Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-31032026-271443
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
PUBLISHED BY AUTHORITY
No. 212]
NEW DELHI, MONDAY, MARCH 30, 2026/CHAITRA 9, 1948
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
G.S.R. 231(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 (SEVENTH 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-7, the following FORM shall be substituted, namely: -
"FORM ITR-7
INDIAN INCOME TAX RETURN
[For persons including companies
required to furnish return under
sections 139(4A) or 139(4B) or 139(4C)
or 139(4D) only]
(See rule 12 of the Income-tax Rules,
1962)
Assessment Year
2026 - 27
Part A-GEN
PERSONAL INFORMATION
(A1) Name (as mentioned in deed of creation/
establishing/incorporation/ formation)
(A2) PAN
Addresses to be provided for communication purposes:
(A3) Date of formation/incorporation
/
/
Primary Address: (A4a) Flat/Door/Block No (A5a) Name of
(DD/MM/YYYY)
Premises/Building/Village
(A6a) Road/Street/Post Office (A7a) Area/Locality (A8a)
(A11) Status
(A12) Sub
Town/City/District
(see
Status
(A9a) State (A10a) Pin code/Zip code
instructions)
(see instructions)
Secondary Address: (A4b) Flat/Door/Block No (A5b) Name of
Premises/Building/Village
(A6b) Road/Street/Post Office (A7b) Area/Locality (A8b)
Town/City/District
(A9b) State (A10b) Pin code/Zip code
Details to be provided for communication purposes:
(A13) Office Phone Number with (A14) Secondary Mobile No.
(A15) Primary Email ID of the taxpayer
STD code/Primary Mobile No. of
the taxpayer
(A16) Secondary Email ID
(A17) (i) Return furnished under section □ 139(4A) □ 139(4B) □ 139(4C) □ 139(4D)
(ii) Please specify the section under which the exemption is claimed (dropdown to be provided)
(A18) Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details:
Details of the projects/institutions run by you
SI. Name of the project/institution Nature of activity Classification
1
2
3
4
(A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if required to be registered)
(Where regular registration/approval has been granted, details of provisional registration/ approval are not required)
SI. Section under which Date of Approval/ Approving/ Date from which
registered/provisionally registration/provisional Notification/ registering registration/provisional
registered or approval Unique Authority registration/ approval is
approved/notified Registration effective
No. (URN)
1 (Dropdowns to be
provided)
2
(A20) Details of registration/provisional registration or approval under any law other than Income-tax Act
(including the registration under Foreign Contribution (Regulation) Act, 2010, registration on DARPAN portal of
Niti Aayog and registration with SEBI)
Sl. Law Specify Date of Approval/ Approving/ Date from Date up to
under/Portal on details in registration or Notification/ registering which the which the
which case approval Registration Authority registration is registration is
registered 'Any No. effective valid
other
Law'
1 (Dropdowns to
be provided)
2
FILING STATUS
(A21) Return filed u/s (Tick)
□ 139(1)-On or before due date, □ 139(4)-After due date, □ 139(5)-
Revised Return,
(ai)
□ 92CD-Modified return, □ 119(2)(b)- After Condonation of delay .
(aii) 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 a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b),
enter unique number/ Document Identification Number (DIN) and date of such
notice/order, or if filed u/s 92CD enter date of advance pricing agreement
(unique
number)
(d) Residential status? (Tick) □ Resident □ Non-resident
(e) Whether any income included in total income for which claim under section 90/90A/91 has been made? □
Yes □ No
[applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR]
(f) 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
(g) Whether you are Partner in a firm? (Tick) □ Yes □ No
If yes, please furnish following
information
Name of Firm PAN
(h) Legal Entity Identifier (LEI) details (mandatory if refund is 50 crores or more):
LEI Number Valid upto date (DD/MM/YYYY)
OTHER DETAILS
(A22) Whether you have held unlisted equity shares at any time during the previous year? (Tick) ☑ Yes □ No
If yes, please furnish following information in respect of equity shares
Shares
Opening
Shares acquired during the year
transferred
Closing
balance
during the year
balance
Name Type
Fac Iss
e
of of the PA
No. Cost of
No. Date of val ue pri Purchas Sale Cost of
comp comp N of acquisi of subscrip per ce e price
No.
acquisi
any any shares tion shares tion / sha per
of consider of tion
held purchas re share (in shar ation shar
es
e
case of es
es
fres
purchas
h
e from
issu
existing
e)
sharehol
der)
1a 1b 2 3 4 5 6 7 8 9 10 11 12 13
(A23) i Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement
of any other object of general public utility then-
a i Whether there is any activity in the nature
of trade, commerce or business referred to
Yes
No
in proviso to section 2(15)?
ii If yes, then percentage of receipt from such
%
activity vis-à-vis total receipts
b i Whether there is any activity of rendering
any service in relation to any trade,
commerce or business for any
Yes
No
consideration as referred to in proviso to
section 2(15)?
ii If yes, then percentage of receipt from such
%
activity vis-à-vis total receipts
ii If 'a' or 'b' is YES, the aggregate annual receipts from such activities in respect of that institution
Sl. Name of the project/Institution Amount of aggregate annual receipts
from such activities
a
b
(A24) i Is there any change in the objects/activities during the Year
on the basis of which approval/registration/provisional
Yes
No
registration was granted?
ii If yes, please furnish following information:-
A date of such change (DD/MM/YYYY)
/
/
B Whether an application for fresh
registration/provisional registration has been made
in the prescribed form and manner within the
Yes
No
stipulated period of thirty days as per Clause (ab) of
sub-section (1) of section 12A / Sub-clause (v) of
Clause (ac) of sub-section (1) of section 12A
C Whether fresh registration/provisional registration
Yes
No
has been granted under section 12AB
D date of such fresh registration/provisional
/
/
registration (DD/MM/YYYY)
(A25) Is this your first return? Yes No
(A26) Whether provisions of twenty second proviso to Section 10(23C) or
Yes No
Section 13(10) are applicable?
AUDIT INFORMATION
(A27) (i) Are you liable for audit under the Income-tax Act? (Tick) ☑ Yes □ No, If yes, furnish following
information-
(ii) Section under which you are liable for audit (specify section). Please mention date of audit report.
(DD/MM/YY)
/
/
a Name of the auditor (proprietorship/ firm)
b Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/firm
c Date of furnishing of the audit report
/
/
(DD/MM/YYYY)
d Acknowledgement number of the audit report
(A28) (i) If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of
furnishing the audit report?
Act and section (DD/MM/YY) Act and section (DD/MM/YY)
MEMBER' S INFORMATION
(A29) i. Particulars of persons who were members in the AOP on 31st day of March, 2026 (to be filled by venture capital
fund/investment fund)
Sl. No Name and Address PAN Aadhaar Number Status
(1) (2) Percentage of share (if determinate) (4) (5) (6)
(3)
ii Particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or Institution
[to be mandatorily filled in by all persons filing ITR-7]
A Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the
Governing Council/Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) at any time
during the previous year
Sl Name Relatio Percentage Wheth Type of Identificati Addre Mobil E-
e n Of er Identificati on Number SS e mail
shareholdi Reside on (Select numb addre
ng in case nt of from drop er SS
of India? down)
shareholde
r
B In case if any of persons (as mentioned in row A above) is an individual then provide the following
details of the natural persons who are beneficial owners (5% or more) of such person at any time during the
previous year
Sl. Name Whether Type of Identification Address Percentage of
Resident Identification Number beneficial
of (Select from ownership
India? drop down)
C Name(s) of the person(s) whose total contribution to the trust or institution, during the relevant previous
year exceeds one lakh rupees, or, in aggregate up to the end of the relevant previous year exceeds ten lakh
rupees, as the case may be in terms of section 13(3)(b) during the previous year
Sl. Name and address PAN Aadhaar Number
D Name(s) of relative(s) of author(s), founder(s), member(s), trustee(s), manager(s)and where any such
author, founder, member, trustee, manager or person is a Hindu undivided family, names of the members of
such family and their relatives at any time during the previous year
[Kindly refer to clauses (b) to (d) of section 13(3)]
Sl. Name and address PAN Aadhaar Number
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule I
Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso to
section 10(23C)/10(21)/10(21) read with section 35(1).
Year of
Amount Purpose of Amount applied Balance Amount
Amounts
accumulation accumulated accumulation for charitable/
Balance
taxed in
applied
for
(F. Yr.) in the year of
religious/Scientific
available
charitable or
any earlier
accumulation
research/social
for
religious
assessment
science or
application
/Scientific
year(s)
statistical
research/
research purposes
social science
upto the
or statistical
beginning of the
research
previous year
purpose
during the
previous year
out of
Year of
Amount applied for
Amount credited
Balance
Amount Amount
Amount which Amount
accumulation purposes other or paid to any amount invested invested or is not utilized deemed to be
(F.Yr.) than the trust or available or deposited during the income within
purpose for institution for deposited in the modes period of meaning of
which such registered u/s application in the specified in accumulation sub-section (3)
accumulation 12AB or modes section 11(5) (if applicable) of section 11 (if
was made (if approved under specified out of 11
applicable) sub-clauses in section (if applicable)
(iv)/(v)/(vi)/(via) 11(5) out
of clause (23C) of of 11
section 10 (if
applicable)
(9) (10) (11) (12) (13) (14) (15)
= =
(7-8-9- (9+10+13+14)
10)
2020-21
2021-22
2022-23
2023-24
2024-25
2025-26
Total
Schedule IA
Details of accumulated income taxed in earlier assessment years as per section 11(3)
AY
Assessment year in which the amount referred at Col 6 of Schedule I was taxed (Figures in Rs.)
Year of
2022-23 2023-24 2024-25 2025-26 Total
accumulation
(F.Yr.)
(A) (B) (C) (D) (E)
(A+B+C+D)
2020-21
2021-22
2022-23
Schedule D
Details of deemed application of income under clause (2) of Explanation 1 to sub-section (1) of section 11.
Year in Amount Reason of Amount Out of the Amount Amount of Amount Balance
which deemed deeming deemed taxed in any deemed deemed which Amount of
income is to be application application earlier application application could not deemed
deemed to applied (a) income claimed, assessment claimed in claimed in be applied Income being
be applied during has not been amount year(s) earlier earlier and exemption
(F.Yr.) the received required to years, years, deemed to claimed in
previous during that be applied amount amount be income earlier years
year of year required to required to u/s 11(1B) on account of
deeming (b) any other be applied be applied during the deemed
reason pertaining pertaining previous application
to current to current year and required
Assessment AY to be applied
year in FY 2026-27
onwards
(1) (2) (3) (4) (5) (6) (7) (8) (9)
= (6-7) = (4-6)
Dropdowns
to be
provided
Dropdowns
to be
provided
Dropdowns
to be
provided
2025-26
Total
Schedule DA
Details of accumulated income taxed in earlier assessment years as per section 11(1B)
Assessment Year Assessment year in which the amount referred at Col 5 of Schedule D was taxed (Figures in Rs.)
