TaxTMI 
TaxTMI 
CBDT hereby makes the following rules further to amend the Income-tax (3rd Amendment) Rules, 2011
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....) of section 115WD" shall be omitted; (b) for the figures "2010", the figures "2011" shall be substituted; (c) in clause (a), for the word and figures "SARAL-II", the word "SAHAJ" shall be substituted; (d) after sub-clause (c), the following clause shall be inserted, namely:- "(ca) in the case of a person being an individual or a Hindu undivided family deriving business income and such income is computed in accordance with special provisions, referred to in section 44AD and section 44AE of the Act for computation of business income be in Form SUGAM (ITR-4S) and be verified in the manner indicated therein."; (e) in clause (d), after the words, brackets and letter "or clause (c)", the words, brackets and letters " or clause (ca)", shall be inserted; (f) clause (h) shall be omitted; (ii) for sub-rule(2), the following sub-rule shall be substituted, namely: - "(2) The return of income required to be furnished in Form SAHAJ (ITR-1) or Form No. ITR-2 or Form No. ITR -3 or Form SUGAM (ITR-4S) or Form No. ITR -4 or Form No. ITR-5 or Form No. ITR -6 shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof....
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....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 OS) (enter nil if loss) 4b c Total (a+b) (enter nil if 4c is a loss) 4c 5 5 Total (1+2+3c +4c) Do not write or stamp in this area (Space for bar code) 1 2 ....
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....est 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 be included in 6 below) 2 3 Allowances not exempt (refer Form 16 from employer) 4 Value of perquisites (refer Form 16 from employer) 5 Profits in lieu of salary (refer Form....
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....on 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 section 112(1) is exercised a Full value of consideration b Deductions under section 48 3a i Cost of acquisition without indexation bi ii Cost of improvement wi....
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.... (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 adjusted i Salaries ii House property iii Short-term capital gain iv Long term capital V gain Other sources (incl. profit from owning race horses but ex....
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.... ☑ 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 Payments of Income-tax Name of Bank & Branch BSR Code Date of Deposit (DD/MM/YYYY) Enter the totals of Advance tax and Self Assessment tax in Sl No. 8a & 8c of Part B-TTI ....
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....ish 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 loss) b from owning race horses (4c of Schedule OS) (enter nil if loss) 5b Ñ Total (5a+5b) (enter nil if 5c is a loss) 5c 6 Total (1+2+3+4c+5c) Do not write or st....
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.... 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 separately below) 2 Allowances exempt under section 10 (Not to be included in 6 below) 2 3 Allowances not exempt (refer Form 16 from employer) 4 Value of perquisites....
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.... (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 bii biii biv 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 (....
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....ory 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 maintaining race horses a Receipts 4a b Deductions under section 57 in relation to (4) c Balance (4a - 4b) 4b 4c 5 Income chargeable under the head “Inco....
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.... 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 SI Section ☑ No code Special rate (%) 6 ☠7 8 9 10 ப Income i Total (lii to 10 ii) Tax thereon ii Schedule EI De....
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....ssment 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) ▼ 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 ....
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....eference 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 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 o....
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.... 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 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) ....
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....d 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 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 amou....
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....0 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 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 con....
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....o 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 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....
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.... 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 ☑) ☠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 p....
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....ional) 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 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 ....
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....n 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 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 ....
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.... 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 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 incurr....
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....ation @ 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 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 app....
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.... 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 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 ....
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....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 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/....
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.... 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 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....
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....pect 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 (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) ....
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.... No TDS ON OTHER INCOME ii Name and address of the Employer Income chargeable under Salaries (3) (4) Deduction under Chapter VI-A (5) Tax payable (incl. edn. cess) (6) Total tax deducted Tax payable/ refundable (7) (8) Details of Tax Deducted at Source on Income [As per Form 16 A issued by Deductor(s)] Tax Deduction Account Number (TAN) of the Deductor (2) Name and address of the Deductor (3) Amount Paid Date of Payment / Credit (4) (5) NOTE Please enter total of column 7 of Schedule-TDS1 and column 7 of Schedule-TDS2 in 11(b) of PartB-TTI Total tax deducted Amount out of (6) claimed for this year (6) (7) Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)] Name and address of the Collector Amount received/ debited Date of receipt/ Total tax debit deducted Schedule TCS TCS ON INCOME SI Tax Deduction and Tax No (1) i ii Collection Account Number of the Collector (2) (3) NOTE Enter the total of column (7) in Sl No. 11c of Part B-TTI (4) (5) (6) Amount out of (6) to b....
