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148
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 31st January, 2024
G.S.R. 83(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 (Amendment) Rules, 2024.
(2) They shall come into force from the 1st day of April, 2024.
2.
In the Income-tax Rules, 1962 (herein after referred to as the principal rules), in rule 12, in sub-rule (3), in the Table, for Sl. No. 1 and
entries thereto, the following Sl. No. and entries shall be substituted, namely: —
“Sl.
No.
Person
Condition
Manner of furnishing return of income
(i)
(ii)
(iii)
(iv)
[1
Individual
or Hindu
Undivided Family
(a) Accounts are required to be audited
under section 44AB of the Act;
(A) Electronically under digital signature; or
(B) Transmitting the data electronically in the return under
electronic verification code;
(b) Where total income assessable under
the Act during the previous year of
a person, being an individual of the
age of eighty years or more at any
time during the previous year, and
who furnishes the return in Form
number SAHAJ (ITR-1) or Form
number SUGAM (ITR-4).
(A) Electronically under digital signature; or
(B) Transmitting the data electronically in the return under
electronic verification code; or
(C) Transmitting the data in the return electronically and
thereafter submitting the verification of the return in
Form ITR-V; or
(D) Paper form;
(c) In any other case
(A) Electronically under digital signature; or
(B) Transmitting the data electronically in the return under
electronic verification code; or
(C) Transmitting the data in the return electronically and
thereafter submitting the verification of the return in
Form ITR-V.”
3. In the principal rules, in Appendix II,
(a) for FORM ITR-2, the following FORM shall be substituted, namely: –––
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
149
“FORM
ITR-2
INDIAN INCOME TAX RETURN
[For Individuals and HUFs not having income from profits and gains of business or
profession]
(Please see Rule 12 of the Income -tax Rules, 1962)
(Please refer instructions)
Assessment Year
2
0
2
4
- 2
5
Part A-GEN
GENERAL
PERSONAL INFORMATION
(A1) First name
(A2) Middle name
(A3) Last name
(A4) PAN
(A6) Flat/Door/Block No.
(A7) Name of Premises/Building/Village
(A5) Status (Tick) þ
o Individual o HUF
(A8) Road/Street/Post Office
(A14) Date of Birth/ Formation (DD/MM/YYYY)
(A9) Area/locality
(A15) Aadhaar Number (12 digit) / Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar)
(A10) Town/City/District
(A11) State
(A13) PIN code/ZIP code
(A12) Country
(A16) Residential/Office Phone Number
with STD code/ Mobile No. 1
(A17) Mobile No. 2
FILING STATUS
(A18) Email Address-1 (self)
(A19) Email Address-2
(A20)
(a1i) Filed u/s (Tick) [Please see instruction]
o139(1)-On or before due date, o139(4)-After due
date, o139(5)-Revised Return, o92CD-Modified
return, o119(2)(b)-After condonation of delay
(a1ii) Or filed in response to notice u/s
o 139(9), o 142(1), o 148 , o 153C
(a2)
Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime ? (default is “No”)
Note- For Opting out, option should be exercised along with the return of income filed u/s 139(1)
(b)
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)]
(bi)
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)
(bii)
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)
(biii)
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)
(biv)
Are you required to file a return as per other conditions prescribed under clause (iv) of seventh
proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu)
(Tick) o Yes o No
(c)
If Revised/Defective/Modified, then enter Receipt No. and Date of
filing original return (DD/MM/YYYY)
/
/
(d)
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)
/
/
(e)
Residential Status in India (for
individuals)
A. Resident o You were in India for 182 days or more during the previous
year [section 6(1)(a)]
150
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(Tick applicable option)
o You were in India for 60 days or more during the previous
year, and have been in India for 365 days or more within the 4
preceding years [section (6)(1)(c)] [where Explanation 1 is not
applicable]
You are a citizen of India, who left India, for the purpose of
employment, as a member of the crew of an Indian ship and
were in India for 182 days or more during the previous year and
365 days or more within the preceding 4 years [Explanation
1(a) of section (6)(1)(c)]
You are a citizen of India or a person of Indian origin and
have come on a visit to India during the previous year and were
in India for
a) 182 days or more during the previous year and 365 days or
more within the preceding 4 years; or
b) 120 days or more during the previous year and 365 days or
more within the preceding 4 years if the total income, other than
income from foreign sources, exceeds Rs. 15 lakh. [Explanation
1(b) of section (6)(1)(c)]
B. Resident
but
not
Ordinarily
Resident
o You have been a non-resident in India in 9 out of 10
preceding years [section 6(6)(a)]
o You have been in India for 729 days or less during the 7
preceding years [section 6(6)(a)]
You are a citizen of India or person of Indian origin, who
comes on a visit to India, having total income, other than the
income from foreign sources, exceeding Rs. 15 lakh and have
been in India for 120 days or more but less than 182 days
during the previous year [section 6(6)(c)]
You are a citizen of India having total income, other than the
income from foreign sources, exceeding Rs. 15 lakh during the
previous year and not liable to tax in any other country or
territory by reason of your domicile or residence or any other
criteria of similar nature [section 6(6)(d) rws 6(1A)]
C.
Non-
resident
o You were a non-resident during the previous year.
(i)Please specify the jurisdiction(s) of residence during the
previous year -
S.No. Jurisdiction(s)
of residence
Taxpayer Identification Number(s)
1
2
(ii) In case you are a Citizen of India or a Person of Indian
Origin (POI), please specify -
Total period of stay in
India during the
previous year (in
days)
Total period of stay in India during the
4 preceding years (in days)
Residential Status in India (for HUF)
(Tick applicable option)
D. o Resident o Resident but not Ordinarily Resident o
Non-resident
(f)
Do you want to claim the benefit under section 115H? (applicable in case of resident)
o Yes
o No
(g)
Are you governed by Portuguese Civil Code as per section 5A? Tick) þ o Yes o No (If “YES” please fill Schedule 5A)
(h)
Whether you are an / FPI? Yes/No If yes, please provide SEBI Regn. No
(i)
Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number
Valid upto date
(j)
Whether this return is being filed by a Representative Assessee? (Tick)þ o Yes o No If yes, please furnish
following information -
(1)
Name of the Representative
(2)
Capacity of the Representative (drop down to be provided)
(3)
Address of the Representative
(4)
Permanent Account Number (PAN)/ Aadhaar No. of the Representative
(k)
Whether you were Director in a company at any time during the previous year? (Tick) þ o Yes o No
If yes, please furnish following information -
Name of Company
Type of
company
PAN Whether its shares are
listed or unlisted
Director
Identification
Number (DIN)
(Drop down to
be provided)
[भागII—खण् ि 3(i)]
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:
असािारण
151
(l)
Whether you have held unlisted equity shares at any time during the previous year? (Tick) þ o Yes o No
If yes, please furnish following information in respect of equity shares
Name
of
comp
any
Type
of
Compa
ny
PA
N
Opening balance
Shares acquired during the year
Shares transferred
during the year
Closing balance
(Drop
down to
be
provide
d)
No. of
shares
Cost of
acquisition
No. of
shares
Date of
subscription
/ purchase
Face
value
per
share
Issue
price
per
share
(in
case
of
fresh
issue)
Purchase
price per
share (in
case of
purchase
from
existing
shareholder)
No. of
shares
Sale
consideration
No. of
shares
Cost of
acquisition
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
152
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule S
Details of Income from Salary
SALARIES
Name of Employer
Nature of employer (Tick) þ
(drop down to be provided)
TAN of Employer (mandatory if tax is
deducted)
Address of employer
Town/City
State
PIN code/ ZIP code
1 Gross Salary (1a + 1b + 1c + 1d + 1e + 1f)
1
a Salary as per section 17(1) (drop down to be provided)
1a
b Value of perquisites as per section 17(2) (drop down to be provided)
1b
c Profit in lieu of salary as per section 17(3) (drop down to be provided)
1c
d Income from retirement benefit account maintained in a notified
country u/s 89A (choose country from drop down menu)
1d
e Income from retirement benefit account maintained in a country “other
than notified country u/s 89A”
1e
f Income taxable during the previous year on which relief u/s 89A was
claimed in any earlier previous year.
1f
(Add multiple rows for Gross Salary in case of more than one employer)
2 Total Gross Salary (from all employers)
2
3
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) (please
refer instructions)
(Note: Ensure that it is included in Total Gross salary in (2) above )
3
3(a)Less: Income claimed for relief from taxation u/s 89A
3a
4 Net Salary (2 – 3 – 3a)
4
5 Deduction u/s 16 (5a + 5b + 5c)
5
a Standard deduction u/s 16(ia)
5a
b Entertainment allowance u/s 16(ii)
5b
c Professional tax u/s 16(iii)
5c
6 Income chargeable under the head ‘Salaries’ (4 - 5)
6
Schedule HP
Details Of Income From House Property (Please Refer Instructions) (Drop down to be provided indicating ownership of
property)
HOUSE PROPERTY
1 Address of property 1
Town/ City
State
Country
PIN Code/ ZIP Code
Is the property co-owned? o Yes o No (if “YES” please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co-
owner(s)
Percentage Share in Property
I
II
[Tick þ the applicable
option]
o Let out
o Self-occupied
o Deemed let out
Name(s) of
Tenant(s)
(if let out)
PAN/ Aadhaar No. of Tenant(s)
(Please see note)
PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS credit is
claimed)
I
II
a Gross rent received or receivable or lettable value
1a
b The amount of rent which cannot be realized
1b
c Tax paid to local authorities
1c
d Total (1b + 1c)
1d
e Annual value (1a – 1d) (nil if self -occupied etc. as per section 23(2)of the Act)
1e
f Annual value of the property owned (own percentage share x 1e)
1f
g 30% of 1f
1g
h Interest payable on borrowed capital
1h
i Total (1g + 1h)
1i
j Arrears/Unrealized rent received during the year less 30%
1j
k Income from house property 1 (1f – 1i + 1j)
1k
(fill up details separately for each property)
2 Pass through income/loss if any *
2
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
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153
3 Income under the head “Income from House Property” (1k + 2)
(if negative take the figure to 2i of schedule CYLA)
3
NOTE ► Please include the income of the specified persons referred to in Schedule SPI and Pass through income referred to in schedule PTI
while computing the income under this head.
NOTE ► Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 194 -IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule CG
Capital Gains
CAPITAL GAINS
A
Short-term Capital Gains (STCG) (Sub-items 3 and 4 are not applicable for residents)
Short-term Capital Gains
1
From sale of land or building or both (fill up details separately for each property)
a
i
Full value of consideration
received/receivable
ai
ii
Value of property as per stamp
valuation authority
aii
iii
Full value of consideration
adopted as per section 50C for the
purpose of Capital Gains [in case
(aii) does not exceed 1.10 times
(ai), take this figure as (ai), or else
take (aii)]
aiii
b Deductions under section 48
i
Cost of acquisition without
indexation
bi
ii
Cost of Improvement without
indexation
bii
iii
Expenditure wholly and
exclusively in connection with
transfer
biii
iv
Total (bi + bii + biii)
biv
c Balance (aiii – biv)
1c
d Deduction under section 54B (Specify
details in item D below)
1d
e Short-term Capital Gains on Immovable property (1c - 1d)
A1e
f In case of transfer of immovable property, please furnish the following details (see note)
S. No. Name of
buyer(s)
PAN/
Aadhaar
No. of
buyer(s)
Percentage
share
Amount
Address
of
property,
country
code,
ZIP code
Pin
code State
NOTE ► Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted 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 sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on
which STT is paid under section 111A or 115AD(1)(ii) proviso (for FII)
a Full value of consideration
2a
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (i + ii + iii)
biv
c Balance (2a – biv)
2c
154
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired
within 3 months prior to record date and dividend/income/bonus units are
received, then loss arising out of sale of such asset to be ignored (Enter positive
value only)
2d
e Short-term capital gain on equity share or equity oriented MF (STT paid) (2c +2d)
A2e
3
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 on which securities transaction tax (STT) is paid
A3a
b STCG on transactions on which securities transaction tax (STT) is not paid
A3b
4
For NON-RESIDENT- from sale of securities (other than those at A2) 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
aFull value of consideration received/receivable in respect of unquoted
shares
ia
bFair market value of unquoted shares determined in the prescribed
manner
ib
c Full value of consideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of securities other than unquoted
shares
Aii
iii
Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (i + ii + iii)
biv
c Balance (4aiii – biv)
4c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired
within 3 months prior to record date and dividend/income/bonus units are
received, then loss arising out of sale of such security to be ignored (Enter positive
value only)
4d
e Short-term capital gain on sale of securities by an FII (other than those at A2) (4c +4d)
A4e
5
From sale of assets other than at A1 or A2 or A3 or A4 above
a
i
In case assets sold include shares of a company other than
quoted shares, enter the following details
aFull value of consideration received/receivable in respect of unquoted
shares
ia
bFair market value of unquoted shares determined in the prescribed
manner
ib
c Full value of consideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of assets other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (i + ii + iii)
biv
c Balance (5aiii – biv)
5c
d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example
if asset bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of sale of such
asset to be ignored (Enter positive value only)
5d
[भागII—खण् ि 3(i)]
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:
असािारण
155
e STCG on assets other than at A1 or A2 or A3 or A4 above (5c + 5d)
A5e
6
Amount deemed to be short term capital gains
a
Whether any amount of unutilized capital gain on asset transferred during the previous years shown
below was deposited in the Capital Gains Accounts Scheme within due date for that year?
o Yes o No o Not applicable. If yes, then provide the details below
Sl.
No.
Previous year
in which asset
transferred
Section under which
deduction claimed in that
year
New asset acquired/constructed Amount not
used for new
asset or
remained
unutilized in
Capital gains
account (X)
Previous year in
which asset
acquired/constructed
Amount utilised
out of Capital
Gains account
i
2021-22
54B
ii 2022-23
54B
b
Amount deemed to be short term capital gains, other than at ‘a’
Total amount deemed to be short term capital gains (aXi + aXii + b)
A6
7
Pass Through Income/ Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A7a +
A7b + A7c)
A7
a
Pass Through Income/ Loss in the nature of Short Term
Capital Gain, chargeable @ 15%
A7a
b
Pass Through Income/ Loss in the nature of Short Term
Capital Gain, chargeable @ 30%
A7b
c
Pass Through Income/ Loss in the nature of Short Term
Capital Gain, chargeable at applicable rates
A7c
8
Amount of STCG included in A1 – A7 but claimed as not chargeable to tax or chargeable at special
rates in India as per DTAA
Sl.
No.
Amount
of
income
Item No. A1 to A7
above in which
included
Country
name &
Code
Article
of
DTAA
Rate as per Treaty
(enter NIL, if not
chargeable)
Whether TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as per
I.T.
Act
Applicable
rate [lower
of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a Total amount of STCG claimed as not chargeable to tax in India as per DTAA
A8a
b Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA
A8b
9
Total Short-term Capital Gain (A1e+ A2e+ A3a+ A3b+ A4e+ A5e+A6 + A7 - A8a)
A9
B
Long-term capital gain (LTCG) (Sub-items, 5 , 6, 7 & 8 are not applicable for residents)
1
From sale of land or building or both (fill up details separately for each property)
Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the purpose
of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this
figure as (ai), or else take (aii)]
aiii
b Deductions under section 48
i
Cost of acquisition
bi
iia
Cost of acquisition with indexation
biia
iib
Total cost of improvement with indexation
biib
(a)
Cost of improvement
(b) Year of Improvement
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
( c) Cost of Improvement with indexation
Add row
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (biia + biib + biii)
biv
c Balance (aiii – biv)
1c
d Deduction under section 54/54B/54EC/54F (Specify details in item D below)
1d
e Long-term Capital Gains on Immovable property (1c - 1d)
B1e
f In case of transfer of immovable property, please furnish the following details (see note)
Long-
term
Capital
Gains
S.No.
Name of
buyer(s)
PAN/ Aadhaar
No. of buyer(s)
Percentage
share
Amount
Address of
property,
country
code, ZIP
code
Pin
code
State
NOTE ►
Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deduced under
section 194-IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share
and amount.
2
From sale of bonds or debenture (other than capital indexed bonds issued by Government)
a Full value of consideration
2a
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (2a – biv)
2c
d Deduction under sections 54F (Specify details in item D below)
2d
e LTCG on bonds or debenture (2c – 2d)
B2e
3
From sale of, (i) listed securities (other than a unit) or zero coupon bonds where proviso under
section 112(1) is applicable (ii) GDR of an Indian company referred in sec. 115ACA
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 transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (3a – biv)
3c
d Deduction under sections 54F (Specify details in item D below)
3d
e Long-term Capital Gains on assets at B3 above (3c – 3d)
B3e
4
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on
which STT is paid under section 112A
A LTCG u/s 112A (column 14 of Schedule 112A)
4a
B Deduction under sections 54F (Specify details in item D below)
4b
C Long-term Capital Gains on sale of capital assets at B4 above (4a – 4b)
B4c
5
For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with
foreign exchange adjustment under first proviso to section 48)
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
157
a
i In case assets sold include shares of a company other than quoted shares,
enter the following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital Gains
ic
ii Full value of consideration in respect of assets other than
unquoted shares
aii
iii Total (ic + ii)
aiii
A LTCG computed without indexation benefit
5a
B Deduction under sections 54F (Specify details in item D below)
5b
C LTCG on share or debenture (5a-5b)
B5c
6
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds or GDR
as referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other than securities
referred to in section 112A for which column B7 is to be filled up)
a
i
In case securities sold include shares of a company other than quoted shares, enter the
following details
a
Full value of consideration received/receivable in respect of
unquoted shares
ia
b
Fair market value of unquoted shares determined in the prescribed
manner
ib
c
Full value of consideration in respect of unquoted shares adopted as
per section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii Full value of consideration in respect of securities other than unquoted
shares
aii
iii Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (6aiii – biv)
6c
d Deduction under sections /54F (Specify details in item D below)
6d
e Long-term Capital Gains on assets at 6 above in case of NON-RESIDENT (6c - 6d)
B6e
7
For NON-RESIDENTS - From sale of equity share in a company or unit of equity oriented fund or
unit of a business trust on which STT is paid under section 112A
a LTCG u/s 112A (column 14 of Schedule 115AD(1)(b)(iii))
7a
b Deduction under section 54F (Specify details in item D below)
7b
c Long-term Capital Gains on sale of capital assets at B7 above (7a – 7b)
B7c
8
From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A)
a LTCG on sale of specified asset (computed without indexation)
8a
b Less deduction under section 115F (Specify details in item D below)
8b
c Balance LTCG on sale of specified asset (8a – 8b)
B8c
d LTCG on sale of asset, other than specified asset (computed without indexation)
8d
e Less deduction under section 115F (Specify details in item D below)
8e
f Balance LTCG on sale of asset, other than specified asset (8d- 8e)
B8f
9
From sale of assets where B1 to B8 above are not applicable
158
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
B Deductions under section 48
i Cost of acquisition with indexation
bi
ii Cost of improvement with indexation
bii
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (bi + bii +biii)
biv
C Balance (9aiii – biv)
9c
D Deduction under sections 54F (Specify details in item D below)
9d
E Long-term Capital Gains on assets at B9 above ( (9c – 9d)
B9e
10Amount 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)
Sl.
No.
Previous
year in
which asset
transferred
Section under
which deduction
claimed in that
year
New asset acquired/constructed
Amount not
used for new
asset or
remained
unutilized in
Previous year in
which asset
acquired/
Amount utilised out
of Capital Gains
account
i 2020-21
54/54F
ii 2021-22
54/54B/54F/ 54GB
iii 2022-23
54/54B/ 54F
b Amount deemed to be long-term capital gains, other than at ‘a’
Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b)
B10
11 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, (Fill up schedule PTI)
(B11a1+ B11a2 + B11b)
B11
a1 Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 10% u/s 112A
B11
a1
a2 Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 10% under sections other than u/s 112A
B11
a2
b Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
h
bl @ 20%
B11b
12 Amount of LTCG included in B1- B11 but claimed as not chargeable to tax or chargeable at special rates in
India as per DTAA
Sl.
No.
Amount
of
income
Item No.
B1 to B11
above in
which
included
Country
name &
Code
Article
of
DTAA
Rate as per
Treaty
(Enter NIL, if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as
per I.T.
Act
Applicable
rate [lower of
(6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a Total amount of LTCG claimed as not chargeable to tax as per DTAA
B12a
b Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA
B12b
13 Total long term capital gain chargeable under I.T. Act
(B1e+B2e+B3e+B4c+B5c+B6e+B7c+B8c+B8f+B9e+B10 + B11 - B12a)
B13
C1 Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below)
C1
C2 Income from transfer of Virtual Digital Assets (Col. 7 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 54/54B/54EC/54F/115F give following details
a
Deduction claimed u/s 54
i Date of transfer of original asset
ai
dd/mm/yyyy
ii Cost of new residential house
aii
iii Date of purchase/construction of new residential house
aiii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme
before due date
aiv
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
159
v Amount of deduction claimed
av
b
Deduction claimed u/s 54B
i Date of transfer of original asset
bi
dd/mm/yyyy
ii Cost of new agricultural land
bii
iii Date of purchase of new agricultural land
biii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme
before due date
biv
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
bv
c
Deduction claimed u/s 54EC
i Date of transfer of original asset
ci
dd/mm/yyyy
ii
Amount invested in specified/notified bonds
(Not exceeding fifty lakh rupees)
cii
iii Date of investment
ciii
dd/mm/yyyy
iv Amount of deduction claimed
civ
d
Deduction claimed u/s 54F
i Date of transfer of original asset
di
dd/mm/yyyy
ii Cost of new residential house
dii
iii Date of purchase/construction of new residential house
diii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme
before due date
div
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
dv
e
Deduction claimed u/s 115F (for Non-Resident Indians)
i Date of transfer of original foreign exchange asset
e i
dd/mm/yyyy
ii
Amount invested in new specified asset or savings
certificate
e ii
iii Date of investment
e iii
dd/mm/yyyy
iv Amount of deduction claimed
e iv
f Total deduction claimed (1a + 1b + 1c + 1d + 1e )
f
E
Set-off of current year capital losses with current year capital gains (excluding amounts included in A8a & B12a which is not
chargeable under DTAA)
Sl.
Type of
Capital Gain
Capital Gain of
current year (Fill
this column only
if computed
figure is positive)
Short term capital loss
Long term capital loss
Current
year’s
capital
gains
remainin
g after
set off
(9=1-2-3-
4-5-6-7-
8)
15%
30%
applicable rate
DTA
A
rates
10%
20%
DTA
A
rates
1
2
3
4
5
6
7
8
9
i
Capital Loss
to be set off
(Fill this row
only
if
computed
figure
is
negative)
(A2e*
+
A3a*
+
A7a*)
A4e*+A7b
*
(A1e*+A3b*+A5e
*+ A6* + A7c*) A8b
(B3e*+ B4c* +
B6e* + B7c* +
B8c* +
B11a1*+B11a2
*)
(B1e*+B2e*+B5c*+
B8f*+B9e*+B10*+B11
b*)
B12b
160
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ii
Short
term
capita
l gain
15%
(A2e*+A3a* +
A7a *)
iii
30%
A4e* + A7b*
iv
applicabl
e rate
(A1e*+A3b*+
A5e*+A6* +
A7c*)
v
DTAA
rates
A8b
vi
Long
term
capita
l gain
10%
(B3e*+B4c* +
B6e* + B7c* +
B8c*
+B11a1*+B11a2*
)
vii
20%
(B1e*+B2e*+B5c
*+
B8f*+B9e*+B10*
+ B11b*)
vii
i
DTAA
rates
B12b
ixTotal loss set off (ii + iii + iv + v +
vi + vii + viii)
x Loss remaining after set off (i –
ix)
TE
►N
►
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A6) as reduced by the
amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B10) as reduced by the
amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
F Information about accrual/receipt of capital gain
Type of Capital gain / Date
Upto 15/6 (i)
16/6 to 15/9
(ii)
16/9 to 15/12 (iii)
16/12
to 15/3
(iv)
16/3 to
31/3
(v)
1
Short-term capital gains taxable at the rate of
15%
Enter value from item 3iii of schedule BFLA, if
any.
2
Short-term capital gains taxable at the rate of
30%
Enter value from item 3iv of schedule BFLA, if
any.
3
Short-term capital gains taxable at applicable
rates Enter value from item 3v
of schedule BFLA, if any.
Short-term capital gains taxable at DTAA
rates
Enter value from item 3vi of schedule BFLA, if
any.
5
Long- term capital gains taxable at the rate of
10%
Enter value from item 3vii of schedule BFLA, if
any.
6
Long- term capital gains taxable at the rate of
20%
Enter value from item 3viii of schedule BFLA,
if any.
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
161
7
Long- term capital gains taxable at the rate
DTAA rates
Enter value from item 3ix of schedule BFLA, if
any.
8
Capital gains on transfer of Virtual Digital
Asset taxable at the rate of 30%
Enter value from item 16 of schedule SI, if any
NOTE
►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under
this head
162
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule 112A
From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A
Sl. No.
Share/
Unit
Acquired
ISIN
Code
Name of
the
Share/
Unit
No. of Shares/
Units
Sale-price
per Share/
Unit
Full Value of
Consideration
-If shares are
acquired on or
before
31.01.2018
(Total Sale
Value) (4*5)
- If shares are
Acquired after
31st January
2018 - Please
enter Full
Value of
Consideration
Cost of
acquisition
without
indexation
Higher of
8 and 9
Cost of
acquisition
If the long-
term
capital
asset was
acquired
before
01.02.2018,
-Lower of
6 and 11
Fair Market
Value per
share/unit as
on 31st
January,
2018
Total
Fair
Market
Value of
capital
asset as
per
section
55(2)(ac)-
(4*10)
Expenditure
wholly and
exclusively
in
connection
with
transfer
Total
deductions
(7+12)
Balance
(6-13)
Item 4
(a) of
LTCG
Schedule
of ITR2
(Col 1)
(Col 1a)
(Col
2)
(Col 3)
(Col 4)
(Col 5)
(Col 6)
(Col 7)
(Col 8)
(Col 9)
(Col 10)
(Col 11)
(Col 12)
(Col 13)
(Col 14)
1
2
3
4
Add Rows
Total
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
163
115AD(1)(b)(iii) proviso
For NON-RESIDENTS - From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A
Sl. No.
Share/ Unit
Acquired
ISIN
Code
Name
of the
Share/
Unit
No. of
Shares/
Units
Sale-
price per
Share/
Unit
Full Value of
Consideration
-If shares are
acquired on or
before
31.01.2018
(Total Sale
Value) (4*5)
-If shares are
Acquired after
31st January
2018 - Please
enter Full
Value of
Consideration
Cost of
acquisition
without
indexation
Higher of 8
and 9
Cost of
acquisition
If the long-
term capital
asset was
acquired
before
01.02.2018,
Lower of 6
and 11
Fair Market
Value per
share/unit as
on 31st
January,2018
Total Fair
Market
Value of
capital
asset as
per
section
55(2)(ac)-
(4*10)
Expenditure
wholly and
exclusively in
connection
with transfer
Total
deductions
(7+12)
Balance
(6-13)
Item 7 (a)
of LTCG
Schedule
of ITR2
(Col 1)
(Col 1a)
(Col
2)
(Col 3)
(Col 4)
(Col 5)
(Col 6)
(Col 7)
(Col 8)
(Col 9)
(Col 10)
(Col 11)
(Col 12)
(Col 13)
(Col 14)
1
2
3
4
Add Rows
Total
Schedule VDA
Income from transfer of Virtual Digital Assets
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
Sl. No.
Date of Acquisition
Date of Transfer
Head under which income
to be taxed (Capital Gain)
Cost of Acquisition (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)
Consideration
Received
Income from transfer of Virtual
Digital Assets (enter nil in case
of loss) (Col. 6 – Col. 5)
(Col. 1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
Add Rows
Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of Schedule CG)
164
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule OS
Income from Other Sources
OTHER SOURCES
1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
a Dividends, Gross (ai+aii)
1a
i
Dividend income other than (ii)
ai
ii
Dividend income u/s 2(22)(e)
aii
b Interest, Gross (bi + bii + biii + biv+ bv + bvi + bvii + bviii + bix)
1b
i From Savings Bank
bi
ii From Deposits (Bank/ Post Office/ Co-
operative) Society/)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass through income/ loss biv
v
Interest accrued on contributions to
provident fund to the extent taxable as per
first proviso to section 10(11)
bv
vi
Interest accrued on contributions to
provident fund to the extent taxable as per
second proviso to section 10(11)
bvi
vii
Interest accrued on contributions to
provident fund to the extent taxable as per
first proviso to section 10(12)
bvii
viii
Interest accrued on contributions to
provident fund to the extent taxable as per
second proviso to section 10(12)
bviii
ix Others
bix
c Rental income from machinery, plants, buildings, etc., Gross
1c
d Income of the nature referred to in section 56(2)(x) which is chargeable to tax
(di + dii + diii + div + dv)
1d
i Aggregate value of sum of money received without
consideration
di
ii In case immovable property is received without
consideration, stamp duty value of property
dii
iii
In case immovable property is received for
inadequate consideration stamp duty value of
property in excess of such consideration
diii
iv In case any other property is received without
consideration, fair market value of property
div
v
In case any other property is received for
inadequate consideration, fair market value of
property in excess of such consideration
dv
e Any other income (please specify nature)
1e
Sl.
No.Nature
Amount
1 Family Pension
2 Income from retirement benefit account maintained in a notified country u/s
89A (choose country from drop down menu)
3 Income from retirement benefit account maintained in a country “other than
notified country u/s 89A”
4 Income taxable during the previous year on which relief u/s 89A was claimed in
any earlier previous year.
5 Any specified sum received by a unit holder from a business trust during the
previous year referred to in section 56(2)(xii)
6
Any sum received, including the amount allocated by way of bonus, at any time
during a previous year, under a life insurance policy referred to in section
56(2)(xiii)
Rows can be added as required
2 Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e +2f elements related to
Sl. No.1)
2
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
165
ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable
u/s 115BB
2ai
aii Income by way of winnings from online games chargeable u/s 115BBJ
2aii
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i Cash credits u/s 68
bi
ii Unexplained investments u/s 69
bii
iii Unexplained money etc. u/s 69A
biii
iv Undisclosed investments etc. u/s 69B
biv
v Unexplained expenditure etc. u/s 69C
bv
vi Amount borrowed or repaid on hundi u/s 69D bvi
c Accumulated balance of recognised provident fund taxable u/s 111
2c
S.No.
Assessment Year
Income
benefit
Tax benefit
(i)
(ii)
(iii)
(iv)
d Any other income chargeable at special rate (total of di to dxx)
2d
i
Dividends received by non-resident (not being company)
or foreign company chargeable u/s 115A(1)(a)(i) other
than proviso to section 115A(1)(a)(A)
di
ia
Dividend received by non-resident (not being company)
or foreign company from a unit in an International
Financial Services Centre, as referred to in sub-section
(1A) of section 80LA, chargeable under proviso to section
115A(1)(a)(A)
dia
ii Interest received from Government or Indian concern on
foreign currency debts chargeable u/s 115A(1)(a)(ii)
dii
iii Interest received from Infrastructure Debt Fund
chargeable u/s 115A(1)(a)(iia)
diii
iv Interest referred to in section 194LC(1) - chargeable u/s
115A(1)(a)(iiaa) @ 5%
div
v Interest referred to in section 194LD - chargeable u/s
115A(1)(a)(iiab)
dv
vi Distributed income being interest referred to in section
194LBA - chargeable u/s 115A(1)(a)(iiac)
dvi
vii
Income from units of UTI or other Mutual Funds
specified in section 10(23D), purchased in Foreign
Currency - chargeable u/s 115A(1)(a)(iii)
dvii
viii
Income from royalty or fees for technical services
received from Government or Indian concern -
chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B)
dviii
ix Income by way of interest on bonds purchased in foreign
currency by non-residents - chargeable u/s 115AC
dix
x
Income by way of Dividend on GDRs purchased in
foreign currency by non-residents - chargeable u/s
115AC
dx
xi Income by way of dividends from GDRs purchased in
foreign currency by residents - chargeable u/s 115ACA
dxi
xii
Income (other than dividend) received by an FII in
respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
dxii
xiii
Income by way of interest received by an FII on bonds or
Government securities referred to in section 194LD –
chargeable as per proviso to section 115AD(1)(i)
dxiii
xiv Income received by non-residents sportsmen or sports
associations chargeable u/s 115BBA
dxiv
xv Donations in certain cases chargeable u/s 115BBC dxv
xvi Interest referred to in Proviso to section 194LC(1) -
chargeable u/s 115A(1)(a)(iiaa) @ 4%
dxvi
xvii Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
dxvii
166
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xviii Income by way of transfer of carbon credits - chargeable
u/s 115BBG
dxviii
xix Investment Income of a Non-Resident Indian -
chargeable u/s 115E
d xix
xx
Income being dividend received by an FII in respect of
securities (other than units referred to in section 115AB)
- chargeable u/s 115AD(1)(i)
dxx
e Pass through income in the nature of income from other sources claimed as chargeable at special rates
(drop down to be provided)
2e
f Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per DTAA
(total of column (2) of table below)
2f
Sl. No.
Amount
of
income
Item No.1 ai ,
1b to 2 in
which
included
Country
name &
Code
Article of
DTAA
Rate as per
Treaty
(enter NIL, if
not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as per
I.T.
Act
Applicable rate
[lower of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(12)
I
II
3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b & 2d)
ai Expenses / Deductions other than “aii”(in case other than
family pension)
3ai
aii Interest expenditure on dividend u/s 57(i) (available only
if income offered in 1A)
3aii
aiiaEligible Interest expenditure u/s 57(1) – Computed
Amount
3aiia
aiiiDeduction u/s. 57(iia) (in case of family pension only)
3aiii
b Depreciation (available only if income offered in 1c of
Schedule OS)
3b
c Total
3c
4 Amounts not deductible u/s 58
4
5 Profits chargeable to tax u/s 59
5
5a Income claimed for relief from taxation u/s 89A
5a
6 Net Income from other sources chargeable at normal applicable rates (1(after reducing income related to
DTAA portion) – 3 + 4 + 5-5a ) (If negative take the figure to 3i of schedule CYLA )
6
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
receipts at 8a only
8b
c Amounts not deductible u/s 58
8c
d Profits chargeable to tax u/s 59
8d
e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 6xii of Schedule CFL)
8e
9 Income under the head “Income from Other Sources” (7 + 8e) (take 8e as nil if negative)
9
10 Information about accrual/receipt of income from Other Sources
S.No. Other Source IncomeUpto 15/6 From 16/6 to
15/9
From 16/9 to
15/12
From 16/12
to 15/3
From 16/3 to
31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Income by way of
winnings from lotteries,
crossword
puzzles,
races, games, gambling,
betting etc. referred to
in section 2(24)(ix)
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
167
2
Income by way of
winnings from online
games u/s 115BBJ
3
Dividend
Income
referred in Sl. No. 1a(i)
4
Dividend Income u/s
115A(1)(a)(i) other than
as per proviso to sec
115A(1)(a)(A) @ 20%
(Including PTI Income)
5
Dividend income under
proviso
to
section
115A(1)(a)(A) @ 10%
(Including PTI Income)
6
Dividend Income u/s
115AC @ 10%
7
Dividend Income u/s
115ACA (1)(a) @ 10%
(Including PTI Income)
8
Dividend Income of FII
(other
than
units
referred to in section
115AB) u/s 115AD(1)(i)
@ 20% (Including PTI
Income)
9
Dividend
income
chargeable at DTAA
Rates
10
Income from retirement
benefit
account
maintained in a notified
country
u/s
89A
(Taxable portion after
reducing relief u/s 89A)
NOTE ►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the
income under this head.
