TaxTMI 
TaxTMI 
TaxTMI 
Return of income
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.... (iii) "Income from other sources", except winnings from lottery or income from race horses ^21[and ^112[does not have any loss under the head; or]] ^113[(iv) "Capital gains", where assessee has only long-term capital gains under section 112A not exceeding one lakh twenty-five thousand rupees and does not have any brought forward loss or loss to be carried forward under the head,] be in Form ^7[SAHAJ] (ITR-1) and be verified in the manner indicated therein;] ^22[Provided that the provisions of this clause shall not apply to a person who,- ^79[(I) has assets (including financial interest in any entity) located outside India; (IA) has signing authority in any account located outside India; (IB) has income from any source outside India; (IC) has income to be apportioned in accordance with provisions of section 5A;] ^84[(ID) has claimed deduction under section 57, other than deduction claimed under clause (iia) thereof; (IE) is a director in any company; (IF) has held any unlisted equity share at any time during the previous year; (IG) is assessable for the whole or any part of the....
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....me, exceeding fifty lakh rupees; (IG) owns more than ^118[two house properties], the income of which is chargeable under the head "Income from house property"; (IH) has any brought forward loss or loss to be carried forward under any head of income; (IJ) is assessable for the whole or any part of the income on which tax has been deducted at source in the hands of a person other than the assesse;] (II) has claimed any relief of tax under sections 90 or 90A or deduction of tax under section 91; ^68[****] (III) ^55[has agricultural income, exceeding five thousand rupees;]] ^69[(IV) has income taxable under section 115BBDA; or (V) has income of the nature referred to in section 115BBE;] ^101[(VI) has income of the nature specified in clause (vi) of sub-section (2) of section 17 on which tax is payable or deductible, as the case may be, under sub-section (2) of section 191 or sub-section (1C) of section 192;.] (d) in the case of a person being an individual or a Hindu undivided family other than the individual or Hindu undivided family referred to in clause (a) ^70[****] or clause (c) ^9[or clause (ca)] and....
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....) (ii) (iii) (iv) ^110[1. Individual or Hindu Undivided Family (a) Accounts are required to be audited under sect ion 44AB of the Act ; (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; (b) Where total income assessable under the Act during the previous year of a person, being an individual of the age of eighty years or more at any time during the previous year, and who furnishes the return in Form number SAHAJ (ITR-1) or Form number SUGAM (ITR-4). (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submit ting the verification of the return in Form ITR-V; or (D) Paper form; (c) In any other case (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submit ting the verification of the retur....
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.... any subsequent assessment year", the words, figures and letters "on the 1^st day of April, 2008" has been substituted vide Notification No. 50/2008 dated 28/3/2008, for the words, figures and letters "on the 1st day of April, 2008", the words, figures and letters "on the 1st day of April, 2009" substituted vide Notification No. 32/2009 (9^th amendment rules, 2009), further for the figures "2009" the figures "2010" substituted vide notification no. 29/2010 dated 23-4-2010 and vide notification no. 33/2010 dated 11/5/2010. Further for the figures "2010" the figures "2011" substituted vide notification no. 18/2011 dated 5-4-2011 Further Substituted vide Notification No.14/2012, DATED 28-3-2012, before it was read as:- "2011" 2. For the words, figures and letters "on the 1^st day of April, 2006", the words, figures and letters "on the 1^st day of April, 2007" has been substituted vide Notification No. 50/2008 dated 28/3/2008, or the words, figures and letters "on the 1st day of April, 2007", the words, figures and letters "on the 1^st day of April, 2008" substituted vide Notification No. 32/2009 (9^th amendment rules, 2009), further for the figures "2008" the figures "2009" subs....
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.... No. ITR-5 or Form No. ITR-6 or Form No. ITR-8 shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof of the tax, if any, claimed to have been deducted or collected at source or the advance tax or tax on self-assessment, if any, claimed to have been paid or any document or copy of any account or form or report of audit required to be attached with the return of income or the return of fringe benefits under any of the provisions of the Act." 12. Omitted vide notification no. 18/2011 dated 5-4-2011, before it was read as, "or the return of fringe benefits" 13. Omitted vide notification no. 18/2011 dated 5-4-2011, before it was read as, "or the return of fringe benefits" 14. Substituted vide notification no. 37/2011 dated 1-7-2011, before it was read as, "(a) a firm required to furnish the return in Form ITR-5 and to whom provisions of section 44AB are applicable shall furnish the return in the manner specified in clause (ii) or clause (iii); (aa) an individual or HUF required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable shall furnish the return for Ass....
