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MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 6th May, 2025
No. 44/2025
G.S.R 290(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 (Sixteenth 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-6, the following FORM shall
be substituted, namely: –––
“FORM
ITR-6
INDIAN INCOME TAX RETURN
[For Companies other than companies claiming exemption under section
11]
(See rule 12 of the Income-tax Rules,1962)
(Refer instructions)
Assessment Year
2 0 2 5 - 2 6
Part A-GEN
GENERAL
PERSONAL
INFORMATION
(A1) Name
(A2) PAN
(A3) Is there any change in the company’s name? If yes, please furnish the old name
(A4) Corporate Identity
Number (CIN) issued by
MCA
(A8) Flat/Door/Block No
(A9) Name of Premises/Building/Village
(A5) Date of
incorporation
(DD/MM/YYYY)
(A6) Date of
commencement of
business
(DD/MM/YYYY)
118
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
/ /
/ /
(A10) Road/Street/Post Office
(A11) Area/Locality
(A7) Type of company
(Tick any one)
(i) Domestic Company
(ii) Foreign Company
(A12) Town/City/District
(A13) State
(A14) Pin code/Zip
code
If a public company
write 6, and if private
company write 7 (as
defined in section 3 of
The Companies Act)
(A15) Country
(A16) Office Phone Number with STD code/ Mobile
No. 1
(A17) Mobile No. 2
(A18) Email Address-1
Email Address-2
(A19)
(ai)
Due date for filing return of income [Dropdown to be provided]:
1. 31st October
2. 30th November
FILING STATUS
(A19)
(aii)
1 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,
170A- After order by the tribunal or court
2 Or filed in response to notice u/s
139(9), 142(1), 148, 153C
(b)
If revised/ defective/Modified, then enter
Receipt No and Date of filing original return
(DD/MM/YYYY)
___ /___/____
(c)
If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in
section 170A , enter Unique Number /Document Identification Number and date of such notice/order, or
if filed u/s 92CD enter date of advance pricing agreement
/ /
(d)
Residential Status (Tick) Resident Non-Resident
(e)
Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility)
(applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along
with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number.
If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be
provided in efiling utility)
Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number.
(f)
Whether total turnover/ gross receipts in the previous year 2022-2023 exceeds 400 crore rupees? (Yes/No) (applicable for
Domestic Company)
(g)
Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90
(1) or Central Government has adopted any agreement under sec 90A(1)?
(h)
In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick) Yes No
(i)
In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No
please provide details of
(a) aggregate of payments arising from the transaction or transactions during the previous year as referred in
Explanation 2A(a) to Section 9(1)(i);
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
(j)
Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes,
please provide details.
Act under which registration required
Date of Registration
(DD/MM/YYYY)
Registration Number
(k)
Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards
specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick) Yes
No
(l)
Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible
foreign exchange?
(Tick) Yes No
(m)
Whether the assessee company is under liquidation (Tick) Yes No
(n)
Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No.
(o)
Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956? Yes
No
(p)
Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1) Name of the representative assessee
(2) Capacity of the Representative (drop down to be provided)
(3) Address of the representative assessee
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
119
(4) Permanent Account Number (PAN)/Aadhaar No. of the representative assessee
(q)
Whether you are recognized as start up by DPIIT
Yes No
1
If yes, please provide start up recognition number allotted by the DPIIT
2
Whether certificate from inter-ministerial board for certification is received?
Yes No
3
If yes provide the certification number
4
Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated
19/02/2019 has been filed before filing of the return?
Yes No
5
If yes, provide date of filing Form-2
(r)
Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number
Valid upto date
(s)
Whether you are recognized as MSME?
Yes No
If yes, please provide registration number allotted as per MSMED Act, 2006
AUDIT INFORMATION
(a1)
Whether liable to maintain accounts as per section 44AA? (Tick) Yes No
(a2)
Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44BBC/ 44D? (Tick)
Yes No
(a2i)
If No, Whether during the year total sales/turnover/gross receipts of business is more than 1 Crore Rupees but does not
exceed 10 Crore Rupees?
(Tick) Yes No, turnover does not exceed 1 crore No , turnover exceeds 10 crores
(a2ii)
If (a2i) is Yes, whether aggregate of all amounts received, including amount received for sales,
turnover or gross receipts or on capital account such as capital contribution, loans etc. during the
previous year, in cash & non-a/c payee cheque/DD, does not exceed five per cent of said amount?
(a2ii)
(Tick)
Yes
No
(a2iii)
If (a2i) is Yes, whether aggregate of all payments made including amount incurred for expenditure
or on capital account such as asset acquisition, repayment of loan etc., in cash & non-a/c payee
cheque/DD, during the previous year does not exceed five per cent of the said payment
(a2iii)
(Tick)
Yes
No
(b)
Whether liable for audit under section 44AB? (Tick) Yes No (Note to Systems: For cases where
a2i exceeds INR 10 crores, this should be an automatic Yes)
If Yes is selected at (b), mention by virtue of which of the following conditions:
(bi)
Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
(bii)
Assessee falling u/s 44BB but not offering income on presumptive basis (Tick)
(biii)
Assessee falling u/s 44BBB but not offering income on presumptive basis (Tick)
(biv)
Others (Tick)
(c)
If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes No
If Yes, furnish the following information below
(1) Mention the date of furnishing of audit report (DD/MM/YYYY)
(2) Name of the auditor signing the tax audit report
(3) Membership No. of the auditor
(4) Name of the auditor (proprietorship/ firm)
(5) Proprietorship/firm registration number
(6) Permanent Account Number (PAN/Aadhaar No.) of the auditor (proprietorship/ firm)
(7) Date of audit report
(8) Acknowledgement Number of the Audit Report
(9) UDIN
(di)
Are you liable for Audit u/s 92E? Yes No
(dii)
If (di) is Yes, whether the
accounts have been audited
u/s. 92E?
Yes No
Date of furnishing audit
report? DD/MM/YYYY
Acknowledgement
Number
(diii)
If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes,
please provide the details as under: ) (Please see Instruction 5)
Sl. No.
Section Code
Date (DD/MM/YYYY) Acknowledgement Number
120
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(e)
Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
HOLDING STATUS
(a)
Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any
other)
(b)
If subsidiary company, mention the details of the Holding Company
PAN
Name of Holding Company
Address of Holding Company
Percentage of Shares
held
(c)
If holding company, mention the details of the subsidiary companies
PAN
Name of Subsidiary Company
Address of Subsidiary Company
Percentage of Shares
held
BUSINESS ORGANISATION
(a)
In case of amalgamating company, mention the details of amalgamated company
PAN
Name of Amalgamated
Company
Address of Amalgamated Company
Date of Amalgamation
(b)
In case of amalgamated company, mention the details of amalgamating company
PAN
Name of Amalgamating
Company
Address of Amalgamating Company
Date of Amalgamation
(c)
In case of demerged company, mention the details of resulting company
PAN
Name of Resulting
Company
Address of Resulting Company
Date of Demerger
(d)
In case of resulting company, mention the details of demerged company
PAN
Name of Demerged
Company
Address of Demerged Company
Date of Demerger
KEY PERSONS
Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year
and the details of eligible person who is verifying the return.
S.No.
Name
Designation
Residential
Address
PAN/Aadhaar
No.
Director Identification
Number (DIN) issued by
MCA, in case of Director
SHAREHOLDERS
INFORMATION
Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the
previous year
S.No.
Name and Address
Percentage of shares held
PAN (if allotted)
OWNERSHIP INFORMATION
In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of
shares holding not less than 10% of the voting power at any time of the previous year
S.No.
Name
Address
Percentage of shares held
PAN/Aadhaar No. (if
allotted)
In case of Foreign company, please furnish the details of immediate parent company.
S.No
Name
Address
Country of
residence
PAN (if
allotted)
Taxpayer’s registration
number or any unique
identification number allotted
in the country of residence
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
121
In case of foreign company, please furnish the details of ultimate parent company
S.No
Name
Address
Country of
residence
PAN (if
allotted)
Taxpayer’s registration
number or any unique
identification number allotted
in the country of residence
NATURE OF COMPANY AND ITS BUSINESS
Nature of company
(Tick)
1
Whether a public sector company as defined in section 2(36A) of the Income-tax Act
Yes No
2
Whether a company owned by the Reserve Bank of India
Yes No
3
Whether a company in which not less than forty percent of the shares are held (whether
singly or taken together) by the Government or the Reserve Bank of India or a
corporation owned by that Bank
Yes No
4
Whether a banking company as defined in clause (c) of section 5 of the Banking
Regulation Act,1949
Yes No
5
Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve
Bank of India Act
Yes No
6
Whether a company registered with Insurance Regulatory and Development Authority
(established under sub-section (1) of section 3 of the Insurance Regulatory and
Development Authority Act, 1999)
Yes No
7
Whether a company being a non-banking Financial Institution
Yes No
8
Whether the company is unlisted?
If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1
Yes No
Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than
those declaring income under section 44AE
S.No.
Code [Please see instruction No.7(i)]
Description
(i)
(ii)
(iii)
Part A-BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025 OR AS ON THE DATE OF AMALGAMATION
I Equity and Liabilities
QUITY AND LIABILITIES
1
Shareholder’s fund
A
Share capital
i Authorised
Ai
ii Issued, Subscribed and fully Paid up
Aii
iii Subscribed but not fully paid
Aiii
iv Total (Aii + Aiii)
Aiv
B
Reserves and Surplus
i Capital Reserve
Bi
ii Capital Redemption Reserve
Bii
iii Securities Premium Reserve
Biii
iv Debenture Redemption Reserve
Biv
v Revaluation Reserve
Bv
vi Share options outstanding amount
Bvi
vii
Other reserve (specify nature and amount)
a
viia
b
viib
c Total (viia + viib)
Bvii
viii Surplus i.e. Balance in profit and loss account
(Debit balance to be shown as –ve figure)
Bviii
ix Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as –ve
figure)
Bix
122
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
C Money received against share warrants
1C
D Total Shareholder’s fund (Aiv + Bix + 1C)
1D
2 Share application money pending allotment
i Pending for less than one year
i
ii Pending for more than one year
ii
iii Total (i + ii)
2
3 Non-current liabilities
A Long-term borrowings
i Bonds/ debentures
a
Foreign currency
ia
b Rupee
ib
c
Total (ia + ib)
ic
ii Term loans
a
Foreign currency
iia
b Rupee loans
1 From Banks
b1
2 From others
b2
3 Total (b1 + b2)
b3
c
Total Term loans (iia + b3)
iic
iii Deferred payment liabilities
iii
iv Deposits from related parties (see instructions)
iv
v Other deposits
v
vi Loans and advances from related parties (see instructions)
vi
vii Other loans and advances
vii
viii Long term maturities of finance lease obligations
viii
ix Total Long-term borrowings (ic + iic + iii + iv + v + vi + vii + viii)
3A
B Deferred tax liabilities (net)
3B
C Other long-term liabilities
i Trade payables
i
ii Others
ii
iii Total Other long-term liabilities (i + ii)
3C
D Long-term provisions
i Provision for employee benefits
i
ii Others
ii
iii Total (i + ii)
3D
E Total Non-current liabilities (3A + 3B + 3C + 3D)
3E
4 Current liabilities
A Short-term borrowings
i Loans repayable on demand
a From Banks
ia
b From Non-Banking Finance Companies
ib
c From other financial institutions
ic
d From others
id
e Total Loans repayable on demand (ia + ib + ic + id)
ie
ii Deposits from related parties (see instructions)
ii
iii Loans and advances from related parties (see instructions)
iii
iv Other loans and advances
iv
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
123
v Other deposits
v
vi Total Short-term borrowings (ie + ii + iii + iv + v)
4A
B Trade payables
i Outstanding for more than 1 year
i
ii Others
ii
iii Total Trade payables (i + ii)
4B
C Other current liabilities
i Current maturities of long-term debt
i
ii Current maturities of finance lease obligations
ii
iii Interest accrued but not due on borrowings
iii
iv Interest accrued and due on borrowings
iv
v Income received in advance
v
vi Unpaid dividends
vi
vii Application money received for allotment of
securities and due for refund and interest accrued
vii
viii Unpaid matured deposits and interest accrued
thereon
viii
ix Unpaid matured debentures and interest accrued
thereon
ix
x Other payables
x
xi Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x)
4C
D Short-term provisions
i Provision for employee benefit
i
ii Provision for Income-tax
ii
iii Proposed Dividend
iii
iv Tax on dividend
iv
v Other
v
vi Total Short-term provisions (i + ii +iii + iv + v)
4D
E Total Current liabilities (4A + 4B + 4C + 4D)
4E
Total Equity and liabilities (1D + 2 + 3E + 4E)
I
II
ASSETS
ASSETS
1
Non-current assets
A
Fixed assets
i Tangible assets
a
Gross block
ia
b Depreciation
ib
c
Impairment losses
ic
d Net block (ia – ib - ic)
id
ii Intangible assets
a
Gross block
iia
b
Amortization
iib
c
Impairment losses
iic
d Net block (iia – iib - iic)
iid
iii Capital work-in-progress
iii
iv Intangible assets under development
iv
v Total Fixed assets (id + iid + iii + iv)
Av
B Non-current investments
i Investment in property
i
ii Investments in Equity instruments
a Listed equities
iia
124
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b Unlisted equities
iib
c Total (iia + iib)
iic
iii Investments in Preference shares
iii
iv Investments in Government or trust securities
iv
v Investments in Debenture or bonds
v
vi Investments in Mutual funds
vi
vii Investments in Partnership firms
vii
viii Others Investments
viii
ix Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii)
Bix
C Deferred tax assets (Net)
C
D Long-term loans and advances
i Capital advances
i
ii Security deposits
ii
iii Loans and advances to related parties (see
instructions)
iii
iv Other Loans and advances
iv
v Total Long-term loans and advances (i + ii + iii + iv)
Dv
vi Long-term loans and advances included in Dv which is
a for the purpose of business or profession
via
b not for the purpose of business or profession
vib
c
given to shareholder, being the beneficial
owner of share, or to any concern or on behalf/
benefit of such shareholder as per section
2(22)(e) of I.T. Act
vic
E Other non-current assets
i Long-term trade receivables
a Secured, considered good
ia
b Unsecured, considered good
ib
c Doubtful
ic
d Total Other non-current assets (ia + ib + ic)
id
ii Others
ii
iii Total (id + ii)
Eiii
iv
Non-current assets included in Eiii which is due
from shareholder, being the beneficial owner of
share, or from any concern or on behalf/ benefit of
such shareholder as per section 2(22)(e) of I.T. Act
iv
F Total Non-current assets (Av + Bix + C + Dv + Eiii)
1F
2
Current assets
A Current investments
i Investment in Equity instruments
a Listed equities
ia
b Unlisted equities
ib
c Total (ia + ib)
ic
ii Investment in Preference shares
ii
iii Investment in government or trust securities
iii
iv Investment in debentures or bonds
iv
v Investment in Mutual funds
v
vi Investment in partnership firms
vi
vii Other investment
vii
viii Total Current investments (ic + ii + iii + iv + v + vi + vii)
Aviii
B Inventories
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
125
i Raw materials
i
ii Work-in-progress
ii
iii Finished goods
iii
iv Stock-in-trade (in respect of goods acquired for
trading)
iv
v Stores and spares
v
vi Loose tools
vi
vii Others
vii
viii Total Inventories (i + ii + iii + iv + v + vi + vii)
Bviii
C Trade receivables
i Outstanding for more than 6 months
i
ii Others
ii
iii Total Trade receivables (i + ii + iii)
Ciii
D Cash and cash equivalents
i Balances with Banks
i
ii Cheques, drafts in hand
ii
iii Cash in hand
iii
iv Others
iv
v Total Cash and cash equivalents (i + ii + iii + iv)
Dv
E Short-term loans and advances
i Loans and advances to related parties (see
instructions)
i
ii Others
ii
iii Total Short-term loans and advances (i + ii)
Eiii
iv Short-term loans and advances included in Eiii which is
a for the purpose of business or profession
iva
b not for the purpose of business or profession
ivb
c
given to a shareholder, being the beneficial
owner of share, or to any concern or on
behalf/ benefit of such shareholder as per
section 2(22)(e) of I.T. Act
ivc
F Other current assets
F
G Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F)
2G
Total Assets (1F + 2G)
II
Part A-BS – Ind
AS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025 OR AS ON THE DATE OF BUSINESS COMBINATION
[applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards
specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]
I Equity and Liabilities
1 Equity
A Equity share capital
i Authorised
Ai
ii Issued, Subscribed and fully paid up
Aii
iii Subscribed but not fully paid
Aiii
iv Total (Aii + Aiii)
Aiv
B Other Equity
i Other Reserves
a Capital Redemption Reserve
ia
b Debenture Redemption Reserve
ib
c Share Options Outstanding account
ic
d Other (specify nature and amount)
id
126
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
e Total other reserves (ia + ib + ic + id)
ie
ii Retained earnings (Debit balance of statement of
P&L to be shown as –ve figure)
ii
iii Total (Bie + ii) (Debit balance to be shown as –ve figure)
Biii
C Total Equity (Aiv + Biii)
1C
2 Liabilities
A Non-current liabilities
I Financial Liabilities
Borrowings
a Bonds or debentures
1 Foreign currency
a1
2 Rupee
a2
3 Total (1 + 2)
a3
b Term loans
1 Foreign currency
b1
2 Rupee loans
i From Banks
i
ii From other parties
ii
iii Total (i + ii)
b2
3 Total Term loans (b1 + b2)
b3
c Deferred payment liabilities
c
d Deposits
d
e Loans from related parties (see instructions)
e
f Long term maturities of finance lease obligations
f
g Liability component of compound financial instruments
g
h Other loans
h
i Total borrowings (a3 + b3 + c + d + e + f + g + h)
i
j Trade Payables
j
k Other financial liabilities (Other than those specified in II under provisions)
k
II Provisions
a Provision for employee benefits
a
b Others (specify nature)
b
c Total Provisions
IIc
III Deferred tax liabilities (net)
III
IV Other non-current liabilities
a Advances
a
b Others (specify nature)
b
c Total Other non-current liabilities
IVc
Total Non-Current Liabilities (Ii + Ij + Ik + IIc + III + IVc)
2A
B Current liabilities
I Financial Liabilities
i Borrowings
a Loans repayable on demand
1 From Banks
1
2 From Other parties
2
3 Total Loans repayable on demand (1 + 2)
3
b Loans from related parties
b
c Deposits
c
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
127
d Other loans (specify nature)
d
Total Borrowings (a3 + b + c + d)
Ii
ii Trade payables
Iii
iii Other financial liabilities
a Current maturities of long-term debt
a
b Current maturities of finance lease obligations
b
c Interest accrued
c
d Unpaid dividends
d
e
Application money received for allotment of
securities to the extent refundable and interest
accrued thereon
e
f Unpaid matured deposits and interest accrued
thereon
f
g Unpaid matured debentures and interest accrued
thereon
g
h Others (specify nature)
h
i Total Other financial liabilities (a + b +c +d +e +f +g+ h)
Iiii
iv Total Financial Liabilities (Ii + Iii + Iiii)
Iiv
II Other Current liabilities
a Revenue received in advance
a
b Other advances (specify nature)
b
c Others (specify nature)
c
d Total Other current liabilities (a + b+ c)
IId
III Provisions
a Provision for employee benefits
a
b Others (specify nature)
b
c Total provisions (a + b)
IIIc
IV Current Tax Liabilities (Net)
IV
Total Current liabilities (Iiv + IId + IIIc+ IV)
2B
Total Equity and liabilities (1C + 2A +2B)
I
II ASSETS
ASSETS
1 Non-current assets
A Property, Plant and Equipment
a Gross block
a
b Depreciation
b
c Impairment losses
c
d Net block (a – b - c)
Ad
B Capital work-in-progress
B
C Investment Property
a Gross block
a
b Depreciation
b
c Impairment losses
c
d Net block (a – b - c)
Cd
D Goodwill
a Gross block
a
b Impairment losses
b
c Net block (a – b)
Dc
E Other Intangible Assets
a Gross block
a
b Amortisation
b
128
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
c Impairment losses
c
d Net block (a – b - c)
Ed
F Intangible assets under development
F
G Biological assets other than bearer plants
a Gross block
a
b Impairment losses
b
c Net block (a – b)
Gc
H Financial Assets
I Investments
i Investments in Equity instruments
a Listed equities
ia
b Unlisted equities
ib
c Total (ia + ib)
ic
ii Investments in Preference shares
ii
iii Investments in Government or trust securities
iii
iv Investments in Debenture or bonds
iv
v Investments in Mutual funds
v
vi Investments in Partnership firms
vi
vii Others Investments (specify nature)
vii
viii Total non-current investments (ic + ii + iii + iv + v + vi + vii)
HI
II Trade Receivables
a Secured, considered good
a
b Unsecured, considered good
b
c Doubtful
c
d Total Trade receivables
HII
III Loans
i Security deposits
i
ii Loans to related parties (see instructions)
ii
iii Other loans (specify nature)
iii
iv Total Loans (i + ii + iii)
HIII
v Loans included in HIII above which is-
a for the purpose of business or profession
va
b not for the purpose of business or profession
vb
c
given to shareholder, being the beneficial
owner of share, or to any concern or on
behalf/ benefit of such shareholder as per
section 2(22)(e) of I.T. Act
vc
IV Other Financial Assets
i Bank Deposits with more than 12 months
maturity
i
ii Others
ii
iii Total of Other Financial Assets (i + ii)
HIV
I Deferred Tax Assets (Net)
I
J Other non-current Assets
i Capital Advances
i
ii Advances other than capital advances
ii
iii Others (specify nature)
iii
iv Total non-current assets (i + ii + iii)
J
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
129
v
Non-current assets included in J above which is due
from
shareholder, being the beneficial owner of share, or
from
any concern or on behalf/ benefit of such
shareholder as
per section 2(22)(e) of I.T. Act
v
Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J)
1
2 Current assets
A Inventories
i
Raw materials
i
ii Work-in-progress
ii
iii Finished goods
iii
iv Stock-in-trade (in respect of goods acquired for
trading)
iv
v Stores and spares
v
vi Loose tools
vi
vii Others
vii
viii Total Inventories (i + ii + iii + iv + v + vi + vii)
2A
B Financial Assets
I Investments
i Investment in Equity instruments
a Listed equities
ia
b Unlisted equities
ib
c Total (ia + ib)
ic
ii Investment in Preference shares
ii
iii Investment in government or trust securities
iii
iv Investment in debentures or bonds
iv
v Investment in Mutual funds
v
vi Investment in partnership firms
vi
vii Other Investments
vii
viii Total Current investments (ic + ii + iii + iv + v + vi + vii)
I
II Trade receivables
i
Secured, considered good
i
ii Unsecured, considered good
ii
iii Doubtful
iii
iv Total Trade receivables (i + ii + iii)
II
III Cash and cash equivalents
i
Balances with Banks (of the nature of cash and
cash equivalents)
i
ii Cheques, drafts in hand
ii
iii Cash on hand
iii
iv Others (specify nature)
iv
v Total Cash and cash equivalents (i + ii + iii + iv)
III
IV Bank Balances other than III above
IV
V Loans
i
Security Deposits
i
ii Loans to related parties (see instructions)
ii
iii Others (specify nature)
iii
iv Total loans (i + ii + iii)
V
v Loans and advances included in V above which is-
a for the purpose of business or profession
va
130
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b not for the purpose of business or profession
vb
c
given to a shareholder, being the beneficial
owner
of share, or to any concern or on behalf/ benefit
of
such shareholder as per section 2(22)(e) of I.T.
