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[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
39
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICAION
New Delhi, the 3rd May, 2025
No. 43/2025
G.S.R 287(E).— In exercise of the powers conferred by section 139 read
with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby
makes the following rules further to amend the Income-tax Rules, 1962, namely:-
1.
(1) These rules may be called the Income-tax (Fifteenth 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, in Appendix-II, for FORM ITR-2, the following FORM shall
be substituted, namely:—
“ FORM
ITR-2
INDIAN INCOME TAX RETURN
[For Individuals and HUFs not having income from profits and gains
of business or profession]
(Please see Rule 12 of the Income-tax Rules, 1962)
(Please refer instructions)
Assessment Year
2 0 2 5 - 2 6
PERSONAL INFORMATION
(A1) First name
(A2) Middle
name
(A3) Last name
(A4) PAN
(A6) Flat/Door/Block
No.
(A7) Name of
Premises/Building/Village
(A5) Status (Tick)
Individual
HUF
(A8) Road/Street/Post
Office
(A14) Date of Birth/ Formation
(DD/MM/YYYY)
(A9) Area/locality
(A15) Aadhaar Number (12 digit)
(A10)
Town/City/District
(A11) State
(A13) PIN code/ZIP code
(A12) Country
(A16) Residential/Office Phone
Number with STD code/ Mobile
No. 1
(A17) Mobile No. 2
FILING STATUS
(A18) Email Address-1 (self)
(A19) Email Address-2
(A20) (a1i) Filed u/s (Tick) [Please see instruction]
139(1)-On or before due date, 139(4)-After due
date, 139(5)-Revised Return, 92CD-Modified
return, 119(2)(b)-After condonation of delay
(a1ii) Or filed in response to notice u/s
139(9), 142(1), 148 , 153C
(a2)
Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime ? (default is “No”)
Yes
No
Note- For Opting out, option should be exercised along with the return of income filed u/s 139(1)
Part A-GEN
GENERAL
40
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(b)
Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish
return of income? - (Tick) Yes No
If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a
return of income under section 139(1) but filing return of income due to fulfilling one or more conditions
mentioned in the seventh proviso to section 139(1)]
(bi)
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one
or more current account during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(bii)
Have you incurred expenditure of an amount or aggregate of amount exceeding Rs.
2 lakhs for travel to a foreign country for yourself or for any other person?
(Yes/No)
Amount (Rs) (If Yes)
(biii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1
lakh on consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(biv)
Are you required to file a return as per other conditions prescribed under clause
(iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition
from the drop-down menu)
(Tick) o Yes o No
C
C
C
C
(c)
CC
C
If Revised/Defective/Modified, then enter Receipt
No. and Date of filing original return
(DD/MM/YYYY)
/
/
D
(d)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order
u/s 119(2)(b) enter Unique Number/ Document Identification
Number (DIN) and date of such Notice/Order, or if filed u/s 92CD,
enter date of Advance Pricing Agreement
(Unique Number)
/ /
(e)
Residential Status in India (for
individuals)
(Tick applicable option)
A.
Resid
ent
You were in India for 182 days or more during the previous year
[section 6(1)(a)]
You were in India for 60 days or more during the previous year, and
have been in India for 365 days or more within the 4 preceding years
[section (6)(1)(c)] [where Explanation 1 is not applicable]
You are a citizen of India, who left India, for the purpose of employment,
as a member of the crew of an Indian ship and were in India for 182 days
or more during the previous year and 365 days or more within the
preceding 4 years [Explanation 1(a) of section (6)(1)(c)]
You are a citizen of India or a person of Indian origin and have come on
a visit to India during the previous year and were in India for
a) 182 days or more during the previous year and 365 days or more within
the preceding 4 years; or
b) 120 days or more during the previous year and 365 days or more within
the preceding 4 years if the total income, other than income from foreign
sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)]
B.
Resid
ent
but
not
Ordi
naril
y
Resid
ent
You have been a non-resident in India in 9 out of 10 preceding years
[section 6(6)(a)]
You have been in India for 729 days or less during the 7 preceding years
[section 6(6)(a)]
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-
resid
ent
You were a non-resident during the previous year.
(i)Please specify the jurisdiction(s) of residence during the previous year -
S.
N
o.
Jurisdiction(s) of
residence
Taxpayer Identification Number(s)
1
2
(ii) In case you are a Citizen of India or a Person of Indian Origin (POI),
please specify -
Total period of stay in
India during the
previous year (in days)
Total period of stay in India during the 4
preceding years (in days)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
41
Residential Status in India (for
HUF)
(Tick applicable option)
D. Resident Resident but not Ordinarily Resident Non-
resident
(f)
Do you want to claim the benefit under section 115H? (applicable
in case of resident)
Yes No
(g) Are you governed by Portuguese Civil Code as per section 5A? Tick) Yes No (If “YES” please fill
Schedule 5A)
(h)
Whether you are an / FPI? Yes/No If yes, please provide SEBI Regn. No
(i)
Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number
Valid upto date
(j)
Whether this return is being filed by a Representative Assessee? (Tick) Yes No If yes, please
furnish following information -
(1)
Name of the Representative
(2)
Capacity of the Representative (drop down to be provided)
(3)
Address of the Representative
(4)
Permanent Account Number (PAN)/ Aadhaar No. of the Representative
(k)
KK
K
Whether you were Director in a company at any time during the previous year? (Tick) Yes No
If yes, please furnish following information -
K
Name of Company
Type
of
compa
ny
PA
N
Whether its shares are
listed or unlisted
Director Identification
Number (DIN)
(Drop
down
to be
provid
ed)
L
L
L
(l)L
LL
LL
LL
Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes
No
If yes, please furnish following information in respect of equity shares
Name
of
comp
any
Type
of
Comp
any
PA
N
Opening
balance
Shares acquired during the year
Shares
transferred
during the year
Closing
balance
(Drop
down
to be
provid
ed)
No.
of
shar
es
Cost of
acquisi
tion
No.
of
shar
es
Date of
subscrip
tion /
purchas
e
Fac
e
val
ue
per
sha
re
Iss
ue
pri
ce
per
sha
re
(in
cas
e of
fres
h
issu
e)
Purchas
e price
per
share (in
case of
purchas
e from
existing
sharehol
der)
No.
of
shar
es
Sale
consider
ation
No.
of
shar
es
Cost of
acquisi
tion
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule S
Details of Income from Salary
SALARIES
Name of Employer
Nature of employer (Tick)
(drop down to be provided)
TAN of Employer (mandatory if tax is deducted)
Address of employer
Town/City
State
PIN code/ ZIP code
1 Gross Salary (1a + 1b + 1c + 1d + 1e + 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
42
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
c Profit in lieu of salary as per section 17(3) (drop down
to be provided)
1c
d
Income from retirement benefit account maintained in
a notified country u/s 89A (choose country from drop
down menu)
1d
e Income from retirement benefit account maintained in
a country “other than notified country u/s 89A”
1e
f Income taxable during the previous year on which
relief u/s 89A was claimed in any earlier previous year. 1f
(Add multiple rows for Gross Salary in case of more than one employer)
2 Total Gross Salary (from all employers)
2
3
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing
utility) (please refer instructions)
(Note: Ensure that it is included in Total Gross salary in (2) above )
3
3(a) Less: Income claimed for relief from taxation u/s 89A
3a
4 Net Salary (2 – 3 – 3a)
4
5 Deduction u/s 16 (5a + 5b + 5c)
5
a Standard deduction u/s 16(ia)
5a
b Entertainment allowance u/s 16(ii)
5b
c Professional tax u/s 16(iii)
5c
6 Income chargeable under the head ‘Salaries’ (4 - 5)
6
Schedule HP
Details Of Income From House Property (Please Refer Instructions) (Drop down to be provided indicating ownership of
property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country
PIN Code/ ZIP Code
Is the property co-owned? Yes No (if “YES” please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co-
owner(s)
Percentage Share in Property
I
II
[Tick the applicable
option]
Let out
Self-occupied
Deemed let out
Name(s) of
Tenant(s)
(if let out)
PAN/ Aadhaar No. of Tenant(s)
(Please see note)
PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS credit is
claimed)
I
II
a Gross rent received or receivable or lettable value
1a
b The amount of rent which cannot be realized
1b
c Tax paid to local authorities
1c
d Total (1b + 1c)
1d
e Annual value (1a – 1d) (nil if self -occupied etc. as per section 23(2)of the Act)
1e
f Annual value of the property owned (own percentage share x 1e)
1f
g 30% of 1f
1g
h
Interest payable on borrowed capital (Details are
to be filled in the drop down to be provided in
e-filing utility)
1h
i Total (1g + 1h)
1i
j Arrears/Unrealized rent received during the year less 30%
1j
k Income from house property 1 (1f – 1i + 1j)
1k
(fill up details separately for each property)
2 Pass through income/loss if any *
2
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.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
43
NOTE ► Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule CG
Capital Gains
CAPITAL GAINS
A Short-term Capital Gains (STCG) (Sub-items 3 and 4 are not applicable for residents)
Short-term Capital Gains
1
From sale of land or building or both (fill up details separately for each property)
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 (Specify details in item
D below)
1d
e
Short-term Capital Gains on Immovable property (1c - 1d)
A1e 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
F
NOTE ►
Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted under section 194-IA
or is quoted by buyer in the documents
In case of more than one buyer, please indicate the respective percentage share and
amount.
