Document text
40
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st April, 2022
INCOME-TAX
G.S.R. 252(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 (5th
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, in Appendix-II, for Form ITR-7, the following Form shall be
substituted, namely:—
‘FORM
ITR-7
INDIAN INCOME TAX RETURN
[For persons including companies required to furnish return under sections
139(4A) or 139(4B) or 139(4C) or 139(4D) only]
(Please see rule 12 of the Income-tax Rules, 1962)
(Please refer instructions for guidance)
Assessment Year
2
0
2 2 - 2 3
Part A-GEN
PERSONAL INFORMATION
(A1) Name (as mentioned in deed of creation/ establishing/
incorporation/ formation)
(A2) PAN
(A4) Flat/Door/Block No
(A5) Name Of Premises/Building/Village
(A3) Date of
formation/incorporation
(DD/MM/YYYY)
/ /
(A6) Road/Street/Post Office (A7) Area/Locality
(A11)
Status
(see
instructions)
(A12) Sub
Status
(see
instructions)
(A8) Town/City/District
(A9) State
(A10) Pin
code/Zip code
(A13) Office Phone Number with STD
code/Mobile No. 1
(A14) Mobile No. 2
(A15) Email Address 1
(A16) Email Address 2
(A17) (i) Return furnished under section 139(4A) 139(4B) 139(4C) 139(4D)
(ii) Please specify the section under which the exemption is claimed (dropdown to be provided)
(A18) Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details:
Details of the projects/institutions run by you
Sl.
Name of the project/institution
(see instruction)
Nature of activity
(see instruction)
Classification
(see instructions)
1
2
3
4
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
41
(A22)
Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes
No
If yes, please furnish following information in respect of equity shares
Name
of
compa
ny
Type of
the
company
P
A
N
Opening
balance
Shares acquired during the year
Shares
transferred
during the year
Closing balance
No.
of
shar
es
Cost of
acquisiti
on
No.
of
shar
es
Date of
subscripti
on /
purchase
Fac
e
valu
e
per
shar
e
Issu
e
pric
e
per
shar
e (in
case
of
fres
h
issu
e)
Purchase
price per
share (in
case of
purchase
from
existing
sharehold
er)
No.
of
shar
es
Sale
considerati
on
No.
of
share
s
Cost of
acquisiti
on
(A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if required to be
registered)
Sl.
Section under
which
registered/provision
ally registered or
approved/notified
Date of registration/provisional
registration or approval
Approval/
Notification/
Unique
Registration No.
(URN)
Approving
/
registering
Authority
Date from which
registration//pro
visional
registration/
approval is
effective
1
(Dropdowns to be
provided)
2
(A20) Details of registration/provisional registration or approval under any law other than Income-tax Act (including
the registration under Foreign Contribution (Regulation) Act, 2010, registration on DARPAN portal of Niti Aayog and
registration with SEBI)
Sl.
Law under/Portal on
which registered
Specify details in
case ‘Any other
Law’
Date of
registration or
approval
Approval/ Notification/
Registration No.
Approving/ registering
Authority
Date from
which the
registration
is effective
1
(Dropdowns to be
provided)
2
FILIN
G
(A21)
(ai)
Return 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
(b)
If revised/ defective/Modified, then enter Receipt No.
and Date of filing original return (DD/MM/YYYY)
__
/___/___
(c)
If filed, in response to a notice u/s
139(9)/142(1)/148/153A/153C or order u/s 119(2)(b),
enter unique number/ Document Identification Number
(DIN) and date of such notice/order, or if filed u/s 92CD
enter date of advance pricing agreement
(unique number)
__ /___/___
(d)
Residential status? (Tick) Resident Non-resident
(e)
Whether any income included in total income for which claim under sections 90/90A/91 has been made? Yes
No
[applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR]
(f) Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1)
Name of the representative
(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
(g)
Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information
Name of Firm
PAN
42
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
OTHER DETAILS
(A23)
i
Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement of any
other object of general public utility then,-
a
i
Whether there is any activity in the nature of trade, commerce or business
referred to in proviso to section 2(15)?
Yes
No
ii
If yes, then percentage of receipt from such activity vis-à-vis total receipts
%
b
i
Whether there is any activity of rendering any service in relation to any
trade, commerce or business for any consideration as referred to in proviso
to section 2(15)?
Yes
No
ii
If yes, then percentage of receipt from such activity vis-à-vis total receipts
%
ii
If ‘a’ or ‘b’ is YES, the aggregate annual receipts from such activities in respect of that institution
Sl.
Name of the project/Institution
Amount of aggregate annual receipts from
such activities
a
b
(A24)
i
Is there any change in the objects/activities during the Year on the basis of
which approval/registration/provisional registration was granted?
Yes No
ii
If yes, please furnish following information:-
A
date of such change (DD/MM/YYYY)
____/____/______
__
B
Whether an application for fresh registration/provisional registration
has been made in the prescribed form and manner within the
stipulated period of thirty days as per clause (ab) of sub-section (1) of
section 12A / sub-clause (v) of clause (ac) of sub-section (1) of section
12A
Yes No
C
Whether fresh registration/provisional registration has been granted
under section 12AA/12AB
Yes No
D
date of such fresh registration/provisional registration
(DD/MM/YYYY)
____/____/______
__
(A25) Whether liable to tax at maximum marginal rate under section 164? (If disallowable
u/s 13(1)(c) and/or 13(1)(d))?
Yes
No
(A26) Is this your first return?
Yes No
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
43
AUDIT INFORMATION
(A27)
(i) Are you liable for audit under the Income-tax Act?(Tick) Yes No, If yes, furnish following
information-
(ii) Section under which you are liable for audit (specify section). Please mention date of audit report. (DD/MM/YY)
a Name of the auditor signing the tax audit report
b Membership No. of the auditor
c Name of the auditor (proprietorship/ firm)
d Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm
e Date of audit report
f
Date of furnishing of the audit report ____/____/______ (DD/MM/YYYY).
(A28)
(i) If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of
furnishing the audit report?
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
MEMBER’S INFORMATION
G
(A29) i. Particulars of persons who were members in the AOP on 31st day of March, 2022 (to be filled by
venture capital fund/ investment fund)
S.No
Name and Address
Percentage of
share (if
determinate)
PAN
Aadhaar Number/ Enrolment
Id (if eligible for Aadhaar)
Sta
tus
(1)
(2)
(3)
(4)
(5)
(6)
ii Particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or
Institution [to be mandatorily filled in by all persons filing ITR-7
A
Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the
Governing Council/
Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) as on the date of
applications
Sl.
Nam
e
Relati
on
Percentage
Of
shareholding
in case of
shareholder
Whethe
r
Residen
t of
India?
Unique
Identificati
on
Number
ID
Code
Address
Mobile
number
E-mail
address
B
In case if any of persons (as mentioned in row A above) is not an individual then provide the following
details of the natural persons who are beneficial owners (5% or more) of such person as on the date of
application
Sl.
Name
Whether
Resident of
India?
Uni
que
Ide
ntifi
cati
on
Nu
mb
er
ID Code
Address
Perce
ntage
of
benef
icial
owne
rship
C
Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in terms
of section 13(3)(b)
Sl.
Name and address
PAN
Aadhaar Number/ Enrolment
Id
(if available)
D
Name(s) of relative(s) of author(s), founder(s), trustee(s), manager(s), and substantial contributor(s) and
where any such author, founder, trustee, manager or substantial contributor is a Hindu undivided
family, also the names of the members of the family and their relatives
Sl.
