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 th....
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....ome, 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)] an....
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....i) (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 retu....
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....r 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 28-03-2008, 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 23-04-2010 and vide Notification No. 33/2010 dated 11-05-2010. Further for the figures "2010" the figures "2011" substituted vide Notification No. 18/2011 dated 05-04-2011 Further Substituted vide Notification No.14/2012 dated 28-03-2012 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 28-03-2008, 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 fig....
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....be furnished in ^3[Form SARAL-II (ITR-1)] or Form No. ITR-2 or Form No. ITR-3 or Form No. ITR-4 or Form 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 05-04-2011 before it was read as, "or the return of fringe benefits" 13. Omitted vide Notification No. 18/2011 dated 05-04-2011 before it was read as, "or the return of fringe benefits" 14. Substituted vide Notification No. 37/2011 dated 01-07-2011 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) a....
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....ees" 27. Substituted vide Notification No. 34/2013 dated 01-05-2013 before it was read as, "2012-13", 28. Inserted vide Notification No. 34/2013 dated 01-05-2013 29. Inserted vide Notification No. 34/2013 dated 01-05-2013 30. Inserted vide Notification No. 34/2013 dated 01-05-2013 31. Substituted vide Notification No. 34/2013 dated 01-05-2013 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....
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....son, other than a company and a person required to furnish the return in Form ITR-7"], if his or its total income, or the total income in respect of which he is or it is assessable under the Act during the previous year, exceeds ^26[five lakh rupees], shall furnish 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....
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.... dated 22-06-2015 before it was read as, "in the manners specified in clauses (i), (iii) and (iv) of sub-rule (3)" 57. Inserted vide Notification No. 24/2016 dated 30-03-2016 w.e.f. 01-04-2016 58. Substituted vide Notification No. 24/2016 dated 30-03-2016 w.e.f. 01-04-2016 before it was read as, "^46[2015]" 59. Inserted vide Notification No. 24/2016 dated 30-03-2016 w.e.f. 01-04-2016 60. Inserted vide Notification No. 24/2016 dated 30-03-2016 w.e.f. 01-04-2016 61. Substituted vide Notification No. 24/2016 dated 30-03-2016 w.e.f. 01-04-2016 before it was read as, "^52[2014]" 62. Substituted vide Notification No. 21/2017 dated 30-03-2017 w.e.f. 01-04-2017 before it was read as, "^58[2016]" 63. Omitted vide Notification No. 21/2017 dated 30-03-2017 w.e.f. 01-04-2017 before it was read as, "or" 64. Inserted vide Notification No. 21/2017 dated 30-03-2017 w.e.f. 01-04-2017 65. Omitted vide Notification No. 21/2017 dated 30-03-2017 w.e.f. 01-04-2017 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 ....
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.... family (a) Accounts are required to be audited under section 44AB of the Act; Electronically under digital signature (b) Where (a) is not applicable and,- (I) the return is furnished in Form No. ITR-3 or Form No. ITR-4; or (II) the person, being a resident, other than not ordinarily resident within the meaning of subsection (6) of section 6, has, (A) assets (including financial interest in any entity) located outside India; or (B) signing authority in any account located outside 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) Electronic....
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....-2019 before it was read as, "(I) is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 and has,─ (i) assets (including financial interest in any entity) located outside India; or ^48[(ii) signing authority in any account located outside India; or (iii) income from any source outside India;]" 87. Omitted vide Notification No. 32/2019 dated 01-04-2019 w.e.f. 01-04-2019 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. ....
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.... 108. Substituted vide Notification No. 105/2023 dated 22-12-2023 w.e.f. 01-04-2024 before it was read as, "^106[2023]" 109. Substituted vide Notification No. 105/2023 dated 22-12-2023 w.e.f. 01-04-2024 before it was read as, "^107[2022]" 110. Substituted vide Notification No. 19/2024 dated 31-01-2024 w.e.f. 01-04-2024 before it was read as, "1. Individual or Hindu undivided family (a) Accounts are required to be audited under section 44AB of the Act; Electronically under digital signature; ^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) Tra....
