Document text
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
G.S.R. 226(E).— In exercise of the powers conferred by section 139 read with section 295 of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income-
tax Rules, 1962, namely:-
1.
(1) These rules may be called the Income-tax (Second Amendment) Rules, 2026.
(2) They shall come into force with effect from the 31st day of march, 2026 and shall apply in respect of returns
filed for A.Y. 2026-27.
2.
In the Income-tax Rules, 1962 (hereinafter referred to as the said rules),––
(a) in rule 12, ––
(i) in sub-rule (1),––
(A)
in the opening portion, for the figure “2025”, the figure “2026” shall be substituted;
(B)
in clause (a), in sub-clause (ii), for the words “one house property”, the words “two house properties”
shall be substituted;
(C)
in clause (ca), in proviso, in item (IG), for the words “one house property”, the words “two house
properties” shall be substituted;
(ii) in sub-rule (5), for the figure “2024”, the figure “2025” shall be substituted.
3. In the said rules, in Appendix– II,
(a)
for FORM ITR-1, the following FORM shall be substituted, namely: –––
16
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
FORM
ITR-1
SAHAJ
INDIAN INCOME TAX RETURN
[For individuals being a resident (other than not ordinarily resident) having total income
upto Rs.50 lakh and having Income from Salaries, two house properties, other sources
(Interest etc.), long-term capital gains under section 112A up to Rs. 1.25 lakh, and
agricultural income up to Rs.5 thousand]
[Not for an individual who is either Director in a company or has invested in unlisted equity
shares or in cases where TDS has been deducted u/s 194N or if income-tax is deferred on
ESOP or has assets (including financial interest in any entity) located outside India]
(Refer rules for eligibility)
Assessment Year
2 0 2 6 - 2 7
PART A GENERAL INFORMATION
(A1)PAN
(A2)
First
Name
(A2a)
Middle
Name
(A3)
Last
name
(A4) Date of Birth
(A5) Aadhaar Number (12 digits)
D
D
M
M
Y
Y Y Y
Details to be provided for communication purposes:
(A6)(a)
Primary
Mobile
No. of
the
taxpayer
(A6)(b)
Secondary
Mobile
No.
(A7)(a)
Primary
Email ID
of the
taxpayer
(A7)(b) Secondary Email
ID
Primary Address: (A8a) Flat/Door/Block No.
(A9a)Name of Premises/Building/Village (A10a)
Road/Street/Post Office Area/Locality (A11a)
Town/City/District (A12a) State (A13a) Country
(A14a) PIN code
Secondary Address: (A8b) Flat/Door/Block No.
(A9b)Name of Premises/Building/Village (A10b)
Road/Street/Post Office Area/Locality (A11b)
Town/City/District (A12b) State (A13b) Country
(A14b) PIN code
(A15) Filed u/s (Tick)
[Please see instruction]
139(1)-On or before due date, 139(4)-Belated,
139(5)-Revised, 119(2)(b)- After Condonation of
delay
(A17) Nature of employment-
Central Govt. State Govt.
Public Sector Undertaking
Pensioners-CG Pensioners-SG
Pensioners-PSU Pensioners-
Others Others Not Applicable
(e.g. Family Pension etc.)
