AI Drafter 
TaxTMI 
TaxTMI 
Income-tax (Tenth Amendment) Rules, 2015
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....on (ii) vide notification number S.O.969(E), dated the 26th March, 1962 and last amended vide notification number S.O.1683 (E), dated 24.06.2015. ============= Document 1TV.LOL FILING STATUS PERSONAL INFORMATION FORM ITR-3 INDIAN INCOME TAX RETURN [For Individuals/HUFs being partners in firms and not carrying out business or profession under any proprietorship] (Please see rule 12 of the Income-tax Rules, 1962) (Also see attached instructions) Assessment Year 2015-16 Part A-GEN GENERAL First name Middle name Flat/Door/Block No Road/Street/Post Office Town/City/District Last name PAN Name of Premises/Building/Village Status (Tick) ☑ Individual Area/locality State Pin code Residential/Office Phone Number with STD code/ Email Address-1 (self) Mobile No. 1 Country Mobile No. 2 ☠HUF Date of Birth/ Formation-(DD/MM/YYYY) Do you have Aadhaar Number? (in case of individual) Yes No. If Yes, please provide Sex (in case of individual) (Tick) ▼ Female Male Employer Category(if in employment) (Tick) ✓ ☠Govt. ☠PSU ☠Others Income Tax Ward/Circle Email Address-2 Passport No. (Individual)(If available) Return filed (Tick)[Please see instruction number-7] O....
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....f loss) 5c d Total (5a5b+5c) (enter nil if loss) 5d 6 7 6 Total (1+2+3+4c+5d) 7 Losses of current year set off against 6 (total of 2xii, 3xii and 4xii of Schedule CYLA) 8 Balance after set off current year losses (6-7) (total of column 5 of Schedule CYLA+5b) 9 Brought forward losses set off against 8 (2xi of Schedule BFLA) 10 Gross Total income (8-9) (3xii of Schedule BFLA +5b) 11 Income chargeable to tax at special rate under section 111A, 112 etc. included in 10 12 Deductions under Chapter VI-A [s of Schedule VIA and limited to (10-11)] 13 Total income (10-12) 8 9 10 11 12 13 14 Income which is included in 13 and chargeable to tax at special rates (total of (i) of schedule SI) 15 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 14 15 16 Aggregate income (13-14+15) [applicable if (13-14) exceeds maximum amount not chargeable to tax] 17 Losses of current year to be carried forward (total of row xi of Schedule CFL) 16 17 Part B - TTI Computation of tax liability on total income 1 Tax payable on total income a Tax at normal rates on 16 of Part B-TI b Tax at special rates (total of (ii) of Schedule SI) B-TI exceeds maximum amount not chargeable to tax] COM....
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....ation given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year 2015-16. I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD) Place Date Sign here → 17 If the return has been prepared by a Tax Return Preparer (TRP) give further details below: Identification No. of TRP Name of TRP If TRP is entitled for any reimbursement from the Government, amount thereof Counter Signature of TRP 18 19 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax SI No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan (1) (2) (3) (4) Amount (Rs) (5) ADVANCE/ SELF ASSESSMENT TAX " iv Enter the totals of Advance tax and Self-Assessment tax in Sl No. 11a & 11d of Part B-TTI Details of Tax Deducted at Source from Salary [As p....
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.... Head ‘Salaries' (1+3+4+5-6) 5 6 Deduction u/s 16 (Entertainment allowance by Government and tax on employment) 6 7 Pin code Schedule HP Details of Income from House Property (Please refer to instructions) Address of property 1 Town/City State PIN Code 1 Is the property co-owned? ☠Yes No (if "YES" please enter following details) Your percentage of share in the property Name of Co-owner(s) PAN of Co-owner(s)e Percentage Share in Property I II (Tick) ☑if let out ☠deemed let out ☠Name(s) of Tenant (if let out) PAN of Tenant(s) (optional) I II a Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, lower of the two if let out for part of the year) la b The amount of rent which cannot be realized 1b Ñ Tax paid to local authorities 1c d Total (1b+1c) 1d e |Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2) of the Act) le 1f f Annual value of the property owned (own percentage share x 1e) g 30% of 1f 1g 1h h Interest payable on borrowed capital i Total (1g + 1h) j Income from house property 1 (lf – li) Address of property 2 Town/City 2 li 1j State PIN Code Is the proper....
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....vable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains (ai or aii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi+bii + biii) biv c Balance (aiii- biv) 1c d Deduction under section 54B (Specify details in item D below) e Short-term Capital Gains on Immovable property (1c - 1d) 1d 2 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(ii) proviso (for FII) a Full value of consideration b Deductions under section 48 2a Ale Page S2 i Cost of acquisition without indexation ii Cost of Improvement without indexation iii Expenditure wholly and exclusively in connection with transfer iv Total (i+ii + iii) c Balance (2a- biv) d Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to ....
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.... Gains account Amount not used for new asset or remained unutilized in Capital gains account (X) 54D/54G/54GA i 2011-12 ii 2012-13 54B b Amount deemed to be short term capital gains, other than at 'a' Total amount deemed to be short term capital gains (Xi + Xii + b) 7 FOR NON-RESIDENTS- STCG included in A1-A6 but not chargeable to tax in India as per DTAA SI. Country Article of DTAA name, code Whether Tax Residency Certificate obtained? Item no. A1 to A6 above Amount of in which included STCG I Ale/A2e/A3a/A3/A4/A5e/A6 II Ale/A2e/A3a/A3/A4/A5e/A6 III Total amount of STCG not chargeable to tax in India as per DTAA 8 Total Short-term Capital Gain (Ale+ A2e+ A3a+ A3b+ A4e+ A5e+A6-A7) B Long-term capital gain (LTCG) (Items 4, 56, & 9 are not applicable for residents) 1 From sale of land or building or both Canital Term a i Full value of consideration received/receivable ii Value of property as per stamp valuation authority ai aii A4e A5e A6 A7 A8 Page S3 iii b Deductions under section 48 Full value of consideration adopted as per section 50C for the purpose of Capital Gains (ai or aii) aiii i Cost of acquisition with indexation bi ii Cost of Improvement with indexation bii iii Expendit....
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....d) B5e 6 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A) a LTCG on sale of specified asset (computed without indexation) 6a b Less deduction under section 115F (Specify details in item D below) 6b Ñ Balance LTCG on sale of specified asset (6a – 6b) B6c LTCG on sale of asset, other than specified asset d 6d (computed without indexation) e Less deduction under section 115F (Specify details in item D below) бе f Balance LTCG on sale of asset, other than specified asset (6d - 6e) B6f 7 From sale of assets where B1 to B6 above are not applicable a Full value of consideration 7a b Deductions under section 48 i Cost of acquisition with indexation bi ii Cost of improvement with indexation bii iii Expenditure wholly and exclusively in connection with transfer biii Page S4 iv Total (bi+bii +biii) Ñ Balance (7a-biv) d Deduction under sections 54EC/54F (Specify details in item D below) e Long-term Capital Gains on assets at B7 above (7c-7d) biv 7c 7d 8 Amount deemed to be long-term capital gains Whether any amount of unutilized capital gain on asset transferred during the previous year shown a below was deposited in the Capital Gains....
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....B3e+ B5e+B6c) 6 (Ble+B2e+ 7 negative) B4c+B6f+ B7e+B8) ii 15% Short term iii 30% (A2e+A3a) A4e capital gain iv applicable rate (Ale+A3b+A5e+ V 10% Long term (B3e+ B5e+B6c) vi capital gain 20% (Ble+B2e+B4c+ B6f+ B7e+B8) vii Total loss set off (ii + iii + iv + v + vi) viii Loss remaining after set off (i - vii) F Information about accrual/receipt of capital gain Type of Capital gain / Date Upto 15/9 (i) 16/9 to 15/12 16/12 to 15/3 (ii) (iii) 16/3 to 31/3 (iv) Page S5 OTHER SOURCES NOTE 1 2 3 4 5 Short-term capital gains taxable at the rate of 15% Enter value from item 3iv of schedule BFLA, if any. Short-term capital gains taxable at the rate of 30% Enter value from item 3v of schedule BFLA, if any. Short-term capital gains taxable at applicable rates Enter value from item 3vi of schedule BFLA, if any. Long-term capital gains taxable at the rate of 10% Enter value from item 3vii of schedule BFLA, if any. Long-term capital gains taxable at the rate of 20% Enter value from item 3viii of schedule BFLA, if any. Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head Schedule OS 1 Income Income from other sources a Dividends....
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....1 2 3 4 > (3c of Schedule-HP) (4vi of Schedule BP) (li of Schedule-OS) (7 of Schedule S) (3c of Schedule HP) iv Business or profession (4vi of Schedule BP) Current year's Income remaining after set off 5=1-2-3-4 Page S6 TOTAL DEDUC CARRY FORWARD OF LOSS > vi vii viii ix X Short-term capital gain taxable @ 15% Short-term capital gain taxable @ 30% Short-term capital gain taxable at applicable rates |Long term capital gain taxable @ 10% Long term capital gain taxable @ 20% Other sources (excluding profit from owning race horses and amount chargeable to special rate of tax) Profit from owning and maintaining race horses (7ii of item E of schedule CG) (7iii of item E of schedule CG) (7iv of item E of schedule CG) (7v of item E of schedule CG) (7vi of item E of schedule CG) (li of schedule OS) xi (3c of schedule OS) xii Total loss set off (ii + iii + iv +v+ vi + vii + viii + ix + x + xi) xiii Loss remaining after set-off (i - xii) Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years SI. No. Head/Source of Income Income after set off, if any, of current year's losses as per 4 of Schedule CYLA) 1 (5ii of schedule CYLA) Brought forward loss set off 2 BRO....
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....tion 80G A Donations entitled for 100% deduction without qualifying limit Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation i ii DETAILS OF DONATIONS Ꭰ0 iii Total B Donations entitled for 50% deduction without qualifying limit Name and address of donee i ii iii Total Donations entitled for 100% deduction subject to qualifying limit Name and address of donee i ii iii Total Donations entitled for 50% deduction subject to qualifying limit Name and address of donee i ii iii Total PAN of Donee Amount of donation Eligible Amount of donation PAN of Donee Amount of donation Eligible Amount of donation PAN of Donee Amount of donation Eligible Amount of donation E Total donations (Aiii + Biii + Ciii + Diii) Income of specified persons (spouse, minor child etc.) includable in income of the assessee (income of the minor child, in excess of Rs. 1,500 per child, to be included) Name of person PAN of person (optional) Relationship Nature of Income Amount (Rs) Schedule SPI SI No 1 2 3 Schedule SI SI Section Income chargeable to tax at special rates (please see instructions No. 9 for rate of tax) Special rate ☑ SPECIAL RATE No (%) Income i Tax thereon....
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....s schedule. Summary of tax relief claimed for taxes paid outside India 1 Summary of Tax relief claimed Country Code (a) Taxpayer Identification Number (b) Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) (c) Total tax relief available (total of (e) of Schedule FSI in respect of each country) (d) Tax Relief Claimed under section (specify 90, 90A or 91) (e) Page S9 DETAILS OF FOREIGN ASSETS Total 2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below a Amount of tax refunded b Assessment year in which tax relief allowed in India NOTE Please refer to the instructions for filling out this schedule. 4 Yes/No Details of Foreign Assets and Income from any source outside India Schedule FA A Details of Foreign Bank Accounts held (including any beneficial interest) at any time during the p....