Schedule CYLA Details of Income after Set off of Current Year Losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income of current
year (Fill this
column only if
income is zero or
positive)
House property
loss of the
current year set
off
Net loss from Other sources
chargeable at normal
applicable rates (other than
loss from race horses) of the
current year set off
Current year’s
Income
remaining after
set off
1
2
3
4=1-2-3
i
Loss to be set off
(Fill this row only if computed figure
is negative)
( 3 of Schedule
HP)
(6 of Schedule-OS)
ii
Salaries
(6 of Schedule S)
iii
House property
(3 of Schedule HP)
iv
Short-term capital gain taxable @
15%
(9ii of item E of
Schedule CG)
v
Short-term capital gain taxable @
30%
(9iii of item E of
Schedule CG)
vi
Short-term capital gain taxable at
applicable rates
(9iv of item E of
Schedule CG)
vii Short-term capital gain taxable at
special rates in India as per DTAA
(9v of item E of
Schedule CG)
viii Long term capital gain taxable @ 10%
(9vi of item E of
Schedule CG)
ix Long term capital gain taxable @ 20% (9vii of item E of
Schedule CG)
x
Long term capital gains taxable at
special rates in India as per DTAA
(9viii of item E of
Schedule CG)
xi
Net income from other sources
chargeable at normal applicable rates (6 of Schedule OS)
168
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xii Profit from the activity of owning and
maintaining race horses
(8e of Schedule OS)
xiii Total loss set off (ii + iii + iv + v + vi + vii + viii + ix + x + xi
+ xii)
xiv Loss remaining after set-off (i – xiii)
Schedule BFLA
Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT FORWARD LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income after set off, if any, of
current year’s losses as per 4 of
Schedule CYLA)
Brought forward loss set off
Current
year’s income
remaining
after set off
1
2
3
i Salaries
(4ii of schedule CYLA)
ii House property
(4iii of schedule CYLA)
(B/f house property loss)
iii Short-term capital gain taxable @
15%
(4iv of schedule CYLA)
(B/f short-term capital loss)
iv Short-term capital gain taxable @
30%
(4v of schedule CYLA)
(B/f short-term capital loss)
v Short-term capital gain taxable at
applicable rates
(4vi of schedule CYLA)
(B/f short-term capital loss)
vi Short-term capital gain taxable at
special rates in India as per DTAA
(4vii of schedule CYLA)
(B/f short-term capital loss)
vii Long-term capital gain taxable @ 10%
(4viii of schedule CYLA)
(B/f short-term or long-term capital loss)
viii Long term capital gain taxable @ 20%
(4ix of schedule CYLA)
(B/f short-term or long-term capital loss)
ix Long term capital gains taxable at
special rates in India as per DTAA
(4x of schedule CYLA)
(B/f short-term or long-term capital loss)
x Net income from other sources
chargeable at normal applicable rates
( 4xi of schedule CYLA)
xi Profit from owning and maintaining
race horses
(4xii of schedule CYLA)
(B/f loss from horse races)
xii Total of brought forward loss set off
(2ii + 2iii + 2iv + 2v+ 2vi + 2vii + 2viii + 2ix + 2xi)
xiii Current year’s income remaining after set off Total of (3i + 3ii + 3iii + 3iv + 3v+ 3vi + 3vii + 3viii+ 3ix + 3x + 3xi)
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
169
Schedule CFL
CARRY FORWARD OF LOSS
Assessment Year
Date of Filing
(DD/MM/YYYY)
House property loss Short-term capital loss
Long-term
Capital loss
Loss from owning
and maintaining
race horses
1
2
3
4
5
6
i
2016-17
ii
2017-18
iii
2018-19
iv
2019-20
v
2020-21
vi
2021-22
vii 2022-23
viii 2023-24
ix
Total of earlier
year losses
x
Adjustment of
above losses in
Schedule BFLA
(2ii of Schedule
BFLA)
(2xi of Schedule
BFLA)
xi
2024-25 (Current
year losses)
(2xiv of Schedule
CYLA)
(2x+3x+4x+5x) of item
E of Schedule CG
(6x+7x+8x) of
item E of Schedule
CG
(8e of Schedule OS, if
–ve)
xii
Total loss carried
forward to future
years
170
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule VI-A
Deductions under Chapter VI-A
TOTAL DEDUCTIONS
1 Part B- Deduction in respect of certain payments
a 80C
b 80CCC
c 80CCD(1)
d 80CCD(1B)
e 80CCD(2)
f
80D (Details are to be filled
in the drop down to be
provided in e-filing utility)
g 80DD
h
80DDB (Details are to be
filled in the drop down to be
provided in e-filing utility)
i 80E
j 80EE
k 80EEA
l 80EEB
m 80G
n 80GG
o 80GGA
p 80GGC
2 Part C, CA and D- Deduction in respect of certain incomes/other deduction
q 80QQB
r 80RRB
s 80TTA
t 80TTB
u 80U
ua 80CCH
ub Any other deduction as
per the e-filing utility
v Total deductions under Chapter VI-A (Total of a to ub)
Schedule 80G
Details of donations entitled for deduction under section 80G
DETAILS OF DONATIONS
A Donations entitled for 100% deduction without
qualifying limit
Name and address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
B Donations entitled for 50% deduction without
qualifying limit
Name and address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
C Donations entitled for 100% deduction subject to
qualifying limit
Name and address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
D Donations entitled for 50% deduction subject to
qualifying limit
Name and address of Donee
PAN of
Donee
ARN
(Donation
Reference
Number)
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
E Total donations (Aiii + Biii + Ciii + Diii)
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
171
Schedule 80GGA
Details of donations for scientific research or rural development
S.
No.
Relevant clause under which
deduction is claimed (drop
down to be provided)
Name and
address of
Donee
PAN of
Donee
Amount of donation
Eligible
Amount of
donation
Donation in cash
Donation in other mode
Total
Donation
i
ii
Total donation
Schedule
80GGC
Details of contributions made to political parties
S.
No.
Date
Amount of contribution
Eligible amount of
contribution
Transaction
Reference
number for UPI
transfer or
Cheque number/
IMPS/ NEFT/
RTGS
IFS code of Bank
Contribution
in cash
Contribution in
other mode
Total Contribution
i
(add rows)
Total
contribution
Schedule 80DD
Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability
Nature of
disability
Type of dependent
PAN of the
dependent
Aadhaar of the
dependent
Date of filing of
Form 10IA
Ack. No. of
Form 10IA filed
UDID Number (If
available)
Dependent
person with
disability
Dependent
person with
severe
disability
1. Spouse
2. Son
3. Daughter
4. Father
5. Mother
6. Brother
7. Sister
8. Member of the HUF
(in case of HUF)
Schedule
AMT
Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 12 of PART-B-TI
1
2 Adjustment as per section 115JC(2)
a
Deduction claimed under any section included in Chapter VI-
A under the heading “C.—Deductions in respect of certain
incomes”
2a
3 Adjusted Total Income under section 115JC(1) (1+2a)
3
4 Tax payable under section 115JC [18.5% of (3)] (if 3 is greater than Rs. 20 lakhs)
4
172
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule
AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2024-25 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2024-25 (7 of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise
enter 0]
3
4 Utilization of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount
mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.
No.
Assessment Year
(A)
AMT Credit
AMT Credit
Utilized during the
Current
Assessment Year
(C)
Balance AMT Credit
Carried Forward
(D)= (B3) –(C)
Gross
(B1)
Set-off in earlier
assessment years
(B2)
Balance brought
forward to the
current assessment
year
(B3) = (B1) – (B2)
i 2013-14
ii 2014-15
iii 2015-16
iv 2016-17
v 2017-18
vi 2018-19
vii 2019-20
viii 2020-21
ix 2021-22
x 2022-23
xi 2023-24
xi Current AY (enter 1-2,
if 1>2 else enter 0)
xii Total
5
Amount of tax credit under section 115JD utilized during the year [total of item No. 4 (C)] 5
6
Amount of AMT liability available for credit in subsequent assessment years [total of 4 (D)] 6
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
173
Schedule SI
SPECIAL RATE
Sl
No
Section
þ
Special rate
(%)
Income
(i)
Tax thereon
(ii)
1 111- Accumulated balance of recognized provident for prior years
o
(2ciii of Schedule OS)
(2civ of
Schedule
2 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which
STT paid)
o
15
(3iii of Schedule
BFLA)
3 115AD (STCG for FIIs on securities where STT not paid)
o
30
(3iv of Schedule
BFLA)
4 112 proviso (LTCG on listed securities/ units without indexation)
o
10
(part of 3vii of
Schedule BFLA)
5 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)
o
10
(part of 3vii of
Schedule BFLA)
6 115AC (LTCG for non-resident on bonds/GDR)
o
10
(part of 3vii of
Schedule BFLA)
7 115ACA (LTCG for an employee of specified company on GDR)
o
10
(part of 3vii of
Schedule BFLA)
8 115AD (LTCG for FIIs on securities)
o
10
(part of 3vii of
Schedule BFLA)
9 115E (LTCG for non-resident Indian on specified asset)
o
10
(part of 3vii of
Schedule BFLA)
10 112 (LTCG on others)
o
20
(3viii of Schedule
11 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units
on which STT is paid)
o
10
(part of 3vi of
Schedule BFLA)
12 STCG Chargeable at special rates in India as per DTAA
(part of 3vi of
Schedule BFLA)
13 LTCG Chargeable at special rates in India as per DTAA
(part of 3ix of
schedule BFLA)
14a 115BB (Winnings from lotteries, puzzles, races, games etc.)
o
30
(part of 2a(i) of
Schedule OS)
14b 115BBJ (Winnings from online games)
o
30
(2aii of Schedule OS)
15 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
o
60
(2b of Schedule OS)
16 115BBH (Income from transfer of Virtual Digital Asset)
o
30
(C2 of Schedule CG)
17 115BBF (Tax on income from patent)
o
10
(part of 2d of
Schedule OS)
18 115BBG (Tax on income from transfer of carbon credits)
o
10
(part of 2d of
Schedule OS)
19 Any other income chargeable at special rate (Drop down to be provided in e-
filing utility)
o
(part of 2d of
Schedule OS)
20 Other source of income chargeable at special rates in India as per DTAA
o
(part of 2f of Schedule
OS)
21 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 15%
o
15
(part of 3iv of
Schedule BFLA)
22 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 30%
o
30
(part of 3v of Schedule
BFLA)
23 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10%u/s 112A
o
10
(part of 3vii of
Schedule BFLA)
24 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10%- under sections other than u/s 112A
o
10
(part of 3vii of
Schedule BFLA)
25 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 20%
o
20
(part of 3viii of
Schedule BFLA)
26 Pass through income in the nature of income from other source chargeable
at special rates (Drop down to be provided in e-filing utility)
o
(2e of Schedule OS)
Total
Schedule SPI
Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64
Sl No
Name of person
PAN/ Aadhaar No. of person
(optional)
Relationship
Amount (Rs)
Head of Income
in which
included
1
2
3
174
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115UA, 115UB
PASS THROUGH INCOME
Sl.
Investment
entity covered
by section
115UA/115UB
Name of
business
trust/
investment
fund
PAN of the
business
trust/
investment
fund
Sl.
Head of income
Current
year
income
Share of
current
year loss
distributed
by
Investment
fund
Net
Income/
Loss
(7-8)
TDS on
such
amount,
if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(Dropdown to
be provided)
I
House property
ii
Capital Gains
a
Short term
ai
Section 111A
aii
Others
b
Long term
bi
Section 112A
bii
Other
than
Section 112A
iii
Other Sources
A
Dividend
B
Others
iv
Income claimed to be exempt
a
u/s 10(23FBB)
b
u/s …………..
c
u/s …………
2.
I
House property
ii
Capital Gains
a
Short term
ai
Section 111A
aii
Others
b
Long term
bi
Section 112A
bii
Other
than
Section 112A
iii
Other Sources
a
Dividend
B
Others
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
EXEMPT INCOME
1 Interest income
1
2
i Gross Agricultural receipts (other than income to be excluded under
rule 7A, 7B or 8 of I.T. Rules)
i
ii Expenditure incurred on agriculture
ii
iii Unabsorbed agricultural loss of previous eight assessment years
iii
iv Net Agricultural income for the year (i – ii – iii) (enter nil if loss)
2
v In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following
details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)
3 Other exempt income (including exempt income of minor child)
3
4 Income claimed as not chargeable to tax as per DTAA
Sl.
No.
Amount
of income
Nature of
income
Country name
& Code
Article of DTAA
Head of Income Whether TRC
obtained
(Y/N)
I
II
III Total Income from DTAA claimed as not chargeable to tax
4
5 Pass through income claimed as not chargeable to tax (Schedule PTI)
5
6 Total (1+2+3+4+5+)
6
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
175
iv
Income claimed to be exempt
a
u/s 10(23FBB)
b
u/s …………..
c
u/s …………
NOTE
►
Please refer to the instructions for filling out this schedule.
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
Sl. Country
Code
(dropdown
to be
provided in
the e-filing
utility)
Taxpayer
Identification
Number
Sl.
Head of
income
Income from
outside India
(included in
PART B-TI)
Tax paid
outside
India
Tax payable on such
income under normal
provisions in India
Tax relief
available in
India
(e) = (c) or
(d)
whichever is
lower
Relevant article of
DTAA if relief
claimed u/s 90 or
90A
(a)
(b)
(c)
(d)
(e)
(f)
1
i Salary
ii House
Property
iiiCapital Gains
iv Other sources
Total
2
i Salary
ii House
Property
iiiCapital Gains
iv Other sources
Total
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
1 Summary of Tax relief claimed
Country Code
Taxpayer
Identification
Number
Total taxes paid outside India
(total of (c) of Schedule FSI in
respect of each country)
Total tax relief available
(total of (e) of Schedule FSI in
respect of each country)
Tax Relief Claimed
under section
(specify 90, 90A or 91)
(a)
(b)
(c)
(d)
(e)
Total
2
Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of
1(d))
2
3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of
1(d))
3
4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited
by the foreign tax authority during the year? If yes, provide the details below
4
Yes/No
a Amount of tax refunded
b Assessment year in which tax relief allowed in India
NOTE ►
Please refer to the instructions for filling out this schedule.
176
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule FA
Details of Foreign Assets and Income from any source outside India
TAILS OF FOREIGN ASSETS
A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on
31st December, 2023
Sl
No
Cou
ntry
na
me
Country code Name of
financial
institutio
n
Address of
financial
institution
ZIP code
Account
number
Status
Account
opening
date
Peak
balance
during
the
period
Closing
balance
Gross
interest
paid/credit
ed to the
account
during the
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, 2023
Sl
No
Cou
ntry
na
me
Country code
Name of
financial
institution
Address
of
financia
l
instituti
on
ZIP
code
Account
number
Status Account
opening
date
Peak
balance
during
the
period
Closin
g
balan
ce
Gross amount paid/credited to
the account during the period
(drop down to be provided
specifying nature of amount viz.
interest/dividend/proceeds 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 cal endar
year ending as on 31st December, 2023
Sl
No
Coun
try
name
Country code
Nam
e of
entity
Address
of entity
ZIP
code
Nature
of entity
Date of
acquiri
ng the
interest
Initial
value of
the
investme
nt
Peak
value of
investme
nt during
the
period
Closin
g
value
Total gross
amount
paid/credited
with respect
to the holding
during the
period
Total gross
proceeds from
sale or
redemption of
investment
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 31 st December, 2023
Sl
No
Coun
try
name
Country code
Name of
financial
institution in
which insurance
contract held
Address
of
financial
instituti
on
ZIP code Date of contract The cash value or
surrender value of
the contract
Total gross amount
paid/credited 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, 2023
Sl
No
Count
ry
Name
and
code
ZIP Code
Nature
of
entity
Name and
Address of
the Entity
Nature of
Interest-
Direct/ Beneficial
owner/
Beneficiary
Date since
held
Total
Investment
(at cost) (in
rupees)
Income
accrued
from
such
Interest
Natur
e of
Inco
me
Income taxable and
offered in this return
Amount Schedu
le
where
offered
Item
numbe
r of
schedu
le
(1)
(2)
2a
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
177
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31 st
December, 2023
Sl
No
Countr
y Name
and
code
ZIP Code
Address
of the
Property
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisitio
n
Total
Investment
(at cost) (in
rupees)
Income
derived
from the
property
Nature of
Income
Income taxable and offered
in this return
Amount Schedule
where
offered
Item
numbe
r of
schedu
le
(1)
(2)
2a
(3)
(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, 2023
Sl
No
Countr
y Name
and
code
ZIP Code
Nature of
Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment (at
cost) (in rupees)
Income
derived
from
the
asset
Nature of
Income
Income taxable and offered
in this return
Amount Schedule
where
offered
Item
numbe
r of
schedu
le
(1)
(2)
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, 2023 and which has not been included in A to D above.
Sl
No
Name
of the
Institut
ion in
which
the
account
is held
Address
of the
Instituti
on
Count
ry
Name
and
Code
ZIP
Code
Name of the
account holder
Accou
nt
Numb
er
Peak
Balance/
Investment
during the
year (in
rupees)
Whether
income
accrued is
taxable in
your hands?
If (7) is yes,
Income
accrued in
the account
If (7) is yes, Income
offered in this return
Amount Schedul
e where
offered
Item
numbe
r of
schedu
le
(1)
(2)
(3)
(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
No
Count
ry
Name
and
code
ZIP Code
Name and
address of the
trust
Name
and
address
of
trustees
Name and
address of
Settlor
Name and
address of
Beneficiari
es
Date
since
positio
n held
Whethe
r
income
derived
is
taxable
in your
hands?
If (8) is
yes,
Income
derived
from the
trust
If (8) is yes, Income
offered in this return
Amoun
t
Schedul
e where
offered
Item
numbe
r of
schedu
le
(1)
(2)
(2a)
(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
No
Country
Name and
code
ZIP Code
Name and address of the
person from whom
derived
Income derived
Nature
of
income
Whether
taxable in
your hands?
If (6) is yes, Income
offered in this return
Amou
nt
Schedul
e where
offered
Item
numbe
r of
schedu
le
(1)
(2)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
178
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(i)
(ii)
NOTE ►
Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in India on
a business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not
mandatory to be reported in this schedule if no income is derived from that asset during the current previous year.
Schedule: Tax deferred on
ESOP
Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi)
received from employer, being an eligible start-up referred to in section 80-IAC
PAN of the employer being an eligible startup
DPIIT registration number of the employer
DETAILS
Sl.
No.
Assessment
Year
Amount
of Tax
deferred
brought
forward
Has any of the following events occurred during the
previous year relevant to current assessment year
Balance amount of
tax deferred to be
carried forward to
the next
Assessment years
Col (3- 7)
Such specified
security or sweat
equity shares were
sold
(i)Fully
(ii)Partly
(iii)Not sold
Ceased to
be
the
employee
of
the
employer
who
allotted or
transferred
Forty-eight months
have expired from
the
end of the
relevant assessment
year
in
which
specified security or
sweat equity shares
referred to in the
Amount of
tax payable
in
the
current
Assessment
Year
(to
be
Schedule 5A
Information regarding apportionment of income between spouses governed by Portuguese Civil Code
Name of the spouse
PAN/ Aadhaar No. of the
Heads of Income
Receipts under
the head
Amount apportioned in the
hands of the spouse
Amount of TDS deducted
on income at (ii)
TDS apportioned in the
hands of spouse
(i)
(ii)
(iii)
(iv)
(v)
1 House Property
2 Capital gains
3 Other sources
4 Total
Schedule AL Assets and Liabilities at the end of the year (applicable in a case where total income exceeds Rs.50 lakh)
DETAILS OF ASSETS AND LIABILITIES
A Details of immovable assets
Sl.
No.
Description
Address
Pin code
Amount (cost) in Rs.
(1)
(2)
(3)
(4)
(5)
(i)
(ii)
B Details of movable assets
Sl.
No.
Description
Amount (cost) in Rs.
(1)
(2)
(3)
(i) Jewellery, bullion etc.
(ii) Archaeological collections, drawings, painting, sculpture or any work of art
(iii) Vehicles, yachts, boats and aircrafts
(iv) Financial assets
Amount (cost) in Rs.
(a) Bank (including all deposits)
(b) Shares and securities
(c) Insurance policies
(d) Loans and advances given
(e) Cash in hand
C Liabilities in relation to Assets at (A + B)
NOTE ►
Please refer to instructions for filling out this schedule.
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
179
Specify the date
and amount of tax
attributed to such
sale out of Col 3
(Details
to
be
provided
as per
utility)
such
specified
security or
sweat
equity
share?
o Yes o
No
If
yes,
specify
date
said *clause were
allotted.
If
yes,
specify date
populated
from col. 3
or 4 as the
case
maybe)
1
2
3
4
5
6
7
8
1
2021-22
Sl. No. 8
of
Schedule
ESOP
for last
year
(To be enabled from
AY
2026-27)
(Payment
to
be
made in FY 2025-
26)
2
2022-23
Sl. No. 8
of
Schedule
ESOP
for last
year
3
2023-24
Sl. No. 8
of
Schedule
ESOP
for last
year
3
2024-25
180
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PART-B
Part B – TI
Computation of total income
1 Salaries (6 of Schedule S)
1
2 Income from house property ( 3 of Schedule HP) (enter nil if loss)
2
TOTAL INCOME
3 Capital gains
a
Short term
i
Short-term chargeable @ 15% (9ii of item E of schedule CG)
ai
ii Short-term chargeable @ 30% (9iii of item E of schedule CG)
aii
iii Short-term chargeable at applicable rate (9iv of item E of schedule
CG)
aiii
iv Short-term chargeable at special rates in India as per DTAA (9v
of item E of Schedule CG)
aiv
v
Total Short-term (ai + aii + aiii + aiv) (enter nil if loss)
3av
b
Long-term
i
Long-term chargeable @ 10% (9vi of item E of schedule CG)
bi
ii Long-term chargeable @ 20% (9vii of item E of schedule CG)
bii
iii Long-term chargeable at special rates in India as per DTAA
(9viii of item E of schedule CG)
biii
iv Total Long-term (bi + bii + biii) (enter nil if loss)
3biv
c
Sum of Short-term/Long-term capital gains (3av + 3biv) (enter nil if loss)
3c
d
Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
3d
e
Total capital gains (3c + 3d)
3e
4 Income from other sources
a Net income from other sources chargeable to tax at normal applicable
rates (6 of Schedule OS) (enter nil if loss)
4a
b Income chargeable to tax at special rates ( 2 of Schedule OS)
4b
c Income from the activity of owning and maintaining race horses ( 8e of
Schedule OS) (enter nil if loss)
4c
d Total (4a + 4b + 4c) (enter nil if loss)
4d
5 Total of head wise income (1+2+3e+4d)
5
6 Losses of current year set off against 5 (total of 2xiii and 3xiii of Schedule CYLA)
6
7 Balance after set off current year losses (5-6) (total of column 4 of Schedule CYLA+ 2 of Schedule OS)
7
8 Brought forward losses set off against 7 ( 2xii of Schedule BFLA)
8
9 Gross Total income (7-8) (3xiii of Schedule BFLA + 2 of Schedule OS)
9
10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9
10
11 Deductions under Chapter VI-A [w of Schedule VIA and limited to ( 9-10)]
11
12 Total income (9 - 11)
12
13 Income which is included in 12 and chargeable to tax at special rates (total of column (i) of schedule SI)
13
14 Net agricultural income/ any other income for rate purpose ( 3 of Schedule EI)
14
15 Aggregate income (12-13+14) [applicable if (12-13) exceeds maximum amount not chargeable to tax]
15
16 Losses of current year to be carried forward (total of row xi of Schedule CFL)
16
17 Deemed income under section 115JC (3 of Schedule AMT)
17
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
181
Part B –TTI
Computation of tax liability on total income
1
a Tax payable on deemed total income u/s 115JC (4 of Schedule
AMT)
1a
b Surcharge on (a) (if applicable)
1b
c Health and Education Cess @ 4% on (1a + 1b) above
1c
d Total tax payable on deemed total income (1a + 1b + 1c)
1d
COMPUTATION OF TAX
LIABILITY
2
Tax payable on total income
a Tax at normal rates on 15 of Part B-TI
2a
b Tax at special rates (total of col. (ii) of Schedule SI)
2b
c Rebate on agricultural income [applicable if (12-13) of Part B-
TI exceeds maximum amount not chargeable to tax]
2c
d Tax Payable on Total Income (2a + 2b - 2c)
2d
3
Rebate under section 87A
3
4
Tax payable after rebate (2d - 3)
4
5
Surcharge
Surcharge
computed
before marginal
relief
Surcharge
after marginal
relief
i @ 25% of 15(ii) of Schedule SI
5i
ia
ii @10% or 15%, as applicable (Refer instructions)
5ii
iia
iii On [(4) – 15(ii) of Schedule SI – tax on incomes
referred in 5(ii) above)]
5iii
iv Total ia + iia
5iv
6
Health and Education Cess @ 4% on (4 + 5iv)
6
7
Gross tax liability (4 + 5iv + 6)
7
8
Gross tax payable (higher of 1d and 7)
8
8a
Tax on income without including income on perquisites referred in section 17(2)(vi)
received from employer, being an eligible start-up referred to in section 80-IAC (8-8b) 8a
8b
Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from
employer, being an eligible start-up referred to in section 80-IAC
8b
8c
Tax deferred from earlier years but payable during current AY (total of col 7 of schedule
Tax deferred on ESOP
8c
9
Credit u/s 115JD of tax paid in earlier years (applicable only if 7 is higher than 1d) (row 5 of
Schedule AMTC)
9
10
Tax payable after credit u/s 115JD (8a + 8c - 9)
10
11
Tax relief
a Section 89(Please ensure to submit Form 10E)
11a
b Section 90/ 90A (2 of Schedule TR)
11b
c Section 91 (3 of Schedule TR)
11c
d Total (11a + 11b + 11c)
11d
12
Net tax liability (10 – 11d) (enter zero if negative)
12
13
Interest and fee payable
a Interest for default in furnishing the return (section
234A)
13a
b Interest for default in payment of advance tax
(section 234B)
13b
c Interest for deferment of advance tax (section 234C) 13c
d Fee for default in furnishing return of income
(section 234F)
13d
e Total Interest and Fee Payable (13a+13b+13c+13d)
13e
14
Aggregate liability (12 + 13e)
14
TAXES PAID
15
Taxes Paid
a Advance Tax (from column 5 of 20A)
15a
b TDS (total of column 5 of 20B and column 9 of 20C)
15b
c TCS (total of column 7(i) of 20D)
15c
d Self-Assessment Tax (from column 5 of 20A)
15d
e Total Taxes Paid (15a + 15b + 15c + 15d)
15e
16
Amount payable (Enter if 14is greater than 15e, else enter 0)
16
17
Refund (If 15e is greater than 14) (Refund, if any, will be directly credited into the bank
account)
17
182
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
BANK ACCOUNT
18
Do you have a bank account in India (Non- Residents claiming refund with no bank account in India may
select No)
Select Yes
or No
Sl. IFS Code of the Bank in case of
Bank Accounts held in India
Name of the Bank
Account
Number
Type of account
(Dropdown to be provided by e-filing
utility)
i
ii
Note: 1. All bank accounts held at any time are to be reported, except dormant A/c.
2. In case of multiple accounts, the refund will be credited to one of the validated accounts after processing the return.
Rows can be added as required
ii.
b) Non- residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish
the details of one foreign bank account:
Sl. No. SWIFT Code
Name of the Bank
Country of Location IBAN
Rows can be added as required
19
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
(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]
o Yes o No
20
TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF ASSESSMENT TAX
Sl
No
BSR Code
Date of Deposit (DD/MM/YYYY)
Serial Number of
Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
iv
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in Sl No. 15a & 15d of Part B-TTI
B
Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
TDS ON SALARY
Sl No Tax Deduction Account Number
(TAN) of the Employer
Name of the Employer
Income chargeable under
Salaries
Total tax deducted
(1)
(2)
(3)
(4)
(5)
I
II
NOTE ►
Please enter total of column 5 in 15b of Part B-TTI
C1
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16E furnished by Deductor(s)]
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
183
D
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TDS ON OTHER INCOME
Sl.
No.
TCS credit
relating to self
/other person
[spouse as per
section 5A/
other person as
per rule
37BA(2)]
Tax
Deduction
and Tax
Collection
Account
Number of
the Collector
PAN of
other Person
(if TCS
credit
related to
other
person)
Unclaimed TCS
brought forward
(b/f)
TCS of the current fin.
Year
TCS credit being claimed
this Year
TCS credit being
carried forward
Fin.
Year in
which
collected
Amount
b/f
Collected
in own
hands
Collected in
the hands of
spouse as per
section 5A or
any other
person as per
rule 37-I(1)
(if
applicable)
Claimed
in own
hands
Claimed in the
hands of spouse as
per section 5A or
any other person
as per rule 37-I(1)
(if applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS
PAN
i
NOTE ► Please enter total of column 7(i) in 15c of Part B- TTI
VERIFICATION
I, son/ daughter of , solemnly declare that to the best of my knowledge
and belief, the information given in the return and schedules thereto is correct and complete and is in accordance with the provisions of the Income-tax
Act, 1961.
I further declare that I am making return in my capacity as ___________ and I am also competent to make this return and verif y it. I am holding
permanent account number (if allotted) (Please see instruction) 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)
Date
Place
Sign here➔
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 ”;
Sl
No
TDS
credit
relating
to self
/other
person
[spouse
as per
section
5A/other
person
as per
rule
37BA(2)]
PAN/
Aadhaar
No. of
Other
Person
(if TDS
credit
related
to other
person)
TAN of
the
Deductor/
PAN/
Aadhaar
No. of
Tenant/
Buyer
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year (TDS
deducted during FY
2023-24 )
TDS credit being claimed this
Year (only if corresponding
income 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
Deducted
in own
hands
Deducted in
the hands of
spouse as
per section
5A or any
other person
as per rule
37BA(2) (if
applicable)
Claimed
in own
hands
Claimed in the hands
of spouse as per
section 5A or any
other person as per
rule 37BA(2) (if
applicable)
Gross
Amount
Head of
Income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Income TDS
Income TDS PAN/
Aadhaar
No.
I
NOTE ►Please enter total of column 9 in 15b of Part B- TTI
184
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(b)
for FORM ITR-3, the following FORM shall be substituted, namely: –––
PERSONAL INFORMATION
(A1) First name
(A2) Middle name
(A3) Last name
(A4) PAN
(A5) Flat/Door/Block No.
(A6) Name Of Premises/Building/Village
(A14) Status (Tick) þ
o Individual o HUF
(A7) Road/Street/Post Office
(A8) Date of Birth/Formation (DD/MM/YYYY)
(A15) Date of Commencement of
Business (DD/MM/YYYY)
(A9) Area/locality
(A16) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for
Aadhaar)
(A10) Town/City/District
(A11) State
(A12) PIN code/ZIP code
(A13) Country
(A17) Residential/Office Phone Number with STD code/Mobile
No. 1
Mobile No. 2
(A18) Email Address-1 (self)
Email Address-2
A(19)
(ai)
Due Date for filing return of income [Dropdown to be provided] :
1. 31st July
2. 31st October
3. 30th November
FILING STATUS
(A19)
(aii)
Filed u/s (Tick)[Please see instruction]
139(1)- On or Before due date, 139(4)- After due date, 139(5)- Revised
Return, 92CD-Modified return, 119(2)(b)- after condonation of delay
Or Filed in response to notice u/s
139(9) 142(1), 148, 153C
(b)
a. 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 in form 10-IEA on or before the due date for filing return u/s 139(1)
(c)
Are you filing return of income under seventh proviso to Section 139(1) but otherwise not required to furnish return of
income? – (Tick) Yes No
If yes, please furnish following information
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of
income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
(ci)
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in
one or more current account during the previous year? (Yes/No)
Amount (Rs) (If Yes)
“FORM
ITR-3
INDIAN INCOME TAX RETURN
(For individuals and HUFs having income from profits and gains of business or
profession)
(Please see rule 12 of the Income -tax Rules,1962)
(Please refer instructions)
Assessment Year
2
0
2
4
-
2
5
Part A-GEN
GENERAL
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
185
(cii)
Have you incurred expenditure of an amount or aggregate of amount
exceeding Rs. 2 lakh for travel to a foreign country for yourself or for any
other person? (Yes/No)
Amount (Rs) (If Yes)
(ciii) Have you incurred expenditure of amount or aggregate of amount exceeding
Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(civ)
Are you required to file a return as per other conditions prescribed under
clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant
condition from the drop-down menu)
(Tick) o Yes o No
(d)
If revised/Defective/Modified, then enter Receipt
No. and Date of filing original return
(DD/MM/YYYY)
/ /
(e)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b), enter
Unique Number/Document Identification Number and date of such notice/order, or if filed
u/s 92CD enter date of advance pricing agreement
(unique
number)
/ /
(f)
Residential
Status in India
(for individuals)
(Tick applicable
option)
A. Resident
o You were in India for 182 days or more during the previous year [section 6(1)(a)]
o You were in India for 60 days or more during the previous year, and have been in
India for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where
Explanation 1 is not applicable]
o You are a citizen of India, who left India, for the purpose of employment, as a
member of the crew of an Indian ship and were in India for 182 days or more during the
previous year and 365 days or more within the preceding 4 years [Explanation 1(a) of
section (6)(1)(c)]
You are a citizen of India or a person of Indian origin and have come on a visit to
India during the previous year and were in India for
a) 182 days or more during the previous year and 365 days or more within the
preceding 4 years; or
b) 120 days or more during the previous year and 365 days or more within the
preceding 4 years if the total income, other than income from foreign sources, exceeds
Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)]
B. Resident but not
Ordinarily Resident
o You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)]
o You have been in India for 729 days or less during the 7 preceding years [section
6(6)(a)]
You are a citizen of India or person of Indian origin, who comes on a visit to India,
having total income, other than the income from foreign sources, exceeding Rs. 15 lakh
and have been in India for 120 days or more but less than 182 days during the previous
year [section 6(6)(c)]
You are a citizen of India having total income, other than the income from foreign
sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any
other country or territory by reason of your domicile or residence or any other criteria
of similar nature [section 6(6)(d) rws 6(1A)]
C. Non-resident
You were a non-resident during the previous year.
(i) Please specify the jurisdiction(s) of residence during the previous year -
S.No.
Jurisdiction of residence
Taxpayer Identification Number
1
2
(ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify
-
Total period of stay in India during the previous
year (in days)
Total period of stay in India during
the 4 preceding years (in days)
186
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Residential
Status in India
(for HUF)
(Tick applicable
option)
o Resident o Resident but not Ordinarily Resident o Non-resident
(g)
Do you want to claim the benefit under section 115H? (applicable in case of resident) o Yes o No
(h)
Are you governed by Portuguese Civil Code as per section 5A? Tick) þ o Yes o No (If “YES” please fill Schedule 5A)
(i)
Whether this return is being filed by a representative assessee? (Tick) þ o Yes o No If yes, furnish following information -
(1) Name of the representative assessee
(2) Capacity of the Representative (drop down to be provided)
(3) Address of the representative assessee
(4) Permanent Account Number (PAN)/Aadhaar No. of the representative assessee
(j)
Whether you were Director in a company at any time during the previous year? (Tick) Yes No
If yes, please furnish following information -
Name of Company
Type of
Company
PAN
Whether its shares
are listed or
unlisted
Director Identification Number (DIN)
(k) Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information
Name of Firm
PAN
(l)
Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes No
If yes, please furnish following information in respect of equity shares
Name of
company
Type of
Company PAN
Opening balance
Shares acquired during the year
Shares transferred
during the year
Closing
balance
No. of
shares
Cost of
acquisition
No. of
shares
Date of
subscription
/ purchase
Face
value
per
share
Issue
price
per
share
(in
case of
fresh
issue)
Purchase price
per share (in
case of
purchase from
existing
shareholder)
No. of
shares
Sale
consideration
No. of
shares
1
2
3
4
5
6
7
8
9
10
11
12
13
14
(m)
In case of non-resident, is there a permanent establishment (PE) in India? (Tick) Yes No
(n)
In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No
please provide details of
(a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to
Section 9(1)(i)
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
(o)
Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible foreign exchange?
Yes No
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
187
(p) Whether you are an FPI? Yes/No If yes, please provide SEBI Regn. No
(q) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number
Valid upto date
AUDIT INFORMATION
(a1)
Are you liable to maintain accounts as per section 44AA? (Tick) Yes No
(a2)
Whether assessee is declaring income only under section 44AE/44B/44BB/44AD/44ADA/44BBA Yes No
a2i
If No, whether during the year Total sales/turnover/gross receipts of business is between Rs. 1 crore and Rs. 10crores?
Yes No, turnover does not exceed 1 crore No , turnover exceeds 10 crores
a2ii
If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover or gross
receipt s or on capital account like capital contributions, loans etc. during the previous year, in cash & non-a/c payee
cheque/DD, does not exceed five per cent of said amount? Yes No
a2iii
If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or on capital
account such as asset acquisition, repayment of loans etc., in cash & non-a/c payee cheque/DD during the previous year does
not exceed five per cent of the said payment? Yes No
(b)
Are you liable for audit under section 44AB? (Tick) Yes No
If Yes is selected at (b), mention by virtue of which of the following conditions:
(bi)
Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
(bii)
Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick applicable section)
44AD, 44ADA, 44AE, 44BB
(biii) Others (Tick)
(c)
If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes No
If Yes, furnish the following information below
(1) Date of furnishing of the audit report (DD/MM/YYYY) / /
(2) Name of the auditor signing the tax audit report
(3) Membership No. of the auditor
(4) Name of the auditor (proprietorship/ firm)
(5) Proprietorship/firm registration number
(6) Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm
(7) Date of report of the audit
(8) Acknowledgement number of the audit report
(9) UDIN
(di) Are you liable for Audit u/s 92E? o Yes o No
(dii) If (di) is Yes, Whether the accounts have been audited u/s
92E?
