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The Income-tax (First Amendment) Rules, 2024 - New ITR form - Form ITR-6
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.... [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 2024-25 Part A-GEN (A1) Name GENERAL (A3) Is there any change in the company's name? If yes, please furnish the old name PERSONAL INFORMATION (A8) Flat/Door/Block No (A9) Name of Premises/Building/Village (A10) Road/Street/Post Office (A11) Area/Locality (A12) Town/City/District (A13) State (A15) Country (A2) PAN (A4) Corporate Identity Number (CIN) issued by MCA (A6) Date of commencement of business (DD/MM/YYYY) (A5) Date of incorporation (DD/MM/YYYY) (A14) Pin code/Zip code (A7) Type of company (Tick any one) ☑ (i) Domestic Company (ii) Foreign Company If a public company write 6, and if private company write 7 (as defined in section 3 of the Companies Act, 2013) (A16) Office Phone Number with STD code/ Mobile No. 1 (A17) Mobile No. 2 (A18) Email Address-1 Email Address-2 (A19) Due date for filing return of income [Dropdown to be provided]: 1. 31st October (ai) 2. 30th November (A19) 1 Filed u/s (Tick)[Please see (aii) (b) (c) instruction] 2 Or filed in r....
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....k registration under any law for the time being in force relating to companies? If yes, please provide details. (i) Act under which registration required Date of Registration (DD/MM/YYYY) Registration Number (k) Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 ☠No (Tick) ▼ ☠Yes (1) Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick) ☠Yes ☠No (m) (0) Whether the assessee company is under liquidation (Tick) ▼ (n) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956? No ☠Yes ☠No ☠Yes ☠Whether this return is being filed by a representative assessee? (Tick) ☑ ☠Yes ☠No (p) If yes, please furnish following information - (1) Name of the representative assessee (2) Capacity of the Representative (drop down to be provided) (3) Address of ....
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.... the following conditions: (bi) Sales, turnover or gross receipts exceeds the limits specified under section 44AB (bii) Assessee falling u/s 44BB but not offering income on presumptive basis (Tick) ☑ (biii) Assessee falling u/s 44BBB but not offering income on presumptive basis (biv) Others (Tick) ☑ (Tick) ▼ (Tick) ☑ (c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) ☑ If Yes, furnish the following information below ☠Yes ☠No (1) Mention the date of furnishing of audit report (DD/MM/YYYY) (2) Name of the auditor signing the tax audit report (3) Membership No. of the auditor (4) Name of the auditor (proprietorship/ firm) (5) Proprietorship/firm registration number (6) Permanent Account Number (PAN/Aadhaar No.) of the auditor (proprietorship/ firm) (7) Date of audit report (8) Acknowledgement Number of the Audit Report (9) UDIN (di) Are you liable for Audit u/s 92E? Yes ☠No If (di) is Yes, whether the (dii) accounts have been ☠Yes ☠No audited u/s. 92E? Date of furnishing audit report? DD/MM/YYYY (diii) (e) Acknowledgement Number If liable to furnish other aud....
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.... 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 Name 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/Aadhaar No. (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 section 2(36A) of the Income-tax Act Whether a company owned by the Reserve Bank of India ☠Yes ☠Yes ☠No ☠No 3 Whether a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank ☠Yes ☠No EQUITY AND ....
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....(iia + b3) Deferred payment liabilities b2 b3 iic iii iv Deposits from related parties (see instructions) iv V Other deposits V vi Loans and advances from related parties (see instructions) vi vii Other loans and advances vii viii Long term maturities of finance lease obligations viii ix Total Long-term borrowings (ic + iic + iii + iv +v+vi + vii + viii) 3A B Deferred tax liabilities (net) 3B C Other long-term liabilities [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण i Trade payables ii Others iii Ꭰ| Total Other long-term liabilities (i + ii) Long-term provisions i ii 3C i Provision for employee benefits ii Others iii Total (i + ii) E 4 A Total Non-current liabilities (3A + 3B + 3C + 3D) Current liabilities Short-term borrowings i ii 3D 3E Loans repayable on demand i a From Banks ia b From Non-Banking Finance Companies ib Ñ From other financial institutions ic d From others id e | Total Loans repayable on demand (ia + ib + ic + id) ie ii Deposits from related....
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....pital advances i ii Security deposits ii iii iv Loans and advances to related parties (see instructions) Other Loans and advances iii iv V vi Total Long-term loans and advances (i + ii + iii + iv) Long-term loans and advances included in Dv which is a for the purpose of business or profession Dy via b not for the purpose of business or profession vib Ñ given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such vic E | shareholder as per section 2(22)(e) of I.T. Act Other non-current assets i a b Long-term trade receivables Secured, considered good Unsecured, considered good ia ib Ñ Doubtful ic d Total Other non-current assets (ia + ib + ic) id ii Others ii iii Total (id + ii) Eiii Non-current assets included in Eiii which is due from iv shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section |2(22)(e) of I.T. Act iv F Total Non-current assets (Av + Bix + C + Dv + Eiii) 1F 2 Current assets a A Current investments i Investment in Equity instruments Listed equities ia b Unlisted equities ib Ñ ....