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....ar in the partners/members of the firm/AOP/BOI (Tick) ▼ ☠Yes (Income of societies and cooperative banks give details of Managing Committee) B. Particulars of persons who were partners/ members in the firm/AOP/BOI on 31st day of March, 2010 S.No. Name and Address Percentage of share (if determinate) Nature of business or profession, if more than one business or profession indicate the three main activities/ products Description S.No. Code [Please see instruction No.9(ii)] (i) @ (iii) Part A-BS SOURCES OF FUNDS 1 BALANCE SHEET AS ON 31ST DAY OF MARCH, 2010 (fill items 1 to 5 in a case where regular books of accounts are maintained, otherwise fill item 6) Partners' members' fund a Partners' members' capital b Reserves and Surplus i Revaluation Reserve ii Capital Reserve iii Statutory Reserve iv Any other Reserve V Total (bibii + biii + biv) c Total partners'/ members' fund (a+bv) 2 Loan funds a Secured loans a bi bii biji biv by 1c i Foreign Currency Loans ii Rupee Loans A From Banks B From others C Total (iiA+ iiB) iii Total (ai + iiC) b Unse....
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.... not written off or adjusted 4a b Deferred tax asset 4b Ñ Profit and loss account/ accumulated balance 4c d Total (4a4b+4c) 4d 5 5 Total, application of funds (le + 2c+3e +4d) 6 In a case where regular books of account of business or profession are not maintained, furnish the following information as on 31st day of March, 2010, in respect of business or profession a Amount of total sundry debtors b Amount of total sundry creditors Ñ Amount of total stock-in-trade d Amount of the cash balance 6a 6b 6c 6d Part A-P& L CREDITS TO PROFIT AND LOSS ACCOUNT DEBITS TO PROFIT AND LOSS ACCOUNT Profit and Loss Account for the year 2009-10 (fill items 1 to 51 in a case where regular books of accounts are maintained, otherwise fill item 52) 1 Sales/Gross receipts of business or profession (Net of returns and refunds and duty or tax, if any) 2 Duties, taxes and cess, received or receivable, in respect of goods and services sold or supplied a Union Excise duties b Service tax Ñ VAT/ Sales tax d Any other duty, tax and cess 1 2a 2b 2c 2d 2e e Total of duties, taxes and cess,....
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....Club expenses 30 Festival celebration expenses 19 20 21 22 23 24 25 26 27 28 29 30 31 Scholarship 31 32 Gift 33 Donation 32 33 34 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) a Union excise duty b Service tax 34a 34b Ñ VAT/Sales tax 34c 40 d Cess e Any other rate, tax, duty or cess including STT f Total rates and taxes paid or payable (34a+34b+34c+34d+34e) 35 Audit fee 36 Other expenses 37 Bad debts 38 Provision for bad and doubtful debts 39 Other provisions Profit before interest, depreciation and taxes [5 − (6 + 7 + 8h + 9 to 14 + 15k + 16e + 17 to 33 + 34f+ 35 to 39)] 41 Interest 34d 34e 34f 35 36 37 38 39 40 41 42 Depreciation 42 43 Profit before taxes (40-41-42) 43 OTHER INFORMATION PROVISIONS FOR TAX AND APPROPRIATIONS 44 Provision for current tax 45 Provision for Fringe benefit Tax 46 Provision for Deferred Tax 47 Profit after tax (43-44 45-46) 48 Balance brought forward from previous year 49 Amount available for appropriation (47....
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....ission for services rendered, where such sum was otherwise payable to him as profits or dividend. d Any amount of interest paid in respect of borrowed capital 6c 6d e Amount of discount on a zero-coupon bond 6e f Amount of contributions to a recognised provident fund 6f g Amount of contributions to an approved superannuation fund 6g h Amount of contributions to an approved gratuity fund 6h iAmount of contributions to any other fund 6i j Amount of bad and doubtful debts 6j k Provision for bad and doubtful debts 6k 1 Amount transferred to any special reserve 61 m Expenditure for the purposes of promoting family planning amongst employees 6m 5f ☠☠n Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent credited to the employees account on or before the due date o Any other disallowance 6n 60 p Total amount disallowable under section 36 (total of 6a to 60) 7 Amounts debited to the profit and loss account, to the extent disallowab....
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....way of contribution to any provident fund or superannuation fund or gratuity 10b fund or any other fund for the welfare of employees c Any sum payable to an employee as bonus or commission for services rendered 10c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d e Any sum payable as interest on any loan or borrowing from any scheduled bank 10e f Any sum payable towards leave encashment 10f g Total amount allowable under section 43B (total of 10a to 10f) 11 Any amount debited to profit and loss account of the previous year but disallowable under section 43B:- 9f 10g TOTAL INCOME a Any sum in the nature of tax, duty, cess or fee under any law b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees c Any sum payable to an employee as bonus or commission for services rendered 11a 11b 11c d Any sum payable as interest on any loan or borrowing from any public financial inst....
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....erm (others) (48 of Schedule-CG) iii Total short-term (3ai + 3aii) b Long-term (B6 of Schedule-CG) (enter nil if loss) 3aii 3aiii 3b c Total capital gains (3aiii + 3b) (take the figure adjusted to Schedule CYLA) 4 Income from other sources a from sources other than from owning race horses (3 4a of Schedule OS) b from owning race horses (4c of Schedule OS) (enter nil 4b if loss) c Total (4a4b) 5 Total (1+2c+ 3c +4c) 3c 4c 5 6 Losses of current year to be set off against 6 (total of 2vii, 3vii and 4vii of Schedule CYLA) 6 7 Balance after set off current year losses (6- -7) 8 Brought forward losses to be set off losses against 6 (total of 2vii, 3vii and 4vii of Schedule BFLA) 9 Gross Total income (6 – 7 – 8) (also 5vii of Schedule BFLA) 10 Deductions under Chapter VI-A (k of Schedule VIA) 11 Total income (10-11) 12 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 13 Aggregate income' (11 +12) 14 Losses of current year to be carried forward (total of xi of Schedule CFL) 7 8 9 10 11 12 13 14 Part B - TTI Computation of tax liability on to....