Year of accumulation
Prior to AY
2022-23 2023-24 2024-25 2025-26 Total
(F.Yr.)
(A) (B) (C) (D) (E) (F)
(A+B+C+D+E)
Prior to FY 2020-21
2020-21
2021-22
2022-23
2023-24
Total
Schedule J
Statement showing the funds and investments as on the last day of the previous year [to be filled by assesses
claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) )]
A Details of corpus
1 Corpus Opening Received/Tr Appl Amount Total Finan Closin Investe Amoun Investe
Donation Balance eated as ied invested amou cial g d in t taxed d in
as on corpus duri or nt year Balanc modes in modes
01.04.2 during the ng deposite invest in e as on specifi earlier other
025 year the d back which 31.03.2 ed in assess than
(corpus year into (4) 026 Sec ment specifi
not corpus ted 11(5) years ed in
applied (which was as on
Sec
till earlier 31.03.2
11(5)
31.03.2 applied 026
as on
025) and not
31.03.2
claimed
026
as
applicat
ion)
i. Representing donation
received for the
renovation or repair of
places notified u/s
80G(2)(b) on or after
01.04.2020
ii. - Other than (i)
above received on or
after 01.04.2021
iii.-Other than (i) and (ii)
above
Total
where
application
from
corpus
is made
on or
after
01.04.2021
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
= =(7-
(1+2+ 8-9)
5-3)
B Details of corpus investment/deposits made under section 11(5) as on 31.03.2026
Sl. No Mode of investment as per
Amount of
(1) (2) section 11(5)
investment
(3) (4)
i Corpus representing donation donations
Dropdown to be provided
received for the renovation or repair of
(Please specify the nature)
places notified u/s 80G(2)(b) on or after
01.04.2020
ii Corpus other than (i) above received on
or after 01.04.2021
iii Other than (i) and (ii) above
iv TOTAL
C Investment held at any time during the previous year (s) in concern (s) in which persons referred to in
section 13(3) and 21st Proviso of Section 10(23C) have a substantial interest
Sl. No Name and Whether the Number Class Total value Income Whether the amount in col (6)
address of concern concern is a of of from the exceeds 5 percent of the
the concern company shares shares Investment investment capital of the concern during
(tick as applicable held held
the previous year
☑) (tick as applicable ☑)
(1) (2) (3) (4) (5) (6) (7) (8)
i
Yes No
ii
Yes No
iii
Yes No
iv
Yes No
v
Yes No
TOTAL
D Other investments as on the last day of the previous year
Sl. No Name and Whether the concern is a Class of shares Number of Total Value of
address of the company held shares held Investment
concern (tick as applicable)
(1) (2) (3) (4) (5) (6)
i
Yes No
ii
Yes No
Part A-BS
CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026
A Sources of Funds
1 Own Funds
a Corpus out of the donations received for renovation or repair of places 1a
notified u/s 80G(2)(b) on or after 01.04.2020
b Other corpus received on or after 01.04.2021 1b
c Corpus other than (a) and (b) 1c
d Income accumulated under third proviso to clause (23C) of section 10 or 1d
section 11(2)
e Balance Amount of deemed Income being exemption claimed in earlier years 1e
on account of deemed application and required to be applied in FY 2026-
27onwards
f Any other reserve (Specify the nature)
i Specify the nature i
ii Specify the nature ii
iii Total (ai + aii) 1fiii
g Total fund (a+b+c+d+e+f) 1g
2 Loan and Borrowings
a Secured loans a
b Unsecured loans (including deposits) b
c Total Loan Funds (a+b) 2c
3 Advances 3
4 Sources of funds (1g + 2c+3) 4
B Application of funds
1 Fixed assets
a Gross Fixed Assets 1a
b Depreciation 1b
c Net Fixed Assets (1a-1b) 1c
2 Investments 2
3 Current assets, loans and advances
a Current assets
i Inventories i
ii Sundry Debtors ii
iii Cash and bank balances
A Balance with banks iiiA
B Cash-in-hand iiiB
C Others iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC) iiiD
iv Other Current Assets iv
V Total current assets (i +ii + iiiD + iv) av
b Loans and advances B
c Total (av + b) C
d Current liabilities and provisions
i Current liabilities
A Sundry Creditors A
B Other payables B
C Total (A + B) iC
ii Provisions ii
iii Total (iC + ii) iii
e Net Current Assets (3c – 3diii) 3e
4 Accumulated balance/ Any other reserve (deficit) 4
5 Total, application of funds (1+2+3+4) 5
6 Out of 5, Investment made in modes specified u/s 11(5) 6
7 Out of 5, Investment made in modes other than specified u/s 11(5) 7
Schedule R
Reconciliation of Corpus of Schedule J and Balance sheet
Particulars Corpus out of the donations Other corpus Corpus other than
received for renovation or received on or after (1) and (2)
repair of places notified u/s 01.04.2021
80G(2)(b) on or after
01.04.2020
(1) (2) (3)
A. Closing balance as on 31.03.2026 as per
Schedule J
B. Reasons of difference (+/-) (Bi+Bii+Biii)
i) Purchase of fixed asset
ii) Depreciation
iii) Any other reason (Please specify)
C. Closing balance as on 31.03.2026 as per
Balance sheet (A+B)
Schedule PP
Political Party
1 A) Whether registered under Section 29A of Representation of People
Act, 1951
Yes
No
a If yes, please enter registration number
b Date of Registration
/
/
B) Whether recognized by the Election Commission of India Yes
No
a If yes, date of recognition
Schedule ET
Electoral Trust
1 Whether books of account were maintained? (tick as applicable ☑)
Yes
No
2 Whether record of each voluntary contribution (including name, address and
PAN of the person who has made such contribution along with the mode of
Yes
No
contribution) were maintained? (tick as applicable ☑)
3 Whether record of each eligible political party to whom the distributable
contributions have been distributed (including name, address, PAN and
Yes
No
registration number of eligible political party) was maintained? (tick as applicable
☑)
4 Whether the accounts have been audited as per rule 17CA(12)? (tick as applicable
☑)
Yes
No
If yes, date of audit report in Form No.10BC (DD/MM/YYYY)
/
/
5 Whether the report as per rule 17CA(14) furnished to the Commissioner of
Income-tax or Director of Income-tax?(tick as applicable ☑)
Yes
No
6 Details of voluntary contributions received and amounts distributed during the
year
i Opening balance as on 1st April i
ii Voluntary contribution received during the year ii
iii Total (i + ii) iii
iv Amount distributed to Political parties iv
V Amount spent on administrative and management functions of the Trust v
(Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of incorporation and
3 lakh for subsequent years whichever is lesser)
vi Total (iv + v) vi
vii Total amount eligible for exemption under section 13B (Sr.no. 6ii of schedule vii
ET if Amount distributed in 6iv is 95% of 6iii )(As per rule 17CA)
viii Closing balance as on 31st March (iii – vi) viii
Schedule VC
Voluntary Contributions (Donations Received) [to be mandatorily filled in by all persons filing ITR-
7]
A Domestic Contribution (Other than anonymous donations taxable u/s
115BBC)
i Corpus donation (Aia +Aib) Ai
a Corpus representing donations
received for the renovation or repair Aia
of places notified u/s 80G(2)(b)
b Corpus other than above Aib
ii Other than corpus donation
(a) Grants Received from Government Aiia
(b) Grants Received from Companies under Corporate Social Aiib
Responsibility
(c) Other specific grants Aiic
(d) Other Donations Aiid
(e) Total Aiie
iii Voluntary contribution Domestic (Ai + Aiie) Aiii
B Foreign contribution (other than anonymous donations taxable u/s 115BBC)
i Corpus donation (Bia + Bib) Bi
a Corpus representing donations
received for the renovation or repair Bia
of places notified u/s 80G(2)(b)
b Corpus other than above Bib
ii Other than corpus donation Bii
iii Foreign contribution (Bi + Bii) Biii
iv Specify the purpose for which foreign contribution has been Biv Free text box
received
C Total Contributions (Aiii + Biii) C
D Anonymous donations, chargeable u/s 115BBC [Applicable to assessee
claiming exemption u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or
10(23C)(via) or 10(23C)(iiiad) or 10(23C)(iiiae)] [to be filled only by trusts
other than those covered u/s 115BBC(2)]
i Aggregate of such anonymous donations received i
ii 5% of total donations received at Sl. No. C+Di or 1,00,000 ii
whichever is higher
iii Anonymous donations taxable u/s 115BBC @ 30% (i – ii) iii {to be taken as
nil, if negative}
E Anonymous donations other than those included at Sl. No. Diii (Di-Diii of E
Schedule VC)
Schedule AI
Aggregate of income derived during the previous year excluding Voluntary contributions [to be filled by
assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)]
1 Receipts from main objects 1
2 Receipts from incidental objects 2
3 Rent 3
4 Commission 4
5 Dividend income 5
6 Interest income 6
7 Agriculture income 7
8 Net consideration on transfer of capital asset 8
9 Any other income (specify nature and amount)
Nature Amount
a Pass through income/Loss (Fill schedule a
PTI)
b b
c c
d d
e e
Total (9a+9b+ 9c +9d) 9e
10 Total (1+2+3+4+5+6+8+9) 10
Schedule A
Amount applied to stated objects of the trust/institution during the previous year from all sources referred
to in C1 to C7 of this table- [to be filled by assessee claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or
10(23C)(v) or 10(23C)(vi) or 10(23C)(via)]
A Application towards the stated objects of the trust/institution
Amount
Revenue Capital Total
1 Donation(s) made to trust or institution(s) registered u/s 12AB or 1
approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus (100% of
donations made need to be entered here)
1a 85% of the donation(s) made to trust or institution(s) registered u/s 1a
12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus
2 Religious 2
3 Relief of poor 3
4 Educational 4
5 Yoga 5
6 Medical relief 6
7 Preservation of environment 7
8 Preservation of monuments etc. 8
9 General public utility 9
10 Application which cannot be specifically identified under 1 to 9 above 10
11 Cost of new asset for claim of Exemption u/s 11(1A) (restricted to the net 11
consideration)
12 Total (Ala to A11) 12
B Expenditure not allowed as application, other than application out of source of B
fund at C2 to C7 (B1 + B2 + B3 + B4 + B5 + B6 + B7 + B8)
Note: Amount entered in Sl. No. B should be out of Sl. No. A
1 Donation to trust or institution registered u/s 12AB or approved u/s 1
10(23C)(iv)/(v)/(vi)/(via) towards Corpus
2 Donation to trust or institution registered u/s 12AB or approved u/s 2
10(23C)(iv)/(v)/(vi)/(via) other than towards corpus in case of donations
out of accumulated income
3 Donation to trust or institution registered u/s 12AB or approved u/s 3
10(23C)(iv)/(v)/(vi)/(via) not having same objects
4 Donation to any person other than trust or institution registered u/s 4
12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via)
5 Application outside India for which approval as per proviso to section 5
11(1)(c) is obtained
6 Application outside India for which approval as per proviso to section 6
11(1)(c) is not obtained
7 Applied for any purpose beyond the objects of the trust or institution 7
8 Any other disallowable application 8
C Source of fund to meet revenue and capital application in Row A (to the extent C
amount at Sl. No. C2 to C7 is included in Sl. No. A12)
1 Income derived from the property/income earned during previous year 1
(Excluding corpus)
2 Income accumulated as under section 11(2) or third proviso to section 2
10(23C) in earlier years
3 Income deemed to be applied in any preceding year under clause 2 of 3
explanation 1 of section 11(1) (applicable only when exemption is
claimed u/s 11 and 12)
4 Income of earlier years upto 15% accumulated or set apart 4