2
From sale of equity share or unit of equity oriented Mutual Fund (MF) or
unit of a business trust on which STT is paid under section 111A or
115AD(1)(ii) proviso (for FII) (where A3 is not applicable)
Where
transfer
was before
23rd July
2024
Where transfer was on
or after 23rd July 2024
a
Full value of consideration
2a
b
Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection
with transfer
biii
iv Total (i + ii + iii)
biv
c
Balance (2a – biv)
2c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if
asset bought/acquired within 3 months prior to record
date and dividend/income/bonus units are received,
then loss arising out of sale of such asset to be ignored
(Enter positive value only)
2d
e
Short-term capital gain on equity share or equity
oriented MF (STT paid) (2c +2d)
2ei
2eii
A2e
3 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be
computed with foreign exchange adjustment under first proviso to section 48)
a
STCG on transactions covered u/s 111A (A3ai + A3aii)
A3a
44
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i.
Where the transfer was before 23rd July 2024
A3ai
ii.
Where the transfer was on or after 23rd July 2024
A3aii
b
STCG from sale of shares not covered in sl. no 3a or sale of debentures
A3b
4 For NON-RESIDENT- from sale of securities (other than those at A2) by an FII as per section 115AD
a
i In case securities sold include shares of a company other than quoted shares, enter the
following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii
Full value of consideration in respect of securities other than
unquoted shares
Aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with
transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (4aiii – biv)
4c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of sale of
such security to be ignored (Enter positive value only)
4d
e
Short-term capital gain on sale of securities by an FII (other than those at A2) (4c +4d)
A4e A4e
5 From sale of assets other than at A1 or A2 or A3 or A4 above
a
i
In case assets sold include shares of a company other
than quoted shares, enter the following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii
Full value of consideration in respect of assets other than
unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with
transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (5aiii – biv)
5c
d
In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for
example if asset bought/acquired within 3 months prior to record date
and dividend/income/bonus units are received, then loss arising out of sale
of such asset to be ignored (Enter positive value only)
5d
e
STCG on assets other than at A1 or A2 or A3 or A4 above (5c + 5d)
A5e
6 Amount deemed to be short term capital gains
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
45
a Whether any amount of unutilized capital gain on asset transferred during the previous years shown below
was deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
Sl.
No.
Previous
year in
which asset
transferred
Section under
which deduction
claimed in that
year
New asset acquired/constructed
Amount not used for new
asset or remained unutilized
in Capital gains account (X)
Previous year in
which asset
acquired/constructed
Amount utilised
out of Capital
Gains account
i
2022-23
54B
ii
2023-24
54B
b Amount deemed to be short term capital gains, other than at ‘a’
Total amount deemed to be short term capital gains (aXi + aXii + b)
A6
7 Pass Through Income/ Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A7ai + A7aii +
A7b + A7c)
A7
ai
Pass Through Income/ Loss in the nature of
Short Term Capital Gain, chargeable @
15%
A7a
aii
Pass Through Income/ Loss in the nature of
Short Term Capital Gain, chargeable @
20%
A7aii
b
Pass Through Income/ Loss in the nature of
Short Term Capital Gain, chargeable @
30%
A7b
c
Pass Through Income/ Loss in the nature of
Short Term Capital Gain, chargeable at
applicable rates
A7c
8 Amount of STCG included in A1 – A7 but claimed as not chargeable to tax or chargeable at special rates in
India as per DTAA
Sl.
No.
Amount
of
income
Item No. A1 to
A7 above in
which included
Country
name &
Code
Article of
DTAA
Rate as
per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as per
I.T.
Act
Applicable rate [lower of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of STCG claimed as not chargeable to tax in India as per DTAA
A8a
b
Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA
A8b
A(A)
Capital Loss on buy back of shares on or after 01st October 2024 [ Short Term 20% or 30% or
applicable rate]
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered)
A(A)
9 Total Short-term Capital Gain (A1e+ A2e+ A3a+ A3b+ A4e+ A5e+A6 + A7 - A8a + A(A))
A9
B Long-term capital gain (LTCG) (Sub-items, 5 , 6, 7 & 8 are not applicable for residents)
Long-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property 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
46
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iib
Total cost of improvement
(a) Cost of improvement without indexation
biib(a)
(b) Year of Improvement
( 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 + Ʃbiib(c) +
biii;
where transfer is on or after 23rd July 2024 bi + Ʃbiib(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)
1ca
d
Deduction under section 54/54B/54EC/54F (Specify details in item D
below)
1d
e
Long-term Capital Gains on Immovable property (1c - 1d)
B1e
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 section 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
State
NOTE ►
Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted under section 194-IA or
is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
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)
B1ga
(b) On or after 23rd July 2024 (sum of capital gains on all
properties transferred on or after 23rd July 2024)
B1gb
(c) Total excess tax to be ignored (ƩB1eii)
B1gc
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
47
2 For 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
2a
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c
Balance (2a – biv)
2c
d
Deduction under sections 54F (Specify details in item D below)
2d
e
LTCG on bonds or debenture (2c – 2d)
B2e
3i
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
3a
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 (3a – 3biv)
3c
ca
Balance (3a – 3biva) (for the purpose of
computing excess tax as per proviso to section
112(1)) (applicable where transfer was before
23rd July 2024)
3ca
d
Deduction under sections 54F (Specify details in
item D below)
3d
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
B3(i)e
B3(i)ei
B3(i)eii
ea Long-term Capital Gains on assets at B3 above where transfer was before 23rd July 2024 (3ca – 3d)
(for the purpose of computing excess tax as per proviso to section 112(1))
B3(i)ea
f
Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A) [LTCG at 20 % with indexation] [ B3(ei)*20%]
(applicable where transfer was before 23rd July, 2024)
B3(i)f
g
Tax as per 1st Proviso to section 112(1) [LTCG at 10 % without indexation] [ B3(ea)*10%]
(applicable where transfer was before 23rd July, 2024)
B3(i)g
h
Excess amount that is required to be ignored as per 1st proviso to section 112(1) [B3(f) – B3(g)]
(applicable where transfer was before 23rd July 2024)
B3(i)h
3ii 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
3a
b
Deductions under section 48
b
48
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation bii
iii
Expenditure wholly and exclusively in
connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c
Balance (3a – biv)
3c
d
Deduction under sections 54F (Specify details in
item D below)
3d
e
Long-term Capital Gains on assets at B3 above where transfer was (3c – 3d)
i. Before 23rd July 2024
ii. On or After 23rd July 2024
B3(ii)e
B3(ii)ei
B3(ii)eii
B3(ii)e
B3(ii)ei
B3(ii)eii
4 From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is
paid under section 112A
A LTCG u/s 112A (column 14(iii) of Schedule 112A)
4a
i. Sum of column 14 where transfer was before 23rd July 2024
4ai
ii. Sum of column 14 where transfer was on or after 23rd July 2024
4aii
B
Deduction under sections 54F (Specify details in item D below) where transfer was
i.
Before 23rd July 2024
ii.
On or after 23rd July 2024
4b
4bi
4bii
C Long-term Capital Gains on sale of capital assets at B4 above where transfer was (4a – 4b)
i.
Before 23rd July 2024
ii.
On or after 23rd July 2024
B4c
B4ci
B4cii
5 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign
exchange adjustment under first proviso to section 48)
A
LTCG computed without indexation benefit 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)
5a
5ai
5aii
5aiii
B
Deduction under sections 54F (Specify details in item D below) 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)
5b
5bi
5bii
5biii
C
LTCG on share or debenture (5a-5b)
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)
B5c
B5ci
B5cii
B5ciii
6
For NON-RESIDENTS- from sale of, (i) unlisted securities as
per sec. 112(1)(c), (ii) bonds or GDR as referred in sec.