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....lease refer instructions) Address of property 1 Town/City State PIN Code 1 (Tick) if let out Name of Tenant 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) la b The amount of rent which cannot be realized 1b d Total (1b+ 1c) Ñ Tax paid to local authorities e Balance (1a 1d) 1c 1d le HOUSE PROPERTY f 30% of le g Interest payable on borrowed capital h Total (1f+1g) 1f 1g i Income from house property 1 (le – 1h) Address of property 2 Town/City 2 (Tick) if let out ☠Name of Tenant a 1h li State PIN Code PAN of Tenant (optional) 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 2b Ñ Tax paid to local authorities 2c d Total (2b+ 2c) 2d e Balance (2a - 2d) f 30% of 2e g Interest payable on borrowed capital h Total (2f+2g) 2f 2g i Income from house property 2 (2e - 2h) Add....
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....ounts debited to the profit and loss account, to the 14 extent disallowable under section 36 (6p of Part-OI) 15 Amounts debited to the profit and loss account, to the 15 extent disallowable under section 37 (7i of Part-OI) 16 Amounts debited to the profit and loss account, to the 16 extent disallowable under section 40 (8Ag of Part-OI) 17 Amounts debited to the profit and loss account, to the 17 extent disallowable under section 40A (9f of Part-OI) 18 Any amount debited to profit and loss account of the 18 previous year but disallowable under section 43B (11g of Part-OI) 19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act,2006 19 20 Deemed income under section 41 21 Deemed income under section 33AB/33ABA/35ABB/ 72A/80HHD/80-IA 20 21 22 Any other item or items of addition under section 28 to 44DA 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 assessee is a partner) 23 6 10 11 12iii 13 24 Total (14+ 15 +16 +17 ....
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....ten 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 6 during the previous year out of 3 or 4 Amount on which depreciation at full rate to be allowed (3+4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result in 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 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) Plant and machinery 15 30 40 50 60 80 100 (i) (ii) (iii) (iv) (v) (vi) (vii) DEPRECIATION....
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....b + 2c) 3 Furniture and fittings (Schedule DOA- 14 iv) 2c 2d 3 4 4 Intangible assets (Schedule DOA- 14 v) 5 Ships (Schedule DOA- 14 vi) 6 Total depreciation (1h+2d+3+4+5) 5 6 CAPITAL GAINS Schedule DCG 1 Deemed Capital Gains on sale of depreciable assets Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 16i) 1a 1g 1h b Block entitled for depreciation @ 30 per cent (Schedule 1b DPM-16ii) c Block entitled for depreciation @ 40 per cent (Schedule 1c DPM-16iii) d Block entitled for depreciation @ 50 per cent (Schedule DPM - 16iv) e Block entitled for depreciation @ 60 per cent (Schedule DPM - 16v) 1d le 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+1f+1g) 2 Building a Block entitled for depreciation @ 5 per cent (Schedule DOA- 16i) 2a b Block entitled for depreciation @ 10 per cent (Schedule 2b DOA- 16ii) c Block entitled for depreciation @ 100 per cent (Schedule DOA- 16iii) d Total (2a + 2b....
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.... under section 112(1) not exercised a Full value of consideration b Deductions under section 48 За 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 Ñ Balance (3a-biv) 3c d Deduction under sections 54B/54D/54EC/54G/ 54GA 3d eNet balance (3c - 3d) 4 Asset in the case of others where proviso under section 112(1) exercised a Full value of consideration b Deductions under section 48 4a i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure on transfer biii iv Total (bi+bii +biii) biv c Balance (4a - biv) 4c d Deduction under sections 54B/54D/54EC/54G/ 54GA 4d e Net balance 5 6 7 A8 le 2 Зе 5 Amount deemed to be long term capital gains under sections 54B/54D/54EC/54ED/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, i....
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.... this column only if income is zero or positive) 1 Loss to be adjusted -> i House property ii Business (including |speculation profit) iii Short-term capital gain iv Long term capital gain v Other sources (incl. profit from owning race horses but excluding winnings from lottery) vi Total loss set-off vii Loss remaining after set-off House property loss of the current year set off Total loss (4c of Schedule -HP) 2 Business Loss (other than speculation loss) of the current year set off Total loss (A37 of Schedule-BP) 3 Other sources loss (other than loss from race horses) of the current year set off Total loss Current year's Income remaining after set off (3 of Schedule-OS) 4 5=1-2-3-4 Details of Income after Set off of Brought Forward Losses of earlier years Schedule BFLA Sl. Head/Source of Income No Income after set off, if any, of current year's losses as per 5 of Schedule CYLA) 1 Brought forward loss set off 2 Brought forward depreciation set off 3 BROUGHT FORWARD LOSS ADJUSTMENT iHouse prop....
