TaxTMI 
TaxTMI 
CBDT notifies new Income Tax Return Forms for AY 2017-18
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....have been reduced from the existing nine to seven forms. The existing ITR Forms ITR-2, ITR-2A and ITR-3 have been rationalized and a single ITR-2 has been notified in place of these three forms. Consequently, ITR-4 and ITR-4S (Sugam) have been renumbered as ITR-3 and ITR-4 (Sugam) respectively. There is no change in the manner of filing of ITR Forms as compared to last year. All these ITR Forms are to be filed electronically. However, where return is furnished in ITR-1 (Sahaj) or ITR-4 (Sugam), the following persons have an option to file return in paper form:- (i) an individual of the age of 80 years or more at any time during the previous year; or (ii) an individual or HUF whose income does not exceed five lakh rupees and who has not claimed any refund in the return of income, The notified ITR Forms are available on the department's official website www.incometaxindia.gov.in (Meenakshi J Goswami) Commissioner of Income Tax (Media and Technical Policy) Official Spokesperson, CBDT. ============= Document 1 FORM ITR-1 SAHAJ INDIAN INCOME TAX RETURN [For Individuals having Income from Salaries, one house property, other sources (Interest et....
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.... - OTHER INFORMATION Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) D14 Sl. IFS Code of Name of the Bank the Bank I II III Account Number (of 9 digits or more as per CBS system of the bank) Cash deposited during 09.11.2016 to 30.12.2016 (if aggregate cash deposits during the period ≥ Rs.2 lakh) (tick one account for refund) Schedule IT Details of Advance Tax and Self-Assessment Tax payments R1 R2 R3 R4 R5 BSR Code Col (1) Date of Deposit (DD/MM/YYYY) Col (2) Serial Number of Challan Col (3) Tax paid Col (4) Schedule TDS Details of TDS/TCS [As per Form 16/16A/27D issued by Deductor(s)/Employer(s)/Collector(s)] TAN of deductor Name of the Deductor/Collector Col (1) Col (2) T1 T2 T3 Amount which is subject to tax deduction/collection Col (3) Deduction/ collection year Tax Deducted/ collected Col (4) Col (5) Amount out of (5) claimed this Year Col (6) Amount claimed in the hands of spouse if section 5A is applicable Col (7) Stamp Receipt No., Seal, Date & S....
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....dential Status (Tick) ☑ (e) Resident ☠Non-Resident ☠Resident but Not Ordinarily Resident 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 ☠(1) Name of the representative (2) Address of the representative No If yes, furnish following information - (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 to maintain accounts as per section 44AA? ☠Yes (b) Are you liable for audit under section 44AB? (Tick) ▼ (Tick) ☠Yes ☠No ☠No ☠Yes ☠No (c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) ☑ If Yes, furnish the following information below ☠Yes ☠No (1) Date of furnishing of the audit report (DD/MM/YYYY) ....
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....+ biii) biv 2c c Total investments (aiii + biv) 3 Current assets, loans and advances a Current assets 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 biv iv Total (bi+bii + biii) 3c c Total of current assets, loans and advances (av + biv) d Current liabilities and provisions i Current liabilities A Sundry Creditors B Liability for Leased Assets iA ᎥᴠC Interest Accrued on above iC D Interest accrued but not due on loans ᎥᎠiE E Total (iA+iB + iC + ....
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....3 Closing Stock 2xi i Raw material ii Work-in-progress iii Finished goods Total (3i+3ii + 3iii) 4 Total of credits to profit and loss account (1C + 2xi + 3iv) 5 Opening Stock i Raw material ii Work-in-progress iii Finished goods iv Total (5i 5ii + 5iii) 6 Purchases (net of refunds and duty or tax, if any) 3i 3ii 3iii 3iv 4 5i 5ii 5iii 7 Duties and taxes, paid or payable, in respect of goods and services purchased i Custom duty 7i 5iv 6 DEBITS TO PROFIT AND LOSS ACCOUNT ii Counter veiling duty 7ii Page 4 iii Special additional duty iv Union excise duty v Service tax vi VAT/Sales tax vii Any other tax, paid or payable viii Total (7i+ 7ii + 7iii + 7iv + 7v + 7vi + 7vii) 8 Freight 9 Consumption of stores and spare parts 10 Power and fuel 11 Rents 12 Repairs to building 13 Repairs to machinery 14 Compensation to employees i Salaries and wages ii Bonus 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 1....