Act
vc
VI Other Financial Assets
VI
Total Financial Assets (I + II + III + IV + V + VI)
2B
C Current Tax Assets (Net)
2C
D Other current assets
i
Advances other than capital advances
i
ii Others (specify nature)
ii
iii Total
2D
Total Current assets (2A + 2B + 2C + 2D)
2
Total Assets (1 + 2)
II
Part A-
Manufacturing
Account
Manufacturing Account for the financial year 2024-25 (fill items 1 to 3 in a case where regular books
of account are maintained, otherwise fill items 61 to 62 as applicable)
1 Debits to Manufacturing account
A Opening Inventory
i Opening stock of raw-material
i
ii Opening stock of Work in progress
ii
iii Total (i + ii)
Aiii
B Purchases (net of refunds and duty or tax, if any)
B
C Direct wages
C
D Direct expenses (Di + Dii + Diii)
D
i Carriage inward
i
ii Power and fuel
ii
iii Other direct expenses
iii
E Factory Overheads
i Indirect wages
i
ii Factory rent and rates
ii
iii Factory Insurance
iii
iv Factory fuel and power
iv
v Factory general expenses
v
vi Depreciation of factory machinery
vi
vii Total (i+ii+iii+iv+v+vi)
Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii)
1F
2 Closing Stock
i Raw material
2i
ii Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2)
3
Part A-
Trading
Account
Trading Account for the financial year 2024-25 (fill items 4 to 12 in a case where regular books of
account are maintained, otherwise fill items 61 to 62 as applicable)
C
R
4 Revenue from operations
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
131
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if
any)
i Sale of goods
i
ii Sale of services
ii
iii Other operating revenues (specify nature and
amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv Total (i + ii + iiic)
Aiv
B Gross receipts from Profession
B
C Duties, taxes and cess received or receivable in respect of goods and services sold
or supplied
i Union Excise duties
i
ii Service tax
ii
iii VAT/ Sales tax
iii
iv Central Goods & Service Tax (CGST)
iv
v State Goods & Services Tax (SGST)
v
vi Integrated Goods & Services Tax (IGST)
vi
vii Union Territory Goods & Services Tax (UTGST)
vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi+vii+viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5 Closing Stock of Finished Goods
5
6 Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING ACCOUNT
7 Opening Stock of Finished Goods
7
8 Purchases (net of refunds and duty or tax, if any)
8
9 Direct Expenses (9i + 9ii + 9iii)
9
i Carriage inward
i
ii Power and fuel
ii
iii
Other direct expenses
Note: Row can be added as per the nature of
Direct Expenses
iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty
10i
ii Counter veiling duty
10ii
iii Special additional duty
10iii
iv Union excise duty
10iv
v Service tax
10v
vi VAT/ Sales tax
10vi
vii Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix Integrated Goods & Services Tax (IGST)
10ix
x Union Territory Goods & Services Tax (UTGST)
10x
xi Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
10xii
11 Cost of goods produced – Transferred from Manufacturing Account
11
12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-
8-9-10xii-11)
12
12a Turnover from Intraday Trading
12a
12b Income from Intraday Trading - transferred to Profit and Loss account
12b
132
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Part A-P& L
Profit and Loss Account for the financial year 2024-25 (fill items 13 to 60 in a case where
regular books of account are maintained, otherwise fill items 61 to 62 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account (12+12b)
13
14 Other income
i
Rent
i
ii
Commission
ii
iii
Dividend income
iii
iv
Interest income
iv
v
Profit on sale of fixed assets
v
vi
Profit on sale of investment being securities chargeable to
Securities Transaction Tax (STT)
vi
vii
Profit on sale of other investment
vii
viii
Gain (loss) on account of foreign exchange fluctuation u/s
43AA
viii
ix
Profit on conversion of inventory into capital asset u/s 28(via)
(Fair Market Value of inventory as on the date of conversion)
ix
x
Agricultural income
x
xi
Any other income (specify nature and amount)
A
xia
B
xib
C
Total (xia + xib)
xic
xii
Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)
14xii
15 Total of credits to profit and loss account (13+14xii)
15
DEBITS TO PROFIT AND LOSS ACCOUNT
16 Freight outward
16
17 Consumption of stores and spare parts
17
18 Power and fuel
18
19 Rents
19
20 Repairs to building
20
21 Repairs to machinery
21
22 Compensation to employees
i
Salaries and wages
22i
ii
Bonus
22ii
iii
Reimbursement of medical expenses
22iii
iv
Leave encashment
22iv
v
Leave travel benefits
22v
vi
Contribution to approved superannuation fund
22vi
vii
Contribution to recognised provident fund
22vii
viii
Contribution to recognised gratuity fund
22viii
ix
Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which an
expenditure has been incurred
22x
xi
Total compensation to employees (total of 22i to 22x)
22xi
xiia
Whether any compensation, included in 22xi, paid to non-
residents
xiia
Yes / No
xiib
If Yes, amount paid to non-residents
xiib
23 Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
iii
Keyman’s Insurance
23iii
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
133
iv
Other Insurance including factory, office, car, goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i
Union excise duty
44i
ii
Service tax
44ii
iii
VAT/ Sales tax
44iii
iv
Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi
State Goods & Services Tax (SGST)
44vi
vii
Integrated Goods & Services Tax (IGST)
44vii
viii
Union Territory Goods & Services Tax (UTGST)
44viii
ix
Any other rate, tax, duty or cess incl STT and CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix)
44x
45 Audit fee
45
46 Other expenses (specify nature and amount)
i
i
ii
ii
134
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii
Total (i + ii)
46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1)
47i(1)
(i2)
47ii(2)
(i3)
47i(3)
(Rows can be added as required) Total [47i(1)+47i(2)+47i(3)]
47i
ii
Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is
not available (provide name and complete address)
47ii
S.No. Name
Flat /
Door/
Block No
Name of
Premises/
Building/
Village
Road/
Street/
Post
Office
Area/
Locality
Town/
City/
District
State
Country PIN
Code
ZIP
Code
Amount
1
Rows can be added as required
iii
Others (amounts less than Rs. 1 lakh)
47iii
iv
Total Bad Debt (47i + 47ii + 47iii))
47iv
48 Provision for bad and doubtful debts
48
49 Other provisions
49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii +
32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)]
50
51 Interest
i
Paid outside India, or paid in India to a non-resident other
than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
51iii
52 Depreciation and amortization
52
53 Net profit before taxes (50 – 51iii – 52)
53
PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS
54 Provision for current tax
54
55 Provision for Deferred Tax
55
56 Profit after tax (53 - 54 - 55)
56
57 Balance brought forward from previous year
57
58 Amount available for appropriation (56 + 57)
58
59 Appropriations
i
Transfer to reserves and surplus
59i
ii
Proposed dividend/ Interim dividend
59ii
iii
Tax on dividend/ Tax on dividend for earlier years
59iii
iv
Appropriation towards Corporate Social Responsibility (CSR) activities
(in case of companies covered under section 135 of Companies Act, 2013)
59iv
v
Any other appropriation
59v
vi
Total (59i + 59ii + 59iii + 59iv+59v)
59vi
60 Balance carried to balance sheet (58 - 59vi)
60
61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
SR. NO.
Name of Business
Business code
Description
Registration No.
of goods carriage
Whether
owned/leased/
hired
Tonnage capacity
of goods carriage
(in MT)
Number of months
for which goods
carriage was
owned/leased/hired
by assessee
Presumptive income u/s 44AE for
the goods carriage
(Computed @ Rs.1000 per ton per
month in case tonnage exceeds
12MT, or else @ Rs.7500 per
month) or the amount claimed to
have been actually earned,
whichever is higher
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
135
(i)
(1)
(2)
(3)
(4)
(5)
(a)
(b)
Total
Add row options as necessary (Please Note : At any time during the year the number of vehicles should not exceed 10
vehicles)
(ii)
Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 61(i)] 61(ii)
NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired at
any time during the year exceeds 10, then, it is mandatory to maintain books of account and have a tax audit under section
44AB
NO ACCOUNT
62 In case of Foreign Company whose total income comprises of profits and gains from business referred
to in sections 44B, 44BB, 44BBA, 44BBB, 44BBC, 44D or having eligible business of selling raw
diamond (refer rule 10TIA) furnish the following information
a
Gross receipts / Turnover
62a
b
Net profit
62b
Part A-
Manufacturing
Account Ind-
AS
Manufacturing Account for the financial year 2024-25 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015)]
1 Debits to Manufacturing account
A Opening Inventory
i Opening stock of raw-material
i
ii Opening stock of Work in progress
ii
iii Total (i + ii)
Aiii
B Purchases (net of refunds and duty or tax, if any)
B
C Direct wages
C
D Direct expenses
D
i Carriage inward
i
ii Power and fuel
ii
iii Other direct expenses
iii
E Factory Overheads
i Indirect wages
ii Factory rent and rates
iii Factory Insurance
iv Factory fuel and power
v Factory general expenses
vi Depreciation of factory machinery
vii Total (i+ii+iii+iv+v+vi)
Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii)
1F
2 Closing Stock
i Raw material
2i
ii Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2)
3
Part A-
Trading
Account Ind-
AS
Trading Account for the financial year 2024-25 [applicable for a company whose financial statements are
drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting
Standards) Rules, 2015]
C
R
4 Revenue from operations
136
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if
any)
i Sale of goods
i
ii Sale of services
ii
iii Other operating revenues (specify nature and
amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv Total (i + ii + iiic)
Aiv
B Gross receipts from Profession
B
C Duties, taxes and cess received or receivable in respect of goods and services sold
or supplied
i Union Excise duties
i
ii Service tax
ii
iii VAT/ Sales tax
iii
iv Central Goods & Service Tax (CGST)
iv
v State Goods & Services Tax (SGST)
v
vi Integrated Goods & Services Tax (IGST)
vi
vii Union Territory Goods & Services Tax (UTGST)
vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi+vii+viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5 Closing Stock of Finished Goods
5
6 Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING ACCOUNT
7 Opening Stock of Finished Goods
7
8 Purchases (net of refunds and duty or tax, if any)
8
9 Direct Expenses (9i + 9ii + 9iii)
9
i Carriage inward
i
ii Power and fuel
ii
iii
Other direct expenses
Note: Row can be added as per the nature of
Direct Expenses
iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty
10i
ii Counter veiling duty
10ii
iii Special additional duty
10iii
iv Union excise duty
10iv
v Service tax
10v
vi VAT/ Sales tax
10vi
vii Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix Integrated Goods & Services Tax (IGST)
10ix
x Union Territory Goods & Services Tax (UTGST)
10x
xi Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
10xii
11 Cost of goods produced – Transferred from Manufacturing Account
11
12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-
8-9-10xii-11)
12
12a Turnover from Intraday Trading
12a
12b Income from Intraday Trading - transferred to Profit and Loss account
12b
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
137
Part A-P& L
Ind-AS
Profit and Loss Account for the financial year 2024-25 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015]
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account (12+12b)
14 Other income
i
Rent
i
ii
Commission
ii
iii
Dividend income
iii
iv
Interest income
iv
v
Profit on sale of fixed assets
v
vi
Profit on sale of investment being securities chargeable
to Securities Transaction Tax (STT)
vi
vii
Profit on sale of other investment
vii
viii
Gain (loss) on account of foreign exchange fluctuation
u/s 43AA
viii
ix
Profit on conversion of inventory into capital asset u/s
28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x
Agricultural income
x
xi
Any other income (specify nature and amount)
a
xia
b
xib
c Total (xia + xib)
xic
xii
Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)
14xii
15 Total of credits to profit and loss account (13+14xii)
15
16 Freight outward
16
17 Consumption of stores and spare parts
17
18 Power and fuel
18
19 Rents
19
20 Repairs to building
20
21 Repairs to machinery
21
22 Compensation to employees
i
Salaries and wages
22i
ii
Bonus
22ii
iii
Reimbursement of medical expenses
22iii
iv
Leave encashment
22iv
v
Leave travel benefits
22v
vi
Contribution to approved superannuation fund
22vi
vii
Contribution to recognised provident fund
22vii
viii
Contribution to recognised gratuity fund
22viii
ix
Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which an
expenditure has been incurred
22x
xi
Total compensation to employees (total of 22i to 22x)
22xi
xii
Whether any compensation, included in 22xi, paid to
non-residents
xiia
Yes / No
If Yes, amount paid to non-residents
xiib
23
Insurance
i
Medical Insurance
23i
138
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ii
Life Insurance
23ii
iii
Keyman’s Insurance
23iii
iv
Other Insurance including factory, office, car, goods,
etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on
income)
i
Union excise duty
44i
ii
Service tax
44ii
iii
VAT/ Sales tax
44iii
iv
Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi
State Goods & Services Tax (SGST)
44vi
vii
Integrated Goods & Services Tax (IGST)
44vii
viii
Union Territory Goods & Services Tax (UTGST)
44viii
ix
Any other rate, tax, duty or cess incl STT and
CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii +
44viii +44ix)
44x
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
139
45
Audit fee
45
46 Other expenses (specify nature and amount)
i
i
ii
ii
iii
Total (i + ii)
46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1
lakh or more is claimed and amount)
(i1)
47(i1)
(i2)
47i(2)
(i3)
47i(3)
(Rows can be added as required) Total
(47i1+47i2+47i3)
47i
ii
Others (more than Rs. 1 lakh) where
PAN/Aadhaar No. is not available (provide
name and complete address)
47ii
S.No.
