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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.... dated 22/6/2015, w.e.f. 01-04-2015) Income Tax Return Form for Assessment Year 2015-2016 Form SUGAM (ITR-4S) Instructions ITR-V - Acknowledgement Excel Utility [Release dated 15-4-2015, 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 19 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Schedule-IT Details of Advance Tax and Self-Assessment Tax payments BSR Code Col (1) Date of Deposit Serial Number of Tax paid Col (2) Col (3) Col (4) R1 R2 Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/....
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.... Secondary Address: (A6b) Flat/Door/Block No. (A7b)Name of Premises/Building/Village (A8b) Road/Street/Post Office (A9b) Area/Locality (A10b) Town/City/District (A11b) State (A12b) Country (A13b) PIN code (A14) Aadhaar Number (12 digits) (A15) Status 20 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY Individual D HUF Firm (other than LLP) LLP) Details to be provided for communication purposes: (A16) Residential/Office Phone Number with STD code/ (A17) Secondary Mobile Primary Mobile number of the taxpayer number (A18a) Primary Email ID of the taxpayer (A18b) Secondary Email ID (A19) Nature of employment - Central Govt. State Govt. Public Sector Undertaking Pensioners-CG Pensioners-SG Pensioners-PSU Pensioners- Others Others Not Applicable (e.g. Family Pension etc.) (A20)(a) Filed u/s (Tick) [Please see instruction]- 139(1)-On or before due date, [ 139(4)-After due date, 119(2)(b)- After Condonation of delay [ 139(5)-Revised Return, (b) Or Filed in response to notice u/s 139(9) 142(1) 148 153C (A21)If revised/defective then enter Receipt No. and Date of filing of original return (DD/MM/YYYY) / / (A22) If ....
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....ore 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) Amount (Rs) (If Yes) (iv) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(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) Yes If yes, please furnish following information - No (1) Name of the representative assessee (2) Email-ID of the representative assessee LLP) Details to be provided for communication purposes: 139(1)-On or before due date, [ 139(4)-After due date, 119(2)(b)- After Condonation of delay [ 139(5)-Revised Return, Have you furnished form 10IEA within due date for current assessment year for choosing old ....
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.... k Income from house property 1 (1f -1i + 1j) 1k Income chargeable under the head 'House Property' ( E1k) (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. B3 (fill up details separately for each property for up to 2 properties) NOTE >Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB. Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-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 and, please mention quarterly breakup for allowing applicable relief from section 234C B4 22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 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+D20(a)(iii)) To avail the benefit of carry forward and set of loss, please use ITR -3/5. B5 PART C-DEDUCTIONS AND TAXABLE TOTAL INCOME C1 80C Det....
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....Total Tax, Fee and Interest (D7+ D8 + D9 + D10 + D11+D11a) 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 23 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] D18 Amount payable (D12 - D17, If D12 > D17) D18 D19 Refund (D17 - D12, If D17 > D12) D19 D20 Exempt income only for reporting purposes (If agricultural income is more than Rs. 5,000/-, use 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 D20(a) 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 ACCOUNT D21 Details of all Bank Accounts held in India at any time during the previous ....
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....s mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed E4 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE S. Name of Business Business code Description No. (i) Registration Whether Tonnage capacity Number of months for Presumptive income u/s 44AE No. of goods carriage owned/ leased/ hired of goods carriage (in MT) which goods carriage was owned/ leased/hired by assessee 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 (i) (1) (2) (3) (4) (5) (a) (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 section 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 NOTE - This is to be filled up only by firms E6 E7 Presumptive Income u/s 44A....
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.... Sl. No. TAN of the Deductor/ PAN/ Aadhaar No. of Tenant which Section under TDS is deducted Unclaimed TDS brought forward (b/f) TDS of the current Fin. Year TDS credit being claimed this Year (only if corresponding receipt is being offered for tax this year, not applicable if TDS is deducted u/s 194N) Corresponding Receipt/ withdrawals offered TDS credit being carried forward Fin. Year in which deducted TDS b/f TDS Deducted TDS Claimed Gross Amount Head of Income (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) i ii TAN of the Deductor/ PAN/ Aadhaar No. of Tenant which Section under TDS is deducted Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15 VERIFICATION I, 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) Signature here Pl....
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....d u/s (Tick) [Please see instruction]- 139(1)-On or before due date, 139(4)-After due date, 139(5)- Revised Return, [ 119(2)(b)- After Condonation of delay (b) Or Filed in response to notice u/s 139(9) 142(1) [ 148 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)/148/153C or order u/s 119(2)(b)- enter Unique / Number/ Document Identification Number (DIN) & Date of such Notice or Order (A19) Nature of employment - Central Govt. State Govt. Public Sector Undertaking Pensioners-CG [ Pensioners-SG Pensioners-PSU Pensioners- Others Others Not Applicable (e.g. Family Pension etc.) 23 [ATT II-aus 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (A23) Have you exercised the option u/s 115BAC(6) of Opting out of new tax regime in Form 10-IEA in AY 2024-25? (a) D Yes (If 'Yes', please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2024-25) Do you wish to continue to opt out of New Tax Regime for current assessment year [ Yes N....
