TaxTMI 
TaxTMI 
Extension of timelines for filing of Form 10B/10BB and Form ITR-7 for the Assessment Year 2023-24
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....h September, 2023, is here by extended to 31st October, 2023. 2. The due date of furnishing of Return of Income in Form ITR-7 for the Assessment Year 2023-24 in the case of assessees referred to in clause (a) of Explanation 2 to sub-section (1) of section 139 of the Act, which is 31st October, 2023, is hereby extended to 30th November, 2023. (Ravinder Maini) Director to the Government of India ============= Document 1PERSONAL INFORMATION 'FORM ITR-7 Part A-GEN 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) only] (Please see rule 12 of the Income-tax Rules, 1962) (Please refer instructions for guidance) Assessment Year 2023-24 (A1) Name (as mentioned in deed of creation/ establishing/ incorporation/ formation) (A4) Flat/Door/Block No (A5) Name of Premises/Building/Village (A2) PAN (A3) Date of formation/incorporation (DD/MM/YYYY) / (A8) Town/City/District (A6) Road/Street/Post Office (A7) Area/Locality (A9) State (A10) Pin code/Zip code (A11) Status (see instructions) (A12) Sub Status (see instructions) (A13) Office Phone Number with STD ....
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....response to a notice u/s 139(9)/142(1)/148153C or order u/s 119(2)(b), enter unique number/ Document Identification Number (DIN) and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement Residential status? (unique number) (e) (f) (1) (2) (3) (4) Name of the representative Capacity of the Representative (drop down to be provided) Address of the representative Permanent Account Number (PAN)/Aadhaar No. of the representative Whether any income included in total income for which claim under section 90/90A/91 has been made? ☠Yes ☠No [applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR] Whether this return is being filed by a representative assessee? (Tick) If yes, please furnish following information - ☠Yes ☠No ☠Non-resident (A2 2) (g) Whether you are Partner in a firm? (Tick) ▼ ☠Yes ☠No Name of Firm If yes, please furnish following information PAN Whether you have held unlisted equity shares at any time during the previous year? (Tick) ☑☠Yes ☠No If yes, please furnish following information in respect of equity shares ....
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....roviso to section 10(23C) or section 13(10) are applicable? ☠Yes ☠No (A (i) Are you lia 27) ☠Yes ☠No, If yes, furnish following information- ble for audit under the Income-tax Act? (Tick) ▼ (ii) Section under which you are liable for audit (specify section). Please mention date of audit report. (DD/MM/YY) (a) Name of the auditor signing the tax audit report (b) Membership No. of the auditor (c) Name of the auditor (proprietorship/ firm) (d) Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm (A 28) B (e) Date of audit report (f) Date of furnishing of the audit report (DD/MM/YYYY). (i) If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit report? Act and section (DD/MM/YY) Act and section (DD/MM/YY) (A29) i. Particulars of persons who were members in the AOP on 31st day of March, 2023 (to be filled by venture capital fund/ investment fund) SI. Name and Address No Percentage of share (if determinate) PAN (1) (2) (3) (4) Aadhaar Number/ Enrolment Id (if eligible for Aadhaar) (5) Status (6) ii Particulars regarding the Author(....
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....research/ social science or statistical research purpose during the previous year out of previous years' accumulation (1) 2016-17 (2) (3) (4) (5)=(2-4) (6) (7) = (5-6) (8) 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Total Year of accumulation (F.Yr.) Amount applied for purposes other than the purpose for which such accumulation was made (if applicable) (9) Amount credited or paid to any trust or institution registered u/s Balance amount available for application Amount invested or Amount invested or deposited 12AB or approved under sub-clauses (iv)/(v)/(vi)/(via) of clause (23C) of section 10 (if applicable) (10) deposited in the modes specified in section 11(5) out of 11 in the modes other than specified in section 11(5) out of 11 (if applicable) Amount which is not utilized during the period of accumulation (if applicable) Amount deemed to be income within meaning of sub- section (3) of section 11 (if applicable) (11)=7-8-9- 10 (12) (13) (14) (15)=9+10+13+14 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 Total 42 Schedule IA FY AY Year of accumulation (F.Yr.)....