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....king No.1 b Undertaking No.2 e Undertaking No.3 d Total (a+b+c) a b Ñ d 2d 1f DETAILS OF DONATIONS Schedule 10B Deduction under section 10B Deduction in respect of hundred percent Export Oriented units a Undertaking No.1 DEDUCTION U/S 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 DEDUCTION U/S 10BA Deduction under section 10BA Deduction in respect of exports of handmade wooden articles a Undertaking No.1 b Undertaking No.2 e Undertaking No.3 d Undertaking No.4 a b C d e a b C d e f e Undertaking No.5 f Total (a+b+c+d+e) Schedule 80G Donations entitled for 100% deduction A Details of donations entitled for deduction under section 80G Name and address of donee i ii iii Ai Aii Aiii iv Aiv V Av vi Total Avi B Donations entitled for 50% deduction where donee not required to be approved under section 80G(5) (vi) Name and address of donee f Amount of donation Amount of donation Bi i ii iii iv Bii Biii Biv....
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....)] j k k Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits and vegetables [Section 80-IB(11A)] 1 Deduction 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 1 Deductions under section 80-IC or 80-IE m 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 DEDUCTION U/S 80-IC 1 2 3 4a 4b b Arunachal Pradesh 4c c Manipur d Mizoram e Meghalaya f Nagaland 4d 4e 4f g Tripura 4g h Total of deduction for undertakings located in North-east (Total of 4a to 4g) 4h 5 5 Total deduction under section 80-IC or ....
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....CS ON INCOME ii (1) Collection Account Number of the Collector (2) i (3) NOTE Enter the total of column (7) in Sl No. 11c of PartB-TTI (4) (5) (6) Tax thereon ii Amount out of (6) claimed for this year (7) Amount out of (6) to be allowed as credit during the year (7) Document 8 FORM ITR-7 INDIAN INCOME TAX RETURN For persons including companies required to furnish return under section 139(4A) or section 139(4B) or section 139(4C) or section 139(4D) (Please see Rule 12 of the Income-tax Rules, 1962) (Also see attached instructions) Assessment Year 2010-11 Part A-GEN 1. 2. PERMANENT ACCOUNT NUMBER (PAN) GENERAL NAME (As mentioned in deed of creation/ establishing/ incorporation/formation) 3. ADDRESS (Flat No./Door/House No., Premises, Road, Locality) Pin Telephone Fax, if any 4. Date of formation (DD-MM-YYYY) — - — -▬▬▬ 5. Status (Please see instructions) 6. e-mail ID: 7. Is there any change in Address? 8. Number and Date of registration under section 12A/12AA Yes No and 9. If....
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..... Refund due, if any [Sch.G-17] 000 Number of documents / statements attached Description In figures In words a. TDS Certificates f. Description Applications for exercising In figures In words options under section 11(1) b. Audit report in Form No. 10B C. Audit report in Form No. g. Form 10DB/10DC h. 10BB Income/expenditure account and balance sheet 1. 2. e. Audit Report under section 44AB Form No. 10 for exercising options under section 11(2) i. Others VERIFICATION (full name in block letters), son/ daughter of holding permanent account number solemnly declare that to the best of my knowledge and belief, the information given in this return and the schedules, statements, etc., accompanying it is correct and complete and that the amount of total income/ fringe benefits 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. I further declare that I am making this return in my....
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.... 6. Method of valuation of stock.... 7. Is there any change in stock valuation method? Yes No 8. yes, state the change: 9. Are you liable to maintain accounts as per section 44AA? Yes 10. Are you liable to tax audit under section 44AB(a)/ (b)? Yes 11. Are you liable to tax audit under section 44AB(c) read with section 44AD/44AE/ 44AF? Yes ì€ ì€ì€ No No No 12. If answer to ‘Item 10 or 11' is yes, have you got the accounts audited before the specified date? Yes No 13. f yes, whether audit report is furnished? Yes No If yes, give Receipt No.…………………………………. and date of filing the same (also attach a copy) (II) Computation of income from business or profession other than speculation business (In case you have more than one business or profession and maintain separate books of account, attach separate sheet(s) giving computation for each such business or profession and show the aggregate figures against various items) 14. Net profit or loss as per consolidated profit and loss account 1....
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....ed income not included in item 14 under sections 33AB, 33ABA, 35ABB, etc. (i) Section.. Section.... Section... Section...... Amount.. Amount... Amount... Amount... Total 21. Deduct: Allowance under section 35A, 35AB, 35ABB, etc. Section Year No. Installment 000 Amount debited in accounts Amount allowable 22 Total 22. Add: Adjustment on account of profit includible under section 44B, 44BB and 44BBA Add / deduct: Adjustments in accordance with sections 28 to 44DA, if any, necessary Under section 23. Amount 000 000 Total 000 24 24. Add deduct: Adjustment on account of current depreciation debited in books of account, and allowable as per the Act 000 25. Add deduct: Adjustment on account of scientific research expenses under section 35(1)(iv) 000 26. (i) Profits and gains of business or profession other than speculation business 000 (ii) Profits and gains from the transactions chargeable to securities transaction tax included in (i) above 000 (III) Computation of income from speculation business 27. Speculation profit / loss 000 28. Add / deduc....
