TaxTMI 
TaxTMI 
Clarification in respect of filling-up of the ITR forms for the Assessment Year 2019-20
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....as not been allotted in the jurisdiction of residence, the passport number should be mentioned instead of TIN. Name of the country in which the passport was issued should be mentioned in the column "jurisdiction of residence". Question.2: I am a director in a foreign company which does not have PAN. How do I report the same against the column "Whether you were Director in a company at any time during the previous year?" Answer: You should choose "foreign company" in the drop-down provided for "type of company". In such case, PAN is not mandatory. However, PAN should be mentioned, if such foreign company has been allotted a PAN. Question.3: Whether an individual who is a non-resident, or resident but not ordinary resident (RoNR) is also required to disclose details of his directorship in a foreign company which does not have any income accruing or arising in India? Answer: Yes. Question.4: I have held shares of a company during the previous year, which are listed in a recognized stock exchange outside India. Whether I am required to report the requisite details against the column "Whether you have held unlisted equity shares at any time during the previous year?" A....
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....he details of property and identity of buyer in Schedule CG? Answer: The details of property and name of buyer should invariably be mentioned. However, quoting of PAN of buyer is mandatory only if tax is deducted under section 194-IA or is mentioned in the documents. Question. 12: Whether it is mandatory to provide ISIN details and scrip-wise computation of Long Term Capital Gains (LTCG) arising on sale of Shares/Mutual Funds units on which STT has been paid? Answer: The tools for computation of LTCG under sections 112A and 115AD have been provided in the departmental utility for the convenience of taxpayers. These are optional tools designed for computation of the final figures of LTCG, which is then populated in the respective items in Schedule CG. Alternatively, the taxpayers can themselves compute the aggregate long term gain or loss manually, and input the same directly in the respective items in Schedule CG. Question.13: An unlisted company is required to furnish details of assets and liabilities in the Schedule AL-1 of ITR-6? Please clarify whether details of assets held as stock-in-trade of business are also required to be reported therein. Answer: In case je....
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....t should be claimed under the column "in own hands" for the current year. If this is done, the column "Corresponding receipt offered" is greyed-off and is not required to be filled up. (Salil Mishra) Director (TPL-IV) ============= Document 1 FILING STATUS PERSONAL INFORMATION FORM ITR-6 INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules, 1962) (Please refer instructions) Assessment Year 2019-20 Part A-GEN Name GENERAL PAN Is there any change in the company's name? If yes, please furnish the old name Flat/Door/Block No Road/Street/Post Office Name of Premises/Building/Village Area/Locality Corporate Identity Number (CIN) issued by MCA Date of incorporation (DD/MM/YYYY) Date of commencement of business (DD/MM/YYYY) Type of company (Tick any one) ▼ (i) Domestic Company Town/City/District State Country Office Phone Number with STD code/ Mobile No. 1 Mobile No. 2 Email Address-2 ☠Pin code/Zip code (ii) Foreign Company If a public company write 6, and if priva....
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....ssessee (2) Capacity of the Representative (drop down to be provided) (3) Address of the representative assessee (4) Permanent Account Number (PAN) of the representative assessee Whether you are recognized as start up by DPIIT ☠Yes No (p) 1 If yes, please provide start up recognition number allotted by the DPIIT 2 Whether certificate from inter-ministerial board for certification is received? ☠Yes ☠No 3 If yes provide the certification number 4 Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return? ☠Yes ☠No Page 1 KEY PERSONS SHAREHOLDERS INFORMATION BUSINESS ORGANISATION HOLDING STATUS (a) AUDIT INFORMATION (e) 5 If yes, provide date of filing Form-2 (a) Whether liable to maintain accounts as per section 44AA? (Tick) ▼ ☠Yes ☠No (b) Whether liable for audit under section 44AB? (Tick) ▼ ☠Yes ☠No If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) ☑ If Yes, furnish the followin....
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....neficial owners of shares holding not less than 10% of the voting power at any time of the previous year S.No. Name and Address Percentage of shares held PAN (if allotted) Page 2 NATURE OF COMPANY AND ITS BUSINESS OWNERSHIP INFORMATION S.No. Name In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not less than 10% of the voting power at any time of the previous year Address Percentage of shares held In case of Foreign company, please furnish the details of immediate parent company. S.No Name Address Country of residence PAN (if allotted) In case of foreign company, please furnish the details of ultimate parent company S.No Name Address Country of residence PAN (if allotted) PAN (if allotted) Taxpayer's registration number or any unique identification number allotted in the country of residence Taxpayer's registration number or any unique identification number allotted in the country of residence Nature of company (Tick) ☑ 1 2 Whether a public sector company as defined in secti....