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....3 dated 1/05/2013 31. Substituted vide Notification No. 34/2013 dated 1/05/2013, before it was read as, "2011" 32. Inserted vide NOTIFICATION No. 42/2013 dated 11/06/2013 33. Substituted vide NOTIFICATION No. 42/2013 dated 11/06/2013 before it was read as, ^"24[Provided that where an assessee is required to furnish a report of audit under sections 44AB, 92E or 115JB of the Act, he shall furnish the same electronically.]" 34. Substituted vide NOTIFICATION No. 42/2013 dated 11/06/2013 before it was read as, ^"28[(aab) a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act, shall furnish the return for assessment year 2013-14 and subsequent assessment years in the manner specified in clause (ii) or clause (iii)]" 35. Inserted vide NOTIFICATION No. 42/2013 dated 11/06/2013 36. Substituted vide NOTIFICATION NO. 24/2014, Dated: April 1, 2014 w.e.f. 1st day of April, 2014. Before it was read as, ^20[2013] 37. Inserted vide NOTIFICATION NO. 24/2014, Dated: April 1, 2014 w.e.f. 1st day of April, 2014. 38. Inserted vide NOTIFICATION NO. 24/2014, Dated: April 1, 2014 w.e.f. 1st day of Ap....
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....sh the return for the assessment year ^27[2013-14] and subsequent assessment years in the manner specified in clause (ii) or clause (iii); (aa)an individual or a Hindu undivided family, being a resident, ^19[other than not ordinarily resident in India within the meaning of sub-section (6) of section 6]having assets (including financial interest in any entity) located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4, as the case may be, shall furnish the return for assessment year 2012-13 and subsequent assessment years in the manner specified in clause (ii) or clause (iii); ^5[^14[^16[(aaa) a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable, shall furnish the return for assessment year 2011-12 and subsequent assessment years in the manner specified in clause (ii).]]] ^34[(aab) a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act, other than a person to whom clause (aaa) or clause (ab)....
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....2016 60. Inserted vide Not. 24/2016 - Dated 30-3-2016 w.e.f. 1st day of April, 2016 61. Substituted vide Not. 24/2016 - Dated 30-3-2016 w.e.f. 1st day of April, 2016, before it was read as, ^52[2014] 62. Substituted vide Not. 21/2017 - Dated 30-3-2017, w.e.f. 1st day of April, 2017, before it was read as, "^58[ 2016 ]" 63. Omitted vide Not. 21/2017 - Dated 30-3-2017, w.e.f. 1st day of April, 2017, before it was read as, "or" 64. Inserted vide Not. 21/2017 - Dated 30-3-2017, w.e.f. 1st day of April, 2017 65. Omitted vide Not. 21/2017 - Dated 30-3-2017, w.e.f. 1st day of April, 2017, before it was read as, "(b) in the case of a person being an individual [not being an individual to whom clause (a) applies] or a Hindu undivided family where the total income does not include any income chargeable to income-tax under the head Profits and gains of business or profession, be in Form No. ITR-2 and be verified in the manner indicated therein; ^54[(ba) in the case of a person being an individual not being an individual to whom clause (a) applies or a Hindu undivided family where the total income does not include any income chargeable to income-tax un....
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....tside India; or (C) income from any source outside India; (III) any relief, in respect of tax paid outside India, under section 90 or 90A or deduction of tax under section 91 is claimed; or (IV) any report of audit referred to in proviso to sub -rule (2) is required to be furnished electronically; or (V) total income assessable under the Act during the previous year of the person (other than the person, being an individual of the age of 80 years or more at any time during the previous year and furnishing the return in Form ITR-1 or ITR-2),- (i) exceeds five lakh rupees; or (ii) any refund is claimed in the return of income; (A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V. (c) In any other case. (A) Electronically under digital signature; or (B) Transmitting the data in the return electronically under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verifi....
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....-2019 before it was read as "^49[or sub-section (4E)] ^60[or sub-section (4F) ]" 88. Substituted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as "(b) Where total income assessable under the Act during the previous year of a person,- (i) being an individual of the age of 80 years or more at any time during the previous year; or (ii) whose income does not exceed five lakh rupees and no refund is claimed in the return of income, and who furnishes the return in Form No. SAHAJ ITR-1 or Form No. SUGAM (ITR-4)" 89. Substituted vide NOTIFICATION NO. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 before it was read as "^82[2017]" 90. Substituted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 before it was read as "^83[2019]" 91. Omitted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 before it was read as "or" 92. Inserted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 93. Inserted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 94. Substituted vide NOTIFICATION NO. 01/2020 dated 03-01-2020 w.e.f. 01-04-2020 before it was read as "....