5 Corpus 5
6 Borrowed Fund 6
7 Any other (Please specify) 8
D Total Amount applied during the previous year [A12-B-C2-C3-C4-C5-C6-C7] D
E Amount which was not actually applied during the previous year out of D (if it is E
included in Sl. No. A12)
F Amount actually paid during the previous year which accrued during any earlier F
previous year but not claimed as application of income in previous year
G Total amount to be allowed as application (G=D-E+F) G
Schedule IE-1
Income & Expenditure statement [Applicable for assessees claiming exemption under sections
10(21),10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB),
10(294), 10(46), 10(464), 10(46B),10(47) {Exemptions are not subject to computational or heads of income
conditions}
1 Total receipts including any voluntary contribution 1
2 Application of income towards object of the institution 2
3 Accumulation of income 3
Schedule IE-2
Income & Expenditure statement [Applicable for assessee claiming exemption under sections
10(234), 10(24)] {Where certain heads of income only are taxable and other receipts reported in Row A
below are exempt}
1 Total receipts including any voluntary contribution (Excluding receipts falling under taxable 1
heads to be reported as per Row B)
A 2 Application of income towards object of the institution 2
3 Accumulation of income 3
1 Do you have any income which is taxable? If Yes Please provide details (Tick) ☑ Yes No
a Income from House Property? (If yes, Please fill Schedule HP) a Yes No
B b Income from Business or Profession (If yes, Please fill Schedule BP) b Yes No
c Income from Capital gains (If yes, Please fill Schedule CG) c Yes No
d Income from other Sources (If yes, Please fill Schedule OS) d Yes No
Schedule IE-3
Income & Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiab) or 10(23C)(iiiac)] (please fill up address for each institution separately): {Exemption is
subject to Government grants exceeding fifty per cent of the total receipts including voluntary
contributions}
1 Objective of the institution (drop down to be provided - Educational / Medical) 1
2 Addresses where activity is carrying out 2
3 Total receipts including any voluntary contribution 3
4 Government Grants out of Sl. No. 3 above 4
5 Amount applied for objective 5
6 Balance accumulated 6
Schedule IE-4
Income & Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiad) or 10(23C)(iiiae)] (please fill up address for each institution separately): {Exemption
is subject to total receipts from all the institutions/universities not exceeding five crore rupees}
1 Objective of the institution (drop down to be provided - 1
Educational / Medical)
2 Addresses where activity is carrying out 2
3 Gross Annual receipts 3
4 Amount applied for objective 4
5 Balance accumulated 5
(Add row option to be provided for Sl. No. 1 to 5
above)
Sum of Gross Annual receipts (Sum of Sl. No. 3)
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- Percentage Share in Property
owner(s) (optional)
I
II
Tick the Name(s) of Tenant PAN/Aadhaar No. of PAN/TAN/Aadhaar No. of Tenant(s)
applicable (if let out) Tenant(s) (if available) (if TDS credit is claimed)
option]
I Let out
II Deemed let
a Gross rent received or receivable or lettable value (higher of 1a
the two, if let out for whole of the year, lower of the two, if let out
for part of the year)
b The amount of rent which cannot be 1b
realized
c Tax paid to local authorities 1c
d Total (1b + 1c) 1d
e Annual value (1a – 1d) 1e
f 30% of 1e 1f
g Interest payable on borrowed capital 1g
(Details are to be filled in the drop down to
be provided in e-filing utility)
h Total (1f +1g) 1h
i Arrears/Unrealised rent received during the year less 30% 1i
Schedule CG
Capital Gains
A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
1 From sale of land or building or both (fill up details separately for each property) (in case of co-
ownership, enter your share of capital gain)
Date of purchase/ DD/MM/YYYY Date of sale/transfer DD/MM/YYYY
acquisition
a i Full value of consideration received/receivable ai
ii Value of property as per stamp valuation authority aii
iii Full value of consideration adopted as per section 50C aiii
for the purpose of Capital Gains [in case (aii) does not
exceed 1.10 times (ai), take this figure as (ai), or else
take (aii)]
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection biii
with transfer
iv Total (bi + bii + biii) biv
c Balance (aiii – biv) 1c
d Deduction under section 54G/54GA (Specify details in item D 1d
below)
e Short-term Capital Gains on Immovable property (1c - 1d) A1e
F In case of transfer of immovable property, please furnish the following details (see note)
S.No. Name of PAN/Aadhaar No. Percentage Address of Amount property, Pin State
buyer(s) of buyer(s) share Country code code, Zip
code
NOTE Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or
is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2 From slump sale
A i Fair market value as per Rule 11UAE(2) 2ai
ii Fair market value as per Rule 11UAE(3) 2aii
iii Full value of consideration (higher of ai or aii) 2aiii
B Net worth of the undertaking or division (6(e) of Form 3CEA) 2b
C Short term capital gains from slump sale (2aiii-2b) A2c
3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust
on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) (where A4 is not
applicable)
a Full value of consideration 3a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection biii
with transfer
iv Total (i + ii + iii) biv
c Balance (3a - biv) 3c
d Loss to be disallowed u/s 94(7) or 94(8)- for example if asset 3d
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of
sale of such asset to be ignored (Enter positive value only)
e Short-term capital gain on equity share or equity oriented MF A3e
(STT paid) (3c +3d)
4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company
(to be computed with foreign exchange adjustment under first proviso to section 48)
a STCG on transactions covered u/s 111A A4a
(i) Where the transfer was before 23rd July 2024 A4ai
(ii) Where the transfer was on or after 23rd July 2024 A4aii
b STCG from sale of shares not covered in sl.no 4a or sale of A4b
debentures
5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per
section 115AD
a i In case securities sold include shares of a company other than quoted shares,
enter the following details
a Full value of consideration ia
received/receivable in respect of
unquoted shares
b Fair market value of unquoted shares ib
determined in the prescribed manner
c Full value of consideration in respect of ic
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
(higher of a or b)
ii Full value of consideration in respect of securities other aii
than unquoted shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with biii
transfer
iv Total (i + ii + iii) biv
c Balance (5aiii – biv) 5c
d Loss to be disallowed u/s 94(7) or 94(8)- for example if security 5d
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of
sale of such security to be ignored (Enter positive value only)
e Short-term capital gain on securities (other than those at A3 above) by an FII (5c A5e
+5d)
6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
a i In case assets sold include shares of a company other than quoted shares, enter
the following details
a Full value of consideration ia
received/receivable in respect of
unquoted shares
b Fair market value of unquoted shares ib
determined in the prescribed manner
c Full value of consideration in respect of ic
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
(higher of a or b)
ii Full value of consideration in respect of assets other aii
than unquoted shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with biii
transfer
iv Total (i + ii + iii) biv
c Balance (6aiii – biv) 6c
d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 6d
94(8)- for example if asset bought/acquired within 3 months prior
to record date and dividend/income/bonus units are received, then
loss arising out of sale of such asset to be ignored (Enter positive
value only)
e Deemed short term capital gains on depreciable assets 6e
f Deduction under section 54G/54GA 6f
g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d +6e - A6g
6f)
7 Amount deemed to be short term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous years
shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?
☐ Yes ☐ No ☐ Not applicable. If yes, then provide the details below
SI. Previous Section under which New asset acquired/constructed Amount not
No. year in deduction claimed in Previous year in Amount utilised used for new
which asset that year which asset out of Capital asset or
transferred acquired/constructed Gains account remained
unutilized in
Capital gains
account (X)
i 2022-23 54G/54GA
ii 2023-24 54G/54GA
iii 2024-25 54G/54GA
b Amount deemed to be short term capital gains u/s 54G/54GA, other than at 'a' A7
Total amount deemed to be short term capital gains (Xi + Xii +Xiii + b)
8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule A8
PTI) (A8ai+A8aii+A8b+ A8c)
a Pass Through Income/loss in the nature of Short Term Capital A8a
Gain, chargeable @ 20%
b Pass Through Income/Loss in the nature of Short Term Capital A8b
Gain, chargeable @ 30%
c Pass Through Income/Loss in the nature of Short Term Capital A8c
Gain, chargeable at applicable rates
9 Amount of STCG included in A1 – A8 but claimed as not chargeable to tax or chargeable at
special rates in India as per DTAA (Applicable for non-residents only)
SI. Item No. A1 Country Article Rate as per Whether Section Rate Applicable
No. Amount to A8 above name & of Treaty TRC of I.T. as per rate [lower
of in which Code DTAA (enter NIL, if obtained Act I.T. of (6) or (9)]
income included
not (Y/N) Act
chargeable)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
I
II
a Total amount of STCG claimed as not chargeable to tax in India as per DTAA A9a
b Total amount of STCG claimed as chargeable to tax at special rates in India as per A9b
DTAA
A(A) Capital loss on buy back of shares A(A)
[Short Term Capital loss @20% / 30% / Applicable rate]
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or
sl.no.2c/2d of schedule OS)
10 Total Short-term Capital Gain (Ale+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8 - A9a A10
+A(A))
B Long-term capital gain (LTCG) (Sub-items 5,6, & 7 are not applicable for residents)
1 From sale of land or building or both (fill up details separately for each property) (in case of co-
ownership, enter your share of Capital Gain)
Date of purchase/ DD/MM/YYYY Date of sale/transfer DD/MM/YYYY
acquisition
a i Full value of consideration received/receivable ai
ii Value of property as per stamp valuation authority aii
iii Full value of consideration adopted as per section 50C aiii
for the purpose of Capital Gains [in case (aii) does not
exceed 1.10 times (ai), take this figure as (ai), or else
take (aii)]
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with biii
transfer
iv Total (bi+bii+biii) biv
c Balance (aiii – biv) 1c
d Deduction under section 54D/54EC/54G/54GA (Specify details in item D 1d
below)
e Long-term Capital Gains on Immovable property (1c - 1d) B1e
f In case of transfer of immovable property, please furnish the following details (see note)
S. Name of PAN/Aadhaar No. Percentage Address of property, Pin State
No. buyer(s) of buyer(s) share Amount Country code, Zip
code code
NOTE Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or
is quoted by buyer in the documents.
g In case of more than one buyer, please indicate the respective percentage share and amount.