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....fered schedule (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) Page S10 SI Name and Name and No Name and code address of the trust address of trustees address of Settlor Name and address of since Beneficiaries position held F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor Country Name and Date Whether If (8) is yes, (1) (2) (3) (4) (5) (6) income derived is taxable in your hands? (8) Income derived from the trust If (8) is yes, Income offered in this return Amount Schedule Item number of where offered schedule (9) (10) (11) (12) (i) (ii) G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession SI Country Name No and code Name and address of the person from whom derived Income derived Nature of income Whether taxable in your hands? Amount If (6) is yes, Income offered in this return Schedule where offered Item number of schedule (1) (2) (3) (4) (5) (6) (8) (9) (i) (ii) NOTE Schedule 5A Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian....
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....ate -139(4) Revised (a) Return- 139(5), ■Modified return- 92CD □ under section 119(2)(b), or In response to notice ☠139(9)-Defective 142(1) 148 153A/153C If revised/Defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) (b) (c) (d) Residential Status (Tick) ☑ If filed, in response to a notice u/s 139(9)/142(1)/148/153A/153C enter date of such notice, or u/s 92CD enter date of advance pricing agreement Resident ☠Non-Resident ☠Resident but Not Ordinarily Resident (e) Whether any transaction has been made with a person located in a jurisdiction notified u/s 94A of the Act? ☠Yes ☠No (f) Are you governed by Portuguese Civil Code as per section 5A? Tick) ▼ ☠Yes ☠No (If "YES" please fill Schedule 5A) (g) Whether this return is being filed by a representative assessee? (Tick) ▾ ☠Yes ☠No If yes, furnish following information - (1) Name of the representative (2) Address of the representative FILING STATUS (3) Permanent Account Number (PAN) of the representative (h) In case of non-resident, is there a permanent establishment (PE) in India? (Tick) ☑ (a) Are you liable ....
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....iii) c Total investments (aiii + biv) 3 Current assets, loans and advances a Current assets bii biii biv 2c i Inventories Stores/consumables including packing A iA material B Raw materials ᎥᴠC Stock-in-process iC D Finished Goods/Traded Goods ᎥᎠE Total (iA+iB + iC + iD) iE ii Sundry Debtors aii iii Cash and Bank Balances A Cash-in-hand B Balance with banks C Total (iiiA+ iiiB) iiiA iiiB iiiC aiv iv Other Current Assets V Total current assets (iE + aii + iiiC + aiv) av b Loans and advances i Advances recoverable in cash or in kind or for value to be received bi ii Deposits, loans and advances to corporates and bii others iii Balance with Revenue Authorities biii iv Total (bi+bii + biii) c Total of current assets, loans and advances (av + biv) d Current liabilities and provisions i Current liabilities A Sundry Creditors biv 3c iA B Liability for Leased Assets ᎥᴠC Interest Accrued on above Ꭵ០D Interest accrued but not due on loans ᎥᎠiE E Total (IA+iB + iC + iD) ii Provisions A Provision for Income Tax iiA B Provision for Wealth Tax iiB Provision for Leave C iiC encashment/Superannuation/Gratuity D Other Provisions iiD E Total (iiA....
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.... additional duty iv Union excise duty 7i 7ii 7iii 7iv 5iv 6 Page 4 v Service tax vi VAT/Sales tax 7v 7vi vii Any other tax, paid or payable 7vii viii Total (7i+ 7ii + 7iii + 7iv + 7v + 7vi + 7vii) 7viji 8 Freight 8 9 Consumption of stores and spare parts 9 10 Power and fuel 11 Rents 12 Repairs to building 13 Repairs to machinery 14 Compensation to employees 10 11 12 13 i Salaries and wages 14i ii Bonus 14ii iii Reimbursement of medical expenses 14iii iv Leave encashment 14iv v Leave travel benefits 14v vi Contribution to approved superannuation fund 14vi vii Contribution to recognised provident fund 14vii viii Contribution to recognised gratuity fund 14viii ix Contribution to any other fund 14ix X Any other benefit to employees in respect of which an expenditure has been incurred 14x xi Total compensation to employees (14i + 14ii + 14iii + 14iv + 14v + 14vi + 14vii + 14viii + 14ix+14x) 14xi Whether any compensation, included in 14xi, paid to xii xiia Yes/No non-residents If Yes, amount paid to non-residents xiib 15 Insurance i Medical Insurance 15i ii Life Insurance 15ii iii Keyman's Insurance 15iii iv Other Insurance including factory, office, car, goods, etc. 15iv v Total expendi....
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....45-46-47) 49 Balance brought forward from previous year 50 Amount available for appropriation (48 +49) 51 Transferred to reserves and surplus 52 Balance carried to balance sheet in proprietor's account (50-51) 43iii 44 45 46 47 48 49 50 51 52 53 In a case where regular books of account of business or profession are not maintained, furnish the following information for previous year 2014-15 in respect of business or profession a Gross receipts 53a b Gross profit 53b 53c Ñ Expenses d Net profit 53d Page 6 NO ACCOUNT CASE OTHER INFORMATION Part A-OI Other Information (optional in a case not liable for audit under section 44AB) 1 Method of accounting employed in the previous year (Tick) ☑ ☠mercantile ☠cash 2 Is there any change in method of accounting (Tick) ☠Yes ☠No 3 Effect on the profit because of deviation, if any, in the method of accounting employed in the previous year from accounting standards prescribed under section 145A 3 4 Method of valuation of closing stock employed in the previous year a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) b Finished goods (if at cost or market....
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....ion in securities if such income is not included in business income [36(1)(xv)] бр qAny other disallowance 6q r Total amount disallowable under section 36 (total of 6a to 6q) 6r 7 Amounts debited to the profit and loss account, to the extent disallowable under section 37 a Expenditure of capital nature [37(1)] 7a b Expenditure of personal nature [37(1)] 7b Ñ Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] 7c ☠☠Page 7 j Total amount disallowable under section 37 (total of 7a to 7i) 8 Expenditure on advertisement in any souvenir, brochure, d tract, pamphlet or the like, published by a political party [37(2B)] e Expenditure by way of penalty or fine for violation of any law for the time being in force f Any other penalty or fine g Expenditure incurred for any purpose which is an offence or which is prohibited by law h Amount of any liability of a contingent nature i Any other amount not allowable under section 37 7d 74 7e A Amounts debited to the profit and loss account, to the extent disallowable under section 40 7f 7g 7h 7i 7j a b C d Amount disallowable under section 40 (a)(i), on account of non-com....
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....payable by way of contribution to any provident fund bor superannuation fund or gratuity fund or any other fund for 11b the welfare of employees Ñ Any sum payable to an employee as bonus or commission for services rendered 11c Any sum payable as interest on any loan or borrowing from d any public financial institution or a State financial corporation |11d| or a State Industrial investment corporation 9f 10g Page 8 TOTAL INCOME e Any sum payable as interest on any loan or borrowing from any scheduled bank 11e f Any sum payable towards leave encashment 11f g Total amount disallowable under Section 43B (total of 11a to 11f) 11g 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty b Service tax c VAT/sales tax d Any other tax e Total amount outstanding (total of 12a to 12d) 12a 12b 12c 12d 13 Amounts deemed to be profits and gains under section 33AB or 33ABA 12e 13 14 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15 14 Any amount of profit chargeable to tax under section 41 Part A-QD Quantitative details (optional in a case not liable for audit under section 44AB) (a) In the case of a trading ....
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....et off current year losses (6 – 7) (total of column 5 of Schedule CYLA+5b) 9 Brought forward losses to be set off against 8 (total of 2xiii, 3xiii and 4xiii of Schedule BFLA) 10 Gross Total income (8-9) (5xiv of Schedule BFLA+ 5b) 11 Income chargeable to tax at special rate under section 111A, 112 etc. included in 10 12 Deduction u/s 10A or 10AA (c of Sch. 10A + c of Sch. 10AA) 13 Deductions under Chapter VI-A 5d 6 7 8 9 10 11 12 a Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and limited upto (10-11)] 13a b Part-C of Chapter VI-A [(2 of Schedule VI-A and limited upto (10-11-3iii)] 13b c Total (13a + 13b) [limited upto (10-11)] 13c 14 Total income (10-12-13c) 14 15 Income which is included in 14 and chargeable to tax at special rates (total of (i) of schedule SI) 16 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 15 16 17 Aggregate income (14-15+16) [applicable if (14-15) exceeds maximum amount not chargeable to tax] 18 Losses of current year to be carried forward (total of row xi of Schedule CFL) 17 18 Part B - TTI Computation of tax liability on total income 1 a Tax payable on deemed total income under section 115JC (4 of Schedule....
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....to get your refund credited, if any (tick one account ☑) the Bank i ii 14 Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity)| located outside India; or (ii) have signing authority in any account located outside India; or (iii) have income from any source outside India? [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes] VERIFICATION son/daughter of ☠Yes ☠No I, account number holding permanent solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year 2015-16. I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished unde....
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....HE RETURN FORM (FILL AS APPLICABLE) Details of Income from Salary Name of Employer Address of employer State PAN of Employer (optional) Pin code Town/City 1 Salary (Excluding all exempt/non-exempt allowances, perquisites & profit in lieu of salary as they are shown separately below) 1 SALARIES iTravel concession/assistance received (sec. 10(5) 2 Allowances exempt under section 10 (Not to be included in 7 below) ii Tax paid by employer on non-monetary perquisite (sec. 10(10CC) 2i 2ii iii Allowance to meet expenditure incurred on house rent (sec. 10(134) iv Other allowances 2iii 2iv 3 Allowances not exempt (refer Form 16 from employer) 3 4 Value of perquisites (refer Form 16 from employer) 4 5 Profits in lieu of salary (refer Form 16 from employer) 5 6 Deduction u/s 16 (Entertainment allowance by Government and tax on employment) 7 Income chargeable under the Head ‘Salaries' (1+3+4+5-6) 6 7 Schedule HP Details of Income from House Property (Please refer to instructions) Address of property 1 Town/City State PIN Code 1 Is the property co-owned? ☠Yes ☠No (if "YES" please enter following details) Your percentage of share in the property. Name of Co-owner(s) PAN of Co-o....
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....om Specified Business u/s 35AD included in 1 (enter -ve sign in case of loss) 2b a Salaries За Income/receipts credited to profit and loss b House property 3b 3 account considered under other heads of income c Capital gains 3c d Other sources 3d Profit or loss included in 1, which is referred to in section 4 44AD/44AE/44B/44BB/44BBA/44BBB/44D/44DA/ Chapter-XII-G/ First Schedule of Income-tax Act 5 4 Income credited to Profit and Loss account (included in 1) which is exempt a Share of income from firm(s) 5a b Share of income from AOP/ BOI 5b Ñ Any other exempt income (specify nature and amount) i ci ii cii 5ciii iii Total (ci + cii) d Total exempt income (5a + 5b+5ciii) 6 Balance (1-2a - 2b - 3a-3b-3c-3d-4-5d) 5d 6 a Salaries 7a 7 Expenses debited to profit and loss account considered under other heads of income b House property 7b c Capital gains 7c d Other sources 7d 8 Expenses debited to profit and loss account which relate to exempt income 8 9 Total (7a7b+ 7c+7d+8) 9 10 Adjusted profit or loss (6+9) 11 Depreciation and amoritisation debited to profit and loss account 10 11 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) a....
