TaxTMI 
TaxTMI 
Amendment to Rule 12 and Forms SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4S), ITR-4 AND ITR-V - substituted
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....; (i) in sub-item (iii), after the words "income from race horses", the words "and does not have any loss under the head" shall be inserted; (ii) for the proviso, the following proviso shall be substituted, namely:- "Provided that the provisions of this clause shall not apply to a person who,- (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 (ii) signing authority in any account located outside India; (II) has claimed any relief of tax under sections 90 or 90A or deduction of tax under section 91; or (III) has income not chargeable to tax, exceeding five thousand rupees."; (C) in clause (ca), for the proviso, the following proviso shall be substituted, namely:- "Provided that the provisions of this clause shall not apply to a person who,- (I) is a resident, other than not ordinarily resident in India....
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....R-V", the "Forms SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4S), ITR-4 and ITR-V" shall be substituted. F.No.142/5/2013-TPL (Gaurav Kanaujia) Deputy Secretary to the Government of India Note.- The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended by Income-tax (2nd Amendment) Rules, 2013 vide notification S.O. No.410 (E) dated 19th February, 2013. ============= Document 1ITR-1 A1 FIRST NAME SAHAJ INDIVIDUAL INCOME TAX RETURN 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 A15 EMAIL ADDRESS 2013-14 ITR-1, PAGE 1 AY 2013-14 A4 PERMANENT ACCOUNT NUMBER A11 TOWN/CITY/DISTRICT A13 COUNTRY A14 PINCODE A16 MOBILE NO.1/RESIDENTIAL/OFFICE PHONE NO. WITH STD CODE A17 MOBILE NO.2 A18 Fill only one if you belong to ▸ A19 Fill only one➤ Tax Refundable ► Tax Payable Nil Tax Balance A20 Fill only one Resident Non Resident A21 Fill only one: filed ► Before due date-1....
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....: Refund by cheque or ▸ Savings deposited directly into your bank account ►D20 Exempt income only for reporting purposes (If exempt income more than Rs.5000/- use ITR 2) ་ VERIFICATION son/daughter of▸ solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and 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 2013-14 Place▸ DDMMYYYY SIGN HERE → TRP PIN [ 10 Digit] Amount to be paid to TRP ■If the return has been prepared by a Tax Return Preparer (TRP) give further details as below Name of the TRP TRP Signature Sch IT - DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS BSR CODE(col.i) R1▸ R2▸ R3▸ R4▸ R5▸ ་ DATE OF DEPOSIT(col.ii) DDMMYYYY MM Y DDMMYYYY DDMMYYYY CHALLAN NO(col.iii) TAX PAID(col.iv) NOTE➡(1) Enter the totals of Advance Tax and Self Assessment Tax in D10 and D11 (2) Continue in Su....
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....25 T26‣ T27) ► ■■T28 T29 ་ T30▸ T31) ► FIRST NAME PERMANENT ACCOUNT NUMBER MIDDLE NAME AY 2013-14 LAST NAME SUPPLEMENTARY SCHEDULE IT(To be used only after exhausting items R1-R5 of Schedule IT in main form etc) BSR CODE(col.i) R6 R8 ་ ་ ་ ་ DATE OF DEPOSIT(col.ii) DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY ་ ▸ ་ ་ CHALLAN NO(col.iii) ་ ་ TAX PAID(col.iv) R9 R10 R11 R12 R13▸ R14 R15 R16 R17 R18 ་ ་ ་ R19 ► R20▸ R21 R22 R23▸ R24 ་ ་ R25 ་ R26 ► R27▸ R28 ་ R29 R30 R31 R32 DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY ► ་ ་ ▸ ► ་ ▸ ▸ ▸ ་ ▸ ► ▸ ་ ་ ► ་ ་ ་ ་ ▸ ་ ་ This Return Form is to be used by an individual whose total income for the assessment y....
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....ll in the Communication Address 3. Who cannot use this Return Form This Return Form should not be used by an individual whose total income for the assessment year 2013-14 includes:- A5 A6 (a) Income from more than one house property; or (b) Income from Winnings from lottery or income from Race horses; or (c) Income under the head "Capital Gains" E.g., short-term capital gains or long-term capital gains from sale of house, plot, shares etc.; or (d) Income from agriculture/exempt income in excess of Rs. 5,000; or (e) Income from Business or Profession; or A7 (g) Person claiming relief of foreign tax paid under section 90, 90A or 91; or (h) Any resident having any asset (including financial interest in any entity) located outside India or signing authority in any account located outside India. A15 4. Annexure-less Return Form A16 No document (including TDS certificate) should be attached to this Return Form. All such documents enclosed with this Return Form will be detached and returned to the person filing the return. 5. Manner of filing this Return Form This Return Form can be filed with the Income-tax Department in any of the following ways,- A17 (i) by f....
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....(D9) Total Prepaid Taxes (D13) Total Tax Payable (D9) = Total Prepaid Taxes (D13) A23 Provide the receipt number of Original return and date of filing of Original Return. It is mandatory for you to provide this detail in case of a revised/defective return, else the return will not be accepted by Income-tax Department. B1 Fill the details of salary/ pension as given in TDS certificate (Form 16) issued by the employer. However, if the income has not been computed correctly in Form No. 16, please make the correct computation and fill the same in this item. Further, in case there was more than one employer during the year, please furnish in this item the details in respect of total salaries from various employers. A21 How the return is filed Shade the appropriate circle. Voluntarily on or before the due date under section 139(1) Voluntarily after the due date -under section 139(4) Revised return under section 139(5) C5 Shade Circle 1 C6 2 3 In response to notice under section 142(1) 4 In response to notice under section 148 5 In response to notice under section 139(9) (defective return) In response to notice under section 153A/153C 6 7 A22 Exercise ....
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....mount paid or deposited towards life insurance, contribution to Provident Fund set up by the Government, recognised Provident Fund, contribution by the assessee to an approved superannuation fund, subscription to National Savings Certificates, tuition fees, payment/ repayment for purposes of purchase or construction of a residential house and many other investments) (for full list, please refer to section 80C of the Income-tax Act) As provided in section 80CCE, aggregate amount of deduction under section 80C, 80CCC and sub-section (1) of 80CCD shall not exceed one lakh rupees C17 C18 Add C1 to C17 C19 Deduction in respect of royalty income etc. of author of certain books other than text books - Note - Actual or 3,00,000/- whichever is less. Deduction in respect of interest on deposits in savings account - Note Maximum deduction Rs. 10,000/- Deduction in case of a person with disability Upper Limit for 80U Deduction 1. General '50,000/- 2. Severe Disability—' 1,00,000/- Subtract C18 from B4 and enter the corresponding amount in C19. NOTE To carry forward loss in C19 use ITR 2 D1 Compute as per tax computation table given in page 3 on Taxable Total In....
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....l exempt incomes e.g., Dividend Income, Income from agriculture etc. not exceeding Rs. 5,000/-. Use ITR 2 if exempt income is greater than Rs. 5,000/-. Compute as per Work Sheet-5 given in this instructions Tax Computation Table (I) In case of every individual (other than resident individual who is of the age of 60 years or more at any time during the financial year 2012-13) - Income (In) Tax Liability (In) Nil 1 Upto 2,00,000 2 Between 2,00,001 - Rs.5,00,000 3 Between 5,00,001 - 10,00,000 4 Above 10,00,000 10% of income in excess of 2,00,000 30,000+20% of income in excess of 5,00,000 1,30,000+30% of income in excess of 10,00,000 (ii) In case of resident individual who is of the age of 60 years or more but less than 80 years at any time during the financial year 2012-13- Income (In) Tax Liability (In) Nil 1 Upto Rs.2,50,000 2 Between 2,50,001 - 5,00,000 3 Between 5,00,001 - 10,00,000 4 Above 10,00,001 10% of income in excess of 2,50,000 25,000+20% of income in excess of 5,00,000 1,25,000+30% of income in excess of 10,00,000 (iii) In case of resident individual who is of the age of 80 years or more at any time during the financial year 2012-13- Ta....