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....es paid or payable (36i + 36ii + 36iii + 36iv + 36v) |36vi 37 Audit fee 37 38 Other expenses (specify nature and amount) i ii i ii iii Total (i + ii) 38iii 39 Bad debts (specify PAN of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) 39i 39ii 39iii Others (more than Rs. 1 lakh) where iv 39iv PAN is not available v Others (amounts less than Rs. 1 lakh) 39v vi Total Bad Debt (39i + 39ii + 39iii + 39iv + 39v) 39vi 40 Provision for bad and doubtful debts 40 41 Other provisions 41 42 Profit before interest, depreciation and taxes [4 − (5iv + 6 + 7viii + 8 to 13 + 14xi + 15v + 16 to 21 + 22iii + 23iii + 24iii + 25 to 35 + 36vi + 37 + 38iii + 39vi + 40 + 41)] 42 43 Interest i Paid outside India, or paid in India to a non-resident i other than a company or a foreign company ii ii To others iii Total (i + ii) 44 Depreciation and amoritisation 45 Profit before taxes (42 - 43iii - 44) 46 Provision for current tax 47 Provision for Deferred Tax and deferred liability 48 Profit after tax (45-46-47) 49 Ba....
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....dited to profit and loss account (5a+5b+5c+5d+5e) 5f Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-fulfilment of conditions specified in relevant clauses a Premium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)] ба b Premium paid for insurance on the health of employees [36(1)(ib)] 6b Any sum paid to an employee as bonus or commission for c services rendered, where such sum was otherwise payable to him as profits or dividend [36(1)(ii)] 6c d Any amount of interest paid in respect of borrowed capital [36(1)(iii)] 6d e Amount of discount on a zero-coupon bond [36(1)(iiia)] бе f Amount of contributions to a recognised provident fund [36(1)(iv)] 6f Amount of contributions to an approved superannuation g 0.0 6g fund [36(1)(iv)] h Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] 6h i Amount of contributions to an approved gratuity fund [36(1)(v)] 6i j Amount of contributions to any other fund 6j Any sum received from employee....
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.... Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] Ad Ae f Amount paid as wealth tax [40(a)(iia)] Af g Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) Ag h Amount of interest, salary, bonus, commission or remuneration paid to any partner or member [40(b)] iAny other disallowance Ah Ai j Total amount disallowable under section 40(total of Aa to Ai) 8Aj B Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B 9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A a Amounts paid to persons specified in section 40A(2)(b) 9a Amount paid in excess of twenty thousand rupees otherwise b than by account payee cheque or account payee bank draft under section 40A(3) – 100% disallowable 9b c Provision for payment of gratuity [40A(7)] 9c any sum paid by the assessee as an employer for setting up or d as contribution to any fund, trust, company, AOP, or BOI or Society or any other institution [40A(9)] 9d e Any other disallow....
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....-QD Quantitative details (optional in a case not liable for audit under section 44AB) QUANTITATIVE DETAILS (a) In the case of a trading concern 1 Opening stock 2 Purchase during the previous year 3 Sales during the previous year 4 Closing stock 5 Shortage/ excess, if any (b) In the case of a manufacturing concern 6 Raw materials 7 a Opening stock b Purchases during the previous year c Consumption during the previous year d Sales during the previous year e Closing stock f Yield finished products g Percentage of yield h Shortage/ excess, if any Finished products/By-products a opening stock b purchase during the previous year e quantity manufactured during the previous year d sales during the previous year e closing stock f shortage/excess, if any Part B - TI Computation of total income INCOME 1 Salaries (6of Schedule S) 2 Income from house property (3b of Schedule-HP) (enter nil if loss) 3 Profits and gains from business or profession 1 2 1 2 3 4 5 6a 6b 6c 6d 6e 6f 6g 6h 7a 7b 7c 7d 7e 7f Page 9 Profit and gains from busine....
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....(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 COMPUTATION OF TAX LIABILITY a Tax payable on deemed total income under section 115JC (4 of Schedule AMT) b Surcharge on (a) (applicable if 3 of schedule AMT exceeds 1 crore) la 1b c Education Cess, including secondary and higher education cess on (1a+1b) above 1c d Total Tax Payable on deemed total income (1a+1b+1c) 2 Tax payable on total income 1d a Tax at normal rates on 17 of Part B-TI b Tax at special rates (total of (ii) of Schedule-SI) 2a 2b Ñ Rebate on agricultural income [applicable if (14-15) of Part B-TI exceeds maximum amount not chargeable to tax] 2c d Tax Payable on Total Income (2a + 2b - 2c) 2d e Rebate under section 87A....