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....OME TAX RETURN AY 2011-12 A2 MIDDLE NAME A3 LAST NAME A5 SEX A6 DATE OF BIRTH Male Female DDMMYYYY A8 FLAT/DOOR/BUILDING A7 INCOME TAX WARD/CIRCLE A9 ROAD/STREET A10 AREA/LOCALITY A12 STATE A14 EMAIL ADDRESS A15 RESIDENTIAL/OFFICE PHONE NO. WITH STD CODE A16 MOBILE NO. A4 PERMANENT ACCOUNT NUMBER A11 TOWN/CITY/DISTRICT A13 PINCODE اليي A17 Fill only one if you belong to ► Government ► PSU▸ Others A18 Fill only one ▸ A20 Fill only one: filed ▸ Tax Refundable ► Tax Payable▸ Nil Tax Balance A19 Fill only one ▸ Resident Non Resident ▸ 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 ► 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 ▸ 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 ....
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.... Status (Tick) ☑ ☠Individual Area/locality State Date of Birth (DD/MM/YYYY) (in case of individual) / / HUF Pin code Sex (in case of individual) (Tick) ▼ ☠Male Female (STD code)-Phone Number Employer Category(if in employment) (Tick) ▼ ☠Govt ☠PSU Return filed under Section [Please see instruction number-9(i)] Whether original or Revised return? (Tick) ☑ ☠Original If revised, then enter Receipt No and Date of filing original 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 Res....
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....b 8 9 10 11 12 13 14 C Self Assessment Tax(from Schedule-IT) d Total Taxes Paid (8a+8b+8c) 9 Amount payable (Enter if 7 is greater than 8d, else enter 0) 10 Refund (If 8d is greater than 7, also give Bank Account details below) 8c 8d 9 10 11 Enter your bank account number (mandatory in case of refund) 12 Do you want your refund by ☠cheque, or ☠deposited directly into your bank account? (tick as applicable □) 13 Give additional details of your bank account MICR Code 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 prep....
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....i За 3b 3Ñ Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head Schedule CG Capital Gains A Short-term capital gain 1 From assets in case of non-resident to which first proviso to section 48 is applicable 1 CAPITAL GAINS 2 From assets in the case of others a Full value of consideration b Deductions under section 48 2a i Cost of acquisition bi ii Cost of Improvement bii iii Expenditure on transfer biii 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 ....
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....i) 16/3 to 31/3 (iv) 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 Ñ Rental income from machinery, plants, buildings, la 1b 1c d Others, Gross (excluding income from owning race horses) 1d e Total (1a 1b + 1c + 1d) le f Deductions under section 57:- i Expenses / Deductions fi fii ii Depreciation iii Total 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 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 u....
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.... Schedule SPI SI No 1 2 3 n Income of specified persons (spouse, minor child etc) includable in income of the assessee (income of the minor child to be included after Rs. 1,500 per child) Name of person PAN of person (optional) Relationship Nature of Income Amount (Rs) Income chargeable to Income tax at special rates [Please see instruction No.9(iii) for section code and rate of tax] Schedule SI SI Section No code ✓ Special rate (%) SPECIAL RATE 1 1A ☠15 2 22 ☠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....
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....MM/YYYY) (in case of individual) HUF ☠Pin code Sex (in case of individual) (Tick) ☑✓ ☠Male ☠Female (STD code)-Phone Number Employer Category(if in employment) (Tick) ▼ ☠Govt ☠PSU Return filed under Section [Please see instruction number-9(i)] Designation of Assessing Officer (Ward/Circle) Whether original or Revised return? (Tick) ☑ ☠Original FILING STATUS If revised, then enter Receipt No and Date of filing original 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) ☠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 (6....
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....f column 7 of Schedule-TDS1 and column 7 of Schedule-TDS2) c Self Assessment Tax(from Schedule-IT) d Total Taxes Paid (8a+8b+8c) 9 Amount payable (Enter if 7 is greater than 8d, else enter 0) 8a 8b 8c 8d 9 10 9 10 11 12 13 14 15 10 Refund (If 8d is greater than 7, also give Bank Account details below) 11 Enter your bank account number (mandatory in case of refund) 12 Do you want your refund by cheque, or ☠deposited directly into your bank account? (tick as applicable ☑) 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. Pl....
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....deducting 30% Ñ Total (3a + 3b + 1i + 2i) 2h 2i За 3b 3c Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head NOTEâ–¸ Schedule IF Information regarding partnership firms in which you are partner Number of firms in which you are partner FIRMS IN WHICH PARTNER SI. No. 1 2 4 6 Total Name of the Firm PAN of the firm Percentage Share in the profit of the firm Amount of share in the profit 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 g....
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....TE 1 Long-term where proviso under section 112(1) is exercised (Without Indexation)- Code in SI Schedule is 22, Tax Rate is 10%; Enter only positive value from Item B3e 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 exercised (With Indexation)- Code in SI Schedule is 21, Tax Rate is 20%; Enter only positive value from Item (B5-B3e) 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 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 ....