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....How to Compute Salary Income NOTEâž¡ In the case of salaried employees, perquisites have to be valued in accordance with the notification No. SO.3245(E) dated 18.12.2009 , for the purposes of including their value in the salary income. NAME OF THE EMPLOYER TAN of Employer SALARIES 1 Gross Salary a) Salary as per provisions contained in section 17(1) NOTEâž¡ Transfer item la of Form 16 b) Value of Perquisities (as per Form No. 12BB) NOTE Transfer item 1b of Form 16 c) Profit in lieu of Salary (as per Form No. 12BB) NOTEâž¡ Transfer item 1c of Form 16 d) Total (la+1b+1c) 2 Allowances exempt u/s 10 NOTEâž¡ Transfer item 2 of Form 16 3 Gross Salary after Allowances (2-3) NOTEâž¡ Transfer item 3 of Form 16 Total Deductions NOTEâž¡ Transfer item 5 of Form 16 (2) Add Standard Deduction, Entertainment Allowance and Tax on Employment to get Total Deductions 5 Income Chargeable under the head 'Salaries' (3-4) A A A 3 2 3 4 NOTEâž¡ Maintain a worksheet for each employee and then add row 5 of all employers and transfer the amount to B1 in the SAHAJ Form WORKSHEET-2: How to Compute Income from House Property NOTEâž¡ If you have reported your....
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....tions entitled for 50% deduction where donee is required to be approved under section 80G(5) (vi) (eligible donation is restricted to 10% of Total Income after other deductions) Name and address of donee (i) (ii) (iii) Total Cii Ciii Amount of donation Ci D To be mentioned in Item C9 of this Return Form →→Total Deduction under Section 80 G = {100% of Aiii+50% of Biii +50% of [Maximum of 10% of Total Income After Other Deductions ((Item B4-Sum of Items (C1to C13 except (9)) or (iii)]} D WORKSHEET-5: How to Compute Exempt Income How to compute Exempt Income (Income not to be included in Total Income) 1 Interest income 2 Dividend income 3 Net Agriculture income (not exceeding Rs. 5,000) 4 Others, including exempt income of minor child 5 To be mentioned in Item D19 of this Return Form→→Total (1+2+3+4) 1 2 3 4 5 Document 2 FILING STATUS FORM ITR-2 INDIAN INCOME TAX RETURN [For Individuals and HUFs not having Income from Business or Profession] (Please see Rule 12 of the Income-tax Rules, 1962) (Also see attached instructions) Assessment Year 2013-14 Part A-GEN GENERAL First name Middle name ....
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....official Page 1 of 10 REFUND TAXES PAID COMPUTATION OF TAX LIABILITY 4 Income from other sources a from sources other than from owning race horses and winnings from Lottery etc. (1g of Schedule OS) 4a 4b b winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. (2 of Schedule OS) c from owning and maintaining race horses (4c of Schedule OS) (enter nil if loss) 4c d Total (4a4b+ 4c) (enter nil if 4d is a loss) 5 Total (1+2+3c +4d) 6 Losses of current year set off against 5 (total of 2vii and 3vii of Schedule CYLA) 7 Balance after set off current year losses (5-6) (also total of column 4 of Schedule CYLA +4b) 8 Brought forward losses set off against 7 (2vii of Schedule BFLA) 9 Gross Total income (7-8)(also 3viii of Schedule BFLA +4b) 4d 5 6 7 8 9 10 Income chargeable to tax at special rate under section 111A, 112 etc. included in 9 10 11 Deductions under Chapter VI-A [q of Schedule VIA and limited to (9-10)] 12 Total income (9-11) 13 Income which is included in 12 and chargeable to tax at special rates (total of (i) of schedule SI) 14 Net agricultural income/ any o....
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....olding 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 2013-2014. Place Date 15 If the return has been prepared by a Tax Return Preparer (TRP) give further details as below: Identification No. of TRP Name of TRP Sign here → Counter Signature of TRP If TRP is entitled for any reimbursement from the Government, amount thereof Schedule S SALARIES Details of Income from Salary 16 PAN of Employer (optional) Name of Employer 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 7 below) 2 3 Allowances not exempt (refer Form 16 from employer) 1 3 4 Value of perquisites (refer Fo....
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....5B after deducting 30% Ñ Total (3a + 3b + 1i + 2i) 2e 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 Schedule CG Capital Gains A Short-term capital gain 1 In case of NON-RESIDENT to which first proviso to section 48 is applicable From assets (shares/units) where section 111A is applicable (STT paid) From assets where section 111A is not applicable 2 From assets (shares/ units) in the case of others where section 111A is applicable (STT paid) b Deductions under section 48 a Full value of consideration Cost of acquisition lii Cost of Improvement iii Expenditure on transfer liv Total (i + iiiii) 2a bi bii biii biv 2c c Balance (2a - 2biv) d Loss, if any, to be ignored under section 94(7) or 2d la 1b 94(8) (Enter positive value only) e Short-term capital gain (2c+2d) 3 From assets in case of others where section 111A is not applicable a Full value of consideration b Deductions under section 48 За Cost of acquisition bi lii Cost of Improvement ....
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....s category in Schedule CYLA and BFLA, if any. 2 Long-term where proviso under section 112(1) is not applicable (With Indexation)- Tax Rate is 20%; Enter only positive value from Item (B6-B3e- B4) of Schedule CG AFTER loss adjustment under this category in Schedule CYLA and BFLA, if any. 3 Short-term under 111A- Tax Rate is 15%; Enter only positive value from Item Ala+A 2e 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 (A5 A 2e-Ala) 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 Ñ Rental income from machinery, plants, buildings, d Others, Gross (excluding income from owning race horses)Mention the source la 1b 1c OTHER SOURCES 1di 1 dii liii 1 diii Total (1di+1dii+ 1diii) 1d le e Total (1a ....
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.... 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 Assessment Year loss Date of Filing House property Short-term capital (DD/MM/YYYY) loss Long-term Capital loss i 2005-06 ii 2006-07 CARRY FORWARD OF LOSS iii 2007-08 iv 2008-09 V 2009-10 vi 2010-11 vii 2011-12 viii 2012-13 Other sources loss (from owning race horses) Page 6 of 10 DETAILS OF DONATIONS ix Total of earlier year losses X Adjustment of above losses in Schedule BFLA xi 2013-14 (Current year losses) xii Total loss Carried Forward to future years Schedule VIA Deductions under Chapter VI-A (Section) a 80C g 80DDB n 80RRB b 80CCC h 80E 0 80TTA TOTAL DEDUCTIONS c(i) 80CCD(1) (assessees i 80G р 80U contribution) c(ii) 80CCD(2) (employers j 80GG contribution) d 80CCG k 80GGA e 80D 1 80GGC f 80DD m 80QQB q Total deductions (total of a to p) Schedule 80G Details of donations entitled for deduction under section 80G ....
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....ii) 5 Others, including exempt income of minor child 6 Total (1+2+3+4+5) 4 5 6 Schedule IT SI Details of payments of Advance Tax and Self-Assessment Tax BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) No (1) (2) (3) (4) (5) TAX PAYMENTS ii iii iv NOTE Enter the totals of Advance tax and Self-Assessment tax in SI No. 8a & 8c of Part B-TTI Schedule TDS1 Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)] TDS ON SALARY SI Tax Deduction Account No Number (TAN) of the (1) Employer (2) i ii NOTE Name of the Employer (3) Income chargeable under Salaries (4) Please enter total of column 5 of Schedule-TDS1 and column 7 of Schedule-TDS2 in 8(b) of Part B-TTI Total tax deducted (5) Page 8 of 10 Details of Tax Deducted at Source on Income [As per Form 16 A issued by Deductor(s)] Schedule TDS2 SI Tax Deduction No TDS ON OTHER INCOME Account Number (TAN) of the (1) Deductor (2) i ii Name of the Deductor Unique TDS Certificate Number Financial Year in ....