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....usiness & Profession (NOTE-Enter value from E8 of Schedule BP) B1 B2 i Gross Salary (ia+ib+ic+id+ie) i SALARY / PENSION a Salary as per section 17(1) ia b Value of perquisites as per section 17(2) ib c Profit in lieu of salary as per section 17(3) ic 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 il 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 lia Less: Income claimed for relief from taxation u/s 89A ija iii Net Salary (i - ii-iia) iii iv Deductions u/s 16 (iva + ivb+ivc) iv a Standard deduction u/s 16(ia) iva b Entertainment allowance u/s 16(ii) ivb c Professional tax u/s 16(iii) ive v Income chargeable under the head "Salaries' (iii - iv) (NOTE- Ensure to Fill "Sch TDS1") B2 B3 Tick applicable option: Self Occupied Let Out Deemed Let Out HOUSE PROPERTY i Gross rent received/ receivable/ lettable value during the year....
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....are to be filled in the drop down to be provided in e-filing utility) C12 80EEB (Details are to be filled in the drop down to be provided in e-filing utility) C13 80G (Details to be filled in drop down to be provided in e-filing utility) C14 80GG (Details are to be filled in the drop down to be provided in e-filing utility) C15 80GGC (Details are to be filled in the drop down to be provided in e-filing utility) C16 80TTA C17 80TTB C18 80U (Details to be filled in the drop down to be provided in e-filing utility) C18a 80CCH C18b Any Other deduction as per the e-filingprovided utility (Details are to be in e-filing filled in the drop down to be utility) Any Other deduction as per the e-filingprovided utility (Details are to be in e-filing filled in the drop down to be utility) Total deductions (Add items C1 to C18b) C19 C19 Taxable Total Income (B5 - C19 ) C20 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 Health and Education Cess @ 4% on (D3) D4 D5 Total Tax, and Cess ( D3+D4) D5 D6 Relief u/s 89 (Please ensure ....
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....eived or prescribed electronic modes received before specified date E1a b Receipts in Cash E1b c Any mode other than a and b E1c E2 Presumptive Income under section 44AD a 6% of Ela or the amount claimed to have been earned, whichever is higher E2a b 8% of (E1b+E1c) or the amount claimed to have been earned, whichever is higher E2b c Total (a + b) E2c 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 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA S. Name of Business Business code Description No. (i) 26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] E3 Gross Receipts (E3 limited to Rs.50 Lakhs, however if [E3b + E3c] is less than or equal to 5% of E3 then limit under E3 is extended to Rs.75 Lakhs.) E3 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 E3a b Receipts in Cash E3b c Any mode other than a and b E3c E4 Presumptive Income under section 44ADA (50% of E3) or the amount c....
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....ड 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS BSR Code Date of Deposit (DD/MM/YYYY) Challan No. Tax paid Col (1) Col (2) Col (3) Col (4) R1 R2 R3 NOTE 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)] SI No Tax Collection Account Number of the Collector Name of the Collector Details of amount paid as mentioned in Form 26AS Tax Collected Amount out of (4) being claimed (1) Col (1) Col (2) Col (3) Col (4) Col (5) I Ii 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 Income under Salary Tax deducted Col (1) Col (2) Col (3) Col (4) S1 S2 S3 NOTED Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 SCHEDULE TDS-2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per....
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....le for Aadhaar No.) (A4) Permanent Account Number (A6) Flat/Door/Block No. (A9) Area/Locality (A13) PIN Code/ZIP Code (A15) Status Individual ■HUF □ Firm (other than LLP) (A16) Residential/Office Phone Number with STD code/ Mobile No.1 (A17) Mobile No. 2 (A18) Email Address-1 (self) Email Address -2 (A19) Nature of employment -☠Central Govt. ☠State Govt. ☠Public Sector Undertaking ☠Pensioners-CG ☠Pensioners-SG □ Pensioners-PSU □ 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 139(1)-On or before due date, ☠139(4)-After due date, ☠139(5)- Revised Return, ■119(2)(b)- After Condonation of delay (A21) If revised/defective then enter Receipt No. and Date of filing of original return (DD/MM/YYYY) 139(9) 142(1) ☠148 ☠153C (A22) If filed in response to notice u/s 139(9) /142(1)/148/153C or order u/s 119(2)(b)- enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order (A23) Ha....
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....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: Income claimed for relief from taxation u/s 89A iii Net Salary (i-ii-iia) iia iii iv iv Deductions u/s 16 (iva + ivb+ive) a Standard deduction u/s 16(ia) b Entertainment allowance u/s 16(ii) c Professional tax u/s 16(iii) V Income chargeable under the head ‘Salaries' (iii – iv) (NOTE- Ensure to Fill "Sch TDS1") B3 Tick applicable option Self Occupied ☠Let Out ☠Deemed Let Out □ HOUSE PROPERTY 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 v Interest payable on borrowed capital vi Arrears/Unrealized Rent received during the year Less 30% Income ....
