Document text
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
45
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 1st March, 2024
G.S.R 153(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-
tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend
the Income-tax Rules, 1962, namely:-
1.
Short title and commencement.— (1) These rules may be called the Income-tax (Third Amendment)
Rules, 2024.
(2)
They shall come into force on the 1st day of April, 2024.
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 4 - 2 5
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
46
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if required to be
registered)
(Where regular registration/approval has been granted, details of provisional registration/ approval are not required)
Sl.
Section under which
registered/provisionally
registered or
approved/notified
Date of
registration/provisional
registration or
approval
Approval/
Notification/
Unique
Registration
No. (URN)
Approving/
registering
Authority
Date from which
registration/provisional
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
FILING STATUS
(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, 153C
(b)
If revised/ defective/Modified, then enter
Receipt No. and
Date of filing original return (DD/MM/YYYY)
__ /___/___
(c)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b), enter unique
number/ Document Identification Number (DIN) and date of such notice/order, or if filed u/s 92CD
enter date of advance pricing agreement
(unique
number)
__
/___/___
(d)
Residential status? (Tick) Resident Non-resident
(e)
Whether any income included in total income for which claim under section 90/90A/91 has been made? Yes No
[applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR]
(f)
Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1)
Name of the representative
(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
(h)
Legal Entity Identifier (LEI) details (mandatory if refund is 50 crores or more):
LEI Number
Valid upto date
(DD/MM/YYYY)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
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असाधारण
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(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
comp
any
Type
of the
comp
any
PA
N
Opening
balance
Shares acquired during the year
Shares
transferred
during the year
Closing balance
No.
of
sha
res
Cost of
acquisi
tion
No.
of
sha
res
Date of
subscrip
tion /
purchase
Face
value
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
sharehol
der)
No.
of
shar
es
Sale
considera
tion
No.
of
shar
es
Cost of
acquisi
tion
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 12AB
Yes No
D
date of such fresh registration/provisional registration (DD/MM/YYYY)
____/____/________
(A25) Is this your first return
Yes
No
(A26) Whether provisions of twenty second proviso to Section 10(23C) or Section 13(10) are applicable?
Yes
No
If “Yes”, please furnish below information, whether:
(a) Provisions of proviso to clause (15) of section 2 are applicable
Yes
No
(b) Conditions specified in clause (a) of tenth proviso to 10 (23C) / sub-clause (i) of clause (b) of sub-section (1) of section
12A have been violated
Yes
No
48
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(c)
Conditions specified in clause (b) of tenth proviso to 10 (23C)/ sub-clause (ii) of clause (b) of sub-section (1) of section
12A have been violated
Yes
No
(d) Conditions specified in twentieth proviso to 10(23C)/ clause (ba) of sub-section (1) of section 12A have been violated
Yes
No
(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)
g
Acknowledgement number of the audit report
h
Unique Document Identification Number (UDIN)
(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)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
49
MEMBER’S INFORMATION
(A
29)
i. Particulars of persons who were members in the AOP on 31st day of March, 2024 (to be filled by venture capital fund/
investment fund)
Sl. No
Name and
Address
Percentage of
share (if
determinate)
PAN
Aadhaar
Number/
Enrolment Id (if
eligible for
Aadhaar)
Status
(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) at any time during the
previous year
Sl.
Name
Relation
Percentage
Of
shareholding
in case of
shareholder
Whether
Resident
of
India?
Type of
Identification
(Select from
drop down)
Identification
Number
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 at any time during the previous year
Sl.
Name
Whether
Resident of
India?
Type of
Identification
(Select from
drop down)
Identification
Number
Address
Percentage of
beneficial
ownership
C
Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in terms of section
13(3)(b) during the previous year
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 at any time during the previous year
Sl.
Name and address
PAN
Aadhaar Number/ Enrolment Id
50
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule I
Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso to section
10(23C)/10(21)/10(21) read with section 35(1).
Year of
accumulation
(F. Yr.)
Amount
accumulated
in the year of
accumulation
Purpose
of
accumulation
Amount applied for
charitable/
religious/Scientific
research/
social
science or statistical
research
purposes
upto the beginning of
the previous year
Balance
Amount
taxed in any
earlier
assessment
year(s)
Balance
available for
application
Amounts
applied
for
charitable or religious
/Scientific
research/
social
science
or
statistical
research
purpose
during
the
previous year out of
previous
years’
accumulation
(1)
(2)
(3)
(4)
(5)
= (2-4)
(6)
(7)
= (5-6)
(8)
2018-19
2019-20
2020-21
2021-22
2022-23
2023-24
Total
Year
of
accumulation
(F.Yr.)
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 12AB or approved
under
sub-clauses
(iv)/(v)/(vi)/(via)
of
clause
(23C)
of
section
10
(if
applicable)
Balance
amount
available for
application
Amount
invested
or
deposited
in
the
modes
specified
in section
11(5) out
of 11
Amount
invested
or
deposited in the
modes
other
than
specified
in section 11(5)
out of 11 (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)
(9)
(10)
(11)
= (7-8-9-10)
(12)
(13)
(14)
(15)
= (9+10+13+14)
2018-19
2019-20
2020-21
2021-22
2022-23
2023-24
Total
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
51
Schedule DA
Details of accumulated income taxed in earlier assessment years as per section 11(1B)
Assessment Year
Year of accumulation
(F.Yr.)
Assessment year in which the amount referred at Col 5 of Schedule D was taxed (Figures in Rs.)
Prior to AY 2020-21
2020-21
2021-22
2022-23
2023-24
Total
(A)
(B)
(C)
(D)
(E)
(F)
(A+B+C+D+E)
Prior to FY 2018-19
2018-19
2019-20
2020-21
2021-22
Total
Schedule IA
Details of accumulated income taxed in earlier assessment years as per section 11(3)
AY
FY
Assessment year in which the amount referred at Col 6 of Schedule I was taxed (Figures in Rs.)
Year of
accumulation
(F.Yr.)
2020-21
2021-22
2022-23
2023-24
Total
(A)
(B)
(C)
(D)
(E)
(A+B+C+D)
2018-19
2019-20
2020-21
2021-22
Total
Schedule 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.Yr.)
Amount
deemed
to
be
applied
during
the
previous
year of
deeming
Reason
of
deeming
application
(ग) income
has
not
been
received
during
that year
(घ) any other
reason
Out of the
deemed
application
claimed,
amount
required
to
be
applied
Amount
taxed
in
any earlier
assessment
year(s)
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 2024-25
onwards
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
= (6-7)
(9)
= (4-6)
Dropdowns
to be
provided
Dropdowns
to be
provided
2023-24
Dropdowns
to be
provided
Total
52
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule J
Statement showing the funds and investments as on the last day of the previous year [to be filled by assesses
claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) )]
DETAILS OF INVESTMENT OF FUNDS
A
1
Details of corpus
Corpus
Donation
Openin
g
Balance
as
on
01.04.20
23
(corpus
not
applied
till
31.03.20
23)
Received/Tr
eated
as
corpus
during
the
year
Appli
ed
durin
g the
year
Amount
invested
or
deposite
d back
into
corpus
(which
was
earlier
applied
and not
claimed
as
applicati
on)
where
applicati
on from
corpus
is made
on or
after
01.04.20
21.