115AC, (iii) securities by FII as referred to in sec. 115AD
(other than securities referred to in section 112A for which
column B7 is to be filled up)
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
49
iv
Total (bi + bii +biii)
biv
c
Balance(6aiii – biv)
6c
d
Deduction under sections /54F (Specify details in
item D below)
6d
e
Long-term Capital Gains on assets at 6 above in case of NON-RESIDENT (6c - 6d)
(i) Where transfer was before 23rd July 2024 [applicable for 6(i) & 6(ii) ]
(ii) Where transfer was on or after 23rd July 2024 [ applicable for 6(i) & 6(ii) ]
(iii) from sale of securities by FII as referred to in sec. 115AD
B6e
B6ei
B6eii
B6eiii
7 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 Schedule 115AD(1)(b)(iii)
proviso) (7ai + 7aii)
7a
i. Sum of column 14 where transfer was before 23rd July
2024 -
7ai
ii. Sum of column 14 where transfer was on or after 23rd
July 2024
7aii
b
Deduction under section 54F (Specify details in item D
below)
i.
Before 23rd July 2024
ii.
On or after 23rd July 2024
7b
7bi
7bii
c
Long-term Capital Gains on sale of capital assets at B7 above where transfer was (7a – 7b)
i.
Before 23rd July 2024
ii.
On or after 23rd July 2024
B7c
B7ci
B7cii
8 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)
8a
i.
Before 23rd July 2024
8ai
ii.
On or After 23rd July 2024
8aii
b
Less deduction under section 115F (Specify details in item D
below)
8b
i.
Before 23rd July 2024
8bi
ii.
On or After 23rd July 2024
8bii
c
Balance LTCG on sale of foreign exchange asset where transfer was (8a – 8b)
B8c
i.
Before 23rd July 2024
B8ci
ii.
On or After 23rd July 2024
B8cii
9 From sale of assets where B1 to B8 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
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
50
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
C Balance (9aiii – biv)
9c
D Deduction under sections 54F(Specify details in
item D below)
9d i.
ii.
E
Long-term Capital Gains on assets at B9 above
where transfer was (9c – 9d)
(i) Before 23rd July 2024
(ii) On or after 23rd July 2024
B9e
B9ei
B9eii
i.
ii.
10 Amount deemed to be long-term capital gains
A
Whether any amount of unutilized capital gain on asset transferred during the previous year shown
below was deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
Yes ; No ; Not applicable. (If yes, then provide the details below)
Sl.
No.
Previous year
in which asset
transferred
Section under
which
deduction
claimed in that
year
New asset acquired/constructed Amount not
used for new
asset or
remained
unutilized in
Capital gains
account (X)
Whether date
of limitation /
withdrawal was
before 23rd July
2024
Previous year in
which asset
acquired/
constructed
Amount utilised
out of Capital
Gains account
i 2021-22
54/54F
ii 2022-23
54/54B/54F
iii 2023-24
54/54B/ 54F
B
Amount deemed to be long-term capital gains, other than at ‘a’. (i + ii)
b.
bi. Where deemed capital gain arose before 23rd July 2024
bi.
bii. 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
B10
B10i
B10ii
11 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, (Fill up schedule PTI)
(B11a1+ B11a2 + B11b)
B11
a1i. Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 10% u/s 112A
B11 a1i
a1ii Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 12.5% u/s 112A
B11a1(ii)
a2i Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 10% under sections other than u/s 112A
B11 a2(I)
a2
(ii)
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 12.5% other than u/s 112A
B11a2(ii)
b Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
chargeable @ 20%
B11b
12 Amount of LTCG included in B1- B11 but claimed as not chargeable to tax or chargeable at special rates in
India as per DTAA
Sl. No.
Amount
of
income
Item No.
B1 to B11
above in
which
included
Country
name &
Code
Article
of
DTAA
Rate as per
Treaty
(Enter NIL, if not chargeable)
Whether
TRC obtained
(Y/N)
Section
of I.T.
Act
Rate as per
I.T. Act
Applicable
rate [lower
of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of LTCG claimed as not chargeable to tax as per DTAA
B12a
b
Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA
B12b
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
51
B(A)
Capital Loss on buy back of shares on or after 01st October 2024
[ Long term 12.5% or 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)
13 Total long term capital gain chargeable under I.T. Act (B1e+B2e+B3ie+B3iie+B4c+B5c+B6e+B7c+B8c+
B9e+B10 + B11 - B12a+B(A))
B13
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 (Col. 7 of Schedule VDA)
C2
C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2)
C3
D Information about deduction claimed against Capital Gains
1
In case of deduction u/s 54/54B/54EC/54F/115F give following details
a
Deduction claimed u/s 54
i Date of transfer of original asset
ai
dd/mm/yyyy
ii Cost of new residential house
aii
iii Date of purchase/construction of new residential house
aiii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme
before due date
aiv
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
av
b
Deduction claimed u/s 54B
i Date of transfer of original asset
bi
dd/mm/yyyy
ii Cost of new agricultural land
bii
iii Date of purchase of new agricultural land
biii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme
before due date
biv
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
bv
c
Deduction claimed u/s 54EC
i Date of transfer of original asset
ci
dd/mm/yyyy
ii Amount invested in specified/notified bonds
(Not exceeding fifty lakh rupees)
cii
iii Date of investment
ciii
dd/mm/yyyy
iv Amount of deduction claimed
civ
d
Deduction claimed u/s 54F
i Date of transfer of original asset
di
dd/mm/yyyy
ii Cost of new residential house
dii
iii Date of purchase/construction of new residential house
diii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme
before due date
div
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v Amount of deduction claimed
dv
e
Deduction claimed u/s 115F (for Non-Resident Indians)
i Date of transfer of original foreign exchange asset
e i
dd/mm/yyyy
ii Amount invested in new specified asset or savings
certificate
e ii
iii Date of investment
e iii
dd/mm/yyyy
iv Amount of deduction claimed
e iv
f Total deduction claimed (1a + 1b + 1c + 1d + 1e )
f
52
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
E
Set-off of current year capital losses with current year capital gains (excluding amounts included in A8a & B12a which is not
chargeable under DTAA)
S
l.
Type of
Capital
Gain
Capital
Gain of
current
year (Fill
this
column
only if
computed
figure is
positive)
Short term capital loss
Long term capital loss
Curr
ent
year’
s
capit
al
gains
rema
ining
after
set
off
15%
20%
30
%
applicable
rate
DT
AA
rat
es
10%
12.50
%
20%
DT
AA
rat
es
(11=1
-2-3-
4-5-
6-7-
8-9-
10)
1
2
3
4
5
6
7
8
9
10
11
i
Capital
Loss to be
set off
(A2
ei*
+
A3a
i*+
A7a
i*)
(A2eii* +
A3aii*+A7a
ii*+A(A))
(A4
e*+
A7b
* +
A(A
))
(A1e*+A3b
*+A5e*+
A6* +
A7c* +
A(A))
A8
b
B3(ii)
ei*+
B4ci*
+
B5cii*
+
B6ei*
+
B6eiii
* +
B7ci*
+
B8ci*
+
B11a1
(i)*+
B11a2
(i)* +
B(A))
(B1gb
*+
B3(i)ei
i*+
B3(ii)e
ii*+
B4cii*
+
B5ciii
*
+B6eii
* +
B7cii*
+B8cii
*+
B9eii*
+
B10ii*
+
B11a1
(ii)*+
B11a2
(ii)* +
B(A))
(B1g
a*+
(B3(i)
ei*+
B2e*
+
B5ci*
+
B9ei*
+
B10i*
+
B11b
*)
B1
2b
(Fill
this
row only if
computed
figure
is
negative)
ii
Sho
rt
ter
m
cap
ital
gai
n
15%
(A2ei*+
A3ai* +
A7ai*)
ii
i
20%
(A2eii* +
A3aii*+A7
aii* +
A(A))
i
v
30%
(A4e* +
A7b* +
A(A))
v
appli
cable
rate
(A1e*+A3b
*+
A5e*+A6*
+ A7c* +
A(A))
v
i
DTA
A
rates
A8b
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
53
v
ii
Lo
ng
ter
m
cap
ital
gai
n
10%
(B3(ii)ei*+
B4ci* +
B5cii*+
B6ei* +
B6eiii* +
B7ci*+
B8ci* +
B11a1(i)*+
B11a2(i)*
+ B(A))
v
ii
i
12.50
%
(B1gb*+B3
(i)eii*+
B3(ii)eii*+
B4cii*+
B5ciii* +
B6eii* +
B7cii* +
B8cii*+
B9eii*+
B10ii*+
B11a1(ii)*
+
B11a2(ii)*
+ B(A))
i
x
20%
(B1ga*+B2
e*+
B3(i)ei*+
B5ci*+
B9ei*+
B10i*+
B11b*)
x
DTA
A
rates
B12b
x
i
Total loss set off (ii + iii +
iv + v + vi + vii + viii + ix +
x)
x
ii
Loss remaining after set
off (i – xi)
Note- The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-
A7) 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.
