TaxTMI 
TaxTMI 
TaxTMI 
For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE.
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....5, but put on hold later Income Tax Return Form for Assessment Year 2015-2016 Form SUGAM (ITR-4S) Instructions ] Income Tax Return Form for Assessment Year 2013-2014 Form SUGAM (ITR-4S) Income Tax Return Form for Assessment Year 2012-2013 Sugam - Presumptive Business Income tax Return Form - SUGUM (ITR-4S) Income Tax Return Form for Assessment Year 2011-2012 Sugam - Presumptive Business Income tax Return Form - SUGUM (ITR-4S) ============= Document 1 Assessment Year 2025-26 INDIAN INCOME TAX RETURN "FORM [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakh] [Not for an individual who is either Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs. 5000 or has assets (including financial interest in any entity) located outside India] (Refer instructions for eligibility) ITR-4 SUGAM PART A GENERAL INFORMATION (A1) First Name (A2) Mi....
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....h date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26) Note- Option under section 115BAC(6) should be exercised in Form 10IEA on or before the due date for filing return u/s 139(1). (A24) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? (Not applicable in case of firm) - (Tick) Yes No If yes, please furnish following information as provided in e-filing utility [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] (i) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No)Amount (Rs) (If Yes) (ii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/ No)Amount (Rs) (If Yes) (iii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No)Amou....
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.... of loss, please use ITR -3/5. B4Income from Other Sources drop down like interest from saving account, deposit etc. to be provided in e-filing utility specifying nature of income and in case of dividend and Income from retirement benefit account maintained in a notified country u/s 89A, please mention quarterly breakup for allowing applicable relief from section 234C NOTE- Fill "Sch TDS2" if applicable.B4 Less: Deduction u/s 57(iia) (in case of family pension only) Less: Income claimed for relief from taxation u/s 89A B5Gross Total Income (B1+B2+B3+B4) To avail the benefit of carry forward and set of loss, please use ITR -3/5.B5 PART C-DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for Deductions limits as per Income-tax Act C180C(Details are to be filled in the drop down to be provided in e-filing utility)C280CCC(Details are to be filled in the drop down to be provided in e-filing utility)C380CCD (1)(Details are to be filled in the drop down to be provided in e-filing utility) C480CCD(1B)(Details are to be filled in the drop down to be provided in e-filing utility)C580CCD(2)(Details are to be filled in the drop down to be provided in e-filing utility)C680D(Details t....
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.... ITR 3/5) and Income on which no tax is payable (Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section)D20 D21Income on which no tax is payable: Long Term capital gains under section 112A not chargeable to Income-tax i. Total sale consideration ii. Total cost of acquisition iii. Long term capital gains as per section 112A BANK ACCOUNTD21Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) SI.IFS Code of the BankName of the BankAccount NumberType of bank account (Dropdown to be provided by E- filing utility)Select Account for Refund Credit i ii 1. All bank accounts held at any time are to be reported, except dormant A/c. 2. Minimum one account should be selected for refund credit. 3. In case multiple accounts are selected, refund will be credited to one of the validated accounts decided by CPC after processing the return. SCHEDULE BP - DETAILS OF INCOME FROM BUSINESS OR PROFESSION COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD S. No.Name of Business Business codeDescription (i) E1Gross Turnover or Gross Receipts (E1 limited to Rs.2 Crores, however if [E....
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.... filedE5 E6Salary and interest paid to the partners NOTE - This is to be filled up only by firmsE6 E7Presumptive Income u/s 44AE (E5-E6)E7 E8Income chargeable under the head 'Business or Profession' (E2c+E4+E7 )E8 INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST Note - Please furnish the information below for each GSTIN No. separately E9GSTIN No(s).E9 E10Annual value of outward supplies as per the GST returns filedE10 FINANCIAL PARTICULARS OF THE BUSINESS Note-For E11 to E25 furnish the information as on 31st day of March, 2025 E11Partners/ Members own capitalE11 E12Secured loansE12 E13Unsecured loansE13 E14AdvancesE14 E15Sundry creditorsE15 E16Other liabilitiesE16 E17Total capital and liabilities (E11+E12+E13+E14+E15+E16)E17 E18Fixed assetsE18 E19InventoriesE19 E20Sundry debtorsE20 E21Balance with banksE21 E22Cash-in-handE22 E23Loans and advancesE23 E24Other assetsE24 E25Total assets (E18+E19+E20+E21+E22+E23+E24)E25 NOTE Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if available) 27 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपत....
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....N (10 Digit) Name of TRP Amount to be paid to TRP". Document 2 FORM ITR-4 SUGAM INDIAN INCOME TAX RETURN [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE,] [Not for an individual who is either Director in a company or has invested in unlisted equity shares or if income-tax is deferred on ESOP or has agricultural income more than Rs.5000] (Please refer instructions for eligibility) Assessment Year 2024-25 PART A GENERAL INFORMATION (A1) First Name (A2) Middle Name (A5) Date of Birth/Formation (DD/MM/YYYY) (A7) Name of Premises/ Building/ Village (A10) Town/City/District (A3) Last Name (A11) State (A8) Road/Street/Post Office (A12) Country (A14) Aadhaar Number (12 digits)/ Aadhaar Enrolment Id (28 digits) (if eligible for Aadhaar No.) (A4) Permanent Account Number (A6) Flat/Door/Block No. (A9) Area/Locality (A13) PIN Code/ZIP Code (A15) Status Individual â– HUF â–¡ Firm (other than LLP) (A16) Residential/Office Phone Number with STD code/ Mobile No.1 (A17) Mobile No. 2 (A18) Email Addre....
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....9(1) (If yes, please select the relevant condition from the drop-down menu) (Tick) Yes ☠No (A25) Whether this return is being filed by a representative assessee? (Tick) ☑ If yes, please furnish following information - ☠Yes ☠No (1) Name of the representative (2) Capacity of the representative (3) Address of the representative (4) Permanent Account Number (PAN)/ Aadhaar No. of the representative PART B GROSS TOTAL INCOME B1 Income from Business & Profession (NOTE-Enter value from E8 of Schedule BP) B2 i Gross Salary (ia+ib+ic+id+ie)_ a Salary as per section 17(1) b Value of perquisites as per section 17(2) c Profit in lieu of salary as per section 17(3) Whole- Rupee(*) only B1 i ia ib ic SALARY / PENSION d Income from retirement benefit account maintained in a notified country u/s 89A (country drop down will be provided in e-filing utility) id e Income from retirement benefit account maintained in a country other than notified country u/s 89A ie ii Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) [Ensure that it is included in salary income u/s 17(1)/17(2)/17(3)] ii ܂ iia Less: ....
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.... to be provided in e- C18a 80CCH C19 C18b Any Other deduction as per the e-filing utility Total deductions (Add items C1 to C18b) Taxable Total Income (B5 - C19) C20 filing utility C19 C20 PART D - TAX COMPUTATIONS AND TAX STATUS D1 Tax payable on total income (C20) D2 Rebate on 87A D3 Tax payable after Rebate (D1-D2) D4 Health and Education Cess @ 4% on (D3) D1 D2 D3 D4 D5 Total Tax, and Cess (D3+D4) D5 D6 Relief u/s 89 (Please ensure to submit Form 10E to claim this relief) D7 Balance Tax after Relief (D5 - D6) D8 Total Interest u/s 234A D9 Total Interest u/s 234B D10 Total Interest u/s 234C D11 Fee u/s 234F D12 Total Tax, Fee and Interest (D7+ D8 + D9 + D10 + D11) D6 D7 D8 D9 D10 D11 D12 D13 Total Advance Tax Paid D13 D14 Total Self-Assessment Tax Paid D14 D15 Total TDS Claimed (total of column 4 of Schedule-TDS1 and, column 6 of Schedule-TDS2) D15 D16 Total TCS Collected (total of column (5) of Schedule-TCS) D16 D17 Total Taxes Paid (D13+ D14 + D15 + D16) D18 Amount payable (D12 – D17, If D12 > D17) D19 Refund (D17 – D12, If D17 > D12) - D20 Exempt income only for reporting purposes (If agricultural income is m....