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....s 1C D Total Shareholder's fund (Aiv + Bix + 1C) 1D 2 Share application money pending allotment i Pending for less than one year ii Pending for more than one year iii Total (i + ii) 3 Non-current liabilities A Long-term borrowings i Bonds/ debentures a Foreign currency i ii 2 ia b Rupee ib c Total (ia + ib) ic ii Term loans a Foreign currency iia b Rupee loans 1 From Banks 2 From others 3 Total (b1+b2) Ñ Total Term loans (iia + b3) iii Deferred payment liabilities iv Deposits from related parties (see instructions) v Other deposits b1 b2 b3 iic iii iv vi Loans and advances from related parties (see instructions) vii Other loans and advances viii Long term maturities of finance lease obligations ix Total Long term borrowings (ic + iic + iii + iv +v+vi + vii + viii) B Deferred tax liabilities (net) C Other long-term liabilities i Trade payables ii Others iii Total Other long-term liabilities (i + ii) D Long-term provisions i Provision for employee benefits ii Others iii Total (iii) E Total Non-current liabilities....
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....tments in Equity instruments a Listed equities iia b Unlisted equities iib Ñ Total (iia + iib) iic iii Investments in Preference shares iii Page 5 iv Investments in Government or trust securities iv V Investments in Debenture or bonds vi Investments in Mutual funds vii Investments in Partnership firms viii Others Investments V vi vii viii ix Total Non-current investments (i + iic + iii + iv +v+vi + vii + viii) C Deferred tax assets (Net) D Long-term loans and advances iCapital advances ii Security deposits Bix C i ii iii Loans and advances to related parties (see instructions) iii iv Other Loans and advances iv V Total Long-term loans and advances (i + ii + iii + iv) Dv vi Long-term loans and advances included in Dv which is for the purpose of business or profession via a not for the purpose of business or profession vib b given to shareholder, being the beneficial owner of c share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act vic E Other non-current assets i Long-term trade receiv....
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.... BALANCE SHEET AS ON 31ST DAY OF MARCH, 2019 OR AS ON THE DATE OF BUSINESS COMBINATION [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] (fill items below in a case where regular books of accounts are maintained, otherwise fill item III) I Equity and Liabilities 1 Equity A Equity share capital i Authorised Ai ii Issued, Subscribed and fully paid up Aii iii Subscribed but not fully paid Aiii iv Total (Aii + Aiii) Aiv B Other Equity i Other Reserves a Capital Redemption Reserve b Debenture Redemption Reserve ia ib c Share Options Outstanding account ic d Other (specify nature and amount) id e Total other reserves (ia + ib + ic + id) ie ii Retained earnings (Debit balance of statement of P&L to be shown as -ve figure) ii iii Total (Bie + ii) (Debit balance to be shown as -ve figure) Biii 1C C Total Equity (Aiv + Biii) 2 Liabilities A Non-current liabilities I Financial Liabilities Borrowings a Bonds or debentures 1 Foreig....
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....al Current liabilities (liv + IId + IIIc+ IV) Total Equity and liabilities (1C + 2A +2B) ASSETS II 1 Non-current assets A Property, Plant and Equipment a Gross block b Depreciation c Impairment losses d Net block (a - b - c) B Capital work-in-progress C Investment Property a Gross block b Depreciation c Impairment losses d Net block (a - b - c) D Goodwill a Gross block b Impairment losses c Net block (a - b) E Other Intangible Assets a b Gross block Amortisation c Impairment losses d Net block (a - b - c) F Intangible assets under development G Biological assets other than bearer plants a Gross block b Impairment losses Ñ Net block (a - b) H Financial Assets I Investments i Investments in Equity instruments a Listed equities a b C IId a b a b IIIc IV 2B I c Ad B a b c Cd a b Dc a b Ñ Ed F a b Ge ia b Unlisted equities ib c Total (ia+ib) ic ii Investments in Preference shares ii iii Investments in Government or trust securities iii iv Investments in Debent....
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.... ON III ACCOUNT viii Total Current investments (ic + ii + iii + iv + v + vi + vii) II Trade receivables i Secured, considered good ii Unsecured, considered good iii Doubtful iv Total Trade receivables (i + ii + iii) III Cash and cash equivalents i ii iii II i Balances with Banks (of the nature of cash and cash equivalents) i ii Cheques, drafts in hand ii iii Cash on hand iii iv Others (specify nature) iv V Total Cash and cash equivalents (i + ii + iii + iv) III IV Bank Balances other than III above IV V Loans i Security Deposits ii Loans to related parties (see instructions) iii Others(specify nature) iv Total loans (i + ii + iii) V Loans and advances included in V above which is- a for the purpose of business or profession b not for the purpose of business or profession given to a shareholder, being the beneficial owner cof share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act VI Other Financial Assets Total Financial Assets (I + II + III + IV + V + VI) C Current Tax Assets (Net) Ꭰ....
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.... receivable in respect of goods and services sold or supplied i Union Excise duties ii Service tax iii VAT/Sales tax iv Central Goods & Service Tax (CGST) i ii iii iv Aiv B V State Goods & Services Tax (SGST) V vi Integrated Goods & Services Tax (IGST) vi vii Union Territory Goods & Services Tax (UTGST) vii viii Any other duty, tax and cess viii ix Total (i+ii + iii + iv +v+ vi+vii+viii) Cix D Total Revenue from operations (Aiv + B +Cix) 4D 5 Closing Stock of Finished Stocks 5 6 6 Total of credits to Trading Account (4D + 5iv) 7 Opening Stock of Finished Goods 7 8 8 Purchases (net of refunds and duty or tax, if any) 9 Direct Expenses (9i + 9ii + 9iii) 9 i Carriage inward i ii Power and fuel Other direct expenses iii Note: Row can be added as per the nature of Direct Expenses ii iii 10 Duties and taxes, paid or payable, in respect of goods and services purchased i Custom duty ii Counter veiling duty iii Special additional duty iv Union excise duty 10i 10ii 10iii 10iv Page 12 DEBITS TO PROFIT AND LOSS ACCOUNT CREDITS TO P....
