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[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
221
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2022
G.S.R 231(E).—In exercise of the powers conferred by section 139 read with section 295 of
the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following
rules further to amend Income-tax Rules, 1962, namely:-
1.
Short title and commencement.—(1) These rules may be called the Income-tax (fourth
Amendment) Rules, 2022.
(2) They shall come into force with effect from the 1st day of April, 2022.
2.
In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12,––
(a) in sub-rule (1), in the opening portion, for the figure “2021”, the figure “2022” shall be
substituted;
(b) in sub-rule (5), for the figure “2020”, the figure “2021” shall be substituted.
3.
In the principal rules, in Appendix-II, for Forms SAHAJ ITR-1, ITR-2, ITR-3, SUGAM ITR-
4, ITR-5, ITR-6, ITR-V and ITR- Ack, the following Forms shall, respectively, be
substituted, namely:—
‘FORM
ITR-1
SAHAJ
INDIAN INCOME TAX RETURN
[For individuals being a resident (other than not ordinarily resident) having total income upto
Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and
agricultural income upto Rs.5 thousand]
[Not for an individual who is either Director in a company or has invested in unlisted equity shares
or in cases where TDS has been deducted u/s 194N or if income-tax is deferred on ESOP]
(Refer instructions for eligibility)
Assessment Year
2 0 2 2 - 2 3
PART A GENERAL INFORMATION
(A
1)P
AN
(A2) First
Name
(A2a)
Middle
Name
(A3) Last
name
(A4) Date of
Birth
(A5) Aadhaar Number (12 digits)/Aadhaar Enrolment Id (28
digits) (If eligible for Aadhaar No.)
D D M M Y Y Y Y
(A6)
Mobile No.
(A7) Email Address
Address: (A8) Flat/Door/Block No. (A9) Name of
Premises/Building/Village (A10) Road/Street/Post Office Area/Locality
(A11) Town/City/District (A12) State (A13) Country
(A14) PIN code
(A15) Filed u/s (Tick)
[Please see instruction]
139(1)-On or before due date, 139(4)-Belated,
139(5)-Revised, 119(2)(b)- After Condonation of
delay.
(A16) Nature of employment-
Central Govt. State Govt.
Public Sector Undertaking
Pensioners-CG Pensioners-SG
Pensioners-PSU Pensioners-
Others Others Not Applicable
(e.g. Family Pension etc.)
(A17) Or Filed in response
to notice u/s
139(9), 142(1), 148,
(A18) If revised/defective, then enter Receipt No. and Date of filing original
return (DD/MM/YYYY)
/ /
(A19) If filed in response to notice u/s 139(9)/142(1)/148 or order u/s 119(2)(b)- enter Unique
Number/Document Identification Number (DIN) & Date of such Notice or Order
/ /
(A20) Are you opting for new tax regime u/s 115BAC? Yes No
222
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(A21) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return
of income? - (Tick) Yes No
If yes, please furnish following information:
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of
income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
(i)
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in
one or more current account during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(ii)
Have you incurred expenditure of an amount or aggregate of amount exceeding
Rs. 2 lakhs for travel to a foreign country for yourself or for any other person?
(Yes/ No)
Amount (Rs) (If Yes)
(iii)
Have you incurred expenditure of amount or aggregate of amount exceeding Rs.
1 lakh on consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(iv) Are you required to file a return as per other conditions prescribed under clause (iv) of
seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-
down menu)
(Tick) Yes No
PART B GROSS TOTAL INCOME
Whole - Rupee( ) only
B1 i Gross Salary (ia + ib + ic + id + ie)
i
SALARY / PENSION
a Salary as per section 17(1)
ia
b Value of perquisites as per section 17(2)
ib
c Profit in lieu of salary as per section 17(3)
ic
d
Income from retirement benefit account maintained in
a notified country u/s 89A (Please choose from drop
down menu)
id
e Income from retirement benefit account maintained in
a country other than notified country u/s 89A
ie
ii Less allowances to the extent exempt u/s 10 ((Please choose from drop down menu))
(Ensure that it is included in salary income u/s 17(1)/17(2)/17(3))
ii
iia Less: Income claimed for relief from taxation u/s 89A
iia
iii Net Salary (i – ii - iia)
iii
iv Deductions u/s 16 (iva + ivb + ivc)
iv
a Standard deduction u/s 16(ia)
iva
b Entertainment allowance u/s 16(ii)
ivb
c Professional tax u/s 16(iii)
ivc
v Income chargeable under the head ‘Salaries’ (iii – iv)
B1
B2 Tick applicable option Self-Occupied Let Out Deemed Let Out
HOUSE PROPERTY
i Gross rent received/ receivable/ lettable value during the year
i
ii Tax paid to local authorities
ii
iii Annual Value (i – ii)
iii
iv 30% of Annual Value
iv
v Interest payable on borrowed capital
v
vi Arrears/Unrealised rent received during the year less
30%
vi
vii Income chargeable under the head ‘House Property’ (iii – iv – v) + vi (If loss, put
the figure in negative)
Note: - Maximum loss from House Property that can be set-off is INR 2, 00,000. To avail the
benefit of carry forward and set of loss, please use ITR -2
B2
B3
Income from Other Sources (drop down like interest from saving account, deposit etc. to
be provided specifying nature of income and in case of dividend income and Income from
retirement benefit account maintained in a notified country u/s 89A, please mention
quarterly breakup for allowing applicable relief from section 234C)
B3
Less: Deduction u/s 57(iia) (in case of family pension only)
Less: Income claimed for relief from taxation u/s 89A
B4 Gross Total Income (B1+B2+B3) (If loss, put the figure in negative)
Note: To avail the benefit of carry forward and set of loss, please use ITR -2
B4
PART C – DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer instructions for Deduction limit as per Income-tax
Act)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
223
80C
80CCC 80CCD(1)
80CCD(1B) 80CCD(2)
80D
(Please choose from
drop down menu)
80DD
(Please choose
from drop down
menu)
80DDB
(Please choose
from drop down
menu))
80E
80EE
80EEA 80EEB 80G
(Please
choose
from drop
down
menu)
80GG
80GGA
(Please
choose from
drop down
menu)
80GGC
80TTA
80TTB
80U
(Please
choose from
drop down
menu))
Total deductions
C1
Total Income
(B4-C1)
C2
Exempt Income: For reporting
purpose
(Please choose from drop down menu)
PART D – COMPUTATION OF TAX PAYABLE
D1
Tax payable on
total income
D2
Rebate u/s 87A
D3
Tax after Rebate
D4
Health and
education Cess @
4% on D3
D5
Total Tax and
Cess
D6
Relief u/s 89 (Please
ensure to submit Form
10E to claim this relief)
D7
Interest u/s 234A
D8
Interest u/s
234B
D9
Interest u/s 234C
D10
Fee u/s 234F
D11
Total Tax, Fee and Interest (D5+D7+D8+D9+D10 – D6)
D12
Total Taxes Paid
D13
Amount
payable
(D11-D12) (if
D11>D12)
D14
Refund
(D12-D11) (if D12>D11)
PART E – OTHER INFORMATION
Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the Bank
Name of the Bank
Account Number
Select Account for Refund Credit
I
1. Minimum one account should be selected for refund credit.
2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the accounts decided by
CPC after processing the return.
Schedule-IT Details of Advance Tax and Self-Assessment Tax payments
BSR Code
Date of Deposit
(DD/MM/YYYY)
Serial Number of Challan
Tax paid
Col (1)
Col (2)
Col (3)
Col (4)
R1
R2
Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/ Payer(s)/ Collector(s)]
TAN of
deductor/Collector
or PAN/ Aadhaar
No. of the Tenant
Name of the
Deductor/
Collector/Tenant
Gross payment/ receipt
which is subject to tax
deduction /collection
Year of tax
deduction/
collection
Tax
Deducted/
collected
TDS/TCS credit
out of (5) claimed
this Year
Col (2)
Col (3)
Col (4)
Col (5)
Col (6)
Col (7)
T
1
T
2
VERIFICATION
Stamp Receipt No.,
Seal, Date & Sign of
Receiving Official
I, son/ daughter of solemnly declare that to the best of my knowledge
and belief, the information given in the return is correct and complete and is in accordance with the provisions of
the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________ (Please
choose from drop down menu) and I am also competent to make this return and verify it. I am holding permanent
account number . (Please see instruction).
Date: Signature:
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Identification No. of TRP
Name of TRP
Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government,
amount thereof
224
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 2 - 2 3
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)
Individual 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 ]
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.
(a1ii) Or Filed in response to notice u/s
139(9), 142(1), 148
(a2)
Are you opting for new tax regime u/s 115BAC? Yes No
(b)
Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish
return of income? -
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 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)
(Tick applicable
option)
A. Resident
You were in India for 182 days or more during the previous year [section 6(1)(a)]
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]
ose 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)]
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
You have been a non-resident in India in 9 out of 10 preceding years [section
6(6)(a)]
You have been in India for 729 days or less during the 7 preceding years [section
6(6)(a)]
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)]
Part A-GEN
GENERAL
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
225
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(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. Resident Resident but not Ordinarily Resident Non-resident
(f)
Do you want to claim the benefit under section 115H? (applicable in case of resident)
Yes
No
(g)
Are you governed by Portuguese Civil Code as per section 5A? Tick) Yes No (If “YES” please fill
Schedule 5A)
(h)
Whether this return is being filed by a Representative Assessee? (Tick) Yes No If yes, please
furnish following information -
(1)
Name of the Representative
(2)
Capacity of the Representative (drop down to be provided)
(3)
Address of the Representative
(4)
Permanent Account Number (PAN)/ Aadhaar No. of the Representative
(i)
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)
(Drop down to be
provided)
(j) 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
(Drop
down to
be
provided)
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
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 )
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
226
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
e Income from retirement benefit account maintained in a
country “other than notified country u/s 89A”
1e
(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 (Please choose from drop down menu)
(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
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
PIN Code/ ZIP Code
Is the property co-owned? Yes 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
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
2 Address of property 2
Town/ City
State
PIN Code/ ZIP Code
Is the property co-owned? Yes 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
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
227
a
Gross rent received/ receivable/ letable 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)
2a
b The amount of rent which cannot be realized
2b
c Tax paid to local authorities
2c
d Total (2b + 2c)
2d
e Annual value (2a – 2d)
2e
f Annual value of the property owned (own percentage share x 2e)
2f
g 30% of 2f
2g
h Interest payable on borrowed capital
2h
i Total (2g + 2h)
2i
j Arrears/Unrealised rent received during the year less 30%
2j
k Income from house property 2 (2f – 2i + 2j)
2k
3 Pass through income/loss if any *
3
4 Income under the head “Income from House Property” (1k + 2k + 3)
(if negative take the figure to 2i of schedule CYLA)
4
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 Amoun
t
Address
of
property
, country
code,
ZIP code
Pin code Stat
e
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
228
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
A3
b
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
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 (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
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 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
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
229
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)
Year in which asset
acquired/constructe
d
Amount utilised
out of Capital
Gains account
i 2019-20
54B
b
Amount deemed to be short term capital gains, other than at ‘a’
Total amount deemed to be short term capital gains (axi + 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 not chargeable to tax or chargeable at
special rates in India as per DTAA
Sl.
No
.
Amoun
t of
income
Item
No. A1
to A7
above in
which
include
d
Countr
y name
& Code
Articl
e of
DTAA
Rate as per Treaty
(enter NIL, if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section of
I.T. Act
Rat
e 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 not chargeable to tax in India as per DTAA
A8a
b Total amount of STCG chargeable to tax at special rates in India as per DTAA
A8
b
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)
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
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 (biia + biib + biii)
Biv
c Balance (aiii – biv)
1c
d Deduction under section 54/54B/54EC/54F/54GB (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 share Amoun
t
Address of
property,
country
code, ZIP
code
Pin
cod
e
Stat
e
230
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 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)
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
231
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
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
ic
ii Full value of consideration in respect of assets other than
t d h
aii
iii Total (ic + ii)
aiii
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
f
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
232
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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)
Year in which
asset acquired/
constructed
Amount utilised
out of Capital
Gains account
i
2018-19
54/54F/ 54GB
ii 2019-20
54B
b Amount deemed to be long-term capital gains, other than at ‘a’
Total amount deemed to be long-term capital gains (axi + axii + 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,
chargeable @ 20%
B11b
12 Amount of LTCG included in B1- B11 but 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
Countr
y name
& Code
Article
of
DTAA
Rate as per
Treaty
(enter NIL, if not chargeable)
Whether
TRC
obtained
(Y/N)
Sectio
n 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 not chargeable to tax as per DTAA
B12a
b Total amount of LTCG 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
C Income chargeable under the head “Capital Gains” (A9 + B13) (take B13 as nil, if loss)
C
D Information about deduction claimed against Capital Gains
1 In case of deduction u/s 54/54B/54EC/54F/54GB/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
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
v Amount of deduction claimed
Bv
c
Deduction claimed u/s 54EC
i Date of transfer of original asset
Ci
dd/mm/yyyy
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
233
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
v Amount of deduction claimed
dv
e
Deduction claimed u/s 54GB
i Date of transfer of original residential property
ei
dd/mm/yyyy
ii PAN of the eligible company
eii
iii Amount utilised for subscription of equity shares of
eligible company
eiii
iv Date of subscription of shares
eiv
dd/mm/yyyy
v Cost of new plant and machinery purchased by the
eligible company
ev
vi Date of purchase of plant and machinery
evi
dd/mm/yyyy
vii Amount deposited in Capital Gains Accounts
Scheme before due date
evii
viii Amount of deduction claimed
eviii
f
Deduction claimed u/s 115F (for Non-Resident Indians)
i Date of transfer of original foreign exchange asset
fi
dd/mm/yyyy
ii Amount invested in new specified asset or savings
certificate
fii
iii Date of investment
fiii
dd/mm/yyyy
iv Amount of deduction claimed
fiv
g Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f)
1g
234
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
Acquire
d
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
acquisitio
n 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
deduction
s
(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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
235
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
236
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
Rows can be added as required
2
Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e +2f elements related to Sl. No.1)
2
a Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB
2a
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)
di
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
237
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/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
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 chargeable at special rates (drop down to be
provided)
2e
f Amount included in 1 and 2 above, which is 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
aiia Eligible Interest expenditure u/s 57(i) – Computed Amount
3aiia
aiii Deduction 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
238
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 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
Dividend
Income
referred in Sl. No. 1a(i)
3
Dividend
Income
u/s
115A(1)(a)(i) @ 20%
(Including PTI Income)
4
Dividend
Income
u/s
115AC @ 10%
5
Dividend
Income
u/s
115ACA (1)(a) @ 10%
(Including PTI Income)
6
Dividend Income of FII
(other
than
units
referred to in section
115AB) u/s 115AD(1)(i)
@ 20% (Including PTI
Income)
7
Dividend
income
chargeable
at
DTAA
Rates
8
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)
(4 of Schedule HP)
(6 of Schedule-OS)
ii
Salaries
(6 of Schedule S)
iii
House property
(4 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)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
239
xi
Net income from other sources chargeable at
normal applicable rates
(6 of Schedule OS)
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)
Schedule CFL
Details of Losses to be carried forward to future years
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
i
2014-15
ii
2015-16
iii
2016-17
Iv
2017-18
v
2018-19
vi
2019-20
vii
2020-21
viii
2021-22
ix
Total of earlier year
losses
x
Adjustment of above
losses in Schedule
BFLA
(2ii of Schedule BFLA)
(2xi of Schedule BFLA)
xi
2022-23 (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
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
g 80DD
h 80DDB
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
v Total deductions under Chapter VI-A (Total of a to u)
v
240
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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 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
Schedule AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2022-23 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2022-23 (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 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and
cannot exceed the sum of AMT Credit Brought Forward)
S.
No.
Assessment Year
(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 2014-15
ii 2015-16
iii 2016-17
iv 2017-18
v 2018-19
vi 2019-20
vii 2020-21
viii 2021-22
ix Current AY (enter 1-2, if
1>2 else enter 0)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
241
X 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 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 STT
paid)
15
(3iii of Schedule BFLA)
3
115AD (STCG for FIIs on securities where STT not paid)
30
(3iv of Schedule BFLA)
4
112 proviso (LTCG on listed securities/ units without indexation)
10
(part of 3vii of Schedule
BFLA)
5
112(1)(c)(iii) (LTCG for non-resident on unlisted securities)
10
(part of 3vii of Schedule
BFLA)
6
115AC (LTCG for non-resident on bonds/GDR)
10
(part of 3vii of Schedule
BFLA)
7
115ACA (LTCG for an employee of specified company on GDR)
10
(part of 3vii of Schedule
BFLA)
8
115AD (LTCG for FIIs on securities)
10
(part of 3vii of Schedule
BFLA)
9
115E (LTCG for non-resident Indian on specified asset)
10
(part of 3vii of Schedule
BFLA)
10
112 (LTCG on others)
20
(3viii of Schedule BFLA)
11
112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on
which STT is paid)
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)
14
115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(part of 2a of Schedule
OS)
15
115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule OS)
16
115BBF (Tax on income from patent)
10
(part of 2d of Schedule
OS)
17
115BBG (Tax on income from transfer of carbon credits)
10
(part of 2d of Schedule
OS)
18
Any other income chargeable at special rate (Please choose from drop down menu)
(part of 2d of Schedule
OS)
19
Other source of income chargeable at special rates in India as per DTAA
(part of 2f of Schedule
OS)
20
Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%
15
(part of 3iv of Schedule
BFLA)
21
Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%
30
(part of 3v of Schedule
BFLA)
22
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%
u/s 112A
10
(part of 3vii of Schedule
BFLA)
23
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%-
under sections other than u/s 112A
10
(part of 3vii of Schedule
BFLA)
24
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%
20
(part of 3viii of Schedule
BFLA)
25 Pass through income in the nature of income from other source chargeable at special
rates (Please choose from drop down menu)
(2e of Schedule OS)
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
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
242
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 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 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 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
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 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 Capital Gains
iv Other sources
Total
2
i Salary
ii House Property
iii Capital Gains
iv Other sources
Total
NOTE ►
Please refer to the instructions for filling out this schedule.
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
243
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.
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 as on 31st December, 2021
Sl
No
Country
name
Country code
Name of
financial
institution
Address of
financial
institution
ZIP code
Account
number
Status
Account
opening
date
Peak
balance
during
the
period
Closing
balance
Gross interest
paid/credited
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, 2021
Sl
No
Country
name
Country code
Name of
financial
institution
Address
of
financial
institution
ZIP
code
Account
number
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, 2021
Sl
No
Country
name
Country code
Name of
entity
Address
of entity
ZIP
code
Nature of
entity
Date of
acquiring
the
interest
Initial
value of
the
investment
Peak value
of
investment
during the
period
Closing
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 31st December, 2021
Sl
No
Country
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 as on 31st December,
2021
Sl
No
Country
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
Nature
of
Income
Income taxable and offered
in this return
Amount Schedule
where
offered
Item
number
of
schedule
(1)
(2)
2a
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2021
Sl
No
Country
Name and
ZIP Code
Address of the
Property
Ownership-
Direct/ Beneficial
Date of
acquisition
Total
Investment (at
Income
derived
Nature of
Income
Income taxable and offered in
this return
244
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
code
owner/
Beneficiary
cost) (in
rupees)
from the
property
Amount
Schedule
where offered
Item
number
of
schedule
(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, 2021
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
Amount
Schedule
where offered
Item
number
of
schedule
(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, 2021 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
Country
Name
and
Code
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)
(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
Country
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
Beneficiaries
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 Schedule
where
offered
Item
number
of
schedule
(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
Amount
Schedule
where
offered
Item number
of schedule
(1)
(2)
(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
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.
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
245
(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.
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
DETAILS
Sl.
No.
Assessment
Year
Amount
of
Tax
deferred
brought
forward
from
earlier
AY
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
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.
8b
of
ITR
-
AY
2021-22
(To be enabled from AY
2026-27) (Payment to be
made in FY 2025-26)
Part B – TI
Computation of total income
1 Salaries (6 of Schedule S)
1
2 Income from house property (4 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 Total capital gains (3av + 3biv) (enter nil if loss)
3c
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+3c+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 [v 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
246
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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)
10 Deductions under Chapter VI-A (o of Schedule VIA)
10
11 Total income
11
12 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 12
13 ‘Aggregate income’ (8+ 9)
13
14 Losses of current year to be carried forward (total of 2viii and 3viii of
Schedule CYLA)
14
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
4
ia
ii @10% or 15% as applicable of 2(ii), 3(ii), 8(ii), 11(ii), 21(ii), 23(ii), Dividend income u/s 115AD(1)(a) of
Schedule SI and Dividend income included in Part B TI
5ii
iia
iii On [(4) – (16(ii), 2(ii), 3(ii), 8(ii), 11(ii), 21(ii), 23(ii) of Schedule SI)]
5iii
iv Total ia + iia
5iv
5iii
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) (8a+8b)
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 (Schedule Salary) (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 5 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
B
A
N
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
247
Sl. IFS Code of the Bank in case of Bank Accounts
held in India
Name of the Bank
Account Number
Indicate the account in which you prefer to
get your refund credited, if any (tick
accounts for refund)
i
ii
Note:
1. Minimum one account should be selected for refund credit.
2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after
processing the return
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 ]
Yes No
20
TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
SELF
ASSESSMENT
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 furnished by Deductor(s)]
D
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS
Sl No
Tax Deduction and Collection
Account Number of the Collector
Name of the Collector
Tax Collected
Amount out of (4)
being claimed
Amount out of (4) being claimed in the
hands of spouse, if section 5A is
applicable
(1)
(2)
(3)
(4)
(5)
(6)
I
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
2021-22)
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
248
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
II
NOTE ► Please enter total of column (5) 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 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
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
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 2 - 2 3
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)
Individual 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
FILING
STATUS
(A19)(a) (i) 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
(ii) Or Filed in response to notice u/s
139(9) 142(1), 148
(b)
Have you opted for new tax regime u/s 115BAC and filed Form 10IE in AY 2021-22 ? Yes No
Option for current assessment year Opting in now Not opting Continue to opt Opt out
(bi)
For other than “not opting”, please furnish
Date of filing of form 10IE
DD/MM/YYYY
Acknowledgement
number:
(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)
(cii)
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)
(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) Yes No
(d)
If revised/Defective/Modified, then enter Receipt
No.
and
Date
of
filing
original
return
(DD/MM/YYYY)
/ /
Part A-GEN
GENERAL
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
249
(e)
If filed, in response to a notice u/s 139(9)/142(1)/148 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
You were in India for 182 days or more during the previous year [section 6(1)(a)]
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
You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)]
You have been in India for 729 days or less during the 7 preceding years [section 6(6)(a)]
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)]
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)
Residential Status
in India (for HUF)
(Tick
applicable
option)
Resident Resident but not Ordinarily Resident Non-resident
(g)
Do you want to claim the benefit under section 115H? (applicable in case of resident)
Yes No
(h)
Are you governed by Portuguese Civil Code as per section 5A? Tick) Yes No (If “YES” please fill Schedule 5A)
(i)
Whether this return is being filed by a representative assessee? (Tick) Yes 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
Cost of
acquisition
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
250
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(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
NATURE OF
BUSINESS
NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR PROFESSION
INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN THOSE DECLARING
INCOME UNDER SECTIONS 44AD, 44ADA AND 44AE)
S.No.
