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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICAION
New Delhi, the 30th April, 2025
No. 41/2025
G.S.R. 279(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend
Income-tax Rules, 1962, namely: -
1.
(1) These rules may be called the Income-tax (Thirteenth Amendment) Rules, 2025;
(2) They shall come into force with effect from the 1st day of April, 2025;
2.
In the Income-tax Rules, 1962 (hereinafter referred to as the said rules), in Appendix II, for FORM ITR-3,
the following FORM shall be substituted, namely: –––
78
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PERSONAL INFORMATION
(A1) First name
(A2) Middle name
(A3) Last name
(A4) PAN
(A5) Flat/Door/Block No.
(A6) Name of
Premises/Building/Village
(A14) Status (Tick) þ
o Individual
o HUF
(A7) Road/Street/Post Office
(A8) Date of Birth/Formation
(DD/MM/YYYY)
(A15) Date of Commencement of
Business (DD/MM/YYYY)
(A9) Area/locality
(A16) Aadhaar Number (12 digits)
(A10) Town/City/District
(A11) State
(A12) PIN code/ZIP code
(A13) Country
(A17) Residential/Office Phone Number with STD
code/Mobile No. 1
Mobile No. 2
(A18) Email Address-1 (self)
Email Address-2
A(19)
(ai)
Due Date for filing return of income [Dropdown to be provided] :
1. 31st July
2. 31st October
3. 30th November
FILING STATUS
(A19)
(aii)
Filed u/s (Tick)[Please see instruction]
o139(1)- On or Before due date, o139(4)- After due date, o139(5)-
Revised Return, o92CD-Modified return, o 119(2)(b)- After
condonation of delay
Or Filed in response to notice u/s
o139(9) o142(1), o148, o153C
(b)
Method of opting-out of new tax regime (if applicable) for current AY
by filing 10IEA (having income from business or profession) (Answer set A)
by exercising the option in the return of income only (form 10IEA is not applicable (Answer set B)
(Set A)
Have you exercised the option u/s 115BAC(6) of Opting out of new tax regime in Form 10-IEA in AY 2024-25?
(a) Yes (If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY
2024-25)
(a1) Do you wish to continue to opt out of New Tax Regime for current assessment year Yes No
(If ‘No’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26)
(b) No (Please select ‘No’, even if Form 10IEA was filed after due date for AY 2024-25)
(b1) Do you wish to opt out of New Tax Regime for current assessment year Yes No
(If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26)
(c) Not Applicable (Return was filed in ITR 1/ ITR 2 / ITR 3 without requirement of Form 10-IEA) for
AY 2024-25
(c1) Do you wish to opt out of New Tax Regime for current assessment year Yes No
(If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26)
(Set B)
Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is “No”) o Yes o No
Note- Option under section 115BAC(6) should be exercised in Form 10IEA on or before the due date for filing
return u/s 139(1).
“ FORM
ITR-3
INDIAN INCOME TAX RETURN
(For individuals and HUFs having income from profits and gains of
business or profession)
(Please see rule 12 of the Income-tax Rules,1962)
(Please refer instructions)
Assessment Year
2 0 2 5 - 2 6
Part A-GEN
GENERAL
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
79
(c)
Are you filing return of income under seventh proviso to Section 139(1) but otherwise not required to furnish
return of income? – (Tick) Yes No
If yes, please furnish following information
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing
return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
(ci)
Have you deposited amount or aggregate of amounts exceeding Rs. 1
Crore in one or more current account during the previous year?
(Yes/No)
Amount (Rs) (If Yes)
(cii)
Have you incurred expenditure of an amount or aggregate of amount
exceeding Rs. 2 lakh for travel to a foreign country for yourself or for
any other person? (Yes/No)
Amount (Rs) (If Yes)
(ciii)
Have you incurred expenditure of amount or aggregate of amount
exceeding Rs. 1 lakh on consumption of electricity during the previous
year? (Yes/No)
Amount (Rs) (If Yes)
(civ)
Are you required to file a return as per other conditions prescribed
under clause (iv) of seventh proviso to section 139(1) (If yes, please
select the relevant condition from the drop-down menu)
(Tick) o Yes o No
(d)
If revised/Defective/Modified, then enter Receipt
No.
and
Date
of
filing
original
return
(DD/MM/YYYY)
/ /
(e)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b),
enter Unique Number/Document Identification Number and date of such
notice/order, or if filed u/s 92CD enter date of advance pricing agreement
(unique
number)
/ /
(f)
Residential Status
in India (for
individuals)
(Tick applicable
option)
A. Resident
o You were in India for 182 days or more during the previous year [section
6(1)(a)]
o You were in India for 60 days or more during the previous year, and have been
in India for 365 days or more within the 4 preceding years [section (6)(1)(c)]
[where Explanation 1 is not applicable]
o You are a citizen of India, who left India, for the purpose of employment, as a
member of the crew of an Indian ship and were in India for 182 days or more
during the previous year and 365 days or more within the preceding 4 years
[Explanation 1(a) of section (6)(1)(c)]
You are a citizen of India or a person of Indian origin and have come on a visit
to India during the previous year and were in India for
a) 182 days or more during the previous year and 365 days or more within the
preceding 4 years; or
b) 120 days or more during the previous year and 365 days or more within the
preceding 4 years if the total income, other than income from foreign sources,
exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)]
B. Resident but
not Ordinarily
Resident
o You have been a non-resident in India in 9 out of 10 preceding years [section
6(6)(a)]
o You have been in India for 729 days or less during the 7 preceding years
[section 6(6)(a)]
You are a citizen of India or person of Indian origin, who comes on a visit to
India, having total income, other than the income from foreign sources, exceeding
Rs. 15 lakh and have been in India for 120 days or more but less than 182 days
during the previous year [section 6(6)(c)]
You are a citizen of India having total income, other than the income from
foreign sources, exceeding Rs. 15 lakh during the previous year and not liable to
tax in any other country or territory by reason of your domicile or residence or any
other criteria of similar nature [section 6(6)(d) rws 6(1A)]
C. Non-resident
You were a non-resident during the previous year.
(i) Please specify the jurisdiction(s) of residence during the previous year -
S.No.
Jurisdiction of residence
Taxpayer Identification Number
1
2
(ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please
specify -
Total period of stay in India during the
previous year (in days)
Total period of stay in India during
the 4 preceding years (in days)
Residential Status in India (for HUF)
(Tick applicable option)
o Resident o Resident but not Ordinarily Resident o Non-
resident
80
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(g)
Do you want to claim the benefit under section 115H? (applicable in case of resident)
o Yes o No
(h)
Are you governed by Portuguese Civil Code as per section 5A? Tick) þ o Yes o No (If “YES” please fill
Schedule 5A)
(i)
Whether this return is being filed by a representative assessee? (Tick) þ o Yes o No If yes, furnish following
information -
(1)
Name of the representative assessee
(2)
Capacity of the Representative (drop down to be provided)
(3)
Address of the representative assessee
(4)
Permanent Account Number (PAN)/Aadhaar No. of the representative assessee
(j)
Whether you were Director in a company at any time during the previous year? (Tick) Yes No
If yes, please furnish following information -
Name of Company
Type of
Company
PAN
Whether its shares are
listed or unlisted
Director Identification Number (DIN)
(k)
Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information
Name of Firm
PAN
(l)
Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes No
If yes, please furnish following information in respect of equity shares
Name of
company
Type of
Company PAN
Opening
balance
Shares acquired during the year
Shares
transferred
during the year
Closing
balance
No. of
shares
Cost of
acquisition
No. of
shares
Date of
subscription
/ purchase
Face
value
per
share
Issue
price
per
share
(in
case
of
fresh
issue)
Purchase
price per
share (in
case of
purchase
from
existing
shareholder)
No. of
shares
Sale
consideration
No. of
shares
Cost of
acquisition
1
2
3
4
5
6
7
8
9
10
11
12
13
14
(m) In case of non-resident, is there a permanent establishment (PE) in India? (Tick) Yes No
(n)
In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No
please provide details of
(a) aggregate of payments arising from the transaction or transactions during the previous year as referred in
Explanation 2A(a) to Section 9(1)(i)
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
(o)
Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible
foreign exchange? Yes No
(p)
Whether you are an FPI? Yes/No If yes, please provide SEBI Regn. No
(q)
Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI
Number
Valid upto date
AUDIT INFORMATION
a1
Are you liable to maintain accounts as per section 44AA? (Tick) Yes No
a2
Whether assessee is declaring income only under section 44AE/44B/44BB/44AD/44ADA/44BBA/44BBC Yes
No
a2i
If No, whether during the year Total sales/turnover/gross receipts of business is between Rs. 1 crore and Rs.
10crores? Yes No, turnover does not exceed 1 crore No , turnover exceeds 10 crores
a2ii
If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover
or gross receipts or on capital account like capital contributions, loans etc. during the previous year, in cash &
non-a/c payee cheque/DD, does not exceed five per cent of said amount? Yes No
a2iii
If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or
on capital account such as asset acquisition, repayment of loans etc., in cash & non-a/c payee cheque/DD during
the previous year does not exceed five per cent of the said payment? Yes No
(b)
Are you liable for audit under section 44AB? (Tick) Yes No
If Yes is selected at (b), mention by virtue of which of the following conditions:
(bi)
Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
(bii)
Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick applicable
section)
44AD, 44ADA, 44AE, 44BB
(biii) Others (Tick)
(c)
If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes No
If Yes, furnish the following information below
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
81
NATURE OF
BUSINESS
NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR
PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN
THOSE DECLARING INCOME UNDER SECTIONS 44AD, 44ADA AND 44AE)
S.No.
Code
[Please see instruction]
Trade name of the
proprietorship, if any
Description
(i)
(ii)
(iii)
Part A-
BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025 OF THE PROPRIETORY BUSINESS OR
PROFESSION (fill items below in a case where regular books of account are maintained, otherwise fill item 6)
SOURCES OF FUNDS
1 Proprietor’s fund
a Proprietor’s capital
a
b Reserves and Surplus
i
Revaluation Reserve
bi
ii Capital Reserve
bii
iii Statutory Reserve
biii
iv Any other Reserve
biv
v Total (bi + bii + biii + biv)
bv
c Total proprietor’s fund (a + bv)
1c
2 Loan funds
a Secured loans
(1)
Date of furnishing of the audit report (DD/MM/YYYY) / /
(2)
Name of the auditor signing the tax audit report
(3)
Membership No. of the auditor
(4)
Name of the auditor (proprietorship/ firm)
(5)
Proprietorship/firm registration number
(6)
Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm
(7) Date of report of the audit
(8) Acknowledgement number of the audit report
(9) UDIN
(di)
Are you liable for Audit u/s 92E? o Yes
o No
(dii)
If (di) is Yes, Whether the accounts have been
audited u/s 92E?
Yes
No
Date of furnishing the
audit
report?
DD/MM/YY
Acknowledgement
number
(diii)
If liable to furnish other audit report, mention whether have you furnished such report. If yes, please provide the
details as under: (Please see Instruction)
Sl.
No.
Section Code
Date (DD/MM/YYYY)
Acknowledgement number
(e)
If liable to audit under any Act other than the Income-tax act, mention the Act, section and date of furnishing the
audit report?
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
82
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i
Foreign Currency Loans
ai
ii Rupee Loans
A From Banks
iiA
B From others
iiB
C Total ( iiA + iiB)
iiC
iii Total (ai + iiC)
aiii
b Unsecured loans (including deposits)
i
From Banks
bi
ii From others
bii
iii Total (bi + bii)
biii
c Total Loan Funds (aiii + biii)
2c
3 Deferred tax liability
3
4 Advances
i
From persons specified in section 40A(2)(b) of
the I. T. Act
i
ii
From others
ii
iii Total Advances (i + ii)
4iii
5 Sources of funds (1c + 2c +3+4iii)
5
APPLICATION OF FUNDS
1 Fixed assets
a Gross: Block
1a
b Depreciation
1b
c Net Block (a – b)
1c
d Capital work-in-progress
1d
e Total (1c + 1d)
1e
2 Investments
a Long-term investments
i
Government and other Securities - Quoted ai
ii Government and other Securities –
Unquoted
aii
iii Total (ai + aii)
aiii
b Short-term investments
i
Equity Shares, including share application
money
bi
ii Preference Shares
bii
iii Debentures
biii
iv Total (bi + bii + biii)
biv
c Total investments (aiii + biv)
2c
3 Current assets, loans and advances
a Current assets
i
Inventories
A Stores/consumables including packing
material
iA
B Raw materials
iB
C Stock-in-process
iC
D Finished Goods/Traded Goods
iD
E Total (iA + iB + iC + iD)
iE
ii Sundry Debtors
aii
iii Cash and Bank Balances
A Cash-in-hand
iiiA
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
83
B Balance with banks
iiiB
C Total (iiiA + iiiB)
iiiC
iv Other Current Assets
aiv
v
Total current assets (iE + aii + iiiC + aiv)
av
b Loans and advances
i
Advances recoverable in cash or in kind or
for value to be received
bi
ii Deposits, loans and advances to corporates
and others
bii
iii Balance with Revenue Authorities
biii
iv Total (bi + bii + biii)
biv
c Total of current assets, loans and advances (av + biv)
3c
d Current liabilities and provisions
i
Current liabilities
A Sundry Creditors
iA
B Liability for Leased Assets
iB
C Interest Accrued on above
iC
D Interest accrued but not due on loans
iD
E Total (iA + iB + iC + iD)
iE
ii Provisions
A Provision for Income Tax
iiA
B Provision for Leave
encashment/Superannuation/Gratuity iiB
C Other Provisions
iiC
D Total (iiA + iiB + iiC)
iiD
iii Total (iE + iiD)
diii
e Net current assets (3c – diii)
3e
4
a Miscellaneous expenditure not written off or
adjusted
4a
b Deferred tax asset
4b
c Profit and loss account/ Accumulated balance
4c
d Total (4a + 4b + 4c)
4d
5 Total, application of funds (1e + 2c + 3e +4d)
5
NO ACCOUNT CASE
6 In a case where regular books of account of business or profession are not
maintained - (furnish the following information as on 31st day of March, 2025, in respect of
business or profession)
a Amount of total sundry debtors
6a
b Amount of total sundry creditors
6b
c Amount of total stock-in-trade
6c
d Amount of the cash balance
6d
Part A-
Manufacturing
Account
Manufacturing Account for the financial year 2024-25 (fill items 1 to 3 in a case where regular
books of account are maintained, otherwise fill items 61 to 65 as applicable)
1 Debits to manufacturing account
A
Opening Inventory
i Opening stock of raw-material
i
ii Opening stock of Work in progress
ii
iii Total (i + ii)
Aiii
B Purchases (net of refunds and duty or tax, if any)
B
C Direct wages
C
84
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
D Direct expenses (Di + Dii + Diii)
D
i Carriage inward
i
ii Power and fuel
ii
iii Other direct expenses
iii
E Factory Overheads
I Indirect wages
i
ii Factory rent and rates
ii
iii Factory Insurance
iii
iv Factory fuel and power
iv
v Factory general expenses
v
vi Depreciation of factory machinery
vi
vii Total ( i + ii + iii + iv + v + vi)
Evii
F Total of Debits to Manufacturing Account ( Aiii + B + C + D + Evii)
1F
2 Closing Stock
i Raw material
2i
ii Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2)
3
Part A-
Trading
Account
Trading Account for the financial year 2024-25(fill items 4 to 12 in a case where regular books of
account are maintained, otherwise fill items 61 to 65 as applicable)
CREDITS TO TRADING ACCOUNT
4 Revenue from operations
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if
any)
i Sale of goods
i
ii Sale of services
ii
iii Other operating revenues (specify nature
and amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv Total (i + ii + iiic)
Aiv
B Gross receipts from Profession
B
C Duties, taxes and cess received or receivable in respect of goods and services
sold or supplied
i Union Excise duties
i
ii Service tax
ii
iii VAT/ Sales tax
iii
iv Central Goods & Service Tax (CGST)
iv
v State Goods & Services Tax (SGST)
V
vi Integrated Goods & Services Tax (IGST)
vi
vii Union Territory Goods & Services Tax (UTGST)
vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi + vii + viii)
Cix
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
85
D Total Revenue from operations (Aiv + B +Cix)
4D
5 Closing Stock of Finished Goods
5
6 Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING ACCOUNT
7 Opening Stock of Finished Goods
7
8 Purchases (net of refunds and duty or tax, if any)
8
9 Direct Expenses (9i + 9ii + 9iii)
9
i Carriage inward
9i
ii Power and fuel
9ii
iii
Other direct expenses
Note: Row can be added as per the nature of
Direct Expenses
9iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty
10i
ii Counter veiling duty
10ii
iii Special additional duty
10iii
iv Union excise duty
10iv
v Service tax
10v
vi VAT/ Sales tax
10vi
vii Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix Integrated Goods & Services Tax (IGST)
10ix
x Union Territory Goods & Services Tax (UTGST)
10x
xi Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii
11 Cost of goods produced – Transferred from Manufacturing Account
11
12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-
7-8-9-10xii-11)
12
12a Turnover from Intraday Trading
12a
12b Income from Intraday Trading - transferred to Profit and Loss account
12b
Part A-P& L
Profit and Loss Account for the financial year 2024-25(fill items 13 to 60 in a case where regular
books of account are maintained, otherwise fill items 61 to 65 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account (12+12b)
13
14 Other income
i
Rent
i
ii
Commission
ii
iii
Dividend income
iii
iv
Interest income
iv
v
Profit on sale of fixed assets
v
vi
Profit on sale of investment being securities
chargeable to Securities Transaction Tax (STT)
vi
vii
Profit on sale of other investment
vii
viii
Gain (loss) on account of foreign exchange
fluctuation u/s 43AA
viii
ix
Profit on conversion of inventory into capital asset
u/s 28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x
Agricultural income
x
xi
Any other income (specify nature and amount)
86
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a
xia
b
xib
C
Total (xia + xib)
xic
xii
Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)
14xii
15 Total of credits to profit and loss account (13+14xii)
15
DEBITS TO PROFIT AND LOSS ACCOUNT
16 Freight outward
16
17 Consumption of stores and spare parts
17
18 Power and fuel
18
19 Rents
19
20 Repairs to building
20
21 Repairs to machinery
21
22 Compensation to employees
i
Salaries and wages
22i
ii
Bonus
22ii
iii
Reimbursement of medical expenses
22iii
iv
Leave encashment
22iv
v
Leave travel benefits
22v
vi
Contribution to approved superannuation fund
22vi
vii
Contribution to recognised provident fund
22vii
viii
Contribution to recognised gratuity fund
22viii
ix
Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which
an expenditure has been incurred
22x
xi
Total compensation to employees (total of 22i to 22x)
22xi
xii
Whether any compensation, included in 22xi, paid
to non-residents
xiia
Yes / No
If Yes, amount paid to non-residents
xiib
23 Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
iii
Keyman’s Insurance
23iii
iv
Other Insurance including factory, office, car,
goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a
non-resident other than a company or a
foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-
resident other than a company or a foreign
company
i
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
87
ii
To others
ii
iii
Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-
resident other than a company or a foreign
company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes
on income)
i
Union excise duty
44i
ii
Service tax
44ii
iii
VAT/ Sales tax
44iii
iv
Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi
State Goods & Services Tax (SGST)
44vi
vii
Integrated Goods & Services Tax (IGST)
44vii
viii
Union Territory Goods & Services Tax (UTGST)
44viii
ix
Any other rate, tax, duty or cess incl STT and
CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi
+ 44vii + 44viii +44ix)
44x
45 Audit fee
45
46 Other expenses (specify nature and amount)
i
i
ii
ii
iii
Total (i + ii)
46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for
amount of Rs. 1 lakh or more is claimed and amount)
i1
47 i1
i2
47 i2
i3
47 i3
i
Rows
can
be
added
as
required
Total
(47i1+47i2+47i3)
47i
ii
Others (more than Rs. 1 lakh) where
PAN/Aadhaar No. is not available (provide name
and complete address)
47ii
iii
Others (amounts less than Rs. 1 lakh)
47iii
iv
Total Bad Debt (47i + 47ii + 47iii)
47iv
48 Provision for bad and doubtful debts
48
88
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
49 Other provisions
49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29
+ 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47 iv + 48 + 49)]
50
51 Interest
i
Paid outside India, or paid in India to a non-
resident other than a company or a foreign
company
i
ii
To others
ii
iii
Total (i + ii)
51iii
52 Depreciation and amortization
52
53 Net profit before taxes (50 – 51iii – 52)
53
PROVISION FOR TAX AND APPROP-RIATIONS
54 Provision for current tax
54
55 Provision for Deferred Tax
55
56 Profit after tax (53 - 54 - 55)
56
57 Balance brought forward from previous year
57
58 Amount available for appropriation (56 + 57)
58
59 Transferred to reserves and surplus
59
60 Balance carried to balance sheet in proprietor’s account (58 –59)
60
PRESUMPTIVE INCOME CASES
61 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION
44AD
SR.NO
Name of Business
Business code
Description
(i)
Gross Turnover or Gross Receipts (iA + iB + iC) (61i limited to Rs.2
Crores, however if 61iB + 61iC is less than or equal to 5% of 61i then the
limit under 61i is extended to Rs.3 Crores.)