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....ature; ^88[(b) Where total income assessable under the Act during the previous year of a person, being an individual of the age of eighty years or more at any time during the previous year, and who furnishes the return in Form number SAHAJ (ITR-1) or Form number SUGAM (ITR-4).] (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V; or (D) Paper form; (c) In any other case (A) Electronically under digital signature; or (B) Transmitting the data electronically in the return under electronic verification code; or (C) Transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;" 111. Substituted vide Notification No. 40/2025 dated 29-04-2025 w.e.f. 01-04-2025 before it was read as, "^108[2024]" 112. Substituted vide Notification No. 40/2025 dated 29-04-2025 w.e.f. 01-04-2025 before it was read as, "does not have any loss under the head," 113. Inserted vide....
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....–¸ Tax Refundable â–º Tax Payableâ–¸ Nil Tax Balance A19 Fill only one â–¸ Resident Non Resident â–¸ Before due date-139(1) After due date-139(4) Revised Return-139(5) OR in response to notice O Resident but not ordinarily resident 142(1) 148 â–º 153A/153C ་ A21 If revised and Receipt Number of Original Return PART B-GROSS TOTAL INCOME DDMMYYYY Date of Filing Original Return Whole-Rupee() only. B1 Income from Salary/Pension NOTE â–¸ B1 Ensure to fill "Sch TDS1" given in Page 2 If showing loss, mark the negative sign in bracket at left B2 Income from One House Property â–º B2 ( NOTE Ensure to fill "Sch TDS2" given in Page 2 B3 Income from other sources B4 Gross Total Income (B1 + B2 + B3) PART C - DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to Instructions for Limits on Amount of Deductions as per “Income Tax Act") â–¸ C2 80CCC ་ B3 ( ) B4 ( C1 80C C3 80CCD C1 C4 80CCF â–¸ C5 80D â–¸ C6 80DD to C7 80DDB -C10 (80GG - C8 ( 80E â–ºC11 80GGA â–¸ C9 80G ་ » C12 80GGC C13 ་ ....
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....return (DD/MM/YYYY) Residential Status (Tick) ☑ ☠Resident Non-Resident Whether this return is being filed by a representative assessee? (Tick) ▾ If yes, please furnish following information - ☠Yes (a) Name of the representative (b) Address of the representative (c) Permanent Account Number (PAN) of the representative PART-B Part B - TI Computation of total income 1 Salaries (6 of Schedule S) 2 Income from house property (3c of Schedule HP) (enter nil if loss) 3 Capital gains TOTAL INCOME ☠Revised ☠Others ☠Resident but Not Ordinarily Resident No a Short term i Short-term (u/s 111A) (enter nil, if loss) (45 of Schedule CG) Заі ii Short-term (others) (46 of Schedule CG) 3aii iii Total short-term (3ai + 3aii) (44 of Schedule CG) b Long-term (B5 of Schedule CG) (enter nil if loss) 3aiii 3b c Total capital gains (3aiii + 3b) (enter nil if 3c is a loss) 3c 4 Income from other sources a from sources other than from owning race horses and Winnings from Lottery (3 of Schedule OS) 4a b from owning race horses (4c of Schedule ....
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.... I, permanent account number Type of Account (tick as applicable ☑) VERIFICATION Savings son/daughter of Current holding solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year 2010-2011. Place Date Sign here → 14 If the return has been prepared by a Tax Return Preparer (TRP) give further details as below: Identification No. of TRP Name of TRP If TRP is entitled for any reimbursement from the Government, amount thereof Counter Signature of TRP 15 HOUSE PROPERTY Schedule S Name of Employer SALARIES Details of Income from Salary Address of employer Town/City State 1 Salary (Excluding all exempt/non-exempt allowances, perquisites & profit in lieu of salary as they are shown separately below) 2 Allowances exempt under section 10 (Not to ....
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.... iv Total (i+ii+iii) biv Ñ Balance (2a - biv) 2c d Loss, if any, to be ignored under section 94(7) or 2d 94(8) (enter positive values only) e Deduction under section 54B/54D 2e f Short-term capital gain (2c + 2d − 2e) 2f 3 Amount deemed to be short term capital gains under sections 54B/54D/54EC/54ED/54G/ A3 54GA 4 Total short term capital gain (1+2f+ A3) 5 Short term capital gain under section 111A included in 4 6 Short term capital gain other than referred to in section 111A (A4 - A5) B Long term capital gain 1 Asset in case of non-resident to which first proviso to section 48 is applicable 2 Asset in the case of others where proviso under section 112(1) is not exercised a Full value of consideration b Deductions under section 48 2a A4 A5 A6 i Cost of acquisition after indexation bi ii Cost of improvement after indexation bii iii Expenditure on transfer biii iv Total (bi+bii +biii) biv C Balance (2a - biv) 2c d Deduction under sections 54/54B/54D/54EC/54F 2d 54G/54GA e Net balance (2c - 2d) 3 Asset in the case of others where proviso under ....