Yes
No
Date of furnishing the audit
report? DD/MM/YY
Acknowledgement
number
(diii) If liable to furnish other audit report, mention whether have you furnished such report. If yes, please provide the details a s
under: (Please see Instruction)
Sl. No.
Section Code
Date (DD/MM/YYYY)
Acknowledgement number
(e)
If liable to audit under any Act other than the Income-tax act, mention the Act, section and date of furnishing the audit
report?
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
188
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
NATURE OF
BUSINESS
NATURE OF BUSINESS O R PROFESSION, IF MORE THAN ONE BUSINESS OR PROFESSION INDICATE
THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN THOSE DECLARING INCOME UNDER
SECTIONS 44AD, 44ADA AND 44AE)
S.No.
Code
[Please see instruction]
Trade name of the
proprietorship, if any
Description
(i)
(ii)
(iii)
Part A-BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024 O F THE PROPRIETORY BUSINESS OR PROFESSION (fill
items below in a case where regular books of account are maintained, otherwise fill item 6)
SOURCES OF FUNDS
1 Proprietor’s fund
a Proprietor’s capital
a
b Reserves and Surplus
i
Revaluation Reserve
bi
ii
Capital Reserve
bii
iii Statutory Reserve
biii
iv Any other Reserve
biv
v
Total (bi + bii + biii + biv)
bv
c Total proprietor’s fund (a + bv)
1c
2 Loan funds
a Secured loans
i
Foreign Currency Loans
ai
ii
Rupee Loans
A From Banks
iiA
B From others
iiB
C Total ( iiA + iiB)
iiC
iii Total (ai + iiC)
aiii
b Unsecured loans (including deposits)
i
From Banks
bi
ii
From others
bii
iii Total (bi + bii)
biii
c Total Loan Funds (aiii + biii)
2c
3 Deferred tax liability
3
4 Advances
i
From persons specified in section 40A(2)(b) of the I. T.
Act
i
ii
From others
ii
iii Total Advances (i + ii)
4iii
5 Sources of funds (1c + 2c +3+4iii)
5
APPLICATION OF FUNDS
1 Fixed assets
a Gross: Block
1a
b Depreciation
1b
c Net Block (a – b)
1c
d Capital work-in-progress
1d
e Total (1c + 1d)
1e
2 Investments
a Long-term investments
i
Government and other Securities - Quoted
ai
ii
Government and other Securities – Unquoted
aii
iii Total (ai + aii)
aiii
b Short-term investments
i
Equity Shares, including share application money bi
ii
Preference Shares
bii
iii Debentures
biii
iv Total (bi + bii + biii)
biv
c Total investments (aiii + biv)
2c
3 Current assets, loans and advances
a Current assets
i
Inventories
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
189
A Stores/consumables including packing
material
iA
B Raw materials
iB
C Stock-in-process
iC
D Finished Goods/Traded Goods
iD
E Total (iA + iB + iC + iD)
iE
ii
Sundry Debtors
aii
iii Cash and Bank Balances
A Cash-in-hand
iiiA
B Balance with banks
iiiB
C Total (iiiA + iiiB)
iiiC
iv Other Current Assets
aiv
v
Total current assets (iE + aii + iiiC + aiv)
av
b Loans and advances
i
Advances recoverable in cash or in kind or for
value to be received
bi
ii
Deposits, loans and advances to corporates and
others
bii
iii Balance with Revenue Authorities
biii
iv Total (bi + bii + biii)
biv
c Total of current assets, loans and advances (av + biv)
3c
d Current liabilities and provisions
i
Current liabilities
A Sundry Creditors
iA
B Liability for Leased Assets
iB
C Interest Accrued on above
iC
D Interest accrued but not due on loans
iD
E Total (iA + iB + iC + iD)
iE
ii
Provisions
A Provision for Income Tax
iiA
B Provision for Leave
encashment/Superannuation/Gratuity
iiB
C Other Provisions
iiC
D Total (iiA + iiB + iiC)
iiD
iii Total (iE + iiD)
diii
e Net current assets (3c – diii)
3e
4
a Miscellaneous expenditure not written off or adjusted
4a
b Deferred tax asset
4b
c Profit and loss account/ Accumulated balance
4c
d Total (4a + 4b + 4c)
4d
5 Total, application of funds (1e + 2c + 3e +4d)
5
NO ACCOUNT
CASE
6 In a case where regular books of account of business or profession are not maintained - (furnish
the following information as on 31st day of March, 2024, in respect of business or profession)
a Amount of total sundry debtors
6a
b Amount of total sundry creditors
6b
c Amount of total stock-in-trade
6c
d Amount of the cash balance
6d
Part A-Manufacturing
Account
Manufacturing Account for the financial year 2023 - 24 (fill items 1 to 3 in a case where regular books of account
are maintained, otherwise fill items 61 to 65 as applicable)
1 Debits to manufacturing account
A
Opening Inventory
i Opening stock of raw-material
i
ii Opening stock of Work in progress
ii
iii Total (i + ii)
Aiii
B Purchases (net of refunds and duty or tax, if any)
B
C Direct wages
C
D Direct expenses (Di + Dii + Diii)
D
190
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i Carriage inward
i
ii Power and fuel
ii
iii Other direct expenses
iii
E Factory Overheads
I Indirect wages
i
ii Factory rent and rates
ii
iii Factory Insurance
iii
iv Factory fuel and power
iv
v Factory general expenses
v
vi Depreciation of factory machinery
vi
vii Total ( i + ii + iii + iv + v + vi)
Evii
F Total of Debits to Manufacturing Account ( Aiii + B + C + D + Evii)
1F
2 Closing Stock
i Raw material
2i
ii Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2)
3
Part A-Trading
Account
Trading Account for the financial year 2023 -24 (fill items 4 to 12 in a case where regular books of account are maintained,
otherwise fill items 61 to 65 as applicable)
CREDITS TO TRADING ACCOUNT
4 Revenue from operations
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)
i Sale of goods
i
ii Sale of services
ii
iii Other operating revenues (specify nature and
amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv Total (i + ii + iiic)
Aiv
B Gross receipts from Profession
B
C Duties, taxes and cess received or receivable in respect of goods and services sold or
supplied
i Union Excise duties
i
ii Service tax
ii
iii VAT/ Sales tax
iii
iv Central Goods & Service Tax (CGST)
iv
v State Goods & Services Tax (SGST)
V
vi Integrated Goods & Services Tax (IGST)
vi
vii Union Territory Goods & Services Tax (UTGST)
vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi + vii + viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5 Closing Stock of Finished Goods
5
6 Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING
ACCOUNT
7 Opening Stock of Finished Goods
7
8 Purchases (net of refunds and duty or tax, if any)
8
9 Direct Expenses (9i + 9ii + 9iii)
9
i Carriage inward
9i
ii Power and fuel
9ii
iii
Other direct expenses
Note: Row can be added as per the nature of Direct
Expenses
9iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty
10i
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
191
ii Counter veiling duty
10ii
iii Special additional duty
10iii
iv Union excise duty
10iv
v Service tax
10v
vi VAT/ Sales tax
10vi
vii Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix Integrated Goods & Services Tax (IGST)
10ix
x Union Territory Goods & Services Tax (UTGST)
10x
xi Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
10xii
11 Cost of goods produced – Transferred from Manufacturing Account
11
12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-8-9-10xii-11) 12
12a Turnover from Intraday Trading
12a
12b Income from Intraday Trading - transferred to Profit and Loss account
12b
Part A-P& L
Profit and Loss Account for the financial year 2023-24 (fill items 13 to 60 in a case where regular books of account are maintained, otherwise
fill items 61 to 65 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account (12+12b)
13
14 Other income
i
Rent
i
ii
Commission
ii
iii
Dividend income
iii
iv
Interest income
iv
v
Profit on sale of fixed assets
v
vi
Profit on sale of investment being securities chargeable to Securities
Transaction Tax (STT)
vi
vii
Profit on sale of other investment
vii
viii
Gain (loss) on account of foreign exchange fluctuation u/s 43AA
viii
ix
Profit on conversion of inventory into capital asset u/s 28(via)
(Fair Market Value of inventory as on the date of conversion)
ix
x
Agricultural income
x
xi
Any other income (specify nature and amount)
a
xia
b
xib
c Total (xia + xib)
xic
xii
Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)
14xii
15 Total of credits to profit and loss account (13+14xii)
15
DEBITS TO PROFIT AND LOSS
ACCOUNT
16 Freight outward
16
17 Consumption of stores and spare parts
17
18 Power and fuel
18
19 Rents
19
20 Repairs to building
20
21 Repairs to machinery
21
22 Compensation to employees
192
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i
Salaries and wages
22i
ii
Bonus
22ii
iii
Reimbursement of medical expenses
22iii
iv
Leave encashment
22iv
v
Leave travel benefits
22v
vi
Contribution to approved superannuation fund
22vi
vii
Contribution to recognised provident fund
22vii
viii
Contribution to recognised gratuity fund
22viii
ix
Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which an expenditure has been
incurred
22x
xi
Total compensation to employees (total of 22i to 22x)
22xi
xii
Whether any compensation, included in 22xi, paid to non-residents
xiia
Yes / No
If Yes, amount paid to non-residents
xiib
23 Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
iii
Keyman’s Insurance
23iii
iv
Other Insurance including factory, office, car, goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a non-resident other than a
company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-resident other than a
company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
193
i
Paid outside India, or paid in India to a non-resident other than a
company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i
Union excise duty
44i
ii
Service tax
44ii
iii
VAT/ Sales tax
44iii
iv
Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi
State Goods & Services Tax (SGST)
44vi
vii
Integrated Goods & Services Tax (IGST)
44vii
viii
Union Territory Goods & Services Tax (UTGST)
44viii
ix
Any other rate, tax, duty or cess incl STT and CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix)
44x
45 Audit fee
45
46 Other expenses (specify nature and amount)
i
i
ii
ii
iii
Total (i + ii)
46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed
and amount)
i1
47 i1
i2
47 i2
i3
47 i3
194
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i
Rows can be added as required Total (47i1+47i2+47i3)
47i
ii
Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address)
47ii
iii
Others (amounts less than Rs. 1 lakh)
47iii
iv
Total Bad Debt (47i + 47ii + 47iii)
47iv
48 Provision for bad and doubtful debts
48
49 Other provisions
49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 +
46iii + 47 iv + 48 + 49)]
50
51 Interest
i
Paid outside India, or paid in India to a non-resident other than a company
or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
51iii
52 Depreciation and amortization
52
53 Net profit before taxes (50 – 51iii – 52)
53
PROVISIONS PROVISION FOR TAX
AND APPROPRIATIONS
54 Provision for current tax
54
55 Provision for Deferred Tax
55
56 Profit after tax (53 - 54 - 55)
56
57 Balance brought forward from previous year
57
58 Amount available for appropriation (56 + 57)
58
59 Transferred to reserves and surplus
59
60 Balance carried to balance sheet in proprietor’s account (58 –59)
60
PRESUMPTIVE INCOME CASES
61 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD
SR.NO
Name of Business
Business code
Description
(i)
Gross Turnover or Gross Receipts (iA + iB + iC) (61i limited to Rs.2 Crores, however if 61iB is less than or equal to 5%
of 61i then the limit under 61i is extended to Rs.3 Crores.)
61i
A
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing
system received or other prescribed electronic modes before specified date
iA
B
Receipts in Cash
iB
C
Any mode other than A and B
iC
(ii) Presumptive Income under section 44AD (iiA + iiB)
61ii
A
6% of 61iA, or the amount claimed to have been earned, whichever is higher
iiA
B
8% of (61iB+61iC), or the amount claimed to have been earned, whichever is
higher
iiB
NOTE—If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of account and have a tax audit under
section 44AB
62 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA
SR.NO
Name of Business
Business code
Description
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
195
(i) Gross Receipts (62i limited to Rs.50 Lakh, however if 62iB is less than or equal to 5% of 62i then limit under 62i is
extended to Rs.75 Lakh)
62i
A
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic
modes received before specified date
iA
B
Receipts in Cash
iB
C
Any mode other than A and B
iC
(ii) Presumptive Income under section 44ADA (50% of 62i, or the amount claimed to have been earned, whichever is higher) 62ii
NOTE—If income is less than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit under section 44AB
63 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
SR.NO
Name of Business
Business code
Description
Registration No.
of goods
carriage
Whether
owned/leased/ hired
Tonnage
capacity of
goods carriage
(in MT)
Number of months for
which goods carriage was
owned/leased/hired by
assessee
Presumptive income u/s 44AE for the
goods carriage
(Computed @ Rs.1000 per ton per
month in case tonnage exceeds 12MT, or
else @ Rs.7500 per month) or the
amount claimed to have been actually
earned, whichever is higher
(i)
(1)
(2)
(3)
(4)
(5)
(a)
(b)
Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles)
Total
(ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 63(i)]
63(ii)
NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired at any time during the year exceeds
10, then , it is mandatory to maintain books of account and have a tax audit under section 44AB
NO ACCOUNT CASE
64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED,
furnish the following information for previous year 2023-24 in respect of business or profession -
(i) For assessee carrying on Business
a
Gross receipts (a1 + a2)
ia
1
Through a/c payee cheque or a/c payee bank draft or bank electronic
clearing system received or other prescribed electronic modes before
specified date
a1
2
Any other mode
a2
b
Gross profit
ib
c
Expenses
ic
d
Net profit
64i
(ii) For assessee carrying on Profession
a
Gross receipts (a1 + a2)
iia
1
Through a/c payee cheque or a/c payee bank draft or bank electronic
clearing system received or other prescribed electronic modes before
specified date
a1
2
Any other mode
a2
b
Gross profit
iib
c
Expenses
iic
d
Net profit
64ii
(iii) Total profit (64i + 64ii)
64iii
65
i
Turnover from speculative activity
65i
ii Gross Profit
65ii
196
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii Expenditure, if any
65iii
iv Net income from speculative activity (65ii-65iii)
65iv
Part A- OI
Other Information (mandatory if liable for audit under section 44AB; for others, fill if applicable)
OTHER INFORMATION
1
Method of accounting employed in the previous year (Tick) mercantile cash
2
Is there any change in method of accounting (Tick) Yes No
3a
Increase in the profit or decrease in loss because of deviation, if any, as per Income
Computation Disclosure Standards notified under section 145(2) [column XI (3) of Schedule
ICDS]
3a
3b
Decrease in the profit or increase in loss because of deviation, if any, as per Income
Computation Disclosure Standards notified under section 145(2) [column XI(4) of Schedule
ICDS]
3b
4
Method of valuation of closing stock employed in the previous year
a
Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
b
Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
c
Is there any change in stock valuation method (Tick) Yes No
d
Increase in the profit or decrease in loss because of deviation, if any, from the method
of valuation specified under section 145A
4d
e
Decrease in the profit or increase in loss because of deviation, if any, from the method of
valuation specified under section 145A
4e
5
Amounts not credited to the profit and loss account, being -
a
the items falling within the scope of section 28
5a
b
the proforma credits, drawbacks, refund of duty of
customs or excise or service tax, or refund of sales tax
or value added tax, or refund of GST, where such
credits, drawbacks or refunds are admitted as due by
the authorities concerned
5b
c
escalation claims accepted during the previous year
5c
d
any other item of income
5d
e
capital receipt, if any
5e
f
Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
5f
6
Amounts debited to the profit and loss account, to the extent disallowable under section 36
due to non-fulfilment of conditions specified in relevant clauses
a
Premium paid for insurance against risk of damage or
destruction of stocks or store [36(1)(i)]
6a
b
Premium paid for insurance on the health of
employees [36(1)(ib)]
6b
c
Any sum paid to an employee as bonus or commission
for services rendered, where such sum was otherwise
payable to him as profits or dividend [36(1)(ii)]
6c
d
Any amount of interest paid in respect of borrowed
capital [36(1)(iii)]
6d
e
Amount of discount on a zero-coupon bond
[36(1)(iiia)]
6e
f
Amount of contributions to a recognised provident
fund [36(1)(iv)]
6f
g
Amount
of
contributions to an approved
superannuation fund [36(1)(iv)]
6g
h
Amount of contribution to a pension scheme referred
to in section 80CCD [36(1)(iva)]
6h
[भागII—खण् ि 3(i)]
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i
Amount of contributions to an approved gratuity fund
[36(1)(v)]
6i
j
Amount of contributions to any other fund
6j
k
Any sum received from employees as contribution to
any provident fund or superannuation fund or any
fund set up under ESI Act or any other fund for the
welfare of employees to the extent not credited to the
employees account on or before the due date
[36(1)(va)]
6k
l
Amount of bad and doubtful debts [36(1)(vii)]
6l
m Provision for bad and doubtful debts [36(1)(viia)] 6m
n
Amount transferred to any special reserve [36(1)(viii)] 6n
o
Expenditure for the purposes of promoting family
planning amongst employees [36(1)(ix)]
6o
p
Amount of securities transaction paid in respect of
transaction in securities if such income is not included
in business income [36(1)(xv)]
6p
q
Marked to market loss or other expected loss as
computed in accordance with the ICDS notified u/s
145(2) [36(1)(xviii)]
6q
r
Any other disallowance
6r
s
Total amount disallowable under section 36 (total of 6a to 6r)
6s
7
Amounts debited to the profit and loss account, to the extent disallowable under section 37
a
Expenditure of capital nature [37(1)]
7a
b
Expenditure of personal nature [37(1)]
7b
c
Expenditure laid out or expended wholly and exclusively
NOT for the purpose of business or profession [37(1)] 7c
d
Expenditure on advertisement in any souvenir, brochure,
tract, pamphlet or the like, published by a political party
[37(2B)]
7d
e
Expenditure by way of penalty or fine for violation of any
law for the time being in force
7e
f
Any other penalty or fine
7f
g
Expenditure incurred for any purpose which is an
offence or which is prohibited by law
7g
h
Amount of any liability of a contingent nature
7h
i
Any other amount not allowable under section 37
7i
j
Total amount disallowable under section 37 (total of 7a to 7i)
7j
8
A Amounts debited to the profit and loss account, to the extent disallowable under section
40
a
Amount disallowable under section 40 (a)(i), on
account of non-compliance with the provisions of
Chapter XVII-B
Aa
b
Amount disallowable under section 40(a)(ia) on
account of non-compliance with the provisions of
Chapter XVII-B
Ab
c
Amount disallowable under section 40(a)(ib), on
account of non-compliance with the provisions of
Chapter VIII of the Finance Act, 2016
Ac
198
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
d
Amount disallowable under section 40(a)(iii) on
account of non-compliance with the provisions of
Chapter XVII-B
Ad
e
Amount of tax or rate levied or assessed on the basis
of profits [40(a)(ii)]
Ae
f
Amount paid as wealth tax [40(a)(iia)]
Af
g
Amount paid by way of royalty, license fee, service fee
etc. as per section 40(a)(iib)
Ag
h
Amount of interest, salary, bonus, commission or
remuneration paid to any partner or member
inadmissible under section [40(b)/40(ba)]
Ah
i
Any other disallowance
Ai
j
Total amount disallowable under section 40(total of Aa to Ai)
8Aj
B Any amount disallowed under section 40 in any preceding previous year but allowable
during the previous year
8B
9
Amounts debited to the profit and loss account, to the extent disallowable under section 40A
a
Amounts paid to persons specified in section 40A(2)(b)
9a
b
Amount paid otherwise than by account payee cheque or
account payee bank draft or use of electronic clearing
system through a bank account or through such electronic
mode as may be prescribed, disallowable under section
40A(3)
9b
c
Provision for payment of gratuity [40A(7)]
9c
d
Any sum paid by the assessee as an employer for setting up
or as contribution to any fund, trust, company, AOP, or
BOI or society or any other institution [40A(9)]
9d
e
Any other disallowance
9e
f
Total amount disallowable under section 40A (total of 9a to 9e)
9f
10 Any amount disallowed under section 43B in any preceding previous year but allowable
during the previous year
a
Any sum in the nature of tax, duty, cess or fee under any
law
10a
b
Any sum payable by way of contribution to any provident
fund or superannuation fund or gratuity fund or any other
fund for the welfare of employees
10b
c
Any sum payable to an employee as bonus or commission
for services rendered
10c
d
Any sum payable as interest on any loan or borrowing
from any public financial institution or a State financial
corporation or a State Industrial investment corporation
10d
da
Any sum payable as interest on any loan or borrowing
from such class of non-banking financial companies as
may be notified by the Central Government, in accordance
with the terms and conditions of the agreement governing
such loan or borrowing
10da
e
Any sum payable as interest on any loan or borrowing
from any scheduled bank or a co-operative bank other than
a primary agricultural credit or a primary co-operative
agricultural and rural development bank
10e
f
Any sum payable towards leave encashment
10f
g
Any sum payable to the Indian Railways for the use of
railway assets
10g
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h
Any sum payable to a micro or small enterprise beyond the
time limit specified in section 15 of the Micro, Small and
Medium Enterprises Development Act, 2006
10h
i
Total amount allowable under section 43B (total of 10a to 10h)
10i
11 Any amount debited to profit and loss account of the previous year but disallowable under
section 43B
a
Any sum in the nature of tax, duty, cess or fee under any
law
11a
b
Any sum payable by way of contribution to any provident
fund or superannuation fund or gratuity fund or any other
fund for the welfare of employees
11b
c
Any sum payable to an employee as bonus or commission
for services rendered
11c
d
Any sum payable as interest on any loan or borrowing
from any public financial institution or a State financial
corporation or a State Industrial investment corporation
11d
da
Any sum payable as interest on any loan or borrowing
from such class of non-banking financial companies as
may be notified by the Central Government, in accordance
with the terms and conditions of the agreement governing
such loan or borrowing
11da
e
Any sum payable as interest on any loan or borrowing
from any scheduled bank or a co-operative bank other than
a primary agricultural credit society or a primary co-
operative agricultural and rural development bank
11e
f
Any sum payable towards leave encashment
11f
g
Any sum payable to the Indian Railways for the use of
railway assets
11g
h
Any sum payable to a micro or small enterprise beyond the
time limit specified in section 15 of the Micro, Small and
Medium Enterprises Development Act, 2006
11h
i
Total amount disallowable under Section 43B (total of 11a to 11h)
11i
12 Amount of credit outstanding in the accounts in respect of
a
Union Excise Duty
12a
b
Service tax
12b
c
VAT/sales tax
12c
d
Central Goods & Service Tax (CGST)
12d
e
State Goods & Services Tax (SGST)
12e
f
Integrated Goods & Services Tax (IGST)
12f
g
Union Territory Goods & Services Tax (UTGST)
12g
h
Any other tax
12h
i
Total amount outstanding (total of 12a to 12h)
12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA
13
14 Any amount of profit chargeable to tax under section 41
14
15 Amount of income or expenditure of prior period credited or debited to the profit and loss
account (net)
15
16 Amount of expenditure disallowed u/s 14A
16
17
Whether assessee is exercising option under subsection 2A of section 92CE Tick) Yes
No
[If yes, please fill schedule TPSA]
17
200
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Part A – QD Quantitative details (mandatory if liable for audit under section 44AB)
QUANTITATIVE DETAILS
(a) In the case of a trading concern
1 Opening stock
1
2 Purchase during the previous year
2
3 Sales during the previous year
3
4 Closing stock
4
5 Shortage/ excess, if any
5
(b) In the case of a manufacturing concern
6 Raw materials
a Opening stock
6a
b Purchases during the previous year
6b
c Consumption during the previous year
6c
d Sales during the previous year
6d
e Closing stock
6e
f Yield finished products
6f
g Percentage of yield
6g
h Shortage/ excess, if any
6h
7 Finished products/ By-products
a opening stock
7a
b purchase during the previous year
7b
c quantity manufactured during the previous year
7c
d sales during the previous year
7d
e closing stock
7e
f shortage/ excess, if any
7f
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule S
Details of Income from Salary
SALARIES
Name of Employer
Nature of employer (Tick)
Drop down to be provided
TAN of Employer (mandatory if tax is
deducted)
Address of employer
Town/City
State
Pin code/Zip code
1 Gross Salary (1a + 1b + 1c+1d+1e+1f)
1
a Salary as per section 17(1) (drop down to be provided)
1a
b Value of perquisites as per section 17(2) (drop down to be
provided)
1b
c Profit in lieu of salary as per section 17(3) (drop down to be
provided)
1c
d Income from retirement benefit account maintained in a
notified country u/s 89A
1d
e Income from retirement benefit account maintained in a
country ‘other than notified country’ u/s 89A
1e
[भागII—खण् ि 3(i)]
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f Income taxable during the previous year on which relief u/s
89A was claimed in any earlier previous year
1f
(Add multiple rows for Gross Salary in case of more than one employer)
2 Total Gross Salary (from all employers)
2
2a Income claimed for relief from taxation u/s 89A
2a
3
Less allowances to the extent exempt u/s 10
(drop-down to be provided in e-filing utility) (please refer instructions)
(Note-Ensure that it is included in Total Gross salary in (2) above)
3
4 Net Salary (2 – 2a-3)
4
5 Deduction u/s 16 (5a + 5b + 5c)
5
a
Standard deduction u/s 16(ia)
5a
b
Entertainment allowance u/s 16(ii)
5b
c
Professional tax u/s 16(iii)
5c
6 Income chargeable under the Head ‘Salaries’ (4 - 5)
6
Schedule HP
Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of
property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country PIN Code/ Zip Code
Is the property co-owned? o Yes o No (if “YES” please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property
I
II
[Tick the applicable
option]
Let out
Self-occupied
o Deemed let out
Name(s) of
Tenant(s) (if let
out)
PAN/Aadhaar No. of Tenant(s) (Please see
note)
PAN/TAN/Aadhaar No. of Tenant(s) (if
TDS credit is claimed)
I
II
a
Gross rent received or receivable or lettable value
1a
b
The amount of rent which cannot be realized
1b
c
Tax paid to local authorities
1c
d
Total (1b + 1c)
1d
e
Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2) of the Act)
1e
f
Annual value of the property owned (own percentage share x 1e)
1f
g
30% of 1f
1g
h
Interest payable on borrowed capital
1h
i
Total (1g+ 1h)
1i
j
Arrears/Unrealised rent received during the year less 30%
1j
k
Income from house property 1 (1f – 1i + 1j)
1k
(fill up details separately for each property)
202
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
2
Pass through income/Loss if any *
2
3
Income under the head “Income from house property” (1k + 2)
(if negative take the figure to 2i of schedule CYLA)
3
NOTE ► Please include the income of the specified persons referred to in Schedule SPI and Pass-through income referred to in schedule PTI while
computing the income under this head
NOTE ► Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194 -IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule BP
Computation of income from business or profession
INCOME FROM BUSINESS OR PROFESSION
A From business or profession other than speculative business and specified business
1 Profit before tax as per profit and loss account (item 53, 61(ii), 62(ii), 63(ii), 64(iii) and 65(iv) of P&L)
1
2a
Net profit or loss from speculative business included in 1 (enter
–ve sign in case of loss) [Sl.no.12b of Trading account + Sl.no
65iv of Schedule P&L]
2a
2b Net profit or Loss from Specified Business u/s 35AD included in
1 (enter –ve sign in case of loss)
2b
3
Income/ receipts credited to profit
and loss account considered under
other
heads
of income or
chargeable
u/s
115BBF
or
chargeable
u/s
115BBG
or
chargeable u/s 115BBH
a Salaries
3a
b House property
3b
c Capital gains
3c
d Other sources
3d
di Dividend income
3di
dii
other than Dividend
income
3dii
e u/s 115BBF
3e
f u/s 115BBG
3f
g u/s 115BBH (net of
Cost of Acquisition)
3g
(Item No. A of Schedule VDA)
4a
Profit or loss included in 1, which is referred to in section
44AD/44ADA/44AE/44B/44BB/44BBA/44DA (drop down to be
provided
4a
4b
Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A)
and 8 (Dropdown to be provided and capture as individual line
item)
4b
5 Income credited to Profit and Loss account (included in 1) which is exempt
a
Share of income from firm(s)
5a
b
Share of income from AOP/ BOI
5b
c Any other exempt income (specify
nature and amount)
i
ci
ii
cii
iii Total (ci + cii)
5ciii
d Total exempt income (5a + 5b + 5ciii)
5d
[भागII—खण् ि 3(i)]
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6
Balance (1– 2a – 2b – 3a - 3b – 3c - 3d – 3e - 3f -3g– 4a-4b– 5d)
6
7
Expenses debited to profit and loss
account considered under other heads
of income/related to income chargeable
u/s 115BBF or u/s 115BBG or u/s
115BBH
a Salaries
7a
b House property
7b
c Capital gains
7c
d Other sources
7d
e u/s 115BBF
7e
f u/s 115BBG
7f
g
u/s 115BBH (other
than Cost of
Acquisition u/s
115BBH)
7g
8a Expenses debited to profit and loss account which relate to
exempt income
8a
8b Expenses debited to profit and loss account which relate to
exempt income and disallowed u/s 14A (16 of Part A-OI)
8b
9 Total (7a + 7b + 7c + 7d + 7e + 7f +7g+ 8a+8b)
9
10 Adjusted profit or loss (6+9)
10
11 Depreciation and amortization debited to profit and loss account
11
12 Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and
32(1)(iia) (item 6 of Schedule-DEP)
12i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT
Rules)
12ii
iii Total (12i + 12ii)
12iii
13 Profit or loss after adjustment for depreciation (10 +11 – 12iii)
13
14 Amounts debited to the profit and loss account, to the
extent disallowable under section 36 (6 s of PartA-OI)
14
15 Amounts debited to the profit and loss account, to the
extent disallowable under section 37 (7J of PartA-OI)
15
16 Amounts debited to the profit and loss account, to the
extent disallowable under section 40 (8Aj of PartA-OI)
16
17
Amounts debited to the profit and loss account, to the
extent disallowable under section 40A (9F of PartA-
OI)
17
18
Any amount debited to profit and loss account of the
previous year but disallowable under section 43B (11i
of PartA-OI)
18
19
Interest disallowable under section 23 of the Micro,
Small and Medium Enterprises Development Act,2006
19
20 Deemed income under section 41
20
21 Deemed income under section 32AD/ 33AB/ 33ABA/
35ABA /35ABB/ 40A(3A)/ 72A/80HHD/ 80-IA
21
204
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
22 Deemed income under section 43CA
22
23 Any other item of addition under section 28 to 44DA
23
24
Any other income not included in profit and loss
account/any other expense not allowable (including
income from salary, commission, bonus and interest
from firms in which individual/HUF/prop. concern is a
partner)
24
25
Increase in profit or decrease in loss on account of
ICDS adjustments and deviation in method of
valuation of stock (Column 3a + 4d of Part A - OI)
25
26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25)
26
27 Deduction allowable under section 32(1)(iii)
27
28
Amount of deduction under section 35 or 35CCC or
35CCD in excess of the amount debited to profit and
loss account (item x(4) of Schedule ESR) (if amount
deductible under section 35 or 35CCC or 35CCD is lower
than amount debited to P&L account, it will go to item
24)
28
29
Any amount disallowed under section 40 in any
preceding previous year but allowable during the
previous year (8B of PartA-OI)
29
30
Any amount disallowed under section 43B in any
preceding previous year but allowable during the
previous year (10i of PartA-OI)
30
31 Any other amount allowable as deduction
31
32
Decrease in profit or increase in loss on account of
ICDS adjustments and deviation in method of valuation
of stock (Column 3b + 4e of Part A- OI)
32
33 Total (27+28+29+30+31+32)
33
34 Income (13+26-33)
34
35 Profits and gains of business or profession deemed to be under -
i Section 44AD (61(ii) of schedule P&L)
35i
ii Section 44ADA (62(ii) of schedule P&L)
35ii
iii Section 44AE (63(ii) of schedule P&L)
35iii
iv Section 44B
35iv
v Section 44BB
35v
vi Section 44BBA
35vi
vii Section 44DA
35vii
(item 4 of Form 3CE)
viii Total (35i to 35vii)
35viii
36 Net profit or loss from business or profession other than speculative and specified business (34 +
35viii)
36
37
Net Profit or loss from business or profession other than speculative business and specified business
after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as
in 36) (If loss take the figure to 2i of item E) (37a+ 37b + 37c + 37d + 37e + 37f)
A37
a
Income chargeable under Rule 7
37a
[भागII—खण् ि 3(i)]
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b
Deemed income chargeable under Rule 7A
37b
c
Deemed income chargeable under Rule 7B(1)
37c
d
Deemed income chargeable under Rule 7B(1A) 37d
e
Deemed income chargeable under Rule 8
37e
f
Income other than Rule 7A, 7B & 8 (Item No. 36) 37f
38
Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8
for the purpose of aggregation of income as per Finance Act
[4b-(37a+37b+37c+37d+37e)]
38
B Computation of income from speculative business
39 Net profit or loss from speculative business as per profit or loss account (Item No. 2a)
39
40 Additions in accordance with section 28 to 44DA
40
41 Deductions in accordance with section 28 to 44DA
41
42 Income from speculative business (39+ 40 – 41) (if loss, take the figure to 6xvi of schedule CFL) B42
C Computation of income from specified business under section 35AD
43 Net profit or loss from specified business as per profit or loss account
43
44 Additions in accordance with section 28 to 44DA
44
45 Deductions in accordance with section 28 to 44DA (other than deduction under section, (i) 35AD, (ii) 32
or 35 on which deduction u/s 35AD is claimed)
45
46 Profit or loss from specified business (43 + 44 -45)
46
47 Deductions in accordance with section 35AD(1)
47
48 Income from Specified Business (46-47) (if loss, take the figure to 7xvi of schedule CFL)
C48
49
Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected
from drop down menu)
C49
D
D
D
Income chargeable under the head ‘Profits and gains from business or profession’ A37+B42+C48)
E Intra head set off of business loss of current year
Sl.
Type of Business income
Income of current year (Fill this column only if
figure is zero or positive)
Business loss set
off
Business income
remaining after set off
(1)
(2)
(3) = (1) – (2)
i Loss to be set off (Fill this row only
if figure is negative)
(A37)
ii Income from speculative business
(B42)
iii Income from specified business
(C48)
iv Total loss set off (ii + iii)
v Loss remaining after set off (i – iv)
NOTE Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head
206
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule DPM
Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as
deduction under any other section)
DEPRECIATION
ON PLANT AND
MACHINERY
1 Block of assets
Plant and machinery
2 Rate (%)
15
30
40
45
(i)
(ii)
(iii)
(iv)
3aWritten down value on the first day of
previous year
3bAdjustment as per second proviso to
sub-section (3) of section 115BAC
(Refer to rule 5)
3 Total (3a + 3b)
4 Additions for a period of 180 days or
more in the previous year
5 Consideration or other realization
during the previous year out of 3 or 4
6 Amount on which depreciation at
full rate to be allowed (3 + 4 -5)
(enter 0, if result is negative)
7 Additions for a period of less than
180 days in the previous year
8 Consideration or other realizations
during the year out of 7
9 Amount on which depreciation at
half rate to be allowed (7-8) (enter 0,
if result is negative)
10Depreciation on 6 at full rate
11Depreciation on 9 at half rate
12Additional depreciation, if any, on 4
13Additional depreciation, if any, on 7
14Additional depreciation relating to
immediately preceding year on asset
put to use for less than 180 days
15Total depreciation (10+11+12+13+14)
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
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207
16Depreciation disallowed under section
38(2) of the I.T. Act (out of column 15
17Net aggregate depreciation (15-16)
18Proportionate aggregate depreciation
allowable in the event of succession,
amalgamation, demerger etc. (out of
column 17)
19Expenditure incurred in connection
with transfer of asset/ assets
20Capital gains/ loss under section 50
(5 + 8 -3 - 4 -7 -19) (enter negative only
if block ceases to exist)
21Written down value on the last day of
previous year (6+ 9 -15) (enter 0 if
result is negative)
Schedule DOA
Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction)
DEPRECIATION ON OTHER ASSETS
1 Block of assets
Land
Building (not including land) Furniture and
fittings
Intangible
assets
Ships
2 Rate (%)
Nil
5
10
40
10
25
20
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
3 Written down value on the first day of
previous year
4 Additions for a period of 180 days or
more in the previous year
5 Consideration or other realization
during the previous year out of 3 or 4
6 Amount on which depreciation at full
rate to be allowed (3 + 4 -5) (enter 0, if
result is negative)
7 Additions for a period of less than 180
days in the previous year
8 Consideration or other realizations
during the year out of 7
9 Amount on which depreciation at half
rate to be allowed (7-8) (enter 0, if
result is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Total depreciation (10+11)
13 Depreciation disallowed under section
38(2) of the I.T. Act (out of column 12)
14 Net aggregate depreciation (12-13)
208
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
15 Proportionate aggregate depreciation
allowable in the event of succession,
amalgamation, demerger etc. (out of
column 14)
16 Expenditure incurred in connection
with transfer of asset/ assets
17 Capital gains/ loss under section 50
(5 + 8 -3-4 -7 -16) (enter negative only if
block ceases to exist)
18 Written down value on the last day of
previous year (6+ 9 -12) (enter 0 if
result is negative)
Schedule DEP
Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as deduction under
any other section)
SUMMARY OF DEPRECIATION ON ASSETS
1
Plant and machinery
a Block entitled for depreciation @ 15 per cent
(Schedule DPM -17i or 18i as applicable)
1a
b Block entitled for depreciation @ 30
per cent
(Schedule DPM - 17ii or 18ii as applicable)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM - 17iii or 18iii as applicable)
1c
d Block entitled for depreciation @ 45 per cent
( Schedule DPM - 17iv or 18iv as applicable)
1d
e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 14ii or 15ii as applicable)
2a
B Block entitled for depreciation @ 10 per cent
(Schedule DOA- 14iii or 15iii as applicable)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 14iv or 15iv as applicable)
2c
d Total depreciation on building (total of 2a + 2b + 2c)
2d
3 Furniture and fittings (Schedule DOA- 14v or 15v as applicable)
3
4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable)
4
5 Ships (Schedule DOA- 14vii or 15vii as applicable)
5
6 Total depreciation (1e+2d+3+4+5)
6
Schedule DCG
Deemed Capital Gains on sale of depreciable assets
DEEMED CAPITAL GAINS
1
Plant and machinery
a Block entitled for depreciation @ 15 per cent(Schedule
DPM - 20i)
1a
b Block entitled for depreciation @ 30 per cent
(Schedule DPM – 20ii)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM - 20iii)
1c
d Block entitled for depreciation @ 45 per cent
(Schedule DPM - 20iv)
1d
e Total (1a +1b + 1c+1d)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 17ii)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 17iii)
2b
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
209
c Block entitled for depreciation @ 40 per cent (Schedule
DOA- 17iv)
2c
d Total (2a + 2b + 2c)
2d
3 Furniture and fittings (Schedule DOA- 17v)
3
4 Intangible assets (Schedule DOA- 17vi)
4
5 Ships (Schedule DOA- 17vii)
5
6 Total (1e+2d+3+4+5)
6
Schedule ESR
Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD)
Sl No
Expenditure of the nature
referred to in section
(1)
Amount, if any, debited to
profit and loss account
(2)
Amount of deduction allowable
(3)
Amount of deduction in excess of the
amount debited to profit and loss
account
(4) = (3) - (2)
i
35(1)(i)
ii
35(1)(ii)
iii
35(1)(iia)
iv
35(1)(iii)
V
35(1)(iv)
vi
35(2AA)
vii
35(2AB)
viii
35CCC
ix
35CCD
X
Total
NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per
Schedule RA.