Name and address
PAN
Aadhaar Number/ Enrolment
Id
44
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Year of
accumulation
(F.Yr.)
Balance amount
available for
application
(9) = (5) – (6) – (7) –
(8)
Amount invested
or deposited in the
modes specified in
section 11(5) out of
9
Amount
invested or
deposited in
the modes
other than
specified in
section 11(5)
out of 9 (if
applicable)
Amount which is
not utilized
during the period
of accumulation
(if applicable)
Amount deemed to
be income within
meaning of sub-
section (3) of section
11 (if applicable)
13=(7)+(8)+(11)+(12)
(9)
(10)
(11)
(12)
(13)
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
Total
Schedule
I
Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso to
section 10(23C)/10(21) read with section 35(1).
Year of
accumula-
tion
(F.Yr.)
Amount
accumu-
lated in
the year
of
accumula-
tion
Purpose
of
accumula-
tion
Amount applied
for charitable/
religious/scientific
/social science or
statistical
research
purposes upto the
beginning of the
previous year
Balance
to be
applied
(2-4)
Amounts
applied for
charitable or
religious or
scientific or
social science
or statistical
research
purpose
during the
previous
year out of
previous
years’
accumulation
Amount
applied for
purposes
other than
the purpose
for which
such
accumulation
was made (if
applicable)
Amount
credited or paid
to any trust or
institution
registered u/s
12AA/12AB or
approved
under sub-
clauses
(iv)/(v)/(vi)/(via)
of clause (23C)
of section 10 (if
applicable)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
2015-16
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
Total
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
45
Schedule J Statement showing the funds and investments as on the last day of the previous year [to be filled if registered
under section 12A/12AA/12AB or approved under section 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)/10(21)]
DETAILS OF INVESTMENT OF FUNDS
A1 Details of corpus
Corpus Donation
Opening
Balance as
on
01.04.2021
(1)
Receive
d/Treate
d as
corpus
during
the year
(2)
Applied during
the year
(3)
Amount
invested
or
deposited
back in to
corpus
(which
was
earlier
applied
and not
claimed as
applicatio
n)
(4)
Financial
year in
which (4)
was
applied
earlier
(5)
Closing Balance
as on
31.03.2022
(6)
[(1+2+4)-3=6]
(6=7+8)
Invested
in modes
specified
in section
11(5) as
on
31.03.202
2
(7)
Invested in
modes other
than
specified in
section 11(5)
as on
31.03.2022
(8)
i. Representing
donations
received for the
renovation or
repair of places
notified u/s
80G(2)(b)
[including
similar donation
received during
the financial year
2020-21]
ii. – Other than
A above
Sched
ule D
Details of deemed application of income under clause (2) of Explanation 1 to sub-section (1) of section
11.
Year in which
income is
deemed to be
applied
(F.Y.)
Amou
nt
deeme
d to
be
applie
d
durin
g the
previo
us
year
of
deemi
ng
Reason of
deeming
application
(a) income
has not
been
received
during
that year
(b) any other
reason
Out of the
deemed
application
claimed,
amount
required to be
applied during
the financial
year
pertaining to
current
Assessment
year
Amount of
deemed
application
claimed in
earlier years,
applied during
the financial
year pertaining
to current AY
Amount
which
could not
be applied
and
deemed to
be income
u/s 11(1B)
during the
previous
year
Balance
Amount of
deemed
income being
exemption
claimed in
earlier years
on account of
deemed
application
and required
to be applied
in FY 2022-23
onwards
(1)
(2)
(3)
(4)
(5)
(4-5) = (6)
(2-4)=(7)
Dropdowns to
be provided
Dropdowns
to be
provided
2021-22
Dropdowns
to be
provided
Total
46
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
A2 Details of loan and borrowings
Opening Balance
As on 01.04.2021
(1)
Loan &
Borrowings
taken for
applications
towards
objectives
during the
year
(2)
Applied
for the
objects
of the
trust or
instituti
on
during
the year
(3)
Amount of
repayment of
loan or
borrowing during
the year (which
was earlier
applied and not
claimed as
application)
(4)
Financial
year in
which (4)
was
applied
earlier
(5)
Closing
Balance as
on
31.03.2022
(6)
(1+2-4=6)
(6=7+8)
Invested in
modes specified
in section 11(5)
as on
31.03.2022
(7)
Invested in modes
other than specified in
section 11(5) as on
31.03.2022
(8)
B
Details of investment/deposits made under section 11(5) as on 31.03.2022 (Note to Systems: validation notes not
to be part of the final notified ITR form, but only to serve as instructions to develop utility)
Sl No
Investment out of
Mode of investment as per section 11(5)
Date of
Investment
Amount of
investment
(1)
(2)
(3)
(4)
(5)
i
corpus representing
donation donations
received for the
renovation or repair of
places notified u/s
80G(2)(b) <to validate
with A1(7)(i)>
Dropdown to be provided (Please specify
the nature)
ii
corpus other than (i)
<to validate with
A1(7)(ii)>
iii
income accumulated as
u/s 11(2) or third
proviso to section
10(23C) in earlier
years
iv
income of earlier years
up to 15%
accumulated or set
apart
v
loans and borrowings
<to validate with
A2(7)>
vi
others (please specify)
vii
TOTAL
C
Investment held at any time during the previous year (s) in concern (s) in which persons referred to in section
13(3) have a substantial interest
Sl No
Name and address of
the concern
Where the
concern is a
company
(tick as applicable
Number of
shares held
Class of
shares
held
Nominal
value of the
investment
Income from
the
investment
Whether the amount in col
(6) exceeds 5 percent of the
capital of the concern
during the previous year
(tick as applicable )
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
i
Yes No
Yes No
ii
Yes No
Yes No
iii
Yes No
Yes No
iv
Yes No
Yes No
v
Yes No
Yes No
TOTAL
D
Other investments as on the last day of the previous year
Sl No
Name and address of the
concern
Whether the concern is
a company
(tick as applicable )
Class of shares held
Number of shares held
Nominal
value of
investment
(1)
(2)
(3)
(4)
(5)
(6)
i
Yes No
ii
Yes No
iii
Yes No
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
47
iv
Yes No
v
TOTAL
E
Voluntary contributions/donations received in kind but not converted into investments in the specified modes u/s 11(5)
within the time provided
Sl.No
Name and address of the donor
Value of
contribut
ion/
donation
Value of contribution
applied towards objective
Amount out of (3) invested in modes
prescribed under section 11(5)
Balance to be treated
as income under
section 11(3)
(1)
(2)
(3)
(4)
(5)
(6)
i
ii
iii
iv
TOTAL
Part A-BS
CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2022
SOURCES OF FUNDS
A Sources of Funds
1 Own Funds
a Corpus out of the donations received for renovation or repair of places
notified u/s 80G(2)(b) (A1(6)i of schedule J)
1a
b Other corpus (A1(6)ii of schedule J)
1b
c Income accumulated out of non-mandatory application (15% of income
which is not mandatory to be applied)
1c
d Income accumulated under third proviso to clause (23C) of section 10 or
section 11(2)
1d
e
Balance Amount of deemed Income being exemption claimed in earlier
years on account of deemed application and required to be applied in FY
2022-23 onwards (Column 7 of Schedule D)
1e
f Any other reserve (Specify the nature)
i Specify the nature
i
ii Specify the nature
i
iii Total (ai + aii.)