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....udit under 44AB & other ITR as applicable has to be filed COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE Name of Business S. Business code E4 Description No. (i) Registration No. of goods carriage Whether owned/leased/ hired Tonnage capacity of goods carriage (in MT) (i) (1) (a) (3) Number of months for which goods carriage was owned/ leased/hired by assessee (4) Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (5) (b) Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles) E5 Presumptive Income from Goods Carriage under section 44AE [total of column (5)] NOTE-If the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time exceed 10 then other ITR, as applicable, has to be filed E5 E6 Salary and interest paid to the partners E6 NOTE - This is to be filled up only by firms E7 Presumptive Income u/s 44AE (E5-E6) E8 Income chargeable under the head â....
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....aimed Corresponding Receipt/ TDS credit being withdrawals offered carried forward Fin. Year in which deducted TDS b/f TDS Deducted (1) (2) (3) (4) (5) i ii Gross Amount Head of Income (6) (7) (8) (9) NOTE Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15 I, 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 is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as (drop down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent account number (Please see instruction) Place: Signature here → Date: If the return has been prepared by a Tax Return Preparer (TRP) give further details as below: TRP PIN (10 Digit) Amount to be paid to Name Counter Signature of TRP of TRP TRP Document 3 FORM [à¤à¤¾à¤— II—–खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधà¤....
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....ate of filing and Acknowledgement number of form 10-IE) c. Option for current assessment year ☠Opting in now □ Not opting ☠Continue to opt ☠Opt out Not eligible to opt in (Select “Opting in now" only if you are opting in first time) For other than not opting & continue to opt & not eligible to opt in, please furnish date of filing of form 10-IE & Acknowledgment number (A24) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? (Not applicable in case of firm) - (Tick) Yes No If yes, please furnish following information as provided in e-filing utility [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] (i) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) Amount (Rs) (If Yes) 317 (ii) THE GAZETTE OF INDIA: EXTRAORDINARY Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. [PART I....
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.... 'House Property' (iii – iv - v) + vi B3 (If loss, put the figure in negative) Note: Maximum loss from house property that can be set-off is INR 2, 00,000. To avail the benefit of carry forward and set of loss, please use ITR -3/5. [à¤à¤¾à¤— II –खणà¥à¤¡ 3 (i)] B4 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Income from Other Sources drop down like interest from saving account, deposit etc. to be B4 provided in e-filing utility specifying nature of income and in case of dividend and Income from retirement benefit account maintained in a notified country u/s 894, please mention quarterly breakup for allowing applicable relief from section 234C NOTE- Fill "Sch TDS2" if applicable. Less: Deduction u/s 57(iia) (in case of family pension only) Less: Income claimed for relief from taxation u/s 89A B5 Gross Total Income (B1+B2+B3+B4) To avail the benefit of carry forward and set of loss, please use ITR -3/5. B5 318 PART C-DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for Deductions limits as per Income-tax Act) C1 C4 80C 80CCD(1B)....
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....ROFESSION COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD S. Name of Business No. (i) E1 Gross Turnover or Gross Receipts Business code Description a Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date b Any other mode E2 Presumptive Income under section 44AD a 6% of Ela or the amount claimed to have been earned, whichever is higher b 8% of Elb or the amount claimed to have been earned, whichever is higher Ñ Total (a + b) NOTE-If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed Ela E1b E2a E2b E2c COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA S. Name of Business Business code Description No. (i) E3 Gross Receipts E3 E4 Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned, whichever is higher E4 NOTE-If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed COMPUTATION OF PRESUMPTIVE I....
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....1) Date of Deposit (DD/MM/YYYY) Col (2) Challan No. Col (3) Tax paid Col (4) 320 321 R3 THE GAZETTE OF INDIA: EXTRAORDINARY NOTE Enter the totals of Advance tax and Self-Assessment tax in D13 & D14 [PART II-SEC. 3(i)] Schedule TCS Details of Tax Collected at Source [As per Form No. 27D issued by the Collector(s)] SI Tax Collection Account Name No Number of the Collector (1) Col (1) I of Collector Col (2) the Details of amount paid as Tax Collected mentioned in Form 26AS Col (3) Col (4) Amount out of (4) being claimed Col (5) li NOTE Please enter total of column (5) of Schedule-TCS in D16 SCHEDULE TDS-1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Employer(s)] TAN Col (1) Name of the Employer Col (2) S1 S2 Income under Salary Col (3) S3 NOTE Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 Tax deducted Col (4) SCHEDULE TDS-2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form No. 16 A issued or Form No. 16C or Form No. 16D furnished by Deductor(s)] SI. No. TAN of the Deductor/ Unclaimed PAN/ Aadhaar No. of forward (b/f) Tenant TDS brought TDS of the....
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....˜ (A16) Residential/Office Phone Number with STD code/ Mobile No.1 (A17) Mobile No. 2 (A18) Email Address-1 (self) Email Address -2 293 (A19) Nature of employment - ☠Central Govt. ☠State Govt. Public Sector Undertaking â–¡ Pensioners-PSU â–¡ Pensioners- Others ☠Others ☠Not Applicable (e.g. Family Pension etc.) (A20) (a) Filed u/s (Tick) [Please see instruction]- (b) Or Filed in response to notice u/s Pensioners-CG â– Pensioners-SG 139(1)-On or before due date, ☠139(4)-After due date, ☠139(5)-Revised Return, â–¡ 119(2)(b)- After Condonation of delay ☠139(9) â–¡ 142(1) â– 148 (A21) If revised/defective then enter Receipt No. and Date of filing of original return (DD/MM/YYYY) (A22) If filed in response to notice u/s 139(9) /142(1)/148 or order u/s 119(2)(b)- enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order (A23) Have you opted for new tax regime u/s 115BAC and filed Form 10IE in AY 2021-22? ☠Yes ☠No Option for current assessment year ☠Opting in now ☠Not opting ☠Continue to opt ☠Opt out For other than not opting, p....
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....d for relief from taxation u/s 89A iia - iii Net Salary (i – ii-iia) iv Deductions u/s 16 (iva + ivb+ive) a Standard deduction u/s 16(ia) iii iv iva b Entertainment allowance u/s 16(ii) ivb c Professional tax u/s 16(iii) ivc v Income chargeable under the head ‘Salaries' (iii – iv) (NOTE- Ensure to Fill “Sch TDS1â€) B2 B3 Tick applicable option Self Occupied ☠Let Out ☠Deemed Let Out â–¡ i Gross rent received/ receivable/ lettable value during the year i THE GAZETTE OF INDIA : EXTRAORDINARY 294 ii Tax paid to local authorities [PART II SEC. 3(i)] iii Annual Value (i - ii) iv 30% of Annual Value v Interest payable on borrowed capital vi Arrears/Unrealized Rent received during the year Less 30% - vii Income chargeable under the head ‘House Property' (iii – iv – v) + vi ii iii iv V vi (If loss, put the figure in negative) Note:- Maximum loss from house property that can be set-off is INR 2, 00,000. To avail the benefit of carry forward and set of loss, please use ITR -3/5. B4 Income from Other Sources drop down like interest from saving account, deposit etc. to be provided specifying n....
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....°à¤£ D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) SI. IFS Code of the Bank Name of the Bank Account Number Select Account for Refund Credit i ii 1. Minimum one account should be selected for refund credit. 2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the accounts decided by CPC after processing the return SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD S. No. (i) E1 E2 Name of Business Business code Description Gross Turnover or Gross Receipts a Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date Ela E1b b Any other mode Presumptive Income under section 44AD a 6% of Ela or the amount claimed to have been earned, whichever is higher b Ñ 8% of E1b or the amount claimed to have been earned, whichever is higher Total (a + b) NOTE If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit und....