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....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 C Total Equity (Aiv + Biii) 1C 2 Liabilities A Non-current liabilities I Financial Liabilities Borrowings a Bonds or debentures 1 Foreign currency al 2 Rupee a2 3 Total (1+2) a3 b Term loans 1 Foreign currency b1 2 Rupee loans i From Banks ii From other parties iii Total (iii) 3 Total Term loans (b1+b2) Ñ Deferred payment liabilities d Deposits e Loans from related parties (see instructions) f Long term maturities of finance lease obligations i ii b2 b3 C d e f g Liability component of compound financial instruments g h Other loans h i Total borrowings (a3+b3+c+d+e+f+g+h) i j Trade Payables j 108 THE GAZETTE OF INDIA: EXTRAORDINARY k Other financial liabilities (Other than those specified in II under provisions) [PART II SEC. 3(i)] k II Provisions a Provision for employee benefits b Others (specify nature) Ñ Total Provisions III Deferred tax liabi....
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....ts i Investments in Equity instruments a Listed equities a b C Ad 30 B a b Ñ 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 Debenture or bonds iv V Investments in Mutual funds vi Investments in Partnership firms vii Others Investments (specify nature) viii Total non-current investments (ic + ii + iii + iv + v + vi + vii) II Trade Receivables a Secured, considered good b Unsecured, considered good C Doubtful d Total Trade receivables III Loans i Security deposits V vi vii HI a b C HII 110 IV THE GAZETTE OF INDIA: EXTRAORDINARY [PART II-SEC. 3(i)] ii Loans to related parties (see instructions) ii iii Other loans (specify nature) iii iv Total Loans (i + ii + iii) HIII V Loans included in HIII above which is- a for the purpose of business or profession b va vb C not for the purpose of business or profession given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act Other....
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....eing the beneficial owner c of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act Other Financial Assets Total Financial Assets (I + II + III + IV + V + VI) C Current Tax Assets (Net) va vb VC ᎠOther current assets i Advances other than capital advances i ii Others (specify nature) ii iii Total VI 2B 2C 111 Total Current assets (2A + 2B + 2C + 2D) Total Assets (1+2) Part A- 2D 2 II Manufacturing Account for the financial year 2023-24 (fill items 1 to 3 in a case where regular books of account are Manufacturing maintained, otherwise fill items 61 to 62 as applicable) Account 1 Debits to Manufacturing account A Opening Inventory i Opening stock of raw-material B ii Opening stock of Work in progress iii Total (iii) Purchases (net of refunds and duty or tax, if any) C Direct wages ᎠDirect expenses (Di + Dii + Diii) i Carriage inward ii Power and fuel iii Other direct expenses E Factory Overheads i Indirect wages ii Factory rent and rates iii Factory Insurance iv Factory fuel and power v Factory general expenses vi Depreciation of factory machinery vii Total (i+ii+iii+iv+....
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....£ X Union Territory Goods & Services Tax (UTGST) 10x xi Any other tax, paid or payable 10xi xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 Cost of goods produced – Transferred from Manufacturing Account 11 12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6- 7-8-9-10xii-11) 12 12a Turnover from Intraday Trading 12a 12b Income from Intraday Trading - transferred to Profit and Loss account 12b 113 Part A-P& L Profit and Loss Account for the financial year 2023-24 (fill items 13 to 60 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) 13 Gross profit transferred from Trading Account (12+12b) 14 Other income 13 i Rent i CREDITS TO PROFIT AND LOSS ACCOUNT ii Commission ii iii Dividend income iii iv Interest income iv V Profit on sale of fixed assets V vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi vii Profit on sale of other investment vii viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii Profit on conversion of inventory....
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....5 Foreign travelling expenses 36 Conveyance expenses 37 Telephone expenses 38 Guest House expenses 39 Club expenses 40 Festival celebration expenses 41 Scholarship 42 Gift 33 34 35 36 37 38 39 40 41 42 43 Donation 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise duty ii Service tax iii VAT/Sales tax iv Cess V Central Goods & Service Tax (CGST) vi State Goods & Services Tax (SGST) vii Integrated Goods & Services Tax (IGST) 44i 44ii 44iii 44iv 44v 44vi 44vii viii Union Territory Goods & Services Tax (UTGST) ix Any other rate, tax, duty or cess incl STT and CTT 44viii 44ix Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v+44vi + 44vii + 44viii X 44x +44ix) 45 Audit fee 45 46 Other expenses (specify nature and amount) 47 i ii iii Total (i + ii) i ii Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) (il) 47i(1) (12) 47ii(2) (i3) 47i(3) (Rows can be added as required) Total 47i |[47i(1)+47i(2)+47i(3)] Others (more than Rs. 1 lakh) where PAN/Aadhaar ....
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.... (i) (1) (2) (3) (4) (a) (b) Total Add row options as necessary (Please Note: At any time during the year the number of vehicles should not exceed 10 vehicles) (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 61(ii) 61(i)] NOTE- If the profits are lower than prescribed under S.44AE or the number of goods carriage owned/leased/hired at any time during the year exceeds 10, then, it is mandatory to maintain books of account and have a tax audit under section 44AB 62 In case of Foreign Company whose total income comprises of profits and gains from business referred to in sections 44B, 44BB, 44BBA, 44BBB or 44D furnish the following information Gross receipts / Turnover a b Net profit 62a 62b Part A- Manufacturing Account Ind-AS Manufacturing Account for the financial year 2023-24 [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)] 1 Debits to Manufacturing account A Opening Inventory i Opening stock of raw-material i ii Opening stock of Work in progress ii 115 DEBITS ....
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....ecial additional duty 10i 10ii 10iii [à¤à¤¾à¤— II–खणà¥à¤¡ 3 (i)] iv Union excise duty V Service tax vi VAT/Sales tax vii Central Goods & Service Tax (CGST) 117 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 10iv 10v 10vi 10vii viii State Goods & Services Tax (SGST) 10viii ix Integrated Goods & Services Tax (IGST) 10ix X | Union Territory Goods & Services Tax (UTGST) 10x xi Any other tax, paid or payable 10xi xii | Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 11 Cost of goods produced – Transferred from Manufacturing Account 10xii 11 12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-| 8-9-10xii-11) 12 12a Turnover from Intraday Trading 12a 12b 12b Income from Intraday Trading - transferred to Profit and Loss account Part A-P& L Ind-AS Profit and Loss Account for the financial year 2023-24 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian ....
