TaxTMI 
TaxTMI 
Partnership Company ITR Filing: All you need to know
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....artnership Company ITR Filing: All you need to know<br>By: - Ishita Ramani<br>Income Tax<br>Dated:- 1-3-2024<br><br>Introduction All partnership firms are required to file income tax either manually or digitally. Income tax for a company can be validated with a digital signature or Electronic Verification Code (EVC). When a partnership firm needs to be audited, it is required to file its Income Tax Returns electronically (ITR). All partners must have a Class 3 Digital Signature Certificate (DSC) for filing Income Tax returns to verify the ITR filing process. In this article, we have discussed all about ITR filing for partnership firm which will help you become more What is a partnership firm? A partnership is a business structure in which two or more people manage and operate a business in accordance with the terms and objectives set out in the partnership deed. It is owned, operated and controlled by an association of people for profit. Partnership firms are relatively easy to start and are prevalent among small and medium-sized businesses in the unorganized sector. Partnership firms are formed by drafting a partnership deed between the partners. What deductions are allowed in....
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.... a partnership firm? Available deductible income must be taken into account while determining the amount of income tax that should be paid. They are as follows: * Payment of remuneration or interest to partners of a firm who do not comply with the rules of partnership. * Payment of wages, commissions, bonuses and other compensation to non-executive partners of the firm. * Even if the partners receive compensation according to the requirements of the partnership agreement, the transactions involve something that happened before the agreement was signed. What form for Tax Return filing for partnership firm? Form ITR-5 must be used to file tax returns on behalf of a partnership firm. Form ITR-5 is used for ITR for partnership firm. Form ITR-5 and ITR-3 should not be mixed. Like all other income tax return filings, ITR-5 filing can be done online through the Internet portal of the Income Tax Department. Further, it should be noted that no supporting documents are required while completing this return. Only when specifically requested, these documents be filed with the Income Tax Department. A company must file its income tax return digitally, whether it has a digital signatu....
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....re or not. Businesses are also allowed to file income tax returns using an Electronic Verification Code (EVC). However, when a partnership firm needs to be audited, it should file its income tax returns digitally. Partners must have a Class 3 digital signature to verify the ITR filing process while submitting their ITR. Online ITR Filing Process * Login to the Income Tax e-filing portal. * Click on the Income Tax Return link from the e-file menu. * Select Assessment Year, ITR Form Number and Submission Mode. * Once the submission mode is selected as Online, click on Continue. * Read the instructions carefully and complete all the fields on the online ITR form which are correct and mandatory. * On the 'Tax Paid and Verification' page, select the appropriate verification option. * Select any e-verify option from the portal. * Once this process is done, click on preview and submit the ITR form. * Later, the filed ITR should be confirmed by using the 'My Account > E-Verify Return' option or by providing the signed ITR-V to the CPC. * Now users can view the uploaded ITR. Is there a time limit for paying partnership tax? The deadline for filing inco....
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....me tax returns for a partnership firm is determined based on whether the firm needs to be audited. The due dates for filing ITR for partnership firms are as follows: * In case the firm is not required to be audited, the income tax return must be filed by 31st July. * When a company is to be audited, it must submit its ITR filing by 31st October. Final Words Compliance mainly involves ITR filing for partnership businesses, corporate entities such as limited liability partnerships and companies, which must file income tax returns as well as annual returns. Filing ITR can be difficult for a firm. Additionally, wrongly or improperly filing income tax returns can lead to serious penalties and other legal problems for the company. ============= Document 1 FILING STATUS PERSONAL INFORMATION FORM ITR-5 Part A-GEN (A1) Name INDIAN INCOME TAX RETURN [For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7] (Please see Rule 12 of the Income-tax Rules, 1962) (Please refer instructions) Assessment Year 2024-25 GENERAL (A2) PAN (A3) Is there any change in the name? If yes, please furnish the old name (A4) Limited Liability Partner....
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....ship Identification Number (LLPIN) issued by MCA, if applicable (A7) Flat/Door/Block No (A8) Name of Premises/Building/Village (A9) Road/Street/Post (A10) Area/Locality Office (A11) Town/City/District (A5) Date of formation (DDMMYYYY) (A6) Date of commencement of business (DD/MM/YYYY) (A12) State Status (firm-Isub-status-Partnership Firm, |â–¡ LLP, local authority-2, AOP/BOI- 3 sub- status- other cooperative bank, other cooperative society, society registered under society registration Act, 1860 or any other Law corresponding to that state, Primary agricultural credit society/cooperative bank, Rural development bank, Business trust, investment fund, Trust other than trust eligible to file Return in ITR 7, any other AOP/BOI,, artificial juridical person-4, sub-status- Estate of the deceased, Estate of the insolvent, Other AJP), (A13) Pin code/Zip code (A14) Country (A15) Office Phone Number with STD code/Mobile No. 1 (A17) Email Address -1 (A18) Email Address -2 A19(ai Due date for filing return of income [Dropdown to be provided]: (A16) Mobile No. 2 ) 1. 31st July 2. 31st October A19(ai ) 3.30th November (1) Filed u/s (Tick) [Please see 139....
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....(1)-On or before due date, 139(4)-After due date, instruction] 139(5)-Revised Return, (2) Or Filed in response to 92CD-Modified return, â–¡ 119(2)(b)- after condonation of delay. 139(9), 142(1), â– 148, â– 153C notice u/s (3) Whether you are a business trust? ☠Yes ☠No 4) Whether you are an investment fund referred ☠Yes ☠No to in section 115UB? (b) If revised/Defective/in response to notice for Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) (c) If filed in response to a notice u/s 139(9)/142(1)/148/153C or order u/s| 119(2)(b), enter Unique Number/Document Identification Number (unique (DIN) and date of such notice/order, or if filed u/s 92CD enter date of number) advance pricing agreement / / (di) Have you exercised the option u/s 115BAC(6) of Opting out of new tax regime? (default is “Noâ€) â–¡ No â–¡ Yes, within the due date Yes, but beyond the due date (If option other than 'No' is selected, please furnish date of filing and Acknowledgement number of form 10-IEA) Note-For Opting out, option in form 10-IEA should be exercised on or before the due date for filing r....
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....eturn u/s 139(1) (dii) Have you opted for tax regime u/s 115BAD? ☠Yes ☠No If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of Form 10-IF & acknowledgment number. If "No", Option for current assessment year Date of filing of (diii) Not opting □ opting it now. (div) If "opting it now", please furnish form 10-IF DD/MM/YYYY Acknowledgement number: Are you a new manufacturing co-operative society opting for taxation u/s 115BAE? □ Yes ☠No (If yes, please furnish date of filing of Form 10-IFA & acknowledgment number) Note-Option in form 10-IFA should be exercised on or before the due date for filing return u/s 139(1) Non-Resident Whether assessee has a unit in an International Financial Services Centre and de rives income solely in convertible foreign exchange? (Tick) ☑ ☠Yes ☠No (e) Residential Status (Tick) Resident (f) (g) (h) Whether you are recognized as start up by DPIIT If yes, please provide start up recognition number allotted by the DPIIT ☠Yes ☠No Whether certificate from inter-ministerial board for (i) ☠Yes ☠No certif....
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....ication is received? (j) If yes, please provide the certification number (k) Whether you are recognized as MSME No ☠Yes If yes, please provide registration number allotted as (I) per MS MED Act, 2006 (m) In the case of non-resident, is there a permanent establishment (PE) in India (Tick) ✓ ☠Yes (n) ☠No In the case of non-resident, is there a significant economic presence (SEP) in India as de fined in Explanation (2A) to section 9(1) (Tick) ▼ ☠Yes ☠No If yes, please provide details of (a) aggregate of payments arising from the trans action 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 you are an FII / FPI? Yes/No If yes, (0) please provide SEBI Regn. No. 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 (q) (r) (2) Capacity of the Representative (drop down to be provided) (3) Address of the representative assessee (4) Permanent Accoun....
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....t Number (PAN)/Aadhaar No. of the representative assessee Whether you are Partner in a firm? (Tick) ▼ Yes ☠No Name of Firm PAN If yes, please furnish following information Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes If yes, please furnish following information in respect of equity shares Shares Name of Type of PA company N Opening balance company Shares acquired during the transferr year ed during the year Closing balance ☠No AUDIT INFORMATION Issue Purchase price N price No. of share S Cost of acquisition shar No. of es Date of Face subscriptio value n/ per purchase share per share (in 0. No. per share (in case case of purchase from | sh of Sale considerat Cost of of acquisiti shar ion on of fresh existing shareholder) es ar es issue) 1a 1b 3 4 5 6 7 8 9 10 11 12 13 S Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) LEI Number Valid upto date a a2 Whether liable to maintain accounts as per section 44AA? Whether assessee is declaring income only under section 44AD/44ADA/44AE/44B/44BB/44BBA (Tick) ✅....
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.... ☠No (Tick) ✓ ☠Yes ☠No ☠Yes a2i If No, whether during the year Total sales/turnover/gross receipts of business is between Rs.1 crore and Rs.10 crores? (Tick) ☑☠Yes ☠No turnover does not exceed 1 crore ☠turnover exceeds 10 crores If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover or gross a2ii receipts or on capital account such as capital contribution, loans etc. during the previous year, in cash, & non-a/c payee cheque/DD does not exceed five per cent of the said amount? (Tick) ✓ ☠Yes ☠No a2ii i If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loans etc. & non-a/c payee cheque/DD during the previous year, in cash, does not exceed five per cent of the said payment? (Tick) ▾ ☠Yes ☠No b Whether liable for audit under section 44AB? (Tick) ✓ ☠Yes ☠No If Yes is selected at (b), mention by virtue of which of the following conditions: bi Sales, turnover or gross receipts exceeds ....
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....the limits specified under section 44AB (Tick) ☑ Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick applicable section) ☑ bii 44AD, 44ADA, 44AE, 44BB biii Others (Tick) ☑ Ñ If (b) is Yes, whether the accounts have be en audited by an accountant? (Tick) ✅ If Yes, furnish the following information- ☠Yes No (i) Date of furnishing of the audit report (DD/MM/YYYY) (ii) Name of the auditor signing the tax audit report (iii) Membership no. of the auditor (iv) Name of the auditor (proprietorship/ firm) (v) Proprietorship/firm registration number (vi) | Permanent Account Number (PAN)/Aadhaar No. of the auditor (proprietorship/ firm) (vii) Date of audit report (viii) Acknowledgement number of the audit report (ix) UDIN Are you liable for Audit u/s 92E? â–¡ Yes ☠No di dii If (di) is Yes, whether the accounts have been audited u/s 92E? ☠Yes ☠No Date of furnishing audit report? DD/MM/YYYY diii Acknowledgement number If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details....
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.... as under) (Please see Instructions) Sl. No. Section Code Date (DD/MM/YYYY) Acknowledgement Number For persons referred to in section 160(1)(iii) or (iv) F PARTNERS/ MEMBERS/TRUST INFORMATION E Ꭰe A If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit report Act and section (DD/MM/YY) Act and section (DD/MM/YY) Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI (Tick) ▼ ■Yes □ No (In case of societies and cooperative banks give details of Managing Committee) If Yes, provide the details in respect of admitted/retired partners. SI Name of the Partner/member Admitted/Reti PAN Date of admission/retireme red nt Remuneratio n paid/ payable in case of retiring partner (in the case of a firm) Percentage of share (if determinate) 1. 2. B Is any member of the AOP/BOI/executor of AJP a foreign company? (Tick) ✅ ☠Yes ☠No C If Yes, mention the percentage of share of the foreign company in the AOP/BOI/executor of AJP ■Whether total income of any member of the AOP/BOI/executor of AJP (....
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....excluding his share from such association or body or executor of AJP) exceeds the maximum amount which is not chargeable to tax in the case of that member? (Tick) â–¼ â–¡ Yes â–¡ No Particulars of persons who were partners/members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust or executors in the case of estate of deceased / estate of insolvent as on 31st day of March, 2024 or date of dissolution S.No Name and Percentage of share (if Address determinate) PAN Aadhaar Number/ Designated Partner Enrolment Id (if Identificatio n Number, eligible for Aadhaar) Status in case partner in LLP (see instructions Rate of Interes t on Remunerati on paid/ payable Capital (1) (2) (3) (4) (5) (6) (7) (8) (9) To be filled in case of persons referred to in section 160(1) (iii) or (iv) 1 Whether shares of the beneficiary are determinate or known? 2 Whether the person referred in section 160(1)(iv) has Business Income? 3 Whether the person referred in section 160 (1)(iv) is declared by a Will and/or is exclusively for the benefit of any de pendent relative of the settlor and/or is the only trust declared by the settlor? 4 Pleas....
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....e furnish the following details (as applicable): ☠Yes ☠No Yes No ☠Yes ☠No (i) Whether all the beneficiaries have income below basic exemption limit? ☠Yes ☠No (ii) Whether the relevant income or any part thereof is receivable under a trust declared by any person by will and such trust is the only trust so declared by him? ☠Yes ☠No (iii Whether the trust is non-testamentary trust created before 01-03-1970 for the exclusive benefit of relatives/member of HUF of the settlor mainly dependent on him/Family? ☠Yes ☠No SOURCES OF FUNDS ☠(iv fund, pension fund or any other fund created bona fide by a person carrying on Business or ☠Yes ☠No NATURE OF BUSINESS G S.N 0. (i) Nature of business or profession, if more than one business or profession, indicate the three main activities/products (Other than those declaring income under sections 44AD, 44 ADA and 44AE) Code [Please see instruction] Trade name of the business, if any Description (ii) Part A-BS BALANCESHEET AS ON 31ST DAY OF MARCH, 2024 OR DATE OF DISSOLUTION (fill items A and B in a case where regular books of account are main....
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....tained, otherwise fill item C) A Sources of Funds 1 Partners'/members' fund a Partners' members' capital b Reserves and Surplus a i Revaluation Reserve bi ii Capital Reserve bii iii Statutory Reserve biii iv Any other Reserve biv V Credit balance of Profit and loss account by vi Total (bi+bii +biii+biv+bv) bvi c Total partners'/members' fund (a+bvi) 2 Loan funds 1c a Secured loans i Foreign Currency Loans ii Rupee Loans A From Banks B From others C Total (iiA+iiB) iii Total secured loans (ai+iiC) b Unsecured loans (including deposits) ai iiA iiB iiC aiii i Foreign Currency Loans bi ii Rupee Loans A From Banks iiA From persons specified in section B iiB 40A(2)(b) of the I. T. Act C From others iiC D Total Rupee Loans (iiA+iiB+iiC) iiD iii Total unsecured loans (bi+iiD) Biii c Total Loan Funds (aiii+biii) 2c 3 3 Deferred tax liability 4 Advances From persons specified in section 40A(2)(b) ofthe i I. T. Act ii From others iii Total Advances (I+ii) 5 Sources of funds (1c+2c+3+4iii) i ii 4iii 5 APPLICATION OF FUNDS B Application of funds 1 Fixed assets a Gross: Block b Depreciation la 1b c Net Block (a - b) 1c d C....
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....apital work-in-progress 1d le e Total (1c+1d) 2 Investments a Long-term investments i Investment in property i ii Equity instruments A Listede quities iiA B Unlisted equities iiB C Total iiC iii Preference shares iii iv Government or trust securities iv V Debenture or bonds vi Mutual funds vii Others V vi vii viii Total Long-term investments (i+iiC+iii+iv+v+ vi + vii) b Short-term investments i Equity instruments A Listede quities iA B Unlisted equities ᎥᴠC Total iC ii Preference shares ii iii Government or trust securities iii iv Debenture or bonds iv V Mutual funds aviii V vi bvii 2c vi Others vii Total Short-term investments (iC+ii+iii+iv+v+vi) c Total investments (aviii+bvii) 3 Current assets, loans and advances a Current assets i Inventories A Raw materials B Work-in-progress iA ᎥᴠC Finished goods iC Stock-in-trade (in respect of goods ᎠᎥᎠacquired for trading) Stores/consumables including packing E ᎥᎬ material F Loose tools iF GOthers iG H Total (iA+iB+iC+iD+iE+if+iG) iH ii Sundry Debtors A Outstanding for more than one year iiA B Others iiB iiC C T....
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....otal Sundry Debtors NO ACCOUNT CASE iii Cash and bank balances A Balance with banks B Cash-in-hand C Others iiiA iiiB iiiC iiiD aiv D Total Cash and cash equivalents (iiiA+iiiB+iiiC) iv Other Current Assets v Total current assets (iH +iiC+iiiD+aiv) b Loans and advances av Advances recoverable in cash or in kind or i bi for value to be received ii Deposits, loans and advances to corporate and others bii iii Balance with Revenue Authorities biii iv Total (bi+bii + biii) biv V Loans and advances included in biv which is vb 3c a for the purpose of business or profession va b not for the purpose of business or profession c Total (av+biv) d Current liabilities and provisions i Current liabilities A Sundry Creditors 1 Outstanding for more than one year 1 2 Others 3 Total (1+2) 2 A3 B Liability for leased assets ᎥᴠC Interest Accrued and due on borrowings iC Interest accrued but not due on Ꭰborrowings E Income received in advance F Other payables G Total (A3+iB +iC+iD+iE+iF) ᎥᎠiE iF iG ii Provisions A Provision for Income Tax iiA Provision for Leave B iiB encashment/Superannuation/Gratuity C Other ....
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....Provisions iiC D Total (iiA+ii B-+iiC) ii E iii Total (iE+iiD) diii 3e eNet current assets (3c- diii) Miscellaneous expenditure not written off or 4 a adjusted b Deferred tax asset 4a 4b Ñ Debit balance in Profit and loss account/ accumulated balance 4c d Total (4a+4b+4c) 5 Total, application of funds (1e+2c+3e +4d) C In a case where regular books of account of business or profession are not maintained, furnish the following information as on 31st day of March, 2024, in respect of business or profession 1 Amount of total sundry debtors 2 Amount of total sundry creditors C1 C2 4d 5 3 Amount of total stock-in-trade 4 Amount of the cash balance C3 C4 Part A- Manufacturing account Manufacturing Account for the financial year 2023-24 (fill items 1 to 3 in a case where regular books of account are maintained, otherwise fill items 62 to 66 as applicable) 1 Debits to Manufacturing Account A Opening Inventory i Opening stock of raw-material ii Opening stock of Work in progress iii Total (i+ii) B Purchases (net of refunds and duty or tax, if any) C Direct wages D Direct expenses (Di + Dii + Diii) i Carriage inward ii Power and fuel iii Othe....
