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[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
13
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 22nd December, 2023
G.S.R. 908(E).— In exercise of the powers conferred by section 139 read with section 295 of
the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following
rules further to amend Income-tax Rules, 1962, namely:-
1.
Short title and commencement.— (1) These rules may be called the Income-tax (Thirtieth
Amendment) Rules, 2023.
(2) They shall come into force with effect from the 1st day of April, 2024;
2.
In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12.—
(i) in sub-rule (1), in the opening portion, for the figure “2023”, the figure “2024” shall be
substituted;
(ii) in sub-rule (5), for the figures “2022”, the figures “2023” shall be substituted.
3.
In the principal rules, in APPENDIX II, —
(i) for Form ITR-1 SAHAJ, the following Form shall be substituted, namely:-
FORM
ITR-1
SAHAJ
INDIAN INCOME TAX RETURN
[For individuals being a resident (other than not ordinarily resident) having
total income up to Rs.50 lakh, having Income from Salaries, one house
property, other sources (Interest etc.), and agricultural income up to Rs.5
thousand]
[Not for an individual who is either Director in a company or has invested in
unlisted equity shares or in cases where TDS has been deducted u/s 194N or if
income-tax is deferred on ESOP]
(Refer instructions for eligibility)
Assessment Year
2 0 2 4 - 2 5
PART A GENERAL INFORMATION
(A1)
PAN
(A2) First
Name
(A2a)
Middle
Name
(A3) Last
name
(A4) Date of Birth
(A5) Aadhaar Number (12 digits)/Aadhaar Enrolment Id (28
digits) (If eligible for Aadhaar No.)
D D M M Y Y Y Y
(A6) Mobile No.
(A7) Email Address
Address: (A8) Flat/Door/Block No. (A9) Name of Premises/Building/Village
(A10) Road/Street/Post Office Area/Locality (A11) Town/City/District
(A12) State (A13) Country (A14) PIN code
(A15) Filed u/s (Tick)
[Please see instruction]
139(1)-On or before due date, 139(4)-Belated, 139(5)-Revised,
119(2)(b)- After Condonation of delay
(A17) Nature of employment-
Central Govt. State Govt.
Public Sector Undertaking
Pensioners-CG Pensioners-SG
Pensioners-PSU Pensioners- Others
Others Not Applicable (e.g. Family
Pension etc.)
(A16) Or Filed in response to
notice u/s
139(9), 142(1), 148, 153C
(A18) If revised/ defective, then enter Receipt No. and Date of filing original return
(DD/MM/YYYY)
/ /
14
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(A19) If filed in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b)- enter Unique
Number/Document Identification Number (DIN) & Date of such Notice or Order
/ /
(A20) Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is “No”) Yes No
(A21) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? - (Tick)
Yes No
If yes, please furnish following information
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling
one or more conditions mentioned in the seventh proviso to section 139(1)]
(i) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel
to a foreign country for yourself or for any other person? (Yes/ No)
Amount (Rs) (If Yes)
(ii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on
consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(iii) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh
proviso to section 139(1) (If yes, please select the relevant condition from the drop down menu)
(Tick) Yes No
PART B GROSS TOTAL INCOME Whole- Rupee( ) only
B1 i Gross Salary (ia + ib + ic+id+ie)
i
SALARY / PENSION
a Salary as per section 17(1)
ia
b Value of perquisites as per section 17(2)
ib
c Profit in lieu of salary as per section 17(3)
ic
d
Income from retirement benefit account maintained in a
notified country u/s 89A (country drop down will be
provided in e-filing utility)
id
e Income from retirement benefit account maintained in a
country other than notified country u/s 89A
ie
ii
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing
utility)
(Ensure that it is included in salary income u/s 17(1)/17(2)/17(3) )
ii
iia Less: Income claimed for relief from taxation u/s 89A
iia
iii Net Salary (i – ii-iia)
iii
iv Deductions u/s 16 (iva + ivb + ivc)
iv
a Standard deduction u/s 16(ia)
iva
b Entertainment allowance u/s 16(ii)
ivb
c Professional tax u/s 16(iii)
ivc
v Income chargeable under the head ‘Salaries’ (iii – iv)
B1
B2 Tick applicable option Self-Occupied Let Out Deemed Let Out
HOUSE PROPERTY
i Gross rent received/ receivable/ lettable value during the year
i
ii Tax paid to local authorities
ii
iii Annual Value (i – ii)
iii
iv 30% of Annual Value
iv
v Interest payable on borrowed capital
v
vi Arrears/Unrealised rent received during the year less 30%
vi
vii
Income chargeable under the head ‘House Property’ (iii – iv – v) + vi (If loss, put the
