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38
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department Of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 14th February, 2023
G.S.R 95(E).—In exercise of the powers conferred by section 139 read with section 295 of the
Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules
further to amend the Income-tax Rules, 1962, namely:-
1. Short title and commencement — (1) These rules may be called the Income-tax (Second Amendment)
Rules, 2023.
(2) They shall come into force with effect from 1st day of April, 2023.
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-7, the following Form shall be substituted,
namely:—
‘FORM
ITR-7
INDIAN INCOME TAX RETURN
[For persons including companies required to furnish return
under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only]
(Please see rule 12 of the Income-tax Rules, 1962)
(Please refer instructions for guidance)
Assessment Year
2
0
2
3
-
2
4
Part A-GEN
PERSONAL INFORMATION
(A1) Name (as mentioned in deed of creation/ establishing/ incorporation/
formation)
(A2) PAN
(A4) Flat/Door/Block No
(A5) Name of Premises/Building/Village
(A3) Date of
formation/incorporation
(DD/MM/YYYY)
/ /
(A6) Road/Street/Post Office
(A7) Area/Locality
(A11)
Status
(see
instructions)
(A12) Sub
Status
(see
instructions)
(A8) Town/City/District
(A9) State
(A10) Pin
code/Zip code
(A13) Office Phone Number with STD
code/Mobile No. 1
(A14) Mobile No. 2
(A15) Email Address 1
(A16) Email Address 2
(A17) (i) Return furnished under section 139(4A) 139(4B) 139(4C) 139(4D)
(ii) Please specify the section under which the exemption is claimed (dropdown to be provided)
(A18) Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details:
Details of the projects/institutions run by you
Sl.
Name of the project/institution
(see instruction)
Nature of activity
(see instruction)
Classification
(see instructions)
1
2
3
4
(A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if required to
be registered)
(Where regular registration/approval has been granted, details of provisional registration/ approval are not required)
Sl.
Section under which
registered/provisionally
registered or
approved/notified
Date of
registration/provisional
registration or
approval
Approval/ Notification/
Unique Registration
No. (URN)
Approving/ registering
Authority
Date from which
registration/provisional
registration/ approval is
effective
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
39
1
(Dropdowns to be
provided)
2
(A20) Details of registration/provisional registration or approval under any law other than Income-tax Act (including
the registration under the Foreign Contribution (Regulation) Act, 2010, registration on DARPAN portal of Niti Aayog
and registration with SEBI)
Sl.
Law under/Portal on
which registered
Specify details
in case ‗Any
other Law‘
Date of
registration or
approval
Approval/ Notification/
Registration No.
Approving/
registering
Authority
Date from which the
registration is effective
1
(Dropdowns to be
provided)
2
FILING STATUS
(A21)
(ai)
Return filed u/s (Tick) [Please
see instruction ]
139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised
Return, 92CD-Modified return, 119(2)(b)- after condonation of delay.
(aii)
Or filed in response to notice
u/s
139(9), 142(1), 148, , 153C
(b)
If revised/ defective/Modified, then enter Receipt No.
and Date of filing original return (DD/MM/YYYY)
__
/___/___
(c)
If filed, in response to a notice u/s 139(9)/142(1)/148153C or order u/s 119(2)(b),
enter unique number/ Document Identification Number (DIN) and date of such
notice/order, or if filed u/s 92CD enter date of advance pricing agreement
(unique
number)
__
/___/___
(d)
Residential status? (Tick) Resident Non-resident
(e)
Whether any income included in total income for which claim under section 90/90A/91 has been made? Yes
No
[applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR]
X`
(f)
Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1)
Name of the representative
(2)
Capacity of the Representative (drop down to be provided)
(3)
Address of the representative
(4)
Permanent Account Number (PAN)/Aadhaar No. of the representative
(g)
Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information
Name of Firm
PAN
(A2
2)
Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes
No
If yes, please furnish following information in respect of equity shares
Name of
company
Type of
the
company
PAN
Opening balance
Shares acquired during the year
Shares transferred
during the year
Closing balance
No. of
shares
Cost of
acquisition
No. of
shares
Date of
subscription
/ purchase
Face
value
per
share
Issue
price
per
share
(in
case of
fresh
issue)
Purchase
price per
share (in case
of purchase
from existing
shareholder)
No. of
shares
Sale
considerat
ion
No. of
shares
Cost of
acquisition
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
OTHER DETAILS
(A2
3)
I
Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement of any
other object of general public utility then,-
a
i
Whether there is any activity in the nature of trade, commerce or
business referred to in proviso to section 2(15)?
Yes No
ii
If yes, then percentage of receipt from such activity vis-à-vis total
receipts
%
b
i
Whether there is any activity of rendering any service in relation to
any trade, commerce or business for any consideration as referred to
in proviso to section 2(15)?
Yes No
ii
If yes, then percentage of receipt from such activity vis-à-vis total
receipts
%
ii
If ‗a‘ or ‗b‘ is YES, the aggregate annual receipts from such activities in respect of that institution
Sl.
Name of the project/Institution
Amount of aggregate annual receipts from
such activities
a
b
40
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(A2
4)
i
Is there any change in the objects/activities during the Year on the basis of
which approval/registration/provisional registration was granted?
Yes No
ii
If yes, please furnish following information:-
A
date of such change (DD/MM/YYYY)
____/____/________
B
Whether an application for fresh registration/provisional
registration has been made in the prescribed form and manner
within the stipulated period of thirty days as per clause (ab) of sub-
section (1) of section 12A / sub-clause (v) of clause (ac) of sub-
section (1) of section 12A
Yes No
C
Whether fresh registration/provisional registration has been
granted under section 12AB
Yes No
D
date of such fresh registration/provisional registration
(DD/MM/YYYY)
____/____/________
(A25) Is this your first return?
Yes No
(A26 Whether provisions of twenty second proviso to section 10(23C) or section 13(10)
are applicable?
Yes No
AUDIT INFORMATION
(A
27)
(i) Are you lia
ble for audit under the Income-tax Act?(Tick) Yes No, If yes, furnish following information-
(ii) Section under which you are liable for audit (specify section). Please mention date of audit report. (DD/MM/YY)
(a) Name of the auditor signing the tax audit report
(b) Membership No. of the auditor
(c) Name of the auditor (proprietorship/ firm)
(d) Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm
(e) Date of audit report
(f) Date of furnishing of the audit report ____/____/______ (DD/MM/YYYY).
(A
28)
(i) If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of
furnishing the audit report?
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
MEMBER‘S INFORMATION
(A29) i. Particulars of persons who were members in the AOP on 31st day of March, 2023 (to be filled by
venture capital fund/ investment fund)
Sl.
No
Name and Address
Percentage of share
(if determinate)
PAN
Aadhaar Number/
Enrolment Id (if eligible
for Aadhaar)
Status
(1)
(2)
(3)
(4)
(5)
(6)
ii Particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or
Institution [to be mandatorily filled in by all persons filing ITR-7
A
Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the
Governing Council/Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) at
any time during the previous year
Sl.
Name
Relatio
n
Percentage
Of
shareholding
in case of
shareholder
Whether
Resident
of India?
Unique
Identificatio
n Number
ID
Code
Address
Mobile
number
E-
mail
addre
ss
B
In case if any of persons (as mentioned in row A above) is not an individual then provide the following
details of the natural persons who are beneficial owners (5% or more) of such person at any time
during the previous year
Sl.
Name
Whether
Resident
of India?
Unique
Identification
Number
ID Code
Address
Percentage
of
beneficial
ownership
C
Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in terms
of section 13(3)(b) during the previous year
Sl.
Name and address
PAN
Aadhaar Number/ Enrolment Id
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
41
(if available)
D
Name(s) of relative(s) of author(s), founder(s), trustee(s), manager(s), and substantial contributor(s) and
where any such author, founder, trustee, manager or substantial contributor is a Hindu undivided
family, also the names of the members of the family and their relatives at any time during the previous
year
Sl.
Name and address
PAN
Aadhaar Number/ Enrolment Id
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule I
Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso to section
10(23C)/10(21)/10(21) read with section 35(1)
Year of
accumulation
(F.Yr.)
Amount
accumulated
in the year of
accumulation
Purpose of
accumulation
Amount applied for
charitable/
religious/Scientific
research/ social
science or statistical
research purposes
upto the beginning
of the previous year
Balance
Amount
taxed in any
earlier
assessment
year(s)
Balance
available for
application
Amounts
applied for
charitable or
religious
/Scientific
research/
social science
or statistical
research
purpose
during the
previous year
out of previous
years‘
accumulation
(1)
(2)
(3)
(4)
(5)=(2-4)
(6)
(7) = (5-6)
(8)
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
Total
Year of
accumulation
(F.Yr.)
Amount
applied for
purposes
other than the
purpose for
which such
accumulation
was made (if
applicable)
Amount credited
or paid to any
trust or
institution
registered u/s
12AB or
approved under
sub-clauses
(iv)/(v)/(vi)/(via)
of clause (23C)
of section 10 (if
applicable)
Balance
amount
available
for
application
Amount
invested
or
deposited
in the
modes
specified
in section
11(5) out
of 11
Amount
invested or
deposited
in the
modes
other than
specified in
section
11(5) out of
11 (if
applicable)
Amount
which is not
utilized
during the
period of
accumulation
(if applicable)
Amount deemed to
be income within
meaning of sub-
section (3) of section
11 (if applicable)
(9)
(10)
(11)=7-8-9-
10
(12)
(13)
(14)
(15)=9+10+13+14
2016-17
2017-18
2018-19
2019-20
2020-21
2021-22
2022-23
Total
42
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule IA
Details of accumulated income taxed in earlier assessment years as per section 11(3)
AY
FY
Assessment year in which the amount referred at Col 6 of Schedule I was taxed (Figures in Rs.)
Year of
accumulation
(F.Yr.)
2018-19
2019-20
2020-21
2021-22
2022-23
Total
(A)
(B)
(C)
(D)
(E)
(F)
(A+B+C+D+E)
2016-17
2017-18
2018-19
2019-20
2020-21
Schedule D
Details of deemed application of income under clause (2) of Explanation 1 to sub-section (1) of section 11.
Year in
which
income is
deemed to
be applied
(F.Yr.)