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....Address Total Investment (at cost) (in of the Entity rupees) (5) (4) (1) (i) (2) Country Code (3) Address of the Property (4) Total Investment (at cost) (in rupees) (5) (ii) D Details of any other Asset in the nature of Investment Sl No Country Name (1) (2) Country Code (3) Nature of Asset (4) Total Investment (at cost) (in rupees) (5) (i) (ii) E Details of account(s) in which you have signing authority and which has not been included in A to D above. Sl No Name of the Institution in which (1) (i) the account is held (2) Address of the Institution Name of the account Account Number holder (4) (5) Peak Balance/Investment during the year (in rupees) (6) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee SI No (1) (i) (ii) Country Name (2) Country Code (3) Name and address of the trust (4) Name and address of other trustees (5) Name and address of Settlor Name and address of Beneficiaries (6) (7) Schedule 5A Name of the spouse Infor....
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....de India, shallfill out schedule FA and furnish the return in the manner provided at either 5(ii) or 5(iii). From the assessment year 2013-14 onwards all the assessees having total income more than 5 lakh rupees are required to furnish the return in the manner provided at 5(ii) or 5(iii). Also an assessee to whom Schedule FSI and Schedule TR apply has to furnish the return in the manner provided at 5(ii) or 5 (iii). Where the Return Form is furnished in the manner mentioned at 5(iii), the assessee should print out two copies of Form ITR-V. One copy of ITR-V, duly signed by the assessee, has to be sent by ordinary post to Post Bag No. 1, Electronic City Office, Bengaluru-560100 (Karnataka). The other copy may be retained by the assessee for his record. 6. Filling out the acknowledgement 7. Only one copy of this Return Form is required to be filed. Where the Return Form is furnished in the manner mentioned at 5(i) or at 5(iv), the acknowledgement should be duly filled in ITR-V. Columns under Filing Status Under the heading ‘Filing Status' in the Return Form the relevant box needs to be checkedregarding section under which the return is ....
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....eived by non-resident as referred in section 115A(1)(a)(iiaa) 194LC Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Income from royalty & technical services Paragraph EII of Part I of first schedule of Finance Act 15 20 10 10 20 5 5 50 50 10. 115A(1)(b) ifagreement is entered on or before 31.5.1997 30 11. Income from royalty & technical services 115A(1)(b) ifagreement is 20 entered after 31.5.1997 but before 1.6.2005 12. Income from royalty & technical services 115A(1)(b)if agreement is 10 on or after 1.6.2005 13. Income received in respect of units purchased in foreign currency by an off-shore fund 115AB(1)(a) 10 14. Income by way of long-term capital gains arising from 115AB(1)(b) the transfer of units purchased in foreign currency by a 10 off-shore fund 15. Income from bonds or GDR purchased in foreign 115AC(1) currency or capital gains arising from their tran....
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.... year's headwise income(s) as per procedures prescribed by the law. A separate Schedule is provided for such set-off. (iv) Set off, as per procedures prescribedby the law, loss(es) and/or allowance(s) of earlier assessment year(s) brought forward. Also, compute loss(es) and/or allowance(s) that could be set off in future and is (are) to be carried forward as per procedures prescribed by the law. Separate Schedules are provided for this. The losses, if any, (item-16 of Part B-TI of this Form) shall not be allowed to be carried forward unless the return has been filed on or before the due date. Aggregate the headwise end-results as available after (iv) above; this will give you "gross total income". (v) (vi) From gross total income, subtract, as per procedures prescribedby the law, “deductions" mentioned in Chapter VIA of the Income-tax Act. The result will be the total income. Besides, calculate agricultural income for rate purposes. (2) Computation of income-tax, education cess including secondary and higher education cess and interest in respect of income chargeable to tax (a) Compute income-tax payable on the total income. Spe....
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.... Schedule 80G: Statement of donations entitled for deduction under section 80G. Schedule SPI: Statement of income arising to spouse/ minor child/ son's wife or any other person or association of persons to be included in the income of assessee in Schedules-HP, CG and OS. Schedule-SI: Statement of income which is chargeable to tax at special rates Schedule-EI: Statement of Income not included in total income (exempt incomes) Schedule-IT: Statement of payment of advance-tax and tax on self-assessment. Schedule-TDS1: Statement of tax deducted at source on salary. Schedule-TDS2: Statement of tax deducted at source on income other than salary. Schedule-FSI: Statement of income accruing or arising outside India. Schedule -TR: Statement of tax relief claimed under section 90 or section 90A or section 91. Schedule-FA: Statement of Foreign Assets. Schedule-5A: Statement of apportionment of income between spouses governed by Portuguese Civil Code. 12. GUIDANCE FOR FILLING OUT PARTS AND SCHEDULES (1) General All items must be filled in the manner indicated therein; otherwise the return maybe liable to be held defective or even invalid. (i....
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.... 10 14. SCHEDULES (a) Schedule-S- In case there were more than one employer during the year, please give the details of the last employer. Further, in case, there were more than one employer simultaneously during the year, please furnish the details of the employer you have got more salary. Fill the details of salary as given in TDS certificate(s) (Form 16) issued by the employer(s). However, if the income has not been computed correctly in Form No. 16, please make the correct computation and fill the same in this item. Further, in case there was more than one employer during the year, please furnish in this item the details in respect of total salaries from various employers. In the case of salaried employees, perquisites have to be valued by the employee in accordance with the notification No. SO.3245(E) dated 18.12.2009, for the purposes of including the same in their salary income. (b) Schedule-HP,- In case, a single house property is owned by the assessee which is self-occupied and interest paid on the loan taken for the house property is to be claimed as a deduction, this schedule needs to be filled up. The information relating to the pe....
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....n bonds where the tax payable exceeds ten percent of the capital gains before indexation, then the excess shall be ignored and the computation shall be filled out in column 3 under Long-term capital gains. For computing long-term capital gain, cost of acquisition and cost of improvement may be indexed, if required, on the basis of following cost inflation index notified by the Central Government for this purpose. Sl.No. Financial Year Cost Inflation Sl.No. Financial Year Cost Inflation Index Index 1. 1981-82 100 16. 1996-97 305 2. 1982-83 109 17. 1997-98 331 3. 1983-84 116 18. 1998-99 351 4. 1984-85 125 19. 1999-00 389 5. 1985-86 133 20. 2000-01 406 6. 1986-87 140 21. 2001-02 426 7. 1987-88 150 22. 2002-03 447 8. 1988-89 161 23. 2003-04 463 9. 1989-90 172 24. 2004-05 480 10. 1990-91 182 25. 2005-06 497 11. 1991-92 199 26. 2006-07 519 12. 1992-93 223 27. 2007-08 551 13. 1993-94 244 28. 2008-09 582 14. 1994-95 25....
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....enter 0 and enter the total of item 3. (e) Schedule-SPI,- (i) (ii) (iii) Furnish the details of income of spouse, minor child, etc., if to be included in your income in accordance with provisions of Chapter V of the Income-tax Act. The income entered into this Schedule has to be included in the respective head. Section 10(32) provides exemption to extent of Rs. 1,500/- in respect of minor's income for the purpose of clubbing. Therefore, exclude Rs. 1,500/- from the income of the minor while clubbing the income of the minor in the respective head. However, if income of the minor is to be clubbed in various heads, total exclusion should not exceed Rs. 1,500/-. (f) Schedule-CYLA,- (i) (ii) (iii) (iv) Mention only positive incomes of the current year in column 1, headwise, in the relevant rows. Mention total current year's loss(es), if any, from house property and other sources (other than losses from race horses) in the first row against 'loss to be adjusted'. These losses are to be set off against income under other heads in accordance with the provisions of section 71. The amount set off against the income of respective ....
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....tments)(for full list, please refer to section 80C of the Income-tax Act) (Please note that as provided in section 80CCE, aggregate amount of deduction under section 80C, 80CCC and 80CCD(1) shall not exceed one lakh rupees). Section 80CCC (Deduction in respect of contributions to certain pension funds). Section 80CCD(1) (Deduction in respect of assessee' scontributions to pension scheme of Central Government). Section 80CCD(2) ((Deduction in respect of employer's contributions to pension scheme of Central Government). Section 80CCG (Deduction in respect of investment made under an equity savings scheme) Section 80D (Deduction in respect of Medical Insurance Premium and contributions to CGHS). Section 80DD (Deduction in respect of maintenance including medical treatment of dependent who is a person with disability) (vii) Section 80DDB (Deduction in respect of medical treatment, etc.) (viii) Section 80E (Deduction in respect of interest on loan taken for higher education) ટેટ ટ ટ ટ Section 80G (Deduction in respect of donations to certain funds, charitable institutions, etc.) Section 80GG (Deduction in ....