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.... (i + ii) 30iii 31 Royalty 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 31iii iii Total (i + ii) 32 Professional / Consultancy fees / Fee for technical services 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 (iii) 32iii 33 Hotel, boarding and Lodging 34 Traveling expenses other than on foreign traveling 35 Foreign travelling expenses 36 Conveyance expenses 37 Telephone expenses 33 34 35 36 37 38 Guest House expenses 39 Club expenses 40 Festival celebration expenses 41 Scholarship 42 Gift 43 Donation 38 39 40 41 42 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise duty 44i ii Service tax iii VAT/Sales tax iv Cess V vi 44ii 44iii 44iv Central Goods & Service Tax (CGST) State Goods & Services Tax (SGST) vii Integrated Goods & Services Tax (IGST) 44v 44vi 44vii viii Union Territory Goods & Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix Total rates and taxes paid or ....
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....isk of financial liabilities designated at FVTPL iv V Share of Other comprehensive income in associates and joint ventures, to the extent not to be classified to P&L V vi Others (Specify nature) ≤. vi vii Income tax relating to items that will not be reclassified to P&L viii Total vii 61A B Items that will be reclassified to P&L i Exchange differences in translating the financial statements of a foreign operation i ii Debt instruments through OCI ii iii The effective portion of gains and loss on hedging instruments in a cash flow hedge iii iv Share of OCI in associates and joint ventures to the extent to be classified into P&L iv V Others (Specify nature) V vi Income tax relating to items that will be reclassified to P&L vii Total vi OTHER 62 Total Comprehensive Income (56 + 61A + 61B) Part A-OI INFORMATION 61B 62 Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable) ☠mercantile ☠cash (Tick) ▼ ☠Yes ☠No as per Income За 1 | Method of accounting employed in the previous year (Tick) ▼ 2 Is there any change in method of accounting Increase ....
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....nised provident fund |[36(1)(iv)] 6f Amount of contributions to an approved g 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 6k k set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] Amount of bad and doubtful debts [36(1)(vii)] m Provision for bad and doubtful debts [36(1)(viia)] n Amount transferred to any special reserve [36(1)(viii)] Expenditure for the purposes of promoting family 61 6m 6n 60 0 planning amongst employees [36(1)(ix)] Amount of securities transaction paid in respect of P transaction in securities if such income is not included in 6p business income [36(1)(xv)] Marked to market loss or other expected loss as 5f r Any other disallowance q computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] S Total amou....
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....sallowable 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 a Amounts debited to the profit and loss account, to the extent disallowable under section 40A Amounts paid to persons specified in section 40A(2)(b) 9a Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing 10 b system through a bank account or through such 9b electronic mode as may be prescribed, disallowable under section 40A(3) Ñ Provision for payment of gratuity [40A(7)] 9c any sum paid by the assessee as an employer for setting dup or as contribution to any fund, trust, company, AOP, 9d or BOI or society or any other institution [40A(9)] e Any other disallowance 9e f Total amount disallowable under section 40A (Total of 9a to 9e) Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year a Any sum in the nature of tax, duty, cess or fee under any law 10a Any sum payable by way of contribution to any provident b fund or superannuation fund or gratuity fund or any 10b othe....
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....s for the use of railway assets 11g Any sum payable to a micro or small enterprise beyond h the time limit specified in section 15 of the Micro, Small 11h and Medium Enterprises Development Act, 2006 i Total amount disallowable under Section 43B (total of 11a to 11h) 12 Amount of credit outstanding in the accounts in respect of Union Excise Duty a b Service tax Ñ VAT/sales tax d Central Goods & Service Tax (CGST) 12a 12b 12c 12d e State Goods & Services Tax (SGST) 12e 12f g Union Territory Goods & Services Tax (UTGST) 12g 12h f Integrated Goods & Services Tax (IGST) h Any other tax iTotal 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 11i 14 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 1315 12i 16 Amount of expenditure disallowed u/s 14A 16 Whether assessee is exercising option under subsection 2A of section 92CE (Tick) ☑ 17 No ☠Yes 17 67 [If yes, please fill schedule TPSA] Part A - QD Quantitative details (mandatory, if liable f....
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....r following details) Assessee's percentage of share in the property % Name of Co-owner(s) PAN/Aa I II [Tick the applicable Name(s) of option] Tenant(s) (if let see Note) Let out out) ☠Deemed let out I II b-owner (s) Percentage Share in Property PAN/Aadhaar No. of Tenant(s) (Please PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) a Gross rent received or receivable or lettable value la b The amount of rent which cannot be realized 1b C Tax paid to local authorities 1c d Total (1b+1c) 1d e Annual value (1a - 1d) le f Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f 1g h Interest payable on borrowed capital 1h i Total (1g+1h) j Arrears/Unrealised rent received during the year less 30% k Income from house property 1 (lf – 1i+1j) li 1j 1k 123 124 THE GAZETTE OF INDIA: EXTRAORDINARY (fill up details separately for each property 2 Pass through income/loss if any * 3 Income under the head "Income from house property" (1k+2) (if negative take the figure to 2i of schedule CYLA) Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section NOTE 194-IB. Fu....