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....tuity fund ix Contribution to any other fund 22 vii 22 viii 22ix Page 13 13 X Any other benefit to employees in respect of which an expenditure has been incurred 22x 22xi xi Total compensation to employees (total of 22i to 22x) xiia Whether any compensation, included in 22xi, paid to non-residents xiia Yes/No xiib If Yes, amount paid to non-residents xiib 23 Insurance i Medical Insurance 23i ii Life Insurance 23ii iii Keyman's Insurance 23iii iv Other Insurance including factory, office, car, goods, etc. 23iv V Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v 24 Workmen and staff welfare expenses 25 Entertainment 26 Hospitality 27 Conference 28 Sales promotion including publicity (other than advertisement) 24 25 26 27 28 29 Advertisement 29 30 Commission i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii To others ii iii Total (i + ii) 30iii 31 Royalty i Paid outside India, or paid in India to a non-resident other than a company or a forei....
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.... 53 Net profit before taxes (50 - 51iii - 52) 54 Provision for current tax 55 Provision for Deferred Tax and deferred liability 56 Profit after tax (53-54-55) 57 Balance brought forward from previous year 58 Amount available for appropriation (56 +57) 59 Appropriations i Transfer to reserves and surplus 51iii 52 53 54 55 56 57 58 59i ii Proposed dividend/ Interim dividend 59ii iii Tax on dividend/ Tax on dividend for earlier years 59iii Appropriation towards Corporate Social Responsibility (CSR) activities (in case of iv 59iv companies covered under section 135 of Companies Act, 2013) V Any other appropriation 59v vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi 60 Balance carried to balance sheet (58 - 59vi) COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE 61 SR. NO. Name of Business Business code Registration No. of goods carriage Whether owned/leased/ hired Tonnage capacity of goods carriage (in MT) Number of months for which goods carriage was owned/leased/hired by assessee (i) (1) (2) (3) (4) ....
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.... compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] (fill items 4 to 12 in a case where regular books of accounts are maintained, otherwise fill items 61 to 64 as applicable) 4 Revenue from operations A Sales/Gross receipts of business (net of returns and refunds and duty or tax, if any) CREDITS TO TRADING ACCOUNT iSale of goods i ii Sale of services ii iii Other operating revenues (specify nature and amount) iiia a b iiib c Total (iiia + iiib) iiic iv Total (i+ii + iiic) Aiv B B Gross receipts from Profession C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied i Union Excise duties i ii Service tax ii Page 16 DEBITS TO TRADING ACCOUNT iii VAT/Sales tax iv Central Goods & Service Tax (CGST) V State Goods & Services Tax (SGST) iii iv V vi Integrated Goods & Services Tax (IGST) vi vii Union Territory Goods & Services Tax (UTGST) vii viii Any other duty, tax and cess viii Cix ix Total (i+ii + iii + iv +v+ vi+vii+viii) 4D D Tot....
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....e date of conversion) Agricultural income xi Any other income (specify nature and amount) ix X Page 17 xia a b xib Ñ Total (xia + xib) xic 14xii xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 15 15 Total of credits to profit and loss account (13+14xii) 16 16 Freight outward 17 Consumption of stores and spare parts 17 18 18 Power and fuel 19 Rents 20 Repairs to building 21 Repairs to machinery 22 Compensation to employees Salaries and wages i ii Bonus iii Reimbursement of medical expenses 19 20 21 22i 22ii 22iii iv Leave encashment V Leave travel benefits vi 22iv 22v Contribution to approved superannuation fund vii Contribution to recognised provident fund 22vi 22 vii viii Contribution to recognised gratuity fund 22 viii ix Contribution to any other fund 22ix X Any other benefit to employees in respect of which an expenditure has been incurred 22x 22xi xi Total compensation to employees (total of 22i to 22x) xii Whether any compensation, included in 22xi, paid t....
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....vailable, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) i 47i ii 47ii iii 47iii iv Rows can be added as required 47iv Others (more than Rs. 1 lakh) where PAN is not 47v V available (provide name and complete address) vi Others (amounts less than Rs. 1 lakh) 47vi vii Total Bad Debt (47i+ 47ii + 47iii +47iv + 47v+47vi) 47vii 48 Provision for bad and doubtful debts 48 49 Other provisions 49 50 Profit before interest, depreciation and taxes [15 - (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +31iii + 32iii + 33 to 43 +44x+45 + 46iii + 47vii +48 +49)] 50 51 Interest i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii To others ii iii Total (i + ii) 52 Depreciation and amortisation 53 Net profit before taxes (50 - 51iii - 52) 54 Provision for current tax 55 Provision for Deferred Tax and deferred liability 56 Profit after tax (53-54-55) 57 Balance brought forward from previous year 58 Amount available for appropriation (56 +57) 51iii 52 53 54 55 56 57 58 Page ....