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....r direct expenses E Factory Overheads i ii Aiii B C Ꭰi ii iii i Indirect wages i i Factory rent and rates ii iii Factory Insurance iv Factory fuel and power iii iv v Factory general expenses V vi Depreciation of factory machinery vi vii Total (i+ii+iii+iv+v+vi) F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) Evii F 2 Closing Stock i Raw material 2i 2ii ii Work-in-progress Total (2i+2ii) 3 Cost of Goods Produced - transferred to Trading Account (1F-2) Part A-Trading Account 2 3 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 62 to 66 as applicable) 4 Revenue from operations A Sales/Gross receipts of business (net of returns and refunds and duty or tax, if any) CREDITS TO TRADING ACCOUNT iSale of goods i ii Sale of services ii |Other operating revenues (specify nature and| iii amount) a b c Total (iiia+iiib) iiia iiib iiic iv Total (i+ii + iiic) C B Gross receipts from Profession Duties, taxes and cess received or receivable in respect of goods and services sold or supplied i Union Excise duties i ii Service....
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.... tax ii iii VAT Sales tax iii iv Central Goods & Service Tax (CGST) iv Aiv B DEBITS TO TRADING ACCOUNT v State Goods & Services Tax (SGST) V vi Integrated Goods & Services Tax (IGST) vi vii Union Territory Goods & Services Tax (UTGST) vii viii Any other duty, tax and cess viii ix Total (i+ii + iii + iv +v+ vi+vii+viii) Cix D Total Revenue from operations (Aiv + B +Cix) 4D 5 Closing Stock of Finished Goods 6 Total of credits to Trading Account (4D+5) 5 6 7 Opening Stock of Finished Goods 8 Purchases (net of refunds and duty or tax, if any) 9 Direct Expenses (9i+9ii +9iii) iCarriage inward ii Power and fuel Other direct expenses iii Note: Row can be added as per the nature of Direct Expenses iii 10 Duties and taxes, paid or payable, in respect of goods and services purchased iCustom duty ii Counter veiling duty iii Special additional duty iv Union excise duty v Service tax 7 8 9 i ii 10i 10ii 10iii 10iv 10v vi VAT/ Sales tax 10vi vii Central Goods & Service Tax (CGST) 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 ....
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....other tax, paid or payable 10xi xii Total (10i+10ii+10iii+10iv+10v+10vi +10vii+10viii+10ix+10x+10xi) 10xi 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 12b Income from Intraday Trading - transferred to Profit and Loss account 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 62 to 66 as applicable) 13 Gross profit transferred from Trading Account (12+12b) 13 14 Other income i Rent ii Commission iii Dividend income iv Interest income CREDITS TO PROFIT AND LOSS ACCOUNT i ii iii 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 ix 28(via) ix (FMV of inventory as on the date of conversion) DEBITS TO PRO....
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....FIT AND LOSS ACCOUNT x Agricultural income xi Any other income (specify nature and amount) a X xia b xib Ñ Total (xia+xib) xic xii Total of other income (i+ii+iii+iv+v+vi + vii + viii+ix+x+xic) 14xii 15 Total of credits to profit and loss account (13+14xii) 15 16 Freight outward 17 Consumption of stores and spare parts 18 Power and fuel 19 Rents 20 Repairs to building 21 Repairs to machinery 16 17 18 19 20 21 22 Compensation to employees i Salaries and wages 22i ii Bonus 22ii iii Reimbursement of medical expenses 22iii iv Leave encashment 22iv V Leave travel benefits 22v vi Contribution to approved superannuation fund 22 vi vii Contribution to recognised provident fund 22 vii viii Contribution to recognised gratuity fund 22 viii ix Contribution to any other fund 22ix x Any other benefit to employees in respect of which an expenditure has been incurred 22x xi Total compensation to employees (total of 22i to 22x) 22xi xii Whether any compensation, included in 22xi, paid to non- residents xiia Yes/No If Yes, amount paid to non-residents xiib 23 Insurance i Medical Insurance ii Life Insurance iii Keyman's Insurance iv O....
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....ther Insurance including factory, office, car, goods, etc. v Total expenditure on insurance (23i+23ii +23iii +23iv) 24 Workmen and staff welfare expenses 25 Entertainment 26 Hospitality 27 Conference 28 Sales promotion including publicity (other than advertisement) 29 Advertisement 23i 23ii 23iii 23iv 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 Paid outside India, or paid in India to a non-resident i i other than a company or a foreign company ii To others ii iii Total (i+ii) 32 Professional/Consultancy fees/Fee for technical services Paid outside India, or paid in India to a non-resident i other than a company or a foreign company ii To others iii Total (i+ii) 33 Hotel, boarding and Lodging 34 Traveling expenses other than on foreign traveling 35 Foreign travelling expenses 36 Conveyance expenses 37 Telephone expenses 38 Guest House expenses 39 Club expenses 40 Festival celebration expenses 41 Scholarship 31iii i ii 32iii 33 34 35 36 37 38 39 40 41 42 43 42 Gift 43 Donat....
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....ion 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise duty ii Service tax 44i 44ii iii VAT Sales tax iv Cess 44iii 44iv V Central Goods & Service Tax (CGST) 44v vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44vii viii Union Territory Goods & Services Tax (UTGST) 44 viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix X Total rates and taxes paid or payable (44i +44ii +44iii +44iv+44v+44vi +44vii+44viii +44ix) 44x 45 Audit fee 45 46 Salary/Remuneration paid to Partners of the firm 46 47 Other expenses (specify nature and amount) i ii i ii iii Total (i+ii) 47iii 48 |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) i(1) 48i(1) i(2) i(3) ▬▬▬▬▬▬▬▬▬ 48i(2) 48i(3) i (Rows can be added as required) Total [48i(1)+48i(2)+48i(3)] 48i Others (more than Rs. 1 lakh) where PAN/ Aadhaar ii No. is not available (provide name and complete 48ii address) iii Others (amounts less than Rs. 1 lakh) 48i....
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....ii iv Total Bad Debt (48i+48ii +48iii) 48iv 49 Provision for bad and doubtful debts 49 50 Other provisions 50 51 Profit before interest, depreciation and taxes [15-(16 to 21+22xi+23v+24 to 29 +30iii +31iii +32iii +33 to 43+44x+45 +46 +47iii+48iv+49 +50)] 51 52 Interest PRESUMPTIVE INCOME CASES PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS Paid outside India, or paid in India to a non-resident other i i than a company or to a foreign company ii To others iii Total (i+ii) 53 Depreciation and amortisation 54 Net profit before taxes (51-52iii – 53) 55 Provision for current tax ii 52iii 53 54 55 56 Provision for Deferred Tax 57 Profit after tax (54-55--56) 58 Balance brought forward from previous year 59 Amount available for appropriation (57 +58) 60 Transferred to reserves and surplus 61 Balance carried to balance sheet in proprietor's account (59 - 60) 62 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD (Only for Resident Partnership Firm other than LLP) |SR.NO||| Name of Business Business code 56 57 58 59 60 61 Description (i) Gross Turnover or Gross Receipts (iA+iB +iC) (62i limited to Rs. 2 Crores, however if 62i ....
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.... 62iB is less than or equal to 5% of 62i then the limit under 62i is extended to Rs. 3 Crores.) A Through a/c payee cheque or a/c payee bank draft or bank iA electronic clearing system or other prescribed electronic modes received before specified date BReceipts in Cash ᎥᴠCAny mode other than A and B iC (ii) Presumptive Income under section 44AD (iiA + iiB ) 62ii A 6% of 62iA, or the amount claimed to have been earned, iiA whichever is higher B8% of (62iB + 62iC), or the amount claimed to have been iiB earned, whichever is higher NOTE-Ifincome is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of accoun and have a tax audit under section 44AB 63 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA (Only for Resident Partnership Firm other than LLP) SR.NO Name of Business Business code Description (i) Gross Receipts (63i limited to Rs. 50 Lakh, however if 63iB is less than or equal to 5% of 63i 63i then limit under 63i is extended to Rs. 75 Lakh) A |Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system iA received or prescribed electronic modes received b....
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....efore specified date B Receipts in Cash ᎥᴠC Any mode other than A and B iC (ii) Presumptive In come under section 44ADA (50% of 63i, or the amount claimed to have been 63ii earned, whichever is higher) NOTE-Ifincome is less than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit under section 44AB 64 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER|| SECTION 44AE SR.NO. Name of Business Business code Registration Whether No. of goods owned/leased/ carriage hired Tonnage capacity of goods carriage (in MT) Number of months for which goods carriage was Presumptive income u/s 44AE for the goods hired by assessee carriage (Computed @ Rs.1000 per owned/leased 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 Description NO ACCOUNT CASE (i) (1) (2) (3) (4) (5) (a) (b) Total Add row options as necessary (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 64(i)]64(ii)| (iii) Less: Salary/Remuneration to Partners of the firm (iv) Total Presumptive I....
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....ncome u/s 44AE (ii-iii) 64 (iii) 64(iv NOTE-If the profits are lower than prescribed under S.44AE or the number of goods carriage owned at any time during the year exceeds 10, it is mandatory to maintain books of account and have a tax audit under 44AB. 65 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnish the following information for previous year 2023-24 in respect of business or profession - (i) For assessee carrying on Business a Gross receipts (a1 + a2) ia 1 Through a/c payee cheque or a/c payee bank draft or bank al electronic clearing system or other prescribed electronic modes received before specified date 2 Any other mode b Gross profit c Expenses d Net profit (ii) For assessee carrying on Profession a Gross receipts (a1 + a2) a2 ib ic 65i iia 1 Through a/c payee cheque or a/c payee bank draft or bank al electronic clearing system or other prescribed electronic modes received before specified date 2 Any other mode a2 b Gross profit iib c Expenses d Net profit iic 65ii (iii) Total profit (65i + 65ii) 66 i Turnover from speculative activity 65iii 66i ii Gross Profit iii Expenditure, if any 66ii 66ii....
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....i iv Net income from speculative activity (66ii-- 66iii) 66iv Part A-OI 1 Method of accounting employed in the previous year (Tick) ☑ Other Information (mandatory if liable for audit under section 44AB, for others, fill if applicable) ☠mercantile ☠cash 2 Is there any change in method of accounting (Tick) ☠Yes ☠No OTHER INFORMATION |Increase in the profit or decrease in loss because of deviation, if any, as per Income| 3a Computation Disclosure Standards notified under section 145(2) [column XI(3) of 3a Schedule ICDS] Decrease in the profit or increase in loss because of deviation, if any, as per Income 3b Computation Disclosure Standards notified under section 145(2) [column XI(4)) of 3b Schedule ICDS] 4 Method of valuation of closing stock employed in the previous year Raw Material (if at cost or market rates, whichever is less write 1, if at cost, write 2, ifat market rate, write a 3) Finished goods (if at cost or market rates, whichever is less write 1, if at cost, write 2, if at market rate, write b ☠3) c Is there any change in stock valuation method (Tick) ☑ ☠Yes ☠No d Increase in the profit or ....
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....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 Amounts not credited to the profit and loss account, being - |a|the items falling within the scope of section 28 5a 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 authorities concerned 5b Cescalation claims accepted during the previous year 5c 5d d any other item of income 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- Premium paid for insurance against risk of damage a ба or destruction of stocks or store [36(1)(i)] Premium paid for insurance on the health of b 6b employees [36(1)(ib)] Any sum paid to an employee as bonu....
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....s or commission for services rendered, where such sum C 6c was otherwise payable to him as profits or dividend [36(1)(ii)] d Any amount of interest paid in respect of borrowed capital [36(1)(iii)] 6d Amount of discount on a zero-coupon bond e 6e [36(1)(iiia)] Amount of contributions to a recognised provident f 6f fund [36(1)(iv)] Amount of contributions to an approved g 6g superannuation fund [36(1)(iv)] Amount of contribution to a pension scheme h 6h referred to in section 80CCD [36(1)(iva)] i Amount of contributions to an approved gratuity fund [36(1)(v)] 6i j Amount of contributions to any other fund 6j k Any sum received from employees as contribution to any provident fund or superannuation fund or any fund 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)] I Amount of bad and doubtfulde bts [36(1)(vii)] 6k 61 m Provision for bad and doubtful debts [36(1)(viia)] 6m n Amount transferred to any special reserve |[36(1)(viii)] 6n Expenditure for the purposes of promoting family 0 60 planning amongst employees [36(1)(ix)] Amou....
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....nt of securities transaction paid in respect of p transaction in securities if such income is not 6p included in business income [36(1)(xv)] Marked to market loss or other expected loss as q computed in accordance with the ICDS notified u/s 6q 145(2) [36(1)(xviii)] Expenditure for purchase of sugarcane in excess of r 6r the government approved price [36(1)(xvii)] s Any other disallowance 6s t Total amount disallowable under section 36 (total of 6a to 6s) |Total number of employees employed by the company (mandatory in case u company has recognized Provident Fund) i deployed in India ii deployed outside India iii Total i ii iii 7 Amounts debited to the profit and loss account, to the extent disallowable under section a Expenditure of capital nature [37(1)] 7a 5f 6t b Expenditure of personal nature [37(1)] Ñ Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or 7b 7c Expenditure on advertisement in any souvenir, d brochure, tract, pamphlet or the like, published by a 7d political party [37(2B)] e Expenditure by way of penalty or fine for violation of any law for the time being in force f Any other penalty ....
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....or fine Expenditure incurred for any purpose which is an g offence or which is prohibited by law h Amount of any liability of a contingent nature iAny other amount not allowable under section 37 16 7e 7f 7g 7h 7i j Total amount disallowable under section 37 (total of 7a to 7i) 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 Aa Chapter XVII-B Amount disallowable under section 40(a)(ia) on baccount of non-compliance with the provisions of Ab Chapter XVII-B Amount disallowable under section 40 (a)(ib), on c account of non-compliance with the provisions of Ac Chapter VIII of the Finance Act, 2016 Amount disallowable under section 40(a)(iii) on daccount of non-compliance with the provisions of Ad Chapter XVII-B 7j e Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] Ae f Amount paid as wealth tax [40(a)(iia)] Af Amount paid by way of royalty, license fee, g service fee etc. as per section 40(a)(iib) Amount of interest, salary, bonus, commission or Ag h remuneration paid to an....
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....y partner or member [40(b)] Ah i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai) 8Aj B. Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B 9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A a Amounts paid to persons specified in section 40A(2)(b) 9a 10 Amount paid otherwise than by account payee cheque or account payee bank draft or use of b electronic clearing system through a bank account or 9b through such electronic mode as may be prescribed, disallowable under section 40A(3) c Provision for payment of gratuity [40A(7)] 9c d any sum paid by the assessee as an employer for| setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 9d Marked to market loss or other expected loss except e 9e as allowable u/s 36(1)(xviii) [40A(13)] f Any other disallowance 9f g Total amount disallowable under section 40A Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year a Any sum in the nature of ....
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....tax, duty, cess or fee under any law 10a 9g 11 Any sum payable by way of contribution to any b provident fund or superannuation fund or gratuity 0 fund or any other fund for the welfare of employees Any sum payable to an employee as bonus or commission for services rendered 10b 10c d Any sum payable as interest on any loan or| borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d da Any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government Any sum payable as interest on any loan or borrowing from any scheduled bank or a co- 10da e operative bankother than a primary agricultural 10e| credit society or a primary co-operative agricultural and rural development bank 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 the time limit specified in section 15 of the h Micro, Small and Medium Enterprises Development Act, 2006 10h iTotal amount allowable under sec....
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....tion 43B (total of 10a to 10h) Any amount debited to profit and loss account of the previous year but disallowable under section 43B 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 11b fund or any other fund for the welfare of employees c Any sum payable to an employee as bonus or commission for services rendered 11c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation da Any sum payable as interest on any loan or borrowing from such class of non-banking financial| companies as may be notified by the Central Government, in accordance with the terms and conditions of the agreement governing such loan or borrowing 11d 11 da e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co- operative bank otherthan a primary agricultural | 11e| credit society or a primary co-operative agricultural and rural development bank f Any sum payable towards leave encashment 11f g Any sum payable to the Indian....
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.... Railways for the use of railway assets 11g h Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 11h i Total amount disallowable under Section 43B(total of 11a to 11h) 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty b Service tax 12a 12b 101 11i c VAT/sales tax 12c d Central Goods & Service Tax (CGST) 12d e State Goods & Services Tax (SGST) 12e f Integrated Goods & Services Tax (IGST) 12f g Union Territory Goods & Services Tax (UTGST) h Any other tax 12g 12h i Total amount outstanding (total of 12a to 12h) 13 Amounts deemed to be profits and gains under section 33 AB or 33ABA or 33AC 12 13 14 Any amount of profit chargeable to tax under section 41 14 15 Amount of income or expenditure of prior period credited or debited to the profit and 15 loss account (net) 16 Amount of expenditure disallowed u/s 14A 16 Whether assessee is exercising option under subsection 2A of section 92CE Tick) ☑ 17 Yes ☠No 17 Part A-QD QUANTITATIVE DETAILS [If yes, please fill schedule TPSA] Quantitative detail....
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....s (mandatory if liable for audit under section 44AB) (a) In the case of a trading concern 1 Opening stock 2 Purchase during the previous year 2 3 Sales during the previous year 4 Closing stock 5 Shortage/excess, if any (b) In the case of a manufacturing concern 6 Raw materials a Opening stock bPurchases during the previous year cConsumption during the previous year dSales during the previous year eClosing stock fYield finished products gPercentage of yield h Shortage/excess, if any 7 Finished products/By-products a opening stock bpurchase during the previous year cquantity manufactured during the previous year dsales during the previous year eclosing stock fshortage/excess, if any 3 4 10 6a |6b| 6c 6d 6e 6f 6g 6h 7a 7b 7c 7d 7e 7f HOUSE PROPERTY Schedule HP 1 SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property) Address of property 1 Town/City State Country PIN Code/Zip code Is the property co-owned? ☠Yes No (if "YES" please enter following details) Assessee's percentage of share in the property % Name....
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.... of other Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property (%) I II Tick the applicable Name(s) of option] PAN/Aadhaar No. of Tenant(s) |PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS Tenant(s) (if let (Please see note) credit is claimed) Let out out) ☠Deemed let out II Gross rent received or receivable or lettable value A (higher of the two, if let out for whole of the year; lower of the two if let out for part of la the year) B The amount of rent which cannot be realized C Tax paid to local authorities D Total (1b+1c) 1b 1c 1d E Annual value (1a - 1d) le F Annual value of the property owned (own percentage share x le) 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 (1f-li+1j) 2 Pass through income/Loss if any * (fill up details separately for each property) 3 In come under the head "Income from house property" (1k+2) (if negative, take the figure to 2i of schedule CYLA) li 1j 1k 2 3 Computation of income from business or profession NO TE Schedule BP Furnishing of PAN/Aadhaar No. of tenant is ....