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....32 33 i Section 44AD ii Section 44AE iii Section 44B iv Section 44BB V Section 44BBA vi Section 44BBB vii Section 44D viii Section 44DA 34i 34ii 34iii 34iv 34v 34vi 34vii 34viii 34ix (item 4 of Form 3CE) ix First Schedule of Income-tax Act x Total (34i to 34ix) 34x 35 Net profit or loss from business or profession other than speculative and specified business (33 +34x) 35 Net Profit or loss from business or profession other than speculative business and specified 36 business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same A36 figure as in 35) (If loss take the figure to 2i of item E) B Computation of income from speculative business 37 Net profit or loss from speculative business as per profit or loss account 37 38 Additions in accordance with section 28 to 44DA 38 39 Deductions in accordance with section 28 to 44DA 39 40 Income from speculative business (37 + 38 - 39) (if loss, take the figure to 6xi of schedule CFL) B40 C Computation of income from specified business under section 35AD 41 Net profit or loss from specified business as per profit or loss account 41 42 Additions in accordance with section 28 to 44DA 42 43 Deductions ....
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....A Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) Furniture and Intangible DEPRECIATION ON OTHER ASSETS 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 Building fittings 5 10 100 10 (i) (ii) (iii) (iv) Ships assets 25 20 (v) (vi) Page S4 6 Amount on which depreciation at full rate to be allowed (3+4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 14 Total depreciation (10+11+12+13) 15 Expenditure incurred in connection with transfer of asset/ assets 16 Capital gains/loss under section 50 (5+8-3-4-7-15) (enter negative only if block ceases to exist) 17 Written down value on the last day of previous year (6+9 -14) (en....
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.... nature referred to in section (1) i 35(1)(i) ii 35(1)(ii) iii 35(1)(iia) iv 35(1)(iii) V 35(1)(iv) vi 35(2AA) vii 35(2AB) viii 35CCC ix 35CCD X Total Amount, if any, debited to profit and loss account (2) 2c 2d 3 4 5 6 Amount of deduction allowable (3) Amount of deduction in excess of the amount debited to profit and loss account (4)=(3)-(2) Schedule CG Capital Gains A Short-term Capital Gains (STCG) (Items 4, 5 and 9 are not applicable for residents) 1 From sale of land or building or both a i Full value of consideration received/receivable ii Value of property as per stamp valuation authority ai aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains (ai or aii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii Short-term Capital Gains iii Expenditure wholly and exclusively in connection with transfer iv Total (bi+bii + biii) biii biv Ñ Balance (aiii- biv) 1c e d Deduction under section 54B/54D/ 54G/54GA (Specify details in item D below) Short-term Capital Gains on Immovable property (1c - 1d) 1d Ale 2 From slump sale a Full value of consideration 2a (5 of Form 3....
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....allowed u/s 94(7) or 94(8)- d for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising Po 6d бе e out of sale of such asset to be ignored (Enter positive value only) Deduction under section 54D/54G/54GA f STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d) 7 Amount deemed to be short term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? SI. Yes No Not applicable. If yes, then provide the details below New asset acquired/constructed Amount utilised out of Capital Gains account in which asset deduction claimed in Year in which asset transferred Previous year Section under which i 2011-12 ii 2012-13 that year 54D/54G/54GA 54B acquired/constructed Amount not used for new asset or remained unutilized in Capital gains account (X) b Amount deemed to be short term capital gains u/s 54B/54D/54G/54GA, other than at 'a' Total amount deemed to be short term capital gains (Xi + Xii + b) 8 Deemed short term capital gains on depreciable ass....
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....ithout indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi+bii+biii) biy Ñ Balance (4a-biv) 4c d Deduction under sections 54EC/54F (Specify details in item D below) 4d e Long-term Capital Gains on assets at B4 above (4c - 4d) B4e 5 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a LTCG computed without indexation benefit 5a b Deduction under sections 54EC/54F (Specify details in item D below) 5b Ñ LTCG on share or debenture (5a-5b) B5c 6 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds or GDR as referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD a Full value of consideration ба b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer iv Total (bi+bii +biii) biii biv C Balance (6a-biv) d Deduction under sections 54EC/54F (Specify details in item D below) 6c 6d e Long-term Capital G....
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....9xi of schedule CFL) C Income chargeable under the head "CAPITAL GAINS" (A10 + B11) (take B1las nil, if loss) D Information about deduction claimed 1 In case of deduction u/s 54/54B/54D/54EC/54F/54G/54GA/115F give following details a Section under which deduction claimed i Cost of new asset la amount of deduction ai ii Date of its acquisition/construction aii dd/mm/yyyy b iii Amount deposited in Capital Gains Accounts Scheme before due date Section under which deduction claimed aiii 1b amount of deduction i Cost of new asset bi ii Date of its acquisition/construction bii dd/mm/yyyy iii Amount deposited in Capital Gains Accounts Scheme before due date biii c Total deduction claimed (1a + 1b) 1c 2 In case of deduction u/s 54GB, furnish PAN of the company B8e B9 B10 B11 E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9 & B10 which is chargeable under DTAA) Sl. Type of Capital Gain Gain of current year (Fill this column only if computed figure is positive) Short term capital loss set off Long term capital loss set Current year's off 15% 30% applicable rate 10% 20% capital gains remaining after set off (7=1-2-3-4-5-6) 1 2 3 4 5 6 ....
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....er section 57 (other than those relating to income under 1fi, 1fii & fiii for non-residents) i Expenses / Deductions hi ii Depreciation hii iii Total hiii i Income from other sources (other than from owning race horses and amount chargeable to tax at special rate) (1g – hiii) (If negative take the figure to 4i of schedule CYLA) li 2 Income from other sources (other than from owning and maintaining race horses) (1fiv + 1i) (enter li as nil if negative) 2 3 Income from the activity of owning race horses a Receipts За b Deductions under section 57 in relation to (3) 3b Ñ Balance (3a – 3b) (if negative take the figure to 10xi of Schedule CFL) 3c 4 4 Income under the head "Income from other sources" (2 + 3c) (take 3c as nil if negative) Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head. Page S10 Schedule CYLA Sl.No Details of Income after set-off of current years losses Head/Source of Income Income of current year (Fill this column only if income is zero or positive) House property loss of the current year set off Business Loss (other than speculation loss or specified business loss) of the c....
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....cified business loss) (B/f short-term capital loss) (B/f short-term capital loss) (B/f short-term capital loss) (B/f short-term or long- term capital loss) (B/f short-term or long- term capital loss) 3 xi profit from owning and maintaining race horses and amount chargeable |to special rate of tax) (5xii of schedule CYLA) xii xiii vii2+viii2+ix2+x2+xii2) Profit from owning and maintaining (5xiii of schedule CYLA) (B/f loss from horse races) race horses |Total of brought forward loss set off (ii2 + iii2 + iv2 + v2+vi2+ xiv Current year's income remaining after set off Total (i5 + ii5 + iii5 + iv5+v5 + vi5 + vii5 + viii5 + ix5+ x5 + xi5 +xii5) 4 Current year's income remaining after set off 5 Page S11 CARRY FORWARD OF LOSS Schedule CFL SI. No. க2 Assessment Year Details of Losses to be carried forward to future years Loss from Loss from speculative specified Date of House property loss Loss from business other than loss from business business Filing (DD/MM/ YYYY) speculative business and Short-term capital loss Long-term Capital loss Loss from owning and maintaining specified business 2 3 4 5 6 7 8 9 10 1 i 2007-08 ii 2008-09 iii 2009-10 iv 2010-11 V 2011-12 vi 2012-13 vii 2013-....
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....n subject to qualifying limit Name and address of donee i ii iii Total Donations entitled for 50% deduction subject to qualifying limit Name and address of donee i ii iii Total E Total eligible amount of donations (Aiii + Biii + Ciii + Diii) Schedule 80-IA Deductions under section 80-IA PAN of Donee Amount of donation Eligible Amount of donation Amount of donation PAN of Donee Eligible Amount of donation a Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(ii) [Telecommunication services] b Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iii) [Industrial park and SEZs] al Undertaking no. 1 a2 Undertaking no. 2 b1 Undertaking no. 1 b2 Undertaking no. 2 Ñ Deduction in respect of profits of an undertaking referred c1 Undertaking no. 1 to in section 80-IA(4)(iv) [Power] c2 Undertaking no. 2 Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(v) [Revival of power generating plant] d1 Undertaking no. 1 d and deduction in respect of profits of an undertaking referred to in section 80-IA(4)(vi) [Cross-country natural gas distribution network] d2 Undertaking no. 2 Total deductions under section....
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....ry, marine or dairy products [Section 80-IB(11A)] (30 of Form 10CCB of the undertaking) i2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) Deduction in the case of an undertaking engaged in j1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) j integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] j2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) Deduction in the case of an undertaking engaged in k operating and maintaining a rural hospital [Section 80- IB(11B)] k1 Undertaking no. 1 (11(v) of From 10CCBC) k2 Undertaking no. 2 (11(v) of From 10CCBC) Deduction in the case of an undertaking engaged in 1 operating and maintaining a hospital in any area, other than excluded area [Section 80-IB(11C) 11 Undertaking no. 1 (11(d) of From 10CCBD) 12 Undertaking no. 2 (11(d) of From 10CCBD) m Total deduction under section 80-IB (Total of al to 12) m Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE al Undertaking no. 1 a Deduction in respect of undertaking located in Sikkim a2 Undertaking no. 2 b1 b Deduction in respect of undertaking located in Himachal Pradesh b2 cl Undertaking no. 1 Undertaking no. 2 Undertaking....
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.... in Chapter VI 2a a A under the heading "C.—Deductions in respect of certain incomes" b Deduction claimed u/s 10AA 2b Ñ Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed d Total Adjustment (2a+ 2b+ 2c) 2c 2d 3 Adjusted Total Income under section 115JC(1) (1+2d) 3 4 Tax payable under section 115JC [18.5% of (3)] (if 3 is greater than Rs. 20 lakhs) 4 Schedule AMTC Computation of tax credit under section 115JD 1 Tax under section 115JC in assessment year 2015-16 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2015-16 (2i of Part-B-TTI) 2 3 Amount of tax against which credit is available [enter (2-1) if 2 is greater than 1, otherwise enter 0] 3 1 2 3 4 4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward) S. No. Assessment Year (A) Gross (B1) Set-off in earlier assessment AMT Credit Balance brought forward to the current assessment years (B2) year (B3) = (B1) - (B2) AMT Credit Utilised during the Current Assessment Year (C) Balance AMT Cre....
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....on Tax is paid 3 EXEMPT INCOME 4 Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i i Expenditure incurred on agriculture ii ii Unabsorbed agricultural loss of previous eight assessment years iii iii Net Agricultural income for the year (i - ii - iii) (enter nil if loss) 5 Share in the income of firm/AOP/BOI etc. 4 5 6 Others, including exempt income of minor child 7 Total (1+2+3+4+5+6) 6 7 Capital balance on 31st March in the firm ii Page S16 INCOME FROM OUTSIDE INDIA Schedule FSI Details of Income from outside India and tax relief Sl. Country Taxpayer Code Identification Number Sl. Head of income NOTE (a) i House Property ii Business or Profession iii Capital Gains iv Other sources Total i House Property ii Business or Profession iii Capital Gains iv Other sources Total Income from outside India (included in PART B-TI) Tax paid outside India Tax payable on such income under normal provisions in India Tax relief available in India (e)= (c) or (d) whichever is lower Relevant article of DTAA if relief claimed u/s 90 or 90A (b) (c) (d) (e) Please refer to the instructions for filling out this schedule. Schedule TR Summary of tax reli....