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....d E23 Loans and advances E24 Other assets E25 Total assets (E18+E19+E20+E21+E22+E23+E24) NOTE Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if available) SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS R1 R2 R3 NOTE BSR Code Col (1) Date of Deposit (DD/MM/YYYY) Col (2) Challan No. Col (3) Enter the totals of Advance tax and Self-Assessment tax in D13 & D14 Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)] Tax Collection Account Name of the SI No Number of the Collector (1) Col (1) I li Collector Col (2) Details of amount paid as mentioned in Form 26AS Col (3) Tax Collected Col (4) NOTE Please enter total of column (5) of Schedule-TCS in D16 SCHEDULE TDS-1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Employer(s)] TAN Col (1) Name of the Employer Col (2) Income under Salary Col (3) S1 S2 S3 NOTE Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 E11 E12 E13 E14 E15 E16 E17 E18 E19 E20 E21 E22 E23 E24 E25 Tax paid Col (4) Amount out of (4) bei....
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....M/YYYY) Assessment Year 2021 I 2 2 (A2) Middle Name (A3) Last Name (A4) Permanent Account Number (A6) Flat/Door/Block No. (A7) Name of Premises/ Building/ Village (A8) Road/Street/Post Office (A9) Area/Locality (A10) Town/City/District (A11) State (A12) Country (A13) PIN Code/ZIP Code (A14) Aadhaar Number (12 digits)/ Aadhaar Enrolment Id (28 digits) (if eligible for Aadhaar No.) (A15) Status Individual HUF ☠(A16) Residential/Office Phone Number with STD code/ Mobile No.1 (A17) Mobile No. 2 Firm (other than LLP) □ (A18) Email Address-1 (self) Email Address -2 (A19) Nature of employment - ☠Central Govt. ☠State Govt. Applicable (e.g. Family Pension etc.) (A20) Filed u/s (Tick) Public Sector Undertaking Pensioners ☠Others ☠Not 139(1)-On or before due date, ☠139(4)-After due date, ☠139(5)-Revised Return, □ 119(2)(b)- After Condonation of delay 139(9) 142(1) ☠148 ☠153A 153C [Please see instruction]- Or Filed in response to notice u/s (A21)If revised/defective then enter Receipt No. and Date of filing of original return (DD/MM/YYYY) (A22) If filed in response to notice u/s 139(9) /14....
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....plicable option Self Occupied ☠Let Out ☠Deemed Let Out □ Whole- Rupee() only 294 HOUSE PROPERTY THE GAZETTE OF INDIA: EXTRAORDINARY i Gross rent received/ receivable/lettable value during the year ii Tax paid to local authorities iii Annual Value (i – ii) - iv 30% of Annual Value i ii iii iv v Interest payable on borrowed capital V vi Arrears/Unrealized Rent received during the year Less 30% vi vii Income chargeable under the head 'House Property' (iii - iv - v) + vi B3 (If loss, put the figure in negative) Note:-Maximum loss from house property that can be set-off is INR 2, 00,000. To avail the benefit of carry forward and set of loss, please use ITR -3/5. B4 [PART II-SEC. 3(i)] B4 Income from Other Sources drop down like interest from saving account, deposit etc. to be provided in e-filing utility specifying nature of income and in case of dividend income please mention quarterly breakup for allowing applicable relief from section 234C NOTE-Fill "Sch TDS2" if applicable. Less: Deduction u/s 57(iia) (in case of family pension only) B5 Gross Total Income (B1+B2+B3+B4) To avail the benefit of carry forward and set of loss, pleas....
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....g the previous year (excluding dormant accounts) BANK ACCOUNT SI. i IFS Code of the Bank Name of the Bank Account Number Select Account for Refund Credit ii 1. Minimum one account should be selected for refund credit. 2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the return SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD S. No. Name of Business Business code Description (i) E1 Gross Turnover or Gross Receipts a Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date Ela b Any other mode E1b E2 Presumptive Income under section 44AD a 6% of Ela or the amount claimed to have been earned, whichever is higher b Ñ 8% of E1b or the amount claimed to have been earned, whichever is higher Total (a + b) NOTE If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed COMPUTAT....
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....24) NOTE Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if available) [PART II-SEC. 3(i)] E11 E12 E13 E14 E15 E16 E17 E18 E19 E20 E21 E22 E23 E24 E25 SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS R1 R2 R3 BSR Code Col (1) Date of Deposit (DD/MM/YYYY) Col (2) NOTE Enter the totals of Advance tax and Self-Assessment tax in D13& D14 Challan No. Col (3) Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)] Tax Collection Account Name of the SI No Number of the Collector (1) Col (1) I li Collector Col (2) Details of amount paid as mentioned in Form 26AS Col (3) Tax Collected Col (4) NOTE Please enter total of column (5) of Schedule-TCS in D16 SCHEDULE TDS-1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Employer(s)] TAN Name of the Employer Col (2) Income under Salary Col (3) Col (1) S1 S2 S3 NOTE Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 Tax paid Col (4) Amount out of (4) being claimed Col (5) Tax deducted Col (4) TDS of the current Fin. ....
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....own/City/District (A11) State (A12) Country (A13) PIN Code/ZIP Code (A14) Aadhaar Number (12 digits)/ Aadhaar Enrolment Id (28 digits) (if eligible for Aadhaar No.) (A16) Residential/Office Phone Number with STD code/ (A17) Mobile No. 2 (A15) Status Individual Firm (other than LLP) ☠(A18) Email Address-1 (self) HUF ☠Mobile No.1 Email Address -2 (A19) Nature of employment - ☠Central Govt. ☠State Govt. Applicable (e.g. Family Pension etc.) Public Sector Undertaking ☠Pensioners ☠Others ☠Not (A20) Filed u/s (Tick) 139(1)-On or before due date, ☠139(4)-After due date, ☠139(5)-Revised Return, □ 119(2)(b)- After Condonation of delay [Please see instruction]- Or Filed in response to notice u/s ☠139(9) □ 142(1) 148 153A 153C (A21) If revised/defective then enter Receipt No. and Date of filing of original return (DD/MM/YYYY) (A22) If filed in response to notice u/s 139(9) /142(1)/148/153A/153C or order u/s 119(2)(b)- enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order Are you filing return of income under Seventh proviso to section 139(1) but otherwise no....
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....°à¤¤ का राजपतà¥à¤° : असाधारण iv V vi vi Arrears/Unrealized Rent received during the year Less 30% vii Income chargeable under the head 'House Property' (iii - iv – v) + vi (If loss, put the figure in negative) Note:-Maximum loss from house property that can be set-off| is INR 2,00,000. To avail the benefit of carry forward and set of loss, please use ITR -3/5. B4 Income from Other Sources (drop down to be provided in e-filing utility specifying nature of income) NOTE- Fill “Sch TDS2†if applicable. Less: Deduction u/s 57(iia) (in case of family pension only) B5 Gross Total Income (B1+B2+B3+B4) To avail the benefit of carry forward and set of loss, please use ITR -3/5. B3 B4 B5 79 PART C-DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for Deductions limits as per Income-tax Act) Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 30.06.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? [Yes/No] (If yes, please fill schedule DI) C1 C4 80C 80CCD(1B) C2 80CCC C5 80CCD(2) C3 80CCD (1) C6 80D ....
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....TION 44AD S. No. Name of Business Business code Description (i) E1 Gross Turnover or Gross Receipts a Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date Ela E1b b Any other mode E2 Presumptive Income under section 44AD a 6% of Ela or the amount claimed to have been earned, whichever is higher b Ñ 8% of E1b or the amount claimed to have been earned, whichever is higher Total (a + b) NOTE―If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed E2a E2b E2c S. Name of Business COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA Business code Description No. (i) E3 Gross Receipts E3 E4 Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned, whichever is higher E4 NOTE-If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE Name of Bu....