Name
Flat /
Door/
Block No
Name of
Premises/
Building/
Village
Road/
Street/
Post
Office
Area/
Locality
Town/
City/
District
State
Country
PIN
Code
ZIP Code Amount
1
Rows can be added as required
iii
Others (amounts less than Rs. 1 lakh)
47iii
iv
Total Bad Debt (47i + 47ii + 47iii)
47iv
48 Provision for bad and doubtful debts
48
49 Other provisions
49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)]
50
51 Interest
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
51iii
52 Depreciation and amortisation
52
53 Net profit before taxes (50 – 51iii – 52)
53
PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS
54 Provision for current tax
54
55 Provision for Deferred Tax
55
56 Profit after tax (53 - 54 - 55)
56
57 Balance brought forward from previous year
57
58 Amount available for appropriation (56 + 57)
58
59 Appropriations
i
Transfer to reserves and surplus
59i
ii
Proposed dividend/ Interim dividend
59ii
iii
Tax on dividend/ Tax on dividend for earlier years
59iii
iv
Appropriation towards Corporate Social Responsibility
(CSR) activities (in case of companies covered under
section 135 of Companies Act, 2013)
59iv
v
Any other appropriation
59v
vi
Total (59i + 59ii + 59iii + 59iv+59v)
59vi
60 Balance carried to balance sheet (58 - 59vi)
60
61
A
Items that will not be reclassified to P&L
i Changes in revaluation surplus
i
ii Re-measurements of the defined benefit plans
ii
iii Equity instruments through OCI
iii
140
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iv Fair value Changes relating to own credit risk of
financial liabilities designated at FVTPL
iv
v Share of Other comprehensive income in associates and
joint ventures, to the extent not to be classified to P&L
v
vi Others (Specify nature)
vi
vii Income tax relating to items that will not be reclassified
to P&L
vii
viii Total
61A
B
Items that will be reclassified to P&L
i Exchange differences in translating the financial
statements of a foreign operation
i
ii Debt instruments through OCI
ii
iii The effective portion of gains and loss on hedging
instruments in a cash flow hedge
iii
iv Share of OCI in associates and joint ventures to the
extent to be classified into P&L
iv
v Others (Specify nature)
v
vi Income tax relating to items that will be reclassified to
P&L
vi
vii Total
61B
62 Total Comprehensive Income (56 + 61A + 61B)
62
Part A- OI
Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable)
OTHER INFORMATION
1 Method of accounting employed in the previous year (Tick) mercantile cash
2 Is there any change in method of accounting (Tick) Yes No
3a Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation
Disclosure Standards notified under section 145(2) [column XI(3) of Schedule ICDS]
3a
3b Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation
Disclosure Standards notified under section 145(2) [column XI(4) of Schedule ICDS]
3b
4 Method of valuation of closing stock employed in the previous year (optional in case of professionals)
a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
c Is there any change in stock valuation method (Tick) Yes No
d Increase in the profit or decrease in loss because of deviation, if any, from the method of
valuation specified under section 145A
4d
e Decrease in the profit or increase in loss because of deviation, if any, from the method of
valuation specified under section 145A
4e
5 Amounts not credited to the profit and loss account, being -
a the items falling within the scope of section 28
5a
b the proforma credits, drawbacks, refund of duty of
customs or excise or service tax, or refund of sales tax or
value added tax, or refund of GST, where such credits,
drawbacks or refunds are admitted as due by the
authorities concerned
5b
c escalation claims accepted during the previous year
5c
d any other item of income
5d
e capital receipt, if any
5e
f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
5f
6 Amounts debited to the profit and loss account, to the extent disallowable under section 36
due to non-fulfilment of condition specified in relevant clauses-
a Premium paid for insurance against risk of damage or
destruction of stocks or store [36(1)(i)]
6a
b Premium paid for insurance on the health of employees
[36(1)(ib)]
6b
c
Any sum paid to an employee as bonus or commission
for services rendered, where such sum was otherwise
payable to him as profits or dividend [36(1)(ii)]
6c
d Any amount of interest paid in respect of borrowed
capital [36(1)(iii)]
6d
e Amount of discount on a zero-coupon bond [36(1)(iiia)]
6e
f Amount of contributions to a recognised provident fund
[36(1)(iv)]
6f
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
141
g Amount of contributions to an approved superannuation
fund [36(1)(iv)]
6g
h Amount of contribution to a pension scheme referred to
in section 80CCD [36(1)(iva)]
6h
i Amount of contributions to an approved gratuity fund
[36(1)(v)]
6i
j Amount of contributions to any other fund
6j
k
Any sum received from employees as contribution to any
provident fund or superannuation fund or any fund set up
under ESI Act or any other fund for the welfare of
employees to the extent not credited to the employees
account on or before the due date [36(1)(va)]
6k
l Amount of bad and doubtful debts [36(1)(vii)]
6l
m Provision for bad and doubtful debts [36(1)(viia)]
6m
n Amount transferred to any special reserve [36(1)(viii)]
6n
o Expenditure for the purposes of promoting family
planning amongst employees [36(1)(ix)]
6o
p
Amount of securities transaction paid in respect of
transaction in securities if such income is not included in
business income [36(1)(xv)]
6p
q
Marked to market loss or other expected loss as
computed in accordance with the ICDS notified u/s
145(2) [36(1)(xviii)]
6q
r Any other disallowance
6r
s Total amount disallowable under section 36 (total of 6a to 6r)
6s
t Total number of employees employed by the company (mandatory in case company has
recognized Provident Fund)
i deployed in India
i
ii deployed outside India
ii
iii Total
iii
7 Amounts debited to the profit and loss account, to the extent disallowable under section 37
a Expenditure of capital nature [37(1)]
7a
b Expenditure of personal nature [37(1)]
7b
c Expenditure laid out or expended wholly and exclusively NOT
for the purpose of business or profession [37(1)]
7c
d Expenditure on advertisement in any souvenir, brochure, tract,
pamphlet or the like, published by a political party [37(2B)]
7d
e Expenditure by way of penalty or fine for violation of any law
for the time being in force
7e
f Any other penalty or fine
7f
g Expenditure incurred for any purpose which is an offence or
which is prohibited by law
7g
h Expenditure incurred on corporate social responsibility (CSR) 7h
i Amount of any liability of a contingent nature
7i
j Any other amount not allowable under section 37
7j
k Total amount disallowable under section 37 (total of 7a to 7j)
7k
8
A. Amounts debited to the profit and loss account, to the extent disallowable under section
40
a
Amount disallowable under section 40 (a)(i), on
account of non-compliance with the provisions of
Chapter XVII-B
Aa
b
Amount disallowable under section 40(a)(ia) on
account of non-compliance with the provisions of
Chapter XVII-B
Ab
c
Amount disallowable under section 40(a)(ib) on
account of non-compliance with the provisions of
Chapter VIII of the Finance Act, 2016
Ac
d
Amount disallowable under section 40(a)(iii) on
account of non-compliance with the provisions of
Chapter XVII-B
Ad
e Amount of tax or rate levied or assessed on the basis
of profits [40(a)(ii)]
Ae
f Amount paid as wealth tax [40(a)(iia)]
Af
g Amount paid by way of royalty, license fee, service fee
etc. as per section 40(a)(iib)
Ag
142
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
h Amount of interest, salary, bonus, commission or
remuneration paid to any partner or member
inadmissible under section [40(b)/ 40(ba)]
Ah
i Any other disallowance
Ai
j Total amount disallowable under section 40(total of Aa to Ai )
Aj
B. Any amount disallowed under section 40 in any preceding previous year but allowable
during the previous year
8B
9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A
a Amounts paid to persons specified in section 40A(2)(b)
9a
b
Amount paid otherwise than by account payee cheque or
account payee bank draft or use of electronic clearing
system through a bank account or through such electronic
mode as may be prescribed, disallowable under section
40A(3)
9b
c Provision for payment of gratuity [40A(7)]
9c
d
any sum paid by the assessee as an employer for setting up
or as contribution to any fund, trust, company, AOP, or
BOI or society or any other institution [40A(9)]
9d
e Any other disallowance
9e
f Total amount disallowable under section 40A (Total of 9a to 9e)
9f
10 Any amount disallowed under section 43B in any preceding previous year but allowable
during the previous year
a Any sum in the nature of tax, duty, cess or fee under any
law
10a
b
Any sum payable by way of contribution to any provident
fund or superannuation fund or gratuity fund or any other
fund for the welfare of employees
10b
c Any sum payable to an employee as bonus or commission
for services rendered
10c
d
Any sum payable as interest on any loan or borrowing
from any public financial institution or a State financial
corporation or a State Industrial investment corporation
10d
da
Any sum payable as interest on any loan or borrowing
from such class of non-banking financial companies as
may be notified by the Central Government , in
accordance with the terms and conditions of the
agreement governing such loan or borrowing
10da
e
Any sum payable as interest on any loan or borrowing
from any scheduled bank or a co-operative bank other
than a primary agricultural credit society or a primary co-
operative agricultural and rural development bank
10e
f Any sum payable towards leave encashment
10f
g Any sum payable to the Indian Railways for the use of
railway assets
10g
h
Any sum payable to a micro or small enterprise beyond
the time limit specified in section 15 of the Micro, Small
and Medium Enterprises Development Act, 2006
10h
i Total amount allowable under section 43B (total of 10a to 10h )
10i
11 Any amount debited to profit and loss account of the previous year but disallowable under
section 43B
a Any sum in the nature of tax, duty, cess or fee under any
law
11a
b Any sum payable by way of contribution to any provident
fund or superannuation fund or gratuity fund or any other
fund for the welfare of employees
11b
c Any sum payable to an employee as bonus or commission
for services rendered
11c
d Any sum payable as interest on any loan or borrowing
from any public financial institution or a State financial
corporation or a State Industrial investment corporation
11d
da any sum payable as interest on any loan or borrowing
from such class of non-banking financial companies as
may be notified by the Central Government, in
accordance with the terms and conditions of the
agreement governing such loan or borrowing
11da
e Any sum payable as interest on any loan or borrowing
from any scheduled bank or a co-operative bank other
than a primary agricultural credit society or a primary co-
operative agricultural and rural development bank
11e
f Any sum payable towards leave encashment
11f
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
143
g Any sum payable to the Indian Railways for the use of
railway assets
11g
h
Any sum payable to a micro or small enterprise beyond
the time limit specified in section 15 of the Micro, Small
and Medium Enterprises Development Act, 2006
11h
i Total amount disallowable under Section 43B (total of 11a to 11h)
11i
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty
12a
b Service tax
12b
c VAT/sales tax
12c
d Central Goods & Service Tax (CGST)
12d
e State Goods & Services Tax (SGST)
12e
f Integrated Goods & Services Tax (IGST)
12f
g Union Territory Goods & Services Tax (UTGST)
12g
h Any other tax
12h
i Total amount outstanding (total of 12a to 12h)
12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC
13
14 Any amount of profit chargeable to tax under section 41
14
15 Amount of income or expenditure of prior period credited or debited to the profit and loss
account (net)
15
16 Amount of expenditure disallowed u/s 14A
16
17
Whether assessee is exercising option under subsection 2A of section 92CE (Tick) Yes
No
[If yes , please fill schedule TPSA]
17
Part A – QD
Quantitative details (mandatory, if liable for audit under section 44AB)
QUANTITATIVE DETAILS
(a) In the case of a trading concern
1
Opening stock
1
2
Purchase during the previous year
2
3
Sales during the previous year
3
4
Closing stock
4
5
Shortage/ excess, if any
5
(b) In the case of a manufacturing concern
6 Raw materials
a Opening stock
6a
b Purchases during the previous year
6b
c Consumption during the previous year
6c
d Sales during the previous year
6d
e Closing stock
6e
f Yield finished products
6f
g Percentage of yield
6g
h Shortage/ excess, if any
6h
7 Finished products/ By-products
a opening stock
7a
b purchase during the previous year
7b
c quantity manufactured during the previous year
7c
d sales during the previous year
7d
e closing stock
7e
f shortage/ excess, if any
7f
Part A – OL
Receipt and payment account of company under liquidation
144
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
RECEIPT AND PAYMENT ACCOUNT OF COMPANY UNDER LIQUIDATION
1 Opening balance
i Cash in hand
1i
ii Bank
1ii
iii Total opening balance
1iii
2 Receipts
i Interest
2i
ii Dividend
2ii
iii Sale of assets (pls. specify nature and amount)
a
2iiia
b
2iiib
c
2iiic
d Total (iiia + iiib + iiic)
2iiid
iv Realisation of dues/debtors
2iv
v Others (pls. specify whether revenue/capital, nature and amount)
a
2va
b
2vb
c Total of other receipts (va + vb)
2vc
vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc)
2vi
3 Total of opening balance and receipts
3
4 Payments
i Repayment of secured loan
4i
ii Repayment of unsecured loan
4ii
iii Repayment to creditors
4iii
iv Commission
4iv
v Others (pls. specify)
a
4va
b
4vb
c Total of other payments (4va + 4vb)
4vc
vi Total payments (4i + 4ii + 4iii + 4iv + 4vc)
4vi
5 Closing balance
i Cash in hand
5i
ii Bank
5ii
iii Total of closing balance (5i + 5ii)
5iii
6 Total of closing balance and payments (4vi + 5iii)
6
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule HP
Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of
property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country PIN Code / Zip Code
Is the property co-owned? Yes No (if “YES”
please enter following details)
Assessee’s percentage of share in the property %
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property
I
II
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
145
[Tick the applicable
option]
Let out
Deemed let out
Name(s) of
Tenant(s) (if let
out)
PAN/Aadhaar No. of Tenant(s) (Please
see Note )
PAN/TAN/Aadhaar No. of Tenant(s) (if
TDS credit is claimed)
I
II
a
Gross rent received or receivable or lettable value
1a
b
The amount of rent which cannot be realized
1b
c
Tax paid to local authorities
1c
d
Total (1b + 1c)
1d
e
Annual value (1a – 1d)
1e
f
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
1h
i
Total (1g + 1h)
1i
j
Arrears/Unrealised rent received during the year less 30%
1j
k
Income from house property 1 (1f – 1i+1j)
1k
(fill up details separately for each property
2 Pass through income/loss if any *
2
3 Income under the head “Income from house property” (Ʃ 1k + 2)
(if negative take the figure to 2i of schedule CYLA)
3
NOTE► Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section
194-IB.
Schedule BP
Computation of income from business or profession
INCOME FROM BUSINESS OR PROFESSION
A From business or profession other than speculative business and specified business
1
Profit before tax as per profit and loss account (item 53, 61(ii) and 62(b) of Part A-P&L) /
(item 53 of Part A-P&L – Ind AS) (as applicable)
1
2a
Net profit or loss from speculative business included in 1 (enter –ve
sign in case of loss) (Sl. No. 12b of Schedule Trading Account or
Trading-Ind As account) (as applicable)
2a
2b
Net profit or Loss from Specified Business u/s 35AD included in 1
(enter –ve sign in case of loss)
2b
3
Income/ receipts credited to profit and loss
account considered under other heads of
income or chargeable u/s 115BBF or
chargeable u/s 115BBG or chargeable u/s
115BBH
a
House property 3a
b
Capital gains
3b
c
Other sources
3c
ci
Dividend
income
3ci
cii
other than
Dividend
income
3cii
d
u/s 115BBF
3d
e
u/s 115BBG
3e
f
u/s 115BBH
(net of Cost of
Acquisition, if
any)
3f
(Item No. A of
Schedule VDA)
4a
Profit or loss included in 1, which is referred to in section
44B/44BB/44BBA/44BBB/44BBC/44AE/44D/44DA/Chapter-XII-G/
First Schedule of Income-tax Act (other than 115B) (Dropdown to be
4a
4b
Profit and gains from life insurance business referred to in section
115B
4b
4c
Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8
(Dropdown to be provided)
4c
4d
Profit from eligible business of selling raw diamonds (refer rule
10TIA)
4d
5
Income credited to Profit and Loss account (included in 1) which is exempt
a Share of income from firm(s)
5a
b Share of income from AOP/ BOI
5b
c Any other exempt income (specify nature
and amount)
i
ci
ii
cii
iii Total (ci + cii)
5ciii
146
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
d Total exempt income (5a + 5b + 5ciii)
5d
6
Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 3e – 3f-4– 5d)
6
7
Expenses debited to profit and loss account
considered
under
other
heads
of
income/related to income chargeable u/s
115BBF or u/s 115BBG or u/s 115BBH
A
House property 7a
B
Capital gains
7b
C
Other sources
7c
D
u/s 115BBF
7d
E
u/s 115BBG
7e
F
u/s 115BBH
(other than
Cost of
Acq isition)
7f
8a
Expenses debited to profit and loss account which relate to exempt
8a
8b
Expenses debited to profit and loss account which relate to exempt
income and disallowed u/s 14A (16 of Part A-OI)
8b
9
Total (7a + 7b + 7c + 7d + 7e + 7f+ 8a+8b)
9
10
Adjusted profit or loss (6+9)
10
11
Depreciation and amortization debited to profit and loss account
11
12
Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item
6 of Schedule-DEP)
12i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
12ii
iii Total (12i + 12ii)
12iii
13
Profit or loss after adjustment for depreciation (10 +11 – 12iii)
13
14
Amounts debited to the profit and loss account, to the extent
disallowable under section 36 (6s of Part A-OI)
14
15
Amounts debited to the profit and loss account, to the extent
disallowable under section 37 (7k of Part A-OI)
15
16
Amounts debited to the profit and loss account, to the extent
disallowable under section 40 (8Aj of Part A-OI)
16
17
Amounts debited to the profit and loss account, to the extent
disallowable under section 40A (9f of Part A-OI)
17
18
Any amount debited to profit and loss account of the previous year but
disallowable under section 43B (11i of Part A-OI)
18
19
Interest disallowable under section 23 of the Micro, Small and
Medium Enterprises Development Act, 2006
19
20
Deemed income under section 41
20
21
Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/
35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 80-IA
21
22
Deemed income under section 43CA
22
23
Any other item of addition under section 28 to 44DB
23
24
Any other income not included in profit and loss account/any other
expense not allowable (including income from salary, commission,
bonus and interest from firms in which company is a partner)
24
25
Increase in profit or decrease in loss on account of ICDS adjustments
and deviation in method of valuation of stock (Column 3a + 4d of Part
A- OI)
25
26
Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25)
26
27
Deduction allowable under section 32(1)(iii)
27
28
Amount allowable as deduction under section 32AC
28
29
Amount of deduction under section 35 or 35CCC or 35CCD in excess
of the amount debited to profit and loss account (item x(4) of Schedule
ESR) (if amount deductible under section 35 or 35CCC or 35CCD is lower
than amount debited to P&L account, it will go to item 24)
29
30
Any amount disallowed under section 40 in any preceding previous
year but allowable during the previous year(8B of Part A-OI)
30
31
Any amount disallowed under section 43B in any preceding previous
year but allowable during the previous year (10i of Part A-OI)
31
32
Any other amount allowable as deduction
32
33
Decrease in profit or increase in loss on account of ICDS adjustments
and deviation in method of valuation of stock (Column 3b + 4e of Part
A OI)
33
34
Total (27+28+29+30+31+32+33)
34
35
Income (13+26-34)
35
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
147
36
Profits and gains of business or profession deemed to be under -
i Section 44AE (61(ii) of schedule P&L )
36i
ii Section 44B
36ii
iii Section 44BB
36iii
iv Section 44BBA
36iv
va Section 44BBB
36va
vb Section 44BBC
36vb
vi Section 44D
36vi
vii Section 44DA
36vii
(item 4 of Form 3CE)
viii Chapter-XII-G (tonnage)
36viii
(total of col. 7 of item 10 of
F
66)
ix First Schedule of Income-tax Act (other than
115B)
36ix
x Total (36i to 36ix)
36x
37
Net profit or loss from business or profession other than speculative and specified business
(36+36x)
37
38
Net Profit or loss from business or profession other than speculative business and specified
business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter
same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d + 38e + 38f)
A38
a Income chargeable under Rule 7
38a
b Deemed income chargeable under Rule 7A
38b
c Deemed income chargeable under Rule 7B(1)
38c
d Deemed income chargeable under Rule 7B(1A)
38d
e Deemed income chargeable under Rule 8
38e
f Income other than Rule 7A, 7B & 8 (Item No. 37)
38f
39
Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and
Rule 8 for the purpose of aggregation of income as per Finance Act [4c-
(38a+38b+38c+38d+38e)]
39
B Computation of income from speculative business
40
Net profit or loss from speculative business as per profit or loss account
40
41
Additions in accor7dance with section 28 to 44DB
41
42
Deductions in accordance with section 28 to 44DB
42
43
Income from speculative business (40+41-42) (if loss, take the figure to 6xvii of schedule CFL)
B43
C Computation of income from specified business under section 35AD
44
Net profit or loss from specified business as per profit or loss account
44
45
Additions in accordance with section 28 to 44DB
45
46
Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i)
35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)
46
47
Profit or loss from specified business (44+45-46)
47
48
Deductions in accordance with section 35AD(1)
48
49
Income from Specified Business) (47-48 )(if loss, take the figure to 7xvii of schedule CFL)
C49
50
Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be
selected from drop down menu)
C50
D Income chargeable under the head ‘Profits and gains from business or profession’ (A38+B43+C49)
E Intra head set off of business loss of current year
Sl.