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.... from the property Amount Nature of Income taxable and offered in this return Income Schedule where offered Item number of schedule owner/ Beneficiary (1) (i) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Date of Total Investment acquisition Beneficial (at cost) (in rupees) (ii) D Details of any other Capital Asset held (including any beneficial interest) at any time during the previous year Country Nature of SI No Name and code Asset Ownership- Direct/ Income Nature of Income taxable and offered in this return Income Amount Schedule Item number where offered of schedule derived from the asset owner/ Beneficiary (1) (2) (i) (3) (4) (5) (6) (7) (8) (9) (10) (11) (ii) E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the previous year and which has not been included in A to D above. Whether If (7) is yes, Income offered in this return SI Name of the Address of Name of the Account Peak Balance/ No Institution in which the account is held the Institution account holder Number Investment during the year (in rupees) income accrued is taxable in your hands? If (7) is yes, Income accrued in the account Amount (1) (3) (4) (5)....
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.... work of art Amount (Cost) (Rs.) d Vehicles, yachts, boats and aircrafts 3 B Liability in relation to Assets at A Total Page S19 AUDIT INFORMATION FILING STATUS PERSONAL INFORMATION FORM ITR-5 INDIAN INCOME TAX RETURN [For persons other than,- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7] (Please see Rule 12 of the Income-tax Rules, 1962) (Also see attached instructions) Assessment Year 2015-16 Part A-GEN GENERAL Name PAN Is there any change in the name? If yes, please furnish the old name Limited Liability Partnership Identification Number (LLPIN) issued by MCA, if applicable Flat/Door/Block No Name of Premises/Building/Village Road/Street/Post Office Area/Locality Town/City/District State Country Office Phone Number with STD code/ Mobile No. 1 Email Address -1 Email Address -2 Pin code Date of formation (DDMMYYYY) Status (firm-1, local authority- 2, cooperative bank-3, other cooperative society-4, LLP-5, private discretionary trust -6, any other AOP/BOI- 7, artificial juridical person-8) Income Tax Ward/Circle Mobile No. 2 Return filed [Please see instruction number-6] ☠On or before due date-139(1), ☠After due date-139(4), ■Revised ....
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.... D C If Yes, mention the percentage of share of the foreign company in the AOP/BOI Whether total income of any member of the AOP/BOI (excluding his share from such association or body) exceeds the maximum amount which is not chargeable to tax in the case of that member? (Tick) â–¼ ☠Yes ã…ã… â˜ No E Particulars of persons who were partners/ members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust on 31st day of March, 2015 S.No Name and Address Percentage of share (if determinate) PAN (1) (2) (3) (4) Designated Partner Identification Number, in case partner in LLP (5) Status (see instruction no. 6(iii)) Rate of Interest on Capital Remuneration paid/payable (6) (7) (8) Nature of business or profession, if more than one business or profession indicate the three main activities/ products S.No. Code [Please see instruction Description (i) (ii) Part A-BS A Sources of Funds No.7(i)] 1 Partners' / members' fund BALANCE SHEET AS ON 31ST DAY OF MARCH, 2015 (fill items A and B in a case where regular books of accounts are maintained, otherwise fill item C) a Partners' members' capital a b Reserves and Surplus i Revaluation Reserve ii Capital Reserve iii ....
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.... av i Advances recoverable in cash or in kind or for value to be received bi ii Deposits, loans and advances to corporate and others bii iii Balance with Revenue Authorities biii iv Total (bi+bii + biii) biv V Loans and advances included in biv which is a for the purpose of business or profession va b not for the purpose of business or profession vb 3c c Total (av+biv) d Current liabilities and provisions i Current liabilities A Sundry Creditors 1 Outstanding for more than one year 2 Others 1 2 3 Total (1+2) A3 B Liability for leased assets ᎥᴠC Interest Accrued and due on borrowings iC D Interest accrued but not due on borrowings ᎥᎠE Income received in advance iE F Other payables iF iG G Total (A3+iB + iC + iD + iE + iF) ii Provisions A Provision for Income Tax iiA C B Provision for Wealth Tax Provision for Leave D Other Provisions iiB iiC encashment/Superannuation/Gratuity iiD iiE E Total (iiA+iiB-+ iiC + iiD) diii iii Total (iE+ iiE) Зе e Net current assets (3c - diii) 4 a Miscellaneous expenditure not written off or adjusted 4a b Deferred tax asset 4b Page 4 PROF IT AND CREDITS TO PROFIT AND LOSS ACCOUNT Debit balance in Profit and loss account/ accu....
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....pairs to machinery 14 Compensation to employees i Salaries and wages ii Bonus 5iv 6 7i 7ii 7iii 7iv 7v 7vi 7vii 7viii 8 9 10 11 12 13 14i 14ii iii Reimbursement of medical expenses 14iii iv Leave encashment 14iv v Leave travel benefits 14v vi Contribution to approved superannuation fund 14vi vii Contribution to recognised provident fund 14vii viii Contribution to recognised gratuity fund 14viii ix Contribution to any other fund 14ix X Any other benefit to employees in respect of which an expenditure has been incurred 14x xi Total compensation to employees (14i + 14ii + 14iii + 14iv + 14v + 14vi + 14vii + 14viii + 14ix+14x) 14xi Whether any compensation, included in 14xi, paid to xii xiia Yes/No non-residents If Yes, amount paid to non-residents xiib 15 Insurance i Medical Insurance 15i ii Life Insurance 15ii iii Keyman's Insurance 15iii iv Other Insurance including factory, office, car, goods, 15iv etc. v Total expenditure on insurance (15i + 15ii + 15iii + 15iv) 16 Workmen and staff welfare expenses 15v 16 17 Entertainment 18 Hospitality 17 18 19 Conference 20 Sales promotion including publicity (other than advertisement) 21 Advertisement 22 Commission 19 20 21 Paid outside India,....
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....t forward from previous year 51 Amount available for appropriation (49 +50) 52 Transferred to reserves and surplus 44iii 45 46 47 48 49 50 51 52 53 53 Balance carried to balance sheet in partner's account (51-52) 54 NO ACCOUNT CASE In a case where regular books of account of business or profession are not maintained, furnish the following information for previous year 2014-15 in respect of business or profession a Gross receipts 54a b Gross profit 54b Ñ d Expenses Net profit 54c 54d Part A-OI Other Information (optional in a case not liable for audit under section 44AB) 1 Method of accounting employed in the previous year (Tick) â–¾ mercantile ☠cash 2 Is there any change in method of accounting (Tick) ☑ Yes ☠No 3 Effect on the profit because of deviation, if any, in the method of accounting employed in the previous year from accounting standards prescribed under section 145A 3 OTHER INFORMATION 4 Method of valuation of closing stock employed in the previous year a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) b Finished goods (if at cost or market rates whichever is less write 1, if at cos....
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.... is not included in business income [36(1)(xv)] q Any other disallowance 6k 61 6m 6n 60 бр 6q r Total amount disallowable under section 36 (total of 6a to 6q) 6r S Total number of employees employed by the company (mandatory in case company has recognized Provident Fund) i deployed in India i ii deployed outside India ii iii iii Total 7 Amounts debited to the profit and loss account, to the extent disallowable under section 37 a Expenditure of capital nature [37(1)] b Expenditure of personal nature [37(1)] Ñ Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] Expenditure on advertisement in any souvenir, brochure, d tract, pamphlet or the like, published by a political party [37(2B)] Expenditure by way of penalty or fine for violation of any 7a 7b 7c 7d 75 7e e law for the time being in force g h f Any other penalty or fine Expenditure incurred for any purpose which is an offence or which is prohibited by law 7f 7g Amount of any liability of a contingent nature 7h j Total amount disallowable under section 37 (total of 7a to 7i) 8 i Any other amount not allowable under section 37 A. Amounts debited to the profit and....
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.... disallowable under section 43B a Any sum in the nature of tax, duty, cess or fee under any law 11a b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other 11b| fund for the welfare of employees c Any sum payable to an employee as bonus or commission for services rendered 11c 9f 10g d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation e Any sum payable as interest on any loan or borrowing from any scheduled bank 11d 11e f Any sum payable towards leave encashment 11f 11g g Total amount disallowable under Section 43B(total of 11a to 11f) 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty b Service tax c VAT/sales tax d Any other tax 12a 12b 12c 12d e Total amount outstanding (total of 12a to 12d) 13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 14 Any amount of profit chargeable to tax under section 41 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) Part A-QD Quantitative details (optional i....
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....oss) d Total (4a4b+4c) 5 Total (1+2iv + 3c +4d) 4c 4d 5 6 Losses of current year to be set off against 5 (total of 2xiii, 3xiii and 4xiii of Schedule CYLA) 6 - 7 Balance after set off current year losses (5 – 6) (total of column 5 of schedule CYLA + 4b) 7 8 Brought forward losses to be set off losses against 7 (total of 2xii, 3 xii and 4xii of Schedule BFLA) 9 Gross Total income (7 – 8) (also 5xiii of Schedule BFLA + 4b) 8 9 10 Income chargeable to tax at special rate under section 111A, 112 etc. included in 9 10 11 11 Deduction u/s 10A or 10AA (c of Schedule 10A +c of Schedule 10AA) 12 Deductions under Chapter VI-A a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto (9-10)] b Part-C of Chapter VI-A [2 of Schedule VI-A and limited upto (9-10-2iii)] Ñ Total (12a+12b) [limited upto (9-10)] 13 Total income (9 - 11-12c) 14 Income chargeable to tax at special rates (total of (i) of schedule SI) 12a 12b 12c 13 14 15 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 15 16 Aggregate income (13 - 14 + 15) [applicable if (13-14) exceeds maximum amount not chargeable to tax] 17 Losses of current year to be carried forward (total of xi of ....
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....vings/ Current/ Indicate the account in which you prefer to get digits or more as per CBS system of the bank) Cash Credit your refund credited, if any (tick one account ☑) i ii 14 Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or (ii) have signing authority in any account located outside India; or (iii) have income from any source outside India? [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes] ☠Yes ☠No Page 12 B TDS ON INCOME VERIFICATION I, (full name in block letters), holding permanent account number son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to income-tax for the previous year relevant to the assessment year 2015- 16. I further declare that I am making this return in my capac....
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....al letable value or rent received or receivable (higher of the two, if let out for whole of a la the year, lower of the two if let out for part of the year) b The amount of rent which cannot be realized 1b Ñ Tax paid to local authorities 1c d Total (1b+1c) 1d e Annual value (1a - 1d) le f Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f 1g h Interest payable on borrowed capital 1h i Total (1g+1h) j Income from house property 1 (lf – li) Address of property 2 Town/City li 1j State PIN Code 2 Is the property co-owned? ☠Yes ☠No (if "YES" please enter following details) Assessee's percentage of share in the property Name of Co-owner(s) PAN of Co-owner (s) Percentage Share in Property I II (Tick) if let out deemed let out ☠Name(s) of Tenant (if let out) PAN of Tenant(s) (optional) I II Annual letable value or rent received or receivable (higher of the two, if let out for whole of 2a ས་ c Tax paid to local authorities d Total (2b+2c) a the year, lower of the two, if let out for part of the year) b The amount of rent which cannot be realized 2b 2c 2d e Annual value (2a - 2d) 2e f Annual value of the property owned (own pe....
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....nder section 37 (7j of PartA-OI) 15 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Ai of PartA-OI) 16 17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of PartA-OI) 17 18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11g of PartA-OI) 18 19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act,2006 19 21 20 Deemed income under section 41 Deemed income under section 32AC/33AB/33ABA/ 35ABB/35AC/40A(3A)/33AC/72A/80HHD/80-IA 22 Deemed income under section 43CA 23 Any other item of addition under section 28 to 44DA 24 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which assessee is a partner) 20 21 22 23 24 25 Total (14+15+ 16 +17 +18+19 +20 +21+22+23+24) 26 Deduction allowable under section 32(1)(iii) Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (item 27 x(4) of Schedule ESR) (if amount deductible under se....