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....ax on self- assessment. The details of BSR Code of the bank branch (7 digits), date of deposit, challan serial no., and amount paid should be filled out from the acknowledgement counterfoil. Page 7 of 10 Schedules-TDS1 and TDS2,- (0) (i) (ii) (111) (iv) 33 (vi) (p)Schedule FSI,- (i) (ii) (iii) In these Schedules fill the details of tax deducted on the basis of TDS certificates(Form 16 or Form No.16A) issued by the deductor(s). All the tax deductions at source made in the current financial year should be reported in the TDS schedules. Details of each certificate are to be filled separately in the rows. In case rows provided in these Schedules are not sufficient, please attach a table in same format. “Unique TDS Certificate Numberâ€. This is a six digit number which appears on the right hand top corner of those TDS certificates which have been generated by the deductor through the Tax Information Network (TIN) Central System. "Financial Year in which TDS is Deducted"-mention the financial year in this column. It I may please be noted that the TDS certificates are not to be annexed with the ....
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....ly or indirectly, any voting power or equity interest or assets or interest in profits. (3) the total investment in col(5) of part (B) has to be filled up as investment at cost held during the year after converting it into Indian currency. (C) The total investment in col(5) of part (C) has to be filled up as investment at cost in immovable property held during the year after converting it into Indian currency. (D) The total investment in col(5) of part (D) has to be filled up as investment at cost held during the year after converting it into Indian currency. In part D, investments in the nature of investment and not in the nature of stock-in-trade or assets used for the purpose of business are required to be reported. (E) The details of peak balance/investment in the accounts in which you have signing authority and which has not been included in Part (A) to Part (D) mentioned above has to be filled up as peak investment/balance held during the year after converting it into Indian currency. Page 8 of 10 (s) (iii) (F) the details of trusts under the laws of a country outside India in which you are a trustee has to be filled up. F....
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..... 10,00,000 Nil Tax Liability (In Rs.) 10% of income in excess of Rs. 2,50,000 Rs. 25,000+20% of income in excess of Rs. 5,00,000 Rs. 1,25,000+30% of income in excess of Rs. 10,00,000 (iii) In case of resident individual who is of the age of 80 years or more at any time during the financial year 2012-13- Income (In Rs.) Tax Liability (In Rs.) Upto Rs. 5,00,000 Nil Between Rs. 5,00,001 - Rs. 10,00,000 Above Rs.10,00,000 20% of income in excess of Rs. 5,00,000 Rs. 1,00,000+ 30% of income in excess of Rs. 10,00,000 (b) In item No. 1b fill out the total of tax computed at special rates as per schedule SI. (c) In item No. 1c the amount of rebate is the amount of tax computed on the aggregate of net agricultural income and the maximum amount not chargeable to tax (i.e. 2 lakh, 2.5 lakh or 5 lakh, as the case may be, as mentioned in para (a) above. This is applicable only if normal income (Total income less income chargeable to tax at special rate) is more than the maximum amount not chargeable to tax. (d) In item No. 2, calculate the education cess including secondary and higher education cess at the rate of three per cent....
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....erification and the return has to be countersigned by him in the space provided in the said item. (c) The Tax Return Preparer is entitled to a maximum fee of Rs. 250/- from the taxpayer. TRP is also entitled to a reimbursement from the Government for following three years as under:- (i)3 per cent of the tax paid on the income declared in the return for the first eligible assessment year (first eligible assessment year means the assessment year if no return has been furnished for at least three assessment years preceding to that assessment year); (ii)2 per cent of the tax paid on the income declared in the return for the second eligible assessment year (second eligible assessment year means the assessment year immediately following the first eligible assessment year); (iii)1 per cent of the tax paid on the income declared in the return for the third eligible assessment year (third eligible assessment year means the assessment year immediately following the second eligible assessment year); (d) For these three eligible assessment years, the TRP will be eligible for the fee from the taxpayer to the extent of the amount by which Rs. 250/- exceeds ....
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....4 Capital gains a Short term i Short-term (u/s 111A) (enter nil, if loss) (Ala+A2e of Schedule CG) 4ai ii Short-term (others) (enter nil, if loss) ((A5-Ala-A2e) of Schedule CG) 4aii iii Total short-term (4ai + 4aii) (enter nil if loss) (A5 of Schedule CG) b Long-term i Long-term (B6 - B3e- B4 of Schedule CG) (enter nil if loss) 4aiii 4bi ii Long-term without indexation (B3e + B4 of Schedule CG) (enter nil | 4bii if loss) iii Total Long-term (4bi+ 4bii) 4biii 4c C Total capital gains (4aiii + 4biii) (enter nil if 4c is a loss) 5 Income from other sources a from sources other than from owning race horses and winnings from Lottery etc. (1g of Schedule OS) 5a b winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. (2 of Schedule OS) 5b Ñ from owning race horses (4c of Schedule OS) (enter nil if loss) 5c d Total (5a+5b+ 5c) (enter nil if 5d is a loss) 5d 6 Total (1+2+3+4c+5d) 7 Losses of current year set off against 6 (total of 2viii, 3viii and 4viii of Schedule CYLA) 8 Balance after set off current year losses (6-7) (also total of column 5 of Schedule CYLA+5b) 9 Broug....
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....ed directly into your bank account? (tick as applicable ☑) 13 Give additional details of your bank account IFSC Code Type of Account (tick as applicable ♫) Savings Current Do you have,- 14 (i) any asset (including financial interest in any entity) located outside India or (ii) signing authority in any account located outside India? Yes ☠No [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes] VERIFICATION son/daughter of holding permanent account number I, 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 2013-2014. Place Date 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 fro....
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.... part of the year) 2a b The amount of rent which cannot be realized 2b Ñ Tax paid to local authorities 2c 2d d Total (2b+ 2c) e Annual value (2a - 2d) f 30% of 2e g Interest payable on borrowed capital h Total (2f+2g) - i Income from house property 2 (2e – 2h) 3 Income under the head "Income from house property" NOTEâ–¶ a Rent of earlier years realized under section 25A/AA 2f 2g b Arrears of rent received during the year under section 25B after deducting 30% c Total (3a+3b + 1i + 2i) Schedule IF 2e 2h 2i За 3b 3Ñ Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head FIRMS IN WHICH PARTNER Information regarding partnership firms in which you are partner Number of firms in which you are partner SI. Name of the Firm PAN of the firm No. Whether the firm is liable for audit? (Y/N) Percentage Share in the profit of the firm Amount of share in the profit i Capital balance on 31st March in the firm ii 1 2 3 5 6 Total Schedule BP INCOM....
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....i Expenditure on transfer biii iv Total (bi + bii +biii) biv Ñ Balance (2a - biv) 2c 54G/54GA/54GB d Deduction under sections 54/54B/54D/54EC/54F 2d e Net balance (2c - 2d) 3 From asset where proviso under section 112(1) is applicable (without indexation) a Full value of consideration b Deductions under section 48 За 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 Ñ Balance (3a-biv) 3c d Deduction under sections 54/54B/54D/54EC/54F/54GB 3d e Net balance (3c-3d) 2e B3e 2e 3f A4 A5 1 Page 5 of 12 OTHER SOURCES 4 From unlisted securities in case of non-resident as per section 112(1)(c)(iii) B4 5 Amount deemed to be long term capital gains under sections 54/54B/54D/54EC/54F/54GB B5 6 Total long term capital gain [1 + 2e+3e + B4] 7 In case of deduction u/s 54GB, furnish PAN of the company C Income chargeable under the head "CAPITAL GAINS" (A5 + B6) (enter Bбas nil, if loss) D Information about accrual/receipt of capital gain Date NOTE....