Total
amoun
t
investe
d or
deposi
ted
back
into
corpus
Financ
ial
year in
which
(4)
was
applie
d
earlier
Closing
Balanc
e as on
31.03.2
024
Investe
d
in
modes
specifie
d in Sec
11(5) as
on
31.03.2
024
Amoun
t taxed
in
assessm
ent year
2023-24
Investe
d in
modes
other
than
specifie
d in Sec
11(5) as
on
31.03.2
024
(1)
(2)
(3)
(4)
(5)
(6)
(7)
=
(1+2+5-
3)
(8)
(9)
(10)
= (7-8-
9)
i.
Represen
ting
donations
received
for the
renovatio
n or
repair of
places
notified
u/s
80G(2)(b)
on or
after
01.04.202
0
ii. –
Other
than (i)
above
received
on or
after
01.04.202
1
iii.-Other
than (i)
and (ii)
above
Total
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
53
A
2
Details of loan and borrowings
Opening
Balance
As on
01.04.2023
Loan &
Borrowings
taken for
applications
towards
objectives
during the
year
Applied for
the objects of
the trust or
institution
during the
year
Amount of
repayment of
loan or
borrowing
during the
year (which
was earlier
applied and
not claimed as
application)
where
application
from any loan
or borrowing
is made on or
after
01.04.2021.
Financial year
in which (4)
was applied
earlier
Total
Repayment of
loan or
borrowing
during the
year
Closing
Balance as on
31.03.2024
(1)
(2)
(3)
(4)
(5)
(6)
(7)
=(1+2-6)
B
Details of corpus investment/deposits made under section 11(5) as on 31.03.2024
Sl. No
Investment out of
Mode of investment as per
section 11(5)
Amount of investment
(1)
(2)
(3)
(4)
i
Corpus
representing
donation
donations
received for the renovation or repair of places
notified u/s 80G(2)(b) on or after 01.04.2020
Dropdown to be provided
(Please specify the nature)
ii
Corpus other than (i) above received on or after
01.04.2021
iii
Other than (i) and (ii) above
iv
TOTAL
C
Investment held at any time during the previous year (s) in concern (s) in which persons referred to in section 13(3) and
21st Proviso of Section 10(23C) have a substantial interest
Sl. No.
Name and
address of
the concern
Whether 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
54
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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
contribution/
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
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55
Part A-BS
CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024
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) on or after 01.04.2020
1a
b Other corpus received on or after 01.04.2021
1b
c Corpus other than (a) and (b)
1c
d Income accumulated under third proviso to clause (23C) of section 10 or 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 2024-25 onwards
1e
f Any other reserve (Specify the nature)
i
Specify the nature
i
ii
Specify the nature
ii
iii Total (ai + aii)
1fiii
g Total fund (a+ b+c+d+e+f)
1g
2 Loan and Borrowings
a Secured loans
a
b Unsecured loans (including deposits)
b
c Total Loan Funds (a+ b)
2c
3 Advances
3
4 Sources of funds (1g + 2c +3)
4
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
2
3 Current assets, loans and advances
a Current assets
i
Inventories
I
ii
Sundry Debtors
ii
iii Cash and bank balances
A Balance with banks
iiiA
B Cash-in-hand
iiiB
C Others
iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC)
iiiD
iv Other Current Assets
iv
v
Total current assets (i +ii + iiiD + iv)
av
b Loans and advances
B
c Total (av + b)
C
d Current liabilities and provisions
i
Current liabilities
A Sundry Creditors
A
B Other payables
B
C Total (A + B)
iC
ii
Provisions
ii
iii Total (iC + ii)
diii
56
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
e Net Current Assets (3c – 3diii)
3e
4
Accumulated balance/ Any other reserve (deficit)
4
5
Total, application of funds (1+2+3e+4)
5
6
Out of 5, Investment made in modes specified u/s 11(5)
6
7
Out of 5, Investment made in modes other than specified u/s 11(5)
7
Schedule R
Reconciliation of Corpus of Schedule J and Balance sheet
Particulars
Corpus out
of the
donations
received for renovation or repair
of places notified u/s 80G(2)(b) on
or after 01.04.2020
Other corpus received
on or after 01.04.2021
Corpus other than (1)
and (2)
(1)
(2)
(3)
A. Closing balance as on 31.03.2024 as
per Schedule J
B.
Reasons of difference (+/-) (Bi+Bii+Biii)
i) Purchase of fixed asset
ii) Depreciation
iii) Any other reason (Please specify)
C.
Closing balance as on 31.03.2024 as
per Balance sheet (A+B)
Schedule LA
Political Party
1
A) Whether registered under Section 29A of Representation of People Act, 1951
Yes No
a
If yes, please enter registration number
b
Date of Registration
____/_____/_____
B) Whether recognized by the Election Commission of India
Yes No
a
If yes, date of recognition
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
57
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 Income-tax or
Director of Income-tax?(tick as applicable )
Yes No
6
Details of voluntary contributions received and amounts distributed during the year
i
Opening balance as on 1st April
i
ii
Voluntary contribution received during the year
ii
iii
Total (i + ii)
iii
iv
Amount distributed to Political parties
iv
v
Amount spent on administrative and management functions of the Trust (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 (Other than anonymous donations taxable u/s 115BBC)
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 (other than anonymous donations taxable u/s 115BBC)
58
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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, 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 Sl. No. C+Di or 1,00,000 whichever is higher
ii
iii
Anonymous donations taxable u/s 115BBC @ 30% (i – ii)
iii
{to be taken as nil,
if negative}
E
Anonymous donations other than those included at Sl. No. Diii (Di-Diii of Schedule VC)
E
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
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+ 8 + 9)
10
Schedule
A
Amount applied to stated objects of the trust/institution during the previous year from all sources referred to in C1 to
C7 of this table- [to be filled by assessee claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi)
or 10(23C)(via)]
Amount
A
Application towards the stated objects of the trust/institution
Revenue
Capital
Total
1
Donation(s) made to trust or institution(s) registered u/s 12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus (100% of donations made need to
be entered here)
1
1a
85% of the donation(s) made to trust or institution(s) registered u/s 12AB or
approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus
1a
2
Religious
2
3
Relief of poor
3
4
Educational
4
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
59
5
Yoga
5
6
Medical relief
6
7
Preservation of environment
7
8
Preservation of monuments etc.