Type of Business income
Income of current year (Fill this column
only if figure is zero or positive)
Business loss set off
Business income remaining after
set off
(1)
(2)
(3) = (1) – (2)
i
Loss to be set off (Fill this
row only if figure is
(A38)
ii
Income from speculative
b
i
(B43)
iii
Income from specified
b
i
(C49)
iv
Income from Life
Insurance business u/s.
115B
(4b)
iva
Income of Foreign
Company from eligible
business of selling raw
diamond (refer rule
(4d)
v
Total loss set off (ii + iii)
148
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
vi
Loss remaining after set off (i – v)
Schedule DPM
Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction
under any other section)
DEPRECIATION ON PLANT AND MACHINERY
1
Block of assets
Plant and machinery
2 Rate (%)
15
30
40
45
(i)
(ii)
(iii)
(iv)
3 Written down value on the first day of
previous year
4 Additions for a period of 180 days or
more in the previous year
5 Consideration or other realization
during the previous year out of 3 or 4
6 Amount on which depreciation at full
rate to be allowed (3 + 4 -5) (enter 0, if
result is negative)
7 Additions for a period of less than 180
days in the previous year
8 Consideration or other realizations
during the year out of 7
9 Amount on which depreciation at half
rate to be allowed (7 – 8) (enter 0, if
result is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Additional depreciation, if any, on 4
13 Additional depreciation, if any, on 7
14 Additional depreciation relating to
immediately preceding year on asset
put to use for less than 180 days
15 Total depreciation (10+11+12+13+14)
16 Depreciation disallowed under section
38(2) of the I.T. Act (out of column 15)
17 Net aggregate depreciation (15-16)
18 Proportionate aggregate depreciation
allowable in the event of succession,
amalgamation, demerger etc.
(out of column 17)
19 Expenditure incurred in connection
with transfer of asset/ assets
20 Capital gains/ loss under section 50
(5 + 8 -3 - 4 -7 -19) (enter negative only,
if block ceases to exist)
21 Written down value on the last day of
previous year* (6+ 9 -15) (enter 0, if
result is negative)
Schedule DOA
Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction)
DEPRECIATION ON OTHER
ASSETS
1
Block of assets
Land
Building (not including land)
Furniture and
fittings
Intangible
assets
Ships
2 Rate (%)
Nil
5
10
40
10
25
20
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
3 Written down value on the first day of
previous year
4 Additions for a period of 180 days or
more in the previous year
5 Consideration or other realization
during the previous year out of 3 or 4
6 Amount on which depreciation at full
rate to be allowed (3 + 4 -5) (enter 0, if
result is negative)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
149
7 Additions for a period of less than 180
days in the previous year
8 Consideration or other realizations
during the year out of 7
9 Amount on which depreciation at half
rate to be allowed (7-8) (enter 0, if result
is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Total depreciation (10+11)
13 Depreciation disallowed under section
38(2) of the I.T. Act (out of column 12)
14 Net aggregate depreciation (12-13)
15 Proportionate aggregate depreciation
allowable in the event of succession,
amalgamation, demerger etc. (out of
column 14)
16 Expenditure incurred in connection
with transfer of asset/ assets
17 Capital gains/ loss under section 50*
(5 + 8 -3-4 -7 -16) (enter negative only if
block ceases to exist)
18 Written down value on the last day of
previous year* (6+ 9 -12) (enter 0 if
result is negative)
Schedule DEP
Summary of depreciation on assets (Other than on assets on which full capital expenditure is allowable as deduction
under any other section)
SUMMARY OF DEPRECIATION ON ASSETS
1 Plant and machinery
a Block entitled for depreciation @ 15 per cent
( Schedule DPM - 17i or 18i as applicable)
1a
b Block entitled for depreciation @ 30 per cent
( Schedule DPM - 17ii or 18ii as applicable)
1b
c Block entitled for depreciation @ 40 per cent
( Schedule DPM - 17iii or 18iii as applicable)
1c
d Block entitled for depreciation @ 45 per cent
( Schedule DPM - 17iv or 18iv as applicable)
1d
e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 14ii or 15ii as applicable)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 14iii or 15iii as applicable)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 14iv or 15iv as applicable)
2c
d Total depreciation on building (2a+2b+2c)
2d
3 Furniture and fittings(Schedule DOA- 14v or 15v as applicable)
3
4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable)
4
5 Ships (Schedule DOA- 14vii or 15vii as applicable)
5
6 Total depreciation ( 1e+2d+3+4+5)
6
Schedule DCG
Deemed Capital Gains on sale of depreciable assets
1
Plant and machinery
a Block entitled for depreciation @ 15 per cent
(Schedule DPM - 20i)
1a
b Block entitled for depreciation @ 30 per cent
(Schedule DPM – 20ii)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM - 20iii)
1c
d Block entitled for depreciation @ 45 per cent
(Schedule DPM - 20iii)
1d
e Total ( 1a +1b + 1c+1e)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 17ii)
2a
150
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 17iii)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 17iv)
2c
d Total ( 2a + 2b + 2c)
2d
3 Furniture and fittings ( Schedule DOA- 17v)
3
4 Intangible assets (Schedule DOA- 17vi)
4
5 Ships (Schedule DOA- 17vii)
5
6 Total ( 1e+2d+3+4+5)
6
Schedule ESR
Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD)
Sl No
Expenditure of the nature
referred to in section
(1)
Amount, if any, debited to
profit and loss account
(2)
Amount of deduction allowable
(3)
Amount of deduction in excess of the
amount debited to profit and loss
account
(4) = (3) - (2)
i
35(1)(i)
ii
35(1)(ii)
iii
35(1)(iia)
iv
35(1)(iii)
v
35(1)(iv)
vi
35(2AA)
vii
35(2AB)
viii
35CCC
ix
35CCD
x
Total
NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per
Schedule RA.
Schedule CG
Capital Gains
CAPITAL GAINS
A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
Short-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property)(in case of co-
ownership, enter your share of capital gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
i Full value of consideration received/receivable
ai
ii Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains [in case (aii) does not exceed 1.10 times
(ai), take this figure as (ai), or else take (aii)]
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (bi + bii + biii)
biv
c Balance (aiii – biv)
1c
d Deduction under section/ 54G/54GA (Specify details in item D below)
1d
e Short-term Capital Gains on Immovable property (1c - 1d)
A1e A1e
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
151
F In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadhaar No.
of buyer(s)
Percentage
share
Amount
Address of
property,
Country
code, Zip
code
Pin
code
State
NOTE
►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by
buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2 From slump sale
A i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii Full value of consideration (higher of ai or aii)
2aiii
B Net worth of the under taking or division
2b
C Short term capital gains from slump sale (2aiii-2b)
A2c A2c
3
From sale of equity share or unit of equity oriented Mutual Fund (MF) or
unit of a business trust on which STT is paid under section 111A or
115AD(1)(b)(ii) proviso (for FII) (where A4 is not applicable)
Where
transfer
before 23rd July
2024
Where
transfer
on
or
after
23rd
July
2024
a Full value of consideration
3a
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (i + ii + iii)
biv
c Balance (3a – biv)
3c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of sale of
such asset to be ignored (Enter positive value only)
3d
e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c
+3d)
3ei
3eii
A3e
4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to
be computed with foreign exchange adjustment under first proviso to section 48)
a STCG on transactions covered u/s 111A (A4ai + A4aii)
A4a
i Where the transfer was before 23rd July 2024
A4ai
ii Where the transfer was on or after 23rd July 2024
A4aii
b STCG from sale of shares not covered in sl.no. 4a or sale of debentures
A4b A4b
5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section
115AD
a
i In case securities sold include shares of a company other than quoted shares, enter
the following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
152
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b Fair market value of unquoted shares determined in the prescribed
manner
ib
c Full value of consideration in respect of unquoted shares adopted
as per section 50CA for the purpose of Capital Gains (higher of a
b)
ic
ii Full value of consideration in respect of securities other than unquoted
shares
aii
iii Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (i + ii + iii)
biv
c Balance (5aiii – biv)
5c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of
sale of such security to be ignored (Enter positive value only)
5d
e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d)
A5e
6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
A
i In case assets sold include shares of a company other than quoted shares, enter the
following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the prescribed
manner
ib
c Full value of consideration in respect of unquoted shares adopted
as per section 50CA for the purpose of Capital Gains (higher of a
b)
ic
ii Full value of consideration in respect of assets other than unquoted
h
aii
iii Total (ic + ii)
aiii
B Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (i + ii + iii)
biv
C Balance (6aiii – biv)
6c
D
In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)-
for example if asset bought/acquired within 3 months prior to record
date and dividend/income/bonus units are received, then loss arising
out of sale of such asset to be ignored (Enter positive value only)
6d
E Deemed short term capital gains on depreciable assets (6 of
schedule- DCG)
6e
F Deduction under section 54G/54GA
6f
G STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e – 6f)
A6g
7 Amount deemed to be short term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous years shown
below was deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
Sl. Previous
year in
which asset
transferred
Section under which
deduction claimed in
that year
New asset acquired/constructed
Amount not used
for new asset or
remained unutilized
in Capital gains
t (X)
Previous year in
which asset
acquired/constructed
Amount utilised out of Capital
Gains account
i 2021-22
54G/54GA
ii 2022-23
54G/54GA
iii 2023-24
54G/54GA
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
153
b Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at ‘a’
Amount deemed to be short term capital gains (Xi+ Xii+ Xiii + b)
A7 A7
8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8ai +
A8aii + A8b + A8c)
A8
ai Pass Through Income/Loss in the nature of Short Term
Capital Gain, chargeable @ 15%
A8ai
aii Pass Through Income/ Loss in the nature of Short Term
Capital Gain, chargeable @ 20%
A8aii
b Pass Through Income/Loss in the nature of Short Term
Capital Gain, chargeable @ 30%
A8b
c Pass Through Income/Loss in the nature of Short Term
Capital Gain, chargeable at applicable rates
A8c
9 Amount of STCG included in A1 – A8 but claimed as not chargeable to tax or chargeable at special
rates in India as per DTAA
Sl.
No.
Amount
of
income
Item No. A1
to A8 above
in which
included
Country
name &
Code
Article
of
DTAA
Rate as
per Treaty
(enter NIL,
if not
chargeable)
Whether TRC
obtained
(Y/N)
Section of
I.T. Act
Rate as per I.T. Act
Applicable
rate [lower of (6)
or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of STCG not claimed as chargeable to tax in India as per DTAA
A9a
b Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA
A9b
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)
10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8-A9a +A(A))
A10 A10
B Long-term capital gain (LTCG) (Sub-items 6, 7& 8 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)(in case of co-
ownership, enter your share of Capital Gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
i
Full value of consideration received/receivable
Ai
ii
Value of property as per stamp valuation authority
Aii
iii
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains [in case (aii) does not exceed 1.10 times
(ai), take this figure as (ai), or else take (aii)]
Aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
iia Cost of acquisition with indexation
(Applicable only for transfers before 23rd July 2024
biia
iib Total Cost of Improvement
biib
(a) Cost of improvement without indexation
biib(a)
(b) Year of improvement
(c) Cost of Improvement with indexation (b & c applicable
only for transfers before 23rd July 2024
biib(c)
Add row
iii Expenditure wholly and exclusively in connection with transfer
biii
iv
Total (where transfer is before 23rd July 2024 biia + ∑biib(c)
+biii; where transfer is on or after 23rd July 2024 bi+∑biib(a) +
biii)
biv
c Balance (aiii – biv)
1c
d Deduction under section 54D/54EC/54G/54GA (Specify details in item D
1d
e Long-term Capital Gains on Immovable property (1c - 1d)
B1e
f In case of transfer of immovable property, please furnish the following details (see note)
154
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
S.No.
Name of
buyer(s)
PAN/Aadhaar No.
of buyer(s)
Percentage
share
Amount
Address of
property,
Country
code, Zip
Pin
code
State
NOTE► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by
buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
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
J l 2024)
(b) On or after 23rd July 2024 (sum of capital gains on all properties transferred on or
ft
23rd J l 2024)
2 From slump sale
Where
transfer
was
before
Where
transfer was
on or after
23rd July
a
i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aiii
b Net worth of the under taking or division
2b
(6(e) of
Form
(6(e) of Form
3CEA)
c Balance (2aiii – 2b)
2c
d Deduction u/s 54EC
2d
e Long term capital gains from slump sale (2c-2d)
B2ei
B2eii
B2e
3 From residents, from sale of unlisted bonds or unlisted debenture (other than capital indexed bonds
issued by Government) (applicable only where transfer was before 23rd July 2024)
a Full value of consideration
3a
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with
biii
iv
Total (bi + bii +biii)
biv
c LTCG on bonds or debenture - (3a-biv)
B3c
4 From sale of listed securities (other than a unit) or zero coupon bonds as
per Section 112(1)
Where
transfer was
before 23rd
July 2024 (i)
Where transfer
was on or after
23rd July 2024
(ii)
a Full value of consideration
4a
b Deductions under section 48
i
Cost of acquisition with indexation
bi
ia
Cost of acquisition without indexation (where transfer
was before 23rd July 2024, applicable only for the purpose of
computing excess tax to be ignored as per proviso to 112(1))
bia
ii
Cost of improvement with indexation
bii
iia
Cost of improvement without indexation (where transfer
was before 23rd July 2024, applicable only for the purpose of
computing excess tax to be ignored as per proviso to 112(1))
biia
iii
Expenditure wholly and exclusively in connection with
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
Long Term Capital Gains on assets at B4 where transfer was
(4a – biv)
i.
Before 23rd July 2024,
ii.