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....e - fiii) 1g 2 Winnings from lotteries, crossword puzzles, races, etc. 2 3 Income from other sources (other than from owning race horses and Winnings from Lottery) (1g + 2) (enter1g as nil, if loss) 3 4 Income from owning and maintaining race horses a Receipts 4a b Deductions under section 57 in relation to (4) Ñ Balance (4a-4b) 4b 4c 5 Income chargeable under the head “Income from other sources" (3 + 4c) (enter 4c as nil if loss and take 4c loss figure to Schedule CFL) 5 Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head. NOTEâ–¶ Schedule CYLA Details of Income after Set off of current year losses 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 Total loss (3c of Schedule -HP) Other sources loss (other than loss from race horses) of the current year set off Total loss (3 of Schedule-OS) Current year's Income remaining after set off CURRENT YEAR LOSS ADJUSTMENT Loss to be adjuste....
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.... ☠10 3 21 ☠20 4 5BB 30 5 11 Schedule EI EXEMPT INCOME 1 Interest income Income i Tax thereon ii SI Section ☑ No code Special rate (%) 6 7 ☠8 9 10 Details of Exempt Income (Income not to be included in Total Income) 2 Dividend income 3 Long-term capital gains from transactions on which Securities Transaction Tax is paid 4 Net Agriculture income/any other income for rate purpose 5 Others, including exempt income of minor children 6 Total (1+2+3+4+5) Income i Total (lii to 10 ii) 1 2 3 4 5 6 Tax thereon ii Schedule AIR Other Information (transactions reported through Annual Information Return) [Please see instruction number-9(ii) for code] Code of Transaction SI 1 001 2 002 3 003 4 004 ☑ ☠☠Amount (Rs) SI Code of Transaction ☑ 5 005 ☠6 006 ☠7 007 8 008 Amount (Rs) Schedule IT SI No TAX PAYMENTS i ii iii iv V NOTE Details of Advance Tax and Self Assessment Tax Payme....
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....D/MM/YYYY) Residential Status (Tick) ▼ Resident Non-Resident Whether this return is being filed by a representative assessee? (Tick) ☑ If yes, please furnish following information - ☠Yes (a) Name of the representative (b) Address of the representative (c) Permanent Account Number (PAN) of the representative PART-B Part B - TI Computation of total income 1 Salaries (6 of Schedule S) ☠Revised Resident but Not Ordinarily Resident No 1 2 Income from house property (3c of Schedule HP) (enter nil if loss) 2 3 Profits and gains from business or profession (6vi of Schedule BP) (enter nil if loss) 4 Capital gains 3 a Short term i Short-term (u/s 111A) (enter nil, if loss) (A5 of Schedule CG) ii Short-term (others) (46 of Schedule CG) 4ai 4aii Total capital gains (4aiii + 4b) (enter nil if 4c is a loss) iii Total short-term (4ai + 4aii) (enter nil if loss) (A4 of Schedule 4aiii CG) b Long-term (B5 of Schedule CG) (enter nil if loss) 5 Income from other sources 4b 4c a from sources other than from owning race horses (3 of Schedule 5a OS) (enter nil if lo....
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.... 13 Give additional details of your bank account MICR Code Type of Account (tick as applicable ☑) ☠Savings VERIFICATION son/daughter of Current I, holding permanent account number solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year 2010-2011. Place Date Sign here → 14 If the return has been prepared by a Tax Return Preparer (TRP) give further details below: Identification No. of TRP Name of TRP If TRP is entitled for any reimbursement from the Government, amount thereof Counter Signature of TRP 15 HOUSE PROPERTY Schedule S Name of Employer SALARIES Details of Income from Salary Address of employer Town/City State 1 Salary (Excluding all exempt/non-exempt allowances, perquisites & profit in lieu of salary as they are shown ....
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.... Capital balance on 31st March in the firm i ii Schedule BP Details of Income from Firms of which partner Firm PAN Salary, bonus, INCOME FROM FIRMS SI. (From Schedule-IF) No. commission or remuneration received from the firm Interest received from the firm on the capital Total ii + iii ii iii 1 2 3 5 Expenses in relation to iv Net Income iv - v Iv V vi 6 NOTE➤ Total Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head Schedule CG A Short-term capital gain Capital Gains 1 From assets in case of non-resident to which first proviso to section 48 is applicable 1 2 From assets in the case of others a Full value of consideration b Deduction under section 48 2a i Cost of acquisition ii Cost of Improvement iii Expenditure on transfer iv Total (i+ ii + iii) Ñ Balance (2a - biv) d Loss, if any, to be ignored under section 94(7) or 94(8) (enter positive values only) e Deduction under section 54B/54D f Short-term capital gain (2c + 2d - 2e) bi ....