8
9
General public utility
9
10
Application which cannot be specifically identified under 1 to 9 above
10
11
Cost of new asset for claim of Exemption u/s 11(1A) (restricted to the net
consideration)
11
12
Total (A1a to A11)
12
B
Expenditure not allowed as application, other than application out of source of fund at
C2 to C7 (B1 + B2 + B3 + B4 + B5 + B6 + B7 + B8)
Note: Amount entered in Sl. No. B should be out of Sl. No. A
B
1
Donation to trust or institution registered u/s 12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) towards Corpus
1
2
Donation to trust or institution registered u/s 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 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 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 obtained
5
6
Application outside India for which approval as per proviso to section 11(1)(c)
is not obtained
6
7
Applied for any purpose beyond the objects of the trust or institution
7
8
Any other disallowable application
8
C
Source of fund to meet revenue and capital application in Row A (to the extent amount at
Sl. No. C2 to C7 is included in Sl. No. A12)
C
1
Income derived from the property/income earned during previous year
(Excluding corpus)
1
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)
8
D
Total Amount applied during the previous year [A12-B-C2-C3-C4-C5-C6-C7]
D
E
Amount which was not actually applied during the previous year out of D (if it is
included in Sl. No. A12)
E
F
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
F
G
Total amount to be allowed as application (G=D-E+F)
G
Schedule IE- 1
Income & Expenditure statement [Applicable for assessees claiming exemption under sections 10(21),10(23AAA),
10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46), 10(46A), 10(46B),10(47)
{Exemptions are not subject to computational or heads of income conditions}
1
Total receipts including any voluntary contribution
1
2
Application of income towards object of the institution
2
3
Accumulation of income
3
60
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)] {Where
certain heads of income only are taxable and other receipts reported in Row A below are exempt}
A
1
Total receipts including any voluntary contribution (Excluding receipts falling under taxable heads to be
reported as per Row B)
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)
1
a
Yes
No
b
Income from Business or Profession (If yes, Please fill Schedule BP)
1
b
Yes
No
c
Income from Capital gains (If yes, Please fill Schedule CG)
1
c
Yes
No
d
Income from other Sources (If yes, Please fill Schedule OS)
1
d
Yes
No
Schedule IE- 3
Income & Expenditure statement [Applicable for assessee claiming exemption under sections 10(23C)(iiiab) or
10(23C)(iiiac)] (please fill up address for each institution separately): {Exemption is subject to Government
grants exceeding fifty per cent of the total receipts including voluntary contributions}
1
Objective of the institution (drop down to be provided - Educational / Medical)
1
2
Addresses where activity is carrying out
2
3
Total receipts including any voluntary contribution
3
4
Government Grants out of Sl. No. 3 above
4
5
Amount applied for objective
5
6
Balance accumulated
6
Schedule IE- 4
Income & Expenditure statement [Applicable for assessee claiming exemption under sections 10(23C)(iiiad)
or 10(23C)(iiiae)] (please fill up address for each institution separately): {Exemption is subject to total receipts
from all the institutions/universities not exceeding five crore rupees}
1
Objective of the institution (drop down to be provided -
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
(Add row option to be provided for Sl. No. 1 to 5 above)
Sum of Gross Annual receipts (Sum of Sl. No. 3)
Schedule HP
Details of Income from House Property (Please refer to instructions) (Drop down to be provided indicating ownership
of property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country
PIN Code/ Zip Code
Is the property co-owned? Yes No (if “YES” please enter following details)
Assessee’s percentage of share in the property
Name of 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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
61
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
(fill up details separately for each property)
2 Pass through income/Loss if any *
2
3 Income under the head “Income from house property” (1j + 2)
(if negative take the figure to 2i of schedule CYLA)
3
NOTE►
Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule
CG
Capital Gains
CAPITAL GAINS
A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
Short-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property) (in case of co-ownership, enter your
share of capital gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the purpose of Capital
Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else
take (aii)]
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii + biii)
biv
c Balance (aiii – biv)
1c
d Deduction under section 54G/54GA (Specify details in item D below)
1d
e Short-term Capital Gains on Immovable property (1c - 1d)
A1e
F
In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadhaar
No. of
buyer(s)
Percentage
share
Amount
Address of
property,
Country
code, Zip
code
Pin code
State
NOTE ►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by
buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2 From slump sale
A
i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aiii
B Net worth of the undertaking or division
2b
C Short term capital gains from slump sale (2aiii-2b)
A2c
62
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid
under section 111A or 115AD(1)(b)(ii) proviso (for FII)
a Full value of consideration
3a
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (i + ii + iii)
biv
c Balance (3a – biv)
3c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months
prior to record date and dividend/income/bonus units are received, then loss arising out of
sale of such asset to be ignored (Enter positive value only)
3d
e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d)
A3e
4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with
foreign exchange adjustment under first proviso to section 48)
a STCG on transactions on which securities transaction tax (STT) is paid
A4a
b STCG on transactions on which securities transaction tax (STT) is not paid
A4b
5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD
a
i
In case securities sold include shares of a company other than quoted shares, enter the
following details
a
Full value of consideration received/receivable in respect of unquoted
shares
ia
b
Fair market value of unquoted shares determined in the prescribed
manner
ib
c
Full value of consideration in respect of unquoted shares adopted as
per section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of securities other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (i + ii + iii)
biv
c Balance (5aiii – biv)
5c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3
months prior to record date and dividend/income/bonus units are received, then loss arising
out of sale of such security to be ignored (Enter positive value only)
5d
e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d)
A5e
6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
a
i
In case assets sold include shares of a company other than quoted shares, enter the following
details
a
Full value of consideration received/receivable in respect of unquoted
shares
ia
b
Fair market value of unquoted shares determined in the prescribed
manner
ib
c
Full value of consideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
63
ii
Full value of consideration in respect of assets other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (i + ii + iii)
biv
c Balance (6aiii – biv)
6c
d
In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset
bought/acquired within 3 months prior to record date and dividend/income/bonus units are
received, then loss arising out of sale of such asset to be ignored (Enter positive value only)
6d
e Deemed short term capital gains on depreciable assets
6e
f Deduction under section 54G/54GA
6f
g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e – 6f)
A6g
7 Amount deemed to be short term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was
deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
Sl.
Previous year in
which asset
transferred
Section under
which deduction
claimed in that
year
New asset acquired/constructed
Amount not
used for new
asset or
remained
unutilized in
Capital gains
account (X)
Previous year in
which asset
acquired/constructed
Amount utilised
out of Capital
Gains account
i
2020-21
54G/54GA
ii
2021-22
54G/54GA
iii
2022-23
54G/54GA
b Amount deemed to be short term capital gains u/s 54G/54GA, other than at ‘a’
Amount deemed to be short term capital gains (Xi + Xii +Xiii + b)
A7
8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a+A8b + A8c)
A8
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 claimed as not chargeable to tax or chargeable at special rates in India as per
DTAA
Sl. No.
Amount
of
income
Item No.
A1 to A8
above in
which
included
Country
name &
Code
Article
of
DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as
per I.T.
Act
Applicable
rate [lower
of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of STCG claimed as not chargeable to tax in India as per DTAA
A9a
b
Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA
A9b
10Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8-A9a )
A10
64
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
B Long-term capital gain (LTCG) (Sub-items 6, 7& 8 are not applicable for residents)
Long-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property) (in case of co-ownership, enter your share
of Capital Gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the purpose of Capital
Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else
take (aii)]
aiii
b Deductions under section 48
i
Cost of acquisition
bi
iia
Cost of acquisition with indexation
biia
iib
Total Cost of Improvement with indexation
biib
(a)Cost of improvement
(b)Year of improvement
(c)Cost of Improvement with indexation
Add row
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (biia + biib + biii)
biv
c Balance (aiii – biv)
1c
d Deduction under section 54D/54EC/54G/54GA (Specify details in item D below)
1d
e Long-term Capital Gains on Immovable property (1c - 1d)
B1e
f In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadhaar
No. of
buyer(s)
Percentage
share
Amount
Address of
property,
Country
code, Zip
code
Pin code
State
NOTE►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section
194-IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share
and amount.