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....ase 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 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) BANK ACCOUNT D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) SI. IFS Code of Type of bank account (Dropdown to be Select Account for Refund the Bank i Name of the Ba....
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....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 ‘Business or Profession' (E2c+E4+E7) E7 E8 INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST Note - Please furnish the inform....
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....eipt is being offered for tax this year, not applicable if TDS is deducted u/s 194N) TDS Claimed 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 4 FORM ....
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....please furnish the AY in which said option is exercised along with date of filing and Acknowledgement number of form 10-IE) b. Have you ever opted out of section 115BAC in earlier years? ☠Yes ☠No ( If Yes is selected, please furnish the AY in which said option is opted out along with date 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 prov....
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....(iii – iv) (NOTE- Ensure to Fill "Sch TDS1") Tick applicable option Self Occupied ☠Let Out ☠Deemed Let Out ☠B2 i Gross rent received/ receivable/lettable value during the year ii Tax paid to local authorities HOUSE PROPERTY iii Annual Value (i - ii) iv 30% of Annual Value V Interest payable on borrowed capital vi Arrears/Unrealised Rent received during the year Less 30% lii iii iv V 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. [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 c....
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....ORDINARY D20 Exempt income only for reporting purposes (If agricultural income is more than Rs.5,000/-, useD20 ITR 3/5) (Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section) BANK ACCOUNT [PART II SEC. 3(i)] 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 Ꭵ 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 Inrocessing the return SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION 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 ....
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.... RECEIPT REPORTED FOR GST Note – Please furnish the information below for each GSTIN No. separately E9 GSTIN No(s). E10 Annual value of outward supplies as per the GST returns filed FINANCIAL PARTICULARS OF THE BUSINESS Note For E11 to E25 furnish the information as on 31st day of March, 2022 E9 E10 E11 Partners/Members own capital E11 E12 Secured loans E12 E13 Unsecured loans E13 E14 Advances E14 E15 Sundry creditors E15 E16 Other liabilities 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) SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS R1 R2 BSR Code Col (1) Date of Deposit (DD/MM/YYYY) Col (2) Challan No. Col (3) Tax pa....
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....P PIN (10 Digit) Name of TRP Counter Signature of TRP Amount to be paid to TRP Document 5 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 2022-23 PART A GENERAL INFORMATION (A1) First Name (A2) Middle Name (A3) Last Name (A4) Permanent Account Number (A5) Date of Birth/Formation (DD/MM/YYYY) (A6) Flat/Door/Block No. (A7) Name of Premises/ Building/ Village (A10) Town/City/District (A11) State (A8) Road/Street/Post Office (A12) Country (A9) Area/Locality (A13) PIN Code/ZIP Code [à¤à¤¾à¤— II–खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधाà¤....
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....(iv) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) Amount (Rs) (If Yes) (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 Whole- Rupee (Rs.) only B1 Income from Business & Profession (NOTE-Enter value from E8 of Schedule BP) B1 B2 i Gross Salary (ia+ib+ic+id+ie) i a Salary as per section 17(1) ia b Value of perquisites as per section 17(2) ib c Profit in lieu of salary as per section 17(3) ic d Income from retirement benefit account maintained in a notified country u/s 89A (Please ch....
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....u) C7 80DD (Please choose from drop down C8 80DDB (Please C9 80E choose from drop down menu) menu) C10 80EE C11 80EEA C12 80EEB C13 80G (Please C14 80GG C15 80GGC choose from drop down menu) C16 80TTA C17 80TTB C18 80U (Please choose from drop down menu) C19 C20 Total deductions (Add items C1 to C18) Taxable Total Income (B5 - C19) C19 C20 PART D-TAX COMPUTATIONS AND TAX STATUS D1 Tax payable on total income (C20) D1 D2 Rebate on 87A D3 Tax payable after Rebate (D1-D2) D2 D3 D5 Total Tax, and Cess (D3+D4) D4 Health and Education Cess @ 4% on (D3) D6 Relief u/s 89 (Please ensure to submit Form 10E to claim this relief) D7 Balance Tax after Relief (D5 – D6) D4 D5 D6 D7 D8 Total Interest u/s 234A D8 D9 Total Interest u/s 234B D9 D10 Total Interest u/s 234C 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 o....
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.... tax audit under 44AB & other ITR as applicable has to be filed COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE Name of Business S. No. Business code (i) Registration No. of goods carriage (i) (1) (a) (b) Whether owned/ leased/ hired Tonnage capacity of goods carriage (in MT) Number of months for which goods carriage was owned/ leased/hired by assessee (2) (3) (4) Description 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 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 ....