Code
[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, 2022 OF THE PROPRIETORY BUSINESS OR
PROFESSION (fill items below in a case where regular books of accounts 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
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
(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
(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?
Date of furnishing the audit
report? DD/MM/YY
(diii) If liable to furnish other audit report, mention whether have you furnished such report. If yes, please provide the details as
under: (Please see Instruction)
Sl. No.
Section Code
Date (DD/MM/YYYY)
(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)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
251
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 Sources of funds (1c + 2c +3)
4
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
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
252
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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, 2022, 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 2021-22 (fill items 1 to 3 in a case where regular books of
accounts 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
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
253
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 2021-22 (fill items 4 to 12 in a case where regular books of accounts 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
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
Part A-P& L
Profit and Loss Account for the financial year 2021-22 (fill items 13 to 60 in a case where regular books of accounts
are maintained, otherwise fill items 61 to 65 as applicable)
T
13 Gross profit transferred from Trading Account
13
254
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
i
Salaries and wages
22i
ii
Bonus
22ii
iii
Reimbursement of medical expenses
22iii
iv
Leave encashment
22iv
v
Leave travel benefits
22v
vi
Contribution to approved superannuation fund
22vi
vii
Contribution to recognised provident fund
22vii
viii
Contribution to recognised gratuity fund
22viii
ix
Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which an expenditure
has been incurred
22x
xi
Total compensation to employees (total of 22i to 22x)
22xi
xii
Whether any compensation, included in 22xi, paid to non-residents xiia
Yes / No
If Yes, amount paid to non-residents
xiib
23 Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
iii
Keyman’s Insurance
23iii
iv
Other Insurance including factory, office, car, goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a non-resident other than
a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-resident other than
a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-resident other than
a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
255
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
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)
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 Any other mode
ib
(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, or the amount claimed to have been earned, whichever is
higher
iib
256
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
NOTE—If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of accounts 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
(i)
Gross Receipts
62i
(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 accounts 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 accounts 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 2021-22 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
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 11a(iii) 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 11b(iii) 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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
257
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
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
258
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a Amount disallowable under section 40 (a)(i), on account of
non-compliance with the provisions of Chapter XVII-B
Aa
b Amount disallowable under section 40(a)(ia) on account of
non-compliance with the provisions of Chapter XVII-B
Ab
c
Amount disallowable under section 40(a)(ib), on account of
non-compliance with the provisions of Chapter VIII of the
Finance Act, 2016
Ac
d Amount disallowable under section 40(a)(iii) on account of
non-compliance with the provisions of Chapter XVII-B
Ad
e Amount of tax or rate levied or assessed on the basis of
profits [40(a)(ii)]
Ae
f Amount paid as wealth tax [40(a)(iia)]
Af
g Amount paid by way of royalty, license fee, service fee etc.
as per section 40(a)(iib)
Ag
h
Amount of interest, salary, bonus, commission or
remuneration paid to any partner or member inadmissible
under section [40(b)/40(ba)]
Ah
i Any other disallowance
Ai
j Total amount disallowable under section 40(total of Aa to Ai)
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 a
deposit taking non-banking financial company or systemically
important non-deposit taking non-banking financial company,
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
H Total amount allowable under section 43B (total of 10a to 10g)
10h
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
259
da
Any sum payable as interest on any loan or borrowing from a
deposit taking non-banking financial company or systemically
important non-deposit taking non-banking financial company,
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 Total amount disallowable under Section 43B (total of 11a to 11g)
11h
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
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)
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
260
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 ‘other than notified country’ u/s 89A
1e
(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
(Please choose from drop down menu) (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
PIN Code/ Zip Code
Is the property co-owned? Yes 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
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
2
Address of property 2
Town/ City
State
PIN Code/ Zip Code
Is the property co-owned? Yes 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
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/ letable 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)
2a
b The amount of rent which cannot be realized
2b
c Tax paid to local authorities
2c
d Total (2b + 2c)
2d
e Annual value (2a – 2d)
2e
f Annual value of the property owned (own percentage share x 2e)
2f
g 30% of 2f
2g
h Interest payable on borrowed capital
2h
i Total (2g + 2h)
2i
j Arrears/Unrealised rent received during the year less 30%
2j
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
261
k Income from house property 2 (2f – 2i + 2j)
2k
3 Pass through income/Loss if any *
3
4
Income under the head “Income from house property” (1k + 2k + 3)
(if negative take the figure to 2i of schedule CYLA)
4
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 65iv of Schedule
P&L] (in case of no account case)]
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
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
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
6
Balance (1– 2a – 2b – 3a - 3b – 3c - 3d – 3e - 3f – 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
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
8a
Expenses debited to profit and loss account which
relate to exempt income
8a
262
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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) (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
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 PartA-OI)
16
17
Amounts debited to the profit and loss account,
to the extent disallowable under section 40A (9F
of Part A-OI)
17
18
Any amount debited to profit and loss account of
the previous year but disallowable under section
43B (11h 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
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
Deduction allowable under section 32AD
28
29
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)
29
30
Any amount disallowed under section 40 in any
preceding previous year but allowable during the
previous year (8B of PartA-OI)
30
31
Any amount disallowed under section 43B in any
preceding previous year but allowable during the
previous year (10 h of PartA-OI)
31
32
Any other amount allowable as deduction
32
33
Decrease in profit or increase in loss on account of
ICDS adjustments and deviation in method of
valuation of stock (Column 3b + 4e of Part A- OI)
33
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
263
34
Total (27+28+29+30+31+32+33)
34
35
Income (13+26-34)
35
36
Profits and gains of business or profession deemed to be under -
i Section 44AD (61(ii) of schedule P&L)
36i
ii Section 44ADA (62(ii) of schedule P&L) 36ii
iii Section 44AE (63(ii) of schedule P&L)
36iii
iv Section 44B
36iv
v Section 44BB
36v
vi Section 44BBA
36vi
vii Section 44DA
36vii
(item 4 of Form 3CE)
viii Total (36i to 36vii)
36viii
37
Net profit or loss from business or profession other than speculative and specified business
(35 + 36viii)
37
38
Net Profit or loss from business or profession other than speculative business and specified
business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter
same figure as in 37) (If loss take the figure to 2i of item E) (38a+ 38b + 38c + 38d + 38e + 38f)
A38
a Income chargeable under Rule 7
38a
b Deemed income chargeable under Rule 7A
38b
c Deemed income chargeable under Rule 7B(1)
38c
d Deemed income chargeable under Rule
7B(1A)
38d
e Deemed income chargeable under Rule 8
38e
f Income other than Rule 7A, 7B & 8 (Item No.
37)
38f
39
Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A)
and Rule 8 for the purpose of aggregation of income as per Finance Act
[4b-(38a+38b+38c+38d+38e)]
39
B Computation of income from speculative business
40
Net profit or loss from speculative business as per profit or loss account (Item No. 2a)
40
41
Additions in accordance with section 28 to 44DA
41
42
Deductions in accordance with section 28 to 44DA
42
43
Income from speculative business (40+ 41 – 42) (if loss, take the figure to 6xv of schedule CFL)
B43
C Computation of income from specified business under section 35AD
44
Net profit or loss from specified business as per profit or loss account
44
45
Additions in accordance with section 28 to 44DA
45
46
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)
46
47
Profit or loss from specified business (44 + 45 -46)
47
48
Deductions in accordance with section 35AD(1)
48
49
Income from Specified Business (47-48) (if loss, take the figure to 7xvof schedule CFL)
C49
50
Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected
from drop down menu)
C50
D
Income
chargeable
under the head
‘Profits and
gains’
(A37+B41+C47)
D
D
Income chargeable under the head ‘Profits and gains from business or profession’ A38+B43+C49)
E Intra head set off of business loss of current year
Sl.
Type of Business income
Income of current year (Fill this
column only if figure 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)
(A38)
ii
Income from speculative business
(B43)
iii
Income from specified business
(C49)
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
264
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)
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 Additional depreciation, if any, on 4
13 Additional depreciation, if any, on 7
14 Additional depreciation relating to
immediately preceding year on asset
put to use for less than 180 days
15 Total depreciation (10+11+12+13+14)
16 Depreciation disallowed under section
38(2) of the 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
is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Total depreciation (10+11)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
265
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 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
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)
266
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(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/54D/ 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)
2aii
b
Net worth of the under taking 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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
267
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
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
securities other than unquoted shares
iii Total (ic + ii)
aiii
b
Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection
with transfer
biii
iv Total (bi + bii + biii)
biv
c
Balance (5aiii – biv)
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 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 54D/54G/54GA
6f
268
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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)
Year in which asset
acquired/constructed
Amount utilised out of
Capital Gains account
i
2018-19
54D/54G/54GA
ii
2019-20
54B
b
Amount deemed to be short term capital gains u/s 54B/54D/54G/54GA, other than at ‘a’
Total amount deemed to be short term capital gains (Xi + Xii + b)
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
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 not chargeable to tax or chargeable at special rates as 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 not chargeable to tax as per DTAA
A9a
B
Total amount of STCG 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
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 (biia + biib+ biii)
biv
c Balance (aiii – biv)
1c
d
Deduction
under
section
54/54B/54D/54EC/54F/54G/54GA/54GB (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
share
Amount Address of property,
Country code, Zip code
Pin
code
and
state
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
269
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 under taking 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)
B2
e
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)
B6c
B6c
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
270
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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?
Yes No 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)
Year in which asset
acquired/constructed
Amount utilised out of Capital Gains
account
i 2018-19 54/54D/54F/54G/54
GA
ii 2019-20 54B
b Amount deemed to be long-term capital gains, other than at ‘a’
Total amount deemed to be long-term capital gains (xi + xii + b)
B11
12 Pass Through Income/Loss in the nature of Long-Term Capital Gain, (Fill up schedule PTI) (B12a1+B12a2 + B12b)
B12
a1 Pass Through Income/Loss in the nature of Long-Term Capital Gain, chargeable @ 10%
B12a
1
a2 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 not chargeable to tax or chargeable at special rates in India as
per DTAA
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
271
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 not chargeable to tax as per DTAA
B13a
b Total amount of LTCG 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
CIncome chargeable under the head “CAPITAL GAINS” (A10 + B14) (take B14 as nil, if loss)
C
DInformation about deduction claimed against Capital Gains
1 In 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
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
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
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
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
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
272
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iv Amount deposited in Capital Gains Accounts Scheme before due date
giv
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
2 In case of deduction u/s 54GB, furnish PAN of the
company
ESet-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
gain
15%
(A3e*+A4a*+A8a*)
iii
30%
(A5e*+ A8b*)
iv
applicable
rate
(A1e*+A2c*+A4b*+A6
g* +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*)
vii
i
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.
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
273
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.
NOT
E ► Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head
274
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 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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
275
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
276
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)
10(12)
bv
vi
Interest accrued on contributions to provident fund
to the extent taxable as per Second proviso to section
10(11)
10(12)
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
3
Income from retirement benefit account maintained in a country other
than notified country u/s 89A
Rows can be added as required
2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e + 2f related to Sl. No. 1)
2
a
Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB
2a
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)
di
ii
Interest received from Government or Indian
concern on foreign currency debts chargeable u/s
115A(1)(a)(ii)
dii
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
277
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/s 115BBC
dxvi
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
xviii Income 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
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 chargeable at special rates
(drop down to be provided)
2e
f
Amount included in 1 and 2 above, which is 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
278
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 10xv 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
Dividend Income referred
in Sl. No. 1a(i)
3
Dividend
Income
u/s
115A(1)(a)(i) @ 20%
(Including PTI Income)
4
Dividend
Income
u/s
115AC @ 10%
(Including PTI Income)
5
Dividend
Income
u/s
115ACA (1)(a) @ 10%
(Including PTI Income)
6
Dividend Income (other
than units referred to in
section
115AB)
u/s
115AD(1)(i)
@
20%
(Including PTI Income)
7.
Income from retirement
benefit account maintained
in a country specified u/s
89A but not claimed for
relief from taxation u/s
89A
8
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)
(4 of Schedule –HP)
(2v of item E of
Schedule BP)
(6 of Schedule-OS)
Ii
Salaries
(6 of Schedule S)
iii
House property
(4 of Schedule HP)
Iv Income from Business (excluding
speculation profit and income from
specified business) or profession
(A38 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)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
279
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
(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)
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)
Schedule CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
Sl.
No.
Assessme
nt 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
opting for
taxation u/s
115BAC
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
280
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
xii
Total of
earlier
year
losses b/f
Xiv
Adjustme
nt 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)
xv
2022-
23(Curre
nt year
losses to
be
carried
forward)
(2xviii of
Schedule
CYLA)
(3xviii of
Schedule
CYLA)
(B43 of
Schedule BP,
if –ve)
(C49 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)
xvi
Total loss
Carried
forward
to future
years
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
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
Amount (+) or (-)
(i)
(ii)
(iii)
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
11a.
Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X)
(if positive)
11b.
Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X)
(if negative)
Schedule 10AA
Deduction under section 10AA
DEDU
CTIO
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
281
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
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
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 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
282
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule 80-IB
Deductions under section 80-IB
a Deduction in respect of industrial undertaking located in
Jammu & Kashmir or Ladakh [Section 80-IB(4)]
a1
Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
a2
Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
b
Deduction in the case of undertaking which begins
commercial production or refining of mineral oil [Section
80-IB(9)]
b1
Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
b2
Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
c Deduction in the case of an undertaking developing and
building housing projects [Section 80-IB(10)]
c1
Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
c2
Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
d
Deduction in the case of an undertaking engaged in
processing, preservation and packaging of fruits,
vegetables, meat, meat products, poultry, marine or dairy
products [Section 80-IB(11A)]
d1
Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
d2
Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
e
Deduction in the case of an undertaking engaged in
integrated business of handling, storage and
transportation of food grains [Section 80-IB(11A)]
e1
Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
e2
Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
f Total deduction under section 80-IB (Total of a1 to e2)
f
Schedule 80-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
g 80DD
h 80DDB
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
(f 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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
283
3 Part CA and D- Deduction in respect of other incomes/other deduction
I 80TTA
Ii 80TTB
iii 80U
Total Deduction under Part CA and D (total of i, ii and iii)
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 lakhs)
4
Schedule AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2022-23 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2022-23 (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 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount
mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.
No.
Assessment Year
(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 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 Current AY (enter 1 -2,
if 1>2 else enter 0)
xi 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 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)
284
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 2dix of
Schedule OS)
7b 115AC (Income by way of Dividend received by non-resident from GDR
purchased in foreign currency)
10
(part of 2dx 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)
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)
15 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(2a of Schedule
OS)
16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule
OS)
17 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
(2dxvii of Schedule
OS)
18 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
(2dxviii of
Schedule OS)
19 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from Royalty)
10
(part of 2dvii of
Schedule OS)
20 Income from other sources chargeable at special rates in India as per DTAA
(part of 2f of
Schedule OS)
21 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%
15
(part of 5vi of
Schedule BFLA)
22 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%
30
(part of 5vii of
Schedule BFLA)
23 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%
u/s. 112A
10
(part of 5x of
Schedule BFLA)
24 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
25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%
20
(part of 5xi of
Schedule BFLA)
26 Pass through income in the nature of income from other source chargeable at
special rates (Please choose from drop down menu)
(2e of Schedule
OS)
27 Any other income chargeable at special rate (Please choose from drop down menu)
(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
iv Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and
8 (from Sl. No. 39 of Sch. BP)
iv
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
285
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 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 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
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
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
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
286
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
secondary adjustments as
per section 92CE(2A)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
6
Name of Bank and Branch
7
BSR Code
8
Serial number of challan
9
Amount deposited
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA
Sl. Country
Code
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.
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 as on 31st December
2021
Sl
No
Country
name
Country
code
Name of
financial
institution
Address of
financial
institution
ZIP
code
Account
number
Status
Account opening
date
Peak
balance
during the
period
Closing
balance
Gross interest
paid/credited
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
2021
Sl
No
Country
name
Country
code
Name of
financial
institution
Address of
financial
institution
ZIP
code
Account
number
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)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
287
(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 2021
Sl
No
Country
name
Country code
Name of
entity
Address
of
entity
ZIP
code
Nature
of entity
Date of
acquiring
the
interest
Initial
value of
the
investment
Peak value
of
investment
during the
period
Closing
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 31st December 2021
Sl
No
Country
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 as on
31st December 2021
Sl No Country
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
Nature of
Income
Income taxable and offered in this
return
Amount
Schedule
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 31st
December 2021
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
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 as on 31st
December 2021
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
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 during the calendar
year ending as on 31st December 2021and 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
Country
Name
and
Code
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)
(2a)
(2b)
(3a)
(3b)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl
Country ZIP
Name and
Name
Name
Name and
Date
Whether
If (8) is yes,
If (8) is yes, Income offered in this return
288
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
No
Name
and
code
Code address of
the trust
and
address
of
trustees
and
address
of Settlor
address of
Beneficiaries
since
position
held
income
derived is
taxable in
your hands?
Income
derived from
the trust
Amount
Schedule
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
Schedule
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 accounts 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 accounts 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
(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)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
289
NOTE ► Please refer to instructions for filling out this schedule.
Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
ILS
OF
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
DETAILS
Sl.
No.
Assessment
Year
Amount
of
Tax
deferred
brought
forward
from
earlier
AY
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.
3b
of
ITR
-
AY
2021-22
(To be enabled from AY
AY 2026-27 ) (Payment
to be made in FY 2025-
26)
PART-B
Part B – TI Computation of total income
TOTAL INCOME
1 Salaries (6 of Schedule S)
1
2 Income from house property(4 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 (A38 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 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 Total capital gains (4av+4biv) (enter nil if loss)
4c
290
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 +4c +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
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 xv 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 of 2(ii),3(ii), 9(ii),
12(ii), 22(ii), 24(ii) Dividend income u/s
115AD(1)(a) of Schedule SI and Dividend income
included in Part B TI
2gii
iia
iii On [(2f) – (17(ii),2(ii),3(ii), 9(ii), 12(ii), 22(ii), 24(ii)
of Schedule SI)]]
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) (3a+3b)
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 ( Schedule Salary) (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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
291
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
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 7of17D)
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
ACCOUN
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
Indicate the account in which
you prefer to get your refund
credited, if any (tick one account
)
I
Ii
Note:
1) Minimum one account should be selected for refund credit
2) In case of refund, multiple accounts are selected for refund credit, then refund will be credited to one of the accounts decided by
CPC 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 ]
Yes 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
SELF
ASSESSMENT
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
292
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
II
NOTE ►
Please enter total of column 5 in 10b of Part B-TTI
C
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C /16D furnished by Deductor(s) ]
D
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TDS ON OTHER
INCOME
Sl.
No.
Tax Deduction and
Tax Collection
Account Number of
the Collector
Name of the
Collector
Unclaimed TCS brought forward
(b/f)
TCS of the current fin.
Year
Amount out of (5) or (6)
being claimed this Year
(only if corresponding
income is being offered
for tax this year)
Amount out of (5) or
(6) being carried
forward
Fin. Year in
which collected
Amount b/f
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
i
ii
NOTE ► Please enter total of column (7) 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
Sign here
FORM
ITR-4
SUGAM
INDIAN INCOME TAX RETURN
[For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto
Rs.50 lakh and having income from business and profession which is computed under sections
44AD, 44ADA or 44AE,]
[Not for an individual who is either Director in a company or has invested in unlisted equity
shares or if income-tax is deferred on ESOP or has agricultural income more than Rs.5000]
(Please refer instructions for eligibility)
Assessment Year
2 0 2 2 - 2 3
PART A GENERAL INFORMATION
(A1) First Name
(A2) Middle Name
(A3) Last Name
(A4) Permanent Account Number
(A5) Date of Birth/Formation (DD/MM/YYYY)
(A6) Flat/Door/Block No.
(A7) Name of Premises/ Building/ Village
(A8) Road/Street/Post Office
(A9) Area/Locality
(A10) Town/City/District
(A11) State
(A12) Country
(A13) PIN Code/ZIP Code
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
2021-22)
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
293
(A14) Aadhaar Number (12 digits)/ Aadhaar Enrolment Id (28 digits) (if eligible for Aadhaar
No.)
(A15) Status
Individual HUF
Firm (other than LLP)
(A16) Residential/Office Phone Number with STD code/
Mobile No.1
(A17) Mobile No. 2
(A18) Email Address-1 (self)
Email Address -2
(A19) Nature of employment - Central Govt. State Govt. Public Sector Undertaking Pensioners-CG Pensioners-SG
Pensioners-PSU Pensioners- Others Others Not Applicable (e.g. Family Pension etc.)