2 From slump sale
a
i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aiii
b Net worth of the undertaking or division
2b
c Balance (2aiii – 2b)
2c
d Deduction u/s 54EC
2d
e Long term capital gains from slump sale (2c-2d)
B2e
3 From sale of bonds or debenture (other than capital indexed bonds issued by Government)
a Full value of consideration
3a
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c LTCG on bonds or debenture - (3a-biv)
B3c
4 From sale of listed securities (other than a unit) or zero coupon bonds where proviso under
section 112(1) is applicable
a Full value of consideration
4a
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
65
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c Long Term Capital Gains on assets at B4 (4a – biv)
4c
5 From sale of equity share in a company or unit of equity oriented fund or unit of a business trust
on which STT is paid under section 112A
Long-term Capital Gains on sale of capital assets at B5
B5
6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed
with foreign exchange adjustment under first proviso to section 48)
LTCG computed without indexation benefit
B6
7
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred
in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in
sec. 115AD
a
i
In case securities sold include shares of a company other than quoted shares,
enter the following details
a
Full value of consideration received/receivable in respect of unquoted
shares
ia
b
Fair market value of unquoted shares determined in the prescribed
manner
ib
c
Full value of consideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of securities other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii-biv)
B7c
8 For NON-RESIDENTS - From sale of equity share in a company or unit of equity oriented fund
or unit of a business trust on which STT is paid under section 112A
Long-term Capital Gains on sale of capital assets at B8
B8
9 From sale of assets where B1 to B8 above are not applicable
a
i
In case assets sold include shares of a company other than quoted shares, enter
the following details
a Full value of consideration received/receivable in respect of unquoted shares
ia
b Fair market value of unquoted shares determined in the prescribed manner
ib
c Full value of consideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii
Full value of consideration in respect of assets other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition with indexation
bi
ii
Cost of improvement with indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c Balance (aiii – biv)
9c
d Deduction under section 54D//54G/54GA (Specify details in item D below)
9d
e Long-term Capital Gains on assets at B9 above (9c- 9d)
B9e
10Amount deemed to be long-term capital gains
66
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited
in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
S.no
Previous year
in which asset
transferred
Section under
which deduction
claimed in
New asset acquired/constructed
Amount not used for
new asset or
remained unutilized
in Capital gains
account (X)
Previous year in
which asset
acquired/constructed
Amount
utilised out
of Capital
Gains
account
i
2020-21
54D/54G/54GA
ii
2021-22
54D/54G/54GA
iii
2022-23
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 + Xii + Xiii + b)
B10
11Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI)
(B11a1+11a2 + B11b)
B11
a1 Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 10% u/s
112A
B11a1
a2 Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10%
under sections other than 112A
B11a2
b Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 20%
B11b
12Amount of LTCG included in items B1 to B11 but claimed as not chargeable to tax or chargeable
at special rates in India as per DTAA
Sl.
No. Amount of income
Item
No. B1
to B11
above in
which
included
Country
name &
Code
Article of DTAA
Rate as per
Treaty
(enter NIL, if
not chargeable)
Whether TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as
per
I.T.
Act
Applicable
rate [lower
of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a Total amount of LTCG claimed as not chargeable to tax in India as per DTAA
B12a
b Total amount of LTCG claimed as chargeable to tax at special rates in India as per DTAA
B12b
13Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11-B12a]
B13
C1
Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below)
C1
C2Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA)
C2
C3Income chargeable under the head “CAPITAL GAINS” (C1 + C2)
C3
D Information about deduction claimed against Capital Gains
1 In case of deduction u/s 54D/54EC /54G/54GA give following details
a
Deduction claimed u/s 54D
i
Date of acquisition of original asset
ai
dd/mm/yyyy
ii
Cost of purchase/ construction of new land or
building for industrial undertaking
aii
iii
Date of purchase of new land or building
aiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts
Scheme before due date
aiv
(iva) Date of Deposit
(ivb) Account Number
(ivc) IFS Code
ddmm/yyyy
v
Amount of deduction claimed
av
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
67
b
Deduction claimed u/s 54EC
i
Date of transfer of original asset
bi
dd/mm/yyyy
ii
Amount invested in specified/notified bonds
(not exceeding fifty lakh rupees)
bii
iii
Date of investment
biii
dd/mm/yyyy
iv
Amount of deduction claimed
biv
c
Deduction claimed u/s 54G
i
Date of transfer of original asset
ci
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or
construction of new asset
cii
iii
Date of purchase/construction of new asset in
an area other than urban area
ciii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts
Scheme before due date
civ
(iva) Date of deposit
(ivb) Account Number
(ivc) IFS Code
dd/mm/yyyy
v
Amount of deduction claimed
cv
d
Deduction claimed u/s 54GA
i
Date of transfer of original asset from urban
area
di
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or
construction of new asset
dii
iii
Date of purchase/construction of new asset in
SEZ
diii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts
Scheme before due date
div
(iva) Date of Deposit
(ivb) Account Number
(ivc) IFS Code
ddmm/yyyy
v
Amount of deduction claimed
dv
e
Total deduction claimed (1a + 1b + 1c + 1d)
e
68
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT chargeable under DTAA)
Sl. Type of
Capital
Gain
Gain of current year (Fill this
column only if computed figure is
positive)
Short term capital loss set off
Long term capital loss set off
Current
year’s
capital
gains
remaining
after set
off
(9=1-2-3-4-
5-6-7-8)
15%
30%
applicable rate DTAA
rates
10%
20%
DTAA
rates
1
2
3
4
5
6
7
8
9
i
Loss to
be set off
(Fill this
row
if figure
computed
is
negative)
(A3e*+
A4a*+
A8a*)
(A5e*+
A8b*)
(A1e*+
A2c*+A4b*+A6g*
+A7*+A8c*)
A9b
(B4c*+ B5*+
B7c*+ B8** +
B11a1*+B11a2*)
(B1e*+
B2e*+B3c*+B6*+B9e*+
B10*+ B11b*)
B12b
ii
Short
term
capital
gain
15%
(A3e*+ A4a*+ A8a*)
iii
30%
(A5e*+ A8b*)
iv
applicable
rate
(A1e*+
A2c*+A4b*+A6g*
+A7*+A8c*)
v
DTAA
rates
A9b
vi
Long
term
capital
gain
10%
(B4c*+ B5*+ B7c*+
B8*+ B11a1*+B11a2*)
vii
20%
(B1e*+
B2e*+B3c*+B6*+B9e*+
B10*+ B11b*)
viii
DTAA
rates
B12b
ix Total loss set off (ii + iii + iv + v + vi + vii +
viii)
x
Loss remaining after set off (i-ix)
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG
not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the amount of
LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
F Information about accrual/receipt of capital gain
S.
No. Type of Capital gain / Date
Upto
15/6
(i)
16/6 to
15/9
(ii)
16/9 to
15/12
(iii)
16/12 to
15/3
(iv)
16/3 to
31/3
(v)
1 Short-term capital gains taxable at the rate of 15%
2 Short-term capital gains taxable at the rate of 30%
3 Short-term capital gains taxable at applicable rates
4
Short-term capital gains taxable at DTAA rates
5 Long- term capital gains taxable at the rate of 10%
6 Long- term capital gains taxable at the rate of 20%
7
Long- term capital gains taxable at the rate DTAA rates
8
Capital gains on transfer of Virtual Digital Asset taxable at the rate of
30%
Enter value from item 14ii of schedule SI, if any
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
69
Schedule VDA
Income from transfer of Virtual Digital Assets u/s 115BBH
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
Sl. No.
Date
of
Acquisition
Date of Transfer
Head
under
which
income to be taxed
(Business/Capital Gain)
Cost of Acquisition
(In case of gift;
a. Enter the amount
on which tax is paid
u/s 56(2)(x) if any
b. In any other case
cost
to
previous
owner)
Consideration
Received
Income from
transfer
of
Virtual
Digital Assets
(enter nil in
case of loss)
(Col. 6 – Col.
5)
(Col.
1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
Add Rows
A.