Schedule CG
Capital Gains
CAPITAL GAINS
A
Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents)
Short-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
i Full value of consideration received/receivable
ai
ii Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains () [in case (aii) does not exceed 1.10
times (ai), take this figure as (ai), or else take (aii)]
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii + biii)
biv
c
Balance (aiii – biv)
1c
d Deduction under section 54B/54G/54GA (Specify details in item D
below)
1d
e Short-term Capital Gains on Immovable property (1c - 1d)
A1e
f
In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadhaar
No. of
buyer(s)
Percentage shareAmount
Address
of
property,
Country
code, Zip
code
Pin
code
State
210
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
NOTE ►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-
IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and
amount.
2 From slump sale
a i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aii
b Net worth of the undertaking or division
2b
(6(e) of Form 3CEA)
c Short term capital gains from slump sale (2aiii-2b)
A2c
3
From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust
on which STT is paid under section 111A or 115AD(1)(ii) proviso (for FII)
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 transfer biii
iv Total (bi + bii +biii)
biv
c
Balance (3a – 3biv)
3c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of sale
of such asset to be ignored (Enter positive value only)
3d
e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d)
A3e
4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company
(to be computed with foreign exchange adjustment under first proviso to section 48)
a STCG on transactions on which securities transaction tax (STT) is paid
A4a
b STCG on transactions on which securities transaction tax (STT) is not paid
A4b
5
For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per
section 115AD
a
i In case securities sold include shares of a company other than
quoted shares, enter the following details
a Full value of consideration received/receivable in
respect of unquoted shares
ia
b Fair market value of unquoted shares determined in
the prescribed manner
ib
c Full value of consideration in respect of unquoted
shares adopted as per section 50CA for the purpose of
Capital Gains (higher of a or b)
ic
ii Full value of consideration in respect of securities other
than unquoted shares
ii
iii Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with
transfer
biii
iv Total (bi + bii + biii)
biv
c
Balance (5aiii – biv)
5c
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
211
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out
of sale of such security to be ignored (Enter positive value only)
5d
e
Short-term capital gain on sale of securities (other than those at A3 above) by an FII (5c
+5d)
A5e
6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
a
i
In case assets sold include shares of a company other than quoted
shares, enter the following details
a Full value of consideration received/receivable in respect
of unquoted shares
b Fair market value of unquoted shares determined in the
prescribed manner
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii Full value of consideration in respect of assets other than
unquoted shares
iii Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with
transfer
biii
iv Total (bi + bii + biii)
biv
c
Balance (6aiii – biv)
6c
d
In case of asset (security/unit) loss to be disallowed u/s 94(7) or
94(8)- for example if asset bought/acquired within 3 months prior
to record date and dividend/income/bonus units are received,
then loss arising out of sale of such asset to be ignored (Enter
positive value only)
6d
e
Deemed short term capital gains on depreciable assets (6 of
schedule- DCG)
6e
f
Deduction under section 54G/54GA
6f
g
STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e -6f)
A6g
7 Amount deemed to be short term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous years
shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?
o Yes o No o Not applicable. If yes, then provide the details below
Sl. Previous year in
which asset
transferred
Section under
which deduction
claimed in that
year
New asset acquired/constructed
Amount not
used for new
asset or
remained
unutilized in
Capital gains
account (X)
Previous year in
which asset acquired/
constructed
Amount utilized
out of Capital
Gains account
i 2020-21
54G/54GA
ii 2021-22
54B/54G/54GA
iii 2022-23
54B/54G/54GA
b Amount deemed to be short term capital gains u/s 54B/54G/54GA, other than at
‘a’
Total amount deemed to be short term capital gains (Xi + Xii +Xiii+ b)
A7
8 Pass Through Income/Loss in the nature of Short-Term Capital Gain, (Fill up schedule PTI) (A8a
+ A8b + A8c)
A8
212
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a Pass Through Income/Loss in the nature of Short-Term Capital Gain,
chargeable @ 15%
A8a
b
Pass Through Income/Loss in the nature of Short-Term Capital Gain,
chargeable @ 30%
A8b
c
Pass Through Income/Loss in the nature of Short-Term Capital Gain,
chargeable at applicable rates
A8c
9 Amount of STCG included in A1-A8 but claimed as not chargeable to tax or chargeable at special
ratesas per DTAA
Sl.
No.
Amount
of
income
Item No.
A1 to A8
above in
which
included
Country
name &
Code
Article of
DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section of
I.T. Act
Rate as
per I.T.
Act
Applicable
rate [lower
of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a Total amount of STCG claimed as not chargeable to tax as per DTAA
A9a
b Total amount of STCG claimed as chargeable to tax at special rates as per DTAA
A9b
10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8 – A9a) A10
B
Long-term capital gain (LTCG) (Sub-items, 6, 7, 8 & 9 are not applicable for residents)
Long-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
i Full value of consideration received/receivable
ai
ii Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for
the purpose of Capital Gains [in case (aii) does not exceed
1.10 times (ai), take this figure as (ai), or else take (aii)]
aiii
b Deductions under section 48
i Cost of acquisition
bi
iia Cost of acquisition with indexation
biia
iib Total cost of improvement with indexation
B
iib
(a) Cost of improvement
(b) Year of improvement
(c) Cost of Improvement with indexation
Add row
iii
Expenditure wholly and exclusively in connection with
transfer
biii
iv Total (biia + biib+ biii )
biv
c Balance (aiii – biv )
1c
d Deduction under section 54/54B/54D/54EC/54F/54G/54GA (Specify
details in item D below)
1d
e Long-term Capital Gains on Immovable property (1c - 1d)
B1e
f In case of transfer of immovable property, please furnish the following details (see note)
S.No.Name of buyer(s)
PAN/Aadhaar
No. of buyer(s)
Percentage shareAmount
Address of
property,
Country code,
Zip code
Pin code
and state
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
213
NOTE
►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA
or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and
amount.
2 From slump sale
a
i
Fair market value as per Rule 11UAE(2)
2ai
ii Fair market value as per Rule 11UAE(3)
2aii
iii Full value of consideration (higher of ai or aii)
2aii
b Net worth of the undertaking or division
2b
(6(e) of Form 3CEA)
c Balance (2aiii – 2b)
2c
d Deduction u/s 54EC /54F (Specify details in item D below)
2d
e
Long term capital gains from slump sale (2c-2d)
B2e
3 From sale of bonds or debenture (other than capital indexed bonds issued by Government)
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
transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (3a – biv)
3c
d Deduction under section 54F (Specify details in item D below)
3d
e LTCG on bonds or debenture (3c – 3d)
B3e
4
From sale of, (i) listed securities (other than a unit) or zero-coupon bonds where proviso
under section 112(1) is applicable (ii) GDR of an Indian company referred in sec. 115ACA
a Full value of consideration
4a
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (4a – biv)
4c
d Deduction under section 54F (Specify details in item D below)
4d
e Long-term Capital Gains on assets at B4 above (4c – 4d)
B4e
5 From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on
which STT is paid under section 112A
a LTCG u/s 112A (column 14 of Schedule 112A)
5a
b Deduction under sections 54F (Specify details in item D below)
5b
c Long-term Capital Gains on sale of capital assets at B5 above (5a – 5b)
B5c
6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be
computed with foreign exchange adjustment under first proviso to section 48)
a LTCG computed without indexation benefit
6a
b Deduction under sections /54F (Specify details in item D below)
6b
c LTCG on share or debenture (6a-6b)
6c
214
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
7
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds
or GDR as referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other
than securities referred to in section 112A for which column B8 is to be filled up)
A
i
In case securities sold include shares of a company other than quoted
shares, enter the following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital Gains
(higher of a or b)
ic
ii Full value of consideration in respect of securities other than
unquoted shares
aii
iii Total (ic + ii)
aiii
B Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii)
biv
c
Balance (aiii – biv)
7c
d Deduction under sections /54F (Specify details in item D below)
7d
e Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (7c – 7d)
B7e
8 For NON-RESIDENTS - From sale of equity share in a company or unit of equity-oriented fund or
unit of a business trust on which STT is paid under section 112A
a
LTCG u/s 112A [Column 14 of 115AD(1)(b)(iii) proviso]
8a
b Deduction under sections 54F (Specify details in item D below)
8b
c Long-term Capital Gains on sale of capital assets at B8 above (8a – 8b)
B8c
9 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A)
a LTCG on sale of specified asset (computed without indexation)
9a
b Less deduction under section 115F (Specify details in item D below)
9b
c
Balance LTCG on sale of specified asset (9a- 9b)
B9c
d
LTCG on sale of asset, other than specified asset
(computed without indexation)
9d
e Less deduction under section 115F (Specify details in item D below)
9e
f
Balance LTCG on sale of asset, other than specified asset (9d- 9e)
B9f
10 From sale of assets where B1 to B9 above are not applicable
a
i
In case assets sold include shares of a company other than quoted
shares, enter the following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
215
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital Gains
(higher of a or b)
ic
ii Full value of consideration in respect of assets other than
unquoted shares
aii
iii Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition with indexation
bi
ii Cost of improvement with indexation
biv
iii Expenditure wholly and exclusively in connection with transfer
bv
iv Total (bi + bii+biii)
bvi
c
Balance (10aiii – biv)
10c
d Deduction under section 54D//54F/54G/54GA (Specify details in item D
below)
10d
e Long-term Capital Gains on assets at B10 above (10c- 10d)
B10e
11 Amount deemed to be long-term capital gains
a
Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains
Accounts Scheme within due date for that year?
o Yes o No o Not applicable. If yes, then provide the details below
Sl
.
Previous
year in
which
asset
transferre
d
Section under which
deduction claimed in
that year
New asset acquired/constructed
Amount not used for new
asset or remained
unutilized in Capital gains
account (X)
Previous year in which asset
acquired/constructed
Amount utilized out of Capital Gains account
i 2020-21 54/54D/54F/54G/54GA
ii
2021-22
54/54B/54D/54F/54G/
54GA/54GB
iii
2022-23
54/54B/54D/54F/54G/54
GA
b Amount deemed to be long-term capital gains, other than at ‘a’
Total amount deemed to be long-term capital gains (Xi + Xii + Xiii + b)
B11
12 Pass Through Income/Loss in the nature of Long-Term Capital Gain, (Fill up schedule PTI) (B12a1+B12a2 + B12b)
B12
a
1
Pass Through Income/Loss in the nature of Long-Term Capital Gain, chargeable @ 10%
B12a
1
a
2
Pass Through Income/Loss in the nature of Long-Term Capital Gain, chargeable @ 10% - under
sections other than u/s. 112A
B12a
2
b Pass Through Income/Loss in the nature of Long-Term Capital Gain, chargeable @ 20%
B12b
13 Amount of LTCG included in items B1 to B12 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA
Sl.
No.
Amoun
t of
income
Item No.
B1 to B12
above in
which
included
Country
name &
Code
Article
of
DTAA
Rate as per
Treaty
(enter NIL, if
not chargeable)
Whether TRC obtained
(Y/N)
Section of I.T.
Act
Rate
as
per
I.T.
Act
Applicable rate
[lower of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a Total amount of LTCG claimed as not chargeable to tax as per DTAA
B13a
216
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA
B13b
14 Total long term capital gain chargeable under I.T. Act (B1e + B2e + B3e + B4e + B5f + B6c + B7e + B8f + B9c + B9f + B10e + B11 + B12 – B13a) B14
C
1
Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below)
C
C
2
Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA)
C2
C
3
Income chargeable under the head “CAPITAL GAINS” (C1 + C2)
C3
D Information about deduction claimed against Capital Gains
1In case of deduction u/s 54/54B/54D/54EC /54F/54G/54GA/115F give following details
a
Deduction claimed u/s 54
i
Date of transfer of original asset
ai
dd/mm/yyyy
ii
Cost of new residential house
aii
iii
Date of purchase /construction of new residential house
aiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
aiv
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
av
b
Deduction claimed u/s 54B
i
Date of transfer of original asset
bi
dd/mm/yyyy
ii
Cost of new agricultural land
bii
iii
Date of purchase of new agricultural land
biii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
biv
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
bv
c
Deduction claimed u/s 54D
i
Date of acquisition of original asset
ci
dd/mm/yyyy
ii
Cost of purchase/ construction of new land or building for industrial undertaking
cii
iii
Date of purchase of new land or building
ciii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
civ
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
cv
d
Deduction claimed u/s 54EC
i
Date of transfer of original asset
di
dd/mm/yyyy
ii
Amount invested in specified/notified bonds
(not exceeding fifty lakh rupees)
(
dii
iii
Date of investment
diii
dd/mm/yyyy
iv
Amount of deduction claimed
div
e
Deduction claimed u/s 54F
i
Date of transfer of original asset
ei
dd/mm/yyyy
ii
Cost of new residential house
eii
iii
Date of purchase/construction of new residential house
eiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
eiv
(iva)Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
[भागII—खण् ि 3(i)]
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v
Amount of deduction claimed
ev
f
Deduction claimed u/s 54G
i
Date of transfer of original asset from urban area
fi
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or construction of new asset
fii
iii
Date of purchase/construction of new asset in an area other than urban area
fiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
fiv
(iva)Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
fv
g
Deduction claimed u/s 54GA
i
Date of transfer of original asset from urban area
gi
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or construction of new asset
gii
iii
Date of purchase/construction of new asset in SEZ
giii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
giv
(iva)Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
gv
h
Deduction claimed u/s 115F (for Non-Resident Indians)
i
Date of transfer of original foreign exchange asset
hi
dd/mm/yyyy
ii
Amount invested in new specified asset or savings certificate
hii
iii
Date of investment
hiii
dd/mm/yyyy
iv
Amount of deduction claimed
hiv
i Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f + 1g + 1h)
1i
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A 9a & B 13a which is chargeable under DTAA)
Sl. Type of Capital Gain
Capital Gain of
current year (Fill this
column only if
computed figure is
positive)
Short term capital loss
Long term capital loss
Current
year’s
capital
gains
remainin
g after
set off
(9=1-2-3-
4-5-6-7-
8)
15%
30%
applicable rate
DTA
A
rates
10%
20%
DTA
A
rates
1
2
3
4
5
6
7
8
9
i
Capital Loss to be set off
(Fill this row only, if
figure
computed
is
negative)
(A3e*+A4a*+A
8a *)
(A5e
* +
A8b*
)
(A1e*+A2c*+A4b*+A6g*+A7*+A
8c*)
A9b
(B4e*+B5c*
+ B7e*
+B8c*+
B9c* +
B12a*)
(B1e*+
B2e*+B3e*+B6c
*+ B9f*+
B10e*+ B11*+
B12b*)
B13b
ii Short
term
capital
15%
(A3e*+A4a*+A8a*)
iii
30%
(A5e*+ A8b*)
218
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iv
gain
applicable rate
(A1e*+A2c*+A4b*+A
6g* +A7*+A8c*)
v
DTAA rates
A9b
vi
Long
term
capital
gain
10%
(B4e*+B5c*+ B7e*
+B8c*+ B9c*+B12a*)
vii
20%
(B1e*+
B2e*+B3e*+B6c*+
B9f*+ B10e*+ B11*+
B12b*)
viii
DTAA rates
B13b
ix Total loss set off (ii + iii + iv + v + vi + vii + viii)
x Loss remaining after set off (i- ix)
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1 -A 9) as reduced by the amount of STCG not
chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1 -B 13) as reduced by the amount of LTCG not
chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
F Information about accrual/receipt of capital gain
Type of Capital gain / Date
Upto 15/6
(i)
16/6 to 15/9
(ii)
16/9 to 15/12
(iii)
16/12 to 15/3
(iv)
16/3 to 31/3
(v)
1
Short-term capital gains taxable at the rate of 15%
Enter value from item 5vi of schedule BFLA, if any.
2
Short-term capital gains taxable at the rate of 30%
Enter value from item 5vii of schedule BFLA, if any.
3
Short-term capital gains taxable at applicable rates
Enter value from item 5viii of schedule BFLA, if any.
4.
Short-term capital gains taxable at DTAA rates
Enter value from item 5ix of schedule BFLA, if any.
5
Long- term capital gains taxable at the rate of 10%
Enter value from item 5x of schedule BFLA, if any.
6
Long- term capital gains taxable at the rate of 20%
Enter value from item 5xi of schedule BFLA, if any.
7
Long- term capital gains taxable at the rate DTAA rates
Enter value from item 5xii of schedule BFLA, if any.
8
Capital gains on transfer of Virtual Digital Asset taxable at the
rate of 30%
Enter value from item 17B of schedule SI, if any
NOTE ►
Please include the income of the specified persons (referred to in Schedule SPI while computing the income under this head
[भागII—खण् ि 3(i)]
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Schedule 112A
From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A
Sl.
No.
Share/Unit
Acquired
ISIN
Code
Name of
the
Share/Unit
No. of
Shares/Units
Sale-price
per
Share/Unit
Full value of
consideration
-If shares are
acquired on
or before
31.01.2018
(Total Sale
Value) (4*5)
- If shares are
Acquired
after 31st
January 2018
– Please enter
Full Value of
Consideration
Cost of
acquisition
without
indexation
(higher of
8 or 9)
Cost of
acquisition
If the long-
term
capital
asset was
acquired
before
01.02.2018,
-Lower of
6 and 11
Fair Market
Value per
share/unit as
on 31st
January,2018
Total
Fair
Market
Value of
capital
asset as
per
section
55(2)(ac)-
(4*10)
Expenditure
wholly and
exclusively
in
connection
with
transfer
Total
deductions
(7+12)
Balance
(6-13) -Item
5 (a) of
LTCG
Schedule of
ITR3
(Col
1)
(Col 1a)
(Col
2)
(Col 3)
(Col 4)
(Col 5)
(Col 6)
(Col 7)
(Col 8)
(Col 9)
(Col 10)
(Col 11)
(Col 12)
(Col 13)
(Col 14)
1
2
3
4
Add rows
Total
220
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule 115AD(1)(b)(iii)
proviso
For NON-RESIDENTS – From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A
Sl.
No.
Share/Unit
Acquired
ISIN
Code
Name of
the
Share/Unit
No. of
Shares/Units
Sale-price
per
Share/Unit
Full value of
consideration
-If shares are
acquired on
or before
31.01.2018
(Total Sale
Value) (4*5)
- If shares are
Acquired
after 31st
January 2018
– Please enter
Full Value of
Consideration
Cost of
acquisition
without
indexation
(higher of
8 or 9)
Cost of
acquisition
If the long-
term
capital
asset was
acquired
before
01.02.2018,
-Lower of
6 and 11
Fair Market
Value per
share/unit as
on 31st
January,2018
Total
Fair
Market
Value of
capital
asset as
per
section
55(2)(ac)-
(4*10)
Expenditure
wholly and
exclusively
in
connection
with
transfer
Total
deductions
(7+12)
Balance
(6-13) -
Item 8 (a)
of LTCG
Schedule of
ITR3
(Col
1)
(Col 1a)
(Col
2)
(Col 3)
(Col 4)
(Col 5)
(Col 6)
(Col 7)
(Col 8)
(Col 9)
(Col 10)
(Col 11)
(Col 12)
(Col 13)
(Col 14)
1
2
3
4
Add rows
Total
[भागII—खण् ि 3(i)]
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221
Schedule VDA
Income from transfer of Virtual Digital Assets
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
Sl. No.
Date of Acquisition
Date of Transfer
Head
under
which
income to be taxed
(Business/Capital Gain)
Cost of Acquisition (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)
Consideration
Received
Income from transfer of Virtual
Digital Assets (enter nil in case
of loss) (Col. 6 – Col. 5)
(Col. 1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
Add Rows
A. Total (Sum of all Positive Incomes of Business Income in Col. 7)
(Item No. A3g of Schedule
BP)
B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of Schedule CG)
222
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule
OS
Income from other sources
OTHER SOURCES
1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
a Dividends, Gross
1a
i
Dividend income other than ii
ai
ii Dividend income u/s 2(22)(e)
aii
b Interest, Gross (bi + bii + biii + biv + bv + bvi + bvii + bviii + bix)
1b
i From Savings Bank
bi
ii From Deposits (Bank/ Post Office/ Co-operative) Society/)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass-through income/Loss
biv
v Interest accrued on contributions to provident fund to the extent
taxable as per first proviso to section 10(11)
bv
vi
Interest accrued on contributions to provident fund to the extent
taxable as per Second proviso to section 10(11)
bvi
vii Interest accrued on contributions to provident fund to the extent
taxable as per first proviso to section 10(12)
bvii
viii Interest accrued on contributions to provident fund to the extent
taxable as per second proviso to section 10(12)
bviii
ix Others
bix
c Rental income from machinery, plants, buildings, etc., Gross
1c
d Income of the nature referred to in section 56(2)(x) which is chargeable to tax
(di + dii + diii + div + dv)
1d
i Aggregate value of sum of money received without consideration
di
ii In case immovable property is received without consideration, stamp duty value of property
dii
iii In case immovable property is received for inadequate consideration, stamp duty value of
property in excess of such consideration
diii
iv In case any other property is received without consideration, fair market value of property
div
v In case any other property is received for inadequate consideration, fair market value of
property in excess of such consideration
dv
e Any other income (please specify nature)
1e
Sl.
N
Nature
Amount
1 Family Pension
2 Income from retirement benefit account maintained in a notified country u/s 89A
3 Income from retirement benefit account maintained in a country other than notified country u/s
89A
4 Income taxable during the previous year on which relief u/s 89A was claimed in any earlier
previous year
5 Any specified sum received by a unit holder from a business trust during the previous year
referred to in section 56(2)(xii)
6 Any sum is received, including the amount allocated by way of bonus, at any time during a
previous year, under a life insurance policy referred to in section 56(2)(xiii)
Rows can be added as required
2 Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e + 2f related to Sl. No. 1)
2
ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB
2ai
aii Income by way of winnings from online games chargeable u/s 115BBJ
2aii
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i Cash credits u/s 68
bi
ii Unexplained investments u/s 69
bii
iii Unexplained money etc. u/s 69A
biii
[भागII—खण् ि 3(i)]
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223
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 Accumulated balance of recognised provident fund taxable u/s 111
2c
S.No.
Assessment Year
Income benefit
Tax benefit
(i)
(ii)
(iii)
(iv)
d Any other income chargeable at special rate (total of di to dxx)
2d
i
Dividends received by non-resident (not being company) or
foreign company chargeable u/s 115A(1)(a)(i) other than
proviso to section 115A(1)(a)(A)
di
ia
Dividend received by non-resident (not being company) or
foreign company from a unit in an International Financial
Services Centre, as referred to in sub-section (1A) of section
80LA chargeable under proviso to section 115A(1)(a)(A)
dia
ii
Interest received from Government or Indian concern on
foreign currency debts chargeable u/s 115A(1)(a)(ii)
dii
iii Interest received from Infrastructure Debt Fund chargeable
u/s 115A(1)(a)(iia)
diii
iv Interest referred to in section 194LC (1)- chargeable u/s
115A(1)(a)(iiaa)@5%
div
v Interest referred to in section 194LD - chargeable u/s
115A(1)(a)(iiab)
dv
vi Distributed income being interest referred to in section
194LBA - chargeable u/s 115A(1)(a)(iiac)
dvi
vii
Income from units of UTI or other Mutual Funds specified in
section 10(23D), purchased in Foreign Currency - chargeable
u/s 115A(1)(a)(iii)
dvii
viii
Income from royalty or fees for technical services received
from Government or Indian concern - chargeable u/s
115A(1)(b)(A) & 115A(1)(b)(B)
dviii
ix
Income by way of interest on bonds purchased in foreign
currency by non-residents - chargeable u/s 115AC
dix
x
Income by way of dividend on GDRs purchased in foreign
currency by non-residents - chargeable u/s 115AC
dx
xi
Income by way of dividends from GDRs purchased in foreign
currency by residents - chargeable u/s 115ACA
dxi
xii
Income (other than dividend) received by an FII in respect of
securities (other than units referred to in section 115AB) -
chargeable u/s 115AD(1)(i)
dxii
xiii
Income by way of interest received by an FII on bonds or
Government securities referred to in section 194LD –
chargeable as per proviso to section 115AD(1)(i)
dxiii
xiv Income received by non-residents sportsmen or sports
associations chargeable u/s 115BBA
dxiv
xv Anonymous Donations in certain cases chargeable
u/s115BBC dxv
xvi Interest referred to in Proviso to section 194LC(1)-chargeable
u/s 115A(1)(a)(iiaa)@4%
dxvi
xvii Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
dxvii
xviiiIncome by way of transfer of carbon credits- chargeable u/s
115BBG
dxviii
xix
Income being dividend received by an FII in respect of
securities (other than units referred to in section 115AB) -
chargeable u/s 115AD(1)(i)
dxix
224
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xx Investment Income of a Non-Resident Indian - chargeable u/s
115E
dxx
e Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop
down to be provided)
2e
f Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per DTAA (total of
column (2) of table below)
2f
Sl. No. Amount
of income
Item
No.1ai,1b
to 1d & 2
in which
included
Country
name &
Code
Article of
DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section of
I.T. Act
Rate as
per I.T.
Act
Applicable
rate [lower
of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a,
2b, 2d, 2e & 2f)
a(i) Expenses / Deductions other than entered in “C” (in
case of other than family pension)
3a(i)
a(ii) Deduction u/s 57(iia) (in case of family pension only) 3a(ii)
b Depreciation (available only if income offered in 1.C
of "Schedule OS")
3b
C Interest expenditure on dividend u/s 57(1)(Available
only if income offered in 1a)-
3c
ci Eligible Interest expenditure u/s 57(1) – computed
value
3ci
d Total
3d
4 Amounts not deductible u/s 58
4
5 Profits chargeable to tax u/s 59
5
5a Income claimed for relief from taxation u/s 89A
5a
6 Net Income from other sources chargeable at normal applicable rates (1 (after reducing income
related to DTAA portion) – 3 + 4 + 5-5a) (If negative take the figure to 4i of schedule CYLA)
6
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 receipts
at 8a only
8b
c Amounts not deductible u/s 58
8c
d Profits chargeable to tax u/s 59
8d
e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10xvi of Schedule CFL)
8e
9 Income under the head “Income from other sources” (7 + 8e) (take 8e as nil, if negative)
9
10 Information about accrual/receipt of income from Other Sources
S.No. Other Source Income Upto 15/6 From 16/6
to 15/9
From 16/9 to
15/12
From 16/12 to
15/3
From 16/3 to
31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Income
by
way
of
winnings from lotteries,
crossword puzzles, races,
games, gambling, betting
etc. referred to in section
2(24)(ix)
2
Income
by
way
of
winnings from online
games u/s 115BBJ
3
Dividend
Income
referred in Sl. No. 1a(i)
4
Dividend Income u/s
115A(1)(a)(i) other than
proviso
to
section
115A(1)(a)(A) @ 20%
(Including PTI Income)
[भागII—खण् ि 3(i)]
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225
5
Dividend income under
proviso
to
section
115A(1)(a)(A) @ 10%
(Including PTI Income)
6
Dividend Income u/s
115AC @ 10%
(Including PTI Income)
7
Dividend Income u/s
115ACA (1)(a) @ 10%
(Including PTI Income)
8
Dividend Income (other
than units referred to in
section
115AB)
u/s
115AD(1)(i)
@
20%
(Including PTI Income)
9
Income from retirement
benefit
account
maintained in a country
specified u/s 89A but not
claimed for relief from
taxation u/s 89A
10
Dividend
income
chargeable at DTAA
Rates
NOTE ►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income
under this head.
Schedule CYLA
Details of Income after set-off of current years losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.No
Head/ Source of Income
Income of current
year
(Fill this column
only if income is
zero or positive)
House property
loss of the current
year set off
Business Loss
(other than
speculation loss
or specified
business loss) of
the current year
set off
Other sources loss
(other than loss
from owning race
horses) of the
current year set off
Current year’s
Income
remaining after
set off
1
2
3
4
5=1-2-3-4
i
Loss to be set off
(Fill this row only if computed
figure is negative)
(3 of Schedule –HP) (2v of item E of
Schedule BP)
(6 of Schedule-OS)
ii Salaries
(6 of Schedule S)
iii House property
(3 of Schedule HP)
iv Income
from
Business
(excluding speculation profit
and income from specified
business) or profession
(A37 of Schedule
BP)
v
Speculative Income
(3ii of item E of
Schedule BP)
vi Specified Business Income
(3iii of item E of
Schedule BP)
vii Short-term capital gain taxable
@ 15%
(9ii of item E of
Schedule CG)
viii Short-term capital gain taxable
@ 30%
(9iii of item E of
Schedule CG)
ix Short-term capital gain taxable
at applicable rates
(9iv of item E of
Schedule CG)
x
Short-term capital gain taxable
at special rates in India as per
DTAA
(9v of item E of
Schedule CG)
xi Long term capital gain taxable
@ 10%
(9vi of item E of
Schedule CG)
xii Long term capital gain taxable
@ 20%
(9vii of item E of
Schedule CG)
226
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xiii
Long term capital gains taxable
at special rates in India as per
DTAA
(9viii of item E of
Schedule CG)
xiv
Net income from other sources
chargeable at normal applicable
rates
(6 of Schedule OS)
xv
Profit from the activity of
owning and maintaining race
horses
(8e of Schedule OS)
xvi
Income from other sources
taxable at special rates in India
as per DTAA
(2f of Schedule OS)
xvii Total loss set off
xviii Loss remaining after set-off (i – xvii)
Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT FORWARD LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income after set off,
if any, of current
year’s losses as per 5
of Schedule CYLA)
Brought forward loss
set off
Brought
forward
depreciation
set off
Brought forward
allowance under
section 35(4) set
off
Current
year’s income
remaining
after set off
1
2
3
4
5
i
Salaries
(5ii of Schedule
CYLA)
ii House property
(5iii of Schedule
CYLA)
(B/f house property
loss)
iii
Business (excluding speculation
income and income from
specified business)
(5iv of Schedule
CYLA)
(B/f business loss, other
than speculation or
specified business loss)
(Note: B/F loss set off
will be restricted to
business income
excluding income u/s
44BB)
(Note: B/F
depreciation set
off will be
restricted to
business income
excluding
income u/s
44BB)
iv Speculation Income
(5v of Schedule
CYLA)
(B/f normal business or
speculation loss)
v Specified Business Income
(5vi of Schedule
CYLA)
(B/f normal business or
specified business loss)
vi Short-term capital gain taxable
@ 15%
(5vii of Schedule
CYLA)
(B/f short-term capital
loss)
vii Short-term capital gain taxable
@ 30%
(5viii of Schedule
CYLA)
(B/f short-term capital
loss)
viii Short-term capital gain taxable
at applicable rates
(5ix of Schedule
CYLA)
(B/f short-term capital
loss)
ix
Short-term capital gain taxable
at special rates in India as per
DTAA
(5x of Schedule
CYLA)
(B/f short-term capital
loss)
x Long-term capital gain taxable
@ 10%
(5xi of Schedule
CYLA)
(B/f short-term or long-
term capital loss)
xi Long term capital gain taxable
@ 20%
(5xii of Schedule
CYLA)
(B/f short-term or long-
term capital loss)
xii
Long term capital gains taxable
at special rates in India as per
DTAA
(5xiii of Schedule
CYLA)
(B/f short-term or long-
term capital loss)
xiii
Net income from other sources
chargeable at normal applicable
rates
(5xiv of Schedule
CYLA)
xiv Profit from owning and
maintaining race horses
(5xv of Schedule
CYLA)
(B/f loss from horse
races)
xv
Income from other sources
income taxable at special rates
in India as per DTAA
(5xvi of Schedule
CYLA)
xvi Total of brought forward loss set off (2ii + 2iii + 2iv +
2v + 2vi + 2vii +2viii + 2ix + 2x + 2xi + 2xii + 2xiv)
xvii
Current year’s income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi
+5xii + 5xiii+ 5xiv + 5xv)
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
227
Schedule CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
Sl.
No.
Assessment
Year
Date of Filing
(DD/MM/YYYY)
House
property
loss
Loss from business other than
loss from speculative business
and specified business
Loss from
speculative
business
Loss
from
specified
business
Short-term
capital loss
Long-
term
Capital
loss
Loss from
owning and
maintaining
race horses
Brought
forward
Business
Loss
Amount as
adjusted on
account of
taxation u/s
115BAC(1A)
Brought
forward
Business
Loss
available
for set
off
during
the year
1
2
3
4
5a
5b
5c=5a-
5b
6
7
8
9
10
i 2010-11
ii 2011-12
iii 2012-13
iv 2013-14
v 2014-15
vi 2015-16
vii 2016-17
viii 2017-18
ix 2018-19
x 2019-20
xi 2020-21
xii 2021-22
xiii 2022-23
xiv 2023-24
xv
Total of
earlier year
losses b/f
xvi
Adjustment
of above
losses in
Schedule
BFLA
(2ii of
Schedule
BFLA)
(2iii of
Schedule
BFLA)
(2iv of
Schedule
BFLA)
(2v of
Schedule
BFLA)
(2xiv of
Schedule
BFLA)
xvii
2024-25
(Current
year losses
to be
carried
forward)
(2xviii of
Schedule
CYLA)
(3xviii of
Schedule
CYLA)
(B42 of
Schedule
BP, if –ve)
(C48 of
Schedule
BP, if –
ve)
(2x+3x+4x+
5x) of item E
of Schedule
CG)
(( 6x+7x
+ 8x) of
item E of
Schedule
CG)
(8e of
Schedule
OS, if –ve)
xviii
Total loss
Carried
forward to
future
years
228
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule UD
Unabsorbed depreciation and allowance under section 35(4)
Sl No
Assessment Year
Depreciation
Allowance under section 35(4)
Amount of
brought
forward
unabsorbed
depreciation
Amount as
adjusted on
account of
opting for
taxation u/s
115BAC(1A)
Amount of
depreciation
set-off against
the current
year income
Balance
carried
forward to the
next year
Amount of
brought forward
unabsorbed
allowance
Amount of
allowance set-off
against the current
year income
Balance
Carried
forward to
the next year
(1)
(2)
(3)
(3a)
(4)
(5)
(6)
(7)
(8)
i
Current Assessment
Year
ii
iii
iv
v
Total
(3xvi of BFLA)
(4xvi of BFLA)
Schedule ICDS
Effect of Income Computation Disclosure Standards on profit
Sl. No.
ICDS
Increase in
profit (Rs.)