Total Long-term Capital Gains on Immovable property (ΣΒ1ε) B1g
2 From slump sale
a i Fair market value as per Rule 11UAE(2) 2ai
ii Fair market value as per Rule 11UAE(3) 2aii
iii Full value of consideration (higher of ai or aii) 2aiii
b Net worth of the undertaking or division (6(e) of Form 3CEA) 2b
c Balance (2aiii – 2b) 2c
d Deduction u/s 54EC 2d
e Long term capital gains from slump sale(2c-2d) B2e
3 From sale of listed securities (other than a unit) or zero coupon bonds as per sec 112(1)
a Full value of consideration 3a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with biii
transfer
iv Total (bi + bii +biii) biv
c Long Term Capital Gains on assets at B3 above (3a – biv) B3c
4 From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on
which STT is paid under section 112A
Long-term Capital Gains on sale of capital assets at B4 B4
5 For NON-RESIDENTS- from sale of unlisted shares or listed debenture of Indian company (to be
computed with foreign exchange adjustment under first proviso to section 48)
B5
LTCG computed without indexation benefit on unlisted shares or
listed debentures
6 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred
in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in
sec. 115AD
a i In case securities sold include shares of a company
other than quoted shares, enter the following details
a Full value of consideration ia
received/receivable in respect of
unquoted shares
b Fair market value of unquoted ib
shares determined in the
prescribed manner
c Full value of consideration in ic
respect of unquoted shares
adopted as per section 50CA for
the purpose of Capital Gains
(higher of a or b)
ii Full value of consideration in aii
respect of securities other than
unquoted shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in biii
connection with transfer
iv Total (bi + bii +biii) biv
c Long-term Capital Gains on assets at B6 above in case of B6c
NON-RESIDENT (6aiii-6biv)
7 For FII/FPI (NON-RESIDENTS) - From sale of equity share in a company or unit of equity
oriented fund or unit of a business trust on which STT is paid under section 112A read with section
115AD
Long-term Capital Gains on sale of capital assets at B7 B7
8 From sale of assets where B1 to B7 above are not applicable
a i In case assets sold include shares of a company other
than quoted shares, enter the following details
a Full value of consideration ia
received/receivable in respect of
unquoted shares
b Fair market value of unquoted ib
shares determined in the
prescribed manner
c Full value of consideration in ic
respect of unquoted shares
adopted as per section 50CA for
the purpose of Capital Gains
(higher of a or b)
ii Full value of consideration in respect of assets other aii
than unquoted shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with biii
transfer
iv Total (bi + bii +biii) biv
c Balance (aiii – biv) 8c
d Deduction under section 54D/54G/54GA (Specify details in 8d
item D below)
e Long-term Capital Gains on assets at B8 above(8c-8d) B8e
9 Amount deemed to be long-term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous year shown
below was deposited in the Capital Gains Accounts Scheme within due date for that year?
☐ Yes ☐ No ☐ Not applicable. If yes, then provide the details below
S.no Previous year in Section under New asset acquired/constructed Amount not
which asset which Previous year in Amount utilised used for new
transferred deduction which asset out of Capital asset or
claimed in acquired/constructed Gains account remained
unutilized in
Capital gains
account (X)
i 2022-23 54D/54G/54GA
ii 2023-24 54D/54G/54GA
iii 2024-25 54D/54G/54GA
b Amount deemed to be long-term capital gains, other than at 'a' b
Total amount deemed to be long-term capital gains (Xi + Xii + Xiii + b) B9
10 Pass Through Income/Loss in the nature of Long Term Capital Gain, B10
(Fill up schedule PTI) (B10a1+B10a2+)
a1 Pass Through Income/ Loss in the nature of Long-Term Capital B10a1
Gain, chargeable @ 12.5% u/s 112A
a2 Pass Through Income/Loss in the nature of Long-Term Capital B10a2
Gain, chargeable @ 12.5% under sections other than 112A
11 Amount of LTCG included in items B1 to B10 but claimed as not
chargeable to tax or chargeable at special rates in India as per DTAA
(Applicable for non-residents only)
SI. Amount Item No. B1 to Country Article Rate as per Whether Section Rate Applicable
No. of B10 above in name & of Treaty TRC of I.T. as per rate [lower
income which included Code DTAA (enter NIL, if obtained Act I.T. of (6) or (9)]
not (Y/N) Act
chargeable)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
I
II
a Total amount of LTCG claimed as not chargeable to tax in B11a
India as per DTAA
b Total amount of LTCG claimed as chargeable to tax at special B11b
rates in India as per DTAA
B(A) Capital Loss on buy back of shares (Long Term @12.5%) (can be B(A)
claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii
or sl.no.2c/2d of schedule OS)
12 Total long term capital gain] [B1g + B2e + B3c + B4 + B5 + B6c + B7+ B12
B8e+ B9+B10-B11a + B(A)]
C1 Sum of Capital Gain Incomes (8ii + 8iii + 8iv + 8v + 8vi + 8vii + of table E C1
below)
C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C2
C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3
D Information about deduction claimed against Capital Gains
1 In case of deduction u/s 54D/54EC /54G/54GA give following details
a Deduction claimed u/s 54D
i Date of acquisition of original asset ai dd/mm/yyyy
ii Cost of purchase/ construction of new land or aii
building for industrial undertaking
iii Date of purchase of new land or building aiii dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts aiv
Scheme before due date
(iva) Date of Deposit dd/mm/yyyy (ivb) Account Number (ivc) IFS Code
v Amount of deduction claimed av
b Deduction claimed u/s 54EC
i Date of transfer of original asset bi dd/mm/yyyy
ii Amount invested in specified/notified bonds (not bii
exceeding fifty lakh rupees)
iii Date of investment biii dd/mm/yyyy
iv Amount of deduction claimed biv
c Deduction claimed u/s 54G
i Date of transfer of original asset ci dd/mm/yyyy
ii Cost and expenses incurred for purchase or cii
construction of new asset
iii Date of purchase/construction of new asset in an ciii dd/mm/yyyy
area other than urban area
iv Amount deposited in Capital Gains Accounts civ
Scheme before due date
(iva) Date of deposit dd/mm/yyyy (ivb) Account Number (ivc) IFS Code
v Amount of deduction claimed cv
d Deduction claimed u/s 54GA
i Date of transfer of original asset from urban di dd/mm/yyyy
area
ii Cost and expenses incurred for purchase or dii
construction of new asset
iii Date of purchase/construction of new asset in diii dd/mm/yyyy
SEZ
iv Amount deposited in Capital Gains Accounts div
Scheme before due date
(iva) Date of Deposit dd/mm/yyyy (ivb) Account Number (ivc) IFS Code
v Amount of deduction claimed dv
e Total deduction claimed (1a + 1b + 1c +1d) e
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT
chargeable under DTAA)
Short term capital loss set off Long term capital
loss set off
Sl. Type of Capital Gain of current year 20% 30% applicable rate DTAA 12.5% DTAA rates Current year's
No. Gain (Fill this column only rates capital gains
if computed figure is remaining after
positive) set off remaining a
(8-1-2-3-4-5-6-7)
i Loss to be set off 1 2 3 4 5 6 7 8
(Fill this row if
figure computed
is negative)
(A3e*+ (A5e*+ A9b (A1e*+ B11b (B1g*+
A4a*+ A8b*+A(A)) A2c*+A4b*+A6g* B2e*+
A8a*+A(A)) +A7*+A8c* B3c* +
+A(A)) B4*+B5*
+B6c*+
B7*+ B8e*+
B9*
B10a1*+
B10a2*
+B(A))
ii 20% (A3e*+A4a*+
A8a*+A(A))
iii 30% (A5e*+A8b*+A(A))
iv applicable (Ale*+
rate A2c*+A4b*+A6g*
+A7*+A8c*+A(A))
v DTAA A9b
rates
vi 12.5% (B1g*+ B2e*+ B3c*
+B4*+B5*+B6c*+
B7*+B8e*+B9*
B10a1*+B10a2*+B(A)
)
vii DTAA B11b
rates
viii Total loss set off (ii + iii + iv + v + vi +
vii)
ix Loss remaining after set off (i-viii)
F Information about accrual/receipt of capital gain
S. No. Type of Capital gain / Date Upto 15/6 16/6 to 15/9 16/9 to 15/12 16/12 to 15/3 16/3 to 31/3
(i) (ii) (iii) (iv) (v)
1 Short-term capital gains
taxable at the rate of 20%
2 Short-term capital gains
taxable at the rate of 30%
3 Short-term capital gains
taxable at applicable rates
4 Short-term capital gains
taxable at DTAA rates
5 Long-term capital gains
taxable at the rate of 12.5%
6 Long-term capital gains
taxable at the rate DTAA rates
7 Capital gains on transfer of
Virtual Digital Asset taxable at
the rate of 30%
Enter value from item 16B of
schedule SI, if any
Schedule VDA
Income from transfer of Virtual Digital Assets u/s 115BBH
(Note: Details of every transaction are to be filled, wherein every 'transfer' is a transaction)
SI. Date of Date of Transfer Head under which Cost of Consideration Income
No. Acquisition income to be taxed Acquisition Received from
(Business/Capital transfer of
Gain) Virtual
Digital
Assets (enter
nil in case of
loss) (Col. 6
– Col. 5)
(Col. (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7)
1) (In case of gift:
a. Enter the
amount on which
tax is paid u/s
56(2)(x) if any
b. In any other
case cost to
previous owner)
Add Rows
A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No.