Total (Sum of all Positive Incomes of Business Income in Col. 7)
(Item No. A3d
of
Schedule
BP)
B.
Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2
of
Schedule
CG)
Schedule OS
Income from other sources
1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
OTHER SOURCES
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 as adjusted as per section 56(2)(x)
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
70
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Sl.no
Nature
Amount
1
Income due to disallowance of exemption
under clauses of section 10
2
Any specified sum received by a unit holder
from a business trust during the previous year
chargeable u/s 56(2)(xii)
Rows can be added as required
2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e elements related to Sl. No. 1)
2
ai Winnings from lotteries, crossword puzzles, races, card games, etc., chargeable u/s
115BB
2ai
aii Winnings from online games chargeable u/s 115BBJ
2aii
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i Cash credits u/s 68
bi
ii Unexplained investments u/s 69
bii
iii Unexplained money etc. u/s 69A
biii
iv Undisclosed investments etc. u/s 69B
biv
v Unexplained expenditure etc. u/s 69C
bv
vi Amount borrowed or repaid on hundi u/s 69D
bvi
c Any other income chargeable at special rate (total of ci to cxiv)
2c
i
Dividends received by non-resident (not being a
company) or a foreign company chargeable u/s
115A(1)(a)(i) other than proviso to section
115A(1)(a)(A)
ci
ia
Dividend received by non-resident (not being a
company) or a foreign company, from a unit in an
International
Financial
Services
Centre,
as
referred to in sub-section (1A) of section 80LA
chargeable under proviso to 115A(1)(a)(A)
cia
ii
Interest received from Government or Indian
concern on foreign currency debts chargeable u/s
115A(1)(a)(ii)
cii
iii
Interest received from Infrastructure Debt Fund
chargeable u/s 115A(1)(a)(iia)
ciii
iv
Interest referred to in section 194LC(1) -
chargeable u/s 115A(1)(a)(iiaa) @ 5%
civ
v
Interest referred to in Proviso to section 194LC(1)
- chargeable u/s 115A(1)(a)(iiaa) @4 %
cv
vi
Interest referred to in section 194LD - chargeable
u/s 115A(1)(a)(iiab)
cvi
vii
Distributed income being interest referred to in
section 194LBA - chargeable u/s 115A(1)(a)(iiac)
cvii
viii
Income from units of UTI or other Mutual Funds
specified in section 10(23D), purchased in Foreign
Currency - chargeable u/s 115A(1)(a)(iii)
cviii
ix
Income from royalty or fees for technical services
received from Government or Indian concern -
chargeable u/s 115A(1)(b)
ix
x
Income by way of interest from bonds purchased
in foreign currency by non-residents - chargeable
u/s 115AC
cx
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
71
xi
Income by way of dividends from GDRs
purchased in foreign currency by non-residents -
chargeable u/s 115AC
cxi
xii
Income 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 received by an FII on bonds or
Government securities referred to in section
194LD – chargeable as per proviso to section
115AD(1)(i)
cxiii
xiv
Income received by non-residents sportsmen or
sports associations chargeable u/s 115BBA
cxiv
d Pass through income in the nature of income from other sources claimed as chargeable at special rates
(drop down to be provided)
2d
e Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per DTAA
(total of column (2) of table below)
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
Applicable
rate
[lower
of
(6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
2e
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)
72
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
1
Winnings from lotteries,
crossword puzzles, races,
games, gambling, betting,
etc., referred to in section
2(24)(ix)
2
Winnings from online
games u/s 115BBJ
3
Dividend Income referred
in Sl. No. 1a(i)
4
Dividend Income u/s
115A(1)(a)(i) other than as
per proviso to section
115A(1)(a)(A) @ 20%
(Including PTI income)
5
Dividend
income
under
proviso
to
section
115A(1)(a)(A)
@
10%
(Including PTI Income)
6
Dividend Income u/s 115AC
@ 10%
7
Dividend Income (other
than units referred to in
section 115AB) u/s
115AD(1)(i) @ 20%
(Including PTI Income)
8
Dividend income
chargeable at DTAA Rates
Schedule
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
h
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
73
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
3
Income/ receipts credited to profit and loss
account considered under other heads of income
or chargeable u/s 115BBH
a House property
3a
b Capital gains
3b
c Other sources
3c
ci Dividend income
3ci
cii other than Dividend
income
3cii
d
u/s 115BBH (net of
Cost of Acquisition, if
any)
3d
(Item No. A
of Schedule
VDA)
4
Profit or loss included in 1, which is referred to in section 44AE
4
5
Income credited to Profit and Loss account (included in 1) which is exempt
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
5d
6
Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 4– 5d)
6
7
Expenses debited to profit and loss account
considered under other heads of income/ related
to income chargeable u/s 115BBH
a House property
7a
b Capital gains
7b
c Other sources
7c
d
u/s 115BBH (other
than Cost of
Acquisition)
7d
8
Total (7a + 7b + 7c+ 7d)
8
9
Adjusted profit or loss (6+8)
9
10
Depreciation and amortization debited to profit and loss account
10
11
Depreciation allowable under Income-tax Act
i
Depreciation allowable under section 32(1)(ii) and 32(1)(iia)
11i
ii
Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
11ii
iii
Total (11i+11ii)
11iii
12
Profit or loss after adjustment for depreciation (9+10-11iii)
12
13
Amounts debited to the profit and loss account, to the extent 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 section 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 section 28 to 44DB
22
74
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
Amount allowable as deduction under section 32AC
26
27
Amount of deduction under section 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 23)
27
28
Any amount disallowed under section 40 in any preceding previous year but
allowable during the previous year
28
29
Any amount disallowed under section 43B in any preceding previous year
but allowable during the previous year
29
30
Any other amount allowable as deduction
30
31
Decrease in profit or increase in loss on account of ICDS adjustments and
deviation in method of valuation of stock
31
32
Total (25+26+27+28+29+30+31)
32
33
Income (12+24-32)
33
34
Profits and gains of business or profession deemed to be under -
i
Section 44AE
34i
35
Net profit or loss from business or profession other than speculative and specified business
(33+34)
35
36
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 35)
A36
B
Computation of income from speculative business
37
Net profit or loss from speculative business as per profit or loss account
37
38
Additions in accordance with section 28 to 44DB
38
39
Deductions in accordance with section 28 to 44DB
39
40
Income from speculative business) (37+38-39)
B40
C
Computation of income from specified business under section 35AD
41
Net profit or loss from specified business as per profit or loss account
41
42
Additions in accordance with section 28 to 44DB
42
43
Deductions in accordance with section 28 to 44DB (other than deduction under section, (i) 35AD,
(ii) 32 or 35 on which deduction u/s 35AD is claimed)
43
44
Profit or loss from specified business) (41+42-43)
44
45
Deductions in accordance with section 35AD(1)
45
46
Income from Specified Business) (44-45)
C46
47
Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be
selected from drop down menu)
C47
D48 Income
chargeable
under
the
head
‘Profits
and
gains
from
business
or
profession’
(A36+B40+C46+A3d)
D48
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)
(A36)
ii
Income
from
speculative
business
(B40)
iii
Income
from
specified
business
(C46)
iv
Total loss set off (ii + iii)
v
Loss remaining after set off (i – iv)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
75
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
(3 of Schedule –HP)
Total loss
((2v of item E) 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
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/
investment
fund
Sl.