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....if any. 3 Short-term under 111A- Code in SI Schedule is 1A, Tax Rate is 15%; Enter only positive value from Item A7 of Schedule CG AFTER loss adjustment under this category in Schedule CYLA and BFLA, if any. 4 Short-term OTHERS- Schedule OS Taxed at normal rates; Enter only positive value from Item A8 of Schedule CG AFTER loss adjustment under this category in Schedule CYLA and BFLA, if any. Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head 1 Income Income from other sources a Dividends, Gross b Interest, Gross la 1b Ñ Rental income from machinery, plants, buildings, 1c d Others, Gross (excluding income from owning race horses) 1d le OTHER SOURCES e Total (la + 1b + 1c + 1d) f Deductions under section 57:- i Expenses / Deductions ii Depreciation iii Total fi fii fiii g Balance (le – fiii) 1g 2 Winnings from lotteries, crossword puzzles, races, etc. 2 3 Income from other sources (other than from owning race horses) (1g + 2) (enterlg as nil, if loss) 3 4 Income from owning and ma....
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.... Schedule BFLA xi 2010-11 (Current year losses) xii Total loss Carried Forward to future years Schedule VIA TOTAL DEDUCTIONS a 80C b 80CCC C 80CCD d 80D e 80DD f 80DDB g 80E Deductions under Chapter VI-A (Section) h 80G i 80GG j 80GGA k 80GGC 1 80QQB m 80RRB n 80U Brought forward loss set off Current year's income remaining after set off 2 3 Short-term capital loss Long-term Capital loss Other sources loss (from owning race horses) o Total deductions (total of a to n) Schedule SPI SI No 0 Income of specified persons(spouse, minor child etc) includable in income of the assessee Name of person PAN of person (optional) Nature of Income Relationship 1 2 3 Amount (Rs) Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section code and rate of tax] Schedule SI SI Section No code ✓ Special rate (%) 1 ΙΑ SPECIAL RATE 2 2 22 3 21 4 5BB 5 ☠☠☠☠☠15 10 20 30 11 Income i Tax thereon ii ....
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.... NAME A3 LAST NAME A5 SEX A2 MIDDLE NAME A6 DATE OF BIRTH A7 INCOME TAX WARD/CIRCLE Male Female DDMMYYY A8 FLAT/DOOR/BUILDING A10 AREA/LOCALITY A12 STATE A15 EMAIL ADDRESS A16 RESIDENTIAL/OFFICE PHONE NO. WITH STD CODE A17 MOBILE NO. A9 ROAD/STREET A4 PERMANENT ACCOUNT NUMBER A11 TOWN/CITY/DISTRICT A13 PINCODE A14 Fill only one:STATUS Individual â–¸ HUF A18 Fill only one if you belong to â–¸ Government â–º PSU â–º Others â–¸ Nil Tax Balance A20 Fill only one Resident Non Resident Resident but not ordinarily resident Revised Return-139(5) OR in response to notice â–ºO 142(1) 148 153A/153C Before due date-139(1) After due date-139(4) A19 Fill only one Tax Refundable Tax Payable A21 Fill only one: filed A22 If revised PART B and ་ DDMMYYYY Date of Filing Original Return Receipt Number of Original Return GROSS TOTAL INCOME B1 Income from Business NOTE Enter value from E6 of Schedule BP B2 Income from Salary/Pension NOTEâž¡Ensure to fill "Sch TDS1" given in Page 3 B3 Income from One House Property B4 Income from other sources NOTEâ....
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....INFORMATION Flat/Door/Block No Road/Street/Post Office Town/City/District Email Address Last name PAN Name Of Premises/Building/Village Status (Tick) ☑✓ Individual ☠HUF Area/locality State Date of Birth (DD/MM/YYYY) (in case of individual) / Sex (in case of individual) (Tick) ▼ Pin code ☠Male (STD code)-Phone Number ☠Female Employer Category (if in employment) (Tick) ☑ ☠Govt. ☠PSU ☠Others Designation of Assessing Officer (Ward/Circle) Whether original or Revised return? (Tick) ☑ If revised, then enter Receipt No and Date of filing original return (DD/MM/YYYY) Residential Status (Tick) ☑ ☠Resident Return filed under Section [Please see instruction number9(i)] ☠Original ☠Non-Resident Whether this return is being filed by a representative assessee? (Tick) ▼ If yes, please furnish following information - ☠Revised ☠Resident but Not Ordinarily Resident ☠Yes ☠No (a) Name of the representative (b) Address of the representative (c) Permanen....