figure in negative)
Note: - Maximum loss from House Property that can be set-off is INR 2, 00,000. To
avail the benefit of carry forward and set of loss, please use ITR -2
B2
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
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B3
Income from Other Sources (drop down like interest from saving account, deposit etc. to
be provided in e-filing utility specifying nature of income and in case of dividend income
and Income from retirement benefit account maintained in a notified country u/s 89A,
please mention quarterly breakup for allowing applicable relief from section 234C)
B3
Less: Deduction u/s 57(iia) (in case of family pension only)
Less: Income claimed for relief from taxation u/s 89A
B4 Gross Total Income (B1+B2+B3) (If loss, put the figure in negative)
Note: To avail the benefit of carry forward and set of loss, please use ITR -2
B4
PART C – DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer instructions for Deduction limit as per Income-tax Act)
80C
80CCC 80CCD(1) 80CCD(1B) 80CCD(2) 80CCH
80D
(Details are
to be filled
in the drop
down to be
provided in
e-filing
utility)
80DD
(Details are to
be filled in the
drop down to
be provided in
e-filing utility)
80DDB
(Details are
to be filled in
the drop
down to be
provided in
e-filing
utility)
80E
80EE
80EEA 80EEB 80G
(Details
are to be
filled in
the drop
down to
be
provided
in e-filing
utility)
80GG
80GGA
(Details
are to be
filled in the
drop down
to be
provided in
e-filing
utility)
80GGC
(Details
are to be
filled in the
drop down
to be
provided in
e-filing
utility)
80TTA
80TTB
80U
(Details are
to be filled in
the drop
down to be
provided in
e-filing
utility)
Any other
Deduction
as per the
e-filing
utility
Total deductions
C1
Total
Income
(B4-C1)
C2
Exempt Income For reporting purpose
Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant
clause and section
PART D – COMPUTATION OF TAX PAYABLE
D1
Tax payable on total
income
D2
Rebate u/s 87A
D3
Tax after Rebate
D4
Health and education
Cess @ 4% on D3
D5
Total Tax and
Cess
D6
Relief u/s 89 (Please ensure to
submit Form 10E to claim this
relief)
D7
Interest u/s 234A
D8
Interest u/s
234B
D9
Interest u/s 234C
D10
Fee u/s 234F
D11
Total Tax, Fee and Interest (D5+D7+D8+D9+D10 – D6)
D12
Total Taxes Paid
D13
Amount
payable
(D11-D12) (if
D11>D12)
D14
Refund
(D12-D11) (if D12>D11)
PART E – OTHER INFORMATION
Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the Bank
Name of the
Bank
Account
Number
Type of account
(Dropdown to be
provided by E-filing
utility)
Select Account for
Refund Credit
I
1. Minimum one account should be selected for refund credit.
2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided
by CPC after processing the return.
16
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule-IT Details of Advance Tax and Self-Assessment Tax payments
BSR Code
Date of Deposit
(DD/MM/YYYY)
Serial Number of
Challan
Tax paid
Col (1)
Col (2)
Col (3)
Col (4)
R1
R2
Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/
Payer(s)/ Collector(s)]
TAN of
deductor/Collector or
PAN/ Aadhaar No. of
the Tenant
Name of the
Deductor/
Collector/Tenant
Gross payment/
receipt which is
subject to tax
deduction /collection
Year of tax
deduction/
collection
Tax
Deducted/
collected
TDS/TCS credit
out of (5) claimed
this Year
Col (2)
Col (3)
Col (4)
Col (5)
Col (6)
Col (7)
T1
T2
VERIFICATION
Stamp Receipt No.,
Seal, Date & Sign of
Receiving Official
I, son/ daughter of solemnly declare that to the best of my knowledge
and belief, the information given in the return is correct and complete and is in accordance with the provisions
of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________(drop
down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding
permanent account number .(Please see instruction).
Date: Signature:
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
;
Identification No. of TRP
Name of TRP
Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount
thereof
(ii) for Form ITR-4 SUGAM, the following Form shall be substituted, namely:-
FORM
ITR-4
SUGAM
INDIAN INCOME TAX RETURN
[For Individuals, HUFs and Firms (other than LLP) being a resident having total
income upto Rs.50 lakh and having income from business and profession which is
computed under sections 44AD, 44ADA or 44AE,]
[Not for an individual who is either Director in a company or has invested in unlisted
equity shares or if income-tax is deferred on ESOP or has agricultural income more than
Rs.5000]
(Please refer instructions for eligibility)
Assessment Year
2 0 2 4 - 2 5
PART A GENERAL INFORMATION
(A1) First Name
(A2) Middle Name
(A3) Last Name
(A4) Permanent Account
Number
(A5) Date of Birth/Formation (DD/MM/YYYY)
(A6) Flat/Door/Block No.