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.... of Advance tax and Self-Assessment tax in D13& D14 Challan No. Col (3) Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)] SI No Tax Collection Account Number of the Collector (1) Col (1) I Ii Name of the Collector Col (2) Details of amount paid as mentioned in Form 26AS Col (3) Tax Collected Col (4) NOTE Please enter total of column (5) of Schedule-TCS in D16 SCHEDULE TDS1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY |[As per Form 16 issued by Employer(s)] ΤΑΠName of the Employer Col (2) Income under Salary Col (3) Col (1) S1 S2 S3 NOTE Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 Tax paid Col (4) 81 Amount out of (4) being claimed Col (5) Tax deducted Col (4) SCHEDULE TDS2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form 16 A issued or Form 16C furnished by Deductor(s)] SI. TAN of the No. Deductor/ PAN/ Unclaimed TDS brought forward (b/f) Aadhaar No. of Tenant TDS of the current Fin. Year TDS credit being claimed this Year (only if corresponding receipt is being offered for tax this year) Corresponding Receipt T....
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....vidual than LLP) (A16) Residential/Office Phone Number with STD code/ Mobile No.1 (A17) Mobile No. 2 HUF Firm (other (A18) Email Address-1 (self) Email Address -2 (A19) Nature of employment - ■Govt. ☠PSU (A20) Filed u/s (Tick) [Please see instruction]- Or Filed in response to notice u/s Pensioners ☠Others 139(1)-On or before due date, ■139(4)-After due date, ☠139(5)-Revised Return, □ 119(2)(b)- after condonation of delay ☠139(9) 142(1) ☠148 ☠153A 153C (A21) If revised/defective then enter Receipt No. and Date of filing of original return (DD/MM/YYYY) (A22)If filed in response to notice u/s 139(9) /142(1)/148/153A/153C or order u/s 119(2)(b)- enter Unique Number & Date of such Notice or Order (A23) Whether this return is being filed by a representative assessee? (Tick) ☑ If yes, please furnish following information - ☠Yes (1) Name of the representative (2) Capacity of the representative ☠No (3) Address of the representative (4) Permanent Account Number (PAN) of the representative PART B GROSS TOTAL INCOME Whole- Rupee() only B1 Income from Business & Profession (NOTE-Enter value ....
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....lief (D5 - D6) D8 Total Interest u/s 234A D9 Total Interest u/s 234B D10 Total Interest u/s 234C D1 D2 D3 D4 D5 D6 D7 D8 D9 D10 D11 Fee u/s 234F D11 D12 Total Tax, Fee and Interest (D7 + D8 + D9 + D10 + D11) D12 D13 Total Advance Tax Paid D13 D14 Total Self-Assessment Tax Paid D14 D15 Total TDS Claimed (total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2) D15 D16 Total TCS Collected (total of column (5) of Schedule-TCS) D16 D17 Total Taxes Paid (D13 + D14 + D15 +D16) D17 D19 Refund (D17- D12, If D17 > D12) D18 Amount payable (D12 - D17, If D12 > D17) D20 Exempt income only for reporting purposes (If agricultural income is more than Rs.5,000/-, use ITR 3/5) (Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section) D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) D18 D19 D20 SI. i ii IFS Code of the Bank Name of the Bank Account Number C18 C19 (tick one account for refund) Page 2 of 5 SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SEC....
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....Annual value of outward supplies as per the GST returns filed FINANCIAL PARTICULARS OF THE BUSINESS NOTE E11 E12 E13 E14 For E11 to E25 furnish the information as on 31st day of March, 2019 Partners/ Members own capital Secured loans Unsecured loans Advances E15 Sundry creditors E16 Other liabilities E17 Total capital and liabilities (E11+E12+E13+E14+E15+E16) E18 Fixed assets E19 Inventories E11 E12 E13 E14 E15 E16 E17 E18 E19 Page 3 of 5 E20 Sundry debtors E20 E21 Balance with banks E21 E22 Cash-in-hand E22 E23 Loans and advances E23 E24 Other assets E24 E25 Total assets (E18+E19+E20+E21+E22+E23+E24) E25 NOTE Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if available) Schedule 80G DETAILS OF DONATIONS ENTITLED FOR DEDUCTION UNDER SECTION 80G A Donations entitled for 100% deduction without qualifying limit Name and address of donee PAN of Donee Amount of donation Donation in Donation in Total cash other mode donation Eligible Amount of donation DETAILS OF DONATIONS i ii iii Total B Donations entitled for 50% deduction without qualifying limit Name and addr....
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....accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as and I am also competent to make this return and verify it. I am holding permanent account number Place: Date: If the return has been prepared by a Tax Return Preparer (TRP) give further details as below: TRP PIN (10 Digit) Amount to be paid to TRP Name of TRP (drop down to be provided in e-filing utility) (Please see instruction) Signature here Counter Signature of TRP Page 5 of 5 Document 8 FORM ITR-4 SUGAM INDIAN INCOME TAX RETURN FOR PRESUMPTIVE INCOME FROM BUSINESS & PROFESSION (Please see Rule 12 of the Income-tax Rules, 1962) (Also see attached instructions) Assessment Year 2018-19 (A3) Last Name (A4) Permanent Account Number (A1) First Name (A2) Middle Name (A5) Date of Birth/Formation (DD/MM/YYYY) (A6) Income Tax Ward/Circle (A8) Name of Premises/ Building/ Village (A9) Road/Street (A7) Flat/Door/Building (A10) Area/locality (A11) Town/City/District (A12) State & Country (A13) Pin code/Zip code (A14) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar) (A15) Status Individual than LLP)....
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....G C14 80GGC C15 80QQB C16 80RRB C17 80TTA C18 80U C19 Total deductions (Add items C1 to C18) C19 C20 Taxable Total Income (B5 - C19) C20 PART D-TAX COMPUTATIONS AND TAX STATUS D1 Tax payable on total income (C20) D1 D2 Rebate on 87A D2 D3 Tax payable after Rebate (D1-D2) D3 D4 D5 Surcharge if applicable Cess on (D3+D4) D4 D5 D6 Total Tax, Surcharge and Cess (D3+D4+D5) D6 D7 Relief u/s 89 D7 D8 Balance Tax after Relief (D6-D7) D8 D9 Total Interest u/s 234A D9 D10 D10 Total Interest u/s 234B D11 Total Interest u/s 234C D11 D12 Fee u/s 234F D12 D13 Total Tax, Fee and Interest(D8+D9+D10+D11+D12) D13 D14 D14 Total Advance Tax Paid D15 Total Self-Assessment Tax Paid D15 D16 Total TDS Claimed (total of column 4 of Schedule-TDS1 and column 7 of Schedule-TDS2) D16 D17 Total TCS Collected (total of column (5) of Schedule-TCS) D17 D18 Total Taxes Paid (D14+D15+D16+D17) D18 D20 Refund (D18- D13, If D18 > D13) (If agricultural income is more than Rs.5,000/-, use ITR 3/5) D19 Amount payable (D13- D18, If D13> D18) D21 Exempt income only for reporting purposes D22 Details of all Bank Accounts held in India at any time durin....
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....mber of Vehicles owned at any time exceed 10 then the regular ITR 3/5 form has to be filled and not this form E6 Salary and interest paid to the partners E6 NOTE This is to be filled up only by firms E7 Presumptive Income u/s 44AE (E5-E6) E7 E8 Income chargeable under Business or Profession (E2c+E4+E7 E8 INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST E9 GSTR No. E9 E10 Amount of turnover/Gross receipt as per the GST return filed E10 E11 E12 Secured loans E13 E14 FINANCIAL PARTICULARS OF THE BUSINESS NOTE For E11 to E25 furnish the information as on 31st day of March, 2018 Partners/ Members own capital E11 E12 Unsecured loans Advances E15 Sundry creditors E16 Other liabilities E13 E14 E15 E16 E17 Total capital and liabilities (E11+E12+E13+E14+E15+E16) E17 E18 Fixed assets E18 E19 Inventories E19 E20 Sundry debtors E20 E21 Balance with banks E21 E22 Cash-in-hand E22 E23 Loans and advances E23 E24 Other assets E24 E25 Total assets (E18+E19+E20+E21+E22+E23+E24) E25 NOTE Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if available) Page 3 of 9 Schedule A....