Amount
deemed
to be
applied
during
the
previous
year of
deeming
Reason of
deeming
application
income has
not been
received
during
that year
any other
reason
Out of the
deemed
application
claimed,
amount
required
to be
applied
Amount
taxed in
any earlier
assessment
year(s)
Out of the
deemed
application
claimed,
amount
required to
be applied
during the
financial
year
pertaining
to current
Assessment
year
\
Amount of
deemed
application
claimed in
earlier
years,
applied
during the
financial
year
pertaining
to current
AY
Amount
which
could
not be
applied
and
deemed
to be
income
u/s
11(1B)
during
the
previous
year
Balance
Amount of
deemed
Income
being
exemption
claimed in
earlier years
on account of
deemed
application
and
required to
be applied in
FY 2023-24
onwards
(1)
(2)
(3)
(4)
(5)
(6
(7)
(8)=(6-
7) = ()
(9)=(4-6)
Dropdowns
to be
provided
Dropdowns
to be
provided
2022-23
Dropdowns
to be
provided
Total
Schedule DA
Details of accumulated income taxed in earlier assessment years as per section 11 (1B)
Assessment Year
Year of accumulation
(F.Yr.)
Assessment year in which the amount referred at Col 5 of Schedule D was taxed (Figures in Rs.)
Prior to AY
2019-20
2019-20
2020-21
2021-22
2022-23
Total
(A)
(B)
(C)
(D)
(E)
(F)
(A+B+C+D+E)
Prior to FY 2017-18
2017-18
2018-19
2019-20
2020-21
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
43
Schedule J
Statement showing the funds and investments as on the last day of the previous year [to be filled by assesses claiming exemption u/s 11 and 12 or
u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) )]
DETAILS OF INVESTMENT
OF FUNDS
A1 Details of corpus
Corpus
Donation
Opening
Balance as
on
01.04.2022
(corpus not
applied till
31.03.2022)
Received/Treated
as corpus during
the year
Applied
during
the year
Amount
invested or
deposited
back in to
corpus
(which was
earlier
applied and
not claimed
as
application)
Total
amount
invested
or
deposited
back in to
corpus
Financial
year in
which (4)
was
applied
earlier
Closing
Balance as on
31.03.2023
Invested in
modes
specified in
Sec 11(5) as
on
31.03.2023
Amount
taxed in
assessment
year 2022-
23
Invested in
modes
other than
specified in
section
11(5) as on
31.03.2023
(1)
(2)
(3)
(4)
(5)
(6)
(7)=(1+2+5-3)
(8)
(9)
(10)=7-8-9
(i.)
Representing
donations
received for the
renovation or
repair of places
notified u/s
80G(2)(b) on or
after 01.04.2020
(ii.) Other than
(i) above
received on or
after 01.04.2021
(iii.) Other than
(i) and (ii)
above
Total
A2
Details of loan and borrowings
Opening
Balance
As on
01.04.2022
(1)
Loan & Borrowings
taken for
applications towards
objectives during the
year
(2)
Applied for the
objects of the
trust or
institution
during the year
(3)
Amount of repayment of
loan or borrowing
during the year (which
was earlier applied and
not claimed as
application)
(4)
Financial
year in
which (4)
was applied
earlier
(5)
Total Repayment of
loan or borrowing
during the year
(6)
Closing Balance as on 31.03.2023
(7)
(1+2-6=7)
B Details of corpus investment/deposits made under section 11(5) as on 31.03.2023
Sl
No
Investment out of
Mode of investment as per section 11(5)
Amount of investment
(1)
(2)
(3)
4
i
corpus representing donation
donations received for the renovation
or repair of places notified u/s
80G(2)(b) on or after 01.04.2020
Dropdown to be provided (Please specify the nature)
ii ii. – Corpus other than (i) above
received on or after 01.04.2021
iii Other than (i) and (ii) above
iv TOTAL
C
Investment held at any time during the previous year (s) in concern (s) in which persons referred to in section 13(3) and 21st Proviso of Section 10(23C)
have a substantial interest
Sl.
No.
Name and address of the concern
Whether the concern is
a company
(tick as applicable
Number
of shares
held
Class
of
shares
held
Nominal
value of the
investment
Income from
the
investment
Whether the amount in col (6)
exceeds 5 percent of the capital of
the concern during the previous
year
(tick as applicable )
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
i
Yes No
Yes No
ii
Yes No
Yes No
iii
Yes No
Yes No
iv
Yes No
Yes No
v
Yes No
Yes No
TOTAL
D
Other investments as on the last day of the previous year
Sl.
No.
Name and address of the
concern
Whether the concern is a company
(tick as applicable )
Class of shares held
Number of shares
held
Nominal value of
investment
(1)
(2)
(3)
(4)
(5)
(6)
i
Yes No
ii
Yes No
iii
Yes No
iv
Yes No
v
TOTAL
E
Voluntary contributions/donations received in kind but not converted into investments in the specified modes u/s 11(5) within the time provided
Sl.
No
Name and address of the
donor
Value of contribution/
donation
Value of contribution
applied towards
objective
Amount out of (3) invested in
modes prescribed under section
11(5)
Balance to be treated as income
under section 11(3)
(1)
(2)
(3)
(4)
(5)
(6)
i
ii
44
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii
iv
TOTAL
Part A-BS
CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2023
SOURCES OF FUNDS
A Sources of Funds
1 Own Funds
a Corpus out of the donations received for renovation or repair of places notified
u/s 80G(2)(b) on or after 01.04.2020
1a
b Other corpus received on or after 01.04.2021
1b
c Corpus other than (a) and (b)
1c
d Income accumulated under third proviso to clause (23C) of section 10 or section
11(2)
1d
e
Balance Amount of deemed Income being exemption claimed in earlier years
on account of deemed application and required to be applied in FY 2023-24
onwards
1e
f Any other reserve (Specify the nature)
i
Specify the nature
i
ii Specify the nature
i
iii Total (ai + aii.)
1fiii
g Total fund (a+ b+c+d+e+f)
1g
2 Loan and Borrowings
a Secured loans
a
b Unsecured loans (including deposits)
b
c Total Loan Funds (a+ b)
2c
3 Advances
3
4 Sources of funds (1g + 2c +3)
4
APPLICATION OF FUNDS
B Application of funds
1 Fixed assets
a Gross Fixed Assets
1a
b Depreciation
1b
c Net Fixed Assets (1a-1b)
1c
2 Investments
2
3 Current assets, loans and advances
a Current assets
i Inventories
I
ii Sundry Debtors
ii
iii Cash and bank balances
A Balance with banks
iiiA
B Cash-in-hand
iiiB
C Others
iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC)
iiiD
iv Other Current Assets
iv
v Total current assets (i +ii + iiiD + iv)
av
b Loans and advances
B
c Total (av + b)
C
d Current liabilities and provisions
i Current liabilities
A Sundry Creditors
A
B Other payables
B
C Total (A + B)
iC
ii Provisions
ii
iii Total (iC + ii)
diii
e Net Current Assets (3c – 3diii)
3e
4 Accumulated balance/ Any other reserve (deficit)
4
5 Total, application of funds (1+2+3e+4)
5
6 Out of 5, Investment made in modes specified u/s 11(5)
6
7 Out of 5, Investment made in modes other than specified u/s 11(5)
7
Schedule R
Reconciliation of Corpus of Schedule J and Balance sheet
Particulars
Corpus out of the donations
received for renovation or
repair of places notified u/s
80G(2)(b) on or after
01.04.2020
Other corpus
received on or after
01.04.2021
Corpus other than
(a) and (b)
(1)
(2)
(3)
A. Closing balance as on 31.03.2023 as per
Schedule J
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
45
B. Reasons of difference (+/-) (Bi+Bii+Biii)
i) Purchase of fixed asset
ii) Depreciation
iii) Any other reason (Please specify)
C. Closing balance as on 31.03.2023 as per
Balance sheet (A+B)
Schedule LA
Political Party
POLITICAL PARTY
1
A) Whether registered under section 29A of the Representation of People Act, 1951
Yes No
a
If yes, please enter registration number
b
Date of Registration
____/_____/_____
B) Whether recognised by the Election Commission of India
Yes No
a
If yes, date of recognition
2
Whether books of account were maintained? (tick as applicable )
Yes No
3
Whether the accounts have been audited? (tick as applicable )
Yes No
If yes, furnish the following information:-
a
Date of furnishing of the audit report (DD/MM/YYYY)
____/_____/_____
b
Name of the auditor signing the audit report
c
Membership No. of the auditor
d
Name of the auditor (proprietorship/ firm)
e
Proprietorship/firm registration No.
f
Permanent Account Number (PAN) /Aadhaar No. of the auditor
(proprietorship/ firm)
g
Date of audit report
____/_____/_____
4
Whether the report under sub-section (3) of section 29C of the Representation of
the People Act, 1951 for the financial year has been submitted?(tick as applicable
)
Yes No
If yes, then date of submission of the report (DD/MM/YYYY)
____/_____/______
5
a
Whether any voluntary contribution from any person in excess of twenty
thousand rupees was received during the year ? (tick as applicable )
Yes No
b
If yes, whether record of each voluntary contribution (other than
contributions by way of electoral bonds) in excess of twenty thousand
rupees (including name and address of the person who has made such
contribution) were maintained?
(tick as applicable )
Yes No
6
Whether any donation exceeding two thousand rupees was received otherwise
than by an account payee cheque or account payee bank draft or use of electronic
clearing system through a bank account or through electoral bond? (tick as
applicable )
Yes No
7
Please furnish the following information:-
a
Total voluntary contributions received by the party during the F.Y. (bd)
7a
b
Aggregate value of all the voluntary contributions received upto Rs.
20,000 during the F.Y.
7b
ci
Aggregate value of all the voluntary contributions received upto Rs.
2,000 in cash during the F.Y.
7ci
cii
Aggregate value of all the voluntary contributions received upto Rs.
2,000 other than in cash during the F.Y.
7cii
d
Aggregate value of all the voluntary contributions received more than
Rs. 20,000/- during the F.Y.