(A7) Name of Premises/ Building/ Village
(A8) Road/Street/Post Office
(A9) Area/Locality
(A10) Town/City/District
(A11) State
(A12) Country
(A13) PIN Code/ZIP Code
(A14) Aadhaar Number (12 digits)/ Aadhaar Enrolment Id (28 digits) (if eligible for Aadhaar No.) (A15) Status
Individual HUF Firm
(other than LLP)
(A16) Residential/Office Phone Number with STD code/ Mobile
No.1
(A17) Mobile No. 2
(A18) Email Address-1 (self)
Email Address -2
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
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(A19) Nature of employment - Central Govt. State Govt. Public Sector Undertaking Pensioners-CG
Pensioners-SG Pensioners-PSU Pensioners- Others Others Not Applicable (e.g. Family Pension etc.)
(A20)(a) Filed u/s (Tick)
[Please see instruction]-
139(1)-On or before due date, 139(4)-After due date, 139(5)-
Revised Return, 119(2)(b)- After Condonation of delay
(b) Or Filed in response to notice u/s
139(9) 142(1) 148 153C
(A21)If revised/defective then enter Receipt No. and Date of
filing of original return (DD/MM/YYYY)
/ /
(A22) If filed in response to notice u/s 139(9) /142(1)/148/153C or order u/s 119(2)(b)- enter
Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order
/ /
(A23) Have you exercised the option u/s 115BAC(6) of Opting out of new tax regime? (default is “No”) No Yes, within the
due date Yes, but beyond the due date ( If option other than ‘No’ is selected, please furnish date of filing and
Acknowledgement number of form 10-IEA)
Note-For Opting out, option should be exercised on or before the due date for filing return u/s 139(1)
(A24) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of
income? (Not applicable in case of firm) -
If yes, please furnish following information as provided in e-filing utility
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income
due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
(i) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or
more current account during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(ii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2
lakhs for travel to a foreign country for yourself or for any other person? (Yes/ No)
Amount (Rs) (If Yes)
(iii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on
consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(iv) Are you required to file a return as per other conditions prescribed under clause (iv) of
seventh proviso to section 139(1) (If yes, please select the relevant condition from the
drop-down menu)
(Tick) Yes No
(A25) Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1) Name of the representative
(2) Capacity of the representative
(3) Address of the representative
(4) Permanent Account Number (PAN)/ Aadhaar No. of the representative
PART B GROSS TOTAL INCOME Whole- Rupee(₹) only
B1 Income from Business & Profession (NOTE-Enter value from E8 of Schedule BP)
B1
B2 i Gross Salary (ia+ib+ic+id+ie)_
i
SALARY / PENSION
a Salary as per section 17(1)
ia
b Value of perquisites as per section 17(2)
ib
c Profit in lieu of salary as per section 17(3)
ic
d Income from retirement benefit account maintained in a notified country u/s 89A (country
drop down will be provided in e-filing utility)
id
e Income from retirement benefit account maintained in a country other than notified country
u/s 89A
ie
ii Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility)
[Ensure that it is included in salary income u/s 17(1)/17(2)/17(3)]
ii
iia Less: Income claimed for relief from taxation u/s 89A
iia
iii Net Salary (i – ii-iia)
iii
iv Deductions u/s 16 (iva + ivb+ivc)
iv
18
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PART C–DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for Deductions limits as per Income-tax Act)
C1
80C
C2
80CCC
C3
80CCD (1)
C4
80CCD
(1B)
C5
80CCD (2)
C6
80D
Details
to be
filled in
drop
down to
be
provided
in e-
filing
utility
C7
80DD
Details to be
filled in drop
down to be
provided in e-
filing utility
C8
80DDB
Details to be
filled in drop
down to be
provided in
e-filing utility
C9
80E
C10
80EE
C11
80EEA
C12
80EEB
C13
80G
Details to be
filled in drop
down to be
provided in e-
filing utility
C14
80GG
C15
80GGC
(Details are to be
filled in the drop
down to be provided
in e-filing utility)
C16
80TTA
C17
80TTB
C18
80U
Details
to be
filled in
the drop
down to
be
provided
in e-
a Standard deduction u/s 16(ia)
iva
b Entertainment allowance u/s 16(ii)
ivb
c Professional tax u/s 16(iii)
ivc
v Income chargeable under the head ‘Salaries’ (iii – iv) (NOTE- Ensure to Fill “Sch TDS1” )
B2
B3 Tick applicable option Self Occupied Let Out Deemed Let Out
HOUSE PROPERTY
i Gross rent received/ receivable/ lettable value during the year
i
ii Tax paid to local authorities
ii
iii Annual Value (i – ii)
iii
iv 30% of Annual Value
iv
v Interest payable on borrowed capital
v
vi Arrears/Unrealized Rent received during the year Less 30%
vi
vii
Income chargeable under the head ‘House Property’ (iii – iv – v) + vi
(If loss, put the figure in negative) Note:-Maximum loss from house property that can be set-off is INR 2,
00,000. To avail the benefit of carry forward and set of loss, please use ITR -3/5.