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....23C)(via) )] A1 Details of corpus DETAILS OF INVESTMENT OF FUNDS Opening Balance as on Received/Treated Applied Corpus Donation 01.04.2022 (corpus not as corpus during during Amount invested or deposited back in to corpus (which was Total amount invested or deposited back in to the year the year applied till 31.03.2022) earlier applied and not claimed corpus as (i.) Representing donations received for the renovation or repair of places notified u/s 80G(2)(b) on or after 01.04.2020 (ii.) Other than (i) above received on or after 01.04.2021 (iii.) Other than (i) and (ii) above Total application) Financial year in which (4) was applied earlier Closing Balance as on 31.03.2023 Invested in modes specified in Sec 11(5) as Amount taxed in assessment year 2022- on Invested in modes other than specified in section 23 31.03.2023 11(5) as on 31.03.2023 (1) (2) (3) (4) (5) (6) (7)=(1+2+5-3) (8) (9) (10)=7-8-9 A2 Details of loan and borrowings Opening Balance As on 01.04.2022 (1) Loan & Borrowings Applied for the Amount of repayment of taken for applications towards objectives during the year (....
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....scribed under section 11(5) (5) Balance to be treated as income under section 11(3) (6) APPLICATION OF FUNDS SOURCES OF FUNDS 44 TOTAL THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] Part A-BS CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2023 A Sources of Funds 1 Own Funds a Corpus out of the donations received for renovation or repair of places notified u/s 80G(2)(b) on or after 01.04.2020 la b Other corpus received on or after 01.04.2021 Ñ Corpus other than (a) and (b) d 1b 1c e Balance Amount of deemed Income being exemption claimed in earlier years on account of deemed application and required to be applied in FY 2023-24 onwards Income accumulated under third proviso to clause (23C) of section 10 or section |1d 11(2) le f Any other reserve (Specify the nature) iSpecify the nature ii Specify the nature iii Total (ai + aii.) g Total fund (a+b+c+d+e+f) 2 Loan and Borrowings a Secured loans i i 1fiii 1g a b Unsecured loans (including deposits) b 2c 3 4 c Total Loan Funds (a+b) 3 Advances 4 Sources of funds (1g + 2c +3) B Application of funds 1 Fixed assets a Gross Fixed Assets b Depreciation c Net Fixed Asset....
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....gistration No. Permanent Account Number (PAN) /Aadhaar No. of the auditor (proprietorship/ firm) g Date of audit report 4 Whether the report under sub-section (3) of section 29C of the Representation of the People Act, 1951 for the financial year has been submitted? (tick as applicable ☑) ☠Yes ☠No If yes, then date of submission of the report (DD/MM/YYYY) 5 a b Whether any voluntary contribution from any person in excess of twenty thousand rupees was received during the year? (tick as applicable ☑) If yes, whether record of each voluntary contribution (other than contributions by way of electoral bonds) in excess of twenty thousand rupees (including name and address of the person who has made such contribution) were maintained? ☠Yes ☠No ☠Yes ☠No (tick as applicable ☑) 6 Whether any donation exceeding two thousand rupees was received otherwise than by an account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through electoral bond? (tick as applicable) ☠Yes ☠No 7 Please furnish the following information:- a b Total voluntary ....
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.... (Other than anonymous donations taxable u/s 115BBC) Corpus donation (Aia +Aib) A i Ai Corpus representing donations received for the a renovation or repair of places notified u/s Aia 80G(2)(b) b Corpus other than above Aib ii Other than corpus donation (a) Grants Received from Government Aiia Grants Received from Companies under Corporate Social (b) Aiib Responsibility (c) Other specific grants Aiic (d) Other Donations Aiid (e) Total Aiie iii Voluntary contribution Domestic (Ai + Aiie) Aiii B i Foreign contribution (other than anonymous donations taxable u/s 115BBC) Corpus donation (Bia + Bib) Bi Corpus representing donations received for the a renovation or repair of places notified u/s Bia 80G(2)(b) b Corpus other than above Bib ii Other than corpus donation iii Foreign contribution (Bi + Bii) Bii Biii Biv Free text box C C Ꭰiv Specify the purpose for which foreign contribution has been received Total Contributions (Aiii + Biii) Anonymous donations, chargeable u/s 115BBC [Applicable to assessee claiming exemption u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) or 10(23C)(iiiad) or 10(23C)(iiiae....