(A20) (a) Filed u/s (Tick)
[Please see instruction]-
139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return,
119(2)(b)- After Condonation of delay
(b) Or Filed in response to notice u/s
139(9) 142(1) 148
(A21) If revised/defective then enter Receipt No.
and
Date
of
filing
of
original
return
(DD/MM/YYYY)
/ /
(A22) If filed in response to notice u/s 139(9) /142(1)/148 or order u/s 119(2)(b)- enter Unique
Number/ Document Identification Number (DIN) & Date of such Notice or Order
/ /
(A23)
Have you opted for new tax regime u/s 115BAC and filed Form 10IE in AY 2021-22? Yes
No
Option for current assessment year Opting in now Not opting Continue to opt Opt
out
For other than not opting, please furnish date of filing of form 10-IE along with
Acknowledgment number
(A24) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income?
(Not applicable in case of firm) -
If yes, please furnish following information
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due
to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
(i)
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one
or more current account during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(ii)
Have you incurred expenditure of an amount or aggregate of amount exceeding
Rs. 2 lakhs for travel to a foreign country for yourself or for any other person?
(Yes/ No)
Amount (Rs) (If Yes)
(iii)
Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1
lakh on consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(iv)
Are you required to file a return as per other conditions prescribed under clause
(iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition
from the drop-down menu)
(Tick) Yes No
(A25) Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1) Name of the representative
(2) Capacity of the representative
(3) Address of the representative
(4) Permanent Account Number (PAN)/ Aadhaar No. of the representative
PART B GROSS TOTAL INCOME Whole- Rupee (₹) only
B1 Income from Business & Profession (NOTE-Enter value from E8 of Schedule BP)
B1
B2
i Gross Salary (ia+ib+ic+id+ie)_
i
SALARY / PENSION
a Salary as per section 17(1)
ia
b Value of perquisites as per section 17(2)
ib
c Profit in lieu of salary as per section 17(3)
ic
d Income from retirement benefit account maintained in a notified
country u/s 89A (Please choose from drop down menu)
id
e Income from retirement benefit account maintained in a country
other than notified country u/s 89A
ie
ii Less allowances to the extent exempt u/s 10 (Please choose from drop down menu)
[Ensure that it is included in salary income u/s 17(1)/17(2)/17(3)]
ii
iia Less: Income claimed for relief from taxation u/s 89A
iia
iii Net Salary (i – ii-iia)
iii
iv Deductions u/s 16 (iva + ivb+ivc)
iv
a Standard deduction u/s 16(ia)
iva
b Entertainment allowance u/s 16(ii)
ivb
c Professional tax u/s 16(iii)
ivc
v Income chargeable under the head ‘Salaries’ (iii – iv) (NOTE- Ensure to Fill “Sch TDS1”)
B2
B3 Tick applicable option Self Occupied Let Out Deemed Let Out
H
O
i Gross rent received/ receivable/ lettable value during the year
i
294
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PART D – TAX COMPUTATIONS AND TAX STATUS
D1 Tax payable on total income (C20)
D1
D2 Rebate on 87A
D2
D3 Tax payable after Rebate (D1-D2)
D3
D4 Health and Education Cess @ 4% on (D3)
D4
D5 Total Tax, and Cess (D3+D4)
D5
D6 Relief u/s 89 (Please ensure to submit Form 10E to claim this relief)
D6
D7 Balance Tax after Relief (D5 – D6)
D7
D8 Total Interest u/s 234A
D8
D9 Total Interest u/s 234B
D9
D10 Total Interest u/s 234C
D10
D11 Fee u/s 234F
D11
D12 Total Tax, Fee and Interest (D7+ D8 + D9 + D10 + D11)
D12
D13 Total Advance Tax Paid
D13
D14 Total Self-Assessment Tax Paid
D14
D15 Total TDS Claimed (total of column 4 of Schedule-TDS1 and, column 6 of Schedule-TDS2)
D15
D16 Total TCS Collected (total of column (5) of Schedule-TCS)
D16
D17 Total Taxes Paid (D13+ D14 + D15 + D16)
D17
D18 Amount payable (D12 – D17, If D12 > D17)
D18
D19 Refund (D17 – D12, If D17 > D12)
D19
D20 Exempt income only for reporting purposes (If agricultural income is more than Rs.5,000/-, use
ITR 3/5)
((Please choose from drop down menu))
D20
ii Tax paid to local authorities
ii
iii Annual Value (i – ii)
iii
iv 30% of Annual Value
iv
v Interest payable on borrowed capital
v
vi Arrears/Unrealized Rent received during the year Less 30%
vi
vii Income chargeable under the head ‘House Property’ (iii – iv – v) + vi
(If loss, put the figure in negative) Note:- Maximum loss from house property that can be set-off
is INR 2, 00,000. To avail the benefit of carry forward and set of loss, please use ITR -3/5.
B3
B4 Income from Other Sources drop down like interest from saving account, deposit etc. to be
provided specifying nature of income and in case of dividend and Income from retirement benefit
account maintained in a notified country u/s 89A, please mention quarterly breakup for allowing
applicable relief from section 234C
NOTE- Fill “Sch TDS2” if applicable.
B4
Less: Deduction u/s 57(iia) (in case of family pension only)
Less: Income claimed for relief from taxation u/s 89A
B5 Gross Total Income (B1+B2+B3+B4)
To avail the benefit of carry forward and set of loss, please use ITR -3/5.
B5
PART C–DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for Deductions limits as per Income-tax Act)
C1
80C
C2
80CCC
C3
80CCD (1)
C4
80CCD(1B)
C5
80CCD(2)
C6
80D
(Please
choose from
drop down
menu)
C7
80DD
(Please
choose from
drop down
menu)
C8
80DDB
(Please
choose from
drop down
menu)
C9
80E
C10
80EE
C11
80EEA
C12
80EEB
C13
80G
(Please
choose from
drop down
menu)
C14
80GG
C15
80GGC
C16
80TTA
C17
80TTB
C18
80U
(Please
choose from
drop down
menu)
C19
Total deductions (Add items C1 to C18)
C19
C20
Taxable Total Income (B5 - C19)
C20
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
295
BANK
ACCOUNT
D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the Bank
Name of the Bank
Account Number
Select Account for
Refund Credit
i
ii
1. Minimum one account should be selected for refund credit.
2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the accounts decided by CPC after
processing the return
SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION
COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD
S.
No.
Name of Business
Business code
Description
(i)
E1
Gross Turnover or Gross Receipts
a
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or
prescribed electronic modes received before specified date
E1a
b
Any other mode
E1b
E2
Presumptive Income under section 44AD
a
6% of E1a or the amount claimed to have been earned, whichever is higher
E2a
b
8% of E1b or the amount claimed to have been earned, whichever is higher
E2b
c
Total (a + b)
E2c
NOTE—If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under
44AB & other ITR as applicable has to be filed
COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA
S.
No.
Name of Business
Business code
Description
(i)
E3
Gross Receipts
E3
E4
Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned, whichever is
higher
NOTE—If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR
as applicable has to be filed
E4
COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
S.
No.
Name of Business
Business code
Description
(i)
Registration
No. of goods
carriage
Whether owned/
leased/ hired
Tonnage capacity of
goods carriage
(in MT)
Number of months for which
goods carriage was owned/
leased/hired by assessee
Presumptive income u/s 44AE for
the goods carriage
(Computed @ Rs.1000 per ton per
month in case tonnage exceeds
12MT, or else @ Rs.7500 per
month) or the amount claimed to
have been actually earned,
whichever is higher
(i)
(1)
(2)
(3)
(4)
(5)
(a)
(b)
Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles)
`
E5
Presumptive Income from Goods Carriage under section 44AE [total of column (5)]
NOTE—If the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time exceed
10 then other ITR, as applicable, has to be filed
E5
E6
Salary and interest paid to the partners
NOTE – This is to be filled up only by firms
E6
E7
Presumptive Income u/s 44AE (E5-E6)
E7
E8
Income chargeable under the head ‘Business or Profession’ (E2c+E4+E7 )
E8
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
Note – Please furnish the information below for each GSTIN No. separately
E9
GSTIN No(s).
E9
E10
Annual value of outward supplies as per the GST returns filed
E10
296
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
FINANCIAL PARTICULARS OF THE BUSINESS
Note—For E11 to E25 furnish the information as on 31st day of March, 2022
E11
Partners/ Members own capital
E11
E12
Secured loans
E12
E13
Unsecured loans
E13
E14
Advances
E14
E15
Sundry creditors
E15
E16
Other liabilities
E16
E17
Total capital and liabilities (E11+E12+E13+E14+E15+E16)
E17
E18
Fixed assets
E18
E19
Inventories
E19
E20
Sundry debtors
E20
E21
Balance with banks
E21
E22
Cash-in-hand
E22
E23
Loans and advances
E23
E24
Other assets
E24
E25
Total assets (E18+E19+E20+E21+E22+E23+E24)
E25
NOTE ► Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if available)
SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS
BSR Code
Date of Deposit (DD/MM/YYYY)
Challan No.
Tax paid
Col (1)
Col (2)
Col (3)
Col (4)
R1
R2
R3
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in D13 & D14
Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
Sl
No
Tax Collection Account
Number of the Collector
Name of the
Collector
Details of amount paid as
mentioned in Form 26AS
Tax Collected
Amount out of (4) being claimed
(1)
Col (1)
Col (2)
Col (3)
Col (4)
Col (5)
I
Ii
NOTE ► Please enter total of column (5) of Schedule-TCS in D16
SCHEDULE TDS-1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY
[As per Form 16 issued by Employer(s)]
TAN
Name of the Employer
Income under Salary
Tax deducted
Col (1)
Col (2)
Col (3)
Col (4)
S1
S2
S3
NOTE► Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15
SCHEDULE TDS-2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY
[As per Form 16 A issued or Form 16C or Form 16D furnished by Deductor(s)]
Sl.
No.
TAN of the Deductor/ PAN/
Aadhaar No. of Tenant
Unclaimed TDS brought
forward (b/f)
TDS of the current
Fin. Year
TDS credit being claimed this
Year (only if corresponding
receipt is being offered for tax
this year, not applicable if TDS is
deducted u/s 194N)
Corresponding
Receipt/ withdrawals
offered
TDS credit
being
carried
forward
Fin. Year in
which deducted
TDS b/f
TDS Deducted
TDS Claimed
Gross
Amount
Head of
Income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
i
ii
NOTE ►Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
297
VERIFICATION
I, ____________________________________________son/ daughter of __________________________________ solemnly declare that to
the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of
the Income-tax Act, 1961. I further declare that I am making returns in my capacity as ___________ (Please choose from drop down menu)and I
am also competent to make this return and verify it. I am holding permanent account number . (Please see instruction)
Place:
Date:
Signature here
If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:
TRP PIN (10 Digit)
Name of TRP
Counter Signature of TRP
Amount to be paid to TRP.’
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 2 - 2 3
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
FILING STATUS
A19(i (ai) 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.
(aii) Or Filed in response to notice u/s
139(9), 142(1), 148
(aiii) Whether you are a business trust?
Yes No
(aiv) 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 or order u/s 119(2)(b), enter Unique Number/ Document Identification
Number (DIN) and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement
(unique
number)
/ /
(d)
Have you opted for tax regime u/s 115BAD and filed form 10-IF in AY 2021-22? Yes No
(di) If Yes or “opting it now”, please furnish
Date of filing of form 10-IF
DD/MM/YYYY
Acknowledgement
number:
(e)
Residential Status (Tick) Resident Non-Resident
(f)
Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick)
Yes No
(g)
Whether you are recognized as start up by DPIIT
Yes No
(h) If yes, please provide start up recognition number allotted by the DPIIT
(i)
Whether certificate from inter-ministerial board for certification is received?
Yes No
(j)
If yes, please provide the certification number
(k)
In the case of non-resident, is there a permanent establishment (PE) in India (Tick) Yes No
298
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(l)
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)
(m) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No.
(n) 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
(o)
Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information
Name of Firm
PAN
(p) 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
Cost of
acquisition
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
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
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. & 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
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
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?
Date of furnishing audit report?
DD/MM/YYYY
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)
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 following details
Sl. Name of the
Partner/member
Admitted/Retired
Date of admission/retirement
Percentage of share (if determinate)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
299
1.
2.
B
Is any member of the AOP/BOI/executor of AJP a foreign company? (Tick) Yes No
C
If Yes, mention the percentage of share of the foreign company in the AOP/BOI/executor of AJP
D
Whether total income of any member of the AOP/BOI/executor of AJP (excluding his share from such association or body or
executor of AJP) exceeds the maximum amount which is not chargeable to tax in the case of that member? (Tick) Yes
No
E
Particulars of persons who were partners/members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust or executors
in the case of estate of deceased / estate of insolvent as on 31st day of March, 2022 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
Identification
Number, in case
partner in LLP
Status
(see
instructions)
Rate of
Interest
on
Capital
Remuneration
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
(iv)
Whether the trust is created on behalf of a provident fund, superannuation fund, gratuity
fund, pension fund or any other fund created bona fide by a person carrying on Business or
profession exclusive for the employees in such Business or Profession?
Yes No
NATURE OF
BUSINESS
G
Nature of business or profession, if more than one business or profession, indicate the three main activities/ products (Other
than those declaring income under sections 44AD, 44ADA and 44AE)
S.No.
Code
[Please see instruction]
Trade name of the business, if any
Description
(i)
(ii)
Part A-BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2022 OR DATE OF DISSOLUTION (fill items A and B in a case where regular
books of accounts 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
300
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
D Total Rupee Loans (iiA + iiB + iiC)
iiD
iii Total unsecured loans (bi + iiD)
Biii
c Total Loan Funds (aiii + biii)
2c
3 Deferred tax liability
3
4 Advances
i From persons specified in section 40A(2)(b) of the I. T. Act
i
ii From others
ii
iii Total Advances (i + ii)
4iii
5 Sources of funds (1c + 2c +3 + 4iii)
5
APPLICATION OF FUNDS
B Application of funds
1 Fixed assets
a Gross: Block
1a
b Depreciation
1b
c Net Block (a – b)
1c
d Capital work-in-progress
1d
e Total (1c + 1d)
1e
2 Investments
a Long-term investments
i
Investment in property
i
ii
Equity instruments
A Listed equities
iiA
B Unlisted equities
iiB
C Total
iiC
iii Preference shares
iii
iv Government or trust securities
iv
v
Debenture or bonds
v
vi Mutual funds
vi
vii Others
vii
viii Total Long-term investments (i + iiC + iii + iv + v + vi + vii)
aviii
b Short-term investments
i Equity instruments
A Listed equities
iA
B Unlisted equities
iB
C Total
iC
ii Preference shares
ii
iii Government or trust securities
iii
iv Debenture or bonds
iv
v Mutual funds
v
vi Others
vi
vii Total Short-term investments (iC + ii + iii + iv + v + vi)
bvii
c Total investments (aviii + bvii)
2c
3 Current assets, loans and advances
a Current assets
i
Inventories
A Raw materials
iA
B Work-in-progress
iB
C Finished goods
iC
D Stock-in-trade (in respect of goods acquired for
trading)
iD
E Stores/consumables including packing material
iE
F Loose tools
iF
G Others
iG
H Total (iA + iB + iC + iD + iE + iF + iG)
iH
ii
Sundry Debtors
A
Outstanding for more than one year
iiA
B
Others
iiB
C
Total Sundry Debtors
iiC
iii Cash and bank balances
A Balance with banks
iiiA
B Cash-in-hand
iiiB
C Others
iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC)
iiiD
iv Other Current Assets
aiv
v
Total current assets (iH +iiC + iiiD + aiv)
av
b Loans and advances
i
Advances recoverable in cash or in kind or for value to
be received
bi
ii
Deposits, loans and advances to corporate and others
bii
iii Balance with Revenue Authorities
biii
iv Total (bi + bii + biii)
biv
v
Loans and advances included in biv which is
a for the purpose of business or profession
va
b not for the purpose of business or profession
vb
c Total (av + biv)
3c
d Current liabilities and provisions
i
Current liabilities
A Sundry Creditors
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
301
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, 2022, in respect of business or profession
1 Amount of total sundry debtors
C1
2 Amount of total sundry creditors
C2
3 Amount of total stock-in-trade
C3
4 Amount of the cash balance
C4
Part A-
Manufacturing
account
Manufacturing Account for the financial year 2021-22 (fill items 1 to 3 in a case where regular books of accounts
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 2021-22 (fill items 4 to 12 in a case where regular books of accounts 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
302
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ii Service tax
ii
iii VAT/ Sales tax
iii
iv Central Goods & Service Tax (CGST)
iv
v State Goods & Services Tax (SGST)
v
vi Integrated Goods & Services Tax (IGST)
vi
vii Union Territory Goods & Services Tax (UTGST)
vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi+vii+viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5 Closing Stock of Finished Goods
5
6 Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING ACCOUNT
7 Opening Stock of Finished Goods
7
8 Purchases (net of refunds and duty or tax, if any)
8
9 Direct Expenses (9i + 9ii + 9iii)
9
i
Carriage inward
i
ii
Power and fuel
ii
iii Other direct expenses
Note: Row can be added as per the nature of Direct Expenses
iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty
10i
ii Counter veiling duty
10ii
iii Special additional duty
10iii
iv Union excise duty
10iv
v Service tax
10v
vi VAT/ Sales tax
10vi
vii Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix Integrated Goods & Services Tax (IGST)
10ix
x Union Territory Goods & Services Tax (UTGST)
10x
xi Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
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
Part A-P& L
Profit and Loss Account for the financial year 2021-22 (fill items 13 to 60 in a case where regular books of accounts are
maintained, otherwise fill items 62 to 66 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account
13
14 Other income
i
Rent
i
ii
Commission
ii
iii
Dividend income
iii
iv
Interest income
iv
v
Profit on sale of fixed assets
v
vi
Profit on sale of investment being securities chargeable to Securities
Transaction Tax (STT)
vi
vii
Profit on sale of other investment
vii
viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA
viii
ix
Profit on conversion of inventory into capital asset u/s 28(via)
(FMV of inventory as on the date of conversion)
ix
x
Agricultural income
x
xi
Any other income (specify nature and amount)
a
xia
b
xib
c
Total (xia + xib)
xic
xii
Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x+ xic)
14xii
15 Total of credits to profit and loss account (13+14xii)
15
DEBITS TO PROFIT AND LOSS ACCOUNT
16 Freight outward
16
17 Consumption of stores and spare parts
17
18 Power and fuel
18
19 Rents
19
20 Repairs to building
20
21 Repairs to machinery
21
22 Compensation to employees
i
Salaries and wages
22i
ii
Bonus
22ii
iii
Reimbursement of medical expenses
22iii
iv
Leave encashment
22iv
v
Leave travel benefits
22v
vi
Contribution to approved superannuation fund
22vi
vii
Contribution to recognised provident fund
22vii
viii Contribution to recognised gratuity fund
22viii
ix
Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which an expenditure has been
incurred
22x
xi
Total compensation to employees (total of 22i to 22x)
22xi
xii
Whether any compensation, included in 22xi, paid to non-residents
xiia
Yes / No
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
303
If Yes, amount paid to non-residents
xiib
23
Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
iii
Keyman’s Insurance
23iii
iv
Other Insurance including factory, office, car, goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a non-resident other than a
company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-resident other than a
company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-resident other than a
company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i
Union excise duty
44i
ii
Service tax
44ii
iii
VAT/ Sales tax
44iii
iv
Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi
State Goods & Services Tax (SGST)
44vi
vii
Integrated Goods & Services Tax (IGST)
44vii
viii Union Territory Goods & Services Tax (UTGST)
44viii
ix
Any other rate, tax, duty or cess incl STT and CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix)
44x
45
Audit fee
45
46 Salary/Remuneration paid to Partners of the firm
46
47 Other expenses (specify nature and amount)
i
i
ii
ii
iii
Total (i + ii)
47iii
48 Bad debts (specify PAN/ Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is
claimed and amount)
i(1)
48i(1)
i(2)
48i(2)
i(3)
48i(3)
i
(Rows can be added as required) Total [48i(1)+48i(2)+48i(3)]
48i
ii
Others (more than Rs. 1 lakh) where PAN/ Aadhaar No. is not
available (provide name and complete address)
48ii
iii
Others (amounts less than Rs. 1 lakh)
48iii
iv
Total Bad Debt (48i + 48ii + 48iii)
48iv
49 Provision for bad and doubtful debts
49
50 Other provisions
50
51 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45
+ 46 + 47iii + 48iv + 49 + 50)]
51
52 Interest
i
Paid outside India, or paid in India to a non-resident other than a company or
to a foreign company
i
ii
To others
ii
iii
Total (i+ii)
52iii
53 Depreciation and amortisation
53
304
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
54 Net profit before taxes (51 – 52iii – 53)
54
PROVISION
FOR TAX AND
APPROPRIATI
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)
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 Any other mode
ib
(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, 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 accounts 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
(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 accounts 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
(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 accounts 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 2021-22 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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
305
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 11a(iii) 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 11b(iii) of Schedule ICDS]
3b
4 Method of valuation of closing stock employed in the previous year
a Raw Material (if at cost or market rates, whichever is less write 1, if at cost, write 2, if at market rate, write 3)
b Finished goods (if at cost or market rates, whichever is less write 1, if at cost, write 2, if at market rate, write 3)
c Is there any change in stock valuation method (Tick) Yes No
d Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation
specified under section 145A
4d
e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation
specified under section 145A
4e
5 Amounts not credited to the profit and loss account, being -
a the items falling within the scope of section 28
5a
b the proforma credits, drawbacks, refund of duty of customs or
excise or service tax, or refund of sales tax or value added tax, or
refund of GST, where such credits, drawbacks or refunds are
admitted as due by the authorities concerned
5b
c escalation claims accepted during the previous year
5c
d any other item of income
5d
e capital receipt, if any
5e
f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
5f
6 Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-
fulfilment of condition specified in relevant clauses-
a Premium paid for insurance against risk of damage or destruction
of stocks or store [36(1)(i)]
6a
b Premium paid for insurance on the health of employees [36(1)(ib)]
6b
c
Any sum paid to an employee as bonus or commission for services
rendered, where such sum was otherwise payable to him as profits
or dividend [36(1)(ii)]
6c
d Any amount of interest paid in respect of borrowed capital
[36(1)(iii)]
6d
e Amount of discount on a zero-coupon bond [36(1)(iiia)]