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....aiii + biv) 3 Current assets, loans and advances a Current assets i Inventories bii biii biv 2c Stores/consumables including packing A iA material B Raw materials ᎥᴠC Stock-in-process iC D Finished Goods/Traded Goods ᎥᎠiE E Total (iA+iB + iC + iD) ii Sundry Debtors aii iii Cash and Bank Balances A Cash-in-hand B Balance with banks C Total (iiiA+iiiB) iv Other Current Assets V Total current assets (iE + aii + iiiC + aiv) b Loans and advances iiiA iiiB iiiC aiv av i Advances recoverable in cash or in kind or for value to be received bi ii Deposits, loans and advances to corporates and others bii iii Balance with Revenue Authorities biii iv Total (bi bii + biii) Ñ Total of current assets, loans and advances (av + biv) biv 3Ñ d Current liabilities and provisions i Current liabilities A Sundry Creditors B Liability for Leased Assets iA iB C Interest Accrued on above iC D Interest accrued but not due on loans iD iE E Total (IA+iB + iC + iD) ii Provisions A Provision for Inco....
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....ty d Union excise duty e Service tax f VAT/Sales tax g Any other tax, paid or payable h Total (8a+8b+8c+8d+8e+8f+8g) 9 Freight 10 Consumption of stores and spare parts 11 Power and fuel 12 Rents 13 Repairs to building 14 Repairs to machinery 15 Compensation to employees a Salaries and wages 8a 8b 8c 8d 8e 8f 8g 8h 9 10 11 12 13 14 15a b Bonus 15b c Reimbursement of medical expenses 15c d Leave encashment 15d e Leave travel benefits 15e f Contribution to approved superannuation fund 15f g Contribution to recognised provident fund 15g h Contribution to recognised gratuity fund 15h i Contribution to any other fund 15i j Any other benefit to employees in respect of which an expenditure has been incurred 15j 51 k Total compensation to employees (15a+15b+15c+15d+15e+15f+15g+15h+15i+15j) Insurance 16 a Medical Insurance b Life Insurance c Keyman's Insurance d Other Insurance e Total expenditure on insurance (16a+16b+16c+16d) 17 Workmen and staff welfare expenses 18 Entertainment 19 Hospitality 15k 16....
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....cribed under section 145A 4 Method of valuation of closing stock employed in the previous year OTHER INFORMATION a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) c Is there any change in stock valuation method (Tick) ☠Yes ☠No d Effect on the profit or loss because of deviation, if any, from the method of valuation prescribed under section 145A 5 Amounts not credited to the profit and loss account, being - a the items falling within the scope of section 28 5a b the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, where such credits, drawbacks or 5b refunds are admitted as due by the authorities concerned 4d ☠☠c escalation claims accepted during the previous year 5c d any other item of income 5d e capital receipt, if any 5e f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) 6 Amounts debited to the ....
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....nd 40(a)(iii) on account of non- a Aa compliance with the provisions of Chapter XVII-B b Amount paid as fringe benefit tax Ab Amount of tax or rate levied or assessed on the Ñ ÐÑ basis of profits d Amount paid as wealth tax Ad Amount of interest, salary, bonus, commission e Ae or remuneration paid to any partner or member f Any other disallowance Af g Total amount disallowable under section 40(total of Aa to Af) 8Ag B. Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B 9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A a Amounts paid to persons specified in section 9a 40A(2)(b) b Amount in excess of twenty thousand rupees paid to a person in a day otherwise than by account payee cheque or account payee bank draft under section 40A(3) 100% disallowable 9b Ñ Provision for payment of gratuity 9c d any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institut....
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....in a case not liable for audit under section 44AB) QUANTITATIVE DETAILS (a) In the case of a trading concern 1 Opening stock 2 Purchase during the previous year 3 Sales during the previous year 4 Closing stock 5 Shortage/excess, if any (b) In the case of a manufacturing concern 6 Raw materials a Opening stock 1 2 3 4 5 ба TOTAL INCOME Part B - TI b Purchases during the previous year c Consumption during the previous year d Sales during the previous year e Closing stock f Yield finished products g Percentage of yield 6b 6c 6d 6e 6f 6g 6h h Shortage/excess, if any 7 Finished products/ By-products a opening stock b purchase during the previous year c quantity manufactured during the previous year d sales during the previous year e closing stock f shortage/excess, if any 7a 7b 7c 7d 7e 7f Computation of total income 1 Salaries (6 of Schedule S) 2 Income from house property (4c of Schedule-HP) (enter nil if loss) 3 Profits and gains from business or profession i Profit and gains from business other than speculative 3i business ....