61i
A
Through a/c payee cheque or a/c payee bank
draft or bank electronic clearing system
received or other prescribed electronic
modes before specified date
iA
B
Receipts in Cash
iB
C
Any mode other than A and B
iC
(ii)
Presumptive Income under section 44AD (iiA + iiB)
61ii
A
6% of 61iA, or the amount claimed to have
been earned, whichever is higher
iiA
B
8% of (61iB+61iC), or the amount claimed
to have been earned, whichever is higher
iiB
NOTE—If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of
account and have a tax audit under section 44AB
62 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER
SECTION 44ADA
SR.NO
Name of Business
Business code
Description
(i)
Gross Receipts (62i limited to Rs.50 Lakh, however if 62iB + 62iC is less
than or equal to 5% of 62i then limit under 62i is extended to Rs.75 Lakh)
62i
A
Through a/c payee cheque or a/c payee bank draft or bank
electronic clearing system received or prescribed electronic
modes received before specified date
iA
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
89
B
Receipts in Cash
iB
C
Any mode other than A and B
iC
(ii)
Presumptive Income under section 44ADA (50% of 62i, or the amount
claimed to have been earned, whichever is higher)
62ii
NOTE—If income is less than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit
under section 44AB
63 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
SR.NO
Name of Business
Business code
Description
Registration
No. of goods
carriage
Whether
owned/leased/
hired
Tonnage
capacity of
goods
carriage (in
MT)
Number of months
for which goods
carriage was
owned/leased/hired
by assessee
Presumptive income u/s 44AE for the goods
carriage
(Computed @ Rs.1000 per ton per month in
case tonnage exceeds 12MT, or else @
Rs.7500 per month) or the amount claimed
to have been actually earned, whichever is
higher
(i)
(1)
(2)
(3)
(4)
(5)
(a)
(b)
Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles)
Total
(ii)
Total presumptive income from goods carriage u/s 44AE [total of column
(5) of table 63(i)]
63(ii)
NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired
at any time during the year exceeds 10, then , it is mandatory to maintain books of account and have a tax audit under
section 44AB
NO ACCOUNT CASE
64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT
MAINTAINED, furnish the following information for previous year 2024-25 in respect of
business or profession -
(i) For assessee carrying on Business
a Gross receipts (a1 + a2)
ia
1 Through a/c payee cheque or a/c payee bank draft or bank
electronic clearing system received or other prescribed
electronic modes before specified date
a1
2 Any other mode
a2
b Gross profit
ib
c Expenses
ic
d Net profit
64i
(ii) For assessee carrying on Profession
a Gross receipts (a1 + a2)
iia
1 Through a/c payee cheque or a/c payee bank draft or bank
electronic clearing system received or other prescribed
electronic modes before specified date
a1
2 Any other mode
a2
b Gross profit
iib
c Expenses
iic
d Net profit
64ii
(iii) Total profit (64i + 64ii)
64iii
65
i Turnover from speculative activity
65i
ii Gross Profit
65ii
iii Expenditure, if any
65iii
iv Net income from speculative activity (65ii-65iii)
65iv
90
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Part A-
OI
Other Information (mandatory if liable for audit under section 44AB; for others, fill if applicable)
OTHER INFORMATION
1 Method of accounting employed in the previous year (Tick) mercantile cash
2 Is there any change in method of accounting (Tick) Yes No
3a
Increase in the profit or decrease in loss because of deviation, if any, as per
Income Computation Disclosure Standards notified under section 145(2) [column
XI (3) of Schedule ICDS]
3a
3b
Decrease in the profit or increase in loss because of deviation, if any, as per
Income Computation Disclosure Standards notified under section 145(2) [column
XI(4) of Schedule ICDS]
3b
4 Method of valuation of closing stock employed in the previous year
a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate
write 3)
b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate
write 3)
c Is there any change in stock valuation method (Tick) Yes No
d Increase in the profit or decrease in loss because of deviation, if any, from the
method of valuation specified under section 145A
4d
e Decrease in the profit or increase in loss because of deviation, if any, from the
method of valuation specified under section 145A
4e
5 Amounts not credited to the profit and loss account, being -
a the items falling within the scope of section 28
5a
b the proforma credits, drawbacks, refund of duty
of customs or excise or service tax, or refund of
sales tax or value added tax, or refund of GST,
where such credits, drawbacks or refunds are
admitted as due by the authorities concerned
5b
c escalation claims accepted during the previous
year
5c
d any other item of income
5d
e capital receipt, if any
5e
f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
5f
6 Amounts debited to the profit and loss account, to the extent disallowable under
section 36 due to non-fulfilment of conditions specified in relevant clauses
a Premium paid for insurance against risk of
damage or destruction of stocks or store [36(1)(i)] 6a
b Premium paid for insurance on the health of
employees [36(1)(ib)]
6b
c
Any sum paid to an employee as bonus or
commission for services rendered, where such
sum was otherwise payable to him as profits or
dividend [36(1)(ii)]
6c
d Any amount of interest paid in respect of
borrowed capital [36(1)(iii)]
6d
e Amount of discount on a zero-coupon bond
[36(1)(iiia)]
6e
f Amount
of
contributions
to
a
recognised
provident fund [36(1)(iv)]
6f
g Amount of
contributions to
an
approved
superannuation fund [36(1)(iv)]
6g
h Amount of contribution to a pension scheme
referred to in section 80CCD [36(1)(iva)]
6h
i Amount of contributions to an approved gratuity
fund [36(1)(v)]
6i
j Amount of contributions to any other fund
6j
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
91
k
Any
sum
received
from
employees
as
contribution
to
any
provident
fund
or
superannuation fund or any fund set up under
ESI Act or any other fund for the welfare of
employees to the extent not credited to the
employees account on or before the due date
[36(1)(va)]
6k
l Amount of bad and doubtful debts [36(1)(vii)]
6l
m Provision for bad and doubtful debts [36(1)(viia)] 6m
n Amount transferred to any special reserve
[36(1)(viii)]
6n
o Expenditure for the purposes of promoting
family planning amongst employees [36(1)(ix)]
6o
p
Amount of securities transaction paid in respect
of transaction in securities if such income is not
included in business income [36(1)(xv)]
6p
q
Marked to market loss or other expected loss as
computed in accordance with the ICDS notified
u/s 145(2) [36(1)(xviii)]
6q
r Any other disallowance
6r
s Total amount disallowable under section 36 (total of 6a to 6r)
6s
7 Amounts debited to the profit and loss account, to the extent disallowable under
a Expenditure of capital nature [37(1)]
7a
b Expenditure of personal nature [37(1)]
7b
c Expenditure laid out or expended wholly and
exclusively NOT for the purpose of business or 7c
d
Expenditure on advertisement in any souvenir,
brochure, tract, pamphlet or the like, published by a
political party [37(2B)]
7d
e Expenditure by way of penalty or fine for violation
of any law for the time being in force
7e
f Any other penalty or fine
7f
g Expenditure incurred for any purpose which is an
offence or which is prohibited by law
7g
h Amount of any liability of a contingent nature
7h
i Any other amount not allowable under section 37
7i
j Total amount disallowable under section 37 (total of 7a to 7i)
7j
8
A Amounts debited to the profit and loss account, to the extent disallowable
under section 40
a
Amount disallowable under section 40 (a)(i), on
account of non-compliance with the provisions of
Chapter XVII-B
Aa
b
Amount disallowable under section 40(a)(ia) on
account of non-compliance with the provisions of
Chapter XVII-B
Ab
c
Amount disallowable under section 40(a)(ib), on
account of non-compliance with the provisions of
Chapter VIII of the Finance Act, 2016
Ac
d
Amount disallowable under section 40(a)(iii) on
account of non-compliance with the provisions of
Chapter XVII-B
Ad
e Amount of tax or rate levied or assessed on the
basis of profits [40(a)(ii)]
Ae
f Amount paid as wealth tax [40(a)(iia)]
Af
g Amount paid by way of royalty, license fee,
service fee etc. as per section 40(a)(iib)
Ag
h
Amount of interest, salary, bonus, commission or
remuneration paid to any partner or member
inadmissible under section [40(b)/40(ba)]
Ah
i Any other disallowance
Ai
j Total amount disallowable under section 40(total of Aa to Ai)
8Aj
92
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
B Any amount disallowed under section 40 in any preceding previous year but
allowable during the previous year
8B
9 Amounts debited to the profit and loss account, to the extent disallowable under
section 40A
a Amounts paid to persons specified in section
40A(2)(b)
9a
b
Amount paid otherwise than by account payee
cheque or account payee bank draft or use of
electronic clearing system through a bank account or
through such electronic mode as may be prescribed,
disallowable under section 40A(3)
9b
c Provision for payment of gratuity [40A(7)]
9c
d
Any sum paid by the assessee as an employer for
setting up or as contribution to any fund, trust,
company, AOP, or BOI or society or any other
institution [40A(9)]
9d
e Any other disallowance
9e
f Total amount disallowable under section 40A (total of 9a to 9e)
9f
10 Any amount disallowed under section 43B in any preceding previous year but
allowable during the previous year
a Any sum in the nature of tax, duty, cess or fee under
any law
10a
b
Any sum payable by way of contribution to any
provident fund or superannuation fund or gratuity
fund or any other fund for the welfare of employees
10b
c Any sum payable to an employee as bonus or
commission for services rendered
10c
d
Any sum payable as interest on any loan or
borrowing from any public financial institution or a
State financial corporation or a State Industrial
investment corporation
10d
da
Any sum payable as interest on any loan or
borrowing from such class of non-banking financial
companies as may be notified by the Central
Government, in accordance with the terms and
conditions of the agreement governing such loan or
borrowing
10da
e
Any sum payable as interest on any loan or
borrowing from any scheduled bank or a co-
operative bank other than a primary agricultural
credit or a primary co-operative agricultural and
rural development bank
10e
f Any sum payable towards leave encashment
10f
g Any sum payable to the Indian Railways for the use
of railway assets
10g
h
Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
Micro, Small and Medium Enterprises Development
Act, 2006
10h
i Total amount allowable under section 43B (total of 10a to 10h)
10i
11 Any amount debited to profit and loss account of the previous year but
disallowable under section 43B
a Any sum in the nature of tax, duty, cess or fee under
any law
11a
b
Any sum payable by way of contribution to any
provident fund or superannuation fund or gratuity
fund or any other fund for the welfare of employees
11b
c Any sum payable to an employee as bonus or
commission for services rendered
11c
d
Any sum payable as interest on any loan or
borrowing from any public financial institution or a
State financial corporation or a State Industrial
investment corporation
11d
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
93
da
Any sum payable as interest on any loan or
borrowing from such class of non-banking financial
companies as may be notified by the Central
Government, in accordance with the terms and
conditions of the agreement governing such loan or
borrowing
11da
e
Any sum payable as interest on any loan or
borrowing from any scheduled bank or a co-
operative bank other than a primary agricultural
credit society or a primary co-operative agricultural
and rural development bank
11e
f Any sum payable towards leave encashment
11f
g Any sum payable to the Indian Railways for the use
of railway assets
11g
h
Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
Micro, Small and Medium Enterprises Development
Act, 2006
11h
i Total amount disallowable under Section 43B (total of 11a to 11h)
11i
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty
12a
b Service tax
12b
c VAT/sales tax
12c
d Central Goods & Service Tax (CGST)
12d
e State Goods & Services Tax (SGST)
12e
f Integrated Goods & Services Tax (IGST)
12f
g Union Territory Goods & Services Tax (UTGST)
12g
h Any other tax
12h
i Total amount outstanding (total of 12a to 12h)
12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA
13
14 Any amount of profit chargeable to tax under section 41
14
15 Amount of income or expenditure of prior period credited or debited to the profit
and loss account (net)
15
16 Amount of expenditure disallowed u/s 14A
16
17
Whether assessee is exercising option under subsection 2A of section 92CE Tick) Yes
No
[If yes, please fill schedule TPSA]
17
Part A –
QD
Quantitative details (mandatory if liable for audit under section 44AB)
QUANTITATIVE DETAILS
(a) In the case of a trading concern
1 Opening stock
1
2 Purchase during the previous year
2
3 Sales during the previous year
3
4 Closing stock
4
5 Shortage/ excess, if any
5
(b) In the case of a manufacturing concern
6 Raw materials
a Opening stock
6a
b Purchases during the previous year
6b
c Consumption during the previous year
6c
d Sales during the previous year
6d
e Closing stock
6e
f Yield finished products
6f
g Percentage of yield
6g
h Shortage/ excess, if any
6h
94
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
7 Finished products/ By-products
a opening stock
7a
b purchase during the previous year
7b
c quantity manufactured during the previous year
7c
d sales during the previous year
7d
e closing stock
7e
f shortage/ excess, if any
7f
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule S
Details of Income from Salary
SALARIES
Name of Employer
Nature of employer (Tick)
Drop down to be provided
TAN of Employer (mandatory if tax is
deducted)
Address of employer
Town/City
State
Pin code/Zip code
1 Gross Salary (1a + 1b + 1c+1d+1e+1f)
1
a Salary as per section 17(1) (drop down to be provided)
1a
b Value of perquisites as per section 17(2) (drop down to
be provided)
1b
c Profit in lieu of salary as per section 17(3) (drop down
to be provided)
1c
d Income from retirement benefit account maintained
in a notified country u/s 89A
1d
e Income from retirement benefit account maintained
in a country ‘other than notified country’ u/s 89A
1e
f
Income taxable during the previous year on which
relief u/s 89A was claimed in any earlier previous
year
1f
(Add multiple rows for Gross Salary in case of more than one employer)
2 Total Gross Salary (from all employers)
2
2a Income claimed for relief from taxation u/s 89A
2a
3
Less allowances to the extent exempt u/s 10