Head of income
Current
year
income
Share of
current
year loss
distributed
by
Investment
fund
Net
Income/Loss
9=7-8
TDS
on such
amount,
if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(drop down to
be provided)
i
House property
ii
Capital Gains
76
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
.…………
Add row to be
provided
2.
i
House property
ii
Capital Gains
A
Short term
ai
Section
111A
aii
Others
B
Long term
bi
Section
112A
bii
Section
other
than
112A
iii
Other Sources
A
Dividend
B
Others
iv
Income claimed to be exempt
A
u/s
………….
Add row to be
provided
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
77
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
115BBJ (Winnings from online games)
30
(2aii of Schedule OS)
14
115BBH- Tax on Income from Virtual Digital asset
(i) Income under head business or profession
30
(3d of Schedule BP)
(ii) Income under head Capital Gain
30
(C2 of Schedule CG)
15
115BBE (Income under section 68, 69, 69A, 69B, 69C or
69D)
60
16
Any other income chargeable at special rate (Please
choose from drop down menu)
(part of 2c of schedule
OS)
17
Income from other sources chargeable at special rates
in India as per DTAA
(part of 2e of schedule
OS)
18
Pass through Income in the nature of Short Term
Capital Gain chargeable @ 15%
15
19
Pass through Income in the nature of Short Term
Capital Gain chargeable @ 30%
30
20
Pass Through Income in the nature of Long Term
Capital Gain chargeable @ 10%
10
21
Pass Through Income in the nature of Long Term
Capital Gain chargeable @ 20%
20
22
Pass through Income in the nature of Long Term
Capital Gain chargeable @ 10% other than section
112A
10
23
Pass through income in the nature of income from
other source chargeable at special rates
(2d of schedule OS)
Total
Schedule 115TD Accreted income under section 115TD (Applicable if exemption claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via)
1 Aggregate Fair Market Value (FMV) of total assets of specified person
1
2 Less: Total liability of specified person
2
3 Net value of assets (1 – 2)
3
4
(i) FMV of assets directly acquired out of income 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/approval u/s 12AB
or 2nd Proviso to section 10(23C), if benefit u/s 11 and 12 or
section 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
respectively not claimed during the said period
4ii
(iii) FMV of assets transferred in accordance with third
proviso to section 115TD(2)
4iii
(iv) Total (4i + 4ii + 4iii)
4iv
5 Liability in respect of assets at 4 above
5
6 Accreted income as per section 115TD [3 – (4iv – 5)]
6
7 Additional income-tax payable u/s 115TD at maximum marginal rate
7
8 Interest payable u/s 115TE
8
9 Specified date u/s 115TD
9
10 Additional income-tax and interest payable
10
11 Tax and interest paid
11
12 Net payable/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
78
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule 115BBI Specified income of certain institutions under section 115BBI
Particulars
Amount
1
Deemed income referred in Explanation 4 to the third proviso to section 10(23C) or
section 11(3)
1 <Total of Col 15 of Schedule I >
2
Deemed income referred under section 11(1B)
2 < Total of Col 8 of Schedule D>
3
Income which is deemed to be income under the twenty-first proviso to Section
10(23C) or which is not excluded from the total income as per section 13(1)(c)
3
4
Income which is not exempt under section 10(23C) on account of violation of clause
(b) of the third proviso of section 10(23C) or which is not excluded from the total
income as per section 13(1)(d)
4
5
Income which is not excluded from the total income as per section 11(1)(c)
5
6
Income accumulated or set apart in excess of fifteen per cent of the income where
such accumulation is not allowed under any specific provision of this Act;
6
7
Total (total of Sl. No. 1 to 6)
7
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA AND TAX RELIEF
Sl. Country
Code
(Dropdown
to be
provided in
the e-filing
utility)
Taxpayer
Identification
Number
Sl. Head of income Income from
outside India
(included in
PART B-TI)
Tax paid
outside
India
Tax payable on
such income
under normal
provisions in
India
Tax relief
available in
India
(e)= (c) or (d)
whichever is
lower
Relevant
article of
DTAA if
relief claimed
u/s 90 or 90A
(a)
(b)
(c)
(d)
(e)
(f)
1
i House Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
2
i House Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
TAX RELIEF FOR TAX PAID OUTSIDE
INDIA
1
Details of Tax relief claimed
Country Code
Taxpayer
Identification
Number
Total taxes paid outside India
(total of (c) of Schedule FSI in
respect of each country)
Total tax relief available
(total of (e) of Schedule FSI
in respect of each country)
Section under which
relief claimed
(specify 90, 90A or
91)
(a)
(b)
(c)
(d)
(e)
Total
2
Total Tax relief available in respect of country where DTAA is applicable (section 90/90A)
(Part of total of 1(d))
2
3
Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part
of total of 1(d))
3
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
79
4
Whether any tax paid outside India, on which tax relief was allowed in India, has been
refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4
Yes/No
a Amount of tax refunded
b Assessment year in which tax relief allowed in
India
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule FA
Details of Foreign Assets and Income from any source outside India
DETAILS OF FOREIGN ASSETS
A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending
as on 31st December, 2023)
Sl
No
Country
name
Country
code
Name of
financial
institutio
n
Address
of
financial
institutio
n
ZIP
code
Account
number
Status
Account
opening date
Peak
balance
during
the period
Closing
balance
Gross
interest
paid/credited
to the
account
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as
on 31st December, 2023
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/procee
ds from sale or
redemption of financial
assets/ other income)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the
calendar year ending as on 31st December, 2023
Sl
No
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
Closin
g value
Total gross
amount
paid/credite
d with
respect to
the holding
during the
period
Total gross
proceeds
from sale
or
redemption
of
investment
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(i)
(ii)
A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time
during the calendar year ending as on 31st December, 2023
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)
80
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year
ending as on 31st December, 2023
Sl
No
Countr
y 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 calendar year ending as on
31st December, 2023
Sl
No
Countr
y Name
and
code
Zip
Code
Address of the
Property
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisitio
n
Total
Investment
(at cost) (in
rupees)
Income
derived from
the property
Nature
of
Income
Income taxable and offered
in this return
Amoun
t
Schedule
where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on
31st December, 2023
Sl
No
Country
Name
and code
Zip
Code
Nature of Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment
(at cost) (in
rupees)
Income
derived from
the asset
Nature
of
Income
Income taxable and offered
in this return
Amount Schedule
where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the
calendar year ending as on 31st December, 2023 and which has not been included in A to D above.
Sl
No
Name of the
Institution
in which the
account is
held
Address
of the
Institutio
n
Countr
y Name
and
Code
Zip
Cod
e
Name
of the
accoun
t
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
Cod
e
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
schedul
e
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
81
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
Cod
e
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
schedul
e
(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
cessation
In case of
transfer,
PAN of the
shareholder
82
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Part-B
Part B – TI
STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2024
Part B1 – Applicable if exemption is being claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) and
where Part B3 is not applicable.