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....come from goods carriage u/s 44AE [total of column (5) of table 63(i)] 63(ii) NOTE- If the profits are lower than prescribed under S.44AE or the number of goods carriage owned Лleased / hired at any time during the year exceeds 10, then, it is mandatory to maintain books of accounts and have a tax audit under section 44AB 64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnish the following information for previous year 2018-19 in respect of business or profession - (OTHER THAN COVERED U/S 44AE) (i) For assessee carrying on Business a Gross receipts / Turnover (a1 + a2) ia 1 Through a/c payee cheque or a/c payee bank draft or bank electronic al clearing system received before specified date 2 Any other mode b Gross profit a2 ib Page 20 c Expenses d Net profit ic 64i (ii) For assessee carrying on Profession a Gross receipts (al + a2) iia 1 Through a/c payee cheque or a/c payee bank draft or bank electronic| clearing system received before specified date al 2 Any other mode a2 b Gross profit iib iic c Expenses d Net profit 64ii 64iii (iii) To....
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....] 6a 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 services| c 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 g Amount of contributions to an approved superannuation fund [36(1)(iv)] 6g == 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 employees as contribution to any provident fund or superannuation fund or any fund set up under k ESI Act or any other fund for the welfare of employees to the 6k extent not credited to the employees account on or before the due date [36(1)(va)] 1 Amount of bad and doubtful debts [36(1)(vii)] 61 m Provision for bad and do....
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....ccount of non-compliance with the provisions of Chapter XVII-B Ad e Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] 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 Ah remuneration paid to any partner or member [40(b)] i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai) Aj 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 otherwise than by account payee cheque or account b payee bank draft or use of electronic clearing system through a bank account, disallowable under section 40A(3) 9b Ñ Provision for payment of gratuity [40A(7)] 9c any sum paid by the assessee as an employer for setting up or as d contribution to any fund, trust, company,....
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....2 Amount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax C VAT/sales tax d Central Goods & Service Tax (CGST) 12b 12c 12d e State Goods & Services Tax (SGST) 12e f Integrated Goods & Services Tax (IGST) 12f Union Territory Goods & Services Tax (UTGST) 12g h Any other tax 12h i Total amount outstanding (total of 12a to 12h) 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) 16 Amount of expenditure disallowed u/s 14A Part A - QD Quantitative details (mandatory, if liable for audit under section 44AB) (a) In the case of a trading concern 1 Opening stock 2 Purchase during the previous year 3 Sales during the previous year 4 Closing stock 5 Shortage/ excess, if any (b) In the case of a manufacturing concern 6 Raw materials a Opening stock b Purchases during the previous year Consumption during the previous year Ñ d ....
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....s) (if available) ☠Let out PAN/TAN of Tenant(s) (if TDS credit is claimed) a Gross rent received or receivable or letable value 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 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) li j Arrears/Unrealised rent received during the year less 30% k Income from house property 1 (1f-li+1j) 1j 1k State PIN Code/Zip code Address of property 2 Town/City 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) I II Percentage Share in Property ☠Deemed let out (if let out) I II [Tick the applicable option] Name(s) of Tenant PAN of Tenant(s) (Please see note) ☠Let out PAN/TAN of Tenant(s) (Please see note) Gros....
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....are of income from AOP/BOI 5b Ñ Any other exempt income (specify nature and amount) i ci ii cii iii Total (ci cii) 5ciii d Total exempt income (5a + 5b + 5ciii) 6 Balance (1-2a 2b - 3a - 3b - 3c-3d-3e-4-5d) 5d 1 a House property 7a Expenses debited to profit and loss account 7 considered under other heads of income/related to income chargeable u/s 115BBF or u/s 115BBG b Capital gains 7b c Other sources 7c d u/s 115BBF 7d e u/s 115BBG 7e 8b 8a Expenses debited to profit and loss account which relate to exempt income Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) 8a 8b 9 Total (7a+7b+ 7c+7d7e+8) 9 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortization debited to profit and loss account 11 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-DEP) 12i ii Depreciation allowable under section 32(1)(i) 12ii (Make your own computation refer Appendix-IA of IT Rules) iii Total (....
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....eduction 34 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3b + 4e of Part A- OI) 35 Total (27+28+29+30+31+32+33+34) 36 Income (13+26-35) 37 Profits and gains of business or profession deemed to be under - Section 44AE (62(ii) of schedule P&L or 64(ii) of Ind i 37i As P&L) ii Section 44B iii Section 44BB iv Section 44BBA 37ii 37iii 37iv V Section 44BBB vi Section 44D vii Section 44DA 37v 37vi 37vii (item 4 of Form 3CE) viii Chapter-XII-G (tonnage) 37 viii (total of col. 7 of item 10 of Form 66) ix First Schedule of Income-tax Act (other than 115B) 37ix x Total (37i to 37ix) 35 36 37x 38 Net profit or loss from business or profession other than speculative and specified business (34+37x) 38 Net Profit or loss from business or profession other than speculative business and specified business after 39 applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 38) (If A39 loss take the figure to 2i of item E) (39a+ 39b +39c+39d+39e +39f) e Deemed ....