A3d of
Schedule
BP)
B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2
of Schedule
CG)
Schedule OS
Income from other sources
1 Gross income chargeable to tax at normal applicable rates (1a+1b+1c+ 1d 1
+1e)
a Dividends, Gross (ai+aii+aiii) 1a
i Dividend income other than (ii) and (iii) ai
ii Dividend income u/s 2(22)(e) aii
iii Dividend income u/s 2(22)(f) aiii
b Interest, Gross (bi + bii + biii + biv + bv) 1b
i From Savings Bank bi
ii From Deposits (Bank/ Post Office/ bii
Co-operative Society)
iii From Income-tax Refund biii
iv In the nature of Pass-through biv
income/Loss
v Others including interest from bv
Companies, NBFCs & HFCS
c Rental income from machinery, plants, buildings, etc., Gross 1c
d Income of the nature referred to in section 56(2)(x) which is 1d
chargeable to tax (di + dii + diii + div + dv)
e Any other income (please specify nature) 1e
SI. Nature Amount
No.
1 Income due to disallowance of exemption under
clauses of section 10
2 Any specified sum received by a unit holder
from a business trust during the previous year
chargeable u/s 56(2)(xii)
Rows can be added as required
2 Income chargeable at special rates (2ai + 2aii + 2b+2c+ 2d + 2e elements related to Sl. 2
No. 1)
ai Winnings from lotteries, crossword puzzles, races, card games 2ai
etc. chargeable u/s 115BB
aii Winnings from online games chargeable u/s 115BBJ 2aii
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b
i Cash credits u/s 68 bi
ii Unexplained investments u/s 69 bii
iii Unexplained money etc. u/s 69A biii
iv Undisclosed investments etc. u/s 69B biv
v Unexplained expenditure etc. u/s 69C bv
vi Amount borrowed or repaid on hundi u/s 69D bvi
c Any other income chargeable at special rate (total of ci to cxiv) 2c
i Dividends received by non-resident ci
(not being a company) or a foreign
company chargeable u/s 115A(1)(a)(i)
other than proviso to section
115A(1)(a)(A)
ii Dividend received by non-resident cia
(not being a company) or a foreign
company, from a unit in an
International Financial Services
Centre, as referred to in sub-section
(1A) of section 80LA chargeable
under proviso to 115A(1)(a)(A)
iii Interest received from Government or cii
Indian concern on foreign currency
debts chargeable u/s 115A(1)(a)(ii)
iv Interest received from Infrastructure ciii
Debt Fund chargeable u/s
115A(1)(a)(iia)
v Interest referred to in section civ
194LC(1) chargeable u/s
115A(1)(a)(iiaa) @ 5%
vi Interest referred to in Proviso to cv
section 194LC(1) chargeable u/s
115A(1)(a)(iiaa) @4%
vii Interest referred to in section 194LD - cvi
chargeable u/s 115A(1)(a)(iiab)
viii Distributed income being interest cvii
referred to in section 194LBA
chargeable u/s 115A(1)(a)(iiac)
ix Income from units of UTI or other cviii
Mutual Funds specified in section
10(23D), purchased in Foreign
Currency chargeable u/s
115A(1)(a)(iii)
x Income from royalty or fees for ix
technical services received from
Government or Indian concern
chargeable u/s 115A(1)(b)
xi Income by way of interest from bonds cx
purchased in foreign currency by non-
residents - chargeable u/s 115AC
xii Income by way of dividends from cxi
GDRs purchased in foreign currency
by non-residents chargeable u/s
115AC
xiii Income received by an FII in respect cxii
of securities (other than units referred
to in section 115AB) - chargeable u/s
115AD(1)(i)
xiv Income received by an FII on bonds or cxiii
Government securities referred to in
section 194LD chargeable as per
proviso to section 115AD(1)(i)
xv Income received by non-residents cxiv
sportsmen or sports associations
chargeable u/s 115BBA
xvi Income received by non-resident as cxv
referred in second proviso to section
194LC(1) chargeable u/s
115A(1)(a)(iiaa) @9%
d Pass through income in the nature of income from other 2d
sources claimed as chargeable at special rates (drop
down to be provided)
e Amount included in 1 and 2 above, which is claimed as 2e
chargeable at special rates in India as per DTAA (total of
column (2) of table below) (Applicable for non-residents
only)
3 Deductions under section 57(other than those relating to income chargeable at special rates
under 2a, 2b, 2c, 2d & 2e)
a Expenses / Deductions (other than entered 3a
in c)
b Depreciation (available only if income 3b
offered in 1c of "schedule OS")
c Interest expenditure on dividend u/s 57(i) 3c
(available only if income offered in 1a(i)
and/or 1a(ii))
ci Eligible Interest expenditure u/s 57(i) - 3ci
computed value
d Total 3d
4 Amounts not deductible u/s 58 4
5 Profits chargeable to tax u/s 59 5
6 Net income from other sources chargeable at normal applicable rates (1 (after reducing income 6
related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)
7 Income from other sources (other than from owning race horses) (2+6) (enter 6 as nil, if negative) 7
8 Income from the activity of owning and maintaining race horses
a Receipts 8a
b Deductions under section 57 in relation to 8b
receipts at 8a only
c Amounts not deductible u/s 58 8c
d Profits chargeable to tax u/s 59 8d
e Balance (8a-8b + 8c + 8d) 8e
9 Income under the head "Income from other sources" (7 + 8e) (take 8e as nil if negative) 9
10 Information about accrual/receipt of income from Other Sources
S. No. Other Source Upto 15/6 From 16/6 to From 16/9 From 16/12 From 16/3 to
Income (i) 15/9 to 15/12 to 15/3 31/3
(ii) (iii) (iv) (v)
1 Winnings from
lotteries,
crossword
puzzles, races,
games,
gambling,
betting etc.
referred to in
section
2(24)(ix)
2 Winnings from
online games
u/s 115BBJ
3a Dividend
Income
referred in Sl.
No. 1a(i)
3b Dividend
Income
referred in Sl.
No. 1a(iii)
4 Dividend
Income u/s
115A(1)(a)(i)
other than as
per proviso to
section
115A(1)(a)(A)
@20%
(Including PTI
income)
5 Dividend
income under
proviso to
section
115A(1)(a)(A)
a 10%
(Including PTI
Income)
6 Dividend
Income u/s
115AC @10%
7 Dividend
Income (other
than units
referred to in
section 115AB)
u/s 115AD(1)(i)
@20%
(Including PTI
Income)
8 Dividend
income
chargeable at
DTAA Rates
Schedule OA
General
Do you have any income under the head business and profession? ☐ Yes ☐ No (if "yes" please enter following
details)
1 Nature of Business or profession 1
2 Number of branches 2
3 Method of accounting employed in the previous year (Tick) ☑ mercantile ☐ cash 3
4 Is there any change in method of accounting (Tick) ☑ Yes ☐ No 4
5 Effect on the profit because of deviation, if any, in the method of accounting 5
employed in the previous year from accounting standards prescribed under section
145A
6 Method of valuation of closing stock employed in the previous year 6
a Raw Material (if at cost or market rates whichever is less write 1, if at cost ☐ 6a
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 ☐ 6b
write 2, if at market rate write 3)
c Is there any change in stock valuation method (Tick) ☑ Yes ☐ No 6c
d Effect on the profit or loss because of deviation, if any, from the method of 6d
valuation prescribed under section 145A
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 income and expenditure account (as applicable) 1
2a Net profit or loss from speculative business included in 1 (enter -ve sign 2a
in case of loss)
2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter 2b
-ve sign in case of loss)
3 Income/ receipts credited to profit and loss
account considered under other heads of
income or chargeable u/s 115BBH
a House property 3a
b Capital gains 3b
c Other sources 3c
ci Dividend income 3ci
other than
cii Dividend income 3cii
d u/s 115BBH (net of 3d (Item No.