(A16) Or Filed in
response to notice u/s
139(9), 142(1), 148, 153C
(A18) If revised/defective, then enter Receipt No. and Date of filing
original return (DD/MM/YYYY)
(A19) If filed in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b)- enter
Unique Number/Document Identification Number (DIN) & Date of such Notice or Order
/
/
(A20) Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is “No”) Yes No
(A21) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish
return of income? - (Tick) Yes No
If yes, please furnish following information
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of
income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
(i)
Have you incurred expenditure of an amount or aggregate of amount
exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any
other person? (Yes/ No)
Amount (Rs) (If Yes)
(ii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1
lakh on consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(iii) Are you required to file a return as per other conditions prescribed under clause (iv)
of seventh proviso to section 139(1) (If yes, please select the relevant condition from
the drop-down menu)
(Tick) Yes No
(A22) 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)
Email-ID of the representative assessee
(3)
Contact number of the representative assessee
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
17
PART B GROSS TOTAL INCOME
Whole- Rupee () only
B1
i Gross Salary (ia + ib + ic)
i
SALARY /
PENSION
a Salary as per section 17(1)
ia
b
Value of perquisites as per section 17(2)
ib
c
Profit in lieu of salary as per section 17(3)
ic
ii
Less allowances to the extent exempt u/s 10 (drop down to be provided
in e-filing utility)
(Ensure that it is included in salary income u/s 17(1)/17(2)/17(3) )
ii
iii Net Salary (i – ii)
iii
iv Deductions u/s 16 (iva + ivb + ivc)
a Standard deduction u/s 16(ia)
iva
b Entertainment allowance u/s 16(ii)
ivb
c
Professional tax u/s 16(iii)
ivc
v Income chargeable under the head ‘Salaries’ (iii – iv)
B1
B2 Details of Income from House Property (Drop down to be provided indicating ownership of property)
HOUSE PROPERTY
Address of property 1
Town/ City
State
Country Pin Code/ ZIP Code
Is the property co-owned? o Yes o No (if “YES” please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property
I
II
[Tick the applicable
option]
Let out
Self-occupied
Deemed let out
Name(s) of
Tenant(s) (if
let out)
PAN/Aadhaar No. of Tenant(s) (Please
see note)
PAN/TAN/Aadhaar No. of Tenant(s) (if
TDS credit is claimed)
I
II
a
Gross rent received/ receivable/ lettable value during the year
1a
b
The amount of rent which cannot be realized
1b
c
Tax paid to local authorities
1c
d
Total (1b + 1c)
1d
e
Annual Value (1a – 1d) (nil, if self -occupied etc. as per section 23(2) of
the Act)
1e
f
Annual value of the property owned (own percentage share x 1e)
1f
g
30% of Annual Value
1g
h
Interest payable on borrowed capital (Details are to be
filled in the drop down to be provided in e-filing utility)
1h
i
Total (1g+ 1h)
1i
j
Arrears/Unrealised rent received during the year less 30%
1j
k
Income from house property 1 (1f – 1i + 1j)
1k
Income chargeable under the head ‘House Property’ ( Ʃ1k )
(If loss, put the figure in negative)
Note: - Maximum loss from House Property that can be set-off is INR
2, 00,000. To avail the benefit of carry forward and set of loss, please
use ITR -2
B2
(fill up details separately for each property for up to 2 properties)
NOTE ►
Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under
section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Income from Other Sources (drop down like interest from saving account, deposit
etc. to be provided in e-filing utility specifying nature of income and in case of
dividend income, please mention quarterly breakup for allowing applicable relief
from section 234C)
B3
Less: Deduction u/s 57(iia) (in case of family pension only)
B4
Gross Total Income (B1+B2+B3+C3(a)(iii)) (If loss, put the figure in negative)
Note: To avail the benefit of carry forward and set of loss, please use ITR -2
B4
PART C – DEDUCTIONS AND TAXABLE TOTAL INCOME
18
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
80C
(Details
are to be
filled in
the drop
down to
be
provided
in
e-
filing
utility)
80CCC
(Details
are to be
filled
in
the
drop
down to be
provided
in e-filing
utility)
80CCD(1)
Details are to
be filled in the
drop down to
be provided in
e-filing utility)
80CCD(1B)
Details are to
be filled in the
drop down to
be provided in
e-filing
utility)
80CCD(2)
Details are
to be filled in
the
drop
down to be
provided in
e-filing
utility)
80CCH
80D
(Details are to
be filled in the
drop down to
be provided in
e-filing utility)
80DD
(Details are to be
filled in the drop
down
to
be
provided
in
e-
filing utility)
80DDB
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
80E
(Details are to
be filled in the
drop down to
be provided in
e-filing utility)
80EE
(Details
are to be
filled
in
the drop
down
to
be
provided
in e-filing
utility)
80EEA
(Details
are to be
filled in
the drop
down to
be
provided
in
e-
filing
utility)
80EEB
(Details
are to be
filled
in
the
drop
down to be
provided
in e-filing
utility)
80G
(Details are
to be filled in
the
drop
down to be
provided
in
e-filing
utility)
80GG
(Details
are
to be filled in
the drop down
to be provided
in
e-filing
utility)
80GGA
(Details are
to be filled in
the
drop
down to be
provided in
e-filing
utility)
80GGC
(Details are to
be filled in the
drop down to
be provided in
e-filing utility)
80TTA
80TTB
80U
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
Any other
Deduction
as per the e-
filing utility
(Details are to
be filled in the
drop down to
be provided in
e-filing utility)
Total deductions
C1
Total
Income
(B4-C1)
C2
Note: The Total Income Field includes LTCG u/s 112A. However, no tax would be payable on the said income.