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....ead set off of business loss of current year 44 45 C46 D Sl. Type of Business income Income of current year (Fill this column only if figure is zero or positive) Business loss set off (1) Loss to be set off (Fill this row i (2) (A36) only if figure is negative) Income from speculative ii business Income from specified iii (B40) (C46) business iv Total loss set off (ii + iii) Business income remaining after set off (3) = (1) - (2) - V Loss remaining after set off (i – iv) Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) Schedule DPM 1 Block of assets DEPRECI NOI.LV 2 Rate (%) 15 30 Plant and machinery 40 50 60 80 100 ()()()(iv) (v) (vi) (vii) Page S3 DEPRECIATION ON OTHER ASSETS 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3+4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the y....
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....80 per cent (Schedule DPM - 14 vi) g Block entitled for depreciation @ 100 (Schedule DPM - 14 vii) per cent la 1b 1c 1d le 1f 1g Total depreciation on plant and machinery ( 1a + 1b + 1c + 1d+ le+ 1f +1g) h 2 Building a Block entitled for depreciation @ 5 per cent (Schedule DOA- 14i) 2a b Block entitled for depreciation @ 10 per cent (Schedule 2b DOA-14ii) c Block entitled for depreciation @ 100 per cent (Schedule DOA- 14iii) 1h 2c d Total depreciation on building (total of 2a + 2b + 2c) 23 2d 3 Furniture and fittings (Schedule DOA- 14 iv) 4 4 Intangible assets (Schedule DOA- 14 v) 5 5 Ships (Schedule DOA- 14 vi) Total depreciation (1h+2d+3+4+5) Schedule DCG Deemed Capital Gains on sale of depreciable assets 1 Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 16i) la 9 1g 1h b Block entitled for depreciation @ 30 per cent (Schedule 1b DPM-16ii) c Block entitled for depreciation @ 40 per cent (Schedule 1c DPM-16iii) d Block entitled for depreciation @ 50 per cent (Schedule DPM - 16iv) e Block entitled for depreciation @ 60 per cent (Schedule DPM-16v) 1d le f Block entitled for depreciation @ 80 per cent (Schedule If DPM-16vi) g Block entitled for dep....
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....ught/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 3d e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) A3e 4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a STCG on transactions on which securities transaction tax (STT) is paid A4a b STCG on transactions on which securities transaction tax (STT) is not paid A4b 5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD a Full value of consideration 5a b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i+ii + iii) biy Ñ Balance (5a-biv) 5c Page S6 Long-term Capital Gains d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss....
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....ed/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains (ai or aii) aiii b Deductions under section 48 iCost of acquisition with indexation bi ii Cost of Improvement with indexation bii iii Expenditure wholly and exclusively in connection with transfer iv Total (bi+bii + biii) biii biv Ñ Balance (aiii-biv) 1c d Deduction under section 54D/54EC/54G/54GA (Specify details in item D below) 1d e Long-term Capital Gains on Immovable property (1c - 1d) 2 From slump sale a Full value of consideration b Net worth of the under taking or division c Balance (2a-2b) d Deduction u/s 54EC 2a (5 of Form 3CEA) 2b (6(e) of Form 3CEA) 2c 2d e Long term capital gains from slump sale (2c-2d) 3 From sale of bonds or debenture (other than capital indexed bonds issued by Government) a Full value of consideration b Deductions under section 48 За Ble B2e A5e A6f A7 A8 A9 A10 Page S7 iCost of acquisition without indexation ii Cost of improvement without indexation iii Expenditure wholly and exclusively in connection with transfer iv Total (bi+bii +biii) C Balance (3a-biv) d Deduction under....
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....e within due date for that year? ☠Yes ☠No ☠Not applicable. If yes, then provide the details below SI. Previous year in Section under which which asset transferred i 2011-12 New asset acquired/constructed deduction claimed in that year Year in which asset acquired/constructed Amount utilised out of Capital Gains account 54/54D/54F/54G/54GA Amount not used for new asset or remained unutilized in Capital gains account (X) B7e b Amount deemed to be long-term capital gains, other than at 'a' 9 Amount deemed to be long-term capital gains (Xi + b) FOR NON-RESIDENTS- LTCG included in items B1 to B8 but not chargeable to tax in India as per DTAA B8 SI. Country name, code Article of DTAA Whether Tax Residency Item B1 to B8 above in which Certificate obtained? Amount of included LTCG I II Ble/B2e/B3e/B4e/B5c/B6e/B7e/B8 Ble/B2e/B3e/B4e/B5c/B6e/B7/B8 Page S8 III Total amount of LTCG not chargeable to tax in India as per DTAA B9 10 Total long term capital gain [B1e +B2e+ B3e +B4e + B5c + B6e + B7e+ B8-B9] (In case of loss take the figure to 9xi of schedule CFL) B10 C C Income chargeable under the head "CAPITAL GAINS" (A10+ B10) (take B10 as nil, if loss) D Information about ded....
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....cluding income from owning race 1c d horses)Mention the source i Income by way of winnings from lotteries, crossword puzzles etc. 1di ii 1 dii iii 1 diii iv Total (1di + 1dii+ 1diii) e Total (1a 1b + 1c + 1div) 1 div le Page S9 | f Income included in ‘1e' chargeable to tax at special rate (to be taken to schedule SI) i Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc (u/s 115BB) 1fi ii Any other income chargeable to tax at the rate specified under chapter XII/XII-A 1 fii iii FOR NON-RESIDENTS- Income chargeable to be taxed under DTAA SI. Country Article of Rate of tax Whether TRC Corresponding section of the Amount of name, code DTAA under DTAA obtained? Act which prescribes rate income I II III Total amount of income chargeable to tax under DTAA iv Income included in ‘1e' chargeable to tax at special rate (1fi +1fii+1fiv) 1 fiii 1fiv 1g g Gross amount chargeable to tax at normal applicable rates (1e-1fiv) h Deductions under section 57 (other than those relating to income under 1fi, 1fii & 1fiii for non-residents) i Expenses / Deductions hi ii Depreciation hii iii Total hiii i Income from other sources (other than from own....
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....preciation set off Schedule CYLA) allowance under section 35(4) set off Current year's income remaining after set off 1 2 3 4 5 Page S10 (5ii of schedule CYLA) i House property Business (excluding speculation ii income and income from specified business) (5iii of schedule CYLA) iii Speculation Income (5iv of schedule CYLA) iv Specified Business Income (5v of schedule CYLA) V Short-term capital gain taxable @ 15% (5vi of schedule CYLA) vi Short-term capital gain taxable @ 30% (5vii of schedule CYLA) vii Short-term capital gain taxable at applicable rates (5viii of schedule CYLA) viii Long-term capital gain taxable @ 10% (5ix of schedule CYLA) ix Long term capital gain taxable @ 20% (5x of schedule CYLA) (B/f house property loss) (B/f business loss, other than speculation or specified business loss) (B/f normal business or speculation loss) (B/f normal business or specified business loss) (B/f short-term capital loss) (B/f short-term capital loss) (B/f short-term capital loss) (B/f short-term or long- term capital loss) (B/f short-term or long- term capital loss) X Other sources income (excluding profit from owning and maintaining race horses and amount chargeable to special rate of ....
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....l Economic Zone SI Undertaking a Undertaking No.1 b Undertaking No.2 Assessment year in which unit begins to manufacture/produce/provide services SI Amount of deduction a (item 17 of Annexure A of Form 56F for Undertaking 1) b Ñ Total deduction under section 10AA (a+b+c+ d) (item 17 of Annexure A of Form 56F for Undertaking 2) Ñ 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 Eligible Amount of donation i ii Ꭰiii Total Donations entitled for 50% deduction without B qualifying limit Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation i ii iii Total Donations entitled for 100% deduction subject to qualifying limit Name and address of donee ii iii Total Donations entitled for 50% deduction subject to qualifying limit Name and address of donee ii iii Total E Total donations (Aiii + Biii + Ciii + Diii) Schedule 80-IA Deductions under section 80-IA PAN of Donee Amount of donation Eligible Amount of donation PAN of Donee Amount of donation Eligible Amount of donation a Deduction in respect of pro....
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....ndertaking no. 1 (30 of Form 10CCB of the undertaking) (10(v) of Form 10CCBA of the undertaking) (10(v) of Form 10CCBA of the undertaking) (10(v) of Form 10CCBB of the undertaking) (10(v) of Form 10CCBB of the undertaking) (30 of Form 10CCB of the undertaking) f commercial production or refining of mineral oil [Section 80-IB(9)] f2 Undertaking no. 2 Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] gl Undertaking no. 1 g2 Undertaking no. 2 h1 Deduction in the case of an undertaking operating a cold hchain facility [Section 80-IB(11)] Undertaking no. 1 (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) h2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, il Undertaking no. 1 (30 of Form 10CCB of the undertaking) i vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] i2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) Deduction in the case of an undertaking engaged in j1 Undertaking no. 1....
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....ction in respect of certain payments a 80G Total Deduction under Part B (a + b) 2 Part C-Deduction in respect of certain incomes b 80GGC dh e c1 Undertaking no. 1 (30 of Form 10CCB of the c1 Undertaking no. 2 (30 of Form 10CCB of the undertaking) undertaking) c 80-IA (f of Schedule 80-IA) d 80-IAB e 80-IB g 80-ID (m of Schedule 80-IB) (item 10(e) of Form 10CCBBA) f 80-IC/80-IE (e of Schedule 80-IC/80-IE) h 80JJA i 80LA (9 of Annexure to Form 10CCF) j 80P Total Deduction under Part C (total of c to j) 3 Total deductions under Chapter VI-A (1 + 2) Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC 1 Total Income as per item 13 of PART-B-TI 2 Adjustment as per section 115JC(2) a Deduction Claimed under any section included in Chapter| 2a VI-A under the heading "C.-Deductions in respect of certain incomes" b Deduction Claimed u/s 10AA 2b c Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed d Total Adjustment (2a+ 2b+ 2c) 2d 3 Adjusted Total Income under section 115JC(1) (1+2d) 3 4 Tax payable under section 115JC [18.5% of (3)] (In the case of Individual, HUF, AOP, BOI, AJP this is applicable if 3 i....
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....i of schedule OS) ☠☠30 30 (1fi of schedule OS) (part of Ifii of schedule OS) 25 (part of 1fii of schedule OS) (part of Ifiii of schedule OS) 14 Total Schedule EI Details of Exempt Income (Income not to be included in Total Income) 1 1 Interest income 2 Dividend income 3 Long-term capital gains on which Securities Transaction Tax is paid 2 3 EXEMPT INCOME 4 Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i Expenditure incurred on agriculture ii Unabsorbed agricultural loss of previous eight assessment years iii Net Agricultural income for the year (i - ii - iii) (enter nil if loss) 5 Share in the income of AOP (Mention PAN of the AOP and amount) i PAN ii PAN ▬▬▬▬▬▬▬▬5i iii Total (5i + 5ii) 6 Others 7 Total (1+2+3+4+5iii+6) i ii iii 4 5iii 6 7 Page S15 Schedule FSI Sl. Country Taxpayer Code Identification Number INCOME FROM OUTSIDE INDIA AND TAX RELIEF Details of Income from outside India and tax relief SI. Head of income (a) i House Property Business or ii Profession iii Capital Gains iv Other sources Total iHouse Property ii Business or Profession iii Capital Gains iv Oth....