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....(s)] TAN of the Name of the Deductor/PAN Deductor/Buyer/ Tenant of the buyer/ Tenant Tax Deducted TDS credit out of (6) or (7) being claimed this year in own hands Col (1) Col (2) Col (3) Col (4) Col 5 Col (6) Income in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) Col (7) TDS PAN of spouse/ other person in own hands Col (8) Income in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) Col (9) TDS PAN of spouse/ other person T1 T2 13 T4 NOTE Please enter total of column 4 of Schedule-TDS1 and column 7 of Schedule-TDS2 in D15 Page 5 of 9 PAN-- Supplementary Schedule TDS 1(to be used only after exhausting item S1-S3 of Schedule TDS1 in main form etc.) TAN Col (1) Name of the Employer Col (2) Income under Salary Col (3) S4 S5 S6 S7 S8 S9 S10 S11 S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 S22 S23 S24 S25 S26 S27 S28 $29 S30 Tax deducted Col (4) Page 6 of 9 PAN-- Supplementary Schedule TDS 2(to be used only after exhausting item T1-T4 of Schedule TDS2 in main form etc) TAN of the deductor Name of the Deductor Col (1) C....
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....d by Portuguese Civil Code under Section 5A ☠(A24) If A23 is applicable, PAN of the Spouse (A25) If revised/defective, then enter Receipt No and Date of filing of original return (DD/MM/YYYY) (A26) If filed in response to notice notice u/s 139(9) |/142(1)/148/153A/153C, enter the date of such notice DD/MM/YYYY PART B GROSS TOTAL INCOME B1 Income from Business & Profession NOTE-Enter value from E8 of Schedule BP B1 B2 Income From Salary/Pension B2 NOTE- Ensure to Fill “Sch TDS1†given in Page 5 B3 Income from One house property Self Occupied ☠Let Out ☠(If loss, put the figure in negative) B3( ) B4 Income from Other Sources NOTE- Ensure to Fill “Sch TDS2†given in Page 5 B4( ) B5 Gross Total Income (B1+B2+B3+B4) B5( ) DD/MM/YYYY Whole-Rupee(*) only PART C - DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for limits on Amount of Deductions as per “Income Tax Act") C1 80C C2 80CCC C3 80CCD (1) C4 80CCD(1B) C5 80CCD(2) C6 80CCG C7 80D C8 80DD C9 80DDB C10 80E C11 80EE C12 80G C13 80GG C14 80GGC C15 80QQB C16 80RRB C17 80TTA C18 80U C19 Total deductions (Add ite....
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....ILS OF INCOME FROM BUSINESS OR PROFESSION E1 Gross Turnover or Gross Receipts a Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received before specified date b Any other mode E2 Presumptive Income under section 44AD a 6% of Ela b 8% of Elb Ñ Total (a + b) NOTE―If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB & regular ITR 3 or 5 has to be filled not this form COMPUTATION OF PRESUMPTIVE INCOME UNDER 44ADA (PROFESSION) Ela E1b E2a E2b E2c E3 Gross Receipts E3 E4 Presumptive Income under section 44ADA (50% of E3) E4 NOTE―If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB & regular ITR 3 or 5 has to be filled not this form COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AE E5 Presumptive Income from Goods Carriage under section 44AE E5 NOTE-If the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time exceed 10 then the regular ITR 3/5 form has to be filled and not this form E6 Salary and interest paid to the partners E6 NOTE This is to be filled up only by firms....
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....e under Salary Col (3) Tax deducted Col (4) S2 S3 NOTE â–¶ Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 Unique TDS Certificate Number Deducted year Details of Receipt as mentioned in Form 26AS Schedule TDS2 Details of Tax Deducted at Source on Income Other than Salary[As per Form 16 A issued by Deductor(s)] TAN of the Name of the Deductor Deductor Tax Deducted Amount out of (6) claimed this Year If A23 is applicable, amount claimed in the hands of spouse Col (1) Col (2) Col (3) Col (4) Col 5 Col (6) Col (7) Col (8) T1 T2 T3 T4 NOTE Please enter total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 Page 5 of 9 PAN-- Supplementary Schedule TDS 1(to be used only after exhausting item S1-S3 of Schedule TDS1 in main form etc.) S4 S5 S6 S7 S8 $9 S10 S11 S12 S13 S14 S15 S16 S17 S18 S19 S20 S21 S22 S23 S24 S25 S26 S27 S28 S29 S30 TAN Col (1) Name of the Employer Col (2) Income under Salary Col (3) Tax deducted Col (4) Page 6 of 9 PAN-- Supplementary Schedule TDS 2(to be used only after exhausting item T1-T4 of Schedule TDS2 in main form etc) TAN of the ....
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....e Spouse (A24) If revised/defective, then enter Receipt No and Date of filing of original return (DD/MM/YYYY) (A25) If filed in response to notice notice u/s 139(9) |/142(1)/148/153A/153C, enter the date of such notice (A26) Whether you have Aadhaar Number (A27) If A26 is yes, please provide PART B GROSS TOTAL INCOME DD/MM/YYYY DD/MM/YYYY ☠Yes No Not applicable (for HUF) Whole- Rupee(Rs.) only B1 Income from Business NOTE-Enter value from E6 of Schedule BP B1 B2 Income From Salary/Pension NOTE- Ensure to Fill “Sch TDS1†given in Page 3 B2 B3 Income from One house property Self Occupied ☠Let Out ☠(If loss, put the figure in negative) B3( ) B4 Income from Other Sources NOTE- Ensure to Fill “Sch TDS2†given in Page 3 B4( ) B5 Gross Total Income (B1+B2+B3+B4) B5( ) PART C - DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for limits on Amount of Deductions as per “Income Tax Act") C1 80C C2 80CCC C3 80CCD (1) C4 80CCD(1B) C5 80CCD(2) C6 80CCG C7 80D C8 80DD C9 80DDB C10 80E C11 80G C12 80GG C13 80GGC C14 80RRB C15 80QQB C16 80TTA C17 80U C18 Total deductions (....
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....TAILS OF INCOME FROM BUSINESS COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AD Description E1 Gross Turnover or Gross Receipts E1 E2 Presumptive Income under section 44AD (8% of 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 has to be filled not this form COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AE E3 Presumptive Income from Goods Carriage under section 44AE E3 NOTE―If the profits are lower than prescribed under S.44AE 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 E4 Presumptive Income under section 44AD and 44AE (E2 + E3) E4 E5 Salary and interest paid to the partners E5 NOTE This is to be filled up only by firms E6 Income chargeable under Business (E4 - E5) E6 FINANCIAL PARTICULARS OF THE BUSINESS NOTE―For E5 to E8 furnish the information as on 31st day of March,2016 E7 Amount of Total Sundry Debtors E8 Amount of Total Sundry Creditors E9 Amount of Total Stock-in-trade E10 Amount of the Cash Balance Schedule AL DETAILS OF ASSET AND LIABILITY E7 E8 E9 E10 Asset and Liability at ....
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....laimed this Year Col (6) If A22 is applicable, amount claimed in the hands of spouse Col (7) T6 T7 T8 T9 T10 T11 T12 T13 T14 T15 T16 T17 T18 T19 T20 T21 T22 T23 T24 T25 T26 T27 T28 T29 T30 131 Page 6 of 8 PAN-- Supplementary Schedule IT (to be used only after exhausting item R1-R5 of Schedule IT in main form etc) R6 R7 R8 R9 R10 R11 R12 R13 R14 R15 R16 R17 R18 R19 R20 R21 R22 R23 R24 R25 R26 R27 R28 R29 R30 R31 R32 BSR Code Col (1) Date of Deposit (DD/MM/YYYY) Col (2) Challan No. Col (3) Tax paid Col (4) Page 7 of 8 PAN- Supplementary Schedule TCS (to be used only after exhausting item U1-U5 of Schedule TCS in main form etc) Tax Collection Account Number Name of the Collector Col (1) Col (2) Total Collected Col (3) Amount out of (3) claimed this Year Col (4) If A22 is applicable amount claimed in the hands of spouse Col (5) U4 U5 U6 U7 U8 U9 U10 U11 U12 U13 U14 U15 U16 U17 U18 U19 U20 U21 U22 U23 U24 U25 U26 U27 U28 U29 U30 Page 8 of 8 Document 11 2015-16 ITR-4S, PAGE 1 ITR-4S SUGAM PRESUMPTIVE BUSINESS INCOME TAX RETURN AY 2015-16 A1 FIRST NAME A2 MIDDLE NAME A3 LAS....