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....cated 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 I, account number VERIFICATION son/daughter of 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 2017-18. 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 → 16 If the return has been prepared by a Tax Return Preparer (TRP) give further details below: Identification No. of TRP Name of TRP Counter Signature of TRP If TRP is entitled for any reimb....
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....of Part B-TTI NOTE: PLEASE FILL SCHEDULES TO THE RETURN FORM (PAGES S1-S20) AS APPLICABLE Page 12 HOUSE PROPERTY 2 Schedule S SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Details of Income from Salary Name of Employer PAN of Employer (optional) SALARIES Address of employer Town/City State 1 Salary (Excluding all exempt/ non-exempt allowances, perquisites & profit in lieu of salary as they are shown separately below) 1 2 Allowances not exempt (refer Form 16 from employer) 2 3 Value of perquisites (refer Form 16 from employer) 3 4 Profits in lieu of salary (refer Form 16 from employer) 6 Income chargeable under the Head 'Salaries' (1 + 2 + 3 + 4-5) 7 Allowances exempt under section 10 (Not to be included in 6 above) 4 5 Deduction u/s 16 (Entertainment allowance by Government and tax on employment) 5 6 7 i Travel concession/assistance received [(sec. 10(5)] 7i ii Tax paid by employer on non-monetary perquisite [(sec. 10(10CC)] iii Allowance to meet expenditure incurred on house rent [(sec. 10(13A)] iv Other allowances 7ii 7iii 7iv Schedule HP Details of Incom....
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.... Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head Schedule BP Computation of income from business or profession A From business or profession other than speculative business and specified business 1 Profit before tax as per profit and loss account (item 45 and 53 of Part A-P&L) 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 a Salaries За Income/ receipts credited to profit and loss b House property 3b 3 account considered under other heads of income/chargeable u/s 115BBF c Capital gains 3Ñ d Other sources e u/s 115BBF 3d Зе Profit or loss included in 1, which is referred to in section 4 44AD/44ADA/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 ....
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....) 22 23 24 25 Total (14+ 15 + 16 + 17 + 18 +19 +20 +21+22 +23+24) 25 26 27 26 Deduction allowable under section 32(1)(iii) 27 Deduction allowable under section 32AD Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (item 28 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) 28 Any amount disallowed under section 40 in any preceding 29 previous year but allowable during the previous year(8B of 29 PartA-OI) Any amount disallowed under section 43B in any preceding 30 previous year but allowable during the previous year(10g of 30 PartA-OI) 31 Deduction under section 35AC a Amount, if any, debited to profit and loss account 31a b Amount allowable as deduction 31b Ñ Excess amount allowable as deduction (31b-31a) 31c 32 Any other amount allowable as deduction 33 Total (26+27+28 +29 +30 +31c+32) 34 Income (13 + 25 - 33) 35 Profits and gains of business or profession deemed to be under - 32 33 34 i Section 44AD i....
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....g after set off (i – iv) - NOTE Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head Schedule DPM Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) 1 Block of assets 2 Rate (%) Plant and machinery 15 30 40 50 60 80 100 (i) (ii) (iii) (iv) (v) (vi) (vii) DEPRECIATION ON PLANT AND MACHINERY 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 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 depreciatio....
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....e Block entitled for depreciation @ 60 per cent le Schedule DPM - 15 v) f Block entitled for depreciation @ 80 per cent 1f Schedule DPM - 15vi) g Block entitled for depreciation @ 100 per cent Schedule DPM - 15 vii) 1g h Total depreciation on plant and machinery ( 1a + 1b + 1c+1d+ 1e+1f+1g) 2 Building 1h a Block entitled for depreciation @ 5 per cent (Schedule DOA- 12i) 2a b Block entitled for depreciation @ 10 per cent (Schedule DOA- 12ii) 2b c Block entitled for depreciation @ 100 per cent (Schedule DOA- 12iii) 2c d Total depreciation on building (total of 2a + 2b + 2c) 2d 3 3 Furniture and fittings (Schedule DOA- 12 iv) 4 Intangible assets (Schedule DOA- 12v) 4 5 Ships (Schedule DOA- 12 vi) 6 Total depreciation ( 1h+2d+3+4+5) 5 6 Page S5 Schedule DCG Deemed Capital Gains on sale of depreciable assets 1 Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 17i) la b Block entitled for depreciation @ 30 per cent (Schedule DPM - 17ii) 1b c Block entitled for depreciation @ 40 per cent (Schedule DPM - 17iii) 1c d Bloc....