7d
Schedule ET
Electoral Trust
ELECTORAL TRUST
1
Whether books of account were maintained? (tick as applicable )
Yes No
2
Whether record of each voluntary contribution (including name, address and
PAN of the person who has made such contribution along with the mode of
contribution) were maintained? (tick as applicable )
Yes No
3
Whether record of each eligible political party to whom the distributable
contributions have been distributed (including name, address, PAN and
registration number of eligible political party) was maintained? (tick as applicable
)
Yes No
4
Whether the accounts have been audited as per rule 17CA(12)? (tick as
applicable )
Yes No
If yes, date of audit report in Form No.10BC (DD/MM/YYYY )
_____/_____/______
5
Whether the report as per rule 17CA(14) furnished to the Commissioner of
Income-tax or Director of Income-tax?(tick as applicable )
Yes No
6
Details of voluntary contributions received and amounts distributed during the
year
46
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
I
Opening balance as on 1st April
i
Ii
Voluntary contribution received during the year
ii
iii
Total (i + ii)
iii
Iv
Amount distributed to Political parties
iv
V
Amount spent on administrative and management functions of the Trust
(Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of incorporation
and 3 lakh for subsequent years whichever is lesser)
v
Vi
Total (iv + v)
vi
vii
Total amount eligible for exemption under section 13B (Sr.no. 6ii of
schedule ET if Amount distributed in 6iv is 95% of 6iii )(As per rule 17CA)
vii
viii
Closing balance as on 31st March (iii – vi)
viii
Schedule VC
Voluntary Contributions [to be mandatorily filled in by all persons filing ITR-7]
A
Domestic Contribution (Other than anonymous donations taxable u/s 115BBC)
i
Corpus donation (Aia +Aib)
Ai
a
Corpus representing donations received for the
renovation or repair of places notified u/s
80G(2)(b)
Aia
b
Corpus other than above
Aib
ii
Other than corpus donation
(a)
Grants Received from Government
Aiia
(b)
Grants Received
from
Companies
under
Corporate
Social
Responsibility
Aiib
(c)
Other specific grants
Aiic
(d)
Other Donations
Aiid
(e)
Total
Aiie
iii
Voluntary contribution Domestic (Ai + Aiie)
Aiii
B
Foreign contribution (other than anonymous donations taxable u/s 115BBC)
i
Corpus donation (Bia + Bib)
Bi
a
Corpus representing donations received for the
renovation or repair of places notified u/s
80G(2)(b)
Bia
b
Corpus other than above
Bib
ii
Other than corpus donation
Bii
iii
Foreign contribution (Bi + Bii)
Biii
iv
Specify the purpose for which foreign contribution has been received
Biv
Free text box
C
Total Contributions (Aiii + Biii)
C
D
Anonymous donations, chargeable u/s 115BBC [Applicable to assessee claiming
exemption u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) or
10(23C)(iiiad) or 10(23C)(iiiae)]
i
Aggregate of such anonymous donations received
i
ii
5% of total donations received at Sl. No C+Di or 1,00,000 whichever is
higher
ii
iii
Anonymous donations chargeable u/s 115BBC @ 30% (i – ii)
iii
Schedule AI
Aggregate of income derived during the previous year excluding Voluntary contributions [to be filled by
assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)]
AGGREGATE OF INCOME
1
Receipts from main objects
1
2
Receipts from incidental objects
2
3
Rent
3
4
Commission
4
5
Dividend income
5
6
Interest income
6
7
Agriculture income
7
8
Net consideration on transfer of capital asset
8
9
Any other income (specify nature and amount)
Nature
Amount
A
Pass through income/Loss (Fill schedule
PTI)
a
B
b
C
c
D
d
E
Total (9a+ 9b+ 9c +9d)
e
9e
10
Total (1 + 2 + 3 + 4 + 5 + 6+ 8 + 9)
10
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
47
Schedule A
Amount applied to stated objects of the trust/institution during the previous year from all sources referred to
in C1 to C7 of this table- [to be filled by assessee claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v)
or 10(23C)(vi) or 10(23C)(via)]
A
Application towards the expenditure of the trust/institution
Revenue
Capital
Total
1
Donation to trust or institution registered u/s 12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus
1
2
Religious
2
3
Relief of poor
3
4
Educational
4
5
Yoga
5
6
Medical relief
6
7
Preservation of environment
7
8
Preservation of monuments etc.
8
9
General public utility
9
10
Application which cannot be specifically identified under 1 to 9 above
10
11
Cost of new asset for claim of exemption u/s 11(1A) (restricted to the net
consideration)
11
12
Total (A1 to A11)
A12
B
Expenditure not allowed as application other than application out of source of fund
at C2 to C7 (B1 + B2 + B3 + B4+B5+B6+B7+B8)
Note: Amount entered in Sl. No. B should be out of Sl. No. A
B
1
Donation to trust or institution registered u/s 12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) towards Corpus
1
2
Donation to trust or institution registered u/s 12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) other than towards corpus in case of donations out of
accumulated income
2
3
Donation to trust or institution registered u/s 12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) not having same objects
3
4
Donation to any person other than trust or institution registered u/s 12AB or
approved u/s 10(23C)(iv)/(v)/(vi)/(via)
4
5
Application outside India for which approval as per proviso to section 11(1)(c)
is obtained
5
6
Application outside India for which approval as per proviso to section 11(1)(c)
is not obtained
6
7
Applied for any purpose beyond the objects of the trust or institution
7
8
Any other disallowable application
8
C
Source of fund to meet revenue and capital application in Row A
C
1
Income derived from the property/income earned during previous year
(Excluding corpus)
1
2
Income accumulated as under section 11(2) or third proviso to section 10(23C)
in earlier years
2
3
Income deemed to be applied in any preceding year under clause 2 of
Explanation 1 of section 11(1) (applicable only when exemption is claimed u/s
11 and 12)
3
4
Income of earlier years upto 15% accumulated or set apart
4
5
Corpus
5
6
Borrowed Fund
6
7
Any other (Please specify)
7
D
Total Amount applied during the previous year [A12-B-C2-C3-C4-C5-C6-C7]
D
E
Amount which was not actually paid during the previous year out of D
E
F
Amount actually paid during the previous year which accrued during any earlier
previous year but not claimed as application of income in earlier previous year
F
G
Total amount to be allowed as application (G=D-E+F)
G
Schedule IE- 1
Income and Expenditure statement [Applicable for assessees claiming exemption under sections 10(21),
10(22B), 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A),
10(46), 10(47)
1
Total receipts including any voluntary contribution
1
2
Application of income towards object of the institution
2
3
Accumulation of income
3
Schedule IE- 2
Income and Expenditure statement [Applicable for assessee claiming exemption under sections 10(23A),
10(24) ]
A
1
Total receipts including any voluntary contribution
1
2
Application of income towards object of the institution
2
3
Accumulation of income
3
B
1
Do you have any income which is taxable? If Yes Please provide details (Tick )
Yes No
48
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a
Income from House Property? (If yes, Please fill Schedule HP)
1a
Yes No
b
Income from Business or Profession (If yes, Please fill Schedule BP)
1b
Yes No
c
Income from Capital gains (If yes, Please fill Schedule CG)
1c
Yes No
d
Income from other Sources (If yes, Please fill Schedule OS)
1d
Yes No
Schedule IE- 3
Income and Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiab) or 10(23C)(iiiac)] (please fill up address for each institution separately):
1
Objective of the institution (drop down to be provided - Educational / Medical)
1
2
Addresses where activity is carrying out
2
3
Total receipts including any voluntary contribution
3
4
Government Grants out of Sl. No. 3 above
4
5
Amount applied for objective
5
6
Balance accumulated
6
Schedule IE- 4
Income and Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiad) or 10(23C)(iiiae)] (please fill up address for each institution separately):
1
Objective of the institution (drop down to be provided - Educational / Medical)
1
2
Addresses where activity is carrying out
2
3
Gross Annual receipts
3
4
Amount applied for objective
4
5
Balance accumulated
5
Schedule HP
Details of Income from House Property (Please refer to instructions) (Drop down to be provided indicating
ownership of property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country
PIN Code/ Zip
Code
Is the property co-owned? Yes No (if ―YES‖ please enter following details)
Assessee‘s percentage of share in the property
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner(s)
(optional)
Percentage Share in Property
I
II
[Tick the applicable
option]
Let out
Deemed let out
Name(s) of
Tenant (if let
out)
PAN/Aadhaar No. of Tenant(s) (if
available)
PAN/TAN/Aadhaar No. of Tenant(s)
(if TDS credit is claimed)
I
II
a Gross rent received or receivable or letable value (higher of the two, if let out for
whole of the year, lower of the two, if let out for part of the year)
1a
b The amount of rent which cannot be realized
1b
c Tax paid to local authorities
1c
d Total (1b + 1c)
1d
e Annual value (1a – 1d)
1e
f 30% of 1e
1f
g Interest payable on borrowed capital
1g
h Total (1f + 1g)
1h
i Arrears/Unrealised rent received during the year less 30%
1i
j Income from house property 1 (1e – 1h + 1i)
1j
2
Address of property 2
Town/ City
State
Country
PIN Code/ Zip
Code
Is the property co-owned? Yes No (if ―YES‖ please enter following details)
Assessee‘s percentage of share in the property
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner(s)
(optional)
Percentage Share in Property
I
II
[Tick the applicable
option]
Let out
Deemed let out
Name(s) of
Tenant (if let
out)
PAN/Aadhaar No. of Tenant(s)
(Please see note)
PAN/TAN/Aadhaar No. of Tenant(s)
(Please see note)
I
II
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
49
a Gross rent received/ receivable/ letable value (higher of the two, if let out for whole
of the year, lower of the two, if let out for part of the year)
2a
b The amount of rent which cannot be realized
2b
c Tax paid to local authorities
2c
d Total (2b + 2c)
2d
e Annual value (2a – 2d)
2e
f 30% of 2e
2f
g Interest payable on borrowed capital
2g
h Total (2f + 2g)
2h
i Arrears/Unrealised rent received during the year less 30%
2i
j Income from house property 2 (2e – 2h + 2i)
2j
3 Pass through income/Loss if any *
3
4
Income under the head ―Income from house property‖ (1j + 2j + 3)
(if negative take the figure to 2i of schedule CYLA)
4
NOTE► Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule CG
Capital Gains
CAPITAL GAINS
A Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents)
Short-term Capital Gains
1
From sale of land or building or both (fill up details separately for each property) (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 54D/ 54G/54GA (Specify details
in item D below)
1d
e Short-term Capital Gains on Immovable property (1c - 1d)
A1e
F In case of transfer of immovable property, please furnish the following details (see note)
S.No. Name of
buyer(s)
PAN/Aadhaar
No. of buyer(s) Percentage share
Amount
Address of
property,
Country
code, Zip
code
Pin code
State
NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is
quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2
From slump sale
A
i
Fair market value as per rule 11UAE(2)
2ai
ii
Fair market value as per rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aiii
B Net worth of the under taking or division
2b
C Short term capital gains from slump sale (2aiii-2b)
A2c
3
From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business
trust on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII)
a Full value of consideration
3a
b Deductions under section 48
I
Cost of acquisition without indexation
bi
Ii
Cost of Improvement without indexation
bii
Iii
Expenditure wholly and exclusively in connection with
transfer
biii
Iv
Total (i + ii + iii)
biv
c Balance (3a – biv)
3c
50
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising
out of sale of such asset to be ignored (Enter positive value
only)
3d
e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d)
A3e
4
For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian
company (to be computed with foreign exchange adjustment under first proviso to section 48)
a STCG on transactions on which securities transaction tax (STT) is paid
A4a
b STCG on transactions on which securities transaction tax (STT) is not paid
A4b
5
For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per
section 115AD
a
i In case securities sold include shares of a company other than quoted
shares, enter the following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii Full value of consideration in respect of securities other than
unquoted shares
aii
iii Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with
transfer
biii
iv
Total (i + ii + iii)
biv
c Balance (5aiii – biv)
5c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if
security bought/acquired within 3 months prior to record
date and dividend/income/bonus units are received, then loss
arising out of sale of such security to be ignored (Enter
positive value only)
5d
e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d)
A5e
6
From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
A
i In case assets sold include shares of a company other than quoted
shares, enter the following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
ii Full value of consideration in respect of assets other than
unquoted shares
aii
iii Total (ic + ii)
aiii
B Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with
transfer
biii
iv Total (i + ii + iii)
biv
C Balance (6aiii – biv)
6c
D
In case of asset (security/unit) loss to be disallowed u/s 94(7)
or 94(8)- for example if asset bought/acquired within 3
months prior to record date and dividend/income/bonus
units are received, then loss arising out of sale of such asset
to be ignored (Enter positive value only)
6d
E Deemed short term capital gains on depreciable assets
6e
f Deduction under section 54D/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 unutilised 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?