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....ADJUSTMENT Schedule CYLA Details of Income after set-off of current years losses Sl.No Head/Source of Income Income of current year (Fill this column only House property loss of the current year set off Loss to be adjusted -> i Salaries ii House property iii Business or iv profession Short-term capital gain V Long term capital vi gain Other sources (excluding profit from owning race horses and winnings from lottery) vii Profit from owning and maintaining race horses viii Total loss set off Business Loss Other sources loss (other Current year's than loss from race Income remaining if income is zero or positive) set off Total loss Total loss Total loss (3c of Schedule -HP) 2 (6vi of Schedule-BP) (3 of Schedule-OS) 3 4 horses) of the current year after set off ix Loss remaining after set-off Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years SI. Head/Source of Income No. Income after set off, if any, of current year's losses as per 4 of Schedule Brought forward loss set off ....
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....on PAN of Donee Amount of donation Eligible Amount of donation PAN of Donee Amount of donation Eligible Amount of donation Amount of donation PAN of Donee Eligible Amount of donation Page 8 of 12 Schedule SPI Sl No Income of specified persons (spouse, minor child etc.) includable in income of the assessee (income of the minor child, in excess of Rs. 1,500 per child, to be included) Name of person PAN of person (optional) Relationship Nature of Income Amount (Rs) 1 2 3 Schedule SI SI No Income chargeable to tax at special rates (please see instructions No. 9(iii) for rate of tax) Section ☑ Special rate (%) Income i Tax thereon ii 1 111A (STCG on shares where STT paid) SPECIAL RATE 15 2 112 proviso (LTCG on listed securities/ units without indexation) 3 112 (LTCG on others) 5 115BB (Winnings from lotteries, puzzles, races, games etc.) 10 20 4 112(1)(c)(iii) (LTCG on unlisted securities in case of non-residents) 10 30 6 7 8 9 10 11 Total Schedule EI Details of Exempt Income (Income not to be included in Tota....
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....Total Income from outside India where DTAA is not applicable (2-3) NOTE Please refer to the instructions for filling out this schedule. Business Income (included in PART B-TI) (C) Capital Gain Income (included in PART B-TI) (D) Other source Income (included in PART B-TI) (E) Total Income from Outside India (F)=A+B+C+ D+E 2 3 4 Schedule TR Details of Taxes Paid outside India 1 Details of Taxes Paid outside India Country Code Taxpayer Identification Number Relevant article of DTAA Total taxes paid on income declared in Schedule FSI (A) Tax Relief Claimed Relief claimed u/s 90/90A (B1) (B) Relief claimed u/s 91 (B2) TAXES PAID OUTSIDE INDIA Total 2 Total Taxes paid outside India (Total of 1A) 3 Total Taxes Paid outside India where DTAA is applicable 4 Total Taxes Paid outside India where DTAA is not applicable (2-3) NOTE Please refer to the instructions for filling out this schedule. 2 3 4 Page 10 of 12 DETAILS OF FOREIGN ASSETS Schedule FA Details of Foreign Assets A Details of Foreign Bank Accounts SI ....
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....nsurance policies iv Loans and Advances given V Cash in hand b Jewellery, bullion etc. c Archaeological collections, drawings, painting, sculpture or any work of art d Vehicles, yachts, boats and aircrafts Liability in relation to Assets at A Total Amount (Cost) (Rs.) Page 12 of 12 1. Instructions for filling out FORM ITR-3 These instructions are guidelines for filling the particulars in this Return Form. In case of any doubt, please refer to relevant provisions of the Income-tax Act, 1961 and the Income-tax Rules, 1962. Assessment Year for which this Return Form is applicable This Return Form is applicable for assessment year 2013-2014 only, i.e., it relates to income earned in Financial Year 2012-13. 2. Who can use this Return Form? This Return Form is to be used by an individual or an Hindu Undivided Family who is a partner in a firm and where income chargeable to income-tax under the head "Profits or gains of business or profession" does not include any income except the income by way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm. In....
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.... in the Return Form the relevant box needs to be checked regarding section under which the return is being filed on the basis of following. How the return is filed Before the due date as provided under section 139 Sl.No. 1. 11. After the due date under section 139(1) but before the expiry of one year from the end of relevant assessment year as per section 139(4) 111 Revised Return under section 139(5) IV In response to notice under section 139 (9) for removal of defects V. In response to notice under section 142(1) V1. V11. In response to notice under section 148 In response to notice under section 153A/153C Page 1 of 10 If the assessee is governed by Portugese Civil Code under section 5A of the Income-tax Act, schedule 5A is required to be filled out. 8. Obligation to file return Every individual whose total income before allowing deductions under Chapter VI-A of the Income-tax Act, exceeds the maximum amount which is not chargeable to income tax is obligated to furnish his return of income. The maximum amount not chargeable to income tax in case of different categories of individuals is as follows:- Cat....
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.... bonds or GDR purchased in foreign currency 115AC(1) or capital gains arising from their transfer in case of a non- resident 10 16. 17. Income from GDR purchased in foreign currency or capital 115ACA(1) gains arising from their transfer in case of a resident Profits and gains of life insurance business 10 115B 12.5 18. Winnings from lotteries, crosswords puzzles, races including horse races, card games and other games of any sort or gambling or betting of any form or nature whatsoever 115BB 30 Page 2 of 10 19. Tax on non-residents sportsmen or sports associations or 115BBA 20 entertainer 20. Tax on income from units of an open - ended equity 115BBB 10 21. 22. oriented fund of the Unit Trust of India or of Mutual Funds Anonymous donations Tax on dividend of an Indian company from specified 115BBD 115BBC 30 15 foreign company 23. Tax on income under section 68, 69, 69A, 69B, 69C or 69D 115BBE 15 24. Investment income of a non-resident 25. 26. Income by way of long term capital gains of a non-resident Double Taxation Avoidance Agreement (DTAA)....
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....cultural income for rate purposes. (2) Computation of income-tax, education cess including secondary and higher education cess and interest in respect of income chargeable to tax (a) (b) (c) 90 00 Compute income-tax payable on the total income. Special rates of tax are applicable to some specified items. Include agricultural income, as prescribed, for rate purposes, in the tax computation procedure. Add Education cess including secondary and higher education cess as prescribed on the tax payable. Claim relief(s) as prescribed by the law, on account of arrears or advances of salary received during the year or of double taxation and calculate balance tax payable. (d) Add interest payable as prescribed by the law to reach total tax, and interest payable. Deduct the amount of prepaid taxes, if any, like "tax deducted at source", "advance-tax†and “self- assessment-tax". The result will be the tax payable (or refundable). 11. SCHEME OF THE FORM The Scheme of this form follows the scheme of the law as outlined above in its basic form. The Form has been divided into two parts. It also has twenty-two work tables (referred to....
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.... of tax deducted at source on income other than salary. Schedule-FSI: Statement of income accruing or arising outside India. Schedule- TR: Statement of tax relief claimed under section 90 or section 90A or section 91. Schedule- FA: Statement of your Foreign Assets. Schedule-5A:Statement of apportionment of income between spouses governedby Portuguese Civil Code. Schedule-AL: Statement of your Asset and Liability at the end of the year. It is mandatory if your total income exceeds Rs. 25 lakh. 12. GUIDANCE FOR FILLING OUT PARTS AND SCHEDULES (1) General All items must be filled in the manner indicated therein; otherwise the return maybe liable to be held defective or even invalid. (i) (ii) If any schedule is not applicable score across as "---NA---“. If any item is inapplicable, write “NA†against that item. (iv) Write "Nil" to denote nil figures. (vi) Except as provided in the form, for a negative figure/ figure of loss, write “-†before such figure. All figures should be rounded off to the nearest one rupee. However, the figures for total income/loss and tax payable be finally rounded off ....
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....item. Further, in case there were more than one employer during the year, please furnish in this item the details in respect of total salaries from various employers. In the case of salaried employees, perquisites have to be valued by the employee in accordance with the notification No. SO.3245(E) dated 18.12.2009, for the purposes of including the same in their salary income. (b) Schedule-HP,-In case, a single house property is owned by the assessee, which is self-occupied and interest paid on the loan taken for the house property is to be claimed as a deduction. This schedule needs to be filled up. The information relating to the percentage of share of the assessee in the co-owned property is mandatory. In case the property is co-owned then the assessee needs to furnish the name of the co-owner, PAN and percentage of share of the other co-owner (s) in the property. However the details of PAN and percentage of share of other co-owner (s) is optional. If there are two or more than two house properties, fill out the details for each properties in this Schedule. If there are more than two house properties, the details of remaining properties be filled in....