C3
Exempt Income For reporting purpose and Income on which no tax is payable
Drop down to be provided in e-filing utility
mentioning nature of exempt income,
relevant clause and section
C3(a) Long Term capital gains u/s 112A not chargeable to Income-tax
i.
Total sale consideration
ii.
Total cost of acquisition
iii.
Long term capital gains as per sec 112A
PART D – COMPUTATION OF TAX PAYABLE
D1
Tax payable on total income
D2
Rebate u/s
87A
D3
Tax after Rebate
D4
Health and education Cess @
4% on D3
D5
Total Tax
and Cess
D6
Relief u/s 89 (Please
ensure to submit
Form 10E to claim
this relief)
D7
Interest u/s 234A
D8
Interest u/s
234B
D9
Interest u/s 234C
D10
Fee u/s 234F
D10(a)
Fee for furnishing revised return of income
(section 234-I)
D11
Total Tax, Fee and Interest
(D5+D7+D8+D9+D10+D10(a)-
D6)
D12
Total Taxes Paid
D13
Amount
payable
(D11-D12) (if
D11>D12)
D14
Refund
(D12-D11) (if
D12>D11)
PART E – OTHER INFORMATION
Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the
Bank
Name of the
Bank
Account
Number
Type of account
(Dropdown to be
provided by E-
filing
utility)
Select Account for Refund
Credit
I
1. All bank accounts held at any time are to be reported, except dormant A/c.
2. Minimum one account should be selected for refund credit.
3. In case multiple accounts are selected, refund will be credited to one of the validated accounts decided by CPC after processing the
return.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
19
Schedule-IT Details of Advance Tax and Self-Assessment Tax payments
BSR Code
Date of Deposit
Serial Number of
Tax paid
Col (1)
Col (2)
Col (3)
Col (4)
R1
R2
Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/ Payer(s)/
Collector(s)]
S.
No.
TAN of
deductor/Collector
or PAN/ Aadhaar
No. of the Tenant
Name of the
Deductor/
Collector/Tenant
Section
under
which
TDS is
deducted
Gross
payment/
receipt
which is
subject to
tax
deduction
/collection
Year of tax
deduction/
collection
Tax
Deducted/
collected
TDS/TCS
credit out
of (6)
claimed
this Year
Col
(1)
Col (2)
Col (3a)
Col (3b)
Col (4)
Col (5)
Col (6)
Col (7)
T1
T2
VERIFICATION
Stamp Receipt No.,
Seal, Date & Sign of
Receiving Official
I, son/ daughter of solemnly declare that to the best of my knowledge and belief,
the information given in the return is correct and complete and 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 in e-filing utility)
and I am also competent to make this return and verify it. I am holding permanent account number .(Please
see instruction).