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....23C)(iv)/(v)/(vi)/(via) other than towards corpus in case of donations out of accumulated income Donation to trust or institution registered u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via) not having same objects 2 3 4 Donation to any person other than trust or institution registered u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via) 4 10 5 Application outside India for which approval as per proviso to section 11(1)(c) is obtained 5 9 Application outside India for which approval as per proviso to section 11(1)(c) is not obtained 6 7 8 Applied for any purpose beyond the objects of the trust or institution Any other disallowable application 7 8 C Source of fund to meet revenue and capital application in Row A C 1 Income derived from the property/income earned during previous year (Excluding corpus) 1 2 Income accumulated as under section 11(2) or third proviso to section 10(23C) in earlier years 2 Income deemed to be applied in any preceding year under clause 2 of 3 Explanation 1 of section 11(1) (applicable only when exemption is claimed u/s 11 and 12) 32 4 Income of earlier years upto 15% accumulated or set apart 4 5 Corpus 5 6 B....
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....ion (drop down to be provided - Educational/Medical) 2 Addresses where activity is carrying out 3 Gross Annual receipts 4 Amount applied for objective 5 Balance accumulated 1 2 3 4 5 Town/City Schedule HP Details of Income from House Property (Please refer to instructions) (Drop down to be provided indicating ownership of property) 1 Address of property 1 State Country PIN Code/ Zip Code 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) I II [Tick the applicable option] Name(s) of Tenant (if let PAN/Aadhaar No. of Co-owner(s) Percentage Share in Property (optional) PAN/Aadhaar No. of Tenant(s) (if PAN/TAN/Aadhaar No. of Tenant(s) available) (if TDS credit is claimed) Let out out) Deemed let out I II Gross rent received or receivable or letable value (higher of the two, if let out for la a whole of the year, lower of the two, if let out for part of the year) 1b 1c 1d HOUSE PROPERTY b The amount of rent which cannot be realized c Tax paid to local authorities d Total (1b+ 1c) e Annual value (1a – 1d) f 30% of le g Interest payabl....
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....take this figure as (ai), or else take (aii)] b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii Expenditure wholly and exclusively in connection iii biii with transfer iv Total (bi bii + biii) biv Ñ Balance (aiii- biv) 1c d Deduction under section 54D/ 54G/54GA (Specify details in item D below) 1d DD/MM/YYYY e Short-term Capital Gains on Immovable property (1c - 1d) F In case of transfer of immovable property, please furnish the following details (see note) Address of S.No. Name of PAN/Aadhaar buyer(s) No. of buyer(s) Percentage share Amount property, Country code, Zip code Pin code State NOTE Furnishing of PAN/Aadhaar No. 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. Ale 2 From slump sale A i Fair market value as per rule 11UAE(2) 2ai ii Fair market value as per rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aiii B Net worth of the under taking or division 2b C Short term capital gains from....
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....ignored (Enter positive value only) 5c 50 5d e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d) From sale of assets other than at A1 or A2 or A3 or A4 or A5 above 6 A i In case assets 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 shares ia b Fair market value of unquoted shares determined in the prescribed manner ib 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 aii iii Total (ic+ ii) 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 (i+ii + iii) biv C Balance (6aiii – biv) 6c 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 D months prior to record date and dividend/income/bonus units ar....
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.... residents) 1 From sale of land or building or both (fill up details separately for each property) (in case of co- ownership, enter your share of Capital Gain) Date of purchase/ DD/MM/YYYY DD/MM/YYYY Long-term Capital Gains Date of sale/transfer acquisition a I Full value of consideration received/receivable ai li Value of property as per stamp valuation authority aii Full value of consideration adopted as per section 50C for the Iii purpose of Capital Gains [in case (aii) does not exceed 1.10 times aiii (ai), take this figure as (ai), or else take (aii)] b Deductions under section 48 i Cost of acquisition iia Cost of acquisition with indexation iib Total Cost of Improvement with indexation (a)Cost of improvement (b)Year of improvement bi biia biib A7 A8 A9a A9b A10 (c)Cost of Improvement with indexation Add row iii Expenditure wholly and exclusively in connection with transfer iv Total (biia + biib + biii) biii biv c Balance (aiii – biv) 1c d Deduction under section 54D/54EC/54G/54GA (Specify details in item D below) 1d Ble e Long-term Capital Gains on Immovable property (1c - 1d) fIn case of transfer of immovable property, plea....