Cost of A of
Acquisition, if any) Schedule
VDA)
4 Profit or loss included in 1, which is referred to in section 44AE 4
5 Income credited to Profit and Loss account (included in 1) which is exempt 5
6 Balance (1- 2a – 2b – 3a - 3b – 3c – 3d – 4-5d) 6
7 Expenses debited to profit and loss account
considered under other heads of income/
related to income chargeable u/s 115BBH
a House property 7a
b Capital gains 7b
c Other sources 7c
d u/s 115BBH (other 7d
than Cost of
Acquisition)
8 Total (7a+ 7b + 7c+7d) 8
9 Adjusted profit or loss (6+8) 9
10 Depreciation and amortization debited to profit and loss account 10
11 Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) 11i
ii Depreciation allowable under section 32(1)(i) 11ii
(Make your own computation refer Appendix-IA of IT Rules)
iii Total (11i+11ii) 11iii
12 Profit or loss after adjustment for depreciation (9+10-11iii) 12
13 Amounts debited to the profit and loss account, to the extent 13
disallowable under section 36
14 Amounts debited to the profit and loss account, to the extent 14
disallowable under section 37
15 Amounts debited to the profit and loss account, to the extent 15
disallowable under section 40
16 Amounts debited to the profit and loss account, to the extent 16
disallowable under section 40A
17 Any amount debited to profit and loss account of the previous year but 17
disallowable under section 43B
18 Interest disallowable under section 23 of the Micro, Small and Medium 18
Enterprises Development Act, 2006
19 Deemed income under section 41 19
20 Deemed income under section 32AC/32AD/33AB/33ABA/35ABA/ 20
35ABB/35AC/40A(3A)/33AC/72A
21 Deemed income under section 43CA 21
22 Any other item of addition under section 28 to 44DB 22
23 Any other income not included in profit and loss account/any other 23
expense not allowable (including income from salary, commission,
bonus and interest from firms in which company is a partner)
24 Total (13+14+15+16+17+18+19+20+21+22+23) 24
25 Deduction allowable under section 32(1)(iii) 25
26 Amount allowable as deduction under section 32AC 26
27 Amount of deduction under section 35 or 35CCC or 35CCD in excess of 27
the amount debited to profit and loss account (if amount deductible under
section 35 or 35CCC or 35CCD is lower than amount debited to P&L
account, it will go to item 23)
28 Any amount disallowed under section 40 in any preceding previous year 28
but allowable during the previous year
29 Any amount disallowed under section 43B in any preceding previous 29
year but allowable during the previous year
30 Any other amount allowable as deduction 30
31 Decrease in profit or increase in loss on account of ICDS adjustments 31
and deviation in method of valuation of stock
32 Total (25+26+27+28+29+30+31) 32
33 Income (12+24-32) 33
34 Profits and gains of business or profession deemed to be under -
i Section 44AE 34i
35 Net profit or loss from business or profession other than speculative and specified 35
business (33+34)
36 Net Profit or loss from business or profession other than speculative business and specified 36
business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable,
enter same figure as in 35)
B Computation of income from speculative business
37 Net profit or loss from speculative business as per profit or loss account 37
38 Additions in accordance with section 28 to 44DB 38
39 Deductions in accordance with section 28 to 44DB 39
40 Income from speculative business) (37+38-39) B40
C Computation of income from specified business under section 35AD
41 Net profit or loss from specified business as per profit or loss account 41
42 Additions in accordance with section 28 to 44DB 42
43 Deductions in accordance with section 28 to 44DB (other than deduction under section, (i) 43
35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)
44 Profit or loss from specified business) (41+42-43) 44
45 Deductions in accordance with section 35AD(1) 45
46 Income from Specified Business) (44-45) C46
47 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to C47
be selected from drop down menu)
D48 Income chargeable under the head 'Profits and gains from business or profession' D48
(A36+B40+C46+A3d)
E Intra head set off of business loss of current year
SI. Type of Business Income of current year Business loss set off Business income
No. income (Fill this column only if remaining after set off
figure is zero or positive)
(1) (2) (3) (1) - (2)
i Loss to be set off (Fill (A36)
this row only if figure
is negative)
ii Income from (B40)
speculative business
iii Income from specified (C46)
business
iv Total loss set off (ii + iii)
v Loss remaining after set off (i – iv)
Schedule CYLA
Details of Income after set-off of current years losses
Sl. Head/Source of Income Income of House Business Loss Other sources Current
No. current year property loss (other than loss (other than year's Income
(Fill this of the current speculation or loss from race remaining
column only year set off specified business horses) of the after set off
if income is loss) of the current year set
zero or Total loss year set off off
positive) (3 of Schedule Total loss Total loss
-HP) ((2v of item E) of (6 of Schedule-
Schedule-BP) OS)
1 2 3 4 5
= (1-2-3-4)
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115U, 115UA and
115UB
SI. Investment entity Name of PAN of SI Head of Curre Share of Net TDS
No. covered by business the income nt year current Income/Lo on
section trust/ business income year loss ss such
115U/115UA/115 investme trust/ distribute 9-7-8 amoun
UB nt fund investme d by t, if
nt fund Investme any
nt fund
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1. (drop down to be
provided)
i House
property
ii Capital Gains
A Short
term
ai Section
111A
ai Others
i
B Long
term
bi Section
112A
bi Sections
i other
than
112A
iii Other
Sources
a Dividend
b Others
iv Income claimed to be exempt
A u/s
Add row to be
provided
2. i House
property
ii Capital Gains
A Short
term
ai Section
111A
ai Others
i
B Long
term
bi Section
112A
bi Sections
i other
than
112A
iii Other
Sources
A Dividen
d
B Others
iv Income claimed to be exempt
A u/s
Add row to be
provided
Schedule SI
Income chargeable to tax at special rates
Sl. No. Section Special Income Tax thereon
rate (%) (i) (ii)
1 111A (STCG on shares where STT paid) ☐ 20
2 115AD (STCG for FIIs on securities where STT not paid) ☐ 30
3 112(1) (LTCG on listed securities/ units) ☐ 12.5
4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) ☐ 12.5
5 115AB (LTCG for non-resident on units referred in ☐ 12.5
section115AB)
6 115AC (LTCG for non-resident on bonds/GDR) ☐ 12.5
7 115AD (LTCG for FII on securities) ☐ 12.5
8 112 (LTCG on others) ☐ 12.5
9 112A(LTCG on equity shares/units of equity-oriented ☐ 12.5
fund/units of business trust on which STT is paid
10 STCG chargeable at special rates in India as per DTAA ☐
11 LTCG Chargeable at special rates in India as per DTAA ☐
12 115AC (Income by way interest received by non-resident ☐ 10
from bonds or GDR purchased in foreign currency)
13 115AC (Income by way of Dividend received by non- ☐ 10
resident from bonds or GDR purchased in foreign
currency
14 115BB (Winnings from lotteries, puzzles, races, games etc.) ☐ 30
15 115BBJ (Winnings from online games) ☐ 30 (2aii of Schedule
OS)
16 115BBH- Tax on Income from Virtual Digital asset ☐
A) Income under head business or profession ☐ 30 (3d of Schedule
BP)
B) Income under head Capital Gain ☐ 30 (C2 of Schedule
CG)
17 115BBE (Income under section 68, 69, 69A, 69B, 69C or ☐ 60
69D)
18 Any other income chargeable at special rate (Please choose ☐ (part of 2c of
from drop down menu) schedule OS)
19 Income from other sources chargeable at special rates in ☐ (part of 2e of
India as per DTAA schedule OS)
20 Pass Through Income in the nature of Short Term Capital ☐ 20
Gain chargeable @ 20%
21 Pass through Income in the nature of Short Term Capital ☐ 30
Gain chargeable @ 30%
22 Pass Through Income in the nature of Long Term Capital ☐ 12.5
Gain chargeable @ 12.5% u/s 112A
23 Pass Through Income in the nature of Long Term Capital ☐ 12.5
Gain chargeable @ 12.5% - u/s other than 112A
24 Pass through income in the nature of income from other ☐ (2d of Schedule
source chargeable at special rates OS)
Total
Schedule 115TD
Accreted income under section 115TD (Applicable if exemption claimed u/s 11 and 12 or
10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
1 Aggregate Fair Market Value (FMV) of total assets of specified person 1
2 Less: Total liability of specified person 2
3 Net value of assets (1 - 2) 3
4 (i) FMV of assets directly acquired out of income 4i
referred to in section 10(1)
(ii) FMV of assets acquired during the period from 4ii
the date of creation or establishment to the
effective date of registration/provisional
registration/approval u/s 12AB
or 2nd Proviso to s. 10(23C), if benefit u/s 11 and
12 or 10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via) respectively not claimed
during the said period
(iii) FMV of assets transferred in accordance with 4iii
third proviso to section 115TD(2)
(iv) Total (4i + 4ii + 4iii) 4iv
5 Liability in respect of assets at 4 above 5
6 Accreted income as per section 115TD [3 – (4iv – 5)] 6
7 Additional income-tax payable u/s 115TD at maximum marginal rate 7
8 Interest payable u/s 115TE 8
9 Specified date u/s 115TD 9
10 Additional income-tax and interest payable 10
11 Tax and interest paid 11
12 Net payable/refundable (10 - 11) 12
13 Date(s) of deposit of tax on accreted income Date 1 Date 2 Date 3
DD/MM/YYYY DD/MM/YYYY DD/MM/YYYY
14 Name of Bank and Branch
15 BSR Code
16 Serial number of challan
17 Amount deposited
Schedule 115BBI
Specified income of certain institutions under section 115BBI
Particulars Amount
1 Deemed income referred in Explanation 4 to the third proviso to section 1 <Total of Col 15 of Schedule
10(23C) or section 11(3) I>
2 Deemed income referred under section 11(1B) 2 <Total of Col 8 of Schedule
D>
3 Income which is deemed to be income under the twenty-first proviso to 3
Section 10(23C) or which is not excluded from the total income as per section
13(1)(c)
4 Income which is not exempt under section 10(23C) on account of violation of 4
clause (b) of the third proviso of section 10(23C) or which is not excluded
from the total income as per section 13(1)(d)
5 Income which is not excluded from the total income as per section 11(1)(c) 5
6 Income accumulated or set apart in excess of fifteen per cent of the income 6
where such accumulation is not allowed under any specific provision of this
Act;
7 Total (total of Sl. No. 1 to 6) 7
Schedule FSI
Details of Income from outside India and tax relief (available only in case of
resident)
Sl. Country Taxpayer Sl. Head of income Income Tax Tax payable Tax relief Relevant
Code Identification from paid on such available in India article of
(Dropdown Number outside outside income under (e)= (c) or (d) DTAA if relief
to be India India normal whichever is claimed u/s 90
provided (included provisions in lower or 90A
in the e- in PART India
filing B-TI)
utility)
(a) (b) (c) (d) (e) (f)
1 i House
Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
2 i House
Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
1 Details of Tax relief claimed
Country Code Taxpayer Total taxes paid outside Total tax relief Section under
Identification India available which relief
Number (total of (c) of Schedule (total of (e) of claimed
FSI in respect of each Schedule FSI in (specify 90, 90A
country) respect of each or 91)
country)
(a) (b) (c) (d) (e)
Total
2 Total Tax relief available in respect of country where DTAA is 2
applicable (section 90/90A) (Part of total of 1(d))
3 Total Tax relief available in respect of country where DTAA is 3
not applicable (section 91) (Part of total of 1(d))
4 Whether any tax paid outside India, on which tax relief was 4
allowed in India, has been refunded/credited by the foreign tax
Yes/No
authority during the year? If yes, provide the details below
a Amount of tax b Assessment year in which tax relief
refunded allowed in India
Schedule FA
Details of Foreign Assets and Income from any source outside India
A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar
year ending as on 31st December, 2025)
Sl Country Country Name of Address of ZIP Account Statu Account Peak Closing Gross interest
No name code financial financial code number S opening balance balance paid/credited
institution institution date during to the account
the during the
period period
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year
ending as on 31st December, 2025
Sl Countr Countr Name of Address ZIP Accou Status Account Peak Closing Gross amount
No y name y code financial of code nt opening balance balance paid/credited to the
institution financial numbe date during during account during the
institutio r the the period
n period
(drop down to be
provided specifying
nature of amount viz.
interest/dividend/proc
eeds from sale or
redemption of
financial assets/other
income)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during
the calendar year ending as on 31st December, 2025
Sl Countr Countr Name of Address ZIP Nature Date of Initial Peak Closin Total gross Total
No y name y code entity of entity code of acquiri value of value of g amount gross
entity ng the the investme value paid/credit proceeds
interest investme nt nt from sale
nt during ed with
the respect to or
period the holding redemptio
during the n of
period investmen
t during
the period
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
(i)
(ii)
A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at
any time during the calendar year ending as on 31st December, 2025
Sl Countr Countr Name of financial Address of ZIP Date of contract The cash value or Total gross
No y name y code institution in which financial code surrender value amount
insurance contract institution of the contract paid/credited
held with respect to
the contract
during the
period
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(i)
(ii)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar
year ending as on 31st December, 2025
Sl Count Zip Nature Name Nature of Date Total Income Nature Income taxable and
No ry Cod of and Interest- since Investment accrued of offered in this return
e entity Address Direct/ held (at cost) (in from such Income Amoun Schedul Item
and of the Beneficial rupees) Interest t e where number
code Entity owner/ offered of
Beneficiary schedule
(1) (2) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year
ending as on 31st December, 2025
Sl Count Address of the Ownership- Total Income Income taxable and
No ry Property Investment derived offered in this return
(1) (2a) (2b) (3) Direct/ Date of (at cost) (in from the Amount Schedul Item
Name and Zip Beneficial acquisiti rupees) property Nature e where number
Cod owner/ on of Income offered of
code e Beneficiary schedule
(4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year
ending as on 31st December, 2025
Sl Count Zip Nature of Asset Ownership- Date of Total Income Nature Income taxable and
No ry Cod Direct/ acquisiti Investment derived of offered in this return
Name e Beneficial on (at cost) (in from the Income Amount Schedul Item
and owner/ rupees) asset e where number
code Beneficiary offered of
schedule
(1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time
during the calendar year ending as on 31st December, 2025 and which has not been included in A to D above.