Date: Signature:
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Identification No. of TRP
Name of TRP
Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof ’;
(b)
for FORM ITR-4, the following FORM shall be substituted, namely: –––
FORM
ITR-4
SUGAM
INDIAN INCOME TAX RETURN
[For Individuals, HUFs and Firms (other than LLP) being a resident having total income
upto Rs.50 lakh and having income from business and profession which is computed under
sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A
upto Rs. 1.25 lakh]
[Not for an individual who is either Director in a company or has invested in unlisted
equity shares or if income-tax is deferred on ESOP or has agricultural income more than
Rs. 5000 or has assets (including financial interest in any entity) located outside India)]
(Refer rules for eligibility)
Assessment Year
2 0 2 6 - 2 7
PART A GENERAL INFORMATION
(A1) First Name
(A2) Middle Name
(A3) Last Name
(A4) Permanent Account
Number
(A5) Date of Birth/Formation
(DD/MM/YYYY)
Addresses to be provided for communication purposes:
Primary Address: (A6a) Flat/Door/Block No. (A7a)Name of
Premises/Building/Village (A8a) Road/Street/Post Office (A9a)
Area/Locality (A10a) Town/City/District (A11a) State (A12a)
Country (A13a) PIN code
Secondary Address: (A6b) Flat/Door/Block No. (A7b)Name of
Premises/Building/Village (A8b) Road/Street/Post Office (A9b)
Area/Locality (A10b) Town/City/District (A11b) State (A12b)
Country (A13b) PIN code
(A14) Aadhaar Number (12 digits)
(A15) Status
20
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Individual HUF
Firm (other than
LLP)
Details to be provided for communication purposes:
(A16) Residential/Office Phone Number with STD code/
Primary Mobile number of the taxpayer
(A17) Secondary Mobile
number
(A18a) Primary Email ID
of the taxpayer
(A18b) Secondary Email
ID
(A19) Nature of employment - Central Govt. State Govt. Public Sector Undertaking Pensioners-CG
Pensioners-SG Pensioners-PSU Pensioners- Others Others Not Applicable (e.g. Family Pension etc.)
(A20)(a) Filed u/s (Tick)
[Please see instruction]-
139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return,
119(2)(b)- After Condonation of delay
(b) Or Filed in response to notice
u/s
139(9) 142(1) 148 153C
(A21)If revised/defective then enter Receipt
No. and Date of filing of original return
(DD/MM/YYYY)
/ /
(A22) If filed in response to notice u/s 139(9) /142(1)/148/153C or order u/s 119(2)(b)- enter
Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order
/ /
(A23) Have you filed form 10IEA within due date for any earlier assessment year for choosing old tax regime? (Tick) Yes
No Not Applicable
(A) If answer to A23 is yes, then
i. Furnish form 10IEA acknowledgement number and assessment year for which this form for choosing old tax regime
was filed.
ii. Have you filed ITR 3/4 in past and have re-entered new tax regime by filing form 10IEA for any assessment year
subsequent to assessment year in which first form 10IEA was filed for choosing old tax regime? (Tick) Yes No
(a) If answer to A23(A)(ii) is Yes, provide the acknowledgement number of second form 10IEA and assessment
year for which this form for choosing new tax regime was filed, and furnish ITR in new tax regime.
(b) If answer to A23(A)(ii) is No, have you furnished form 10IEA for re-entering in new tax regime in current
assessment year? (Tick) Yes No
(b)(i) If yes, then provide the acknowledgement number of form 10IEA and furnish ITR in new tax regime,
(b)(ii) If No, then furnish ITR in old tax regime.
(B) If answer to A23 is No:
Have you furnished form 10IEA within due date for current assessment year for choosing old tax regime? (Tick)
Yes No
i. If answer to A23(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish return in old tax
regime,
ii. If answer to A23(B) is No, furnish ITR in new tax regime.
Note- The default regime under section 115BAC(1A) is the ‘new regime’. ‘Old regime’ can be chosen by opting out of new
regime u/s. 115BAC(6) by filing form 10IEA, which should be exercised on or before the due date for furnishing the return of
income u/s 139(1).
(A24) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish
return of income? (Not applicable in case of firm) - (Tick) Yes No
If yes, please furnish following information as provided in e-filing utility
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of
income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
(i) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or
more current account during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(ii)
Have you incurred expenditure of an amount or aggregate of amount exceeding Rs.