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....hich full capital expenditure is allowable as deduction under any other section) Block of assets 15 (i) Plant and machinery 30 (ii) 40 (iii) 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 6 7 the previous year out of 3 or 4 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 to 14 Additional depreciation relating immediately preceding year on asset put to use for less than 180 days 15 Total depreciation (10+11+12+13+14) 16 Depreciation disallowed under section 38(2) of the I.T. Act (out of column ....
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....as applicable) la a b Block entitled for depreciation @ 30 per cent Schedule DPM 17ii or 18ii as applicable) 1b Ñ Block entitled for depreciation @ 40 per cent (Schedule DPM - 17iii or 18iii as applicable) 1c 1d SUMMARY OF DEPRECIATION ON ASSETS d Total depreciation on plant and machinery ( 1a + 1b + 1c) 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA- 14ii or 15ii as applicable) b Block entitled for depreciation @ 10 per cent (Schedule DOA- 14iii or 15iii as applicable) Ñ Block entitled for depreciation @ 40 per cent (Schedule DOA- 14iv or 15iv as applicable) d Total depreciation on building (2a+2b+2c) 3 Furniture and fittings(Schedule DOA- 14v or 15v as applicable) 4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable) 5 Ships (Schedule DOA- 14vii or 15vii as applicable) 6 Total depreciation (1d+2d+3+4+5) 2a 2b 2c 2d 3 4 5 6 Schedule DCG Deemed Capital Gains on sale of depreciable assets Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 20i) la b Block entitled for depre....
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.... f In case of transfer of immovable property, please furnish the following details (see note) S.No. Name of buyer(s) PAN of buyer(s) Percentage share Amount Address of property Pin code NOTE Furnishing of PAN is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a Full value of consideration b Net worth of the under taking or division c Short term capital gains from slump sale (2a-2b) 2a (5 of Form 3CEA) 2b (6(e) of Form 3CEA) 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 За iCost of acquisition without indexation ii Cost of Improvement without indexation bi bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i+ii + iii) biv Ñ Balance (3a-biv) 3c d Loss to be disallowed u/s 94(7) or 94(8)- for example if a....
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.... c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares iii Total (icii) aii aiii 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 iv Total (i+ii + iii) biii biv 6c C d Balance (6aiii- biv) 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 out of sale of such asset to be ignored (Enter positive value only) e Deemed short term capital gains on depreciable assets (6 of schedule- DCG) f Deduction under section 54D/54G/54GA 6d PPO бе 6f g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e - 6f) 7 Amount deemed to be short-term capital gains Whether any amount of unutilized capital gain on asset tr....
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....i) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] aiii A9a A9b A10 b Deductions under section 48 iCost of acquisition with indexation ii Cost of Improvement with indexation iii Expenditure wholly and exclusively in connection with transfer bi bii biii iv Total (bi+bii + 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) f In case of transfer of immovable property, please furnish the following details (see note) S.No. Name of buyer(s) PAN of buyer(s) Percentage share Amount Address of property Pin code NOTE Furnishing of PAN is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. From slump sale 2 a Full value of consideration b Net worth of the under taking or division c Balance (2a - 2b) 2a (5 of Form 3CEA) 2b (6(e) of Form 3CEA) 2c 2d d Deduction u/s e Long term capital gains ....
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.... under sections (Specify details in item D below) 6b C LTCG on share or debenture (6a-6b) B6c For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred in sec. 115AB, 7 (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD (other than securities referred to in section 112A for which column B8 is to be filled up) a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted ia shares b Fair market value of unquoted shares determined in the prescribed ib manner c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (icii) 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 wi....
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....unt of unutilized capital gain on asset transferred during the previous year shown below was a deposited in the Capital Gains Accounts Scheme 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 New asset acquired/constructed Amount not used for deduction claimed in transferred that year Year in which asset acquired/constructed Amount 10tilized out of Capital Gains account new asset or remained unutilized in Capital gains account (X) i 2015-16 54/54D/54F/54G/54GA B9e b Amount deemed to be long-term capital gains, other than at 'a' Total amount deemed to be long-term capital gains (axi + b) 11 Pass Through Income in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B12a + B12b) 12 a Pass Through Income in the nature of Long Term Capital Gain, chargeable @ 10% B11a b Pass Through Income in the nature of Long Term Capital Gain, chargeable @ 20% B11b Amount of LTCG included in items B1 to B8 but not chargeable to tax or chargeable at special rates in India as per DTAA B10 B11 Sl. Amoun....
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....on claimed dv e Total deduction claimed (la + 1b + 1c + 1d) le Page S10 Gain of current 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 Sl. Type of Capital Gain year (Fill this column only if computed figure is DTA Current year's capital gains remaining after set off 15% 30% applicable rate positive) A rates 10% 20% DTAA rates (9-1-2-3-4-5-6-7-8) 1 2 3 4 5 6 7 8 9 Loss to be set off (Fill this row if figure computed is negative) (A3e*+ A4a*+ A8a*) (Ale*+ (A5e+ A2c*+A4b*+ A8b*) A6g* +A7*+A8c* (B4e*+ B5f*+ (Ble*+ B7e+ B2e+B3e*+B6 A9b B12b B8f*+ B9e* Blla*) c*+B9e*+ B10*+ B11b*) ii 15% iii Short term capital gain 30% (A3e*+ A4a*+ A8a*) (A5e*+ A8b*) applicable iv rate (Ale*+ A2c*+A4b*+A6g* +A7*+A8c*) A9b V DTAA rates vi 10% (B4e*+ B5f*+ B7e*+ B8f*+ B9e* Long term capital gain Blla*) (Ble*....