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....d + 7e + 7f+ 8a+8b) 8b 9 10 Adjusted profit or loss (6+9) 10 11 12 Depreciation and amortization debited to profit and loss account Depreciation allowable under Income-tax Act 11 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 (12i + 12ii) 12iii [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 13 14 Profit or loss after adjustment for depreciation (10 +11 – 12iii) Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6s of Part A-OI) 13 14 15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7k of Part A-OI) 15 16 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of Part A-OI) 16 17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of Part A-OI) 17 18 An....
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....cified business (36+36x) 31 37 38 Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d+ 38e +38f) A38 a Income chargeable under Rule 7 38a b Deemed income chargeable under Rule 7A 38b C Deemed income chargeable under Rule 7B(1) 38c d Deemed income chargeable under Rule 7B(1A) 38d e Deemed income chargeable under Rule 8 38e 125 126 [PART II SEC. 3(i)] B 39 f THE GAZETTE OF INDIA: EXTRAORDINARY 38f Income other than Rule 7A, 7B & 8 (Item No. 37) Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act [4c- 39 (38a+38b+38c+38d+38e)] Computation of income from speculative business 40 Net profit or loss from speculative business as per profit or loss account 40 41 Additions in accordance with section 28 to 44DB 41 42 Deductions in accordance with section 28 to 44DB 42 43 Income from speculative business) (40+41-42) (if....
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....7 14 Additional depreciation relating to 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 15) 17 Net aggregate depreciation (15-16) [à¤à¤¾à¤— II–खणà¥à¤¡ 3 (i)] 18 Proportionate aggregate depreciation allowable in the event of succession, | amalgamation, demerger etc. (out of column 17) 19 Expenditure incurred in connection with transfer of asset/ assets 20 Capital gains/loss under section 50 (5+8-3-4-7-19) (enter negative only, if block ceases to exist) 21 Written down value on the last day of previous year* (6+ 9 -15) (enter 0, if result is negative) 127 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Schedule DOA DEPRECIATION ON OTHER ASSETS Block of assets Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) Land Building (not including land) Furniture and Intangible Ships fittings assets 2 Rate (%) Nil 5 10 40 (i) (ii) (iii) (iv) 1....
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....4vii or 15vii as applicable) 6 Total depreciation ( 1e+2d+3+4+5) Deemed Capital Gains on sale of depreciable assets Schedule DCG Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 20i) la b Block entitled for depreciation @ 30 per cent (Schedule DPM - 20ii) 1b Ñ Block entitled for depreciation @ 40 per cent (Schedule DPM - 20iii) 1c d Block entitled for depreciation @ 45 per cent (Schedule DPM - 20iii) 1d e Total (la +1b + 1c+le) 2 Building (not including land) 3 4 5 6 [PART II SEC. 3(i)] a Block entitled for depreciation @ 5 per cent (Schedule DOA- 17ü) 2a b Block entitled for depreciation @ 10 per cent (Schedule DOA- 17iii) 2b c Block entitled for depreciation @ 40 per cent (Schedule DOA- 17iv) 2c 2d 3 4 5 6 d Total (2a + 2b + 2c) 3 Furniture and fittings (Schedule DOA- 17v) 4 Intangible assets (Schedule DOA- 17vi) 5 Ships (Schedule DOA- 17vii) 6 Total (le+2d+3+4+5) Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) SI No Expenditure of the nature referred to in section Amount, if any, debited to profit and loss account Amount of deduction allo....
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....id under section 111A or a Full value of consideration За 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 iv Total (i + ii + iii) biii biv Ñ Balance (3a-biv) 3c d Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of 3d e Short-term capital gain on equity share or equity oriented MF For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange a STCG on transactions on which securities transaction tax (STT) is b STCG on transactions on which securities transaction tax (STT) is For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 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 ia in respect of unquoted shares b Fair market value of unquoted shares ib dete....
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....ransfer red year Previous year in which asset acquired/const ructed Amount utilised out of Capital Gains account i 2020-21 54G/54GA ii 2021-22 54G/54GA iii 2022-23 b 54G/54GA Amount deemed to be short term capital gains u/s 8 Amount deemed to be short term capital gains (Xi+ Xii+ Xiii + b) Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a+ A8b+A8c) A7 A8 a b Ñ Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 15% Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @30% Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at A8a A8b A8c 9 Amount of STCG included in A1 - A8 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA Rate as Item No. Count A1 to A8 ry SI. No. Amount of income above in which name & Article of DTAA per Treaty (enter NIL, if Whet her Applic Rate able Section TRC as per of I.T. not obtai ned I.T. Act Act included Code rate [lower of (6) chargeab (Y/N) or (9)] le) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) [à¤à....
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....За B2e a b Deductions under section 48 i ii iii Cost of acquisition without indexation Cost of improvement without indexation Expenditure wholly and exclusively in bi bii biii iv Total (bi+bii+biii) biv C LTCG on bonds or debenture - (3a-biv) B3c Blee A10 132 THE GAZETTE OF INDIA: EXTRAORDINARY 4 [PART II SEC. 3(i)] From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable a Full value of consideration 4a 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 biii iv Total (bi + bii +biii) biv C Long Term Capital Gains on assets at B4 (4a – biv) 4c 5 6 From sale of equity share in a company or unit of 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 B5(Column 14 of For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to LTCG computed without indexation benefit B5 B6 ....
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....us year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? New asset acquired/constructed Amount not used for new asset or remained unutilized in Section under Previous year in S.no which asset transferred which deduction claimed in Previous year in which asset Amount utilised out acquired/construct ed of Capital Capital Gains account gains account (X) i 2020-21 54D/54G/54GA ii 2021-22 54D/54G/54GA B9e iii 2022-23 54D/54G/54GA B 11 Amount deemed to be long-term capital gains, other than at 'a' Amount deemed to be long-term capital gains (Xi + Xii+ Xiii + b) Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B11a1+11a2 + B11b) B10 B11 al Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 10% u/s 112A B11a 1 a2 b 12 Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 20% Amount of LTCG included in items B1 to B11 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA B11a ....