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
51
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 unutilised
in Capital gains account (X)
Year in which asset
acquired/constructed
Amount utilised out
of Capital Gains
account
i
2019-20
54D/54G/54GA
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 + b)
A7
8
Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI)
(A8a+A8b + A8c)
A8
a Pass Through Income/Loss in the nature of Short Term Capital
Gain, chargeable @ 15%
A8a
b Pass Through Income/Loss in the nature of Short Term Capital
Gain, chargeable @ 30%
A8b
c Pass Through Income/Loss in the nature of Short Term Capital
Gain, chargeable at applicable rates
A8c
9
Amount of STCG included in A1 – A8 but 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 chargeable to tax in India as per DTAA
A9a
b
Total amount of STCG chargeable to tax at special rates in India as per DTAA
A9b
10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8-A9a )
A10
B Long-term capital gain (LTCG) (Sub-items 6, 7and 8 are not applicable for residents)
Long-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property)(in case of co-
ownership, enter your share of Capital Gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
I Full value of consideration received/receivable
ai
Ii Value of property as per stamp valuation authority
aii
Iii
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains [in case (aii) does not exceed 1.10 times
(ai), take this figure as (ai), or else take (aii)]
aiii
b Deductions under section 48
i Cost of acquisition
bi
iia Cost of acquisition with indexation
biia
iib Total Cost of Improvement with indexation
biib
(a)Cost of improvement
(b)Year of improvement
(c)Cost of Improvement with indexation
Add row
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total (biia + biib + biii)
biv
c Balance (aiii – biv)
1c
d Deduction under section 54D/54EC/54G/54GA (Specify details in item D
below)
1d
e Long-term Capital Gains on Immovable property (1c - 1d)
B1e
f In case of transfer of immovable property, please furnish the following
details (see note)
S.No. Name of
buyer(s)
PAN/
Aadhaar No.
of buyer(s)
Percentage
share
Amount
Address of
property,
Country code,
Zip code
Pin code
State
NOTE► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section
194-IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share
and amount.
2 From slump sale
a
i
Fair market value as per rule 11UAE(2)
2ai
ii Fair market value as per rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aiii
b Net worth of the under taking or division
2b
c Balance (2aiii – 2b)
2c
52
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
d Deduction u/s 54EC
2d
e Long term capital gains from slump sale (2c-2d)
B2e
3 From sale of bonds or debenture (other than capital indexed bonds issued by
Government)
a Full value of consideration
3a
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with
transfer
biii
iv
Total (bi + bii +biii)
biv
c LTCG on bonds or debenture - (3a-biv)
B3c
4 From sale of listed securities (other than a unit) or zero coupon bonds where
proviso under section 112(1) is applicable
a
Full value of consideration
4a
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with
transfer
biii
iv Total (bi + bii +biii)
biv
c
Long Term Capital Gains on assets at B4 (4a – biv)
4c
5 From sale of equity share in a company or unit of equity oriented fund or unit of
a business trust on which STT is paid under section 112A
Long-term Capital Gains on sale of capital assets at B5
B5
6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to
be computed with foreign exchange adjustment under first proviso to section 48)
LTCG computed without indexation benefit
B6
7
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c),
(ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC,
(iv) securities by FII as referred to in sec. 115AD
a
i In case securities sold include shares of a company other than
quoted shares, enter the following details
a Full value of consideration received/receivable in
respect of unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted
shares adopted as per section 50CA for the purpose of
Capital Gains (higher of a or b)
ic
ii Full value of consideration in respect of securities other
than unquoted shares
aii
iii Total (ic + ii)
aiii
b
Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in connection with
transfer
biii
iv Total (bi + bii +biii)
biv
c
Long-term Capital Gains on assets at 7 above in case of NON-
REESIDENT (aiii-biv)
B7c
8
For NON-RESIDENTS - From sale of equity share in a company or unit of
equity oriented fund or unit of a business trust on which STT is paid under
section 112A
Long-term Capital Gains on sale of capital assets at B8
B8
9 From sale of assets where B1 to B8 above are not applicable
a
i
In case assets sold include shares of a company other than
quoted shares, enter the following details
a Full value of consideration received/receivable in respect
of unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed manner
ib
c Full value of consideration in respect of unquoted shares
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ic
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
53
ii
Full value of consideration in respect of assets other than
unquoted shares
aii
iii
Total (ic + ii)
aiii
b Deductions under section 48
i
Cost of acquisition with indexation
bi
ii
Cost of improvement with indexation
bii
iii
Expenditure wholly and exclusively in connection with transfer biii
iv
Total (bi + bii +biii)
biv
c Balance (aiii – biv)
9c
d Deduction under section 54D//54G/54GA (Specify details in item D below)
9d
e Long-term Capital Gains on assets at B9 above (9c- 9d)
B9e
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
unutilized in Capital
gains account (X)
Year in which asset
acquired/constructed
Amount utilised out
of Capital Gains
account
i
2019-20
54D//54G/54GA
b Amount deemed to be long-term capital gains, other than at ‗a‘
Amount deemed to be long-term capital gains (Xi + b)
B10
11 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI)
(B11a1+11a2 + B11b)
B11
a1 Pass Through Income/ Loss in the nature of Long Term Capital Gain,
chargeable @ 10% u/s 112A
B11a1
a2 Pass Through Income/Loss in the nature of Long Term Capital Gain,
chargeable @ 10% under sections other than 112A
B11a2
B Pass Through Income/ Loss in the nature of Long Term Capital Gain,
chargeable @ 20%
B11b
12
Amount of LTCG included in items B1 to B11 but not chargeable to tax or chargeable at
special rates in India as per DTAA
Sl. No. Amount
of income
Item No. B1 to
B11 above in
which included
Country
name &
Code
Article
of
DTAA
Rate as per
Treaty
(enter NIL, if not
chargeable)
Whether TRC
obtained
(Y/N)
Section of I.T.
Act
Rate as per I.T.
Act
Applicable
rate [lower
of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of LTCG not chargeable to tax in India as per DTAA
B12a
b
Total amount of LTCG chargeable to tax at special rates in India as per DTAA
B12b
13 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11-
12a]
B13
C1 Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii 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
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
(not exceeding fifty lakh rupees)
bii
iii
Date of investment
biii
dd/mm/yyyy
iv
Amount of deduction claimed
biv
c
Deduction claimed u/s 54G
i
Date of transfer of original asset
ci
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or construction
of new asset
cii
iii
Date of purchase/construction of new asset in an area
other than urban area
ciii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme
before due date
civ
54
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
v
Amount of deduction claimed
dv
e Total deduction claimed (1a + 1b + 1c + 1d)
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)
Sl.
Type of
Capital
Gain
Gain of current year
(Fill this column only
if computed figure is
positive)
Short term capital loss set off
Long term capital loss set off
Current
year‘s
capital
gains
remaining
after set off
(9=1-2-3-4-5-
6-7-8)
15%
30%
applicable
rate
DTAA rates
10%
20%
DTAA rates
1
2
3
4
5
6
7
8
9
i
Loss to be
set off
(Fill this
row
if figure
computed
is
negative)
(A3e*+
A4a*+
A8a*)
(A5e*+
A8b*)
(A1e*+
A2c*+A4b*+A6
g* +A7*+A8c*)
A9b
(B4c*+ B5*+
B7c*+ B8*+
B9e*
B11a1*+B11a
2*)
(B1e*+
B2e*+B3c*+B6*+
B9e*+ B10*+
B11b*)
B12b
ii Short
term
capit
al
gain
15%
(A3e*+ A4a*+
A8a*)
iii
30%
(A5e*+ A8b*)
iv
applicable
rate
(A1e*+
A2c*+A4b*+A6
g* +A7*+A8c*)
v
DTAA
rates
A9b
vi Long
term
capit
al
gain
10%
(B4c*+ B5*+
B7c*+ B8*+
B9e*+
B11a1*+B11a2*
)
vii
20%
(B1e*+
B2e*+B3c*+B6
*+B9e*+ B10*+
B11b*)
viii
DTAA
rates
B12b
ix Total loss set off (ii + iii + iv + v
+ vi + vii + viii)
x Loss remaining after set off (i-ix)
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of
STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the amount
of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
Schedule VDA
Income from transfer of virtual digital assets u/s 115BBH
Sl. No.