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.... 3 c Short term capital gains from slump sale (2a-2b) A2c 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 За b Deductions under section 48 i Cost of acquisition without indexation 4 ii Cost of Improvement without indexation iii Expenditure wholly and exclusively in connection with transfer iv Total (i+ii + iii) Ñ Balance (3a - biv) d e 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 be ignored (Enter positive value only) bi bii biii biv 3c 3d Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) 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 pai....
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.... Capital Gains account Amount not used for new asset or remained unutilized in Capital gains account (X) i 2013-14 54D/54G/54GA ii 2014-15 54B 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 FOR NON-RESIDENTS- STCG included in A1-A7 but not chargeable to tax as per DTAA Sl. Country name, code Article of DTAA Whether Tax Residency Item No. A1 to A7 above in Amount of Certificate obtained? which included STCG A6g A7 Page S7 Long-term Capital Gains I II Ale/A2c/A3e/A4a/A4b/A5e/A6g/A7 Ale/A2c/A3e/A4a/A4/A5e/A6g/A7 III Total amount of STCG not chargeable to tax as per DTAA 9 Total Short-term Capital Gain (Ale+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 -A8) B Long-term capital gain (LTCG) (Items 5, 6, 7 & 10 are not applicable for residents) 1 From sale of land or building or both a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purp....
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....or 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 6a 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 (6a-biv) 6c A8 A9 Page S8 d Deduction under sections 54EC/54EE /54F (Specify details in item D 6d e Long-term Capital Gains on assets at 6 above in case of NON-REESIDENT (6c – 6d) B6e 7 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) 7a b Less deduction under section 115F (Specify details in item D below) 7b Ñ Balance LTCG on sale of specified asset (7a – 7b) d LTCG on sale of asset, other than specified asset (computed without indexation) Less deduction under section 115F (Specify details in item D below) e f Bala....
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....ed i Cost of new asset la amount of deduction ai ii Date of its acquisition/construction iii Amount deposited in Capital Gains Accounts Scheme before due date aii dd/mm/yyyy aiii b Section under which deduction claimed i Cost of new asset 1b amount of deduction 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 E Set-off of current year capital losses with current year capital gains (excluding amounts included in 48 & B10 which is chargeable under DTAA) Sl. Type of Capital Gain Gain of current year (Fill this column Short term capital loss set off Long term capital loss set off only if computed figure is positive) 15% 30% applicable rate 10% 20% Current year's capital gains remaining after set off (7=1-2-3-4-5- 6) Page S9 Loss to be set off (Fill this row iif figure computed is → negative) ii 15% iii Short term 30% capital gain iv a....
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.... Income chargeable to tax u/s 115BBE 1 fiii iv Income from patent chargeable u/s 11BBF 1fiv 1fv v Any other income chargeable to tax at the rate specified under Chapter XII/XII-A vi FOR NON-RESIDENTS- Income chargeable to be taxed under DTAA SI. Country Article Rate of tax Whether TRC Corresponding section of the Amount of name, code of DTAA under DTAA obtained? Act which prescribes rate income I II III Total amount of income chargeable to tax under DTAA 1fvi Page S10 vii Income included in 'le' chargeable to tax at special rate (1fi +1fii + 1fiii+1fiv+1fv+1fvi) g Gross amount chargeable to tax at normal applicable rates (1e-1fvii) h Deductions under section 57 (other than those relating to income under 1fi, 1fii, 1fiii, 1fiv, 1fv, & Ifvi) 1fvii 1g 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 race horses) (1fiv + 1i) (enter li as nil, if negative....