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.... 7 of Schedule-TDS2) c TCS (column 7 of Schedule-TCS) d Self Assessment Tax (from Schedule-IT) e Total Taxes Paid (9a+9b+9c + 9d) 10 Amount payable (Enter if 8 is greater than 9e, else enter 0) 11 Refund (If 9e is greater than 8, also give Bank Account details below) 9a 9b 9c 9d 9e 10 11 12 Enter your bank account number (mandatory in case of refund) 13 Do you want your refund by ☠cheque, or ☠deposited directly into your bank account? (tick as applicable ☑) 14 Give additional details of your bank account MICR Code Type of Account (tick as applicable ☑) ☠Savings VERIFICATION son/daughter of Current I, holding permanent account number solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year 2010-11. Place Date Sign here â....
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....hole of the year, lower if let out for part of the year) b The amount of rent which cannot be realized 3b C Tax paid to local authorities 3c d Total (3b+3c) 3d За e Balance (3a3d) f 30% of 3e g Interest payable on borrowed capital h Total (3f3g) i Income from house property 3 (3e - 3h) 4 Income under the head "Income from house property" a Rent of earlier years realized under section 25A/AA Ñ Total (4a + 4b + 1i + 2i + 3i) NOTEâ–¶ 3f 3g b Arrears of rent received during the year under section 25B after deducting 30% Зе 3h 3i 4a 4b 4c Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head Schedule BP Computation of income from business or profession A From business or profession other than speculative business 1 Profit before tax as per profit and loss account (item 43 or item 51d of Part A-P&L) 1 2 Net profit or loss from speculative business included 2 in 1 INCOME FROM BUSINESS OR PROFESSION 3 Income/receipts credited to profit and loss account considered under other heads ....
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.... 26 Amount of deduction under section 35 in excess of the 26 amount debited to profit and loss account (item vii(4) of Schedule ESR) 27 Any amount disallowed under section 40 in any 27 preceding previous year but allowable during the previous year(8Bof Part-OI) 28 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year(10g of Part-OI) 28 29 Deduction under section 35AC a Amount, if any, debited to profit and loss account 29a b Amount allowable as deduction 29b Ñ Excess amount allowable as deduction (29b-29a) 29c 30 Any other amount allowable as deduction 30 31 Total (25+ 26 +27+28 +29c +30) 31 32 Income (13 + 24-31) 32 33 Profits and gains of business or profession deemed to be under - i Section 44AD 33i ii Section 44AE 33ii iii Section 44AF iv Section 44B V Section 44BB vi Section 44BBA vii Section 44BBB 33iii 33iv 33v 33vi 33vii viii Section 44D 33 viii ix Section 44DA 33ix x Chapter-XII-G 33 x xi First Schedule of Income-tax Act 33xi xii Total (33i to 33xi) 34 Pr....
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.... (%) DEPRECIATION ON OTHER ASSETS 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3+4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year Plant and machinery 15 30 40 50 60 80 100 (ii) (iii) (iv) (v) (vi) (vii) Building Furniture and fittings Intangible assets Ships 5 10 100 10 25 20 (i) (ii) (iii) (iv) (v) (vi) 8 Consideration or other realizations 9 during the year out of 7 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 14 Total depreciation* (10+11+12+13) 15 Expenditure incurred in connection with transfer of asset/ assets 16 Capital gains/loss under section....
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....00 per cent (Schedule DOA- 16iii) d Total (2a + 2b + 2c) 3 Furniture and fittings (Schedule DOA- 16iv) 4 Intangible assets (Schedule DOA- 16v) 5 Ships (Schedule DOA- 16vi) 6 Total ( 1h+2d+3+4+5) 2c 2d 3 4 5 6 Amount, if any, debited to profit and Amount of deduction allowable loss account (2) (3) Amount of deduction in excess of the amount debited to profit and loss account (4) = (3) - (2) Schedule ESR Deduction under section 35 Sl No Expenditure of the nature referred to in section (1) i 35(1)(i) ii 35(1)(ii) iii 35(1)(iii) iv 35(1)(iv) V 35(2AA) vi 35(2AB) vii total Schedule CG Capital Gains A Short-term capital gain 1 From slump sale a Full value of consideration la b Net worth of the under taking or division 1b c Short term capital gains from slump sale 1c d Deduction under sections 54B/54D 1d e Net short term capital gains from slum sale (1c - 1d) 2 From assets in case of non-resident to which first proviso to section 48 is applicable 3 From assets in the case of others a Full value of consideration b Dedu....