Date
of
Acquisition
Date
of
Transfer
Head
under
which income to
be
taxed
(Business/Capital
Gain)
Cost of Acquisition
(In case of gift;
a. Enter the amount
on which tax is paid
u/s 56(2)(x) if any
b. In any other case
cost
to
previous
owner)
Consideration
Received
Income
from
transfer
of
Virtual
Digital
Assets (enter nil
in case of loss)
(Col. 6 – Col. 5)
(Col. 1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
Add Rows
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
55
A. Total (Sum of all Positive Incomes of Business Income in Col. 7)
(Item No. 3d of
Schedule BP)
B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of
Schedule CG)
Schedule OS
Income from other sources
1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
OTHER SOURCES
a Dividends, Gross (ai+aii)
1a
i
Dividend income other than (ii)
ai
ii Dividend income u/s 2(22)(e)
aii
b Interest, Gross (bi + bii + biii + biv + bv)
1b
i From Savings Bank
bi
ii From Deposits (Bank/ Post Office/ Co-
operative Society)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass-through
income/Loss
biv
v Others
bv
c Rental income from machinery, plants, buildings, etc., Gross
1c
d Income of the nature referred to in section 56(2)(x) which is
chargeable to tax (di + dii + diii + div + dv)
1d
i Aggregate value of sum of money received without
consideration
di
ii In case immovable property is received without
consideration, stamp duty value of property
dii
iii
In case immovable property is received for inadequate
consideration, stamp duty value of property in excess of
such consideration as adjusted as per section 56(2)(x)
diii
iv In case any other property is received without
consideration, fair market value of property
div
v
In case any other property is received for inadequate
consideration, fair market value of property in excess of
such consideration
dv
e Any other income (please specify nature)
1e
Sl.no
Nature
Amount
Income due to disallowance of
exemption under clauses of section
10
Rows can be added as required
2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e elements related to Sl. no 1)
2
a Income from winnings from lotteries, crossword puzzles
etc.
2a
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
cxv)
2c
i
Dividends received by non-resident
foreign
company
chargeable
u/s
115A(1)(a)(i)
ci
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
56
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
vi Interest referred to in section 194LD -
chargeable u/s 115A(1)(a)(iiab)
cvi
vii
Distributed
income
being
interest
referred to in section 194LBA -
chargeable u/s 115A(1)(a)(iiac)
cvii
viii
Income from units of UTI or other
Mutual Funds specified in section
10(23D),
purchased
in
Foreign
Currency
-
chargeable
u/s
115A(1)(a)(iii)
cviii
ix
Income from royalty or fees for
technical
services
received
from
Government or Indian concern -
chargeable u/s 115A(1)(b)
ix
x
Income by way of interest from bonds
purchased in foreign currency by non-
residents - chargeable u/s 115AC
cx
xi
Income by way of dividends from
GDRs purchased in foreign currency
by non-residents - chargeable u/s
115AC
cxi
xii
Income received by an FII in respect of
securities (other than units referred to
in section 115AB) - chargeable u/s
115AD(1)(i)
cxii
xiii
Income received by an FII on bonds or
Government securities referred to in
section 194LD – chargeable as per
proviso to section 115AD(1)(i)
cxiii
xiv
Income received by non-residents
sportsmen or sports associations
chargeable u/s 115BBA
cxiv
d Pass through income in the nature of income from other sources chargeable at
special rates (drop down to be provided)
2d
e Amount included in 1 and 2 above, which 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,
1b to 1d,
2a, 2c &
2d in
which
included
Country
name and
Code
Article
of
DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as
per I.T.
Act
Applicable
rate
[lower of
(6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3 Deductions under section 57(other than those relating to income chargeable at special rates
under 2a, 2b, 2c, 2d & 2e)
a Expenses / Deductions (other than entered in c) 3a
b Depreciation (available only if income offered
in 1c of "schedule OS")
3b
c Interest expenditure on dividend u/s 57(i)
(available only if income offered in 1a )-
3c
ci Eligible Interest expenditure u/s 57(i) – computed
value
3ci
d Total
3d
4 Amounts not deductible u/s 58
4
5 Profits chargeable to tax u/s 59
5
6 Net income from other sources chargeable at normal applicable rates (1 (after reducing
income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)
6
7 Income from other sources (other than from owning race horses) (2+6) (enter 6 as nil, if
negative)
7
8 Income from the activity of owning and maintaining race horses
a Receipts
8a
b Deductions under section 57 in relation to
receipts at 8a only
8b
c Amounts not deductible u/s 58
8c
d Profits chargeable to tax u/s 59
8d
e Balance (8a - 8b + 8c + 8d)
8e
9 Income under the head ―Income from other sources‖ (7 + 8e) (take 8e as nil if negative)
9
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
57
10 Information about accrual/receipt of income from Other Sources
S.
No.
Other Source
Income
Upto 15/6 From 16/6 to
15/9
From 16/9
to 15/12
From 16/12
to 15/3
From 16/3
to 31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Income by way of
winnings from
lotteries,
crossword
puzzles, races,
games, gambling,
betting etc.
referred to in
section 2(24)(ix)
2
Dividend Income
referred in Sl. No.
1a(i)
3
Dividend Income
u/s 115A(1)(a)(i)
@ 20%
(Including PTI
4
Dividend Income
u/s 115AC @
10%
5
Dividend Income
(other than units
referred to in
section 115AB)
u/s 115AD(1)(i) @
20% (Including
PTI Income)
6
Dividend income
chargeable at
DTAA Rates
w.r.t.1a(i)
Schedule OA General
Do you have any income under the head business and profession? Yes No (if ―yes‖ please enter following
details)
1 Nature of Business or profession (refer to the instructions)
1
2 Number of branches
2
3 Method of accounting employed in the previous year (Tick) mercantile
cash
3
4 Is there any change in method of accounting (Tick) Yes
4
5
Effect on the profit because of deviation, if any, in the method of accounting
employed in the previous year from accounting standards prescribed under section
145A
5
6 Method of valuation of closing stock employed in the previous year
6
a Raw Material (if at cost or market rates whichever is less write 1, if at cost
write 2, if at market rate write 3)
6a
b Finished goods (if at cost or market rates whichever is less write 1, if at cost
write 2, if at market rate write 3)
6b
c Is there any change in stock valuation method (Tick) Yes
No
6c
d Effect on the profit or loss because of deviation, if any, from the method of
valuation prescribed under section 145A
6d
Schedule BP
Computation of income from business or profession
INCOME FROM
BUSINESS OR
PROFESSION
A From business or profession other than speculative business and specified business
1
Profit before tax as per income and expenditure account (as applicable)
1
2a Net profit or loss from speculative business included in 1 (enter –ve sign in case of
loss)
2a
2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign in
case of loss)
2b
3
Income/ receipts credited to profit and loss account a House property
3a
58
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
considered under other heads of income or chargeable u/s
115BBH
b Capital gains
3b
c Other sources
3c
ci Dividend income
3ci
cii other than
Dividend income
3cii
d
u/s 115BBH (net of
Cost of Acquisition,
if any)
3d
(Item No. A
of Schedule
VDA)
4
Profit or loss included in 1, which is referred to in section 44AE
4
5
Income credited to Profit and Loss account (included in 1) which is exempt
a
Share of income from firm(s)
5a
b
Share of income from AOP/ BOI
5b
c
Any other exempt income (specify nature and
amount)
i
ci
ii
cii
iii Total (ci + cii)
5ciii
d
Total exempt income
5d
6
Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 4– 5d)
6
7
Expenses debited to profit and loss account considered
under other heads of income
a House property
7a
b Capital gains
7b
c Other sources
7c
8
Total (7a + 7b + 7c)
8
9
Adjusted profit or loss (6+8)
9
10 Depreciation and amortization debited to profit and loss account
10
11 Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and 32(1)(iia)
11i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
11ii
iii Total (11i+11ii)
11iii
12
Profit or loss after adjustment for depreciation (9+10-11iii)
12
13 Amounts debited to the profit and loss account, to the extent disallowable under
section 36
13
14 Amounts debited to the profit and loss account, to the extent disallowable under
section 37
14
15 Amounts debited to the profit and loss account, to the extent disallowable under
section 40
15
16 Amounts debited to the profit and loss account, to the extent disallowable under
section 40A
16
17 Any amount debited to profit and loss account of the previous year but disallowable
under section 43B
17
18
Interest disallowable under section 23 of the Micro, Small and Medium Enterprises
Development Act, 2006
18
19 Deemed income under section 41
19
20 Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/ 35ABB/ 35AC/
40A(3A)/ 33AC/ 72A
20
21 Deemed income under section 43CA
21
22 Any other item of addition under section 28 to 44DB
22
23
Any other income not included in profit and loss account/any other expense not
allowable (including income from salary, commission, bonus and interest from
firms in which company is a partner)
23
24 Total (13+ 14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23)
24
25 Deduction allowable under section 32(1)(iii)
25
26 Amount allowable as deduction under section 32AC
26
27
Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount
debited to profit and loss account (if amount deductible under section 35 or 35CCC or
35CCD is lower than amount debited to P&L account, it will go to item 23)
27
28 Any amount disallowed under section 40 in any preceding previous year but
allowable during the previous year
28
29 Any amount disallowed under section 43B in any preceding previous year but
allowable during the previous year
29
30 Any other amount allowable as deduction
30
31 Decrease in profit or increase in loss on account of ICDS adjustments and deviation
in method of valuation of stock
31
32 Total (25+26+27+28+29+30+31)
32
33 Income (12+24-32)
33
34 Profits and gains of business or profession deemed to be under -
i
Section 44AE
34i
35 Net profit or loss from business or profession other than speculative and specified business (33+34)
35
36
Net Profit or loss from business or profession other than speculative business and specified business
after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as
in 35)
A36
B Computation of income from speculative business
37 Net profit or loss from speculative business as per profit or loss account
37
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
59
38 Additions in accordance with section 28 to 44DB
38
39 Deductions in accordance with section 28 to 44DB
39
40 Income from speculative business ) (37+38-39)
B40
C Computation of income from specified business under section 35AD
41 Net profit or loss from specified business as per profit or loss account
41
42 Additions in accordance with section 28 to 44DB
42
43 Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i) 35AD, (ii)
32 or 35 on which deduction u/s 35AD is claimed)
43
44 Profit or loss from specified business ) (41+42-43 )
44
45 Deductions in accordance with section 35AD(1)
45
46 Income from Specified Business) (44-45)
C46
47 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected
from drop down menu)
C47
D.48 Income chargeable under the head ‗Profits and gains from business or profession‘ (A36+B40+C46)
E Intra head set off of business loss of current year
Sl. Type of Business income
Income of current year (Fill
this column only if figure is
zero or positive)
Business loss set off
Business income remaining after set off
(1)
(2)
(3) = (1) – (2)
i
Loss to be set off (Fill this row
only if figure is negative)
(A36)
ii
Income from speculative
business
(B40)
iii Income from specified business
(C46)
iv Total loss set off (ii + iii)
v
Loss remaining after set off (i – iv)
Schedule CYLA Details of Income after set-off of current years losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.