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....mandatory if tax is deducted under section 194-IB. Furnishing of TAN of tenant is mandatory iftax is de ducted under section 194-I. A From business or profession other than speculative business and specified business 1 Profit before tax as per profit and loss account (item 54, 62(ii), 63(ii), 64(iv), 65(iii) & 66(iv) of Part A-P&L) 1 Net profit or loss from speculative business included in 1 (enter ve sign in case of loss) [Sl. No. 66iv of Schedule P&L] 2a 2a INCOME FROM BUSINESS OR PROFESSION 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 3a b Capital gains 3b Income/receipts credited to profit and loss account considered under other heads 3 of income or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH c Other sources 3c ci Dividend income 3 ci Other than dividend income 3 cii cii du/s 115BBF 3d e u/s 115BBG 3e u/s 115BBH (net| of Cost of (Item No. A of f 3f Acquisition, if Schedule VDA) any) 4a 4b Profit or loss included in 1, which is referred to in section 44AD/ 44ADA/44AE/ 44B/44BB/ 44BBA/ 44DA/ First schedule of Income-tax Act(other tha....
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....n profit from life insurance business referred to in section 115B) (Dropdown to be provided) |Profit and gains from life insurance business referred to in section 115B 4a 4b 4c Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided) 4c 5 Income credited to Profit and Loss account (included in 1) which is exempt a Share of income from firm(s) b Share of income from AOP/BOI 5a 5b Any other exemptincome (specify Ñ nature and amount) i ii iii Total (ci + cii) d Total exempt income (5a+5b+5ciii) Ci Cii 5ciii 6 Balance (1-2a-2b-3a-3b-3c-3d-3e-3f-4a-4b-4c--5d) a House property 5d 6 7a 7 Expenses debited to profit and loss account considered under other heads of income/related to income chargeable u/s 115BBF/or u/s 115BBG or u/s 115BBH b Capital gains 7b Ñ Other sources 7c du/s 115BBF 7d e u/s 115BBG 7e u/s 115BBH f (other than Cost of Acquisition) 7f 8a Expenses debited to profit and loss account which relate to exempt income 8a 8b Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) 8b 9 Total (7a+7b+7c+7d+7e+7f+8a+8b) 9 10 ....
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....Adjusted profit or loss (6+9) 10 11 Depreciation and amortisation de bited to profit and loss account 11 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (column 6 of Schedule-DEP) 12i ii Depreciation allowable under section 32(1)(i) 12ii (Make your own computation refer Appendix-IA of IT D1 iii Total (12i+12ii) 13 Profit or loss after adjustment for depreciation (10+11–12iii) 12iii 13 14 15 16 17 Amounts debited to the profit and loss account, to the extent dis allowable under section 36 (6t of Part A-OI) Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7j of Part A-OI) Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of Part A-OI) Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9g of PartA-01) Any amount debited to profit and loss account of the 18 previous year but disallowable under section 43B (11i of 18 Part A-OI) 14 15 16 17 Interest disallowable under section 23 of the Micro, Small 19 19 and Medium Enterprises Development Act, 2006 ....
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....20 Deemed income under section 41 20 26 27 Deemed income under section 32AC/ 32AD/ 33AB/ 21 33ABA/35ABA/35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 21 80HHD/ 80-IA 22 Deemed income under section 43CA 23 Any other item of addition under section 28 to 44DB 24 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which assessee is a partner) 22 23 24 Increase in profit or decrease in loss on account of ICDS 25 adjustments and deviation in method of valuation of stock 25 (Column 3a + 4d of Part A- OI) 26 Total (14+15+16+17+18+19+20+21+22 +23+24+25) 27 Deduction allowable under section 32(1)(iii) Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss 28 account (item x(4) of Schedule ESR) (if amount deductible 28 under section 35 or 35 CCC or 35CCD is lower than amount debited to P&L account, it will go to item 24) Any amount disallowed under section 40 in any preceding 29 previous year but allowable during the previous year(8B 29 of Part A-OD) Any amount disallowed under section 43B in any 30 preceding prev....
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....ious year but allowable during the previous 30 year (10i of Part A-OI) 31 Any other amount allowable as deduction Decrease in profit or increase in loss on account of ICDS 31 32 adjustments and deviation in method of valuation of stock 32 (Column 3b + 4e of Part A- OI) 33 Total (27+28+29+30+31+32) 33 34 Income (13+26-33) 34 35 Profits and gains of business or profession deemed to be under - i Section 44AD [62(ii) of schedule] 35i ii Section 44ADA [63 (ii) of schedule] 35ii iii Section 44AE [64(iv) of schedule] iv Section 44B 35iii 35iv V Section 44BB 35v vi Section 44BBA 35vi vii Section 44DA 35 vii (item 4 of Form 3CE) viii First Schedule of Income-tax Act (other than 35viii ix Total (35i to 35viii) 35 ix 36 Net profit or loss from business or profession other than speculative and specified business 36 Net Profit or loss from business or profession other than speculative business and 37 specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not A37 applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+37b+37c a Income chargeable under Rule 7 37a b Deemed income chargeable....
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.... under Rule 7A 37b c Deemed income chargeable under Rule 7B(1) 37c d Deemed income chargeable under Rule 7B(1A) 37d e Deemed income chargeable under Rule 8 37e f Income other than Rule 7A, 7B & Rule 8 (Item No. 36) 37f Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 38 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act |[4c-(37a+37b+37c+37d+37e)] 38 B Computation of income from speculative business 39 Net profit or loss from speculative business as per profit or loss account 39 40 Additions in accordance with section 28 to 44DB 40 41 Deductions in accordance with section 28 to 44DB 41 42 Income from speculative business (if loss, take the figure to 6xvii of schedule CFL) B42 C Computation of income from specified business under section 35AD 43 Net profit or loss from specified business as per profit or loss account 43 44 Additions in accordance with section 28 to 44DB 44 45 Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35 AD is claimed) 45 46 Profit or loss from specified business 43+44-45) 46 47 Ded....
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....uctions in accordance with section 35AD(1) 47 Income from Specified Business (46-47) (if loss, take the figure to 7xv 48 C48 ii of schedule CFL) 49 |Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C49 D D Income chargeable under the head 'Profits and gains from business or profession' (A37+B42+C48) E Intra-head set off of business loss of current year Sl. Type of Business income Income of current year (Fill this column only if figure is zero or (1) Business loss set off Loss to be set off (Fill this i (2) (A37) row only iffigure is Income from speculative ii (B42) business Income from specified iii (C48) business Income from life insurance iv (4b) business under section v Total loss set off (ii+iii+iv) Business income remaining after set off (3) = (1) - (2) v Loss remaining after set off (i – v) Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as de duction under any other section) Schedule DPM 1 Block of assets 2 Rate (%) DEPRECIATION ON PLANT AND MACHINERY 3a Written down value on the first day of p....
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....revious year 3b Adjustment as per second proviso to sub-section (3) of section 115BAC (Refer to rule 5) 3 Total (3a + 3b) 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which de preciation at full rate to be allowed (3+4-5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result in negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 15 (i) Plant and machinery 30 40 45 (ii) (iii) (iv) DEPRECIATION ON OTHER ASSETS 14 Additional depreciation relating to immediately preceding year' on asset put to use for less than 180 days depreciation* 15 Total (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) 18 Proportionate aggregate depreciation allowable in the event o....
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....f 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* (58-3-4-7 - 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) Schedule DOA 1 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 10 25 20 (i) (ii) (iii) (iv) (v) (vi) (vii) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 14 6 Amount on which depreciation at full rate to be allowed (3+4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result in negative) 10 ....
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....Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Total depreciation* (10+11) 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) 14 Net aggregate depreciation (12-13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/assets 17 Capital gains/loss under section 50 (5+8-3-4-7-16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous year* (6+9 -12) (enter 0 if result is negative) Schedule DEP Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as deduction SUMMARY OF DEPRECIATION ON ASSETS under any other section) 1 Plant and machinery a Block entitled for depreciation @ 15 per cent la Schedule DPM - 17i or 18i as applicable) b Block entitled for depreciation @ 30 per cent 1b Schedule DPM-17 or 18ü as applicable) c Block entitled for depreciation @ 40 per cent 1c Schedule DPM - 17iii or 18iii as applicable) d Block entitled for depreciation @ 45 per cent Schedule DPM - 17iv or 18....
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....iv as applicable) e Total depreciation on plant and machinery (1a+1b+1c+1d) |2 Building (not including land) a Block entitled for de preciation @ 5 per cent (Schedule DOA-14iior 15ii as applicable) 1d 2a b Block entitled for depreciation @ 10 per cent (Schedule DOA-14iü or 15iii as applicable) 2b c Block entitled for depreciation @ 40 per cent (Schedule DOA-14ivor 15ivas applicable) 2c |d Total depreciation on building (total of 2a+2b+2c) 3 Furniture and fittings (Schedule DOA- 14v or 15v as applicable) 4 Intangible assets (Schedule DOA-14vi or 15vi as applicable) 5 Ships (Schedule DOA- 14vii or 15vii as applicable) 6 Total depreciation (1e+2d+3+4+5) 2d 3 4 5 6 Schedule DCG Deemed Capital Gains on sale of depreciable assets 1 Plant and machinery a Block entitled for de preciation @ 15 per cent (Schedule 1a DPM-20i) b Block entitled for depreciation @ 30 per cent (Schedule DPM-20ii) c Block entitled for depreciation @ 40 per cent (Schedule DPM-20iii) d Block entitled for depreciation @ 45 per cent (Schedule DPM - 20iv) e Total (1a+1b+1c+1d) 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA-17ii) b B....
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....lock entitled for depreciation @ 10 per cent (Schedule DOA-17iü) 1b 1c 2a 2b c Block entitled for de preciation @ 40 per cent (Schedule 2c DOA-17iv) 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 (1e+2d+3+4+5) 1d 2d 3 4 5 6 Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) SI No Expenditure of the nature Amount, if any, debited to Amount of deduction allowable Amount of deduction in excess of the referred to in section profit and loss account (2) (3) amount debited to profit and loss account (1) i 35(1)(i) ii 35(1)(ii) (4) = (3) - (2) iii 35(1)(iia) iv 35(1)(iii) V 35(1)(iv) vi 35(2AA) vii 35(2AB) viii 35CCC ix 35CCD X NO TE Total In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA. Schedule CG Capital Gains A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents) 1 From sale of land or building or both (fill up details separately for each property)(in case of co....
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....-ownership, enter your share of capital gain) Short-term Capital Gains CAPITAL GAINS a Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer i Full value of consideration received/receivable DD/MM/YYYY ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the| purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with Rule 8AB bi ii Cost of acquisition without indexation bii iii Cost of Improvement without indexation biii iv Expenditure wholly and exclusively in connection with transfer biv V Total (bi+bii + biii+biv) By C Balance (aiii- bv) 1c d Deduction under section 54G/54GA (Specify details in item D below) 1d Ale e Short-term Capital Gains on Immovable property (1c - 1d) f In case of transfer of immovable property, please furnish the following details (see note) NOTEâ–¸ S.No. Address of Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentage share Amount property, Country co....
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....de, code ZIP code Pin State Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale A Fair market value as per Rule 11UAE(2) 2ai ii Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aii B Net worth of the under taking or division 2b Short term capital gains from slump sale (2Aiii-2B) 3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) 4 a Full value of consideration b За Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition without indexation Bii iii Cost of Improvement without indexation Biii iv Expenditure wholly and exclusively in connection with transfer biv V Total (i+ii+iii+iv) by Ñ Balance (3a-bv) 3Ñ d Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acqui....
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....red within | 3 months prior to record date and dividend/income/bonus units are received, then 3d e loss arising out of sale of such asset to be ignored (Enter positive value only) Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a b STCG on transactions on which securities transaction tax (STT) is paid STCG on transactions on which securities transaction tax (STT) is not paid 5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD a In case securities sold include shares of a company other than quoted shares. enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib Ñ Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other t....
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....han unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii |Cost of acquisition without indexation Bii Iii Cost of improvement without indexation Biii iv Expenditure wholly and exclusively in connection with transfer Biv V Total (i+iiiii+iv) By C |Balance (5aiii – bv) 5c d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) 5d e Short-term capital gain on securities (other than those at A3 above) by an FII (5c+5d) 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above In Case assets sold include shares of a company other than quoted shares A2d A4a A4 b A5€ a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib Ñ Full value of consideration in respect of unquoted shares adopted as per se....
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....ction 50CA for the purpose of Capital Gains (higher of a or b) ic ii |Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii B Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition without indexation Bii iii Cost of Improvement without indexation Biii iv Expenditure wholly and exclusively in connection with transfer biv V Total (i + ii+iii+iv) by Balance (6aiii – bv) C 6c D In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 6d Deemed short term capital gains on depreciable assets (6 of schedule- DCG) E бе f Deduction under section 54G/54GA g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c+6d+6e6f) 6f 7 Amount deemed to be short term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous years sho....
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....wn below was deposited in the Capital Gains Accounts Scheme within due date for that year? Yes No Not applicable. If yes, then provide the details below SI. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Previous year in Amount utilized out of which asset Capital Gains account acquired/constru Amount not used for new asset or remained unutilized in Capital gains account (X) 2020-21 54G/54GA ii 2021-22 iii 2022-23 54G/54GA 54G/54GA cted b Amount deemed to be short term capital gains u/s 54G/54GA, other than at 'a' C Amount deemed to be short term capital gains as per Section 45(4) read with Section 9B of the Act A6g SI. NO . 4b 7c of for m 5c Amount deemed to be short term capital gains (Xi +Xii +Xiii +b+c) A7 8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (48a+ A8b+ A8c) A8 chargeable @ 30% Long-term Capital Gains Ñ Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable rates A8c 9 Amount of STCG included in A1 - A8 but claimed as not chargeable to tax or chargeable at special ....
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....rates in India as per DTAA Rate as per Sl. No. Amoun Item No. A1 to t of A8 above in income which included Country Article name & of Code DTAA not Treaty Whether (enter TRC NIL, if obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] chargeab le) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II Total amount of STCG claimed as not chargeable to tax in India as per DTAA A9a A9 b Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA b 10 Total Short-term Capital Gain (Ale+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+ A8-A9a) A10 B Long-term capital gain (LTCG) (Sub-items 6, 7 & 8 are not applicable for residents) 1 From sale of land or building or both (fill up details separately for each property) (in case of co-ownership, enter your share of Capital Gain) Date of purchase/ acquisition a DD/MM/YYYY Date of sale/transfer i Full value of consideration received/receivable DD/MM/YYYY ai ii Value of property as per stamp valuation authority aii iii ||Full value of consideration adopted as per section 50℃ for the| purpose of Capital Gains [in case (aii) does not ....
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....exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition bii iia Cost of acquisition with indexation biia iib Total cost of improvement with indexation biib (a) Cost of Improvement (b) Year of Improvement (c) Cost of Improvement with Indexation Add Row iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi+bi+bii +biii) biv C Balance (aiii – biv) 1c d Deduction under section 54EC/54G/54GA (Specify details in item D below) 1d e Long-term Capital Gains on Immovable property (1c - 1d) f In case of transfer of immovable property, please furnish the following details (see note) Ble Address of S.No. Name of buyer(s) PAN/Aadhaar Percentage No. of buyer(s) share Amount property, Country code, code Pin State ZIP code NOTE▶ 2 From slump sale 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 perce....
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....ntage share and amount. Fair market value as per Rule 11UAE(2) 2ai a lii Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2 aiii b Net worth of the under taking or division 2b c Balance (2aiii -2b) 2c d Deduction u/s 54EC e Long term capital gains from slump sale (2c-2d) 3 From sale of bonds or debenture (other than capital indexed bonds issued by Government) a Full value of consideration 2d За b Deductions under section 48 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi lii Cost of acquisition without indexation bii iii Cost of improvement without indexation biii Expenditure wholly and exclusively in connection with Biv transfer Total (bi+bii +biii+biv) by Ñ LTCG on bonds or debenture - (3a-bv) 4 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 B2 B3d b Deductions under section 48 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi Cost of acquisition without indexation bii Cost of im....
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....provement without indexation biii Expenditure wholly and exclusively in connection with transfer Biiv Total (bi+bii +biii+biv) by Long Term Capital Gains on assets at B4 (4a - bv) |4c Ñ 5 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 B5 Long-term Capital Gains on sale of capital assets at B5(Column 14 of schedule 112A) 6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) B6 LTCG computed without indexation benefit 7 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)©, (ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD 8 a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in ia respect of unquoted shares b Fair market value of unquoted shares determined in the prescribed manner ib Ñ Full value of consideration in respect of unquoted sh....
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....ares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition without indexation bii iii Cost of improvement without indexation biii Expenditure wholly and exclusively in connection with iv biiv transfer by Total (bi +bii +biii+biv) Ñ Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii-bv) For NON-RESIDENTS - 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 B8 (Column 14 of 115AD(1)(b)(iii) proviso) 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 the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in....
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.... the prescribed manner ib Ñ Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii bii Cost of acquisition with indexation iii biii Cost of improvement with indexation iv Expenditure wholly and exclusively in connection with transfer biiv by V Total (bi+bii +biii+biv) 9c C Balance (aiiibv) d 9d Deduction under section 54D//54G/54GA (Specify details in item D below) e Long-term Capital Gains on assets at B9 above (9c-9d) 10 Amount deemed to be long-term capital gains Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the ☠☠Yes ☠No A Not applicable. If yes then provide the details below S.no Previous year in which asset transferred Section under which deduction claimed in New asset acquired/constructed Amount not used for new asset or....
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.... remained unutilized B7 B8 i 2020-21 ii 2021-22 iii 2022-23 54D/54G/54GA 54D/54G/54G A/54GB 54D/54G/54GA b Amount deemed to be long-term capital gains, other than at 'a' Previous year in which asset acquired/construc ted in Capital gains account (X) Amount utilised out of Capital Gains account C Amount deemed to be long term capital gains as per Section 45(4) read with Section 9B of the Act 10c Sl. NO 4b of for m 5c B10 Amount deemed to be long-term capital gains (Xi + Xii + Xiii +b+c) 11 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B11a1+11a2+ B11b) al Pass Through Income/ Loss in the nature of Long Term Capital Gain chargeable @ 10% u/s 112A B11al a2 Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% under sections other than 112A B11a2 b Pass Through Income/ Loss in the nature of Long Term Capital Gain chargeable @ 20% B11b 12 Amount of LTCG included in items B1 to B11 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA Sl. No. Amoun t of income Item No. B1 to B11 above in which included Country name & Code Ar....
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....ticle of DTAA not Rate as per Treaty Whether (enter TRC NIL, if obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] chargeabl e) ༩༦ (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II Total amount of LTCG claimed as not chargeable to tax in India as per DTAA B12a lb Total amount of LTCG claimed as chargeable to tax at special rates in India as per DTAA B12b 13 Total long term capital gain] [B1e+ B2e+B3c+B4c+B5+B6+ B7c+B8+B9e+ B10+B11-12a] Sum of Capital Gain Incomes (9ii+9iii+9iv+9v+9vi +9vii + 9viii of table E below) C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C3 Income chargeable under the head "CAPITAL GAINS" (C1+C2) D 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 ii Cost of purchase/ construction of new land or building for industrial undertaking aii iii Date of purchase of new land or building aiii dd/mm/yyyy Amount deposited in Capital Gains Accounts Scheme before iv aiv due....