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....f Income after Set off of Brought Forward Losses of earlier years Income after set off, if Brought forward loss set Brought forward Brought forward any, of current year's off losses as per 5 of Schedule CYLA) 1 depreciation set off allowance under section 35(4) set off 2 3 4 Salaries ii House property Business (excluding speculation (5ii of schedule CYLA) (5iii of schedule CYLA) iii income and income from specified business) (5iv of schedule CYLA) iv Speculation Income (5v 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) 5-1-2-3-4 Current year's income remaining after set off 5 Page S11 V Specified Business Income vi Short-term capital gain taxable @ 15% vii Short-term capital gain taxable @ 30% (5viii of schedule CYLA) viii Short-term capital gain taxable at applicable rates (5ix of schedule CYLA) Long-term capital gain taxable @ ix (5x of schedule CYLA) 10% X Long term capital gain taxable @ 20% (5xi of sc....
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....S Sl. No. (i) Amount of depreciation set-off against the current year income (4) carried forward to the next year (5) Allowance under section 35(4) Amount of brought forward unabsorbed allowance (6) Amount of allowance set-off against the current year income (7) Balance Carried forward to the next year (8) (3xiii of BFLA) Effect of Income Computation Disclosure Standards on profit (4xiii of BFLA) ICDS (ii) Amount (+) or (-) (iii) Page S12 I Accounting Policies II Valuation of Inventories III Construction Contracts IV Revenue Recognition V Tangible Fixed Assets VI Changes in Foreign Exchange Rates VII Government Grants VIII Securities IX Borrowing Costs X 11. Provisions, Contingent Liabilities and Contingent Assets Total Net effect (I+II+III+IV+V+VI+VII+VIII+IX+X) Schedule 10A Deduction under section 10A Deduction in respect of units located in Special Economic Zone DEDUCTION U/S 10A SI Undertaking Assessment year in which unit begins to manufacture/produce SI Amount of deduction a ....
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....pect of profits of an undertaking referred to in section 80-IA(4)(vi) [Cross-country natural gas distribution network] d2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) e Total deductions under section 80-IA (a1 + a2+ b1 + b2+ c1 + c2+ d1 + d2) e Schedule 80-IB Deductions under section 80-IB al a Deduction in respect of industrial undertaking located in Jammu & Kashmir [Section 80-IB(4)] Undertaking no. 1 (30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) Deduction in respect of industrial undertaking located in b1 Undertaking no. 1 b industrially backward states specified in Eighth Schedule [Section 80-IB(4)] (30 of Form 10CCB of the undertaking) b2 Undertaking no. 2 (30 of Form 10CCB of the ....
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....the case of an undertaking engaged in 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) Page S14 TOTAL DEDUCTIONS DEDUCTION U/S 80-IC m Total deduction under section 80-IB (Total of a1 to 12) Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE a Deduction in respect of undertaking located in Sikkim b Deduction in respect of undertaking located in Himachal Pradesh c Deduction in respect of undertaking located in Uttaranchal d Deduction in respect of undertaking located in North-East dal da Assam da2 Arunachal db Pradesh db1 db2 dcl de Manipur dc2 dd1 dd Mizoram dd2 del de Meghalaya de2 df1 df Nagaland df2 dg Tripura dg1 dg2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 (30 of ....
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....med 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) 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 2017-18 (1d of Part-B-TTI) 2 Tax under other provisions of the Act in assessment year 2017-18 (2i of Part-B-TTI) 1 2 3 4 3 Amount of tax against which credit is available [enter (2 - 1) if 2 is greater than 1, otherwise enter 0] 3 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) AMT Credit Gross (B1) Set-off in earlier Balance brought forward to the current assessment years (B2) year (B3) = (B1) – (B2) assessment AMT Credit Utilised during the Current Assessment Year (C) Balance AMT C....
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.... a non-resident from Royalty) 16 Chargeable under DTAA rate 17 ã… 10 (3e of schedule BP) ã… 10 (Ifiv of schedule OS) 25 (part of Ify of schedule OS) ã… Schedule IF Number of firms in which you are partner FIRMS IN WHICH PARTNER Sl. Name of the Firm PAN of the firm No. Information regarding partnership firms in which you are partner Whether the firm is liable for audit? (Yes/No) Whether section 92E is applicable to firm? (Yes/No) 4 Total Total (part of Ifvi of schedule OS) Percentage Share in the profit of the firm Amount of share in the profit Capital balance on 31st March in the firm ii Schedule EI Details of Exempt Income (Income not to be included in Total Income) 1 Interest income 1 2 EXEMPT INCOME 3 Dividend income from domestic company (amount not exceeding Rs. 10 lakh) Long-term capital gains from transactions on which Securities Transaction Tax is paid 2 3 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i ii Expenditure incurred on agricu....