Sl Name of Address Countr Zip Name Accoun Peak Whether If (7) is If (7) is yes, Income
No the of the y Cod of the t Balance/ income yes, offered in this return
Institution Instituti Name e accou Numbe Investment accrued is Income Amount Schedul Item
in which on and nt r during the taxable in accrued e where numbe
the Code holder year (in your hands? in the offered r of
account is rupees) account schedu
held le
(1) (2a) (2b) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or
settlor
Sl Count Zip Name and Name Name Name and Date Whether If (8) is If (8) is yes, Income
No ry Cod address of and and address of since income yes, offered in this return
e the trust Name addre Beneficiarie position derived is Income Amount Schedul Item
and of ss of s held taxable in derived e where numbe
code trustees Settlo Settlo your hands? from the offered r of
r r trust schedu
le
(1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above
and, (ii) income under the head business or profession
Sl Count Zip Name and address of the Income Nature of income Whether If (6) is yes, Income
No ry Cod person from whom derived derived taxable in offered in this return
Name e your Amount Schedul Item
and hands? e where number
code offered of
schedu
le
(1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9)
(i)
(ii)
Schedule SH
SHAREHOLDING OF UNLISTED COMPANY
If you are an unlisted company, please furnish the following details;-
Details of shareholding at the end of the previous year
Name of the Residential Type of PAN Date of Number Face value Issue Price Amount
shareholder status in share acquisition of shares per share per share received
India held
Details of equity share application money pending allotment at the end of the previous year
Name of the Residential Type PAN Date of Number Application Face value per share Proposed issue
applicant status in of application of money price
India share shares received
applied
for
Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during
the previous year
Name of the Residential Type PAN Number of Face value Issue Amount Date of Date on Mode of In case of
shareholder status in of shares per share Price received acquisition which cease cessation transfer,
India share held per to be PAN of the
shareholder shareholder
Part B - TI
STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2026
Part B1 – Applicable if exemption is being claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
and where Part B3 is not applicable.
1 Voluntary Contributions and anonymous donations taxable u/s 115BBC (Other than 1
Corpus) [(C- Ai-Bi+E) of Schedule VC]
2 Voluntary contribution forming part of corpus other than anonymous donations taxable 2
u/s 115BBC [(A + B) of schedule Part B-TI -Part B1]
A Corpus representing donations received for the renovation A
or repair of places notified u/s 80G(2)(b)
[Aia +Bia of Schedule VC]
B Corpus other than above [Aib +Bib of Schedule VC] B
3 Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv), 10(23C)(v), 3
10(23C)(vi) and 10(23C)(via) derived during the previous year excluding Voluntary
contribution included in 1 above (10 of Schedule AI)
4 Amount eligible for exemption under section 11(1)(c) 4
A Approval number given by the Board A
B Date of approval by board B
5 Income to be applied [1+3-4-(A1-A1a of Schedule A)] 5
6 Application of income for charitable or religious purposes or for the stated objects of the
trust/institution:-
i Amount applied during the previous year [Excluding application from 6i
borrowed fund, deemed application, previous year accumulation upto 15%
etc, i. e. not from the income of prev. year] [Sr.no. G from Schedule A]
ii Repayment of loan during the previous year- [Sr.no. 4 of table A2 of Schedule 6ii
J]
iii Amount applied during the previous year- invested or deposited back into 6iii
specified mode of Corpus fund (disallowed earlier on application of fund for
object of trust/institution) invested or deposited back, into one or more of the
forms or modes specified in Section 11(5) maintained specifically for such corpus,
from the income of that year and to the extent of such investment or deposit [Sr.no.
4 of table Al of Schedule J]
iv Amount deemed to have been applied during the previous year as per clause 6iv
(2) of Explanation to section 11(1) < Col 2 of Schedule D for FY 2025-26>
A If (iv) above applicable, whether option in Form No. 9A has been A
furnished to the Assessing Officer
B If yes, date of furnishing Form No. 9A (DD/MM/YYYY) B
v Amount accumulated or set apart for application to charitable or religious 6v
purposes or for the stated objects of the trust/institution to the extent it does
not exceed 15 per cent of income derived from property held in trust/ 6vi
institution under section 11(1)(a)/11(1)(b) or in terms of third proviso to section
10(23C) {restricted to maximum of 15% of [(1 +3 above) -(Al of Schedule A)]}
vi Amount in addition to amount referred to in (v) above, accumulated or set
apart for specified purposes if all the conditions in section 11(2) and 11(5) or
third proviso to section 10(23C) are fulfilled) <Col 2 of Schedule I for FY 2025-
26>
A If (vi) above applicable, whether option in Form No. 10 has been A
furnished to the Assessing Officer
B If yes, date of furnishing Form No. 10 (DD/MM/YYYY) B
vii Total [6i+6ii+6iii+6iv+6v+6vi] 6vii
7 Additions
i Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule 7i
115BBI>
ii Income in respect of which exemption under section 11 is not available, being 7ii
anonymous donation (Diii of schedule VC)
iii Income chargeable under section 12(2) 7iii
iv Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s. 7iv
40(a)(ia)
v Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s. 7v
40A(3)/(3A)
vi Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) of 7vi
Explanation 3A to section 11(1) read with section 80G(2)(b)
vii Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) of 7vii
Explanation 1A to section 10(23C) read with section 80G(2)(b)
viii Any other income on which exemption is not allowable under the Income-tax 7viii
Act
ix Total [7i+7ii+7iii+7iv+7v+7vi+7vii+7viii] 7ix
8 Income chargeable u/s 11(4) 8
9 Gross income after Exemption u/s 11/10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) 9
[(5-6vii)+7ix+8]
10 Income not forming part of item No. 9 above
i Income from house property [3 of Schedule HP] (enter nil if loss) 10i
ii Profits and gains of business or profession [as per item No. D 48 of schedule 10ii
BP]
iii Income under the head Capital Gains
A Short term 10iiiA
Ai Short-term chargeable @ 20% (8ii of item E of schedule CG) Ai
Aii Short-term chargeable @ 30% (8iii of item E of schedule CG) Aii
Aiii Short-term chargeable at applicable rate (8iv of item E of Aiii
schedule CG)
Aiv Short-term chargeable at special rates in India as per DTAA Aiv
(8v of item E of Schedule CG)
Av Total Short-term (Ai + Aii + Aiii+ Aiv) (enter nil if loss) Av
B Long term 10iiiB
Bi Long-term chargeable @ 12.5% (8vi of item E of schedule Bi
CG)
Bii Long-term chargeable at special rates in India as per DTAA Bii
(8vii of item E of schedule CG)
Biii Total Long-term (Bi + Bii) (enter nil if loss) Biii
C Sum of Short-term/Long-term capital gains (Av+Biii) (enter 10iiiC
nil if loss)
D Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule 10iiiD
CG)
E Total capital gains (C + D) 10iiiE
iv Income from other sources [as per item No. 9 of Schedule OS] 10iv
v Total (10i + 10ii + 10iiiE + 10iv) 10v
11 Gross income (9+10) 11
Part B2 - Applicable if exemption is being claimed under section 13A/13B and under sections
10(21), 10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A),
10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB),
10(24), 10(46), 10(47)
1 Amount eligible for exemption under sections 10(21), 10(23AAA), 10(23B), 10(23D), 1
10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46), 10(46A),
10(46B), 10(47) [Sl. No. 1 of Schedule IE-1]
2 Amount eligible for exemption under section 10(23A), 10(23C)(iiiab), 10(23C)(iiiac), 2
10(23C)(iiiad), 10(23C)(iiiae), 10(24) [{Sl. No. 1 of Schedule IE-2 (For Row A)} or {Total
of Sl. No. 3 of Schedule IE-3} or {Total of Sl. No. 3 of Schedule IE-4}]
3 Income chargeable under section 11(3) read with section 10(21) [Total of Col 15 of 3
Schedule I]
4 Income claimed as exempt under section 13A in case of a Political Party 4
5 Income claimed as exempt under section 13B in case of an Electoral Trust (item No. 5
6vii of Schedule ET)
6 Voluntary Contribution received during the year [applicable for Section 13A and 13B] 6
7 Heads of Income not forming part of above
i Income from house property [ 3 of Schedule HP] (enter nil if loss) 7i
ii Profits and gains of business or profession [as per item No. D 48 of schedule BP] 7ii
iii Income under the head Capital Gains
A Short term (A5 of schedule CG) 7iiiA
Ai Short-term chargeable @ 20% (8ii of item E of Aib
schedule CG)
Aii Short-term chargeable @ 30% (8iii of item E of Aii
schedule CG)
Aiii Short-term chargeable at applicable rate (8iv of Aiii
item E of schedule CG)
Aiv Short-term chargeable at special rates in India Aiv
as per DTAA (8v of item E of Schedule CG)
Av Total Short-term (Ai + Aii + Aiii + Aiv) (enter Av
nil if loss)
B Long term (B4 of schedule CG) (enter nil if loss) 7iiiB
Bi Long-term chargeable @ 12.5% (8vi of item E Bi
of schedule CG)
Bii Long-term chargeable at special rates in India Bii
as per DTAA (8vii of item E of schedule CG)
Biii Total Long-term (Bi + Bii) (enter nil if loss) Biii
C Sum of Short-term/Long-term capital gains (Av+Biii) (enter 7iiiC
nil if loss)
D Capital gain chargeable @ 30% u/s 115BBH 7iiiD
(C2 of schedule CG)
E Total capital gains (C + D) 7iiiE
iv Income from other sources [as per item No. 9 of Schedule OS] 7iv
v Total (7i + 7ii + 7iiiE + 7iv) 7v
8 Gross income [6+7v-4-5] +3 8
9 Losses of current year to be set off against 7v (total of 2xiv, 3xiv and 4xiv of Schedule 9
CYLA)
10 Gross Total Income (8-9) 10
11 Income which is included in 10 and chargeable to tax at special rates (total of col. (i) 11
of schedule SI)
12 Net Agricultural income for rate purpose 12
13 Aggregate Income (10-11+12) [applicable if (10-11) exceeds maximum amount not 13
chargeable to tax]
14 Income chargeable at maximum marginal rates 14
Part B3- Applicable if total income chargeable to tax u/s twenty-second proviso to section 10(23C) or section
13(10)
If yes in Sl. No. A(26) of Part A-General, please the provide computation of Income chargeable
under twenty second proviso to Clause (23C) of section 10/Sub-section (10) of section 13
1 Total Income for the previous year other than Sl. No. 7 Amount in Rs.
2 Total Expenditure incurred in India, for the objects of the assessee Amount in
Rs.