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.... date B13 C1 C2 C3 B11 P (iva) Date of Deposit (ivb) Account Number (ive) IFS Code ddmm/yyyy Amount of deduction claimed av Deduction claimed u/s 54EC Date of transfer of original asset bi dd/mm/yyyy Amount invested in specified/notified bonds ii bii (not exceeding fifty lakh rupees) iii Date of investment biii dd/mm/yyyy iv Amount of deduction claimed biv Deduction claimed u/s 54G i Date of transfer of original asset ci dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset cii iii Date of purchase/construction of new asset in an area other than urban area ciii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date civ (iva) Date of Deposit (ivb) Account Number (ive) IFS Code ddmm/yyyy Amount of deduction claimed Deduction claimed u/s 54GA CV i Date of transfer of original asset from urban area di dd/mm/yyyy Cost and expenses incurred for purchase or construction of ii dii new asset iii Date of purchase/construction of new asset in SEZ diii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date div (iva) Date of Deposit (ivb) Account N....
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....umber (ive) IFS Code ddmm/yyyy Amount of deduction claimed dv Total deduction claimed (1a + 1b + 1c + 1d) e E 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 Gain of current year Type of Capital (Fill this column only Gain if computed figure is positive) Current year's Short term capital loss set off Long term capital loss set off capital gains remainin g after set off |(9=1-2-3- 4-5-6-7- rates remainin g after set off |(9=1-2-3- 4-5-6-7-8) DTA DTA 15% 30% applicable rate 8) A 10% 20% A rates 1 2 3 4 5 6 7 8 9 Loss to be set off (Fill this row if i figure computed lis negative) ii 15% (A3e*+A4a*+A8a*) Short iii 30% (A5e*+ A8b*) term capita iv gain applicabl (Ale*+ A2c*+A4b*+A6g* e rate DTAA V rates vi Long 10% term capita viil gain 20% vii i DTAA rates ix +A7*+A8c*) A9b (B4c*+ B5*+B7c*+ B8*+ B9e* B11al+B11a2*) (Ble*+ B2e*+B3c*+B6*+B9e* + B10*+ B11b*) B12b (A3e* (B4c*+ B5*+ (A5e* (Ale*+ + A4a** + A2c*+A4b*+A6g A9b |A8a*) |A8b*)| * +A7*+A8c*, B7c*+ B8*+ B9e* |B11a1*+B11a2 (B....
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....le*+ B2e*+B3c*+B6*+B9e*B12b + B10*+ B11b*) *) Total loss set off (ii+iii+iv+v+vi + vii + viii) x Loss remaining after set off (i-ix) The figures ofS TCG in this table (Ale* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (Ble* 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 5 6 7 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....
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.... 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 ofschedule BFLA, if any. Long-term capital gains taxable at the rate DTAA rates Enter value from item 5xii of schedule BFLA, if any. |Capital gains on transfer of Virtual Digital Asset taxable at| 8 the rate of 30% Enter value from item 17B of schedule SI, if any 16/12 16/3 to Upto 15/6 (i) 16/6 to 15/9 (ii) 16/9 to 15/12 (iii) to 31/3 15/3 (v) (iv) Schedule 112A 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 Sl. Share/ ISI No. Unit N acquir Co ed ZZ 89 Name of the Share/ No. of Shares/ Units Sale- price Full Value of de Unit per Share/ Conside ration- if Cost of acquis acquis Cost of If the ition ition Unit shares witho long term capita I asset Fair Market Value per share/u et Valu are ut was nit as e of Total Expendit Fair Mark wholly and exclusive ly in ure Total deductio ns Bala nce (6- (7+12) 13) Item 5 of acquired index acquir on 31st capit on or ation ed ....
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.... Januar before Highe before y,2018 al asset connecti on with transfer LTC G Sche 31.01.20 r of 8 01.02. as dule 18 and 9 2018, (Total Sale Lower of 6 per sectio of ITR5 Value) (4*5) n and 55(2) 11 (ac)- (4*1) -If Shares are acquired after 31.01.20 18- please enter full value of consider ation (Col 1) 1a) ༤༤ (Col (C 2) C12 (Col (Col 4) (Col (Col 6) (Col (Col (Col (Col 10) (Col (Col 12) (Col 13) (Col ol 3) 5) 7) 8) 9) 11) 14) 1 2 Add Rows ☠Vital 115AD(1)(b)(iii) proviso SI. Share/unit க2 No. acquired For NON-RESIDENTS – 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 Name Code IS IN No. of Sale- of the Shares/ price Share/ Unit Units per Share/ Unit Full Value of Consideration -if shares are acquired on or before 31.01.2018 (Total Sale Value) (4*5) -If shares are acquired after 31.01.2018- Please enter Cost of acquisition without indexation Higher of 8 and 9 Cost of acquisition If the long term capital asset was acquired before 01.02.2018, L....
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....ower of 6 and 11 Fair Market Value per share/unit as on 31st January,2018 Total Fair Market Value of capital asset as per section 55(2)(ac)- (4*10) Expenditure wholly and exclusively in connection with transfer Total deductions (7+12) Balance (6-13) Item 8 of LTCG Schedule of ITR5 (Col (Col 1a) (Col (Col 3) (Col 4) (Col 5) full of consideration (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 Add Rows Total Schedule VDA Income from transfer of Virtual Digital Assets Sl. No. (Note: Details of every transaction are to be filled, wherein every 'transfer' is a transaction) Date of Acquisition Date of Transfer (Col. 1) (Col. 2) Add Rows Head under which income to be taxed (Business/Capital Gain) Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) (Col. 5) (Col. 3) (Col. 4) A. Total (Sum of all Positive In comes of Business Income in Col. 7) B. Total (Sum of all Positive In comes of Capital Gain in Col. 7) Consideration Received Income from transfer of Virtual Digital Assets (enternil....
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.... in case of loss) (Col. 6 - Col. 5) (Col. 6) (Col. 7) (Item No.3f of Schedule BP) (Item No.C2 of Schedule CG) OTHER SOURCES Schedule OS Income from other sources 1 Gross Income chargeable to tax at normal applicable rates (la+1b+1c+1d+1e) a Dividends, Gross (ai+aii) la i Dividend income other than (ii) ai ii Dividend income u/s 2(22)(e) aii b Interest, Gross (bi+bii+biii + biv+bv) 1b i From Savings Bank bi ii From Deposits (Bank/Post Office/Co-operative) Society/) iii From Income-tax Refund ivIn the nature of Pass through income/loss v Others Ñ Rental income from machinery, plants, buildings, etc., Gross bii biii biv by 1c d Income of the nature referred to in section 56(2)(x) which is chargeable to tax |(di+dii+diii+div+dv) 1d 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 iif 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 c....
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....ase any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) le Sl. Amount Nature No. 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) Rows can be added as required 2 Income chargeable at special rates (2ai+2aii+2b+2c+2d+2e related to sl. no. 1) ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB 2a aif Income by way of winnings from online games chargeable u/s 115BBJ 2ab b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) iCash credits u/s 68 2b bi ii Unexplained investments u/s 69 iii Unexplained money etc. u/s 69A iv Undisclosed investments etc. u/s 69B bii biii biv nvestments etc. u/s 69B v Unexplained expenditure etc. u/s 69C vi Amount borrowed or repaid on hundi u/s 69D cAny other income chargeable at special rate (total of ci to cxxii) bv bvi 2c Dividends received by non-resident (not being company) ci i or foreign company chargeable u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A....
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....) 2 1 Dividend received by non-resident (not being company) or foreign company from a unit in an International ia Financial Services Centre, as referred to in sub-section (1A) of section 80LA chargeable under proviso to section 115A(1)(a)(A) cia ii iii Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) cii ciii iv Interest referred to in section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 5% civ Interest referred to in Proviso to section 194LC(1)- vchargeable u/s 115A(1)(a)(iiaa)@4% CV vi |Interest referred to in section 194LD - chargeable u/s| |115A(1)(a)(iiab) cvi vii Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) cvii xi Income from units of UTI or other Mutual Funds viii specified in section 10(23D), purchased in Foreign| Currency - chargeable u/s 115A(1)(a)(iii) Income from royalty or fees for technical services ix received from Government or Indian concern chargeable u/s 115A(1)(b) (A) & 115A(1)(b)(B) Income by way of interest from bonds purchased in X....
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.... foreign currency by non-residents - chargeable u/s 115AC Income by way of dividend from GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC Income (other than dividend) received by an FII in respect xii of securities (other than units referred to in section| 115AB) chargeable u/s 115AD(1)(i) cviii cix CX cxi cxii xiv Income by way of interest received by an FII on bonds or xiii Government securities referred to in section 194LD - chargeable as per proviso to section 115AD(1)(i) Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA cxiii cxiv Anonymous Donations in certain cases chargeable u/s xv 115BBC CXV xvi In come by way of royalty from patent developed and registered in India - chargeable u/s 115BBF cxvi xvii Income by way of transfer of carbon credits - chargeable u/s 115BBG cxvii xviii Investment Income of a Non-Resident Indian - chargeable u/s 115E cxviii xix 115AB(1)(a) - In come in respect of units - off-shore fund| cxix In come being dividend received by an FII in respect of xx securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) In come be....
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....ing dividend received by a specified fund in xxi respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) CXX cxxi in in respectof securities other than units referred to in Cai d Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to be provided) 2d e Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per DTAA (total of column (2) of table below) 2e 3 க2 No. income to 2d in code which if not chargeable) obtained (Y/N) Amount No. Tale country Article Rate as per Whether section Applicable ante of to No.2aname & of DTAA(enter NIL, of I.T. Rate as per I.T. Act [lower of (6) or Act (9)] included (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) = II |Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b, 2c, 2a & 2e) A Expenses/Deductions other than "C" B Depreciation (available only ifincome offered in 1c) За 3b C Interest expenditure on dividend u/s 57(i) (available only if income offered in 1a) 3c ci Eligible Interest expenditure u/s ....
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....57(i) - computed value 3ci 3d d Total 4 Amounts not deductible u/s 58 5 Profits chargeable to tax u/s 59 4 5 6 |Net Income from other sources 1(after reducing income related to DTAA portion)-3+4+5 (If negative take the figure to 4i of schedule CYLA) 6 17 Income from other sources (other than from owning and maintaining race horses) (2 + 6) (enter 6 as nil, if negative) 7 8 Income from the activity of owning race horses a Receipts 8a Deductions under section 57 in relation to receipts at 8a b 8b only Amounts not deductible u/s 58 8c Ñ d Profits chargeable to tax u/s 59 8d e Balance (8a-8b+8c+8d) (if negative take the figure to 10 xvii of Schedule CFL) 9 Income under the head “Income from other sources" (7+8e) (take 8e as nil if negative) 10Information about accrual/receipt of income from Other Sources 8e 9 S.No Other Source Income Upto 15/6 From 16/6 to 15/9 From 16/9 to From 16/12 to 15/12 15/3 From 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) Income by way of winnings 2 from online games u/s 115B....
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....BJ| Dividend Income referred in Sl. 3 No 1a(i) Dividend Income u/s 4 5 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) @ 20% (Including PTI Income) Dividend income under proviso to sec 115A(1)(a)(A) @10% ☠(including PI Income)AC @ 10% (Including PTI Income) CURRENT YEAR LOSS ADJUSTMENT 7 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 8 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income ☠9 Dividend income chargeable at Schedule CYLA Details of Income after Set off of current year losses Sl.No Head/Source of Income Income of current House property Business Loss year (Fill this column only if income is zero or loss of the current year set off positive) (other than speculation or specified business loss) of the current year set off 3 Other sources loss Current (other than loss from race horses and amount year's Income remaining chargeable to special after set off rate of tax) of the current year set off 4 5=1-2-3-4 1 2 (3 of Schedule (2v of....
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.... item E of (6 of Schedule-OS) HP) Schedule BP) Loss to be set off i (Fill this row only, if computed figure is negative) ii House property (3 of Schedule HP) Business (excluding Income from life insurance business u/s iii (A37 of Schedule BP) income from specified business) (3iv of item E of Sch. BP) 115B, speculation income and Income from life insurance iv business u/s 115B v Speculation income vi vii viii ix X xi xii Specified business income u/s 35AD Short-term capital gain taxable @ 15% |Short-term capital gain taxable|| @ 30% 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% Long term capital gain taxable @ 20% Long term capital gains taxable xiii at special rates in India as per DTAA Net income from other sources xiv chargeable at normal applicable rates Profit from the activity of xv owning and maintaining race horses Income from other sources (3ii of item E of Sch. BP) |(3iii of item E of Sch. BP) (9ii of item E of Schedule CG) (9iii of item E of Schedule CG) (9iv of item E of Schedule CG) (9v of ite....
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....m E of Schedule CG) (9vi of item E of Schedule CG) (9vii of item E of Schedule CG) (9viii of item E of Schedule CG) (6 of Schedule OS) (8e of Schedule OS) xvi taxable at special rates in India (2e of Schedule OS) as per DTAA xvii Total loss set off xviii Loss remaining after set-off (i - xvii) Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years SI. Head/ Source of Income Income after Brought forward No. set off, if any, of loss set off Brought forward depreciation set off current year's| losses as per 5 BROUGHT FORWARD LOSS ADJUSTMENT ii iii i House property of Schedule CYLA) 1 2 (5ii of Schedule (B/f house property CYLA) loss) (B/f business loss, Brought forward Current year's allowance under income section 35(4) set remaining off after set off 3 4 5 Business (excluding In come from life insurance business u/s 115B, speculation income and income from specified business) other than speculation or specified business (5iii of Schedule loss) (Note: B/F loss CYLA) In come from life insurance (5iv of Schedule business u/s 115B CYLA) set off will be restricted to business income exclud....
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....ing income u/s 44BB) (B/f business loss, other than speculation or specified business loss) (5v of Schedule (B/f normal business Note: B/F depreciation set off will be restricted to business income excluding income u/s 44BB) iv Speculation Income V Specified Business In come vi vii viii ix X Short-term capital gain taxable @ 15% Short-term capital gain taxable @30% |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% CYLA) or speculation loss) (B/f normal business (5vi of Schedule or specified business CYLA) (5vii of Schedule CYLA) (5viii of Schedule CYLA) (5ix of Schedule| CYLA) (5x of Schedule CYLA) (5xi of Schedule CYLA) loss) (B/f short-term capital loss) (B/f short-term capital loss) (B/f short-term capital loss) xi Long term capital gain taxable @20% (5xii of Schedule CYLA) xii xiii xiv Long term capital gains taxable at special rates in India as per DTAA Net income from other sources chargeable at normal applicable rates Profit from owning and maintaining race horses Income from other sources (5xiv o....
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....f Schedule CYLA) (5xv of Schedule (B/floss from horse CYLA) races) (5xvi of (5xiii of Schedule CYLA) (B/f short-term capital loss) (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) income taxable at special XV rates in India as per Schedule CYLA) DTAA xvi xvii Total of brought forward loss set off |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 SI. Assessment Date of Filing House No. Year (DD/MM/YYYY) property loss Brought forward business loss Amount as adjusted on account of opting for taxation under section 115BAD or 115BAC(1A) Details of Losses to be carried forward to future years Loss from business other than loss from speculative business and specified business Brought Loss from speculative business Loss from specified business Loss from life insurance business Short-term capital loss Long-term Capital loss Loss from owning and forward Business loss available for set off during the year maintaining race horses u/s 115B 1 2 3 4 5a 5b ....
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.... 5c=5a-5b 7 8 9 10 11 CARRY FORWARD OF LOSS 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 ☠1 202021 xii 2021-22 xiii 2022-23 2023-24 xiv (2iv of Schedule BFLA) (2v of Schedule BFLA) (2iii of schedule BFLA) (3xvii of Schedule CYLA) (B42 of Schedule BP, if-ve) (C48 of Schedule BP, if-ve) (A4b of Schedule BP, if-ve of item E of Schedule CG) (2x+3x+4x+5x) (6x+7x+8x) of (2xiii of Schedule BFLA) (8e of Schedule OS, if-ve) item E of Schedule CG) XV Total of earlier year losses b/f Adjustment of xvi above losses in Schedule BFLA 2024-25 xvii (Current year losses) Current year loss distributed among the unit- xviii holder (Applicable for Investment fund only) Current year losses to be xix carried forward (xvii- xviii) Total loss Carried xx forward to future years (xv-xvi+xix) (2i of Schedule BFLA) (2xvii of Schedule CYLA (2ii of Schedule BFLA) Schedule UD Sl No Assessment Un absorbed depreciation and allowance under section 35(4) Depreciation Allowance under section 35(4) Year Amount of brought Amount as adjusted on Amount o....
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....f depreciation set-off Balance Amount of forward unabsorbed for taxation under depreciation section 115BAD or brought account of opting against the current forward to forward year income the next year unabsorbed allowance carried Amount of Balance allowance set-off Carried against the forward to current year income the next year (1) (2) (3) 115BAC(1A) 3(a) (4) (5) (6) (7) (8) Current i Assessment Year ii iii iv V Total (3xvi of BFLA) (4xvi of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit Increase in Sl. No. ICDS profit (Rs.) Decrease in profit (Rs.) Net effect (Rs.) (1) (2) (3) (4) (5) I Accounting Policies II Valuation of Inventories (other than the effect of change in 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 VIII IX X XI Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) Borrowing Costs Provisi....
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....ons, Contingent Liabilities and Contingent Assets Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) Schedule 10AA Deduction under section 10AA Deductions in respect of units located in Special Economic Zone DEDUCTION U/S 10AA SI Undertaking Assessment year in which unit begins to manufacture/produce/provide services SI Amount of deduction a Undertaking No.1 a b Undertaking No.2 b (item 17 of Annexure A of Form 56F for Undertaking 1) (item 17 of Annexure A of Form 56F for Undertaking 2) c Total deduction under section 10AA (a+b) c Schedule 80G DETAILS OF DONATIONS A Details of donations entitled for de duction under section 80G Donations entitled for 100% de duction without qualifying limit PAN of Name and address of donee Donee i ii iii Total Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation |Donations entitled for 50% de duction without B qualifying limit Name and address of donee i ii iii Total Donations entitled for 100% de duction subject to C qualifying limit ᎠName and address of donee i ii iii Total |Donations entitled for 50% de ductio....
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....n subject to qualifying limit Name and address of donee i ii iii Total E Total donations (Aiii +Biii+C iii + Diii) PAN of Donee Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation PAN of Donee Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation ARN Amount of donation Eligible Amount of donation PAN of (Donation Donee Reference Number) Donation in cash Donation in other mode Total Donation Details of donations for scientific research or rural development Schedule 80GGA Relevant clause under S. which deduction is Name and No claimed (drop down to address of donee be provided) i ii Total donation PAN of Donee Amount of donation Donation in cash Donation in other mode Total Donation Schedule Details of contributions made to political parties 80GGC Amount of contribution S. No. Date Contribution Contribution in cash in other mode Total Contribution Eligible amount of Transaction Reference contribution number for UPI transfer or Cheque number/IMPS/NEFT/RTGS (add rows) Eligible Amount of donation IFS code of Bank ....