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....R THAN SALARY [As per Form 16 A issued or Form 16C or Form 16D furnished by Deductor(s)] SI. No. TAN of the Deductor/ PAN/ Aadhaar No. of Tenant Unclaimed TDS brought forward (b/f) TDS of the current Fin. Year TDS credit being claimed this Year (only if corresponding receipt is being offered for tax this year, not applicable if TDS is deducted u/s 194N) TDS Claimed Fin. Year in which deducted TDS b/f TDS Deducted (1) (2) (3) (4) (5) i ii NOTE Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15 (6) Corresponding Receipt/ withdrawals offered TDS credit being carried forward Gross Amount Head of Income (7) (8) (9) à¤à¤¾à¤— II–खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 297 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 th....
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....n 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 opting for new tax regime u/s 115BAC ? ☠Yes ☠No If yes, please furnish date of filing of form 10-IE along with Acknowledgment number 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 [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)] 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) 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....
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....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, please use ITR -3/5. B5 PART C-DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for Deductions limits as per Income-tax Act and please note that the deduction in respect of the investment/ deposit/ payments for the period 01-04-2020 to 31-07-2020 cannot be claimed again, if already claimed in the AY 2020-21) C1 C4 80C 80CCD(1B) C2 C5 80CCC 80CCD(2) C3 C6 80CCD (1) 80D Details to be filled in drop down to be provided in e- filing utility C7 80DD Details to be filled in drop C8 80DDB Details to be C9 80E filled in drop down to be down to be provided in e- provided in e- filing utility filing utility C10 80EE C11 C13 80G Details to be C14 80EEA 80GG C12 80EEB C15 80GGC filled in drop down to be provided in e- filing utility C1....
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.... 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 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA Name of Business Business code E2a E2b E2c Description S. 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 Business S. No. Business code ....
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....e 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. Year SCHEDULE TDS-2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form 16 A issued or Form 16C or Form 16D furnished by Deductor(s)] SI. TAN of the Deductor/ PAN/ No. Aadhaar No. of Tenant Unclaim....
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....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 not r....
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.... -खणà¥à¤¡ 3 ( i )] iv 30% of Annual Value v Interest payable on borrowed capital à¤à¤¾à¤°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 an....
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....f the Bank Account Number Sl. i 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 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....
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....E14 Advances E14 E15 Sundry creditors E15 E16 Other liabilities 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 Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if available) NOTE SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS BSR Code Col (1) R1 R2 Date of Deposit (DD/MM/YYYY) Col (2) R3 NOTE â–¶ 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)] 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) ....
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....as below: TRP PIN (10 Digit) Amount to be paid to TRP Name of TRP Counter Signature of TRP Document 8 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] Assessment Year [Not for an individual who is either Director in a company or has invested in unlisted equity 2019 shares] (Please refer instructions for eligibility) PART A GENERAL INFORMATION - 20 (A1) First Name (A2) Middle Name (A3) Last Name (A4) Permanent Account Number (A5) Date of Birth/Formation (DD/MM/YYYY) (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 | (A14) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar) (A13) Pin code/Zip code (A15) Status Individual than LLP) (A16) Residential/Office Phone Number with STD code/ Mobile No.1 (A17) Mobile No. 2 HUF Firm (other ....
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.... 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) FOR OFFICE USE ONLY STAMP RECEIPT NO. HERE B3 ( ) B4 B5( ) SEAL, DATE AND SIGNATURE OF RECEIVING OFFICIAL BANK ACCOUNT PART C-DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for limits on Amount of Deductions as per “Income Tax Act") 80CCD (1) C1 80C C2 80CCC C3 C4 80CCD(1B) C5 80CCD(2) C6 80CCG C7 80D Drop down to C8 80DD Drop down to C9 80DDB Drop down to be provided in be provided in e-filing utility e-filing utility be provided in e-filing utility C10 80E C11 80EE C12 80G Please fill up Schedule 80G C13 80GG C14 80GGC C15 80TTA C16 80TTB C17 80U Drop down to be provided in e-filing utility C18 Total deductions (Add items C1 to C17) C19 Taxable Total Income (B5 - C18) PART D-TAX COMPUTATIONS AND TAX STATUS D1 Tax payable on total income (C19 D2 Rebate on 87A ....
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....ome under section 44ADA (50% of E3) or the amount claimed to have been earned, whichever is higher 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 FROM GOODS CARRIAGES UNDER SECTION 44AE S. No. Name of Business Business code E3 E4 Description (i) Registration No. of goods carriage Whether owned/leased/ hired Tonnage capacity of goods carriage (in MT) (i) (1) (a) (b) Add row options as necessary (upto maximum 10) E5 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) 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 t....