No.
Head/ Source of
Income
Income of
current year
(Fill this
column only if
income is zero
or positive)
House property loss of
the current year set off
Business Loss
(other than speculation
or specified business
loss) of the current year
set off
Other sources loss
(other than loss
from race horses) of
the current year set
off
Current year‘s
Income
remaining after
set off
Total loss
(4 of Schedule –HP)
Total loss
((2v of item E) of
Schedule-BP)
Total loss
(6 of Schedule-OS)
1
2
3
4
5=1-2-3-4
Loss to be adjusted ->
i
House property
ii
Business (excluding
speculation income and
income from specified
business)
iii Speculation income
iv
Specified business
income u/s 35AD
v
Short-term capital gain
taxable @15%
Vi Short-term capital gain
taxable @ 30%
Vii
Short-term capital gain
taxable at applicable
rates
viii
Short-term capital gain
taxable at special rates
in India as per DTAA
ix
Long term capital gain
taxable@ 10%
X
Long term capital gain
taxable @ 20%
Xi
Long term capital gains
taxable at special rates
in India as per DTAA
xii
Net Income from
Other sources
(excluding profit from
owning race horses and
winnings from lottery)
xiii
Profit from owning and
maintaining race
horses
xiv Total loss set-off
xv Loss remaining after set-off
60
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115UA, 115UB
PASS THROUGH INCOME
Sl.
Investment
entity covered
by section
115UA/115UB
Name of
business
trust/
investment
fund
PAN of
the
business
trust/
investment
fund
Sl.
Head of income
Current
year
income
Share of
current
year loss
distributed
by
Investment
fund
Net
Income/Loss
9=7-8
TDS
on such
amount,
if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(drop down to
be provided)
i
House property
ii
Capital Gains
A
Short term
ai
Section 111A
aii
Others
B
Long term
bi
Section 112A
bii
Sections
other
than
112A
iii
Other Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
A
u/s
10
(23FBB)
B
u/s …………..
C
u/s …………
2.
i
House property
ii
Capital Gains
A
Short term
ai
Section 111A
aii
Others
B
Long term
bi
Section 112A
bii
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 …………..
C
u/s …………
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule SI Income chargeable to tax at special rates [Please see instruction]
SPECIAL RATE
Sl. No.
Section
Special
rate (%)
Income
(i)
Tax thereon
(ii)
1
111A (STCG on shares where STT paid)
15
2
115AD (STCG for FIIs on securities where STT not paid)
30
3
112 proviso (LTCG on listed securities/ units without
indexation)
10
4
115AC (LTCG for non-resident on bonds/GDR)
10
5
115AD (LTCG for FII on securities)
10
6
112 (LTCG on others)
20
7
112A(LTCG on equity shares/units of equity oriented
fund/units of business trust on which STT is paid)
10
8
STCG chargeable at special rates in India as per DTAA
9
LTCG Chargeable at special rates in India as per DTAA
10
115AC (Income by way interest received by non-resident from
bonds or GDR purchased in foreign currency)
10
11
115AC (Income by way of Dividend received by non-resident
from bonds or GDR purchased in foreign currency
10
12
115BB (Winnings from lotteries, puzzles, races, games
etc.)
30
13
115BBH- Tax on Income from Virtual Digital asset
(i) Income under head business or profession
30
(3d of Schedule BP)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
61
(ii) Income under head Capital gain
30
(C2 of Schedule CG)
14
115BBE (Income under section 68, 69, 69A, 69B, 69C or
69D)
60
15
Any other income chargeable at special rate (Please
choose from drop down menu)
(part of 2c of
schedule OS)
16
Income from other sources chargeable at special rates in
India as per DTAA
(part of 2e of
schedule OS)
17
Income in the nature of Short Term Capital Gain
chargeable @ 15%
15
18
Pass through Income in the nature of Short Term Capital Gain
chargeable @ 30%
30
19
Pass Through Income in the nature of Long Term
Capital Gain chargeable @ 10%
10
20
Pass Through Income in the nature of Long Term
Capital Gain chargeable @ 20%
20
21
Pass through Income in the nature of Long Term Capital Gain
chargeable @ 10% other than section 112A
10
22
Pass through income in the nature of income from other
source chargeable at special rates
(2d of schedule OS)
Total
Schedule 115TD Accreted income under section 115TD (Applicable if exemption claimed u/s 11 and 12 or
10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
1 Aggregate Fair Market Value (FMV) of total assets of specified person
1
2 Less: Total liability of specified person
2
3 Net value of assets (1 – 2)
3
4
(i) FMV of assets directly acquired out of income referred to
in section 10(1)
4i
(ii)
FMV of assets acquired during the period from the date
of creation or establishment to the effective date of
registration/provisional registration u/s 12AB, if benefit
u/s 11 and 12 not claimed during the said period
4ii
(iii) FMV of assets transferred in accordance with third
proviso to section 115TD(2)
4iii
(iv) Total (4i + 4ii + 4iii)
4iv
5 Liability in respect of assets at 4 above
5
6 Accreted income as per section 115TD [3 – (4iv – 5)]
6
7 Additional income-tax payable u/s 115TD at maximum marginal rate
7
8 Interest payable u/s 115TE
8
9 Specified date u/s 115TD
9
10 Additional income-tax and interest payable
10
11 Tax and interest paid
11
12 Net payable/refundable (10 - 11)
12
13 Date(s) of deposit of tax on accreted income
Date 1
DD/MM/YYYY
Date 2
DD/MM/YYYY
Date 3
DD/MM/YYYY
14 Name of Bank and Branch
15 BSR Code
16 Serial number of challan
17 Amount deposited
Schedule 115BBI Specified income of certain institutions under section 115BBI
Particulars
Amount
1
Deemed income referred in Explanation 4 to the third proviso to section
10(23C) or section 11(3)
1
<Total of Col 15 of Schedule I
>
2
Deemed income referred under section 11(1B)
2
< Total of Col 8 of Schedule
D>
3
Income which is deemed to be income under the twenty-first proviso to section
10(23C) or which is excluded from the total income as per section 13(1)(c)
3
4
Income which is not exempt under section 10(23C) on account of violation of
clause (b) of the third proviso of section 10(23C) or which is excluded from the
total income as per section 13(1)(d)
4
5
Income which is not excluded from the total income as per section 11(1)(c)
5
6
Income accumulated or set apart in excess of fifteen per cent of the income
where such accumulation is not allowed under any specific provision of this
Act;
6
7
Total (total of Sl. No. 1 to 6)
7
62
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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 ASSETS
A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on
31st December, 2022)
Sl
No
Country
name
Country
code
Name of
financial
institution
Address
of
financial
institution
ZIP
code
Account
number
Status
Account
opening date
Peak
balance
during the
period
Closing
balance
Gross interest
paid/credited
to the account
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st
December, 2022
Sl
No
Countr
y name
Country
code
Name of
financial
institution
Address
of
financial
institution
ZIP
code
Account
number
Status
Account
opening
date
Peak
balance
during the
period
Closing
balance
Gross amount
paid/credited to the
account during the period
(drop down to be provided
specifying nature of
amount viz.
interest/dividend/proceeds
from sale or redemption of
financial assets/ other
income)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
63
A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year
ending as on 31st December, 2022
Sl
No
Countr
y name
Country
code
Name of
entity
Address
of entity
ZIP
code
Nature
of entity
Date of
acquiring
the
interest
Initial
value of
the
investment
Peak value
of
investment
during the
period
Closing
value
Total gross
amount
paid/credited
with respect
to the
holding
during the
period
Total gross
proceeds
from sale or
redemption
of
investment
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(i)
(ii)
A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during
the calendar year ending as on 31st December, 2022
Sl
No
Countr
y 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, 2022
Sl
No
Count
ry
Name
and
code
Zip
Code
Nature
of entity
Name and
Address of
the Entity
Nature of
Interest-
Direct/
Beneficial
owner/
Beneficiary
Date
since held
Total
Investment
(at cost) (in
rupees)
Income accrued
from such
Interest
Nature of
Income
Income taxable and offered in
this return
Amount 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, 2022
Sl
No
Count
ry
Name
and
code
Zip
Code
Address of the
Property
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment
(at cost) (in
rupees)
Income derived
from the
property
Nature of
Income
Income taxable and offered in
this return
Amount Schedule
where
offered
Item
number of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as
on 31st December, 2022
Sl
No
Count
ry
Name
and
code
Zip
Code
Nature of Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment
(at cost) (in
rupees)
Income derived
from the asset
Nature of
Income
Income taxable and offered in
this return
Amount Schedule
where
offered
Item
number of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during
the calendar year ending as on 31st December, 2022 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
Institution
Country
Name
and
Code
Zip
Code
Name of
the
account
holder
Account
Number
Peak Balance/
Investment
during the
year (in
rupees)
Whether income
accrued is
taxable in your
hands?
If (7) is
yes,
Income
accrued
in the
account
If (7) is yes, Income offered in
this return
Amount Schedule
where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3a)
(3b)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl
No
Count
ry
Zip
Code
Name and
address of
Name and
address of
Name
and
Name and
address of
Date since
position
Whether
income derived
If (8) is
yes,
If (8) is yes, Income offered in
this return
64
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Name
and
code
the trust
trustees
address
of
Settlor
Beneficiaries
held
is taxable in
your hands?
Income
derived
from the
trust
Amount 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
No
Count
ry
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)
(ii)
NOTE ► Please refer to instructions for filling out this schedule.