1
Voluntary Contributions and anonymous donations taxable u/s 115BBC (Other than Corpus) [(C- Ai-
Bi+E) of Schedule VC]
1
2
Voluntary contribution forming part of corpus other than anonymous donations taxable u/s 115BBC [(A
+ B) of schedule Part B-TI -Part B1]
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
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 above
(10 of Schedule AI)
3
4
Amount eligible for exemption under section 11(1)(c)
4
A
Approval number given by the Board
A
B
Date of approval by board
B
5
Income to be applied [1+3-4-(A1-A1a of Schedule A)]
5
6
Application of income for charitable or religious purposes or for the stated objects of the
trust/institution:-
i
Amount applied during the previous year [Excluding application from borrowed fund, deemed
application, previous year accumulation upto 15% etc, i. e. not from the income of prev. year]
[Sr.no. G from Schedule A]
6i
ii
Repayment of loan during the previous year- [Sr.no. 4 of table A2 of Schedule J]
6ii
iii
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]
6iii
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 2023-24>
6iv
A
If (iv) above applicable, whether option in Form No. 9A has been furnished to the
Assessing Officer
A
B
If yes, date of furnishing Form No. 9A (DD/MM/YYYY)
B
v
Amount accumulated or set apart for application to charitable or religious 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 section 11(1)(a)/11(1)(b) or in terms of
third proviso to section 10(23C) {restricted to maximum of 15% of [(1 +3 above) -(A1 of Schedule
A)]}
6v
vi
Amount in addition to amount referred to in (v) above, accumulated or set apart for specified
purposes if all the conditions in section 11(2) and 11(5) or third proviso to section 10(23C) are
fulfilled) <Col 2 of Schedule I for FY 2023-24>
6vi
A
If (vi) above applicable, whether option in Form No. 10 has been furnished to the
Assessing Officer
A
B
If yes, date of furnishing Form No. 10 (DD/MM/YYYY)
B
vii
Total [6i+6ii+6iii+6iv+6v+6vi]
6vii
7
Additions
i
Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule 115BBI>
7i
ii
Income in respect of which exemption under section 11 is not available, being anonymous
donation (Diii of schedule VC)
7ii
iii
Income chargeable under section 12(2)
7iii
iv
Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s. 40(a)(ia)
7iv
v
Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s. 40A(3)/(3A)
7v
vi
Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) of Explanation 3A
to section 11(1) read with section 80G(2)(b)
7vi
vii
Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) of Explanation 1A
to section 10(23C) read with section 80G(2)(b)
7vii
viii
Any other income on which exemption is not allowable under the Income-tax Act
7viii
ix
Total [7i+7ii+7iii+7iv+7v+7vi+7vii+7viii]
7ix
8
Income chargeable u/s 11(4)
8
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
83
9
Gross income after Exemption u/s 11/10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
[(5-6vii)+7ix+8]
9
10
Income not forming part of item No. 9 above
i
Income from house property [ 3 of Schedule HP] (enter nil if loss)
10i
ii
Profits and gains of business or profession [as per item No. D 48 of schedule 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
Sum of Short-term/Lon g-term capital gains (Av+Biv) (enter nil if loss)
10iiiC
D
Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
10iiiD
E
Total capital gains (C + D)
10iiiE
iv
Income from other sources [as per item No. 9 of Schedule OS]
10iv
v
Total (10i + 10ii + 10iiiE + 10iv)
10v
11
Gross income (9+10)
11
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
Anonymous donations, included in 13, to be taxed under section 115BBC @ 30% (Diii of Schedule VC)
15
16
Specified Income chargeable u/s 115BBI, included in 13, to be taxed @ 30% (Sl. No. 7 of Schedule
115BBI)
16
1
17
Aggregate Income to be taxed at normal rates (13-14-15-16)
17
Part B2 - Applicable if exemption is being claimed under section 13A/13B and under sections 10(21),
10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab), 10(23C)(iiiac),
10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47)
1
Amount eligible for exemption under sections 10(21), 10(23AAA), 10(23B), 10(23D),
10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46), 10(46A), 10(46B), 10(47)
[Sl. No. 1 of Schedule IE-1]
1
2
Amount eligible for exemption under section 10(23A), 10(23C)(iiiab), 10(23C)(iiiac),
10(23C)(iiiad), 10(23C)(iiiae), 10(24) [{Sl. No. 1 of Schedule IE-2 (For Row A)} or {Total of Sl.
No. 3 of Schedule IE-3} or {Total of Sl. No. 3 of Schedule IE-4}]
2
3
Income chargeable under section 11(3) read with section 10(21) [Total of Col 15 of Schedule I]
3
4
Income claimed as exempt under section 13A in case of a Political Party
4
5
Income claimed as exempt under section 13B in case of an Electoral Trust (item No. 6vii of
Schedule ET)
5
6
Voluntary Contribution received during the year [applicable for sections 13A and 13B]
6
7
Heads of Income
i
Income from house property [ 3 of Schedule HP] (enter nil if loss)
7i
ii
Profits and gains of business or profession [as per item No. D 48 of schedule BP]
7ii
iii
Income under the head Capital Gains
A
Short term (A5 of schedule CG)
7iiiA
Ai
Short-term chargeable @ 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)
Av
84
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(enter nil if loss)
B
Long term (B4 of schedule CG) (enter nil if loss)
7iiiB
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
Sum of Short-term/Lon g-term capital gains
(Av+Biv) (enter nil if loss)
7iiiC
D
Capital gain chargeable @ 30% u/s 115BBH (C2 of
schedule CG)
7iiiD
E
Total capital gains (C + D)
7iiiE
iv
Income from other sources [as per item No. 9 of Schedule OS]
7iv
v
Total (7i + 7ii + 7iiiE + 7iv)
7v
8
Gross income [6+7v-4-5] +3
8
9
Losses of current year to be set off against 7v (total of 2xiv, 3xiv and 4xiv of Schedule CYLA)
9
10
Gross Total Income (8-9)
10
11
Income which is included in 10 and chargeable to tax at special rates (total of col. (i) of
schedule SI)
11
12
Net Agricultural income for rate purpose
12
13
Aggregate Income (10-11+12) [applicable if (10-11) exceeds maximum amount not chargeable
to tax]
13
14
Income chargeable at maximum marginal rates
14
Part B3- Applicable if total income chargeable to tax u/s twenty-second proviso to section 10(23C) or section 13(10)
If yes in Sl. No. A(26) of Part A-General, please the provide computation of Income chargeable under twenty
second proviso to Clause (23C) of section 10/Sub-section (10) of section 13
1
Total Income for the previous year other than Sl. No. 7
Amount in Rs.
2
Total Expenditure incurred in India, for the objects of the assessee
Amount in
Rs.
3
Expenditure to be disallowed
(i)
Expenditure from the corpus standing to the credit of the trust or institution as on the
end of the financial year immediately preceding the previous year relevant to the
assessment year for which income is being computed
Amount in Rs.
(ii)
Expenditure from any loan or borrowing
Amount in Rs.
(iii)
Depreciation in respect of an asset, acquisition of which has been claimed as application
of income, in the same or any other previous year; and
Amount in Rs.
(iv)
Expenditure in the form of contribution or donation to any person.
Amount in Rs.
(v)
Capital expenditure
Amount in Rs.
(vi)
Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation
to twenty second proviso to clause (23C) of section 10 read with sub-clause (ia) of clause
(a) of section 40
Amount in Rs.
(vii)
Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation
to twenty second proviso to clause (23C) of section 10 read with sub-section 3 of section
40A
Amount in Rs.
(viii)
Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation
to twenty second proviso to clause (23C) of section 10 read with section (3A) of section
40A
Amount in Rs.
(ix)
Any other disallowance
Amount in Rs.
(x)
Total expenditure to be disallowed (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix)
Amount in Rs.