6e
f Amount of contributions to a recognised provident fund
[36(1)(iv)]
6f
g Amount of contributions to an approved superannuation fund
[36(1)(iv)]
6g
h Amount of contribution to a pension scheme referred to in section
80CCD [36(1)(iva)]
6h
i Amount of contributions to an approved gratuity fund [36(1)(v)]
6i
j Amount of contributions to any other fund
6j
k
Any sum received from employees as contribution to any
provident fund or superannuation fund or any fund set up under
ESI Act or any other fund for the welfare of employees to the
extent not credited to the employees account on or before the due
date [36(1)(va)]
6k
l Amount of bad and doubtful debts [36(1)(vii)]
6l
m Provision for bad and doubtful debts [36(1)(viia)]
6m
n Amount transferred to any special reserve [36(1)(viii)]
6n
o Expenditure for the purposes of promoting family planning
amongst employees [36(1)(ix)]
6o
p
Amount of securities transaction paid in respect of transaction in
securities if such income is not included in business income
[36(1)(xv)]
6p
q Marked to market loss or other expected loss as computed in
accordance with the ICDS notified u/s 145(2) [36(1)(xviii)]
6q
r Expenditure for purchase of sugarcane in excess of the
government approved price [36(1)(xvii)]
6r
s Any other disallowance
6s
t Total amount disallowable under section 36 (total of 6a to 6s)
6t
u Total number of employees employed by the company (mandatory in case company has recognized
Provident Fund)
i deployed in India
i
ii deployed outside India
ii
iii Total
iii
7 Amounts debited to the profit and loss account, to the extent disallowable under section 37
a Expenditure of capital nature [37(1)]
7a
b Expenditure of personal nature [37(1)]
7b
c Expenditure laid out or expended wholly and exclusively NOT for
the purpose of business or profession [37(1)]
7c
d Expenditure on advertisement in any souvenir, brochure, tract,
pamphlet or the like, published by a political party [37(2B)]
7d
e Expenditure by way of penalty or fine for violation of any law for
the time being in force
7e
306
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
f Any other penalty or fine
7f
g Expenditure incurred for any purpose which is an offence or which
is prohibited by law
7g
h Amount of any liability of a contingent nature
7h
i Any other amount not allowable under section 37
7i
j Total amount disallowable under section 37 (total of 7a to 7i)
7j
8
A. Amounts debited to the profit and loss account, to the extent disallowable under section 40
a Amount disallowable under section 40 (a)(i), on account of
non-compliance with the provisions of Chapter XVII-B
Aa
b Amount disallowable under section 40(a)(ia) on account of
non-compliance with the provisions of Chapter XVII-B
Ab
c
Amount disallowable under section 40 (a)(ib), on account of
non-compliance with the provisions of Chapter VIII of the
Finance Act, 2016
Ac
d Amount disallowable under section 40(a)(iii) on account of
non-compliance with the provisions of Chapter XVII-B
Ad
e Amount of tax or rate levied or assessed on the basis of profits
[40(a)(ii)]
Ae
f Amount paid as wealth tax [40(a)(iia)]
Af
g Amount paid by way of royalty, license fee, service fee etc. as
per section 40(a)(iib)
Ag
h Amount of interest, salary, bonus, commission or
remuneration paid to any partner or member [40(b)]
Ah
i Any other disallowance
Ai
j Total amount disallowable under section 40(total of Aa to Ai)
8Aj
B. Any amount disallowed under section 40 in any preceding previous year but allowable during the
previous year
8B
9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A
a Amounts paid to persons specified in section 40A(2)(b)
9a
b
Amount paid otherwise than by account payee cheque or account
payee bank draft or use of electronic clearing system through a
bank account or through such electronic mode as may be
prescribed, disallowable under section 40A(3)
9b
c Provision for payment of gratuity [40A(7)]
9c
d
any sum paid by the assessee as an employer for setting up or as
contribution to any fund, trust, company, AOP, or BOI or society
or any other institution [40A(9)]
9d
e Marked to market loss or other expected loss except as allowable
u/s 36(1)(xviii) [40A(13)]
9e
f Any other disallowance
9f
g Total amount disallowable under section 40A
9g
10 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous
year
a Any sum in the nature of tax, duty, cess or fee under any law
10a
b
Any sum payable by way of contribution to any provident fund or
superannuation fund or gratuity fund or any other fund for the
welfare of employees
10b
c Any sum payable to an employee as bonus or commission for
services rendered
10c
d
Any sum payable as interest on any loan or borrowing from any
public financial institution or a State financial corporation or a
State Industrial investment corporation
10d
da
Any sum payable as interest on any loan or borrowing from a
deposit taking non-banking financial company or systemically
important non-deposit taking non-banking financial company
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 Total amount allowable under section 43B (total of 10a to 10g)
10h
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
307
da Any sum payable as interest on any loan or borrowing from a
deposit taking non-banking financial company or systemically
important non-deposit taking non-banking financial company, 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 Total amount disallowable under Section 43B (total of 11a to 11g)
11h
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty
12a
b Service tax
12b
c VAT/sales tax
12c
d Central Goods & Service Tax (CGST)
12d
e State Goods & Services Tax (SGST)
12e
f Integrated Goods & Services Tax (IGST)
12f
g Union Territory Goods & Services Tax (UTGST)
12g
h Any other tax
12h
i Total amount outstanding (total of 12a to 12h)
12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC
13
14 Any amount of profit chargeable to tax under section 41
14
15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net)
15
16 Amount of expenditure disallowed u/s 14A
16
17 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
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
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]
Self-Occupied 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
308
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
2
Address of property 2
Town/ City
State
PIN Code/ Zip code
Is the property co-owned? Yes No (if “YES” please enter following details)
Assessee’s percentage of share in the property %
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property%
I
II
[Tick the applicable option]
Self-Occupied
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)
2a
B The amount of rent which cannot be realized
2b
C Tax paid to local authorities
2c
D Total (2b + 2c)
2d
E Annual value (2a – 2d)
2e
F Annual value of the property owned (own percentage share x 2e)
2f
G 30% of 2f
2g
H Interest payable on borrowed capital
2h
I Total (2g + 2h)
2i
J Arrears/Unrealised rent received during the year less 30%
2j
K Income from house property 2 (2f – 2i + 2j)
2k
3 Pass through income/ Loss if any *
3
4
Income under the head “Income from house property” (1k + 2k +3)
(if negative, take the figure to 2i of schedule CYLA)
4
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
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
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
309
6
Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 3e – 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
A House property
7a
B Capital gains
7b
C Other sources
7c
D u/s 115BBF
7d
E u/s 115BBG
7e
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 + 8a+ 8b)
9
10 Adjusted profit or loss (6+9)
10
11 Depreciation and amortisation debited to profit and loss account
11
12 Depreciation allowable under Income-tax Act
I Depreciation allowable under section 32(1)(ii) and 32(1)(iia)
(column 6 of Schedule-DEP)
12i
Ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
12ii
Iii Total (12i + 12ii)
12iii
13 Profit or loss after adjustment for depreciation (10 +11 – 12iii)
13
14 Amounts debited to the profit and loss account, to the extent
disallowable under section 36 (6t of Part A-OI)
14
15 Amounts debited to the profit and loss account, to the extent
disallowable under section 37 (7j of Part A-OI)
15
16 Amounts debited to the profit and loss account, to the extent
disallowable under section 40 (8Aj of Part A-OI)
16
17 Amounts debited to the profit and loss account, to the extent
disallowable under section 40A (9g of Part A-OI)
17
18 Any amount debited to profit and loss account of the previous year but
disallowable under section 43B (11h 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
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 Deduction allowable under section 32AD
28
29
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)
29
30 Any amount disallowed under section 40 in any preceding previous
year but allowable during the previous year (8B of Part A-OI)
30
31 Any amount disallowed under section 43B in any preceding previous
year but allowable during the previous year (10h of Part A-OI)
31
32 Any other amount allowable as deduction
32
33
Decrease in profit or increase in loss on account of ICDS adjustments
and deviation in method of valuation of stock (Column 3b + 4e of Part
A- OI)
33
34 Total (27+28+29+30+31+32+33)
34
35 Income (13+26-34)
35
36 Profits and gains of business or profession deemed to be under -
i
Section 44AD [62(ii) of schedule]
36i
ii
Section 44ADA [63(ii) of schedule]
36ii
iii
Section 44AE [64(iv) of schedule]
36iii
iv
Section 44B
36iv
v
Section 44BB
36v
vi
Section 44BBA
36vi
vii Section 44DA
36 vii
(item 4 of Form 3CE)
310
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
viii First Schedule of Income-tax Act (other than
115B)
36viii
ix Total (36i to 36viii)
36 ix
37 Net profit or loss from business or profession other than speculative and specified business
(35 + 36 ix)
37
38
Net Profit or loss from business or profession other than speculative business and specified business after
applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in37) (If loss
take the figure to 2i of item E) (38a+ 38b + 38c + 38d + 38e + 38f)
A38
a Income chargeable under Rule 7
38a
b Deemed income chargeable under Rule 7A
38b
c Deemed income chargeable under Rule 7B(1)
38c
d Deemed income chargeable under Rule 7B(1A)
38d
e Deemed income chargeable under Rule 8
38e
f Income other than Rule 7A, 7B & Rule 8 (Item No. 37)
38f
39
Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for
the purpose of aggregation of income as per Finance Act
[4c-(38a+38b+38c+38d+38e)]
39
B Computation of income from speculative business
40 Net profit or loss from speculative business as per profit or loss account
40
41
Additions in accordance with section 28 to 44DB
41
42 Deductions in accordance with section 28 to 44DB
42
43 Income from speculative business (if loss, take the figure to 6xi of schedule CFL)
B43
C Computation of income from specified business under section 35AD
44 Net profit or loss from specified business as per profit or loss account
44
45 Additions in accordance with section 28 to 44DB
45
46 Deductions in accordance with section 28 to 44DB (other than deduction under section, (i) 35AD, (ii) 32 or 35
on which deduction u/s 35AD is claimed)
46
47 Profit or loss from specified business 44+45-46)
47
48 Deductions in accordance with section 35AD(1)
48
49 Income from Specified Business (47-48) (if loss, take the figure to 7xii of schedule CFL)
C49
50 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from
drop down menu)
C50
D Income chargeable under the head ‘Profits and gains from business or profession’ (A38+B43+C49)
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 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)
(A38)
ii Income from speculative business
(B43)
iii Income from specified business
(C49)
iv Income from life insurance
business under section 115B
(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)
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 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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
311
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)
DEP
RECIATION 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 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
312
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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)
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
313
c
Balance (aiii – bv)
1c
d
Deduction under section 54D/ 54G/54GA (Specify details in item D below)
1d
e
Short-term Capital Gains on Immovable property (1c – 1d)
A1
e
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
cod
e
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
Short term capital gains from slump sale (2Aiii-2B)
A2
c
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)
A3
e
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
A4
a
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
314
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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)
A5
e
6
From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
A
i
In case assets sold include shares of a company other than quoted shares, enter the
following details
a
Full value of consideration received/receivable in respect of
unquoted shares
ia
b
Fair market value of unquoted shares determined in the
prescribed manner
ib
c
Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii
Full value of consideration in respect of assets other than
unquoted shares
aii
iii
Total (ic + ii)
aiii
B
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the
Rules
bi
ii
Cost of acquisition without indexation
Bii
iii
Cost of Improvement without indexation
Biii
iv
Expenditure wholly and exclusively in connection with transfer
biv
v
Total (i + ii + iii+iv)
bv
C
Balance (6aiii – bv)
6c
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 54D/54G/54GA
6f
g
STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e – 6f)
A6
g
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)
Year in which
asset
acquired/construc
ted
Amount 314tilized out of Capital
Gains account
i
2018-19
54D/54G/54GA
b
Amount deemed to be short term capital gains u/s 54D/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 + b+c)
A7
8
Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8ai+A8aii + A8b + A8c)
A8
A8
ai
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
315
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 not chargeable to tax or chargeable at special rates in India as 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)
Whethe
r 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 not chargeable to tax in India as per DTAA
A9
a
b
Total amount of STCG 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)
A1
0
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
ii
Expenditure wholly and exclusively in connection with transfer
Bii
v
Total (bi+bi+bii+biii)
bv
c
Balance (aiii – bv)
1c
d
Deduction under section 54D/54EC/54G/54GA (Specify details in item D below)
1d
e
Long-term Capital Gains on Immovable property (1c – 1d)
B1
e
f
In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadha
ar 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)
B2
e
3
From sale of bonds or debenture (other than capital indexed bonds issued by Government)
316
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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)
B3
c
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)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as
referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD
a
i
In case securities sold include shares of a company other than quoted shares, enter the following details
a
Full value of consideration received/receivable in respect of
unquoted shares
ia
b
Fair market value of unquoted shares determined in the
prescribed manner
ib
c
Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii
Full value of consideration in respect of securities other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the
Rules
bi
ii
Cost of acquisition without indexation
bii
iii
Cost of improvement without indexation
biii
iv
Expenditure wholly and exclusively in connection with transfer
biiv
v
Total (bi + bii +biii+biv)
bv
c
Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii-bv)
B7
c
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
317
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
iiv
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)
B9
e
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.n
o
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
in Capital gains
account (X)
Year in which asset
acquired/constructed
Amount utilised out
of Capital Gains
account
i
2018-19
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 + b+c)
B1
0
11
Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B11a1+11a2 + B11b)
B1
1
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 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
include
d
Country name
& Code
Article of
DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Wheth
er
TRC
obtaine
d
(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 not chargeable to tax in India as per DTAA
B12a
b
Total amount of LTCG chargeable to tax at special rates in India as per DTAA
B12
b
13
Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11-12a]
B13
C
Income chargeable under the head “CAPITAL GAINS” (A10 + B13) (take B13 as nil, if loss)
C
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
ii
i
Date of purchase of new land or building
aiii
dd/mm/yyyy
318
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i
v
Amount deposited in Capital Gains Accounts Scheme before due date
aiv
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
ii
i
Date of investment
biii
dd/mm/yyyy
i
v
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
ii
i
Date of purchase/construction of new asset in an area other than urban area
ciii
dd/mm/yyyy
i
v
Amount deposited in Capital Gains Accounts Scheme before due date
civ
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
ii
i
Date of purchase/construction of new asset in SEZ
diii
dd/mm/yyyy
i
v
Amount deposited in Capital Gains Accounts Scheme before due date
div
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
remaining after
set off
(9=1-2-3-4-5-6-7-
8)
15%
30%
applicable rate
DTAA
rates
10%
20%
DTAA
rates
1
2
3
4
5
6
7
8
9
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
capital
gain
15%
(A3e*+ A4a*+ A8a*)
iii
30%
(A5e*+ A8b*)
iv
applicable
rate
(A1e*+
A2c*+A4b*+A6g*
+A7*+A8c*)
v
DTAA
rates
A9b
vi Long
term
capital
gain
10%
(B4c*+ B5*+ B7c*+
B8*+ B9e*
B11a1*+B11a2* )
vii
20%
(B1e*+
B2e*+B3c*+B6*+B9e*+
B10*+ B11b*)
viii
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.
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
319
FInformation 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 5v of schedule BFLA, if any.
2 Short-term capital gains taxable at the rate of 30%
Enter value from item 5vi of schedule BFLA, if any.
3 Short-term capital gains taxable at applicable rates
Enter value from item 5vii of schedule BFLA, if any.
4 Short-term capital gains taxable at DTAA rates
Enter value from item 5 viii of schedule BFLA, if any.
5 Long- term capital gains taxable at the rate of 10%
Enter value from item 5ix of schedule BFLA, if any.
6 Long- term capital gains taxable at the rate of 20%
Enter value from item 5x of schedule BFLA, if any.
7 Long- term capital gains taxable at the rate DTAA rates
Enter value from item 5xi of schedule BFLA, if any.
Schedule
112A
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT
is paid under section 112A
Sl
.
N
o.
Share/
Unit
acquir
ed
IS
IN
C
od
e
Nam
e of
the
Shar
e/Uni
t
No. of
Share
s/Unit
s
Sale-
price
per
Shar
e/Uni
t
Full
Value
of
Consid
eration
- if
shares
are
acquire
d on or
before
31.01.2
018
(Total
Sale
Value)
(4*5)
-If
Shares
are
acquire
d after
31.01.2
018-
please
enter
full
value
of
conside
ration
Cost
of
acqui
sition
witho
ut
index
ation
High
er of
8 and
9
Cost
of
acqui
sition
If the
long
term
capit
al
asset
was
acqui
red
befor
e
01.02
.2018
,
Lowe
r of 6
and
11
Fair
Marke
t
Value
per
share/
unit as
on 31st
Janua
ry,201
8
Total
Fair
Marke
t Value
of
capital
asset
as per
section
55(2)(a
c)-
(4*10)
Expen
diture
wholl
y and
exclus
ively
in
conne
ction
with
transf
er
Total
dedu
ction
s
(7+12
)
Bala
nce
(6-
13)
Item
5 of
LT
CG
Sche
dule
of
ITR
5
(
C
ol
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
320
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/uni
t acquired
ISIN
Cod
e
Name
of the
Share
/ Unit
No. of
Shares
/ Units
Sale-
price
per
Share
/ Unit
Full Value of
Consideratio
n
-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
acquisitio
n without
indexation
Higher of
8 and 9
Cost of
acquisitio
n
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,201
8
Total
Fair
Market
Value of
capital
asset as
per
section
55(2)(ac)
- (4*10)
Expenditur
e wholly
and
exclusively
in
connection
with
transfer
Total
deduction
s
(7+12)
Balance
(6-13)
Item 8
of
LTCG
Schedul
e of
ITR5
(Co
l 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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
321
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
iii From 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
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
2
Rows can be added as required
2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e related to sl. no. 1)
2
a Income by way of winnings from lotteries, crossword puzzles etc. chargeable u/s
115BB
2a
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 cxxi)
2c
i
Dividends received by non-resident (not being company)
or foreign company chargeable u/s 115A(1)(a)(i)
Ci
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
322
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
xvii Investment Income of a Non-Resident Indian
-
chargeable u/s 115E
cxvii
xviii 115AB(1)(a) - Income in respect of units - off -shore fund cxviii
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)
cxix
Xx
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)
cxx
xxi
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)
cxxi
d Pass through income in the nature of income from other sources chargeable at special rates (drop down to be
provided)
2d
e Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column
(2) of table below)
2e
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 xv 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
Dividend
Income
referred in Sl. No 1a(i)
3
Dividend Income u/s
115A(1)(a)(i) @ 20%
(Including PTI
Income)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
323
4
Dividend Income u/s
115AC @ 10%
(Including
PTI
Income)
5
Dividend Income
(other than units
referred to in section
115AB) received by a
FII u/s 115AD(1)(i) @
20% (Including PTI
Income)
6
Dividend
Income
(other
than
units
referred to in section
115AB) received by a
specified fund u/s
115AD(1)(i) @ 10%
(Including
PTI
Income)
7
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)
(4of Schedule –HP)
(2v of item E of
Schedule BP)
(6 of Schedule-OS)
ii
House property
(4of Schedule HP)
iii
Business (excluding Income from life
insurance business u/s 115B,
speculation income and income from
specified business)
(A38 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)
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)
324
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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)
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)
Schedule
CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
Sl.
No.
Assessmen
t Year
Date of Filing
(DD/MM/YYYY
)
House
propert
y loss
Loss from business other than loss from
speculative business and specified
business
Loss from
speculativ
e business
Loss
from
specifie
d
business
Loss
from
life
insuran
c
e
business
u/s
115B
Short-term
capital loss
Long-term
Capital
loss
Loss from
owning
and
maintainin
g race
horses
Brought
forward
business los
s
Amount as
adjusted on
account of
opting for
taxation unde
r section
115BAD
Brought
forward
Business los
s available
for set
off during
the year
1
2
3
4
5a
5b
5c=5a-5b
6
7
8
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
Total of
earlier
year losses
b/f
xiv
Adjustmen
t of above
losses in
Schedule
BFLA
(2i of
Schedule
BFLA)
(2ii of
Schedule
BFLA)
(2iv of
Schedule
BFLA)
(2v of
Schedul
e BFLA)
(2iii of
schedule
BFLA)
(2xiii of
Schedule
BFLA)
xv
2022-23
(Current
year losses)
(2xvii of
Schedule
CYLA
(3xvii of
Schedule
CYLA)
(B43 of
Schedule
BP, if –ve)
(C49 of
Schedul
e BP, if
–ve)
(A4b of
Schedul
e 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)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
325
xvi
Current
year loss
distributed
among the
unit-holder
(Applicabl
e for
Investment
fund only)
xvii
Current
year losses
to be
carried
forward
(xv-xvi)
xvii
i
Total loss
Carried
forward to
future
years (xiii-
xiv+xvii)
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
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
Amount (+) or (-)
(i)
(ii)
(iii)
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
11a.
Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X)
(if positive)
11b.
Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X)
(if negative)
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 + d)
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
326
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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
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 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)
Deduction in the case of an undertaking engaged in integrated
e1
Undertaking no. 1
(30 of Form 10CCB of the
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
327
e business of handling, storage and transportation of food grains
[Section 80-IB(11A)]
undertaking)
e2
Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
f Total deduction under section 80-IB (Total of a1 to e2)
f
Schedule 80-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
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
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)
(9 of Annexure to Form 10CCF)
m
80LA(1A)
(9 of Annexure to Form 10CCF)
328
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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% of (3b)])] (In the case of AOP, BOI, AJP this is
applicable if 3 is greater than Rs. 20 lakhs)
4
Schedule AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2022-23 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2022-23 (2g of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0]
3
4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and
cannot exceed the sum of AMT Credit Brought Forward)
S.No
Assessment Year (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
Current AY (enter 1 -2,
if 1>2 else enter 0)
xiii
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
329
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. 39 of Sch. BP)
iv
v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss)
2
vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill
up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)
3 Other exempt income (please specify) (3a+3b)
3
a
Income u/s 10(23FB) or 10(23FBA) or 10 (23FC) or 10(23FCA) or 10(23FE) or
10(23FF) or 10(4D)
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 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 not chargeable to tax (Schedule PTI)
5
6 Total (1+2+3+4+5)
6
BFLA)
12 115B (Profits and gains of life insurance business)
12.50
(5iii of Schedule BFLA)
12a
115AC (Income by way of interest received by a non-resident from bonds
purchased in foreign currency)
10
(part of 2cx of Schedule
OS)
12b 115AC (Income by way of dividend received by non-resident from GDR purchased
in foreign currency)
10
(part of 2cxiof Schedule
OS)
13 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(2a of Schedule OS)
14 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule OS)
15 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)
16 115BBG (Income from transfer of carbon credits)
a Income under head business or profession
10
(7e of Schedule BP)
b Income under head other sources
10
(2cxvi of Schedule OS)
17 115A(1)(b) (A) & 115A(1)(b)(B) (Income of a non-resident from Royalty)
10
(part of 2cviii of Schedule
OS)
18 Income from other sources chargeable at special rates in India as per DTAA
(part of 2e of Schedule
OS)
19 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%
u
15
(part of 5vi of Schedule
BFLA)
20 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%
30
(part of 5vii of Schedule
BFLA)
21 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%
10
(part of 5x of Schedule
BFLA)
22 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)
23 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%
20
(part of 5xi of Schedule
BFLA)
24 Pass through income in the nature of income from other source chargeable at
special rates
(2d of Schedule OS)
25 Any other income chargeable at special rate (Please choose from drop down menu)
(part of 2c of Schedule
OS)
Total
330
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
adjustments
as per section
92CE(2A)
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
6
Name of Bank
and Branch
7
BSR Code
8
Serial number
of challan
9
Amount
deposited
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
331
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
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.
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,
2021)
Sl
No
Country
name
Country code Name of
financial
institution
Address of
financial
institution
ZIP code Account
number
Status
Account opening
date
Peak
balance
during the
period
Closing
balance
Gross interest
paid/credited 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, 2021
Sl
No
Country
name
Country code Name of
financial
institution
Address of
financial
institution
ZIP
code
Account
number
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 on
31st December, 2021
Sl
No
Country
name
Country code Name of
entity
Address of
entity
ZIP
code
Nature
of entity
Date of
acquiring
the
interest
Initial
value of
the
investment
Peak value
of
investment
during the
period
Closing
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)
332
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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, 2021
Sl
No
Country
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,
2021
Sl No Country
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
Nature of
Income
Income taxable and offered in this return
Amount
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, 2021
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 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, 2021
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
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, 2021 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)
(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
Code
Name and
address of
the trust
Name
and
address
of
trustees
Name
and
address
of Settlor
Name and
address of
Beneficiaries
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
Schedule
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
Schedule
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
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
333
PART-B
Part B - TI
Computation of total income
TOTAL INCOME
1 Income from house property (4 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 (A38 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 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)
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)
biv
c Total capital gains (3av + 3biv) (enter nil if loss)
3c
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 + 3c +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
12 Deduction u/s 10AA (Total of Sch. 10AA)
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 xvii 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
334
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ii
10% or 15 %, as applicable, of 1(ii),7(ii),9(ii),21(ii),23(ii),
Dividend income u/s. 115AD(1)(a) of Schedule SI and
Dividend income included in Part BTI
2eii
iia
iii On [(2d) – [(12(ii)+ 1(ii)+ 2(ii),7(ii),9(ii),21(ii),23(ii) of
Schedule SI)]
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) (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
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
Indicate the account in
which you prefer to get your
refund credited, if any (tick
one account )
I
Ii
Note:
1) All bank accounts held at any time is to be reported, except dormant A/c.
2) Minimum one account should be selected for refund credit
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
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 ]
Yes No
15 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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
335
B Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D furnished by Deductor(s)]
Sl
No
TDS credit relating
to self /other person
[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 2021-22)
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
or any other
person as
per rule
37BA(2) (if
applicable)
Claimed
in own
hands Claimed in the hands of
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
C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS ON INCOME
Sl No
Tax Deduction and
Tax Collection
Account Number of
the Collector
Name of
the
Collector
Unclaimed TCS brought
forward (b/f)
TCS of the
current financial
Year
(Tax collected
during FY 2021-
22)
Amount out of (5) or (6)
being claimed this Year
(only if corresponding
receipt is being offered
for tax this year)
Amount out
of (5) or (6)
being
carried
forward
Fin. Year in
which
collected
Amount b/f
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
i
ii
NOTE ► Please enter total of column (7) in 10c of Part B-TTI
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
Sign here
FORM
ITR-6
INDIAN INCOME TAX RETURN
[For Companies other than companies claiming exemption
under section 11]
(Please see rule 12 of the Income-tax Rules,1962)
(Please refer instructions)
Assessment Year
2 0 2 2 - 2 3
Part A-GEN
GENERAL
PERSONAL INFORMATION
(A1) Name
(A2) PAN
(A3) Is there any change in the company’s name? If yes, please furnish the old name
(A4) Corporate Identity Number
(CIN) issued by MCA
(A8) Flat/Door/Block No
(A9) Name of Premises/Building/Village
(A5) Date of
incorporation
(DD/MM/YYYY)
(A6) Date of commencement
of business (DD/MM/YYYY)
/ /
/ /
(A10) Road/Street/Post Office
(A11) Area/Locality
(A7) Type of company
(Tick any one)
(i) Domestic Company
(ii) Foreign Company
(A12) Town/City/District
(A13) State
(A14) Pin code/Zip code
If a public company write 6,
and if private company write
7 (as defined in section 3 of
The Companies Act)
(A15) Country
(A16) Office Phone Number with STD code/ Mobile No. 1
(A17) Mobile No. 2
(A18) Email Address-1
Email Address-2
336
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
FILING STATUS
(A19)
(a)
(i) 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
(ii) Or filed in response to notice u/s
139(9), 142(1), 148,
(b)
If revised/ defective/Modified, then enter Receipt No
and Date of filing original return (DD/MM/YYYY)
___ /___/____
(c)
If filed, in response to notice u/s 139(9)/142(1)/148/ 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
/ /
(d)
Residential Status (Tick) Resident Non-Resident
(e)
Have you opted for taxation under section 115BA/115BAA/115BAB? (Please choose from the drop down menu)
(applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of
relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number.
If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (Please choose from the drop down
menu)
Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number.
(f)
Whether total turnover/ gross receipts in the previous year 2019-20 exceeds 400 crore rupees? (Yes/No) (applicable for Domestic Company)
(g)
Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (1) or Central
Government has adopted any agreement under sec 90A(1)?
(h)
In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick) Yes No
(i)
In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No
please provide details of
(a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to Section
9(1)(i);
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
(j)
Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes, please provide
details.
Act under which registration required
Date of Registration
(DD/MM/YYYY)
Registration Number
(k)
Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to
the companies (Indian Accounting Standards) Rules, 2015 (Tick) Yes No
(l)
Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible foreign exchange?
(Tick) Yes No
(m) Whether the assessee company is under liquidation (Tick) Yes No
(n)
Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No.
(o)
Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956? Yes No
(p)
Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1) Name of the representative assessee
(2) 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 recognized as start up by DPIIT
Yes No
1
If yes, please provide start up recognition number allotted by the DPIIT
2
Whether certificate from inter-ministerial board for certification is received?
Yes No
3
If yes provide the certification number
4
Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 19/02/2019
has been filed before filing of the return?
Yes No
5
If yes, provide date of filing Form-2
AUDIT INFORMATION
(a1)
Whether liable to maintain accounts as per section 44AA? (Tick) Yes No
(a2)
Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/44D? (Tick) Yes No
(a2i) If No, whether during the year total sales/turnover/gross receipts of business is between 1 Crore Rupees but does not exceed 10 Crore Rupees?
(Tick) Yes No, turnover does not exceed 1 crore No, turnover exceeds 10 crores
(a2ii)
If (a2i) is Yes, 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 said
amount?
(Tick) Yes No
(a2iii)
If (a2i) is Yes, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset
acquisition, repayment of loan etc., in cash & non-a/c payee cheque/DD, during the previous year does not exceed five per cent of the said
payment
(Tick) Yes No
(b)
Whether liable for audit under section 44AB? (Tick) Yes No
(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) Mention the date of furnishing of 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 auditor (proprietorship/ firm)
(7) Date of audit report
(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?
Date of furnishing audit report? DD/MM/YYYY
(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 Instruction 5)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
337
Sl. No.
Section Code
Date (DD/MM/YYYY)
(e)
Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
HOLDING STATUS
(a)
Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any other)
(b)
If subsidiary company, mention the details of the Holding Company
PAN
Name of Holding Company
Address of Holding Company
Percentage of Shares held
(c)
If holding company, mention the details of the subsidiary companies
PAN
Name of Subsidiary Company
Address of Subsidiary Company
Percentage of Shares held
BUSINESS ORGANISATION
(a)
In case of amalgamating company, mention the details of amalgamated company
PAN
Name of Amalgamated
Company
Address of Amalgamated Company
Date of Amalgamation
(b)
In case of amalgamated company, mention the details of amalgamating company
PAN
Name of Amalgamating
Company
Address of Amalgamating Company
Date of Amalgamation
(c)
In case of demerged company, mention the details of resulting company
PAN
Name of Resulting
Company
Address of Resulting Company
Date of Demerger
(d)
In case of resulting company, mention the details of demerged company
PAN
Name of Demerged
Company
Address of Demerged Company
Date of Demerger
KEY PERSONS
Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of
eligible person who is verifying the return.
S.No.
Name
Designation
Residential Address
PAN/Aadhaar No.
Director Identification Number
(DIN) issued by MCA, in case of
Director
SHAREHOLDERS
INFORMATION
Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year
S.No.
Name and Address
Percentage of shares held
PAN (if allotted)
OWNERSHIP INFORMATION
In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not less
than 10% of the voting power at any time of the previous year
S.No.
Name
Address
Percentage of shares held
PAN/Aadhaar No. (if allotted)
In case of Foreign company, please furnish the details of immediate parent company.
S.No
Name
Address
Country of
residence
PAN (if allotted)
Taxpayer’s registration number or
any unique identification number
allotted in the country of residence
In case of foreign company, please furnish the details of ultimate parent company
S.No
Name
Address
Country of
residence
PAN (if allotted)
Taxpayer’s registration number or
any unique identification number
allotted in the country of residence
NATURE OF COMPANY
AND ITS BUSINESS
Nature of company
(Tick)
1
Whether a public sector company as defined in section 2(36A) of the Income-tax Act
Yes No
2
Whether a company owned by the Reserve Bank of India
Yes No
3
Whether a company in which not less than forty percent of the shares are held (whether singly or taken
together) by the Government or the Reserve Bank of India or a corporation owned by that Bank
Yes No
4
Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act,1949
Yes No
5
Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India
Act
Yes No
6
Whether a company registered with Insurance Regulatory and Development Authority (established
under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999)
Yes No
7
Whether a company being a non-banking Financial Institution
Yes No
338
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
8
Whether the company is unlisted?
If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1
Yes No
Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than those declaring
income under section 44AE
S.No.
Code [Please see instruction No.7(i)]
Description
(i)
(ii)
(iii)
Part A-BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2022 OR AS ON THE DATE OF AMALGAMATION
I Equity and Liabilities
EQUITY AND LIABILITIES
1 Shareholder’s fund
A Share capital
i Authorised
Ai
ii Issued, Subscribed and fully Paid up
Aii
iii Subscribed but not fully paid
Aiii
iv Total (Aii + Aiii)
Aiv
B Reserves and Surplus
i Capital Reserve
Bi
ii Capital Redemption Reserve
Bii
iii Securities Premium Reserve
Biii
iv Debenture Redemption Reserve
Biv
v Revaluation Reserve
Bv
vi Share options outstanding amount
Bvi
vii Other reserve (specify nature and amount)
a
viia
b
viib
c Total (viia + viib)
Bvii
viii Surplus i.e. Balance in profit and loss account
(Debit balance to be shown as –ve figure)
Bvii
i
ix Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be
shown as –ve figure)
Bix
C Money received against share warrants
1C
D Total Shareholder’s fund (Aiv + Bix + 1C)
1D
2 Share application money pending allotment
i Pending for less than one year
i
ii Pending for more than one year
ii
iii Total (i + ii)
2
3 Non-current liabilities
A Long-term borrowings
i Bonds/ debentures
a Foreign currency
ia
b Rupee
ib
c Total (ia + ib)
ic
ii Term loans
a Foreign currency
iia
b Rupee loans
1 From Banks
b1
2 From others
b2
3 Total (b1 + b2)
b3
c Total Term loans (iia + b3)
iic
iii Deferred payment liabilities
iii
iv Deposits from related parties (see instructions)
iv
v Other deposits
v
vi Loans and advances from related parties (see instructions)
vi
vii Other loans and advances
vii
viii Long term maturities of finance lease obligations
viii
ix Total Long-term borrowings (ic + iic + iii + iv + v + vi + vii + viii)
3A
B Deferred tax liabilities (net)
3B
C Other long-term liabilities
i Trade payables
i
ii Others
ii
iii Total Other long-term liabilities (i + ii)
3C
D Long-term provisions
i Provision for employee benefits
i
ii Others
ii
iii Total (i + ii)
3D
E Total Non-current liabilities (3A + 3B + 3C + 3D)
3E
4 Current liabilities
A Short-term borrowings
i Loans repayable on demand
a From Banks
ia
b From Non-Banking Finance Companies
ib
c From other financial institutions
ic
d From others
id
e Total Loans repayable on demand (ia + ib + ic + id)
ie
ii Deposits from related parties (see instructions)
ii
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
339
iii Loans and advances from related parties (see instructions)
iii
iv Other loans and advances
iv
v Other deposits
v
vi Total Short-term borrowings (ie + ii + iii + iv + v)
4A
B Trade payables
i Outstanding for more than 1 year
i
ii Others
ii
iii Total Trade payables (i + ii)
4B
C Other current liabilities
i Current maturities of long-term debt
i
ii Current maturities of finance lease obligations ii
iii Interest accrued but not due on borrowings
iii
iv Interest accrued and due on borrowings
iv
v Income received in advance
v
vi Unpaid dividends
vi
vii
Application money received for allotment of
securities and due for refund and interest
accrued
vii
viii Unpaid matured deposits and interest accrued
thereon
viii
ix Unpaid matured debentures and interest
accrued thereon
ix
x Other payables
x
xi Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x)
4C
D Short-term provisions
i Provision for employee benefit
i
ii Provision for Income-tax
ii
iii Proposed Dividend
iii
iv Tax on dividend
iv
v Other
v
vi Total Short-term provisions (i + ii +iii + iv + v)
4D
E Total Current liabilities (4A + 4B + 4C + 4D)
4E
Total Equity and liabilities (1D + 2 + 3E + 4E)
I
II
ASSETS
1 Non-current assets
A Fixed assets
i Tangible assets
a Gross block
ia
b Depreciation
ib
c Impairment losses
ic
d Net block (ia – ib - ic)
id
ii Intangible assets
a Gross block
iia
b
Amortization
iib
c Impairment losses
iic
d Net block (iia – iib - iic)
iid
iii Capital work-in-progress
iii
iv Intangible assets under development
iv
v Total Fixed assets (id + iid + iii + iv)
Av
B Non-current investments
i Investment in property
i
ii Investments in Equity instruments
a Listed equities
iia
b Unlisted equities
iib
c Total (iia + iib)
iic
iii Investments in Preference shares
iii
iv Investments in Government or trust securities
iv
v Investments in Debenture or bonds
v
vi Investments in Mutual funds
vi
vii Investments in Partnership firms
vii
viii Others Investments
viii
ix Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii)
Bix
C Deferred tax assets (Net)
C
D Long-term loans and advances
i Capital advances
i
ii Security deposits
ii
iii Loans and advances to related parties (see
instructions)
iii
iv Other Loans and advances
iv
v Total Long-term loans and advances (i + ii + iii + iv)
Dv
vi Long-term loans and advances included in Dv which is
a for the purpose of business or profession
via
340
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b
not for the purpose of business or
profession
vib
c
given to shareholder, being the beneficial
owner of share, or to any concern or on
behalf/ benefit of such shareholder as per
section 2(22)(e) of I.T. Act
vic
E Other non-current assets
i Long-term trade receivables
a Secured, considered good
ia
b Unsecured, considered good
ib
c Doubtful
ic
d Total Other non-current assets (ia + ib +
ic)
id
ii Others
ii
iii Total (id + ii)
Eiii
iv
Non-current assets included in Eiii which is
due from shareholder, being the beneficial
owner of share, or from any concern or on
behalf/ benefit of such shareholder as per
section 2(22)(e) of I.T. Act
iv
F Total Non-current assets (Av + Bix + C + Dv + Eiii)
1F
2 Current assets
A Current investments
i Investment in Equity instruments
a Listed equities
ia
b Unlisted equities
ib
c Total (ia + ib)
ic
ii Investment in Preference shares
ii
iii Investment in government or trust securities
iii
iv Investment in debentures or bonds
iv
v Investment in Mutual funds
v
vi Investment in partnership firms
vi
vii Other investment
vii
viii Total Current investments (ic + ii + iii + iv + v + vi + vii)
Aviii
B Inventories
i Raw materials
i
ii Work-in-progress
ii
iii Finished goods
iii
iv Stock-in-trade (in respect of goods acquired
for trading)
iv
v Stores and spares
v
vi Loose tools
vi
vii Others
vii
viii Total Inventories (i + ii + iii + iv + v + vi + vii)
Bviii
C Trade receivables
i Outstanding for more than 6 months
i
ii Others
ii
iii Total Trade receivables (i + ii + iii)
Ciii
D Cash and cash equivalents
i Balances with Banks
i
ii Cheques, drafts in hand
ii
iii Cash in hand
iii
iv Others
iv
v Total Cash and cash equivalents (i + ii + iii + iv)
Dv
E Short-term loans and advances
i Loans and advances to related parties (see
instructions)
i
ii Others
ii
iii Total Short-term loans and advances (i + ii)
Eiii
iv Short-term loans and advances included in Eiii which is
a for the purpose of business or profession iva
b not for the purpose of business or
profession
ivb
c
given to a shareholder, being the
beneficial owner of share, or to any
concern or on behalf/ benefit of such
shareholder as per section 2(22)(e) of
I.T. Act
ivc
F Other current assets
F
G Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F)
2G
Total Assets (1F + 2G)
II
Part A-BS – Ind
AS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2022 OR AS ON THE DATE OF BUSINESS COMBINATION [applicable for a
company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies
(Indian Accounting Standards) Rules, 2015]
I Equity and Liabilities
1 Equity
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
341
A Equity share capital
i Authorised
Ai
ii Issued, Subscribed and fully paid up
Aii
iii Subscribed but not fully paid
Aiii
iv Total (Aii + Aiii)
Aiv
B Other Equity
i Other Reserves
a Capital Redemption Reserve
ia
b Debenture Redemption Reserve
ib
c Share Options Outstanding account
ic
d Other (specify nature and amount)
id
e Total other reserves (ia + ib + ic + id)
ie
ii Retained earnings (Debit balance of statement of
P&L to be shown as –ve figure)
ii
iii Total (Bie + ii) (Debit balance to be shown as –ve figure)
Biii
C Total Equity (Aiv + Biii)
1C
2 Liabilities
A Non-current liabilities
I Financial Liabilities
Borrowings
a Bonds or debentures
1 Foreign currency
a1
2 Rupee
a2
3 Total (1 + 2)
a3
b Term loans
1 Foreign currency
b1
2 Rupee loans
i From Banks
i
ii From other parties
ii
iii Total (i + ii)
b2
3 Total Term loans (b1 + b2)
b3
c Deferred payment liabilities
c
d Deposits
d
e Loans from related parties (see instructions)
e
f Long term maturities of finance lease obligations
f
g Liability component of compound financial instruments
g
h Other loans
h
i Total borrowings (a3 + b3 + c + d + e + f + g + h)
i
j Trade Payables
j
k Other financial liabilities (Other than those specified in II under provisions)
k
II Provisions
a Provision for employee benefits
a
b Others (specify nature)
b
c Total Provisions
IIc
III Deferred tax liabilities (net)
III
IV Other non-current liabilities
a Advances
a
b Others (specify nature)
b
c Total Other non-current liabilities
IVc
Total Non-Current Liabilities (Ii + Ij + Ik + IIC + III + IVc)
2A
B Current liabilities
I Financial Liabilities
i Borrowings
a Loans repayable on demand
1 From Banks
1
2 From Other parties
2
3 Total Loans repayable on demand (1 + 2)
3
b Loans from related parties
b
c Deposits
c
d Other loans (specify nature)
d
Total Borrowings (a3 + b + c + d)
Ii
ii Trade payables
Iii
iii Other financial liabilities
a Current maturities of long-term debt
a
b Current maturities of finance lease obligations
b
c Interest accrued
c
d Unpaid dividends
d
e
Application money received for allotment of
securities to the extent refundable and interest
accrued thereon
e
f Unpaid matured deposits and interest accrued
thereon
f
g Unpaid matured debentures and interest accrued
thereon
g
h Others (specify nature)
h
i Total Other financial liabilities (a + b +c +d +e +f +g+ h)
Iiii
342
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iv Total Financial Liabilities (Ii + Iii + Iiii)
Iiv
II Other Current liabilities
a Revenue received in advance
a
b Other advances (specify nature)
b
c Others (specify nature)
c
d Total Other current liabilities (a + b+ c)
IId
III Provisions
a Provision for employee benefits
a
b Others (specify nature)
b
c Total provisions (a + b)
IIIc
IV Current Tax Liabilities (Net)
IV
Total Current liabilities (Iiv + IId + IIIc+ IV)
2B
Total Equity and liabilities (1C + 2A +2B)
I
II ASSETS
1 Non-current assets
A Property, Plant and Equipment
a Gross block
a
b Depreciation
b
c Impairment losses
c
d Net block (a – b - c)
Ad
B Capital work-in-progress
B
C Investment Property
a Gross block
a
b Depreciation
b
c Impairment losses
c
d Net block (a – b - c)
Cd
D Goodwill
a Gross block
a
b Impairment losses
b
c Net block (a – b)
Dc
E Other Intangible Assets
a Gross block
a
b Amortisation
b
c Impairment losses
c
d Net block (a – b - c)
Ed
F Intangible assets under development
F
G Biological assets other than bearer plants
a Gross block
a
b Impairment losses
b
c Net block (a – b)
Gc
H Financial Assets
I Investments
i Investments in Equity instruments
a Listed equities
ia
b Unlisted equities
ib
c Total (ia + ib)
ic
ii Investments in Preference shares
ii
iii Investments in Government or trust securities
iii
iv Investments in Debenture or bonds
iv
v Investments in Mutual funds
v
vi Investments in Partnership firms
vi
vii Others Investments (specify nature)
vii
viii Total non-current investments (ic + ii + iii + iv + v + vi + vii)
HI
II Trade Receivables
a Secured, considered good
a
b Unsecured, considered good
b
c Doubtful
c
d Total Trade receivables
HII
III Loans
i Security deposits
i
ii Loans to related parties (see instructions)
ii
iii Other loans (specify nature)
iii
iv Total Loans (i + ii + iii)
HIII
v Loans included in HIII above which is-
a for the purpose of business or profession
va
b not for the purpose of business or profession
vb
c
given to shareholder, being the beneficial
owner of share, or to any concern or on behalf/
benefit of such shareholder as per section
2(22)(e) of I.T. Act
vc
IV Other Financial Assets
i Bank Deposits with more than 12 months
maturity
i
ii Others
ii
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
343
iii Total of Other Financial Assets (i + ii)
HIV
I Deferred Tax Assets (Net)
I
J Other non-current Assets
i Capital Advances
i
ii Advances other than capital advances
ii
iii Others (specify nature)
iii
iv Total non-current assets (i + ii + iii)
J
v
Non-current assets included in J above which is due
from
shareholder, being the beneficial owner of share, or
from
any concern or on behalf/ benefit of such shareholder
as
per section 2(22)(e) of I.T. Act
v
Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J)
1
2 Current assets
A Inventories
i
Raw materials
i
ii Work-in-progress
ii
iii Finished goods
iii
iv Stock-in-trade (in respect of goods acquired for
trading)
iv
v Stores and spares
v
vi Loose tools
vi
vii Others
vii
viii Total Inventories (i + ii + iii + iv + v + vi + vii)
2A
B Financial Assets
I Investments
i Investment in Equity instruments
a Listed equities
ia
b Unlisted equities
ib
c Total (ia + ib)
ic
ii Investment in Preference shares
ii
iii Investment in government or trust securities
iii
iv Investment in debentures or bonds
iv
v Investment in Mutual funds
v
vi Investment in partnership firms
vi
vii Other Investments
vii
viii Total Current investments (ic + ii + iii + iv + v + vi + vii)
I
II Trade receivables
i
Secured, considered good
i
ii Unsecured, considered good
ii
iii Doubtful
iii
iv Total Trade receivables (i + ii + iii)
II
III Cash and cash equivalents
i
Balances with Banks (of the nature of cash and
cash equivalents)
i
ii Cheques, drafts in hand
ii
iii Cash on hand
iii
iv Others (specify nature)
iv
v Total Cash and cash equivalents (i + ii + iii + iv)
III
IV Bank Balances other than III above
IV
V Loans
i
Security Deposits
i
ii Loans to related parties (see instructions)
ii
iii Others (specify nature)
iii
iv Total loans (i + ii + iii)
V
v Loans and advances included in V above which is-
a for the purpose of business or profession
va
b not for the purpose of business or profession
vb
c
given to a shareholder, being the beneficial
owner
of share, or to any concern or on behalf/ benefit
of
such shareholder as per section 2(22)(e) of I.T.