1fiii
g Total fund (a+ b+c+d+e+f)
1g
2 Loan and Borrowings
a Secured loans
a
b Unsecured loans (including deposits)
b
c Total Loan Funds (a+ b)
2c
3 Advances
3
4 Sources of funds (1g + 2c +3)
4
APPLICATION OF FUNDS
B Application of funds
1 Fixed assets
a Gross Fixed Assets
1a
b Depreciation
1b
c Net Fixed Assets (1a-1b)
1c
2 Investments kept in modes specified u/s 11(5) (2a+2b+2c)
2
a Investment out of donation received u/s 80G(2)(b)
treated as corpus (B(5)i of schedule J)
2a
b Investment out of other corpus (B(5)ii of schedule
J
2b
c Other investments (B(5)vii-B(5)i-B(5)ii of schedule
J)
2c
3 Investments kept in modes other than specified u/s 11(5)
3
4 Current assets, loans and advances
a Current assets
i Inventories
i
ii Sundry Debtors
ii
iii Cash and bank balances
A Balance with banks
iiiA
B Cash-in-hand
iiiB
C Others
iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC)
iiiD
iv Other Current Assets
iv
v Total current assets (i +ii + iiiD + iv)
av
b Loans and advances
b
c Total (av + b)
c
d Current liabilities and provisions
i Current liabilities
48
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule LA
Political Party
1
Whether registered under section 29A of Representation of People Act, 1951
Yes No
a
If yes, please enter registration number
b
Date of Registration
____/_____/_____
POLITICAL PARTY
2
Whether books of account were maintained? (tick as applicable )
Yes No
3
Whether the accounts have been audited? (tick as applicable )
Yes No
If yes, furnish the following information:-
a
Date of furnishing of the audit report (DD/MM/YYYY)
____/_____/_____
b
Name of the auditor signing the audit report
c
Membership No. of the auditor
d
Name of the auditor (proprietorship/ firm)
e
Proprietorship/firm registration No.
f
Permanent Account Number (PAN) /Aadhaar No. of the auditor
(proprietorship/ firm)
g
Date of audit report
____/_____/_____
4
Whether the report under sub-section (3) of section 29C of the
Representation of the People Act, 1951 for the financial year has been
submitted?(tick as applicable )
Yes No
If yes, then date of submission of the report (DD/MM/YYYY)
____/_____/______
5
a
Whether any voluntary contribution from any person in excess of
twenty thousand rupees was received during the year ? (tick as
applicable )
Yes No
b
If yes, whether record of each voluntary contribution (other than
contributions by way of electoral bonds) in excess of twenty thousand
rupees (including name and address of the person who has made such
contribution) were maintained?
(tick as applicable )
Yes No
6
Whether any donation exceeding two thousand rupees was received otherwise
than by an account payee cheque or account payee bank draft or use of
electronic clearing system through a bank account or through electoral bond?
(tick as applicable )
Yes No
7
Please furnish the following information:-
a
Total voluntary contributions received by the party during the F.Y.
(b+d)
7a
b
Aggregate value of all the voluntary contributions received upto Rs.
20,000 during the F.Y.
7b
ci
Aggregate value of all the voluntary contributions received upto Rs.
2,000 in cash during the F.Y.
7ci
cii
Aggregate value of all the voluntary contributions received upto Rs.
2,000 other than in cash during the F.Y.
7cii
d
Aggregate value of all the voluntary contributions received more than
Rs. 20,000/- during the F.Y.
7d
Schedule ET
Electoral Trust
ELECTORAL TRUST
1
Whether books of account were maintained? (tick as applicable )
Yes No
2
Whether record of each voluntary contribution (including name, address and
PAN of the person who has made such contribution along with the mode of
contribution) were maintained? (tick as applicable )
Yes No
3
Whether record of each eligible political party to whom the distributable
contributions have been distributed (including name, address, PAN and
registration number of eligible political party) was maintained? (tick as
applicable )
Yes No
4
Whether the accounts have been audited as per rule 17CA(12)? (tick as
applicable )
Yes No
If yes, date of audit report in Form No.10BC (DD/MM/YYYY)
_____/_____/______
5
Whether the report as per rule 17CA(14) furnished to the Commissioner of
Yes No
A Sundry Creditors
A
B Other payables
B
C Total (A + B)
iC
ii Provisions
ii
iii Total (iC + ii)
diii
e Net Current Assets (4c – 4diii)
4e
5 Total, application of funds (1+2+3+4e)
5
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
49
Income-tax or Director of Income-tax?(tick as applicable )
6
Details of voluntary contributions received and amounts distributed during
the year
i
Opening balance as on 1st April
i
ii
Voluntary contribution received during the year
ii
iii
Total (i + ii)
iii
iv
Amount distributed to Political parties
iv
v
Amount spent on administrative and management functions of the
Trust (Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of
incorporation and 3 lakh for subsequent years whichever is lesser)
v
vi
Total (iv + v)
vi
vii
Total amount eligible for exemption under section 13B (Sr.no. 6ii of
schedule ET if Amount distributed in 6iv is 95% of 6iii )(As per rule 17CA)
vii
viii
Closing balance as on 31st March (iii – vi)
viii
Schedule VC
Voluntary Contributions [to be mandatorily filled in by all persons filing ITR-7]
A
Domestic Contribution
i
Corpus donation (Aia +Aib)
Ai
a
Corpus representing donations received for the
renovation or repair of places notified u/s
80G(2)(b)
Aia
b
Corpus other than above
Aib
ii
Other than corpus donation
(a)
Grants Received from Government
Aiia
(b)
Grants Received from Companies under Corporate Social
Responsibility
Aiib
(c)
Other specific grants
Aiic
(d)
Other Donations
Aiid
(e)
Total
Aiie
iii
Voluntary contribution Domestic (Ai + Aiie)
Aiii
B
Foreign contribution
i
Corpus donation (Bia + Bib)
Bi
a
Corpus representing donations received for the
renovation or repair of places notified u/s
80G(2)(b)
Bia
b
Corpus other than above
Bib
ii
Other than corpus donation
Bii
iii
Foreign contribution (Bi + Bii)
Biii
iv
Specify the purpose for which foreign contribution has been received
Biv
Free text box
C
Total Contributions (Aiii + Biii)
C
D
Anonymous donations, included in C, chargeable u/s 115BBC [Applicable to
assessee claiming exemption u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi)
or 10(23C)(via) or 10(23C)(iiiad) or 10(23C)(iiiae)]
I
Aggregate of such anonymous donations received
i
ii
5% of total donations received at C or 1,00,000 whichever is higher
ii
iii
Anonymous donations chargeable u/s 115BBC @ 30% (i – ii)
iii
Schedule AI
Aggregate of income derived during the previous year excluding Voluntary contributions [to be filled
by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or
10(23C)(via)]
AGGREGATE
OF INCOME
1
Receipts from main objects
1
2
Receipts from incidental objects
2
3
Rent
3
4
Commission
4
5
Dividend income
5
6
Interest income
6
7
Agriculture income
7
50
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
8
Net consideration on transfer of capital asset
8
9
Any other income (specify nature and amount)
Nature
Amount
a
Pass through income/Loss (Fill
schedule PTI)
a
b
b
c
c
d
d
e
Total (9a+ 9b+ 9c +9d)
e
9e
10
Total (1 + 2 + 3 + 4 + 5 + 6 + 7 + 8 + 9)
10
Schedule ER
Amount applied to stated objects of the trust/institution during the previous year from all
sources referred to in E1 to E8 of this table- Revenue Account [to be filled by assessee claiming
exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)]
Amount
A
Application for establishment and administration (excluding the application not allowed, details whereof
are to be filled in C)
1
Rents
1
2
Repairs and maintenance
2
3
Compensation to employees
3
4
Insurance
4
5
Workmen and staff welfare expenses
5
6
Entertainment and Hospitality
6
7
Advertisement
7
8
Professional / Consultancy fees / Fee for technical services
8
9
Conveyance and Traveling expenses other than on foreign travel
9
10
Remuneration to persons specified u/s 13(3)
10
11
Rates and taxes, paid or payable to Government or any local body (excluding taxes on
income)
11
12
Interest
12
13
Audit fee
13
14
Other expenses (Specify nature and amount)
Nature
Amount
a
a
b
b
c
c
d
d
e
Total (a+ b+ c+ d)
e
14
15
Total (A1 to A14)
A15
B
Application towards objects of the trust/institution (not being items included in C)
1
Donation to trust or institution registered u/s 12AA/12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus
1
2
Religious
2
3
Relief of poor
3
4
Educational
4
5
Yoga
5
6
Medical relief
6
7
Preservation of environment
7
8
Preservation of monuments etc.