4
Additions
(i)
Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule 115BBI>
Amount in Rs
(ii)
Income in respect of which exemption under section 11 is not available, being
anonymous donation (Diii of schedule VC)
Amount in Rs
(iii)
Income chargeable under section 12(2)
Amount in Rs
(iv)
Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) of
Amount in Rs
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
85
Explanation 3A to section 11(1) read with section 80G(2)(b)
(v)
Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) of
Explanation 1A to section 10(23C) read with section 80G(2)(b)
Amount in Rs
(vi)
Any other income on which exemption is not allowable under the Income-tax Act
Amount in Rs
(vii)
Total Additions (i)+(ii)+(iii)+(iv)+(v)+(vi)
Amount in Rs
5
Income chargeable u/s 11(4)
Amount in Rs
6
Sum total [(1-2+3x)+4vii+5)]
Amount in Rs
7
Income not forming part of item No. 6 above
i
Income from house property [ 3 of Schedule HP] (enter nil if loss)
Amount in Rs.
ii
Profits and gains of business or profession [as per item No. D48 of schedule BP]
Amount in Rs.
iii
Income under the head Capital Gains
a
Short term
ai
Short-term chargeable @ 15% (9ii of item E of schedule CG)
Amount in Rs.
aii
Short-term chargeable @ 30% (9iii of item E of schedule CG)
Amount in Rs.
aiii
Short-term chargeable at applicable rate (9iv of item E of schedule CG)
Amount in Rs.
aiv
Short-term chargeable at special rates in India as per DTAA (9v of item E of
Schedule CG)
Amount in Rs.
av
Total Short-term (ai + aii + aiii + aiv) (enter nil if loss)
Amount in Rs.
b
Long term
bi
Long-term chargeable @ 10% (9vi of item E of schedule CG)
Amount in Rs.
bii
Long-term chargeable @ 20% (9vii of item E of schedule CG)
Amount in Rs.
biii
Long-term chargeable at special rates in India as per DTAA (9viii of item E of
schedule CG)
Amount in Rs.
biv
Total Long-term (bi + bii + biii) (enter nil if loss)
Amount in Rs.
c
Sum of Short-term/Lon g-term capital gains (av+biv) (enter nil if loss)
Amount in Rs.
d
Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
Amount in Rs.
e
Total capital gains (c + d)
Amount in Rs.
iv
Income from other sources [as per item No. 9 of Schedule OS]
Amount in Rs.
v
Total (7i+7ii+7iiie+7iv)
Amount in Rs.
8
Losses of current year to be set off against 7v (total of 2xiv, 3xiv and 4xiv of Schedule CYLA)
Amount in Rs.
9
Total Income (6+7-8)
Amount in Rs.
10
Income which is included in 9 and chargeable to tax at special rates (total of col. (i) of schedule SI)
Amount in Rs.
11
Anonymous donations, included in 9, to be taxed under section 115BBC @ 30% (Diii of Schedule VC)
Amount in Rs.
12
Income chargeable u/s 115BBI, included in 9, to be taxed @ 30% (Sl. No 7 of Schedule 115BBI)
Amount in Rs.
13
Income chargeable to tax u/s twenty-second proviso to clause (23C) of section 10 or sub-section (10) of
section 13 (9-10-11-12)
Amount in Rs.
86
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Part B – TTI
Computation of tax liability on total income
1 Tax payable on total income
a
Tax at normal rates on [Sl. No. 17 of Part B1 of Part B-
TI] OR [Sl. No. (13 - 14) of Part B2 of Part B-TI] OR [Sl.
No. 13 of Part B3 of Part B-TI]
1a
b
Tax at special rates (total of col. (ii) of Schedule-SI)
1b
c
Tax on anonymous donation u/s 115BBC @30% on [Sl.
No. 15 of Part B1 of Part B-TI] OR [Sl. No. 11 of Part B3
of Part B-TI]
1c
d
Tax on income chargeable u/s 115BBI @30% on [Sl. No.
16 of Part B1 of Part B-TI] OR [Sl. No. 12 of Part B3 of
Part B-TI]
1d
e
Tax at maximum marginal rate on Sl. No. 14 of Part B2
of Part B-TI
1e
f
Rebate on agricultural income [ In Part B2, applicable if
(10-11) of Part B-TI exceeds maximum amount not
chargeable to tax]
1f
g
Tax Payable on Total Income (1a+ 1b+1c+ 1d+1e- 1f)
1g
2 Surcharge
i
25% of Column (ii) of “Income under section 115BBE”
of Schedule SI
2i
ii
On [1g – (Column (ii) of “Income under section 115BBE”
of Schedule SI)]
2ii
iii
Total (i + ii)
2iii
3 Health and Education cess @ 4% on (1g+ 2iii)
3
4 Gross tax liability (1g+ 2iii + 3)
4
5 Tax relief
a
Section 90/90A (2 of Schedule TR)
5a
b
Section 91 (3 of Schedule TR)
5b
c
Total (5a + 5b)
5c
6 Net tax liability (4 – 5c)
6
7 Interest and fee payable
a
Interest for default in furnishing the 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(i) of 15C)
9c
[भाग II—खण् ड 3(i)]
भारत का रािपत्र
:
असाधारण
87
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
BANK ACCOUNT
13 Do you have a bank account in India
Select Yes or No
a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the Bank
in case of Bank
Accounts held in India
Name of the Bank
Account Number
Type of account
(Dropdown to be provided by e-filing utility)
i
ii
Note:
1) All bank accounts held at any time are to be reported, except dormant A/c
2) In case of multiple accounts, the refund will be credited to one of the validated accounts after processing the return
Rows can be added as required
b) Non- residents, 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/16E furnished by Deductor(s)]
Sl
No
TDS
credit
relating
to self /
other
person
[other
person
as per
rule
37BA(2)]
PAN/Aadhar
of Other
Person (if
TDS credit
related to
other
person)
TAN of the
Deductor/
PAN/Aadhar
of Tenant/
Buyer
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year
(TDS Deducted during
the FY2023-24)
TDS credit being claimed this
Year (only if corresponding
income is being offered for tax
this year), not applicable if
TDS is deducted u/s 194N)
Corresponding
Receipts/
withdrawals
offered
TDS
credit
being
carried
forward
Fin.
Year in
which
deducted
TDS
b/f
Deducted
in own
hands
Deducted in
the hands of
any other
person as
per rule
37BA(2) (if
applicable)
Claimed
in own
hands
Claimed in the hands
of any other person as
per rule 37BA(2) (if
applicable)
Gross
Amount
Head
of
Income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Income TDS
Income TDS
PAN/
Aadhaar
88
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i
C
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS
Sl.
No.
TCS credit
relating to
self /other
person [as
per rule 37-I]
Tax Deduction
and Tax
Collection
Account
Number of the
Collector
PAN of
other
Person (if
TCS credit
related to
other
person)
Unclaimed TCS
brought forward
(b/f)
TCS of the current fin.
Year (tax collected
during the FY 2023-24)
TCS credit being claimed
this Year
TCS
credit
being
carried
forward
Fin. Year
in which
collected
Amount
b/f
Collected
in own
hands
Collected in
the hands of
any other
person as per
rule 37-I (if
applicable)
Claimed in
own hands
Claimed in the
hands of any
other person as
per rule 37-I (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS
PAN
i
NOTE ► Please enter total of column (7)(i) in 9c of Part B-TTI
VERIFICATION
I, son/ daughter of , solemnly declare that to the best of
my knowledge and belief, the information given in the return and the schedules, 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. 24/2024/F. No. 370142/1/2024-TPL(Part-1)]
SURBENDU THAKUR, Under Secy.
Note:- The Income-tax Rules, 1962 were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (i)
vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 83(E), dated the
31st January, 2024.
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