Act
vc
VI Other Financial Assets
VI
Total Financial Assets (I + II + III + IV + V + VI)
2B
C Current Tax Assets (Net)
2C
D Other current assets
i Advances other than capital advances
i
ii Others (specify nature)
ii
iii Total
2D
Total Current assets (2A + 2B + 2C + 2D)
2
Total Assets (1 + 2)
II
344
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Part A-
Manufacturing
Account
Manufacturing Account for the financial year 2021-22(fill items 1 to 3 in a case where regular books of accounts are
maintained, otherwise fill items 61 to 62 as applicable)
1 Debits to Manufacturing account
A Opening Inventory
i Opening stock of raw-material
i
ii Opening stock of Work in progress
ii
iii Total (i + ii)
Aiii
B Purchases (net of refunds and duty or tax, if any)
B
C Direct wages
C
D Direct expenses (Di + Dii + Diii)
D
i Carriage inward
i
ii Power and fuel
ii
iii Other direct expenses
iii
E Factory Overheads
I Indirect wages
i
Ii Factory rent and rates
ii
Iii Factory Insurance
iii
Iv Factory fuel and power
iv
V Factory general expenses
v
Vi Depreciation of factory machinery
vi
Vii Total (i+ii+iii+iv+v+vi)
Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii)
1F
2 Closing Stock
i Raw material
2i
ii Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2)
3
Part A-Trading
Account
Trading Account for the financial year 2021-22 (fill items 4 to 12 in a case where regular books of accounts are
maintained, otherwise fill items 61 to 62 as applicable)
CREDITS TO TRADING ACCOUNT
4 Revenue from operations
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)
i Sale of goods
I
ii Sale of services
Ii
iii Other operating revenues (specify nature and
amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv Total (i + ii + iiic)
Aiv
B Gross receipts from Profession
B
C Duties, taxes and cess received or receivable in respect of goods and services sold or
supplied
i Union Excise duties
I
ii Service tax
Ii
iii VAT/ Sales tax
Iii
iv Central Goods & Service Tax (CGST)
Iv
v State Goods & Services Tax (SGST)
V
vi Integrated Goods & Services Tax (IGST)
Vi
vii Union Territory Goods & Services Tax (UTGST)
Vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi+vii+viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5 Closing Stock of Finished Goods
5
6 Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING
ACCOUNT
7 Opening Stock of Finished Goods
7
8 Purchases (net of refunds and duty or tax, if any)
8
9 Direct Expenses (9i + 9ii + 9iii)
9
i
Carriage inward
I
ii Power and fuel
Ii
iii
Other direct expenses
Note: Row can be added as per the nature of Direct
Expenses
Iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty
10i
ii Counter veiling duty
10ii
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
345
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
12b
Part A-P& L
Profit and Loss Account for the financial year 2021-22 (fill items 13 to 60 in a case where regular books of
accounts are maintained, otherwise fill items 61 to 62 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account
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
i
Salaries and wages
22i
ii
Bonus
22ii
iii Reimbursement of medical expenses
22iii
iv Leave encashment
22iv
v
Leave travel benefits
22v
vi Contribution to approved superannuation fund
22vi
vii Contribution to recognised provident fund
22vii
viii Contribution to recognised gratuity fund
22viii
ix Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which an
expenditure has been incurred
22x
xi Total compensation to employees (total of 22i to 22x)
22xi
xiia Whether any compensation, included in 22xi, paid to non-
residents
xiia
Yes / No
xiib If Yes, amount paid to non-residents
xiib
23 Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
iii Keyman’s Insurance
23iii
iv Other Insurance including factory, office, car, goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
346
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i
Union excise duty
44i
ii
Service tax
44ii
iii VAT/ Sales tax
44iii
iv Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi State Goods & Services Tax (SGST)
44vi
vii Integrated Goods & Services Tax (IGST)
44vii
viii Union Territory Goods & Services Tax (UTGST)
44viii
ix Any other rate, tax, duty or cess incl STT and CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix)
44x
45 Audit fee
45
46 Other expenses (specify nature and amount)
i
I
ii
Ii
iii Total (i + ii)
46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1)
47i(1)
(i2)
47ii(2)
(i3)
47i(3)
(Rows can be added as required) Total [47i(1)+47i(2)+47i(3)]
47i
ii
Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address)
47ii
S.No. Name
Flat /
Door/
Block No
Name of
Premises/
Building/
Village
Road/
Street/
Post
Office
Area/
Locality
Town/
City/
District
State
Country
PIN Code ZIP Code Amount
1
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh)
47iii
iv Total Bad Debt (47i + 47ii + 47iii))
47iv
48 Provision for bad and doubtful debts
48
49 Other provisions
49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii +
32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)]
50
51 Interest
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
347
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 Appropriations
i Transfer to reserves and surplus
59i
ii Proposed dividend/ Interim dividend
59ii
iii Tax on dividend/ Tax on dividend for earlier years
59iii
iv Appropriation towards Corporate Social Responsibility (CSR) activities
(in case of companies covered under section 135 of Companies Act, 2013)
59iv
v Any other appropriation
59v
vi Total (59i + 59ii + 59iii + 59iv+59v)
59vi
60 Balance carried to balance sheet (58 - 59vi)
60
61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
SR.
NO.
Name of Business
Business code
Description
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)
Total
Add row options as necessary (Please Note: At any time during the year the number of vehicles should not exceed 10 vehicles)
(ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 61(i)]
61(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 accounts and have a tax audit under section 44AB
NO ACCOUNT
CASE
62 In case of Foreign Company whose total income comprises solely of profits and gains from
business referred to in sections 44B, 44BB, 44BBA, 44BBB or 44D furnish the following
information
a Gross receipts / Turnover
62a
b Net profit
62b
Part A-
Manufacturing
Account Ind-
AS
Manufacturing Account for the financial year 2021-22 [applicable for a company whose financial statements are drawn up in
compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015)]
1 Debits to Manufacturing account
A Opening Inventory
i Opening stock of raw-material
i
ii Opening stock of Work in progress
ii
iii Total (i + ii)
Aiii
B Purchases (net of refunds and duty or tax, if any)
B
C Direct wages
C
D Direct expenses
D
i Carriage inward
i
ii Power and fuel
ii
Iii Other direct expenses
iii
E Factory Overheads
i Indirect wages
ii Factory rent and rates
iii Factory Insurance
348
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iv Factory fuel and power
v Factory general expenses
vi Depreciation of factory machinery
vii Total (i+ii+iii+iv+v+vi)
Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii)
1F
2 Closing Stock
i Raw material
2i
ii Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2)
3
Part A-
Trading
Account Ind-
AS
Trading Account for the financial year 2021-22 [applicable for a company whose financial statements are drawn up in
compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]
CREDITS TO TRADING ACCOUNT
4 Revenue from operations
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)
i Sale of goods
i
ii Sale of services
ii
iii Other operating revenues (specify nature and
amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv Total (i + ii + iiic)
Aiv
B Gross receipts from Profession
B
C Duties, taxes and cess received or receivable in respect of goods and services sold or
supplied
i Union Excise duties
i
ii Service tax
ii
iii VAT/ Sales tax
iii
iv Central Goods & Service Tax (CGST)
iv
v State Goods & Services Tax (SGST)
v
vi Integrated Goods & Services Tax (IGST)
vi
vii Union Territory Goods & Services Tax (UTGST)
vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi+vii+viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5 Closing Stock of Finished Goods
5
6 Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING ACCOUNT
7 Opening Stock of Finished Goods
7
8 Purchases (net of refunds and duty or tax, if any)
8
9 Direct Expenses (9i + 9ii + 9iii)
9
i Carriage inward
i
ii Power and fuel
ii
iii
Other direct expenses
Note: Row can be added as per the nature of
Direct Expenses
iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty
10i
ii Counter veiling duty
10ii
iii Special additional duty
10iii
iv Union excise duty
10iv
v Service tax
10v
vi VAT/ Sales tax
10vi
vii Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix Integrated Goods & Services Tax (IGST)
10ix
x Union Territory Goods & Services Tax (UTGST)
10x
xi Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
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
12b
Part A-P& L
Profit and Loss Account for the financial year 2021-22 [applicable for a company whose financial statements are drawn up
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
349
Ind-AS
in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account
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
16 Freight outward
16
17 Consumption of stores and spare parts
17
18 Power and fuel
18
19 Rents
19
20 Repairs to building
20
21 Repairs to machinery
21
22 Compensation to employees
i
Salaries and wages
22i
ii
Bonus
22ii
iii Reimbursement of medical expenses
22iii
iv Leave encashment
22iv
v
Leave travel benefits
22v
vi Contribution to approved superannuation fund
22vi
vii Contribution to recognised provident fund
22vii
viii Contribution to recognised gratuity fund
22viii
ix Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which an
expenditure has been incurred
22x
xi Total compensation to employees (total of 22i to 22x)
22xi
xii Whether any compensation, included in 22xi, paid to non-
residents
xiia
Yes / No
If Yes, amount paid to non-residents
xiib
23 Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
iii Keyman’s Insurance
23iii
iv Other Insurance including factory, office, car, goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a non-resident other
than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-resident other
than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
31iii
350
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-resident other
than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i
Union excise duty
44i
ii
Service tax
44ii
iii VAT/ Sales tax
44iii
iv Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi State Goods & Services Tax (SGST)
44vi
vii Integrated Goods & Services Tax (IGST)
44vii
viii Union Territory Goods & Services Tax (UTGST)
44viii
ix Any other rate, tax, duty or cess incl STT and CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix)
44x
45 Audit fee
45
46 Other expenses (specify nature and amount)
i
i
ii
ii
iii Total (i + ii)
46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1)
47(i1)
(i2)
47i(2)
(i3)
47i(3)
(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
S.No. Name
Flat /
Door/
Block No
Name of
Premises/
Building/
Village
Road/
Street/
Post
Office
Area/
Locality
Town/
City/
District
State
Country PIN Code ZIP Code Amount
1
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh)
47iii
iv Total Bad Debt (47i + 47ii + 47iii)
47iv
48 Provision for bad and doubtful debts
48
49 Other provisions
49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii +
32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)]
50
51 Interest
i
Paid outside India, or paid in India to a non-resident other
than a company or a foreign company
i
ii To others
ii
iii Total (i + ii)
51iii
52 Depreciation and amortisation
52
53 Net profit before taxes (50 – 51iii – 52)
53
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 Appropriations
i Transfer to reserves and surplus
59i
ii Proposed dividend/ Interim dividend
59ii
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
351
iii Tax on dividend/ Tax on dividend for earlier years
59iii
iv
Appropriation towards Corporate Social Responsibility (CSR)
activities (in case of companies covered under section 135 of
Companies Act, 2013)
59iv
v Any other appropriation
59v
vi Total (59i + 59ii + 59iii + 59iv+59v)
59vi
60 Balance carried to balance sheet (58 - 59vi)
60
61 A Items that will not be reclassified to P&L
i Changes in revaluation surplus
i
ii Re-measurements of the defined benefit plans
ii
iii Equity instruments through OCI
iii
iv Fair value Changes relating to own credit risk of financial
liabilities designated at FVTPL
iv
v Share of Other comprehensive income in associates and
joint ventures, to the extent not to be classified to P&L
v
vi Others (Specify nature)
vi
vii Income tax relating to items that will not be reclassified to
P&L
vii
viii Total
61A
B Items that will be reclassified to P&L
i Exchange differences in translating the financial statements
of a foreign operation
i
ii Debt instruments through OCI
ii
iii The effective portion of gains and loss on hedging
instruments in a cash flow hedge
iii
iv Share of OCI in associates and joint ventures to the extent
to be classified into P&L
iv
v Others (Specify nature)
v
vi Income tax relating to items that will be reclassified to P&L
vi
vii Total
61B
62 Total Comprehensive Income (56 + 61A + 61B)
62
Part A- OI
Other Information (mandatory, if liable for audit under section 44AB, for otherfill, 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 11a(iii) 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 11b(iii) of Schedule ICDS]
3b
4 Method of valuation of closing stock employed in the previous year (optional in case of professionals)
a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
c Is there any change in stock valuation method (Tick) Yes No
d Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation
specified under section 145A
4d
e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation
specified under section 145A
4e
5 Amounts not credited to the profit and loss account, being -
a the items falling within the scope of section 28
5a
b the proforma credits, drawbacks, refund of duty of customs or
excise or service tax, or refund of sales tax or value added tax, or
refund of GST, where such credits, drawbacks or refunds are
admitted as due by the authorities concerned
5b
c escalation claims accepted during the previous year
5c
d any other item of income
5d
e capital receipt, if any
5e
f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
5f
6 Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-
fulfilment of condition specified in relevant clauses-
a Premium paid for insurance against risk of damage or destruction
of stocks or store [36(1)(i)]
6a
b Premium paid for insurance on the health of employees [36(1)(ib)]
6b
c
Any sum paid to an employee as bonus or commission for services
rendered, where such sum was otherwise payable to him as profits
or dividend [36(1)(ii)]
6c
d Any amount of interest paid in respect of borrowed capital
[36(1)(iii)]
6d
e Amount of discount on a zero-coupon bond [36(1)(iiia)]
6e
f Amount of contributions to a recognised provident fund
[36(1)(iv)]
6f
g Amount of contributions to an approved superannuation fund
[36(1)(iv)]
6g
h Amount of contribution to a pension scheme referred to in section
80CCD [36(1)(iva)]
6h
352
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i Amount of contributions to an approved gratuity fund [36(1)(v)]
6i
j Amount of contributions to any other fund
6j
k
Any sum received from employees as contribution to any
provident fund or superannuation fund or any fund set up under
ESI Act or any other fund for the welfare of employees to the
extent not credited to the employees account on or before the due
date [36(1)(va)]
6k
l Amount of bad and doubtful debts [36(1)(vii)]
6l
m Provision for bad and doubtful debts [36(1)(viia)]
6m
n Amount transferred to any special reserve [36(1)(viii)]
6n
o Expenditure for the purposes of promoting family planning
amongst employees [36(1)(ix)]
6o
p
Amount of securities transaction paid in respect of transaction in
securities if such income is not included in business income
[36(1)(xv)]
6p
q Marked to market loss or other expected loss as computed in
accordance with the ICDS notified u/s 145(2) [36(1)(xviii)]
6q
r Any other disallowance
6r
s Total amount disallowable under section 36 (total of 6a to 6r)
6s
t Total number of employees employed by the company (mandatory in case company has recognized
Provident Fund)
i deployed in India
i
ii deployed outside India
ii
iii Total
iii
7 Amounts debited to the 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 Expenditure incurred on corporate social responsibility (CSR)
7h
i Amount of any liability of a contingent nature
7i
j Any other amount not allowable under section 37
7j
k Total amount disallowable under section 37 (total of 7a to 7j)
7k
8
A. Amounts debited to the 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 inadmissible
under section [40(b)/ 40(ba)]
Ah
i Any other disallowance
Ai
j Total amount disallowable under section 40(total of Aa to Ai)
Aj
B. Any amount disallowed under section 40 in any preceding previous year but allowable during the
previous year
8B
9 Amounts debited to the 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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
353
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 a
deposit taking non-banking financial company or systemically
important non-deposit taking non-banking financial company, in
accordance with the terms and conditions of the agreement
governing such loan or borrowing
10da
e
Any sum payable as interest on any loan or borrowing from any
scheduled bank or a co-operative bank other than a primary
agricultural credit society or a primary co-operative agricultural
and rural development bank
10e
f Any sum payable towards leave encashment
10f
g Any sum payable to the Indian Railways for the use of railway
assets
10g
h Total amount allowable under section 43B (total of 10a to 10g )
10h
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 a
deposit taking non-banking financial company or systemically
important non-deposit taking non-banking financial company, 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 Total amount disallowable under Section 43B(total of 11a to 11g)
11h
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty
12a
b Service tax
12b
c VAT/sales tax
12c
d Central Goods & Service Tax (CGST)
12d
e State Goods & Services Tax (SGST)
12e
f Integrated Goods & Services Tax (IGST)
12f
g Union Territory Goods & Services Tax (UTGST)
12g
h Any other tax
12h
i Total amount outstanding (total of 12a to 12h)
12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC
13
14 Any amount of profit chargeable to tax under section 41
14
15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net)
15
16 Amount of expenditure disallowed u/s 14A
16
17 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
354
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
g Percentage of yield
6g
h Shortage/ excess, if any
6h
7
Finished products/ By-products
a opening stock
7a
b purchase during the previous year
7b
c quantity manufactured during the previous year
7c
d sales during the previous year
7d
e closing stock
7e
f shortage/ excess, if any
7f
Part A – OL
Receipt and payment account of company under liquidation
Receipt and payment account of company under liquidation
1 Opening balance
i Cash in hand
1i
ii Bank
1ii
iii Total opening balance
1iii
2 Receipts
i Interest
2i
ii Dividend
2ii
iii Sale of assets (pls. specify nature and amount)
a
2iiia
b
2iiib
c
2iiic
d Total (iiia + iiib + iiic)
2iiid
iv Realisation of dues/debtors
2iv
v Others (pls. specify whether revenue/capital, nature and amount)
a
2va
b
2vb
c Total of other receipts (va + vb)
2vc
vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc)
2vi
3 Total of opening balance and receipts
3
4 Payments
i Repayment of secured loan
4i
ii Repayment of unsecured loan
4ii
iii Repayment to creditors
4iii
iv Commission
4iv
v Others (pls. specify)
a
4va
b
4vb
c Total of other payments (4va + 4vb)
4vc
vi Total payments (4i + 4ii + 4iii + 4iv + 4vc)
4vi
5 Closing balance
i Cash in hand
5i
ii Bank
5ii
iii Total of closing balance (5i + 5ii)
5iii
6 Total of closing balance and payments (4vi + 5iii)
6
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule HP
Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
PIN Code / Zip Code
Is the property co-owned? Yes No (if “YES” please enter
following details)
Assessee’s percentage of share in the property %
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property
I
II
[Tick the applicable option]
Let out
Deemed let out
Self-occupied
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
2
Address of property 2
Town/ City
State
PIN Code/Zip code
Is the property co-owned? Yes No (if “YES” please enter
following details)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
355
Assessee’s percentage of share in the property
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property
I
II
[Tick the applicable option]
Let out
Deemed let out
Self-occupied
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/ 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)
2a
b
The amount of rent which cannot be realized
2b
c
Tax paid to local authorities
2c
d
Total (2b + 2c)
2d
e
Annual value (2a – 2d)
2e
f
Annual value of the property owned (own percentage share x 2e)
2f
g
30% of 2f
2g
h
Interest payable on borrowed capital
2h
i
Total (2g + 2h)
2i
j
Arrears/Unrealised rent received during the year less 30%
2j
k
Income from house property 2 (2f – 2i + 2j)
2k
3 Pass through income/loss if any *
3
4
Income under the head “Income from house property” (1k + 2k + 3)
(if negative take the figure to 2i of schedule CYLA)
4
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) and 62(b) of Part A-P&L) /
(item 53 of Part A-P&L – Ind AS) (as applicable)
1
2a
Net profit or loss from speculative business included in 1 (enter –
ve sign in case of loss)
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
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
4a
Profit or loss included in 1, which is referred to in section
44B/44BB/44BBA/44BBB/44AE/44D/44DA//Chapter-XII-G/ First
Schedule of Income-tax Act (other than 115B) (Dropdown to be
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 – 4– 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
A House property 7a
B Capital gains
7b
C Other sources
7c
D u/s 115BBF
7d
E u/s 115BBG
7e
8a
Expenses debited to profit and loss account which relate to exempt 8a
356
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 + 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 (6s of Part A-OI)
14
15
Amounts debited to the profit and loss account, to the extent
disallowable under section 37 (7k 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 (9f of Part A-OI)
17
18
Any amount debited to profit and loss account of the previous
year but disallowable under section 43B (11h 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
21
Deemed income under section 32AC/ 32AD/ 33AB/
33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 80-
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 company is a