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....Schedule 80IAC Sl. No. De duction in respect of eligible start-up [to be filled only if answer to A19(g) is 'Yes'] Date of incorporation of Startup Nature of business Certificate number as obtained from Inter Ministerial Board of Certification Amount of deduction claimed for current First AY in which deduction was claimed AY (1) (2) (3) (4) Schedule 80LA De duction in respect of offshore banking unit or IFSC Sub-section in which de duction is claimed (5) (6) SI. Type of Type of No. entity income of the Authority granting Date of registration Registration number First AY during Amount of which de duction is deduction unit registration claimed claimed for current AY (1) (2) (3) (4) (5) (6) (7) (8) (add row option to be provided) Total Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] Name and address of donee Amount of donation PAN of Donee Donation in cash Donation in other mode Total Donation Eligible Amount of donation i ii iii Total Schedule 80-IA Deductions under section 80-IA Deduction in respect of profits of an ente....
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....rprise a referred to in section 80-IA(4)(i) [Infrastructure facility] al a2 b1 b Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power] Undertaking no.|| 1 Undertaking no 2 Undertaking no. 1 Undertaking no. (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the undertaking) b2 2 (item 30 of Form 10CCB of the undertaking) Ñ Total deductions under section 80-IA (a1+a2+b1+b2) Undertaking no. 1 Schedule 80-IB Deductions under section 80-IB De duction in respect of industrial undertaking al a located in Jammu & Kashmir or Ladakh [Section 80-IB(4)] Undertaking no a2 De duction in the case of undertaking which b1 b begins commercial production or refining of mineral oil [Section 80-IB(9)] b2 Deduction in the case of an undertaking c1 c developing and building housing projects [Section- 80-IB (10)] c2 De duction in the case of an undertaking engaged in processing, preservation and packaging of d fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] Deduction in the case of an undertaking engaged ....
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.... e in integrated business of handling, storage and d1 d2 el 2 Undertaking no. 1 Undertaking no 2 Undertaking no. 1 Undertaking no. 2 Undertaking no 1 Undertaking no 2 (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) Undertaking no 30 of Form 10CCB of the undertaking) 1 Ñ DEDUCTION U/S 80-IC transportation of food grains [Section 80- IB(11A)] e2 Undertaking no 2 (30 of Form 10CCB of the undertaking) fTotal de duction under section 80-IB (Total ofal toe2) Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE 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 (30 of Form 10CCB of the undertaking) a1 Undertaking no. 1 a2 Undertaking no. 2 b1 Undertaking no. 1 b2 Undertaking no. 2 c1 Undertaking no. 1 c1 Undertaking no. 2 (30 of Form 10CCB of th....
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....e 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) d Deduction in respect of undertaking located in North-East dal Undertaking no. 1 da Assam da2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) db1 Undertaking no. 1 db Arunachal Pradesh (30 of Form 10CCB of the undertaking) db2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dc1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) de Manipur dc2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dd1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dd Mizoram dd2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) de 1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) de Meghalaya de 2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) df1 Undertaking no. (30 of Form 10CCB of the undertaking) df Nagaland df2 (30 of Form 10CCB of the Undertaking no. 2 undertaking) dg1 (30 of Form 10CCB of the Undertaking no. undertaking) dg Tripura dg2 (30 of Form 10CCB of the Un....
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....dertaking no. 2 undertaking) dh Total deduction for undertakings located in North-east (total of dal to dg2) e Total deduction under section 80-IC or 80-IE(a+d+c+dh) Schedule 80P Deductions under section 80P 1 Sec.80P(2)(a)(i) Banking/Credit Facilities to its members 2 Sec.80P(2)(a)(ii) Cottage Industry 3 Sec.80P(2)(a)(iii) Marketing of Agricultural produce grown by its members Dh E 4 Sec.80P(2)(a)(iv) Purchase of Agricultural Implements, seeds, live-stocks or other articles intended for agriculture for the purpose of supplying to its members. 5 Sec.80P(2)(a)(v) Processing, without the aid of power, of the agricultural Produce of its members. 6 Sec.80P(2)(a)(vi) Collective disposal of Labour of its members Nature of Income Business Code Amount eligible for de duction 7 Sec.80P(2)(a)(vii) Fishing or allied activities for the purpose of supplying to its members. 8 9 10 11 12 Sec.80P(2)(b)Primary cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables raised or grown by its members to Federal cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables/Government or local authority/Government Company/corporati....
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....on established by or under a Central, State or Provincial Act Sec.80P(2)(c)(i)Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b) Sec.80P(2)(c)(ii)Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b) Sec.80P(2)(d)Interest/Dividend from Investment in other co-operative society Sec.80P(2)(e)Income from Letting of godowns/warehouses for storage, processing facilitating the marketing of commodities Sec.80P(2)(f)Others 13 14 Total Schedule VI-A Deductions under Chapter VI-A 1 Part B- Deduction in respect of certain payments TOTAL DEDUCTIONS a 80G c 80GGC b 80GGA Total Deduction under Part B (a+b+c) 2 Part C- Deduction in respect of certain incomes d 80-IA f 80-IAC (c of Schedule 80-IA) e 80-IAB (6 of Schedule 80-IAC) g 80-IB h 80-IBA i 80-IC/80-IE k 80JJAA (f of Schedule 80-IB) (e of Schedule 80-IC/80-IE) [Sl.no. 51(eiv) +511 of Annexure to Form 10DA] j 80JJA 180LA(1) m 80LA(1A) (8 of Schedule 80-LA) (8 of Schedule 80-LA) n 80P Total Deduction under Part C (total ofd to n ) 3 Total deductions under Chapter VI-A (1+2) Schedule AMT Computation of Alternate Minimum Tax payable under sectio....
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....n 115JC 1 Total Income as per item 13 of PART-B-TI 2 Adjustment as per section 115JC(2) a De duction Claimed under any section included in Chapter VI 2a A under the heading "C.-Deductions in respect of certain incomes" b Deduction Claimed u/s 10AA Ñ De duction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed d Total Adjustment (2a+2b+2c) 2b 2d 3 Adjusted Total In come under section 115JC(1)(1+2d) 3 a Adjusted Total Income u/s 115JC from units located in IFSC, if any b Adjusted Total Income u/s 115JC from other Units (3-3a) 4 Tax payable under section 115JC(1) [(9% of (3a)+18.5% or 15% of (3b) as applicable ])] (In the case of AOP, BOI, AJP this is applicable if 3 is greater than Rs. 20 lakh) 4 2 3 Schedule AMTC Computation of tax credit under section 115JD 1 Tax under section 115JC in assessment year 2024-25 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2024-25 (2g 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 0] 3 4 |Utilisation of AMT credit Available (Sum of AMT credit utilized durin....
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....g the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward) S.No Assessment Year (AY) (A) i 2011-12 ii 2012-13 iii 2013-14 iv 2014-15 V 2015-16 vi 2016-17 vii 2017-18 viii 2018-19 2019-20 ix 2020-21 X xi 2021-22 2022-23 xii 2023-24 xiii Current AY (enter 1 xiv -2, if 1>2 else enter AMT Credit AMT Credit Utilised Balance AMT during the Current Credit Assessment Year Carried Forward (C) (D)=(B3) -(C) Gross |Set-off in earlier Balance brought (B1) assessment years forward to the current (B2) assessment year (B3)=(B1)-(B2) 10) Total XV 5 Amount of tax credit under section 115JD utilised during the year [total of item No. 4 (C)] 5 6 Amount of AMTliability available for credit in subsequent assessment years [total of 4 (D)] 6 Schedule SI SPECIAL RATE SI No Section/Description 111A or section 115AD(1)(ii)- Proviso (STCG on shares/equity oriented MF on which STT paid) 2 115AD (STCG for FIIs on securities where STT not paid) 3 112 proviso (LTC G on listed securities/ units without indexation) 4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) 5 115AB (L....
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....TCG for non-resident on units referred in section 115AB) 6 115AC (LTCG for non-resident on bonds/GDR) 7 115AD (LTCG for FII on securities) 8 112 (LTCG on others) ☑ Special rate (%) Income(i) Tax thereon (ii) 15 ☠☠☠☠30 10 10 10 ☠10 â˜ ã… 10 ☠20 9 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on which STTis paid) ã… 10 ☠10 10 STCG chargeable at special rates in India as per DTAA 11 LTCG Chargeable at special rates in India as per DTAA ☠(part of 5vi of Schedule BFLA) (part of 5vii of Schedule BFLA) (part of 5x of Schedule BFLA) (part of 5xof Schedule BFLA) (part of 5x of Schedule BFLA) (part of 5x of Schedule BFLA) (part of 5x of Schedule BFLA) (5xi of Schedule (5x of Schedule BFLA) (part of 5ix of Schedule BFLA) (part of 5xii of Schedule BFLA) 12 115B (Profits and gains of life insurance business) 12.50 (5iii of Schedule BFLA) (part of 2cx of 115AC (Income by way of interest received by a non-resident from 13a bonds purchased in foreign currency) ☠10 Schedule OS) 13b 115AC (In come by way of dividend received by non....
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....-resident from GDR purchased in foreign currency) (part of 2cxiof ☠10 Schedule OS) 14 115BB (Winnings from lotteries, puzzles, races, games etc.) 15 115BBJ (Winnings from online games) a 19 115BBH-Tax on In come from Virtual Digital asset 16 115BBE (In come under section 68, 69,69 A, 69B, 69C or 69D) 17 115BBF (Income from patent) a In come under head business or profession Income under head other sources b 18 115BBG (Income from transfer of carbon credits) 20 Income under head business or profession b In come under head other sources a. In come under head business or profession b. In come under head Capital Gain 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from Royalty 21 Income from other sources chargeable at special rates in India as per DTAA ☠☠☠☠☠30 (2ai of Schedule OS) 30 (2aii of Schedule OS) 60 (2b of Schedule OS) 10 10 (3d of Schedule BP) (2cxv of Schedule OS ☠10 ☠10 (7e of Schedule BP) (2cxvi of Schedule h ☠22 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% u 23 Pass Through Income in the nature of Short Term Capital Gain chargea....
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....ble @30% ã… ã… â˜ 15 30 24 Pass Through Income in the nature of Long Term Capital Gain chargeable @10% ã… 10 225 25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%- u/s other than 112A ☠10 26 Pass Through Income in the nature of Long Term Capital Gain chargeable @20% ☠20 27 Pass through income in the nature of income from other sources chargeable at special rates h 28 Any other income chargeable at special rates (Please choose from dropdown menu) ☠30 33 30 10 10 3f of Schedule BP (C2 of Schedule CG (part of 2cviii of Schedule OS) (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 5ix of Schedule BFLA) (part of 5xi of Schedule BFLA) (2d of Schedule OS)| (part of 2c of Schedule OS) Total Schedule IF Information regarding partnership firms in which you are partner Number of firms in which you are partner FIRMS IN WHICH PARTNER SI. Name of the Firm PAN of the firm No. Whether the firm is liable for audit? (Yes/No) Whether section 92E is applicable to firm? (Yes/No) Percen....
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....tage Share in the profit of the firm Amount of share in the profit Capital balance on 31st March in the firm 11 Schedule El Total Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) 1 Interest income EXEMPT INCOME5 |Gross Agricultural receipts (other than income to be excluded under 2 i i rule 7A, 7B or 8 of I.T. Rules) ii Expenditure incurred on agriculture ii iii Unabsorbed agricultural loss of previous eight assessment years iii iv Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and 8 (from Sl. No. 38 of Sch. BP) iv v Net Agricultural income for the year (i - ii - iii+iv) (enter nil ifloss) 2 |In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following vi details (Fill up details separately for each agricultural land) a Name of district along with pin code in which agricultural land is located b Measurement of agricultural land in Acre Ñ Whether the agricultural land is owned or held on lease (drop down to be provided) d Whether the agricultural land is irrigated or rain-fed (drop down to be provided) 3 Other exempt income (please specify) (3....
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....a+3b) Income u/s 10(23FB) or 10(23 FBA) or 10 (23FC) or 10(23 FCA) or 10(23FE) or 10(23FF) or 10(4D) (Please provide details of Acknowledgement Number and Date of Form Filed if 10(23FF) and 10(4D) 3a is claimed)) Add row option and drop down to be provided in utility for each section separately Any other Income (Specify nature)- Add row option with free text to enter the nature of income to be provided in utility 4 Income claimed as not chargeable to tax as per DTAA Sl. No. Amount of income Nature of income Country name & Code 3b Article of Head of Whether TRC DTAA Income obtained (Y/N) I II III Total Income from DTAA not chargeable to tax 5 Pass through income claimed as not chargeable to tax (Schedule PTI) 6 Total (1+2+3+4+5) 3 4 5 6 PASS THROUGH INCOME NOTE Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB SI. Investment entity covered Name of business trust/ investment fund PAN of the business trust/ investment fund SI. Head of income Current year income by section 115UA/115UB Share of current year loss distributed by Investment fund Net Income/Loss 9=7-8 TD....
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....S on such amount, if any 1 2 3 4 5 6 7 8 10 1. i House property ii Capital Gains a Short term ai Section 111A aii Others b Long term bi Section 112A bii Sections other than 112A iii a Other Sources b Dividend Others Income claimed to be exempt u/s 10(23FBB) iv a b u/s u/s i ii Ñ House property Capital Gains a Short term ai Section 111A aii Others b Long term bi Section 112A bii Sections other than 112A iii a b iv Other Sources Dividend Others Income claimed to be exempt a u/s 10(23FBB) b u/s Ñ u/s ……. Please refer to the instructions for filling out this schedule. Schedule-TPSA 1 Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) Additional Income tax payable @ 18% on above TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) a b Surcharge @12% on "a" 2 Ñ Health & Education cess on (a+b) d Total ....
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....Additional tax payable (a+b+c) 3 Taxes paid 4 Net tax payable (2d-3) Date(s) of deposit of Date 1 (DD/MM/YYY Y) 5 6 tax on secondary adjustment s as per section 92CE(2A) Name of Bank and Branch BSR Code 7 Serial 8 9 number of challan Amount deposited Date 2 (DD/MM/YYY Date 3 (DD/MM/YYY Date 4 (DD/MM/YYY Date 5 (DD/MM/YYY Date 6 (DD/MM/YYY Y) Y) Y) Y) Y) Schedule 115TD 1 Accreted income under section 115TD Aggregate Fair Market Value (FMV) of total assets of specified person 2 Less: Total liability of specified person 3 Net value of assets (1-2) FMV of assets directly acquired out of income referred to in (i) section 10(1) 4i 1 2 3 FMV of assets acquired during the period from the date of creation or establishment to the effective date of 4 (ii) 4ii registration/provisional registration u/s 12AB, ifbenefit u/s 11 and 12 not claimed during the said period (iii) (iv) Total (4i +4ii+4iii)- 5 Liability in respect of assets at 4 above 6 Accreted income as persection 115TD [3 - (4iv-5)] 7 Additional income-tax payable u/s 115TD at maximum marginal rate FMV of assets transferred in accordance with third proviso to sectio....
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....n 115TD(2) 4iii 4iv 5 6 7 8 Interest payable u/s 115TE 8 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) 13 Date(s) of deposit of tax on accreted income 14 Name of Bank and Branch 15 BSR Code 16 Serial number of challan 17 Amount de posited 9 10 11 12 Date 1 DD/MM/YYYY Date 2 DD/MM/YYYY Date 3 DD/MM/YYYY Schedule FSI Sl. Country Taxpayer Details of Income from Sl. Head of income Income from Code Identification (dropdown Number to be provided in the e- filing utility) outside India (included in PART B-TI) INCOME FROM OUTSIDE INDIA AND TAX RELIEF outside India and tax relief (available only in case of resident) Tax paid Tax payable on outside India such income under normal provisions in India Tax relief available in India (e)= (c) or (d) whichever is lower Relevant article of DTAA if relief claimed u/s 90 or 90A (a) (b) (c) (d) (e) iHouse Property Business or ii Profession iii Capital Gains iv Other sources Total 2 NOTE i House Property ii Business or Profession iii Capital Gains iv Other sources Total Please ....
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....refer to the instructions for filling out this schedule. (f) DETAILS OF FOREIGN ASSETS Schedule TR Details Summary of tax relief claimed for taxes paid outside India (available only in case of resident) 1 Details of Tax relief claimed TAX RELIEF FOR TAX PAID OUTSIDE INDIA Country Code (a) Taxpayer Identification Number (b) Total taxes paid outside India Total tax relief available Section under which relief (total of (c) of Schedule FSI in (total of (e) of Schedule FSI in respect of each country) respect of each country) (c) (d) claimed (specify 90, 90A or 91) (e) 2 Total Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 NOTEâ–¶ 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....
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..../No Schedule FA Details of Foreign Assets and Income from any source outside India A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending on 31st December, 2023) SI Country Country Name of Address ZIP Account N name code 0 n financial of institutio financial institutio code number n Status Account Peak Closin Gross opening date balance g interest during balancpaid/credit the e ed to the period account during the period (1 (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) ) (i) (ii ) A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending on 31st December, 2023 SI No Countr Country y name code financial of institutio financial code t numbe n institution r Name of Address ZIP Accoun Status Account Peak Closing opening balance balance date during the period Gross amount paid/credited to the account during the period (drop down to be provided specifying nature of amount viz. interest/dividend/proceed s from sale or redemption of financial assets/other (1) (2) (3) (4) (5) ....
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....(i) (ii) A3 མྱེ༠(6) (7) (8) (9) (10) (11) income) (12) |Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year ending on 31st December, 2023 SI No Countr Country y name code Name of Address ZIP Nature Date of Initial Peak Closin Total gross Total gross entity of entity code of acquirin value of value of g entity g the the investme value interest investment during nt the period amount proceeds paid/credite from sale or d with redemption respect to of the holding investment during the during the period period ☠1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) ||(13) (i) (ii) A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the calendar year ending on 31st December, 2023 SI No Countr Country y name code Name of financial institution in which Address of financial ZIP code insurance contract institution Date of contract The cash value or Total gross amount surrender value of paid/credited with| the contract held respect to the contract during the....
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.... period (1) (2) (3) (4) (5) (6) (7) (8) (9) (i) (ii) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending on 31st December, 2023 SI No Country Zip Natur Name and Nature of Date since Total Name Code of Address and code e entity of the Interest- held Income Nature Income taxable and offered in Investme accrued from of this return Direct/ Entity Beneficial owner/ Beneficiary rupees) nt (at such Interest Income Amoun Schedule cost) (in where offered t Item number of schedule (2) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) C Details of Immovable Property held (including any beneficial interest) at any time during the 31st December, 2023 SI No Country ZIP Address of Ownershi| Date of calendar year ending on Total Name code the and code Property Direct/ Beneficial owner/ Beneficiar p- n Income Nature of Income taxable and offered in acquisitio Investment (at derived from Income cost) (in rupees) the property this return Amount Schedule Item number where of schedule offered y (1) (2a) (2b) (3) (4) (5) (7) (8) (9) (10) (11) ....