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.... 3. Deductions under section 57:- (a) Depreciation ........ (b) (c) 4. Total of 3 above 5. Balance [(2) – (4)] 6. (a) Income from owning and maintaining race horses 7. (b) Expenses / Deductions under section 57 Balance income from owning and maintaining race horse(s) [6(a) – 6 (b)] 8. Winnings from lotteries, crossword puzzles, races, etc. [see section 115BB] 9. Income chargeable under the head “Income from other sources" [(5) + (7) + (8)] [Negative figure, if any, in item 7 shall not be considered here] 000 000 000 000 000 000 000 SCHEDULE E: Statement of set off of current year's losses under section 71 Fill in this schedule only if there is loss from any of the following sources for set-off against income from any other source; else, write N.A. 1. Amount of loss arising from house property [see item A-17] 0000 2. 3. Amount of loss from business (excluding speculation loss) [see item B-26] Amount of loss from other sources (excluding loss from race horses) [see item D-5] 0000 0000 S.No. Head/Source of income Income of previous year H....
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....t under section 13A in case of a political party (also fill schedule LA) 000 (ix) Total [(i) to (viii)] 000 4. Add: (i) Income chargeable under section 11(1B) 000 (ii) Income chargeable under section 11(3) 000 (iii) Income in respect of which exemption under section 11 is not available by reason of provisions of section 13 000 (iv) Income chargeable under section 12(2) 000 (v) Total [(i)+(ii)+(iii)+(iv)] 000 5. Add: Income from profits and gains of business or profession chargeable to tax under section 11(4) [Sch.B.34] 000 6. Gross total income [(2)−(3)+(4)+(5)] 000 7. Deduction under Chapter VIA 000 8. Total income [(6) -(7)] 9. Net Agricultural income for rate purpose 10. Income included in items 8 above chargeable at special rates / maximum marginal rates Nature of income Section under which chargeable Amount of income [000 000 Rate of Tax Amount of Tax 11. Total income chargeable at normal Rates 12. 13. 0 Total income chargeable at special Rates Anonymous donations to be taxed under section 115BBC @ 30% 000 000 000 14. Total....
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....t (Mandatory in Refund cases) 2. Name of the Bank MICR Code (9 digit) 3. Income claimed exempt: Nature of income 4. 5. 6. Address of Bank Branch Type of Account (Savings/ Current) Account Number ECS (Y/N) Amount (in Rs) If claiming exemption under sub-clause (iiiad) or (iiiae) or (vi) or (via) of clause (23C) of section 10, state the amount of aggregate annual receipts State the nature of charitable or religious or educational or philanthropic objects/ activities Are you assessed to wealth-tax? Reasons for claim Yes No (If yes, the wealth tax return should be filed along with this return) SCHEDULE I. Details of amounts accumulated / set apart within the meaning of section 11(2) in the last eleven years, viz., previous years relevant to the current assessment year and the ten preceding assessment years Year of accumulation Amount accumulated Whether invested in accordance with the provisions of section 11(5) Purpose of accumulation Amounts applied during the year Balance amount available for application Amount deemed to be income within meaning....
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....Institution 1. Name(s) of author(s) / founder(s) / and address(es), if alive 2. Date on which the trust was created or institution established or company incorporated 3. Name(s) of the person(s) who was / were trustee(s) / manager(s) during the previous year(s) 4. Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in terms of section 13(3)(b) 5. 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 SCHEDULE LA (In case of a Political Party) 1. Whether books of account were maintained? Yes No 2. Whether record of each voluntary contribution in excess of twenty thousand rupees (including name and address of the person who has made such contribution) were maintained Yes ì€ì€ No 3. Whether the accounts have been audited, Yes No if yes date of audit 4. Whether the report under sub-section (3) of section 29C of the Repr....
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....ter Signature of TRP Seal and Signature of receiving official Document 10 FILING STATUS FORM ITR-6 INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules, 1962) (Also see attached instructions) Assessment Year 2010-11 Part A-GEN Name PERSONAL INFORMATION GENERAL PAN Is there any change in the company's name? If yes, please furnish the old name Flat/Door/Block No Road/Street/Post Office Town/City/District Email Address Name Of Premises/Building/Village Area/Locality State Pin code Date of incorporation (DD/MM/YYYY) If a domestic company (Tick) ☑ I If a public company write 6, and if private company write 7 (as defined in section 3 of the Company Act) ☠(STD code)-Phone Number Designation of Assessing Officer Area Code ÐО Туре Range Code 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 ☠Original Non-....
