit and loss which relate to
exempt income 8a
8b Expenses debited to statement of profit and loss 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 amortization debited to statement of profit and loss 11
12 Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6
of Schedule-DEP) 12i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules) 12ii
iii Total (12i + 12ii) 12iii
13 Profit or loss after adjustment for depreciation (10 +11 – 12iii) 13
14 Amounts debited to the statement of profit and loss, to the extent
disallowable under section 36 (6s of Part A-OI) 14
15 Amounts debited to the statement of profit and loss, to the extent
disallowable under section 37 (7k of Part A-OI) 15
16 Amounts debited to the statement of profit and loss, to the extent
disallowable under section 40 (8Aj of Part A-OI) 16
17 Amounts debited to the statement of profit and loss, to the extent
disallowable under section 40A (9f of Part A-OI) 17
18 Any amount debited to statement of profit and loss 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 statement of profit and loss /any other
expense not allowable (including income from commission and interest
from firms in which company is a partner)
24
25 Increase in profit or decrease in loss on account of ICDS adjustments
and deviation in method of valuation of stock (Column 3a + 4d of Part
A- OI)
25
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 allowable as deduction under section 32AC 28
29 Amount of deduction under section 35 or 35CCC or 35CCD in excess
of the amount debited to statement of profit and loss (item x(4) of
Schedule ESR) (if amount deductible under section 35 or 35CCC or 35CCD
is lower than amount debited to P&L account, it will go to item 24)
29
30 Any amount disallowed under section 40 in any preceding previous
year but allowable during the previous year(8B of Part A-OI) 30
31 Any amount disallowed under section 43B in any preceding previous
year but allowable during the previous year (10i of Part A-OI) 31
32 Any other amount allowable as deduction 32
33 Decrease in profit or increase in loss on account of ICDS adjustments
and deviation in method of valuation of stock (Column 3b + 4e of Part
A- OI)
33
34 Total (27+28+29+30+31+32+33) 34
35 Income (13+26-34) 35
36 Profits and gains of business or profession deemed to be under -
i Section 44AE (61(ii) of schedule P&L ) 36i
ii Section 44B 36ii
iii Section 44BB 36iii
iv Section 44BBA 36iv
va Section 44BBB 36va
vb Section 44BBC 36vb
vc Section 44BBD 36vc
vi Section 44D 36vi
vii Section 44DA 36vii (item 4 of Form 3CE)
viii Chapter-XII-G (tonnage) 36viii (total of col. 7 of item 10 of
Form 66)
ix First Schedule of Income-tax Act (other than 115B) 36ix
x Total (36i to 36ix) 36x
37 Net profit or loss from business or profession other than speculative and specified business
(36+36x) 37
38 Net Profit or loss from business or profession other than speculative business and specified
business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter
same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d + 38e + 38f)
A38
a Income chargeable under Rule 7 38a
b Deemed income chargeable under Rule 7A 38b
c Deemed income chargeable under Rule 7B(1) 38c
d Deemed income chargeable under Rule 7B(1A) 38d
e Deemed income chargeable under Rule 8 38e
f Income other than Rule 7A, 7B & 8 (Item No. 37) 38f
39 Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and
Rule 8 for the purpose of aggregation of income as per Finance Act [4c-
(38a+38b+38c+38d+38e)]
39
B Computation of income from speculative business
40 Net profit or loss from speculative business as per profit or loss account 40
41 Additions in accordance with section 28 to 44DB 41
42 Deductions in accordance with section 28 to 44DB 42
43 Income from speculative business (40+41-42) (if loss, take the figure to 6xix of schedule CFL) 43
C Computation of income from specified business under section 35AD
44 Net profit or loss from specified business as per profit or loss account 44
45 Additions in accordance with section 28 to 44DB 45
46 Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i)
35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 46
47 Profit or loss from specified business (44+45-46) 47
48 Deductions in accordance with section 35AD(1) 48
49 Income from Specified Business) (47-48 )(if loss, take the figure to 7xix of schedule CFL) 49
50 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be
selected from drop down menu) 50
D Income chargeable under the head ‘Profits and gains from business or profession’ (A38+B43+C49)
E Intra head set off of business loss of current year
+----+-----------------------------------------------------+-------------------------------------------------------+-------------------------------------+
| Sl.| Type of Business income | Income of current year (Fill this column only if figure | Business loss set off | Business income remaining |
| No.| | is zero or positive) | | after set off |
| | | (1) | (2) | (3) = (1) – (2) |
+----+-----------------------------------------------------+-------------------------------------------------------+-------------------------------------+
| i | Loss to be set off (Fill this | | (A38) | |
| | row only if figure is | | | |
| | negative) | | | |
+----+-----------------------------------------------------+-------------------------------------------------------+-------------------------------------+
| ii | Income from speculative | (B43) | | |
| | business | | | |
+----+-----------------------------------------------------+-------------------------------------------------------+-------------------------------------+
| iii| Income from specified | (C49) | | |
| | business | | | |
+----+-----------------------------------------------------+-------------------------------------------------------+-------------------------------------+
| iv | Income from Life | (4b) | | |
| | Insurance business u/s. | | | |
| | 115B | | | |
+----+-----------------------------------------------------+-------------------------------------------------------+-------------------------------------+
| | iva Income of Foreign | (4d) | | |
| | Company from eligible | | | |
| | business of selling raw | | | |
| | diamond (refer rule 10TIA) | | | |
+----+-----------------------------------------------------+-------------------------------------------------------+-------------------------------------+
| v | Total loss set off (ii + iii) | | | |
+----+-----------------------------------------------------+-------------------------------------------------------+-------------------------------------+
| vi | 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)
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