2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/ No)
Amount (Rs) (If Yes)
(iii)
Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1
lakh on consumption of electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(iv)
Are you required to file a return as per other conditions prescribed under clause
(iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from
the drop-down menu)
(Tick) Yes No
(A25) 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)
Email-ID of the representative assessee
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
21
(3)
Contact Number of the representative assessee
PART B GROSS TOTAL INCOME Whole- Rupee () only
B1 Income from Business & Profession (NOTE-Enter value from E8
of Schedule BP)
B1
B2 i Gross Salary (ia + ib + ic)
i
SALARY /
a Salary as per section 17(1)
ia
b Value of perquisites as per section 17(2)
ib
c Profit in lieu of salary as per section 17(3)
ic
ii
Less allowances to the extent exempt u/s 10 (drop down to be
provided in e-filing utility)
(Ensure that it is included in salary income u/s 17(1)/17(2)/17(3) )
ii
ii Net Salary (i – ii)
iii
iv Deductions u/s 16 (iva + ivb + ivc)
a Standard deduction u/s 16(ia)
Iva
b Entertainment allowance u/s 16(ii)
ivb
c Professional tax u/s 16(iii)
ivc
v Income chargeable under the head ‘Salaries’ (iii – iv)
B2
B3 Details of Income from House Property (Drop down to be provided indicating ownership of property)
HOUSE PROPERTY
Address of property 1
Town/ City
State
Country Pin Code/ ZIP Code
Is the property co-owned? o Yes o No (if “YES” please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property
I
II
[Tick the
applicable
option]
Let out
Self-
occupied
Deemed let
out
Name(s) of
Tenant(s) (if let
out)
PAN/Aadhaar No. of Tenant(s) (Please see
note)
PAN/TAN/Aadhaar No. of Tenant(s) (if
TDS credit is claimed)
I
II
a Gross rent received/ receivable/ lettable value during the year
1a
b The amount of rent which cannot be realized
1b
c Tax paid to local authorities
1c
d Total (1b + 1c)
1d
e Annual Value (1a – 1d) (nil, if self -occupied etc. as per section 23(2) of the Act) 1e
f Annual value of the property owned (own percentage share x 1e)
1f
g 30% of Annual Value
1g
h Interest payable on borrowed capital (Details are to be filled
in the drop down to be provided in e-filing utility)
1h
i Total (1g+ 1h)
1i
j Arrears/Unrealised rent received during the year less 30%
1j
k Income from house property 1 (1f – 1i + 1j)
1k
Income chargeable under the head ‘House Property’ ( Ʃ1k )
(If loss, put the figure in negative)
Note:-Maximum loss from house property that can be set-off is INR 2,00,000. To avail
the benefit of carry forward and set of loss, please use ITR -3/5.
B3
(fill up details separately for each property for up to 2 properties)
NOTE ► Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under
section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
B4 Income from Other Sources drop down like interest from saving account, deposit etc.
to be provided in e-filing utility specifying nature of income and in case of dividend
and, please mention quarterly breakup for allowing applicable relief from section 234C
B4
22
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PART C–DEDUCTIONS AND TAXABLE TOTAL INCOME
C1
80C
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
C2
80CCC
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
C3
80CCD (1) (Details are to be
filled in the drop
down to be provided
in e-filing utility)
C4
80CCD(1B)
(Details are
to be filled in
the
drop
down to be
provided in
C5
80CCD(2)
(Details are
to be filled in
the
drop
down to be
provided in
C6
80D
(Details
to
be
filled
in
drop
down
to
be
provided
in
e-
filing utility)
C7
80DD
(Details
to
be filled in
drop
down
to
be
provided in
C8
80DDB
(Details
to
be filled in
drop
down
to
be
provided in
C9
80E
(Details are to be
filled in the drop
down to be
provided in e-
filing utility)
C10
80EE
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
C11
80EEA
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
C12
80EEB
(Details are to be
filled in the drop
down to be provided
in e-filing utility)
C13
80G
(Details to be
filled in drop
down
to
be
provided in e-
filing utility)
C14
80GG
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
C15
80GGC
(Details are to be
filled in the drop
down to be provided
in e-filing utility)
C16
80TTA
C17
80TTB
C18
80U
(Details
to
be
filled in the drop
down
to
be
provided
in
e-
filing utility)
C18a
80CCH
C18b Any
Other
deduction as
per
the
e-
filing utility
(Details are to
be filled in the
drop down to be
provided in e-
filing utility)
C19 Total deductions (Add items C1 to C18b)
C19
C20 Taxable Total Income (B5 - C19 )
C20
Note: The Total Income Field includes LTCG u/s 112A. However, no tax would be payable on the said income.