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.... di Page S11 ii In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii iv In case any other property is received without consideration, fair market value of property div V In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dy 2 2a 2b bi bii biii biv by bvi 2c Tax benefit 2 Income chargeable at special rates (2a+2b+ 2c+2d + 2e) C a Income by way of winnings from lotteries, crossword puzzles etc. b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) i Cash credits u/s 68 ii Unexplained investments u/s 69 iii Unexplained money etc. u/s 69A iv Undisclosed investments etc. u/s 69B v Unexplained expenditure etc. u/s 69C vi Amount borrowed or repaid on hundi u/s 69D Accumulated balance of recognised provident fund taxable u/s 111 S.No. Income benefit (i) Assessment Year (ii) (iii) d Any ....
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.... provided) 2e f Amount of Item No.2a Country income to 2e in name & Article of DTAA Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column (2) of table below) Sl. No. 2f Rate as per Treaty which Code Whether Section of TRC I.T. Act obtained Rate as Applicable per I.T. rate [lower Act of (6) or (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II Page S12 NOTEâ–¶ 3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b & 2d) a Expenses/Deductions b Depreciation Ñ Total 4 Amounts not deductible u/s 58 5 Profits chargeable to tax u/s 59 За 3b 3c 4 5 6 Net Income from other sources chargeable at normal applicable rates (1 − 3+ 4+ 5) (If negative take the figure to 4i of schedule CYLA) 6 7 Income from other sources (other than from owning and maintaining race horses) (2 +6 )) (enter 6 as nil, if negative) 8 Income from the activity of owning race horses a Receipts 8a b Deductions under section 5....
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....le @ 20% Long term capital gains taxable at special rates in India as per DTAA (3iii of item E of Sch. BP) (9ii of item E of schedule CG) (9iii of item E of schedule CG) (9iv of item E of schedule CG) (9v of item E of schedule CG) (9vi of item E of schedule CG) (9vii of item E of schedule CG) (9viii of item E of schedule CG) (6 of Schedule-OS) Page S13 Net income from other sources xiv chargeable at normal applicable XV rates Profit from the activity of owning and maintaining race horses (6 of schedule OS) (8e of schedule OS) xvi Income from other sources taxable at special rates in India as per DTAA (2f of schedule OS) xvii Total loss set off xviii Loss remaining after set-off (i - xv) Schedule BFLA SI. No. BROUGHT FORWARD LOSS ADJUSTMENT Details of Income after Set off of Brought Forward Losses of earlier years Head/Source of Income House property Business (excluding speculation Income after set off, if any, of current year's losses as per 5 of Schedule CYLA) 1 (5ii of schedule CYLA) i ii income and income from specified business....
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....ther than loss from speculative business and specified Loss from Loss from speculative specified business business Short-term capital loss Long-term Capital loss Loss from owning and maintaining race horses CARRY FORWARD OF LOSS business 1 2 3 4 5 6 7 8 9 10 i 2011-12 ii 2012-13 iii 2013-14 iv 2014-15 > 2015-16 vi 2016-17 vii 2017-18 viii 2018-19 Page S14 ☠ix Total of earlier year X Adjustment of above losses in Schedule BFLA 2019-20 (Current year xi losses to be carried (2i of schedule (2ii of schedule BFLA) BFLA) (3xviii of (2iii of schedule BFLA) (B44 of (2xviii of schedule CYLA) schedule CYLA) schedule BP, if-ve) (2iv of schedule BFLA) (C50 of schedule BP, if-ve) (2x+3x+4x+5x) of 6x+7x+8x) of item E of schedule item E of CG) schedule CG) (2xiv of schedule BFLA) (8e of schedule OS, if-ve) forward) xii Total loss Carried forward to future years Schedule UD Unabsorbed depreciation and allowance under section 35(4) SI No Assessment Year Depreciat....
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....for 50% deduction without qualifying limit Name and address of donee i ii iii iv Total C Donations entitled for 100% deduction subject to qualifying limit Name and address of donee i ii iii iv Total D Donations entitled for 50% deduction subject to qualifying limit Name and address of donee i ii iii PAN of Donee PAN of Donee PAN of Donee iv Total E Total donations (Aiv + Biv + Civ + Div) Schedule 80GGA Details of donations for scientific research or rural development Amount of donation Donation Donation in Total in cash other mode Donation Eligible Amount of donation Amount of donation Donation Donation in Total in cash other mode Donation Eligible Amount of donation Amount of donation Donation Donation in Total in cash other mode Donation Eligible Amount of donation S. No. Relevant clause under which |deduction is claimed (drop down to be provided) Name and address of donee PAN of Donee Amount of donation Donation in Donation in Total cash other mode Donation i ii Total donation Eligible Amount of donation Schedule RA ....