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....uoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares B6 ia b Fair market value of unquoted shares determined in the prescribed manner ib 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 (ic+ ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii Expenditure wholly and exclusively in connection with biii transfer iv Total (bi + bii +biii) biv Ñ Long-term Capital Gains on assets at 7 above in case of NON- REESIDENT (aiii-biv) B7c For NON-RESIDENTS - From sale of equity share in a company or unit of 8 equity oriented fund or unit of a business trust on which STT is paid under section 112A Long-term Capital Gains on sale of capital assets at B8 9 From sale of assets where B1 to B8 above are not applicable a In case assets sold include shares of a company other than i quoted shares, enter the following details a Ful....
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....unt of income Item No. B1 to Country Article B11 above in name & of which included Code DTAA (1) (2) (3) (4) (5) Rate as per Treaty (enter NIL, if not chargeable) (6) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (7) (8) (9) (10) I II a Total amount of LTCG not chargeable to tax in India as per DTAA b Total amount of LTCG chargeable to tax at special rates in India as per DTAA B12a B12b 13 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11- 12a] B13 C1 Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below)) C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C3 Income chargeable under the head “CAPITAL GAINS†(C1 + C2) Information about deduction claimed against Capital Gains Ꭰ1 In case of deduction u/s 54D/54EC/54G/54GA give following details C1 C2 C3 a Deduction claimed u/s 54D i Date of acquisition of original asset ai dd/mm/yyyy ii Cost of purchase/ construction of new land or building for industrial undertaking aii iii Date of purchase of new ....
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....t off (ii + iii + iv + v X Loss remaining after set off (i-ix) The figures of STCG in this table (Ale* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. Schedule VDA Sl. No. Income from transfer of virtual digital assets u/s 115BBH Date of Acquisition Date Transfer of Head under which income to be taxed Cost of Acquisition (In case of gift; (Business/Capital Gain) a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) Consideration Received Income transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 - Col. 5) from (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) à¤à¤¾à¤— II -खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का रà....
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....rgeable u/s 115A(1)(a)(ii) Interest received from Infrastructure iii Debt Fund chargeable u/s ciii 115A(1)(a)(iia) Interest referred to in section 194LC(1) iv civ chargeable u/s 115A(1)(a)(iiaa) @ 5% Interest referred to in Proviso to chargeable u/s cv - v section 194LC(1) 115A(1)(a)(iiaa) @4 % 2 1 55 (Item No. 3d of Schedule BP) (Item No. C2 of Schedule CG) 56 56 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] vi cvi cvii Interest referred to in section 194LD chargeable u/s 115A(1)(a)(iiab) Distributed income being interest vii referred to in section 194LBA chargeable u/s 115A(1)(a)(iiac) Income from units of UTI or other Mutual Funds specified in section viii 10(23D), purchased in Foreign|cviii chargeable u/s ix Currency 115A(1)(a)(iii) Income from royalty or fees for technical services received from Government or Indian concern chargeable u/s 115A(1)(b) Income by way of interest from bonds ix x purchased in foreign currency by non- cx residents - chargeable u/s 115AC xi Income by way of dividends from GDRs purchased in foreign currency cxi by non-residents chargeable u/s 115AC - Income received by an FII in respect of....
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....from Other Sources From 16/6 to From 16/9 15/9 to 15/12 (ii) S. No. Other Source Income Upto 15/6 (i) Income by way of winnings from (iii) From 16/12 From 16/3 to 31/3 to 15/3 (iv) (v) 1 lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) Dividend Income 2 3 4 referred in Sl. No. 1a(i) Dividend Income u/s 115A(1)(a)(i) @ 20% (Including PTI Dividend Income u/s 115AC 10% @ Dividend Income (other than units referred to in 5 section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI Income) Dividend income chargeable at 6 DTAA Rates w.r.t.1a(i) Schedule OA General Do you have any details) income under the head business and profession? ☠Yes ☠No (if "yes" please enter following 1 Nature of Business or profession (refer to the instructions) 2 Number of branches 3 Method of accounting employed in the previous year (Tick) ☑ cash 4 Is there any change in method of accounting (Tick) ☑ 1 2 mercantile 3 Yes Effect on the profit because of deviation, if any, in the method of accounting 5 employed in the previous year from accounting standards prescribed under se....