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.... in Donation in cash other mode Total donation PAN of Donee Amount of donation Eligible Amount of donation Donation in Donation in cash other mode Total donation SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS BSR Code Col (1) R1 R2 R3 Date of Deposit (DD/MM/YYYY) Col (2) Challan No. Col (3) Tax paid Col (4) NOTE â–¶ Enter the totals of Advance tax and Self-Assessment tax in D14 & D15 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) Amount out of (4) being claimed Col (5) NOTE Please enter total of column (5) of Schedule-TCS in D17 Page 4 of 5 SCHEDULE TDS1 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) Tax deducted Col (4) S1 S2 S3 NOTE Enter the total of colu....
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.... Resident ☠Non-Resident ☠Nil Tax Balance ☠Resident but Not Ordinarily Resident (A21)Fill only one: Filed- ☠On or before due date -139(1), ■After due date -139(4), ■Revised Return-139(5) or In response to notice ☠139(9)-Defective ☠142(1) 148 153A/153C or ☠u/s 119(2)(b) (A22)Whether Person governed by Portuguese Civil Code under Section 5A ☠(A23)If A22 is applicable, PAN of the 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 u/s 139(9) /142(1)/148/153A/153C, enter the date of such notice PART B GROSS TOTAL INCOME DD/MM/YYYY DD/MM/YYYY Whole- Rupee(*) only SALARY / B1 Income from Business & Profession NOTE-Enter value from E8 of Schedule BP B2 PENSION i Salary (excluding all allowances, perquisites and profit in lieu of salary)| i ii Allowances not exempt iii Value of perquisites iv Profit in lieu of salary v Deductions u/s 16 vi Income chargeable under the head ‘Salaries' (i + ii + iii + iv − v) (NOTE- Ensure to Fill “Sch TD....
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.... D21 Exempt income only for reporting purposes D22 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) (In case of non- residents, details of any one foreign Bank Account may be furnished for the purpose of credit of refund) SI. IFS Code of the Bank in case of Bank Accounts held in India (SWIFT Code in case of foreign Bank Account) Name of the Bank Account Number (IBAN in case of foreign Bank Accounts) Indicate the account in which you prefer to get your refund credited, if any (tick one account ☑) D19 D20 D21 i ii 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 return and verify it. I am holding permanent account number Place: and I am also competent to make this (if allotted) (Please see instruction) Sign here → Date: If the return has been prepared by a Tax Return Preparer (TRP) give ....
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....8 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 AL Asset and Liability at the end of the year (applicable in a case where total income exceeds Rs.50 lakh) A Details of immovable asset SI. No. (1) (i) (ii) Description (2) Address (3) Amount (cost) in Rs. (4) DETAILS OF ASSETS AND LIABILITIES B Details of movable asset SI. No. (1) (i) Jewellery, bullion etc. Description (2) (ii) Archaeological collections, drawings, painting, sculpture or any work of art (iii) Vehicles, yachts, boats and aircrafts (iv) Financial asset (a) Bank (including all deposits) (b) Shares and securities (c) Insurance policies (d) Loans and advances given (e) Cash in hand Amount (cost) in Rs. (3) Amount (cost) in Rs. C Interest held in the assets of a firm or asso....
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.... 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) Col (2) Unique TDS Certificate Deducted Year Number Tax Deducted Col (3) Col (4) Col (5) Amount out of (6) claimed this Year Col (6) If A23 is applicable, amount claimed in the hands of spouse Col (7) T5 T6 T7 T8 T9 T10 T11 T12 T13 T14 T15 T16 T17 T18 T19 T20 T21 T22 T23 T24 T25 T26 T27 ....
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.... (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 8....
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.... of 9 PAN-- S.No. NATURE OF BUSINESS OR PROFESSION IF MORE THAN ONE BUSINESS INDICATE THE THREE MAIN ACTIVITIES/PRODUCTS Code Name of the Business Description (i) (ii) (iii) SCHEDULE BP COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AD DETAILS 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 E....
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....orm 26AS. Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)] SI No Amount out of (4) being claimed Amount out of (4) being claimed in the hands of spouse, if section 5A is applicable the Collector (1) Col (1) Col (2) Col (3) Col (4) Col (5) Col (6) i ii NOTE Please enter total of column (5) of Schedule-TCS in D16 SCHEDULE TDS1 Employer(s)] ΤΑΠCol (1) S1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Name of the Employer Col (2) Income under Salary Col (3) Tax deducted Col (4) S2 S3 NOTE ▶ 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)....
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....manent Account Number (A5) Sex (for Individuals) Male ☠Female (A8) Flat/Door/Building (A12) Town/City/District (A6) Date of Birth/Formation (DD/MM/YYYY) (A7) Income Tax Ward/Circle (A9) Name of Premises/ Building/ (A10) Road/Street Village (A11) Area/locality (A13) State & Country (A14) Pin code (A16) Email Address (A15) Status Individual HUF □ Firm (other than LLP) ◎ (A17) Mobile No.1 /Residential/Office Phone Number with STD code (A18) Mobile No. 2 (A19) Fill only one- (A20) Fill only one-- Tax Refundable ☠Tax Payable Nil Tax Balance ☠☠Resident ☠Non-Resident Resident but Not Ordinarily Resident (A21) Fill only one: Filed- or In response to notice (A22) Whether Person governed by Portuguese Civil Code under Section 5A ☠☠On or before due date -139(1), □■After due date -139(4), ☠Revised Return-139(5) ☠139(9)-Defective 142(1) 148 153A/153C or ☠u/s 119(2)(b) (A23) If A22 is applicable, PAN of the Spouse (A24) If revised/defective, then enter Receipt No and Date of filing of original return (DD/M....