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....mber Dd/mm/yyyy Code V Amount of deduction claimed dv e Total deduction claimed (1a + 1b + 1c + 1d) e Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT chargeable under DTAA) SI. Type of Capital Gain Gain of current year (Fill this column only if computed figure is Short term capital loss set off Long term capital loss set off Current year's capital gains remaining after set off 15% 30% applicable rate DTAA rates 10% 20% DTAA rates 1 2 3 4 5 6 7 8 9 Loss to be set off (B4c*+ (Fill this row if B5*+ figure computed is i negative) (A3e*+ A4a*+ A8a) (Ale*+ (A5e*+A2c+A4b*+A6 A8b*)*+A7*+A8c* B7c*+ A9b B8* B9e* Bllal*+ B11a2* (Ble*+ B2e*+B3c*+B6*+B9 B12b e*+ B10*+ B11b*) ii Short iii term capital iv gain 15% 30% applicabl (A3e*+ A4a*+ A8a *) e rate (A5e*+ A8b*) (Ale*+ A2c*+A4b*+A6g* +A7*+A8c*) DTAA V A9b rates vi png 10% #1188-19 Long term capital vii gain 20% (Ble*+ B2e*+B3c*+B6*+B9e* + B10*+ B11b*) viii ix DTAA rates B12b Total loss set off (ii + iii + iv + v + vi + vii × Loss remaining after setoff (-(x) The fig....
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.... Value per share/un 018,- Lower it as on 31st January ,2018 as per sectio n or 9) of 11 55(2)( ac)- (4*10 r Bala Mark Expend nce et iture (6- Value wholly 13) - of capita and exclusiv Total Item deduct 5 of I asset ely in connect ion with transfe ions (7+12) LTC G Sche dule of ITR6 and 6 January, 2018- Please enter Full Value of Consider ation (C ol (Col 1a) 1) 2) ะรีส (C (Col ol (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 12) 11) (Col 13) (Col 14) 81 1 2 Add rows Total Schedule 115AD(1)(b)(iiii)-Proviso From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A 136 THE GAZETTE OF INDIA: EXTRAORDINARY Full Value Consider ation [PART II SEC. 3(i)] before 31.01.20 -If shares are acquired on or Cost of Total Fair If the Mark long term 18 (Total acquis Sale- Sale ition S. No. Share/U nit Name Cost capital asset was No. of price Value witho Acquire d ISIN Code of the Share/ Unit Shares/ Units per Share/ )(4*5) Unit -If sh....
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.... i Aggregate value of sum of money received without consideration di 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 Dv le Any other income (please specify nature) Sl. No Nature Amount 1 Any specified sum received by a unit holder from a business trust during the previous year as referred to in section 56(2)(xii) Add rows 1 ai aii b 2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl.no.1) Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB Income by way of winnings from online games chargeable u/s 115BBJ Income chargeable u/s 115BBE (bi + bii + biii + biv+ by + bvi) 2 2ai 2aii 2b i ii Cash credits u/s 68 Unexplained investments u/s 69 bi bii iii Unexplained mo....
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....ain cases chargeable u/s 115BBC cxvi xvii Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF cxvii xviii xix Income by way of transfer of carbon credits - chargeable u/s 115BBG cxviii cxix XX xxi Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) |- chargeable u/s 115AD(1)(i) CXX Income being dividend received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxxi xxii Income (other than dividend) received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxxii Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to be provided) Amount included in 1 and 2 above....
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....ncluding PTI Income) Dividend Income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @20% (Including PTI Income) Dividend Income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income) ☠9 chargeable at DTAA Schedule CYLA SI. No à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 139 Details of Income after Set off of current year losses Head/Source of Income Income of current year (Fill this column only if income is zero or positive) House property loss of the current year set off 2 Business Loss (other than speculation or specified business loss) of the current year set off 3 Other sources loss Current (other than loss from race horses year's and amount chargeable to special rate of tax) of the current year set off 4 Income remaining after set off 5=1-2-3-4 Loss to be set off (3 of Schedule - i (Fill this row only, if computed figure is negative) HP) (2vi of item Eof Schedule BP) (6 of Schedule-OS) ii House property (3 of Schedule HP) B....
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....m capital gain taxable x @ 10% xi Long term capital gain taxable @ 20% |Long term capital gains taxable xii at special rates in India as per DTAA Net income from other sources xiii chargeable at normal applicable rates (5v of Schedule CYLA) (5vi of Schedule CYLA) (5vii of Schedule CYLA) (5viii of Schedule CYLA) 2 (B/f house property loss) (B/f business loss, other than speculation or specified business loss) (Note: B/F loss set off will be restricted to business income excluding income u/s 44BB&44BBB) (B/f business loss, other than speculation or specified business loss) (B/f normal business or speculation loss) (B/f normal business or specified business loss) (B/f short-term capital loss) (B/f short-term capital loss) (5ix of Schedule CYLA) (B/f short-term capital loss) (B/f short-term capital loss) (5x of Schedule CYLA) (5xi of Schedule CYLA) (5xii of Schedule CYLA) (5xiii of Schedule CYLA) (5xiv of Schedule CYLA) (B/f short-term or long-term capital loss) (B/f short-term or long-term capital loss) (B/f short-term or long-term capital loss) (Note: B/F depreciation set off will be restricted to business income e....