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....otal (11i+11ii) 12 Profit or loss after adjustment for depreciation (9+10-11iii) 11iii 12 13 Amounts debited to the profit and loss account, to the extent disallowable under section 36 13 14 Amounts debited to the profit and loss account, to the extent disallowable under section 37 14 15 Amounts debited to the profit and loss account, to the extent disallowable under section 40 15 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40A 16 17 17 Any amount debited to profit and loss account of the previous year but disallowable under section 43B 17 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises 18 Development Act, 2006 18 Deemed income under section 41 19 19 20 Deemed income under section 32AC/32AD/ 33AB/ 33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/33AC/72A 20 21 Deemed income under section 43CA 21 22 Any other item of addition under section 28 to 44DB 22 Any other income not included in profit and loss account/any other expense not 23 allowable (including income from salary, commission, bonus and interest from firms in which company is a partner) 23 24 Total (13+ 14 + 15 + ....
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....rs the specified business (to be selected from drop down menu) C47 Intra head set off of business loss of current year D.48 Income chargeable under the head ‘Profits and gains from business or profession' (A36+B40+C46) E Income of current year (Fill this column only if figure is Sl. Type of Business income Business loss set off Business income remaining after set off zero or positive) (1) (2) (A36) (3) = (1) - (2) Loss to be set off (Fill this row i only if figure is negative) Income from speculative ii (B40) business iii Income from specified business| (C46) iv Total loss set off (ii + iii) V Loss remaining after set off (i – iv) Schedule CYLA Details of Income after set-off of current years losses SI. Head/Source of No. Income Income of House property loss of current year the current year set off (Fill this column only if income is zero or positive) 1 Loss to be adjusted -> i House property Business (excluding speculation income and ii income from specified business) iii Speculation income iv V Vi Specified business income u/s 35AD Short-term capital gain taxable @15% Short-term capital gain taxable @30% Sho....
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....sted securities/ units without ☠30 3 ☠10 indexation) 4 SPECIAL RATE 5 115AC (LTCG for non-resident on bonds/GDR) 115AD (LTCG for FII on securities) ☠10 ☠10 6 112 (LTCG on others) ☠20 7 112A(LTCG on equity shares/units of equity oriented fund/units of business trust on which STT is paid) 10 8 9 10 STCG chargeable at special rates in India as per DTAA LTCG Chargeable at special rates in India as per DTAA| ☠115AC (Income by way interest received by non-resident from bonds or GDR purchased in foreign currency) ☠☠10 11 115AC (Income by way of Dividend received by non-resident from bonds or GDR purchased in foreign currency ☠10 12 13 115BB (Winnings from lotteries, puzzles, races, games etc.) |115BBH- Tax on Income from Virtual Digital asset (i) Income under head business or profession ☠30 ☠30 (3d of Schedule BP) à¤à¤¾à¤— II -खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 14 15 (ii) Income under head Capital gain 115BBE (Income under section 68,....
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....tion 4 to the third proviso to section 10(23C) or section 11(3) Amount 2 Deemed income referred under section 11(1B) 3 Income which is deemed to be income under the twenty-first proviso to section |10(23C) or which is excluded from the total income as per section 13(1)(c) Income which is not exempt under section 10(23C) on account of violation of 4 clause (b) of the third proviso of section 10(23C) or which is excluded from the total income as per section 13(1)(d) 5 Income which is not excluded from the total income as per section 11(1)(c) Income accumulated or set apart in excess of fifteen per cent of the income 6 where such accumulation is not allowed under any specific provision of this Act; 7 Total (total of Sl. No. 1 to 6) 3 4 5 6 7 62 THE GAZETTE OF INDIA EXTRAORDINARY Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) Sl. Country Taxpayer Sl. Head of income Income from INCOME FROM OUTSIDE INDIA AND TAX RELIEF Code Identification Number outside India Tax paid outside India (included in PART B-TI) Tax payable on such income under normal provisions in India (a) (b) (c) (d) i House ....