Expenditure to be disallowed
(i) Expenditure from the corpus standing to the credit of the trust or institution as Amount in Rs.
on the end of the financial year immediately preceding the previous year
relevant to the assessment year for which income is being computed
(ii) Expenditure from any loan or borrowing Amount in Rs.
(iii) Depreciation in respect of an asset, acquisition of which has been claimed as Amount in Rs.
application of income, in the same or any other previous year; and
(iv) Expenditure in the form of contribution or donation to any person. Amount in Rs.
(v) Capital expenditure Amount in Rs.
3 (vi) Amount disallowable under Explanation to sub-section (10) of section 13 or Amount in Rs.
Explanation to twenty second proviso to clause (23C) of section 10 read with
sub-clause (ia) of clause (a) of section 40
(vii) Amount disallowable under Explanation to sub-section (10) of section 13 or Amount in Rs.
Explanation to twenty second proviso to clause (23C) of section 10 read with
sub-section 3 of section 40A
(viii) Amount disallowable under Explanation to sub-section (10) of section 13 or Amount in Rs.
Explanation to twenty second proviso to clause (23C) of section 10 read with
section (3A) of section 40A
(ix) Any other disallowance Amount in Rs.
(x) Total expenditure to be disallowed (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix) Amount in Rs.
4 Additions
(i) Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule 115BBI> Amount in Rs
(ii) Income in respect of which exemption under section 11 is not available, being Amount in Rs
anonymous donation (Diii of schedule VC)
(iii) Income chargeable under section 12(2) Amount in Rs
(iv) Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) of Amount in Rs
Explanation 3A to section 11(1) read with section 80G(2)(b)
(v) Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) of Amount in Rs
Explanation 1A to section 10(23C) read with section 80G(2)(b)
(vi) Any other income on which exemption is not allowable under the Income-tax Amount in Rs
Act
(vii) Total Additions (i)+(ii)+(iii)+(iv)+(v)+(vi) Amount in Rs
5 Income chargeable u/s 11(4) Amount in Rs
6 Sum total [(1-2+3x)+4vii+5)] Amount in Rs
7 Income not forming part of item No. 6 above
i Income from house property [ 3 of Schedule HP] (enter nil if loss) Amount in Rs.
ii Profits and gains of business or profession [as per item No. D48 of schedule Amount in Rs.
BP]
iii Income under the head Capital Gains
a Short term
ai Short-term chargeable @ 20% (8ii of item E of schedule CG)
aii Short-term chargeable @ 30% (8iii of item E of schedule CG) Amount in Rs.
aiii Short-term chargeable at applicable rate (8iv of item E of schedule CG) Amount in Rs.
aiv Short-term chargeable at special rates in India as per DTAA (8v of item Amount in Rs.
E of Schedule CG)
av Total Short-term ( ai + aii + aiii + aiv) (enter nil if loss) Amount in Rs.
b Long term
bi Long-term chargeable @ 12.5% (8vi of item E of schedule CG)
bii Long-term chargeable at special rates in India as per DTAA (8vii of item Amount in Rs.
E of schedule CG)
biii Total Long-term ( bi + bii ) (enter nil if loss) Amount in Rs.
c Sum of Short-term/Long-term capital gains (av+biii) (enter nil if loss) Amount in Rs.
d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) Amount in Rs.
e Total capital gains (c + d) Amount in Rs.
iv Income from other sources [as per item No. 9 of Schedule OS] Amount in Rs.
v Total (7i+7ii+7iiie+7iv) Amount in Rs.
8 Losses of current year to be set off against 7v (total of 2xv, 3xv and 4xv of Schedule CYLA) Amount in Rs.
9 Total Income (6+7-8) Amount in Rs.
10 Income which is included in 9 and chargeable to tax at special rates (total of col. (i) of Amount in Rs.
schedule SI)
11 Anonymous donations, included in 9, to be taxed under section 115BBC @ 30% (Diii of Amount in Rs.
Schedule VC)
12 Income chargeable u/s 115BBI, included in 9, to be taxed @ 30% (Sl. No 7 of Schedule Amount in Rs.
115BBI)
13 Income chargeable to tax u/s twenty-second proviso to clause (23C) of section 10 or sub- Amount in Rs.
section (10) of section 13 (9-10-11-12)
Part B - TTI
Computation of tax liability on total income
1 Tax payable on total income
a Tax at normal rates on [Sl. No. 17 of Part 1a
B1 of Part B-TI] OR [Sl. No. (13 - 14) of
Part B2 of Part B-TI] OR [Sl. No. 13 of
Part B3 of Part B-TI]
b Tax at special rates (total of col. (ii) of 1b
Schedule-SI)
c Tax on anonymous donation u/s 115BBC 1c
@30% on [Sl. No. 15 of Part B1 of Part
B-TI] OR [SI. No. 11 of Part B3 of Part B-
TI
d Tax on income chargeable u/s 115BBI 1d
@30% on [Sl. No. 16 of Part B1 of Part B-
TI] OR [Sl. No. 12 of Part B3 of Part B-TI]
e Tax at maximum marginal rate on Sl. No. 1e
14 of Part B2 of Part B-TI
f Rebate on agricultural income [ In Part 1f
B2, applicable if (10-11) of Part B-TI
exceeds maximum amount not chargeable
to tax]
g Tax Payable on Total Income (1a+ 1b+1c+1d+1e-1f) 1g
2 Surcharge
i 25% of Column (ii) of "Income under 2i
section 115BBE" of Schedule SI
ii On [1g - (Column (ii) of "Income under 2ii
section 115BBE" of Schedule SI)]
iii Total (i + ii) 2iii
3 Health and Education cess @ 4% on (1g+ 2iii) 3
4 Gross tax liability (1g+ 2iii + 3) 4
5 Tax relief
a Section 90/90A (2 of Schedule TR) 5a
b Section 91 (3 of Schedule TR) 5b
c Total (5a +5b) 5c
6 Net tax liability (4 – 5c) 6
7 Interest and fee payable
a Interest for default in furnishing the 7a
return (section 234A)
b Interest for default in payment of advance 7b
tax (section 234B)
c Interest for deferment of advance tax 7c
(section 234C)
d Fee for default in furnishing return of 7d
income (section 234F)
da Fee for furnishing revised return of income 7da
(section 234-1)
e Total Interest and Fee Payable (7a+7b+7c+7d+7da) 7e
8 Aggregate liability (6 + 7e) 8
9 Taxes Paid
a Advance Tax (from column 5 of 15A) 9a
b TDS (total of column 9 of 15B) 9b
c TCS (total of column 7(i) of 15C) 9c
d Self-Assessment Tax (from column 5 of 9d
15A)
e Total Taxes Paid (9a+9b+9c+9d) 9e
10 Amount payable (Enter if 8 is greater than 9e, else enter 0) 10
11 Refund (If 9e is greater than 8) (refund, if any, will be directly credited 11
into the bank account)
12 Net tax payable on 115TD income including interest u/s 115TE 12
(Sr.no. 12 of Schedule 115TD)
13 Do you have a bank account in India (Non- Residents claiming refund with no Select Yes or No
bank account in India may select No)
a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant
accounts)
SI. IFS Code of the Name of the Account Number Type of account Select Account for
Bank in case of Bank (Dropdown to be refund credit (tick at
Bank Accounts held provided by e-filing least one account √)
in India utility)
i ☐
ii ☐
NOTE:
1) All bank accounts held at any time are to be reported, except dormant A/c
2) In case multiple accounts are selected, the refund will be credited to one of the validated accounts after
processing the return
Rows can be added as required
b) Non- residents, may, at their option, furnish the details of one foreign bank account:
Sl. No. SWIFT Code Name of the Bank Country of IBAN
Location
14 Do you at any time during the previous year,-
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial
interest in any entity) located outside India; or
(ii) have signing authority in any account located outside India; or ☐ Yes ☐ No
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is
Yes]
15 TAX PAYMENTS
A Details of payments of Advance Tax and Self-Assessment Tax
SI BSR Code Date of Deposit Serial Number of Amount (Rs)
No (DD/MM/YYYY) Challan
(1) (2) (3) (4) (5)
i
ii
iii
iv
NOTE ▶ Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI
B Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished
by Deductor(s)]
SI No TDS PAN/Aad TAN of Sectio Unclaimed TDS of the TDS credit being claimed Correspondi TDS
credit har of the Deductor/under brought current Financial this Year (only if ng Receipts/ credit
relatin Other self/ PAN/Aad which forward Year corresponding income is withdrawals being
g to Person (if har of TDS is (b/f) (TDS Deducted being offered for tax this offered carrie
other credit Tenant/ deduct during the year), not applicable if forwa
person related to Buyer ed FY2025-26) TDS is deducted u/s rd
[other other 194N)
person person) Fin. TD Deduct Deducted Claim Claimed in the Gross Head
as per Year ed in in the ed in hands of any Amou of
rule in b/f own hands own other person as nt Inco
37BA( which hands of hands per rule 37BA(2) me
2)] deduct any other (if applicable)
ed person as
per rule
37BA(2)
(if
applicabl
e)
(1) (2) (3) (4) (4a) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Inco TD Inco TD PAN/
me S me S Aadha
ar
i
C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
SI. TCS credit Tax PAN of Unclaimed TCS TCS of the current TCS credit being TCS
No. relating to Deduction other brought forward fin. Year (tax collected claimed this Year credit
self/other and Tax Person (b/f) during the FY 2025- being
person [as Collection (if TCS 26) carried
Account credit forward
i
VERIFICATION
I, ___________ son/ daughter of ______________________________, solemnly declare that to
the best of my knowledge and belief, the information given in the return and the schedules, statements, etc. accompanying it is correct
and complete is in accordance with the provisions of the Income-tax Act, 1961.
I further declare that I am making this return in my capacity as _________________________________ (drop down to be provided) and
I am also competent to make this return and verify it. I am holding permanent account number __________________ (if allotted).
I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the
agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD)
Place _____________________ Date _________________________ Sign here →".
[No. 50/2026/F. No. 370142/10/2026-TPL]
PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation
Note:- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Par
II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962
and last amended vide notification GSR. 230(E), dated the 30th March 2026
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