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....tion 2(36A) of the Income-tax Act Act Are you a company owned by the Reserve Bank of India ☠Yes ☠Yes No No 3 Are you a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank ☠Yes ☠No SOURCES OF FUNDS 4 Are you a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 ☠Yes 5 6 7 Are you a company being a non-banking Financial Institution Are you a company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999). Are you a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act ☠Yes ☠☠☠No No ☠Yes ☠No ☠Yes No Nature of business or profession, if more than one business or profession indicate the three main activities/ products Code S.No. [Please see instruction No.9(ii)] (i) (ii) (i....
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.... V Total current assets (iE + iiC + iiiC + aiv) b Loans and advances av i Loans to subsidiary companies bi ii Advances recoverable in cash or in kind or for value to be received bii iii Deposits, loans and advances to corporate and others biii iv Balance with Revenue Authorities biv by v Total (bi+ bii + biii + biv) 3c c Total (av bv) d Current liabilities and provisions CREDITS TO PROFIT AND LOSS ACCOUNT i Current liabilities A Sundry Creditors iA B Liability for Leased Assets ᎥᴠC Unpaid Dividend iC D Unpaid Matured debentures E Unpaid Call Money F Interest Accrued on above G Interest accrued but not due on loans H Total (iA+iB + iC + iD + iE + iF + iG) ii Provisions ᎥᎠiE iF iG iH A Provision for Income Tax iiA B Provision for Fringe Benefit Tax iiB C Provision for Wealth Tax iiC Provision for Leave D iiD encashment/Superannuation/Gratuity E Other Provisions F Proposed Dividend iiE iiF G Tax on Dividend iiG iiH H Total (iiA+ iiB + iiC + iiD + iiE + iiF + iiG) iii Total (iH+ iiH) diii ....
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....und 15h i Contribution to any other fund 15i j Any other benefit to employees in respect of which an expenditure has been incurred 15j k Fringe benefit tax paid or payable 15k 1 Total compensation to employees (15a+15b+15c+15d+15e+15f+15g+15h+15i+15j+15k) Insurance 151 16 a Medical Insurance 16a b Life Insurance 16b c Keyman's Insurance 16c Other Insurance including factory, office, car, goods, d 16d etc. e Total expenditure on insurance (16a+16b+16c+16d) 16e 17 Workmen and staff welfare expenses 18 Entertainment 17 18 19 Hospitality 19 20 Conference 21 Sales promotion including publicity (other than advertisement) 20 21 22 Advertisement 23 Commission 22 23 24 Hotel, boarding and Lodging 25 Traveling expenses including foreign traveling 24 25 26 Conveyance expenses 26 27 Telephone expenses 28 Guest House expenses 27 28 PROVISIONS FOR TAX AND APPROPRIATIONS 29 Club expenses 30 Festival celebration expenses 31 Scholarship 32 Gift 33 Donation 29 30 31 32 33 34 Rates and taxes, paid or payable to Govern....
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....on 28 5a ☠No 4d ☠☠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 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 profit and loss account, to the extent disallowable under section 36:- a Premium paid for insurance against risk of damage ба or destruction of stocks or store b Premium paid for insurance on the health of employees c Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend. d Any amount of interest paid in respect of borrowed capital e Amount of discount on a zero-coupon bond 6b 6c 6d бе f Amount of contributions to a recognised provident fund 6f g Amount of contributions to an approved superannuation fund 6....
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.... disallowable under section 40A a Amounts paid to persons specified in section 40A(2)(b) 9a b Amount paid otherwise than by account payee cheque or account payee bank draft under section 40(3) - 100% disallowable 9b c Provision for payment of gratuity d any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution; e Any other disallowance f Total amount disallowable under section 40A 9c 9d 9e 10 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year a Any sum in the nature of tax, duty, cess or fee under any law b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees c Any sum payable to an employee as bonus or commission for services rendered 10a 10b 10c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d e Any sum ....
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....e 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 Computation of total income Income from house property (4c of Schedule-HP) (enter nil if loss) 2 Profits and gains from business or profession i Profit and gains from business other than speculative 2i business (A37 of Schedule-BP) ii Profit and gains from speculative business (B41 of 2ii Schedule-BP) (enter nil if loss) iii Total (2i+ 2ii) 7a 7b 7c 7d 7e 7f 2iii 3 Capital gains iii Total short-term (3ai + 3aii) a Short term i Short-term (under section 111A) (A7 of Schedule-3ai CG) ii Short-term (others) (48 of Schedule-CG) b Long-term (B6 of Schedule-CG) (enter nil if loss) 3aii 3aiii 3b Ñ Total capital gains (3aiii + 3b) (take the figure adjusted to Schedule CYLA) 3c 4 Income from other sources a from sources other than from owning race horses (3 4a of Schedule OS) b from owning race horses (4c of Schedule OS) (enter nil 4b if loss) Ñ Total (a + b) 4c 5 Total (1+2c + 3c +4c) 5 6 Losses of curren....