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.... of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) Total number of savings and current bank accounts held by you at any time during the previous year (excluding dormant accounts). Provide the details below. SI. IFS Code of Bank Name of the Account Number (the number should be 9 Savings/ digits or more as per CBS system of the bank) Current Indicate the account in which you prefer to get your refund credited, if any (tick one account ☑) the Bank i ii VERIFICATION I. _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 2016-17. Place: Date: If the return has been prepared by a Tax Return Preparer (TRP) give further details as below: TRP PIN (10 Digit) Name of TRP Sign here Counter Signature of TRP Amount to be p....
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....) of Schedule-TCS in D16 Tax paid Col (4) Amount in (3) claimed this Year If A22 is applicable amount claimed in the hands of spouse Col (4) Col (5) SCHEDULE TDS1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Employer(s)] TAN Col (1) S1 S2 Name of the Employer Col (2) 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 TDS2 DETAILS OF TAX DEDUCTED AT SOURCE FROM INCOME OTHER THAN SALARY [As per Form 16 A issued by Deductor(s)] ΤΑΠName of the Deductor Col (1) Col (2) Unique TDS Certificate Number Col (3) Deducted Year Tax Deducted Amount out of (5) claimed this Year Col (4) Col (5) Col (6) T1 If A22 is applicable, amount claimed in the hands of spouse Col (7) T2 T3 T4 NOTE Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 Page 4 of 8 PAN-- Supplementary Schedule TDS 1(to be used only after exhausting item S1-S3 of Schedule TDS1 in main form etc.) TAN S4 Col (1) ....
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.... Individual O HUF A17 MOBILE NO.1/RESIDENTIAL/OFFICE PHONE NO.WITH STD CODE A18 MOBILE NO.2 Nil Tax Balance A20 Fill only one Resident Non Resident A19 Fill only one â–¸ Tax Refundable Tax Payable A21 Fill only one: filed â–¸ On or Before due date-139(1) â–ºAfter due date-139(4) â–ºRevised Return-139(5) OR in response to notice A22 Whether Person governed by Portuguese Civil Code under section 5A OA23 If A22 is applicable, A24 If revised/Defective â–¸ PAN of the Spouse A25 If filed in response to notice u/s 139(9)/142(1)/148/153A/153C DDMI Resident but not ordinarily resident 139(9) 142(1) â–º 148 153A/153C or Under Sec. 119(2)(b) 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 â–¸ B1 NOTE Enter value from E4 of Schedule BP B2 Income from Salary/Pension â–¸ B2 NOTE Ensure to fill "Sch TDS1" given in Page 3 If showing loss, mark the negative sign....
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....MBER (the number should be 9 digits or more as per CBS system of the bank) (col.iii) INDICATE THE ACCOUNT IN WHICH YOU SAVINGS/CURRENT (col.iv) PREFER TO GET YOUR REFUND CREDITED, IF ANY (TICK ONE ACCOUNT) (col.v) 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 2015-16 Place DDMMYYYY SIGN HERE → If the return has been prepared by a Tax Return Preparer (TRP) give further details as below Name of the TRP TRP PIN (10 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. Code Name of the Business Description (i) (ii)▸ (iii)‣ PERMANENT ACCOUNT NUMBER 2015-16 ITR-4S, PAGE 3 SCHEDULE BP - DETAILS OF INCOME FROM BUSINESS ....
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....F TAX DEDUCTED AT SOURCE FROM INCOME OTHER THAN SALARY(As per Form 16A issued by Deductor(s) TAN (col.1) NAME OF THE DEDUCTOR (col.) UNIQUE TOS CER. NO DEDUCTED YEAR TAX DEDUCTED (col.vi ANT OUT OF CLAIMED THIS YR IF A22 IS APPLICABLE, ANT CLAINED IN THE HANDS OF SPOUSE(cel vil) YYYY YYYY ►YYYY ►► NOTE (1) Enter the total of column (lv) of Sch TDS1 and column (vi)of Sch TDS2 In D15 (2) Continue in Supplementary Schedule TDS2 if you cannot fill within Sch TDS2 SUPPLEMENTARY SCHEDULE IT (To be used only after exhausting items R1-R5 of Schedule IT in main form etc) DATE OF DEPOSIT(col.ii) CHALLAN NO(col.iii) TAX PAID(col.iv) BSR CODE(col.i) R6 DDMMYYYY R7 R8 RS DDMMYYYY DDMMYY DDMMYYYY R10 DDMMYYY R11 DDMMYYYY R12 DDMMYYYY R13 DDMMYYYY R14 DDMMYYYY R15 DDMMYYYY R16 R17 R18 R19 DDMMYY DDMMYYYY DDMMYYYY DDMMYYYY R20 DDMMYYYY DDMMYYYY R22➤ DDMMY R23 DDMMYYYY R24 DDMMYYYY R25 DDMMYYYY R26 DDMMYYYY R27 DDMMYYYY R28 DDMMYY R29 R30 R31 DDMMYYYY DDMMYYYY DDMMYYYY ....