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.... (i) (ii) ᎠDetails of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending on 31st December, 2023 SI No Country Nature Ownership- Date of Total n Income Nature of Income taxable and offered in Name Zip of Direct/ acquisitio Investment (at derived from Income this return and code Code Asset Beneficial cost) (in the asset AmountSchedule Item number| owner/ rupees) Beneficiary where of schedule offered (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time calendar year ending on 31st December, 2023 and which has not been included in A to D above. SI No Name of the Address of Zip Name of Account Peak Code the the Number Balance/ account Investment Whether If (7) is If (7) is yes, Income offered in income accrued is yes, Income this return Institution in which the account is held Institution holder during the taxable in your accrued year (in rupees) hands? in the account Amount Schedule Item number │▬▬▬▬▬â....
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....¬â–¬â–¬â˜ where of schedule (1) (2) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (i) (11) TOTAL INCOME F Details of trusts, created under the laws of a country outside India, in which you are a trustee, be neficiary or settlor If (8) is yes, If (8) is yes, Income offered in Income derived Sl No Country Zip Name Name Name Cod and and code trust and address of since e address addres address Beneficiari position of the s of of Settlor trustee Name and Name and Date es held Whether income derived is taxable in your hands? from the trust S this return Amount Schedul Item e where number of offered schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) ||(12) (i) (ii) G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession SI No Country Name Zip and Code code Name and address of the person from whom derived Income derived Nature of income Whether taxable in your hands? If (6) is yes, Income offered in this return Amount Schedul Item e where number of offered schedule (1) (2a) (2b) (3) (4)....
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.... (5) (6) (7) (8) (9) (i) (ii) NOTEâ–¸ Please refer to instructions for filling out this schedule. Schedule GST INFORMATION REGARDING TURNO VER/GROSS RECEIPT REPORTED FOR GST S OF Sl. No. (1) GSTIN No(s). (2) Annual value of outward supplies as per the GST return(s) filed (3) NOTE â–¶ Please furnish the information above for each GSTIN No. separately PART-B Part B - TI Computation of total income 1 Income from house property (3 of Schedule-HP) (enter nil if loss) 2 Profits and gains from business or profession i Profits and gains from business other than speculative business 2i and specified business (437 of Schedule BP) (enter nil if loss) ii Profits and gains from speculative business (3 (ii) of table E of 2ii Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) iii Profits and gains from specified business (3(iii) of table E of 2iii Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) iv In come chargeable to tax at special rate (3d, 3e, 3f and 4b of 2iv Schedule BP) V Total (2i+2ii+2iii+2iv) (enter nil, if loss and carry this figure of loss to Schedule CYLA) 3 Capital gains a Short term i Short-t....
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....erm chargeable @ 15% (9ii of item E of schedule CG) ai 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 ifloss) av b Long-term |Long-term chargeable @ 10% (9vi ofitem E of Schedule| i bi CG) 2v |Long-term chargeable @ 20% (9vii of item E of Schedule| ii bii CG) 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) biv 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 3e e Total capital gains (3c+3d) 4 Income from other sources a Net income from other sources chargeable to tax at normal 4a applicable rates (6 of Schedule OS) (enter nil if loss) b In come chargeable to tax at special rate (2 of Schedule OS) 4b Ñ In come from the activity of owning and maintaining race horses (8e of Schedule OS) (ente....
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....r nil if loss) 4c d Total (4a+4b+4c) 4d 5 Total of head wise income (1+2v+3e +4d) 5 6 Losses of current year to be set off against 5 (total of 2xvi, 3xvi and 4xvi of Schedule CYLA) 6 7 |Balance after set off of current yearlosses (5-6) (total of serial no (ii), (iii), (iv) to (xv) of column| 5 of schedule CYLA +4b+2iv) 7 8 Brought forward losses to be set off against 7 (total of 2xv, 3xv and 4xv of Schedule BFLA) 8 9 Gross Total income (7 – 8) (also total of serial no (i), (ii), iv) to (xiv) of column 5 of Schedule BFLA + 4b+2iii) 9 10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 11 Deductions under Chapter VI-A 10 a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto (i+ii+iii+iv+v+viii+xiï+xiv) of column 5 of BFLA] 11a b Part-C of Chapter VI-A [2 of Schedule VI-A)] Ñ Total (11a+11b) [limited upto (9-10)] 12 Deduction u/s 10AA (Total of Sch. 10AA) 13 Total income (9-11c-12) 14 Income chargeable to tax at special rates (total of (i) of schedule SI) 11b 11c 12 13 14 15 Net agricultural income/ any other income for rate purpose (2v of Schedule EI) 15 16 Aggregate income (13-14 +15)....
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.... [applicable if (13-14) exceeds maximum amount not chargeable to tax] 16 17 Losses of current year to be carried forward (total of xix of Schedule CFL) 18 Deemed total income under section 115JC (3 of Schedule AMT) Part B TTI Computation of tax liability on total income 17 18 COMPUTATION OF TAX LIABILITY la A Tax payable on deemed total income under section 115JC (4 of Schedule AMT) B Surcharge on (a) above (if applicable) 1b C Health and Education Cess @ 4% on 1a+1b above 1c D Total Tax Payable on deemed total income (1a+1b+1c) 1d 2 Tax payable on total income A Tax at normal rates on 16 of Part B-II 2a B Tax at special rates (total of col. (ii) of Schedule-SI) 2b Rebate on agricultural income [applicable if (13-14) of 2c C Part B-TI exceeds maximum amount not chargeable to \tax] D Tax Payable on total income (2a+2b-2c) E Surcharge 25% of 12(ii) of Schedule SI 2ei i 2g(ii) Surcharge computed before marginal relief Surcharge after marginal relief ia 2d BANK ACCOUNT TAXES PAID AND BANK DETAILS ii 2eii 10% or 15 %, as applicable (Referinstructions) iia iii |On [(2d) – [(12(ii) of Schedule SI-tax on Income referred in 2e(ii))] ....
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.... 2eiii iv Total (ia+iia) 2eiv F Health and Education Cess @ 4% on 2d+2eiv 2f g Gross tax liability (2d+2eiv+2f) 2g 3 Gross tax payable (higher of 1d or 2g) 3 4 Credit under section 115JD of tax paid in earlier years (applicable if 2g is more than 1d) (5 of Schedule AMTC) 4 5 5 Tax payable after credit under section 115JD (3-4) 6 Tax relief a Section 90/90A (2 of Schedule TR) b Section 91(3 of Schedule TR) c Total (6a+6b) 7 Net tax liability (5–6c) (enter zero, if negative) 8 Interest and fee payable 6a 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 de fault in furnishing return of income (section 234F) e Total Interest and Fee Payable (8a+8b+8c+8d) 8d 9 Aggregate liability (7+8e) 8e 9 10 Taxes Paid a Advance Tax (from column 5 of 115A) 10a b IDS (total of column 9 of15B CTCS (total of column 7 of 15C) e Total Taxes Paid (10a+10b+10c+10d) 12 Refund (If 10e is greater than 9) 10b 10c d Self-Assessment Tax (from column 5 of 15A) 10d 10e 11 Amount payable (Enter if 9 is g....
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....reater than 10e, else enter 0) 11 12 13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD) 14 Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12) 13 14 15 Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly credited into the bank account) 15 |16] Do you have a bank account in India (Non-Residents claiming refund with no bank account in India may select No) Select Yes or No a) Details of allBank Accounts held in India at any time during the previous year (excluding dormant accounts) SI. IFS Code of the Bank in case of Bank Name of the Bank Account Number Accounts held in India Type of account (Dropdown to be provided by e-filing utility) I II Note: 1) All bank accounts held at any time are to be reported, except dormant A/c 2) In case of multiple accounts, the refund will be credited to one of the validated accounts after processing the return. Rows can be added as required b) Non-residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account: SI. No. SWIFT Code Name o....
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....f the Bank Country of Location Rows can be added as required 17 Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or (ii) have signing authority in any account located outside India; or (iii) have income from any source outside India? [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes] IBAN ☠Yes ☠No 18 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax SI BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) No (1) (2) (3) (4) (5) ADVANCE/ SELF ASSESSMENT TAX ii NOTE Enter the totals of Advance tax and Self-Assessment tax in SI No. 10a & 10d of Part B-TTI B SI TDS N credit |Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished by Deductor(s)] PAN/Aadhaa TAN of the r No. of De ductor/ Unclaimed TDS of the current TDS credit being claimed this Corresponding TDS TDS brought Financial Year (TDS Year (only if corresponding Receipt/ credit o relating Other Person PAN....
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..../Aadhaa forward (b/f) deducted during the income is being offered for tax withdrawals being to self (if TDS credit r No. of FY 2023-24) this year, not applicable if IDS /other Tenant/ is deducted u/s 194N) related to person other person) Buyer offered carried forwar d [other person as per rule 37BA(2) Fin. TD Deducte | Deducted in Claime Gross Head Year in which S b/f d in own the hands of din hands or any other own deducte d person as per rule |37BA(2) (if hands Claimed in the hands Amoun of or any other t person as per rule of In com e 37BA(2) (if applicable) applicable) (1) (2) (3) (4) (5) (6) (7) (8) Incom TD (9) (10) (11) (12) (13) Incom TD PAN/ e S e S Aadhaa r No. I |NOTE â–¶Please enter total of column 9 in 10b of Part B- TTI C SI TCS No Tax PAN/Aadhaar Unclaimed TCS credit Deduction No. of Other brought forward (b/f) relating to and Tax Person (if TCS self/other Collection credit related Details of Tax Collected at Source (TCS) [As per Form 27Dissued by the Collector(s)] TCS of the current] financial Year (Tax collected during FY 2023-24) TCS credit being claimed this Year person [other T....
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....CS ON INCOME person as Account Number of the to other person) per rule Collector 371(1)] Fin. Yearin Amount which b/f collected (1) 2(i) (2)(ii) (3) (4) (5) (6)(i) Collected Collected in own in the hands hands of any other person as per rule 371(1) (if applicable) (6)(ii) Claimed in own hands Claimed in the hands of any other person as per rule 371(1)(if applicable) (7)(i) 7(ii) TCS credit being carried forward (8) A Aadhar ii NOTE â–¶Please enter total of column (7) in 10c of Part B-TTI VERIFICATION (full name in block letters), son/ daughter of , solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as return and verify it. I am holding permanent account number (drop down to be provided) and I am also competent to make this (if allotted) (Please see instruction) I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreeme....
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....nt have been complied with. (Applicable, in a case where return is furnished under section 92CD) Date Place Sign here → Document 2 FILING STATUS PERSONAL INFORMATION FORM ITR-3 INDIAN INCOME TAX RETURN (For individuals and HUFs having income from profits and gains of business or profession) (Please see rule 12 of the Income-tax Rules, 1962) (Please refer instructions) Assessment Year 2024-25 Part A-GEN (A1) First name GENERAL (A2) Middle name (A3) Last name (A4) PAN (A5) Flat/Door/Block No. (A6) Name Of Premises/Building/Village (A7) Road/Street/Post Office (A9) Area/locality (A10) Town/City/District (A14) Status (Tick) þ o Individual o HUF (A8) Date of Birth/Formation (DD/MM/YYYY) (A15) Date of Commencement of Business (DD/MM/YYYY) (A16) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar) (A11) State (A13) Country (A17) Residential/Office Phone Number with STD code/Mobile No. 1 (A18) Email Address-1 (self) Email Address-2 Due Date for filing return of income [Dropdown to be provided] : A(19) (ai) 1. 31st July 2. 31st October 3.30th November (A19) Filed u/s (Tick)[Please see instruction] (aii)....
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.... Or Filed in response to notice u/s ☠139(1)-On or Before due date, Return, 92CD-Modified return, 139(9) 142(1), 148, 153C (A12) PIN code/ZIP code Mobile No. 2 139(4)- After due date, 139(5)-Revised 119(2)(b)- after condonation of delay (b) a. Have you exercised the option u/s 115BAC(6) of Opting out of new tax regime? (default is "No") ☠No ☠Yes, within the due date Yes, but beyond the due date (If option other than 'No' is selected, please furnish date of filing and Acknowledgement number of form 10-IEA) Note-For Opting out, option should be exercised in form 10-IEA on or before the due date for filing return u/s 139(1) (c) Are you filing return of income under seventh proviso to Section 139(1) but otherwise not required to furnish return of income? (Tick) â˜â˜ Yes â˜â˜ No If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in (ci) Amount (R....
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....s) (If Yes) one or more current account during the previous year? (Yes/No) Have you incurred expenditure of an amount or aggregate of amount (cii) exceeding Rs. 2 lakh for travel to a foreign country for yourself or for any other person? (Yes/No) Amount (Rs) (If Yes) (ciii) (civ) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) Amount (Rs) (If Yes) (Tick) o Yes o No (d) If revised/Defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b), enter (e) Unique Number/Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement (f) Residential A. Resident Status in India (for individuals) (Tick applicable option) B. Resident but not Ordinarily Resident C. Non-resident (unique number) o You....
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.... were in India for 182 days or more during the previous year [section 6(1)(a)] o You were in India for 60 days or more during the previous year, and have been in India for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where Explanation 1 is not applicable] o You are a citizen of India, who left India, for the purpose of employment, as a member of the crew of an Indian ship and were in India for 182 days or more during the previous year and 365 days or more within the preceding 4 years [Explanation 1(a) of section (6)(1)(c)] ☠You are a citizen of India or a person of Indian origin and have come on a visit to India during the previous year and were in India for a) 182 days or more during the previous year and 365 days or more within the preceding 4 years; or b) 120 days or more during the previous year and 365 days or more within the preceding 4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)] o You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)] o You have been in India for 729 days or less during the 7 preceding years [section ....
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.... 6(6)(a)] You are a citizen of India or person of Indian origin, who comes on a visit to India, having total income, other than the income from foreign sources, exceeding Rs. 15 lakh and have been in India for 120 days or more but less than 182 days during the previous year [section 6(6)(c)] ☠You are a citizen of India having total income, other than the income from foreign sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other country or territory by reason of your domicile or residence or any other criteria of similar nature [section 6(6)(d) rws 6(1A)] You were a non-resident during the previous year. (i) Please specify the jurisdiction(s) of residence during the previous year - S.No. Jurisdiction of residence Taxpayer Identification Number 1 2 (ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify Total period of stay in India during the previous Total period of stay in India during the 4 preceding years (in days) year (in days) Residential o Resident o Resident but not Ordinarily Resident o Non-resident Status in India (for HUF) (Tick applicable option) (g) Do you want to ....
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....claim the benefit under section 115H? (applicable in case of resident) o Yes o No (h) Are you governed by Portuguese Civil Code as per section 5A? Tick) þ o Yes o No (If "YES" please fill Schedule 5A) (i) Whether this return is being filed by a representative assessee? (Tick) þ o Yes o No If yes, furnish following information - (1) Name of the representative assessee (2) Capacity of the Representative (drop down to be provided) (3) Address of the representative assessee (4) Permanent Account Number (PAN)/Aadhaar No. of the representative assessee Whether you were Director in a company at any time during the previous year? (Tick) ▼ □ Yes (j) If yes, please furnish following information - ☠No Name of Company Type of Company PAN Whetherits shares are listed or unlisted Director Identification Number (DIN) Whether you are Partner in a firm? (Tick) ▼ ☠Yes ☠No If yes, please furnish following information (k) Name of Firm PAN Whether you have held unlisted equity shares at any time during the previous year? (1) If yes, please furnish following information in respect of equity shares (Tick) Yes ☠No Opening balanc....
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....e Shares acquired during the year Shares transferred during the year Closing balance Name of Type of company Company PAN No. of Cost of No. of shares acquisition shares Date of subscription /purchase Issue price Face per value share per share Purchase price per share (in (in case of fresh case of purchase from existing shareholder) No. of shares Sale consideration No. of shares issue) 2 3 4 5 6 7 8 9 10 11 12 13 14 (m) (n) In case of non-resident, is there a permanent establishment (PE) in India? (Tick) ▼ ☠Yes ☠No In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) o Yes o No please provide details of (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 has a unit in an International Financial Services Centre and derives income solely in convertible foreign exchange? (o) Yes ☠No AUDIT INFORMATION Whether you are an FPI? Yes/No If yes, please provide SEBI Regn. No (....
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....p) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) (q) LEI Number Valid upto date (a1) (a2) a2i a2ii a2iii ☠No Yes ☠No Are you liable to maintain accounts as per section 44AA? (Tick) ☑ ☠Yes Whether assessee is declaring income only under section 44AE/44B/44BB/44AD/44ADA/44BBA If No, whether during the year Total sales/turnover/gross receipts of business is between Rs. 1 crore and Rs. 10crores? ☠Yes ☠No, turnover does not exceed 1 crore ☠No, turnover exceeds 10 crores If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover or gross receipts or on capital account like capital contributions, loans etc. during the previous year, in cash & non-a/c payee cheque/DD, does not exceed five per cent of said amount? Yes ☠No If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loans etc., in cash & non-a/c payee cheque/DD during the previous year does not exceed five per cent of the said payment? ☠Yes ☠No ....
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.... (b) Are you liable for audit under section 44AB? (Tick) ☠Yes ☠No (bi) If Yes is selected at (b), mention by virtue of which of the following conditions: Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick) ▾ Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick applicable section) ☑ (bii) 44AD, 44ADA, 44AE, 44BB (biii) Others (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) Date of furnishing of the 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 proprietorship/firm (7) Date of report of the audit (8) Acknowledgement number of the audit report (9) UDIN (di) Are you liable for Audit u/s 92E? o Yes o No (dii) If (di) is Yes, Whether the accounts have been audited u/s ☠Yes 92E? (diii) ☠Date of furnishing the aud....
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....it Acknowledgement report? DD/MM/YY number No If liable to furnish other audit report, mention whether have you furnished such report. If yes, please provide the details as under: (Please see Instruction) Sl. No. Section Code Date (DD/MM/YYYY) Acknowledgement number (e) If liable to audit under any Act other than the Income-tax act, mention the Act, section and date of furnishing the audit report? Act and section (DD/MM/YY) Act and section (DD/MM/YY) APPLICATION OF FUNDS SOURCES OF FUNDS NATURE OF BUSINESS S.No. (i) NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN THOSE DECLARING INCOME UNDER SECTIONS 44AD, 44ADA AND 44AE) Code [Please see instruction] Trade name of the proprietorship, if any Description Part A-BS (ii) (iii) BALANCE SHEET AS ON 31â„¢ DAY OF MARCH, 2024 OF THE PRO PRIETO RY BUSINESS OR PROFESSION (fill items below in a case where regular books of account are maintained, otherwise fill item 6) 1 Proprietor's fund a Proprietor's capital b Reserves and Surplus i Revaluation Reserve a bi ii Capital Reserve iii Statutory Reserve bii biii iv ....