On or After 23rd July 2024
B4c
ca
Long-term Capital Gains on assets at B4 above where transfer was
before 23rd July 2024 (4ca –biva)
(for the purpose of computing excess tax as per proviso to section
112(1))
B4ca
[भाग II—खण् ड 3(i)]
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155
d
Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A) [LTCG at 20 % with
indexation] [ B4(ci)*20%]
(applicable where transfer was before 23rd July, 2024)
B4d
e
Tax as per 1st Proviso to section 112(1) [LTCG at 10 % without
indexation] [B4(ca)*10%]
(applicable where transfer was before 23rd July, 2024)
B4e
f
Excess amount that is required to be ignored as per 1st proviso to
section 112(1) [B4(d) – B4(e)]
(applicable where transfer was before 23rd July 2024)
B4f
5
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on
which STT is paid under section 112A
Long-term Capital Gains on sale of capital assets at B5(Column 14(iii) of schedule 112A)
B5
i Sum of column 14 where transfer was before 23rd July 2024
B5i
ii Sum of column 14 where transfer was on or after 23rd July 2024
B5ii
6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with
foreign exchange adjustment under first proviso to section 48)
LTCG computed without indexation benefit 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)
B6
B6i
B6ii
B6iii
B6
B6i
B6ii
B6
7
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units
referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by
FII as referred to in sec. 115AD
Note : For serial number (iv), 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
biii
iv Total (bi + bii +biii)
biv
c
Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii-biv)
(i)
Where transfer was before 23rd July 2024 [applicable for 7(i), 7(ii) & 7(iii)
(ii)
Where transfer was on or after 23rd July for 7(i), 7(ii) & 7(iii)
(iii)
From sale of securities by FII as referred to in sec 115AD
B7c
B7ci
B7cii
B7ciii
8 For FII / FPI (NON-RESIDENTS) - From sale of equity share in a company or unit of equity oriented
fund or unit of a business trust on which STT is paid under section 112A read with section 115AD
Long-term Capital Gains on sale of capital assets at B8 (Column 14(iii) of 115AD(1)(b)(iii) proviso)
B8
i Sum of column 14 where transfer was before 23rd July 2024
B8i
ii Sum of column 14 where transfer was on or after 23rd July 2024
B8ii
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
156
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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
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
biii
iv Total (bi + bii +biii)
biv
c Balance (aiii – biv)
9c
d Deduction under section 54D//54G/54GA (Specify details in item D
9d
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
B9e
B9ei
B9eii
10 Amount deemed to be long-term capital gains
A
Whether any amount of unutilized capital gain on asset transferred during the previous year shown
below was deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
S.no
Previous
year in
which asset
transferred
Section under which
deduction claimed in
New asset acquired/constructed
Amount
not used
for new
asset or
remained
Whether
date of
limitation /
withdrawal
was before
d
Previous year in which
asset
acquired/constructed
Amount utilised out of
Capital Gains account
i
2021-22
54D/54G/54GA
ii
2022-23
54D/54G/54GA
iii
2023-24
54D/54G/54GA
C1
B Amount deemed to be long-term capital gains, other than at ‘a’ (i + ii)
B
i Where deemed capital gain arose before 23rd July 2024
Bi
ii Where deemed capital gain arose on or after 23rd July 2024
Bii
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
B10
B10i
B10i
11 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI)
(B11a1(i) + B11a1(ii) + B11a2(i) + B11a2(ii) + B11b)
B11
a1(i
)
Pass Through Income/ Loss in the nature of Long-Term Capital
Gain, chargeable @ 10% u/s 112A
B11a1(i)
a1(ii
)
Pass Through Income/ Loss in the nature of Long-Term
Capital Gain, chargeable @ 12.5% u/s 112A
B11a1(ii)
a2(i
)
Pass Through Income/Loss in the nature of Long Term Capital
Gain, chargeable @ 10% under sections other than 112A
B11a2(i)
a2(ii
)
Pass Through Income/ Loss in the nature of Long-Term
Capital Gain, chargeable @ 12.5% under sections other than B11a2(ii)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
157
b Pass Through Income/ Loss in the nature of Long Term Capital
Gain, chargeable @ 20%
B11b
12
Amount of LTCG included in items B1 to B11 but claimed as not chargeable to tax or chargeable at
special rates in India as per DTAA
Sl.
No.
Amoun
t of
income
Item
No. B1
to B11
above in
which
include
d
Country
name &
Code
Article of
DTAA
Rate as per
Treaty
(enter NIL, if not
chargeable)
Whether TRC
obtained
(Y/N)
Section of
I.T. Act
Rate as per I.T.
Act
Applicable
rate [lower
of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of LTCG claimed as not chargeable to tax in India as per DTAA
B12a
b
Total amount of LTCG claimed as chargeable to tax at special rates in India as per DTAA
B12b
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] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11-
B12a+B(A)]
B13 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 (Item No. B of Schedule VDA)
C2
C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2)
C3
D Information about deduction claimed against Capital Gains
1 In case of deduction u/s 54D/54EC /54G/54GA give following details
a
Deduction claimed u/s 54D
i Date of acquisition of original asset
ai
dd/mm/yyyy
ii Cost of purchase/ construction of new land or building for industrial
undertaking
aii
iii Date of purchase of new land or building
aiii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date
aiv
iva Date of deposit
Dd/mm/yyyy
ivb Account Number
ivc IFS code
v Amount of deduction claimed
av
b
Deduction claimed u/s 54EC
i Date of transfer of original asset
bi
dd/mm/yyyy
ii Amount invested in specified/notified bonds
bii
iii Date of investment
biii
dd/mm/yyyy
iv Amount of deduction claimed
biv
c
Deduction claimed u/s 54G
i Date of transfer of original asset
ci
dd/mm/yyyy
ii Cost and expenses incurred for purchase or construction of new asset
cii
iii Date of purchase/construction of new asset in an area other than urban area ciii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date
civ
iva Date of deposit
Dd/mm/yyyy
ivb Account Number
ivc IFS Code
v Amount of deduction claimed
cv
d
Deduction claimed u/s 54GA
i Date of transfer of original asset from urban area
di
dd/mm/yyyy
ii Cost and expenses incurred for purchase or construction of new asset
dii
iii Date of purchase/construction of new asset in SEZ
diii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date
div
iva Date of deposit
Dd/mm/yyyy
ivb Account Number
ivc IFS Code
v Amount of deduction claimed
dv
e Total deduction claimed (1a + 1b + 1c + 1d)
E
e
158
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
E E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT
chargeable under DTAA)
EE
E
Sl
.
Type of
Capital Gain
Gain of current year
(Fill this column only
if computed figure is
positive)
Short term capital loss set off
Long term capital loss set off
Curren
t year’s
capital
gains
remaini
ng
after
set off
(11=1-
2-3-4-5-
6-7-8-9-
10)
15%
20%
30%
applicable
rate
DTA
A
rate
s
10%
12.5%
20%
DTA
A
rate
s
1
2
3
4
5
6
7
8
9
10
11
i
Loss to be
set off (Fill
this row if
figure
computed is
negative)
(A3ei
*+
A4ai*
+
A8ai
*)
(A3eii*+
A4aii*+
A8aii*+A
(A))
(A5e*+
A8b*+A(
A))
(A1e*+
A2c*+A4b*+
A6g*
+A7*+A8c*+
A(A) )
A9b
( B5i*+
B6ii* +
B7ci* +
B7ciii* +
B8i* +
B11a1(i)* +
B11a2(i)*+
B(A) )
(B1gb*+ B2eii*+
B4cii* +
B5ii*+B6iii*
+B7cii*+ B8ii*+
B9eii*+B10ii*
B11a1(ii)*+B11a
2(ii)*+ B(A))
(B1ga*+
B2ei*+B3
c*+ B4ci*
+
B6i*+B9e
i*+
B10i*+
B11b*)
B12
b
ii Shor
t
term
capit
al
gain
15% (A3ei*+ A4ai*+ A8ai
*)
iii
20%
(A3eii*+ A4aii*+
A8aii*+A(A))
iv
30%
(A5e*+ A8b*+A(A))
v
applica
ble rate
(A1e*+
A2c*+A4b*+A6g*
+A7*+A8c*+A(A) )
vi
DTAA
rates
A9b
vi
i Lon
g
term
capit
al
gain
10%
(B5i* + B6ii* +
B7ci*+ B7ciii* + B8i*
+ B11a1(i)* +
B11a2(i)* + B(A) )
vi
ii
12.5%
(B1gb*+ B2eii*+
B4cii + B5ii*+B6iii*
+B7cii*+ B8ii*+
B9eii*+B10ii*
B11a1(ii)*+B11a2(ii)
*+B(A))
ix
20%
(B1ga*+ B2ei* +
B3c*+ B4ci* + B6i* +
B9ei* + B10i*+
B11b*)
x
DTAA
rates
B12b
xi Total loss set off (ii + iii + iv + v +
vi + vii + viii + ix + x)
xi
i Loss remaining after set off (i-xi)
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff
with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per
DTAA, which is included therein, if any.
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
159
Type of Capital gain / Date
Upto 15/6
(i)
16/6 to 15/9
(ii)
16/9 to 15/12
(iii)
16/12
to
15/3
(iv)
16/3 to
31/3
(v)
1
Short-term capital gains taxable at the rate of
15%
2
Short-term capital gains taxable at the rate of 20%
Enter value from item 5vib of schedule BFLA, if
3
Short-term capital gains taxable at the rate of
30%
E t
l
f
it
5 ii f
h d l BFLA if
4
Short-term capital gains taxable at applicable
rates
E t
l
f
it
5 iii f
h d l BFLA if
5
Short-term capital gains taxable at DTAA rates
Enter value from item 5ix of schedule BFLA, if any.
6
Long- term capital gains taxable at the rate of
10%
E t
l
f
it
5
f
h d l BFLA if
7
Long- term capital gains taxable at the rate of
12.5%
E
l
f
i
5 b f
h d l BFLA if
8
Long- term capital gains taxable at the rate of
20%
E
l
f
i
5 i f
h d l BFLA if
9
Long- term capital gains taxable at the rate DTAA
rates Enter value from item 5xii of
h d l BFLA if
10
Capital gains on transfer of Virtual Digital Asset
taxable at the rate of 30%
Enter value from item 15B of schedule SI, if any
Schedule
112A
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid
under section 112A
S.
N
o.
Share/U
nit
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
od
e
Nam
e of
the
Shar
e/Un
it
No. of
Share
s/Unit
s
Sale-
price
per
Shar
e/Un
it
Full
Value
Consi
derati
on
-If
shares
are
acquir
ed on
or
before
31.01.
2018
(Total
Sale
Value)
(4*5)
- If
shares
are
Acqui
red
after
31st
Janua
ry,
2018 -
Please
enter
Full
Value
of
Consi
derati
on
Cost
of
acqu
isitio
n
with
out
inde
xatio
n
(high
er of
8 or
9)
Cost
of
acqu
isitio
n
If
the
long
term
capit
al
asset
was
acqu
ired
befor
e
01.02
.2018
, -
Low
er of
11
and
6
Fair
Mark
et
Value
per
share/
unit
as on
31st
Janua
ry,201
8
Tota
l
Fair
Mar
ket
Valu
e 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
transf
er
Total
dedu
ction
s
(7+1
2)
Bal
anc
e
(6-
13)
-
Ite
m 5
of
LT
CG
Sch
edul
e of
ITR
6
(
C
ol
1)
(Col 1a)
(Col
1b)
(C
ol
2)
(Col
3)
(Col
4)
(Col
5)
(Col 6)
(Col
7)
(Col
8)
(Col
9)
(Col
10)
(Col
11)
(Col
12)
(Col
13)
(Col
14)
1
2
160
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Add rows
i.Total of Col 14 where transfer was before
23rd July 2024
ii. Total of Col 14 where transfer was on or
after 23rd July 2024
iii. Total of LTCG u/s 112A
Schedule
115AD(1)(b)(iiii)-Proviso
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on
which STT is paid under section 112A rws 115AD(1)(b)(iii) proviso
S.
No.
Share/
Unit
Acqui
red
(On or
before
/ after
31st
Jan
2018)
Shar
e/Uni
t
trans
ferre
d
(Befo
re/
on or
after
23rd
July
2024)
IS
I
N
C
od
e
Nam
e of
the
Shar
e/Un
it
No. of
Share
s/Unit
s
Sale-
price
per
Shar
e/Un
it
Full
Value
Consid
eratio
n
-If
shares
are
acquir
ed on
or
before
31.01.2
018
(Total
Sale
Value
)(4*5)
-If
shares
are
Acquir
ed
after
31st
Janua
ry
2018 -
Please
enter
Full
Value
of
Consid
eratio
n.
Cost
of
acqu
isitio
n
with
out
inde
xatio
n
(high
er of
8 or
9)
Cost
of
acqu
isitio
n
If
the
long
term
capit
al
asset
was
acqu
ired
befor
e
01.02
.2018
, -
Low
er of
11
and
6
Fair
Mark
et
Value
per
share/
unit
as on
31st
Janua
ry,201
8
Tota
l
Fair
Mar
ket
Valu
e 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
transf
er
Total
dedu
ction
s
(7+1
2)
Bal
anc
e
(6-
13)
-
Ite
m 8
of
LT
CG
Sch
edul
e of
ITR
6
(Co
l 1)
(Col
1a)
(Col
1b)
(C
ol
2)
(Col
3)
(Col
4)
(Col
5)
(Col 6)
(Col
7)
(Col
8)
(Col
9)
(Col
10)
(Col
11)
(Col
12)
(Col
13)
(Col
14)
Add rows
i. Total of Col 14 where transfer was
before 23rd July 2024
ii. Total of Col 14 where transfer was on or
after 23rd July 2024
iii. 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
(Business/Capital
Gain)
Cost of Acquisition
(In case of gift;
a. Enter the amount
on which tax is paid
u/s 56(2)(x) if any
b. In any other case
cost
to
previous
owner)
Consideration
Received
Income from transfer of
Virtual Digital Assets
(enter nil in case of loss)
(Col. 6 – Col. 5)
(Col. 1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
161
Add Rows
A.
Total (Sum of all Positive Incomes of Business Income in Col. 7)
(Item No. 3f of
Schedule BP)
B.
Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of
Schedule CG)
Schedule OS Income from other sources
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)
1b
i From Savings Bank
bi
ii From Deposits (Bank/ Post Office/ Co-operative) Society)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass through income/Loss
biv
v Others
bv
c
Rental income from machinery, plants, buildings, etc., Gross
1c
d
Income of the nature referred to in section 56(2)(x) which is chargeable to tax
(di + dii + diii + div + dv)
1d
i
Aggregate value of sum of money received without consideration
di
ii
In case immovable property is received without consideration, stamp duty value of property
dii
iii
In case immovable property is received for inadequate consideration, stamp duty value of
property in excess of such consideration
diii
iv
In case any other property is received without consideration, fair market value of property
div
v
In case any other property is received for inadequate consideration, fair market value of
property in excess of such consideration
Dv
1e Any other income (please specify nature)
Sl. No Nature
Amount
1
Any specified sum received by a unit holder from a business trust during
the previous year as referred to in section 56(2)(xii)
1
Add rows
2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e 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 Any other income chargeable at special rate (total of ci to cxxiii)
2c
i
Dividends received by foreign company chargeable u/s
115A(1)(a)(i) other than proviso to Section 115A(1)(a)(A)
ci
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)
cia
162
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ii
Interest received from Government or Indian concern on
foreign currency debts chargeable u/s 115A(1)(a)(ii)
cii
iii
Interest received from Infrastructure Debt Fund chargeable
u/s 115A(1)(a)(iia)
ciii
iv
Interest referred to in section 194LC(1) - chargeable u/s
115A(1)(a)(iiaa) @ 5%
civ
v
Interest referred to in Proviso to section 194LC(1) -
chargeable u/s 115A(1)(a)(iiaa) @ 4%
cv
vi
Interest referred to in section 194LD - chargeable u/s
115A(1)(a)(iiab)
cvi
vii
Distributed income being interest referred to in section
194LBA - chargeable u/s 115A(1)(a)(iiac)
cvii
viii
Income from units of UTI or other Mutual Funds specified in
section 10(23D), purchased in Foreign Currency - chargeable
u/s 115A(1)(a)(iii)
cviii
ix
Income from royalty or fees for technical services received
from Government or Indian concern - chargeable u/s
115A(1)(b)(A) & 115(1)(b)(B)
cix
x
Income by way of interest from bonds purchased in foreign
currency by non-residents - chargeable u/s 115AC
cx
xi
Income by way of dividend from GDRs purchased in foreign
currency by non-residents - chargeable u/s 115AC
cxi
xii
Income received in respect of units purchased in foreign
currency by an off-shore fund-115AB(1)
cxii
xiii
Income (other than dividend) received by an FII in respect of
securities (other than units referred to in section 115AB) -
chargeable u/s 115AD(1)(i)
cxiii
xiv
Income by way of interest received by an FII on bonds or
Government securities referred to in section 194LD –
chargeable as per proviso to section 115AD(1)(i)
cxiv
xv
Income received by non-residents sportsmen or sports
associations chargeable u/s 115BBA
cxv
xvi
Anonymous Donations in certain cases chargeable u/s
115BBC
cxvi
xvii
Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
cxvii
xviii
Income by way of transfer of carbon credits - chargeable u/s
115BBG
cxviii
xix
Income from royalty where agreement entered between
31.3.1961 to 31.3.1976 and income from fees for technical
services where agreement entered between 29.2.1964 and
31.3.1976, and agreement is approved by the Central
Government.
Paragraph EII of Part I of first schedule of Finance Act
cxix
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)
cxx
xxi
Income being dividend received by a specified fund in respect
of securities (other than units referred to in section 115AB) -
chargeable u/s 115AD(1)(i)
cxxi
xxii
Income (other than dividend) received by a specified fund in
respect of securities (other than units referred to in section
115AB) - chargeable u/s 115AD(1)(i)
cxxii
d
Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to be
provided)
2d
e
Amount included in 1 and 2 above, which claimed as is chargeable at special rates in India as per DTAA (total of column
(2) of table below)
2e
Sl.
No.
Amount of
income
Item No.
1ai,1aiii, 1b to 1
d 2a , 2c & 2d in
which included
Country
name &
Code
Article of
DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as per I.T. Act
Applicable
rate
[lower of
(6) or (9)]
(1)
(2)
(3)
(3a)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b ,2c & 2d )
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
163
a
Expenses / Deductions (Other than entered in C)
3a
b
Depreciation (available only if income offered in 1c )
3b
c
Interest expenditure on dividend u/s 57(1) (only if income
offered in 1a)(i) and/or 1a(ii))
3c
ci
Eligible Interest expenditure u/s 57(1) – computed value
3ci
d
Total
3d
4 Amounts not deductible u/s 58
4
5 Profits chargeable to tax u/s 59
5
6 Net Income from other sources chargeable at normal applicable rates [1(after reducing income related to DTAA portion)
– 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)]
6
7 Income from other sources (other than from owning and maintaining race horses) (2 +6 )) (enter 6 as nil, if negative)
7
8 Income from the activity of owning race horses
a Receipts
8a
b Deductions under section 57 in relation to receipts at 8a
only
8b
c Amounts not deductible u/s 58
8c
d Profits chargeable to tax u/s 59
8d
e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 11xvii of Schedule CFL)
8e
9 Income under the head “Income from other sources” (7 + 8e) (take 8e as nil if negative)
9
10Information 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
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
1a(i)
3b Dividend Income referred in
Sl. No. 1a(iii)
4
Dividend
Income
u/s
115A(1)(a)(i)
other
than
proviso
to
section
115A(1)(a)(A)
@
20%
(Including PTI Income)
5
Dividend income under
proviso to sec 115A(1)(a)(A)
@10%
(Including
PTI
Income)
6
Dividend Income u/s 115AC
@ 10%
(Including PTI Income)
7
Dividend
Income
(other
than units referred to in
section 115AB) received by a
FII u/s 115AD(1)(i) @ 20%
(Including PTI Income)
8
Dividend
Income
(other
than units referred to in
section 115AB) received by a
specified
fund
u/s
115AD(1)(i)
@
10%
(Including PTI Income)
9
Dividend income chargeable
at DTAA Rates
Schedule CYLA
Details of Income after Set off of current year losses
164
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
CURRENT YEAR LOSS ADJUSTMENT
Sl.No
Head/ Source of Income
Income of current
year (Fill this
column only if
income is zero or
positive)
House property
loss of the
current year set
off
Business Loss
(other than
speculation or
specified business
loss) of the
current year set
off
Other sources loss
(other than loss from
race horses and
amount chargeable
to special rate of tax)
of the current year
set off
Current
year’s
Income
remaining
after set off
1
2
3
4
5=1-2-3-4
i
Loss to be set off
(Fill this row only, if computed
figure is negative)
(3 of Schedule –
HP)
(2vi of item Eof
Schedule BP)
(6 of Schedule-OS)
ii
House property
( 3 of Schedule HP)
iii
Business (excluding Income
from life insurance business u/s
115B speculation income and
income from specified business)
( A38 of Schedule BP)
iv
Income from life insurance
business u/s 115B
(3iv of item E of Sch.