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.... U20 U21 U22‣ U23 U24 U25‣ U26 U27 U28‣ U29 U30 Document 13SUGAM 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 2014-15. 2. Who can use this Return Form This Return Form is to be used by an individual / HUF whose total income for the assessment year 2015-16 includes:- (a) Business income where such income is computed in accordance with special provisions referred to in section 44AD and 44AE of the Act for computation of business income; or (b) Income from Salary/Pension; or (c) Income from One House Property (excluding cases where loss is brought forward from previous years); or (d) Income from Other Sources (Excluding winning from Lottery and Income from Race Horses). Note: The income computed shall be presumed to have bee....
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....ome 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 are alphabets and the remaining four digits are numerals. Fill your Gender, Male or Female 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 (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) l....
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.... 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 these heads should be entered in the return of income of your spouse. C5 C6 A23 If you are governed by Portuguese Civil Code and impacted by Section 5A of Income-tax Act, 1961 provide PAN of the Spouse. C7 Page 2, Sugam Instructions, 15-16 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, contributio....
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....siness 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 Deduction 24,000/- C13 Deduction in respect of contributions given by any person to political parties C14 B3 Compute as per Work Sheet-2 given in this instructions Deduction in respect of royalty on Patents - Note Actual or 3,00,000/- whichever is less. NOTE If loss, mark the negative sign with in the brackets at left. Also specify by shading the circle as wh....
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....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 savings and current accounts held by you at any time during the previous year. However, it is not mandatory to provide details of dormant accounts which are not operational for more than 3 years. Please indicate the account in which you would like to get your....
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.... 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, if any income is not chargeable to tax in this year then the corresponding TDS deducted on such income, if any, will be allowable in the year in which such income is chargeab....
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....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 p....
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....e from other sources ((le — fiii)) - le fiii NOTE➡ Please include the income, 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)]}....
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....OF PREMISES/BUILDING/VILLAGE A10 ROAD/STREET A12 TOWN/CITY/DISTRICT CT A13 STATE & COUNTRY A15 STATUS Individual A11 AREA/LOCALITY A16 EMAIL ADDRESS HUF A17 MOBILE NO.1/RESIDENTIAL/OFFICE PHONE NO.WITH STD CODE A18 MOBILE NO.2 A14 PINCODE Nil Tax Balance A20 Fill only one Resident 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....
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....ter 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 2015-16 Place DDMMYYYY SIGN HERE → If the return has been prepared by a Tax Return Preparer (TRP) give further details as below Name of the TRP TRP PIN (10 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 COD....
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....inue 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.) NAME OF THE DEDUCTOR (col.) UNIQUE TOS CER. NO DEDUCTED YEAR TAX DEDUCTED (col.v ANT OUT OF CLAIMED THIS YR IF A22 IS APPLICABLE, ANT CLAIMED IN THE HANDS OF SPOUSE(col vil) YYYY NOTE (1) Enter the total of column (iv) of Sch TDS1 and column (vi)of Sch TDS2 in D15 (2) Continue in Supplementary Schedule TDS2 if you cannot fill within Sch TDS2 SUPPLEMENTARY SCHEDULE IT (To be used only after exhausting items R1-R5 of Schedule IT in main form etc) CHALLAN NO(col.iii) 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 R....
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....lling 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 2014-15. 2. Who can use this Return Form This Return Form is to be used by an individual / HUF whose total income for the assessment year 2015-16 includes:- (a) Business income where such income is computed in accordance with special provisions referred to in section 44AD and 44AE of the Act for computation of business income; or (b) Income from Salary/ Pension; or (c) Income from One House Property (excluding cases where loss is brought forward from previous years); or (d) Income from Other Sources (Excluding winning from Lottery and Income from Race Horses). Note: The income computed shall be presumed to have been computed after giving full effect to every loss, allowance, depreciation or deduction under the Income-tax Act. Note: Further, in a case where the income of another person like spouse, minor child, etc. is to be club....
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.... 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 or A5 Fill your Gender, Male or Female A6 (i) Any resident having income from any source outside India 4.SUGAM form is not mandatory SUGAM Business Form shall not apply at the option of the assessee, if- A7 (1) the assessee keeps and maintains all the books of account and other documents referred to in section 44AA in respect of the business. (ii) the assessee gets his accounts audited and obtains a report of such audit as required under section 44AB in respect of the business. In the above scenarios, Regular ITR-4 should be filed and not SUGAM. 5.Annexure-less Return Form 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. A15 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 A4 Explanation Fill your First name,....