PART D – TAX COMPUTATIONS AND TAX STATUS
D1
Tax payable on total income (C20)
D1
D2
Rebate on 87A
D2
D3
Tax payable after Rebate (D1-D2)
D3
D4
Health and Education Cess @ 4% on (D3)
D4
D5
Total Tax, and Cess ( D3+D4)
D5
D6
Relief u/s 89 (Please ensure to submit Form 10E to claim this relief)
D6
D7
Balance Tax after Relief (D5 – D6)
D7
D8
Total Interest u/s 234A
D8
D9
Total Interest u/s 234B
D9
D10
Total Interest u/s 234C
D10
D11
Fee u/s 234F
D11
D11a Fee for furnishing revised return of income (section 234-I)
D11a
D12
Total Tax, Fee and Interest (D7+ D8 + D9 + D10 + D11+D11a)
D12
D13
Total Advance Tax Paid
D13
D14
Total Self-Assessment Tax Paid
D14
D15
Total TDS Claimed (total of column 4 of Schedule-TDS1 and, column 6 of Schedule-TDS2)
D15
D16
Total TCS Collected (total of column (5) of Schedule-TCS)
D16
D17
Total Taxes Paid (D13+ D14 + D15 + D16)
D17
NOTE- Fill “Sch TDS2” if applicable.
Less: Deduction u/s 57(iia) (in case of family pension only)
B5
Gross Total Income (B1+B2+B3+B4+D20(a)(iii))
To avail the benefit of carry forward and set of loss, please use ITR -3/5.
B5
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
23
D18
Amount payable (D12 – D17, If D12 > D17)
D18
D19
Refund (D17 – D12, If D17 > D12)
D19
D20
Exempt income only for reporting purposes (If agricultural income is more than Rs.
5,000/-, use ITR 3/5) and Income on which no tax is payable
(Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and
section)
D20
D20(a)
Long Term capital gains under section 112A not chargeable to Income-tax
i.
Total sale consideration
ii.
Total cost of acquisition
iii.
Long term capital gains as per section 112A
BANK ACCOUNT
D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the Bank
Name of the Bank Account Number Type of bank account
(Dropdown to be provided by
E-filing utility)
Select Account for
Refund Credit
i
ii
1. All bank accounts held at any time are to be reported, except dormant A/c.
2. Minimum one account should be selected for refund credit.
3. In case multiple accounts are selected, refund will be credited to one of the validated accounts decided by CPC after processing the
return.
SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION
COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD
S.
No.
Name of Business
Business code
Description
(i)
E1
Gross Turnover or Gross Receipts (E1 limited to Rs.2 Crores, however if [E1b+ E1c] is
less than or equal to 5% of E1 then the limit under E1 is extended to Rs.3 Crores.)
a
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system
received or prescribed electronic modes received before specified date
E1a
b
Receipts in Cash
E1b
c
Any mode other than a and b
E1c
E2
Presumptive Income under section 44AD
a
6% of E1a or the amount claimed to have been earned, whichever is higher
E2a
b
8% of (E1b+E1c) or the amount claimed to have been earned, whichever is higher
E2b
c
Total (a + b)
E2c
NOTE—If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax
audit under 44AB & other ITR as applicable has to be filed.
COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA
S.
No.
Name of Business/Profession
Business code
Description
(i)
E3
Gross Receipts (E3 limited to Rs.50 Lakhs, however if [E3b + E3c] is less than or equal
to 5% of E3 then limit under E3 is extended to Rs.75 Lakhs.)
E3
a
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing
system received or prescribed electronic modes received before specified date
E3a
b
Receipts in Cash
E3b
c
Any mode other than a and b
E3c
24
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
E4
Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been
earned, whichever is higher
NOTE—If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB
& other ITR as applicable has to be filed
E4
COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
S.
No.