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....91) (e) 2 Total 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 4 Yes/No b Assessment year in which tax relief allowed in India NOTE Please refer to the instructions for filling out this schedule. DETAILS OF FOREIGN ASSETS name (1) (2) (3) (4) Owner/ Beneficial owner/ Beneficiary (5) Number Schedule FA Details of Foreign Assets and Income from any source outside India Peak A Details of Foreign Bank Accounts held (including any beneficial interest) at any time during the previous year Name and Account Status- Account Account Address of holder the Bank SI Country No Name and Code Balance opening date During the Year (in rupees) Interest accrued....
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....during the year (in rupees) income accrued (1) (2) (3) (4) (5) (6) is taxable in your hands? (7) If (7) is yes, Income accrued in the account Amount (8) (9) (i) (ii) Schedule Item number where offered of schedule (11) (10) SI No Name and code address of the trust address of trustees address of Settlor Name and address of Date 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 Name and Name and If (8) is yes, Income offered in this Whether income derived is taxable in your hands? If (8) is yes, Income derived from the trust Amount return Schedule where offered Item number of schedule (1) (2) (3) (4) (5) (6) (8) (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 Na....
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.... (3) (4) Page S20 Document 4 FORM ITR-4 SUGAM FOR INDIAN INCOME TAX RETURN PRESUMPTIVE PROFESSION INCOME FROM Assessment Year BUSINESS & 2017-18 (A1) First Name (A2) Middle Name (A3) Last Name (A4) Permanent Account Number (A5) Sex (for Individuals) (A6) Date of Birth/Formation (DD/MM/YYYY) (A7) Income Tax Ward/Circle Male Female (A8) Flat/Door/Building (A9) Name of Premises/ Building/ (A10) Road/Street Village (A11) Area/locality (A12) Town/City/District (A13) State & Country (A14) Pin code (A15) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar) (A17) Mobile No.1 /Residential/Office Phone Number with STD code (A16) Status Individual HUF □ Firm (other than LLP) ☠(A18) Mobile No. 2 (A19) Email Address (A20) Fill only one- (A21) Fill only one-- Tax Refundable ☠Resident Tax Payable Nil Tax Balance ☠☠Non-Resident ☠Resident but Not Ordinarily Resident (A22) Fill only one: Filed- ☠On or before due date -139(1), □ After due date -139(4), ■Revised Return-139(5) ....
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....rting purposes (If agricultural income is more than Rs.5,000/-, use ITR 3/5) D1 D2 D3 D4 D5 D6 D7 D8 D9 D10 D11 D12 D13 D14 D15 D16 D17 D18 D19 D20 D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) SI. IFS Code of the Bank Name of the Bank Account Number (the number Indicate the account in which should be 9 digits or more as per you prefer to get your refund CBS system of the bank) credited, if any (tick one account ☑) Cash deposited during 09.11.2016 to 30.12.2016 (if aggregate cash deposits during the period > Rs.2 lakh) i ii I, VERIFICATION _son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and 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 2017-18. Place: Date: If the return has been p....
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....E11 E12 Amount (cost) in Rs. (4) Page 3 of 9 (ii) B Details of movable asset SI. No. (1) Description (2) (i) Jewellery, bullion etc. (ii) Archaeological collections, drawings, painting, sculpture or any work of art (iii) Vehicles, yachts, boats and aircrafts (iv) Financial asset (a) Bank (including all deposits) (b) Shares and securities (c) Insurance policies (d) Loans and advances given Amount (cost) in Rs. (3) Amount (cost) in Rs. (e) Cash in hand C Interest held in the assets of a firm or association of persons (AOP) as a partner or member thereof Sl. Name and address of the firm(s)/ AOP(s) PAN of the firm/ AOP Assessee's investment in the firm/ AOP on cost basis No. (1) (i) (ii) (2) D Liability in relation to Assets at (A + B + C) NOTE Please refer to instructions for filling out this schedule. (3) (4) Page 4 of 9 PAN-- SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS Date of Deposit (DD/MM/YYYY) Col (2) Challan No. Col (3) BSR Code Col (1) R1 R2 R3 R4 R5 NOTE â–¶ Enter the totals of Advance tax and S....