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....US Rebate u/s 87A 01 Tax Payable On Total Income (C19) to D3 D1 D2 Cess On (D3+D4) D5 Balance Tax After Relief (D6-D7) D4 Surcharge, if C19 exceeds 1 crore to D6 D4 Relief u/s 89 D7 to D9 |D7 | â–º D8 Total Interest u/s 234B D10 to D10 D11 D12 Total Advance Tax Paid D13 to D13 ☠► D14 D14 Total TCS Collected D16 D16 â–¸ D17 to D18 Refund (D17-D12,If D17>D12) D19 D19 Tax Payable After Rebate (D1-D2) â–ºD3 Total Tax, Surcharge & Cess(D3+D4+D5) â–º D6 Total Interest u/s 234A ➤ D9 â˜â˜ Total Interest u/s 234C Total Self Assessment Tax Paid Total Tax And Interest (D8+D9+D10+D11) â–ºD12 Total TDS Claimed â–¸ D15 Total Taxes Paid (D13+D14+D15+D16) Total Payable (D12-D17, If D12>D17) D18 D20 Exempt income only for reporting purposes (If agricultural income is more than Rs. 5000/-, use ITR-4") D21 DETAILS OF ALL BANK ACCOUNTS (EXCLUDING DORMANT ACCOUNTS) HELD IN INDIA AT ANY TIME DURING THE PREVIOUS YEAR (Mandatory irrespective of refund due or not) Total number of savings and current bank accounts held by you at any time during the previous year (excluding dormant accounts) Provide the detai....
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....LLAN NO(col.iii) TAX PAID(col.iv) DDMMYYYY â–º NOTE (1) Enter the totals of Advance Tax and Self Assessment Tax in D13 and D14 (2) Continue in Supplementary Schedule IT if you cannot fill within Sch IT Sch TCS - DETAILS OF TAX COLLECTED AT SOURCE TAX COLLECTION ACCOUNT NO. (col.1) NAME OF THE COLLECTOR (col.ii) U1â–¸ U2 -> U3 TAX COLLECTED (col.ili) AMOUNT IN ) CLAIMED THIS YEAR (col. iv) IF A22 IS APPLICABLE, ANT CLAIMED IN THE HANDS OF SPOUSE (col. v) NOTE (1) Enter the total of column(iv) of Sch TCS in D16 (2) Continue in Supplementary Schedule TCS if you cannot fill within Sch TCS Sch TDS1-DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY[As per Form 16 issued by Employer(s)] NAME OF THE EMPLOYER(col.ii) INCOME UNDER SALARY(col.iii) TAX DEDUCTED(col.lv) TAN(col.i) S1) â–º S2 NOTE (1) Enter the total of column (iv) of Sch TDS1 and column (vi)of Sch TDS2 In D15 (2) Continue in Supplementary Schedule TDS1 if you cannot fill within Sch TDS1 FIRST NAME T3 PERMANENT ACCOUNT NUMBER AY 2015-16 MIDDLE NAME LAST NAME Sch TDS2- DETAILS OF TAX DEDUCTED AT SOURCE FROM INCOME OTHER THAN SALARY(As per Form 16A issued by Deductor(s) TAN (col.1) NAME O....
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....يا ►YYYY‣ ·YYYY‣ ►YYYY►☠اليا ►YYYY ► YYYY‣ ►YYYY‣ T31 ►YYYY‣ FIRST NAME PERMANENT ACCOUNT NUMBER MIDDLE NAME AY 2015-16 LAST NAME SUPPLEMENTARY SCHEDULE TCS (To be used only after exhausting items U1-U3 of Schedule TCS in main form etc) TAX COLLECTION ACCOUNT NO NAME OF THE COLLECTOR (col.ii) TAX DEDUCTED (col.iii) AMOUNT IN() CLAIMED THIS YEAR FA22 IS APPLICABLE, AMT CLAIMED (col.iv) IN THE HANDS OF SPOUSE (col. v) (col.i) U4 U5▸ U6▸ U7 U8‣ U9 U10 U11 U12 U13 U14 U15 U16 U17▸ U18 U19‣ U20 U21 U22‣ U23 U24 U25‣ U26 U27 U28‣ U29 U30 Document 12SUGAM 1 General Instructions Instructions for SUGAM Income Tax Return 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. 1. Assessment Year for which this Return Form is applicable This Return Form is applicable for assessment year 2015-16 only, i.e., it relates to income earned in Financial Year 201....
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....ge of 60 years 2,50,000 (ii) In case of individuals, being resident in India, who are of the age of 60 years or more at any time during the financial year 2014-15 3,00,000 5,00,000 (iii) (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) Agricultural income in excess of 5,000; or (e) Income from Speculative Business and other special incomes; or (f) Income from a profession as referred to in sub-section (1) of section 44AA or income from an agency business or income in the nature of commission for brokerage; or In case of individuals, being resident in India, who are of the age of 80 years or more at any time during the financial year 2014-15 2 Item by Item Instructions Item A1-A3 A4 Explanation Fill your First name, Middle name, Last name in A1, A2, A3 as per details entered in PAN Card Fill your Permanent Account Number. Make sure that you fill your PAN carefully. NOTE (1) Ensure that you enter PAN on the top of every page (2) In your PAN, first five and last one digit ar....
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....tatus Total Tax Payable (D12) Total Prepaid Taxes (D17) Total Tax Pavable (D12) = Total Prepaid Taxes (D17) Shade Circle 1 2 3 Shade the appropriate circle. For non-residents certain deductions are not available (For more details, refer Income-tax Act 1961) Shade the appropriate circle. How the return is filed 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) In response to notice under section 142(1) In response to notice under section 148 C1 C2 Shade Circle 1 C3 2 3 4 5 In response to notice under section 139(9) 6 In response to notice under section 153A/153C 7 Under-section 119(2)(b) on an application to be made separately before the income-tax authority 8 C4 (The return shall be treated as valid only after the application/claim/relief under section 119(2)(b) has been admitted by the income-tax authority) A22 Exercise the option by shading the circle if you are governed by Portuguese Civil Code and impacted by Section 5A of Income-tax Act, 1961. You should enter only your share of income in the column B3 (house property) and B4 (other sources). The balance share of income under thes....
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.... revised/defective return, else the return will not be accepted by Income Tax Department. A25 If the return is being filed in response to notice by the Income - tax Department under section 139(9)/142(1)/148/153A/153C provide the date of such notice. C8 A26 Please provide the 12 digit Aadhaar Number, if available. B1 Fill in the details from E4 of schedule BP. C9 Note: Ensure to fill business codes in the "Nature of Business". For business codes refer instructions. C10 Deduction in respect of interest on loan taken for residential house property B2 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. NOTE If Form 16 is not issued, compute as per Work Sheet-1 given in this instructions C11 Deduction in respect of donations to certain funds, charitable institutions, etc. Compute as per Work Sheet-4. C12 Deduction in respect of rents paid Maximum D....