Decrease in
profit (Rs.)
Net effect
(Rs.)
(1)
(2)
(3)
(4)
(5)
I
Accounting Policies
II
Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if
the same is separately reported at col. 4d or 4e of Part A-OI)
III
Construction Contracts
IV
Revenue Recognition
V
Tangible Fixed Assets
VI
Changes in Foreign Exchange Rates
VII
Government Grants
VIII
Securities (other than the effect of change in method of valuation u/s 145A, if the same is
separately reported at col. 4d or 4e of Part A-OI)
IX
Borrowing Costs
X
Provisions, Contingent Liabilities and Contingent Assets
XI.
Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X)
Schedule 10AA
Deduction under section 10AA
DEDUCTION U/S 10AA
Deductions in respect of units located in Special Economic Zone
Sl
Undertaking
Assessment year in which unit begins to
manufacture/produce/provide services Sl
Amount of deduction
a Undertaking No.1
a (item 17 of Annexure A of Form
56F for Undertaking 1)
b Undertaking No.2
b (item 17 of Annexure A of Form
56F for Undertaking 2)
c Total deduction under section 10AA (a + b)
c
Schedule 80G
Details of donations entitled for deduction under section 80G
DETAILS OF DONATIONS
A Donations entitled for 100% deduction without
qualifying limit
Name and address of done
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
229
iii Total
B Donations entitled for 50% deduction without
qualifying limit
Name and address of done
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
C Donations entitled for 100% deduction subject to
qualifying limit
Name and address of done
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
D Donations entitled for 50% deduction subject to
qualifying limit
Name and address of donee
PAN of
Donee
ARN
(Donation
Reference
Number)
Amount of donation
Eligible
Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
Schedule 80GGA
(applicable in the case of a
partner of firm deriving
only profit from the firm)
Details of donations for scientific research or rural development
S.
No.
Relevant clause under which
deduction is claimed (drop
down to be provided)
Name and
address of
Donee
PAN of
Donee
Amount of donation
Eligible Amount
of donation
Donation in cash
Donation in
other mode
Total
Donation
i
ii
Total donation
Schedule 80GGC Details of contributions made to political parties
S. No.
Date
Amount of contribution
Eligible amount
of contribution
Transaction Reference
number for UPI transfer or
Cheque
number/IMPS/NEFT/RTGS
IFS code of Bank
Contribution
in cash
Contribution
in other
mode
Total
Contribution
i
(add rows)
Total
contribution
Schedule 80DD
Details of deduction in respect of maintenance including medical treatment of a dependent who is a person
with disability
Nature of disability
Type of
dependent
PAN of the
dependent
Aadhaar of the
dependent
Date of filing
of Form 10IA
Ack. No. of
Form 10IA
UDID Number (If
available)
230
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
filed
1.
Dependent person
with disability
2.
Dependent person
with severe
disability
1. Spouse
2. Son
3. Daughter
4. Father
5. Mother
6. Brother
7. Sister
8. Member of
the HUF (in
case of HUF)
Schedule 80U
Details of deduction in case of a person with disability
Nature of disability
Date of filing of Form
10IA
Ack. No. of Form 10IA
filed
UDID Number (If available)
1.
Self with disability
2.
Self with severe disability
Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)]
Name and address of done
PAN of Donee
Amount of donation
Eligible Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
Schedule 80-IA
a
Deduction in respect of profits of an undertaking referred to in section
80-IA(4)(iv) [Power]
a1 Undertaking No.
1
(item 30 of Form 10CCB of the
undertaking)
a2 Undertaking No.
2
(item 30 of Form 10CCB of the
undertaking)
b
Total deductions under section 80-IA (a1 + a2 )
b
Schedule 80-IB
Deductions under section 80-IB
a
Deduction in the case of undertaking which begins
commercial production or refining of mineral oil [Section
80-IB(9)]
a1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
a2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
b Deduction in the case of an undertaking developing and
building housing projects [Section 80-IB(10)]
b1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
b2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
c
Deduction in the case of an undertaking engaged in
processing, preservation and packaging of fruits,
vegetables, meat, meat products, poultry, marine or dairy
products [Section 80-IB(11A)]
c1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
c2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
d
Deduction in the case of an undertaking engaged in
integrated business of handling, storage and
transportation of food grains [Section 80-IB(11A)]
d1 Undertaking no. 1 (30 of Form 10CCB of
the undertaking)
d2 Undertaking no. 2 (30 of Form 10CCB of
the undertaking)
e Total deduction under section 80-IB (Total of a1 to d2)
e
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
231
Schedule 80-IC or 80-IE
Deductions under section 80-IC or 80-IE
DEDUCTION U/S 80-IC
a Deduction in respect of undertaking located in Sikkim
a1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
a2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
b Deduction in respect of undertaking located in Himachal Pradesh
b1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
b2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
c Deduction in respect of undertaking located in Uttaranchal
c1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
c1 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
d Deduction in respect of undertaking located in North-East
da Assam
da1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
da2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
db Arunachal
Pradesh
db1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
db2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
dc Manipur
dc1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
dc2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
dd Mizoram
dd1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
dd2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
de Meghalaya
de1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
de2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
df Nagaland
df1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
df2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
dg Tripura
dg1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
dg2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
dh Total deduction for undertakings located in North-east (total of da1 to dg2) dh
e Total deduction under section 80-IC or 80-IE (a + d + c + dh)
e
Schedule VI-A
Deductions under Chapter VI-A
TOTAL DEDUCTIONS
1 Part B- Deduction in respect of certain payments
a 80C
b 80CCC
c 80CCD(1)
d 80CCD(1B)
e 80CCD(2)
f
80D (Details are to be filled
in the drop down to be
provided in e-filing utility)
g 80DD
h
80DDB (Details are to be
filled in the drop down to
be provided in e-filing
utility)
232
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i 80E
j 80EE
k 80EEA
l 80EEB
m 80G
n 80GG
o 80GGA
o(i) 80GGC
Total Deduction under Part B (total of a to o(i) )
1
2 Part C- Deduction in respect of certain incomes
p 80-IA
(b of Schedule 80-IA)
q 80-IAB
r 80-IB
(E of Schedule 80-IB)
s 80-IBA
t 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE) u 80JJA
v 80JJAA
[Sl.no. 5I(eiv) +5II of
Annexure to Form 10DA] w 80QQB
x 80RRB
Total Deduction under Part C (total of p to w )
2
3 Part CA and D- Deduction in respect of other incomes/other deduction
i 80TTA
ii 80TTB
iii 80U
iv 80CCH
v
Any other
Deduction as
per the e-
filing utility
Total Deduction under Part CA and D (total of i, ii ,iii,ivand v)
3
4 Total deductions under Chapter VI-A (1 + 2 + 3)
4
Schedule AMT
Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 14 of PART-B-TI
1
2 Adjustment as per section 115JC(2)
a
Deduction claimed under any section included in
Chapter VI-A under the heading “C.—
Deductions in respect of certain incomes”
2a
b
Deduction claimed u/s 10AA
2b
c
Deduction claimed u/s 35AD as reduced by the
amount of depreciation on assets on which such
deduction is claimed
2c
d
Total Adjustment (2a+ 2b+ 2c)
2d
3 Adjusted Total Income under section 115JC(1) (1+2d)
3
a
Adjusted Total Income u/s 115JC from units located
in IFSC, if any
3a
b
Adjusted Total Income u/s 115JC from other Units
(3-3a)
3b
4 Tax payable under section 115JC [(9% of (3a)+ 18.5% of (3b)] (if 3 is greater than Rs. 20 lakh)
4
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
233
Schedule AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2024-25 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2024-25 (2i of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter
0]
3
4 Utilization of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount
mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.
No.
Assessment Year
(A)
AMT Credit
AMT Credit
Utilized during
the Current
Assessment Year
(C)
Balance AMT Credit
Carried Forward
(D)= (B3) –(C)
Gross
(B1)
Set-off in earlier
assessment
years
(B2)
Balance brought
forward to the
current assessment
year
(B3) = (B1) – (B2)
i
2013-14
ii
2014-15
iii
2015-16
iv
2016-17
v
2017-18
vi
2018-19
vii
2019-20
viii
2020-21
ix
2021-22
x
2022-23
xi
2023-24
xii
Current AY (enter 1 -
2, if 1>2 else enter 0)
xiii
Total
5 Amount of tax credit under section 115JD utilized during the year [total of item no 4 (C)]
5
6 Amount of AMT liability available for credit in subsequent assessment years [total of 4 (D)]
6
Schedule SPI
Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64
Sl No
Name of person
PAN/Aadhaar No. of person
(optional)
Relationship
Amount (Rs)
Head of Income in
which included
1
2
3
Schedule SI
SPECIAL RATE
Sl No
Section
Special rate
(%)
Income(i)
Tax thereon
(ii)
1 111- Accumulated balance of recognised provident for prior years
(2ciii of Schedule
OS)
(2civ of Schedule
OS)
2 111A or Section 115AD(1)(b)(ii)-Proviso (STCG on shares units on
which where STT paid)
15
(part of 5vi of
Schedule BFLA)
3
115AD(STCG for FIIs on securities where STT not paid)
30
(part of 5vii of
Schedule BFLA)
4 112 proviso (LTCG on listed securities/ units without indexation)
10
(part of 5x of
Schedule BFLA)
5
112(1)(c)(iii) (LTCG for non-resident on unlisted securities)
10
(part of 5x of
Schedule BFLA)
6
115AC (LTCG for non-resident on bonds/GDR)
10
(part of 5x of
Schedule BFLA)
7a 115AC (Income by way of interest received by non-resident on
bonds purchased in foreign currency)
10
(part of 2d of
Schedule OS)
7b 115AC (Income by way of Dividend received by non-resident from
GDR purchased in foreign currency)
10
(part of 2d of
Schedule OS)
8 115ACA (LTCG for an employee of specified company on GDR)
10
(part of 5x of
Schedule BFLA)
9
115AD (LTCG for FIIs on securities)
10
(part of 5x of
Schedule BFLA)
10
115E (LTCG for non-resident Indian on specified asset)
10
(part of 5x of
Schedule BFLA)
234
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
11
112 (LTCG on others)
20
(5xi of Schedule
BFLA)
12 112A or section 115AD(1)(b)(iii)-proviso (LTCG on sale of shares or
units on which STT is paid)
10
(5(x) of Schedule
BFLA)
13
STCG Chargeable at special rates in India as per DTAA
(part of 5ix of
Schedule BFLA)
14
LTCG Chargeable at special rates in India as per DTAA
(part of 5xii of
Schedule BFLA)
15a 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(2ai of Schedule
OS)
15b
115BBJ (Winning from online games)
30
(2aii of Schedule
OS)
16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule OS)
17
115BBH (Tax on income from virtual digital asset)
A
Income under head business or profession
30
(A3g of Schedule
BP)
B
Income under head Capital Gain
30
(C2 of Schedule
CG)
18
115BBF (Tax on income from patent)
A
Income under head business or profession
10
(3e of Schedule BP)
B
Income under head other sources
10
(2d of Schedule OS)
19
115BBG (Tax on income from transfer of carbon credits)
A
Income under head business or profession
10
(3f of Schedule BP)
B
Income under head other sources
10
(2d of Schedule OS)
20 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from
Royalty)
10
(part of 2d of
Schedule OS)
21 Income from other sources chargeable at special rates in India as per
DTAA
(part of 2f of
Schedule OS)
22 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 15%
15
(part of 5vi of
Schedule BFLA)
23 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 30%
30
(part of 5vii of
Schedule BFLA)
24 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% u/s. 112A
10
(part of 5x of
Schedule BFLA)
25 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% u/s. other than section 112A
10
(part of 5x of
Schedule BFLA
26 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 20%
20
(part of 5xi of
Schedule BFLA)
27 Pass through income in the nature of income from other source
chargeable at special rates (Drop down to be provided in e-filing utility)
(2e of Schedule OS)
28 Any other income chargeable at special rate (Drop down to be
provided in e-filing utility)
(2d of Schedule OS)
Total
Schedule IF
Information regarding partnership firms in which you are partner
FIRMS IN WHICH
PARTNER
Number of firms in which you are partner
Sl. No.
Name of the
Firm
PAN of the firm
Whether the
firm is liable
for audit?
(Yes/No)
Whether
section 92E
is
applicable
to firm?
(Yes/ No)
Percentage
Share
in the profit
of the firm
Amount of share
in the profit
Capital balance
on 31st March
in the firm
i
ii
1
2
3
4
Total
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
EXEMPT
INCOME
1
Interest income
1
2
i Gross Agricultural receipts (other than income to be excluded under
rule 7A, 7B or 8 of I.T. Rules)
i
i Expenditure incurred on agriculture
ii
iii Unabsorbed agricultural loss of previous eight assessment years iii
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
235
iv Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A)
and 8 (from Sl. No. 38 of Sch. BP)
iv
v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss)
2
vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following
details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be provided)
d Whether the agricultural land is irrigated or rain -fed (drop down to be provided)
3
Other exempt income (including exempt income of minor child) (please specify)
3
4
Income claimed as not chargeable to tax as per DTAA
Sl.
No.
Amount of income
Nature of
income
Country name
& Code
Article of
DTAA
Head of
Income
Whether TRC
obtained
(Y/N)
I
II
III Total Income from DTAA claimed as not chargeable to tax
4
5
Pass through income claimed as not chargeable to tax (Schedule PTI)
5
6
Total (1+2+3+4+5)
6
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115UA, 115UB
PASS THROUGH INCO ME
Sl.
Investment
entity covered
by section
115UA/115UB
Name of
business trust/
investment
fund
PAN of
the
business
trust/
investment
fund
Sl.
Head of income
Current
Year
income
Share of
current
year loss
distributed
by
Investment
fund
Net
Income/
Loss
9=7-8
TDS on
such
amount,
if any
(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
a1
Section 111A
b
Long term
b1
Section 112A
B2
Sections
other than
112A
iii
Other Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
A
u/s
10(23FBB)
B
u/s
…………..
C
u/s …………
2.
i
House property
ii
Capital Gains
A
Short term
a1
Section 111A
B
Long term
b1
Section 112A
b2
Sections
other than
112A
236
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii
Other Sources
1
Dividend
2
Others
iv
Income claimed to be exempt
a
u/s
10(23FBB)
b
u/s
…………..
c
u/s …………
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule- TPSA
Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e -filing utility
TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A)
1
Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such
excess money has not been repatriated within the prescribed time (please indicate the
total of adjustments made in respect of all the AYs)
2
a
Additional Income tax payable @ 18% on above
b
Surcharge @ 12% on “a”
c
Health & Education cess on ( a + b)
d
Total Additional tax payable ( a + b + c)
3
Taxes paid
4
Net tax payable (2d-3)
5
Date(s) of
deposit of
tax on
secondary
adjustment
s as per
section
92CE(2A)
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
6
Name of
Bank and
Branch
7
BSR Code
8
Serial
number of
challan
9
Amount
deposited
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA
Sl. Country
Code
(dropdown
to be
provided
in the e-
filing
utility)
Taxpayer
Identification
Number
Sl. Head of income Income from
outside India
(included in
PART B-TI)
Tax paid
outside
India
Tax payable
on such
income under
normal
provisions in
India
Tax relief
available in
India
(e)= (c) or (d)
whichever is
lower
Relevant article of
DTAA if relief
claimed u/s 90 or
90A
(a)
(b)
(c)
(d)
(e)
(f)
1
i Salary
ii House Property
iii Business or
Profession
iv Capital Gains
v Other sources
Total
i Salary
2
ii House Property
iii Business or
Profession
iv Capital Gains
v Other sources
Total
NOTE ►
Please refer to the instructions for filling out this schedule.
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
237
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
TAX RELIEF FOR TAX PAID OUTSIDE INDIA
1 Details of Tax relief claimed
Country Code
Taxpayer
Identification
Number
Total taxes paid outside India
(total of (c) of Schedule FSI in
respect of each country)
Total tax relief available
(total of (e) of Schedule FSI in
respect of each country)
Section under which
relief claimed
(specify 90, 90A or 91)
(a)
(b)
(c)
(d)
(e)
Total
2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of
total of 1(d))
2
3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total
of 1(d))
3
4 Whether any tax paid outside India, on which tax relief was allowed in India, has been
refunded/credited by the foreign tax authority during the year? If yes, provide the details below
4
Yes/No
a Amount of tax refunded
b Assessment year in which tax relief allowed in India
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule FA
Details of Foreign Assets and Income from any source outside India
DETAILS OF FOREIGN ASSETS
A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending a s
on 31st December 2023
Sl
No
Countr
y name
Country
code
Name of
financial
institution
Address
of
financial
institutio
n
ZIP code Account
number
Status
Account
opening date
Peak
balance
during the
period
Closing
balance
Gross
interest
paid/credit
ed to the
account
during the
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 2023
Sl
No
Count
ry
name
Country
code
Name of
financial
institution
Address of
financial
institution
ZIP
code
Accoun
t
numbe
r
Status Account
opening
date
Peak
balance
during
the
period
Closing
balance
Gross amount
paid/credited to the
account during the
period
(drop down to be provided
specifying nature of
amount viz.
interest/dividend/proceeds
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 2023
Sl
No
Count
ry
name
Country code
Name of
entity
Addres
s of
entity
ZIP
code
Nature
of
entity
Date of
acquirin
g the
interest
Initial
value of
the
investme
nt
Peak
value of
investme
nt during
the
period
Closin
g value
Total gross
amount
paid/credite
d with
respect to
the holding
during the
period
Total gross
proceeds
from sale or
redemption
of investment
during the
period
238
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(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 31 st December 2023
Sl
No
Count
ry
name
Country code
Name of financial
institution in
which insurance
contract held
Address of
financial
institution
ZIP code
Date of
contrac
t
The cash value or
surrender value of
the contract
Total gross amount
paid/credited 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 31t December 2023
Sl No Cou
ntry
Nam
e and
code
Zip
Code
Nature of
entity
Name
and
Address
of the
Entity
Nature of
Interest-
Direct/ Beneficial
owner/
Beneficiary
Date
since
held
Total
Investment
(at cost) (in
rupees)
Income
accrued
from such
Interest
Nature
of
Income
Income taxable and offered in
this return
Amount Schedul
e where
offered
Item
number
of
schedule
(1) 2(a)
2(b)
(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 31 st
December 2023
Sl No Country
Name
and code
ZIP
Code
Address
of the
Property
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment (at
cost) (in rupees)
Income
derived
from the
property
Nature of
Income
Income taxable and offered in
this return
Amount Schedul
e where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(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 31 st
December 2023
Sl No
Country
Name
and code
ZIP
Code
Nature of
Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment (at
cost) (in rupees)
Income
derived
from the
asset
Nature of
Income
Income taxable and offered in
this return
Amoun
t
Schedule
where
offered
Item
number
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 2023 and which has not been included in A to D above.
Sl No
Name of the
Institution
in which the
account is
held
Address
of the
Institutio
n
Countr
y Name
and
Code
ZIP
Cod
e
Name of
the
account
holder
Account
Number
Peak Balance/
Investment
during the
year (in
rupees)
Whether
income
accrued is
taxable in
your
hands?
If (7) is
yes,
Income
accrued
in the
account
If (7) is yes, Income offered in
this return
Amount Schedul
e where
offered
Item number
of schedule
(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
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
239
Sl
No
Count
ry
Name
and
code
ZIP
Cod
e
Name and
address of
the trust
Name
and
address
of
trustees
Name
and
address
of
Settlor
Name and
address of
Beneficiari
es
Date
since
position
held
Whether
income derived
is taxable in
your hands?
If (8) is yes,
Income
derived
from the
trust
If (8) is yes, Income offered in
this return
Amount Schedul
e where
offered
Item number
of schedule
(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
No
Country
Name
and code
ZIP Code
Name and
address of the
person from
whom derived
Income
derived
Nature of
income
Whether taxable in
your hands?
If (6) is yes, Income offered in
this return
Amoun
t
Schedul
e where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
NOTE ► Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in India on a
business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not mandatory to
be reported in this schedule if no income is derived from that asset during the current previous year.
Schedule 5A
Information regarding apportionment of income between spouses governed by Portuguese Civil Code
Name of the spouse
PAN/Aadhaar No. of the spouse
Whether books of account of spouse is audited u/s 44AB? or Whether your spouse is a partner of a firm
whose accounts are required to be audited u/s 44AB under this Act?
Yes/No
Whether books of account of spouse is audited u/s 92E? or Whether your spouse is a partner of a firm
whose accounts are required to be audited u/s 92E under this Act?
Yes/No
Heads of Income
Receipts received
under the head
Amount apportioned in the
hands of the spouse
Amount of TDS deducted on
income at (ii)
TDS apportioned in the
hands of spouse
(i)
(ii)
(iii)
(iv)
(v)
1 House Property
2 Business or profession
3 Capital gains
4 Other sources
5 Total
Schedule AL
Assets and Liabilities at the end of the year (other than those included in Part A- BS) (applicable in a case where total
income exceeds Rs.50 lakh)
DETAILS OF ASSETS AND LIABILITIES
A Details of immovable assets
Sl.
No.
Description
Address
Pin code
Amount (cost) in Rs.
(1)
(2)
(3)
(4)
(5)
(i)
(ii)
B Details of movable assets
Sl.
No.
Description
Amount (cost) in Rs.
(1)
(2)
(3)
(i) Jewellery, bullion etc.
(ii) Archaeological collections, drawings, painting, sculpture or any work of art
(iii) Vehicles, yachts, boats and aircrafts
(iv) Financial assets
Amount (cost) in Rs.
(a) Bank (including all deposits)
(b) Shares and securities
(c) Insurance policies
240
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(d) Loans and advances given
(e) Cash in hand
C Interest held in the assets of a firm or association of persons (AOP) as a partner or member thereof
Sl.
No.
Name and address of the firm(s)/
AOP(s)
PAN of the firm/ AOP
Assessee’s investment in the firm/ AOP on cost
basis
(1)
(2)
(3)
(4)
(i)
(ii)
D Liabilities in relation to Assets at (A + B + C)
NOTE ►
Please refer to instructions for filling out this schedule.
Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
DETAI
LS OF
GST
Sl. No.
GSTIN No(s).
Annual value of outward supplies as per the GST return(s) filed
(1)
(2)
(3)
NOTE ►
Please furnish the information above for each GSTIN No. separately
Schedule : Tax
deferred
on
ESOP
Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from
employer, being an eligible start-up referred to in section 80-IAC
PAN of the employer being an
eligible startup
DPIIT registration number of the
employer
DETAILS
Sl.
No.
Assessment
Year
Amount
of Tax
deferred
brought
forward
Has any of the following events occurred during the previous
year relevant to current assessment year
Balance amount
of tax deferred
to be carried
forward to be
next
Assessment
years
Col (3- 7)
Such specified security
or sweat equity shares
were
sold
(i)Fully
(ii)Partly
(iii)Not
sold
Specify the date and
amount
of
tax
attributed to such sale
out of Col 3
(Details to be provided
as per utility)
Ceased to be the
employee of the
employer
who
allotted
or
transferred
such
specified security
or sweat equity
share?
o
Yes
o
No
If yes, specify date
Forty-eight months
have
expired
from the end of the
relevant
assessment year in
which
specified
security or sweat
equity
shares
referred to in the
said *clause were
allotted. If yes,
specify date
Amount of
tax payable
in the current
Assessment
Year
(to
be
populated
from col. 3 or
4 as the case
maybe)
1
2
3
4
5
6
7
8
1
2021-22
Sl. No. 8
of
Schedule
ESOP
for last
year
(To be enabled
from AY 2026-27
) (Payment to be
made in FY 2025-
26)
2
2022-23
Sl. No. 8
of
Schedule
ESOP
for last
year
3
2023-24
Sl. No. 8
of
Schedule
ESOP
for last
year
4
2024-25
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
241
PART-B
Part B – TI
Computation of total income
TOTAL INCOME
1 Salaries (6 of Schedule S)
1
2 Income from house property (3 of Schedule-HP) (enter nil if loss)
2
3 Profits and gains from business or profession
i
Profit and gains from business other than speculative
business and specified business (A37 of Schedule BP)
(enter nil if loss)
3i
ii
Profit and gains from speculative business (3(ii) of Table E
of Schedule BP) (enter nil if loss and take the figure to
schedule CFL)
3ii
iii
Profit and gains from specified business ( 3(iii) of Table E
of Schedule BP) (enter nil if loss and take the figure to
schedule CFL)
3iii
iv Income chargeable to tax at special rates (3e, 3f & 3g of
Schedule BP)
3iv
v Total (3i + 3ii + 3iii + 3iv) (enter nil if 3v is a loss)
3v
4 Capital gains
a Short term
i Short-term chargeable @ 15% (9ii of item E of schedule
CG)
ai
ii Short-term chargeable @ 30% (9iii of item E of schedule
CG)
aii
iii Short-term chargeable at applicable rate (9iv of item E of
schedule CG)
aiii
iv Short-term chargeable at special rates in India as per
DTAA (9v of item E of Schedule CG)
aiv
v Total Short-term (ai + aii + aiii + aiv) (enter nil if loss)
4av
b Long-term
i Long-term chargeable @ 10% (9vi of item E of schedule
CG)
bi
ii Long-term chargeable @ 20% (9vii of item E of schedule
CG)
bii
iii Long-term chargeable at special rates in India as per
DTAA (9viii of item E of schedule CG)
biii
iv Total Long-term (bi + bii+biii) (enter nil if loss)
4biv
c Sum of Short-term/Long-term capital gains (4av+4biv) (enter nil if loss)
4c
d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
4d
e Total capital gains (4c + 4d)
4e
5 Income from other sources
a Net income from other sources chargeable to tax at normal
applicable rates (6 of Schedule OS) (enter nil if loss)
5a
b Income chargeable to tax at special rates (2 of Schedule OS)
5b
c Income from the activity of owning and maintaining race
horses ( 8e of Schedule OS) (enter nil if loss)
5c
d Total (5a + 5b + 5c) (enter nil if loss)
5d
6 Total of head wise income (1 + 2 + 3v +4e +5d)
6
7 Losses of current year to be set off against 6 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA)
7
8 Balance after set off current year losses (6 – 7) (total of serial number (ii) to (xv) column 5 of
Schedule CYLA+5b+3iv)
8
9 Brought forward losses to be set off against 8 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA)
9
10 Gross Total income (8-9) (also total of serial no (i) to (xiv) of column 5 of Schedule BFLA+ 5b+ 3iv) 10
11 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 10
11
12 Deductions under Chapter VI-A
a Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and limited upto (total of i, ii, iii,
iv, v, viii, xiii, xiv) of column 5 of BFLA]
12a
242
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b Part-C of Chapter VI-A [(2 of Schedule VI-A]
12b
c Total (12a + 12b) [limited upto (10-11)]
12c
13 Deduction u/s 10AA (c of Sch. 10AA)
13
14 Total income (10 - 12c - 13)
14
15 Income which is included in 14 and chargeable to tax at special rates (total of (i) of schedule SI)
15
16 Net agricultural income/ any other income for rate purpose (2v of Schedule EI)
16
17 Aggregate income (14-15+16)[applicable if (14-15) exceeds maximum amount not chargeable to
tax]
17
18 Losses of current year to be carried forward (total of row xvi of Schedule CFL)
18
19 Deemed income under section 115JC (3 of Schedule AMT)
19
Part B – TTI Computation of tax liability on total income
COMPUTATION OF TAX LIABILITY
1
a Tax payable on deemed total income under section 115JC (4 of Schedule AMT)
1a
b Surcharge on (a) (if applicable)
1b
c Health and Education Cess @ 4% on (1a+1b) above
1c
d Total Tax Payable on deemed total income (1a+1b+1c)
1d
2 Tax payable on total income
a Tax at normal rates on 17 of Part B-TI
2a
b Tax at special rates (total /of col. (ii) of Schedule-SI)
2b
c Rebate on agricultural income [applicable if (14-15) of
Part B-TI exceeds maximum amount not chargeable to tax]
2c
d Tax Payable on Total Income (2a + 2b – 2c)
2d
e Rebate under section 87A
2e
f Tax payable after rebate (2d – 2e)
2f
g Surcharge
Surcharge
computed before
marginal relief
Surcharge after
marginal relief
i @ 25% of 17(ii) of Schedule SI
2gi
2g(ii)
ia
ii
@10% or 15%, as applicable (Refer
Instructions)
2gii
iia
iii On [(2f) – 17(ii) of Schedule SI- tax on
income referred in 2G(ii)above )]]
2giii
iv Total (ia + iia)
2giv
H Health and Education Cess @ 4% on (2F + 2Giii)
2H
I Gross tax liability (2F+ 2Giv + 2H)
2I
3 Gross tax payable (higher of 1d and 2I)
3
3a Tax on income without including income on perquisites referred in section 17(2)(vi) received
from employer, being an eligible start-up referred to in section 80-IAC (3-3b)
3a
3b Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from
employer, being an eligible start-up referred to in section 80-IAC
3b
3c Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule Tax
deferred on ESOP)
3c
4 Credit under section 115JD of tax paid in earlier years (applicable if 2I is more than 1d) (5 of
Schedule AMTC)
4
5 Tax payable after credit under section 115JD (3a +3c - 4)
5
6 Tax relief
a Section 89 (Please ensure to submit Form 10E to claim
this relief)
6a
b Section 90/ 90A ( 2 of Schedule TR)
6b
c Section 91 ( 3 of Schedule TR)
6c
d Total (6a + 6b+ 6c)
6d
7 Net tax liability (5 – 6d) (enter zero if negative)
7
8 Interest and fee payable
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
243
a Interest for default in furnishing the return (section 234A)
8a
b Interest for default in payment of advance tax (section 234B)
8b
c Interest for deferment of advance tax (section 234C)
8c
d Fee for default in furnishing return of income (section 234F)
8d
e Total Interest and Fee Payable (8a+8b+8c+8d)
8e
9 Aggregate liability (7 + 8e)
9
TAXES PAID
10 Taxes Paid
a Advance Tax (from column 5 of 17A)
10a
b TDS (total of column 5 of 18B and column 9 of 17C)
10b
c TCS (column 7(i) of17D)
10c
d Self-Assessment Tax (from column 5 of 17A)
10d
e Total Taxes Paid (10a+10b+10c+10d)
10e
11 Amount payable (Enter if 9 is greater than 10e, else enter 0)
11
12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account)
12
BANK ACCOUNT
13 Do you have a bank account in India (Non- Residents claiming refund with no bank account in India may select
No)
Select Yes or No
i. a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl. IFS Code of the Bank in case of
Bank Accounts held in India ()
Name of the Bank
Account Number
Type of account (Dropdown
to be provided by e-filing
utility)
I
II
Note: 1) All bank accounts held at any time are to be reported, except dormant A/c.
2) In case of multiple accounts the refund will be credited to one of the validated accounts after processing the return.
Rows can be added as required
ii. b) Non- residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the
details of one foreign bank account:
Sl. No.
SWIFT Code
Name of the Bank
Country of Location
IBAN
1
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
(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 ]
o Yes o No
15
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
16
17
TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
ASSESSMENT TAX
Sl
No
BSR Code
Date of Deposit (DD/MM/YYYY)
Serial Number of
Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
iv
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in Sl. No. 10a & 10d of Part B-TTI
B
Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
TDS ON
SALARY
Sl
No
Tax Deduction Account Number
(TAN) of the Employer
Name of the Employer
Income chargeable under Salaries
Total tax
deducted
(1)
(2)
(3)
(4)
(5)
I
244
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
II
NOTE ►
Please enter total of column 5 in 10b of Part B-TTI
D
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS
Sl.
No.
TCS credit
relating to
self /other
person
[spouse as
per section
5A/ other
person as
per rule
37i(1)]
Tax Deduction and
Tax Collection
Account Number of the
Collector
PAN of
other
Person (if
TCS credit
related to
other
person)
Unclaimed TCS brought
forward (b/f)
TCS of the current fin.
Year
TCS credit being
claimed this Year
TCS credit
being carried
forward
Fin. Year in
which
collected
Amount b/f
Collected
in own
hands
Collected in
the hands of
spouse as
per section
5A or any
other
person as
per rule
37i(1) (if
applicable)
Claimed
in own
hands
Claimed in
the hands of
spouse as
per section
5A or any
other person
as per rule
37i(1) (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS
PAN
i
NOTE ► Please enter total of column (7)(i) in 10c of Part B-TTI
VERIFICATION
I, son/ daughter of solemnly declare that to the
best of my knowledge and belief, the information given in the return and schedules thereto 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) and I am also competent to make this return
and verify it. I am holding permanent account number (if allotted) (Please see instruction). 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)
Date
Place
Sign here ”;
C
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) ]
Sl
No
TDS
credit
relating to
self /other
person
[spouse as
per
section
5A/other
person as
per rule
37BA(2)]
PAN/Aadhaar
No. of Other
Person (if TDS
credit related
to other
person)
TAN of
the
Deductor/
PAN/
Aadhaar
No. of
Tenant/
Buyer
Unclaimed TDS
brought
forward (b/f)
TDS of the current
Financial Year (TDS
Deducted during the FY
2023-24)
TDS credit being claimed this Year
(only if corresponding income 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
Deducted
in own
hands
Deducted in
the hands of
spouse as per
section 5A or
any other
person as per
rule 37BA(2)
(if applicable)
Claimed
in own
hands
Claimed in the hands of
spouse as per section 5A
or any other person as per
rule 37BA(2) (if
applicable)
Gross
Amount
Head of
Income
(1) (2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Income
TDS
Income
TDS PAN/
Aadhaar
No.
i
NOTE ►Please enter total of column 9 in10b of Part B- TTI
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
245
(c)
for FORM ITR-5, the following FORM shall be substituted, namely: –––
“FORM
ITR-5
INDIAN INCOME TAX RETURN
[For persons other than- (i) individual, (ii) HUF, (iii) company and (iv)
person filing Form ITR-7]
(Please see Rule 12 of the Income -tax Rules,1962)
(Please refer instructions)
Assessment Year
2
0
2
4
-
2
5
Part A-GEN
GENERAL
PERSONAL INFORMATION
(A1) Name
(A2) PAN
(A3) Is there any change in the name? If yes, please furnish the
old name
(A4) Limited Liability Partnership Identification Number (LLPIN)
issued by MCA, if applicable
(A7) Flat/Door/Block No (A8) Name of
Premises/Building/Village
(A5) Date of formation (DDMMYYYY)
(A6) Date of commencement of business (DD(/MM/YYYY)
(A9) Road/Street/Post
Office
(A10) Area/Locality
Status (firm-1sub-status- Partnership Firm,
LLP, local authority-2, AOP/BOI- 3 sub-
status- other cooperative bank, other
cooperative society, society registered under
society registration Act, 1860 or any other
Law corresponding to that state, Primary
agricultural credit society/cooperative bank,
Rural development bank, Business trust,
investment fund, Trust other than trust
eligible to file Return in ITR 7, any other
AOP/BOI,, artificial juridical person-4,
sub-status- Estate of the deceased, Estate of
the insolvent, Other AJP),
(A11) Town/City/District
(A12) State
(A13) Pin code/Zip code
(A14) Country
(A15) Office Phone Number with STD code/ Mobile
No. 1
(A16) Mobile No. 2
(A17) Email Address -1
(A18) Email Address -2
A19(ai
)
Due date for filing return of income [Dropdown to be provided]:
1. 31st July
2. 31st October
3. 30th November
FILING STATUS
A19(ai
)
(1) Filed u/s (Tick) [Please see
instruction]
139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return,
92CD-Modified return, 119(2)(b)- after condonation of delay.
(2) Or Filed in response to
notice u/s
139(9), 142(1), 148, 153C
(3) Whether you are a business trust?
Yes No
4) Whether you are an investment fund referred
to in section 115UB?
Yes No
(b)
If revised/Defective/ in response to notice for
Modified, then enter Receipt No. and Date of
filing original return (DD/MM/YYYY)
/ /
(c)
If filed in response to a notice u/s 139(9)/142(1)/148/153C or order u/s
119(2)(b), enter Unique Number/ Document Identification Number
(DIN) and date of such notice/order, or if filed u/s 92CD enter date of
advance pricing agreement
(unique
number)
/ /
246
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(di)
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 in form 10-IEA should be exercised on or before the due date for filing return u/s 139(1)
(dii)
Have you opted for tax regime u/s 115BAD? Yes No If yes, please furnish the AY in which said option is
exercised for the first time along with date of filing of Form 10-IF & acknowledgment number.
(diii)
If “No”, Option for current assessment year
Not opting
opting it now .
If “opting it now”, please furnish
Date of filing of
form 10-IF
DD/MM/YYYY
Acknowledgement number:
(div)
Are you a new manufacturing co-operative society opting for taxation u/s 115BAE? Yes No (If yes, please furnish
date of filing of Form 10-IFA & acknowledgment number)
Note-Option in form 10-IFA should be exercised on or before the due date for filing return u/s 139(1)
(e)
Residential Status (Tick) Resident Non-Resident
(f)
Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible foreign
exchange? (Tick) Yes No
(g)
Whether you are recognized as start up by DPIIT
Yes No
(h)
If yes, please provide start up recognition number
allotted by the DPIIT
(i)
Whether certificate from inter-ministerial board for
certification is received?