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....e years (xv- xvi+xix) Schedule UD Unabsorbed depreciation and allowance under section 35(4) Sl No Assessment Year Depreciation Allowance under section 35(4) Amount of Amount as brought adjusted on Amount of depreciation Balance Amount of Amount of Balance carried brought forward allowance set-off Carried forward account of set-off against forward to the unabsorbed against the current forward to unabsorbed opting for the current next year allowance year income the next year depreciation taxation year income section 115BAA (1) (2) (3) (3a) (4) (6) Current Assessment i Year ii iii iv Total (3xvi of BFLA) (4xvi of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit SI. No. (1) ICDS (2) Increase in Profit (Rs.) (3) Decrease in profit (Rs.) (4) Net Effect (Rs.) (5) I Accounting Policies Valuation of Inventories (other than the effect of change in II method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) III Construction Contracts IV Revenue Recognition V Tangible Fixed Assets VI Changes in Foreign Exchange Rates VII Government Grants Se....
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....rought forward off depreciation set off 2 3 (B/f house property loss) ii Business (excluding Income from Insurance Business, speculation income and income from specified business) iii Profit and gains from life insurance business u/s 115B iv Speculation Income V Specified Business Income Short-term capital gain taxable @ 30% vi Short-term capital gain taxable @ 15% vii viii ix X Short-term capital gain taxable at applicable rates Short-term capital gain taxable at |special rates in India as per DTAA Long-term capital gain taxable @ 10% (B/f business loss, other than speculation or specified business loss) (5iii of Schedule CYLA) (Note: B/F loss set off will (5iv of Schedule CYLA) (5v of Schedule CYLA) (5vi of Schedule CYLA) (5vii of Schedule CYLA) (5viii of Schedule CYLA) (5ix of Schedule CYLA) (5x of Schedule CYLA) (5xi of Schedule CYLA) (5xii of Schedule CYLA) xi Long term capital gain taxable @ 20% xii Long term capital gains taxable at |special rates in India as per DTAA (5xiii of Schedule CYLA) be restricted to business income excluding income u/s 44BB & 44BBB) (B/f business loss, other than speculation or specified busi....
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....x) (2v of (2iii of (2i of Schedule (2ii of Schedule BFLA) BFLA) (2iv of Schedule BFLA) Schedule Schedule BFLA) BFLA) (2xviii of Schedule CYLA) (3xviii of Schedule CYLA) (B43 of Schedule BP, if-ve) (C49 of Schedule BP, if- ve) 4b of (2x+3x+4x+5x) (6x+7x+8x) Schedule of item E of BP, (if-Schedule CG) ve) of item E of Schedule CG (2xiv of Schedule BFLA) (8e of Schedule OS, if-ve) [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Unabsorbed depreciation and allowance under section 35(4) 145 Schedule UD SI No Assessment Year Depreciation Allowance under section 35(4) Amount of Amount as brought adjusted on Amount of depreciation Balance Amount of carried brought forward Amount of allowance set-off Balance Carried forward account of set-off against forward to the unabsorbed against the current forward to unabsorbed opting for the current next year allowance year income the next year depreciation taxation year income section 115BAA (1) (2) (3) (3a) (4) (5) (6) (7) (8....
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.... Donee Reference Number) Eligible Amount of donation Donation Donation in Total in cash other mode Donation iv Total E Total donations (Aiv + Biv + Civ + Div) Details of donations for scientific research or rural development Schedule 80GGA S. No. Relevant clause under which deduction is claimed (drop down to be provided) Name and address of donee PAN of Donee i ii Total donation Schedule 80GGC S. Date No. i (add rows) Total contribution Schedule 801AC Sl. No. Details of contributions made to political parties Amount of contribution Contribution Contribution in cash Total in other mode Contribution Donation in cash Amount of donation Donation in other mode Total Donation Eligible Amount of donation Eligible amount of contribution Transaction Reference number for UPI transfer or Cheque IFS code of Bank number/IMPS/NEFT/RTGS Deduction in respect of eligible start-up [to be filled only if answer to A19(q) is 'Yes'] Date of incorporation of Startup Nature of business Certificate number as obtained from Inter Ministerial Board of Certification First AY in which deduction was claimed (1) (2) (3) (4) Amount of deduct....
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.... the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) Schedule 80-IB Deductions under section 80-IB a Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] Undertaking al a2 no. 1 Undertaking no. 2 Undertaking b1 b Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] no. 1 Undertaking b2 Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, no. 2 Undertaking cl no. 1 Ñ vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] Undertaking c2 no. 2 Deduction in the case of an undertaking engaged in Undertaking d1 d integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] no. 1 Undertaking d2 no. 2 e Total deduction under section 80-IB (Total of al to d2) Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE d (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB....
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.... 80-IBA f 80-IAB h 80-IB j 80-IC/ 80-IE dh e (e of Schedule 80-IB) (e of Schedule 80-IC/80-IE) [Sl.no. 51(eiv) +511 of Annexure to Form 10DA] k 80JJA 1 80JJAA m 80LA(1) (9 of Schedule 80-LA) n 80LA(1A) (9 of Schedule 80-LA) 80M-Details of distribution of 0 dividend as P 80-PA provided in e-filing utility Total Deduction under Part C (total of e to p) 3 Total deductions under Chapter VI-A (1+2) 2 3 3 112 proviso (LTCG on listed securities/ units without indexation) [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] Schedule SI SI No 111A 1 SPECIAL RATE à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Income chargeable to tax at special rates [Please see instructions) for section and rate of tax] Section/Description or section 115AD(1)(b)(ii)- Proviso (STCG on shares/equity oriented MF on which STT paid) 2 115AD (STCG for FIIs on securities where STT not paid) ☑ ☠Income (i) (part of 5vii of Schedule BFLA) Special rate (%) 15 (5vi of Schedule BFLA) 30 ☠10 ☠|(part of 5xof Schedule BFLA) 4 112(1)(c)(iii) (LTCG....