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....Any other Reserve biv V Total (bi+bii + biii+biv) by c Total proprietor's fund (a+bv) 1c 2 Loan funds a Secured loans i Foreign Currency Loans ii Rupee Loans A From Banks ai iiA B From others iiB C Total (iiA+iiB) iiC iii Total (ai+iiC) aiii b Unsecured loans (including deposits) i From Banks bi ii From others bii iii Total (bi+bii) biii c Total Loan Funds (aiii + biii) 3 Deferred tax liability 4 Advances From persons specified in section 40A(2)(b) of the I. T. 2c 3 Act ii From others iii Total Advances (i+ii) 5 Sources of funds (1c+2c+3+4iii) 1 Fixed assets a Gross: Block b Depreciation c Net Block (a - b) d Capital work-in-progress e Total (1c+1d) 2 Investments a Long-term investments ii 4iii 5 la 1b 1c 1d le i Government and other Securities - Quoted al ii Government and other Securities – Unquoted aii iii Total (ai+aii) aiii b Short-term investments i ii Equity Shares, including share application money bi Preference Shares bii iii Debentures biii iv Total (bi + bii + biii) biv c Total investments (aiii + biv) 3 Current assets, loans and advances a Current assets i Inventories 2c Stores/consuma....
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....bles including packing A iA material B Raw materials ᎥᴠC Stock-in-process iC D Finished Goods/Traded Goods ᎥᎠE Total (iA+iB+iC+iD) ii Sundry Debtors iii Cash and Bank Balances A Cash-in-hand B Balance with banks C Total (iiiA+iiiB) iv Other Current Assets iE aii iiiA iiiB iiiC aiv av V Total current assets (iE+aii + iiiC+aiv) b Loans and advances i Advances recoverable in cash or in kind or for value to be received bi ii Deposits, loans and advances to corporates and others bii iii Balance with Revenue Authorities biii iv Total (bi+bii + biii) C Total of current assets, loans and advances (av+biv) biv 3c i d Current liabilities and provisions A Sundry Creditors Current liabilities iA B Liability for Leased Assets ᎥᴠC Interest Accrued on above iC D Interest accrued but not due on loans ᎥᎠE Total (iA+iB +iC+iD) iE ii Provisions A Provision for Income Tax iiA Provision for Leave B iiB encashment/Superannuation/Gratuity COther Provisions iiC DTotal (iiA+iiB+iiC) iiD iii Total (iE+iiD) diii e Net current assets (3c – diii) Зе 4 a Miscellaneous expenditure not....
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.... written off or adjusted 4a b Deferred tax asset c Profit and loss account/Accumulated balance 4b 4c d Total (4a+4b+4c) 5 Total, application of funds (1e+2c+3e +4d) 4d 5 NO ACCOUNT CASE 6 In a case where regular books of account of business or profession are not maintained - (furnis the following information as on 31st day of March, 2024, in respect of business or profession) a Amount of total sundry debtors b Amount of total sundry creditors c Amount of total stock-in-trade d Amount of the cash balance Part A-Manufacturing Account ба 6b 6c 6d Manufacturing Account for the financial year 2023 - 24 (fill items 1 to 3 in a case where regular books of account are maintained, otherwise fill items 61 to 65 as applicable) 1 Debits to manufacturing account Opening Inventory A i Opening stock of raw-material i ii Opening stock of Work in progress ii Aiii iii Total (i+ii) B Purchases (net of refunds and duty or tax, if any) C Direct wages D Direct expenses (Di + Dii + Diii) B C D DEBITS TO TRADING ACCOUNT CREDITS TO TRADING ACCOUNT i Carriage inward i ii Power and fuel ii iii Other direct expenses iii E Factory Overheads I Indirect wa....
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....ges 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) i ii iii iv V vi F Total of Debits to Manufacturing Account ( Aiii + B + C + D + Evii) 2 Closing Stock iRaw material 2i ii Work-in-progress Total (2i +2ii) 3 Cost of Goods Produced - transferred to Trading Account (1F-2) Part A-Trading Account 2ii 2 3 Evii 1F 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 65 as applicable) 4 Revenue from operations A Sales/Gross receipts of business (net of returns and refunds and duty or tax, if any) i Sale of goods i ii Sale of services ii iii Other operating revenues (specify nature and amount) a iiia b iiib c Total (iiia+iiib) iiic iv Total (i+ii+iiic) B Gross receipts from Profession Duties, taxes and cess received or receivable in respect of goods and services sold or supplied C i Union Excise duties Aiv B i ii Service tax iii VAT Sales tax iv Central Goods & Service Tax (CGST) ii iii iv v State Goods & Serv....
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....ices Tax (SGST) V vi Integrated Goods & Services Tax (IGST) vi vii Union Territory Goods & Services Tax (UTGST) viii Any other duty, tax and cess vii viii ix Total (i+ii + iii + iv +v+ vi + vii + viii) Cix D Total Revenue from operations (Aiv + B +Cix) 4D 5 Closing Stock of Finished Goods 5 6 Total of credits to Trading Account (4D+5) 6 7 Opening Stock of Finished Goods 8 Purchases (net of refunds and duty or tax, if any) 9 Direct Expenses (9i +9ii+9iii) i Carriage inward ii Power and fuel Other direct expenses iii Note: Row can be added as per the nature of Direct Expenses 9i 9ii 9iii 10 Duties and taxes, paid or payable, in respect of goods and services purchased 7 8 9 i Custom duty 10i DEBITS TO PROFIT AND LOSS ACCOUNT CREDITS TO PROFIT AND LOSS ACCOUNT viii State Goods & Services Tax (SGST) ii Counter veiling duty iii Special additional duty iv Union excise duty v Service tax vi VAT/ Sales tax vii Central Goods & Service Tax (CGST) ix Integrated Goods & Services Tax (IGST) 10ii 10iii 10iv 10v 10vi 10vii 10viii 10ix x Union Territory Goods & Services Tax (UTGST) xi Any other tax, paid or payable 10x 10xi xii Total (10i+10....
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....ii+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 12b| Income from Intraday Trading - transferred to Profit and Loss account 12a 12b 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 65 as applicable) 13 Gross profit transferred from Trading Account (12+12b) 13 14 Other income i Rent ii Commission iii Dividend income iv Interest income i ii iii 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 ix Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) ix X Agricultural income x xi Any other income (specify nature and amount)....
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.... a b c Total (xia + xib) xii Total of other income (i+ii + iii+iv+v+vi + vii + viii+ix + x + xic) 15 Total of credits to profit and loss account (13+14xii) 16 Freight outward 17 Consumption of stores and spare parts 18 Power and fuel 19 Rents 20 Repairs to building 21 Repairs to machinery 22 Compensation to employees xia xib xic 14xii 15 16 17 18 19 20 21 i Salaries and wages ii Bonus iii Reimbursement of medical expenses iv Leave encashment V Leave travel benefits 22i 22ii 22iii 22iv 22v vi Contribution to approved superannuation fund 22 vi vii Contribution to recognised provident fund 22 vii viii Contribution to recognised gratuity fund 22 viii ix Contribution to any other fund 22ix X Any other benefit to employees in respect of which an expenditure has been incurred 22x xi Total compensation to employees (total of 22i to 22x) xii Whether any compensation, included in 22xi, paid to non-residents xiia Yes/No If Yes, amount paid to non-residents xiib 23 Insurance i Medical Insurance 23i ii Life Insurance 23ii iii Keyman's Insurance 23iii iv Other Insurance including factory, office, car, goods, etc. 23iv V....
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.... Total expenditure on insurance (23i +23ii +23iii +23iv) 24 Workmen and staff welfare expenses 25 Entertainment 26 Hospitality 27 Conference 28 Sales promotion including publicity (other than advertisement) 29 Advertisement 30 Commission i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii ii To others iii Total (i + ii) 31 Royalty i Paid outside India, or paid in India to a non-resident other than a company or a foreign company ii To others iii Total (i + ii) 32 Professional/Consultancy fees / Fee for technical services ii 22xi 23v 24 224 25 26 27 28 29 30iii 31iii i Paid outside India, or paid in India to a non-resident other than a company or a foreign company ii To others iii Total (i + ii) 33 Hotel, boarding and Lodging 34 Traveling expenses other than on foreign traveling 35 Foreign travelling expenses 36 Conveyance expenses 37 Telephone expenses 38 Guest House expenses 39 Club expenses 40 Festival celebration expenses 41 Scholarship 42 Gift 43 Donation ii 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise d....
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....uty ii Service tax iii VAT/ Sales tax iv Cess 44i 44ii 44iii 44iv 32iii 33 34 35 36 37 38 39 40 41 12 42 43 V Central Goods & Service Tax (CGST) 44v vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44 vii viii Union Territory Goods & Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix X Total rates and taxes paid or payable (44i +44ii +44iii +44iv+44v+44vi +44vii + 44viii +44ix) 44x 45 Audit fee 46 Other expenses (specify nature and amount) i ii iii Total (i + ii) i ii 445 46iii 47 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) 114711 47 12 1 "2" 13 47 13 i Rows can be added as required Total (47i1+47i2+4713) 47i ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) 47ii iii Others (amounts less than Rs. 1 lakh) 47iii iv Total Bad Debt (47i+47ii +47iii) 48 Provision for bad and doubtful debts 49 Other provisions 47iv 48 49 50 Profit before interest, depreciation and taxes [15 (16 to 21 +22xi +....
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.... 23v+ 24 to 29 +30iii +31iii +32iii+33 to 43 +44x+45 + 46iii +47 iv+48 +49)] 50 51 Interest i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii To others ii iii Total (i + ii) 52 Depreciation and amortization 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 Transferred to reserves and surplus 60 Balance carried to balance sheet in proprietor's account (58-59) 61 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS PRESUMPTIVE INCOME CASES SR.NO Name of Business Business code 51iii 52 53 33 54 55 56 57 58 59 60 Description (i) Gross Turnover or Gross Receipts (iA+iB + iC) (61i limited to Rs.2 Crores, however if 61iB is less than or equal to 5% 61i of 61i then the limit under 61i is extended to Rs.3 Crores.) A Through a/c payee cheque or a/c payee bank draft or bank electronic clearing iA system received or other prescribed electronic modes before specifi....
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....ed date B Receipts in Cash C Any mode other than A and B ᎥᴠiC (ii) Presumptive Income under section 44AD (iiA + iiB) 61ii A 6% of 61iA, or the amount claimed to have been earned, whichever is higher iiA B 8% of (61iB+61iC), or the amount claimed to have been earned, whichever is higher iiB NOTE-If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of account and have a tax audit under section 44AB 62 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA SR.NO Name of Business Business code Description NO ACCOUNT CASE (i) Gross Receipts (62i limited to Rs.50 Lakh, however if 62iB is less than or equal to 5% of 62i then limit under 62i is extended to Rs.75 Lakh) 62i A Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electroni iA modes received before specified date B Receipts in Cash ᎥᴠC Any mode other than A and B iC (ii) Presumptive Income under section 44ADA (50% of 62i, or the amount claimed to have been earned, whichever is higher) 62ii NOTE-If income is less than 50% of Gross Receipts, it is manda....
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....tory to maintain books of account and have a tax audit under section 44AB 63 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE SR.NO Name of Business Registration No. of goods carriage Whether owned/leased/ hired Tonnage capacity of goods carriage (in MT) Business code Description 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) Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles) Total (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 63(i)] 63(ii) NOTE-If the profits are lower than prescribed under S.44AE or the number of goods carriage owned/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 64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NO....
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....T MAINTAINED, furnish the following information for previous year 2023-24 in respect of business or profession (i) For assessee carrying on Business a Gross receipts (a1 + a2) ia 1 Through a/c payee cheque or a/c payee bank draft or bank electronic al clearing system received or other prescribed electronic modes before specified date 2 Any other mode b Gross profit Ñ Expenses d Net profit a2 ib ic 64i (ii) For assessee carrying on Profession a Gross receipts (a1 + a2) iia 1 Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date al 2 Any other mode b Gross profit Ñ Expenses d Net profit (iii) Total profit (64i + 64ii) ☠65 i Turnover from speculative activity ii Gross Profit a2 iib iic 64ii 64iii 65i 65ii iii Expenditure, if any iv Net income from speculative activity (65ii-65iii) Other Information (mandatory if liable for audit under section 44AB; for others, fill if applicable) Method of accounting employed in the previous year (Tick) ☑ ☠mercantile Part A-OI 1 2 Is there any change in method of accounting (Tic....
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....k) ✓ ☠Yes ☠cash ☠No OTHER INFORMATION Increase in the profit or decrease in loss because of deviation, if any, as per Income 3a Computation Disclosure Standards notified under section 145(2) [column XI (3) of Schedule ICDS] За Decrease in the profit or increase in loss because of deviation, if any, as per Income 3b Computation Disclosure Standards notified under section 145(2) [column XI(4) of Schedule ICDS] 3b 4 Method of valuation of closing stock employed in the previous year 65iii 65iv a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, ifat market rate write 3) b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) Ñ Is there any change in stock valuation method (Tick) ☑ ☠Yes ☠No d Increase 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 Amounts not credited to the profit and loss acco....
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....unt, being - a the items falling within the scope of section 28 5a 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 5b credits, drawbacks or refunds are admitted as due by the authorities concerned Ñ escalation claims accepted during the previous year 5c any other item of income 5d e capital receipt, if any 5e f 6 Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-fulfilment of conditions specified in relevant clauses 5f a Premium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)] ба b Premium paid for insurance on the health of employees [36(1)(ib)] 6b Any sum paid to an employee as bonus or commission Ñ for services rendered, where such sum was otherwise payable to him as profits or dividend [36(1)(ii)] 6c d Any amount of interest paid in respect of borrowed capital [36(1)(iii)] 6d e Amount of discount on a zero-coupon bond [36(1)(iiia)] 99 6e f Amount of c....
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....ontributions to a recognised provident fund [36(1)(iv)] 6f g Amount of contributions to an approved superannuation fund [36(1)(iv)] 6g h Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] 6h ☠☠Amount of contributions to an approved gratuity fund i 6i [36(1)(v)] j Amount of contributions to any other fund 6j k 1 Any sum received from employees as contribution to any provident fund or superannuation fund or any fund 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)] H 6k 61 m Provision for bad and doubtful debts [36(1)(viia)]|6m n Amount transferred to any special reserve [36(1)(vii)]| 6n 0 Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] 60 р Amount of securities transaction paid in respect of transaction in securities if such income is not included 6p in business income [36(1)(xv)] Marked to market loss or other expected loss as q computed in accordance with the ICDS notified u/s 6q 145(2) [36(1)(xv....
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....iii)] r Any other disallowance 6r S Total amount disallowable under section 36 (total of 6a to 6r) 7 Amounts debited to the profit and loss account, to the extent disallowable under section 37 a Expenditure of capital nature [37(1)] 7a b Expenditure of personal nature [37(1)] 7b Ñ Expenditure laid out or expended wholly and exclusively NO Tfor the purpose of business or profession [37(1)] 7c Expenditure on advertisement in any souvenir, brochure, d tract, pamphlet or the like, published by a political party 7d |[37(2B)] e Expenditure by way of penalty or fine for violation of any law for the time being in force 7e 6s f Any other penalty or fine I 7f Expenditure incurred for any purpose which is an g 7g offence or which is prohibited by law h Amount of any liability of a contingent nature 7h i Any other amount not allowable under section 37 7i j Total amount disallowable under section 37 (total of 7a to 7i) 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 Ðа Amount disa....
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....llowable under section 40(a)(ia) on b account of non-compliance with the provisions of Ab Chapter XVII-B Amount disallowable under section 40(a)(ib), on Ñ account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 Ac Amount disallowable under section 40(a)(iii) on d account of non-compliance with the provisions of Ad Chapter XVII-B Amount of tax or rate levied or assessed on the basis e Ae of profits [40(a)(ii)] f Amount paid as wealth tax [40(a)(iia)] Af Amount paid by way of royalty, license fee, service fee g Ag etc. as per section 40(a)(iib) Amount of interest, salary, bonus, commission or h remuneration paid to any partner or member Ah inadmissible under section [40(b)/40 (ba)] i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai) 8Aj B Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B 9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A a Amounts paid to persons specified in section 40A(2)(b) 9a 10 Amount paid otherwise than by account payee cheque or account p....
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....ayee bank draft or use of electronic clearing b system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) 9b C Provision for payment of gratuity [40A(7)] 9c d Any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 9d 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 other 10b fund for the welfare of employees Ñ Any sum payable to an employee as bonus or commission for services rendered 10c Any sum payable as interest on any loan or borrowing d from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d Any sum payable as interest on any loan or borrowing from such class of non-banking financial....
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.... companies as da may be notified by the Central Government, in accordance 10da 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 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 9f Any sum payable to a micro or small enterprise beyond the h time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 10h i Total amount allowable under section 43B (total of 10a to 10h) 10i 11 Any amount debited to profit and loss account of the previous year but disallowable under section 43B a Any sum in the nature of tax, duty, cess or fee under any law 11a Any sum payable by way of contribution to any provident b fund or superannuation fund or gratuity fund or any other 11b fund for the welfare of employees Ñ Any sum payable to an employee as bonus or commission for services rendered 11c 11d Any sum payable ....
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....as interest on any loan or borrowing d from any public financial institution or a State financial corporation or a State Industrial investment corporation Any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as da may be notified by the Central Government, in accordance 11da 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 11e f Any sum payable towards leave encashment 11f g Any sum payable to the Indian Railways for the use of railway assets 11g h Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 11h i Total amount disallowable under Section 43B (total of 11a to 11h) 11i 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax 12b Ñ VAT/sales tax 12c d Central Goods & Service Tax (CGST) 12d e Stat....
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....e Goods & Services Tax (SGST) 12e f Integrated Goods & Services Tax (IGST) 12f g Union Territory Goods & Services Tax (UTGST) 12g h Any other tax 12h i Total amount outstanding (total of 12a to 12h) 12i 13 Amounts deemed to be profits and gains under section 33 AB or 33ABA 13 14 Any amount of profit chargeable to tax under section 41 14 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15 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 [If yes, please fill schedule TPSA] Part A-QD Quantitative details (mandatory if liable for audit under section 44AB) QUANTITATIVE DETAILS (a) In the case of a trading concern 1 Opening stock 2 Purchase during the previous year 3 Sales during the previous year 4 Closing stock 5 Shortage/excess, if any (b) In the case of a manufacturing concern 6 Raw materials a Opening stock b Purchases during the previous year c Consumption during the previous year d Sales during the previous year e Closing stock f Yield finished products g Percentage of yield h Shorta....