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....such Interest rupees) Income taxable and offered in this return Amount Schedule where Item number of offered schedule Page S16 (i) C Details of Immovable Property held (including any beneficial interest) at any time during the previous year Country Address of Ownership- Date of Total Investment Income Name and the Property code SI No (at cost) (in rupees) derived from the property Nature of Income offered Income taxable and offered in this return Amount Schedule where Item number of schedule Direct/ Beneficial owner/ acquisition Beneficiary (1) (2) (3) (5) (6) (7) (8) (9) (10) (11) (i) (ii) D Details of any other Capital Asset held (including any beneficial interest) at any time during the previous year Country Nature of SI No Name and code Asset Direct/ Ownership- Date of acquisition Total Investment (at cost) (in rupees) Income derived from the asset Beneficial Nature of Income Income taxable and offered in this return Amount Schedule where Item number of schedule offered owner/ Beneficiary (1) (2) (i) (3) (4) (5) (6) (7) (8) (9) (10) (11) (ii) E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the previous yea....
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.... Income Tax Ward/Circle Email Address-1 Email Address-2 Return filed(Tick)[Please see instruction number-5] On or before due date-139(1), ☠After due date-139(4), ■Revised Return- (a) 139(5) Modified return-92CD, ■under section 119(2)(b),Or In response to notice ☠139(9)- Defective, ☠142(1), ☠148, 153A, 153C If revised/in response to defective/Modified, (b) then enter Receipt No and Date of filing original return (DD/MM/YYYY) If filed, in response to notice u/s 139(9)/142(1)/148/153A/153C enter date of such notice, or u/s 92CD enter date of advance pricing agreement (c) (d) Residential Status (Tick) ▼ ☠Resident Non-Resident (e) In the case of non-resident, is there a permanent establishment (PE) in India (Tick) ▼ (f) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. ☠Yes ☠No (g) Whether any transaction has been made with a person located in a jurisdiction notified u/s 94A of the Act? ☠Yes No Whether this return is being filed by a representative assessee? (Tick) ☑ ☠Yes No (h) If yes, please furnish following information - (1) Name of the representative assessee (2) Address o....
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....eld PAN (Tick) ▼ Nature of company 1 2 Whether a public sector company as defined in section 2(36A) of the Income-tax Act Whether a company owned by the Reserve Bank of India ☠Yes ☠No ☠Yes No 3 Whether a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank ☠Yes No 4 Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 Yes ☠No 5 10 Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act ☠Yes No 6 Whether a company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of the Insurance Regulatory and Development ☠Yes Authority Act, 1999) No HO 7 Whether a company being a non-banking Financial Institution ☠Yes ☠No Nature of business or profession, if more than one business or profession indicate the three main activities/ products S.No. Code [Please see instruction No.7(i)] Description Page 2 EQUITY AND LIABILITIES (i) (ii) (iii) Part A-BS BALANCE ....
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....payables (i + ii) C Other current liabilities ic id ie ii iii iv V 4A i ii 4B i Current maturities of long-term debt i ii Current maturities of finance lease obligations ii iii Interest accrued but not due on borrowings iii iv Interest accrued and due on borrowings iv v Income received in advance V vi Unpaid dividends vi vii Application money received for allotment of viii securities and due for refund and interest accrued Unpaid matured deposits and interest accrued vii viii thereon ix Unpaid matured debentures and interest accrued thereon ix X Other payables X xi Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x) D Short-term provisions i Provision for employee benefit ii Provision for Income-tax iii Provision for Wealth-tax iv Proposed Dividend V Tax on dividend vi Other vii Total Short-term provisions (i + ii +iii + iv + v + vi) E Total Current liabilities (4A + 4B + 4C + 4D) i ii iii iv V 4C vi 4D 4E Page 4 II Total Equity and liabilities (1D + 2 + 3E + 4E) ASSETS Non-current assets 1 A Fixed assets i Tangible assets a Gross block b Ñ Depreciation Impairment losses d Net block (ia - ib - ic) ii Intangible assets a Gross block b Ñ Amortizat....
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.... + ii + iii + iv + v + vi + vii) V vi vii Bviii C Trade receivables i Outstanding for more than 6 months i ii Others ii iii Total Trade receivables (i+ii + iii) Ciii D Cash and cash equivalents i Balances with Banks ii Cheques, drafts in hand iii Cash in hand iv Others V Total Cash and cash equivalents (i + ii + iii + iv) E Short-term loans and advances i ii iii iv Dy i Loans and advances to related parties (see instructions) i ii Others ii iii Total Short-term loans and advances (i + ii) Eiii iv Short-term loans and advances included in Eiii which is a for the purpose of business or profession iva b not for the purpose of business or profession ivb Ñ given to a shareholder, being the beneficial owner of share, or to any concern or on behalf benefit of such shareholder as per section 2(22)(e) of I.T. Act ivc F Other current assets G Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F) Total Assets (1F+2G) F 2G II Page 6 DEBITS TO PROFIT AND LOSS ACCOUNT CREDITS TO PROFIT AND LOSS ACCOUNT Profit and Loss Account for the financial year 2014-15 (fill items 1 to 52 in a case where regular books of accounts are maintained, otherwise fill item 53) Part A-P& L 1 Revenue from ope....
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....ther benefit to employees in respect of which an expenditure has been incurred 14x xi Total compensation to employees (14i +14ii + 14iii +14iv + 14v + 14vi + 14vii + 14viii + 14xi 14ix+14x) xii Whether any compensation, included in 14xi, paid to xiia Yes/No non-resident If Yes, amount paid to non-residents xiib 15 Insurance i Medical Insurance 15i ii Life Insurance 15ii iii Keyman's Insurance 15iii Other Insurance including factory, office, car, goods, iv 15iv etc. v Total expenditure on insurance (15i + 15ii + 15iii + 15iv) 16 Workmen and staff welfare expenses 15v 16 17 Entertainment 18 Hospitality 17 18 19 Conference 20 Sales promotion including publicity (other than advertisement) 21 Advertisement 22 Commission 19 20 21 Paid outside India, or paid in India to a non-resident i i other than a company or a foreign company ii To others ii iii Total (i + ii) 22iii 23 Royalty Paid outside India, or paid in India to a non-resident i i other than a company or a foreign company ii To others ii iii Total (i + ii) 23iii 24 Professional/Consultancy fees / Fee for technical services Page 8 i Paid outside India, or paid in India to a non-resident other than a company or a foreign company ii ....
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....3b 53c 53d Part A-OI Other Information (optional in a case not liable for audit under section 44AB) 1 Method of accounting employed in the previous year (Tick) ☑ ☠mercantile cash 2 Is there any change in method of accounting (Tick) ▼ ☠Yes No 3 Effect on the profit because of deviation, if any, in the method of accounting employed in the previous year from accounting standards prescribed under section 145A 3 4 Method of valuation of closing stock employed in the previous year a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) c Is there any change in stock valuation method (Tick) ✓ ☠Yes ☠No 4d d Effect on the profit or loss because of deviation, if any, from the method of valuation prescribed under section 145A 5 Amounts not credited to the profit and loss account, being - a the items falling within the scope of section 28 5a b the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, where ....
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....] 7a 7b Expenditure laid out or expended wholly and exclusively NOT 7c Ñ for the purpose of business or profession [37(1)] Expenditure on advertisement in any souvenir, brochure, d tract, pamphlet or the like, published by a political party [37(2B)] 7d Expenditure by way of penalty or fine for violation of any law e 7e for the time being in force f Any other penalty or fine 7f g 6.0 Expenditure incurred for any purpose which is an offence or which is prohibited by law 7g h Expenditure incurred on corporate social responsibility (CSR) 7h i Amount of any liability of a contingent nature 7i j Any other amount not allowable under section 37 7j k Total amount disallowable under section 37 (total of 7a to 7j) 8 A. Amounts debited to the profit and loss account, to the extent disallowable under section 40 Amount disallowable under section 40 (a)(i), on 7k a account of non-compliance with the provisions of Chapter XVII-B Ðа Amount disallowable under section 40(a)(ia) on b account of non-compliance with the provisions of Chapter XVII-B Ab Amount disallowable under section 40(a)(iii) on c account of non-compliance with the provisions of Chapter XVII-B Ac Amount of tax or rate levied....
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....nancial corporation or a State Industrial investment corporation e Any sum payable as interest on any loan or borrowing from any scheduled bank 11d 11e f Any sum payable towards leave encashment 11f g Total amount disallowable under Section 43B(total of 11a to 11f) 11g 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax 12b c VAT/sales tax 12c d Any other tax 12d e Total amount outstanding (total of 12a to 12d) 13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 14 Any amount of profit chargeable to tax under section 41 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) Part A - QD Quantitative details (optional in a case not liable for audit under section 44AB) (a) In the case of a trading concern 1 Opening stock 2 Purchase during the previous year QUANTITATIVE DETAILS 3 Sales during the previous year 4 Closing stock 5 Shortage/ excess, if any (b) In the case of a manufacturing concern 6 Raw materials a Opening stock b Purchases during the previous year Consumption during the previous year d Sales during the previous year e Closing stock f Yield finish....
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....tions under Chapter VI-A a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto (9-10)] 12a b Part-C of Chapter VI-A [2 of Schedule VI-A and limited upto (9-10-2iii)] 12b c Total (12a+12b) [limited upto (9-10)] 12c 13 Total income (9 - 11-12c) 13 14 Income chargeable to tax at special rates (total of (i) of schedule SI) 14 15 Income chargeable to tax at normal rates (13 - 14) 15 16 Net agricultural income(4 of Schedule EI) 16 17 Losses of current year to be carried forward (total of xi of Schedule CFL) 17 18 Deemed total income under section 115JB (7 of Schedule MAT) 18 2iv 1 Page 13 TAXES PAID COMPUTATION OF TAX LIABILITY Part B - TTI Computation of tax liability on total income 1 a Tax Payable on deemed total Income under section 115JB (8 of Schedule MAT) b Surcharge on (a) above la 1b c Education cess, including secondary and higher education cess on (1a+1b) above d Total Tax Payable u/s 115JB (1a+1b+1c) 1c 1d 2 Tax payable on total income a Tax at normal rates on 15 of Part B-TI b Tax at special rates (total of col. (ii) of Schedule-SI) 2a 2b d Tax Payable on Total Income (2a + 2b) e Surcharge on 2d 2d 2e f Education cess, including secondary and higher education cess on....
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.... 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. I further declare that I am making this return in my capacity as and I am also competent to make this return and verify it. I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD) Place 15 TAX PAYMENTS Date A Details of payments of Advance Tax and Self-Assessment Tax Sign here → ADVANCE/ SELF ASSESSMENT TAX SI No (1) " iii NOTE BSR Code (2) Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (3) (4) (5) Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A or Form 26QB issued by Deductor(s)] Name of the Deductor Unique TDS Certificate Number Unclaimed TDS brought B SI Tax Deduction No Account Number forward (b/f) (TAN) of the TDS of the current fin. year Deductor TDS ON INCOME Fin. Year in which deducted Amount b/f (1) (2) (3) (4) (5) (6) (7) ....