8
9
General public utility
9
10
Total (B1 to B9)
B10
C
Expenditure not allowed as application (C1 + C2 + C3 + C4+C5+C6+C7)
C
1
Donation to trust or institution registered u/s 12AA/12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) towards Corpus
1
2
Donation to trust or institution registered u/s 12AA/12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) other than towards corpus in case of donations out of
accumulated income
2
3
Donation to trust or institution registered u/s 12AA/12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) not having same objects
3
4
Donation to any person other than trust or institution registered u/s 12AA/12AB or
approved u/s 10(23C)(iv)/(v)/(vi)/(via)
4
5
Application outside India for which approval as per proviso to section 11(1)(c) is not
obtained
5
6
Applied for any purpose beyond the objects of the trust or institution
6
7
Any other disallowable application
7
D
Total application of income-revenue during the year (A15 + B10)
D
E
Source of fund to meet revenue application in Row D
E
1
Income derived from the property/income earned during previous year (Excluding
1
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
51
Schedule EC
Amount applied to charitable or religious purposes in India or for the stated objects of the
trust/institution during the previous year–Capital Account [from all sources referred to in A1 to A8 of
this table] [to be filled by assessees claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or
10(23C)(vi) or 10(23C)(via)]
Amo
unt
1
Addition to Capital work in progress (for which exemption u/s 11(1A) has not been claimed)
1
2
Acquisition of capital asset (not claimed as application of income and for which exemption u/s 11(1A) has not
been claimed)
2
3
Cost of new asset for claim of Exemption u/s 11(1A) (restricted to the net consideration)
3
4
Other capital expenses
Sl.no
.
Nature
Amount
i
4i
ii
4ii
iii
4iii
iv
Total expenses (4i + 4ii + 4iii)
4
5
Total capital expenses (1 + 2 +3 +4)
5
A Source of fund to meet capital expenditure
1
Income derived from the property during previous year (Excluding corpus)
A
1
2
Income accumulated as under section 11(2) or third proviso to section 10(23C) in earlier years
A
2
3
Income deemed to be applied in any preceding year under clause 2 of Explanation 1 of section
11(1)
A
3
4
Income of earlier years upto 15% accumulated or set apart
A
4
5
Corpus
A
5
6
Borrowed Fund
A
6
7
Any other (Please specify)
A
7
B Total Amount applied during the previous year – Capital Account [5 – A2 - A3 - A4 - A5-A6-A7]
B
C Amount which was not actually paid during the previous
s year out of B
C
D Amount actually paid during the previous year which accrued during any earlier previous year but not
claimed as application of income in earlier previous year
D
E Total amount to be allowed as application (E=B-C+D)
E
Schedule IE-
1
Income & Expenditure statement [Applicable for assessees claiming exemption under sections 10(21),
10(22B), 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46),
10(47) and other clauses of section 10 where income is unconditionally exempt]
1
Total receipts including any voluntary contribution
1
2
Application of income towards object of the institution
2
3
Accumulation of income
3
corpus)
2
Income accumulated as under section 11(2) or third proviso to section 10(23C) in earlier
years
2
3
Income deemed to be applied in any preceding year under clause (2) of Explanation 1 of
section 11(1) (applicable only when exemption is claimed u/s 11 and 12)
3
4
Income of earlier years upto 15% accumulated or set apart
4
5
Corpus
5
6
Borrowed Fund
6
7
Any other (Please specify)
7
F
Total Amount applied during the previous year – Revenue Account [A15 + B10 - E2 - E3 - E4 -
E5 – E6 - E7]
F
G
Amount which was not actually paid during the previous year out of F
G
H
Amount actually paid during the previous year which accrued during any earlier previous year
but not claimed as application of income in earlier previous year
H
I
Total amount to be allowed as application (I=F-G+H)
I
52
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule IE-
2
Income & Expenditure statement [Applicable for assessee claiming exemption under sections 10(23A),
10(24)]
A
1
Total receipts including any voluntary contribution
1
2
Application of income towards object of the institution
2
3
Accumulation of income
3
B
1
Do you have any income which is taxable? If Yes Please provide details (Tick )
Yes No
a
Income from House Property? (If yes, Please fill Schedule HP)
1a
Yes No
b
Income from Business or Profession (If yes, Please fill Schedule BP)
1b
Yes No
c
Income from Capital gains (If yes, Please fill Schedule CG)
1c
Yes No
d
Income from other Sources (If yes, Please fill Schedule OS)
1d
Yes No
Schedule IE- 3
Income & Expenditure statement [applicable for assessee claiming exemption under sections 10(23C)(iiiab)
or 10(23C)(iiiac)] (please fill up address for each institution seperately)
1
Objective of the institution (drop down to be provided - Educational / Medical)
1
2
Addresses where activity is carrying out
2
3
Total receipts including any voluntary contribution
3
4
Government Grants out of Sl. No. 3 above
4
5
Amount applied for objective
5
6
Balance accumulated
6
Schedule IE- 4
Income & Expenditure statement [applicable for assessee claiming exemption under sections 10(23C)(iiiad)
or 10(23C)(iiiae)] (please fill up address for each institution seperately)
1
Objective of the institution (drop down to be provided - Educational / Medical)
1
2
Addresses where activity is carrying out
2
3
Gross Annual receipts
3
4
Amount applied for objective
4
5
Balance accumulated
5
Schedule HP Details of Income from House Property (Please refer to 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)
(optional)
Percentage Share in Property
I
II
[Tick the applicable option]
Let out
Deemed let out
Name(s) of
Tenant (if let out)
PAN/Aadhaar No. of Tenant(s) (if
available)
PAN/TAN/Aadhaar No. of Tenant(s) (if
TDS credit is claimed)
I
II
a Gross rent received or receivable or lettable value (higher of the two, if let out for whole of
the year, lower of the two, if let out for part of the year)
1a
b The amount of rent which cannot be realized
1b
c Tax paid to local authorities
1c
d Total (1b + 1c)
1d
e Annual value (1a – 1d)
1e
f 30% of 1e
1f
g Interest payable on borrowed capital
1g
h Total (1f + 1g)
1h
i Arrears/Unrealised rent received during the year less 30%
1i
j Income from house property 1 (1e – 1h + 1i)
1j
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
53
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner(s)
(optional)
Percentage Share in Property
I
II
[Tick the applicable option]
Let out
Deemed let out
Name(s) of
Tenant (if let out)
PAN/Aadhaar No. of Tenant(s) (Please
see note)
PAN/TAN/Aadhaar No. of Tenant(s)
(Please see note)
I
II
a Gross rent received/ 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 30% of 2e
2f
g Interest payable on borrowed capital
2g
h Total (2f + 2g)
2h
i Arrears/Unrealised rent received during the year less 30%
2i
j Income from house property 2 (2e – 2h + 2i)
2j
3 Pass through income/Loss if any *
3
4
Income under the head “Income from house property” (1j + 2j + 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 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
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
t
f
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
,
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
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)
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 section 115AD(1)(b)(ii) proviso
(for FII)
54
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
t
f
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 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
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
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
6e
f Deduction under section 54D/54G/54GA
6f
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
55
g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d +
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?