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....tery) vii Total of brought forward loss set off viii Current year's income remaining after set off Total (i3 + ii3 + iii3 + iv3 + v3+vi3) Schedule CFL Details of Losses to be carried forward to future years SI. Assessment Year No. Date of Filing House Business or (DD/MM/YYYY) property loss profession i 2002-03 ii 2003-04 CARRY FORWARD OF LOSS iii 2004-05 iv 2005-06 V 2006-07 vi 2007-08 vii 2008-09 viii 2009-10 ix Total of earlier year losses X Adjustment of above losses in 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....
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....uctor(s)] Number (TAN) of the Deductor (2) Name and address of the Deductor (3) Amount Paid Date of Payment / Credit Total tax deducted Amount out of (6) claimed for this year (6) (7) (4) (5) Schedule TDS2 SI Tax Deduction Account No TDS ON OTHER INCOME (1) i iii NOTE Please enter total of column 7 of Schedule-TDS1 and column 7 of Schedule-TDS2 in 9(b) of PartB-TTI Document 4 2011-12 ITR-4S, PAGE 1 ITR-4S SUGAM PRESUMPTIVE BUSINESS INCOME TAX RETURN AY 2011-12 A1 FIRST 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 no....
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....¸ Current â–¸ cheque or deposited directly into your bank account â–ºD20 Exempt income only for reporting purposes (From Dividends, Agricultural Income Document 5 NATURE OF BUSINESS AUDIT INFORMATION FILING STATUS FORM INDIAN INCOME TAX RETURN ITR-4 For individuals and HUFs having income from a proprietory business or profession) (Please see rule 12 of the Income-tax Rules, 1962) (Also see attached instructions) Assessment Year 2010-11 Part A-GEN GENERAL First name Middle name PERSONAL 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) â–¼ 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 en....
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.... b Depreciation c Net Block (a - b) d Capital work-in-progress e Total (1c+1d) 2 Investments a Long-term investments i Government and other Securities - Quoted iiA iiB iiC aiii bi bii biii 2c 3 4 la 1b 1c 1d le ai ii Government and other Securities - Unquoted aii aiii iii Total (ai+aii) b Short-term investments i Equity Shares, including share application money bi ii Preference Shares iii Debentures iv Total (bi+bii + biii) Ñ Total investments (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 valu....
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.... investment being securities chargeable g Profit on sale of other investment 3f 3g h Profit on account of currency fluctuation 3h 3i 3j 3k 4 5 6 7 j Any other income k Total of other income (3a to 3j) 4 Closing Stock 5 Total of credits to profit and loss account (1+2e+3k+4) 6 Opening Stock 7 Purchases (net of refunds and duty or tax, if any) 8 Duties and taxes, paid or payable, in respect of goods and services purchased a Custom duty b Counter vailing duty c Special additional duty 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 provide....
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....NT CASE a Gross receipts b Gross profit Ñ d Expenses Net profit 51a 51b 51c 51d Part A- OI Other Information (optional in a case not liable for audit under section 44AB) 1 Method of accounting employed in the previous year (Tick) â–¾ mercantile ☠cash 2 Is there any change in method of accounting (Tick) â–¼ Yes No Effect on the profit because of deviation, if any, in the method of accounting employed in the 3 3 previous year from accounting standards prescribed 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 ite....
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....r any purpose which is an e 7e offence or which is prohibited by law; f Amount of any liability of a contingent nature 7f g Amount of expenditure in relation to income which does not form part of total income 7g 7h h Any other amount not allowable under section 37 i Total amount disallowable under section 37(total of 7a to 7h) A. Amounts debited to the profit and loss account, to the extent disallowable under section 40 5f бр 7i Amount disallowable under section 40 (a)(i), 40(a)(ia) and 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 pro....
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....ount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax 12b c VAT/sales tax 12c d Any other tax 12d e Total amount outstanding (total of 12a to 12d) 12e 13 13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 14 14 Any amount of profit chargeable to tax under section 41 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15 Part A-QD Quantitative details (optional 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 ....
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....Section 89 b Section 90 5a 5b REFUND TAXES PAID c Section 91 d Total (5a5b+5c) 6 Net tax liability (4-5d) 5c 5d 6 7 Interest payable a For default in furnishing the return (section 234A) 7a b For default in payment of advance tax (section 234B) 7b Ñ For deferment of advance tax (section 234C) 7c d Total Interest Payable (7a+7b+7c) 8 Aggregate liability (6+ 7d) 7d 8 9 Taxes Paid a Advance Tax (from Schedule-IT) b TDS (total of column 7 of Schedule-TDS1 and column 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 ☑) ☠Sav....
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....out for part of the year) 2a b The amount of rent which cannot be realized 2b C Tax paid to local authorities 2c 2d d Total (2b+2c) e Balance (2a-2d) f 30% of 2e g Interest payable on borrowed capital 2f 2g h Total (2f+2g) i Income from house property 2 (2e - 2h) Address of property 3 Town/City 3 (Tick) if let out ☠Name of Tenant 2e 2h 2i State PIN Code PAN of Tenant (optional) a Annual letable value/ rent received or receivable (higher if let out for whole 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 ....
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.... Act,2006 18 19 20 Deemed income under section 41 21 Deemed income under section 33AB/33ABA/35ABB/ 72A/80HHD/80-IA 22 Any other item or items of addition under section 28 to 44DA 23 Any other income (including income from salary, commission, bonus and interest from firms in which an individual/ HUF/ Prop. concern is a partner) not included in profit and loss 24 Total (14+ 15 + 16 +17 +18+19 +20 +21+22 +23) 25 Deduction allowable under section 32(1)(iii) 20 21 22 23 12iii 13 24 25 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 An....
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....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 50* (5+8-3-4-7-15) (enter negative only if block ceases to exist) 17 Written down value on the last day of previous year* (6+9 -14) (enter 0 if result is negative) Schedule DOA Depreciation on other assets 1 Block of assets 2 Rate (%) 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 ....
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.... 1d le 1h 2d 23 4 5 6 1g 1h e Block entitled for depreciation @ 60 per cent (Schedule DPM-16v) f Block entitled for depreciation @ 80 per cent (Schedule 1f DPM-16vi) g Block entitled for depreciation @ 100 per cent (Schedule DPM - 16vii) h Total (la +1b+1c+1d+le+lf+1g) 2 Building CAPITAL GAINS a Block entitled for depreciation @ 5 per cent (Schedule DOA-16i) 2a b Block entitled for depreciation @ 10 per cent (Schedule 2b DOA-16ii) Ñ Block entitled for depreciation @ 100 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....
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....of acquisition without indexation 4a bi ii Cost of improvement without indexation bii iii Expenditure on transfer biii iv Total (bi + bii +biii) biv Ñ Balance (4a-biv) 4c d Deduction under sections 54/54B/54D/54EC/ 4d 54F/54G/54GA e Net balance Зе NOTE 5 Amount deemed to be long term capital gains under sections 54/54B/54D/54EC/54ED/ 54F/54G/54GA 6 Total long term capital gain (le (enter nil if loss) + 2 + 3e (enter nil if loss) + 4e (enter nil if loss) +5) C Income chargeable 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 c....
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....fter set off (3 of Schedule-OS) 4 5-1-2-3-4 CURRENT YEAR LOSS ADJUSTMENT Loss to be adjusted -> i Salaries ii iii iv House property Business(including speculation profit) Short-term capital gain V Long term capital gain Other sources (incl. vi profit from owning race horses but excluding winnings from lottery) vii Total loss set off viii Loss remaining after set-off Schedule BFLA SI. No. Details of Income after Set off of Brought Forward Losses of earlier years 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 Cu....
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....d percent Export Oriented units a Undertaking No.1 b Undertaking No.2 c Undertaking No.3 d Undertaking No.4 e Undertaking No.5 f Total (a+b+c+d+e) Schedule 10BA DEDUCTIONS U/S Deduction under section 10BA Deduction in respect of exports of handmade wooden articles a Undertaking No.1 b Undertaking No.2 c Undertaking No.3 d Undertaking No.4 e Undertaking No.5 f Total (a+b+c+d+e) a b Ñ d e a b Ñ d a b c d e f Schedule 80G A Details of donations 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 ....
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....ction in the case of an undertaking engaged in integrated business of handling, storage and transportation of foodgrains [Section 80-IB(11A)] m Deduction in the case of an undertaking engaged in operating and maintaining a rural hospital [Section 80- |IB(11B)] n Total deduction under section 80-IB (Total of a to m) Schedule 80-IC or 80-IE DEDUCTIONS U/S 80-IC/ID/IE m Deductions under section 80-IC or 80-IE 1 Deduction in respect of industrial undertaking located in Sikkim 2 Deduction in respect of industrial 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....