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....ccount solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete 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. I further declare that I am making this return in my capacity as and I am also competent to make this return and verify it. Place Date Sign here → Schedule BA In case of refund, please furnish the following information in respect of bank account in which refund is to be credited 1 Enter your bank account number (mandatory in case of refund) 2 Do you want your refund by ☠cheque, or ☠deposited directly into your bank account? (tick as applicable ☑) 3 Give additional details of your bank account MICR Code Type of Account (tick as applicable ☑) Savings ☠Current Schedule HP Details of Income from House Property (Please refer instructions) Address of property 1 Town/Ci....
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.... profit and loss account considered under other heads of income 3 4 Profit or loss included in 1, which is referred to in section 44AD/44AE/44AF/44B/44BB/44BBA/44BBB/ 44D/44DA Chapter-XII-G/ First Schedule of Income- tax Act 4 5 Income credited to Profit and Loss account (included in 1) which is exempt a share of income from firm(s) b Share of income from AOP/BOI Ñ Any other exempt income d Total exempt income 5a 5b 5c 5d 6 Balance (1-2-3-4-5d) 7 Expenses debited to profit and loss account considered under other heads of income 8 Expenses debited to profit and loss account which relate to exempt income 9 Total (7+8) 10 Adjusted profit or loss (6+9) 7 8 9 11 Depreciation debited to profit and loss account included in 10 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) (column 6 of Schedule-DEP) 12i 12ii ii Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules) iii Total (12i+ 12ii) 13 Profit or loss after adjustment for depreciation (10 +11 - 12iii) 14 Amounts debited to....
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.... viii Section 44D 33ii 33iii 33iv 33v 33vi 33vii 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) 33xii 34 Profit or loss before deduction under section 10A/10AA/10B/10BA (32 + 33x) 34 35 Deductions under section- i 10A (6 of Schedule-10A) ii 10AA (d of Schedule-10AA) iii 10B (f of Schedule-10B) 35i 35ii 35iii 35iv iv 10BA (f of Schedule-10BA) V Total (35i +35ii +35iii + 35iv) 36 Net profit or loss from business or profession other than speculative business (34 – 35v) 35v 36 37 Net Profit or loss from business or profession after applying rule 7A or 7B (same as above A37 in 36 except in case of special business, after applying rule 7A or 7B) B Computation of income from speculative business 38 Net profit or loss from speculative business as per profit or loss account 39 Additions in accordance with section 28 to 44DA 40 Deductions in accordance with section 28 to 44DA 41 Profit or loss from speculative business (38+39-40) C Income chargeable under the head 'Profits and gains' (A37+B41) Sch....
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.... 17 Written down value on the last day of previous year* (6+ 9 -14) (enter 0 if result is negative) Schedule DEP DEPRECIATION ON ASSETS Summary of depreciation on assets Plant and machinery a Block entitled for depreciation @ 15 per cent Schedule DPM - 14 i) la b Block entitled for depreciation @ 30 per cent Schedule DPM - 14 ii) 1b Ñ Block entitled for depreciation @ 40 per cent Schedule DPM - 14 iii) 1c d Block entitled for depreciation @ 50 per cent (Schedule DPM - 14 iv) 1d e Block entitled for depreciation @ 60 per cent (Schedule DPM - 14 v) le Building Furniture and 5 10 100 fittings 10 Intangible assets Ships 25 20 (i) (ii) (iii) (iv) (v) (vi) f Block entitled for depreciation @ 80 per cent 1f Schedule DPM - 14 vi) g Block entitled for depreciation @ 100 per cent Schedule DPM - 14 vii) 1g h Total depreciation on plant and machinery ( 1a+1b+1c+1d+ le + 1f + 1g) 2 Building 3 a Block entitled for depreciation @ 5 per cent (Schedule DOA- 14i) 2a b Block entitled for depreciation @ 10 per cent (Schedule 2b DOA-1....
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....plicable 2 3 From assets in the case of others a Full value of consideration За b Deductions under section 48 i Cost of acquisition bi ii Cost of Improvement bii iii Expenditure on transfer biii iv Total (bi + bii + biii) biv e Balance (3a- biv) 3c d Loss, if any, to be ignored under section 94(7) or 94(8) (enter positive values only) e Deduction under sections 54B/54D/ 54G/54GA f Short-term capital gain (3c - 3d - 3e) Зе 4 Deemed short capital gain on depreciable assets (6 of Schedule-DCG) 5 Amount deemed to be short term capital gains under sections 54B/54D/54EC/ 54ED/54G/54GA 6 Total short term capital gain (1e +2 +3f +4 +5) 7 Short term capital gain under section 111A included in 6 3f 4 5 6 7 8 Short-term capital gain other than referred to in section 111A (6-7) B Long term capital gain 8 1 From slump sale a Full value of consideration la b Net worth of the under taking or division 1b c Long term capital gains from slump sale 1c d Deduction under sections 54B/54D/ 1d eNet long term capital gain from slump sale (1c - 1d)....