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
Year in which asset
acquired/constructe
d
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
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)
Whethe
r TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as
per I.T.
Act
Applicabl
e 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 A9 )
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
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
t
f
biii
iv Total (biia + biib + biii)
biv
c Balance (aiii – biv)
1c
d Deduction under sections 54D/54EC/54G/54GA (Specify
details in item D below)
1d
e Long-term Capital Gains on Immovable property (1c - 1d)
B1e
56
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
,
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
2
From slump sale
a
i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aiii
b Net worth of the under taking or division
2b
c Balance (2aiii – 2b)
2c
d Deduction u/s 54EC
2d
e Long term capital gains from slump sale (2c-2d)
B2e
3
From sale of bonds or debenture (other than capital indexed bonds issued by
G
)
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
i
f
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
i
f
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
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
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
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
57
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-REESIDENT
( iii
i )
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
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
i
a Full value of consideration
received/receivable in respect of unquoted
ia
b Fair market value of unquoted shares
determined in the prescribed manner
ib
c Full value of consideration in respect of
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
ic
ii Full value of consideration in respect of assets
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
i
f
biii
iv Total (bi + bii +biii)
biv
c Balance (aiii – biv)
9c
d Deduction under section 54D//54G/54GA (Specify details
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?
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
C
it l
i
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 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)
Whethe
r TRC
obtaine
d
(Y/N)
Section
of I.T.
Act
Rate as
per I.T.
Act
Applicabl
e 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
13
Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+
B9
B10 B11 12 ]
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
58
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
f
t
cii
iii Date of purchase/construction of new asset in an area
th
th
b
ciii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme
b f
d
d t
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
f
t
dii
iii Date of purchase/construction of new asset in SEZ
diii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme
b f
d
d t
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
Short term capital loss set off
Long term capital loss set off
Current year’s
capital gains
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*+A
6g*
+A7*+A8c*)
A9b
(B4c*+ B5*+
B7c*+ B8*+
B9e*
B11a1*+B11a2
*)
(B1e*+
B2e*+B3c*
+B6*+B9e
*+ B10*+
B11b*)
B12b
ii Short
term
capit
al
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
capit
al
gain
10%
(B4c*+ B5*+
B7c*+ B8*+
B9e*
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
59
Schedule OS
Income from other sources
1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
O
T
H
E
R
S
O
U
R
C
E
S
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
Income due to disallowance of
exemption under clauses of section 10
Rows can be added as required
2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e elements related to Sl. no 1)
2
a Income from 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 cxiv)
2c
i Dividends received by non-resident 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
60
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ix
Income from royalty or fees for technical
services received from Government or
Indian concern - chargeable u/s 115A(1)(b)
ix
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 dividends from GDRs
purchased in foreign currency by non-
residents - chargeable u/s 115AC
cxi
xii
Income (other than dividend) received by an
FII in respect of securities (other than units
referred to in section 115AB) - chargeable
u/s 115AD(1)(i)
cxii
xiii
Income being 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
xvi Anonymous Donations in certain cases
chargeable u/s 115BBC
xvi
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, 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
Applicabl
e 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 entered in c)
3a
B Depreciation (available only if income offered in 1c of
"schedule OS")
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 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 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)
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)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
61
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)
4
Dividend Income u/s
115AC @ 10%
5
Dividend Income u/s
115ACA (1)(a) @
10% (Including PTI
Income)
6
Dividend Income u/s
115A(1)(a)(iiac) @
10% (Including PTI
Income)
7
Dividend Income
(other than units
referred to in section
115AB) u/s
115AD(1)(i) @ 20%
(Including PTI
Income)
8
Dividend income
chargeable at DTAA
Rates w.r.t.1a(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 income and expenditure account (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
Schedule OA General
Do you have any income under the head business and profession? Yes No (if “yes” please enter following
details)
1 Nature of Business or profession (refer to the instructions)
1
2 Number of branches
2
3 Method of accounting employed in the previous year (Tick) mercantile
cash
3
4 Is there any change in method of accounting (Tick) Yes 4
5 Effect on the profit because of deviation, if any, in the method of accounting employed
in the previous year from accounting standards prescribed under section 145A
5
6 Method of valuation of closing stock employed in the previous year
6
a Raw Material (if at cost or market rates whichever is less write 1, if at cost write
2, if at market rate write 3)
6a
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)
6b
c Is there any change in stock valuation method (Tick) Yes No 6c
d Effect on the profit or loss because of deviation, if any, from the method of valuation
prescribed under section 145A
6d
62
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
3
Income/ receipts credited to profit and loss
account considered under other heads of income
a House property
3a
b Capital gains
3b
c Other sources
3c
ci Dividend income 3ci
cii
other than
Dividend income 3cii
4
Profit or loss included in 1, which is referred to in section 44AE
4
5
Income credited to Profit and Loss account (included in 1) which is exempt
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
A House property 7a
B Capital gains
7b
C Other sources
7c
8
Total (7a + 7b + 7c)
8
9
Adjusted profit or loss (6+9)
9
10
Depreciation and amortization debited to profit and loss account
10
11
Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and 32(1)(iia)
11i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
11ii
iii Total (11i+11ii)
11iii
12
Profit or loss after adjustment for depreciation (10 +11 – 12iii)
12
13
Amounts debited to the profit and loss account, to the extent
disallowable under section 36
13
14
Amounts debited to the profit and loss account, to the extent
disallowable under section 37
14
15
Amounts debited to the profit and loss account, to the extent
disallowable under section 40
15
16
Amounts debited to the profit and loss account, to the extent
disallowable under section 40A
16
17
Any amount debited to profit and loss account of the previous year
but disallowable under section 43B
17
18
Interest disallowable under section 23 of the Micro, Small and