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.... If more than one short-term capital asset has been transferred, make the combined computation for all the assets. However, in case of transfer of an equity share in a company or a unit of an equity oriented fund, being a short-term capital asset, where Securities Transaction Tax has been paid on such transfer, the computation should be in column 2 under Short-term capital gain. Similarly, make the combined computation for all the assets if more than one long-term capital asset has been transferred. However, in case of transfer of a long-term capital asset, being listed securities or unit or zero coupon bonds where the tax payable exceeds ten percent of the capital gains before indexation, then the excess shall be ignored and the computation shall be filed out in column 3 under Long-term capital gains. For computing long-term capital gain, cost of acquisition and cost of improvement may be indexed, if required, on the basis of following cost inflation index notified by the Central Government for this purpose. Page 5 of 10 Sl.No. Financial Year Cost Inflation Sl.No. Financial Cost Inflation Index Year Index 1. 1981-82 ....
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.... carried forward for set off against similar income in subsequent years. Winnings from lotteries, crossword puzzles, races, games, gambling, betting etc., as per section 115BB are to be entered on gross basis and are subject to special rates of tax; hence a separate item is provided and the income from these cannot be adjusted against the losses arising under the head Income from other sources. Item 5 of this Schedule computes the total income chargeable under the head “Income from other sources" (item 3 + item 4c). If balance in item 4c from owning and maintaining race horses is a loss, please enter 0 and enter the total of item 3. (g) Schedule-SPI,- (i) (ii) (iii) Furnish the details of income of spouse, minor child, etc., if to be included in your income in accordance with provisions of Chapter V of the Income-tax Act. The income entered into this Schedule has to be included in the respective head. Section 10(32) provides exemption to extent of Rs. 1,500/- in respect of minor's income for the purpose of clubbing. Therefore, exclude Rs. 1,500/- from the income of the minor while clubbing the income of the minor in the respe....
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....For details of deductions allowable, the provisions of the Chapter VI-A may kindly be referred to. Details of deductions which are available to an individual/ HUF not carrying out any business or profession are as under:- (i) (ii) ☺☺ (iii) (iv) 33€ (vi) (vii) (viii) (ix) (xi) section 80C (Some of the major items for deduction under this section are- amount paid or deposited towards life insurance, contribution to Provident Fund set up by the Government, recognised Provident Fund, contribution by the assessee to an approved superannuation fund, subscription to National Savings Certificates, tuition fees, payment/ repayment for purposes of purchase or construction of a residential house and many other investments)(for full list, please refer to section 80C of the Income-tax Act) (Please note that as provided in section 80CCE, aggregate amount of deduction under section 80C, 80CCC and 80CCD shall not exceed one lakh rupees). Section 80CCC (Deduction in respect of contributions to certain pension funds). Section 80CCD(1) (Deduction in respect of assessee'scontributions to pension scheme of Central G....
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....al rates. The codes for relevant section and special rate of taxes are given in Instruction No.9(iii). (o) Schedule-EI,- Page 7 of 10 (i) (ii) (p) Schedule-IT,- (i) (ii) Furnish the details of income like agriculture income, interest, dividend, etc. which is exempt from tax. The details may be filled on cash basis unless there is any provision/ requirement to declare them on accrual basis. (Under column 4, Gross agricultural income, other than income under rule 7A (rubber), rule 7B (coffee), rule 8 (tea), is to be filled,. Expenses and brought forward losses in the manner provided as per part IV of First Schedule of the relevant Finance Act may be claimed from Gross agricultural income. Losses under this head may be carried forward and set-off against agricultural income of subsequent assessment years as per above-referred Schedule. In this schedule, fill out the details of payment of advance income-tax and income-tax on self- assessment. The details of BSR Code of the bank branch (7 digits), date of deposit, challan serial no., and amount paid should be filled out from the acknowledgement counterfoil. (q) Schedules-TDS1 a....
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....ce in the bank account during the year is to be filled up after converting the same into Indian currency. (B) Financial interest would include, but would not be limited to, any of the following:- (1) if the resident assessee is the owner of record or holder of legal title of any financial account, irrespective of whether he is the beneficiary or not. (2) if the owner of record or holder of title is one of the following:- (i) an agent, nominee, attorney or a person acting in some other capacity on behalf of the resident assessee with respect to the entity. (ii) a corporation in which the resident owns, directly or indirectly, any share or voting power. (iii) a partnership in which the resident assessee owns, directly or indirectly, an interest in partnership profits or an interest in partnership capital. (iv) a trust of which the resident has beneficial or ownership interest. (v) any other entity in which the resident owns, directly or indirectly, any voting power or equity interest or assets or interest in profits. (3) the total investment in col(5) of part (B) has to be filled up as investment at cost held during the year after conve....
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....uding wearing apparel and furniture) held for personal use by the assessee or any member of his family dependent on him but excludes items mentioned in column a, b, c and d of column 2 under column A of the Schedule. For the purpose of column b of column 2 under column A, jewellery includes.- (a) Ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, whether or not containing any precious or semi-precious stone, and whether or not worked or sewn into any wearing apparel; (b) Precious or semi-precious stones, whether or not set in any furniture, utensil or other article or worked or sewn into any wearing apparel. 15. PART B-TI-COMPUTATION OF TOTAL INCOME (i) In this part the summary of income computed under various heads and as set off in Schedule CFLA and Schedule BFLA is to be entered. (ii) Every entry which have to be filled on basis of Schedules have been crossed referenced and hence doesn't need any further clarification. 16. PART B-TTI-COMPUTATION OF TAX LIABILITY ON TOTAL INCOME (a) In item 1a, fill the tax liability to be computed at the applicable ra....
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....alary income and Form 16A issued by any other person in respect of interest income. (g) In item 11 enter full bank account number (minimum 11 digits as per Core Banking Solution (CBS) system of the Bank) (h) In item 13- Please quote the IFSC code of the bank if you desire to receive the refund through electronic clearing system (ECS). However, it may not be possible to issue the refund in all cases through ECS since the ECS facility is not available across the country. 17. VERIFICATION 18. (a) In case the return is to be furnished in a paper format or electronically under digital signature or in a bar coded return format, please fill up the required information in the Verification. Strike out whatever is not applicable. Please ensure that the verification has been signed before furnishing the return. Write the designation of the person signing the return. (b) In case the return is to be furnished electronically in the manner mentioned in instruction no. 5(iii), please fill verification form (Form ITR-V) (c) Please note that any person making a false statement in the return or the accompanying schedules shall be liable to be prosecuted....
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....able ► Tax Payable‣ Nil Tax Balance A20 Fill only one Resident ▸ Non Resident ▸ Resident but not ordinarily resident A21 Fill only one: filed Before due date-139(1) After due date-139(4) ► Revised Return-139(5) OR in response to notice ►142(1) ► 148 A22 Whether Person governed by Portugese Civil Code under section 5A ► ►139(9) ► A23 If revised/ Defective ► Receipt Number of Original Return PART B-GROSS TOTAL INCOME 153A/153C and ►DDMMYYYY Date of Filing Original Return Whole-Rupee() only. B1 Income from Business ▸ B1 NOTE➡Enter value from E6 of Schedule BP B2 Income from Salary/Pension NOTE ▸ B2 Ensure to fill "Sch TDS1" given in Page 3 If showing loss, mark the negative sign in bracket at left B3 Income from One House Property Self Occupied ➤ Let out B3 ( ) ► B4 ( ) 9 ► B5 ( ) B4 Income from other sources NOTE➡Ensure to fill "Sch TDS2" given in Page 3 B5 Gross Total Income (B1 + B2 + B3 + B4) PART C - DEDUCTIONS AND TAXABLE TOTAL INCOME Refer to Instructions for Limits on Amount of Dedu....