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....of Short Term Capital Gain ☠chargeable @30% 30 24 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s 112A ã… à®ª 10 Pass Through Income in the nature of Long Term Capital Gain 25 chargeable @ 20% ☠20 26 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% other than section 112A ☠10 Pass through income in the nature of income from other source ã… 27 chargeable at special rates (Drop down to be provided in e-filing utility) (part of 2e of Schedule OS) (part of 5vi of Schedule BFLA) (part of 5vii of Schedule BFLA) (part of 5x of Schedule BFLA) (part of 5xi of Schedule BFLA) (part of 5x of Schedule BFLA) (2d of Schedule OS) 28 Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) â—‰ 10 11 (2cx of Schedule OS) Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical ã… 50 29 services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. (2cxix of Schedule OS) |Paragraph EII of Part I of first sche....
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....H INCOME trust/ fund 5 Pass through income claimed as not chargeable to tax (Schedule PTI) 6 Total (1+2+3+4+5) Schedule PTI S.No (Y/N) 5 6 Pass Through Income details from business trust or investment fund as per section 115UA, 115UB Invested in Name section 115UA/115UB of PAN of S.No business trust/ investment fund the business Head of income Current Share of Net year income Current Income/ year loss distributed Loss 9=7-8 TDS on such amount, if any investment by Investment fund (1) (2) (3) (4) (drop down to (5) i (6) (7) (8) (9) (10) House property be provided) ii Capital Gains A Short term Ai Section 111A Aii Others B Long term Bi Section 112A Bii Section other than 112A Other Sources Dividend Others Income claimed to be exempt iii A B iv [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण C u/s 2. i House property ii a ai Capital Gains Short term Section 111A aii Others b Long term bi Section 112A bii Other than 112A iii a b iv Other So....
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....g+5h+5i+5j+5k+51+5m) Deductions a Amount withdrawn from reserve or provisions if ба credited to Profit and Loss account b Income exempt under sections 10, 11 or 12 [exempt 6b income excludes income exempt under section ||10(38)] c Amount withdrawn from revaluation reserve and 6c credited to profit and loss account to the extent it does not exceed the amount of depreciation attributable to revaluation of asset d Share in income of AOP/ BOI on which no income- 6d tax is payable as per section 86 credited to Profit and Loss account e Income in case of foreign company referred to in бе clause (iid) of explanation 1 to section 115JB 151 152 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] f Notional gain on transfer of certain capital assets or 6f units 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) 6h of 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 w....
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....f MAT Credit Brought Forward ] S.No Assessment Year (A) MAT CREDIT i 2009-10 ii 2010-11 iii 2011-12 iv 2012-13 V 2013-14 vi 2014-15 vii 2015-16 ☠IN 2017-18 MAT Credit Gross (B1) MAT Credit Set-off in earlier years Balance Brought (B2) forward |(B3)=(B2)-(B1) Utilised during the Current Year Balance MAT Credit Carried Forward |(D)= (B3) - (C) |(C) [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 153 xi 2019-20 xii 2020-21 xiii 2021-22 xiv 2022-23 XV 2023-24 xvi 2024-25[(SI no 1-SI no 2 of)-(SI No 6c - 2f of Schedule Part B-TTI, only if positive)] xvii Total 5 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xvii] 15 6 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xvii] 16 Schedule- BBS Details of tax on distributed income of a domestic company on buy back of shares TAX ON BUY BACK OF SHARES SI (i) Description (ii) Date of payments of any 1 2 3 4 consideration to the shareholder on buy back of share Amount of c....
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....tration u/s 12AB, if benefit u/s 11 and 12 not claimed during the said period 4ii (iii) FMV of assets transferred in accordance with third proviso to section 115TD(2) 4iii 4iv (iv) Total (4i + 4ii + 4iii) 5 Liability in respect of assets at 4 above 6 Accreted income as per section 115TD [3 – (4iv - 5)] 7 Additional income-tax payable u/s 115TD at maximum marginal rate 8 Interest payable u/s 115TE 9 Specified date u/s 115TD 10 Additional income-tax and interest payable 11 Tax and interest paid 12 Net payable (10-11) (Enter 0 if negative) F5 9 7 80 9 10 11 12 13 Date(s) of deposit of tax on accreted income Date 1 DD/MM/YYYY Date 2 DD/MM/YYYY Date 3 DD/MM/YYYY 14 Name of Bank and Branch 15 BSR Code 16 Serial number of challan 17 Amount deposited Schedule FSI INCOME FROM OUTSIDE INDIA AND TAX RELIEF Sl. Country Taxpayer Code Identification (dropdown Number to be provided in the e- filing utility) 1 2 Details of Income from outside India and tax relief (available only in case of resident) Head of income SI. Income from outside India (included in PART B-TI) Tax paid outside India Tax payable on such income under normal ....
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....ng any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 A2 SI No name Country Country code n Name of Address financial of institutio financial institutio ZIP Accoun Status Account code t numbe opening date r Peak Closing balance balance during the period n 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) DETAILS OF FOREIGN ASSETS (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) A3 SI No name code entity of entity value 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, 2023 Country Country Name of Address ZIP Nature Date of Initial Peak code of acquirin value of value of entity g the the investmen interest investment during t the period Closing Total gross amount Total gross proceeds paid/credite from sale or d with respect to redemption of investment during the period (13) the holding dur....