B3
B4
Income from Other Sources drop down like interest from saving account, deposit etc. to be provided in e-
filing utility specifying nature of income and in case of dividend and Income from retirement benefit account
maintained in a notified country u/s 89A, please mention quarterly breakup for allowing applicable relief from
section 234C
NOTE- Fill “Sch TDS2” if applicable.
B4
Less: Deduction u/s 57(iia) (in case of family pension only)
Less: Income claimed for relief from taxation u/s 89A
B5 Gross Total Income (B1+B2+B3+B4)
To avail the benefit of carry forward and set of loss, please use ITR -3/5.
B5
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
19
filing
utility
C18a
80CCH
C18b Any Other deduction
as per the e-filing
utility
C19
Total deductions (Add items C1 to C18b)
C19
C20
Taxable Total Income (B5 - C19 )
C20
PART D – TAX COMPUTATIONS AND TAX STATUS
D1 Tax payable on total income (C20)
D1
D2 Rebate on 87A
D2
D3 Tax payable after Rebate (D1-D2)
D3
D4 Health and Education Cess @ 4% on (D3)
D4
D5 Total Tax, and Cess ( D3+D4)
D5
D6 Relief u/s 89 (Please ensure to submit Form 10E to claim this relief)
D6
D7 Balance Tax after Relief (D5 – D6)
D7
D8 Total Interest u/s 234A
D8
D9 Total Interest u/s 234B
D9
D10 Total Interest u/s 234C
D10
D11 Fee u/s 234F
D11
D12 Total Tax, Fee and Interest (D7+ D8 + D9 + D10 + D11)
D12
D13 Total Advance Tax Paid
D13
D14 Total Self-Assessment Tax Paid
D14
D15 Total TDS Claimed (total of column 4 of Schedule-TDS1 and, column 6 of Schedule-TDS2)
D15
D16 Total TCS Collected (total of column (5) of Schedule-TCS)
D16
D17 Total Taxes Paid (D13+ D14 + D15 + D16)
D17
D18 Amount payable (D12 – D17, If D12 > D17)
D18
D19 Refund (D17 – D12, If D17 > D12)
D19
D20 Exempt income only for reporting purposes (If agricultural income is more than Rs.5,000/-, use ITR 3/5)
(Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section)
D20
BANK
ACCOUNT
D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl. IFS Code of
the Bank
Name of the
Bank
Account
Number
Type of bank account (Dropdown to be
provided by E-filing utility)
Select Account for Refund
Credit
i
ii
1. Minimum one account should be selected for refund credit.
2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC
after processing the return
SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION
COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD
S.
No.
Name of Business
Business code
Description
(i)
E1 Gross Turnover or Gross Receipts (E1 limited to Rs.2 Crores, however if E1b is less than or
equal to 5% of E1 then the limit under E1 is extended to Rs.3 Crores.)
20
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system
received or prescribed electronic modes received before specified date
E1a
b
Receipts in Cash
E1b
c
Any mode other than a and b
E1c
E2 Presumptive Income under section 44AD
a
6% of E1a or the amount claimed to have been earned, whichever is higher
E2a
b
8% of (E1b+E1c) or the amount claimed to have been earned, whichever is higher
E2b
c
Total (a + b)
E2c
NOTE—If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit
under 44AB & other ITR as applicable has to be filed
COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA
S.
No.
Name of Business
Business code
Description
(i)
E3 Gross Receipts (E3 limited to Rs.50 Lakhs, however if E3b is less than or equal to 5% of E3 then
limit under E3 is extended to Rs.75 Lakhs.)
E3
a
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system
received or prescribed electronic modes received before specified date
E3a
b
Receipts in Cash
E3b
c
Any mode other than a and b
E3c
E4
Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned,
whichever is higher
NOTE—If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB &
other ITR as applicable has to be filed
E4
COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
S.
