TaxTMI 
TaxTMI 
Amendment in Form ITR-7[Appendix II] - Income-tax (Twenty-Seventh Amendment) Rules, 2023
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.... in 13, to be taxed @ 30% (Sl. No 7 of Schedule 115BBI) 16 17 Aggregate income to be taxed at normal rates (13-14-15-16) (including income other than specified income under section 115BBI) 17"; (b) in Part B-TTI, against serial number 1, for item a and entries relating thereto, the following item and entried thereto, shall be substituted, namely:- "a Tax at normal rates on [Sl. No. 17 of Part B1 of Part B-TI] OR [Sl. No. (13-14) of Part B2 of Part B-TI] OR [Sl. No. 13 of Part B3 of Part B-TI] 1a". [F. No. 370142/2/2023-TPL-Part (1)] SURBENDU THAKUR, Under Secy. ============= 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 ....
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....elay. (aii) Or filed in response to notice u/s 139(9), 142(1), ☠148,, ☠153C (b) If revised/defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) (c) (d) (Tick) Resident If filed, in 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....
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....ation has been granted under section 12AB ☠Yes ☠No D date of such fresh registration/provisional registration (DD/MM/YYYY) ☠Yes ☠No (A25) Is this your first return? (A26 Whether provisions of twenty second proviso 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 v....
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....ience or statistical research purposes upto the beginning of the previous year Balance Amount taxed in any Balance available for application earlier assessment year(s) Amounts applied for charitable or religious /Scientific 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 with....
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....साधारण 43 Statement showing the funds and investments as on the last day of the previous year [to be filled by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C) (v) or 10(23C)(vi) or 10(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) ....
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....ecified modes u/s 11(5) within the time provided Name and address of the Value of contribution/ donor SI. No (1) i ii (2) donation (3) Value of contribution applied towards objective (4) Amount out of (3) invested in modes prescribed 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 loan....
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....tion:- a b Date of furnishing of the audit report (DD/MM/YYYY) Name of the auditor signing the audit report Ñ d Name of the auditor (proprietorship/ firm) POLITICAL PARTY e f Membership No. of the auditor Proprietorship/firm registration 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 pa....
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.... Amount distributed in 6iv is 95% of 6iii)(As per rule 17CA) Closing balance as on 31st March (iii – vi) vii viii Schedule VC Voluntary Contributions [to be mandatorily filled in by all persons filing ITR-7] Domestic Contribution (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 h....
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....t or institution registered u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via) towards Corpus Note: Amount entered in Sl. No. B should be out of Sl. No. A 1 2 30 Donation to trust or institution registered u/s 12AB or approved u/s 10(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 d....
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....ated 5 6 Schedule IE- 4 Income and Expenditure statement [applicable for assessee claiming exemption under sections 10(23C)(iiiad) or 10(23C)(iiiae)] (please fill up address for each institution separately): 1 Objective of the institution (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,....
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....ideration received/receivable Value of property as per stamp valuation authority ai aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) aiii does not exceed 1.10 times (ai), 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 ....
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....iii – biv) Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record d date and dividend/income/bonus units are received, then loss arising out of sale of such security to be 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 (....
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....er DTAA Total amount of STCG chargeable to tax at special rates in India as per DTAA 10 Total Short-term Capital Gain (Ale+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8-A9a) Long-term capital gain (LTCG) (Sub-items 6, 7and 8 are not applicable for 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) b....
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....ecurities as per sec. 112(1)(c), 7 (ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD 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 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....
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.... B11a2 B Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 20% B11b 12 Amount of LTCG included in items B1 to B11 but not chargeable to tax or chargeable at special rates in India as per DTAA Sl. No. Amount 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....
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....rate g*+A7*+A8c*) DTAA > A9b rates (B4c*+ B5*+ vi Long term capit 10% al gain B7c*+ B8*+ B9e*+ Bllal*+B11a2* (Ble*+ B2e*+B3c*+B6 vii 20% *+B9e*+ B10*+ B11b*) DTAA viii ix + vi + vii + viii) B12b rates Total loss set 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 Digita....
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....ncome chargeable at special rate (total of ci to c 2c cxv) Dividends received by non-resident company chargeable u/s ci i foreign 115A(1)(a)(i) Interest received from Government or ii Indian concern on foreign currency cii debts chargeable 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 ....
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....8e 9 à¤à¤¾à¤— II -खणà¥à¤¡ 3 (i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 10 Information about accrual/receipt of income 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....
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....11 Depreciation allowable under Income-tax Act 10 i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) ii Depreciation allowable under section 32(1)(i) 11i 11ii (Make your own computation refer Appendix-IA of IT Rules) iii Total (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 2....
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....imed) 43 44 Profit or loss from specified business ) (41+42-43 ) 44 45 Deductions in accordance with section 35AD(1) 45 46 Income from Specified Business) (44-45) C46 47 Relevant clause of sub-section (5) of section 35AD which covers 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 prop....
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....ial rates [Please see instruction] Section ☑ Special Income Tax thereon rate (%) (i) (ii) 1 |111A (STCG on shares where STT paid) ☠15 2 |115AD (STCG for FIIs on securities where STT not paid) 112 proviso (LTCG on listed 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 ....
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....Y Date 3 DD/MM/YYYY 14 Name of Bank and Branch 15 BSR Code 16 Serial number of challan 17 Amount deposited Schedule 115BBI Specified income of certain institutions under section 115BBI Particulars 1 Deemed income referred in Explanation 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 Inc....
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....o y name code financial institution Name of Address ZIP Account Status financial of code number institution (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) Details of Foreign Custodial Accounts held (including any 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 i....
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....nt Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) holder E Details of account(s) in which you have signing authority held (including any beneficial interest) at any 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 co....
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....schedule Part B-TI -Part B1] 2 2 Note: If conditions specified in Section 11 and 12 are violated, this field will be considered for adjustment under section 143(1) A Corpus representing donations received for the renovation or repair of 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 accum....
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....er Exemption u/s 11/10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) [(5-6vii)+7viii+8] Income not forming part of item No. 9 above 7viii 8 9 i Income from house property [ 4 of Schedule HP] (enter nil if loss) 10i ii iii Profits and 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....
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....+ Aiv) (enter nil if loss) Long term (B4 of schedule CG) (enter nil if loss) Long-term chargeable @ 10% (9vi of item E of schedule CG) Long-term chargeable @ 20% (9vii of item E of schedule CG) Av 7iiiB Bi Bii Biii Long-term chargeable 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 ....
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....unt disallowable under Explanation to sub-section (10) of section 13 or Explanation to twenty second proviso to clause (23C) of section 10 read with sub-section 3 of section 40A Amount disallowable under Explanation to sub-section (10) of 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 ....
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.... of Part B-TI]| 1a |OR [Sl. No. 14 of Part B3 of Part B-TI] b Tax at special rates (total of col. (ii) of Schedule-SI) Tax on anonymous donation u/s 115BBC @30% on [Sl. 1b c No. 15 of Part B1 of Part B-TI] OR [Sl. No. 12 of Part B2 1c of 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 advanc....
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....dule FA is filled up if the answer is Yes ] 15 TAX PAYMENTS A SI Details of payments of Advance Tax and Self-Assessment Tax BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) No (2) (3) (4) (5) ADVANCE/ SELF 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....