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....o TRP TRP Signature NATURE OF BUSINESS, if more than one business indicate the three main activities/ products S.No. Name of the Business Code Description (i) ་ (ii) (iii)‣ SCHEDULE BP - DETAILS OF INCOME FROM BUSINESS COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AD E1 Gross Turnover or Gross Receipts E2 Total Presumptive Income under 44AD(8% of E1) E1 ▸ E2 NOTE If Income is less than 8% of Gross Receipts, it is mandatory to have a tax audit under 44AB & regular ITR 4 form has to be filled and not this form L PERMANENT ACCOUNT NUMBER 2013-14 ITR-4S, PAGE 3 COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AE E3 Presumptive Income from Heavy Vehicles ▸ E3 E4 Presumptive Income from Other Vehicles ▸ E4 E5 Total Presumptive Income under 44AE(E3+E4) ▸ E5 NOTE If the profits are lower than prescribed under S44AE or the number of vehicles owned at any time exceed 10 then the regular ITR 4 form has to be filled and not this form E6 Income chargeable under Business (E2+E5) ▸ E6 FINANCIAL PARTICULARS OF THE BUSINESS NOTE➡ For E7 to E10 furnish the informatio....
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....–¸ S10 S11â–¸ S12â–º S13 S14â–¸ $15‣ - $16 ་ S17 ་ ་ ་ ་ ་ $18â–¸ â–º $19 S20 S21 ་ S22 ་ -- -- S23 S24â–¸ S25â–º S26 S27â–º S28‣ $29‣ S30â–¸ ་ ་ ་ ་ ་ ་ YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY ་ ་ ་ ་ ་ ་ ་ ་ ་ ་ ་ ་ ་ T31â–¸ T30â–¸ T15 T16â–¸ T17 T18 T19 â– T20) â–º T21‣ T22 T23‣ T24‣ T25 T26‣ 127) â–º T28â–¸ T29 ་ ་ T13 T14 T9 ་ T10â–¸ T11 T12 T5 T6 T7 T8 SUPPLEMENTARY SCHEDULE TDS 2 (To be used only after exhausting items T1-T4 of Schedule TDS2 in main form etc) TAN(col.i) NAME OF THE DEDUCTOR (col.ii) UNIQUE T....
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....-14 Part A-GEN GENERAL First name Middle name PERSONAL INFORMATION Flat/Door/Block No Road/Street/Post Office Town/City/District Last name PAN Name Of Premises/Building/Village Status (Tick) ▼ Individual ☠HUF Area/locality Residential/Office Phone Number with STD code / Email Address-1 (self) Mobile No. 1 Date of Birth (DD/MM/YYYY) (in case of individual) / State Pin code Country Mobile No. 2 ☠Govt. Sex (in case of individual) (Tick) ▼ ☠Male ☠Female Employer Category (if in employment) (Tick) ☑ ☠PSU ☠Others Income Tax Ward/Circle Email Address-2 Return filed (Tick)[Please see instruction number-7] Before due date -139(1) or In response to notice ☠139(9)-Defective If revised/Defective, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) Residential Status (Tick) ☑ ☠Resident Non-Resident Yes After due date -139(4) 142(1) ☠148 Revised Return- 139(5) 153A/153C ☠Resident but Not Ordinarily Resident No (If "YES" please fill Schedule 5A) ....
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....tion 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 iii Total (ai + aii) aiii b Short-term investments i Equity Shares, including share application money bi ii Preference Shares iii Debentures bii biii Page 2 of 26 NO ACCOUNT CASE iv Total (bi+bii + biii) c Total investments (aiii + biv) 3 Current assets, loans and advances a Current assets i Inventories A Stores/consumables including packing material B Raw materials iA ᎥᴠC Stock-in-process Ꭵ០D Finished Goods/Traded Goods ᎥᎠE Total (iA+iB + iC + iD) ᎥᎬ 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) iiiA iiiB iiiC aiv av b Loans and advances i A....
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....—а 3b 3Ñ 3d Зе Profit on sale of investment being securities chargeable 3f to Securities Transaction Tax (STT) 3g 3h 3i 3j 3k 4 5 6 7 h Profit on account of currency fluctuation i Agriculture income 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 veiling 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 b Bonus 8a 8b 8c 8d 8e 8f 8g 8h 9 10 11 12 13 14 15a 15b c Reimbursement of medical expenses 15c d Leave encashment 15d e Leave travel benefits 15e f Contribu....
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....not maintained, furnish the following information for previous year 2012-13 in respect of business or profession 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–¼ ☠mercantile cash 2 Is there any change in method of accounting (Tick) ✓ ☠Yes ☠No 3 Effect on the profit because of deviation, if any, in the method of accounting employed in the previous year from accounting standards prescribed under section 145A 3 4 Method of valuation of closing stock employed in the previous year 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) CIs 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 prescri....
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....nalty or fine for violation of any law for the time being in force; d Any other penalty or fine; 7c 7d Expenditure incurred for any purpose which is an 7e e offence or which is prohibited by law; f Amount of any liability of a contingent nature 7f Amount of expenditure in relation to income which 7g g | does not form part of total income 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 Amount disallowable under section 40 (a)(i), 40(a)(ia) and 40(a)(iii) on account of non- a Ðа compliance with the provisions of Chapter XVII-| B b Amount of tax or rate levied or assessed on the basis of profits Ab Ñ Amount paid as wealth tax Ac Amount of interest, salary, bonus, commission or d Ad remuneration paid to any partner or member e Any other disallowance f Total amount disallowable under section 40(total of Aa to Ae) Ae B. Any amount disallowed under section 40 in any preceding previous year but allowab....
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....1f g Total amount disallowable under Section 43B(total of 11a to 11f) 11g 12 Amount 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) 13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 14 Any amount of profit chargeable to tax under section 41 12e 13 14 15 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 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 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 h Shortage/excess, if a....
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....12 Deductions under Chapter VI-A [y of Schedule VIA and limited to (10-11)] 13 Total income (10-12) 14 Income which is included in 13 and chargeable to tax at special rates (total of (i) of schedule SI) 15 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 6 7 8 9 10 11 12 13 14 15 16 Aggregate income (13-14+15) [applicable if (13-14) exceeds maximum amount not chargeable to tax] 17 Losses of current year to be carried forward (total of xi of CFL) 16 17 Part B - TTI COMPUTATION OF TAX LIABILITY Computation of tax liability on total income 1 a Tax payable on deemed total income under section 115JC (4 of Schedule AMT) b Education Cess on (1a) above a b c Total Tax Payable Ñ 2 Tax payable on total income a Tax at normal rates on 16 of Part B-TI b Tax at special rates (total of (ii) of Schedule-SI) c Rebate on agricultural income [applicable if (13-14) of Part B-TI exceeds maximum amount not chargeable to tax] d Tax Payable on Total Income (2a + 2b - 2c) 2a 2b 2c 3 Education cess, including secondary and higher education cess on 2d 4 Gross tax ....
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.... Year 2013-14. Place Date Sign here → 19 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…………………………… Schedule S Details of Income from Salary Name of Employer Counter Signature of TRP 20 PAN of Employer (optional) 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) 1 2 Allowances exempt under section 10 (Not to be included in 7 below) 2 3 Allowances not exempt (refer Form 16 from employer) 3 4 Value of perquisites (refer Form 16 from employer) 4 5 Profits in lieu of salary (refer Form 16 from employer) 5 6 Deduction u/s 16 (Entertainment allowance by Government and tax on employment) 6 7 Income chargeable under the Head 'Salaries' (1+3+4+5-6) 7 Pin code Page 10 of 26 Yes Schedule HP 1 Details of Income from House Property (Please....
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.... 1 Profit before tax as per profit and loss account (item 43 or item 51d of Part A-P&L 2a Net profit or loss from speculative business included in 1(enter-ve sign in case of loss) INCOME FROM BUSINESS OR PROFESSION 2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter-ve sign in case of loss) 2b 3 Income/receipts credited to profit and loss account 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 6 Balance (1-2a-2b-3-4-5d) 7 Expenses debited to profit and loss account considered under other heads of income 5a 5b 5c 5d 7 8 Expenses debited to profit and loss account which relate 8 to exempt income 9 Total (7+8) 10 Adjusted profit or loss (6+9) 11 Depreciation debited to profit and loss account 12 Depreciation allowable under Inco....