Medium Enterprises Development Act, 2006
18
19
Deemed income under section 41
19
20
Deemed income under sections 32AC/ 32AD/ 33AB/ 33ABA/35ABA/
35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A
20
21
Deemed income under section 43CA
21
22
Any other item of addition under sections 28 to 44DB
22
23
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 partner)
23
24
Total (13+ 14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23)
24
25
Deduction allowable under section 32(1)(iii)
25
26
Deduction allowable under section 32AD
26
27
Amount allowable as deduction under section 32AC
27
28
Amount of deduction under sections 35 or 35CCC or 35CCD in excess
of the amount debited to profit and loss account (if amount deductible
under section 35 or 35CCC or 35CCD is lower than amount debited to
P&L account, it will go to item 24)
28
29
Any amount disallowed under section 40 in any preceding previous
year but allowable during the previous year
29
30
Any amount disallowed under section 43B in any preceding previous
year but allowable during the previous year
30
31
Any other amount allowable as deduction
31
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
63
32
Decrease in profit or increase in loss on account of ICDS adjustments
and deviation in method of valuation of stock
32
33
Total (25+26+27+28+29+30+31+32)
33
34
Income (12+24 - 33)
34
35
Profits and gains of business or profession deemed to be under -
i Section 44AE
35i
36
Net profit or loss from business or profession other than speculative and specified
business (34+35)
36
37
Net Profit or loss from business or profession other than speculative business and
specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8
is not applicable, enter same figure as in 36)
A37
B Computation of income from speculative business
38
Net profit or loss from speculative business as per profit or loss account
38
39
Additions in accordance with sections 28 to 44DB
39
40
Deductions in accordance with sections 28 to 44DB
40
41
Income from speculative business ) (38+39 - 40)
B41
C Computation of income from specified business under section 35AD
42
Net profit or loss from specified business as per profit or loss account
42
43
Additions in accordance with sections 28 to 44DB
43
44
Deductions in accordance with sections 28 to 44DB (other than deduction under
section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)
44
45
Profit or loss from specified business ) (42+43 - 44)
45
46
Deductions in accordance with section 35AD(1)
46
47
Income from Specified Business) (45 - 46)
C47
48
Relevant clause of sub-section (5) of section 35AD which covers the specified
business (to be selected from drop down menu)
C48
D
D
Income chargeable under the head ‘Profits and gains from business or profession’
(A37+B41+C47)
E Intra head set off of business loss of current year
Sl. Type of Business income
Income of current year (Fill
this column only if figure is
zero or positive)
Business loss set off
Business income remaining after set off
(1)
(2)
(3) = (1) – (2)
i Loss to be set off (Fill this
row only if figure is negative)
(A37)
ii Income from speculative
business
(B41)
iii Income from specified
business
(C47)
iv Total loss set off (ii + iii)
v Loss remaining after set off (i – iv)
Schedule
CYLA
Details of Income after set-off of current years losses
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) of
the current year set
off
Current year’s
Income
remaining after
set off
Total loss
(4 of Schedule –HP)
Total loss
(A21 of Schedule-BP)
Total loss
(6 of Schedule-OS)
1
2
3
4
5=1-2-3-4
Loss to be adjusted
->
i
House property
ii
Business (excluding
speculation income
and income from
specified business)
iii Speculation income
64
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iv
Specified business
income u/s 35AD
v
Short-term capital
gain taxable @15%
vi
Short-term capital
gain taxable @
30%
vii
Short-term capital
gain taxable at
applicable rates
viii
Short-term capital
gain taxable at
special rates in
India as per DTAA
ix
Long term capital
gain taxable@ 10%
x
Long term capital
gain taxable @
20%
xi
Long term capital
gains taxable at
special rates in
India as per DTAA
xii
Net Income from
Other sources
(excluding profit
from owning race
horses and
winnings from
lottery)
xiii
Profit from owning
and maintaining
race horses
xiv Total loss set-off
xv Loss remaining after set-off
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/
investme
nt fund
Sl.
Head of income
Current
year
income
Share of
current
year loss
distribut
ed by
Investm
ent 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
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
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
65
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 SI Income chargeable to tax at special rates [Please see instruction]
SPECIAL RATE
Sl
No
Section
Special rate
(%)
Income
(i)
Tax thereon
(ii)
1 111A (STCG on shares where STT paid)
15
2 115AD (STCG for FIIs on securities where STT not paid)
30
3 112 proviso (LTCG on listed securities/ units without indexation)
10
4 115AC (LTCG for non-resident on bonds/GDR)
10
5 115AD (LTCG for FII on securities)
10
6 112 (LTCG on others)
20
7 112A(LTCG on equity shares/units of equity oriented fund/units
of business trust on which STT is paid)
10
8 STCG chargeable at special rates in India as per DTAA
9 LTCG Chargeable at special rates in India as per DTAA
10 115AC (Income by way interest received by non-resident from bonds or
GDR purchased in foreign currency)
10
11 115AC (Income by way of Dividend received by non-resident from bonds
or GDR purchased in foreign currency
10
12 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
13 115BBE (Income under sections 68, 69, 69A, 69B, 69C or 69D)
60
14 Any other income chargeable at special rate (Drop down to be
provided)
(part of 2c of schedule OS)
15 Income from other sources chargeable at special rates in India as
per DTAA
(part of 2e of schedule OS)
16 Income in the nature of Short Term Capital Gain chargeable @
15%
15
17 Pass through Income in the nature of Short Term Capital Gain
chargeable @ 30%
30
18 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10%
10
19 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 20%
20
20 Pass through Income in the nature of Long Term Capital Gain
chargeable @ 10% other than section 112A
10
21 Pass through income in the nature of income from other source
chargeable at special rates
(2d of schedule OS)
22 Any other income chargeable at special rate (Drop down to be provided
in e-filing utility)
Total
Schedule 115TD
Accreted income under section 115TD
1 Aggregate Fair Market Value (FMV) of total assets of trust/institution
1
2 Less: Total liability of trust/institution
2
3 Net value of assets (1 – 2)
3
4
(i) FMV of assets directly acquired out of income referred to in
section 10(1)
4i
(ii)
FMV of assets acquired during the period from the date of
creation or establishment to the effective date of
registration/provisional registration u/s 12AA/12AB, if benefit
u/s 11 and 12 not claimed during the said period
4ii
(iii) FMV of assets transferred in accordance with third proviso to
section 115TD(2)
4iii
(iv) Total (4i + 4ii + 4iii)
4iv
66
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
5 Liability in respect of assets at 4 above
5
6 Accreted income as per section 115TD [3 – (4iv – 5)]
6
7 Additional income-tax payable u/s 115TD at maximum marginal rate
7
8 Interest payable u/s 115TE
8
9 Specified date u/s 115TD
9
10 Additional income-tax and interest payable
10
11 Tax and interest paid
11
12 Net payable/refundable (10 - 11)
12
13 Date(s) of deposit of tax on accreted income
Date 1
DD/MM/YYYY
Date 2
DD/MM/YYYY
Date 3
DD/MM/YYYY
14 Name of Bank and Branch
15 BSR Code
16 Serial number of challan
17 Amount deposited
Schedule FSI Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA AND TAX RELIEF
Sl. Country
Code
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 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 (sections 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.