BP)
v
Speculation income
(3ii of item E of Sch.
BP)
vi
Specified business income u/s
35AD
(3iii of item E of Sch.
BP)
viia Short-term capital gain taxable
@ 15%
(11ii of item E of
Schedule CG)
viib Short-term capital gain taxable
@ 20%
(11iii of item E of
Schedule CG)
viii Short-term capital gain taxable
@ 30%
( 11iv of item E of
Schedule CG)
ix
Short-term capital gain taxable
at applicable rates
( 11v of item E of
Schedule CG)
x
Short-term capital gain taxable
at special rates in India as per
DTAA
(11vi of item E of
Schedule CG)
xia Long term capital gain taxable
@ 10%
(11vii of item E of
Schedule CG)
xib Long term capital gain taxable
@ 12.5%
(11viii of item E of
Schedule CG)
xii Long term capital gain taxable
@ 20%
(11ix of item E of
Schedule CG)
xiii
Long term capital gains taxable
at special rates in India as per
DTAA
(11x of item E of
schedule CG)
xiv
Net income from other sources
chargeable at normal applicable
rates
( 6 of Schedule OS)
xv
Profit from the activity of
owning and maintaining race
horses
( 8e of Schedule OS)
xvi
Income from other sources
taxable at special rates in India
as per DTAA
(2e of Schedule OS)
xvii Total loss set off
xviii Loss remaining after set-off (i – xvii)
Schedule BFLA
Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT
FORWARD LOSS
ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income after set off,
if any, of current
year’s losses as per
5 of Schedule
CYLA)
Brought forward loss
set off
Brought
forward
depreciation
set off
Brought forward
allowance under
section 35(4) set
off
Current
year’s income
remaining
after set off
1
2
3
4
5
i House property
(5ii of Schedule
CYLA)
(B/f house property
loss)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
165
ii
Business (excluding Income
from Insurance Business ,
speculation income and income
from specified business)
(5iii of Schedule
CYLA)
(B/f business loss,
other than speculation
or specified business
loss) (Note: B/F loss
set off will be
restricted to business
income excluding
income u/s 44BB &
44BBB)
(Note: B/F
depreciation set
off will be
restricted to
business
income
excluding
income u/s
44BB &
44BBB)
iii Profit and gains from life
insurance business u/s 115B
(5iv of Schedule
CYLA)
(B/f business loss,
other than speculation
or specified business
loss)
iv Speculation Income
(5v of Schedule
CYLA)
(B/f normal business
or speculation loss)
v Specified Business Income
(5vi of Schedule
CYLA)
(B/f normal business
or specified business
loss)
via Short-term capital gain taxable
@ 15%
(5viia of Schedule
CYLA)
(B/f short-term capital
loss)
vib Short-term capital gain taxable
@ 20%
(5viib of schedule
CYLA)
(B/f short-term capital
loss)
vii Short-term capital gain taxable
@ 30%
( 5viii of Schedule
CYLA)
(B/f short-term capital
loss)
viii Short-term capital gain taxable
at applicable rates
(5ix of Schedule
CYLA)
(B/f short-term capital
loss)
ix
Short-term capital gain taxable
at special rates in India as per
DTAA
(5x of Schedule
CYLA)
(B/f short-term capital
loss)
xa Long-term capital gain taxable
@ 10%
(5xia of Schedule
CYLA)
(B/f short-term or
long-term capital loss)
xb Long-term capital gain taxable
@ 12.5%`1
(5xib of schedule
CYLA)
(B/f short-term or
long-term capital loss)
xi Long term capital gain taxable
@ 20%
( 5xii of Schedule
CYLA)
(B/f short-term or
long-term capital loss)
xii
Long term capital gains taxable
at special rates in India as per
DTAA
(5xiii of Schedule
CYLA)
(B/f short-term or
long-term capital loss)
xiii
Net income from other sources
chargeable at normal applicable
rates
(5xiv of Schedule
CYLA)
xiv Profit from owning and
maintaining race horses
(5xv of Schedule
CYLA)
(B/f loss from horse
races)
xv
Income from other sources
income taxable at special rates
in India as per DTAA
(5xvi of Schedule
CYLA)
xvi Total of brought forward loss set off
xvii
Current year’s income remaining after set off Total of 5i + 5ii + 5iii + 5iv+ 5v + 5via + 5vib + 5vii + 5viii + 5ix
+ 5xa + 5xb + 5xi +5xii+5xiii+ 5xiv + 5xv)
Schedule
CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
S.
No.
Assessme
nt Year
Date of Filing
(DD/MM/YY
YY)
House
proper
ty loss
Loss from business other than
loss from speculative business
and specified business
Loss
from
speculat
ive
business
Loss
from
specifi
ed
busine
ss
Loss
from
life
insuran
ce
busines
s u/s
115B
Short-term
capital loss
Long-term
Capital loss
Loss
from
owning
and
maintain
ing race
horses
Brought
forward
business l
oss
Amount as
adjusted on
account of
opting for
taxation sec
tion 115BAA
Brought
forward
Business l
oss
available
for set
off during
the year
1
2
3
4
5a
5b
5c=5a-5b
6
7
8
9
10
11
i 2010-11
ii 2011-12
iii 2012-13
iv 2013-14
v 2014-15
vi 2015-16
vii 2016-17
viii 2017-18
ix 2018-19
166
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
x 2019-20
xi 2020-21
xii 2021-22
xiii 2022-23
xiv 2023-24
xv 2024-25
xvi
Total of
earlier
year
losses b/f
xvii
Adjustm
ent of
above
losses in
Schedule
BFLA
(2i of
Schedu
le
BFLA)
(2ii of Schedule BFLA)
(2iv of
Schedule
BFLA)
(2v of
Schedu
le
BFLA)
(2iii of
Schedul
e
BFLA)
(2xiv of
Schedule
BFLA)
xvii
i
2025-26
(Current
year
losses)
(2xviii
of
Schedu
le
CYLA)
(3xviii of Schedule CYLA)
(B43 of
Schedule
BP, if –
ve)
(C49
of
Schedu
le BP,
if –ve)
4b of
Schedul
e BP, (if
–ve)
(2xii + 3xii
+4xii+5xii+
6xii) of item
E of
Schedule
CG)
(7xii +
8xii+9xii+10
xii) of item E
of Schedule
CG
(8e of
Schedule
OS, if –
ve)
xix
Current
year loss
distribut
ed
among
the unit-
holder
(Applica
ble for
Investme
nt fund
only)
xx
Current
year
losses to
be
carried
forward
(xviii-xix)
xxi
Total loss
Carried
forward
to future
years
(xvi-
xvii+xx)
Schedule UD
Unabsorbed depreciation and allowance under section 35(4)
Sl No
Assessment Year
Depreciation
Allowance under section 35(4)
Amount of
brought
forward
unabsorbed
depreciation
Amount as
adjusted on
account of
opting for
taxation section
115BAA
Amount of
depreciation
set-off against
the current
year income
Balance
carried
forward to the
next year
Amount of
brought forward
unabsorbed
allowance
Amount of
allowance set-off
against the current
year income
Balance
Carried
forward to
the next year
(1)
(2)
(3)
(3a)
(4)
(5)
(6)
(7)
(8)
i
Current Assessment
Year
ii
iii
iv
Total
(3xvi of BFLA)
( 4xvi of BFLA)
Schedule ICDS
Effect of Income Computation Disclosure Standards on profit
Sl.
No.
ICDS
Increase in Profit
(Rs.)
Decrease in profit
(Rs.)
Net Effect (Rs.)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
167
(1)
(2)
(3)
(4)
(5)
I
Accounting Policies
II
Valuation of Inventories (other than the effect of change in
method of valuation u/s 145A, if the same is separately
reported at col. 4d or 4e of Part A-OI)
III
Construction Contracts
IV
Revenue Recognition
V
Tangible Fixed Assets
VI
Changes in Foreign Exchange Rates
VII
Government Grants
VIII
Securities (other than the effect of change in method of
valuation u/s 145A, if the same is separately reported at col.
4d or 4e of Part A-OI)
IX
Borrowing Costs
X
Provisions, Contingent Liabilities and Contingent Assets
XI
Total
effect
of
ICDS
adjustments
on
profit
(I+II+III+IV+V+VI+VII+VIII+IX+X)
Schedule 10AA
Deduction under section 10AA
DEDUCTION U/S 10AA
Deductions in respect of units located in Special Economic Zone
Sl
Undertaking
Assessment year in which unit begins to
manufacture/produce/provide services
Sl
Amount of deduction
a Undertaking No.1
a (item 17 of Annexure A of Form
56F for Undertaking 1)
b Undertaking No.2
b (item 17 of Annexure A of Form
56F for Undertaking 2)
c Total deduction under section 10AA (a+b)
c
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
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv Total
B
Donations entitled for 50% deduction without
qualifying limit
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of
donation
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv Total
C Donations entitled for 100% deduction subject to
qualifying limit
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of
donation
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv Total
168
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv Total
E Total donations (Aiv + Biv + Civ + Div)
Schedule 80GGA
Details of donations for scientific research or rural development
S.
No.
Relevant clause under which
deduction is claimed (drop
down to be provided)
Name and address of
donee
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
Total donation
Schedule
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 80IAC
Deduction in respect of eligible start-up [to be filled only if answer to A19(q) is ‘Yes’]
Sl. No.
Date of
incorporation
of Startup
Nature of
business
Certificate number as
obtained from Inter
Ministerial Board of
Certification
First AY in which
deduction was claimed
Amount of deduction
claimed for current
AY
(1)
(2)
(3)
(4)
(5)
(6)
Schedule 80LA
Deduction in respect of offshore banking unit or IFSC
Sub-section in which deduction is claimed
Sl.
No.
Type of
entity
Type of
income of the
unit
Authority
granting
registration
Date of
registration
Registration
number
First AY during
which deduction
is claimed
Amount of
deduction
claimed for
current AY
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(add row option to be provided)
Total
Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or
35(2AA)]
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
169
ii
iii Total
Schedule 80-IA Deductions under section 80-IA
DEDUCTION U/S 80-IA
a
Deduction in respect of profits of an enterprise
referred to in section 80-IA(4)(i) [Infrastructure
facility]
a1
Undertaking
no. 1
(item 30 of Form 10CCB of the
undertaking)
a2
Undertaking
no. 2
(item 30 of Form 10CCB of the
undertaking)
b Deduction in respect of profits of an undertaking
referred to in section 80-IA(4)(iv) [Power]
b1
Undertaking
no. 1
(item 30 of Form 10CCB of the
undertaking)
b2
Undertaking
no. 2
(item 30 of Form 10CCB of the
undertaking)
c
Deduction in respect of profits of an undertaking
referred to in section 80-IA(4)(v) [Revival of power
generating plant]
c1
Undertaking
no. 1
(item 30 of Form 10CCB of the
undertaking)
c2
Undertaking
no. 2
(item 30 of Form 10CCB of the
undertaking)
d Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1+ c2)
d
Schedule 80-IB
Deductions under section 80-IB
a
Deduction in the case of undertaking which begins
commercial production or refining of mineral oil [Section
80-IB(9)]
a1 Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
a2 Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
b Deduction in the case of an undertaking developing and
building housing projects [Section 80-IB(10)]
b1 Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
b2 Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
c
Deduction in the case of an undertaking engaged in
processing, preservation and packaging of fruits,
vegetables, meat, meat products, poultry, marine or dairy
products [Section 80-IB(11A)]
c1 Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
c2 Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
d
Deduction in the case of an undertaking engaged in
integrated business of handling, storage and
transportation of food grains [Section 80-IB(11A)]
d1 Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
d2 Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
e Total deduction under section 80-IB (Total of a1 to d2)
g
Schedule 80-IE
Deductions under section 80-IE
a Deduction in respect of undertaking located in North-East
aa Assam
aa1 Undertaking no. 1
(30 of Form 10CCB of the
d
k
)
aa2 Undertaking no. 2
(30 of Form 10CCB of the
d
k
)
ab Arunachal
Pradesh
ab1 Undertaking no. 1
(30 of Form 10CCB of the
d
ki
)
ab2 Undertaking no. 2
(30 of Form 10CCB of the
d
k
)
ac Manipur
ac1 Undertaking no. 1
(30 of Form 10CCB of the
d
t ki
)
ac2 Undertaking no. 2
(30 of Form 10CCB of the
ad Mizoram
ad1 Undertaking no. 1
(30 of Form 10CCB of the
d
ki
)
ad2 Undertaking no. 2
(30 of Form 10CCB of the
ae Meghalaya
ae1 Undertaking no. 1
(30 of Form 10CCB of the
ae2 Undertaking no. 2
(30 of Form 10CCB of the
d
t ki
)
af Nagaland
af1 Undertaking no. 1
(30 of Form 10CCB of the
af2 Undertaking no. 2
(30 of Form 10CCB of the
d
t ki
)
ag Tripura
ag1 Undertaking no. 1
(30 of Form 10CCB of the
ag2 Undertaking no. 2
(30 of Form 10CCB of the
d
t ki
)
ah Total deduction for undertakings located in North-east (total of aa1 to ag2)
ah
b Total deduction under section 80-IE (ah)
b
Schedule VI-A
Deductions under Chapter VI-A
1 Part B- Deduction in respect of certain payments
170
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
TOTAL DEDUCTIONS
a 80G
b 80GGB
c 80GGA
d 80GGC
Total Deduction under Part B (a + b + c +d)
1
2 Part C- Deduction in respect of certain incomes
e 80-IA
(d of Schedule 80-
IA)
f 80-IAB
g 80-IAC
(7 of Schedule 80-
IAC)
h 80-IB
( e of Schedule 80-IB)
i
80-IBA
j 80-IE
(b of Schedule 80-IE)
k 80JJA
l 80JJAA
[Sl.no. 5I(eiv) +5II of
Annexure to Form 10DA]
m 80LA(1)
(9 of Schedule 80-
LA)
n 80LA(1A)
( 9 of Schedule 80-LA)
o
80M- Details of
distribution of
dividend as provided
in e-filing utility
p 80-PA
Total Deduction under Part C (total of e to p)
2
3 Total deductions under Chapter VI-A (1 + 2)
3
Schedule SI
Income chargeable to tax at special rates [Please see instructions) for section and rate of tax]
SPECIAL RATE
Sl
No
Section/Description
Special rate
(%)
Income
(i)
Tax thereon
(ii)
1a
111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares/equity
oriented MF on which STT paid) [where transfer was before 23rd
July 2024 as applicable]
15
(part of 5via of Schedule
BFLA)
1b
111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units
on which STT paid) [ where transfer was on or after 23rd July
2024 as applicable]
20
(part of 5vib of Schedule
BFLA)
2 115AD (STCG for FIIs on securities where STT not paid)
30
(part of 5vii of Schedule
BFLA)
3a
Proviso 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. B4(f) of Schedule CG, if
any.]]
20 (as
reduced by
B4(f) of
Schedule CG,
if any)
(part of 5xi of Schedule
BFLA)
3b 112(1) (LTCG on listed securities/ units) [where transfer was on
or after 23rd July 2024 as applicable]
12.5
(part of 5xb of Schedule BFLA
4a 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)
[where transfer was before 23rd July 2024 as applicable]
10
(part of 5xa of Schedule
BFLA)
4b
112(1)(c)(iii) (LTCG for non-resident on unlisted securities or
other than Listed Debentures) [where transfer was on or after
23rd July 2024 as applicable]
12.5
(part of 5xb of Schedule
BFLA)
5a
115AB
(LTCG
for
non-resident
on
units
referred in
section115AB) [where transfer was before 23rd July 2024 as
applicable]
10
(part of 5xa of Schedule
BFLA)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
171
5b
115AB
(LTCG
for
non-resident
on
units
referred in
section115AB) where transfer was on or after 23rd July 2024 as
applicable]
12.5
(part of 5xb of Schedule
BFLA)
6a 115AC (LTCG for non-resident on bonds/GDR) [where transfer
was before 23rd July 2024 as applicable]
10
(part of 5xa of Schedule
BFLA)
6b 115AC (LTCG for non-resident on bonds/GDR) [where transfer
was on or after 23rd July 2024 as applicable]
12.5
(part of 5xb of Schedule
BFLA)
7 115AD (LTCG for FII on securities)
10
(part of 5xa of Schedule
BFLA)
8a 112 (LTCG on others) [where transfer was before 23rd July 2024
as applicable]
20
(part of 5xi of Schedule
BFLA)
8b 112 (LTCG on others) [where transfer was on or after 23rd July
2024 as applicable]
12.5
(part of 5xb of Schedule
BFLA)
9a
112A (LTCG on sale of shares or units on which STT is paid) or
section 115AD(1)(b)(iii)-Proviso [where transfer was before 23rd
July 2024 as applicable]
10
(part of 5xa) of Schedule
BFLA)
9b
112A (LTCG on sale of shares or units on which STT is paid) or
section 115AD(1)(b)(iii)-Proviso [where transfer was on or after
23rd July 2024 as applicable]
12.5
(part of 5xb of Schedule
BFLA)
10 STCG chargeable at special rates in India as per DTAA
(part of 5ix of Schedule
BFLA)
11 LTCG Chargeable at special rates in India as per DTAA
(part of 5xii of Schedule
BFLA)
12 115B (Profits and gains of life insurance business
12.50
(5iii of Schedule BFLA)
13a 115AC ((Income by way of interest received by non-resident from
bonds purchased in foreign currency)
10
(part of 2cx of Schedule OS)
13b
115AC (Income by way of Dividend received by non-resident on
GDR purchased in foreign currency)
10
(part of 2cxi of Schedule OS)
14 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(2a of Schedule OS)
15 115BBJ (Winnings from online games)
30
(2ab of Schedule OS)
16 115BBH- Tax on Income from Virtual Digital asset
A Income under head business or profession
30
(3f of Schedule BP)
B Income under head Capital Gain
30
(C2 of Schedule CG)
17 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule OS)
18 115A(1)(b)(A) & 115A(1)(b)(B)(Income of a foreign company
from Royalty & Fees for Technical Services )
10
(part of 2cxix of Schedule OS)
19 115BBF ( Income from patent)
a Income under head business or profession
10
(3d of Schedule BP)
b Income under head other sources
10
(2cxvii of Schedule OS)
20 115BBG (Income from transfer of carbon credits)
172
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a Income under head business or profession
10
(3e of Schedule BP)
b Income under head other sources
10
(2cxviii of Schedule OS)
21 Income from other sources chargeable at special rates in India as
per DTAA
(part of 5xv of Schedule
BFLA)
22a Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 15%
15
(part of 5via of Schedule
BFLA)
22b
Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 20%
20
(part of 5vib of Schedule
BFLA)
23
Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 30%
30
(part of 5vii of Schedule
BFLA)
24a
Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% u/s 112A
10
(part of 5xa of Schedule
BFLA)
24b
Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 12.5% u/s 112A
12.5
(part of 5xb of Schedule
BFLA)
25
Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 20%
20
(part of 5xi of Schedule
BFLA)
26a
Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% other than section 112A
10
(part of 5xa of Schedule
BFLA)
26b
Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 12.5% other than section 112A
12.5
(part of 5xb of Schedule
BFLA)
27
Pass through income in the nature of income from other source
chargeable at special rates (Drop down to be provided in e-filing
utility)
(2d of Schedule OS)
28
Income received in respect of units purchased in foreign currency
by an off-shore fund-115AB(1)
10
(2cx of Schedule OS)
29
Income from royalty where agreement entered between 31.3.1961
to 31.3.1976 and income from fees for technical services where
agreement entered between 29.2.1964 and 31.3.1976, and
agreement is approved by the Central Government.