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.... cl c2 d1 d Deduction in the case of multiplex theatre [Section 80-IB(7A)] d2 Undertaking no. 2 el Undertaking no. 1 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (10(v) of Form 10CCBA of the undertaking) undertaking) undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (10(v) of Form 10CCBA of the (10(v) of Form 10CCBB of the e Deduction in the case of convention centre [Section 80-IB(7B)] e2 Undertaking no. 2 (10(v) of Form 10CCBB of the undertaking) f Deduction in the case of company carrying on scientific research [Section 80-IB(8A)] f1 f2 g Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] g1 g2 h Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] h1 i Dedu....
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.... in Uttaranchal c1 Undertaking no. 2 (30 of Form 10CCB of the undertaking) d Deduction in respect of undertaking located in North-East dal da Assam db Arunachal Pradesh da2 db1 db2 dc1 de Manipur dc2 dd1 dd Mizoram de Meghalaya dd2 del de2 df1 df Nagaland df2 dg1 dg Tripura 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 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) (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) (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) (30 of Form 10CCB of the undertaking) (30 of ....
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....of shares or units on which STT is paid) 10 STCG chargeable at special rates in India as per DTAA 11 LTCG Chargeable at special rates in India as per DTAA 12 115B (Profits and gains of life insurance business) 13 115AC (Income of a non-resident from bonds or GDR purchased in foreign currency) 14 115BB (Winnings from lotteries, puzzles, races, games etc.) 15 115BBD (Dividend received from specified foreign company) 16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) 17 115A(1)(b) (Income of a foreign company from Royalty) 18 115BBF (Tax on income from patent) a Income under head business or profession b Income under head other sources 19 115BBG (Tax on income from transfer of carbon credits) a Income under head business or profession b Income under head other sources 20 Income from other sources chargeable at special rates in India as per DTAA 21 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% â˜ â˜ â˜ ã… 10 ã… 10 (8e of schedule BP) (2dxvii of schedule OS) (part of 2f of schedule OS) (part of 5vi of schedule BFLA) 22 22 Pass T....
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....erty ii a b iii iv i ii a b iii Capital Gains Short term Long term Other Sources Income claimed to be exempt a u/s 10(23FBB) b u/s …….. C u/s House property Capital Gains Short term Long term Other Sources iv Income claimed to be exempt a u/s 10(23FBB) b u/s .............. Ñ u/s... NOTE â–¶ Please refer to the instructions for filling out this schedule. ã… â˜ Schedule MAT MINIMUM ALTERNATE TAX 1 2 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 III to the Companies Act, 2013 (If yes, write 'Y', if no write 'N') If 1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act governing such company (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 standards and same method 3 and rates for calculating depreciation have been followed as have been adopted for pr....
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.... referred to in clause (iie) of explanation 1 to section 115JB g Loss on transfer of units referred to in clause (iif) of 6g explanation 1 to section 115JB h Income by way of royalty referred to in clause (iig) of 6h explanation 1 to section 115JB i Loss brought forward or unabsorbed depreciation 6i whichever is less or both as may be applicable j Profit of sick industrial company till net worth is equal to or 6j exceeds accumulated losses k Others (including residual unadjusted items and the amount of 6k deferred tax credited to P&L A/c) 1 Total deductions (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k) 7 Book profit under section 115JB (4+ 5n – 61) Whether the financial statements of the company are drawn up in compliance to the Indian Accounting 8 Standards (Ind-AS) specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015. If yes, furnish the details below:- A. Additions to book profit under sub-sections (2A) to (2C) of section 115JB 5n 61 7 ☠Yes ☠No a Amounts credited to other comprehensive income in statement of profit & loss under the head "items that will not be reclassi....
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....tails of tax on distributed profits of domestic companies and its payment Details of 1st dividend (iii) Details of 2nd dividend (iv) Details of 3rd dividend (v) 1 Section Under which dividend is being declared 2 Date of declaration or distribution or payment, whichever is earliest, of dividend by domestic company (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) 3 Rate of dividend, declared, distributed or paid 4 Amount of dividend declared, distributed or paid 5 Amount of reduction as per section 115-0(1A) DIVIDEND DISTRIBUTION TAX declared, 6 distributed or paid Ñ Health & Education cess on (a+b) d Total tax payable (a+b+c) Tax Additional income-tax @15% or 30% as payable a applicable payable under section 115-0 on dividend on (4-5) b Surcharge on 'a' 7 8 Interest payable under section 115P Additional income-tax and interest payable (6d+7) 9 Tax and interest paid Net payable/refundable (8-9) 10 11 Date(s) of deposit of dividend distribution tax Date 1 (DD/MM/ YYYY) Date 2 (DD/MM/ YYYY) Date 1 (DD/MM/ YYYY) Date 2 (DD/MM/ ....