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
67
A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the relevant calendar year ending
as on 31st December, 2021
Sl
No
Country
name
Country
code
Name of
financial
institution
Address
of
financial
institutio
n
ZIP
code
Account
number
Status
Account
opening
date
Peak
balance
during the
period
Closing
balance
Gross 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 relevant
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
acquirin
g the
interest
Initial
value of
the
investmen
t
Peak
value of
investmen
t 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 relevant 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 relevant
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
Amoun
t
Schedule
where
offered
Item
number
of
schedule
(1)
(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 relevant calendar period
Sl
No
Country
Name
and
code
Zip
Code
Address of the
Property
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisitio
n
Total
Investment
(at cost) (in
rupees)
Income derived
from the
property
Nature
of
Income
Income taxable and offered in
this return
Amount Schedule
where
offered
Item
number of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
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 relevant 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)
68
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
D Details of any other Capital Asset held (including any beneficial interest) at any time during the relevant 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
acquisitio
n
Total
Investment
(at cost) (in
rupees)
Income derived
from the asset
Nature
of
Income
Income taxable and offered in
this return
Amount Schedule
where
offered
Item
number of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during
the relevant calendar period and which has not been included in A to D above.
Sl
No
Name of the
Institution in
which the
account is
held
Address
of the
Institutio
n
Countr
y Name
and
Code
Zip
Code
Name
of the
account
holder
Accoun
t
Numbe
r
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
No
Countr
y
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
Beneficiarie
s
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
Countr
y
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 SH
SHAREHOLDING OF UNLISTED COMPANY
If you are an unlisted company, please furnish the following details;-
Details of shareholding at the end of the previous year
Name of the
shareholder
Residential
status in India
Type of
share
PAN
Date of
acquisition
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
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
Number
of shares
held
Face
value per
share
Issue
Price per
share
Amount
received
Date of
acquisition
Date on
which cease
to be
shareholder
Mode of
cessatio
n
In case of
transfer,
PAN of the
shareholder
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
69
Part-B
Part B – TI
STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2022
Part B1 - If registered under section 12A/12AA/12AB or approved under section 10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via), fill out items 1 to 7 ( if applicable)
1
Voluntary Contributions other than Corpus [(Aiie + Bii) of Schedule VC]
1
2
Voluntary contribution forming part of corpus [(A + B) of
schedule Part B-TI]
2
A
Corpus representing donations received for the
renovation or repair of places notified u/s 80G(2)(b)
[Aia +Bia of Schedule VC]
A
B
Corpus other than above [Aib +Bib of Schedule VC]
B
3
Amount of corpus donation not eligible for exemption as per Part A1 column (8) of Schedule J
3
4
Amount of corpus donation invested in 11(5) modes and eligible for exemption (2-3) of Part B-TI)
4
5
Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv), 10(23C)(v),
10(23C)(vi) and 10(23C)(via) derived during the previous year excluding Voluntary contribution
included in 1 and 2 above (10 of Schedule AI)
5
6
Application of income for charitable or religious purposes or for the stated objects of the
trust/institution:-
i
Amount applied during the previous year- Revenue Account [Excluding application
from borrowed fund, deemed application, previous year accumulation upto 15% etc, i.e.
not from the income of prev. year] [Sr.no. I from Schedule ER]
6i
ii
Amount applied during the previous year- Capital Account [Excluding application from
Borrowed Funds, deemed application, previous year accumulation upto 15% etc., i.e. not
from income of the prev. year] [Sr.no. E of Schedule EC]
6ii
iii
Repayment of loan during the previous year [Sr.no. 4 of table A2 of Schedule J]
6iii
iiia
Amount applied during the previous year- invested or deposited back into specified mode
of Corpus fund (disallowed earlier on application of fund for object of trust/institution)
invested or deposited back, into one or more of the forms or modes specified in section 11(5)
maintained specifically for such corpus, from the income of that year and to the extent of such
investment or deposit [Sr.no. 4 of table A1 of Schedule J]
6iiia
iv
Amount deemed to have been applied during the previous year as per clause (2) of
Explanation to section 11(1) < Col 2 of Schedule D for FY 2021-22>
6iv
A
If (iv) above applicable, whether option in Form No.
9A has been furnished to the Assessing Officer
6iva
B
If yes, date of furnishing Form No. 9A
(DD/MM/YYYY)
6ivb
v
Amount accumulated or set apart for application to charitable or religious purposes or
for the stated objects of the trust/institution to the extent it does not exceed 15 per cent of
income derived from property held in trust/ institution under sections 11(1)(a)/11(1)(b)
or in terms of third proviso to section 10(23C) [restricted to the maximum of 15% of (1 +5)
above]
6v
vi
Amount in addition to amount referred to in (iv) above, accumulated or set apart for
specified purposes if all the conditions in sections 11(2) and 11(5) or third proviso to
section 10(23C) are fulfilled) <Col 2 of Schedule I for FY 2021-22>
6vi
vii
Amount eligible for exemption under section 11(1)(c)
6vii
A
Approval number given by the Board
6viia
B
Date of approval by board
6viib
viii
Total [6i +6ii+6iii+6iiia+6iv+6v+6vi +6vii]
6viii
7
Additions
i
Income chargeable under section 11(1B) < Total of Col 6 of Schedule D>
7i
ii
Income chargeable under section 11(3) < Total of Col 13 of Schedule I >
7ii
iii
Income in respect of which exemption under section 11 is not available
A
Being anonymous donation (Diii of schedule VC)
7iiia
B
Disallowable u/s 13(1)(c) or 13(1)(d) (including Part E
of Schedule J)
7iiib
iv
Income chargeable under section 12(2)
7iv
v
Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s 40(a)(ia)
7v
vi
Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s 40A(3)/(3A)
7vi
viia
Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) or (d) of
Explanation 3A to section 11(1) read with section 80G(2)(b)
7viia
viib
Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) or (d) of
Explanation 1A to section 10(23C) read with section 80G(2)(b)
7viib
viii
Total [7i + 7ii+7iiia+7iiib+7iv+7v + 7vi+7viia+7viib]
7viii
8
Income chargeable u/s 11(4)
8
9
Gross income after Exemption u/s 11/10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) [(1+5-
6viii)+3+7viii+8]
9
70
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
10
Income not forming part of item No. 9 above
i
Income from house property [ 4 of Schedule HP] (enter nil if loss)
10i
ii
Profits and gains of business or profession [as per item No. D 49 of schedule BP]
10ii
iii
Income under the head Capital Gains
A
Short term
10iiia
Ai
Short-term chargeable @ 15% (9ii of item E of schedule CG)
Ai
Aii
Short-term chargeable @ 30% (9iii of item E of schedule
CG)
Aii
Aiii
Short-term chargeable at applicable rate ( 9iv of item E of
schedule CG)
Aiii
Aiv
Short-term chargeable at special rates in India as per
DTAA (9v of item E of Schedule CG)
Aiv
Av
Total Short-term (ai + aii + aiii + aiv) (enter nil if loss)
Av
B
Long term
10iiib
Bi
Long-term chargeable @ 10% (9vi of item E of schedule CG)
Bi
Bii
Long-term chargeable @ 20% (9vii of item E of schedule
CG)
Bii
Biii
Long-term chargeable at special rates in India as per
DTAA (9viii of item E of schedule CG)
Biii
Biv
Total Long-term (bi + bii + biii) (enter nil if loss)
Biv
C
Total capital gains (10iiia +10iiib) (Av+Biv) (enter nil
if loss)
10iiic
iv
Income from other sources [as per item No. 9 of Schedule OS]
10iv
v
Total (10i + 10ii + 10iiic + 10iv)
10v
11
Gross income (9+10)
11
12
Losses of current year to be set off against 10v (total of 2xiv, 3xiv and 4xiv of Schedule CYLA)
12
13
Total Income (11-12)
13
14
Income which is included in 13 and chargeable to tax at special rates (total of col. (i) of schedule
SI)
14
15
Aggregate Income (13-14) [applicable if (13-14) exceeds maximum amount not chargeable to tax]
15
16
Anonymous donations, included in 15, to be taxed under section 115BBC @ 30% (Diii of Schedule
VC)
16
17
Income chargeable at maximum marginal rates
17
Part B2 - If claiming exemption under section 13A/13B and under sections 10(21), 10(22B),
10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab),
10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46),
10(47)
1
Amount eligible for exemption under sections 10(21), 10(22B), 10(23A), 10(23AAA),
10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A)
1
2
Amount eligible for exemption under sections 10(23C)(iiiab), 10(23C)(iiiac),
10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47)
2
3
Amount eligible for exemption under any other clause of section 10 ((other than
those at 1 and 2)
3
4
Income chargeable under section 11(3) read with section 10(21) [Total of Col 13 of
Schedule I]
4
5
Income claimed as exempt under section 13A in case of a Political Party
5
6
Income claimed as exempt under section 13B in case of an Electoral Trust (item No.