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....nd gains of business or profession deemed to be under - i Section 44AD ii Section 44AE iii Section 44AF iv Section 44B V Section 44BB vi Section 44BBA vii Section 44BBB viii Section 44D ix Section 44DA x Chapter-XII-G 33i 33ii 33iii 33iv 33v 33vi 33vii 33 viii 33ix 33 x 33xi 31 32 xi First Schedule of Income-tax Act xii Total (33i to 33xi) 33xii 34 Profit or loss before deduction under section 10A/10AA (32 + 33xii) 34 35 Deductions under section- i 10A (e of Schedule-10A) ii 10AA (e of Schedule-10AA) 35i 35ii iii Total (35i + 35ii) 35iii 36 36 Net profit or loss from business or profession other than speculative business (34 – 35iii) 37 Net Profit or loss from business or profession (same as above in 36 except in case of specified A37 business, after applying rule 7A, 7B or 7C) 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 bus....
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....ation 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 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 is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 14 Total depreciation (10+11+12+13) 15 Expenditure incurred in connection with transfer of asset/ assets 16 Capital gains/loss under section 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) Building 5 10 100 (i) (ii) (iii) Furniture and Intangible fittings Ships assets 10 (iv) 25 20 (v) (vi) Page 14 of 26 SUMMARY OF DEPRECIATION ON ASSETS Schedule DEP Summary of depreciation on assets 1 Plant and machinery a Block e....
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.... No. Deduction under section 35 Expenditure of the nature Amount, if any, debited to profit and Amount of deduction allowable Amount of deduction in excess of the referred to in section (1) loss account (2) (3) amount debited to profit and loss account (4) = (3) - (2) DEDUCTION UNDER SECTION 35 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 1d d Deduction under sections 54B/54D eNet short term capital gains from slump sale (1c - 1d) 2 In case of NON-RESIDENT to which first proviso to section 48 is applicable a From assets (shares/units) where section 111A is applicable (STT paid) b From assets where section 111A is not applicable 3 From assets (shares/units) in the case of others where section 111A is applicable (STT paid) a Full value of consideration b Deductions under section 48 Ba Cost of acquisition lii Cost....
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....54GB 4d eNet balance (4c-4d) 5 From unlisted securities in case of non-resident as per section 112(1)(c)(iii) B4e B5 6 Amount deemed to be long term capital gains under sections 54/54B/54D/54EC/54F/54GB B6 7 Total long term capital gain (1e + 2 + B3e + B4e + B5 + B6) B7 8 In case of deduction u/s 54GB, furnish PAN of the company C Income chargeable under the head "CAPITAL GAINS" (A7 + B6) (enter B6 as nil, if loss) D Information about accrual/receipt of capital gain Date C Upto 15/9 (i) 16/9 to 15/12 (ii) 16/12 to 15/3 16/3 to 31/3 (iii) (iv) NOTE â–¶ 1 Long-term [where proviso under section 112(1) is applicable (Without Indexation) + non-residents as per section 112(1)(c)(iii)]- Tax Rate is 10%; Enter only positive value from Item B4e+B5 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)- Tax Rate is 20%; Enter only positive value from Item (B7-B4e - B5) of Schedule CG AFTER loss adjustment under this category in Schedule CYLA and BFLA, if any. 3 Short....
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....ter set off 5-1-2-3-4 CURRENT YEAR LOSS ADJUSTMENT iii Business Income (excluding speculation| profit and income from specified business) iv Speculative Income V Specified Business Income vi Short-term capital gain Vii Long term capital gain Viii Other sources (excluding profit from owning race horses and winnings from Lottery) ix Profit from owning and maintaining race horses X Total loss set off xi Loss remaining after set-off Schedule BFLA SI. No. BROUGHT FORWARD LOSS ADJUSTMENT க2 Details of Income after Set off of Brought Forward Losses of earlier years Head/Source of Income i Salaries ii House property iii Business Income (excluding speculation profit and income |from specified business) iv Speculative 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 Brought forward depreciation set off 3 Brought forward allowance under section 35(4) set off 4 Current year's income remaining after set off 5 Page 18 of 26 CARRY FO....
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....ualifying limit C Name and address of donee i ii iii iv V vi Total e PAN of Donee Amount of donation Eligible Amount of donation Donations entitled for 50% deduction without B qualifying limit PAN of Donee Amount of donation Name and address of donee Eligible Amount of donation i ii iii iv V vi Total Donations entitled for 100% deduction subject to qualifying limit Name and address of donee i ii iii iv V vi Total D ᎠDonations entitled for 50% deduction subject to qualifying limit Name and address of donee i ii iii iv V PAN of Donee Amount of donation Eligible Amount of donation Amount of donation PAN of Donee Eligible Amount of donation vi Total E Total eligible amount of donations (Avi + Bvi + Cvi + Dvi) Schedule 80-IA DEDUCTIONS U/S 80-IA Deductions under section 80-IA a 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 to in section 80-IA(4)(ii) [Telecommunication....
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....l of a to n) n m g h f Schedule 80-IC or 80-IE 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 DEDUCTIONS U/S 80-IC/IE 1 2 3 4a b Arunachal Pradesh 4b c Manipur d Mizoram e Meghalaya f Nagaland 4c 4d 4e 4f g Tripura 4g h Total of deduction for undertakings located in North-east (Total of 5a to 5g) 4h 5 5 Total deduction under section 80-IC or 80-IE (1+2+3+4h) f Page 21 of 26 Schedule VI-A TOTAL DEDUCTIONS a 80C b 80CCC Deductions under Chapter VI-A (Section) c(i) 80CCD(1) (assessees contribution) c(ii)80CCD(2) (employers contribution) d 80CCG e 80D f 80DD g 80DDB h 80E i 80G 180-IA (f of Schedule 80-IA) m 80-IAB n 80-IB (o of Schedule 80-IB o 80-IC/ 80-IE (5 of Schedule 80-IC/80-IE) p 80-ID q 80JJA r 80QQB S 80RRB t 80TTA ....
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....TCG on listed securities/ units without indexation) 3 112 (LTCG on others) ☠10 ☠20 4 112(1)(c)(iii) (LTCG on unlisted securities in case of non-residents) 5 115BB (Winnings from lotteries, puzzles, races, games etc.) 10 30 6 ☠7 ☠8 ☠9 ☠10 11 Total Schedule IF Information regarding partnership firms in which you are partner Detail of firms in which you are partner Name of the Firm 2 3 4 5 6 Total PAN of the firm Percentage Share in the profit of the firm Amount of share in the profit i Schedule EI Details of Exempt Income (Income not to be included in Total Income) 1 Interest income 1 2 Dividend income 2 3 Long-term capital gains on which Securities Transaction Tax is paid 3 EXEMPT INCOME 4 i Gross Agricultural income (other than income to be excluded under rule 7A, 7B or 8) i ii Expenses relating to above Agricultural income ii iii Brought forward loss as per part IV of Schedule I of the Finance Act Net Agricultural income (i-ii-iii) iii 4 5 Share in the profit of firm/AOP/BOI....
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.... to the instructions for filling out this schedule. NOTE Capital Gain Income (included in PART B-TI) (D) 2 3 4 Other source Total Income from Outside Income (included in PART B-TI) (E) India (F)=A+B+C+ D+E Page 24 of 26 DETAILS OF FOREIGN ASSETS Taxes Paid outside India Schedule TR Details of Taxes Paid outside India 1 Details of Taxes Paid outside India Country Code Taxpayer Identificati on Number Relevant article of DTAA Total taxes paid on income declared in Schedule FSI (A) (B) Relief claimed u/s 90/90A (B1) Tax Relief Claimed Relief claimed u/s 91 (B2) Total 2 Total Taxes paid outside India (Total of 1A) 3 Total Taxes Paid outside India where DTAA is applicable 4 Total Taxes Paid outside India where DTAA is not applicable (2-3) NOTE Schedule FA Please refer to the instructions for filling out this schedule. Details of Foreign Assets A Details of Foreign Bank Accounts 2 3 4 SI Country Name No (1) (2) i Country Code (3) (4) Name and Address of Name mentioned in the Bank the account....