Note- The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-
B11) 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
(i)
16/6 to 15/9
(ii)
16/9 to
15/12
(iii)
16/12 to
15/3
(iv)
16/3 to 31/3
(v)
1
Short-term capital gains taxable at the rate of 15%
Enter value from item 3iiia of schedule BFLA, if any.
2
Short-term capital gains taxable at the rate of 20%
Enter value from item 3iiib of schedule BFLA, if any.
3
Short-term capital gains taxable at the rate of 30%
Enter value from item 3iv of schedule BFLA, if any.
4
Short-term capital gains taxable at applicable rates
Enter value from item 3v of schedule BFLA, if any.
5
Short-term capital gains taxable at DTAA rates
Enter value from item 3vi of schedule BFLA, if any.
6
Long- term capital gains taxable at the rate of 10%
Enter value from item 3viia of schedule BFLA, if any.
7
Long- term capital gains taxable at the rate of
12.5%
Enter value from item 3viib of schedule BFLA, if any.
8
Long- term capital gains taxable at the rate of 20%
Enter value from item 3viii of schedule BFLA, if any.
54
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
9
Long- term capital gains taxable at the rate DTAA
rates
Enter value from item 3ix of schedule BFLA, if any.
10
Capital gains on transfer of Virtual Digital Asset
taxable at the rate of 30%
Enter value from item 16 of schedule SI, if any
NOTE ►
Please include the income of the specified persons (spouse, minor child etc.) referred to in
Schedule SPI while computing the income under this head
Schedule
112A
From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which
STT is paid under section 112A
Sl.
No
.
Share/
Unit
Acquire
d (On
or
before /
after
31st Jan
2018)
Shar
e /
Unit
trans
ferre
d
(Befo
re /
on or
After
23rd
July
2024
)
IS
I
N
C
o
de
Na
me
of
th
e
Sh
ar
e/
Un
it
No.
of
Sh
are
s/
Un
its
Sa
le-
pri
ce
pe
r
Sh
ar
e/
Un
it
Full
Value
of
Conside
ration
-If shares
are
acquired
on or
before
31.01.20
18
(Total
Sale
Value)
(4*5)
- If
shares
are
Acquired
after 31st
January
2018 -
Please
enter Full
Value of
Consider
ation
Cost
of
acqu
isitio
n
with
out
inde
xatio
n
High
er of
8
and
9
Cost
of
acquis
ition
If
the
long-
term
capit
al
asset
was
acqu
ired
befo
re
01.0
2.20
18, -
Low
er of
6
and
11
Fair
Mar
ket
Val
ue
per
shar
e/un
it as
on
31st
Jan
uary
,
2018
Tot
al
Fair
Mar
ket
Val
ue
of
capi
tal
asse
t as
per
secti
on
55(2
)(ac
)-
(4*1
0)
Expe
nditu
re
wholl
y and
exclu
sively
in
conne
ction
with
trans
fer
Tota
l
dedu
ction
s
(7+1
2)
Bal
anc
e
(6-
13)
Ite
m 4
(a)
of
LT
CG
Sch
edu
le of
ITR
2
(C
ol
1)
(Col 1a)
(Col
1b)
(
C
ol
2)
(C
ol
3)
(C
ol
4)
(C
ol
5)
(Col 6)
(Col
7)
(Col
8)
(Col
9)
(Col
10)
(Col
11)
(Col
12)
(Col
13)
(Co
l
14)
1
2
3
4
Add Rows
(i)
(ii)
(iii)
Total of Col 14 where transfer was
before 23rd July 2024
Total of Col 14 where transfer was on
or after 23rd July 2024
Total of LTCG u/s 112A
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
55
115AD(1)(b)(iii)
proviso
For NON-RESIDENTS - From sale of equity share in a company or unit of equity-oriented
fund or unit of a business trust on which STT is paid under section 112A rws
115AD(1)(b)(iii) proviso
Sl.
No.
Sha
re/
Unit
Acq
uire
d
(On
or
befo
re /
afte
r
31st
Jan
uar
y
201
8)
Shar
e /
Unit
trans
ferre
d
(Befo
re/on
or
after
23rd
July
2024)
ISI
N
Co
de
Na
me
of
th
e
Sh
ar
e/
Un
it
No.
of
Sh
are
s/
Un
its
Sa
le-
pri
ce
pe
r
Sh
ar
e/
Un
it
Full
Value
of
Consi
derati
on
-If
shares
are
acquire
d on or
before
31.01.2
018
(Total
Sale
Value)
(4*5)
-If
shares
are
Acquire
d after
31st
January
2018 -
Please
enter
Full
Value
of
Consid
eration
Cost
of
acqu
isitio
n
with
out
inde
xatio
n
High
er of
8
and
9
Cost
of
acqu
isitio
n
If
the
long-
term
capit
al
asset
was
acqu
ired
befo
re
01.02
.2018
,
Low
er of
6
and
11
Fair
Mark
et
Value
per
share/
unit
as on
31st
Janua
ry,201
8
Tot
al
Fair
Mar
ket
Val
ue
of
capi
tal
asse
t as
per
secti
on
55(2
)(ac)
-
(4*1
0)
Expe
nditu
re
wholl
y and
exclu
sively
in
conne
ction
with
trans
fer
Tota
l
dedu
ction
s
(7+1
2)
Bal
anc
e
(6-
13)
Ite
m 7
(a)
of
LT
CG
Sch
edu
le of
ITR
2
(Col
1)
(Col
1a)
(Col
1b)
(Co
l 2)
(C
ol
3)
(C
ol
4)
(C
ol
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
(i)
(ii)
(ii)
Total of Col 14 where transfer was
before 23rd July 2024
Total of Col 14 where transfer was on or
after 23rd July 2024
Total of LTCG u/s 112A rws
115AD(1)(b)(iii) proviso
Schedule
VDA
Income from transfer of Virtual Digital Assets
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
Sl. No.
Date of Acquisition
Date
of
Transfer
Head
under
which income to
be taxed (Capital
Gain)
Cost of Acquisition
(In case of gift;
a. Enter the amount on
which tax is paid u/s
56(2)(x) if any
b. In any other case cost to
previous owner)
Consideration
Received
Income
from
transfer of Virtual
Digital
Assets
(enter nil in case of
loss) (Col. 6 – Col.
5)
(Col. 1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
56
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Add Rows
Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of
Schedule CG)
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
57
Sl.
No.
Nature
Amount
1
Family Pension
2 Income from retirement benefit account maintained in a notified country u/s
89A (choose country from drop down menu)
3 Income from retirement benefit account maintained in a country “other than
notified country u/s 89A”
4 Income taxable during the previous year on which relief u/s 89A was claimed
in any earlier previous year.