Yes No
(j)
If yes, please provide the certification number
(k)
Whether you are recognized as MSME
Yes No
(l)
If yes, please provide registration number allotted as
per MSMED Act, 2006
(m)
In the case of non-resident, is there a permanent establishment (PE) in India (Tick) Yes No
(n)
In the case of non-resident, is there a significant economic presence (SEP) in India as defined in Explanation (2A) to section
9(1) (Tick) Yes No
If yes, please provide details of
(a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation
2A(a) to Section 9(1)(i)
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i)
(o) Whether you are an FII / FPI? Yes/No If yes,
please provide SEBI Regn. No.
(p)
Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1)
Name of the representative assessee
(2)
Capacity of the Representative (drop down to be provided)
(3)
Address of the representative assessee
(4)
Permanent Account Number (PAN)/Aadhaar No. of the representative assessee
(q)
Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information
Name of Firm
PAN
(r)
Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes No
If yes, please furnish following information in respect of equity shares
Name
of
company
Type of
company
PA
N
Opening
balance
Shares acquired during the
year
Shares
transferr
ed during
the year
Closing balance
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
247
No. of
share
s
Cost of
acquisition
No.
of
shar
es
Date of
subscriptio
n /
purchase
Face
value
per
share
Issue
price
per
share
(in case
of fresh
issue)
Purchase price
per share (in
case of
purchase from
existing
shareholder)
N
o.
of
sh
ar
es
Sale
considerat
ion
No.
of
shar
es
Cost of
acquisiti
on
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
s
Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number
Valid upto date
AUDIT INFORMATION
a
Whether liable to maintain accounts as per section 44AA? (Tick) Yes No
a2
Whether assessee is declaring income only under section 44AD/44ADA/44AE/44B/44BB/44BBA (Tick) Yes
No
a2i
If No, whether during the year Total sales/turnover/gross receipts of business is between Rs.1 crore and Rs.10 crores? (Tick)
Yes No turnover does not exceed 1 crore turnover exceeds 10 crores
a2ii
If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover or gross
receipts or on capital account such as capital contribution, loans etc. during the previous year, in cash, & non-a/c payee
cheque/DD does not exceed five per cent of the said amount? (Tick) Yes No
a2ii
i
If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or on capital
account such as asset acquisition, repayment of loans etc. & non-a/c payee cheque/DD during the previous year, in cash,
does not exceed five per cent of the said payment? (Tick) Yes No
b
Whether liable for audit under section 44AB? (Tick) Yes No
If Yes is selected at (b), mention by virtue of which of the following conditions:
bi
Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
bii
Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick applicable section)
44AD, 44ADA, 44AE, 44BB
biii Others (Tick)
c
If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes No
If Yes, furnish the following information-
(i)
Date of furnishing of the audit report (DD/MM/YYYY) / /
(ii)
Name of the auditor signing the tax audit report
(iii) Membership no. of the auditor
(iv)
Name of the auditor (proprietorship/ firm)
(v)
Proprietorship/firm registration number
(vi)
Permanent Account Number (PAN)/Aadhaar No. of the auditor (proprietorship/ firm)
(vii) Date of audit report
(viii) Acknowledgement number of the audit report
(ix) UDIN
di
Are you liable for Audit u/s 92E? Yes No
dii
If (di) is Yes, whether the accounts have been
audited u/s 92E?
Yes
No
Date of furnishing audit
report? DD/MM/YYYY
Acknowledgement
number
diii If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes,
please provide the details as under) (Please see Instructions)
92
Sl. No.
Section Code
Date (DD/MM/YYYY)
Acknowledgement Number
248
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PARTNERS/ MEMBERS/TRUST INFORMATION
e
If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit
report
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
A
Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI (Tick) Yes
No
(In case of societies and cooperative banks give details of Managing Committee) If Yes, provide the details in respect of
admitted / retired partners.
Sl
.
Name of the
Partner/member
Admitted/Reti
red
PAN
Date of
admission/retireme
nt
Remuneratio
n paid /
payable in
case of
retiring
partner (in
the case of a
firm)
Percentage of share (if
determinate)
1.
2.
B
Is any member of the AOP/BOI/executor of AJP a foreign company? (Tick) Yes No
C
If Yes, mention the percentage of share of the foreign company in the AOP/BOI/executor of AJP
D
Whether total income of any member of the AOP/BOI/executor of AJP (excluding his share from such association or body or
executor of AJP) exceeds the maximum amount which is not chargeable to tax in the case of that member? (Tick) Yes
No
E
Particulars of persons who were partners/members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust or
executors in the case of estate of deceased / estate of insolvent as on 31 st day of March, 2024 or date of dissolution
S.No Name and
Address
Percentage of share (if
determinate)
PAN
Aadhaar
Number/
Enrolment Id (if
eligible for
Aadhaar)
Designated
Partner
Identificatio
n Number,
in case
partner in
LLP
Status
(see
instructions
)
Rate of
Interes
t on
Capital
Remunerati
on paid/
payable
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
For persons referred to in section 160(1)(iii)
or (iv)
F
To be filled in case of persons referred to in section 160(1)(iii) or (iv)
1
Whether shares of the beneficiary are determinate or known?
Yes No
2
Whether the person referred in section 160(1)(iv) has Business Income?
Yes No
3
Whether the person referred in section 160(1)(iv) is declared by a Will and /or is exclusively for the
benefit of any dependent relative of the settlor and/or is the only trust declared by the settlor? Yes No
4
Please furnish the following details (as applicable):
(i)
Whether all the beneficiaries have income below basic exemption limit?
Yes No
(ii) Whether the relevant income or any part thereof is receivable under a trust declared by any
person by will and such trust is the only trust so declared by him?
Yes No
(iii
)
Whether the trust is non-testamentary trust created before 01-03-1970 for the exclusive benefit
of relatives/member of HUF of the settlor mainly dependent on him/Family?
Yes No
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
249
(iv
)
Whether the trust is created on behalf of a provident fund, superannuation fund, gratuity
fund, pension fund or any other fund created bona fide by a person carrying on Business or
profession exclusive for the employees in such Business or Profession?
Yes No
NATURE OF
BUSINESS
G
Nature of business or profession, if more than one business or profession, indicate the three main activities/ products (Other
than those declaring income under sections 44AD, 44ADA and 44AE)
S.N
o.
Code
[Please see instruction]
Trade name of the business, if any
Description
(i)
(ii)
Part A-BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024 OR DATE OF DISSOLUTIO N (fill items A and B in a
case where regular books of account are maintained, otherwise fill item C)
SOURCES OF FUNDS
A Sources of Funds
1 Partners’ / members’ fund
a Partners’ / members’ capital
a
b Reserves and Surplus
i Revaluation Reserve
bi
ii Capital Reserve
bii
iii Statutory Reserve
biii
iv Any other Reserve
biv
v Credit balance of Profit and loss account
bv
vi Total (bi + bii + biii + biv + bv)
bvi
c Total partners’/ members’ fund (a + bvi)
1c
2 Loan funds
a Secured loans
i Foreign Currency Loans
ai
ii Rupee Loans
A From Banks
iiA
B From others
iiB
C Total ( iiA + iiB)
iiC
iii Total secured loans (ai + iiC)
aiii
b Unsecured loans (including deposits)
i Foreign Currency Loans
bi
ii Rupee Loans
A From Banks
iiA
B From persons specified in section
40A(2)(b) of the I. T. Act
iiB
C From others
iiC
D Total Rupee Loans (iiA + iiB + iiC)
iiD
iii Total unsecured loans (bi + iiD)
Biii
c Total Loan Funds (aiii + biii)
2c
3 Deferred tax liability
3
4 Advances
i From persons specified in section 40A(2)(b) of the
I. T. Act
i
ii From others
ii
iii Total Advances (I + ii)
4iii
5 Sources of funds (1c + 2c +3 + 4iii)
5
250
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
APPLICATION OF FUNDS
B Application of funds
1 Fixed assets
a Gross: Block
1a
b Depreciation
1b
c Net Block (a – b)
1c
d Capital work-in-progress
1d
e Total (1c + 1d)
1e
2 Investments
a Long-term investments
i Investment in property
i
ii Equity instruments
A Listed equities
iiA
B Unlisted equities
iiB
C Total
iiC
iii Preference shares
iii
iv Government or trust securities
iv
v Debenture or bonds
v
vi Mutual funds
vi
vii Others
vii
viii Total Long-term investments (i + iiC + iii + iv + v + vi + vii)
aviii
b Short-term investments
i Equity instruments
A Listed equities
iA
B Unlisted equities
iB
C Total
iC
ii Preference shares
ii
iii Government or trust securities
iii
iv Debenture or bonds
iv
v Mutual funds
v
vi Others
vi
vii Total Short-term investments (iC + ii + iii + iv + v + vi)
bvii
c Total investments (aviii + bvii)
2c
3 Current assets, loans and advances
a Current assets
i Inventories
A Raw materials
iA
B Work-in-progress
iB
C Finished goods
iC
D Stock-in-trade (in respect of goods
acquired for trading)
iD
E
Stores/consumables including packing
material
iE
F Loose tools
iF
G Others
iG
H Total (iA + iB + iC + iD + iE + iF + iG)
iH
ii Sundry Debtors
A Outstanding for more than one year
iiA
B Others
iiB
C Total Sundry Debtors
iiC
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
251
iii Cash and bank balances
A Balance with banks
iiiA
B Cash-in-hand
iiiB
C Others
iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC)
iiiD
iv Other Current Assets
aiv
v Total current assets (iH +iiC + iiiD + aiv)
av
b Loans and advances
i Advances recoverable in cash or in kind or
for value to be received
bi
ii Deposits, loans and advances to corporate and
others
bii
iii Balance with Revenue Authorities
biii
iv Total (bi + bii + biii)
biv
v Loans and advances included in biv which is
a for the purpose of business or profession va
b not for the purpose of business or
profession
vb
c Total (av + biv)
3c
d Current liabilities and provisions
i Current liabilities
A Sundry Creditors
1 Outstanding for more than one year
1
2 Others
2
3 Total (1 + 2)
A3
B Liability for leased assets
iB
C Interest Accrued and due on borrowings iC
D Interest accrued but not due on
borrowings
iD
E Income received in advance
iE
F Other payables
iF
G Total (A3 + iB + iC + iD + iE + iF)
iG
ii Provisions
A Provision for Income Tax
iiA
B Provision for Leave
encashment/Superannuation/Gratuity
iiB
C Other Provisions
iiC
D Total (iiA + iiB + iiC)
iiE
iii Total (iE + iiD)
diii
e Net current assets (3c – diii)
3e
4
a Miscellaneous expenditure not written off or
adjusted
4a
b Deferred tax asset
4b
c Debit balance in Profit and loss account/
accumulated balance
4c
d Total (4a + 4b + 4c)
4d
5 Total, application of funds (1e + 2c + 3e +4d)
5
NO ACCOUNT
CASE
C In a case where regular books of account of business or profession are not maintained,
furnish the following information as on 31st day of March, 2024, in respect of business or
profession
1 Amount of total sundry debtors
C1
2 Amount of total sundry creditors
C2
252
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
3 Amount of total stock-in-trade
C3
4 Amount of the cash balance
C4
Part A-
Manufacturing
account
Manufacturing Account for the financial year 2023-24 (fill items 1 to 3 in a case where regular books of account
are maintained, otherwise fill items 62 to 66 as applicable)
1 Debits to Manufacturing Account
A
Opening Inventory
i Opening stock of raw-material
i
ii Opening stock of Work in progress
ii
iii Total (i + ii)
Aiii
B Purchases (net of refunds and duty or tax, if any)
B
C Direct wages
C
D Direct expenses (Di + Dii + Diii)
D
i Carriage inward
i
ii Power and fuel
ii
iii Other direct expenses
iii
E Factory Overheads
i Indirect wages
i
i Factory rent and rates
ii
iii Factory Insurance
iii
iv Factory fuel and power
iv
v Factory general expenses
v
vi Depreciation of factory machinery
vi
vii Total (i+ii+iii+iv+v+vi)
Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii)
F
2 Closing Stock
i Raw material
2i
ii Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced – transferred to Trading Account (1F-2)
3
Part A-Trading
Account
Trading Account for the financial year 2023-24 (fill items 4 to 12 in a case where regular books of account are maintained,
otherwise fill items 62 to 66 as applicable)
CREDITS TO TRADING ACCOUNT
4 Revenue from operations
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)
i Sale of goods
i
ii Sale of services
ii
iii Other operating revenues (specify nature and
amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv Total (i + ii + iiic)
Aiv
B Gross receipts from Profession
B
C Duties, taxes and cess received or receivable in respect of goods and services sold or
supplied
i Union Excise duties
i
ii Service tax
ii
iii VAT/ Sales tax
iii
iv Central Goods & Service Tax (CGST)
iv
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
253
v State Goods & Services Tax (SGST)
v
vi Integrated Goods & Services Tax (IGST)
vi
vii Union Territory Goods & Services Tax
(UTGST)
vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi+vii+viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5 Closing Stock of Finished Goods
5
6 Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING ACCOUNT
7 Opening Stock of Finished Goods
7
8 Purchases (net of refunds and duty or tax, if any)
8
9 Direct Expenses (9i + 9ii + 9iii)
9
i Carriage inward
i
ii Power and fuel
ii
iii
Other direct expenses
Note: Row can be added as per the nature of Direct
Expenses
iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty
10i
ii Counter veiling duty
10ii
iii Special additional duty
10iii
iv Union excise duty
10iv
v Service tax
10v
vi VAT/ Sales tax
10vi
vii Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix Integrated Goods & Services Tax (IGST)
10ix
x Union Territory Goods & Services Tax (UTGST)
10x
xi Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
10xii
11 Cost of goods produced – Transferred from Manufacturing Account
11
12 Gross Profit from Business/Profession–- transferred to Profit and Loss account (6-7-8-9-
10xii-11)
12
12a Turnover from Intraday Trading
12a
12b Income from Intraday Trading - transferred to Profit and Loss account
12b
Part A-P& L
Profit and Loss Account for the financial year 2023-24 (fill items 13 to 60 in a case where regular books of
account are maintained, otherwise fill items 62 to 66 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account (12+12b)
13
14 Other income
i Rent
i
ii Commission
ii
iii Dividend income
iii
iv Interest income
iv
v Profit on sale of fixed assets
v
vi Profit on sale of investment being securities chargeable to
Securities Transaction Tax (STT)
vi
vii Profit on sale of other investment
vii
viii Gain (loss) on account of foreign exchange fluctuation u/s
43AA
viii
ix
Profit on conversion of inventory into capital asset u/s
28(via)
(FMV of inventory as on the date of conversion)
ix
254
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
x Agricultural income
x
xi Any other income (specify nature and amount)
a
xia
b
xib
c Total (xia + xib)
xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x+ xic)
14xii
15 Total of credits to profit and loss account (13+14xii)
15
DEBITS TO PROFIT AND LOSS ACCOUNT
16 Freight outward
16
17 Consumption of stores and spare parts
17
18 Power and fuel
18
19 Rents
19
20 Repairs to building
20
21 Repairs to machinery
21
22 Compensation to employees
i Salaries and wages
22i
ii Bonus
22ii
iii Reimbursement of medical expenses
22iii
iv Leave encashment
22iv
v Leave travel benefits
22v
vi Contribution to approved superannuation fund
22vi
vii Contribution to recognised provident fund
22vii
viii Contribution to recognised gratuity fund
22viii
ix Contribution to any other fund
22ix
x Any other benefit to employees in respect of which an
expenditure has been incurred
22x
xi Total compensation to employees (total of 22i to 22x)
22xi
xii Whether any compensation, included in 22xi, paid to non-
residents
xiia
Yes / No
If Yes, amount paid to non-residents
xiib
23 Insurance
i Medical Insurance
23i
ii Life Insurance
23ii
iii Keyman’s Insurance
23iii
iv Other Insurance including factory, office, car, goods, etc.
23iv
v Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
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iii Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i Union excise duty
44i
ii Service tax
44ii
iii VAT/ Sales tax
44iii
iv Cess
44iv
v Central Goods & Service Tax (CGST)
44v
vi State Goods & Services Tax (SGST)
44vi
vii Integrated Goods & Services Tax (IGST)
44vii
viii Union Territory Goods & Services Tax (UTGST)
44viii
ix Any other rate, tax, duty or cess incl STT and CTT
44ix
x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix)
44x
45 Audit fee
45
46 Salary/Remuneration paid to Partners of the firm
46
47 Other expenses (specify nature and amount)
i
i
ii
ii
iii Total (i + ii)
47iii
48 Bad debts (specify PAN/ Aadhaar No. of the person, if available, for whom Bad Debt for amount of
Rs. 1 lakh or more is claimed and amount)
i(1)
48i(1)
i(2)
48i(2)
i(3)
48i(3)
i (Rows can be added as required) Total
[48i(1)+48i(2)+48i(3)]
48i
ii
Others (more than Rs. 1 lakh) where PAN/ Aadhaar
No. is not available (provide name and complete
address)
48ii
iii Others (amounts less than Rs. 1 lakh)
48iii
iv Total Bad Debt (48i + 48ii + 48iii)
48iv
49 Provision for bad and doubtful debts
49
50 Other provisions
50
51 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii
+ 32iii + 33 to 43 + 44x + 45 + 46 + 47iii + 48iv + 49 + 50)]
51
52 Interest
256
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i Paid outside India, or paid in India to a non-resident other
than a company or to a foreign company
i
ii To others
ii
iii Total (i+ii)
52iii
53 Depreciation and amortisation
53
54 Net profit before taxes (51 – 52iii – 53)
54
PROVISIONS PROVISION FOR
TAX AND APPROPRIATIONS
55 Provision for current tax
55
56 Provision for Deferred Tax
56
57 Profit after tax (54–- 55–- 56)
57
58 Balance brought forward from previous year
58
59 Amount available for appropriation (57 + 58)
59
60 Transferred to reserves and surplus
60
61 Balance carried to balance sheet in proprietor’s account (59 – 60)
61
PRESUMPTIVE INCOME CASES
62 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD (Only
for Resident Partnership Firm other than LLP)
SR.NO.
Name of Business
Business code
Description
(i) Gross Turnover or Gross Receipts (iA + iB + iC) (62i limited to Rs. 2 Crores, however if
62iB is less than or equal to 5% of 62i then the limit under 62i is extended to Rs. 3 Crores.)
62i
A Through a/c payee cheque or a/c payee bank draft or bank
electronic clearing system or other prescribed electronic modes
received before specified date
iA
B Receipts in Cash
iB
C Any mode other than A and B
iC
(ii) Presumptive Income under section 44AD (iiA + iiB )
62ii
A 6% of 62iA, or the amount claimed to have been earned,
whichever is higher
iiA
B 8% of (62iB + 62iC), or the amount claimed to have been
earned, whichever is higher
iiB
NOTE—If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of account
and have a tax audit under section 44AB
63 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION
44ADA (Only for Resident Partnership Firm other than LLP)
SR.NO.
Name of Business
Business code
Description
(i) Gross Receipts (63i limited to Rs. 50 Lakh, however if 63iB is less than or equal to 5% of 63i
then limit under 63i is extended to Rs. 75 Lakh)
63i
A
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system
received or prescribed electronic modes received before specified date
iA
B
Receipts in Cash
iB
C
Any mode other than A and B
iC
(ii)Presumptive Income under section 44ADA (50% of 63i, or the amount claimed to have been
earned, whichever is higher)
63ii
NOTE—If income is less than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit under
section 44AB
64 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
SR.NO.
Name of Business
Business code
Description
Registration
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
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
257
(i)
(1)
(2)
(3)
(4)
(5)
(a)
(b)
Total
Add row options as necessary
(ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 64(i)]64(ii)
(iii)Less: Salary/Remuneration to Partners of the firm
64(iii)
(iv) Total Presumptive Income u/s 44AE (ii-iii)
64(iv)
NOTE—If the profits are lower than prescribed under S.44AE or the number of goods carriage owned at any time during the
year exceeds 10, it is mandatory to maintain books of account and have a tax audit under 44AB.
NO ACCOUNT CASE
65 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT
MAINTAINED, furnish the following information for previous year 2023-24 in respect of
business or profession -
(i) For assessee carrying on Business
a Gross receipts (a1 + a2)
ia
1 Through a/c payee cheque or a/c payee bank draft or bank
electronic clearing system or other prescribed electronic
modes received before specified date
a1
2 Any other mode
a2
b Gross profit
ib
c Expenses
ic
d Net profit
65i
(ii) For assessee carrying on Profession
a Gross receipts (a1 + a2)
iia
1 Through a/c payee cheque or a/c payee bank draft or bank
electronic clearing system or other prescribed electronic
modes received before specified date
a1
2 Any other mode
a2
b Gross profit
iib
c Expenses
iic
d Net profit
65ii
(iii)Total profit (65i + 65ii)
65iii
66
i Turnover from speculative activity
66i
ii Gross Profit
66ii
iii Expenditure, if any
66iii
iv Net income from speculative activity (66ii–- 66iii)
66iv
Part A- OI
Other Information (mandatory if liable for audit under section 44AB, for others, fill if applicable)
OTHER INFORMATION
1 Method of accounting employed in the previous year (Tick) mercantile cash
2 Is there any change in method of accounting (Tick) Yes No
3a
Increase in the profit or decrease in loss because of deviation, if any, as per Income
Computation Disclosure Standards notified under section 145(2) [column XI(3) of
Schedule ICDS]
3a
3b
Decrease in the profit or increase in loss because of deviation, if any, as per Income
Computation Disclosure Standards notified under section 145(2) [column XI(4)) of
Schedule ICDS]
3b
4 Method of valuation of closing stock employed in the previous year
a Raw Material (if at cost or market rates, whichever is less write 1, if at cost, write 2, if at market rate, write
3)
b Finished goods (if at cost or market rates, whichever is less write 1, if at cost, write 2, if at market rate, write
3)
c Is there any change in stock valuation method (Tick) Yes No
d Increase in the profit or decrease in loss because of deviation, if any, from the
method of valuation specified under section 145A
4d
e Decrease in the profit or increase in loss because of deviation, if any, from the
method of valuation specified under section 145A
4e
5 Amounts not credited to the profit and loss account, being -
a the items falling within the scope of section 28
5a
258
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b the proforma credits, drawbacks, refund of duty of
customs or excise or service tax, or refund of sales
tax or value added tax, or refund of GST, where
such credits, drawbacks or refunds are admitted as
due by the authorities concerned
5b
c escalation claims accepted during the previous year
5c
d any other item of income
5d
e capital receipt, if any
5e
f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
5f
6 Amounts debited to the profit and loss account, to the extent disallowable under section
36 due to non-fulfilment of condition specified in relevant clauses-
a Premium paid for insurance against risk of damage
or destruction of stocks or store [36(1)(i)]
6a
b Premium paid for insurance on the health of
employees [36(1)(ib)]
6b
c
Any sum paid to an employee as bonus or
commission for services rendered, where such sum
was otherwise payable to him as profits or dividend
[36(1)(ii)]
6c
d Any amount of interest paid in respect of borrowed
capital [36(1)(iii)]
6d
e Amount of discount on a zero-coupon bond
[36(1)(iiia)]
6e
f Amount of contributions to a recognised provident
fund [36(1)(iv)]
6f
g Amount of contributions to an approved
superannuation fund [36(1)(iv)]
6g
h Amount of contribution to a pension scheme
referred to in section 80CCD [36(1)(iva)]
6h
i Amount of contributions to an approved gratuity
fund [36(1)(v)]
6i
j Amount of contributions to any other fund
6j
k
Any sum received from employees as contribution to
any provident fund or superannuation fund or any
fund set up under ESI Act or any other fund for the
welfare of employees to the extent not credited to the
employees account on or before the due date
[36(1)(va)]
6k
l Amount of bad and doubtful debts [36(1)(vii)]
6l
m Provision for bad and doubtful debts [36(1)(viia)]
6m
n Amount transferred to any special reserve
[36(1)(viii)]
6n
o Expenditure for the purposes of promoting family
planning amongst employees [36(1)(ix)]
6o
p
Amount of securities transaction paid in respect of
transaction in securities if such income is not
included in business income [36(1)(xv)]
6p
q
Marked to market loss or other expected loss as
computed in accordance with the ICDS notified u/s
145(2) [36(1)(xviii)]
6q
r Expenditure for purchase of sugarcane in excess of
the government approved price [36(1)(xvii)]
6r
s Any other disallowance
6s
t Total amount disallowable under section 36 (total of 6a to 6s)
6t
u Total number of employees employed by the company (mandatory in case
company has recognized Provident Fund)
i deployed in India
i
ii deployed outside India
ii
iii Total
iii
7 Amounts debited to the profit and loss account, to the extent disallowable under section
a Expenditure of capital nature [37(1)]
7a
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
259
b Expenditure of personal nature [37(1)]
7b
c Expenditure laid out or expended wholly and
exclusively NOT for the purpose of business or
7c
d
Expenditure on advertisement in any souvenir,
brochure, tract, pamphlet or the like, published by a
political party [37(2B)]
7d
e Expenditure by way of penalty or fine for violation of
any law for the time being in force
7e
f Any other penalty or fine
7f
g Expenditure incurred for any purpose which is an
offence or which is prohibited by law
7g
h Amount of any liability of a contingent nature
7h
i Any other amount not allowable under section 37
7i
j Total amount disallowable under section 37 (total of 7a to 7i)
7j
8 A. Amounts debited to the profit and loss account, to the extent disallowable under
section 40
a
Amount disallowable under section 40 (a)(i), on
account of non-compliance with the provisions of
Chapter XVII-B
Aa
b
Amount disallowable under section 40(a)(ia) on
account of non-compliance with the provisions of
Chapter XVII-B
Ab
c
Amount disallowable under section 40 (a)(ib), on
account of non-compliance with the provisions of
Chapter VIII of the Finance Act, 2016
Ac
d
Amount disallowable under section 40(a)(iii) on
account of non-compliance with the provisions of
Chapter XVII-B
Ad
e Amount of tax or rate levied or assessed on the
basis of profits [40(a)(ii)]
Ae
f Amount paid as wealth tax [40(a)(iia)]
Af
g Amount paid by way of royalty, license fee,
service fee etc. as per section 40(a)(iib)
Ag
h
Amount of interest, salary, bonus, commission or
remuneration paid to any partner or member
[40(b)]
Ah
i Any other disallowance
Ai
j Total amount disallowable under section 40(total of Aa to Ai)
8Aj
B. Any amount disallowed under section 40 in any preceding previous year but
allowable during the previous year
8B
9 Amounts debited to the profit and loss account, to the extent disallowable under section
40A
a Amounts paid to persons specified in section
40A(2)(b)
9a
b
Amount paid otherwise than by account payee
cheque or account payee bank draft or use of
electronic clearing system through a bank account or
through such electronic mode as may be prescribed,
disallowable under section 40A(3)
9b
c Provision for payment of gratuity [40A(7)]
9c
d
any sum paid by the assessee as an employer for
setting up or as contribution to any fund, trust,
company, AOP, or BOI or society or any other
institution [40A(9)]
9d
e Marked to market loss or other expected loss except
as allowable u/s 36(1)(xviii) [40A(13)]
9e
f Any other disallowance
9f
g Total amount disallowable under section 40A
9g
10 Any amount disallowed under section 43B in any preceding previous year but
allowable during the previous year
a Any sum in the nature of tax, duty, cess or fee under
any law
10a
260
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b
Any sum payable by way of contribution to any
provident fund or superannuation fund or gratuity
fund or any other fund for the welfare of employees
10b
c Any sum payable to an employee as bonus or
commission for services rendered
10c
d
Any sum payable as interest on any loan or
borrowing from any public financial institution or a
State financial corporation or a State Industrial
investment corporation
10d
da
Any sum payable as interest on any loan or
borrowing from such class of non-banking financial
companies as may be notified by the Central
Government
10da
e
Any sum payable as interest on any loan or
borrowing from any scheduled bank or a co-
operative bank other than a primary agricultural
credit society or a primary co-operative agricultural
and rural development bank
10e
f Any sum payable towards leave encashment
10f
g Any sum payable to the Indian Railways for the use
of railway assets
10g
h
Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
Micro, Small and Medium Enterprises Development
Act, 2006
10h
i Total amount allowable under section 43B (total of 10a to 10h)
10i
11 Any amount debited to profit and loss account of the previous year but disallowable
under section 43B
a Any sum in the nature of tax, duty, cess or fee under
any law
11a
b Any sum payable by way of contribution to any
provident fund or superannuation fund or gratuity
fund or any other fund for the welfare of employees
11b
c Any sum payable to an employee as bonus or
commission for services rendered
11c
d Any sum payable as interest on any loan or
borrowing from any public financial institution or a
State financial corporation or a State Industrial
investment corporation
11d
da Any sum payable as interest on any loan or
borrowing from such class of non-banking financial
companies as may be notified by the Central
Government, in accordance with the terms and
conditions of the agreement governing such loan or
borrowing
11da
e Any sum payable as interest on any loan or
borrowing from any scheduled bank or a co-
operative bank other than a primary agricultural
credit society or a primary co-operative agricultural
and rural development bank
11e
f Any sum payable towards leave encashment
11f
g Any sum payable to the Indian Railways for the use
of railway assets
11g
h Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
Micro, Small and Medium Enterprises Development
Act, 2006
11h
i Total amount disallowable under Section 43B(total of 11a to 11h)
11i
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty
12a
b Service tax
12b
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
261
c VAT/sales tax
12c
d Central Goods & Service Tax (CGST)
12d
e State Goods & Services Tax (SGST)
12e
f Integrated Goods & Services Tax (IGST)
12f
g Union Territory Goods & Services Tax (UTGST)
12g
h Any other tax
12h
i Total amount outstanding (total of 12a to 12h)
12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC
13
14 Any amount of profit chargeable to tax under section 41
14
15 Amount of income or expenditure of prior period credited or debited to the profit and
loss account (net)
15
16 Amount of expenditure disallowed u/s 14A
16
17
Whether assessee is exercising option under subsection 2A of section 92CE Tick)
Yes No
[If yes , please fill schedule TPSA]
17
Part A – QD
Quantitative details (mandatory if liable for audit under section 44AB)
QUANTITATIVE DETAILS
(a) In the case of a trading concern
1 Opening stock
1
2 Purchase during the previous year
2
3 Sales during the previous year
3
4 Closing stock
4
5 Shortage/ excess, if any
5
(b) In the case of a manufacturing concern
6 Raw materials
a Opening stock
6a
b Purchases during the previous year
6b
c Consumption during the previous year
6c
d Sales during the previous year
6d
e Closing stock
6e
f Yield finished products
6f
g Percentage of yield
6g
h Shortage/ excess, if any
6h
7 Finished products/ By-products
a opening stock
7a
b purchase during the previous year
7b
c quantity manufactured during the previous year
7c
d sales during the previous year
7d
e closing stock
7e
f shortage/ excess, if any
7f
262
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule HP
Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of
property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country PIN Code/ Zip code
Is the property co-owned? Yes No (if “YES” please enter following details)
Assessee’s percentage of share in the property %
Name of other Co-owner(s)
PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property (%)
I
II
[Tick the applicable
option]
Let out
Deemed let out
Name(s) of
Tenant(s) (if let
out)
PAN/Aadhaar No. of Tenant(s)
(Please see note)
PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS
credit is claimed)
I
II
A
Gross rent received or receivable or lettable value
(higher of the two, if let out for whole of the year; lower of the two if let out for part of
the year)
1a
B The amount of rent which cannot be realized
1b
C Tax paid to local authorities
1c
D Total (1b + 1c)
1d
E Annual value (1a – 1d)
1e
F Annual value of the property owned (own percentage share x 1e)
1f
G 30% of 1f
1g
H Interest payable on borrowed capital
1h
I Total (1g + 1h)
1i
J Arrears/Unrealised rent received during the year less 30%
1j
K Income from house property 1 (1f – 1i + 1j)
1k
(fill up details separately for each property)
2 Pass through income/ Loss if any *
2
3 Income under the head “Income from house property” (1k + 2)
(if negative, take the figure to 2i of schedule CYLA)
3
NOTE Furnishing of PAN/Aadhaar No. of tenant is mandatory if tax is deducted under section 194 -IB.
Furnishing of TAN of tenant is mandatory if tax is deducted under section 194-I.