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....beneficial interest) at any time during the calendar year ending as on 31st December, 2022 Gross amount paid/credited to the account during the period (drop down to be provided specifying nature of amount viz. interest/dividend/proceeds from sale or redemption of financial assets/other income) (12) Account opening date Peak balance during the Closing balance period à¤à¤¾à¤— II -खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 63 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year ending as on 31st December, 2022 A3 Sl Countr Country No y name code Peak value Closing Total gross Name of entity Address ZIP Nature Date of Initial of entity code of entity acquiring value of of the the investment interest investment during the period value amount Total gross proceeds paid/credited from sale or with respect redemption to the of holding investment during the during the period period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10....
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....ny time during the calendar year ending as on 31st December, 2022 and which has not been included in A to D above. Name of Address Country Zip Name of Account Peak Balance/ Whether income If (7) is If (7) is yes, Income offered in the Institution Institution SI No of the Name Code in which and Code the Number account the account Investment during the year (in rupees) accrued is taxable in your hands? yes, is held Income accrued in the account this return Amount Schedule Item where number offered of schedule (1) (2a) (2b) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor â˜â˜ SI Count Zio Name and Name and Name Name and Date since Whether ved fif (8) is if (8) is yes, Income offered in 64 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II—SEC. 3(i)] Name and code the trust trustees address Beneficiaries held is taxable in Income Amount Schedule Item of your hands? Settlor derived from the trust where number offered of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) ....
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.... places notified u/s 80G(2)(b) A [Aia +Bia of Schedule VCJ B Corpus other than above [Aib +Bib of Schedule VC] B 32 Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi) and 10(23C)(via) derived during the previous year excluding Voluntary contribution included in 1 above (10 of Schedule AI) 3 4 Amount eligible for exemption under section 11(1)(c) 4 A Approval number given by the Board A B Date of approval by board B 5 Income to be applied (1+2+3-4) 5 6 Application of income for charitable or religious purposes or for the stated objects of the trust/institution:- à¤à¤¾à¤— II -खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण i Amount applied during the previous year [Excluding application from borrowed fund, deemed application, previous year accumulation upto 15% etc, i.e. not from the income of prev. year] [Sr.no. G from Schedule A] 6i 6ii vi ii iii iv Repayment of loan during the previous year- [Sr.no. 4 of table A2 of Schedule J] Amount applied during the previous year- in....
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....nd gains of business or profession [as per item No. D 48 of schedule BP] Income under the head Capital Gains 10ii A Short term 10iiiA Ai 10 Aii Short-term chargeable @ 15% (9ii of item E of schedule CG) Short-term chargeable @30% (9iii of item E of schedule CG) Ai Aii Aii Aiii Short-term chargeable at applicable rate (9iv of item E of schedule CG) i Ai V Short-term chargeable at special rates in India as per DTAA (9v of item E of Schedule CG) Aiv Av Total Short-term (Ai + Aii + Aiii + Aiv) (enter nil if loss) Av B Long term 10iiiB Bi Long-term chargeable @ 10% (9vi of item E of schedule CG) Bi Bii Long-term chargeable @ 20% (9vii of item E of schedule CG) Bii Bii i Long-term chargeable at special rates in India as per DTAA (9viii of item E of schedule CG) Biii Bi Biv Total Long-term (Bi + Bii + Biii) (enter nil if loss) V C ᎠSum of Short-term/Lon g-term capital gains (Av+Biv) (enter nil if loss) Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 10iiiC 10iiiD E Total capital gains (C + D) 10iiiE iv Income from other sources [as per item No. 9 of Schedule OS] 10iv v Total (10i+10ii + 10iiiE + 10iv) 10v 11 Gro....
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....le at special rates in India as per DTAA (9viii of item E of schedule CG) Biii Biv Total Long-term (Bi + Bii + Biii) (enter nil if loss) Biv C Sum of Short-term/Long-term capital gains 7iiiC (Av+Biv) (enter nil if loss) ᎠCapital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 7iiiD E Total capital gains (C + D) 7iiiE iv Income from other sources [as per item No. 9 of Schedule OS] 7iv V Total (7i + 7ii + 7iiiE + 7iv) 7v 8 Gross income [6+7v-4-5] +3 8 9 10 Losses of current year to be set off against 8 (total of 2xiv, 3xiv and 4xiv of Schedule CYLA) Gross Total Income (8-9) 9 10 11 Income which is included in 10 and chargeable to tax at special rates (total of col. (i) of schedule SI) 11 13 Net Agricultural income for rate purpose 13 14 Aggregate Income (10-11-12+13) [applicable if (10-11-12) exceeds maximum amount not chargeable to tax] 14 15 Income chargeable at maximum marginal rates 15 Part B3- Applicable if total income chargeable to tax u/s twenty-second proviso to section 10(23C) or section 13(10) I. If yes in Sl. No. A(26) of Part A-General, specify the reason why the provisions of twenty-second proviso to Clause (23C....