5 Any specified sum received by a unit holder from a business trust during the
previous year referred to in section 56(2)(xii)
6
Any sum received, including the amount allocated by way of bonus, at any
time during a previous year, under a life insurance policy referred to in
section 56(2)(xiii)
Rows can be added as required
2
Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e +2f elements
related to Sl. No.1)
2
ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable
u/s 115BB
2ai
aii
Income by way of winnings from online games chargeable u/s 115BBJ
2aii
b
Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i
Cash credits u/s 68
bi
ii
Unexplained investments u/s 69
bii
iii
Unexplained money etc. u/s 69A
biii
iv
Undisclosed investments etc. u/s 69B
biv
v
Unexplained expenditure etc. u/s 69C
bv
vi
Amount borrowed or repaid on hundi u/s 69D
bvi
c
Accumulated balance of recognised provident fund taxable u/s 111
2c
S.No. Assessment Year
Income
benefit
Tax benefit
(i)
(ii)
(iii)
(iv)
d
Any other income chargeable at special rate (total of di to dxx)
2d
i
Dividends received by non-resident (not being
company) or foreign company chargeable u/s
115A(1)(a)(i) other than proviso to section
115A(1)(a)(A)
di
ia
Dividend received by non-resident (not being
company) or foreign company from a unit in an
International Financial Services Centre, as referred to
in sub-section (1A) of section 80LA, chargeable under
proviso to section 115A(1)(a)(A)
dia
ii
Interest received from Government or Indian concern
on foreign currency debts chargeable u/s
115A(1)(a)(ii)
dii
iii
Interest received from Infrastructure Debt Fund
chargeable u/s 115A(1)(a)(iia)
diii
58
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iv
Interest referred to in section 194LC(1) - chargeable
u/s 115A(1)(a)(iiaa) @ 5%
div
v
Interest referred to in section 194LD - chargeable u/s
115A(1)(a)(iiab)
dv
vi
Distributed income being interest referred to in
section 194LBA - chargeable u/s 115A(1)(a)(iiac)
dvi
vii
Income from units of UTI or other Mutual Funds
specified in section 10(23D), purchased in Foreign
Currency - chargeable u/s 115A(1)(a)(iii)
dvii
viii
Income from royalty or fees for technical services
received from Government or Indian concern -
chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B)
dviii
ix
Income by way of interest on bonds purchased in
foreign currency by non-residents - chargeable u/s
115AC
dix
x
Income by way of Dividend on GDRs purchased in
foreign currency by non-residents - chargeable u/s
115AC
dx
xi
Income by way of dividends from GDRs purchased in
foreign currency by residents - chargeable u/s
115ACA
dxi
xii
Income (other than dividend) received by an FII in
respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
dxii
xiii
Income by way of interest received by an FII on bonds
or Government securities referred to in section 194LD
– chargeable as per proviso to section 115AD(1)(i)
dxiii
xiv Income received by non-residents sportsmen or sports
associations chargeable u/s 115BBA
dxiv
xv
Donations in certain cases chargeable u/s 115BBC
dxv
xvi
Interest referred to in Proviso to section 194LC(1) -
chargeable u/s 115A(1)(a)(iiaa) @ 4%
dxvi
xvii Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
dxvii
xviii
Income by way of transfer of carbon credits -
chargeable u/s 115BBG
dxviii
xix
Investment Income of a Non-Resident Indian -
chargeable u/s 115E
d xix
xx
Income being dividend received by an FII in respect of
securities (other than units referred to in section
115AB) - chargeable u/s 115AD(1)(i)
dxx
e Pass through income in the nature of income from other sources claimed as chargeable at special
rates (drop down to be provided)
2e
f Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per
DTAA (total of column (2) of table below)
2f
Sl. No.
Amount
of
income
Item No.1
ai, 1aiii, 1b
to 2 in
which
included
Country name &
Code
Article
of
DTAA
Rate as per
Treaty
(enter NIL, if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section of
I.T. Act
Rate as
per I.T.
Act
Applicable rate
[lower of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
59
II
3
Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b
& 2d)
ai
Expenses / Deductions other than “aii”(in case other
than family pension)
3ai
aii
Interest expenditure on dividend u/s 57(i) (available only if
income offered in 1a(i) and / or 1a(ii))
3aii
aiia Eligible Interest expenditure u/s 57(1) – Computed Amount 3aiia
aiii
Deduction u/s. 57(iia) (in case of family pension only)
3aiii
b
Depreciation (available only if income offered in 1c of
Schedule OS)
3b
c
Total
3c
4
Amounts not deductible u/s 58
4
5
Profits chargeable to tax u/s 59
5
5a
Income claimed for relief from taxation u/s 89A
5a
6
Net Income from other sources chargeable at normal applicable rates (1(after reducing income
related to DTAA portion) – 3 + 4 + 5-5a ) (If negative take the figure to 3i of schedule CYLA)
6
7
Income from other sources (other than from owning race horses) (2 + 6) (enter 6 as nil, if negative)
7
8
Income from the activity of owning and maintaining race horses
a
Receipts
8a
b
Deductions under section 57 in relation to
receipts at 8a only
8b
c
Amounts not deductible u/s 58
8c
d
Profits chargeable to tax u/s 59
8d
e
Balance (8a - 8b + 8c + 8d) (if negative take the figure to 6xii of Schedule CFL)
8e
9
Income under the head “Income from Other Sources” (7 + 8e) (take 8e as nil if negative)
9
10
Information about accrual/receipt of income from Other Sources
S.No.
Other Source
Income
Upto 15/6
From 16/6 to 15/9 From 16/9 to
15/12
From 16/12 to
15/3
From 16/3
to 31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Income by way of
winnings from
lotteries, crossword
puzzles, races,
games, gambling,
betting etc. referred
to in section
2(24)(ix)
2
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)
60
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
4
Dividend Income
u/s 115A(1)(a)(i)
other than as per
proviso to sec
115A(1)(a)(A) @
20% (Including PTI
Income)
5
Dividend income
under proviso to
section
115A(1)(a)(A) @
10% (Including PTI
Income)
6
Dividend Income
u/s 115AC @ 10%
7
Dividend Income
u/s 115ACA (1)(a)
@ 10% (Including
PTI Income)
8
Dividend Income of
FII (other than
units referred to in
section 115AB) u/s
115AD(1)(i) @ 20%
(Including PTI
Income)
9
Dividend income
chargeable at
DTAA Rates
10
Income from
retirement benefit
account maintained
in a notified country
u/s 89A (Taxable
portion after
reducing relief u/s
89A)
NOTE ►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the
income under this head.
Schedule CYLA
Details of Income after Set off of Current Year Losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income of current
year (Fill this
column only if
income is zero or
positive)
House property
loss of the
current year set
off
Net loss from Other sources
chargeable at normal
applicable rates (other than
loss from race horses) of the
current year set off
Current year’s
Income
remaining after
set off
1
2
3
4=1-2-3
I
Loss to be set off
(Fill this row only if computed figure is
negative)
(3 of Schedule
HP)
(6 of Schedule-OS)
Ii
Salaries
(6 of Schedule S)
Iii
House property
(3 of Schedule HP)
Iva Short-term capital gain taxable @
15%
(11ii of item E of
Schedule CG)
Ivb Short-term capital gain taxable @
20%
(11iii of item E of
Schedule CG)
v
Short-term capital gain taxable @
30%
(11iv of item E of
Schedule CG)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
61
vi
Short-term capital gain taxable at
applicable rates
(11v of item E of
Schedule CG)
vii
Short-term capital gain taxable at
special rates in India as per DTAA
(11vi of item E of
Schedule CG)
viiia Long term capital gain taxable @
10%
(11vii of item E of
Schedule CG)
Viiib Long term capital gain taxable @
12.5%
(11viii of item E of
Schedule CG)
ix
Long term capital gain taxable @
20%
(11ix of item E of
Schedule CG)
x
Long term capital gains taxable at
special rates in India as per DTAA
(11x of item E of
Schedule CG)
xi
Net
income
from
other
sources
chargeable at normal applicable rates (6 of Schedule OS)
xii Profit from the activity of owning and
maintaining race horses
(8e of Schedule OS)
xiii Income from other sources taxable at
special rates in India as per DTAA
(2f of Schedule OS)
xiv Total loss set off (ii + iii + iva + ivb + v + vi + vii + viiia +
viiib + ix + x + xi + xii + xiii)
xv Loss remaining after set-off (i – xiv)
Schedule BFLA
Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT FORWARD LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income after set off, if any, of
current year’s losses as per 4 of
Schedule CYLA)
Brought forward loss set off
Current
year’s income
remaining
after set off
1
2
3
i Salaries
(4ii of schedule CYLA)
ii House property
(4iii of schedule CYLA)
(B/f house property loss)
iiia Short-term capital gain taxable @ 15%
(4iva of schedule CYLA)
(B/f short-term capital loss)
iiib Short-term capital gain taxable @ 20%
(4ivb of schedule CYLA)
(B/f short-term capital loss)
iv Short-term capital gain taxable @ 30%
(4v of schedule CYLA)
(B/f short-term capital loss)
v Short-term capital gain taxable at
applicable rates
(4vi of schedule CYLA)
(B/f short-term capital loss)
vi Short-term capital gain taxable at
special rates in India as per DTAA
(4vii of schedule CYLA)
(B/f short-term capital loss)
viia Long-term capital gain taxable @ 10%
(4viiia of schedule CYLA)
(B/f short-term or long-term capital loss)
viib Long-term capital gain taxable @
12.5%
(4viiib of schedule CYLA)
(B/f short-term or long-term capital loss)
viii Long term capital gain taxable @ 20%
(4ix of schedule CYLA)
(B/f short-term or long-term capital loss)
ix Long term capital gains taxable at
special rates in India as per DTAA