SCHEDULE SH
SHAREHOLDING OF UNLISTED COMPANY
If you are an unlisted company, please furnish the following details;-
Details of shareholding at the end of the previous year
Name of the
shareholder
Residential
status in India
Type of
share
PAN
Date of
acquisition
Number of
shares held
Face value per
share
Issue Price per
share
Amount
received
Details of equity share application money pending allotment at the end of the previous year
Name of the
applicant
Residential
status in
India
Type of
share
PAN
Date of
application
Number of
shares applied
for
Application
money
received
Face value per share
Proposed issue
price
Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year
Name of the
shareholder
Residential
status in
India
Type
of
share
PAN
Number
of shares
held
Face
value per
share
Issue
Price per
share
Amount
received
Date of
acquisition
Date on
which cease
to be
shareholder
Mode of
cessation
In case of
transfer,
PAN of the
shareholde
r
PART-B
Part B – TI
STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2023
Part B1 – Applicable if exemption is being claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) and
where Part B3 is not applicable.
1
Voluntary Contributions other than Corpus and anonymous donations taxable u/s
115BBC [(C- Ai-Bi ) of Schedule VC]
1
2
Voluntary contribution forming part of corpus other than anonymous donations taxable
u/s 115BBC [(A + B) of schedule Part B-TI -Part B1]
Note: If conditions specified in Section 11 and 12 are violated, this field will be considered
for adjustment under section 143(1)
2
A
Corpus representing donations received for the renovation or repair of places
notified u/s 80G(2)(b)
[Aia +Bia of Schedule VC]
A
B
Corpus other than above [Aib +Bib of Schedule VC]
B
3
Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv), 10(23C)(v),
10(23C)(vi) and 10(23C)(via) derived during the previous year excluding Voluntary
contribution included in 1 above (10 of Schedule AI)
3
4
Amount eligible for exemption under section 11(1)(c)
4
A
Approval number given by the Board
A
B
Date of approval by board
B
5
Income to be applied (1+2+3-4)
5
6
Application of income for charitable or religious purposes or for the stated objects of the
trust/institution:-
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
65
i
Amount applied during the previous year [Excluding application from borrowed
fund, deemed application, previous year accumulation upto 15% etc, i.e. not from
the income of prev. year] [Sr.no. G from Schedule A]
6i
ii
Repayment of loan during the previous year- [Sr.no. 4 of table A2 of Schedule J]
6ii
iii
Amount applied during the previous year- invested or deposited back into specified
mode of Corpus fund (disallowed earlier on application of fund for object of
trust/institution) invested or deposited back, into one or more of the forms or modes
specified in Section 11(5) maintained specifically for such corpus, from the income of
that year and to the extent of such investment or deposit [Sr.no. 4 of table A1 of Schedule
J]
6iii
iv
Amount deemed to have been applied during the previous year as per clause (2) of
Explanation to section 11(1) < Col 2 of Schedule D for FY 2022-23>
6iv
A
If (iv) above applicable, whether option in Form No. 9A has been furnished to
the Assessing Officer
A
B
If yes, date of furnishing Form No. 9A (DD/MM/YYYY)
B
v
Amount accumulated or set apart for application to charitable or religious purposes
or for the stated objects of the trust/institution to the extent it does not exceed 15
per cent of income derived from property held in trust/ institution under section
11(1)(a)/11(1)(b) or in terms of third proviso to section 10(23C) [restricted to the
maximum of 15% of (1 +3) above]
6v
vi
Amount in addition to amount referred to in (v) above, accumulated or set apart for
specified purposes if all the conditions in section 11(2) and 11(5) or third proviso to
section 10(23C) are fulfilled)<Col 2 of Schedule I for FY 2022-23>
6vi
vii
Total [6i+6ii+6iii+6iv+6v+6vi]
6vii
7
Additions
i
Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule 115BBI>
7i
ii
Income in respect of which exemption under section 11 is not available being
anonymous donation (Diii of schedule VC
7ii
iii
Income chargeable under section 12(2)
7iii
iv
Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s 40(a)(ia)
7iv
v
Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s
40A(3)/(3A)
7v
vi
Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) or (d) of
Explanation 3A to section 11(1) read with section 80G(2)(b)
7vi
vii
Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) or (d) of
Explanation 1A to section 10(23C) read with section 80G(2)(b)
7vii
viii
Total [7i+7ii+7iii+7iv+7v+7vi+7vii]
7viii
8
Income chargeable u/s 11(4)
8
9
Gross income after Exemption u/s 11/10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
[(5-6vii)+7viii+8]
9
10
Income not forming part of item No. 9 above
i
Income from house property [ 4 of Schedule HP] (enter nil if loss)
10i
ii
Profits and gains of business or profession [as per item No. D 48 of schedule BP]
10ii
iii
Income under the head Capital Gains
A
Short term
10iiiA
Ai
Short-term chargeable @ 15% (9ii of item E of schedule CG)
Ai
Aii
Short-term chargeable @ 30% (9iii of item E of schedule CG)
Aii
Aii
i
Short-term chargeable at applicable rate ( 9iv of item E of schedule CG)
Aiii
Ai
v
Short-term chargeable at special rates in India as per DTAA (9v of item E of
Schedule CG)
Aiv
Av
Total Short-term (Ai + Aii + Aiii + Aiv) (enter nil if loss)
Av
B
Long term
10iiiB
Bi
Long-term chargeable @ 10% (9vi of item E of schedule CG)
Bi
Bii
Long-term chargeable @ 20% (9vii of item E of schedule CG)
Bii
Bii
i
Long-term chargeable at special rates in India as per DTAA (9viii of item E of
schedule CG)
Biii
Bi
v
Total Long-term (Bi + Bii + Biii) (enter nil if loss)
Biv
C
Sum of Short-term/Lon g-term capital gains (Av+Biv) (enter nil if loss )
10iiiC
D
Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
10iiiD
E
Total capital gains (C + D)
10iiiE
iv
Income from other sources [as per item No. 9 of Schedule OS]
10iv
v
Total (10i + 10ii + 10iiiE + 10iv)
10v
11
Gross income (9+10)
11
12
Losses of current year to be set off against 10v (total of 2xiv, 3xiv and 4xiv of Schedule
CYLA)
12
66
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
13
Total Income (11-12)
13
14
Income which is included in 13 and chargeable to tax at special rates (total of col. (i) of
schedule SI)
14
15
Anonymous donations, included in 13, to be taxed under section 115BBC @ 30% (Diii of
Schedule VC)
15
16
Income chargeable u/s 115BBI , included in 13, to be taxed @ 30% (Sl.No 7 of Schedule
115BBI)
16
Part B2 - Applicable if exemption is being claimed under section 13A/13B and under sections 10(21), 10(22B), 10(23A),
10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae),
10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47)
1
Amount eligible for exemption under sections 10(21), 10(22B), 10(23A), 10(23AAA),
10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A)
1
2
Amount eligible for exemption under section 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad),
10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47)
2
3
Income chargeable under section 11(3) read with section 10(21) [Total of Col 15 of Schedule
I]
3
4
Income claimed as exempt under section 13A in case of a Political Party
4
5
Income claimed as exempt under section 13B in case of an Electoral Trust (item No. 6vii of
Schedule ET)
5
6
Voluntary Contribution received during the year
6
7
Heads of Income
i
Income from house property [ 4 of Schedule HP] (enter nil if loss)
7i
ii
Profits and gains of business or profession [as per item No. D 48 of schedule BP]
7ii
iii
Income under the head Capital Gains
A
Short term (A5 of schedule CG)
7iiiA
Ai
Short-term chargeable @ 15% (9ii of item E of schedule CG)
Ai
Aii
Short-term chargeable @ 30% (9iii of item E of schedule CG)
Aii
Aiii
Short-term chargeable at applicable rate ( 9iv of item E of
schedule CG)
Aiii
Aiv
Short-term chargeable at special rates in India as per
DTAA (9v of item E of Schedule CG)
Aiv
Av
Total Short-term (Ai + Aii + Aiii + Aiv) (enter nil if loss)
Av
B
Long term (B4 of schedule CG) (enter nil if loss )
7iiiB
Bi
Long-term chargeable @ 10% (9vi of item E of schedule CG)
Bi
Bii
Long-term chargeable @ 20% (9vii of item E of schedule CG)
Bii
Biii
Long-term chargeable at special rates in India as per
DTAA (9viii of item E of schedule CG)
Biii
Biv
Total Long-term (Bi + Bii + Biii) (enter nil if loss)
Biv
C
Sum of Short-term/Lon g-term capital gains
(Av+Biv) (enter nil if loss )
7iiiC
D
Capital gain chargeable @ 30% u/s 115BBH (C2 of
schedule CG)
7iiiD
E
Total capital gains (C + D)
7iiiE
iv
Income from other sources [as per item No. 9 of Schedule OS]
7iv
v
Total (7i + 7ii + 7iiiE + 7iv)
7v
8
Gross income [6+7v-4-5] +3
8
9
Losses of current year to be set off against 8 (total of 2xiv, 3xiv and 4xiv of Schedule CYLA)
9
10
Gross Total Income (8-9)
10
11
Income which is included in 10 and chargeable to tax at special rates (total of col. (i) of
schedule SI)
11
13
Net Agricultural income for rate purpose
13
14
Aggregate Income (10-11-12+13) [applicable if (10-11-12) exceeds maximum amount not
chargeable to tax]
14
15
Income chargeable at maximum marginal rates
15
Part B3- Applicable if total income chargeable to tax u/s twenty-second proviso to section 10(23C) or section 13(10)
I. If yes in Sl. No. A(26) of Part A-General, specify the reason why the provisions of twenty-second
proviso to Clause (23C) of section 10 or sub-section (10) of section 13 are applicable?
(a)
Provision of proviso to clause (15) of section 2 is applicable
Yes/No
(b)
Condition specified in clause (a) of tenth proviso to 10 (23C) / sub-clause (i) of clause (b) of
sub-section (1) of section 12A have been violated
Yes/No
(c)
Condition specified in clause (b) of tenth proviso to 10 (23C)/ sub-clause (ii) of clause (b) of
sub-section (1) of section 12A have been violated
Yes/No
(d)
Condition specified in twentieth proviso to 10(23C)/ clause (ba) of sub-section (1) of section
12A have been violated
Yes/No
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
67
II. If yes in Sl. No. A(26) of Part A-General, please the provide computation of Income chargeable
under twenty second proviso to Clause (23C) of section 10/Sub-section (10) of section 13
1
Total Income for the previous year other than Sl. No. 7
Amount in Rs.
2
Total Expenditure incurred in India, for the objects of the assessee,
Amount in Rs.