24
25
Increase in profit or decrease in loss on account of ICDS
adjustments and deviation in method of valuation of stock
(C l
3 + 4d f P
t 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
Deduction allowable under section 32AD
28
29
Amount allowable as deduction under section 32AC
29
30
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
2 )
30
31
Any amount disallowed under section 40 in any preceding previous
year but allowable during the previous year(8B of Part A-OI)
31
32
Any amount disallowed under section 43B in any preceding
previous year but allowable during the previous year (10h of Part
32
33
Any other amount allowable as deduction
33
34
Decrease in profit or increase in loss on account of ICDS
adjustments and deviation in method of valuation of stock (Column
3b + 4
f P
t A OI)
34
35
Total (27+28+29+30+31+32+33+34)
35
36
Income (13+26-35)
36
37
Profits and gains of business or profession deemed to be under -
i Section 44AE (61(ii) of schedule P&L)
37i
ii Section 44B
37ii
iii Section 44BB
37iii
iv Section 44BBA
37iv
v Section 44BBB
37v
vi Section 44D
37vi
vii Section 44DA
37vii
(item 4 of Form 3CE)
viii Chapter-XII-G (tonnage)
37viii
(total of col. 7 of item 10 of Form
66)
ix First Schedule of Income-tax Act (other
than 115B)
37ix
x Total (37i to 37ix)
37x
38
Net profit or loss from business or profession other than speculative and specified business
(36+37 )
38
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
357
39
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 38) (If loss take the figure to 2i of item F) (39a+ 39b + 39c + 39d + 39e +
A39
a Income chargeable under Rule 7
39a
b Deemed income chargeable under Rule 7A
39b
c Deemed income chargeable under Rule 7B(1)
39c
d Deemed income chargeable under Rule 7B(1A)
39d
e Deemed income chargeable under Rule 8
39e
f Income other than Rule 7A, 7B & 8 (Item No. 38)
39f
40
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-
(39 +39b+39 +39d+39 )]
40
B Computation of income from speculative business
41
Net profit or loss from speculative business as per profit or loss account
41
42
Additions in accordance with section 28 to 44DB
42
43
Deductions in accordance with section 28 to 44DB
43
44
Income from speculative business) (41+42-43) (if loss, take the figure to 6xv of schedule CFL)
B44
C Computation of income from specified business under section 35AD
45
Net profit or loss from specified business as per profit or loss account
45
46
Additions in accordance with section 28 to 44DB
46
47
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)
47
48
Profit or loss from specified business (45+46-47)
48
49
Deductions in accordance with section 35AD(1)
49
50
Income from Specified Business) (48-49) (if loss, take the figure to 7xv of schedule CFL)
C50
51
Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be
selected from drop down menu)
C51
D Income chargeable under the head ‘Profits and gains from business or profession’ (A39+B44+C50)
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)
(A39)
ii Income from speculative business
(B44)
iii Income from specified business
(C50)
iv Income from Life Insurance
business u/s. 115B
(4b)
v Total loss set off (ii + iii)
vi Loss remaining after set off (i – v)
Schedule DPM
Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other
section)
DEPRECIATION ON PLANT AND MACHINERY
1
Block of assets
Plant and machinery
2 Rate (%)
15
30
40
45
(i)
(ii)
(iii)
(iv)
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 Additional depreciation, if any, on 4
13 Additional depreciation, if any, on 7
14 Additional
depreciation
relating
to
immediately preceding year on asset put to
use for less than 180 days
15 Total depreciation (10+11+12+13+14)
358
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 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)
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 on 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 (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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
359
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 - 20iii)
1d
e Total (1a +1b + 1c+1e)
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
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
CG
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 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 54D/ 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
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THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 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 (3a – biv)
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
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
Loss to be disallowed u/s 94(7) or 94(8)- for example if security
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of
sale of such security to be ignored (Enter positive value only)
5d
e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d)
A5e
6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
A
i
In case assets sold include shares of a company other than quoted shares, enter the
following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the prescribed
manner
ib
c Full value of consideration in respect of unquoted shares adopted as
per section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii Full value of consideration in respect of assets other than unquoted
shares
aii
iii Total (ic + ii)
aiii
B Deductions under section 48
i 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 (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 54D/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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
361
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
transferr
ed
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)
Year in which
asset
acquired/constr
ucted
Amount utilised out of
Capital Gains account
i
2018-19 54D/54G/54GA
b Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at ‘a’
Amount deemed to be short term capital gains (Xi + b)
A7
8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b
+ A8c)
A8
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
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 not chargeable to tax or chargeable at special rates in India as
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 not chargeable to tax in India as per DTAA
A9a
b
Total amount of STCG chargeable to tax at special rates in India 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 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 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
(c) Cost of Improvement with indexation
Add row
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (biia + biib + biii)
bvi
c Balance (aiii – biv)
1c
d Deduction under section 54D/54EC/54G/54GA (Specify details in item D
below)
1d
e Long-term Capital Gains on Immovable property (1c - 1d)
B1e
f In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of 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
362
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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 LTCG on bonds or debenture - (3a-biv)
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
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 Long Term Capital Gains on assets at B4 (4a – biv)
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)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR
as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD
a
i In case securities sold include shares of a company other than quoted shares, enter the
following details
a Full value of consideration received/receivable in respect
of unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii Full value of consideration in respect of securities other than
unquoted shares
aii
iii Total (ic + ii)
aiii
b Deductions under section 48
i
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 Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii-biv)
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
363
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 (aiii – biv)
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 in Capital
gains account (X)
Year in which asset
acquired/constructed
Amount utilised out of
Capital Gains account
i
2018-19
54D//54G/54GA
b Amount deemed to be long-term capital gains, other than at ‘a’
Amount deemed to be long-term capital gains (Xi + b)
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 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 not chargeable to tax in India as per DTAA
B12a
b
Total amount of LTCG chargeable to tax at special rates in India as per DTAA
B12b
13 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11-12a]
B13
C Income chargeable under the head “CAPITAL GAINS” (A10 + B13) (take B13 as nil, if loss)
C
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
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
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
v Amount of deduction claimed
dv
364
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
e Total deduction claimed (1a + 1b + 1c + 1d)
E
e
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.
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
remaining after set
off
(9=1-2-3-4-5-6-7-8)
15%
30%
applicable rate DTAA
rates
10%
20%
DTAA
rates
1
2
3
4
5
6
7
8
9
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
capital
gain
15%
(A3e*+ A4a*+ A8a *)
iii
30%
(A5e*+ A8b*)
iv
applicable
rate
(A1e*+
A2c*+A4b*+A6g*
+A7*+A8c*)
v
DTAA
rates
A9b
vi Long
term
capital
gain
10%
(B4c*+ B5*+ B7c*+
B8*+ B9e*
B11a1*+B11a2*)
vii
20%
(B1e*+
B2e*+B3c*+B6*+B9e*+
B10*+ B11b*)
viii
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.
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
365
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
S.
No.
Shar
e/Uni
t
Acqu
ired
ISI
N
Co
de
Name of
the
Share/U
nit
No. of
Shares/
Units
Sale-
price
per
Share/
Unit
Full
Value
Conside
ration
-If
shares
are
acquire
d on or
before
31.01.20
18
(Total
Sale
Value)
(4*5)
- If
shares
are
Acquire
d after
31st
January
, 2018 -
Please
enter
Full
Value of
Conside
ration
Cost of
acquisi
tion
withou
t
indexa
tion
(highe
r of 8
or 9)
Cost of
acquisi
tion
If the
long
term
capital
asset
was
acquir
ed
before
01.02.2
018, -
Lower
of 11
and 6
Fair
Market
Value
per
share/u
nit as
on 31st
Januar
y,2018
Total
Fair
Marke
t
Value
of
capital
asset
as per
section
55(2)(a
c)-
(4*10)
Expend
iture
wholly
and
exclusiv
ely in
connect
ion
with
transfe
r
Total
deduct
ions
(7+12)
Balan
ce (6-
13) -
Item 5
of
LTCG
Sched
ule of
ITR6
(Col
1)
(Col
1a)
(Co
l 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
Add rows
Total
Schedule 115AD(1)(b)(iiii)-
Proviso
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
S.
No.
Share/Unit
Acquired
ISIN
Code
Name
of the
Share
/Unit
No. of
Shares/
Units
Sale-
price
per
Share/
Unit
Full
Value
Consider
ation
-If shares
are
acquired
on or
before
31.01.201
8 (Total
Sale
Value)
(4*5)
-If shares
are
Acquired
after 31st
January
2018 -
Please
enter Full
Value of
Consider
ation.
Cost
of
acquis
ition
withou
t
indexa
tion
(highe
r of 8
or 9)
Cost
of
acquis
ition
If the
long
term
capital
asset
was
acquir
ed
before
01.02.
2018, -
Lower
of 11
and 6
Fair
Market
Value
per
share/u
nit as
on 31st
Januar
y,2018
Total
Fair
Mark
et
Value
of
capita
l asset
as per
sectio
n
55(2)(
ac)-
(4*10)
Expend
iture
wholly
and
exclusiv
ely in
connect
ion
with
transfe
r
Total
deduct
ions
(7+12)
Bal
an
ce
(6-
13)
-
Ite
m
8
of
LT
C
G
Sc
he
dul
e
of
IT
R6
(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)
(C
ol
14)
Add rows
Total
366
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)
1b
i From Savings Bank
bi
ii From Deposits (Bank/ Post Office/ Co-operative) Society)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass through income/Loss
biv
v Others
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
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
1e Any other income (please specify nature)
Sl.
No Nature
Amount
1
1
Add rows
2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e related to sl.no.1)
2
a Income by way of winnings from lotteries, crossword puzzles etc.
2a
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i Cash credits u/s 68
bi
ii Unexplained investments u/s 69
bii
iii Unexplained money etc. u/s 69A
biii
iv Undisclosed investments etc. u/s 69B
biv
v Unexplained expenditure etc. u/s 69C
bv
vi Amount borrowed or repaid on hundi u/s 69D
bvi
c Any other income chargeable at special rate (total of ci to cxxiii)
2c
i Dividends received by foreign company chargeable u/s
115A(1)(a)(i)
ci
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) & 115(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 received in respect of units purchased in foreign
currency by an off-shore fund-115AB(1)
Cxii
xiii
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)
Cxiii
xiv
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)
cxiv
xv Income received by non-residents sportsmen or sports
associations chargeable u/s 115BBA
cxv
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
367
xvi Anonymous Donations in certain cases chargeable u/s 115BBC cxvi
xvii Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
cxvii
xviii Income by way of transfer of carbon credits - chargeable u/s
115BBG
cxviii
xix Dividend received by an Indian company from specified
foreign company-115BBD
cxix
xx
Income from royalty where agreement entered between
31.3.1961 to 31.3.1976 and income from fees for technical
services where agreement entered between 29.2.1964 and
31.3.1976, and agreement is approved by the Central
Government.
Paragraph EII of Part I of first schedule of Finance Act
cxx
xxi 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)
cxxi
xxii 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)
cxxii
xxiii 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)
cxxiii
d Pass through income in the nature of income from other sources chargeable at special rates (drop down to be
provided)
2d
e Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column (2)
of table below)
2e
Sl. No.
Amount of
income
Item No.
1ai,1b to 1
d 2a , 2c &
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 )
a Expenses / Deductions (Other than entered in C)
3a
b Depreciation (available only if income offered in 1c )
3b
c Interest expenditure on dividend u/s 57(1) (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
6 Net Income from other sources chargeable at normal applicable rates [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 11xv 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 Dividend
Income
referred in 1a(i)
3
Dividend
Income
u/s 115A(1)(a)(i) @
20%
(Including
PTI Income)
368
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
4
Dividend
Income
u/s 115AC @ 10%
(Including
PTI
Income)
5
Dividend
Income
u/s 115BBD @ 15%
(Including
PTI
Income)
6
Dividend
Income
(other than units
referred
to
in
section
115AB)
received by a FII
u/s 115AD(1)(i) @
20%
(Including
PTI Income)
7
Dividend
Income
(other than units
referred
to
in
section
115AB)
received
by
a
specified fund u/s
115AD(1)(i) @ 10%
(Including
PTI
Income)
8
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)
(4 of Schedule –HP)
(2vi of item Eof
Schedule BP)
(6 of Schedule-OS)
ii
House property
(4 of Schedule HP)
iii
Business (excluding Income from life
insurance business u/s 115B
speculation income and income from
specified business)
(A39 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)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
369
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
Insurance Business, speculation
income and income from specified
business)
(5iii of Schedule CYLA)
(B/f business loss, other
than speculation or
specified business loss)
iii Profit and gains 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)
Schedule CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
S.
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
section
115BAA
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
xii 2021-22
xiii
Total of
earlier year
losses b/f
xiv
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)
(2xiv of
Schedule
BFLA)
370
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xv
2022-23
(Current
year losses)
(2xviii of
Schedule
CYLA)
(3xviii of Schedule CYLA)
(B44 of
Schedule
BP, if –ve)
(C50 of
Schedule
BP, if –
ve)
4b 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)
xvi
Current
year loss
distributed
among the
unit-holder
(Applicable
for
Investment
fund only)
xvii
Current
year losses
to be
carried
forward
(xv-xvi)
xviii
Total loss
Carried
forward to
future years
(xiii-
xiv+xvii)
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 section
115BAA
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
Total
(3xvi of BFLA)
( 4xvi of BFLA)
Schedule ICDS
Effect of Income Computation Disclosure Standards on profit
Sl. No.
ICDS
Amount (+) or (-)
(i)
(ii)
(iii)
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
11a.
Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if positive)
11b.
Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if negative)
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
371
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
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv
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
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv 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
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv Total
D Donations entitled for 50% deduction subject to qualifying
limit
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of donation
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv Total
E Total donations (Aiv + Biv + Civ + Div)
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 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
DEDUCTION
U/S 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 Deduction in respect of profits of an undertaking referred to
in section 80-IA(4)(v) [Revival of power generating plant]
c1 Undertaking no. 1
(item 30 of Form 10CCB of the undertaking)
c2 Undertaking no. 2
(item 30 of Form 10CCB of the undertaking)
d Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1+ c2)
d
Schedule 80-IB
Deductions under section 80-IB
a Deduction in respect of industrial undertaking located in Jammu &
Kashmir & 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 company carrying on scientific research
[Section 80-IB(8A)]
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 undertaking which begins commercial
production or refining of mineral oil [Section 80-IB(9)]
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 developing and building
housing projects [Section 80-IB(10)]
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 processing,
preservation and packaging of fruits, vegetables, meat, meat
products, poultry, marine or dairy products [Section 80-IB(11A)]
e1
Undertaking no. 1
(30 of Form 10CCB of the undertaking)
e2
Undertaking no. 2
(30 of Form 10CCB of the undertaking)
f Deduction in the case of an undertaking engaged in integrated
f1
Undertaking no. 1
(30 of Form 10CCB of the undertaking)
372
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
business of handling, storage and transportation of food grains
[Section 80-IB(11A)]
f2
Undertaking no. 2
(30 of Form 10CCB of the undertaking)
g Total deduction under section 80-IB (Total of a1 to f2)
g
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 80G
b 80GGB
c 80GGA
d 80GGC
Total Deduction under Part B (a + b + c +d)
1
2 Part C- Deduction in respect of certain incomes
e
80-IA
(d of Schedule 80-IA)
f 80-IAB
g
80-IAC
h 80-IB
(g of Schedule 80-IB)
i
80-IBA
j 80-IC/ 80-IE
(e of Schedule 80-IC/ 80-IE)
k
80JJA
l
80JJAA
[Sl.no. 5I(eiv) +5II of Annexure to
Form 10DA]
m 80LA(1)
(9 of Annexure to
Form 10CCF)
n 80LA(1A)
(9 of Annexure to Form 10CCF)
o
80M- Details of
distribution of dividend
as provided in e-filing
utility
p 80-PA
Total Deduction under Part C (total of e to p)
2
3 Total deductions under Chapter VI-A (1 + 2)
3
Schedule SI
Income chargeable to tax at special rates [Please see instructions) for section and rate of tax]
SPECIAL RATE
Sl
No
Section/Description
Special rate
(%)
Income
(i)
Tax thereon
(ii)
1 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares/equity oriented
MF on which STT paid)
15
(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 5xof Schedule BFLA)
4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)
10
(part of 5x of 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 (LTCG on sale of shares or units on which STT is paid) or
section 115AD(1)(b)(iii)-Proviso
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)
12 115B (Profits and gains of life insurance business
12.50
(5iii of Schedule BFLA)
13a 115AC ((Income by way of interest received by non-resident from bonds
purchased in foreign currency)
10
(part of 2cx of Schedule OS)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
373
13b
115AC (Income by way of Dividend received by non-resident on GDR
purchased in foreign currency)
10
(part of 2cxi of Schedule OS)
14 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(2a of Schedule OS)
15 115BBD (Dividend received from specified foreign company)
15
(part of 2cxix of Schedule OS)
16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule OS)
17 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a foreign company from Royalty &
Fees for Technical Services )
10
(part of 2cxix of Schedule OS)
18 115BBF (Income from patent)
a Income under head business or profession
10
(3d of Schedule BP)
b Income under head other sources
10
(2cxvii of Schedule OS)
19 115BBG (Income from transfer of carbon credits)
a Income under head business or profession
10
(3e of Schedule BP)
b Income under head other sources
10
(2cxviii of Schedule OS)
20 Income from other sources chargeable at special rates in India as per DTAA
(part of 2e of Schedule OS)
21 Pass Through Income in the nature of Short Term Capital Gain chargeable
@ 15%
15
(part of 5vi of Schedule BFLA)
22 Pass Through Income in the nature of Short Term Capital Gain chargeable
@ 30%
30
(part of 5vii of Schedule BFLA)
23 Pass Through Income in the nature of Long Term Capital Gain chargeable @
10% u/s 112A
10
(part of 5x of Schedule BFLA)
24 Pass Through Income in the nature of Long Term Capital Gain chargeable @
20%
20
(part of 5xi of Schedule BFLA)
25 Pass Through Income in the nature of Long Term Capital Gain chargeable @
10% other than section 112A
10
(part of 5x of Schedule BFLA)
26 Pass through income in the nature of income from other source chargeable at
special rates (Please choose from drop down menu)
(2d of Schedule OS)
27 Income received in respect of units purchased in foreign currency by an off-
shore fund-115AB(1)
10
(2cx of Schedule OS)
28
Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for
technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is
approved by the Central Government.
Paragraph EII of Part I of first schedule of Finance Act
50
(2cxix of Schedule OS)
29 Any other income chargeable at special rate (Please choose from drop down
menu)
(part of 2c of Schedule OS)
Total
Schedule IF
Information regarding investment in unincorporated entities
ENTTIES IN WHICH INVESTMENT IS
HELD
Number of entities in which investment is held
Sl.
No.
Name
of the
entity
Type of
the
entity
PAN of the entity
Whether the
entity is liable
for audit?