(4x of schedule CYLA)
(B/f short-term or long-term capital loss)
x Net
income
from
other
sources
chargeable at normal applicable rates
(4xi of schedule CYLA)
62
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xi Profit from owning and maintaining
race horses
(4xii of schedule CYLA)
(B/f loss from horse races)
xii Income from other sources taxable at
special rates in India as per DTAA
(4xiii of Schedule CYLA)
xiii Total of brought forward loss set off
(2ii + 2iiia + 2iiib + 2iv + 2v+ 2vi + 2viia + 2viib + 2viii + 2ix + 2xi+2xii)
xiv Current year’s income remaining after set off Total of (3i + 3ii + 3iiia + 3iiib + 3iv + 3v+ 3vi + 3viia + 3viib +
3viii+ 3ix + 3x + 3xi+3xii)
Schedule CFL
CARRY FORWARD OF LOSS
CARRY FORWARD OF LOSS
Assessment
Year
Date of Filing
(DD/MM/YYYY)
House property
loss
Short-term capital loss
Long-term Capital loss
Loss from
owning and
maintaining
race horses
1
2
3
4
5
6
i
2017-18
ii 2018-19
iii 2019-20
iv 2020-21
v
2021-22
vi 2022-23
vii 2023-24
viii 2024-25
ix
Total of
earlier year
losses
x
Adjustment
of above
losses in
Schedule
BFLA
(2ii of Schedule
BFLA)
(2xi of
Schedule
BFLA)
xi
2025-26
(Current
year losses)
(2xv of Schedule
CYLA)
(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)
xii
Total loss
carried
forward to
future years
Schedule VI-A
Deductions under Chapter VI-A
TOTAL DEDUCTIONS
1 Part B- Deduction in respect of certain payments
a
80C (Details are to be filled
in the drop down to be
provided in 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)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
63
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
p 80GGC
2 Part C, CA and D- Deduction in respect of certain incomes/other deduction
q
80QQB (Details are to be
filled in the drop down to
be provided in e-filing
utility)
r
80RRB (Details are to be
filled in the drop down to be
provided in e-filing utility)
s 80TTA
t 80TTB
u 80U
ua 80CCH
ub
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)
v Total deductions under Chapter VI-A (Total of a to ub)
v
Schedule 80G
Details of donations entitled for deduction under section 80G
DETAILS OF DONATIONS
A Donations entitled for 100% deduction without
qualifying limit
Name and address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
B Donations entitled for 50% deduction without qualifying
limit
Name and address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
C Donations entitled for 100% deduction subject to
qualifying limit
Name and address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
64
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ii
iii Total
D Donations entitled for 50% deduction subject to
qualifying limit
Name and address of Donee
PAN of
Donee
ARN
(Donation
Reference
Number)
Amount of donation
Eligible
Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
E Total donations (Aiii + Biii + Ciii + Diii)
Schedule 80GGA
Details of donations for scientific research or rural development
S.
No.
Relevant clause under which
deduction is claimed (drop
down to be provided)
Name and
address of
Donee
PAN of
Donee
Amount of donation
Eligible
Amount of
donation
Donation in cash
Donation in other
mode
Total
Donation
i
ii
Total donation
Schedule
80GGC
Details of contributions made to political parties
S.
No.
Date
Amount of contribution
Eligible amount of
contribution
Transaction
Reference number
for UPI transfer
or Cheque
number/ IMPS/
NEFT/ RTGS
IFS code of Bank
Contribution
in cash
Contribution in
other mode
Total Contribution
i
(add rows)
Total
contribution
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
Form Ack.
No. as per
Rule
11A(2)(ii) (if
applicable)
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
65
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
Form Ack. No. as
per Rule 11A(2)(ii)
(if applicable)
UDID Number (If
available)
Amount
1.
Self with
disability
2.
Self with
severe
disability
Schedule
AMT
Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 12 of PART-B-TI
1
2 Adjustment as per section 115JC(2)
a
Deduction claimed under any section included in Chapter VI-A
under the heading “C.—Deductions in respect of certain
incomes”
2a
3 Adjusted Total Income under section 115JC(1) (1+2a)
3
4 Tax payable under section 115JC [18.5% of (3)] (if 3 is greater than Rs. 20 lakhs)
4
Schedule
AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2025-26 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2025-26 (7 of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1,
otherwise enter 0]
3
4 Utilization of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount
mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.
No.
Assessment Year
(A)
AMT Credit
AMT Credit
Utilized during
the Current
Assessment
Year
(C)
Balance AMT Credit
Carried Forward
(D)= (B3) –(C)
Gross
(B1)
Set-off in
earlier
assessment
years
(B2)
Balance brought
forward to the
current
assessment year
(B3) = (B1) – (B2)
i 2013-14
ii 2014-15
iii 2015-16
iv 2016-17
v 2017-18
vi 2018-19
vii 2019-20
viii 2020-21
ix 2021-22
x 2022-23
xi 2023-24
xii 2024-25
xiii Current AY (enter 1-
2, if 1>2 else enter 0)
xiv 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
66
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
2
3
Schedule SI
SPECIAL RATE
Sl.
No
Section
Special rate
(%)
Income
(i)
Tax
thereon
(ii)
1 111- Accumulated balance of recognized 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 STT paid) [where transfer was before 23rd July 2024 as applicable]
15
(part of 3iiia 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 3iiib of
Schedule BFLA)
3 115AD (STCG for FIIs on securities where STT not paid)
30
(3iv 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
B3(i)(h) of
Schedule
CG, if any)
(part of 3viii 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 3viib 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 3viia 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 3viib of
Schedule BFLA)
6a 115AC (LTCG for non-resident on bonds/GDR) [where transfer was
before 23rd July 2024 as applicable]
10
(part of 3viia 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 3viib of
Schedule BFLA)
7a 115ACA (LTCG for an employee of specified company on GDR) [where
transfer was before 23rd July 2024 as applicable]
10
(part of 3viia of
Schedule BFLA)
7b 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 3viib of
Schedule BFLA)
8 115AD (LTCG for FIIs on securities)
10
(part of 3viia of
Schedule BFLA)
9a 115E (LTCG for non-resident Indian on foreign exchange asset) [where
transfer was before 23rd July 2024 as applicable]
10
(part of 3viia of
Schedule BFLA)
9b 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 3viiba of
Schedule BFLA)
10a 112 (LTCG on others) [where transfer / event was before 23rd July 2024 as
applicable]
20
(part of 3viii of
Schedule BFLA)
10b 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 3viib of
Schedule BFLA)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
67
11a 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 3viia of
Schedule BFLA)
11b 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 3viib of
Schedule BFLA)
12 STCG Chargeable at special rates in India as per DTAA
(part of 3vi of
Schedule BFLA)
13 LTCG Chargeable at special rates in India as per DTAA
(part of 3ix of
schedule BFLA)
14a 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(part of 2a(i) of
Schedule OS)
14b 115BBJ (Winnings from online games)
30
(2aii of Schedule OS)
15 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule OS)
16 115BBH (Income from transfer of Virtual Digital Asset)
30
(C2 of Schedule CG)
17 115BBF (Tax on income from patent)
10
(part of 2d of Schedule
OS)
18 115BBG (Tax on income from transfer of carbon credits)
10
(part of 2d of Schedule
OS)
19 Any other income chargeable at special rate (Drop down to be provided in
e-filing utility)
(part of 2d of Schedule
OS)
20 Other source of income chargeable at special rates in India as per DTAA
(part of 3xii of
Schedule BFLA)
21a Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 15%
15
(part of 3iiia of
Schedule BFLA)
21b Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 20%
20
(part of 3iiib of
Schedule BFLA)
22 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 30%
30
(part of 3iv of
Schedule BFLA)
23a Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% u/s 112A
10
(part of 3viia of
Schedule BFLA)
23b Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 12.5% u/s 112A
12.5
(part of 3viib of
Schedule BFLA)
24a Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10%- under sections other than u/s 112A
10
(part of 3viia of
Schedule BFLA)
24b 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 3viib of
Schedule BFLA)
25 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 20%
20
(part of 3viii of
Schedule BFLA)
26 Pass through income in the nature of income from other source
chargeable at special rates (Drop down to be provided in e-filing utility)
(2e of Schedule OS)
Total
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
EXEMPT
INCOME
1 Interest income
1
2
i Gross Agricultural receipts (other than income to be excluded
under rule 7A, 7B or 8 of I.T. Rules)
i
ii Expenditure incurred on agriculture
ii
68
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii Unabsorbed agricultural loss of previous eight assessment years iii
iv Net Agricultural income for the year (i – ii – iii) (enter nil if loss)
2
v In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish
the following details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be
provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be
provided)
3 Other exempt income (including exempt income of minor child)
3
4 Income claimed as not chargeable to tax as per DTAA
Sl.