(drop-down to be provided in e-filing utility) (please refer instructions)
(Note-Ensure that it is included in Total Gross salary in (2) above)
3
4 Net Salary (2 – 2a-3)
4
5 Deduction u/s 16 (5a + 5b + 5c)
5
a Standard deduction u/s 16(ia)
5a
b Entertainment allowance u/s 16(ii)
5b
c Professional tax u/s 16(iii)
5c
6 Income chargeable under the Head ‘Salaries’ (4 - 5)
6
Schedule HP
Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of
property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country PIN Code/ Zip Code
Is the property co-owned? o Yes o No (if “YES” please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property
I
II
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
95
[Tick the applicable
option]
Let out
Self-occupied
o Deemed let out
Name(s) of
Tenant(s) (if let
out)
PAN/Aadhaar No. of Tenant(s) (Please
see note)
PAN/TAN/Aadhaar No. of Tenant(s) (if
TDS credit is claimed)
I
II
a
Gross rent received or receivable or lettable value
1a
b
The amount of rent which cannot be
1b
c
Tax paid to local authorities
1c
d
Total (1b + 1c)
1d
e
Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2) of the
1e
f
Annual value of the property owned (own percentage share x 1e)
1f
g
30% of 1f
1g
h
Interest payable on borrowed capital
(Details are to be filled in the drop down to
be provided in e-filing utility)
1h
i
Total (1g+ 1h)
1i
j
Arrears/Unrealised rent received during the year less 30%
1j
k
Income from house property 1 (1f – 1i + 1j)
1k
(fill up details separately for each property)
2 Pass through income/Loss if any *
2
3 Income under the head “Income from house property” (Ʃ1k + 2)
(if negative take the figure to 2i of schedule CYLA)
3
NOTE ► Please include the income of the specified persons referred to in Schedule SPI and Pass-through income referred to in schedule PTI while
computing the income under this head
NOTE ► Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule BP
Computation of income from business or profession
INCOME FROM BUSINESS OR PROFESSION
A From business or profession other than speculative business and specified business
1 Profit before tax as per profit and loss account (item 53, 61(ii), 62(ii), 63(ii), 64(iii) and 65(iv)
of P&L)
1
2a
Net profit or loss from speculative business included in 1 (enter –ve sign in case
of loss) [Sl.no.12b of Trading account + Sl.no 65iv of Schedule P&L]
2a
2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign
in case of loss)
2b
3
Income/ receipts
credited to profit
and loss account
considered
under
other
heads of income
or chargeable u/s
115BBF
or
chargeable
u/s
115BBG
or
chargeable
u/s
115BBH
a
Salaries
3a
b
House property
3b
c
Capital gains
3c
d
Other sources
3d
di
Dividend income
3di
dii
other than Dividend income
3dii
e
u/s 115BBF
3e
f
u/s 115BBG
3f
g
u/s 115BBH (net of Cost of Acquisition)
3g
(Item No
A of
Schedule
VDA)
4a
Profit
or
loss
included
in
1,
which
is
referred
to
in
section
44AD/44ADA/44AE/44B/44BB/44BBA/44BBC/44DA (drop down to be provided
4a
4b Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown
to be provided and capture as individual line item)
4b
5 Income credited to Profit and Loss account (included in 1) which is exempt
a
Share of income
5a
b
Share of income
5b
96
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
c
Any other exempt
income (specify
i
ci
ii
cii
iii Total (ci + cii)
5ciii
d
Total exempt income (5a + 5b +
5d
6 Balance (1– 2a – 2b – 3a - 3b – 3c - 3d – 3e - 3f -3g– 4a-4b– 5d)
6
7
Expenses debited to
profit
and
loss
account
considered
under other heads of
income/related
to
income chargeable u/s
115BBF
or
u/s
115BBG
or
u/s
115BBH
a
Salaries
7a
b
House property
7b
c
Capital gains
7c
d
Other sources
7d
e
u/s 115BBF
7e
f
u/s 115BBG
7f
g
u/s 115BBH (other than
Cost of Acquisition u/s
115BBH)
7g
8a Expenses debited to profit and loss account which relate to exempt
income
8a
8b Expenses debited to profit and loss account which relate to exempt income and disallowed
u/s 14A (16 of Part A-OI)
8b
9 Total (7a + 7b + 7c + 7d + 7e + 7f +7g+ 8a+8b)
9
10 Adjusted profit or loss (6+9)
10
11 Depreciation and amortization debited to profit and loss account
11
12 Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-
DEP)
12i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
12ii
iii Total (12i + 12ii)
12iii
13
Profit or loss after adjustment for depreciation (10 +11 – 12iii)
13
14 Amounts debited to the profit and loss account, to the extent disallowable under
section 36 (6 s of PartA-OI)
14
15 Amounts debited to the profit and loss account, to the extent disallowable under
section 37 (7J of PartA-OI)
15
16 Amounts debited to the profit and loss account, to the extent disallowable under
section 40 (8Aj of PartA-OI)
16
17 Amounts debited to the profit and loss account, to the extent disallowable under
section 40A (9F of PartA-OI)
17
18 Any amount debited to profit and loss account of the previous year but
disallowable under section 43B (11i of PartA-OI)
18
19
Interest disallowable under section 23 of the Micro, Small and Medium
Enterprises Development Act,2006
19
20 Deemed income under section 41
20
21 Deemed income under section 32AD/ 33AB/ 33ABA/ 35ABA /35ABB/ 40A(3A)/
72A/80HHD/ 80-IA
21
22 Deemed income under section 43CA
22
23 Any other item of addition under section 28 to 44DA
23
24
Any other income not included in profit and loss account/any other expense not
allowable (including income from salary, commission, bonus and interest from
firms in which individual/HUF/prop. concern is a partner)
24
25 Increase in profit or decrease in loss on account of ICDS adjustments and
deviation in method of valuation of stock (Column 3a + 4d of Part A - OI)
25
26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25)
26
27 Deduction allowable under section 32(1)(iii)
27
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
97
28
Amount of deduction under section 35 or 35CCC or 35CCD in excess of the
amount debited to profit and loss account (item x(4) of Schedule ESR) (if amount
deductible under section 35 or 35CCC or 35CCD is lower than amount debited to
P&L account, it will go to item 24)
28
29 Any amount disallowed under section 40 in any preceding previous year but
allowable during the previous year (8B of PartA-OI)
29
30 Any amount disallowed under section 43B in any preceding previous year but
allowable during the previous year (10i of PartA-OI)
30
31 Any other amount allowable as deduction
31
32 Decrease in profit or increase in loss on account of ICDS adjustments and
deviation in method of valuation of stock (Column 3b + 4e of Part A- OI)
32
33 Total (27+28+29+30+31+32)
33
34 Income (13+26-33)
34
35 Profits and gains of business or profession deemed to be under -
i Section 44AD (61(ii) of schedule P&L)
35i
ii Section 44ADA (62(ii) of schedule P&L)
35ii
iii Section 44AE (63(ii) of schedule P&L)
35ii
i
iv Section 44B
35i
v
v Section 44BB
35v
via Section 44BBA
35v
ia
vib Section 44BBC
35v
ib
vii Section 44DA
35v
ii
(item 4 of
Form 3CE)
viii Total (35i to 35vii)
35vi
ii
36 Net profit or loss from business or profession other than speculative and
specified business (34 + 35viii)
36
37
Net Profit or loss from business or profession other than speculative business and
specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is
not applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+ 37b +
37c + 37d + 37e + 37f)
A37
a Income chargeable under Rule 7
37a
b Deemed income chargeable under Rule 7A
37b
c Deemed income chargeable under Rule 7B(1)
37c
d Deemed income chargeable under Rule 7B(1A)
37d
e Deemed income chargeable under Rule 8
37e
f Income other than Rule 7A, 7B & 8 (Item No. 36)
37f
38
Balance of income deemed to be from agriculture, after applying Rule 7, 7A,
7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance
Act
[4b-(37a+37b+37c+37d+37e)]
38
B Computation of income from speculative business
39 Net profit or loss from speculative business as per profit or loss account (Item No. 2a)
39
40 Additions in accordance with section 28 to 44DA
40
41 Deductions in accordance with section 28 to 44DA
41
42 Income from speculative business (39+ 40 – 41) (if loss, take the figure to 6xvi of schedule CFL)
B42
C Computation of income from specified business under section 35AD
43 Net profit or loss from specified business as per profit or loss account
43
44 Additions in accordance with section 28 to 44DA
44
45 Deductions in accordance with section 28 to 44DA (other than deduction under section, (i) 35AD,
(ii) 32 or 35 on which deduction u/s 35AD is claimed)
45
46 Profit or loss from specified business (43 + 44 -45)
46
47 Deductions in accordance with section 35AD(1)
47
48 Income from Specified Business (46-47) (if loss, take the figure to 7xvi of schedule CFL)
C48
49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected
from drop down menu)
C49
D
D
D
Income chargeable under the head ‘Profits and gains from business or profession’
A37+B42+C48)
98
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
E Intra head set off of business loss of current year
Sl.
Type of Business income
Income of current year (Fill this
column only if figure is zero or
positive)
Business loss
set off
Business income
remaining after set off
(1)
(2)
(3) = (1) – (2)
i Loss to be set off (Fill this row only if figure
is negative)
(A37)
ii Income from speculative business
(B42)
iii Income from specified business
(C48)
iv Total loss set off (ii + iii)
v Loss remaining after set off (i – iv)
NOTE Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head
Schedule DPM Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as
deduction under any other section)
DEPRECIATION ON PLANT AND MACHINERY
1 Block of assets
Plant and machinery
2 Rate (%)
15
30
40
45
(i)
(ii)
(iii)
(iv)
3a Written down value on the first
day of previous year
3b Adjustment as per second proviso
to sub-section (3) of section
115BAC (Refer to rule 5)
3 Total (3a + 3b)
4 Additions for a period of 180 days
or more in the previous year
5 Consideration or other realization
during the previous year out of 3
or 4
6 Amount on which depreciation at
full rate to be allowed (3 + 4 -5)
(enter 0, if result is negative)
7 Additions for a period of less
than 180 days in the previous
year
8 Consideration or other
realizations during the year out
of 7
9 Amount on which depreciation at
half rate to be allowed (7-8)
(enter 0, if result is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Additional depreciation, if any, on
4
13 Additional depreciation, if any, on
7
14 Additional depreciation relating
to immediately preceding year on
asset put to use for less than 180
days
15 Total depreciation
(10+11+12+13+14)
16 Depreciation disallowed under
section 38(2) of the I.T. Act (out of
column 15)
17 Net aggregate depreciation (15-16)
18 Proportionate aggregate
depreciation allowable in the event
of succession, amalgamation,
demerger etc. (out of column 17)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
99
19 Expenditure incurred in
connection with transfer of asset/
assets
20 Capital gains/ loss under section 50
(5 + 8 -3 - 4 -7 -19) (enter negative
only if block ceases to exist)
21 Written down value on the last
day of previous year (6+ 9 -15)
(enter 0 if result is negative)
Schedule DOA Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction)
DEPRECIATION ON OTHER ASSETS
1 Block of assets
Land
Building (not including land) Furniture and
fittings
Intangible
assets
Ships
2 Rate (%)
Nil
5
10
40
10
25
20
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
3 Written down value on the first
day of previous year
4 Additions for a period of 180
days or more in the previous year
5 Consideration
or
other
realization during the previous
year out of 3 or 4
6 Amount on which depreciation at
full rate to be allowed (3 + 4 -5)
(enter 0, if result is negative)
7 Additions for a period of less
than 180 days in the previous
year
8 Consideration
or
other
realizations during the year out
of 7
9 Amount on which depreciation at
half rate to be allowed (7-8)
(enter 0, if result is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Total depreciation (10+11)
13 Depreciation disallowed under
section 38(2) of the I.T. Act (out
of column 12)
14 Net aggregate depreciation (12-
13)
15 Proportionate
aggregate
depreciation allowable in the
event
of
succession,
amalgamation,
demerger
etc.
(out of column 14)
16 Expenditure
incurred
in
connection with transfer of asset/
assets
17 Capital gains/ loss under section
50
(5 + 8 -3-4 -7 -16) (enter negative
only if block ceases to exist)
18 Written down value on the last
day of previous year (6+ 9 -12)
(enter 0 if result is negative)
100
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule
DEP
Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as
deduction under any other section)
SUMMARY OF DEPRECIATION ON ASSETS
1
Plant and machinery
a Block entitled for depreciation @ 15 per cent
(Schedule DPM -17i or 18i as applicable)
1a
b Block entitled for depreciation @ 30
per cent
(Schedule DPM - 17ii or 18ii as applicable)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM - 17iii or 18iii as applicable)
1c
d Block entitled for depreciation @ 45 per cent
( Schedule DPM - 17iv or 18iv as applicable)
1d
e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 14ii or 15ii as applicable)
2a
B Block entitled for depreciation @ 10 per cent
(Schedule DOA- 14iii or 15iii as applicable)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 14iv or 15iv as applicable)
2c
d Total depreciation on building (total of 2a + 2b + 2c)
2d
3 Furniture and fittings (Schedule DOA- 14v or 15v as applicable)
3
4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable)
4
5 Ships (Schedule DOA- 14vii or 15vii as applicable)
5
6 Total depreciation (1e+2d+3+4+5)
6
Schedule DCG
Deemed Capital Gains on sale of depreciable assets
DEEMED CAPITAL GAINS
1
Plant and machinery
a Block entitled for depreciation @ 15 per
cent(Schedule DPM - 20i)
1a
b Block entitled for depreciation @ 30 per cent
(Schedule DPM – 20ii)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM - 20iii)
1c
d Block entitled for depreciation @ 45 per cent
(Schedule DPM - 20iv)
1d
e Total (1a +1b + 1c+1d)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 17ii)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 17iii)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 17iv)
2c
d Total (2a + 2b + 2c)
2d
3 Furniture and fittings (Schedule DOA- 17v)
3
4 Intangible assets (Schedule DOA- 17vi)
4
5 Ships (Schedule DOA- 17vii)
5
6 Total (1e+2d+3+4+5)
6
Schedule ESR
Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD)
Sl No
Expenditure of the nature
referred to in section
(1)
Amount, if any, debited to
profit and loss account
(2)
Amount of deduction
allowable
(3)
Amount of deduction in excess of the
amount debited to profit and loss account
(4) = (3) - (2)
i
35(1)(i)
ii
35(1)(ii)
iii
35(1)(iia)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
101
iv
35(1)(iii)
V
35(1)(iv)
vi
35(2AA)
vii
35(2AB)
viii
35CCC
ix
35CCD
X
Total
NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the
details as per Schedule RA.