Schedule BP
Computation of income from business or profession
INCOME FROM BUSINESS OR PROFESSION
A From business or profession other than speculative business and specified business
1 Profit before tax as per profit and loss account (item 54, 62(ii), 63(ii), 64(iv), 65(iii) &
66(iv) of Part A-P&L )
1
2a
Net profit or loss from speculative business included in 1 (enter
–ve sign in case of loss) [Sl. No. 66iv of Schedule P&L]
2a
2b Net profit or Loss from Specified Business u/s 35AD included in
1 (enter –ve sign in case of loss)
2b
3
Income/ receipts credited to profit and
loss account considered under other heads
of income or chargeable u/s 115BBF or
chargeable u/s 115BBG or chargeable u/s
115BBH
a House property 3a
b Capital gains
3b
c Other sources
3c
ci Dividend income 3ci
cii Other than
dividend income 3cii
d u/s 115BBF
3d
e u/s 115BBG
3e
[भागII—खण् ि 3(i)]
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263
f
u/s 115BBH (net
of Cost of
Acquisition , if
any)
3f
(Item No. A of
Schedule VDA)
4a
Profit or loss included in 1, which is referred to in section 44AD/
44ADA/ 44AE/ 44B/ 44BB/ 44BBA / 44DA/ First schedule of
Income-tax Act(other than profit from life insurance business
referred to in section 115B) (Dropdown to be provided)
4a
4b Profit and gains from life insurance business referred to in
section 115B
4b
4c Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A)
and 8 (Dropdown to be provided)
4c
5 Income credited to Profit and Loss account (included in 1) which is exempt
a Share of income from firm(s)
5a
b Share of income from AOP/ BOI
5b
c Any other exempt income (specify
nature and amount)
i
Ci
ii
Cii
iii Total (ci + cii)
5ciii
d Total exempt income (5a + 5b + 5ciii)
5d
6 Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 3e – 3f - 4a –4b-4c–– 5d)
6
7
Expenses debited to profit and loss
account considered under other heads of
income/related to income chargeable u/s
115BBF/or u/s 115BBG or u/s 115BBH
a House
property
7a
b Capital gains 7b
c Other sources 7c
d u/s 115BBF
7d
e u/s 115BBG
7e
f
u/s 115BBH
(other than
Cost of
Acquisition)
7f
8a Expenses debited to profit and loss account which relate to
exempt income
8a
8b Expenses debited to profit and loss account which relate to
exempt income and disallowed u/s 14A (16 of Part A-OI)
8b
9 Total (7a + 7b + 7c + 7d + 7e + 7f + 8a+ 8b)
9
10 Adjusted profit or loss (6+9)
10
11 Depreciation and amortisation debited to profit and loss account
11
12 Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and
32(1)(iia) (column 6 of Schedule-DEP)
12i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT
R l
)
12ii
iii Total (12i + 12ii)
12iii
13 Profit or loss after adjustment for depreciation (10 +11 – 12iii)
13
14 Amounts debited to the profit and loss account, to the
extent disallowable under section 36 (6t of Part A-OI) 14
15 Amounts debited to the profit and loss account, to the
extent disallowable under section 37 (7j of Part A-OI) 15
16 Amounts debited to the profit and loss account, to the
extent disallowable under section 40 (8Aj of Part A-OI) 16
17 Amounts debited to the profit and loss account, to the
extent disallowable under section 40A (9g of PartA-OI) 17
18
Any amount debited to profit and loss account of the
previous year but disallowable under section 43B (11i of
Part A-OI)
18
19 Interest disallowable under section 23 of the Micro, Small
and Medium Enterprises Development Act, 2006
19
20 Deemed income under section 41
20
264
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
21
Deemed income under section 32AC/ 32AD/ 33AB/
33ABA/35ABA/35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/
80HHD/ 80-IA
21
22 Deemed income under section 43CA
22
23 Any other item of addition under section 28 to 44DB
23
24
Any other income not included in profit and loss
account/any other expense not allowable (including
income from salary, commission, bonus and interest from
firms in which assessee is a partner)
24
25
Increase in profit or decrease in loss on account of ICDS
adjustments and deviation in method of valuation of stock
(Column 3a + 4d of Part A- OI)
25
26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25)
26
27 Deduction allowable under section 32(1)(iii)
27
28
Amount of deduction under section 35 or 35CCC or
35CCD in excess of the amount debited to profit and loss
account (item x(4) of Schedule ESR) (if amount deductible
under section 35 or 35CCC or 35CCD is lower than amount
debited to P&L account, it will go to item 24)
28
29
Any amount disallowed under section 40 in any preceding
previous year but allowable during the previous year(8B
of Part A-OI)
29
30
Any amount disallowed under section 43B in any
preceding previous year but allowable during the previous
year (10i of Part A-OI)
30
31 Any other amount allowable as deduction
31
32
Decrease in profit or increase in loss on account of ICDS
adjustments and deviation in method of valuation of stock
(Column 3b + 4e of Part A- OI)
32
33 Total (27+28+29+30+31+32)
33
34 Income (13+26-33)
34
35 Profits and gains of business or profession deemed to be under -
i
Section 44AD [62(ii) of schedule]
35i
ii Section 44ADA [63(ii) of schedule]
35ii
iii Section 44AE [64(iv) of schedule]
35iii
iv Section 44B
35iv
v
Section 44BB
35v
vi Section 44BBA
35vi
vii Section 44DA
35 vii
(item 4 of Form 3CE)
viii First Schedule of Income-tax Act (other
than
35viii
ix Total (35i to 35viii)
35 ix
36 Net profit or loss from business or profession other than speculative and specified
business
36
37
Net Profit or loss from business or profession other than speculative business and
specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not
applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+ 37b + 37c
A37
a Income chargeable under Rule 7
37a
b Deemed income chargeable under Rule 7A
37b
c Deemed income chargeable under Rule 7B(1)
37c
d Deemed income chargeable under Rule 7B(1A)
37d
e Deemed income chargeable under Rule 8
37e
f Income other than Rule 7A, 7B & Rule 8 (Item No. 36)
37f
38
Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1),
7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act
[4c-(37a+37b+37c+37d+37e)]
38
B Computation of income from speculative business
39 Net profit or loss from speculative business as per profit or loss account
39
40 Additions in accordance with section 28 to 44DB
40
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265
41 Deductions in accordance with section 28 to 44DB
41
42 Income from speculative business (if loss, take the figure to 6xvii of schedule CFL)
B42
C Computation of income from specified business under section 35AD
43 Net profit or loss from specified business as per profit or loss account
43
44 Additions in accordance with section 28 to 44DB
44
45 Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i)
35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)
45
46 Profit or loss from specified business 43+44-45)
46
47 Deductions in accordance with section 35AD(1)
47
48 Income from Specified Business ( 46-47) (if loss, take the figure to 7xv
ii of schedule CFL)
C48
49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected
from drop down menu)
C49
D Income chargeable under the head ‘Profits and gains from business or profession’
(A37+B42+C48)
D
E Intra-head set off of business loss of current year
Sl. Type of Business income
Income of current year (Fill this
column only if figure is zero or
i i
)
Business loss set offBusiness income remaining after set
off
(1)
(2)
(3) = (1) – (2)
i Loss to be set off (Fill this
row only if figure is
(A37)
ii Income from speculative
business
(B42)
iii Income from specified
business
(C48)
iv Income from life insurance
business under section
(4b)
v Total loss set off (ii + iii+iv )
v Loss remaining after set off (i – v)
Schedule DPM
Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction
under any other section)
DEPRECIATION ON PLANT AND MACHINERY
1 Block of assets
Plant and machinery
2 Rate (%)
15
30
40
45
(i)
(ii)
(iii)
(iv)
3a Written down value on the first day of
previous year
3b Adjustment as per second proviso to
sub-section (3) of section 115BAC
(Refer to rule 5)
3 Total (3a + 3b)
4 Additions for a period of 180 days or
more in the previous year
5 Consideration or other realization
during the previous year out of 3 or 4
6 Amount on which depreciation at full
rate to be allowed ( 3+4 – 5) (enter 0, if
result is negative)
7 Additions for a period of less than 180
days in the previous year
8 Consideration or other realizations
during the year out of 7
9 Amount on which depreciation at half
rate to be allowed (7 – 8) (enter 0, if
result in negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Additional depreciation, if any, on 4
13 Additional depreciation, if any, on 7
266
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
14 Additional depreciation relating to
immediately preceding year’ on asset
put to use for less than 180 days
15 Total
depreciation*
(10+11+12+13+14)
16 Depreciation disallowed under section
38(2) of the I.T. Act (out of column 15)
17 Net aggregate depreciation (15-16)
18 Proportionate aggregate depreciation
allowable in the event of succession,
amalgamation, demerger etc. (out of
column 17)
19 Expenditure incurred in connection
with transfer of asset/ assets
20 Capital gains/ loss under section 50*
(5 + 8 – 3-4 -7 – 19) (enter negative
only if block ceases to exist)
21 Written down value on the last day of
previous year* (6+ 9 -15) (enter 0 if
result is negative)
Schedule DOA
Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction)
DEPRECIATION ON OTHER ASSETS
1 Block of assets
Land Building (not including land) Furniture and
fittings
Intangible
assets
Ships
2 Rate (%)
Nil
5
10
40
10
25
20
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
3 Written down value on the first day of
previous year
4 Additions for a period of 180 days or
more in the previous year
5 Consideration or other realization
during the previous year out of 3 or
4
6 Amount on which depreciation at full
rate to be allowed (3 + 4 -5) (enter 0,
if result is negative)
7 Additions for a period of less than 180
days in the previous year
8 Consideration or other realizations
during the year out of 7
9 Amount on which depreciation at half
rate to be allowed (7-8) (enter 0, if
result in negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Total depreciation* (10+11)
13 Depreciation disallowed under section
38(2) of the I.T. Act (out of column 12)
14 Net aggregate depreciation (12-13)
15 Proportionate aggregate depreciation
allowable in the event of succession,
amalgamation, demerger etc. (out of
column 14)
16 Expenditure incurred in connection
with transfer of asset/ assets
17 Capital gains/ loss under section 50
(5 + 8 -3-4 -7 -16) (enter negative only if
block ceases to exist)
18 Written down value on the last day of
previous year* (6+ 9 -12) (enter 0 if
result is negative)
Schedule DEP
Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as deduction
[भागII—खण् ि 3(i)]
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267
under any other section)
SUMMARY OF
DEPRECIATION
ON ASSETS
1 Plant and machinery
a Block entitled for depreciation @ 15 per cent
( Schedule DPM – 17i or 18i as applicable)
1a
b Block entitled for depreciation @ 30 per cent
( Schedule DPM – 17ii or 18ii as applicable)
1b
c Block entitled for depreciation @ 40 per cent
( Schedule DPM – 17iii or 18iii as applicable)
1c
d Block entitled for depreciation @ 45 per cent
( Schedule DPM – 17iv or 18iv as applicable)
e Total depreciation on plant and machinery ( 1a + 1b + 1c +1d)
1d
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 14ii or 15ii as applicable)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 14iii or 15iii as applicable)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 14iv or 15iv as applicable)
2c
d Total depreciation on building (total of 2a + 2b + 2c)
2d
3 Furniture and fittings(Schedule DOA- 14v or 15v as applicable)
3
4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable)
4
5 Ships (Schedule DOA- 14vii or 15vii as applicable)
5
6 Total depreciation ( 1e+2d+3+4+5)
6
Schedule DCG
Deemed Capital Gains on sale of depreciable assets
1
Plant and machinery
a Block entitled for depreciation @ 15 per cent (Schedule
DPM – 20i)
1a
b Block entitled for depreciation @ 30 per cent
(Schedule DPM – 20ii)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM – 20iii)
1c
d Block entitled for depreciation @ 45 per cent
(Schedule DPM – 20iv)
e Total ( 1a +1b + 1c + 1d)
1d
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 17ii)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 17iii)
2b
c Block entitled for depreciation @ 40 per cent (Schedule
DOA- 17iv)
2c
d Total ( 2a + 2b + 2c)
2d
3 Furniture and fittings ( Schedule DOA- 17v)
3
4 Intangible assets (Schedule DOA- 17vi)
4
5 Ships (Schedule DOA- 17vii)
5
6 Total ( 1e+2d+3+4+5)
6
Schedule ESR
Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD)
Sl No
Expenditure of the nature
referred to in section
(1)
Amount, if any, debited to
profit and loss account
(2)
Amount of deduction allowable
(3)
Amount of deduction in excess of the
amount debited to profit and loss
account
(4) = (3) – (2)
i
35(1)(i)
ii
35(1)(ii)
268
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii
35(1)(iia)
iv
35(1)(iii)
v
35(1)(iv)
vi
35(2AA)
vii
35(2AB)
viii
35CCC
ix
35CCD
x
Total
NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per
Schedule RA.
Schedule CG
Capital Gains
CAPITAL GAINS
A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
Short-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property)(in case of co -ownership, enter your share of capital
gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains [in case (aii) does not exceed 1.10
times (ai), take this figure as (ai), or else take (aii)]
aiii
b
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read with
Rule 8AB
bi
ii
Cost of acquisition without indexation
bii
iii
Cost of Improvement without indexation
biii
iv
Expenditure wholly and exclusively in connection with transfer
biv
v
Total (bi + bii + biii+biv)
Bv
c
Balance (aiii – bv)
1c
d
Deduction under section 54G/54GA (Specify details in item D below)
1d
e
Short-term Capital Gains on Immovable property (1c – 1d)
A1e
f
In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadhaar
No. of buyer(s)
Percentage
share
Amount
Address of
property,
Country code,
ZIP code
Pin
code State
NOTE ►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is
quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2 From slump sale
A
i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aiii
B
Net worth of the under taking or division
2b
[भागII—खण् ि 3(i)]
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269
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)
a
Full value of consideration
3a
b
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read with
rule 8AB of the Rules
bi
ii
Cost of acquisition without indexation
Bii
iii
Cost of Improvement without indexation
Biii
iv
Expenditure wholly and exclusively in connection with transfer
biv
v
Total (i + ii + iii+iv)
bv
c
Balance (3a – bv)
3c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within
3 months prior to record date and dividend/income/bonus units are received, then
loss arising out of sale of such asset to be ignored (Enter positive value only)
3d
e
Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d)
A3e
4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign
exchange adjustment under first proviso to section 48)
a
STCG on transactions on which securities transaction tax (STT) is paid
A4a
b
STCG on transactions on which securities transaction tax (STT) is not paid
A4
b
5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD
a
i
In case securities sold include shares of a company other than quoted shares,
enter the following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c
Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii
Full value of consideration in respect of securities other than
unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read with
rule 8AB of the Rules
bi
ii
Cost of acquisition without indexation
Bii
Iii
Cost of improvement without indexation
Biii
iv
Expenditure wholly and exclusively in connection with transfer
Biv
v
Total (i + ii + iii+iv )
Bv
c
Balance (5aiii – bv)
5c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired
within 3 months prior to record date and dividend/income/bonus units are
received, then loss arising out of sale of such security to be ignored (Enter positive
value only)
5d
e
Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d)
A5e
6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
A
i
In case assets sold include shares of a company other than quoted shares,
enter the following details
270
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c
Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii
Full value of consideration in respect of assets other than
unquoted shares
aii
iii
Total (ic + ii)
aiii
B
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read with
rule 8AB of the Rules
bi
ii
Cost of acquisition without indexation
Bii
iii
Cost of Improvement without indexation
Biii
iv
Expenditure wholly and exclusively in connection with transfer
biv
v
Total (i + ii + iii+iv)
bv
C
Balance (6aiii – bv)
6c
D
In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if
asset
bought/acquired
within
3
months
prior
to
record
date
and
dividend/income/bonus units are received, then loss arising out of sale of such asset
to be ignored (Enter positive value only)
6d
E
Deemed short term capital gains on depreciable assets (6 of schedule- DCG)
6e
f
Deduction under section 54G/54GA
6f
g
STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e – 6f)
A6g
7 Amount deemed to be short term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the
Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
Sl.
Previous year in which
asset transferred
Section under which
deduction claimed in that
year
New asset acquired/constructed
Amount not used for
new asset or remained
unutilized in Capital
gains account (X)
Previous year in
which asset
acquired/constru
cted
Amount utilized out of
Capital Gains account
i
2020-21
54G/54GA
ii
2021-22
54G/54GA
iii
2022-23
54G/54GA
b Amount deemed to be short term capital gains u/s 54G/54GA, other than at ‘a’
c Amount deemed to be short term capital gains as per Section 45(4) read with Section 9B of the Act
7c
Sl.
NO
. 4b
of
for
m
5c
Amount deemed to be short term capital gains (Xi + Xii +Xiii + b +c)
A7
8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a+ A8b + A8c)
A8
a
Pass Through Income/Loss in the nature of Short Term Capital Gain,
chargeable @ 15%
A8a
b
Pass Through Income/Loss in the nature of Short Term Capital Gain,
chargeable @ 30%
A8b
[भागII—खण् ि 3(i)]
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:
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271
c
Pass Through Income/Loss in the nature of Short Term Capital Gain,
chargeable at applicable rates
A8c
9 Amount of STCG included in A1 – A8 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA
Sl. No.
Amoun
t of
income
Item No. A1 to
A8 above in
which included
Country
name &
Code
Article
of
DTAA
Rate as
per
Treaty
(enter
NIL, if
not
chargeab
le)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as per
I.T. Act
Applicable rate
[lower of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of STCG claimed as not chargeable to tax in India as per DTAA
A9a
b
Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA
A9
b
10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8-A9a )
A10
B Long-term capital gain (LTCG) (Sub-items 6, 7& 8 are not applicable for residents)
Long-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property)(in case of co-ownership, enter your share of Capital
Gain)
Date of purchase/ acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains [in case (aii) does not exceed 1.10
times (ai), take this figure as (ai), or else take (aii)]
aiii
b
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read with
rule 8AB of the Rules
bi
ii
Cost of acquisition
bii
iia
Cost of acquisition with indexation
biia
iib
Total cost of improvement with indexation
biib
(a)
Cost of Improvement
(b)
Year of Improvement
(c ) Cost of Improvement with Indexation
Add Row
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi+bi+bii +biii )
biv
c
Balance (aiii – biv)
1c
d
Deduction under section 54EC/54G/54GA (Specify details in item D below)
1d
e
Long-term Capital Gains on Immovable property (1c – 1d)
B1e
f
In case of transfer of immovable property, please furnish the following details (see note)
272
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
S.No.
Name of buyer(s)
PAN/Aadhaar
No. of buyer(s)
Percentage
share
Amount
Address of
property,
Country code,
ZIP code
Pin
code
State
NOTE►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is
quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2 From slump sale
a
i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aiii
b
Net worth of the under taking or division
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 bonds or debenture (other than capital indexed bonds issued by Government)
a
Full value of consideration
3a
b
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read
with rule 8AB of the Rules
bi
ii
Cost of acquisition without indexation
bii
iii
Cost of improvement without indexation
biii
iv
Expenditure wholly and exclusively in connection with
transfer
Biv
v
Total (bi + bii +biii+biv)
bv
c
LTCG on bonds or debenture – (3a-bv)
B3c
4 From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable
a
Full value of consideration
4a
b
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read
with rule 8AB of the Rules
bi
Ii
Cost of acquisition without indexation
bii
iii
Cost of improvement without indexation
biii
iv
Expenditure wholly and exclusively in connection with
transfer
Biiv
v
Total (bi + bii +biii+biv)
bv
c
Long Term Capital Gains on assets at B4 (4a – bv)
4c
5 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 B5(Column 14 of schedule 112A)
B5
6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under
first proviso to section 48)
LTCG computed without indexation benefit
B6
7 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)©, (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
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
273
a
i
In case securities sold include shares of a company other than quoted shares, enter the following
details
a Full value of consideration received/receivable in
respect of unquoted shares
ia
b Fair market value of unquoted shares determined in
the prescribed manner
ib
c
Full value of consideration in respect of unquoted
shares adopted as per section 50CA for the purpose of
Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of securities other than
unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read
with rule 8AB of the Rules
bi
ii
Cost of acquisition without indexation
bii
iii
Cost of improvement without indexation
biii
iv
Expenditure wholly and exclusively in connection with
transfer
biiv
v
Total (bi + bii +biii+biv)
bv
c
Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii-bv)
B7c
8 For NON-RESIDENTS - From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which
STT is paid under section 112A
Long-term Capital Gains on sale of capital assets at B8 (Column 14 of 115AD(1)(b)(iii) proviso)
B8
9 From sale of assets where B1 to B8 above are not applicable
a
i
In case assets sold include shares of a company other than
quoted shares, enter the following details
a
Full value of consideration received/receivable in
respect of unquoted shares
ia
b
Fair market value of unquoted shares determined
in the prescribed manner
ib
c
Full value of consideration in respect of unquoted
shares adopted as per section 50CA for the
purpose of Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of assets other than
unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read
with rule 8AB of the Rules
bi
ii
Cost of acquisition with indexation
bii
iii
Cost of improvement with indexation
biii
iv
Expenditure wholly and exclusively in connection with
transfer
biiv
v
Total (bi + bii +biii+biv)
bv
c
Balance (aiii – bv)
9c
d
Deduction under section 54D//54G/54GA (Specify details in item D below)
9d
e
Long-term Capital Gains on assets at B9 above (9c- 9d)
B9e
10
Amount deemed to be long-term capital gains
a
Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the
Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
S.no Previous year in which asset transferred
Section under which
deduction claimed in
New asset acquired/constructed
Amount not used for new
asset or remained unutilized
274
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Previous year in
which asset
acquired/construc
ted
Amount utilised
out of Capital
Gains account
in Capital gains account (X)
i
2020-21
54D/54G/54GA
ii
2021-22
54D/54G/54GA/54GB
iii
2022-23
54D/54G/54GA
b Amount deemed to be long-term capital gains, other than at ‘a’
c Amount deemed to be long term capital gains as per Section 45(4) read with Section 9B of the Act
10c Sl.
NO
. 4b
of
for
m
5c
Amount deemed to be long-term capital gains (Xi + Xii + Xiii + b+c)
B10
11 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B11a1+11a2 + B11b)
B11
a1
Pass Through Income/ Loss in the nature of Long Term Capital Gain,
chargeable @ 10% u/s 112A
B11a1
a2
Pass Through Income/Loss in the nature of Long Term Capital Gain,
chargeable @ 10% under sections other than 112A
B11a2
b
Pass Through Income/ Loss in the nature of Long Term Capital Gain,
chargeable @ 20%
B11b
12 Amount of LTCG included in items B1 to B11 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA
Sl. No.
Amoun
t of
income
Item No. B1
to B11
above in
which
included
Country
name &
Code
Article of
DTAA
Rate as
per
Treaty
(enter
NIL, if
not
chargeabl
e)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as per
I.T. Act
Applicable rate
[lower of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of LTCG claimed as not chargeable to tax in India as per DTAA
B12a
b
Total amount of LTCG claimed as chargeable to tax at special rates in India as per DTAA
B12b
13Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11-12a]
B13
C1 Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below)
C1
C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA)
C2
C3
Income chargeable under the head “CAPITAL GAINS” (C1 + C2)
C3
D Information about deduction claimed against Capital Gains
1 In case of deduction u/s 54D/54EC /54G/54GA give following details
a
Deduction claimed u/s 54D
i
Date of acquisition of original asset
ai
dd/mm/yyyy
ii
Cost of purchase/ construction of new land or building for
industrial undertaking
aii
iii
Date of purchase of new land or building
aiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before
due date
aiv
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
275
(iva)Date of Deposit
(ivb) Account Number
(ivc) IFS Code
ddmm/yyyy
v
Amount of deduction claimed
av
b
Deduction claimed u/s 54EC
i
Date of transfer of original asset
bi
dd/mm/yyyy
ii
Amount invested in specified/notified bonds
(not exceeding fifty lakh rupees)
bii
iii
Date of investment
biii
dd/mm/yyyy
iv
Amount of deduction claimed
biv
c
Deduction claimed u/s 54G
i
Date of transfer of original asset
ci
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or construction of
new asset
cii
iii
Date of purchase/construction of new asset in an area other
than urban area
ciii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before
due date
civ
(iva) Date of Deposit
(ivb) Account Number
(ivc) IFS Code
ddmm/yyyy
v
Amount of deduction claimed
cv
d
Deduction claimed u/s 54GA
i
Date of transfer of original asset from urban area
di
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or construction of
new asset
dii
iii
Date of purchase/construction of new asset in SEZ
diii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before
due date
div
(iva) Date of Deposit
(ivb) Account Number
(ivc) IFS Code
ddmm/yyyy
v
Amount of deduction claimed
dv
e Total deduction claimed (1a + 1b + 1c + 1d)
E
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)
Sl.Type of Capital
Gain
Gain of current year
(Fill this column only
if computed figure is
positive)
Short term capital loss set off
Long term capital loss set off
Current
year’s
capital
gains
remainin
g after
set off
(9=1-2-3-
4-5-6-7-
8)
remainin
g after set
off
(9=1-2-3-
4-5-6-7-8)
15% 30% applicable rate
DTA
A
rates
10%
20%
DTA
A
rates
1
2
3
4
5
6
7
8
9
276
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i
Loss to be set off
(Fill this row if
figure computed
is
negative)
(A3e*
+
A4a*+
A8a*)
(A5e*
+
A8b*)
(A1e*+
A2c*+A4b*+A6g
* +A7*+A8c* )
A9b
(B4c*+ B5*+
B7c*+ B8*+
B9e*
B11a1*+B11a2
* )
(B1e*+
B2e*+B3c*+B6*+B9e*
+ B10*+ B11b*)
B12b
ii
Short
term
capita
l gain
15%
(A3e*+ A4a*+ A8a*)
iii
30%
(A5e*+ A8b*)
iv
applicabl
e rate
(A1e*+
A2c*+A4b*+A6g*
+A7*+A8c* )
v
DTAA
rates
A9b
vi Long
term
capita
l gain
10%
(B4c*+ B5*+ B7c*+
B8*+ B9e*
B11a1*+B11a2* )
vii
20%
(B1e*+
B2e*+B3c*+B6*+B9e*
+ B10*+ B11b*)
vii
i
DTAA
rates
B12b
ix Total loss set off (ii + iii + iv + v + vi +
vii + viii)
x Loss remaining after set off (i-ix)
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the
amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the
amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
F Information about accrual/receipt of capital gain
Type of Capital gain / Date
Upto 15/6
(i)
16/6 to 15/9
(ii)
16/9 to 15/12
(iii)
16/12
to
15/3
(iv)
16/3 to
31/3
(v)
1 Short-term capital gains taxable at the rate of 15%
Enter value from item 5vi of schedule BFLA, if any.
2 Short-term capital gains taxable at the rate of 30%
Enter value from item 5vii of schedule BFLA, if any.
3 Short-term capital gains taxable at applicable rates
Enter value from item 5viii of schedule BFLA, if any.
4 Short-term capital gains taxable at DTAA rates
Enter value from item 5ix of schedule BFLA, if any.
5 Long- term capital gains taxable at the rate of 10%
Enter value from item 5x of schedule BFLA, if any.
6 Long- term capital gains taxable at the rate of 20%
Enter value from item 5xi of schedule BFLA, if any.
7 Long- term capital gains taxable at the rate DTAA rates
Enter value from item 5xii of schedule BFLA, if any.
8
Capital gains on transfer of Virtual Digital Asset taxable at
the rate of 30%
Enter value from item 17B of schedule SI, if any
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
277
Schedule
112A
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under
section 112A
Sl.
No.
Share/
Unit
acquir
ed
ISI
N
Co
de
Name
of the
Share/
Unit
No. of
Shares/
Units
Sale-
price
per
Share/
Unit
Full
Value of
Conside
ration- if
shares
are
acquired
on or
before
31.01.20
18
(Total
Sale
Value)
(4*5)
-If
Shares
are
acquired
after
31.01.20
18-
please
enter
full
value of
consider
ation
Cost
of
acquis
ition
witho
ut
index
ation
Highe
r of 8
and 9
Cost
of
acquis
ition
If the
long
term
capita
l asset
was
acquir
ed
before
01.02.
2018,
Lower
of 6
and
11
Fair
Market
Value
per
share/u
nit as
on 31st
Januar
y,2018
Total
Fair
Mark
et
Valu
e of
capit
al
asset
as
per
sectio
n
55(2)
(ac)-
(4*1)
Expendit
ure
wholly
and
exclusive
ly in
connecti
on with
transfer
Total
deductio
ns
(7+12)
Bala
nce
(6-
13)
Item
5 of
LTC
G
Sche
dule
of
ITR5
(Col
1)
(Col
1a)
(C
ol
2)
(Col
3)
(Col 4)
(Col
5)
(Col 6)
(Col
7)
(Col
8)
(Col
9)
(Col 10)
(Col
11)
(Col 12)
(Col 13)
(Col
14)
1
2
3
4
Add Rows
Total
278
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
115AD(1)(b)(iii) proviso
For NON-RESIDENTS – From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A
Sl.
No.
Share/unit
acquired
ISIN
Code
Name
of the
Share/
Unit
No. of
Shares/
Units
Sale-
price
per
Share/
Unit
Full Value of
Consideration
-if shares are
acquired on
or before
31.01.2018
(Total Sale
Value) (4*5)
-If shares are
acquired
after
31.01.2018-
Please enter
full of
consideration
Cost of
acquisition
without
indexation
Higher of 8
and 9
Cost of
acquisition
If the long
term capital
asset was
acquired
before
01.02.2018,
Lower of 6
and 11
Fair Market
Value per
share/unit as
on 31st
January,2018
Total Fair
Market
Value of
capital
asset as
per section
55(2)(ac)-
(4*10)
Expenditure
wholly and
exclusively in
connection
with transfer
Total
deductions
(7+12)
Balance
(6-13)
Item 8 of
LTCG
Schedule
of ITR5
(Col
1)
(Col 1a)
(Col
2)
(Col 3)
(Col 4)
(Col 5)
(Col 6)
(Col 7)
(Col 8)
(Col 9)
(Col 10)
(Col 11)
(Col 12)
(Col 13)
(Col 14)
1
2
3
4
Add Rows
Total
Schedule VDA
Income from transfer of Virtual Digital Assets
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
Sl. No.
Date of Acquisition
Date of Transfer
Head under which
income to be taxed
(Business/Capital
Gain)
Cost of Acquisition
(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)
Consideration
Received
Income from transfer of Virtual Digital
Assets (enter nil in case of loss) (Col. 6
– Col. 5)
(Col. 1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
Add Rows
A.
Total (Sum of all Positive Incomes of Business Income in Col. 7)
(Item No. 3f of Schedule BP)
B.
Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of Schedule CG)
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
279
Schedule OS
Income from other sources
OTHER SOURCES
1 Gross Income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
a Dividends, Gross (ai + aii)
1a
i Dividend income other than (ii)
ai
ii Dividend income u/s 2(22)(e)
aii
b Interest, Gross (bi + bii + biii + biv+bv)
1b
i From Savings Bank
bi
ii From Deposits (Bank/ Post Office/ Co-operative) Society/)
bii
iiiFrom Income-tax Refund
biii
iv In the nature of Pass through income/ loss
biv
v Others
bv
c Rental income from machinery, plants, buildings, etc., Gross
1c
d Income of the nature referred to in section 56(2)(x) which is chargeable to tax
(di + dii + diii + div + dv)
1d
i Aggregate value of sum of money received without consideration
di
ii In case immovable property is received without consideration, stamp duty
value of property
dii
iiiIn case immovable property is received for inadequate consideration, stamp
duty value of property in excess of such consideration
diii
iv In case any other property is received without consideration, fair market
value of property
div
v In case any other property is received for inadequate consideration, fair
market value of property in excess of such consideration
dv
e Any other income (please specify nature)
1e
Sl.
No. Nature
Amount
1 Any specified sum received by a unit holder from a business trust during the
previous year as referred to in section 56(2)(xii)
Rows can be added as required
2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl. no. 1)
2
ai Winnings from lotteries, crossword puzzles, races, card games etc.
chargeable u/s 115BB
2a
aiiIncome by way of winnings from online games chargeable u/s 115BBJ
2ab
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
nvestments etc. u/s 69B
biv
v Unexplained expenditure etc. u/s 69C
bv
vi Amount borrowed or repaid on hundi u/s 69D
bvi
c Any other income chargeable at special rate (total of ci to cxxii)
2c
i
Dividends received by non-resident (not being company)
or foreign company chargeable u/s 115A(1)(a)(i) other
than proviso to section 115A(1)(a)(A)
ci
280
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ia
Dividend received by non-resident (not being company)
or foreign company from a unit in an International
Financial Services Centre, as referred to in sub-section
(1A) of section 80LA chargeable under proviso to section
115A(1)(a)(A)
cia
ii Interest received from Government or Indian concern on
foreign currency debts chargeable u/s 115A(1)(a)(ii)
cii
iii Interest received from Infrastructure Debt Fund
chargeable u/s 115A(1)(a)(iia)
ciii
iv Interest referred to in section 194LC(1) - chargeable u/s
115A(1)(a)(iiaa) @ 5%
civ
v
Interest referred to in Proviso to section 194LC(1)-
chargeable u/s 115A(1)(a)(iiaa)@4%
cv
vi Interest referred to in section 194LD - chargeable u/s
115A(1)(a)(iiab)
cvi
vii Distributed income being interest referred to in section
194LBA - chargeable u/s 115A(1)(a)(iiac)
cvii
viii
Income from units of UTI or other Mutual Funds
specified in section 10(23D), purchased in Foreign
Currency - chargeable u/s 115A(1)(a)(iii)
cviii
ix
Income from royalty or fees for technical services
received from Government or Indian concern -
chargeable u/s 115A(1)(b) (A) & 115A(1)(b)(B)
cix
x Income by way of interest from bonds purchased in
foreign currency by non-residents - chargeable u/s 115AC
cx
xi Income by way of dividend from GDRs purchased in
foreign currency by non-residents - chargeable u/s 115AC
cxi
xii
Income (other than dividend)received by an FII in respect
of securities (other than units referred to in section
115AB) - chargeable u/s 115AD(1)(i)
cxii
xiii
Income by way of interest received by an FII on bonds or
Government securities referred to in section 194LD –
chargeable as per proviso to section 115AD(1)(i)
cxiii
xiv Income received by non-residents sportsmen or sports
associations chargeable u/s 115BBA
cxiv
xv
Anonymous Donations in certain cases chargeable u/s
115BBC
cxv
xvi Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
cxvi
xvii Income by way of transfer of carbon credits - chargeable
u/s 115BBG
cxvii
xviiiInvestment Income of a Non-Resident Indian - chargeable
u/s 115E
cxviii
xix 115AB(1)(a) - Income in respect of units - off -shore fund
cxix
xx
Income being dividend received by an FII in respect of
securities (other than units referred to in section 115AB) -
chargeable u/s 115AD(1)(i)
cxx
xxi
Income being dividend received by a specified fund in
respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
cxxi
xxii
Income (other than dividend) received by a specified fund
in respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
cxxii
d Pass through income in the nature of income from other sources claimed as chargeable at special
rates (drop down to be provided)
2d
e Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per
DTAA (total of column (2) of table below)
2e
[भागII—खण् ि 3(i)]
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:
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281
Sl.
No.
Amount
of
income
Item
No.1ai,
1b to 1d
to No.2a
to 2d in
which
included
Country
name &
code
Article
of DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as per I.T. Act
Applicable rate
[lower of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3
Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b, 2c, 2d
& 2e)
A Expenses / Deductions other than “C”
3a
B Depreciation (available only if income offered in 1c )
3b
C Interest expenditure on dividend u/s 57(i) (available only if
income offered in 1a)
3c
ci Eligible Interest expenditure u/s 57(i) – computed value
3ci
d Total
3d
4 Amounts not deductible u/s 58
4
5 Profits chargeable to tax u/s 59
5
6 Net Income from other sources 1(after reducing income related to DTAA portion)-3+4+5 (If negative take the
figure to 4i of schedule CYLA)
6
7 Income from other sources (other than from owning and maintaining race horses) (2 + 6) (enter 6 as nil, if
negative)
7
8 Income from the activity of owning race horses
a Receipts
8a
b Deductions under section 57 in relation to receipts at 8a
only
8b
c Amounts not deductible u/s 58
8c
d Profits chargeable to tax u/s 59
8d
e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10 xvii of Schedule CFL)
8e
9 Income under the head “Income from other sources” (7+ 8e) (take 8e as nil if negative)
9
10Information about accrual/receipt of income from Other Sources
S.No.
Other Source Income
Upto 15/6 From 16/6 to 15/9 From 16/9 to
15/12
From 16/12 to
15/3
From 16/3 to 31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Income by way of winnings
from
lotteries, crossword
puzzles, races, games, gambling,
betting etc. referred to in
section 2(24)(ix)
2
Income by way of winnings
from online games u/s 115BBJ
3
Dividend Income referred in Sl.
No 1a(i)
4
Dividend
Income
u/s
115A(1)(a)(i) other than proviso
to section 115A(1)(a)(A) @ 20%
(Including PTI Income)
5
Dividend income under proviso
to sec 115A(1)(a)(A) @10%
(Including PTI Income)
6
Dividend Income u/s 115AC @
10% (Including PTI Income)
282
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
7
Dividend Income (other than
units referred to in section
115AB) received by a FII u/s
115AD(1)(i) @ 20% (Including
PTI Income)
8
Dividend Income (other than
units referred to in section
115AB) received by a specified
fund u/s 115AD(1)(i) @ 10%
(Including PTI Income
9
Dividend income chargeable at
DTAA Rates
Schedule CYLA
Details of Income after Set off of current year losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.No
Head/ Source of Income
Income of current
year (Fill this
column only if
income is zero or
positive)
House property
loss of the
current year set
off
Business Loss
(other than
speculation or
specified
business loss) of
the current year
set off
Other sources loss
(other than loss
from race horses
and amount
chargeable to special
rate of tax) of the
current year set off
Current
year’s
Income
remaining
after set off
1
2
3
4
5=1-2-3-4
i
Loss to be set off
(Fill this row only, if computed
figure is negative)
(3 of Schedule –
HP)
(2v of item E of
Schedule BP)
(6 of Schedule-OS)
ii
House property
(3 of Schedule HP)
iii
Business (excluding Income
from life insurance business u/s
115B, speculation income and
income from specified business)
(A37 of Schedule BP)
iv
Income from life insurance
business
u/s 115B
(3iv of item E of Sch.
BP)
v
Speculation income
(3ii of item E of Sch.
BP)
vi Specified business income u/s
35AD
(3iii of item E of Sch.
BP)
vii Short-term capital gain taxable
@ 15%
(9ii of item E of
Schedule CG)
viii Short-term capital gain taxable
@ 30%
(9iii of item E of
Schedule CG)
ix Short-term capital gain taxable
at applicable rates
(9iv of item E of
Schedule CG)
x
Short-term capital gain taxable
at special rates in India as per
DTAA
(9v of item E of
Schedule CG)
xi Long term capital gain taxable
@ 10%
(9vi of item E of
Schedule CG)
xii Long term capital gain taxable
@ 20%
(9vii of item E of
Schedule CG)
xiii
Long term capital gains taxable
at special rates in India as per
DTAA
(9viii of item E of
Schedule CG)
xiv
Net income from other sources
chargeable at normal
applicable rates
(6 of Schedule OS)
xv
Profit from the activity of
owning and maintaining race
horses
(8e of Schedule OS)
xvi
Income from other sources
taxable at special rates in India
as per DTAA
(2e of Schedule OS)
xvii Total loss set off
xviii Loss remaining after set-off (i – xvii)
[भागII—खण् ि 3(i)]
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:
असािारण
283
Schedule BFLA
Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT FORWARD LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income Income after
set off, if any, of
current year’s
losses as per 5
of Schedule
CYLA)
Brought forward
loss set off
Brought forward
depreciation set off
Brought
forward
allowance under
section 35(4) set
off
Current
year’s
income
remaining
after set off
1
2
3
4
5
i
House property
(5ii of Schedule
CYLA)
(B/f house property
loss)
ii
Business (excluding
Income from life insurance
business u/s 115B,
speculation income and
income from specified
business)
(5iii of Schedule
CYLA)
(B/f business loss,
other than
speculation or
specified business
loss) (Note: B/F loss
set off will be
restricted to
business income
excluding income
u/s 44BB)
Note: B/F depreciation set
off will be restricted to
business income excluding
income u/s 44BB)
iii
Income from life insurance
business u/s 115B
(5iv of Schedule
CYLA)
(B/f business loss,
other than
speculation or
specified business
loss)
iv
Speculation Income
(5v of Schedule
CYLA)
(B/f normal business
or speculation loss)
v
Specified Business Income (5vi of Schedule
CYLA)
(B/f normal business
or specified business
loss)
vi
Short-term capital gain
taxable @ 15%
( 5vii of
Schedule CYLA)
(B/f short-term
capital loss)
vii
Short-term capital gain
taxable @ 30%
( 5viii of
Schedule CYLA)
(B/f short-term
capital loss)
viii
Short-term capital gain
taxable at applicable rates
(5ix of Schedule
CYLA)
(B/f short-term
capital loss)
ix
Short-term capital gain
taxable at special rates in
India as per DTAA
(5x of Schedule
CYLA)
(B/f short-term
capital loss)
x
Long-term capital gain
taxable @ 10%
( 5xi of Schedule
CYLA)
(B/f short-term or
long-term capital
loss)
xi
Long term capital gain
taxable @ 20%
(5xii of Schedule
CYLA)
(B/f short-term or
long-term capital
loss)
xii
Long term capital gains
taxable at special rates in
India as per DTAA
(5xiii of
Schedule CYLA)
(B/f short-term or
long-term capital
loss)
xiii
Net income from other
sources chargeable at
normal applicable rates
(5xiv of
Schedule CYLA)
xiv
Profit from owning and
maintaining race horses
(5xv of Schedule
CYLA)
(B/f loss from horse
races)
xv
Income from other sources
income taxable at special
rates in India as per
DTAA
(5xvi of
Schedule CYLA)
xvi
Total of brought forward loss set off
xvii
Current year’s income remaining after set off Total of (5i + 5ii + 5iii+ 5iv + 5v + 5vi + 5vii + 5viii + 5ix + 5x
+5xi +5xii+ 5xiii + 5xiv+5xv)
284
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
Sl.