No.
Amount of
income
Nature of
income
Country name &
Code
Article of DTAA
Head of Income
Whether TRC
obtained
(Y/N)
I
II
III Total Income from DTAA claimed as not chargeable to tax
4
5 Pass through income claimed as not chargeable to tax (Schedule PTI)
5
6 Total (1+2+3+4+5)
6
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB
PASS THROUGH INCOME
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
(7-8)
TDS on
such
amount,
if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(Dropdown
to be
provided)
I
House property
ii
Capital Gains
a
Short term
ai
Section 111A
aii
Others
b
Long term
bi
Section 112A
bii
Other
than
Section 112A
iii
Other Sources
A
Dividend
B
Others
iv
Income claimed to be exempt
a
u/s 10(23FBB)
b
u/s …………..
c
u/s …………
2.
I
House property
ii
Capital Gains
a
Short term
ai
Section 111A
aii
Others
b
Long term
Bi
Section 112A
Bii
Other
than
Section 112A
iii
Other Sources
a
Dividend
B
Others
iv
Income claimed to be exempt
a
u/s 10(23FBB)
b
u/s …………..
c
u/s …………
NOTE
►
Please refer to the instructions for filling out this schedule.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
69
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
Sl. Country
Code
(dropdown to
be provided
in the e-filing
utility)
Taxpayer
Identification
Number
Sl.
Head of
income
Income from
outside India
(included in
PART B-TI)
Tax paid
outside
India
Tax payable on such income
under normal provisions in
India
Tax relief
available in
India
(e)= (c) or (d)
whichever is
lower
Relevant
article of
DTAA if
relief
claimed u/s
90 or 90A
(a)
(b)
(c)
(d)
(e)
(f)
1
i Salary
ii House
Property
iii Capital Gains
iv Other sources
Total
2
i Salary
ii House
Property
iii Capital Gains
iv Other sources
Total
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
1 Summary of Tax relief claimed
Country Code
Taxpayer
Identification
Number
Total taxes paid outside India
(total of (c) of Schedule FSI in
respect of each country)
Total tax relief available
(total of (e) of Schedule FSI in
respect of each country)
Tax Relief Claimed
under section
(specify 90, 90A or 91)
(a)
(b)
(c)
(d)
(e)
Total
2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of
total of 1(d))
2
3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of
total of 1(d))
3
4 Whether any tax paid outside India, on which tax relief was allowed in India, has been
refunded/credited by the foreign tax authority during the year? If yes, provide the details below
4
Yes/No
a Amount of tax refunded
b Assessment year in which tax relief allowed in India
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule FA
Details of Foreign Assets and Income from any source outside India
D
A
1
Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on
31st December, 2024
70
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Sl
N
o
Count
ry
name
Country code Name of
financial
instituti
on
Address of
financial
institution
ZIP code
Account
number
Status
Account
opening
date
Peak
balance
during
the
period
Closing
balance
Gross interest
paid/credited to
the account
during the
period
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii
)
A
2
Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st
December, 2024
Sl
N
o
Count
ry
name
Country code
Name of
financial
institution
Address
of
financia
l
instituti
on
ZIP
code
Account
number
Status Account
opening
date
Peak
balance
during
the
period
Closi
ng
balan
ce
Gross amount paid/credited to
the account during the period
(drop down to be provided specifying
nature of amount viz.
interest/dividend/proceeds from sale or
redemption of financial assets/ other
income)
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii
)
A
3
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
N
o
Countr
y name
Country code
Name
of
entity
Address
of entity
ZIP
code
Nature
of entity
Date of
acquiri
ng the
interest
Initial
value of
the
investme
nt
Peak
value of
investme
nt
during
the
period
Closi
ng
value
Total gross
amount
paid/credited
with respect to
the holding
during the
period
Total gross
proceeds from
sale or
redemption of
investment
during the period
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(i)
(ii
)
A
4
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
N
o
Countr
y name
Country code
Name of
financial
institution in
which insurance
contract held
Address
of
financia
l
instituti
on
ZIP code
Date of contract
The cash value or
surrender value of
the contract
Total gross amount
paid/credited with respect
to the contract during the
period
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii
)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on
31st December, 2024
Sl
N
o
Country
Name
and
code
ZIP Code
Nature
of
entity
Name and
Address of
the Entity
Nature of
Interest-
Direct/ Beneficial
owner/
Beneficiary
Date since
held
Total
Investment
(at cost) (in
rupees)
Income
accrued
from
such
Interest
Natur
e of
Incom
e
Income taxable and offered
in this return
Amou
nt
Schedul
e where
offered
Item
number of
schedule
(1)
(2)
2a
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii
)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st
December, 2024
ZIP Code
Ownership-
Total
Investment
Income
derived
Income taxable and offered in
this return
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
71
Sl
N
o
Country
Name
and code
Address
of the
Property
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisitio
n
(at cost) (in
rupees)
from the
property Nature
of
Income
Amoun
t
Schedule
where
offered
Item
number of
schedule
(1)
(2)
2a
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii
)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st
December, 2024
Sl
N
o
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)
(2)
2b
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii
)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year
ending as on 31st December, 2024 and which has not been included in A to D above.
Sl
N
o
Name of
the
Instituti
on in
which
the
account
is held
Address
of the
Instituti
on
Count
ry
Name
and
Code
ZIP
Code
Name of the
account holder
Accou
nt
Numb
er
Peak
Balance/
Investment
during the
year (in
rupees)
Whether
income
accrued is
taxable in
your hands?
If (7) is
yes,
Income
accrued in
the
account
If (7) is yes, Income offered
in this return
Amou
nt
Schedule
where
offered
Item
number of
schedule
(1
)
(2)
(3)
(3a)
(3b)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii
)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl
N
o
Countr
y Name
and
code
ZIP Code
Name and
address of the
trust
Name
and
address
of
trustees
Name and
address of
Settlor
Name and
address of
Beneficiar
ies
Date
since
positio
n held
Whethe
r
income
derived
is
taxable
in your
hands?
If (8) is
yes,
Income
derived
from the
trust
If (8) is yes, Income offered
in this return
Amount
Sched
ule
where
offered
Item
numb
er of
sched
ule
(1
)
(2)
(2a)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii
)
G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income
under the head business or profession
Sl
N
o
Country Name
and code
ZIP Code
Name and address of the
person from whom
derived
Income derived
Nature
of
income
Whether
taxable
in your
hands?
If (6) is yes, Income offered in
this return
Amount Schedule
where
offered
Item
number of
schedule
(1
)
(2)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii
)
NOTE ►
Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in India on a
business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not mandatory to
be reported in this schedule if no income is derived from that asset during the current previous year.
Schedule 5A
Information regarding apportionment of income between spouses governed by Portuguese Civil Code
Sc
he
d
Name of the spouse
PAN/ Aadhaar No. of the
72
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Heads of Income
Receipts under
the head
Amount apportioned in the
hands of the spouse
Amount of TDS deducted
on income at (ii)
TDS apportioned in the
hands of spouse
(i)
(ii)
(iii)
(iv)
(v)
1 House Property
2 Capital gains
3 Other sources
4 Total
Schedule AL Assets and Liabilities at the end of the year (applicable in a case where total income exceeds Rs. 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 Liabilities in relation to Assets at (A + B)
NOTE ►
Please refer to instructions for filling out this schedule.
Schedule: Tax
deferred on
ESOP
Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi)
received from employer, being an eligible start-up referred to in section 80-IAC
PAN of the employer being an eligible startup
DPIIT registration number of the employer
DETAILS
Sl.
No.