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....mmary of tax relief claimed for taxes paid outside India 1 Details of Tax relief claimed Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) TAX RELIEF FOR TAX PAID OUTSIDE INDIA (a) (b) (c) Total tax relief available (total of (e) of Schedule FSI in respect of each country) Section under which relief claimed (specify 90, 90A or 91) (e) Total 2 4 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 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 2 3 4 Yes/No a Amount of tax refunded b Assessment year in which tax relief allowed in India NOTEâ–¶ Please refer to the instructions for filling out this schedule. Page S22 DETAILS OF FOREIGN ASSETS name Schedule FA Details of Foreign....
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....) (2) (3) (4) (5) (6) (7) (i) (ii) B The cash value or surrender value of the contract (8) Total gross amount paid/credited with respect to the contract during the period (9) Nature of Interest- Date Total since held Investment owner/ Beneficiary (at cost) (in rupees) Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the relevant accounting period Sl No Country Nature of Name and Name entity and code Address of the Entity Direct/ Beneficial Income Nature of Income Income taxable and offered in this return Amount Schedule Item number of where offered schedule accrued from such Interest (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) Income taxable and offered in this return Details of Immovable Property held (including any beneficial interest) at any time during the relevant accounting period Country Address of Ownership- Date of Total Investment Income Nature of derived from Income the property C Sl No Name and the Propert....
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.... the person from whom derived Income derived Nature of income 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 If (6) is yes, Income offered in this return Amount Whether taxable in your hands? Schedule where offered (1) (2) (3) (4) (5) (6) (7) (8) Item number of schedule (9) (i) NOTE Please refer to instructions for filling out this schedule SCHEDULE SH-1 SHAREHOLDING OF UNLISTED COMPANY (other than a start-up for which Schedule SH-2 is to be filled up) If you are an unlisted company, please furnish the following details;- Details of shareholding at the end of the previous year Name of the shareholder Residential status in India Type of share PAN Date of allotment Number of shares held Face value per share Issue Price per share Amount received Details of equity share application money pending allotment at the end of the previous year Name of the applicant Residential Type of status in India PAN share D....
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....pital company/ venture capital fund/ specified company/any other person) the new shareho lder For definition of expressions- "venture capital company", "venture capital fund†and “specified company", please refer DPIIT notification dated 19.02.2019. Schedule AL-1 Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for which Schedule AL-2 is to be filled up) A Details of building or land appurtenant there to, or both, being a residential house DETAILS OF ASSETS AND LIABILITIES SI. No. Address (1) (2) (i) (ii) Pin code (3) Date of acquisition (4) B Details of land or building or both not being in the nature of residential house Sl. No. (1) (i) C D E Address (2) Details of listed equity shares Pin code (3) Opening balance No. of shares Type of shares Cost of acquisition No. of shares 1 2 3 Details of unlisted equity shares Name of company PAN Details of other securities Date of acquisition (4) Cost of acquisition Rs. (5) ....
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....ry, archaeological collections, drawings, paintings, sculptures, any work of art or bullion Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose of use (dropdown to be provided) Details of liabilities J Details of loans, deposits and advances taken from a person other than financial institution Name of the person PAN Opening Balance NOTE Please refer to instructions for filling out this schedule. Amount received Amount paid Interest credited, if any Closing balance Rate of interest (%) Schedule AL-2 Assets and liabilities as at the end of the year (applicable for start-ups only) If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please| furnish the following information for the period from the date of incorporation upto end of the year;- A Details of building or land appurtenant there to, or both, being a residential house acquired since incorporation Pin code Date of acquisition Cost of acquisition Rs. Address SI. No (1) (2) (3) (i) (ii) (4) (5) Purpose for which used (dropdown....
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....tails of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired since incorporation Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose for which used (dropdown to be provided) Whether transferred, if Yes date of transfer Closing balance as at the end of the previous year, if any I Details of liabilities NOTE Details of loans, deposits and advances taken from a person other than financial institution Name of the person PAN Opening Balance Amount received Please refer to instructions for filling out this schedule. Amount paid Interest credited, if any Closing balance Rate of interest (%) Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST DETAILS OF GST Sl. No. (1) GSTIN No(s). (2) Annual value of outward supplies as per the GST return(s) filed (3) NOTE Please furnish the information above for each GSTIN No. separately Schedule FD Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u....
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.... 6 Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) 7 Balance after set off current year losses (5-6) (total of column 5 of schedule CYLA + 4b + 2iv) 6 7 8 Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA) 9 Gross Total income (7-8) (5xvii of Schedule BFLA + 4b + 2iv) 8 9 10 10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 11 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)] c Total (11a11b) [limited upto (9-10)] 12 Deduction u/s 10AA (c of Sch. 10AA) 13 Total income (9-11c-12) 11a 11b 11c 12 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( 3 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 (9 of Schedule MAT) 18 1 Page....
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.... of the Bank in case of Bank Accounts held in India (SWIFT Code in case of foreign Bank Account) i ii 14 Do you at any time during the previous year,- Name of the Bank Account Number (IBAN in case of foreign Bank Accounts) Indicate the account in which you prefer to get your refund credited, if any (tick one account ) (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 S29 15 TAX PAYMENTS Details of payments of Advance Tax and Self-Assessment Tax A SI No (1) ADVANCE/SELF ASSESSMENT TAX B ii BSR Code (2) Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (3) (4) (5) NOTE 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 ....