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....(ii) 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, 2023 and which has not been included in A to D above. SI Name of the Address Zip Name of Accoun Peak Balance/ No Institution in which the account is held of the Cod Institutio e n the t account Numbe holder r Investment during the year (in rupees) Whether income accrued is taxable in your hands? (1) (2) (3a) (3b) (4) (5) (6) (7) (i) (ii) If (7) is If (7) is yes, Income offered in this return yes, Income Amount Schedule Item number of accrued where schedule in the offered account (8) (9) (10) (11) Name and Name No ry Cod and Name e and code address of the trust address of trustees address of Settlor Name and address of Beneficiarie position held F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor SI Count Zip Name and Date since Whether return If (8) is If (8) is yes, Income offered in this yes, Income Amoun Schedule Item number derived t where of schedule from the ....
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....DING OF START-UPS r 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 details of shareholding;- Details of shareholding as at the end of the previous year Name of the shareholder Category of shareholder (drop down to be provided- non- resident/ venture capital company/venture capital fund/ specified company/ any other Туре of share PAN/Aadha ar No. Date of allotment Numbe Face r of value shares per held share Issue Price Paid up value per Share premium per share share person) Details of share application money pending allotment as at the end of the previous year Name of the applica nt Category of applicant (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/any other person) No. Тур PAN/Aadhaar e of shar e Date of applicatio Number of shares Face value Propose n applied for per shar e d issue price per share Share Share applicatio applicatio n money n premium Category of Typ PAN/Aadha shareholde e of shar ar no. Date of allotmen t Nu....
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....ted Opening balance Securities acquired during the year es or unlisted Securities transferred during the year Closing balance Issue No. of Cost of No. of securities acquisition securities Date of subscription/ purchase Face value per share Purchase price price of security (in case of fresh per security (in case of purchase from existing holder) Sale No. of No. of Cost of securities consideration securities acquisition issue) F Details of capital contribution to other entity Name of entity PAN Opening balance Amount contributed during the year during the year Amount withdrawn Amount of profit/loss/ dividend/ Closing balance interest debited or credited during the year G Details of Loans & Advances to any other concern (If money lending is not assessee's substantial business) Name of the PAN person Opening Balance Amount received Amount paid Interest Closing balance credited, if any Rate of interest (%) H Details of motor vehicle, aircraft, yacht or other mode of transport Particulars of asset Registration number of Cost of acquisition vehicle Date of acquisition Purpose for which used (dropdown to be provided) ....
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....ion has been made Amount Amount of Amount of contribution withdrawn, if profit/loss/ dividend/ interest debited or credited any Closing balance as at the end of the previous year, if any E Details of acquisition of shares and securities Name of company/entity PAN Type of Number of shares/securities shares/securities F acquired Cost of acquisition Date of acquisition Closing Whether transferred, balance as at if Yes date the end of of transfer the previous year, if any Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh rupees acquired since incorporation Particulars of Registration asset Cost of acquisition number of vehicle Date of acquisition Purpose for which used (dropdown to be provided) Whether transferred, if Yes date of transfer G Details of Jewellery acquired since incorporation Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose for which used (dropdown to be provided) Whether Closing transferred, balance as if Yes date of transfer at the end of the previous year, if any 160 H THE GAZETTE OF INDIA: EXTRAORDINARY [PART I....
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....•à¤¾ राजपतà¥à¤° : असाधारण 161 ii Short-term chargeable @ 30% (9iii of item E of schedule CG) aii iii Short-term chargeable at applicable rate (9iv of item E of schedule CG) aiii iv Short-term chargeable at special rates in India as per DTAA (9v of item E of Schedule CG) aiv V Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) 3av b Long-term i Long-term chargeable @ 10% (9vi of item E of schedule CG) bi ii Long-term chargeable @ 20% (9vii of item E of schedule CG) bii iii Long-term chargeable at special rates in India as per DTAA (9viii of item E of schedule CG) biii iv Total Long-term (bi + bii + biii) (enter nil if loss) 3biv Ñ Sum of Short-term/Long-term capital gains (3av + 3biv) (enter nil if loss) 3c d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 3d Зе e Total capital gains (3c + 3d) 4 Income from other sources Net income from other sources chargeable to tax at a normal applicable rates (6 of Schedule OS) (enter nil if 4a loss) b Income chargeable to tax at special rate (2 of Schedule OS) 4b Income from the activity of owning ....
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.... a Section 90/90A(2 of Schedule TR) b Section 91(3 of Schedule TR) Ñ Total (6a+6b) 7 Net tax liability (5 - 6c) (enter zero if negative) 8 Interest and fee payable 5 ба 6b 6c 7 a Interest for default in furnishing the return (section 234A) 8a b Interest for default in payment of advance tax (section 234B) 8b C Interest for deferment of advance tax (section 234C) 8c d Fee for default in furnishing return of income (section 234F) 8d e Total Interest and Fee Payable (8a+8b+8c+8d) 9 Aggregate liability (7+8e) 8e 9 10 Taxes Paid a Advance Tax (from column 5 of 15A) 10a b TDS (total of column 9 of 15B) 10b Ñ TCS (total of column 7 of 15C) 10c d Self-Assessment Tax (from column 5 of 15A) 10d e Total Taxes Paid (10a+10b+10c + 10d) 11 Amount payable (9 - 10e) (Enter if 9 is greater than 10e, else enter 0) 10e 11 12 Refund (If 10e is greater than 9) 12 13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD) 13 14 Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12) 14 [PART II SEC. 3(i)] BANK ACCOUNT [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾....