TaxTMI 
TaxTMI 
The Income-tax (First Amendment) Rules, 2024 - New ITR form - Form ITR-6
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....============= Document 1 FILING STATUS "FORM ITR-6 INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules, 1962) (Please refer instructions) Assessment Year 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 f....
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....i) (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to Section 9(1)(i); (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i). Whether assessee is required to seek 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, ....
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....iture or on capital account such as asset acquisition, repayment of loan etc., in cash & non-a/c payee cheque/DD, during the previous year does not exceed five per cent of the said payment (Tick) ▼ □ Yes ☠No Whether liable for audit under section 44AB? (Tick) ▼ ☠Yes ☠No (Note to Systems: For cases where (b) a2i exceeds INR 10 crores, this should be an automatic Yes) If Yes is selected at (b), mention by virtue of which of 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 (....
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....PAN Name of Demerged Company Address of Demerged Company Date of Demerger Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return. Designation Residential Address PAN/Aadhaar No. Director Identification Number (DIN) issued by MCA, in case of Director Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year S.No. Name and Address Percentage of shares held PAN (if allotted) S.No. In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not less than 10% of the voting power at any time of the previous year 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 ....
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.... iv Debenture Redemption Reserve Biv V Revaluation Reserve Bv vi Share options outstanding amount Bvi | Other reserve (specify nature and amount) vii a viia b viib Ñ Total (viia + viib) Bvii Surplus i.e. Balance in profit and loss account (Debit balance to viii Bviii be shown as -ve figure) ix Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as -ve figure) Bix C | Money received against share warrants 1C ᎠTotal Shareholder's fund (Aiv + Bix + 1C) 1D 2 Share application money pending allotment i Pending for less than one year ii iii 3 Pending for more than one year Total (i + ii) Non-current liabilities i ii 2 A Long-term borrowings i Bonds/ debentures a Foreign currency ia b Rupee ib Ñ Total (ia + ib) ic ii Term loans a Foreign currency b Rupee loans 1 From Banks iia b1 iii 2 From others 3 Total (b1 + b2) Ñ Total Term loans (iia + b3) Deferred payment liabilities b2 b3 iic iii iv Deposits from related parti....
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....t i ii Provision for Income-tax ii iii Proposed Dividend iv Tax on dividend V Other iii iv V vi Total Short-term provisions (i + ii +iii + iv +v) E Total Current liabilities (4A + 4B + 4C + 4D) Total Equity and liabilities (1D + 2 + 3E + 4E) ASSETS II 1 A Non-current assets Fixed assets 4D 4E I Tangible assets i a Gross block b Depreciation Ñ ia ib ii Impairment losses d Net block (ia - ib - ic) Intangible assets ic id a Gross block iia b Ñ Amortization Impairment losses iib iic d Net block (iia-iib - iic) iid iii |Capital work-in-progress iii iv Intangible assets under development iv V Total Fixed assets (id + iid + iii + iv) Av B Non-current investments i Investment in property i ii Investments in Equity instruments a Listed equities iia b Unlisted equities iib Ñ Total (iia + iib) iic iii Investments in Preference shares iii 105 106 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] iv Investments in Government or trust s....
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.... vii) Bviii C Trade receivables i Outstanding for more than 6 months ii Others i ii Ciii Ꭰiii Total Trade receivables (i + ii + iii) Cash and cash equivalents Balances with Banks i ii Cheques, drafts in hand iii Cash in hand iv Others i ii iii iv E V | Total Cash and cash equivalents (i + ii + iii + iv) Short-term loans and advances Dv i Loans and advances to related parties (see instructions) i ii Others ii iii Total Short-term loans and advances (i + ii) Eiii iv Short-term loans and advances included in Eiii which is a for the purpose of business or profession iva b |not for the purpose of business or profession ivb [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण given to a shareholder, being the beneficial owner of Ñ share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act F Other current assets G Total Current assets (Aviii + Bvii....
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.... Loans repayable on demand 1 From Banks 2 From Other parties 3 Total Loans repayable on demand (1 + 2) b Loans from related parties c Deposits d Other loans (specify nature) Total Borrowings (a3+b+c+d) ii Trade payables iii Other financial liabilities a b IIc III a b IVC 2A 1 2 3 b C d li Iii a Current maturities of long-term debt a b Current maturities of finance lease obligations b Ñ Interest accrued Ñ d Unpaid dividends Application money received for allotment of securities d e e to the extent refundable and interest accrued thereon Unpaid matured deposits and interest accrued f f thereon g Unpaid matured debentures and interest accrued thereon g h Others (specify nature) h i Total Other financial liabilities (a+b+c+d+e+f+g+ h) iv Total Financial Liabilities (Ii + Iii + Iiii) Iiii liv II Other Current liabilities a Revenue received in advance b Other advances (specify nature) C Others (specify nature) d Total Other current liabilities (a+b+c) III Provisions a Provision for employee benefits b....
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.... 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 Financial Assets VC i Bank Deposits with more than 12 months maturity i ii Others ii iii Total of Other Financial Assets (i + ii) I Deferred Tax Assets (Net) HIV I Other non-current Assets J i Capital Advances ii Advances other than capital advances i ii iii iii Others (specify nature) iv Total non-current assets (i + ii + iii) Non-current assets included in J above which is due from 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 V Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J) 2 Current assets A Inventories i Raw materials i ii Work-in-progress ii iii Finished goods iii Stock-in-trade (in respect of goods acquired for iv iv trading) V Stores and spares V vi Loose tools B I vii Others viii Total Inventories (i + ii + iii + iv +v+ vi + vii) ....
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....y 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+v+vi) F i ii Aiii B C Ꭰi ii iii i ii iii iv V vi Evii 1F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 2 Closing Stock i Raw material 2i DEBITS TO TRADING ACCOUNT 112 THE GAZETTE OF INDIA: EXTRAORDINARY ii Work-in-progress 2ii Total (2i +2ii) 3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 2 3 [PART II SEC. 3(i)] Part A- Trading Trading Account for the financial year 2023-24 (fill items 4 to 12 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) Account 4 Revenu....
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....over 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 into capital asset u/s 28(via) ix ix (Fair Market Value of inventory as on the date of conversion) X Agricultural income X xi Any other income (specify nature and amount) A xia B xib C Total (xia + xib) xic xii Total of other income (i + ii + iii + iv + v + vi....
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.... 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....
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.... (in MT) Number of months for which goods carriage was owned/leased/hired by assessee Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (5) (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 ....
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.... viii Any other duty, tax and cess viii ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix D Total Revenue from operations (Aiv + B +Cix) 5 Closing Stock of Finished Goods 4D 5 6 Total of credits to Trading Account (4D+5) 6 7 Opening Stock of Finished Goods 7 8 9 Direct Expenses (9i + 9ii + 9iii) Purchases (net of refunds and duty or tax, if any) iCarriage inward 8 9 i ii Power and fuel ii Other direct expenses iii Note: Row can be added as per the nature of iii Direct Expenses 10 Duties and taxes, paid or payable, in respect of goods and services purchased i Custom duty ii Counter veiling duty iii Special additional duty 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 ....
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....penditure has been incurred 22i 22ii 22iii 22iv 22v 22vi 22 vii 22 viii 22ix 22x xi xii Total compensation to employees (total of 22i to 22x) Whether any compensation, included in 22xi, paid to non- residents 22xi xiia Yes/No If Yes, amount paid to non-residents xiib 23 Insurance i Medical Insurance ii Life Insurance 23i 23ii 118 THE GAZETTE OF INDIA: EXTRAORDINARY iii Keyman's Insurance 23iii iv Other Insurance including factory, office, car, goods, etc. Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23iv V 24 Workmen and staff welfare expenses 25 Entertainment 26 Hospitality 27 Conference 28 Sales promotion including publicity (other than advertisement) 29 Advertisement [PART II SEC. 3(i)] 23v 24 25 26 27 28 29 30 Commission i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii To others ii iii Total (i + ii) 30iii 31 Royalty i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i....
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....xes [15 - (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii +33 to 43 + 44x +45 + 46iii + 47iv +48 + 49)] 50 51 Interest i Paid outside India, or paid in India to a non-resident other i than a company or a foreign company ii To others ii iii Total (i+ ii) 52 Depreciation and amortisation 53 Net profit before taxes (50 – 51iii – 52) 54 Provision for current tax 55 Provision for Deferred Tax 56 Profit after tax (53-54-55) 57 Balance brought forward from previous year 58 Amount available for appropriation (56 +57) 59 Appropriations iTransfer to reserves and surplus ii Proposed dividend/ Interim dividend iii Tax on dividend/ Tax on dividend for earlier years Appropriation towards Corporate Social Responsibility (CSR) 51iii 52 53 54 55 56 57 58 59i 59ii 59iii iv activities (in case of companies covered under section 135 of Companies Act, 2013) 59iv v Any other appropriation 60 Balance carried to balance sheet (58 - 59vi) 61 vi Total (59i + 59ii + 59iii + 59iv+59v) A Items that will not be reclassified to P&L i Changes in revaluation su....
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....e in the profit or decrease in loss because of deviation, if any, from the method of valuation specified under section 145A 4d e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A 4e 5 a the items falling within the scope of section 28 Amounts not credited to the profit and loss account, being - b the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the 5a 5b authorities concerned C escalation claims accepted during the previous year 5c d any other item of income 5d e capital receipt, if any 5e f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) 6 Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-fulfilment of condition specified in relevant clauses- a | Premium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)] 6a b Premium paid for insuran....
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....et or the like, published by a political party [37(2B)] 7d e Expenditure by way of penalty or fine for violation of any | law for the time being in force 7e f Any other penalty or fine 7f Expenditure incurred for any purpose which is an 7g g offence or which is prohibited by law [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Expenditure incurred on corporate social responsibility h 7h (CSR) i Amount of any liability of a contingent nature j Any other amount not allowable under section 37 7i 7j k Total amount disallowable under section 37 (total of 7a to 7j) 8 A. Amounts debited to the profit and loss account, to the extent disallowable under section 40 Amount disallowable under section 40 (a)(i), on a account of non-compliance with the provisions of Chapter XVII-B Amount disallowable under section 40(a)(ia) on Aa b account of non-compliance with the provisions of Ab Chapter XVII-B Amount disallowable under section 40(a)(ib) on Ñ....
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....da may be notified by the Central Government, in 10da accordance with the terms and conditions of the agreement governing such loan or borrowing e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 10e f Any sum payable towards leave encashment 10f g Any sum payable to the Indian Railways for the use of railway assets 10g Any sum payable to a micro or small enterprise beyond 11 h the time limit specified in section 15 of the Micro, Small 10h and Medium Enterprises Development Act, 2006 i Total amount allowable under section 43B (total of 10a to 10h) Any amount debited to profit and loss account of the previous year but disallowable under section 43B 9f 10i 121 122 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] a Any sum in the nature of tax, duty, cess or fee under any law 11a b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any 11b other fund for the welfare....
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....ng stock 5 Shortage/ excess, if any (b) In the case of a manufacturing concern 6 Raw materials a Opening stock b Purchases during the previous year C Consumption during the previous year d Sales during the previous year e Closing stock f Yield finished products Percentage of yield g h Shortage/ excess, if any Finished products/ By-products 7 a opening stock 1 2 3 4 5 ба 6b 6c 6d бе 6f 6g 6h 7a HOUSE PROPERTY [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण b purchase during the previous year C quantity manufactured during the previous year d sales during the previous year closing stock e f shortage/ excess, if any Receipt and payment account of company under liquidation 7b 7c 7d 7e 7f Part A - OL 1 Opening balance i Cash in hand li ii Bank lii iii Total opening balance 1iii 2 Receipts i Interest 2i Receipt and payment account of company un....
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....se 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. Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-1. 2 3 [PART II SEC. 3(i)] INCOME FROM BUSINESS OR PROFESSION Schedule BP A | From business or profession other than speculative business and specified business Computation of income from business or profession 1 Profit before tax as per profit and loss account (item 53 61(ii) and 62(b) of Part A-P&L) / (item 53 of Part A-P&L - Ind AS) (as applicable) 1 2a Net profit or loss from speculative business included in 1 (enter - ve sign in case of loss) 2a 2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign in case of loss) 2b a House property За b Capital gains 3b C Other sources 3c Dividend ci 3ci income 3 Income/ receipts credited to profit and loss account considered under other heads of income or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH ....
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.... 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 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11i of Part A-OI) Interest disallowable under section 23 of the Micro, Small and 19 Medium Enterprises Development Act, 2006 18 19 Deemed income under section 41 20 Deemed income under section 20 32AC/ 32AD/ 33AB/ ་ 21 33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 21 80-IA 22 Deemed income under section 43CA 22 23 Any other item of addition under section 28 to 44DB 23 24 Any other income not included in profit and loss account/any other expense not allowable (including income from sa....
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....eable 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 loss, take the figure to 6xvii of schedule CFL) B43 C Computation of income from specified business under section 35AD 44 45 | Net profit or loss from specified business as per profit or loss account Additions in accordance with section 28 to 44DB 445 45 46 Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i) 35A....
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....er 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) 10 (v) 25 (vi) 20 (vii) 3 Written down value on the first day of| previous year 4 ....
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....OA- 14vi or 15vi as applicable) 5 Ships (Schedule DOA- 14vii 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 35....
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....ue as per Rule 11UAE(2) 2a ii Fair market value as per Rule 11UAE(3) iii Full value of consideration (higher of ai or 2a 2a B Net worth of the under taking or division 2b C Short term capital gains from slump sale (2aiii-2b) 3 4 5 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 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 secur....
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.... date and dividend/income/bonus units are Deemed short term capital gains on depreciable 6d бе | assets (6 of schedule- DCG) F Deduction under section 54G/54GA 6f G 7 a STCG on assets other than at A1 or A2 or A3 or A4 or A5 above A6g Amount deemed to be short term capital gains Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? Previous Section under New asset acquired/constructed SI. year in which which deduction asset claimed in that Amount not used for new asset or transfer 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 T....
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.... under section 54D/54EC/54G/54GA d Specify details in item D below e f Long-term Capital Gains on Immovable property (1c - 1d) In case of transfer of immovable property, please furnish the Lallaquin L 1c ld 0. S.N Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentag e share Amount Addre ss of proper ty, Pin St cod at e e NOTEâ–¸ 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 2 From slump sale i Fair market value as per Rule 11UAE(2) 2ai a ii Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or 2aii b Net worth of the under taking or division 2b Ñ Balance (2aiii- 2b) 2c d Deduction u/s 54EC 2d e Long term capital gains from slump sale (2c-2d) From sale of bonds or debenture (other than capital indexed bonds issued by Full value of consideration За B2e a b Deductions under section 48 i ii iii Cost of ac....
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....ty oriented fund or unit of a business trust on which STT is paid under Long-term Capital Gains on sale of capital assets at B8 (Column 14 of B8 9 From sale of assets where B1 to B8 above are not applicable a i In case assets sold include shares of a company other than quoted shares, enter a | Full value of consideration received/receivable in respect of ia ib b Fair market value of unquoted shares determined in the prescribed Ñ Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of ic ii Full value of consideration in respect of iii Total (ic + ii) aii aiii b |Deductions under section 48 i Cost of acquisition with indexation bi ii Cost of improvement with indexation bii iii Expenditure wholly and exclusively in biii iv Total (bi+bii +biii) biv Ñ Balance (aiii- biv) 9c d Deduction under section 54D//54G/54GA 9d [à¤à¤¾à¤— II–खणà¥à¤¡ 3 (i)] 10 a 133 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असा....
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....le 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) D C2 C3 Information about deduction claimed against Capital Gains 1 In case of deduction u/s 54D/54EC/54G/54GA give following details a Deduction claimed u/s 54D i Date of acquisition of original asset ai dd/mm/yyyy Cost of purchase/ construction of new land or ii aii building for industrial undertaking iii Date of purchase of new land or building aiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts aiv Date of deposit iva ivb Account Number Dd/mm/yyyy ive IFS code V Amount of deduction claimed av b Deduction claimed u/s 54EC 134 THE GAZETTE OF INDIA: EXTRAORDINARY i Date of transfer of original asset ii Amount invested in specified/notified bonds iii Date of investment [PART II SEC. 3(i)] bi dd/mm/yyyy bii bii dd/mm/yyyy iv Amount of deduction claimed bi Ñ Deduction claimed u/s 54G i Date of transfer of original asset ci dd/mm/yyyy ii Cost and e....
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....ाजपतà¥à¤° : असाधारण 135 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. FInformation about accrual/receipt of capital gain 1 2 3 4 10 5 Type of Capital gain / Date Short-term capital gains taxable at the rate of 15% Enter value from item 5vi of schedule BFLA, if any. Short-term capital gains taxable at the rate of 30% Enter value from item 5vii of schedule BFLA, if any. Short-term capital gains taxable at applicable rates Enter value from item 5viii of schedule BFLA, if any. Short-term capital gains taxable at DTAA rates Enter value from item 5ix of schedule BFLA, if any. Long-term capital gains taxable at the rate of 10% Enter value from item 5x of schedule BFLA, if any. Long-term capital gains taxable at the rate of 20% Enter value from item 5xi of schedule BFLA, if any. Long-term capital gains taxable at the rate DTAA rates 7 Enter value from item 5xi....
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....set was No. of price Value witho Acquire d ISIN Code of the Share/ Unit Shares/ Units per Share/ )(4*5) Unit -If shares are ut indexa tion (highe of acquis ition acquir Fair Market Value capit per share/u et Value of Expend iture wholly Bala nce (6- 13) - and Total Item al asset exclusi deduct 8 of Acquire r of 8 ed before 01.02. 2018, - Lower nit as on as vely in connect ions LTC (7+12) G 31st January ,2018 per sectio n ion with transfe Sche dule of d after or 9) 55(2)( r 31st January of 11 and 6 ITR6 ac)- 2018- (4*10 ) Please enter Full Value of Consider ation. (Co (Col 1a) 11) (Col 2) (Col (Col (Col (Col (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) 11) 12) 13) 14) Add rows Total Income from transfer of Virtual Digital Assets (Note: Details of every transaction are to be filled, wherein every ‘transfe....
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....mount 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 money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv Ñ i V vi Unexplained expenditure etc. u/s 69C Amount borrowed or repaid on hundi u/s 69D Any other income chargeable at special rate (total of ci to cxxiii) Dividends received by foreign company chargeable u/s 115A(1)(a)(i) other than proviso to Section 115A(1)(a)(A) Dividend received by non-resident (Not being company) or foreign company from a unit in an International Financial Services Centre, as referred to in sub-section (1A) of section 80LA ch....
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.... 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, which claimed as is chargeable at special rates in India as per DTAA (total of column (2) of table below) 2d 2e SI. Amount of No. income Item No. 1ai, 1b to 1 d 2a, 2c & 2d in which Country name & Code Article of DTAA included Rate as per Treaty (enter NIL, ....
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....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....
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....ance business u/s 115B (5iv of Schedule CYLA) iv Speculation Income V Specified Business Income Short-term capital gain taxable vi @ 15% vii viii Short-term capital gain taxable @ 30% Short-term capital gain taxable at applicable rates Short-term capital gain taxable ix at special rates in India as per DTAA Long-term 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 ....
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.... e Schedule BFLA) (2v of (2iv of Schedul Schedule e BFLA) BFLA) (2iii of Schedule BFLA) BFLA 2024-25 (Current xvii (2xviii of Schedul (3xviii of Schedule CYLA) year (B43 of (C49 of 4b of (2x+3x+4x+5|(6x+7x+8 Schedule Schedul Schedule x) of item E of x) of item BP, if-ve) e BP, if BP, (if-Schedule CG) E of (2xiv of Schedule BFLA) (8e of Schedule OS, if-ve) e -ve) ve) losses) Schedule CG Current year loss distribute d among CYLA) the unit- xvii holder i (Applicabl e for Investmen t fund only) Current year losses to be xix carried forward (xvii-xviii) DETAILS OF 142 Total loss Carried forward to THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] XX future 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 allow....
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.... Total iv B Donations entitled for 50% deduction without qualifying limit Name and address of donee i ii iii iv Total C Donations entitled for 100% deduction subject to qualifying limit Name and address of donee i ii iii iv Total D Donations entitled for 50% deduction subject to qualifying limit Name and address of donee i ii iii PAN of Donee PAN of Donee Amount of donation Donation Donation in Total in cash other mode Donation Eligible Amount of donation Amount of donation Eligible Amount of donation Donation Donation in Total in cash other mode Donation ARN PAN of (Donation Donee Reference Number) Amount of donation Eligible Amount of donation Donation Donation in Total in cash other mode Donation iv Total E Total donations (Aiv + Biv + Civ + Div) Schedule BFLA SI. No. BROUGHT FORWARD LOSS ADJUSTMENT Details of Income after Set off of Brought Forward Losses of earlier years Head/Source of Income i House property Income after set off, if any, of current year's losses as per 5 of Schedule CYLA) 1 (5ii of S....
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....hedule CYLA) (B/f loss from horse races) (5xvi of Schedule CYLA) [PART II SEC. 3(i)] Current year's income remaining after set off Total of 5i +5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix+5x+5xi +5xii+5xiii+ 5xiv+5xv) Schedule CFL Details of Losses to be carried forward to future years S. Assessment Date of Filing House No. Year (DD/MM/YYYY) property loss CARRY FORWARD OF LOSS Loss Loss from from life business specified insurance business business Loss from business other than Loss from loss from speculative business speculative and specified business Brought Amount as Brought forward adjusted on forward business account of Business loss available u/s 115B Short-term capital loss Long-term Capital loss Loss from owning and maintaining race horses loss opting for taxation section for set 115BAA off during the year 2 3 4 5a 5b 5c=5a-5b 6 7 8 9 10 11 1 i 2010-11 ii 2011-12 iii 2012-13 iv 2013-14 V 2014-15 vi 2015-16 vii 2016-17 viii 2017-18 ix 2018-19 x 2019-20 xi 2020-21 xii 2021-22 xi....
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....ecognition V Tangible Fixed Assets VI Changes in Foreign Exchange Rates VII Government Grants Securities (other than the effect of change in method of VIII valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) IX Borrowing Costs Χ XI Provisions, Contingent Liabilities and Contingent Assets Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) DEDUCTION U/S 10AA Schedule 10AA Deduction under section 10AA Deductions in respect of units located in Special Economic Zone SI Undertaking Assessment year in which unit begins to manufacture/produce/provide services SI Amount of deduction a Undertaking No.1 (item 17 of Annexure A of Form a 56F for Undertaking 1) b Undertaking No.2 b (item 17 of Annexure A of Form 56F for Undertaking 2) C Total deduction under section 10AA (a+b) Schedule 80G DETAILS OF DONATIONS Details of donations entitled for deduction under section 80G Donations entitled for 100% deduction without qualifying limit Name and address of donee i PAN of Donee Amount of donation Donation Dona....
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....uring Autumn [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (1) (2) (3) (4) (5) (" (add row option to be provided) Total 147 current AY Schedule 80-IA Deductions under section 80-IA DEDUCTION U/S 80-IA Deduction in respect of profits of an enterprise a referred to in section 80-IA(4)(i) [Infrastructure facility] al a2 Undertaking no. 1 Undertaking no. 2 b1 b Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power] Undertaking no. 1 Undertaking b2 no. 2 Deduction in respect of profits of an undertaking c referred to in section 80-IA(4)(v) [Revival of power generating plant] cl Undertaking no. 1 c2 Undertaking no. 2 d Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1+ c2) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of F....
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....r 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 of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) g TOTAL DEDUCTIONS DEDUCTION U/S 80-IC 148 THE GAZETTE OF INDIA: EXTRAORDINARY a Deduction in respect of undertaking located in Sikkim b Deduction in respect of undertaking located in Himachal Pradesh c Deduction in respect of undertaking located in Uttaranchal d Deduction in respect of undertaking located in North-East Undertaking no. (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) al Undertaking no. 1 a2 Undertaking no. 2 b1 Undertaking no. 1 b2 Undertaking no. 2 c1 Undertaking no. 1 c1 Undertaking no. 2 [PART II SEC. 3(i)] (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaki....
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....¤ªà¤¤à¥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 for non-resident on unlisted securities) ☠10 (part of 5x of Schedule BFLA) 5 115AB (LTCG for non-resident on units referred in section115AB) 10 ☠(part of 5x of Schedule BFLA) 6 115AC (LTCG for non-resident on bonds/GDR) 7 115AD (LTCG for FII on securities) 8 112 (LTCG on others) 9 112A (LTCG on sale of shares or units on which STT is paid) or section 115AD(1)(b)(iii)-Proviso 10 STCG chargeable at special rates in India as per DTAA ☠☠☠☠☠☠10 (part of 5x of Schedule BFLA) 10 20 (part of 5x of Schedule BF....
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....ugh 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 schedule of Finance Act 30 Any other income chargeable at special rate (Drop down to be provided in e-filing utility) ã… (part of 2c of Schedule OS) Total Schedule IF Information regarding investment in unincorporated entities 149 Tax thereon (ii) [PART II SEC. 3(i)] Capital balance on 31s....
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....(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 ....
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....ferred to in clause (k) of explanation 1 to section 115JB 5k 51 m Others (including residual unadjusted items and provision for diminution in the value of any asset) 5m 5n n Total additions (5a+5b+5c+5d+5e+5f+5g+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....
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.... tax credit under section 115JAA 1 2 Tax under other provisions of the Act in assessment year 2024-25 (2f of Part-B-TTI) 2 3 Amount of tax against which credit is available [enter (2-1) if 2 is greater than 1, otherwise enter 3 01 4 Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of 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 Sche....
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....ion 92CE(2A) Name of Bank and Branch Date 1 Date 2 (DD/MM/YYY (DD/MM/YYY Y) Y) Date 3 (DD/MM/YYY Y) Date 4 (DD/MM/YYY Y) Date 5 (DD/MM/YYY Y) Date 6 (DD/MM/YYY Y) 154 7 BSR Code Serial 8 number of challan Amount 9 deposited Schedule 115TD THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] Accreted income under section 115TD 1 Aggregate Fair Market Value (FMV) of total assets of specified person 2 Less: Total liability of specified person 1 2 3 Net value of assets (1-2) 3 (i) FMV of assets directly acquired out of income referred to in section 10(1) 4i (ii) FMV of assets acquired during the period from the date of creation or establishment to the effective date of registration/provisional registration 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)] ....
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....ef available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 NOTE➤ Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below a Amount of tax refunded b Assessment year in which tax relief allowed in India Please refer to the instructions for filling out this schedule. 4 Yes/No Details of Foreign Assets and Income from any source outside India Schedule FA A Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 1 31st December, 2023 Gross SI Country Country No name code of Name of Address ZIP code Account financial institutio financial Status number Account Peak Closing opening date balance balance during n institutio n the period interest paid/credite d to the account during the period (1) (i) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (ii) Details of Foreign Custodi....
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....d (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 SI Count Zip Nature Name and Income taxable and offered in this return Total Income Nature Investmen accrued from of t (at cost) such Interest Income Amoun Schedule Item number of (in rupees) where schedule offered t (1) 2a (i) 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (ii) C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 S Total Income Nature acquisitio Investment (at derived from of SI Country Zip Address of Ownership Date of Name Cod the Property and code No e Income taxable and offered in this return n cost) (in rupees) the property Income Amount Schedule Item number of Direct/ Beneficial owner/ Beneficiary where offered schedule (1) 2a 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ....
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....e derived Whether taxable in your hands? Amount return Schedule where Item number of schedule code offered (1) (2a) (2b) (3) (4) (5) (i) NOTE â–¶ Please refer to instructions for filling out this schedule (6) (7) (8) (9) SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the SCHEDULE SH-1 Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up) Details of shareholding at the end of the previous year If you are an unlisted company, please furnish the following details;- [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 157 Name of the shareholder Residential status in Type of share India PAN /Aadhaar No. Date of allotment Number of shares held Face value per share Issue Price per share Amount received Details of....
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....he previous year but was a shareholder at any time during the previous year Name of the Issue Paid In case of transfer, PAN of Face value Price r per share per share up value per share Date on which ceased to be sharehold Mode of cessation er sharehold er NOTE (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) e the new sharehold er For definition of expressions- "venture capital company", "venture capital fund" and "specified company", please refer DPIIT notification dated 19.02.2019. Schedule AL-1 Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for which Schedule AL-2 is to be filled up) S A Details of building or land appurtenant there to, or both, being a residential house 158 THE GAZETTE OF INDIA: EXTRAORDINARY SI. Address Pin code Date of acquisition Cost of acquisition Rs. No . (1) (2) (i) (ii) (3) (4) B Detail....
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....) 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) I Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose of use (dropdown to be provided) J Details of liabilities [à¤à¤¾à¤— II—खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Details of loans, deposits and advances taken from a person other than financial institution Name of the person PAN Opening Balance 159 Amount received Amount paid Interest credited, if any Closing balance Rate of interest (%) NOTE â–¶ Please refer to instructions for fillin....
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....rcraft, 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 II SEC. 3(i)] Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired since incorporation Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose for Whether Closing which used transferred, balance as (dropdown to be provided) if Yes date of transfer at the end of the previous year, if any I Details of liabilities D....
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....edule 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 and maintaining race Ñ 4c horses (8e of Schedule OS) (enter nil if loss) d Total (4a+4b+4c) 4d 5 Total of head wise income (1 + 2v + 3e + 4d) 5 6 Loss....
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....ief 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....
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....) No, of Tenant/ Buyer TDS of the current Financial Year (TDS deducted during the FY 2023-24) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year not applicable if TDS is deducted u/s 194N) Corresponding Receipt /withdrawals offered TDS credit being carried forward (4) Fin. TDS Year in b/f Deducted in own Deducted in the hands of any Claimed Claimed in the hands of Gross in own Head any other person as per Amount of (10) 164 THE GAZETTE OF INDIA: EXTRAORDINARY i Income TDS Income TDS PAN/ Andbar [PART II SEC. 3(i)] C SI TCS No credit PAN of Other Person (if TCS Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] Tax Deduction Unclaimed TCS brought forward (b/f) relating to and Tax self/other Collection credit related to other person) TCS of the current financial Year (TCS collected during the FY 2023-24) TCS credit being claimed this Year TCS credit being carried person Account forward [other....