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.... (i) (ii) 16/9 to 15/12 (iii) 16/12 to 15/3 (iv) 16/3 to 31/3 (v) Schedule OS Income from other sources 1 Income other than from owning race horse(s):- OTHER SOURCES a Dividends, Gross la b Interest, Gross 1b Rental income from machinery, plants, buildings, Ñ 1c etc., Gross d Others, Gross 1d e Total (1a 1b + 1c + 1d) le f Deductions under section 57:- i Expenses/Deductions ii Depreciation fi iii Total 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) (enter 1g as nil if loss) 4 Income from owning and maintaining race horses 3 a Receipts 4a b Deductions under section 57 in relation to (4) c Balance (2a - 2b) 4b 4c 10 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) 10 5 Schedule CYLA Sl.No Head/Source of Income CURRENT YEAR LOSS ADJUSTMENT Details of Income after set-off of current years losses I....
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....oss (from owning race horses) DEDUCTION U/S 10A Schedule 10A Deduction under section 10A 1 Deduction in respect of units located in Software Technology Park a Undertaking No.1 b Undertaking No.2 c Undertaking No.3 d Undertaking No.4 la 1b 1c 1d le e Undertaking No.5 f Total (la+1b+ 1c + 1d + 1e) 2 Deductions in respect of units located in Electronic Hardware Technology Park a Undertaking No.1 2a b Undertaking No.2 c Undertaking No.3 2b 2c d Total (2a + 2b+ 2c) a Undertaking No.1 3 Deductions in respect of units located in Free Trade Zone За 3b 3c b Undertaking No.2 c Undertaking No.3 d Total (3a+3b+3c) 4 Deductions in respect of units located in Export Processing Zone a Undertaking No.1 b Undertaking No.2 c Undertaking No.3 4a 4b 2d 3d 4c 4d d Total (4a+ 4b+ 4c) 5 Deductions in respect of units located in Special Economic Zone a Undertaking No.1 b Undertaking No.2 e Undertaking No.3 d Total (5a+5b+ 5c) 6 Total of (1f +2d +3d+ 4d+ 5d) Schedule 10AA DEDUCTION U/S 10AA Deduction under section 10AA Deductions in r....
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....ction 80-IA(4)(vi) [Cross-country natural gas distribution network] f Total deductions under section 80-IA (a + b + c + d + e) Schedule 80-IB DEDUCTION U/S 80-IB a Deductions under section 80-IB e Deduction in respect of industrial undertaking referred to a in section 80-IB(3) [Small-scale industry] b Deduction in respect of industrial undertaking located in Jammu & Kashmir [Section 80-IB(4)] c Deduction in respect of industrial undertaking located in industrially backward states specified in Eighth Schedule [Section 80-IB(4)] b Ñ d Deduction in respect of industrial undertaking located in industrially backward districts [Section 80-IB(5)] d e Deduction in the case of multiplex theatre [Section 80- IB(7A)] e f Deduction in the case of convention centre [Section 80- IB(7B)] f f TOTAL DEDUCTIONS g Deduction in the case of company carrying on scientific research [Section 80-IB(8A)] h Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] i Deduction in the case of an undertaking developing and building housing projects ....
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.... gains on which Securities Transaction Tax is paid 4 Net Agriculture income(other than income to be excluded under rule 7, 7A, 7B or 8) 5 Share in the profit of firm/AOP etc. 6 Others 7 Total (1+2+3+4+5+6) 3 4 5 6 7 Schedule MAT 1 2 Computation of Minimum Alternate Tax payable under section 115JB Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II and III of Schedule VI to the Companies Act, 1956 (If yes, write '1', if no write '2') Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies, accounting standards and same method and rates for calculating depreciation have been followed as have been adopted for preparing accounts laid before the company at its annual general body meeting? (If yes, write '1', if no write '2' 3 Profit before tax as shown in the Profit and Loss Account (enter item 42 of PartA-P&L) Additions (if debited in profit and loss account) 3 MINIMUM ALTERNATE TAX b Reserve (except reserve under section 33AC) 4 a Income Tax paid or payable or its provision (other than FBT) 4a 4b Ñ Provisions for....
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....otherwise enter 0] 9 Amount of MAT liability in respect of assessment year 2010-11 available for credit in subsequent assessment years [enter (4 – 5) if 4 is greater than 5, otherwise enter 0] Schedule - DDT Details of payment of Dividend Distribution Tax 1 Date of declaration of distribution or payment of any dividend profits of domestic companies 2 Rate of dividend, distributed or paid during the previous year DIVIDEND DISTRIBUTION TAX a Interim (rate %) b Final (rate %) 3 Amount of any dividend declared, distributed or paid 2a 2b 3 4 Tax payable on dividend declared, distributive or paid a Additional Income-tax payable under section 115-0 b Surcharge on 4a 4a 4b c Education Cess on (4a + 4b) 4c d Total tax payable (4a + 4b+4c) 5 Interest payable under section 115P 4d 5 6 Additional income-tax + interest payable (4d +5) 7 Tax and interest paid (Total of v Schedule DDTP) 6 7 8 Net payable/ refundable (6-7) 8 Schedule IT SI No i TAX PAYMENTS ii iii iv vi 1 7 8 9 Details of Advance Tax (incl. FBT payments, if any) and Self Assessment Tax Payme....