(Yes/No)
Whether section
92E is
applicable to
entity? (Yes/
No)
Percentage
Share
in the profit
of the entity
Amount of share
in the profit
Capital balance
on 31st March in
the entity
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
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. 40 of Sch. BP)
iv
v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss)
2
vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill up
details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)
3 Other exempt income (please specify) (3a+3b)
3
a
Income u/s 10(23FB), 10(23FBA), 10(23FC), 10(23FCA), 10(23FE), 10(23FF),
10(4D)
Add row option and dropdown to be provided in utility
3a
b
Any other Income (Specify nature) – Add row option to be provided in utility 3b
4 Income 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)
5 Pass through income 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
374
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PASS THROUGH INCOME
S.No
Invested
in
section
115UA/115UB
Name of business
trust/
investment fund
PAN of the
business
trust/
investment
fund
S.No
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
Ai
Section 111A
Aii
Others
B
Long term
Bi
Section 112A
Bii
Section
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
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 MAT
Computation of Minimum Alternate Tax payable under section 115JB
Minimum Alternate Tax
1
Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule III to the
Companies Act, 2013 (If yes, write ‘Y’, if no write ‘N’)
2
If 1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act governing such
company (If yes, write ‘Y’, if no write ‘N’)
3
Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies, accounting
standards and same method and rates for calculating depreciation have been followed as have been adopted for
preparing accounts laid before the company at its annual general body meeting? (If yes, write ‘Y’, if no write ‘N’)
4
Profit after tax as shown in the Profit and Loss Account (enter item 56 of Part A-P&L) )/ (enter item 56 of
Part A- P&L Ind AS) (as applicable)
4
5
Additions (if debited in profit and loss account)
a Income-tax paid or payable or its provision including the
amount of deferred tax and the provision thereof
5a
b Reserve (except reserve under section 33AC)
5b
c Provisions for unascertained liability
5c
d Provisions for losses of subsidiary companies
5d
e Dividend paid or proposed
5e
f Expenditure related to exempt income under sections 10, 11 or
12 [exempt income excludes income exempt under section
10(38)]
5f
g Expenditure related to share in income of AOP/ BOI on which
no income-tax is payable as per section 86
5g
h Expenditure in case of foreign company referred to in clause
(fb) of explanation 1 to section 115JB
5h
i Notional loss on transfer of certain capital assets or units
referred to in clause (fc) of explanation 1 to section 115JB
5i
j Expenditure relatable to income by way of royalty in respect
of patent chargeable to tax u/s 115BBF
5j
k Depreciation attributable to revaluation of assets
5k
l Gain on transfer of units referred to in clause (k) of
explanation 1 to section 115JB
5l
m Others (including residual unadjusted items and provision for
diminution in the value of any asset)
5m
n Total additions (5a+5b+5c+5d+5e+5f+5g+5h+5i+5j+5k+5l+5m)
5n
6
Deductions
a Amount withdrawn from reserve or provisions if credited to
Profit and Loss account
6a
b Income exempt under sections 10, 11 or 12 [exempt income
excludes income exempt under section 10(38)]
6b
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
375
c Amount withdrawn from revaluation reserve and credited to
profit and loss account to the extent it does not exceed the
amount of depreciation attributable to revaluation of asset
6c
d Share in income of AOP/ BOI on which no income-tax is
payable as per section 86 credited to Profit and Loss account
6d
e Income in case of foreign company referred to in clause (iid) of
explanation 1 to section 115JB
6e
f Notional gain on transfer of certain capital assets or units
referred to in clause (iie) of explanation 1 to section 115JB
6f
g Loss on transfer of units referred to in clause (iif) of
explanation 1 to section 115JB
6g
h Income by way of royalty referred to in clause (iig) of
explanation 1 to section 115JB
6h
i Loss brought forward or unabsorbed depreciation whichever
is less or both as may be applicable
6i
j Profit of sick industrial company till net worth is equal to or
exceeds accumulated losses
6j
k Others (including residual unadjusted items and the amount of
deferred tax credited to P&L A/c)
6k
l Total deductions (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k)
6l
7 Book profit under section 115JB (4+ 5n – 6l)
7
8
Whether the financial statements of the company are drawn up in
compliance to the Indian Accounting Standards (Ind-AS) specified
in Annexure to the companies (Indian Accounting Standards) Rules,
2015. If yes, furnish the details below:-
Yes No
A. Additions to book profit under sub-sections (2A) to (2C) of
section 115JB
a
Amounts credited to other comprehensive income in statement
of profit & loss under the head “items that will not be reclassified
to profit & loss”
8a
b Amounts debited to the statement of profit & loss on
distribution of non-cash assets to shareholders in a demerger
8b
c One fifth of the transition amount as referred to in section
115JB (2C) (if applicable)
8c
d Others (including residual adjustment)
8d
e Total additions (8a + 8b + 8c + 8d)
8e
B. Deductions from book profit under sub-sections (2A) to (2C) of
section 115JB
f
Amounts debited to other comprehensive income in statement
of profit & loss under the head “items that will not be reclassified
to profit & loss”
8f
g Amounts credited to the statement of profit & loss on
distribution of non-cash assets to shareholders in a demerger
8g
h One fifth of the transition amount as referred to in section
115JB (2C) (if applicable)
8h
i Others (including residual adjustment)
8i
j Total deductions (8f + 8g + 8h + 8i)
8j
9 Deemed total income under section 115JB (7 + 8e – 8j)
9
a
Deemed total income u/s 115JB from Units located in IFSC, if
any
9a
b
Deemed total income u/s 115JB from other Units (9-9a)
9b
10 Tax payable under section 115JB [(9% of (9a) + 15% of (9b)]
10
Schedule MATC
Computation of tax credit under section 115JAA
MAT CREDIT
1
Tax under section 115JB in assessment year 2022-23 (1d of Part-B-TTI)
1
2
Tax under other provisions of the Act in assessment year 2022-23 (2f 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 MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned in 3 above and cannot
exceed the sum of MAT Credit Brought Forward ]
S.No Assessment Year
(A)
MAT Credit
MAT Credit Utilised
during the Current
Year
(C)
Balance MAT Credit
Carried Forward
(D)= (B3) – (C)
Gross
(B1)
Set-off in earlier years
(B2)
Balance Brought
forward
(B3)=(B2)-(B1)
i
2008-09
ii
2009-10
iii
2010-11
iv
2011-12
v
2012-13
vi
2013-14
vii 2014-15
viii 2015-16
ix
2016-17
x
2017-18
xi
2018-19
xii 2019-20
xiii 2020-21
xiv
2021-22
376
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xv 2022-23[(Sl no 1-Sl no
2 of)-(Sl No 6c -2f of
Schedule Part B-TTI,
only if positive)]
xvi Total
5
Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xvi]
5
6
Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xvi]
6
Schedule- BBS
Details of tax on distributed income of a domestic company on buy back of shares
TAX ON BUY BACK OF SHARES
S
l
Description
Details of 1st buy-
back
Details of 2nd buy-
back
Details of 3rd buy- back
(i
)
(ii)
(iii)
(iv)
(v)
1
Date of payments of any consideration to the shareholder
on buy back of share
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
2
Amount of consideration paid by the company on buy-
back of shares
3
Amount received by the company for issue of such shares
4
Distributed Income of the company (2 – 3)
5
Tax payable
on
distributed
income
a Additional income-tax @20%
payable under section 115QA on 4
b Surcharge on ‘a’
c
Health & Education cess on (a+b)
d Total tax payable (a+b+c)
6
Interest payable under section 115QB
7
Additional income-tax and interest payable (5d + 6)
8
Tax and interest paid
9
Net payable/refundable (7-8)
1
0
Date(s) of deposit of tax on distribution income
Date 1
Date 2
Date 1
Date 2
Date 1
Date 2
(DD/M
M/YYY
Y)
(DD/M
M/YYY
Y)
(DD/M
M/YYY
Y)
(DD/M
M/YYY
Y)
(DD/M
M/YYY
Y)
(DD/MM/YYYY)
1
1
Name of Bank and Branch
1
2
BSR Code
1
3
Serial number of challan
1
4
Amount deposited
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
adjustments as
per section
92CE(2A)
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
6
Name of Bank
and Branch
7
BSR Code
8
Serial number
of challan
9
Amount
deposited
Schedule 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
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
377
ii Business or
Profession
iii Capital 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)
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 as on 31st December, 2021
Sl No Country name Country code
Name of
financial
institution
Address of
financial
institution
ZIP
code
Account
number
Status
Account opening
date
Peak
balance
during the
period
Closing
balance
Gross interest
paid/credited 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, 2021
Sl No Country name Country code
Name of
financial
institution
Address of
financial
institution
ZIP
code
Account
number
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, 2021
Sl No Country name Country code
Name of
entity
Address of
entity
ZIP
code
Nature
of entity
Date of
acquiring
the
interest
Initial
value of
the
investment
Peak value
of
investment
during the
period
Closing
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 31st December, 2021
Sl No Country 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 as on 31st December, 2021
Sl No Country
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
Nature of
Income
Income taxable and offered in this return
Amount
Schedule
where offered
Item number of
schedule
(3)
2a
2b
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
378
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
C
Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2021
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
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 as on 31st December, 2021
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
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 during the calendar year ending as on 31st
December, 2021 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)
(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
Code
Name and
address of
the trust
Name and
address of
trustees
Name and
address of
Settlor
Name and
address of
Beneficiaries
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
Schedule
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
Schedule
where offered
Item number of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
NOTE ►
Please refer to instructions for filling out this schedule
SCHEDULE SH-1
SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the Companies Act, 2013 (or section
25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or a start-up for which Schedule SH-2
is to be filled up)
If you are an unlisted company, please furnish the following details:
Details of shareholding at the end of the previous year
Name of the
shareholder
Residential
status in India
Type of share
PAN
/Aadhaar No.
Date of
allotment
Number of
shares held
Face value
per share
Issue Price per
share
Amount
received
Details of equity share application money pending allotment at the end of the previous year
Name of the
applicant
Residential
status in
India
Type of share
PAN/Aadhaar
No.
Date of
application
Number of shares
applied for
Application
money
received
Face value per share
Proposed issue price
Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year
Name of
the
shareholder
Residential
status in
India
Type
of
share
PAN/Aadhaar
No.
Number of shares
held
Face
value per
share
Issue Price
per share
Amount
received
Date of
allotment
Date on
which cease
to be
shareholder
Mode of
cessation
In case of
transfer/sale,
PAN of the
new
shareholder
SCHEDULE
SH-2
SHAREHOLDING OF START-UPS
If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following details of shareholding:
Details of shareholding as at the end of the previous year
Name of the
shareholder
Category of shareholder
(drop down to be provided- non-resident/
venture capital company/ venture capital
fund/ specified company/ any other
person)
Type of
share
PAN/Aadhaar
No.
Date of
allotment
Number
of shares
held
Face value
per share
Issue
Price per
share
Paid up
value per
share
Share
premium
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
379
Details of share application money pending allotment as at the end of the previous year
Name of the
applicant
Category of applicant
(drop down to be provided- non-resident/
venture capital company/ venture capital
fund/ specified company/ any other person)
Type
of
share
PAN/Aadhaar
No.
Date of
application
Number
of shares
applied
for
Face
value per
share
Proposed
issue
price per
share
Share
application
money
Share
application
premium
Details of shareholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year
Name of the
shareholder
Category of
shareholder
(drop down to
be provided-
non-resident/
venture
capital
company/
venture
capital fund/
specified
company/ any
other person)
Type of
share
PAN/Aadhaar
no.
Date of
allotment
Number of
shares held
Face
value
per
share
Issue
Price per
share
Paid up
value
per
share
Date on
which
ceased to be
shareholder
Mode of
cessation
In case of
transfer,
PAN of the
new
shareholder
NOTE
For definition of expressions– “venture capital company”, “venture capital fund” and “specified company”, please refer DPIIT notification dated
19.02.2019.
Schedule AL-
1
Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for which Schedule AL-2
is to be filled up)
DETAILS OF ASSETS AND LIABILITIES
A Details of building or land appurtenant there to, or both, being a residential house
Sl.
No.
Address
Pin code
Date of acquisition
Cost of acquisition Rs.
Purpose for which used
(dropdown to be provided)
(1)
(2)
(3)
(4)
(5)
(6)
(i)
(ii)
B Details of land or building or both not being in the nature of residential house
Sl.
No.
Address
Pin code
Date of acquisition
Cost of acquisition Rs.
Purpose for which used
(dropdown to be provided)
(1)
(2)
(3)
(4)
(5)
(6)
(i)
C Details of listed equity shares
Opening balance
Shares acquired during the year
Shares transferred during the
year
Closing balance
No. of
shares
Type of
shares
Cost of
acquisition
No. of shares
Type of
shares
Cost of
acquisition
No. of
shares
Type
of
shares
Sale
consideration
No. of
shares
Type of
shares
Cost of
acquisition
1
2
3
4
5
6
7
8
9
10
11
12
D Details of unlisted equity shares
Name 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
Cost of
acquisition
E Details of other securities
Type of
securities
Whether
listed or
unlisted
Opening balance
Securities acquired during the year
Securities transferred
during the year
Closing balance
No. of
securities
Cost of
acquisition
No. of
securities
Date of
subscription/
purchase
Face
value
per
share
Issue
price of
security
(in case
of fresh
issue)
Purchase price
per security (in
case of purchase
from existing
holder)
No. of
securities
Sale
consideration
No. of
securities
Cost of
acquisition
F Details of capital contribution to other entity
Name of
entity
PAN
Opening
balance
Amount
contributed
during the year
Amount
withdrawn
during the year
Amount of
profit/loss/
dividend/ interest
debited or
credited during
the year
Closing balance
380
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
G Details of Loans & Advances to any other concern (If money lending is not assessee’s substantial business)
Name of the
person
PAN
Opening Balance
Amount received
Amount
paid
Interest debited, if
any
Closing balance
Rate of interest (%)
H Details of motor vehicle, aircraft, yacht or other mode of transport
Particulars of asset
Registration number of
vehicle
Cost of acquisition
Date of acquisition
Purpose for which used
(drop down to be provided)
I
Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion
Particulars of asset
Quantity
Cost of acquisition
Date of acquisition
Purpose of use (dropdown to be
provided)
J
Details of liabilities
Details of loans, deposits and advances taken from a person other than financial institution
Name of the person
PAN
Opening Balance
Amount received Amount paid
Interest
credited, if
any
Closing
balance
Rate of
interest (%)
NOTE ►
Please refer to instructions for filling out this schedule.
Schedule AL-2 Assets and liabilities as at the end of the year (applicable for start-ups only)
If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the
following information for the period from the date of incorporation upto end of the year;-
DETAILS OF ASSETS AND LIABILITIES
A Details of building or land appurtenant there to, or both, being a residential house acquired since incorporation
Sl.
No.
Address
Pin code
Date of acquisition
Cost of acquisition Rs.
Purpose for which used
(dropdown to be provided)
Whether transferred on or
before the end of the previous
year, if Yes date of transfer
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(i)
(ii)
B Details of land or building or both not being a residential house acquired since incorporation
Sl.
No.
Address
Pin code
Date of acquisition
Cost of acquisition Rs.
Purpose for which used
(dropdown to be provided)
Whether transferred on or
before the end of the previous
year, if Yes date of transfer
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(i)
C Details of Loans & Advances made since incorporation (If lending of money is not assessee’s substantial business)
Name of person
PAN
Date on which loans
and advances has
been made
Amount of loans
and advances
Amount
Whether loans and
advances has been
repaid, if Yes date of
such repayment
Closing balance as
at the end of the
previous year, if
any
Rate of interest,
if any
D Details of capital contribution made to any other entity since incorporation
Name of entity
PAN
Date on which capital
contribution has been made
Amount of
contribution
Amount
withdrawn, if
any
Amount of profit/loss/
dividend/ interest
debited or credited
Closing balance as at
the end of the previous
year, if any
E Details of acquisition of shares and securities
Name of company/entity
PAN
Type of
shares/securities
Number of
shares/securities
acquired
Cost of
acquisition
Date of
acquisition
Whether
transferred,
if Yes date of
transfer
Closing balance as
at the end of the
previous year, if
any
F Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh rupees acquired since
incorporation
Particulars of asset Registration number
of vehicle
Cost of acquisition
Date of acquisition
Purpose for which used
(dropdown to be provided)
Whether transferred, if
Yes date of transfer
G Details of Jewellery acquired since incorporation
Particulars of asset
Quantity
Cost of acquisition
Date of acquisition Purpose for which
used
(dropdown to be
provided)
Whether
transferred,
if Yes date of
transfer
Closing balance
as at the end of
the previous
year, if any
H Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired since
incorporation
Particulars of asset
Quantity
Cost of acquisition
Date of acquisition Purpose for which
used
(dropdown to be
provided)
Whether
transferred,
if Yes date of
transfer
Closing balance
as at the end of
the previous
year, if any
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
381
I Details of liabilities
Details of loans, deposits and advances taken from a person other than financial institution
Name of the
person
PAN
Opening Balance
Amount
received
Amount paid
Interest
credited, if
any
Closing
balance
Rate of
interest (%)
NOTE ►
Please refer to instructions for filling out this schedule.
Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
ILS
OF
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 FD Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u/s 44AB)
Foreign
Currency
Transaction
S.
No.
Amount (in Rs.)
i
Payments made during the year on capital account
ii
Payments made during the year on revenue account
iii Receipts during the year on capital account
iv Receipts during the year on revenue account
NOTE ► Please refer to instructions for filling out this schedule.
Part B
Part B – TI
Computation of total income
TOTAL INCOME
1 Income from house property (4 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 (A39 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 take the figure to schedule CFL)
2ii
iii Profits and gains from specified business (3(iii) of Table E Schedule
BP)(enter nil if loss and take the figure to schedule CFL)
2iii
iv
Income chargeable to tax at special rates (3d and 3e & 4b of Table E of
Schedule BP)
2iv
v Total (2i + 2ii+2iii + 2iv)
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)
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)
biv
c Total capital gains (3av + 3biv) (enter nil if loss)
3c
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 + 3c + 4d)
5
6 Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA)
6
7 Balance after set off current year losses (5 – 6) (Also total of (ii, iii, v to xv of column 5of Schedule CYLA+4b+2iv)
7
8 Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA)
8
9 Gross Total income (7 – 8) (Also total of (i,ii,iv to xiv of column 5 of schedule BFLA+4b+2iv)
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 total of (i, ii, iv, v, viii, xiii, xiv) of column 5 of
Schedule BFLA]
11a
b Part-C of Chapter VI-A [2 of Schedule VI-A]
11b
382
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
c Total (11a + 11b) [limited upto (9-10)]
11c
12 Deduction u/s 10AA (Total 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 Income chargeable to tax at normal rates (13 - 14)
15
16 Net agricultural income (2v of Schedule EI)
16
17 Losses of current year to be carried forward (total of xvii of Schedule CFL)
17
18 Deemed total income under section 115JB (9 of Schedule MAT)
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 115JB (10 of Schedule MAT)
1a
b Surcharge on (a) above (if applicable)
1b
c
Health and Education Cess @ 4%on (1a+1b) above
1c
d Total Tax Payable u/s 115JB (1a+1b+1c)
1d
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 Tax Payable on Total Income (2a + 2b)
2c
d Surcharge
i 25% of 16(ii) of Schedule SI
2di
2g(ii)
ii On [(2c) – (16(ii) of Schedule SI)]
2dii
iii Total (i + ii)
2diii
e Health and Education Cess @ 4% on (2c+2diii)
2e
f
Gross tax liability (2c+2diii+2e)
2f
3 Gross tax payable (higher of 1d and 2f)
3
4 Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d)
(5 of Schedule MATC)
4
5 Tax payable after credit under section 115JAA [ (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
10 Taxes Paid
a Advance Tax (from column 5 of 15A)
10a
b TDS (total of column 9 of 15B)
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 (9 - 10e) (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)
(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)
Indicate the account in which
you prefer to get your refund
credited, if any (tick one
account )
i
ii
Note:
1) Minimum one account should be selected for refund credit
2) In case of refund, multiple accounts are selected for refund credit, then refund will be credited to one of the accounts decided by CPC after processing
the return
Row 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:
S. No. SWIFT Code
Name of the Bank
Country of Location
IBAN
Row can be added as required
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 ]
Yes No
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
383
15 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
B
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D furnished by Deductor(s)]
C
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS ON INCOME
Sl
No
Tax Deduction and Tax
Collection Account Number
of the Collector
Name of the Collector
Unclaimed TCS brought
forward (b/f)
TCS of the
current
financial Year
(TCS collected
during the FY
2021-22)
Amount out of (5) or (6)
being claimed this Year
(only if corresponding
Receipt is being offered
for tax this year)
Amount out of (5)
or (6) being carried
forward
Fin. Year in
which collected
Amount b/f
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
i
ii
NOTE ► Please enter total of column (7) 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 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
Sign here
Sl No TDS credit
relating to
self /other
person
[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
2021-22)
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 any
other person as
per rule
37BA(2) (if
applicable)
Claimed in
own hands
Claimed in the hands of
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
384
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
“FORM
ITR-V
INDIAN INCOME TAX RETURN VERIFICATION FORM
[Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-
2, ITR-3, ITR-4(SUGAM), ITR-5, ITR-7 filed but NOT verified
electronically]
(Please see Rule 12 of the Income-tax Rules, 1962)
Assessment Year
2022-23
Name
PAN
Form Number
Filed u/s
e-Filing Acknowledgement Number
VERIFICATION
I,
son/ daughter of , solemnly declare that to the best of my knowledge and belief,
the information given in the return which has been submitted by me vide acknowledgement number
is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I
am making this return in my capacity as and I am also competent to make this return and
verify it. I am holding permanent account number .
Signature
Date of
submission
Source IP address
System Generated Barcode/QR Code
Instructions:
1. Please send the duly signed (preferably in blue ink) Form ITR-V to “Centralized Processing Centre, Income Tax
Department, Bengaluru 560500”, by ORDINARY POST OR SPEED POST ONLY. Alternately, you may e-
verify the electronic transmitted return data using Aadhaar OTP or Login to e-filing account through Net-
Banking login or EVC obtained generated using Pre-Validated Bank Account/Demat Account or EVC
generated through Bank ATM.
2. Form ITR-V shall not be received in any other office of the Income-tax Department or in any other manner. The
confirmation of receipt of this Form ITR-V at ITD-CPC will be sent to the e-mail Id registered in the e-filing
account.
3. On successful verification, the return filing acknowledgement can be downloaded from e-Filing portal as a proof
of completion of process of filing the return of Income.”.
INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT
[Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3,
ITR-4(SUGAM), ITR-5, ITR-6, ITR-7 filed and verified]
(Please see Rule 12 of the Income-tax Rules, 1962)
Assessment Year
2022-23
PAN
Name
Address
Status
Form Number
Filed u/s
e-Filing Acknowledgement Number
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
385
Taxable Income and Tax
details
Current Year business loss, if any
1
Total Income
Book Profit under MAT, where applicable
2
Adjusted Total Income under AMT, where applicable
3
Net tax payable
4
Interest and Fee Payable
5
Total tax, interest and Fee payable
6
Taxes Paid
7
(+)Tax Payable /(-)Refundable (6-7)
8
Accreted Income &
Tax Detail
Accreted Income as per section 115TD
9
Additional Tax payable u/s 115TD
10
Interest payable u/s 115TE
11
Additional Tax and interest payable
12
Tax and interest paid
13
(+)Tax Payable /(-)Refundable (12-13)
14
Income Tax Return submitted electronically on DD-MM-YYYY 00:00:00 from IP address __________________
and verified by________________________ having PAN_________________ on ______________________using
*paper ITR-Verification Form /Electronic Verification Code _____________________ generated through
_______________________________________________mode
System Generated Barcode/QR Code
*Strike off whichever is not applicable
DO NOT SEND THIS ACKNOWLEDGEMENT TO CPC, BENGALURU.’
[Notification No. 21/2022] [F.No. 370142/8/2022-TPL]
SHEFALI SINGH, 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 notification
GSR 229(E), dated the 29th March, 2022.
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.