Schedule CG
Capital Gains
CAPITAL GAINS
A Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents)
Short-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property)
Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains () [in case (aii) does not exceed 1.10
times (ai), take this figure as (ai), or else take (aii)]
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii + biii)
biv
c Balance (aiii – biv)
1c
d Deduction under section 54B/54G/54GA (Specify details initem D
below)
1d
e Short-term Capital Gains on Immovable property (1c - 1d)
A1e
f In case of transfer of immovable property, please furnish the following details (see note)
S.No. Name of
buyer(s)
PAN/Aadhaar
No. of
buyer(s)
Percentage
share
Amount
Address of
property, Country
code, Zip code
Pin
code
State
NOTE
►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by
buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2 From slump sale
a i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or
aii)
2aii
b Net worth of the undertaking or division
2b
(6(e) of Form 3CEA)
c Short term capital gains from slump sale (2aiii-2b)
A2c
3
From sale of equity share or unit of equity oriented
Mutual Fund (MF) or unit of a business trust on
which STT is paid under section 111A or
115AD(1)(ii) proviso (for FII) (where A4 is not
applicable)
Where transfer was before
23rd July2024
Where transfer was on or
after 23rd July 2024
a Full value of consideration
3a
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (3a – 3biv)
3c
102
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
d
Loss to be disallowed u/s 94(7) or 94(8)- for
example if asset bought/acquired within 3
months
prior
to
record
date
and
dividend/income/bonus units are received, then
loss arising out of sale of such asset to be ignored
(Enter positive value only)
3d
e Short-term capital gain on equity share or equity
oriented MF (STT paid) (3c +3d)
3ei
3eii
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 covered u/s 111A (A4ai + A4aii)
A4a
i) Where the transfer was before 23rd July 2024
A4ai
ii) Where the transfer was on or after 23rd July 2024
A4aii
b STCG from sale of shares not covered in sl.no. 4a or sale of debentures
A4b
5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section
115AD
a
i In case securities sold include shares of a company other
than quoted shares, enter the following details
a Full
value
of
consideration
received/receivable
in
respect
of
unquoted shares
ia
b Fair market value of unquoted shares
determined in the prescribed manner
ib
c Full value of consideration in respect of
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
(higher of a or b)
ic
ii Full value of consideration in respect of
securities other than unquoted shares
ii
iii Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii + biii)
biv
c Balance (5aiii – biv)
5c
d
Loss to be disallowed u/s 94(7) or 94(8)- for
example if security bought/acquired within 3
months
prior
to
record
date
and
dividend/income/bonus units are received, then
loss arising out of sale of such security to be
ignored (Enter positive value only)
5d
e Short-term capital gain on sale of securities (other than those at A3 above) by an FII (5c +5d)
A5e
6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
a
i In case assets sold include shares of a company other
than quoted shares, enter the following details
a Full value of consideration received/receivable in
respect of unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii Full value of consideration in respect of assets other than
unquoted shares
aii
iii Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii + biii)
biv
c Balance (6aiii – biv)
6c
d
In case of asset (security/unit) loss to be disallowed u/s 94(7) or
94(8)- for example if asset bought/acquired within 3 months prior
to record date and dividend/income/bonus units are received, then
loss arising out of sale of such asset to be ignored (Enter positive
value only)
6d
e Deemed short term capital gains on depreciable assets (6 of
schedule- DCG)
6e
f Deduction under section 54G/54GA
6f
g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e -6f)
A6g
7 Amount deemed to be short term capital gains
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
103
a Whether any amount of unutilized capital gain on asset transferred during the previous years shown below
was deposited in the Capital Gains Accounts Scheme within due date for that year?
o Yes o No o Not applicable. If yes, then provide the details below
Sl. Previous year in
which asset
transferred
Section under
which deduction
claimed in that
year
New asset acquired/constructed
Amount not used
for new asset or
remained
unutilized in
Capital gains
account (X)
Previous year
in which asset
acquired/
constructed
Amount utilized out of Capital
Gains account
i 2021-22
54G/54GA
ii 2022-23
54B/54G/54GA
iii 2023-24
54B/54G/54GA
b Amount deemed to be short term capital gains u/s 54B/54G/54GA, other than at ‘a’
Total amount deemed to be short term capital gains (aXi + aXii +aXiii+ b)
A7
8 Pass Through Income/Loss in the nature of Short-Term Capital Gain, (Fill up schedule PTI)
(A8ai+A8aii + A8b + A8c)
A8
ai Pass Through Income/Loss in the nature of Short-Term
Capital Gain, chargeable @ 15%
A8ai
aii Pass Through Income/ Loss in the nature of Short-Term
Capital Gain, chargeable @ 20%
A8aii
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 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 as per DTAA
A 9a
b
Total amount of STCG claimed as chargeable to tax at special rates as per
DTAA
A9b
A(A)
Capital Loss on buy back of shares on or after 01st October 2024. [ Short Term Capital loss @20%
/ 30% / Applicable rate]
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered)
A(A)
10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8 – A9a+A(A))
A10
A10
B Long-term capital gain (LTCG) (Sub-items, 6, 7, 8 & 9 are not applicable for residents)
Long-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property from a to f)
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
iia
Cost of acquisition with indexation
(Applicable only for:
(A) Transfers before 23rd July 2024, or
(B) Residents for computational purposes under second proviso to section
112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024
biia
iib Total cost of improvement
b
(a) Cost of improvement without indexation
biib(a)
(b) Year of improvement
104
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(c) Cost of Improvement with indexation
b & c applicable only for:
(A) Transfers before 23rd July 2024, or
(B) Residents for computational purposes under second proviso to section 112(1)(a)
where acquisition is before and transfer is on or after 23rd July 2024
biib(c)
Add row
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (where transfer is before 23rd July 2024 biia + ∑biib(c) + biii; where transfer is on
or after 23rd July 2024 bi + ∑biib(a) + biii)
biv
iva
Total (only for the purpose of computing eiB) (biia + Ʃbiib(c) + biii)
(Applicable for Residents for computational purposes under second proviso to section
112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024)
biva
c Balance (aiii – biv )
1c
ca
Balance (aiii – biva)
(Applicable for Residents for computational purposes under second proviso to section
112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024)
(only for the purpose of computing eiB)
(In case of negative, to be considered as nil)
1ci
d Deduction under section 54/54B/54D/54EC/54F/54G/54GA (Specify details in item D below) 1d
e Long-term Capital Gains on Immovable property (1c - 1d)
B1e
ea Long term Capital Gains on Immovable property (1ca – 1d)
(Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where
acquisition is before and transfer is on or after 23rd July 2024 )
(only for the purpose of computing eiB)
(In case of negative, to be considered as nil)
B1ea
ei Where acquisition is before 23rd July 2024 and transfer is on or after 23rd July 2024 (for residents only)
A.
Tax as per 112(1)(a)(ii)(B) (1e*12.5%)
B.
Tax for the purposes of second proviso to section 112(1)(a) (1ea*20%)
(Note: Tax computed at (ei) is for determining ‘excess amount to be ignored in e(ii)’)
B1ei(A)
B1ei(B)
eii Excess amount, if any, that is required to be ignored as per second proviso to section 112(1)(a) (for
residents only) [B1ei(A)- B1ei(B)]
B1eii
f In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadhaar No.
of buyer(s)
Percentage
share
Amount
Address of property,
Country code, Zip code
Pin code
and state
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.
g Total Long-term Capital Gains on Immovable property (ƩB1e) where transfer was
(a) Before 23rd July 2024 (sum of capital gains on all properties transferred before 23rd July 2024)
(b)
On or after 23rd July 2024 (sum of capital gains on all properties transferred on or after 23rd July 2024)
(c) Total excess tax to be ignored (ƩB1eii)
2 From slump sale
Where transfer was before
23rd July 2024 (i)
Where transfer was on or after 23rd
July 2024 (ii)
a
i
Fair market value as per Rule
11UAE(2)
2ai
Fair market value as per Rule
11UAE(3)
2aii
Full value of consideration (higher of ai
or aii)
2aii
b Net worth of the undertaking or division
2b
(6(e) of Form 3CEA)
(6(e) of Form 3CEA)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
105
c Balance (2aiii – 2b)
2c
d Deduction u/s 54EC /54F (Specify details in
item D below)
2d
e
Long term capital gains from slump sale
(2c-2d)
B2e B2ei
B2eii
3 From residents from sale of unlisted bonds or unlisted debenture (other than capital indexed bonds issued by
Government) (applicable only where transfer was before 23rd July 2024)
a Full value of consideration
3a
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with
transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (3a – biv)
3c
d Deduction under section 54F (Specify details in item D
below)
3d
e LTCG on bonds or debenture (3c – 3d)
B3e
4(i) From sale of listed securities (other than a unit) or zero-
coupon bonds as per Section 112(1)
Where transfer was
before 23rd July 2024
(i)
Where transfer was on or after 23rd
July 2024 (ii)
a
Full value of consideration
4a
b
Deductions under section 48
i Cost of acquisition with indexation
bi
ia Cost of acquisition without indexation
(where transfer was before 23rd July
2024, applicable only for the purpose of
computing excess tax to be ignored as
per proviso to 112(1))
bia
ii Cost of improvement with indexation
bii
iia Cost of improvement without
indexation (where transfer was before
23rd July 2024, applicable only for the
purpose of computing excess tax to be
ignored as per proviso to 112(1))
biia
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (where transfer was before 23rd
July 2024, bi + bii +biii)
(where transfer was on or after 23rd
July 2024, bia +biia +biii)
biv
iva Total (bia + biia + biii) (for the purpose
of computing excess as per proviso
section 112(1)) (applicable where
transfer was before 23rd July, 2024)
biva
c
Balance (4a – biv)
4c
ca
Balance (4a – 4biva) (for the purpose
of computing excess tax as per
proviso to section 112(1)) (applicable
where transfer was before 23rd July
2024)
4ca
d
Deduction under section 54F (Specify
details in item D below)
4d
e
Long-term Capital Gains on assets at B4 above
(4c – 4d)
(i)
Before 23rd July 2024,
(ii)
On or After 23rd July 2024
B4(i)e
B4(i)ei
B4(i)eii
ea
Long-term Capital Gains on assets at B4 above
where transfer was before 23rd July 2024 (4ca –
4d)
(for the purpose of computing excess tax as per
proviso to section 112(1))
106
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
f
Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A)
[LTCG at 20 % with indexation] [ B4(ei)*20%]
(applicable where transfer was before 23rd July,
2024)
B4(i)f
g
Tax as per 1st Proviso to section 112(1) [LTCG at
10 % without indexation] [ B4(ea)*10%]
(applicable where transfer was before 23rd July,
2024)
B4(i)g
h
Excess amount that is required to be ignored as
per 1st proviso to section 112(1) [B4(f) – B4(g)]
(applicable where transfer was before 23rd July
2024)
B4(i)h
4(ii) From sale of GDR of an Indian company referred in sec.
115ACA (applicable only for resident individuals)
Where transfer was
before 23rd July 2024
(i)
Where transfer was on or after 23rd
July 2024 (ii)
a Full value of consideration
4a
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (3a – biv)
4c
d Deduction under sections 54F (Specify details
in item D below)
4d
e Long-term Capital Gains on assets at B3
above where transfer was (3c – 3d)
i. Before 23rd July 2024
ii. On or After 23rd July 2024
B4(ii)e
B4(ii)ei
B4(ii)eii
5 From sale of equity share in a company or unit of equity-oriented fund or unit of
a business trust on which STT is paid under section 112A
a
LTCG u/s 112A (column 14(iii) of Schedule
112A)
5a
i. Sum of column 14 where transfer was
before 23rd July 2024
5ai
ii. Sum of column 14 where transfer was on
or after 23rd July 2024
5aii
b
eduction under sections 54F (Specify details in item D
below)
i. Where transfer was before 23rd July 2024
ii. Where transfer was on or after 23rd July 2024
5b
5bi
5bii
c
i. Long-term Capital Gains on sale of capital assets at B5 above where
transfer was (5a – 5b)Before 23rd July 2024
ii.
On or after 23rd July 2024
B5c
B5ci
B5cii
6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to
be computed with foreign exchange adjustment under first proviso to section
48)
a
LTCG computed without indexation benefit
where transfer was
i.
Before 23rd July 2024 – Listed
Debentures
ii.
Before 23rd July 2024 – other than
Listed Debentures
iii.
On or after 23rd July 2024 (only
unlisted shares or Listed
debentures)
6a
6ai
6aii
6aiii
b
Deduction under sections /54F (Specify details
in item D below)
i. where transfer was before 23rd July 2024 –
Listed Debentures
ii. where transfer was before 23rd July 2024 –
other than Listed Debentures
iii. where transfer was on or after 23rd July
2024 –
(only
unlisted
Shares
or Listed
debentures)
6b
6bi
6bii
6biii
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
107
c LTCG on share or debenture (6a-6b)
i. where transfer was before 23rd July 2024 –
Listed Debentures
ii. where transfer was before 23rd July 2024 –
other than Listed Debentures
iii. where transfer was on or after 23rd July
2024 –
(only
unlisted
Shares
or Listed
debentures)
B6c
B6ci
B6cii
B6ciii
7
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec.
112(1)(c), (ii) bonds or GDR as referred in sec. 115AC, (iii) securities by FII
as referred to in sec. 115AD (other than securities referred to in section 112A
for which column B8 is to be filled up)
Note : For serial number (iii), break up of income based on date of transfer is
not required.
Where
transfer
was before 23rd
July 2024 (i)
Where transfer was on
or after 23rd July 2024
(ii)
a
i
In case securities sold include shares of a company other than
quoted shares, enter the following details
a Full
value
of
consideration
received/receivable
in
respect
of
unquoted shares
ia
b Fair market value of unquoted shares
determined in the prescribed manner
ib
c Full value of consideration in respect of
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
(higher of a or b)
ic
ii
Full value of consideration in respect of
securities other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in
connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c Balance (aiii – biv)
7c
d Deduction under sections /54F (Specify details in item
D below)
7d
e
(i)
Long-term Capital Gains on assets at 7 above in
case of NON-RESIDENT (7c – 7d)Where
transfer was before 23rd July 2024
[applicable for 7(i) & 7(ii) ]
(ii)
Where transfer was on or after 23rd July
[applicable for 7(i) & 7(ii) ]
From sale of securities by FII as referred to in sec.
115AD
B7e
B7ei
B7eii
B7eiii
8 For FII/FPI(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 read with section 115AD
a LTCG u/s 112A [Column 14(iii) of 115AD(1)(b)(iii)
proviso] (8ai+8aii)
8a
i.
Sum of column 14 where transfer was before
23rd July 2024
8ai
ii.
Sum of column 14 where transfer was on or after
23rd July 2024
8aii
b Deduction under sections 54F (Specify details in item D
below)
i.
Before 23rd July 2024
ii.
On or after 23rd July 2024
8b
8bi
8bii
108
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
c Long-term Capital Gains on sale of capital assets at B8 above where transfer
was (8a – 8b)
i.
Before 23rd july2024 [applicable for 8(i) and 8(ii)
ii.
On or after 23rd July 2024 for 8(i) and 8(ii)
B8c
B8ci
B8cii
9 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under
chapter XII-A)
a
LTCG on sale of foreign exchange asset (as per section
115F where transfer was (computed without
indexation)
9a
i.
Before 23rd July 2024
9ai
ii.
On or after 23rd July 2024
9aii
b Less deduction under section 115F (Specify details in
item D below)
9b
i.
Before 23rd July 2024
9bi
ii.
On or after 23rd July 2024
9bii
c Balance LTCG on sale of foreign exchange asset where transfer was (9a- 9b)
-----
B9c
B9c
i.
Before 23rd July 2024
B9ci
ii.
On or after 23rd July 2024
B9cii
10 From sale of assets where B1 to B9 above are not applicable
Where transfer
was before 23rd
July 2024(i)
Where transfer was on or after 23rd July
2024(ii)
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
i.
Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition with indexation for transfer
before 23rd July 2024 and without indexation for
transfer on or after 23rd July 2024
bi
ii Cost of improvement with indexation for transfer
before 23rd July 2024 and without indexation for
transfer on or after 23rd July 2024
bii
iii Expenditure wholly and exclusively in connection
with transfer
biii
iv Total (bi + bii+biii)
biv
biv
c Balance (10aiii – biv)
10c
d Deduction under section 54D//54F/54G/54GA (Specify
details in item D below)
10d
e Long-term Capital Gains on assets at B10 above (10c-
10d)
B10e
B10ei
B10eii
11 Amount deemed to be long-term capital gains
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
109
a
Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was
deposited in the Capital Gains Accounts Scheme within due date for that year?
o Yes o No o Not applicable. If yes, then provide the details below
Sl.
Previous
year in
which asset
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)
Whether
date of
limitation /
withdrawal
was before
23rd July
2024
Previous year in
which asset
acquired/
constructed
Amount
utilized out
of Capital
Gains
account
i
2021 -22
54/54D/54F/54G/
54GA
ii
2022-23
54/54B/54D/54F/
54G/54GA/ 54GB
iii
2023-24
54/54B/54D/54F
/54G/ 54GA
b
Amount deemed to be long-term capital gains, other than at ‘a’ (i + ii) b.
i.
i.
Where deemed capital gain arose before 23rd July 2024
bi.
i.
ii.
Where deemed capital gain arose on or after 23rd July 2024
bii.
Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b)
i.
Where deemed capital gain arose before 23rd July 2024
ii.
Where deemed capital gain arose on or after 23rd July 2024
B11
B11i
B11ii
12 Pass Through Income/Loss in the nature of Long-Term Capital Gain, (Fill up
schedule PTI) (B12a1(i)+B12a1(ii)+B12a2(i)+b12a2(ii) + B12b)
B12
a1(i)
Pass Through Income/Loss in the nature of Long-Term Capital Gain,
chargeable @ 10%
B12a1(i)
a1(ii)
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 12.5% u/s 112A
B12a1(ii)
a2(i)
Pass Through Income/Loss in the nature of Long-Term Capital Gain,
chargeable @ 10% - under sections other than u/s. 112A
B12a2(i)
a2(ii)
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 12.5% under sections other than u/s 112A
B12a2(ii)
b
Pass Through Income/Loss in the nature of Long-Term
Capital Gain, chargeable @ 20%
B12b
13 Amount of LTCG included in items B1 to B12 but claimed as not chargeable to tax or chargeable at special
rates in India as per DTAA
Sl. No.
Amount
of
income
Item No.
B1 to B12
above in
which
included
Country
name &
Code
Article of DTAA
Rate as per
Treaty
(enter NIL, if
not chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as
per I.T.
Act
Applicable
rate [lower
of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of LTCG claimed as not chargeable to tax as per DTAA
B13a
b
Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA
B13b
B(A) Capital Loss on buy back of shares on or after 01st October 2024 (Long Term Capital loss @12.5% / 10% for transactions
covered u/s 115AD for Non-residents)
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered)
B(A)
14 Total long term capital gain chargeable under I.T. Act (B1e + B2e + B3e + B4ie + B4iie + B5f + B6c + B7e + B8f + B9c +
B10e + B11 + B12 – B13a+B(A))
B14
C1
Sum of Capital Gain Incomes (11ii + 11iii + 11iv + 11v + 11vi + 11vii + 11viii +11ix + 11x of table E
below)
C1
C2
Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA)
C2
C3
Income chargeable under the head “CAPITAL GAINS” (C1 + C2)
C3
D
Information about deduction claimed against Capital Gains
1
In case of deduction u/s 54/54B/54D/54EC /54F/54G/54GA/115F give following details
a
Deduction claimed u/s 54
i Date of transfer of original asset
ai
dd/mm/yyyy
ii Cost of new residential house
aii
110
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii Date of purchase /construction of new residential house
aiii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date
aiv
(iva) Date of deposit
(ivb) Account
number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
av
b
Deduction claimed u/s 54B
i
Date of transfer of original asset
bi
dd/mm/yyyy
ii Cost of new agricultural land
bii
iii Date of purchase of new agricultural land
biii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date
biv
(iva) Date of deposit
(ivb) Account
number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
bv
c
Deduction claimed u/s 54D
i Date of acquisition of original asset
ci
dd/mm/yyyy
ii Cost of purchase/ construction of new land or building for industrial
undertaking
cii
iii Date of purchase of new land or building
ciii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date
civ
(iva) Date of deposit
(ivb) Account
number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
cv
d
Deduction claimed u/s 54EC
i Date of transfer of original asset
di
dd/mm/yyyy
ii
Amount invested in specified/notified bonds
(not exceeding fifty lakh rupees)
(
dii
iii Date of investment
diii
dd/mm/yyyy
iv Amount of deduction claimed
div
e
Deduction claimed u/s 54F
i Date of transfer of original asset
ei
dd/mm/yyyy
ii Cost of new residential house
eii
iii Date of purchase/construction of new residential house
eiii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date
eiv
(iva)Date of deposit
(ivb) Account
number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
ev
f
Deduction claimed u/s 54G
i Date of transfer of original asset from urban area
fi
dd/mm/yyyy
ii Cost and expenses incurred for purchase or construction of new asset
fii
iii Date of purchase/construction of new asset in an area other than urban
area
fiii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date
fiv
(iva)Date of deposit
(ivb) Account
number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
fv
g
Deduction claimed u/s 54GA
i Date of transfer of original asset from urban area
gi
dd/mm/yyyy
ii Cost and expenses incurred for purchase or construction of new asset
gii
iii Date of purchase/construction of new asset in SEZ
giii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date
giv
(iva)Date of deposit
(ivb) Account
number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
gv
h
Deduction claimed u/s 115F (for Non-Resident Indians)
i Date of transfer of original foreign exchange asset
hi
dd/mm/yyyy
ii Amount invested in new specified asset or savings certificate
hii
iii Date of investment
hiii
dd/mm/yyyy
iv Amount of deduction claimed
hiv
i
Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f + 1g
+ 1h)
1i
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
111
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B13a which is chargeable under
DTAA)
Type of
Capital Gain
Capital
Gain of
current
year (Fill
this
column
only if
compute
d figure
is
positive)
Short term capital loss
Long term capital loss
Curre
nt
year’s
capital
gains
remain
ing
after
set off
(9=1-2-
3-4-5-
6-7-8-
9)*
15%
20%
30%
Applicable
rate
DTA
A
rate
10%
12.5%
20%
DTAA
rate
1
2
3
4
5
6
7
8
9
10
11
Capital Loss
to be set off
(Fill this row
only, if figure
computed is
negative)
(A3ei
*+
A4ai
*+
A8ai
*)
(A3eii*
+
A4aii*
+
A8aii*
+ A(A))
(A5e
* +
A8b*
+ A
(A))
(A1e*+
A2c*+
A4b*+
A6g*+ A7*+
A8c*+A
(A))
A9b
(B4(ii)
ei*+
B5ci*
+
B6cii*
+
B7ei*
+
B7eiii
* +
B8ci*
+
B9ci*
+
B12a1
(i)* +
B12a2
(i)*
+B
(A) )
(B1g(b)
*+
B2eii*+
B4(i)eii
*+B4(ii
)eii*+
B5cii*+
B6ciii*
+
B7eii*+
B8cii*+
B9cii*+
B10eii*
+
B11ii*+
B12a1
(ii)*+
B12a2
(ii)*+
B(A))
(B1g(a)* +
B2ei*+B3e
*+B4(i)ei*
+B6ci*+
B10ei*+
B11i* +
B12b*)
B13b
Short term capital gain
15%
(A3ei*+
A4ai*+
A8ai*)
20%
(A3eii*+
A4aii*+
A8aii* +
A(A))
30%
(A5e*+
A8b* +
A(A))
Applic
able
rate
(A1e*+
A2c*+
A4b*+
A6g* +
A7*+
A8c* +
A(A))
DTAA
rates
A9b
Long term capital gain
10%
(B4(ii)ei*
+ B5ci*+
B6cii*+
B7ei* +
B7eiii*+
B8ci*+
B9ci*+
B12a1(i)*
+
B12a2(i)*
+ B(A))
12.5%
(B1g(b)*
+ B2eii*
+B4(i)eii
*+
B4(ii)eii*
+ B5cii*
+ B6ciii*
+ B7eii*
112
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
+ B8cii*
+ B9cii*
+
B10eii*
+
B11ii* +
B12a1(ii)
*+
B12a2(ii)
*+ B(A))
20%
(B1g(a)*
+ B2ei*+
B3e*+B4(
i)ei*+
B6ci*+
B10ei*+
B11i* +
B12b*)
DTAA
rates
B13b
Total loss set off (ii + iii + iv
+ v + vi + vii + viii + ix + x)
Loss remaining after set off
(i- xi)
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff with
similar securities and 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-B12) is after setoff with
similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is
included therein, if any.
F
Information about accrual/receipt of capital gain
Type of Capital gain / Date
Upto 15/6
16/6 to 15/9
16/9 to
15/12
16/12 to 15/3
16/3
to
31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Short-term capital gains taxable
at the rate of 15%
Enter value from item 5via of
schedule BFLA, if any.
2
Short-term capital gains taxable
at the rate of 20%
Enter value from item 5vib of
schedule BFLA, if any.
3
Short-term capital gains taxable
at the rate of 30%
Enter value from item 5vii of
schedule BFLA, if any.
4
Short-term capital gains taxable
at applicable rates
Enter value from item 5viii of
schedule BFLA, if any.
5
Short-term capital gains taxable
at DTAA rates
Enter value from item 5ix of
schedule BFLA, if any.
6
Long- term capital gains taxable
at the rate of 10%
Enter value from item 5xa of
schedule BFLA, if any.
7
Long- term capital gains taxable
at the rate of 12.5%
Enter value from item 5xb of
schedule BFLA, if any.
8
Long- term capital gains taxable
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
113
at the rate of 20%
Enter value from item 5xi of
schedule BFLA, if any.
9
Long- term capital gains taxable
at the rate DTAA rates
Enter value from item 5xii of
schedule BFLA, if any.
10
Capital gains on transfer of
Virtual Digital Asset taxable at
the
rate
of
30%
Enter value from item 17B of
schedule SI, if any
NOTE
►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income
under this head
114
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule 112A
From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A
Sl.
No.
Share/Uni
t
Acquired
(On or
before/
after 31st
Jan 2018)
Share / Unit
transferred (Befor
e/ on or after 23rd
July 2024)
ISIN
Cod
e
Name of
the
Share/Uni
t
No. of
Shares/Unit
s
Sale-price
per
Share/Uni
t
Full value of
consideratio
n
-If shares are
acquired on
or before
31.01.2018
(Total Sale
Value) (4*5)
- If shares
are Acquired
after 31st
January
2018 – Please
enter Full
Value of
Consideratio
n
Cost of
acquisitio
n without
indexatio
n
(higher of
8 or 9)
Cost of
acquisitio
n
If the
long-term
capital
asset was
acquired
before
01.02.201
8, -Lower
of 6 and
11
Fair Market
Value per
share/unit
as on 31st
January,201
8
Total
Fair
Market
Value of
capital
asset as
per
section
55(2)(ac)
- (4*10)
Expenditur
e wholly
and
exclusively
in
connection
with
transfer
Total
deduction
s
(7+12)
Balance
(6-13) -
Item 5
(a) of
LTCG
Schedul
e of
ITR3
(Co
l 1)
(Col 1a)
(Col 1b)
(Col
2)
(Col 3)
(Col 4)
(Col 5)
(Col 6)
(Col 7)
(Col 8)
(Col 9)
(Col 10)
(Col 11)
(Col 12)
(Col 13)
(Col 14)
1
2
3
4
Add rows
3.5.0
Total of Col 14 where transfer was before 23rd July 2024
3.5.1
Total of Col 14 where transfer was on or after 23rd July 2024
3.5.2
Total (i + ii)
(i)
(ii)
(iii)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
115
116
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule
OS
Income from other sources
OTHER SOURCES
1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
a Dividends, Gross (ai+aii+aiii)
1a
i Dividend income other than ii and
iii
ai
ii Dividend income u/s 2(22)(e)
aii
iii Dividend income u/s 2(22)(f)
aiii
b Interest, Gross (bi + bii + biii + biv + bv + bvi + bvii + bviii + bix)
1b
i From Savings Bank
bi
ii From Deposits (Bank/ Post Office/ Co-operative)
Society/)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass-through income/Loss
biv
v
Interest accrued on contributions to provident
fund to the extent taxable as per first proviso to
section 10(11)
bv
vi
Interest accrued on contributions to provident
fund to the extent taxable as per Second proviso to
section 10(11)
bvi
vii
Interest accrued on contributions to provident
fund to the extent taxable as per first proviso to
section 10(12)
bvii
viii
Interest accrued on contributions to provident
fund to the extent taxable as per second proviso to
section 10(12)
bviii
ix Others
bix
c Rental income from machinery, plants, buildings, etc., Gross
1c
d Income of the nature referred to in section 56(2)(x) which is chargeable
to tax (di + dii + diii + div + dv)
1d
i Aggregate value of sum of money received without consideration
di
ii In case immovable property is received without consideration,
stamp duty value of property
dii
iii
In
case
immovable
property
is
received
for
inadequate
consideration, stamp duty value of property in excess of such
consideration
diii
iv In case any other property is received without consideration, fair
market value of property
div
v In case any other property is received for inadequate consideration,
fair market value of property in excess of such consideration
dv
e Any other income (please specify nature)
1e
Sl.
No. Nature
Amount
1 Family Pension
2 Income from retirement benefit account maintained in a notified
country u/s 89A
3 Income from retirement benefit account maintained in a country
other than notified country u/s 89A
4 Income taxable during the previous year on which relief u/s 89A
was claimed in any earlier previous year
5 Any specified sum received by a unit holder from a business trust
during the previous year referred to in section 56(2)(xii)
6
Any sum is received, including the amount allocated by way of
bonus, at any time during a previous year, under a life insurance
policy referred to in section 56(2)(xiii)
Rows can be added as required
2 Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e + 2f related to Sl. No. 1)
2
ai Winnings from lotteries, crossword puzzles, races, card games etc.
chargeable u/s 115BB
2ai
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
117
aii
Income by way of winnings from online games chargeable u/s
115BBJ
2aii
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i Cash credits u/s 68
bi
ii Unexplained investments u/s 69
bii
iii Unexplained money etc. u/s 69A
biii
iv Undisclosed investments etc. u/s 69B
biv
v Unexplained expenditure etc. u/s 69C
bv
vi Amount borrowed or repaid on
hundi u/s 69D
bvi
c Accumulated balance of recognised provident fund taxable u/s 111
2c
S.No.
Assessment Year
Income benefit
Tax benefit
(i)
(ii)
(iii)
(iv)
d Any other income chargeable at special rate (total of di to dxx)
2d
i
Dividends received by non-resident (not being
company) or foreign company chargeable u/s
115A(1)(a)(i) other than proviso to section
115A(1)(a)(A)
di
ia
Dividend received by non-resident (not being
company) or foreign company from a unit in
an International Financial Services Centre, as
referred to in sub-section (1A) of section
80LA chargeable under proviso to section
115A(1)(a)(A)
dia
ii
Interest received from Government or Indian
concern on foreign currency debts chargeable
u/s 115A(1)(a)(ii)
dii
iii Interest received from Infrastructure Debt
Fund chargeable u/s 115A(1)(a)(iia)
diii
iv Interest referred to in section 194LC (1)-
chargeable u/s 115A(1)(a)(iiaa)@5%
div
v Interest referred to in section 194LD -
chargeable u/s 115A(1)(a)(iiab)
dv
vi
Distributed income being interest referred to
in
section
194LBA
-
chargeable
u/s
115A(1)(a)(iiac)
dvi
vii
Income from units of UTI or other Mutual
Funds specified in section 10(23D), purchased
in
Foreign
Currency
-
chargeable
u/s
115A(1)(a)(iii)
dvii
viii
Income from royalty or fees for technical
services received from Government or Indian
concern - chargeable u/s 115A(1)(b)(A) &
115A(1)(b)(B)
dviii
ix
Income by way of interest on bonds
purchased in foreign currency by non-
residents - chargeable u/s 115AC
dix
x
Income by way of dividend on GDRs
purchased in foreign currency by non-
residents - chargeable u/s 115AC
dx
xi
Income by way of dividends from GDRs
purchased in foreign currency by residents -
chargeable u/s 115ACA
dxi
xii
Income (other than dividend) received by an
FII in respect of securities (other than units
referred to in section 115AB) - chargeable u/s
115AD(1)(i)
dxii
xiii
Income by way of interest received by an FII
on bonds or Government securities referred to
in section 194LD – chargeable as per proviso
to section 115AD(1)(i)
dxiii
xiv Income received by non-residents sportsmen
or sports associations chargeable u/s 115BBA
dxiv
118
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xv Anonymous
Donations
in
certain
cases
chargeable u/s 115BBC
dxv
xvi Interest referred to in Proviso to section
194LC(1)-chargeable u/s 115A(1)(a)(iiaa)@4%
dxvi
xvii
Income by way of royalty from patent
developed and registered in India - chargeable
u/s 115BBF
dxvii
xviiiIncome by way of transfer of carbon credits-
chargeable u/s 115BBG
dxviii
xix
Income being dividend received by an FII in
respect of securities (other than units referred
to in section 115AB) - chargeable u/s
115AD(1)(i)
dxix
xx Investment Income of a Non-Resident Indian -
chargeable u/s 115E
dxx
e Pass through income in the nature of income from other sources claimed as
chargeable at special rates (drop down to be provided)
2e
f Amount included in 1 and 2 above, which is claimed as chargeable at special rates
in India as per DTAA (total of column (2) of table below)
2f
Sl.
No.
Amount
of
income
Item No.1ai,
1aiii,1b to
1d & 2 in
which
included
Country
name &
Code
Article
of DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as per
I.T.
Act
Applicable
rate [lower
of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3 Deductions under section 57 (other than those relating to income chargeable at special
rates under 2a, 2b, 2d, 2e & 2f)
a(i) Expenses / Deductions other than entered in
“C” (in case of other than family pension)
3a(i)
a(ii) Deduction u/s 57(iia) (in case of family pension
only)
3a(ii)
b Depreciation (available only if income offered
in 1.C of "Schedule OS")
3b
C
Interest expenditure on dividend u/s
57(1)(Available only if income offered in 1a(i)
and/ or 1a(ii))
3c
ci Eligible Interest expenditure u/s 57(1) – computed
value
3ci
d Total
3d
4 Amounts not deductible u/s 58
4
5 Profits chargeable to tax u/s 59
5
5a Income claimed for relief from taxation u/s 89A
5a
6 Net Income from other sources chargeable at normal applicable rates (1 (after
reducing income related to DTAA portion) – 3 + 4 + 5-5a) (If negative take the figure to
4i of schedule CYLA)
6
7 Income from other sources (other than from owning race horses) (2 +6 ) (enter 6 as nil,
if negative)
7
8 Income from the activity of owning and maintaining race horses
a Receipts
8a
b Deductions under section 57 in relation to
receipts at 8a only
8b
c Amounts not deductible u/s 58
8c
d Profits chargeable to tax u/s 59
8d
e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10xvi of Schedule CFL)
8e
9 Income under the head “Income from other sources” (7 + 8e) (take 8e as nil, if negative)
9
10 Information about accrual/receipt of income from Other Sources
S.No. Other Source Income Upto 15/6
From
16/6 to
15/9
From 16/9
to 15/12
From 16/12
to 15/3
From
16/3 to
31/3
(i)
(ii)
(iii)
(iv)
(v)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
119
1
Income by way of
winnings
from
lotteries,
crossword
puzzles, races, games,
gambling, betting etc.
referred to in section
2(24)(ix)
2
Income by way of
winnings from online
games u/s 115BBJ
3a
Dividend
Income
referred in Sl. No.
1a(i)
3b
Dividend
Income
referred in Sl. No.
1a(iii)
4
Dividend Income u/s
115A(1)(a)(i)
other
than proviso to section
115A(1)(a)(A) @ 20%
(Including
PTI
Income)
5
Dividend
income
under
proviso
to
section 115A(1)(a)(A)
@
10%
(Including
PTI Income)
6
Dividend Income u/s
115AC @ 10%
(Including
PTI
Income)
7
Dividend Income u/s
115ACA
(1)(a)
@
10% (Including PTI
Income)
8
Dividend
Income
(other
than
units
referred to in section
115AB)
u/s
115AD(1)(i) @ 20%
(Including
PTI
Income)
9
Income
from
retirement
benefit
account maintained in
a country specified u/s
89A but not claimed
for
relief
from
taxation u/s 89A
10
Dividend
income
chargeable at DTAA
Rates
NOTE ►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income
under this head.
120
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule CYLA
Details of Income after set-off of current years losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.No
Head/ Source of Income
Income of current
year
(Fill this column
only if income is
zero or positive)
House property
loss of the current
year set off
Business Loss
(other than
speculation loss
or specified
business loss) of
the current year
set off
Other sources loss
(other than loss
from owning race
horses) of the
current year set off
Current year’s
Income
remaining after
set off
1
2
3
4
5=1-2-3-4
i
Loss to be set off
(Fill this row only if computed
figure is negative)
(3 of Schedule –HP)
(2v of item E of
Schedule BP)
(6 of Schedule-OS)
ii
Salaries
(6 of Schedule S)
iii House property
(3 of Schedule HP)
iv Income
from
Business
(excluding
speculation
profit
and income from specified
business) or profession
(A37 of Schedule
BP)
v
Speculative Income
(3ii of item E of
Schedule BP)
vi Specified Business Income
(3iii of item E of
Schedule BP)
viia Short-term capital gain taxable
@ 15%
(11ii of item E of
Schedule CG)
viib Short-term capital gain taxable
@ 20%
( 11iii of item E of
Schedule CG)
viii Short-term capital gain taxable
@ 30%
(11iv of item E of
Schedule CG)
ix Short-term capital gain taxable
at applicable rates
(11v of item E of
Schedule CG)
x
Short-term capital gain taxable
at special rates in India as per
DTAA
(11vi of item E of
Schedule CG)
xia Long term capital gain taxable
@ 10%
(11vii of item E of
Schedule CG)
xib Long term capital gain taxable
@ 12.5%
(11viii of item E of
Schedule CG)
xii Long term capital gain taxable
@ 20%
(11ix of item E of
Schedule CG)
xiii
Long term capital gains taxable
at special rates in India as per
DTAA
(11x of item E of
Schedule CG)
xiv
Net income from other sources
chargeable at normal applicable
rates
(6 of Schedule OS)
xv
Profit from the activity of
owning and maintaining race
horses
(8e of Schedule OS)
xvi
Income
from
other
sources
taxable at special rates in India
as per DTAA
(2f of Schedule OS)
xvii Total loss set off
xviii Loss remaining after set-off (i – xvii)
Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT FORWARD LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income after set off,
if any, of current
year’s losses as per 5
of Schedule CYLA)
Brought forward loss
set off
Brought
forward
depreciation
set off
Brought forward
allowance under
section 35(4) set
off
Current
year’s income
remaining
after set off
1
2
3
4
5
i
Salaries
(5ii of Schedule
CYLA)
ii House property
(5iii of Schedule
CYLA)
(B/f house property
loss)
iii
Business (excluding speculation
income and income from
specified business)
(5iv of Schedule
CYLA)
(B/f business loss, other
than speculation or
specified business loss)
(Note: B/F loss set off
will be restricted to
business income
excluding income u/s
44BB)
(Note: B/F
depreciation set
off will be
restricted to
business income
excluding
income u/s
44BB)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
121
iv Speculation Income
(5v of Schedule
CYLA)
(B/f normal business or
speculation loss)
v Specified Business Income
(5vi of Schedule
CYLA)
(B/f normal business or
specified business loss)
via Short-term capital gain taxable
@ 15%
(5viia of Schedule
CYLA)
(B/f short-term capital
loss)
vib Short-term capital gain taxable
@ 20%
(5viib of schedule
CYLA)
(B/f short-term capital
loss)
vii Short-term capital gain taxable
@ 30%
(5viii of Schedule
CYLA)
(B/f short-term capital
loss)
viii Short-term capital gain taxable
at applicable rates
(5ix of Schedule
CYLA)
(B/f short-term capital
loss)
ix
Short-term capital gain taxable
at special rates in India as per
DTAA
(5x of Schedule
CYLA)
(B/f short-term capital
loss)
xa Long-term capital gain taxable
@ 10%
(5xia of Schedule
CYLA)
(B/f short-term or long-
term capital loss)
xb Long-term capital gain taxable
@ 12.5%
(5xib of schedule
CYLA)
(B/f short-term or long-
term capital loss)
xi Long term capital gain taxable
@ 20%
(5xii of Schedule
CYLA)
(B/f short-term or long-
term capital loss)
xii
Long term capital gains taxable
at special rates in India as per
DTAA
(5xiii of Schedule
CYLA)
(B/f short-term or long-
term capital loss)
xiii
Net income from other sources
chargeable at normal applicable
rates
(5xiv of Schedule
CYLA)
xiv Profit from owning and
maintaining race horses
(5xv of Schedule
CYLA)
(B/f loss from horse
races)
xv
Income
from
other
sources
taxable at special rates in India
as per DTAA
(5xvi of Schedule
CYLA)
xvi
Total of brought forward loss set off (2ii + 2iii + 2iv +
2v + 2via _ 2vib + 2vii +2viii + 2ix + 2xa + 2xb + 2xi +
2xii + 2xiv)
xvii
Current year’s income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5via+5vib + 5vii + 5viii + 5ix +
5xa+5xb + 5xi +5xii + 5xiii+ 5xiv + 5xv)
Schedule CFL Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
Sl.
No.
Assessment
Year
Date of Filing
(DD/MM/YYYY)
House
property
loss
Loss from business other
than loss from speculative
business and specified
business
Loss from
speculative
business
Loss from
specified
business
Short-term
capital loss
Long-term
Capital loss
Loss from
owning and
maintaining
race horses
Brought
forward
Business
Loss
Amount
as
adjusted
on
account
of
taxation
u/s
115BAC
(1A)
Brought
forward
Business
Loss
available
for set
off
during
the year
1
2
3
4
5a
5b
5c=5a-
5b
6
7
8
9
10
i 2010-11
ii 2011-12
iii 2012-13
iv 2013-14
v 2014-15
vi 2015-16
vii 2016-17
viii 2017-18
ix 2018-19
x 2019-20
xi 2020-21
xii 2021-22
xiii 2022-23
xiv 2023-24
xv 2024-25
xvi
Total of
earlier year
losses b/f
122
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xvii
Adjustment
of above
losses in
Schedule
BFLA
(2ii of
Schedule
BFLA)
(2iii of
Schedule
BFLA)
(2iv of
Schedule
BFLA)
(2v of
Schedule
BFLA)
(2xiv of
Schedule
BFLA)
xviii
2025-26
(Current
year losses
to be
carried
forward)
(2xviii of
Schedule
CYLA)
(3xviii of
Schedule
CYLA)
(B42 of
Schedule
BP, if –
ve)
(C48 of
Schedule
BP, if –
ve)
(2xii+3xii+4xii+
5xii+6xii) of
item E of
Schedule CG)
(( 7xii +
8xii+9xii+10xii)
of item E of
Schedule CG)
(8e of
Schedule
OS, if –ve)
xix
Total loss
Carried
forward to
future
years
Schedule UD
Unabsorbed depreciation and allowance under section 35(4)
Sl No
Assessment Year
Depreciation
Allowance under section 35(4)
Amount of
brought
forward
unabsorbed
depreciation
Amount as
adjusted on
account of
opting for
taxation u/s
115BAC(1A)
Amount of
depreciation
set-off against
the current
year income
Balance
carried
forward to the
next year
Amount of
brought forward
unabsorbed
allowance
Amount of
allowance set-off
against the current
year income
Balance
Carried
forward to
the next year
(1)
(2)
(3)
(3a)
(4)
(5)
(6)
(7)
(8)
I
Current
Assessment Year
Ii
Iii
Iv
V
Total
(3xvi of BFLA)
(4xvi of BFLA)
Schedule ICDS
Effect of Income Computation Disclosure Standards on profit
Sl.
No.
ICDS
Increase
in profit
(Rs.)
Decrease
in profit
(Rs.)
Net effect
(Rs.)
(1)
(2)
(3)
(4)
(5)
I
Accounting Policies
II
Valuation of Inventories (other than the effect of change in method of valuation
u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI)
III
Construction Contracts
IV
Revenue Recognition
V
Tangible Fixed Assets
VI
Changes in Foreign Exchange Rates
VII
Government Grants
VIII
Securities (other than the effect of change in method of valuation u/s 145A, if the
same is separately reported at col. 4d or 4e of Part A-OI)
IX
Borrowing Costs
X
Provisions, Contingent Liabilities and Contingent Assets
XI.
Total
effect
of
ICDS
adjustments
on
profit
(I+II+III+IV+V+VI+VII+VIII+IX+X)
Schedule 10AA
Deduction under section 10AA
DEDUCTION
U/S 10AA
Deductions in respect of units located in Special Economic Zone
Sl
Undertaking
Assessment year in which unit begins
to manufacture/produce/provide
services
Sl
Amount of deduction
a Undertaking No.1
a (item 17 of Annexure A of Form
56F for Undertaking 1)
b Undertaking No.2
b (item 17 of Annexure A of Form
56F for Undertaking 2)
c Total deduction under section 10AA (a + b)
c
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
123
Schedule 80G
Details of donations entitled for deduction under section 80G
DETAILS OF DONATIONS
A Donations entitled for 100% deduction without
qualifying limit
Name and address of done
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
B Donations entitled for 50% deduction without qualifying
limit
Name and address of done
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
C Donations entitled for 100% deduction subject to
qualifying limit
Name and address of done
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
D Donations entitled for 50% deduction subject to
qualifying limit
Name and address of donee
PAN of
Donee
ARN
(Donation
Reference
Number)
Amount of donation
Eligible
Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
Schedule 80GGA
(applicable in the case of a
partner of firm deriving
only profit from the firm)
Details of donations for scientific research or rural development
S.
No.
Relevant clause under which
deduction is claimed (drop down
to be provided)
Name and
address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation in cash
Donation in
other mode
Total
Donation
i
ii
Total donation
Schedule
80GGC
Details of contributions made to political parties
S.
No.
Date
Amount of contribution
Eligible
amount of
contribution
Transaction Reference number
for UPI transfer or Cheque
number/ IMPS/NEFT/RTGS
IFS code of Bank
Contribution in
cash
Contribution in
other mode
Total
Contribution
i
(add rows)
Total
contribution
124
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule 80DD
Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with
disability
Nature of
disability
Type of
dependent
PAN of the
dependent
Aadhaar of
the
dependent
Date of
filing of
Form
10IA
Ack. No.
of Form
10IA filed
Ack No of
Form as
per Rule
11A(2)(ii)
(if
available)
UDID
Number (If
available)
Amount
1.
Dependent
person
with
disability
2.
Dependent
person
with
severe
disability
1. Spouse
2. Son
3. Daughter
4. Father
5. Mother
6. Brother
7. Sister
8. Member of
the HUF (in
case of HUF)
Schedule 80U
Details of deduction in case of a person with disability
Nature of disability
Date of filing of
Form 10IA
Ack. No. of Form 10IA
filed
Ack No of Form as
per Rule 11A(2)(ii)
(if available)
UDID Number
(If available)
Amount
1.
Self with
disability
2.
Self with severe
disability
Schedule RA
Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or
35(2AA)]
Name and address of done
PAN of Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
Schedule 80-IA
a
Deduction in respect of profits of
an undertaking referred to in
section 80-IA(4)(iv) [Power]
a1 Undertaking No.
1
(item 30 of Form
10CCB of the
undertaking)
a2 Undertaking No.
2
(item 30 of Form
10CCB of the
undertaking)
b Total deductions under section 80-IA (a1 + a2 )
b
Schedule 80-IB
Deductions under section 80-IB
a
Deduction in the case of undertaking which begins
commercial production or refining of mineral oil
[Section 80-IB(9)]
a1
Undertaking no. 1
(30 of Form 10CCB of
the undertaking)
a2
Undertaking no. 2
(30 of Form 10CCB of
the undertaking)
b Deduction in the case of an undertaking developing
and building housing projects [Section 80-IB(10)]
b1
Undertaking no. 1
(30 of Form 10CCB of
the undertaking)
b2
Undertaking no. 2
(30 of Form 10CCB of
the undertaking)
c
Deduction in the case of an undertaking engaged in
processing, preservation and packaging of fruits,
vegetables, meat, meat products, poultry, marine or
dairy products [Section 80-IB(11A)]
c1
Undertaking no. 1
(30 of Form 10CCB of
the undertaking)
c2
Undertaking no. 2
(30 of Form 10CCB of
the undertaking)
d Deduction in the case of an undertaking engaged in
d1
Undertaking no. 1
(30 of Form 10CCB of
the undertaking)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
125
integrated business of handling, storage and
transportation of food grains [Section 80-IB(11A)]
d2
Undertaking no. 2
(30 of Form 10CCB of
the undertaking)
e Total deduction under section 80-IB (Total of a1 to d2)
e
Schedule 80-IE
Deductions under section 80-IE
DEDUCTION U/S 80-IE
a Deduction in respect of undertaking located in North-East
aa Assam
aa1
Undertaking no. 1
(30 of Form 10CCB of the
d
ki
)
aa2
Undertaking no. 2
(30 of Form 10CCB of the
d
ki
)
ab Arunachal
Pradesh
ab1
Undertaking no. 1
(30 of Form 10CCB of the
d
ki
)
ab2
Undertaking no. 2
(30 of Form 10CCB of the
d
ki
)
ac Manipur
ac1
Undertaking no. 1
(30 of Form 10CCB of the
d
t ki
)
ac2
Undertaking no. 2
(30 of Form 10CCB of the
ad Mizoram
ad1
Undertaking no. 1
(30 of Form 10CCB of the
d
ki
)
ad2
Undertaking no. 2
(30 of Form 10CCB of the
ae Meghalaya
ae1
Undertaking no. 1
(30 of Form 10CCB of the
ae2
Undertaking no. 2
(30 of Form 10CCB of the
d
t ki
)
af Nagaland
af1
Undertaking no. 1
(30 of Form 10CCB of the
af2
Undertaking no. 2
(30 of Form 10CCB of the
d
t ki
)
ag Tripura
ag1 Undertaking no. 1
(30 of Form 10CCB of the
ag2 Undertaking no. 2
(30 of Form 10CCB of the
d
t ki
)
ah Total deduction for undertakings located in North-east (total of aa1
to ag2)
ah
b Total deduction under section 80-IE (ah)
b
Schedule VI-A
Deductions under Chapter VI-A
TOTAL DEDUCTIONS
1 Part B- Deduction in respect of certain payments
a
80C (Details are to be
filled in the dropdown to
be provided in the e-Filing
utility)
b
80CCC (Details are to be filled in
the drop down to be provided in e-
filing utility)
c
80CCD(1) (Details are to
be filled in the drop down
to be provided in e-filing
utility)
d
80CCD(1B) (Details are to be filled
in the drop down to be provided in
e-filing utility)
e
80CCD(2) (Details are to
be filled in the drop
down to be provided in e-
filing utility)
f 80D (Details are to be filled in the drop
down to be provided in e-filing utility)
g 80DD
h
80DDB (Details are to be filled in the
drop down to be provided in e-filing
utility)
i
80E(Details are to be
filled in the drop down to
be provided in e-filing
utility)
j
80EE (Details are to be filled in the
drop down to be provided in e-filing
utility)
k
80EEA (Details are to be
filled in the drop down to
be provided in e-filing
utility)
l
80EEB (Details are to be filled in the
drop down to be provided in e-filing
utility)
m 80G
n
80GG (Details are to be filled in the
drop down to be provided in e-filing
utility)
o 80GGA
o(i) 80GGC
Total Deduction under Part B (total of a to o(i) )
1
2 Part C- Deduction in respect of certain incomes
p 80-IA
(b of
Schedule 80-
IA)
Q 80-IAB
r 80-IB
(E of
Schedule 80-
IB)
s 80-IBA
126
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
t 80-IE
(e of
Schedule 80-
IE)
U 80JJA
v 80JJAA
[Sl.no.
5I(eiv) +5II
of Annexure
to Form
10DA]
w
80QQB (Details are to be filled in
the drop down to be provided in e-
filing utility)
x
80RRB (Details are to be
filled in the drop down to
be provided in e-filing
utility)
Total Deduction under Part C (total of p to x )
2
3 Part CA and D- Deduction in respect of other incomes/other deduction
i 80TTA
ii 80TTB
iii 80U
iv 80CCH
v
Any other Deduction as
per the e-filing utility
(Details are to be filled in
the drop down to be
provided in e-filing utility)
Total Deduction under Part CA and D (total of i, ii ,iii,ivand v)
3
4 Total deductions under Chapter VI-A (1 + 2 + 3)
4
Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 14 of PART-B-TI
1
2 Adjustment as per section 115JC(2)
a
Deduction claimed under any section
included in Chapter VI-A under the heading
“C.—Deductions in respect of certain
incomes”
2a
b Deduction claimed u/s 10AA
2b
c
Deduction claimed u/s 35AD as reduced by
the amount of depreciation on assets on
which such deduction is claimed
2c
d Total Adjustment (2a+ 2b+ 2c)
2d
3 Adjusted Total Income under section 115JC(1) (1+2d)
3
a
Adjusted Total Income u/s 115JC from units
located in IFSC, if any
3a
b Adjusted Total Income u/s 115JC from other
Units (3-3a)
3b
4 Tax payable under section 115JC [(9% of (3a)+ 18.5% of (3b)] (if 3 is
greater than Rs. 20 lakh)
4
Schedule AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2025-26 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2025-26 (2i of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1,
otherwise enter 0]
3
4 Utilization of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of
amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.
No.
Assessment Year
(A)
AMT Credit
AMT Credit
Utilized during
the Current
Assessment Year
(C)
Balance AMT Credit
Carried Forward
(D)= (B3) –(C)
Gross
(B1)
Set-off in
earlier
assessment
years
(B2)
Balance brought
forward to the
current assessment
year
(B3) = (B1) – (B2)
i 2013-14
ii 2014-15
iii 2015-16
iv 2016-17
v 2017-18
vi 2018-19
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
127
vii 2019-20
viii 2020-21
ix 2021-22
x 2022-23
xi 2023-24
xii 2024-25
xiii Current AY (enter 1 -
2, if 1>2 else enter 0)
xivi Total
5 Amount of tax credit under section 115JD utilized during the year [total of item no 4
(C)]
5
6 Amount of AMT liability available for credit in subsequent assessment years [total of 4
(D)]
6
Schedule SPI Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64
Sl No
Name of person
PAN/Aadhaar No. of person
(optional)
Relationship
Amount (Rs)
Head of Income in
which included
1
2
3
Schedule SI
.SPECIAL RATE
Sl No
Section
Special rate
(%)
Income(i)
Tax
thereon
(ii)
1
111- Accumulated balance of recognised provident for prior years
(2ciii of
Schedule
OS)
(2civ of
Schedule
OS)
2a
111A or Section 115AD(1)(b)(ii)-Proviso (STCG on shares units on which
where STT paid) [where transfer was before 23rd July 2024 as applicable]
15
(part of
5via of
Schedule
BFLA)
2b
111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT
paid) [ where transfer was on or after 23rd July 2024 as applicable]
20
(part of
5vib of
Schedule
BFLA)
3
115AD(STCG for FIIs on securities where STT not paid)
30
(part of 5vii
of Schedule
BFLA)
4a
Proviso to 112(1) (LTCG on listed securities/ units with indexation) [where
transfer was before 23rd July 2024 as applicable and tax thereon after taking into
account Sl. no. B3(i)(h) of Schedule CG, if any]
20 (as
reduced by
B4(i)(h) of
Schedule CG
if any)
(part of 5xi
of Schedule
BFLA)
4b
112(1) (LTCG on listed securities/ units) [where transfer was on or after 23rd July 2024
as applicable]
12.5
(part of 5xb
of Schedule
BFLA)
5a
112(1)(c)(iii) (LTCG for non-resident on unlisted securities or other than Listed
debentures) [where transfer was before 23rd July 2024 as applicable]
10
(part of 5xa
of Schedule
BFLA)
5b
112(1)(c)(iii) (LTCG for non-resident on unlisted securities) [where transfer
was on or after 23rd July 2024 as applicable]
12.5
(part of 5xb
of Schedule
BFLA)
6a
115AC (LTCG for non-resident on bonds/GDR) [where transfer was before
23rd July 2024 as applicable]
10
(part of 5xa
of Schedule
BFLA)
6b
115AC (LTCG for non-resident on bonds/GDR) [where transfer was on or after 23rd
July 2024 as applicable]
12.5
(part of 5xb
of Schedule
BFLA)
7a
115AC (Income by way of interest received by non-resident on bonds
purchased in foreign currency)
10
(part of 2d
of Schedule
OS)
7b
115AC (Income by way of Dividend received by non-resident from GDR
purchased in foreign currency)
10
(part of 2d
of Schedule
OS)
128
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
8a
115ACA (LTCG for an employee of specified company on GDR) [where
transfer was before 23rd July 2024 as applicable]
10
(part of 5xa
of Schedule
BFLA)
8b
115ACA (LTCG for an employee of specified company on GDR) [ where transfer was
on or after 23rd July 2024 as applicable]
12.5
(part of 5xb
of Schedule
BFLA)
9
115AD (LTCG for FIIs on securities)
10
(part of 5xa
of Schedule
BFLA)
10a 115E (LTCG for non-resident Indian on foreign exchange asset) [where
transfer was before 23rd July 2024 as applicable]
10
(part of 5xa
of Schedule
BFLA)
10b
115E (LTCG for non-resident Indian on foreign exchange asset) [where transfer was
on or after 23rd July 2024 as applicable]
12.5
(part of 5xb
of Schedule
BFLA)
11a 112 (LTCG on others) [where transfer / event was before 23rd July 2024 as
applicable]
20
(5xi of
Schedule
BFLA)
11b
112 (LTCG on others) [where transfer / event was on or after 23rd July 2024 as
applicable] and tax thereon after taking into account Sl. no. Ʃ B1eii of Schedule CG, if
any.
12.5 (as
reduced by
B1eii of
Schedule CG
if any)
(part of 5xb
of Schedule
BFLA)
12a
112A or section 115AD(1)(b)(iii)-proviso (LTCG on sale of shares or units on which
STT is paid) [where transfer was before 23rd July 2024 as applicable]
10
(part of 5xa
of Schedule
BFLA)
12b
112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on
which STT is paid) [where transfer was on or after 23rd July 2024 as applicable]
12.5
(part of 5xb
of Schedule
BFLA)
13
STCG Chargeable at special rates in India as per DTAA
(part of 5ix
of Schedule
BFLA)
14
LTCG Chargeable at special rates in India as per DTAA
(part of 5xii
of Schedule
BFLA)
15a 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(2ai of
Schedule
OS)
15b
115BBJ (Winning from online games)
30
(2aii of
Schedule
OS)
16
115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of
Schedule
OS)
17
115BBH (Tax on income from virtual digital asset)
A Income under head business or profession
30
(A3g of
Schedule
BP)
B Income under head Capital Gain
30
(C2 of
Schedule
CG)
18
115BBF (Tax on income from patent)
A Income under head business or profession
10
(3e of
Schedule
BP)
B Income under head other sources
10
(2d of
Schedule
OS)
19
115BBG (Tax on income from transfer of carbon credits)
A
Income under head business or profession
10
(3f of
Schedule
BP)
B
Income under head other sources
10
(2d of
Schedule
OS)
20
115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from Royalty)
10
(part of 2d
of Schedule
OS)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
129
21
Income from other sources chargeable at special rates in India as per DTAA
(part of
5xv of
Schedule
BFLA)
22a
Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%
15
(part of
5via of
Schedule
BFLA)
22b
Pass Through Income in the nature of Short Term Capital Gain chargeable @ 20%
20
(part of
5vib of
Schedule
BFLA)
23
Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%
30
(part of 5vii
of Schedule
BFLA)
24a
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%
u/s. 112A
10
(part of 5xa
of Schedule
BFLA)
24b
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5%
u/s 112A
12.5
(part of 5xb
of Schedule
BFLA)
25a
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%
u/s. other than section 112A
10
(part of 5xa
of Schedule
BFLA
25b
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5%
under sections other than u/s 112A
12.5
(part of 5xb
of Schedule
BFLA)
26
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%
20
(part of 5xi
of Schedule
BFLA)
27
Pass through income in the nature of income from other source chargeable at special
rates (Drop down to be provided in e-filing utility)
(2e of
Schedule
OS)
28
Any other income chargeable at special rate (Drop down to be provided in e-filing utility)
(2d of
Schedule
OS)
Total
Schedule IF
Information regarding partnership firms in which you are partner
FIRMS IN WHICH PARTNER
Number of firms in which you are partner
Sl.
No.
Name of the
Firm
PAN of the firm
Whether the
firm is liable
for audit?
(Yes/No)
Whether
section
92E is
applicable
to firm?
(Yes/ No)
Percentage
Share
in the profit
of the firm
Amount of share
in the profit
Capital
balance on 31st
March in the
firm
i
ii
1
2
3
4
Total
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
EXEMPT INCOME
1 Interest income
1
2
i Gross Agricultural receipts (other than income to be excluded
under rule 7A, 7B or 8 of I.T. Rules)
i
i Expenditure incurred on agriculture
ii
iii Unabsorbed agricultural loss of previous eight assessment years iii
iv Agricultural income portion relating to Rule 7, 7A, 7B(1),
7B(1A) and 8 (from Sl. No. 38 of Sch. BP)
iv
v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss)
2
vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the
following details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be
provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)
3 Other exempt income (including exempt income of minor child) (please specify)
3
130
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
4 Income claimed as not chargeable to tax as per DTAA
Sl.
No.
Amount of income
Nature of income Country name &
Code
Article of DTAAHead of Income Whether TRC
obtained
(Y/N)
I
II
III Total Income from DTAA claimed as not chargeable to tax
4
5 Pass through income claimed as not chargeable to tax (Schedule PTI)
5
6 Total (1+2+3+4+5)
6
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB
PASS THROUGH INCO ME
Sl.
Investment
entity covered
by section
115U/
115UA/115UB
Name of
business
trust/
investment
fund
PAN of
the
business
trust/
investment
fund
Sl.
Head of income
Current
Year
income
Share of
current
year loss
distributed
by
Investment
fund
Net
Income/
Loss
9=7-8
TDS on
such
amount,
if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(drop down to be
provided)
i
House property
ii
Capital Gains
a
Short term
a1
Section
111A
b
Long term
b1
Section
112A
B2
Sections
other than
112A
iii
Other Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
A
u/s
10(23FBB)
B
u/s
…………..
C
u/s
…………
2.
i
House property
ii
Capital Gains
A
Short term
a1
Section
111A
B
Long term
b1
Section
112A
b2
Sections
other than
112A
iii
Other Sources
1
Dividend
2
Others
iv
Income claimed to be exempt
a
u/s
10(23FBB)
b
u/s
…………..
c
u/s
…………
NOTE
►
Please refer to the instructions for filling out this schedule.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
131
Schedule- TPSA
Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility
TAX ON SECONDARY ADJUSTMENTS
AS PER SECTION 92CE(2A)
1
Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess
money has not been repatriated within the prescribed time (please indicate the total of
adjustments made in respect of all the AYs)
2
a
Additional Income tax payable @ 18% on above
b
Surcharge @ 12% on “a”
c
Health & Education cess on ( a + b)
d
Total Additional tax payable ( a + b + c)
3 Taxes paid
4 Net tax payable (2d-3)
5
Date(s) of deposit of
tax on secondary
adjustments as per
section 92CE(2A)
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
6 Name of Bank and
Branch
7 BSR Code
8 Serial number of
challan
9 Amount deposited
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA
Sl. Country
Code
(dropdown
to be
provided
in the e-
filing
utility)
Taxpayer
Identification
Number
Sl. Head of income
Income from
outside India
(included in
PART B-TI)
Tax paid
outside
India
Tax payable
on such
income under
normal
provisions in
India
Tax relief
available in
India
(e)= (c) or (d)
whichever is
lower
Relevant
article of
DTAA if
relief claimed
u/s 90 or 90A
(a)
(b)
(c)
(d)
(e)
(f)
1
i Salary
ii House Property
iii Business or
Profession
iv Capital Gains
v Other sources
Total
i Salary
2
ii House Property
iii Business or
Profession
iv Capital Gains
v Other sources
Total
NOTE ► Please refer to the instructions for filling out this schedule.
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
TAX RELIEF FOR TAX PAID OUTSIDE INDIA
1 Details of Tax relief claimed
Country Code
Taxpayer
Identification
Number
Total taxes paid outside India
(total of (c) of Schedule FSI in
respect of each country)
Total tax relief available
(total of (e) of Schedule FSI
in respect of each country)
Section under which
relief claimed
(specify 90, 90A or
91)
(a)
(b)
(c)
(d)
(e)
Total
2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A)
(Part of total of 1(d))
2
3 Total Tax relief available in respect of country where DTAA is not applicable (section 91)
(Part of total of 1(d))
3
4
Whether any tax paid outside India, on which tax relief was allowed in India, has been
refunded/credited by the foreign tax authority during the year? If yes, provide the details
below
4
Yes/No
132
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on
31st December 2024
Sl NoCountr
y name
Country code
Name of
financial
institution
Address
of
financial
institutio
n
ZIP code Account
number
Status
Account
opening date
Peak
balance
during the
period
Closing
balance
Gross
interest
paid/credite
d 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 2024
Sl
No
Count
ry
name
Country
code
Name of
financial
institution
Address of
financial
institution
ZIP
code
Accoun
t
numbe
r
Status
Account
opening
date
Peak
balance
during
the
period
Closing
balance
Gross amount
paid/credited to the
account during the period
(drop down to be provided
specifying nature of
amount viz.
interest/dividend/proceeds
from sale or redemption of
financial assets/ other
income)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar
year ending as on 31st December 2024
Sl
No
Count
ry
name
Country code
Name of
entity
Addres
s of
entity
ZIP
code
Nature
of
entity
Date of
acquirin
g the
interest
Initial
value of
the
investmen
t
Peak
value of
investme
nt during
the
period
Closin
g value
Total gross
amount
paid/credite
d with
respect to
the holding
during the
period
Total gross
proceeds
from sale or
redemption
of investment
during the
period
(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 2024
Sl
No
Count
ry
name
Country code
Name of financial
institution in
which insurance
contract held
Address of
financial
institution
ZIP code
Date of
contract
The cash value or
surrender value of
the contract
Total gross amount
paid/credited with
respect to the
contract during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar
year ending as on 31st December 2024
Sl
No
Coun
try
Nam
e and
code
Zip
Code
Nature of
entity
Name
and
Address
of the
Entity
Nature of
Interest-
Direct/ Beneficial
owner/
Beneficiary
Date
since
held
Total
Investment
(at cost) (in
rupees)
Income
accrued
from such
Interest
Nature
of
Income
Income taxable and offered in
this return
Amount
Schedul
e where
offered
Item
number
of
schedule
(1)
2(a)
2(b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
133
(i)
(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending
as on 31st December 2024
Sl
No
Country
Name
and code
ZIP
Code
Address
of the
Property
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment (at
cost) (in rupees)
Income
derived
from the
property
Nature of
Income
Income taxable and offered in
this return
Amount
Schedul
e where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year
ending as on 31st December 2024
Sl
No
Country
Name
and code
ZIP
Code
Nature of
Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment (at
cost) (in rupees)
Income
derived
from the
asset
Nature of
Income
Income taxable and offered in
this return
Amoun
t
Schedule
where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during
the calendar year ending as on 31st December 2024 and which has not been included in A to D above.