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....et out for part of the year) b The amount of rent which cannot be realized 2b 2c 2d Ñ Tax paid to local authorities d Total (2b+2c) e Annual value (2a - 2d) 2e f Annual value of the property owned (own percentage share x 2e) 2f g 30% of 2f 2g h Interest payable on borrowed capital 2h i Total (2g+2h) j Income from house property 2 (2e – 2h) 2i 2j 3 Income under the head "Income from house property" a Rent of earlier years realized under section 25A/AA За b Arrears of rent received during the year under section 25B after deducting 30% c Total (1j+2j + 3a + 3b) 3b 3c Schedule BP A From business or profession other than speculative business and specified business 1 Profit before tax as per profit and loss account (item 45 of Part A-P&L) Computation of income from business or profession ད་པ་ཟམཟ་པ་ BUSINESS OR 2a Net profit or loss from speculative business included in 1 (enter -ve sign in case of loss) 2a 2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter -ve sign in case of loss) 2b 3 Income/receipts credited to profit and loss a House property За 1 Page S1 | account considered und....
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....16 +17 +18+19 +20 +21+22 +23+24) 25 26 Deduction allowable under section 32(1)(iii) 26 27 Amount allowable as deduction under section 32AC 27 28 29 20 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (item x(4) of Schedule ESR) (if amount deductible under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 24) Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of PartA-OI) Any amount disallowed under section 43B in any preceding previous 30 year but allowable during the previous year(10g of PartA-OI) 28 29 30 31 Deduction under section 35AC a Amount, if any, debited to profit and loss account 31a Page S2 b Amount allowable as deduction 31b Ñ Excess amount allowable as deduction (30b-30a) 31c 32 Any other amount allowable as deduction 32 33 Total (26+27+28 +29 +30 +31c+32) 33 34 Income (13+ 25-33) 34 35 Profits and gains of business or profession deemed to be under - i Section 44AE 35i ii Section 44B iii Section 44BB iv Section 44BBA V Section 44BBB vi Section 44D vii Section 44DA viii Chapter-XII-G (tonnage) 35ii 3....
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....r other realization during the previous year out of 3 or 4 Plant and machinery 15 30 40 50 60 80 100 (i) (ii) (iii) (iv) (v) (vi) (vii) Page S3 6 Amount on which depreciation at full rate to be allowed (3 + 4-5) (enter 0, if result is negative) Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 14 Total depreciation (10+11+12+13) 15 Expenditure incurred in connection with transfer of asset/ assets 16 Capital gains/ loss under section 50 (5+8-3-4-7-15) (enter negative only if block ceases to exist) 17 Written down value on the last day of previous year* (6+9 -14) (enter 0 if result is negative) Schedule DOA 1 Building Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) Block of assets Furniture and Intangible Ships fittings assets 2 Rate (%) 5 10 100 10 25 (i) (ii) (iii) (iv) (v) 20 (vi) 3 Written down value....
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....t (Schedule 1b DPM-16ii) Ñ Block entitled for depreciation @ 40 per cent (Schedule 1c DPM-16iii) d Block entitled for depreciation @ 50 per cent (Schedule DPM - 16iv) e Block entitled for depreciation @ 60 per cent (Schedule DPM-16v) 1d le f Block entitled for depreciation @ 80 per cent (Schedule 1f DPM-16vi) g Block entitled for depreciation @ 100 per cent (Schedule DPM - 16vii) h Total (la +1b+1c+1d+le+ 1f+1g) 2 Building a Block entitled for depreciation @ 5 per cent (Schedule DOA- 16i) 1h 2d 3 4 5 6 1g 1h 2a b Block entitled for depreciation @ 10 per cent (Schedule 2b DOA- 16ii) c Block entitled for depreciation @ 100 per cent (Schedule DOA- 16iii) d Total (2a+2b+2c) 3 Furniture and fittings (Schedule DOA- 16iv) 4 Intangible assets (Schedule DOA- 16v) 5 Ships (Schedule DOA- 16vi) 6 Total (1h+2d+3+4+5) 2c 2d 3 4 5 6 Schedule ESR Deduction under section 35 or 35CCC or 35CCD SI No Expenditure of the nature Amount, if any, debited to profit Amount of deduction allowable referred to in section and loss account (2) (3) (1) i 35(1)(i) ii 35(1)(ii) iii 35(1)(iia) iv 35(1)(iii) V vi 35(1)(iv) 35(2AA) Amount of deduction in excess of the amount debited to profit and loss account (4) = ....
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.... without indexation bii iii Expenditure wholly and exclusively in connection with transfer iv Total (i+ii + iii) biii biv Ñ Balance (5a-biv) 5c d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) 5d e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d) 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above a Full value of consideration b Deductions under section 48 ба i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii A5e Page S6 7 Ñ iv Total (i+ii + iii) Balance (6a - biv) biv 6c d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising 6d e out of sale of such asset to be ignored (Enter positive value only) Deduction under section 54D/54G/54GA 6e f STCG on....
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.... indexed bonds issued by Government) a Full value of consideration За A6f A7 A8 A9 A10 Ble B2e b Deductions under section 48 iCost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bibii +biii) biv c Balance (3a - biv) 3c d Deduction under sections 54EC (Specify details in item D below) 3d e LTCG on bonds or debenture (3c - 3d) B3e From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 4 112(1) is applicable or unit of a Mutual Fund transferred on or before 10-07-2014 (taxable @ 10% without indexation benefit) a Full value of consideration b Deductions under section 48 4a Page S7 5 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi+bii +biii) biv Ñ Balance (4a-biv) d Deduction under sections 54EC (Specify details in item D below) 4c 4d e Long-term Capital Gains on assets at B4 above (4c - 4d) B4e For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign....
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....3e/B4c/B5e/B6c/B6f/B7e/B8 B7e B8 III Total amount of LTCG not chargeable to tax in India as per DTAA B9 10 Total long term capital gain [B1e +B2e+ B3e +B4e + B5c + B6e + B7e+ B8-B9] (In case of loss take the figure to 9xi of schedule CFL) B10 C C Income chargeable under the head "CAPITAL GAINS" (A10 + B10) (take B10 as nil, if loss) D Information about deduction claimed 1 In case of deduction u/s 54B/54D/54EC/54G/54GA give following details a Section under which deduction claimed i Cost of new asset la amount of deduction ai ii Date of its acquisition/construction aii dd/mm/yyyy b iii Amount deposited in Capital Gains Accounts Scheme before due date Section under which deduction claimed aiii 1b amount of deduction Page S8 OTHER SOURCES i Cost of new asset bi ii Date of its acquisition/construction bii dd/mm/yyyy iii Amount deposited in Capital Gains Accounts Scheme before due date biii c Total deduction claimed (1a + 1b) 1c 15% 30% positive) 1 2 3 E Set-off of current year capital losses with current year capital gains (excluding amounts included in A7 & B9 which is chargeable under DTAA) Short term capital loss set off Long term capital loss set off Current year's capital Gain of ....
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....under section 57 (other than those relating to income under 1fi, 1fii & 1fiii for non-residents) Page S9 | CURRENT YEAR LOSS ADJUSTMENT i Expenses/Deductions ii Depreciation iii Total hi hii hiii i - Income from other sources (other than from owning race horses and amount chargeable to tax at special rate) (1g – hiii) (If negative take the figure to 4i of schedule CYLA) li 2 Income from other sources (other than from owning and maintaining race horses) (1fiv + 1i) (enterli as nil, if negative) 2 3 Income from the activity of owning race horses a Receipts b Deductions under section 57 in relation to (4) За 3b Ñ |Balance (3a – 3b) (if negative take the figure to 10xi of Schedule CFL) 4 Income under the head "Income from other sources" (2 + 3c) (take 3c as nil if negative) Schedule CYLA Details of Income after Set off of current year losses Sl.No Head/ Source of Income i Loss to be set off ii House property Income of current year (Fill this column only if income is zero or positive) House property loss of the current year set off 3Ñ 4 Business Loss (other than speculation or specified business loss) of the current year set off Current Other sources loss (oth....
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..../MM/YYYY) (DD/MM/YYYY) 2 Rate of dividend, declared, distributed or paid 3 Amount of dividend declared, distributed or paid 4 DIVIDEND DISTRIBUTION TAX Tax payable a on dividend declared, Amount of reduction as per section 115-0(1A) payable under section 115-0 on (3-4) b Surcharge on 'a' Additional income-tax @15% 5 distributed or paid Ñ Education cess on (a+b) d Total tax payable (a+b+c) 6 7 Interest payable under section 115P Additional income-tax and interest payable (5d+6) 8 Tax and interest paid 9 Net payable/refundable (7-8) Date 1 10 Date(s) of deposit of dividend distribution tax (DD/MM/ YYYY) Date 2 (DD/MM/ YYYY) Date 1 (DD/MM/ YYYY) Date 2 (DD/MM/ YYYY) Date 1 (DD/MM/ YYYY) Date 2 (DD/MM/ YYYY) 11 Name of Bank and Branch 12 BSR Code 13 Serial number of challan 14 Amount deposited Schedule- BBS SI TAX ON BUY BACK OF SHARES (i) Description (ii) 1 Date of payments of any consideration to the shareholder on buy back of share back (iii) (DD/MM/YYYY) back (iv) (DD/MM/YYYY) 2 Amount of consideration paid by the company on buy- back of shares Details of tax on distributed income of a domestic company on buy back of shares, not listed on stock exchange Details of 1st buy- Detai....
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....E Please refer to the instructions for filling out this schedule. Details of Foreign Assets and Income from any source outside India SI No Name and Code Address of holder the Bank name Owner/ Beneficial owner/ Beneficiary Schedule FA OF FOREIGN A Details of Foreign Bank Accounts held (including any beneficial interest) at any time during the previous year Country Name and Account| Status- Interest taxable and offered in this return Amount Schedule Account Account Peak Balance Number opening Interest date (1) (2) (3) (4) (5) (6) (7) During the Year (in rupees) (8) accrued in the account where offered Item number of schedule (9) (10) (11) (12) Page S17 0 (ii) B SI No Name and code Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the previous year Country Nature of Name and entity Address of the Entity Direct/ Beneficial Nature of Interest- Date Total since held Investment (1) (2) (3) (4) owner/ Beneficiary (5) (at cost) (in rupees) Income accrued from such Interest (6) (7) (8) (i) Nature of Income taxable and offered in this return Income Amount Schedule Item number of where offered schedule (10) (11) (12) Direct/ Beneficial (ii)....
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....his return Amount Whether taxable in your hands? Schedule where offered Item number of schedule (1) (2) (3) (4) (5) (6) (7) (8) (9) (i) (ii) NOTE Please refer to instructions for filling out this schedule Page S18 FILING STATUS PERSONAL INFORMATION FORM ITR-7 INDIAN INCOME TAX RETURN [For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) or 139(4E)] (Please see rule 12 of the Income-tax Rules, 1962) (Also see attached instructions for guidance) Assessment Year 2015-16 Part A-GEN Name (as mentioned in deed of creation/establishing/incorporation/formation) Flat/Door/Block No Road/Street/Post Office Town/City/District Name Of Premises/Building/Village Area/Locality State Pin code PAN Date of formation/incorporation (DD/MM/YYYY) Status (see instructions para 11b) Office Phone Number with STD code/Mobile No. 1 Fax Number/Mobile No. 2 Income Tax Ward/Circle Email Address 1 Email Address 2 1 Details of the projects/institutions run by you SI. Name of the project/institution Nature of activity (see instruction para 11d) Classification (see instructions para 11d) Approval/ Notification/ Registration No. Approving/ registering Auth....