Name of Business
Business code
Description
(i)
Registration
No. of goods
carriage
Whether
owned/
leased/ hired
Tonnage capacity
of goods carriage
(in MT)
Number of months for
which goods carriage was
owned/
leased/hired
by
assessee
Presumptive income u/s 44AE
for the goods carriage
(Computed @ Rs.1000 per ton
per month in case tonnage
exceeds 12MT, or else @
Rs.7500 per month) or the
amount claimed to have been
actually earned, whichever is
higher
(i)
(1)
(2)
(3)
(4)
(5)
(a)
(b)
Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles)
`
E5
Presumptive Income from Goods Carriage under section 44AE [total of column (5)]
NOTE—If the profits are lower than prescribed under section 44AE or the number of Vehicles
owned at any time exceed 10 then other ITR, as applicable, has to be filed
E5
E6
Salary and interest paid to the partners
NOTE – This is to be filled up only by firms
E6
E7
Presumptive Income u/s 44AE (E5-E6)
E7
E8
Income chargeable under the head ‘Business or Profession’ (E2c+E4+E7 )
E8
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
Note – Please furnish the information below for each GSTIN No. separately
E9
GSTIN No(s).
E9
E10
Annual value of outward supplies as per the GST returns filed
E10
FINANCIAL PARTICULARS OF THE BUSINESS
Note—For E11 to E25 furnish the information as on 31st day of March, 2026
E11
Partners/ Members own capital
E11
E12
Secured loans
E12
E13
Unsecured loans
E13
E14
Advances
E14
E15
Sundry creditors
E15
E16
Other liabilities
E16
E17
Total capital and liabilities (E11+E12+E13+E14+E15+E16)
E17
E18
Fixed assets
E18
E18a
Investments
E18a
E19
Inventories
E19
E20
Sundry debtors
E20
E21
Balance with banks
E21
E22
Cash-in-hand
E22
E23
Loans and advances
E23
E24
Other assets
E24
E25
Total assets (E18+E18a+E19+E20+E21+E22+E23+E24)
E25
NOTE ► Please refer to instructions for filling out this schedule (E15, E19, E20, E21, E22 are mandatory and others
if available)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
25
SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS
BSR Code
Date of Deposit
(DD/MM/YYYY)
Challan No.
Tax paid
Col (1)
Col (2)
Col (3)
Col (4)
R1
R2
R3
Enter the totals of Advance tax and Self-Assessment tax in D13 & D14
Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
Sl
No.
Tax Collection
Account Number of
the Collector
Name of the Collector
Details of amount paid as
mentioned in Form 26AS
Tax Collected
Amount out of (4) being
claimed
(1)
Col (1)
Col (2)
Col (3)
Col (4)
Col (5)
I
Ii
NOTE ► Please enter total of column (5) of Schedule-TCS in D16
SCHEDULE TDS-1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY
[As per Form 16 issued by Employer(s)]
TAN
Name of the Employer
Income under Salary
Tax deducted
Col (1)
Col (2)
Col (3)
Col (4)
S1
S2
S3
NOTE►
Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15
SCHEDULE TDS-2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN
SALARY
[As per Form 16 A issued or Form 16C or Form 16D furnished by Deductor(s)]
Sl.
No.
TAN of
the
Deductor/
PAN/
Aadhaar
No. of
Tenant
Section
under
which
TDS
is
deducted
Unclaimed TDS brought
forward (b/f)
TDS of the
current Fin.
Year
TDS credit being claimed
this Year (only if
corresponding receipt is
being offered for tax this
year, not applicable if TDS
is deducted u/s 194N)
Corresponding Receipt/
withdrawals offered
TDS credit
being carried
forward
Fin. Year in
which
deducted
TDS b/f
TDS
Deducted
TDS Claimed
Gross
Amount
Head of
Income
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
i
ii
NOTE ►Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15
VERIFICATION
I,
____________________________________________son/ daughter of
__________________________________
solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and
is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as
___________ (drop down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding
permanent account number . (Please see instruction)
Place:
Date :
Signature here ➔
If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:
26
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
TRP PIN (10 Digit)
Name of TRP
Counter Signature of TRP
Amount to be paid to TRP.’.
[No. 45 /2026/F. No. 370142/5/2026-TPL]
PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation
Note:- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Par II, Section
3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide
notification GSR 158(E), dated the 05th March, 2026.
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.