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....according to the provisions of Income-tax Act 1961 and enter the amount in D9 Calculate 234B interest according to the provisions of Income-tax Act 1961 and enter the amount in D10 Calculate 234C interest according to the provisions of Income-tax Act 1961 and enter the amount in D11 D21 D12 D13 D12 D8+D9+D10+D11 Add the relevant Advance Tax Details given in (col. iv )of Schedule IT and write the amount in D13. Enter only those Tax payments made by you (1) 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 2014-15 ) - Income (In) Tax Liability (In) If D12 is greater than D17, then fill the amount of Tax Payable in D18. Note: Shade the Tax Payable Circle in A19. If D12 is equal to D17, then fill '0' in D18. This will indicate that there is zero Tax Balance. If D17 is greater than D12, then fill the amount of refund in D19. Note: Shade the Tax Refundable Circle in A19. Please enter details of all exempt income e.g. Dividend income, Agricultural income etc. Use ITR-4, if agricultural income exceeds Rs. 5,000. Compute as per Work Sheet-5 given in the instructions. Please provide the details of all the s....
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....pect of salary income. Further in order to enable the Income Tax Department to provide accurate, quicker and full credit for taxes deducted at source, the taxpayer must ensure to quote complete details of every TDS transaction. If you have more than three Form 16 details to be entered, then fill Supplementary Schedule TDS1 and attach the same with the return Sch TDS 2 (i)Please furnish the details in accordance with Form 16A issued by a person in respect of interest income and other sources of income. (ii) All the tax deductions at source made in the current financial year should be reported in the TDS schedule. (iii) "Unique TDS Certificate Number". 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. (iv) "Deducted Year" means in which tax has been deducted. In this column fill up the four digits of relevant financial year. For example, if the deduction has been made by the deductor in the financial year 2014-15 fill up 2014 in the designated space. (v) Enter the amount of TDS deducted which is claimed in this return of income. For example....
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....oductions Film laboratories Motion Picture Producers Television Channels Others Persons having income from the following will not be eligible to use this Return form- (i) a person carrying on legal, medical, engineering or architectural profession or the profession of accountancy or technical consultancy or interior decoration or any other profession as referred to in sub-section(1) of section 44AA. a person earning income in the nature of commission or brokerage; or (iii) a person carrying on any agency business. 0712 0713 0714 0801 0802 0803 0804 0805 0806 0807 0808 0809 0901 0902 0903 0904 0905 0906 Page 5, Sugam Instructions, 15-16 4 Worksheet 1 and 2 WORKSHEET-1: 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. TAN of Employer NAME OF THE 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) NOTEâž¡ Transfer item 1b of Form 16 c) Profit in lieu of Salary (as per Form No.....
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.... if any, of specified persons such as minor children while computing the income under this head, if FD etc is in their name. WORKSHEET-4: How to Compute deductions under section 80G A Donations entitled for 100% deduction (eg Prime Minister's National Relief Fund) DETAILS OF DONATIONS (i) (ii) Name of donee Amount of donation Ai Aii (iii) Total Aiii B Donations entitled for 50% deduction where donee not required to be approved under section 80G(5) (vi) (eg Prime Minister's Drought Relief Fund) (i) (ii) Name of donee Amount of donation Bi Bii (iii) Total C Donations 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 Biii (i) (ii) (iii) Total Amount of donation Ci Cii Ciii D To be mentioned in Item C11 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 B5-Sum of Items (C1 to C17 except C11)) or (Ciii)]} D WORKSHEET-5: How to Compute Exempt Income How to compute Exempt Income (Income not to be included in Total Income) 1 Interest ....
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.... Non Resident Resident but not ordinarily resident ►O139(9) 142(1) 148 Revised Return-139(5) OR in response to notice 153A/153C or Under Sec. 119(2)(b) A19 Fill only one ➤Tax Refundable Tax Payable A21 Fill only one: filed On or Before due date-139(1) ►After due date-139(4) ► A22 Whether Person governed by Portuguese Civil Code under section 5A A24 If revised/Defective ▸ A23 If A22 is applicable, PAN of the Spouse A25 If filed in response to notice u/s 139(9)/142(1)/148/153A/153C DDM and DDMMYYYY Date of Filing of Original Return Receipt Number of Original Return DDMMYYYY Notice Date Whole-Rupee() only. A26 Whether you have Yes No Not applicable (for HUF) A27 If A26 is yes, please provide Aadhaar Number? PART B GROSS TOTAL INCOME B1 Income from Business ▸ B1 NOTE Enter value from E4 of Schedule BP B2 Income from Salary/Pension ▸ B2 NOTE 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 Income from other sources ▸ B4 NOTE Ensure to fill "Sch TDS2" given in Page 3 B5 Gross Total Income (....
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....Digit) Amount to be paid to 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)▸ Sch BA - DETAILS OF BANK ACCOUNTS HELD IN INDIA AT ANY TIME DURING THE PREVIOUS YEAR Number of bank accounts held by you at any time (including opened/closed) during the previous year NAME OF THE BANK (col.) NAME OF JOINT HOLDER(S), ACCOUNT NUMBER (coLiv) IF ANY (col.ii) ACCOUNT BALANCE AS ON 31ST MARCH OF THE PREVIOUS YEAR (col.v) S. NO. IFS CODE OF THE BANK (col.i) 1 ► 2➤ NOTE Please refer to instructions for filling out this schedule PERMANENT ACCOUNT NUMBER 2015-16 ITR-4S, PAGE 3 SCHEDULE BP - DETAILS OF INCOME FROM BUSINESS COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AD E1 Gross Turnover or Gross Receipts ▸ E1 ▸ E2 E2 Total Presumptive Income under section 44AD(8% of E1) 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 COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AE E3 Total Presumptive Income from Goods Carriage....
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....TAX PAID(col.iv) BSR CODE(col.i) DATE OF DEPOSIT(col.ii) R6 DDMMYYYY R7 DDMMYYYY R8 DDMMYYYY R9 DDMMYYYY R10 DDMMYYY R11 DDMMYYYY R12 DDMMYYYY R13 DDMMYYYY R14 DDMMYYYY R15 DDMMYYYY R16 DDMMY R17 DDMMYYYY R18 DDMMYYYY R19 DDMMYYYY R20 DDMMYYYY R21 DDMMYYYY R22 DDMMY R23 DDMMYYYY R24 DDMMYYYY R25 DDMMYYYY R26 DDMMYYYY R27 R28 R29 R30 R31 R32 â–º DDMMYYYY DDMMYY DDMMYYYY DDMMYYYY DDMMYY DDMMYYYY FIRST NAME PERMANENT ACCOUNT NUMBER MIDDLE NAME AY 2015-16 LAST NAME SUPPLEMENTARY SCHEDULE TDS 1(To be used only after exhausting items $1-$3 of Schedule TDS1 in main form etc) NAME OF THE EMPLOYER(col.ii) INCOME UNDER SALARY(col.iii) TAX DEDUCTED(col.iv) TAN(col.i) S4 $5â–¸ S6 $7â–¸ S8 $9 $10 $11 $12 $13 $14 $15 $16 S17 $18 $19 $20 S21 S22 $23 S24 S25 S26 S27 $28 $29 $30 FIRST NAME PERMANENT ACCOUNT NUMBER MIDDLE NAME AY 2015-16 LAST NAME 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 TDS CER. NO DEDUCTED YEAR TAX DEDUCTED (col.iii) (col.iv) (col.v) ANT OUT OF CL....
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....his Return Form can be used only if the income being clubbed falls into the above income categories. 3. Who cannot use this Return Form SUGAM cannot be used to file the following incomes AY2015-16 (iii)By transmitting the data in the return electronically under electronic verification code; (iv)By transmitting the data in the return electronically and thereafter submitting the verification of the return in Return Form ITR-V; Where the Return Form is furnished in the manner mentioned at 6(iii), the assessee should printout two copies of Form ITR-V. NOTE One copy of ITR-V, duly signed by the assessee, has to be sent by post to - Post Bag No. 1, Electronic City Office, Bengaluru-560100, Karnataka. The other copy may be retained by the assessee for his record. 7. Filling out the acknowledgment Only one copy of this Return Form is required to be filed. Where the Return Form is furnished in the manner mentioned at 6(i) or at 6(iv), the acknowledgment slip attached with this Return Form should be duly filled. 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 chargeabl....