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.... 8 C4 In response to notice under section 148 separately before the income-tax authority (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) C7 Page 2, Sugam Instructions, 15-16 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) As provided in section 80CCE, aggregate amount of deduction under section 80C, 80CCC and sub- section(1) of 80CCD shall not exceed one lakh and fifty thousand rupees Deduction in respect of contributions to certain pension funds. Limited to 1,00,000/- Deduction in respect of your contribution under a pension scheme notified by Central Government. For Employees- amount paid or 10% of salary, or one l....
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.... 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 Deduction 24,000/- C13 Deduction in respect of contributions given by any person to political parties C14 B3 Compute as per Work Sheet-2 given in this instructions NOTE If loss, mark the negative sign with in the brackets at left. Also specify by shading the circle as whether the house property is 'Self Occupied' or 'Let Out'. Deduction in respect of royalty on Patents - Note Actual or 3,00,000/- whichever is less. C15 Deduction in respect of royalty ....
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....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. It is mandatory for you to provide the Bank details in all situations irrespective of whether you have refund or not. Refund, if any, will be directly credited into the bank account. The account number should be as per Core Banking Solution (CBS) system of the Bank. Quoting of IFS Code of the bank is mandatory. Please enter details of all exempt incomes, e.g., Dividend Income, Income from agriculture etc. not exceeding 5,000. Use ITR 4 if exempt income or agricultural income is greater than 5,000/-. Compute as per Work Sheet-5 given in this instructions 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 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 2014-15) - Income (In) Upto 2,50,000 2 Betwe....
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.... 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, if any income is not chargeable to tax in this year then th....
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....ders Non-Banking Finance Companies Share Brokers, Sub-brokers, etc. Others Cable T.V. productions 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. 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. 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) Val....
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....ii) Depreciation (iii) Total fi fii ld le 2 To be mentioned in Item B4 of this Return Form →→Total Income from other sources ((le — fiii)) - NOTE➡ Please include the income, 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) Name of donee Amount of donation (i) (ii) 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 Biji Amount of donation Ci (i) (ii) Cii (iii) Total 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% ....
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.... ▸ C9 80G C1 ( 80C C1 C4 80CCD(2) to C7 80DDB » C8 ( 80E C10 (80GG) + C11 80GGC ►C1280U C16 C13 80CCG ► C14 80RRB ▸ C15 800QB ▸ C16 80TTA FOR OFFICIAL USE ONLY STAMP RECEIPT NO. HERE SEAL, DATE AND SIGNATURE OF RECEIVING OFFICIAL PERMANENT ACCOUNT NUMBER 2013-14 ITR-4S, PAGE 2 C17 Total Deductions (Add items C1 to C16) ▸ C17 C18 Taxable Total Income (B5 - C17) ► C18( PART D-TAX COMPUTATION AND TAX STATUS D1 Tax Payable On Total Income (C18) Secondary & Higher Education Cess TOTAL TAX AND CESS (D1 + D2) ▸ D2 ►D3 to D3 D1 D4 Relief u/s 89 to D6 D4 D7 Total Interest u/s 234B to D9 D7 D10 Total Advance Tax Paid to D12 D10 D13 Total TCS Collected Balance Tax After Relief (D3-D4) Total Interest u/s 234A D5 ▸ D6 Total Interest u/s 234C Total Tax And Interest (D5+D6+D7+D8) ▸ D8 ▸ D9 Total Self Assessment Tax Paid Total TDS Claimed D11 ►D12 to D15 D13 Refund (D14 D9, If D14>D9) Total Prepaid Taxes (D10+D11+D12+D13)Total Payable (D9 - D14,....
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....¸ E9 â–¸ E10 E8 Amount of Total Sundry Creditors E9 Amount of Total Stock-in-trade E10 Amount of the Cash Balance Sch IT - DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS ་ BSR CODE(col.i) R1 R2 R3 R4 R5 â–º ་ ་ ་ DATE OF DEPOSIT(col.ii) DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY DDMMYYYY ་ CHALLAN NO(col.iii) ་ TAX PAID(col.iv) NOTEâž¡ (1) Enter the totals of Advance Tax and Self Assessment Tax in D10 and D11 (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.i) NAME OF THE COLLECTOR (col.ii) U1 U2 ་ U3 ་ ་ TAX COLLECTED(col.iii) AMOUNT IN(iii) CLAIMED THIS YEAR(iv) S1 NOTEâž¡(1) Enter the total of column(iv) of Sch TCS in D13 (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)] TAN(col.i) NAME OF THE EMPLOYER(col.ii) INCOME UNDER SALARY(col.iii) TAX DEDUCTED(col.iv) S....