3
Expenditure to be disallowed
(i)
Expenditure from the corpus standing to the credit of the trust or institution as on the
end of the financial year immediately preceding the previous year relevant to the
assessment year for which income is being computed
Amount in Rs.
(ii)
Expenditure from any loan or borrowing
Amount in Rs.
(iii)
Depreciation in respect of an asset, acquisition of which has been claimed as application
of income, in the same or any other previous year; and
Amount in Rs.
(iv)
Expenditure in the form of contribution or donation to any person.
Amount in Rs.
(v)
Capital expenditure
Amount in Rs.
(vi)
Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation
to twenty second proviso to clause (23C) of section 10 read with sub-clause (ia) of clause
(a) of section 40
Amount in Rs.
(vii)
Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation
to twenty second proviso to clause (23C) of section 10 read with sub-section 3 of section
40A
Amount in Rs.
(viii)
Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation
to twenty second proviso to clause (23C) of section 10 read with section (3A) of section
40A
Amount in Rs.
(ix)
Any other disallowance
Amount in Rs.
(x)
Total expenditure to be disallowed (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix)
Amount in Rs.
4
Additions
(i)
Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule 115BBI>
Amount in Rs
(ii)
Income in respect of which exemption under section 11 is not available, being
anonymous donation (Diii of schedule VC)
Amount in Rs
(iii)
Income chargeable under section 12(2)
Amount in Rs
(iv)
Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) or (d) of
Explanation 3A to section 11(1) read with section 80G(2)(b)
Amount in Rs
(v)
Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) or (d) of
Explanation 1A to section 10(23C) read with section 80G(2)(b)
Amount in Rs
(vi)
Total Additions (i)+(ii)+(iii)+(iv)+(v)+(vi)
Amount in Rs
5
Income chargeable u/s 11(4)
Amount in Rs
6
Sum total [(1-2+3x)+4vi+5)]
Amount in Rs
7
Income not forming part of item No. 6 above
i
Income from house property [ 4 of Schedule HP] (enter nil if loss)
Amount in Rs.
ii
Profits and gains of business or profession [as per item No. D48 of schedule BP]
Amount in Rs.
iii
Income under the head Capital Gains
a
Short term
ai
Short-term chargeable @ 15% (9ii of item E of schedule CG)
Amount in Rs.
aii
Short-term chargeable @ 30% (9iii of item E of schedule CG)
Amount in Rs.
aiii
Short-term chargeable at applicable rate ( 9iv of item E of schedule CG)
Amount in Rs.
aiv
Short-term chargeable at special rates in India as per DTAA (9v of item E of
Schedule CG)
Amount in Rs.
av
Total Short-term (ai + aii + aiii + aiv) (enter nil if loss)
Amount in Rs.
b
Long term
bi
Long-term chargeable @ 10% (9vi of item E of schedule CG)
Amount in Rs.
bii
Long-term chargeable @ 20% (9vii of item E of schedule CG)
Amount in Rs.
biii
Long-term chargeable at special rates in India as per DTAA (9viii of item E of
schedule CG)
Amount in Rs.
biv
Total Long-term (bi + bii + biii) (enter nil if loss)
Amount in Rs.
c
Sum of Short-term/Lon g-term capital gains (av+biv) (enter nil if loss)
Amount in Rs.
d
Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
Amount in Rs.
e
Total capital gains (c + d)
Amount in Rs.
iv
Income from other sources [as per item No. 9 of Schedule OS]
Amount in Rs.
v
Total (7i+7ii+7iiie+7iv)
Amount in Rs.
8
Losses of current year to be set off against 7v (total of 2xiv, 3xiv and 4xiv of Schedule CYLA)
Amount in Rs.
9
Total Income (6+7-8)
Amount in Rs.
10
Income which is included in 9 and chargeable to tax at special rates (total of col. (i) of schedule
SI)
Amount in Rs.
68
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
11
Anonymous donations, included in 10, to be taxed under section 115BBC @ 30% (Diii of
Schedule VC)
Amount in Rs.
12
Income chargeable u/s 115BBI, included in 10, to be taxed @ 30% (Sl. No 7 of Schedule
115BBI)
Amount in Rs.
13
Income chargeable to tax u/s twenty-second proviso to clause (23C) of section 10 or sub-section
(10) of section 13 (10-11-12-13)
Amount in Rs.
Part B – TTI
Computation of tax liability on total income
1 Tax payable on total income
a
Tax at normal rates on [Sl. No. (13-14-15-16) of Part B1
of Part B-TI] OR [Sl. No. (14-15) of Part B2 of Part B-TI]
OR [Sl. No. 14 of Part B3 of Part B-TI]
1a
b Tax at special rates (total of col. (ii) of Schedule-SI)
1b
c
Tax on anonymous donation u/s 115BBC @30% on [Sl.
No. 15 of Part B1 of Part B-TI] OR [Sl. No. 12 of Part B2
of Part B-TI] OR [Sl. No. 12 of Part B3 of Part B-TI]
1c
d
Tax on income chargeable u/s 115BBI @30% on [Sl. No.
16 of Part B1 of Part B-TI] OR [Sl. No. 13 of Part B3 of
Part B-TI]
1d
e Tax at maximum marginal rate on Sl. No. 15 of Part B2
of Part B-TI
1e
f
Rebate on agricultural income [ In Part B2, applicable if (10-
11-12) of Part B-TI exceeds maximum amount not chargeable to
tax ]
1f
g Tax Payable on Total Income (1a+ 1b+1c+ 1d+1e- 1f)
1g
2 Surcharge
i
25% of 13(ii) of Schedule SI
2i
ii On [1g – (13(ii) of Schedule SI)]
2ii
iii Total (i + ii)
2iii
3 Health and Education cess @ 4% on (1g+ 2iii)
3
4 Gross tax liability (1g+ 2iii + 3)
4
5 Tax relief
a Section 90/90A (2 of Schedule TR)
5a
b Section 91 (3 of Schedule TR)
5b
c Total (5a + 5b)
5c
6 Net tax liability (4 – 5c)
6
7 Interest and fee payable
a Interest for default in furnishing the return (section
234A)
7a
b Interest for default in payment of advance tax (section
234B)
7b
c Interest for deferment of advance tax (section 234C)
7c
d Fee for default in furnishing return of income (section
234F)
7d
e Total Interest and Fee Payable (7a+ 7b+ 7c+ 7d)
7e
8 Aggregate liability (6 + 7e)
8
TAXES PAID
9 Taxes Paid
a Advance Tax (from column 5 of 15A)
9a
b TDS (total of column 9 of 15B)
9b
c TCS (total of column 7(i) of 15C)
9c
d Self-Assessment Tax (from column 5 of 15A)
9d
e Total Taxes Paid (9a+ 9b+ 9c+ 9d)
9e
10 Amount payable (Enter if 8 is greater than 9e, else enter 0)
10
11 Refund(If 9e is greater than 8) (refund, if any, will be directly credited into the bank account)
11
12 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule
115TD)
12
BANK ACCOUNT
13 Do you have a bank account in India (Non- Residents claiming refund with no bank
account in India may select No)
Select Yes or No
a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the Bank in
case of Bank Accounts held
in India
Name of the Bank
Account Number Indicate the account
used for digital
receipts/ payments
(tick account(s) )
Indicate the account in
which you prefer to get
your refund credited, if
any (tick one account for
refund )
i
ii
[भाग II—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
69
Note:
1) Minimum one account should be selected for refund credit
2) In case of refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account
decided by CPC after processing the return
Rows can be added as required
b) Non- residents, who are claiming income-tax refund and not having bank account in India may, at their option,
furnish the details of one foreign bank account:
Sl. No.
SWIFT Code
Name of the Bank
Country of Location
IBAN
14 Do you at any time during the previous year,-
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in
any entity) located outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ]
Yes No
15 TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
ASSESSMENT TAX
Sl
No
BSR Code
Date of Deposit (DD/MM/YYYY) Serial Number of Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
iv
NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI
B
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D furnished by
Deductor(s)]
Sl
No
TDS
credit
relating
to self /
other
person
[other
person
as per
rule
37BA(2)]
PAN/Aadhar
of Other
Person (if
TDS credit
related to
other
person)
TAN of the
Deductor/
PAN/Aadhar
of Tenant/
Buyer
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year
(TDS Deducted during
the FY2022-23 )
TDS credit being claimed this
Year (only if corresponding
income is being offered for tax
this year), not applicable if TDS
is deducted u/s 194N)
Corresponding
Receipts/
withdrawals
offered
TDS
credit
being
carried
forward
Fin.
Year in
which
deducted
TDS
b/f
Deducted
in own
hands
Deducted in
the hands of
any other
person as
per rule
37BA(2) (if
applicable)
Claimed
in own
hands
Claimed in the hands
of any other person as
per rule 37BA(2) (if
applicable)
Gross
Amount
Head
of
Income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Income TDS
Income TDS
PAN/
Aadhaar
i
C
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS
Sl.
No.
TCS credit
relating to self
/other person
[as per rule 37-
I]
Tax Deduction
and Tax
Collection
Account Number
of the Collector
PAN of
other Person
(if TCS
credit
related to
other
person)
Unclaimed TCS brought
forward (b/f)
TCS of the current fin.
Year
TCS credit being
claimed this Year
TCS credit
being carried
forward
Fin. Year
in which
collected
Amount b/f Collected
in own
hands
Collected in
the hands of
any other
person as per
rule 37-I (if
applicable)
Claimed
in own
hands
Claimed in
the hands of
any other
person as per
rule 37-I (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS PAN
i
NOTE ► Please enter total of column (7)(i) in 9c of Part B-TTI
VERIFICATION
I, son/ daughter of ,
solemnly declare that to the best of my knowledge and belief, the information given in the return and the
schedules, statements, etc. accompanying it is correct and complete is in accordance with the provisions of
the Income-tax Act, 1961.
I further declare that I am making this return in my capacity as _____________________________ (drop
down to be provided) and I am also competent to make this return and verify it. I am holding permanent
70
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
account number (if allotted) (Please see instruction).
I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms
and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished
under section 92CD)
Place
Date
Sign here ‘.
[Notification No. 05/2023/F.No. 370142/2/2023-TPL]
P. AMRUTHA VARSHINI, Under Secy.
Note : The principal rules were published vide notification S.O. 969(E), dated the 26th March, 1962 and last
amended vide notification G.S.R. 91(E), dated the 10th February, 2023.
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.