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....itution eligible for exemption u/s 10(23C)(iiiad) and 110(23C)(iiiae) Tick, if applicable Section Name of the University/ Educational Institution/ Hospital/ Aggregate annual receipts Other Institution (Rs.) 10(23C)(iiiad) i ii iii 10(23C)(iiiae) i ii iii i Whether Registered u/s 12A/12AA? ☠No ☠Yes ii If yes, then enter Registration No. iii Commissioner/Director of Income-tax (Exemptions) who granted registration iii Date of Registration (DD/MM/YYYY) iv Whether activity is,- ☠charitable, ☠religious or ☠both? Please tick ☑ as applicable. Di Whether approval obtained under section 35? ☠Yes ☠No ii If yes, then enter the relevant clause of section 35 and Registration No. iii Date of Approval (DD/MM/YYYY) iv | Approving Authority V Whether research is,- ☠Scientific, ☠Social Science or ☠Statistical? Please tick ✓ as applicable vi In case of business activity in research, whether it is □ Incidental or ☠Not incidental? Please tick ☑ as applicable i Whether approval obtained u/s 80G? ☠Yes ☠No E ii If yes, then enter Approval No. iii Date of Approval (DD/MM/YYYY) F Gi Whether a political part....
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....Bi) of schedule VC] | 8 9 Application of income for charitable or religious purposes i Amount applied to charitable or religious purposes in India during the previous year Revenue Account 9i Amount applied to charitable or religious purposes in India during the previous year- ii Capital Account [Excluding application from Borrowed Funds and amount exempt u/s 11(1A)] 9ii iii Amount applied to charitable or religious purposes in India during the previous year Capital Account (Repayment of Loan) 9iii iv Amount deemed to have been applied to charitable or religious purposes in India during the previous year as per clause (2) of Explanation to section 11(1) 9iv a If (iv) above applicable, whether option to be exercised in writing before due date to the Assessing Officer ☠Yes ☠No v 9v Amount accumulated or set apart for application to charitable or religious purposes to the extent it does not exceed 15 per cent of income derived from property held in trust/ institution under section 11(1)(a)/11(1)(b) [restricted to the maximum of 15% of (7-8) above] Amount in addition to amount referred to in (iv) above, accumulated or set apart for vi specified purposes if all the conditions....
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....icable (7 of Schedule MAT/ 4 of Schedule AMT) 1a 1b 1b Surcharge on (a) above 1c Education Cess on (1a+1b) above 1c 1d 1d Total Tax Payable u/s 115JB or 115JC as applicable (1a+1b+1c) TAX LIABILITY 2 Tax payable on total income a Tax at normal rates on (28 - 29 - 30) of Part B-TI 2a b Tax at special rates (total of (ii) of Schedule-SI) 2b Tax on anonymous donation u/s 115BBC @30% on 29 of Part 2c Ñ B-TI d Tax at maximum marginal rate on 30 of Part B-TI 2d e Rebate on agricultural income [applicable if (25-26) of Part B-TI exceeds maximum amount not chargeable to tax] 2e f Tax Payable on Total Income (2a + 2b+2c+2d − 2e) 2f 3 Surcharge on 2f 3 Page 4 BANK ACCOUNT TAXES PAID 4 Education cess, including secondary and higher education cess on (2f+3) 5 Gross tax liability (2f+3+4) 6 Gross tax payable (higher of 5 and 1d) 7 Credit under section 115JAA/115JD of tax paid in earlier years (if 5 is more than 1d) | (5 of Schedule MATC/AMTC) 8 Tax payable after credit under section 115JAA/115JD [ (6 – 7)] 9 Tax relief a Section 90/90A (2 of Schedule TR) b Section 91 (3 of Schedule TR) c Total (9a9b) 10 Net tax liability (8 - 9c) 4 5 6 7 8 9a 9b 9c 10 11 Interest payable a For d....
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....ere return is furnished under section 92CD) Place Date Sign here → Page 5 18 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax SI BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) No (1) (2) (3) (4) (5) ADVANCE/ SELF ASSESSMENT TAX i ii iv NOTE Enter the totals of Advance tax and Self-Assessment tax in Sl No. 13a & 13d of Part B-TTI Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued by Deductor(s) or Form 26QB] Name of the Deductor Unique TDS Certificate Number Unclaimed TDS brought TDS of the current fin. year B SI Tax Deduction No Account Number forward (b/f) (TAN) of the Fin. Year in Deductor TDS ON INCOME which deducted Amount b/f (1) (2) (3) (4) (5) (6) (7) i Amount out of (6) or (7) being claimed this Year (only if corresponding income is being offered for tax this year) (8) Amount out of (6) or (7) being carried forward (9) ii Please enter total of column (8) of Schedule-TDS in 13b of Part B-TTI Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] NOTE C SI No TCS ON INCOME (1) j Tax Deduction and Tax Name of the Collector Collection Account Number of the Collecto....
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....˜ Yes ☠No ☠Yes ☠No Page S1 TOTAL D Other investments as on the last day of the previous year SI Name and address of the No concern Whether the concern is a company Class of shares held Number of shares held Nominal value of investment (tick as applicable ☑) (1) (2) (3) (4) i ☠Yes No ii iii iv ☠Yes ☠No Yes ☠No Yes ☠No (5) (6) V TOTAL E Voluntary contributions/donations received in kind but not converted into investments in the specified modes u/s 11(5) within the time provided SI.N Name and address of the 0 (1) i donor Value of contribution/donation (3) Amount out of (3) invested Balance to be treated as in modes prescribed under income under section 11(3) section 11(5) (4) (5) ii iii iv TOTAL Schedule K Statement of particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or Institution Name(s) of author(s) / founder(s) / Settlor(s) and address(es), if alive A Sl. Name and address PAN B Sl. Name(s) of the person(s) who was / were trustee(s) / manager(s) during the previous year(s) Name and address PAN Name(s) of the person(s) who has / have made substantial contribution to the trust / ins....
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....PIN Code 1 Is the property co-owned? ☠Yes ☠No (if "YES" please enter following details) Your percentage of share in the property Name of Co-owner(s) PAN of Co-owner(s) (optional) Percentage Share in Property I HOUSE PROPERTY II (Tick) ☑if let out ☠deemed let out Name(s) of Tenant (if let out) PAN of Tenant(s) (optional) I II a Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, lower of the two if let out for part of the year) la b The amount of rent which cannot be realized 1b Ñ Tax paid to local authorities 1c d Total (1b+1c) 1d e Annual value (1a – 1d) (nil, if self-occupied etc. as per section 23(2)of the Act) le f 30% of le 1f 1g g Interest payable on borrowed capital h Total (1f1g) i Income from house property 1 (lf – li) 1h li Page S3 Address of property 2 2 Is the property co-owned? ☠Yes Town/City ☠No (if "YES" please enter following details) State PIN Code Your percentage of share in the property. Name of Co-owner(s) PAN of Co-owner(s) (optional) Percentage Share in Property I II (Tick) ☑ if let out ☠deemed let out ☠Name(s) of Tenant (if let out) PAN....
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....enditure on transfer biii iv Total (bi+bii +biii) biv c Balance (2a- biv) 2c d Exemption u/s 11(1A) 2d e Long-term capital gains where proviso under section 112(1) is applicable (2c - 2d) 3 Total long term capital gain (B1e + B2e) B2e B3 C Income chargeable under the head “CAPITAL GAINS†(45 + B3) (enter B3 as nil, if loss) C Schedule OS 1 Income Income from other sources a Dividends, Gross b Interest, Gross la 1b Ñ Rental income from machinery, plants, buildings, etc., Gross 1c d Others, Gross (excluding income from owning race horses)Mention the source OTHER SOURCES i Income from winnings from lotteries, crossword puzzles 1di etc. ii 1dii iii 1diii iv Total (1di + 1dii+ 1diii) 1div e Total (1a 1b + 1c + 1div) le f Income included in ‘1e' chargeable to tax at special rate (to be taken to schedule SI) i Income from winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. (u/s 115BB) li ii Any other income under chapter XII/XII-A 1 fii iii Income included in ‘1e' chargeable to tax at special rate (1fi +1fii) 1 fiii g Gross amount chargeable to tax at normal applicable rates (1e-1fiii) 1g h Deductions under section 57 (other than tho....
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....s or profession A From business or profession other than speculative business and specified business Profit before tax as per profit and loss account INCOME FROM BUSINESS OR PROFESSION 1 2 Net profit or loss from speculative business included in 1 (enter-ve sign in case of loss) 2 3 Net profit or loss from Specified Business u/s 35AD included in 1 (enter -ve sign in case of loss) 3 4 Profit or loss included in 1, which is referred to in section 44AD/44AE 4 5 Income credited to Profit and Loss account (included in 1) which is exempt a share of income from firm(s) b Share of income from AOP/ BOI d Total exempt income c Any other exempt income 6 Balance (1-2-3-4-5d) 5a 5b 5c 5d Expenses debited to profit and loss account 7 7 considered under other heads of income 8 Expenses debited to profit and loss account which relate to exempt income 8 9 Total (7+8) 9 10 Adjusted profit or loss (6+9) 10 11 Deemed income under section 33AB/33ABA/35ABB 11 12 Any other item or items of addition under section 28 to 44DA 12 13 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which company....
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....ENT 1 Loss to be adjusted -> i House property ii iii iv Business (excluding speculation income and income from |specified business) Speculation income Specified business income Short-term capital V gain vi Long term capital gain vii Other sources (excluding profit from owning race horses and winnings from lottery) viii Profit from owning ix X and maintaining race horses Total loss set-off Loss remaining after set-off Page S7 MAT CREDIT MINIMUM ALTERNATE TAX Schedule MAT 1 Computation of Minimum Alternate Tax payable under section 115JB Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule VI to the Companies Act, 1956 (If yes, write ‘Y', if no write ‘N') Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies, accounting 2 standards and same method and rates for calculating depreciation have been followed as have been adopted for preparing accounts laid before the company at its annual general body meeting? (If yes, write ‘Yâ€, if no write ‘N' 3 Profit after tax as shown in the Profit and Loss Account 4 Additions (if debited in profit and loss account) Income ....
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....e year [enter 4(C)x] 6 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)x] 5 6 Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC 1 Total Income as per item 25 of PART-B-TI 2 Adjustment as per section 115JC(2) a Deduction Claimed under any section included in Chapter 2a VI-A under the heading "C.-Deductions in respect of certain incomes" b Deduction Claimed u/s 10AA 2b c Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed 2c d Total Adjustment (2a+ 2b+2c) 2d 3 Adjusted Total Income under section 115JC(1) (1+2d) 4 Tax payable under section 115JC [18.5% of (3)] (In the case of Individual, HUF, AOP, BOI, AJP this is applicable if 3 is greater than Rs. 20 lakhs) Schedule AMTC Computation of tax credit under section 115JD 1 Tax under section 115JC in assessment year 2015-16 (1d of Part-B-TTI) 2 Tax under other provisions of the Act in assessment year 2015-16 (5 of Part-B-TTI) 1 2 3 3 4 - 3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] 4 Utilisation of AMT credit Available (Sum of AMT credit utiliz....
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....here DTAA is not applicable (section 91) (Part of total| of 1(d)) 3 2 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below a Amount of tax refunded 4 Yes/No b Assessment year in which tax relief allowed in India NOTE â–¶Please refer to the instructions for filling out this schedule. Details of Foreign Assets and Income from any source outside India Schedule FA A Details of Foreign Bank Accounts held (including any beneficial interest) at any time during the previous year DETAILS OF FOREIGN ASSETS SI Country Name and Account Status- Account Account Peak No Name and Code Address of holder Owner/ Number the Bank name Beneficial owner/ Beneficiary opening Balance date During the Year (in rupees) Interest accrued in the account Schedule Interest taxable and offered in this return Amount where offered Item number of schedule (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (ii) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the previous year Country Nature of Name and SI Nature of No Name and....