No.
Assessment
Year
Date of Filing
(DD/MM/YYYY)
House
property
loss
Loss from business other than loss from
speculative business and specified business
Loss from
speculative
business
Loss from
specified
business
Loss
from life
insurance
business
u/s 115B
Short-term
capital loss
Long-term
Capital loss
Loss from
owning and
maintaining
race horses
Brought
forward
business loss
Amount as
adjusted on
account of
opting for
taxation under
section 115BAD
or 115BAC(1A)
Brought
forward
Business loss
available for set
off during the
year
1
2
3
4
5a
5b
5c=5a-5b
6
7
8
9
10
11
i 2010-11
ii 2011-12
iii 2012-13
iv 2013-14
v 2014-15
vi 2015-16
vii 2016-17
viii 2017-18
ix 2018-19
x 2019-20
xi 2020-21
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
285
xii 2021-22
xiii 2022-23
xiv 2023-24
xv Total of earlier
year losses b/f
xvi
Adjustment of
above losses in
Schedule BFLA
(2i of
Schedule
BFLA)
(2ii of Schedule
BFLA)
(2iv of
Schedule
BFLA)
(2v of
Schedule
BFLA)
(2iii of
schedule
BFLA)
(2xiii of
Schedule
BFLA)
xvii
2024-25
(Current year
losses)
(2xvii of
Schedule
CYLA
(3xvii of
Schedule CYLA)
(B42 of
Schedule
BP, if –ve)
(C48 of
Schedule
BP, if –ve)
(A4b of
Schedule
BP, if –ve
(2x+3x+4x+5x)
of item E of
Schedule CG)
(6x+7x+8x) of
item E of
Schedule CG)
(8e of
Schedule
OS, if –ve)
xviii
Current year
loss distributed
among the unit-
holder
(Applicable for
Investment
fund only)
xix
Current year
losses to be
carried
forward (xvii-
xviii)
xx
Total loss
Carried
forward to
future years
(xv-xvi+xix)
286
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule UD
Unabsorbed depreciation and allowance under section 35(4)
Sl No
Assessment
Year
Depreciation
Allowance under section 35(4)
Amount of
brought
forward
unabsorbed
depreciation
Amount as
adjusted on
account of opting
for taxation under
section 115BAD or
115BAC(1A)
Amount of
depreciation set-off
against the current
year income
Balance
carried
forward to
the next year
Amount of
brought
forward
unabsorbed
allowance
Amount of
allowance set-off
against the
current year
income
Balance
Carried
forward to
the next
year
(1)
(2)
(3)
3(a)
(4)
(5)
(6)
(7)
(8)
i
Current
Assessment
Year
ii
iii
iv
v
Total
(3xvi of BFLA)
(4xvi of BFLA)
Schedule ICDS
Effect of Income Computation Disclosure Standards on profit
Sl. No.
ICDS
Increase in
profit (Rs.)
Decrease in
profit (Rs.)
Net effect
(Rs.)
(1)
(2)
(3)
(4)
(5)
I
Accounting Policies
II
Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if
the same is separately reported at col. 4d or 4e of Part A-OI)
III
Construction Contracts
IV
Revenue Recognition
V
Tangible Fixed Assets
VI
Changes in Foreign Exchange Rates
VII
Government Grants
VIII
Securities (other than the effect of change in method of valuation u/s 145A, if the same is
separately reported at col. 4d or 4e of Part A-OI)
IX
Borrowing Costs
X
Provisions, Contingent Liabilities and Contingent Assets
XI
Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X)
Schedule 10AA
Deduction under section 10AA
DEDUCTION U/S 10AA
Deductions in respect of units located in Special Economic Zone
Sl
Undertaking
Assessment year in which unit begins to
manufacture/produce/provide services Sl
Amount of deduction
a Undertaking No.1
a (item 17 of Annexure A of Form
56F for Undertaking 1)
b Undertaking No.2
b (item 17 of Annexure A of Form
56F for Undertaking 2)
c Total deduction under section 10AA (a + b )
c
Schedule 80G
Details of donations entitled for deduction under section 80G
DETAILS OF DONATIONS
A Donations entitled for 100% deduction without
qualifying limit
Name and address of donee
PAN of
Donee
Amount of donation
Eligible Amount of donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
287
B Donations entitled for 50% deduction without
qualifying limit
Name and address of donee
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
C Donations entitled for 100% deduction subject to
qualifying limit
Name and address of donee
PAN of
Donee
Amount of donation
Eligible Amount of donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
D Donations entitled for 50% deduction subject to
qualifying limit
Name and address of donee
PAN of
Donee
ARN
(Donation
Reference
Number)
Amount of donation
Eligible Amount of donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
E Total donations (Aiii + Biii + Ciii + Diii)
Schedule 80GGA
Details of donations for scientific research or rural development
S.
No.
Relevant clause under
which deduction is
claimed (drop down to
be provided)
Name and
address of donee PAN of Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in other
mode
Total
Donation
i
ii
Total donation
Schedule
80GGC
Details of contributions made to political parties
S. No. Date
Amount of contribution
Eligible amount of
contribution
Transaction Reference
number for UPI transfer or
Cheque
number/IMPS/NEFT/RTGS
IFS code of Bank
Contribution
in cash
Contribution
in other mode Total Contribution
i
(add rows)
Total
contribution
288
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)]
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
Schedule 80-IA
Deductions under section 80-IA
a
Deduction in respect of profits of an enterprise
referred to in section 80-IA(4)(i) [Infrastructure
facility]
a1 Undertaking no.
1
(item 30 of Form 10CCB of the
undertaking)
a2 Undertaking no.
2
(item 30 of Form 10CCB of the
undertaking)
b Deduction in respect of profits of an undertaking
referred to in section 80-IA(4)(iv) [Power]
b1 Undertaking no.
1
(item 30 of Form 10CCB of the
undertaking)
b2 Undertaking no.
2
(item 30 of Form 10CCB of the
undertaking)
c Total deductions under section 80-IA (a1 + a2 + b1 + b2)
c
Schedule 80-IB
Deductions under section 80-IB
a
Deduction in respect of industrial undertaking
located in Jammu & Kashmir or Ladakh
[Section 80-IB(4)]
a1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
a2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
b
Deduction in the case of undertaking which
begins commercial production or refining of
mineral oil [Section 80-IB(9)]
b1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
b2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
c
Deduction in the case of an undertaking
developing and building housing projects [Section
80-IB(10)]
c1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
c2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
d
Deduction in the case of an undertaking engaged
in processing, preservation and packaging of
fruits, vegetables, meat, meat products, poultry,
marine or dairy products [Section 80-IB(11A)]
d1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
d2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
e
Deduction in the case of an undertaking engaged
in integrated business of handling, storage and
e1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
Schedule 80IAC
Deduction in respect of eligible start-up [to be filled only if answer to A19(g) is ‘Yes’]
Sl. No.
Date of
incorporation
of Startup
Nature of
business
Certificate number as
obtained from Inter
Ministerial Board of
Certification
First AY in which
deduction was claimed
Amount of deduction
claimed for current
AY
(1)
(2)
(3)
(4)
(5)
(6)
Schedule 80LA
Deduction in respect of offshore banking unit or IFSC
Sub-section in which deduction is claimed
Sl.
No.
Type of
entity
Type of
income of the
unit
Authority
granting
registration
Date of
registration
Registration
number
First AY during
which deduction is
claimed
Amount of
deduction
claimed for
current AY
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(add row option to be provided)
Total
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
289
transportation of food grains [Section 80-
IB(11A)]
e2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
f Total deduction under section 80-IB (Total of a1 to e2)
f
Schedule 80-IC or 80-IE
Deductions under section 80-IC or 80-IE
DEDUCTION U/S 80-IC
a Deduction in respect of undertaking located in Sikkim
a1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
a2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
b Deduction in respect of undertaking located in Himachal Pradesh
b1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
b2 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
c Deduction in respect of undertaking located in Uttaranchal
c1 Undertaking no. 1 (30 of Form 10CCB of the
undertaking)
c1 Undertaking no. 2 (30 of Form 10CCB of the
undertaking)
d Deduction in respect of undertaking located in North-East
da Assam
da1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
da2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
db Arunachal
Pradesh
db1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
db2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
dc Manipur
dc1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
dc2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
dd Mizoram
dd1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
dd2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
de Meghalaya
de1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
de2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
df Nagaland
df1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
df2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
dg Tripura
dg1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
dg2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
dh Total deduction for undertakings located in North-east (total of da1 to
dg2)
Dh
e Total deduction under section 80-IC or 80-IE (a + d + c + dh)
E
Schedule 80P
Deductions under section 80P
Nature of
Business
Code
Income
Amount
eligible
for
deduction
1
Sec.80P(2)(a)(i) Banking/Credit Facilities to its members
2
Sec.80P(2)(a)(ii) Cottage Industry
3
Sec.80P(2)(a)(iii) Marketing of Agricultural produce grown by its members
4
Sec.80P(2)(a)(iv) Purchase of Agricultural Implements, seeds, live-stocks or other articles
intended for agriculture for the purpose of supplying to its members.
5
Sec.80P(2)(a)(v) Processing , without the aid of power, of the agricultural Produce of its
members.
6
Sec.80P(2)(a)(vi) Collective disposal of Labour of its members
290
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
7
Sec.80P(2)(a)(vii) Fishing or allied activities for the purpose of supplying to its members.
8
Sec.80P(2)(b)Primary cooperative society engaged in supplying Milk, oilseeds, fruits or
vegetables raised or grown by its members to Federal cooperative society engaged in
supplying Milk, oilseeds, fruits or vegetables/Government or local authority/Government
Company / corporation established by or under a Central, State or Provincial Act
9
Sec.80P(2)(c)(i)Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b)
10
Sec.80P(2)(c)(ii)Other Cooperative Society engaged in activities Other than specified in
80P(2a) or 80P(2b)
11
Sec.80P(2)(d)Interest/Dividend from Investment in other co-operative society
12
Sec.80P(2)(e)Income from Letting of godowns/ warehouses for storage, processing /
facilitating the marketing of commodities
13
Sec.80P(2)(f)Others
14
Total
Schedule VI-A
Deductions under Chapter VI-A
TOTAL DEDUCTIONS
1 Part B- Deduction in respect of certain payments
a 80G
b 80GGA
c 80GGC
Total Deduction under Part B (a + b + c)
1
2 Part C- Deduction in respect of certain incomes
d 80-IA
(c of Schedule 80-IA)
e 80-IAB
f 80-IAC
( 6 of Schedule 80-IAC)
g 80-IB
(f of Schedule 80-IB)
h 80-IBA
i 80-IC/ 80-IE
(e of Schedule 80-IC/ 80-IE)
j 80JJA
k 80JJAA
[Sl.no. 5I(eiv) +5II of
Annexure to Form 10DA]
l 80LA(1)
( 8 of Schedule 80-LA)
m 80LA(1A)
( 8 of Schedule 80-LA)
n 80P
Total Deduction under Part C (total of d to n )
2
3 Total deductions under Chapter VI-A (1 + 2)
3
Schedule AMT
Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 13 of PART-B-TI
1
2 Adjustment as per section 115JC(2)
a Deduction Claimed under any section included in Chapter VI-
A under the heading “C.—Deductions in respect of certain
incomes”
2a
b Deduction Claimed u/s 10AA
2b
c Deduction claimed u/s 35AD as reduced by the amount of
depreciation on assets on which such deduction is claimed
d Total Adjustment (2a+ 2b+ 2c)
2d
3 Adjusted Total Income under section 115JC(1) (1+2d)
3
a Adjusted Total Income u/s 115JC from units located in IFSC, if any
b Adjusted Total Income u/s 115JC from other Units (3-3a)
4 Tax payable under section 115JC(1) [(9% of (3a)+ 18.5% or 15% of (3b) as applicable ])] (In the case
of AOP, BOI, AJP this is applicable if 3 is greater than Rs. 20 lakh)
4
Schedule AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2024-25 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2024-25 (2g of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise
enter 0]
3
4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned
in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
291
S.No
Assessment Year
(AY)
(A)
AMT Credit
AMT Credit Utilised
during the Current
Assessment Year
(C)
Balance AMT
Credit
Carried Forward
(D)= (B3) –(C)
Gross
(B1)
Set-off in earlier
assessment years
(B2)
Balance brought
forward to the current
assessment year
(B3) = (B1) – (B2)
i
2011-12
ii
2012-13
iii 2013-14
iv
2014-15
v
2015-16
vi
2016-17
vii 2017-18
viii 2018-19
ix 2019-20
x
2020-21
xi
2021-22
xii 2022-23
xiii 2023-24
xiv
Current AY (enter 1
-2, if 1>2 else enter
0)
xv Total
5 Amount of tax credit under section 115JD utilised during the year [total of item No. 4 (C)]
5
6 Amount of AMT liability available for credit in subsequent assessment years [total of 4 (D)]
6
Schedule SI
SPECIAL RATE
Sl
No
Section/Description
Special rate
(%)
Income(i)
Tax
thereon
(ii)
1 111A or section 115AD(1)(ii)- Proviso (STCG on shares/equity oriented
MF on which STT paid)
15
(part of 5vi of
Schedule BFLA)
2 115AD (STCG for FIIs on securities where STT not paid)
30
(part of 5vii of
Schedule BFLA)
3 112 proviso (LTCG on listed securities/ units without indexation)
10
(part of 5x of
Schedule BFLA)
4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)
10
(part of 5xof Schedule
BFLA)
5 115AB (LTCG for non-resident on units referred in section115AB)
10
(part of 5x of
Schedule BFLA)
6 115AC (LTCG for non-resident on bonds/GDR)
10
(part of 5x of
Schedule BFLA)
7 115AD (LTCG for FII on securities)
10
(part of 5x of
Schedule BFLA)
8 112 (LTCG on others)
20
(5xi of Schedule
BFLA)
9 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or
units on which STT is paid)
10
(5x of Schedule
BFLA)
10 STCG chargeable at special rates in India as per DTAA
(part of 5ix of
Schedule BFLA)
11 LTCG Chargeable at special rates in India as per DTAA
(part of 5xii of
Schedule BFLA)
292
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule IF
Information regarding partnership firms in which you are partner
FIRMS IN WHICH
PARTNER
Number of firms in which you are partner
Sl.
No.
Name of the
Firm
PAN of the firm
Whether the
firm is liable for
audit? (Yes/No)
Whether
section 92E
is applicable
to firm?
(Yes/ No)
Percentage
Share
in the profit
of the firm
Amount of
share in the
profit
Capital balance
on 31st March
in the firm
I
ii
1
2
3
4
Total
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
EXEMPT INCOME5
1 Interest income
1
2
i Gross Agricultural receipts (other than income to be excluded under
rule 7A, 7B or 8 of I.T. Rules)
i
ii Expenditure incurred on agriculture
ii
iii Unabsorbed agricultural loss of previous eight assessment years
iii
iv Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and 8
(from Sl. No. 38 of Sch. BP)
iv
v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss)
2
12 115B (Profits and gains of life insurance business)
12.50
(5iii of Schedule
BFLA)
13a
115AC (Income by way of interest received by a non-resident from
bonds purchased in foreign currency)
10
(part of 2cx of
Schedule OS)
13b 115AC (Income by way of dividend received by non-resident from GDR
purchased in foreign currency)
10
(part of 2cxiof
Schedule OS)
14 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(2ai of Schedule OS)
15 115BBJ (Winnings from online games)
30
(2aii of Schedule OS)
16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule OS)
17 115BBF (Income from patent)
a
Income under head business or profession
10
(3d of Schedule BP)
b
Income under head other sources
10
(2cxv of Schedule OS)
18 115BBG (Income from transfer of carbon credits)
a
Income under head business or profession
10
(7e of Schedule BP)
b
Income under head other sources
10
(2cxvi of Schedule
19 115BBH-Tax on Income from Virtual Digital asset
a. Income under head business or profession
30
3f of Schedule BP
b. Income under head Capital Gain
30
(C2 of Schedule CG)
20 115A(1)(b) (A) & 115A(1)(b)(B) (Income of a non-resident from Royalty)
10
(part of 2cviii of
Schedule OS)
21 Income from other sources chargeable at special rates in India as per
DTAA
(part of 2e of
Schedule OS)
22 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 15% u
15
(part of 5vi of
Schedule BFLA)
23 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 30%
30
(part of 5vii of
Schedule BFLA)
24 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10%
10
(part of 5x of
Schedule BFLA)
25 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% - u/s other than 112A
10
(part of 5ix of
Schedule BFLA)
26 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 20%
20
(part of 5xi of
Schedule BFLA)
27
Pass through income in the nature of income from other sources
chargeable at special rates
(2d of Schedule OS)
28 Any other income chargeable at special rates (Please choose from
dropdown menu)
(part of 2c of
Schedule OS)
Total
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
293
vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following
details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)
3 Other exempt income (please specify) (3a+3b)
3
a
Income u/s 10(23FB) or 10(23FBA) or 10 (23FC) or 10(23FCA) or
10(23FE) or 10(23FF) or 10(4D) (Please provide details of
Acknowledgement Number and Date of Form Filed if 10(23FF) and 10(4D)
is claimed) )
Add row option and drop down to be provided in utility for each section
separately
3a
b
Any other Income (Specify nature) – Add row option with free text to enter
the nature of income to be provided in utility
3b
4 Income claimed as not chargeable to tax as per DTAA
Sl. No. Amount of income Nature of
income
Country
name & Code
Article of
DTAA
Head of
Income
Whether TRC
obtained
(Y/N)
I
II
III
Total Income from DTAA not chargeable to tax
4
5 Pass through income claimed as not chargeable to tax (Schedule PTI)
5
6 Total (1+2+3+4+5)
6
294
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule
PTI
Pass Through Income details from business trust or investment fund as per section 115UA, 115UB
PASS THROUGH INCOME
Sl.
Investment
entity covered
by section
115UA/115UB
Name of
business
trust/
investment
fund
PAN of
the
business
trust/
investment
fund
Sl.
Head of income
Current
year
income
Share of
current
year loss
distributed
by
Investment
fund
Net
Income/Loss
9=7-8
TDS on
such
amount,
if any
1
2
3
4
5
6
7
8
9
10
1.
i
House property
ii
Capital Gains
a
Short term
ai
Section 111A
aii
Others
b
Long term
bi
Section 112A
bii
Sections other
than 112A
iii
Other Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
a
u/s 10(23FBB)
b
u/s …………..
c
u/s …………
2.
i
House property
ii
Capital Gains
a
Short term
ai
Section 111A
aii
Others
b
Long term
bi
Section 112A
bii
Sections other
than 112A
iii
Other Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
a
u/s 10(23FBB)
b
u/s …………..
c
u/s …………
NOTE
►
Please refer to the instructions for filling out this schedule.
Schedule- TPSA
Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility
TAX ON SECONDARY ADJUSTMENTS AS PER SECTION
92CE(2A)
1
Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such
excess money has not been repatriated within the prescribed time (please indicate the
total of adjustments made in respect of all the AYs)
2
a
Additional Income tax payable @ 18% on above
b
Surcharge @ 12% on “a”
c
Health & Education cess on (a+b)
d
Total Additional tax payable (a+b+c)
3
Taxes paid
4
Net tax payable (2d-3)
5
Date(s) of
deposit of
tax on
secondary
adjustment
s as per
section
92CE(2A)
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
6
Name of
Bank and
Branch
7
BSR Code
8
Serial
number of
challan
9
Amount
deposited
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
295
Schedule 115TD
Accreted income under section 115TD
1 Aggregate Fair Market Value (FMV) of total assets of specified person
1
2 Less: Total liability of specified person
2
3 Net value of assets (1 – 2)
3
4
(i)
FMV of assets directly acquired out of income referred to in
section 10(1)
4i
(ii)
FMV of assets acquired during the period from the date of
creation or establishment to the effective date of
registration/provisional registration u/s 12AB, if benefit u/s 11
and 12 not claimed during the said period
4ii
(iii) FMV of assets transferred in accordance with third proviso to
section 115TD(2)
4iii
(iv) Total (4i + 4ii + 4iii)-
4iv
5 Liability in respect of assets at 4 above
5
6 Accreted income as per section 115TD [3 – (4iv – 5)]
6
7 Additional income-tax payable u/s 115TD at maximum marginal rate
7
8 Interest payable u/s 115TE
8
9 Specified date u/s 115TD
9
10 Additional income-tax and interest payable
10
11 Tax and interest paid
11
12 Net payable (10 - 11) (Enter 0 if negative)
12
13 Date(s) of deposit of tax on accreted income
Date 1
DD/MM/YYYY
Date 2
DD/MM/YYYY
Date 3
DD/MM/YYYY
14 Name of Bank and Branch
15 BSR Code
16 Serial number of challan
17 Amount deposited
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA AND TAX RELIEF
Sl. Country
Code
(dropdown
to be
provided
in the e-
filing
utility)
Taxpayer
Identification
Number
Sl. Head of income
Income from
outside India
(included in PART
B-TI)
Tax paid
outside India
Tax payable on
such income
under normal
provisions in
India
Tax relief
available in
India
(e)= (c) or (d)
whichever is
lower
Relevant article
of DTAA if
relief claimed
u/s 90 or 90A
(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
NOTE ►
Please refer to the instructions for filling out this schedule.
296
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule TR
Details Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
TAX RELIEF FOR TAX PAID OUTSIDE INDIA
1 Details of Tax relief claimed
Country Code
Taxpayer
Identification
Number
Total taxes paid outside India
(total of (c) of Schedule FSI in
respect of each country)
Total tax relief available
(total of (e) of Schedule FSI in
respect of each country)
Section under which relief
claimed
(specify 90, 90A or 91)
(a)
(b)
(c)
(d)
(e)
Total
2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part
of total of 1(d))
2
3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part
of total of 1(d))
3
4 Whether any tax paid outside India, on which tax relief was allowed in India, has been
refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4
Yes/No
a Amount of tax refunded
b Assessment year in which tax relief allowed in India
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule FA
Details of Foreign Assets and Income from any source outside India
DETAILS OF FOREIGN ASSETS
A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending
on 31st December, 2023)
Sl
N
o
Country
name
Country
code
Name of
financial
institutio
n
Address
of
financial
institutio
n
ZIP
code
Account
number
Status
Account
opening date
Peak
balance
during
the
period
Closin
g
balanc
e
Gross
interest
paid/credit
ed to the
account
during the
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 on
31st December, 2023
Sl No Countr
y name
Country
code
Name of
financial
institutio
n
Address
of
financial
institution
ZIP
code
Accoun
t
numbe
r
Status Account
opening
date
Peak
balance
during
the
period
Closing
balance
Gross amount
paid/credited to the
account during the
period
(drop down to be
provided specifying
nature of amount viz.
interest/dividend/proceed
s from sale or redemption
of financial assets/ other
income)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during
the calendar year ending on 31st December, 2023
Sl No Countr
y name
Country
code
Name of
entity
Address
of entity
ZIP
code
Nature
of
entity
Date of
acquirin
g the
interest
Initial
value of
the
investme
nt
Peak
value of
investme
nt during
the
period
Closin
g
value
Total gross
amount
paid/credite
d with
respect to
the holding
during the
period
Total gross
proceeds
from sale or
redemption
of
investment
during the
period
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
297
(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 on 31st December, 2023
Sl No Countr
y name
Country
code
Name of financial
institution in which
insurance contract
held
Address of
financial
institution
ZIP
code
Date of contract The cash value or
surrender value of
the contract
Total gross amount
paid/credited 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 on 31st December, 2023
Sl No Country
Name
and code
Zip
Cod
e
Natur
e of
entity
Name and
Address
of the
Entity
Nature of
Interest-
Direct/
Beneficial
owner/
Beneficiary
Date since
held
Total
Investme
nt (at
cost) (in
rupees)
Income
accrued from
such Interest
Nature
of
Income
Income taxable and offered in
this return
Amoun
t
Schedule
where
offered
Item
number of
schedule
(2)
(2a)
(2b) (3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2023
Sl No Country
Name
and code
ZIP
code
Address of
the
Property
Ownershi
p-
Direct/
Beneficial
owner/
Beneficiar
y
Date of
acquisitio
n
Total
Investment (at
cost) (in rupees)
Income
derived from
the property
Nature of
Income
Income taxable and offered in
this return
Amount Schedule
where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(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 on
31st December, 2023
Sl No
Country
Name
and code
Zip
Code
Nature
of
Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisitio
n
Total
Investment (at
cost) (in
rupees)
Income
derived from
the asset
Nature of
Income
Income taxable and offered in
this return
Amount Schedule
where
offered
Item number
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 calendar year
ending on 31st December, 2023 and which has not been included in A to D above.
Sl No
Name of
the
Institution
in which
the
account is
held
Address of
the
Institution
Zip
Code
Name of
the
account
holder
Account
Number
Peak
Balance/
Investment
during the
year (in
rupees)
Whether
income
accrued is
taxable in your
hands?
If (7) is
yes,
Income
accrued
in the
account
If (7) is yes, Income offered in
this return
Amount Schedule
where
offered
Item number
of schedule
(1)
(2)
(3a)
(3b)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
298
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(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 No Country
Name
and
code
Zip
Cod
e
Name
and
address
of the
trust
Name
and
addres
s of
trustee
s
Name
and
address
of Settlor
Name and
address of
Beneficiari
es
Date
since
position
held
Whether
income
derived is
taxable in
your hands?
If (8) is yes,
Income
derived
from the
trust
If (8) is yes, Income offered in
this return
Amount Schedul
e where
offered
Item
number of
schedule
(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 No
Country
Name
and
code
Zip
Code
Name and address of
the person from
whom derived
Income
derived
Nature of
income
Whether taxable
in your hands?
If (6) is yes, Income offered in
this return
Amount Schedul
e where
offered
Item
number of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
NOTE ►
Please refer to instructions for filling out this schedule.
Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
S OF
GST
Sl. No.
GSTIN No(s).
Annual value of outward supplies as per the GST return(s) filed
(1)
(2)
(3)
NOTE ►
Please furnish the information above for each GSTIN No. separately
PART-B
Part B - TI
Computation of total income
TOTAL INCOME
1 Income from house property ( 3 of Schedule-HP) (enter nil if loss)
1
2 Profits and gains from business or profession
i Profits and gains from business other than speculative business
and specified business (A37 of Schedule BP)(enter nil if loss)
2i
ii Profits and gains from speculative business (3(ii) of table E of
Schedule BP) (enter nil if loss and carry this figure to Schedule
CFL)
2ii
iii Profits and gains from specified business (3(iii) of table E of
Schedule BP) (enter nil if loss and carry this figure to Schedule
CFL)
2iii
iv Income chargeable to tax at special rate (3d, 3e, 3f and 4b of
Schedule BP)
2iv
v Total (2i + 2ii + 2iii + 2iv) (enter nil, if loss and carry this figure of loss to Schedule CYLA)
2v
3 Capital gains
a Short term
i
Short-term chargeable @ 15% (9ii of item E of schedule
CG)
ai
ii Short-term chargeable @ 30% (9iii of item E of schedule
CG)
aii
iii Short-term chargeable at applicable rate (9iv of item E of
schedule CG)
aiii
iv Short-term chargeable at special rates in India as per
DTAA (9v of item E of Schedule CG)
aiv
v Total Short-term (ai + aii + aiii + aiv) (enter nil if loss)
av
b Long-term
i Long-term chargeable @ 10% (9vi of item E of Schedule
CG)
bi
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
299
ii Long-term chargeable @ 20% (9vii of item E of Schedule
CG)
bii
iii Long-term chargeable at special rates in India as per
DTAA (9viii of item E of schedule CG)
biii
iv Total Long-term (bi + bii + biii) (enter nil if loss)
biv
c Sum of Short-term / Long-term capital gains (3av + 3biv) (enter nil if loss)
3c
d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
3d
e Total capital gains (3c + 3d)
3e
4 Income from other sources
a Net income from other sources chargeable to tax at normal
applicable rates ( 6 of Schedule OS) (enter nil if loss)
4a
b Income chargeable to tax at special rate (2 of Schedule OS)
4b
c Income from the activity of owning and maintaining race
horses (8e of Schedule OS) (enter nil if loss)
4c
d Total (4a + 4b + 4c)
4d
5 Total of head wise income (1 + 2v + 3e +4d)
5
6 Losses of current year to be set off against 5 (total of 2xvi, 3xvi and 4xvi of Schedule CYLA)
6
7 Balance after set off of current year losses (5 – 6) (total of serial no (ii), (iii) , (iv) to (xv) of column
5 of schedule CYLA + 4b + 2iv)
7
8 Brought forward losses to be set off against 7 (total of 2xv, 3xv and 4xv of Schedule BFLA)
8
9 Gross Total income (7 – 8) (also total of serial no (i) , (ii) , iv) to (xiv) of column 5 of Schedule BFLA
+ 4b + 2iii)
9
10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9
10
11 Deductions under Chapter VI-A
a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto (i+ii+iii+iv+v+viii+xiii+xiv) of
column 5 of BFLA]
11a
b Part-C of Chapter VI-A [2 of Schedule VI-A)]
11b
c Total (11a + 11b) [limited upto (9-10)]
11c
12 Deduction u/s 10AA (Total of Sch. 10AA)
12
13 Total income (9 - 11c - 12)
13
14 Income chargeable to tax at special rates (total of (i) of schedule SI)
14
15 Net agricultural income/ any other income for rate purpose (2v of Schedule EI)
15
16 Aggregate income (13 – 14 + 15) [applicable if (13-14) exceeds maximum amount not chargeable
to tax]
16
17 Losses of current year to be carried forward (total of xix of Schedule CFL)
17
18 Deemed total income under section 115JC (3 of Schedule AMT)
18
Part B – TTI
Computation of tax liability on total income
COMPUTATION OF TAX LIABILITY
1
A Tax payable on deemed total income under section 115JC (4 of Schedule AMT)
1a
B Surcharge on (a) above (if applicable)
1b
C Health and Education Cess @ 4% on 1a+1b above
1c
D Total Tax Payable on deemed total income (1a+1b+1c)
1d
2 Tax payable on total income
A Tax at normal rates on 16 of Part B-TI
2a
B Tax at special rates (total of col. (ii) of Schedule-SI)
2b
C
Rebate on agricultural income [applicable if (13-14) of
Part B-TI exceeds maximum amount not chargeable to
tax]
2c
D Tax Payable on total income (2a+2b -2c)
2d
E Surcharge
Surcharge
computed
before
marginal
relief
Surcharge
after marginal
relief
i
25% of 12(ii) of Schedule SI
2ei
2g(ii)
ia
300
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ii
10% or 15 % , as applicable (Refer instructions) 2eii
iia
iii On [(2d) – [(12(ii) of Schedule SI – tax on Income
referred in 2e(ii) )]
2eiii
iv Total (ia+iia)
2eiv
F Health and Education Cess @ 4% on 2d+2eiv
2f
g Gross tax liability (2d + 2eiv + 2f)
2g
3 Gross tax payable (higher of 1d or 2g)
3
4 Credit under section 115JD of tax paid in earlier years (applicable if 2g is more than 1d)
(5 of Schedule AMTC)
4
5 Tax payable after credit under section 115JD (3 - 4)
5
6 Tax relief
a Section 90/90A (2 of Schedule TR)
6a
b Section 91(3 of Schedule TR)
6b
c Total (6a + 6b)
6c
7 Net tax liability (5 – 6c) (enter zero, if negative)
7
8 Interest and fee payable
a Interest for default in furnishing the return (section 234A)
8a
b Interest for default in payment of advance tax (section 234B)
8b
c Interest for deferment of advance tax (section 234C)
8c
d Fee for default in furnishing return of income (section 234F)
8d
e Total Interest and Fee Payable (8a+8b+8c+8d)
8e
9 Aggregate liability (7 + 8e)
9
TAXES PAID AND
BANK DETAILS
10 Taxes Paid
a Advance Tax (from column 5 of 115A)
10a
b TDS (total of column 9 of15B
10b
c TCS (total of column 7 of 15C)
10c
d Self-Assessment Tax (from column 5 of 15A)
10d
e Total Taxes Paid (10a+10b+10c+10d)
10e
11 Amount payable (Enter if 9 is greater than 10e, else enter 0)
11
12 Refund (If 10e is greater than 9)
12
13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD)
13
14 Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12)
14
15 Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly credited
into the bank account)
15
BANK ACCOUNT
16Do you have a bank account in India (Non- Residents claiming refund with no bank account in
India may select No)
Select Yes or No
a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl. IFS Code of the Bank in case of Bank
Accounts held in India
Name of the Bank
Account Number
Type of account
(Dropdown to be provided
by e-filing utility)
I
II
Note:
1) All bank accounts held at any time are to be reported, except dormant A/c
2) In case of multiple accounts, the refund will be credited to one of the validated accounts after processing the return.
Rows can be added as required
b) Non- residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the
details of one foreign bank account:
Sl.
No.
SWIFT Code
Name of the Bank
Country of Location
IBAN
Rows can be added as required
17Do 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
(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 ]
Yes No
[भागII—खण् ि 3(i)]
भारर् का राजपत्र
:
असािारण
301
18
TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
ASSESSMENT TAX
Sl
No
BSR Code
Date of Deposit (DD/MM/YYYY)Serial Number of Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI
C
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS ON INCOME
Sl
No
TCS
credit
relating to
self /other
person
[other
person as
per rule
37I(1)]
Tax
Deduction
and Tax
Collection
Account
Number of
the
Collector
PAN/Aadhaar
No. of Other
Person (if TCS
credit related
to other
person)
Unclaimed TCS
brought forward (b/f)
TCS of the current
financial Year
(Tax collected
during FY 2023-24)
TCS credit being
claimed this Year
TCS credit
being carried
forward
Fin. Year in
which
collected
Amount
b/f
Collected
in own
hands
Collected
in the
hands of
any other
person as
per rule
37I(1) (if
applicable)
Claimed
in own
hands
Claimed in
the hands of
any other
person as per
rule 37I(1) (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
(6)(i)
(6)(ii)
(7)(i)
7(ii)
(8)
i
TCS PAN/
Aadhaar
No.
ii
NOTE ► Please enter total of column (7) in 10c 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)]
Sl
N
o
TDS
credit
relating
to self
/other
person
[other
person
as per
rule
37BA(2)
]
PAN/Aadhaa
r No. of
Other Person
(if TDS credit
related to
other person)
TAN of the
Deductor/
PAN/Aadhaa
r No. of
Tenant/
Buyer
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year (TDS
deducted during the
FY 2023-24)
TDS credit being claimed this
Year (only if corresponding
income is being offered for tax
this year, not applicable if TDS
is deducted u/s 194N)
Corresponding
Receipt/
withdrawals
offered
TDS
credit
being
carried
forwar
d
Fin.
Year in
which
deducte
d
TD
S
b/f
Deducte
d in own
hands
Deducted in
the hands of
or any other
person as
per rule
37BA(2) (if
applicable)
Claime
d in
own
hands
Claimed in the hands
of or any other
person as per rule
37BA(2) (if
applicable)
Gross
Amoun
t
Head
of
Incom
e
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Incom
e
TD
S
Incom
e
TD
S
PAN/
Aadhaa
r No.
I
NOTE ►Please enter total of column 9 in10b of Part B- TTI
302
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
VERIFICATION
I,
_________________________________________________(full
name
in
block
letters),
son/
daughter
of
______________________________________, solemnly declare that to the best of my knowledge and belief, the information given in the return
and the schedules thereto 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) (Please see instruction)
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)
Date Place
Sign here ”.
[Notification No. 19/2024/ F. No. 370142/47/2023-TPL]
SURBENDU THAKUR, Under Secy. Tax Policy and Legislation
Note:- The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notificat ion GSR
64(E), dated the 24th January 2024.
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.