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....re that you fill your PAN carefully. NOTE (1) Ensure that you enter PAN on the top of every page (2) In your PAN, first five and last one digit are alphabets and the remaining four digits are numerals. Fill your Date of birth as per PAN Database Details NOTE Always fill your Date of Birth in DD/MM/YYYY Format as given in the form Fill in the Ward/Circle Example: Ward 15(1), Circle 14(1). You can also fill the full Assessing Officers Code, if known. A8-A14 Fill in the Communication Address NOTE A8: Door No./Flat No., A10: Area/Locality and A13. PIN Code are mandatory. If you have changed your address please indicate the same, so that no communication from the department goes undelivered. Fill in your Status A16 Fill in your Email Address 6. 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 furnishing the return in a paper form; (ii)By furnishing the return electronically under digital signature; This is important for faster communication from / with the department. Fill in your own Mobile number in the first 10 digits. Fill in STD code in the next first 5 digits and then fill the residential/office ....
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....n scheme notified by Central Government. For Employees- amount paid or 10% of salary, whichever is less Investments made under notified equity savings investment scheme - Note Maximum deduction 25,000/-. Deduction in respect of Medical Insurance Premium and contributions to CGHS Upper limit for 80D Deduction that can be claimed 1. Self, Spouse, Dependent Children(aggregate)- Rs.15,000/- 2. Parents- 15,000/- 3. Senior Citizen- 20,000/- Deduction in respect of maintenance including medical treatment of dependent who is a person with disability Upper Limit for 80DD Deduction 1. General - 50,000/- 2. Severe Disability - 1,00,000/- Deduction in respect of medical treatment, etc. Upper limit for 80DDB Deduction that can be claimed 1. General- Actual or 40,000/- whichever is less 2. Senior Citizen-Actual or 60,000/- whichever is less Deduction in respect of interest on loan taken for higher education A22 Exercise the option by shading the circle if you are governed by Portuguese Civil Code and impacted by Section 5A of Income-tax Act, 1961. You should enter only your share of income in the column B3 (house property) and B4 (other sources). The balance share of income under these heads sho....
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....B4. If loss, mark the negative sign with in the brackets at left. However, this loss cannot be carried forward to next year using this form. Use ITR-4 for Carry Forward of Losses C17 Deduction in case of a person with disability Upper Limit for 80U Deduction 1. General 50,000/- 2. Severe Disability - -1,00,000/- - C18 Add C1 to C17 D14 C19 Subtract C18 from B5 and enter the corresponding amount in C18. NOTE To carry forward loss in C19 use ITR 4 D15 D1 Compute as per tax computation table given in page 3 on Taxable Total Income(C19) D2 22 Deduction from income-tax to a resident individual, whose total income D16 does not exceed 5,00,000/-, of an amount equal to such income-tax or an amount of 2,000/-, whichever is less Page 3, Sugam Instructions, 15-16 Add the relevant Self-Assessment Tax Details given in (col. iv) of Schedule IT and write the amount in D14 Add the relevant TDS Deducted given in (col. iv) of Schedule TDS1 and (col. vi )of Schedule TDS2 and write the amount in D15 Verify your TDS & Tax payment details using FORM 26AS Add the relevant TCS Deducted given in (col iv) of Schedule TCS and enter details in D16 Verify your TCS & Tax payment details using FORM 26AS D3 Tax p....
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....n 3,00,001 5,00,000 Between 5,00,001 - 10,00,000 4 Above 10,00,000 Tax Liability (In) Nil 10% of income in excess of 3,00,000 20,000+ 20% of income in excess of 1,20,000 + 30% of income in excess of 5,00,000 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 2014-15- Income (In) Tax Liability (In) Upto 5,00,000 Between 5,00,001-10,00,000 Above 10,00,000 Nil 20% of income in excess of 5,00,000 1,00,000+30% of income in excess of 10,00,000 Verification Please complete the Verification Section and Sign in the box given. Without a valid signature, your return will not be accepted by the Income-tax Department. TRP Details This return can be prepared by a Tax Return Preparer (TRP) also in accordance with the Tax Return Preparer Scheme. 2006 dated 28th November, 2006. If the return has been prepared by him, the relevant details have to be filled by him and the return has to be countersigned by him in the space provided in the said item. Schedule BA This schedule is mandatorily to be filled. The details of all bank accounts held (including in joint names) at any time during the previous year need to be reported. In cas....
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....h the same with the return. Page 4, Sugam Instructions, 15-16 3 Business Codes Sector 1. Manufacturing Industry Sub-Sector Code Agro-based industries 0101 Automobile and Auto parts 0102 Cement 0103 Diamond cutting 0104 Drugs and Pharmaceuticals 0105 Electronics including Computer Hardware 0106 Engineering goods 0107 Fertilizers, Chemicals, Paints 0108 Flour & Rice Mills 0109 Food Processing units 0110 Marble & Granite Paper Petroleum and Petrochemicals Power and energy 0111 0112 0113 0114 Printing & Publishing 0115 Rubber 0116 Steel 0117 Sugar 0118 Tea, Coffee 0119 Textiles, handloom, Power looms 0120 Tobacco 0121 Tyre 0122 Vanaspati & Edible Oils 0123 Others 0124 2. Trading Chain Stores 0201 Retailers 0202 Wholesalers 0203 3. Commission Agents 4. Builders 5. Contractors Others General Commission Agents Builders Estate Agents Property Developers Others Civil Contractors Excise Contractors 0204 0301 0401 0402 0403 0404 0501 0502 Forest Contractors 0503 Mining Contractors 0504 Others 0505 6. Professionals 7. Service Sector Legal professionals Medical professionals Nursing Homes Specialty hospitals Others Chartered Accountants, Companies Secretaries, etc. 0601 Fashion designers 0602 0....
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....AM Form WORKSHEET-2: How to Compute Income from House Property NOTE➡ If you have reported your interest on Housing Loan in item 7 of Form 16, then you can fill item 1g in the worksheet given below and transfer the same to B3. Ensure to fill a negative sign in the brackets given at the left in B3 1 House Property HOUSE PROPERTY (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 b (c) Tax paid to local authorities (d) Total (1b+ 1c) 1c (e) Balance (1a-1d) (f) 30% of le (g)Interest payable on borrowed capital (restricted to 2,00,000 if NOT 'Let Out') (h) Total (If+1g) (i) Income from house property 1 (1e-1h) 1g 2 Income under the head "Income from house property" (a) Rent of earlier years realized under section 25A/AA le 自白 2a A (b) Arrears of rent received during the year under section 25B after deducting 30% 2b (c) To be mentioned in Item B3 of this Return Form → Total Income from House Property (2a+2b+1i) 2c NOTE➡ Please include the income, if any, of specified persons such as minor children while computing the income und....
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....1 TOWN/CITY/DISTRICT A13 PINCODE A14 STATUS➤ Individual ► HUF A16 MOBILE NO.1/RESIDENTIAL/OFFICE PHONE NO.WITH STD CODE A17 MOBILE NO.2 A18 Fill only one if you belong to ▸ Government ► PSU Others A19 Fill only one Tax Refundable ► 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 so....
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....igit] Amount to be paid to 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 information as on 31st day of March, 2013 E7 Amou....
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.... S25► S26 S27► S28‣ $29‣ S30▸ ་ ་ ་ ་ ་ ་ YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY YYYY ་ ་ ་ ་ ་ ་ ་ ་ ་ ་ ་ ་ ་ T31▸ T30▸ T15 T16▸ T17 T18 T19 ■T20) ► T21‣ T22 T23‣ T24‣ T25 T26‣ 127) ► T28▸ T29 ་ ་ T13 T14 T9 ་ T10▸ 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 TDS CER. NO(col.iii) DEDUCTED YEAR(col.iv) TAX DEDUCTED(col.v) AMT OUT OF (v) CLAIMED THIS YR(colvi) AY 2013-14 LAST NAME MIDDLE NAME PERMANENT ACCOUNT NUMBER FIRST NAME ་ ་ ་ ་ ་ ་ ་ ་ ་ ་ DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY D....