6vii of Schedule ET)
6
7
Voluntary Contribution received during the year
7
8
Heads of Income
i
Income from house property [ 4 of Schedule HP] (enter nil if loss)
8i
ii
Profits and gains of business or profession [as per item No. D 49 of schedule
BP]
8ii
iii
Income under the head Capital Gains
A
Short term (A5 of schedule CG)
8iiia
Ai
Short-term chargeable @ 15% (9ii of item E of schedule
CG)
Ai
Aii
Short-term chargeable @ 30% (9iii of item E of schedule
CG)
Aii
Aiii
Short-term chargeable at applicable rate ( 9iv of item E
of schedule CG)
Aiii
Aiv
Short-term chargeable at special rates in India as
per DTAA (9v of item E of Schedule CG)
Aiv
Av
Total Short-term (ai + aii + aiii + aiv) (enter nil if loss)
Av
B
Long term (B4 of schedule CG) (enter nil if loss )
8iiib
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
71
Bi
Long-term chargeable @ 10% (9vi of item E of schedule
CG)
Bi
Bii
Long-term chargeable @ 20% (9vii of item E of schedule
CG)
Bii
Biii
Long-term chargeable at special rates in India as
per DTAA (9viii of item E of schedule CG)
Biii
Biv
Total Long-term (bi + bii + biii) (enter nil if loss)
Biv
C
Total capital gains (Av+Biv) (enter nil if loss )
8iiic
iv
Income from other sources [as per item No. 9 of Schedule OS]
8iv
v
Total (8i + 8ii + 8iiic + 8iv)
8v
9
Gross income [7+8v-5-6] +4
9
10
Losses of current year to be set off against 8 (total of 2xiv, 3xiv and 4xiv of Schedule
CYLA)
10
11
Gross Total Income (9-10)
11
12
Income which is included in 11 and chargeable to tax at special rates (total of col. (i)
of schedule SI)
12
13
Net Agricultural income for rate purpose
13
14
Aggregate Income (11-12+13) [applicable if (11-12) exceeds maximum amount not
chargeable to tax]
14
15
Anonymous donations, included in 14, to be taxed under section 115BBC @ 30%
(Diii of Schedule VC)
15
16
Income chargeable at maximum marginal rates
16
Part B – TTI
Computation of tax liability on total income
1 Tax payable on total income
A
Tax at normal rates on (15-16-17) of Part B1 of Part
B-TI] OR (14-15-16) of Part B2 of Part B-TI
1a
b
Tax at special rates (total of col. (ii) of Schedule-SI)
1b
c
Tax on anonymous donation u/s 115BBC @30% on
sr.no. 16 of Part BI of Part B-TI OR sr.no. 15 of Part
B2 of Part B-TI
1c
d
Tax at maximum marginal rate on Sr.no. 17 of Part
B1 of Part B-TI OR Sr.no. 16 of Part B2 of Part B-TI 1d
e
Rebate on agricultural income [In Part B2, applicable if
(11-12) of Part B-TI exceeds maximum amount not
chargeable to tax]
1e
f
Tax Payable on Total Income (1a+ 1b+1c+ 1d- 1e)
1f
2 Surcharge
i 25% of 13 of Schedule SI
2i
ii On [1f – (13 of Schedule SI)]
2ii
iii Total (i + ii)
2iii
3 Health and Education cess @ 4% on (1f+ 2iii)
3
4 Gross tax liability (1f+ 2iii + 3)
4
5 Tax relief
a
Sections 90/90A (2 of Schedule TR)
5a
b
Section 91 (3 of Schedule TR)
5b
c
Total (5a + 5b)
5c
6 Net tax liability (4 – 5c)
6
7 Interest and fee payable
a
Interest for default in furnishing the return (section
234A)
7a
b
Interest for default in payment of advance tax
(section 234B)
7b
c
Interest for deferment of advance tax (section 234C)
7c
d
Fee for default in furnishing return of income
(section 234F)
7d
e
Total Interest and Fee Payable (7a+ 7b+ 7c+ 7d)
7e
8 Aggregate liability (6 + 7e)
8
TAXES PAID
9 Taxes Paid
a
Advance Tax (from column 5 of 15A)
9a
b
TDS (total of column 9 of 15B)
9b
c
TCS (total of column 7 of 15C)
9c
d
Self-Assessment Tax (from column 5 of 15A)
9d
e
Total Taxes Paid (9a+ 9b+ 9c+ 9d)
9e
10 Amount payable (Enter if 8 is greater than 9e, else enter 0)
10
11 Refund(If 9e is greater than 8) (refund, if any, will be directly credited into the bank account)
11
12 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule
115TD)
12
72
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
used for digital
receipts/ payments
(tick account(s) )
Indicate the account in
which you prefer to get
your refund credited, if
any (tick one account 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
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
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
iv
NOTE
►
Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI
B
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D 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
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 9c of Part B-TTI
Sl
No
TDS
credit
relating
to self /
other
person
[other
person
as per
rule
37BA(2)
]
PAN/Aadha
r of Other
Person (if
TDS credit
related to
other
person)
TAN of the
Deductor/
PAN/Aadha
r of Tenant/
Buyer
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year
(TDS Deducted during
the FY2021-22)
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
Receipts/
withdrawals
offered
TDS
credit
being
carried
forwar
d
Fin.
Year in
which
deducte
d
TDS
b/f
Deducte
d in own
hands
Deducted in
the hands of
any other
person as
per rule
37BA(2) (if
applicable)
Claime
d in
own
hands
Claimed in the hands
of any other person as
per rule 37BA(2) (if
applicable)
Gross
Amoun
t
Head
of
Incom
e
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Incom
e
TDS
Incom
e
TDS
PAN/
Aadhaa
r
i
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
73
VERIFICATION
I, son/ daughter of , solemnly declare that to
the best of my knowledge and belief, the information given in the return and the schedules, statements, etc. accompanying it is
correct and complete is in accordance with the provisions of the Income-tax Act, 1961.
I further declare that I am making this return in my capacity as _____________________________ (drop down to be provided)
and I am also competent to make this return and verify it. I am holding permanent account number (if allotted)
(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)
Place
Date
Sign here .’.
[Notification No. 23/2022/F. No. 370142/8/2022-TPL-Pt.VII]
SHEFALI SINGH, Under Secy.
Note :- The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and
last amended vide notification GSR 231(E), dated the 30th 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.