Paragraph EII of Part I of first schedule of Finance Act
50
(2cxix of Schedule OS)
30
Any other income chargeable at special rate (Drop down to be
provided in e-filing utility)
(part of 2c of Schedule OS)
Total
Schedule IF
Information regarding investment in unincorporated entities
ENTTIES IN WHICH INVESTMENT IS HELD
Number of entities in which investment is held
Sl.
No.
Name
of the
entity
Type
of the
entity
PAN of the
entity
Whether the
entity is
liable for
audit?
(Yes/No)
Whether
section 92E
is applicable
to entity?
(Yes/ No)
Percentage
Share
in the profit
of the entity
Amount of
share in the
profit
Capital
balance on 31st
March in the
entity
i
ii
1
2
3
4
Total
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
173
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
EXEMPT INCOME
1 Interest income
1
2
i Gross Agricultural receipts (other than income to be excluded under rule
7A, 7B or 8 of I.T. Rules)
i
ii Expenditure incurred on agriculture
ii
iii Unabsorbed agricultural loss of previous eight assessment years
iii
iv Agricultural income portion relating to Rule 7, 7A, 7B(1),
7B(1A) and 8 (from Sl. No. 39 of Sch. BP)
iv
v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss)
2
vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following
details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be
provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)
3 Other exempt income (please specify) (3a+3b)
3
a
Income u/s 10(15B), 10(23FB), 10(23FBA), 10(23FC), 10(23FCA),
10(23FE), 10(23FF), 10(4D) (Please provide details of
Acknowledgement Number and Date of Form Filed if 10(23FF)
and 10(4D) is claimed)
Add row option and dropdown to be provided in utility
3a
b
Any other Income (Specify nature ) – Add row option to be
provided in utility
3b
4 Income 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)
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
S.N
o
Invested in section
115U/115UA/115U
B
Name
of
business
trust/
investmen
t fund
PAN
of
the
business
trust/
investmen
t fund
S.N
o
Head of income
Curren
t
year
income
Share
of
Current
year
loss
distribute
d
by
Investmen
t fund
Net
Income
/
Loss
9=7-8
TDS on
such
amount
, if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(drop down to be
provided)
i
House property
ii
Capital Gains
A
Short term
Ai
Section
111A
Ai
i
Others
B
Long term
Bi
Section
112A
Bii
Section
other than
112A
iii
Other Sources
A
Dividend
B
Others
iv
Income claimed to be exempt
A
u/s
10(23FBB
)
B
u/s
…………..
174
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
C
u/s
…………
2.
i
House property
ii
Capital Gains
a
Short
term
ai
Section
111A
aii
Others
b
Long term
bi
Section
112A
bii
Other
than 112A
iii
Other Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
a
u/s
10(23FBB
)
b
u/s
…………..
c
u/s
…………
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule MAT
Computation of Minimum Alternate Tax payable under section 115JB
Minimum Alternate Tax
1 Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of
Schedule III to the Companies Act, 2013 (If yes, write ‘Y’, if no write ‘N’)
2 If 1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act
governing such company (If yes, write ‘Y’, if no write ‘N’)
3
Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies,
accounting standards and same method and rates for calculating depreciation have been followed as
have been adopted for preparing accounts laid before the company at its annual general body
meeting? (If yes, write ‘Y’, if no write ‘N’)
4 Profit after tax as shown in the Profit and Loss Account (enter item 56 of Part A-P&L) )/
(enter item 56 of Part A- P&L Ind AS) (as applicable)
4
5
Additions (if debited in profit and loss account)
a
Income-tax paid or payable or its provision
including the amount of deferred tax and the
provision thereof
5a
b Reserve (except reserve under section 33AC)
5b
c Provisions for unascertained liability
5c
d Provisions for losses of subsidiary companies
5d
e Dividend paid or proposed
5e
f Expenditure related to exempt income under sections
10, 11 or 12 [exempt income excludes income exempt
under section 10(38)]
5f
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
175
g Expenditure related to share in income of AOP/ BOI
on which no income-tax is payable as per section 86
5g
h Expenditure in case of foreign company referred to
in clause (fb) of explanation 1 to section 115JB
5h
i Notional loss on transfer of certain capital assets or
units referred to in clause (fc) of explanation 1 to
section 115JB
5i
j Expenditure relatable to income by way of royalty in
respect of patent chargeable to tax u/s 115BBF
5j
k Depreciation attributable to revaluation of assets
5k
l Gain on transfer of units referred to in clause (k) of
explanation 1 to section 115JB
5l
m Others (including residual unadjusted items and
provision for diminution in the value of any asset)
5m
n Total additions (5a+5b+5c+5d+5e+5f+5g+5h+5i+5j+5k+5l+5m)
5n
6
Deductions
a Amount withdrawn from reserve or provisions if
credited to Profit and Loss account
6a
b Income exempt under sections 10, 11 or 12 [exempt
income excludes income exempt under section
10(38)]
6b
c Amount withdrawn from revaluation reserve and
credited to profit and loss account to the extent it
does not exceed the amount of depreciation
attributable to revaluation of asset
6c
d Share in income of AOP/ BOI on which no income-
tax is payable as per section 86 credited to Profit and
Loss account
6d
e Income in case of foreign company referred to in
clause (iid) of explanation 1 to section 115JB
6e
f Notional gain on transfer of certain capital assets or
units referred to in clause (iie) of explanation 1 to
section 115JB
6f
g Loss on transfer of units referred to in clause (iif) of
explanation 1 to section 115JB
6g
h Income by way of royalty referred to in clause (iig) of
explanation 1 to section 115JB
6h
i Loss brought forward or unabsorbed depreciation
whichever is less or both as may be applicable
6i
j Profit of sick industrial company till net worth is
equal to or exceeds accumulated losses
6j
k Others (including residual unadjusted items and the
amount of deferred tax credited to P&L A/c)
6k
l Total deductions
(6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k)
6l
7 Book profit under section 115JB (4+ 5n – 6l)
7
8
Whether the financial statements of the company are
drawn up in compliance to the Indian Accounting
Standards (Ind-AS) specified in Annexure to the
companies (Indian Accounting Standards) Rules, 2015. If
yes, furnish the details below:-
Yes No
176
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
A. Additions to book profit under sub-sections (2A) to (2C)
of section 115JB
a
Amounts credited to other comprehensive income in
statement of profit & loss under the head “items that
will not be reclassified to profit & loss”
8a
b
Amounts debited to the statement of profit & loss on
distribution of non-cash assets to shareholders in a
demerger
8b
c One fifth of the transition amount as referred to in
section 115JB (2C) (if applicable)
8c
d Others (including residual adjustment)
8d
e Total additions (8a + 8b + 8c + 8d)
8e
B. Deductions from book profit under sub-sections (2A) to
(2C) of section 115JB
f
Amounts debited to other comprehensive income in
statement of profit & loss under the head “items that
will not be reclassified to profit & loss”
8f
g
Amounts credited to the statement of profit & loss on
distribution of non-cash assets to shareholders in a
demerger
8g
h One fifth of the transition amount as referred to in
section 115JB (2C) (if applicable)
8h
i Others (including residual adjustment)
8i
j Total deductions (8f + 8g + 8h + 8i)
8j
9 Deemed total income under section 115JB (7 + 8e – 8j)
9
a Deemed total income u/s 115JB from Units located in
IFSC, if any
9a
b Deemed total income u/s 115JB from other Units ( 9-
9a)
9b
10 Tax payable under section 115JB [9% of (9a)+ 15% of (9b)]
10
Schedule MATC
Computation of tax credit under section 115JAA
MAT CREDIT
1 Tax under section 115JB in assessment year 2025-26 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2025-26 (2f of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0]
3
4 Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned
in 3 above and cannot exceed the sum of MAT Credit Brought Forward ]
S.No Assessment Year
(A)
MAT Credit
MAT Credit Utilised
during the Current
Year
(C)
Balance MAT Credit
Carried Forward
(D)= (B3) – (C)
Gross
(B1)
Set-off in earlier years
(B2)
Balance Brought
forward
(B3)=(B2)-(B1)
i
2009-10
ii 2010-11
iii 2011-12
iv 2012-13
v 2013-14
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
177
vi 2014-15
vii 2015-16
vii 2016-17
ix 2017-18
x 2018-19
xi 2019-20
xii 2020-21
xiii 2021-22
xiv 2022-23
xv 2023-24
xvi 2024-25
xvii 2025-26[(Sl no 1-Sl
no 2 of)-(Sl No 6c -
2f of Schedule Part
B-TTI, only if
positive)]
xviii Total
5
Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xviii]
5
6
Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xviii]
6
Schedule-
BBS
Details of tax on distributed income of a domestic company on buy back of shares [for the
buy back before 01.10.2024]
TAX ON BUY BACK OF SHARES
S
l
Description
Details of 1st buy-back
Details of 2nd buy-
back
Details of 3rd buy- back
(
i
)
(ii)
(iii)
(iv)
(v)
1
Date of payments
of any
consideration to
the shareholder on
buy back of share
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
2
Amount of
consideration paid
by the company
on buy-back of
shares
3
Amount received
by the company
for issue of such
shares
4
Distributed
Income of the
company (2 – 3)
5
Tax
payabl
e on
distrib
a
Addit
ional
inco
me-
178
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
uted
incom
e
tax
@20
%
payab
le
under
sectio
n
115Q
A on
4
b
Surch
arge
on ‘a’
c
Healt
h &
Educ
ation
cess
on
(a+b)
d
Total
tax
payab
le
(a+b+
c)
6
Interest payable
under section
115QB
7
Additional
income-tax and
interest payable
(5d + 6)
8
Tax and interest
paid
9
Net
payable/refundabl
e (7-8)
1
0
Date(s) of deposit
of tax on
distribution
income
Date 1
Date 2
Date 1
Date 2
Date 1
Date 2
(DD/MM/
YYYY)
(DD/MM/
YYYY)
(DD/MM/
YYYY)
(DD/MM/
YYYY)
(DD/MM/
YYYY)
(DD/MM/
YYYY)
1
1
Name of Bank and
Branch
1
2
BSR Code
1
3
Serial number of
challan
1
4
Amount deposited
Schedule-
TPSA
Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule
provided in e-filing utility
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
179
TAX ON SECONDARY ADJUSTMENTS AS PER SECTION
92CE(2A)
1
Amount of primary adjustments on which option u/s 92CE(2A) is
exercised & such excess money has not been repatriated within the
prescribed time (please indicate the total of adjustments made in
respect of all the AYs)
2
a Additional Income tax payable @ 18% on above
b Surcharge @ 12% on “a”
c Health & Education cess on (a+b)
d Total Additional tax payable (a+b+c)
3 Taxes paid
4 Net tax payable (2d-3)
5
Date(s)
of
deposit
of tax on
secondar
y adjustme
nts as per
section
92CE(2A
)
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
(DD/MM/Y
YYY)
(DD/MM/Y
YYY)
(DD/MM/Y
YYY)
(DD/MM/Y
YYY)
(DD/MM/Y
YYY)
(DD/MM/Y
YYY)
6 Name of
Bank and
Branch
7 BSR
Code
8
Serial
number
of
challan
9 Amount
deposited
Schedule 115TD
Accreted income under section 115TD
1 Aggregate Fair Market Value (FMV) of total assets of specified person
1
2 Less: Total liability of specified person
2
3 Net value of assets (1 – 2)
3
4
(i) FMV of assets directly acquired out of income referred
to in section 10(1)
4i
(ii)
FMV of assets acquired during the period from the
date of creation or establishment to the effective date of
registration/provisional registration u/s 12AB, if
benefit u/s 11 and 12 not claimed during the said
4ii
(iii) FMV of assets transferred in accordance with third
proviso to section 115TD(2)
4iii
(iv) Total (4i + 4ii + 4iii)
4iv
5 Liability in respect of assets at 4 above
5
6 Accreted income as per section 115TD [3 – (4iv – 5)]
6
7 Additional income-tax payable u/s 115TD at maximum marginal rate
7
8 Interest payable u/s 115TE
8
9 Specified date u/s 115TD
9
10 Additional income-tax and interest payable
10
11 Tax and interest paid
11
12 Net payable (10 - 11) (Enter 0 if negative)
12
13 Date(s) of deposit of tax on accreted income
Date 1
DD/MM/YYYY
Date 2
DD/MM/YYYY
Date 3
DD/MM/YYYY
14 Name of Bank and Branch
15 BSR Code
180
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
16 Serial number of challan
17 Amount deposited
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA AND TAX RELIEF
Sl. Country
Code
(dropdown
to be
provided
in the e-
filing
utility)
Taxpayer
Identification
Number
Sl. Head of income
Income from
outside India
(included in PART
B-TI)
Tax paid
outside India
Tax payable on
such income
under normal
provisions in
India
Tax relief
available in
India
(e)= (c) or (d)
whichever is
lower
Relevant
article of
DTAA if
relief claimed
u/s 90 or 90A
(a)
(b)
(c)
(d)
(e)
(f)
1
i House Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
2
i House Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
TAX RELIEF FOR TAX PAID OUTSIDE INDIA
1 Details of Tax relief claimed
Country Code
Taxpayer
Identification
Number
Total taxes paid outside India
(total of (c) of Schedule FSI in
respect of each country)
Total tax relief available
(total of (e) of Schedule FSI in
respect of each country)
Section under which
relief claimed
(specify 90, 90A or
91)
(a)
(b)
(c)
(d)
(e)
Total
2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total
of 1(d))
2
3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total
of 1(d))
3
4 Whether any tax paid outside India, on which tax relief was allowed in India, has been
refunded/credited by the foreign tax authority during the year? If yes, provide the details below
4
Yes/No
a Amount of tax refunded
b Assessment year in which tax relief allowed in India
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule FA
Details of Foreign Assets and Income from any source outside India
DETAILS OF FOREIGN
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
Sl
N
o
Country
name
Country
code
Name of
financial
institutio
n
Address
of
financial
institutio
n
ZIP code Account
number
Status
Account
opening date
Peak
balance
during
the
period
Closing
balance
Gross
interest
paid/credite
d to the
account
during the
period
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
181
(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
Country
name
Country
code
Name of
financial
institutio
n
Address
of
financial
institutio
n
ZIP
code
Accoun
t
numbe
r
Status
Account
opening
date
Peak
balance
during
the period
Closing
balance
Gross amount
paid/credited to the
account during the
period
(drop down to be provided
specifying nature of
amount viz.
interest/dividend/proceeds
from sale or redemption of
financial assets/ other
income)
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii
)
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
Country
name
Country
code
Name of
entity
Address
of entity
ZIP
code
Nature
of
entity
Date of
acquirin
g the
interest
Initial
value of
the
investme
nt
Peak
value of
investmen
t during
the period
Closing
value
Total gross
amount
paid/credite
d with
respect to
the holding
during the
period
Total gross
proceeds
from sale or
redemption
of investment
during the
period
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(i)
(ii
)
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
Country
name
Country
code
Name of financial
institution in which
insurance contract
held
Address of
financial
institution
ZIP code
Date of
contract
The cash value or
surrender value of
the contract
Total gross amount
paid/credited with
respect to the
contract during the
period
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii
)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on
31st December, 2024
Sl
No
Countr
y Name
and
code
Zip
Code
Nature
of entity
Name and
Address of
the Entity
Nature of
Interest-
Direct/
Beneficial
owner/
Beneficiary
Date
since
held
Total
Investmen
t (at cost)
(in rupees)
Income
accrued from
such Interest
Nature
of
Income
Income taxable and offered in this
return
Amoun
t
Schedule
where
offered
Item number of
schedule
(1)
2a
2b
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii
)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st
December, 2024
Sl
No
Country
Name
and code
Zip
Code
Address of the
Property
Ownership
-
Direct/
Beneficial
owner/
Beneficiar
y
Date of
acquisitio
n
Total
Investment (at
cost) (in rupees)
Income
derived
from the
property
Nature
of
Income
Income taxable and offered in this
return
Amount Schedule
where
offered
Item number of
schedule
182
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(1)
2a
2b
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st
December, 2024
Sl
No
Country
Name
and code
Zip
Code
Nature of
Asset
Ownership
-
Direct/
Beneficial
owner/
Beneficiar
y
Date of
acquisitio
n
Total
Investment (at
cost) (in rupees)
Income
derived
from the
asset
Nature
of
Income
Income taxable and offered in this
return
Amount Schedule
where
offered
Item number of
schedule
(1) (2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year
ending as on 31st December, 2024 and which has not been included in A to D above.
Sl
No
Name of the
Institution in
which the
account is held
Address
of the
Institutio
n
Zip
Cod
e
Name of
the
account
holder
Accoun
t
Numbe
r
Peak Balance/
Investment
during the
year (in
rupees)
Whether
income
accrued is
taxable in
your hands?