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....section 13 or Explanation to twenty second proviso to clause (23C) of section 10 read with section (3A) of section 40A Amount in Rs. Amount in Rs. Amount in Rs. Amount in Rs. (ii) Income chargeable under section 115BBI Income in respect of which exemption under section 11 is not available, being anonymous donation (Diii of schedule VC) Amount in Rs Amount in Rs ༅༅à¼âž¢ (iii) Income chargeable under section 12(2) (iv) Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) or (d) of Explanation 3A to section 11(1) read with section 80G(2)(b) Amount in Rs Amount in Rs (v) Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) or (d) of Explanation 1A to section 10(23C) read with section 80G(2)(b) Amount in Rs (vi) Total Additions (i)+(ii)+(iii)+(iv)+(v)+(vi) Amount in Rs 5 Income chargeable u/s 11(4) Amount in Rs 6 Sum total [(1-2+3x)+4vi+5)] Amount in Rs 7 Income not forming part of item No. 6 above i Income from house property [ 4 of Schedule HP] (enter nil if loss) Amount in Rs. ii iii Profits and gains of business or profession [as per item No. D48 of schedule BP] Income under ....
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....f Part B-TI] OR [Sl. No. 12 of Part B3 of Part B-TI] d 16 of Part B1 of Part B-TI] OR [Sl. No. 13 of Part B3 of Part B-TI Tax on income chargeable u/s 115BBI @30% on [Sl. No. 1d e Tax at maximum marginal rate on Sl. No. 15 of Part B2 of Part B-TI le Rebate on agricultural income [ In Part B2, applicable if (10- f 11-12) of Part B-TI exceeds maximum amount not chargeable to 1f tax] g Tax Payable on Total Income (1a+1b+1c+ 1d+1e- 1f) 2 Surcharge i 25% of 13(ii) of Schedule SI ii On [1g – (13(ii) of Schedule SI)] iii Total (iii) 3 Health and Education cess @ 4% on (1g+ 2iii) 1g 2i 2ii 2iii 3 4 4 Gross tax liability (1g+ 2iii +3) 5 Tax relief a Section 90/90A (2 of Schedule TR) b Section 91 (3 of Schedule TR) Ñ Total (5a+5b) 6 Net tax liability (4-5c) 5a 5b 5c 6 7 Interest and fee payable a Interest for default in furnishing the return (section 234A) 7a b Interest for default in payment of advance tax (section 234B) 7b Ñ d Interest for deferment of advance tax (section 234C) Fee for default in furnishing return of income (section 234F) 7c 7d e Total Interest and Fee Payable (7a+ 7b+ 7c+ 7d) 8 Aggregate liability (6 + 7e....
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....LF ASSESSMENT TAX (1) i ii B SI TDS credit of Other Person (if TDS credit Unclaimed Deductor/ TDS brought PAN/Aadhar forward (b/f) of Tenant/ TDS of the current Financial Year (TDS Deducted during the FY2022-23) [other related to other person) Buyer person as per rule Fin. TDS Year in b/f which deducted Deducted Deducted in in own the hands of hands NOTE Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D furnished by Deductor(s)] No relating to self/ other person PAN/Aadhar TAN of the TDS credit being claimed this Corresponding TDS Receipts/ withdrawals offered credit being carried forward Head Year (only if corresponding income is being offered for tax this year), not applicable if TDS is deducted u/s 194N) Claimed Claimed in the hands Gross in own of any other person as Amount of hands per rule 37BA(2) (if Income any other person as applicable) 37BA(2)] per rule 37BA(2) (if applicable) (1) (2) (3) (4) (5) (6) (7) (8) Income TDS (9) (10) (11) (12) (13) Income TDS PAN/ ....