Assessment
Year
Amount of
Tax
deferred
brought
forward
Has any of the following events occurred during the
previous year relevant to current assessment year
Balance
amount of
tax
deferred to
be carried
forward to
the next
Assessment
years
Col (3- 7)
Such specified
security or sweat
equity shares
were sold
(i)Fully
(ii)Partly
(iii)Not sold
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
73
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
Sl. No. 8
of
Schedule
ESOP for
last year
PART-B
Part B – TI
Computation of total income
1 Salaries (6 of Schedule S)
1
2 Income from house property ( 3 of Schedule HP) (enter nil if loss)
2
TOTAL INCOME
3 Capital gains
a Short term
ia Short-term chargeable @ 15% (11ii of item E of schedule CG)
ai
ib Short-term chargeable @ 20% (11iii of item E of schedule CG)
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)
3av
b Long-term
ia Long-term chargeable @ 10% (11vii of item E of schedule CG)
bi
ib Long-term chargeable @ 12.5% ( 11viii of item E of schedule CG)
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)
3biv
c Sum of Short-term/Long-term capital gains (3av + 3biv) (enter nil if loss)
3c
d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
3d
74
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
e Total capital gains (3c + 3d)
3e
4 Income from other sources
a Net income from other sources chargeable to tax at normal applicable
rates (6 of Schedule OS) (enter nil if loss)
4a
b Income chargeable to tax at special rates ( 2 of Schedule OS)
4b
c Income from the activity of owning and maintaining race horses ( 8e of
Schedule OS) (enter nil if loss)
4c
d Total (4a + 4b + 4c) (enter nil if loss)
4d
5 Total of head wise income (1+2+3e+4d)
5
6 Losses of current year set off against 5 (total of 2xiv and 3xiv of Schedule CYLA)
6
7 Balance after set off current year losses (5-6) (total of column 4 of Schedule CYLA+ 2 of Schedule OS)
7
8 Brought forward losses set off against 7 ( 2xiii of Schedule BFLA)
8
9 Gross Total income (7-8) (3xiv of Schedule BFLA + 2 of Schedule OS)
9
10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9
10
11 Deductions under Chapter VI-A [w of Schedule VIA and limited to ( 9-10)]
11
12 Total income (9 - 11)
12
13 Income which is included in 12 and chargeable to tax at special rates (total of column (i) of schedule
SI)
13
14 Net agricultural income/ any other income for rate purpose ( 3 of Schedule EI)
14
15 Aggregate income (12-13+14) [applicable if (12-13) exceeds maximum amount not chargeable to tax]
15
16 Losses of current year to be carried forward (total of row xi of Schedule CFL)
16
17 Deemed income under section 115JC (3 of Schedule AMT)
17
Part B –TTI
Computation of tax liability on total income
COMPUTATION OF TAX LIABILITY
1
a Tax payable on deemed total income u/s 115JC (4 of Schedule
AMT)
1a
b Surcharge on (a) (if applicable)
1b
c Health and Education Cess @ 4% on (1a + 1b) above
1c
d Total tax payable on deemed total income (1a + 1b + 1c)
1d
2
Tax payable on total income
a Tax at normal rates on 15 of Part B-TI
2a
b Tax at special rates (total of col. (ii) of Schedule SI)
2b
c Rebate on agricultural income [applicable if (12-13) of Part B-TI
exceeds maximum amount not chargeable to tax]
2c
d Tax Payable on Total Income (2a + 2b - 2c)
2d
3
Rebate under section 87A
3
4
Tax payable after rebate (2d - 3)
4
5
Surcharge
Surcharge
computed
before
marginal
relief
Surcharge after
marginal relief
i @ 25% of 15(ii) of Schedule SI
5i
ia
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
75
ii @10% or 15%, as applicable (Refer instructions)
5ii
iia
iii On [(4) – 15(ii) of Schedule SI – tax on incomes
referred in 5(ii) above)]
5iii
iv Total ia + iia
5iv
6
Health and Education Cess @ 4% on (4 + 5iv)
6
7
Gross tax liability (4 + 5iv + 6)
7
8
Gross tax payable (higher of 1d and 7)
8
8a Tax on income without including income on perquisites referred in section 17(2)(vi) received
from employer, being an eligible start-up referred to in section 80-IAC (8-8b)
8a
8b Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from
employer, being an eligible start-up referred to in section 80-IAC
8b
8c Tax deferred from earlier years but payable during current AY (total of col 7 of schedule Tax
deferred on ESOP
8c
9
Credit u/s 115JD of tax paid in earlier years (applicable only if 7 is higher than 1d) (row 5 of
Schedule AMTC)
9
10 Tax payable after credit u/s 115JD (8a + 8c - 9)
10
11 Tax relief
a Section 89(Please ensure to submit Form 10E)
11a
b Section 90/ 90A (2 of Schedule TR)
11b
c Section 91 (3 of Schedule TR)
11c
d Total (11a + 11b + 11c)
11d
12 Net tax liability (10 – 11d) (enter zero if negative)
12
13 Interest and fee payable
a Interest for default in furnishing the return (section
234A)
13a
b Interest for default in payment of advance tax (section
234B)
13b
c Interest for deferment of advance tax (section 234C)
13c
d Fee for default in furnishing return of income (section
234F)
13d
e Total Interest and Fee Payable (13a+13b+13c+13d)
13e
14 Aggregate liability (12 + 13e)
14
TAXES PAID
15 Taxes Paid
a Advance Tax (from column 5 of 20A)
15a
b TDS (total of column 5 of 20B and column 9 of 20C)
15b
c TCS (total of column 7(i) of 20D)
15c
d Self-Assessment Tax (from column 5 of 20A)
15d
e Total Taxes Paid (15a + 15b + 15c + 15d)
15e
16 Amount payable (Enter if 14is greater than 15e, else enter 0)
16
17 Refund (If 15e is greater than 14) (Refund, if any, will be directly credited into the bank account)
17
BANK ACCOUNT`
18 Do you have a bank account in India (Non- Residents claiming refund with no bank account in India
may select No)
Select Yes
or No
Sl.
IFS Code of the Bank in case of
Bank Accounts held in India
Name of the Bank
Account
Number
Type of account
(Dropdown to
be provided by
e-filing utility)
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.
76
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
Rows can be added as required
19 Do you at any time during the previous year,
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any
entity) located outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes]
Yes No
20 TAX PAYMENTS
A Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
Sl No
BSR Code
Date of Deposit (DD/MM/YYYY)
Serial Number of
Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
iv
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in Sl No. 15a & 15d of Part B-TTI
B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
TDS ON SALARY
Sl No
Tax Deduction Account Number
(TAN) of the Employer
Name of the Employer
Income chargeable under
Salaries
Total tax deducted
(1)
(2)
(3)
(4)
(5)
I
II
NOTE ►
Please enter total of column 5 in 15b of Part B-TTI
C
1
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16E furnished by Deductor(s)]
Sl
N
o
TDS
credit
relating
to self
/other
person
[spouse
as per
section
5A/othe
r
person
as per
rule
37BA(2
)]
PAN/
Aadhaa
r No. of
Other
Person
(if TDS
credit
related
to other
person)
TAN of
the
Deducto
r/ PAN/
Aadhaar
No. of
Tenant/
Buyer
Section
under
which
TDS is
deducte
d
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year (TDS
deducted during 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/withdraw
als offered
TDS
credit
being
carried
forwar
d
Fin.
Year in
which
deducte
d
TD
S
b/f
Deducte
d in own
hands
Deducted
in the
hands of
spouse as
per section
5A or any
other
person as
per rule
37BA(2) (if
applicable)
Claime
d 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)
Incom
e
TD
S
Incom
e
TD
S
PAN/
Aadhaa
r No.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
77
I
D Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TDS ON OTHER INCOME
Sl.
No.
TCS credit
relating to
self /other
person
[spouse as
per section
5A/ other
person as per
rule
37BA(2)]
Tax
Deduction
and Tax
Collection
Account
Number of
the Collector
PAN of
other
Person (if
TCS credit
related to
other
person)
Unclaimed TCS
brought forward (b/f)
TCS of the current fin.
Year
TCS credit being claimed this
Year
TCS credit
being
carried
forward
Fin. Year
in which
collected
Amount b/f Collected
in own
hands
Collected in the
hands of
spouse as per
section 5A or
any other
person as per
rule 37-I(1) (if
applicable)
Claimed
in own
hands
Claimed in the
hands of spouse as
per section 5A or
any other person as
per rule 37-I(1) (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS
PAN
i
NOTE ► Please enter total of column 7(i) in 15c of Part B- TTI
VERIFICATION
I, son/ daughter of , solemnly declare that to the best of my knowledge
and belief, the information given in the return and schedules thereto is correct and complete and is in accordance with the provisions of the Income-
tax Act, 1961.
I further declare that I am making return in my capacity as ___________ and I am also competent to make this return and 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 ➔
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”
[F. No. 370142/15/2025-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 number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification
GSR 286(E), dated the 01 May, 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.