If (7) is
yes,
Income
accrued
in the
account
If (7) is yes, Income offered in this
return
Amoun
t
Schedule
where
offered
Item number of
schedule
(1
)
(2)
(3a)
(3b)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii
)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl
N
o
Countr
y Name
and
code
Zip
Cod
e
Name and
address of
the trust
Name
and
address of
trustees
Name
and
address
of
Settlor
Name and
address of
Beneficiarie
s
Date
since
position
held
Whether
income derived
is taxable in
your hands?
If (8) is
yes,
Income
derived
from the
trust
If (8) is yes, Income offered in this
return
Amoun
t
Schedule
where
offered
Item number
of schedule
(1
)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii
)
G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income
under the head business or profession
Sl
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
)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
NOTE ►
Please refer to instructions for filling out this schedule
SCHEDULE SH-
1
SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the
Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of
Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up)
If you are an unlisted company, please furnish the following details;-
Details of shareholding at the end of the previous year
Name of the
shareholder
Residential
status in
India
Type of share
PAN
/Aadhaar
No.
Date of
allotmen
t
Number
of shares
held
Face value
per share
Issue Price per
share
Amount
received
Details of equity share application money pending allotment at the end of the previous year
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
183
Name of the
applicant
Residenti
al status
in India
Type of share
PAN/Aadha
ar No.
Date of
applicatio
n
Number
of
shares
applied
for
Applicatio
n money
received
Face value per
share
Proposed issue
price
Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year
Name of
the
sharehold
er
Residenti
al status
in India
Type
of
share
PAN/Aadha
ar No.
Number of
shares held
Face
value
per
share
Issu
e
Pric
e per
shar
e
Amou
nt
receive
d
Date of
allotme
nt
Date on
which
cease to
be
sharehold
er
Mode of
cessatio
n
In case of
transfer/sa
le, PAN of
the new
shareholde
r
SCHEDUL
E SH-2
SHAREHOLDING OF START-UPS
If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the
following details of shareholding;-
Details of shareholding as at the end of the previous year
Name of the
shareholder
Category of shareholder
(drop down to be provided- non-
resident/ venture capital
company/ venture capital fund/
specified company/ any other
person)
Type
of
share
PAN/Aadha
ar No.
Date of
allotment
Numbe
r of
shares
held
Face
value
per
share
Issue
Price
per
share
Paid up
value
per
share
Share
premium
Details of share application money pending allotment as at the end of the previous year
Name of
the
applicant
Category of applicant
(drop down to be provided- non-
resident/ venture capital company/
venture capital fund/ specified
company/ any other person)
Typ
e of
shar
e
PAN/Aadhaa
r No.
Date of
applicatio
n
Number
of shares
applied
for
Face
valu
e per
shar
e
Propose
d issue
price
per
share
Share
applicati
on
money
Share
applicatio
n
premium
Details of shareholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous
year
Name of the
shareholder
Category
of
sharehold
er
(drop
down to be
provided-
non-
resident/
venture
capital
company/
venture
capital
fund/
specified
company/
any other
person)
Typ
e of
shar
e
PAN/Aadha
ar no.
Date of
allotmen
t
Number of
shares held
Face
value
per
share
Issue
Price
per
share
Paid
up
value
per
share
Date on
which
ceased to
be
sharehold
er
Mode of
cessation
In case of
transfer,
PAN of
the new
sharehold
er
NOT
E
For definition of expressions– “venture capital company”, “venture capital fund” and “specified company”, please refer DPIIT
notification dated 19.02.2019.
Schedule
AL-1
Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for
which Schedule AL-2 is to be filled up)
DETAILS
A Details of building or land appurtenant there to, or both, being a residential house
Sl.
No
.
Address
Pin code
Date of acquisition
Cost of acquisition Rs.
Purpose for which used
(dropdown to be provided)
(1)
(2)
(3)
(4)
(5)
(6)
184
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(i)
(ii)
B Details of land or building or both not being in the nature of residential house
Sl.
No
.
Address
Pin code
Date of acquisition
Cost of acquisition Rs.
Purpose for which used
(dropdown to be provided)
(1)
(2)
(3)
(4)
(5)
(6)
(i)
C Details of listed equity shares
Opening balance
Shares acquired during the year
Shares transferred during
the year
Closing balance
No. of
shares
Type
of
shares
Cost of
acquisition
No. of
shares
Type of
shares
Cost of
acquisitio
n
No. of
shares
Type
of
share
s
Sale
consideratio
n
No. of
shares
Type of
shares
Cost of
acquisition
1
2
3
4
5
6
7
8
9
10
11
12
D Details of unlisted equity shares
Name of
company
PAN
Opening balance
Shares acquired during the year
Shares transferred
during the year
Closing balance
No. of
shares
Cost of
acquisition
No. of
shares
Date of
subscriptio
n /
purchase
Face
value
per
share
Issue
price
per
share
(in
case of
fresh
issue)
Purchase
price per
share (in
case of
purchase
from
existing
shareholde
r)
No. of
shares
Sale
considerati
on
No. of
shares
Cost of
acquisiti
on
E Details of other securities
Type of
securiti
es
Whethe
r listed
or
unlisted
Opening balance
Securities acquired during the year
Securities transferred
during the year
Closing balance
No. of
securitie
s
Cost of
acquisitio
n
No. of
securitie
s
Date of
subscriptio
n/ purchase
Face
value
per
share
Issue
price
of
securit
y (in
case of
fresh
issue)
Purchase
price per
security (in
case of
purchase
from existing
holder)
No. of
securitie
s
Sale
consideratio
n
No. of
securiti
es
Cost of
acquisiti
on
F Details of capital contribution to other entity
Name of
entity
PAN
Opening
balance
Amount
contributed
during the year
Amount
withdrawn
during the
year
Amount of
profit/loss/
dividend/
interest
debited or
credited
during the
year
Closing balance
G Details of Loans & Advances to any other concern (If money lending is not assessee’s substantial business )
Name of the
person
PAN
Opening Balance
Amount
received
Amount
paid
Interest
credited, if
any
Closing balance
Rate of interest
(%)
H Details of motor vehicle, aircraft, yacht or other mode of transport
Particulars of asset Registration number of
vehicle
Cost of acquisition
Date of acquisition
Purpose for which used
(dropdown to be provided)
I Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
185
Particulars of asset
Quantity
Cost of acquisition
Date of acquisition
Purpose of use (dropdown
to be provided)
J Details of liabilities
Details of loans, deposits and advances taken from a person other than financial institution
Name of the person
PAN
Opening Balance
Amount
received
Amount
paid
Interest
credited,
if any
Closing
balance
Rate of
interest
(%)
NOTE ►
Please refer to instructions for filling out this schedule.
Schedule AL-
2
Assets and liabilities as at the end of the year (applicable for start-ups only)
If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019,
please furnish the following information for the period from the date of incorporation upto end of the year;-
DETAILS OF ASSETS AND LIABILITIES
A Details of building or land appurtenant there to, or both, being a residential house acquired since
incorporation
Sl.
No.
Address
Pin code
Date of acquisition
Cost of acquisition
Rs.
Purpose for which used
(dropdown to be provided)
Whether transferred
on or before the end of
the previous year, if Yes
date of transfer
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(i)
(ii)
B Details of land or building or both not being a residential house acquired since incorporation
Sl.
No.
Address
Pin code
Date of acquisition
Cost of acquisition
Rs.
Purpose for which used
(dropdown to be provided)
Whether transferred
on or before the end of
the previous year, if Yes
date of transfer
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(i)
C Details of Loans & Advances made since incorporation (If lending of money is not assessee’s
substantial business)
Name of
person
PAN
Date on which
loans and
advances has been
made
Amount of loans
and advances
Amount
Whether loans and
advances has been
repaid, if Yes date of
such repayment
Closing balance
as at the end of
the previous
year, if any
Rate of
interest, if
any
D Details of capital contribution made to any other entity since incorporation
Name of entity
PAN
Date on which capital
contribution has been
made
Amount of
contribution
Amount
withdrawn, if
any
Amount of
profit/loss/ dividend/
interest debited or
credited
Closing balance
as at the end of
the previous year,
if any
E Details of acquisition of shares and securities
Name of company/entity
PAN
Type of
shares/securities
Number of
shares/securities
acquired
Cost of
acquisition
Date of
acquisition
Whether
transferred,
if Yes date of
transfer
Closing
balance as at
the end of
the previous
year, if any
F Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh
rupees acquired since incorporation
Particulars of
asset
Registration
number of vehicle
Cost of acquisition
Date of
acquisition
Purpose for which
used (dropdown to be
provided)
Whether
transferred, if
Yes date of
transfer
186
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
G Details of Jewellery acquired since incorporation
Particulars of
asset
Quantity
Cost of acquisition
Date of
acquisition
Purpose for
which used
(dropdown to be
provided)
Whether
transferred,
if Yes date
of transfer
Closing
balance as
at the end
of the
previous
year, if
any
H Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired
since incorporation
Particulars of
asset
Quantity
Cost of acquisition
Date of
acquisition
Purpose for
which used
(dropdown to be
provided)
Whether
transferred,
if Yes date
of transfer
Closing
balance as
at the end
of the
previous
year, if
any
I Details of liabilities
Details of loans, deposits and advances taken from a person other than financial institution
Name of
the person
PAN
Opening Balance
Amount
received
Amount
paid
Interest
debited, if
any
Closing
balance
Rate of
interest
(%)
NOTE ► Please refer to instructions for filling out this schedule.
Schedule
GST
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
DETAILS
OF GST
Sl. No.
GSTIN No(s).
Annual value of outward supplies as per the GST return(s) filed
(1)
(2)
(3)
NOTE ► Please furnish the information above for each GSTIN No. separately
Schedule
FD
Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts
audited u/s 44AB)
Foreign Currency
Transaction
S.
No.
Amount (in Rs.)
i Payments made during the year on capital account
ii Payments made during the year on revenue account
iii Receipts during the year on capital account
iv Receipts during the year on revenue account
NOTE ► Please refer to instructions for filling out this schedule.
Part B
Part B – TI
Computation of total income
TOTAL INCOME
1 Income from house property ( 3 of Schedule-HP) (enter nil if loss)
1
2 Profits and gains from business or profession
i Profits and gains from business other than speculative
business and specified business (A 38 of Schedule BP) (enter
nil if loss)
2i
ia Income of Foreign company from eligible business of selling
raw diamonds (refer rule 10TIA) (3iva of Table E of Schedule
BP)
2ia
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
187
ii Profits and gains from speculative business (3(ii) of Table E of
Schedule BP) (enter nil if loss and take the figure to schedule
CFL)
2ii
iii Profits and gains from specified business ( 3(iii) of Table E
Schedule BP)(enter nil if loss and take the figure to schedule
CFL)
2iii
iv Income chargeable to tax at special rates (3d, 3e, 3f & 3b of
Table E of Schedule BP)
2iv
v Total (2i + 2ia + 2ii + 2iii + 2iv )
2v
3 Capital gains
a Short term
ia Short-term chargeable @ 15% (11ii of item E of schedule
CG)
aia
ib Short-term chargeable @ 20% (11iii of item E of
schedule CG)
aib
ii Short-term chargeable @ 30% (11iv of item E of schedule
CG)
aii
iii Short-term chargeable at applicable rate ( 11v of item E
of schedule CG)
aiii
iv Short-term chargeable at special rates in India as
per DTAA (11vi of item E of Schedule CG)
aiv
v Total Short-term (aia + aib + aii + aiii + aiv) (enter nil if
loss)
3av
b Long-term
ia Long-term chargeable @ 10% (11vii of item E of
schedule CG)
bia
ib Long-term chargeable @ 12.5% (11viii of item E of Schedule
CG)
bib
ii Long-term chargeable @ 20% (11ix of item E of schedule
CG)
bii
iii Long-term chargeable at special rates in India as
per DTAA (11x of item E of schedule CG)
biii
iv Total Long-term (bia + bib + bii + biii) (enter nil if loss)
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
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 rate ( 2 of Schedule
OS)
4b
c Income from the activity of owning and maintaining race
horses ( 8e of Schedule OS) (enter nil if loss)
4c
d Total (4a + 4b + 4c)
4d
5 Total of head wise income (1 + 2v + 3e + 4d)
5
6 Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA)
6
7 Balance after set off current year losses (5 – 6) (Also total of (ii, iii, v to xvi of column 5of Schedule
CYLA+4b+2iv)
7
8 Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA)
8
9 Gross Total income (7 – 8) (Also total of (i, ii, iv to xiv of column 5 of schedule BFLA+4b+2iv)
9
10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9
10
11 Deductions under Chapter VI-A
a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto total of (i, ii, iv, v, viii, xiii, xiv) of
column 5 of Schedule BFLA]
11a
b Part-C of Chapter VI-A [2 of Schedule VI-A]
11b
c Total (11a + 11b) [limited upto (9-10)]
11c
12 Deduction u/s 10AA (Total Sch. 10AA)
12
13 Total income (9 - 11c - 12)
13
14 Income chargeable to tax at special rates (total of (i) of Schedule SI)
14
15 Income chargeable to tax at normal rates (13 - 14)
15
188
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
16 Net agricultural income( 2v of Schedule EI)
16
17 Losses of current year to be carried forward (total of xx of Schedule CFL)
17
18 Deemed total income under section 115JB (9 of Schedule MAT)
18
Part B – TTI Computation of tax liability on total income
COMPUTATION OF TAX LIABILITY
1
a
Tax Payable on deemed total Income under section 115JB (10 of Schedule MAT)
1a
b
Surcharge on (a) above (if applicable)
1b
c
Health and Education Cess @ 4%on (1a+1b) above
1c
d
Total Tax Payable u/s 115JB (1a+1b+1c)
1d
2 Tax payable on total income
a
Tax at normal rates on 15 of Part B-TI
2a
b
Tax at special rates (total of col. (ii) of Schedule-SI)
2b
c
Tax Payable on Total Income (2a + 2b)
2c
d
Surcharge
i
25% of 16(ii) of Schedule SI
2di
2g(ii)
ii On [(2c) – (16(ii) of Schedule SI)]
2dii
iii Total (i + ii)
2diii
e
Health and Education Cess @ 4% on (2c+2diii)
2e
f
Gross tax liability (2c+2diii+2e)
2f
3 Gross tax payable (higher of 1d and 2f)
3
4 Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d)
( 5 of Schedule MATC)
4
5 Tax payable after credit under section 115JAA [ (3 - 4)]
5
6 Tax relief
a
Section 90/90A(2 of Schedule TR)
6a
b
Section 91(3 of Schedule TR)
6b
c
Total (6a + 6b)
6c
7 Net tax liability (5 – 6c) (enter zero if negative)
7
8 Interest and fee payable
a
Interest for default in furnishing the return (section
234A)
8a
b
Interest for default in payment of advance tax
(section 234B)
8b
c
Interest for deferment of advance tax (section 234C)
8c
d
Fee for default in furnishing return of income
(section 234F)
8d
e
Total Interest and Fee Payable (8a+8b+8c+8d)
8e
9 Aggregate liability (7 + 8e)
9
TAXES PAID
10 Taxes Paid
a
Advance Tax (from column 5 of 15A)
10a
b
TDS (total of column 9 of 15B )
10b
c
TCS (total of column 7 of 15C)
10c
d
Self-Assessment Tax (from column 5 of 15A)
10d
e
Total Taxes Paid (10a+10b+10c + 10d)
10e
11 Amount payable (9 - 10e) (Enter if 9 is greater than 10e, else enter 0)
11
12 Refund (If 10e is greater than 9)
12
13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD)
13
14 Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12)
14
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
189
15 Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly credited into
the bank account)
15
BANK ACCOUNT
16 Do you have a bank account in India
(a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the Bank in case of
Bank Accounts held in India
Name of the Bank
Account
Number
Type of
account
(Dropdown to
be provided by
Select Account for refund
credit (tick atleast 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.
(Row can be added as required)
(b) Non- residents, may, at their option, furnish the details of one foreign bank account:
S. No. SWIFT Code
Name of the Bank
Country of Location
IBAN
Row can be added as required
17 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
18
TA
X
18 TAX PAYMENTS
A Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF ASSESSMENT TAX
Sl
No
BSR Code
Date of Deposit
(DD/MM/YYYY)
Serial Number of Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI
B Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished by
Deductor(s)]
Sl
No
TDS
credit
relating
to self
/other
person
[other
person
as per
rule
37BA(2
)]
PAN/Aadha
ar No. of
Other
Person (if
TDS credit
related to
other
person)
TAN of the
Deductor/
PAN/aadha
ar 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 the FY
2024-25)
TDS credit being claimed
this Year (only if
corresponding income is
being offered for tax this
year not applicable if TDS
is deducted u/s 194N)
Correspondin
g Receipt
/withdrawals
offered
TDS
credit
being
carrie
d
forwar
d
Fin.
Year in
which
deducte
d
TD
S
b/f
Deducte
d in
own
hands
Deducted
in the
hands of
any other
person as
per rule
37BA(2) (if
applicable)
Claime
d in
own
hands
Claimed in the
hands of any other
person as per rule
37BA(2) (if
applicable)
Gross
Amou
nt
Head
of
Incom
e
(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.
i
190
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS ON INCOME
Sl
No
TCS credit
relating to self
/other person
[other person as
per rule 37i(1)]
Tax
Deduction
and Tax
Collection
Account
Number of
the
Collector
PAN of Other
Person (if TCS
credit related
to other
person)
Unclaimed TCS
brought forward (b/f)
TCS of the current
financial Year (TCS
collected during the
FY 2024-25)
TCS credit being
claimed this Year
TCS
credit
being
carried
forward
Fin. Year in
which
collected
Amount
b/f
Collected
in own
hands
Collected
in the
hands of
any other
person as
per rule
37i(1) (if
applicable)
Claimed in
own hands
Claimed in
the hands
of any
other
person as
per rule
37i(1) (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS PAN
i
NOTE ► Please enter total of column (7)(i) in 10c of Part B-TTI
VERIFICATION
I, son/ daughter of , solemnly declare that to the best of my
knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of
the Income-tax Act, 1961.
I further declare that I am making this return in my capacity as ___________ (drop down to be provided and I am also competent to make this return
and verify it. I am holding permanent account number (if allotted) (Please see instruction).
I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have
been complied with. (Applicable, in a case where return is furnished under section 92CD)
Date
Place
Sign here ➔”
[F.No. 370142/16/2025-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
Note:- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-Section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and was last
amended vide notification number G.S.R. 287(E), dated the 03 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.