Sl
No
Name of the
Institution
in which the
account is
held
Address
of the
Institutio
n
Countr
y Name
and
Code
ZIP
Cod
e
Name of
the
account
holder
Account
Number
Peak Balance/
Investment
during the
year (in
rupees)
Whether
income
accrued is
taxable in
your
hands?
If (7) is
yes,
Income
accrued
in the
account
If (7) is yes, Income offered in
this return
Amount Schedul
e where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3a)
(3b)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl
No
Count
ry
Name
and
code
ZIP
Cod
e
Name and
address of
the trust
Name
and
address
of
trustees
Name
and
address
of
Settlor
Name and
address of
Beneficiari
es
Date
since
position
held
Whether
income derived
is taxable in
your hands?
If (8) is yes,
Income
derived
from the
trust
If (8) is yes, Income offered in this
return
Amount Schedul
e where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
G Details of any other income derived from any source outside India (i) which is not included in- items A to F above
or, (ii) income under the head business or profession
Sl
No
Country
Name
and
code
ZIP Code
Name and
address of the
person from
whom derived
Income
derived
Nature of
income
Whether taxable in
your hands?
If (6) is yes, Income offered in
this return
Amoun
t
Schedul
e where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
NOTE
►
Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in India on a
business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not mandatory to
be reported in this schedule if no income is derived from that asset during the current previous year.
134
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule 5A
Information regarding apportionment of income between spouses governed by Portuguese Civil Code
Name of the spouse
PAN/Aadhaar No. of the spouse
Whether books of account of spouse is audited u/s 44AB or under any other provisions
(other than u/s 92E) of this Act or under any other Acts? or Whether your spouse is a
partner of a firm whose accounts are required to be audited u/s 44AB under this Act or
under any other provisions (other than u/s 92E) of this Act or under any other Acts?
Yes/No
Whether books of account of spouse is audited u/s 92E? or Whether your spouse is a
partner of a firm whose accounts are required to be audited u/s 92E under this Act?
Yes/No
Heads of Income
Receipts
received under
the head
Amount apportioned in
the hands of the spouse
Amount of TDS
deducted on income at
(ii)
TDS apportioned in the
hands of spouse
(i)
(ii)
(iii)
(iv)
(v)
1 House Property
2 Business
or
profession
3 Capital gains
4 Other sources
5 Total
Schedule
AL
Assets and Liabilities at the end of the year (other than those included in Part A- BS) (applicable in a case
where total income exceeds Rs. 1 crore)
DETAILS OF ASSETS AND LIABILITIES
A Details of immovable assets
Sl.
No.
Description
Address
Pin code
Amount (cost) in Rs.
(1)
(2)
(3)
(4)
(5)
(i)
(ii)
B Details of movable assets
Sl.
No.
Description
Amount (cost) in Rs.
(1)
(2)
(3)
(i) Jewellery, bullion etc.
(ii) Archaeological collections, drawings, painting, sculpture or any work
of art
(iii) Vehicles, yachts, boats and aircrafts
(iv) Financial assets
Amount (cost) in Rs.
(a) Bank (including all deposits)
(b) Shares and securities
(c) Insurance policies
(d) Loans and advances given
(e) Cash in hand
C Interest held in the assets of a firm or association of persons (AOP) as a partner or member thereof
Sl.
No.
Name and address of the firm(s)/
AOP(s)
PAN of the firm/ AOP
Assessee’s investment in the firm/ AOP on cost
basis
(1)
(2)
(3)
(4)
(i)
(ii)
D Liabilities in relation to Assets at (A + B + C)
NOTE ► Please refer to instructions for filling out this schedule.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
135
Schedule
GST
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
DETAILS
OF GST
Sl. No.
GSTIN No(s).
Annual value of outward supplies as per the GST return(s) filed
(1)
(2)
(3)
NOTE ► Please furnish the information above for each GSTIN No. separately
Schedule : Tax
deferred
on
ESOP
Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi)
received from employer, being an eligible start-up referred to in section 80-IAC
DETAILS
Sl.
No.
Assessment
Year
Amount
of
Tax
deferred
brought
forward
Has any of the following events occurred during the
previous year relevant to current assessment year
Balance
amount of
tax
deferred to
be carried
forward to
be next
Assessment
years
Col (3- 7)
Such
specified
security
or
sweat
equity shares were
sold
(i)Fully
(ii)Partly
(iii)Not
sold
Specify the date and
amount
of
tax
attributed to such
sale out of Col 3
(Details
to
be
provided
as
per
utility)
Ceased to be
the
employee of
the employer
who allotted
or
transferred
such
specified
security
or
sweat equity
share?
o Yes o No
If
yes,
specify date
Forty-eight months
have expired from
the
end
of
the
relevant assessment
year
in
which
specified security or
sweat equity shares
referred to in the
said *clause were
allotted.
If
yes,
specify date
Amount of
tax payable
in
the
current
Assessment
Year
(to
be
populated
from col. 3
or 4 as the
case
maybe)
1
2
3
4
5
6
7
8
1
2021-22
Sl. No. 8
of
Schedule
ESOP
for
last
year
(To be enabled from
AY
2026-27
)
(Payment
to
be
made in FY 2025-
26)
2
2022-23
Sl. No. 8
of
Schedule
ESOP
for
last
year
3
2023-24
Sl. No. 8
of
Schedule
ESOP
for
last
year
4
2024-25
Sl. No. 8
of
Schedule
ESOP
for
last
year
5
2025-26
136
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PART-B
Part B –
TI
Computation of total income
TOTAL INCOME
1 Salaries (6 of Schedule S)
1
2 Income from house property (3 of Schedule-HP) (enter nil if loss)
2
3 Profits and gains from business or profession
i
Profit and gains from business other than
speculative business and specified business (A37 of
Schedule BP) (enter nil if loss)
3i
ii
Profit and gains from speculative business (3(ii) of
Table E of Schedule BP) (enter nil if loss and take the
figure to schedule CFL)
3ii
iii
Profit and gains from specified business ( 3(iii) of
Table E of Schedule BP) (enter nil if loss and take the
figure to schedule CFL)
3iii
iv Income chargeable to tax at special rates (3e, 3f &
3g of Schedule BP)
3iv
v Total (3i + 3ii + 3iii + 3iv) (enter nil if 3v is a loss)
3v
4 Capital gains
a Short term
ia Short-term chargeable @ 15% (11ii of item E of
schedule CG)
aia
ib Short-term chargeable @ 20% ( 11iii of item E of
schedule CG)
aib
ii Short-term chargeable @ 30% (11iv of item E of
schedule CG)
aii
iii Short-term chargeable at applicable rate (11v of
item E of schedule CG)
aiii
iv Short-term chargeable at special rates in India as
per DTAA (11vi of item E of Schedule CG)
aiv
v Total Short-term (aia+aib + aii + aiii + aiv) (enter
nil if loss)
4av
b Long-term
ia Long-term chargeable @ 10% (11vii of item E of
schedule CG)
bia
ib Long-term chargeable @ 12.5% ( 11viii of item E of
schedule CG)
bib
ii Long-term chargeable @ 20% (11ix of item E of
schedule CG)
bii
iii Long-term chargeable at special rates in India as per
DTAA (11x of item E of schedule CG)
biii
iv Total Long-term (bia +bib + bii+biii) (enter nil if
loss)
4biv
c Sum of Short-term/Long-term capital gains (4av+4biv) (enter nil if loss)
4c
d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
4d
e Total capital gains (4c + 4d)
4e
5 Income from other sources
a Net income from other sources chargeable to tax at
normal applicable rates (6 of Schedule OS) (enter nil if
loss)
5a
b Income chargeable to tax at special rates (2 of
Schedule OS)
5b
c Income from the activity of owning and maintaining
race horses ( 8e of Schedule OS) (enter nil if loss)
5c
d Total (5a + 5b + 5c) (enter nil if loss)
5d
6 Total of head wise income (1 + 2 + 3v +4e +5d)
6
7 Losses of current year to be set off against 6 (total of 2xvii, 3xvii and 4xvii of Schedule
CYLA)
7
8 Balance after set off current year losses (6 – 7) (total of serial number (ii) to (xvi)
column 5 of Schedule CYLA+5b+3iv)
8
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
137
9 Brought forward losses to be set off against 8 (total of 2xvi, 3xvi and 4xvi of Schedule
BFLA)
9
10 Gross Total income (8-9) (also total of serial no (i) to (xiv) of column 5 of Schedule
BFLA+ 5b+ 3iv)
10
11 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included
in 10
11
12 Deductions under Chapter VI-A
a Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and limited upto (total of i, ii,
iii, iv, v, viii, xiii, xiv) of column 5 of BFLA]
12a
b Part-C of Chapter VI-A [(2 of Schedule VI-A]
12b
c Total (12a + 12b) [limited upto (10-11)]
12c
13 Deduction u/s 10AA (c of Sch. 10AA)
13
14 Total income (10 - 12c - 13)
14
15 Income which is included in 14 and chargeable to tax at special rates (total of (i) of
schedule SI)
15
16 Net agricultural income/ any other income for rate purpose (2v of Schedule EI)
16
17 Aggregate income (14-15+16)[applicable if (14-15) exceeds maximum amount not chargeable to
tax]
17
18 Losses of current year to be carried forward (total of row xviii of Schedule CFL)
18
19 Deemed income under section 115JC (3 of Schedule AMT)
19
Part B – TTI
Computation of tax liability on total income
COMPUTATION OF TAX LIABILITY
1
a Tax payable on deemed total income under section 115JC (4 of Schedule AMT)
1a
b Surcharge on (a) (if applicable)
1b
c Health and Education Cess @ 4% on (1a+1b) above
1c
d Total Tax Payable on deemed total income (1a+1b+1c)
1d
2 Tax payable on total income
a Tax at normal rates on 17 of Part B-TI
2a
b Tax at special rates (total /of col. (ii) of Schedule-SI) 2b
c Rebate on agricultural income [applicable if (14-15)
of Part B-TI exceeds maximum amount not chargeable to
]
2c
d Tax Payable on Total Income (2a + 2b – 2c)
2d
e Rebate under section 87A
2e
f Tax payable after rebate (2d – 2e)
2f
g Surcharge
Surcharge
computed
before
Surcharge after
marginal relief
i @ 25% of 17(ii) of Schedule SI
2gi
ia
ii
@10% or 15%, as applicable (Refer
Instructions)
2gii
iia
iii On [(2f) – 17(ii) of Schedule SI- tax on
income referred in 2G(ii)above )]]
2giii
iv Total (ia + iia)
2giv
H Health and Education Cess @ 4% on (2F + 2Giii)
2H
I Gross tax liability (2F+ 2Giv + 2H)
2I
3 Gross tax payable (higher of 1d and 2I)
3
3a Tax on income without including income on perquisites referred in section 17(2)(vi) received
from employer, being an eligible start-up referred to in section 80-IAC (3-3b)
3a
3b Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from
employer, being an eligible start-up referred to in section 80-IAC
3b
3c Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule Tax
deferred on ESOP)
3c
4 Credit under section 115JD of tax paid in earlier years (applicable if 2I is more
than 1d) (5 of Schedule AMTC)
4
5 Tax payable after credit under section 115JD (3a +3c - 4)
5
6 Tax relief
138
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a Section 89 (Please ensure to submit Form 10E to
claim this relief)
6a
b Section 90/ 90A ( 2 of Schedule TR)
6b
c Section 91 ( 3 of Schedule TR)
6c
d Total (6a + 6b+ 6c)
6d
7 Net tax liability (5 – 6d) (enter zero if negative)
7
8 Interest and fee payable
a Interest for default in furnishing the return (section
234A)
8a
b Interest for default in payment of advance tax (section
234B)
8b
c Interest for deferment of advance tax (section 234C)
8c
d Fee for default in furnishing return of income (section
234F)
8d
e Total Interest and Fee Payable (8a+8b+8c+8d)
8e
9 Aggregate liability (7 + 8e)
9
TAXES PAID
10 Taxes Paid
a Advance Tax (from column 5 of 17A)
10a
b TDS (total of column 5 of 18B and column 9 of
10b
c TCS (column 7(i) of17D)
10c
d Self-Assessment Tax (from column 5 of 17A)
10d
e Total Taxes Paid (10a+10b+10c+10d)
10e
11 Amount payable (Enter if 9 is greater than 10e, else enter 0)
11
12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account) 12
BANK ACCOUNT
13 Do you have a bank account in India (Non- Residents claiming refund with no bank account in
India may select No)
Select Yes or No
i. a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl. IFS Code of the Bank in case of
Bank Accounts held in India
Name of the Bank
Account
Number
Type of
account
(Dropdown to
be provided by
e-filing utility)
Select Account for refund
credit (tick at least one account
√ )
I
II
Note: 1. All bank accounts held at any time are to be reported, except dormant A/c.
2. In case, multiple accounts are selected, the refund will be credited to one of the validated accounts after processing the return.
Rows can be added as required
ii. b) Non- residents, not having bank account in India may, at their option, furnish the details of one foreign bank
account:
Sl. No.
SWIFT Code
Name of the Bank
Country of Location
IBAN
1
14 Do you at any time during the previous year,-
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest
in any entity) located outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ]
o Yes o No
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
139
15
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Identification No. of TRP
Name of TRP
Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof
16
17 TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF ASSESSMENT TAX
Sl No
BSR Code
Date of Deposit
(DD/MM/YYYY)
Serial Number of Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
iv
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in Sl. No. 10a & 10d of Part B-TTI
B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
TDS ON SALARY
Sl No
Tax Deduction Account Number
(TAN) of the Employer
Name of the Employer
Income chargeable under Salaries
Total tax
deducted
(1)
(2)
(3)
(4)
(5)
I
II
NOTE ►
Please enter total of column 5 in 10b of Part B-TTI
C
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C /16D/16E furnished by
Deductor(s) ]
Sl
No
TDS
credit
relating
to self
/other
person
[spouse
as per
section
5A/other
person as
per rule
37BA(2)]
PAN/Aadhaar
No. of Other
Person (if
TDS credit
related to
other person)
TAN of
the
Deductor/
PAN/
Aadhaar
No. of
Tenant/
Buyer
Section
under
which TDS
is deducted
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year (TDS
Deducted during the
FY 2024-25)
TDS credit being claimed this
Year (only if corresponding
income is being offered for tax
this year, not applicable if TDS
is deducted u/s 194N)
Corresponding
Receipt/withdrawals
offered
TDS
credit
being
carried
forward
Fin.
Year in
which
deducted
TDS
b/f
Deducted
in own
hands
Deducted in
the hands of
spouse as
per section
5A or any
other person
as per rule
37BA(2) (if
applicable)
Claimed
in own
hands
Claimed in the hands
of spouse as per
section 5A or any
other person as per
rule 37BA(2) (if
applicable)
Gross
Amount
Head of
Income
(1)
(2)
(3)
(4)
(4a)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Income TDS
Income TDS
PAN/
Aadhaar
No.
i
140
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
D Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS
Sl.
No.
TCS credit
relating to
self /other
person
[spouse as
per section
5A/ other
person as
per rule
37i(1)]
Tax Deduction and
Tax Collection
Account Number of
the Collector
PAN of
other
Person (if
TCS credit
related to
other
person)
Unclaimed TCS brought
forward (b/f)
TCS of the current
fin. Year
TCS credit being
claimed this Year
TCS credit being
carried forward
Fin. Year
in which
collected
Amount b/f Collected
in own
hands
Collected
in the
hands of
spouse as
per section
5A or any
other
person as
per rule
37i(1) (if
applicable)
Claimed
in own
hands
Claimed in
the hands
of spouse as
per section
5A or any
other
person as
per rule
37i(1) (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS
PAN
i
NOTE ► Please enter total of column (7)(i) in 10c of Part B-TTI
VERIFICATION
I, son/ daughter of
solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is
correct and complete and is in accordance with the provisions of the Income-tax Act, 1961.
I further declare that I am making returns in my capacity as ___________ (drop down to be provided) and I am also
competent to make this return and verify it. I am holding permanent account number (if allotted) (Please see
instruction). I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms
and conditions of the agreement have been complied with. (Applicable in a case where return is furnished under section
92CD)
Date
Place
Sign here ➔”.
[F.No. 370142/14/2025-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and
was last amended vide notification number G.S.R. 271(E), dated the 29th April, 2025.
Explanatory Memorandum: - It is hereby certified that no person shall be adversely affected by
giving retrospective effect to these rules.
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.