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....able under the head "CAPITAL GAINS" (A6 + B6) (enter B6 as nil, if loss) D Information about accrual/receipt of capital gain Date 1 Long-term where proviso under section 112(1) is applicable (Without Indexation)- Code in SI Schedule is 22, Tax Rate is 10%; Enter only positive value from Item B4c of Schedule CG AFTER loss adjustment under this category in Schedule CYLA and BFLA, if any. 2 Long-term where proviso under section 112(1) is NOT applicable (With Indexation)- Code in SI Schedule is 21, Tax Rate is 20%; Enter only positive value from Item (B6-B4c) of Schedule CG AFTER loss adjustment under this category in Schedule CYLA and BFLA, if any. 3 Short-term under 111A- Code in SI Schedule is 1A, Tax Rate is 15%; Enter only positive value from Item A7 of Schedule CG AFTER loss adjustment under this category in Schedule CYLA and BFLA, if any. 4 Short-term OTHERS- Schedule OS Taxed at normal rates; Enter only positive value from Item 48 of Schedule CG AFTER loss adjustment under this category in Schedule CYLA and BFLA, if any. Upto 15/9 (i) 4e 5 B6 C 16/9 to 15/12 (ii) 16/12 to 15/3 ....
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.... Head/Source of Income Income after set off, if any, of current year's losses as per 5 of Schedule CYLA) 1 Brought forward loss set off 2 3 Brought forward depreciation set off Brought forward allowance under section 35(4) set off Current year's income remaining after set off BROUGHT FORWARD LOSS ADJUSTMENT i House property ii Business (including speculation profit) Iii Short-term capital gain iv Long-term capital gain V Other sources (profit from owning race horses but excluding winnings from lottery) vi Total of brought forward loss set off vii Current year's income remaining after set off Total (i5 + ii5 + iii5 + iv5+v5) Schedule CFL SI. No. Details of Losses to be carried forward to future years Assessment Year Date of Filing (DD/MM/ YYYY) House property loss Loss from business other than loss from speculative business including unabsorbed depreciation allowance u/s 35(4) Loss from speculative unabsorbed depreciation allowance u/s 35(4) CARRY FORWARD OF LOSS i 2002-03 ii 2003-04 iii 2004-05 iv 2005-....
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....ons entitled for deduction under section 80G Donations entitled for 100% deduction DETAILS OF DONATIONS Name and address of donee i ii iii Ai Aii Aiii f 1f Amount of donation DEDUCTIONS U/S 80-IB iv V vi Total B Donations entitled for 50% deduction where donee not required to be approved under section 80G(5) (vi) Aiv Av Avi Amount of donation Name and address of donee Bi i ii Bii Biii iii iv Biv By V vi Total Bvi C Donations entitled for 50% deduction where donee is required to be approved under section 80G(5) (vi) Name and address of donee PANof donee Amount of donation i ii iii iv Ci Cii Ciii Civ Cv V vi Total ᎠCvi D Total donations (Avi + Bvi + Cvi) Schedule 80-IA DEDUCTIONS U/S 80-IA a Deductions under section 80-IA Deduction in respect of profits of an enterprise referred to a in section 80-IA(4)(i) [Infrastructure facility] b Deduction in respect of profits of an undertaking referred b to in section 80-IA(4)(ii) [Telecommunication services] c Deduction in respect of profits o....
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....undertaking located in Himachal Pradesh 3 Deduction in respect of industrial undertaking located in Uttaranchal 4 Deduction in respect of industrial undertaking located in North-East a Assam b Arunachal Pradesh c Manipur d Mizoram n 1 2 3 4a 4b 4c 4d 4e 4f 4g h Total of deduction for undertakings located in North-east (Total of 5a to 5g) 4h 5 e Meghalaya f Nagaland g Tripura 5 Total deduction under section 80-IC or 80-IE (1+2+3+4h) Schedule VI-A a 80C TOTAL DEDUCTIONS b 80CCC C 80CCD d 80D e 80DD f 80DDB g 80E Deductions under Chapter VI-A (Section) j 80GGC k 80IA (f of Schedule 80-IA) 1801AB m 80IB (n of Schedule 80-IB n 80IC/80-IE (5 of Schedule 80-IC/80- IE) o 80ID/80JJA h 80G i 80GG/GGA P 80QQB q 80RRB r 80U S Total deductions under Chapter VI-A (Total of a to r) Schedule SPI Sl No 1 2 S Income of specified persons(spouse, minor child etc) includable in income of the assessee Name of person PAN of person (optional) Relationship Nature of Income Amount (Rs) Schedule SI Income chargeable to ....