No.
Name of Business
Business code
Description
(i)
Registration
No. of goods
carriage
Whether
owned/ leased/
hired
Tonnage capacity of
goods carriage
(in MT)
Number of months for which
goods carriage was owned/
leased/hired by assessee
Presumptive income u/s 44AE
for the goods carriage
(Computed @ Rs.1000 per ton
per month in case tonnage
exceeds 12MT, or else @ Rs.7500
per month) or the amount
claimed to have been actually
earned, whichever is higher
(i)
(1)
(2)
(3)
(4)
(5)
(a)
(b)
Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles)
`
E5 Presumptive Income from Goods Carriage under section 44AE [total of column (5)]
NOTE—If the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time
exceed 10 then other ITR, as applicable, has to be filed
E5
E6
Salary and interest paid to the partners
NOTE – This is to be filled up only by firms
E6
E7
Presumptive Income u/s 44AE (E5-E6)
E7
E8
Income chargeable under the head ‘Business or Profession’ (E2c+E4+E7 )
E8
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
21
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
Note – Please furnish the information below for each GSTIN No. separately
E9
GSTIN No(s).
E9
E10
Annual value of outward supplies as per the GST returns filed
E10
FINANCIAL PARTICULARS OF THE BUSINESS
Note—For E11 to E25 furnish the information as on 31st day of March, 2024
E11
Partners/ Members own capital
E11
E12
Secured loans
E12
E13
Unsecured loans
E13
E14
Advances
E14
E15
Sundry creditors
E15
E16
Other liabilities
E16
E17
Total capital and liabilities (E11+E12+E13+E14+E15+E16)
E17
E18
Fixed assets
E18
E19
Inventories
E19
E20
Sundry debtors
E20
E21
Balance with banks
E21
E22
Cash-in-hand
E22
E23
Loans and advances
E23
E24
Other assets
E24
E25
Total assets (E18+E19+E20+E21+E22+E23+E24)
E25
NOTE ► Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if
available)
SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS
BSR Code
Date of Deposit (DD/MM/YYYY)
Challan No.
Tax paid
Col (1)
Col (2)
Col (3)
Col (4)
R1
R2
R3
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in D13 & D14
Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the
Collector(s)]
Sl
No
Tax Collection Account
Number of the
Collector
Name of the Collector
Details of amount paid as
mentioned in Form 26AS
Tax Collected
Amount out of (4) being
claimed
(1)
Col (1)
Col (2)
Col (3)
Col (4)
Col (5)
I
Ii
NOTE ► Please enter total of column (5) of Schedule-TCS in D16
22
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
SCHEDULE TDS-1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY
[As per Form 16 issued by Employer(s)]
TAN
Name of the Employer
Income under Salary
Tax deducted
Col (1)
Col (2)
Col (3)
Col (4)
S1
S2
S3
NOTE► Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15
VERIFICATION
I, ____________________________________________son/ daughter of __________________________________
solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete
and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my
capacity as ___________ (drop down to be provided in e-filing utility) and I am also competent to make this return and verify
it. I am holding permanent account number . (Please see instruction)
;.
Place:
Date :
Signature here
If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:
TRP PIN (10 Digit)
Name
of TRP
Counter Signature of TRP
Amount to be paid to
TRP
[Notification No. 105/2023/ F. No. 370142/45/2023-TPL (Part-I)]
SURBENDU THAKUR, Under Secy. Tax Policy & Legislation
Note: The principal rules were published vide notification number S.O.s 969(E) dated the 26th March, 1961 and last
amended vide notification number G.S.R. 900 dated the 19th December, 2023.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
SCHEDULE TDS-2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN
SALARY
[As per Form 16 A issued or Form 16C or Form 16D furnished by Deductor(s)]
Sl. No.
TAN of the
Deductor/
PAN/
Aadhaar No.
of Tenant
Unclaimed TDS brought
forward (b/f)
TDS of the
current Fin.
Year
TDS credit being claimed
this Year (only if
corresponding receipt is
being offered for tax this
year, not applicable if TDS
is deducted u/s 194N)
Corresponding Receipt/
withdrawals offered
TDS credit being
carried forward
Fin. Year in
which deducted
TDS b/f
TDS
Deducted
TDS Claimed
Gross
Amount
Head of
Income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
i
ii
NOTE ►Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15
MANOJ
KUMAR VERMA
Digitally signed by
MANOJ KUMAR VERMA
Date: 2023.12.22
22:29:36 +05'30'