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....ge/excess, if any 7 Finished products/By-products a opening stock 1 2 3 4 5 6a 6b 6c 6d бе 6f 6g 6h 7a b purchase during the previous year 7b c quantity manufactured during the previous year d sales during the previous year 7c 7d e closing stock 7e f shortage/excess, if any 7f SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule S Details of Income from Salary Name of Employer Nature of employer (Tick) Drop down to be provided TAN of Employer (mandatory if tax is deducted) SALARIES Address of employer 1 Gross Salary (1a+1b+1c+1d+1e+1f) Town/City a Salary as per section 17(1) (drop down to be provided) 1a b Value of perquisites as per section 17(2) (drop down to be provided) 1b Ñ Profit in lieu of salary as per section 17(3) (drop down to be provided) 1c P Income from retirement benefit account maintained in a notified country u/s 89A 1d Income from retirement benefit account maintained in a e le country 'other than notified country' u/s 89A State 1 Pin code/Zip code HOUSE PROPERTY Income taxable during the previous year on which relief u/s f 89A was claimed in any earlier previous year (Add multiple rows....
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.... for Gross Salary in case of more than one employer) 2 Total Gross Salary (from all employers) 1f 2 2a Income claimed for relief from taxation u/s 89A Less allowances to the extent exempt u/s 10 3 (drop-down to be provided in e-filing utility) (please refer instructions) (Note-Ensure thatitis included in Total Gross salary in (2) above) 4 Net Salary (2-2a-3) 5 Deduction u/s 16 (5a+5b+5c) a Standard deduction u/s 16(ia) b Entertainment allowance u/s 16(ii) 5a 5b 2a 3 4 10 5 Ñ Professional tax u/s 16(iii) 5c 6 Income chargeable under the Head 'Salaries' (4-5) 6 Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property) Schedule HP Address of property 1 1 Town/City Is the property co-owned? o Yes o No (if "YES" please enter following details) State Country PIN Code/Zip Code Your percentage of share in the property (%) Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property II PAN/TAN/Aadhaar No. of Tenant(s) ( TDS credit is claimed) Tick the applicable Name(s) of option] PAN/Aadhaar No. of Tenant(s) (Please see Tenant(s) (if let note) ☠Let o....
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....ut out) ☠Self-occupied I o Deemed let out II a Gross rent received or receivable orlettable value la b The amount of rent which cannot be realized 1b Ñ Tax paid to local authorities 1c d Total (1b+1c) 1d e Annual value (la - 1d) (nil, if self-occupied etc. as per section 23(2) of the Act) le f Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f h Interest payable on borrowed capital 1g 1h i Total (1g+1h) j Arrears/Unrealised rent received during the year less 30% k Income from house property 1 (1f−1i+1j) (fill up details separately for each property) li 1j 1k INCOME FROM BUSINESS OR PROFESSION 2 Pass through income/Loss if any * 3 In come under the head "Income from house property" (1k+2) (if negative take the figure to 2i of schedule CYLA) 2 3 NOTE |NOTE â–º Please include the income of the specified persons referred to in Schedule SPI and Pass-through income referred to in schedule PTI while computing the income under this head Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB. Furnishing of TAN of tenant is mandatory, if tax is deducted und....
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....er section 194-1. Schedule BP Computation of income from business or profession A From business or profession other than speculative business and specified business 1 Profit before tax as per profit and loss account (item 53, 61(ii), 62(ii), 63(ii), 64(iii) and 65(iv) of P&L) 1 Net profit or loss from speculative business included in 1 (enter 2ave sign in case of loss) [Sl.no.12b of Trading account +Sl.no 65iv of Schedule P&L] 2a 2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter-ve sign in case of loss) 2b a Salaries За b House property 3b c Capital gains 3c d Other sources 3d 3 Income/receipts credited to profit and loss account considered under di Dividend income other heads of income or chargeable u/s 115BBF or 3 di other than Dividend chargeable u/s 115BBG or dii income chargeable u/s 115BBH 3 dif e u/s 115BBF 3e f u/s 115BBG 3f g u/s 115BBH (net of Cost of Acquisition) 3g Profit or loss included in 1, which is referred to in section 4a 44AD/44ADA/44AE/44B/44BB/44BBA/44DA (drop down to be 4a provided Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) 4b and 8 (Dropdown to be provided and cap....
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....ture as individual line 4b item) (Item No. A of Schedule VDA) 5 In come credited to Profit and Loss account (included in 1) which is exempt a Share of income from firm(s) 5a b Share of income from AOP/BOI 5b Any other exempt income (specify Ñ nature and amount) i ci ii cii 5ciii iii Total (cicii) d Total exempt income (5a+5b+5ciii) 5d Balance (1-2a-2b-3a-3b-3c-3d-3e-3f-3g-4a-4b-5d) a Salaries 7a b House property 7b c Capital gains 7c Expenses debited to profit and loss account considered under other heads d Other sources 7d 7 of income/related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH e u/s 115BBF 7e fu/s 115BBG 7f u/s 115BBH (other than Cost of 7g g Acquisition u/s 115BBH) 8a Expenses debited to profit and loss account which relate to exempt income 8a 8b Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) 9 Total (7a+7b+7c+7d+7e+7f+7g+8a+8b) 10 Adjusted profit or loss (6+9) 11 Depreciation and amortization debited to profit and loss account 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) and 32(1....
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....)(iia) (item 6 of Schedule-DEP) ii Depreciation allowable under section 32(1)(i) 12i 21 (Make your own computation refer Appendix-IA of IT 12ii Rules) iii Total (12i+12ii) 13 Profit or loss after adjustment for depreciation (10+11-12iii) 14 Amounts debited to the profit and loss account, to the extent dis allowable under section 36 (6 s of PartA-OI) 14 15 Amounts debited to the profit and loss account, to the extent dis allowable under section 37 (7J of PartA-OI) 15 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of PartA-OI) 16 Amounts debited to the profit and loss account, to the 17 extent disallowable under section 40A (9F of PartA- OI) 17 Any amount debited to profit and loss account of the 18 previous year but disallowable under section 43B (11i of PartA-OI) 18 Interest disallowable under section 23 of the Micro, 19 Small and Medium Enterprises Development Act, 2006 19 20 Deemed income under section 41 20 21 Deemed income under section 32AD/ 33AB/ 33ABA/ 35ABA /35ABB/40A(3A)/ 72A/80HHD/ 80-IA 21 9 12iii 13 8b 98 10 11 22 Deemed income under section 43CA 23 Any other item of additi....
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....on under section 28 to 44DA Any other income not included in profit and loss account/any other expense not allowable (including 24 income from salary, commission, bonus and interest from firms in which individual/HUF/prop. concern is a partner) Increase in profit or decrease in loss on account of 25 ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Part A - OI) 26 Total (14+15+16+17+18+19 +20 +21+22 +23+24+25) 27 Deduction allowable under section 32(1)(iii) Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (item x(4) of Schedule ESR) (if amount 28 deductible under section 35 or 35 CCC or 35 CCD is lower than amount debited to P&L account, it will go to item 24) Any amount disallowed under section 40 in any 29 preceding previous year but allowable during the previous year (8B of PartA-OI) Any amount disallowed under section 43B in any 30 preceding previous year but allowable during the previous year (10i of PartA-OI) 224 23 24 24 25 27 28 29 30 Any other amount allowable as deduction 31 31 De crease in profit or increase in loss on account of 32 ICDS a....
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....djustments and deviation in method of valuation of stock (Column 3b + 4e of Part A- OI) 32 33 Total (27+28+29+30+31+32) 34 Income (13+26-33) 35 Profits and gains of business or profession deemed to be under - 36 i Section 44AD (61(ii) of schedule P&L) 35i ii Section 44ADA (62 (ii) of schedule P&L) 35ii iii Section 44AE (63 (ii) of schedule P&L) 35iii iv Section 44B V Section 44BB 35iv 35v vi Section 44BBA 35vi vii Section 44DA 35vii (item 4 of Form 3CE) viii Total (35i to 35vii) 26 33 34 35viii Net profit or loss from business or profession other than speculative and specified business (34 + 36 35viii) Net Profit or loss from business or profession other than speculative business and specified business in 36 (floss take the figure to 21 of them ) (37 +371 + 37 +374 +370 +370) as 137 Income chargeable under Rule 7 a 37a b Deemed income chargeable under Rule 7A P 37b Ñ Deemed income chargeable under Rule 7B(1) 37c Deemed income chargeable under Rule 7B(1A) 37d e Deemed income chargeable under Rule 8 37e f Income other than Rule 7A, 7B & 8 (Item No. 36) 37f Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1)....
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...., 7B(1A) and Rule 8 38 for the purpose of aggregation of income as per Finance Act 38 [4b-(37a+37b+37c+37d+37e)] B Computation of income from speculative business 39 Net profit or loss from speculative business as per profit or loss account (Item No. 2a) 39 Additions in accordance with section 28 to 44DA 40 40 41 Deductions in accordance with section 28 to 44DA 41 42 Income from speculative business (39+ 40 – 41) (if loss, take the figure to 6xvi of schedule CFL) B42 C Computation of income from specified business under section 35AD 43 Net profit or loss from specified business as per profit or loss account 44 Additions in accordance with section 28 to 44DA 443 44 45 Deductions in accordance with section 28 to 44DA (other than deduction under section, (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 45 46 Profit or loss from specified business (43 + 44 -45) 46 47 Deductions in accordance with section 35AD(1) 47 48 Income from Specified Business (46-47) (if loss, take the figure to 7xvi of schedule CFL) C48 49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down men....
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....u) C49 ᎠᎠᎠIncome chargeable under the head ‘Profits and gains from business or profession' A37+B42+C48) E Intra head set off of business loss of current year |SI. Type of Business income Income of current year (Fill this column only if Business loss set figure is zero or positive) off Business income remaining after set off (1) (2) (3) = (1) - (2) (A37) i Loss to be set off (Fill this row only if figure is negative) ii Income from speculative business (B42) iii Income from specified business iv Total loss set off (ii + iii) (C48) v Loss remaining after set off (i - iv) NOTE Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head Schedule DPM Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) DEPRECIATION ON PLANT AND MACHINERY 1 Block of assets 2 Rate (%) 3aWritten down value on the first day of previous year 3bAdjustment as per second proviso to sub-section (3) of section 115BAC (Refer to rule 5) 3 Total (3a+3b) 4 Additions for a period of 180 days or more in the....
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.... previous year 5 Consideration or other realization during the previous year out of 3 or 6 Amount on which depreciation at full rate to be allowed (3 + 4-5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 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] 15 Plant and machinery 30 40 45 (i) (ii) (iii) (iv) 16Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15 17 Net aggregate depreciation (15-16) 18Proportionate 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 20Capital gains/loss under section 50 (5+8-3-4-7-19) (enter negative only if bloc....
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....k ceases to exist) 21Written down value on the last day of previous year (6+9-15) (enter 0 if result is negative) Schedule DOA Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) Building (not including land Furniture and Intangible 1 Block of assets Land 2 Rate (%) DEPRECIATION ON OTHER ASSETS 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3+4-5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Total depreciation (10+11) 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) ☠14 Net aggregate depreciation (12-13) Ships fittings assets Nil 5 10 40 10 25 20 (i) (ii) (....
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....iii) (iv) (v) (vi) (vii) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/ assets 17 Capital gains/loss under section 50 (5+8-3-4-7-16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous year (6+9 -12) (enter 0 if result is negative) Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as deduction under any other section) Schedule DEP 1 |Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM -17i or 18i as applicable) 1a SUMMARY OF DEPRECIATION ON ASSETS b Block entitled for depreciation @ 30 per cent 1b (Schedule DPM - 17ii or 18ii as applicable) c Block entitled for depreciation @ 40 per cent (Schedule DPM - 17iii or 18iii as applicable) 1c d Block entitled for depreciation @ 45 per cent 1d (Schedule DPM - 17iv or 18iv as applicable) e Total depreciation on plant and machinery (1a+1b+1c+1d) 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA-14ior 1....
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....5ii as applicable) B Block entitled for depreciation @ 10 per cent (Schedule DOA-14ii or 15 iii as applicable) 2a 2b c Block entitled for depreciation @ 40 per cent (Schedule DOA-14ivor 15ivas applicable) 2c 3 d Total depreciation on building (total of 2a+2b+2c) Furniture and fittings (Schedule DOA-14vor 15vas applicable) 4 Intangible assets (Schedule DOA-14vi or 15vi as applicable) 5 Ships (Schedule DOA- 14vii or 15vii as applicable) 6 Total depreciation (1e+2d+3+4+5) Schedule DCG Deemed Capital Gains on sale of depreciable assets Plant and machinery DEEMED CAPITAL GAINS a Block entitled for de preciation @ 15 per cent (Schedule 1a DPM-20i) b Block entitled for depreciation @ 30 per cent (Schedule DPM-20ii) 1b c Block entitled for depreciation @ 40 per cent (Schedule DPM - 20iii) 1c 1d d Block entitled for depreciation @ 45 per cent (Schedule DPM-20iv) e Total (1a+1b+1c+1d) 2 Building (not including land) a Block entitled for de preciation @ 5 per cent (Schedule DOA-17ii) 2a b Block entitled for depreciation @ 10 per cent (Schedule DOA-17iii) 2b le 2d 3 4 5 6 le Ñ Block entitled for depreciation @ 40 per cent (Schedule 2c DOA-17iv) ....
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....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 (1e+2d+3+4+5) 2d 3 4 5 6 Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) SI No Expenditure of the nature Amount, if any, debited to Amount of deduction allowable Amount of deduction in excess of the referred to in section profit and loss account (2) (3) amount debited to profit and loss account (1) i 35(1)(i) ii 35(1)(ii) iii 35(1)(iia) iv 35(1)(iii) V 35(1)(iv) vi 35(2AA) vii 35(2AB) viii 35CCC ix 35CCD X Total NO TE (4) = (3) - (2) Schedule CG A In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA. Capital Gains Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents) 1 From sale of land or building or both (fill up details separately for each h property) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY CAPITAL GAINS Short-term Capital Gains b a i Full value of consideration received/receivab....
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....le ii Value of property as per stamp valuation authority ai aii Full value of consideration adopted as per section 50C for the iii purpose of Capital Gains () [in case (aii) does not exceed 1.10 aiii |times (ai), take this figure as (ai), or else take (aii)] Deductions under section 48 i Cost of acquisition without indexation ii Cost of Improvement without indexation bi bii iii Expenditure wholly and exclusively in connection with transfer biii| iv Total (bi+bii + biii) biv Ñ Balance (aiii- biv) 1c d De duction under section 54B/54G/54GA (Specify details in item D below) 1d e |Short-term Capital Gains on Immovable property (1c-1d) f |In case oftransfer of immovable property, please furnish the following details (see note) Address of PAN/Aadhaar S.No. Name of buyer(s) No. of Percentage share Amount property Pin State Country code buyer(s) -code Ale 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 percentage share and amount. 2 From slump sale a i Fair market value as per Rule 11UAE(2)....
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.... 2ai lii Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aii b Net worth of the undertaking or division 2b (6(e) of Form 3CEA) Ñ Short term capital gains from slump sale (2aiii-2b) A2c From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust 3 on which STTis paid under section 111A or 115 AD(1)(ii) proviso (for FII) a Full value of consideration За b Deductions under section 48 iCost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi+bii +biii) biv Ñ Balance (3a-3biv) 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 3d of such asset to be ignored (Enter positive value only) e |Short-term capital gain on equity share or equity oriented MF (STTpaid) (3c +3d) For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company A3e 4 (to be computed with forei....
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....gn exchange adjustment under first proviso to section 48) a |STCG on transactions on which securities transaction tax (STT) is paid A4a b |STCG on transactions on which securities transaction tax (STT) is not paid A4b 5 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 in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other than unquoted shares ii iii Total (ic + ii) aiii b Deductions under section 48 iCost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with biii transfer iv Total (bi+bii + biii) biv Ñ Balance (5aiii – biv) 5c d Loss to be disallowed u/s 94(7) or 94(8)- for exampl....
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....e if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) 5d Short-term capital gain on sale of securities (other than those at A3 above) by an FII (5c e +5d) 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares b Fair market value of unquoted shares determinedin the prescribed manner c Full value of consideration in respect of unquoted shares | ic adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ii Full value of consideration in respect of assets other than unquoted shares iii Total (ic + ii) Deductions under section 48 aiii b iCost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with biii transfer iv Total (bi+bii + biii) biv 6c Ñ Balance (6aiii – biv) d In case of asset (secu....
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....rity/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, 6d A5e then loss arising out of sale of such asset to be ignored (Enter positive value only) e Deemed short term capital gains on depreciable assets (6 of schedule- DCG) 6e f Deduction under section 54G/54GA 6f g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c+6d+6e -6f) A6g| 7 Amount deemed to be short term capital gains a 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? o Yes o No o Not applicable. If yes, then provide the details below SI. Previous year in Section under New asset acquired/constructed which asset which deduction Previous year in transferred claimed in that which asset acquire d Amount not used for new year i 2020-21 54G/54GA ii 2021-22 54B/54G/54GA iii 2022-23 constructed Amount utilized out of Capital Gains account asset or remained unutilized in Capital gains account (X) 54B/54G/54GA b Amount deemed ....
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....to be short term capital gains u/s 54B/54G/54 GA, other than at 'a' Total amount deemed to be short term capital gains (Xi +Xii +Xiii+b) A7 8 Pass Through Income/Loss in the nature of Short-Term Capital Gain, (Fill up schedule PTI) (A8a + A8b+48c) A8 Long-term Capital Gains a Pass Through In come/Loss in the nature of Short-Term Capital Gain, chargeable @ 15% A8a b Pass Through In come/Loss in the nature of Short-Term Capital Gain, chargeable @30% A8H Ñ Pass Through In come/Loss in the nature of Short-Term Capital Gain, |chargeable at applicable rates A8d 9 Amount of STCG included in A1-A8 but claimed as not chargeable to tax or chargeable at special ratesas per DTAA Item No. Amoun A1 to A8 Country SI. Article of of No above in name & income which Code DTAA included Rate as per Treaty (enter NIL, if not chargeable) Whether Rate as Applicable TRC Section of obtained I.T. Act (Y/N) per I.T. rate [lower Act of (6) or (9) (0) (2) | (3) | (4) ༠(6) | (6) | (7) | (8) | (9) | (10) 〠II B a Total amount of STC G claimed as not chargeable to tax as per DTAA b Total amount of STC G claimed as chargeable to tax at special rates as....
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.... per DTAA 10 Total Short-term Capital Gain (Ale+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8 Long-term capital gain (LTCG) (Sub-items, 6, 7, 8 & 9 are not applicable for residents) 1 From sale of land or building or both (fill up details separately for each property) Date of purchase/ DD/MM/YYYY Date of sale/transfer DD/MM/YYYY acquisition a i Full value of consideration received/receivable ii Value of property as per stamp valuation authority ai aii Full value of consideration adopted as per section 50C for iii the purpose of Capital Gains [in case (aii) does not exceed aiii |1.10 times (ai), take this figure as (ai), or else take (aii)] b Deductions under section 48 i Cost of acquisition iia Cost of acquisition with indexation bi biia B iib Total cost ofimprovement with indexation iib (a) Cost of improvement (b) Year of improvement (c) Cost of Improvement with indexation Add row Expenditure wholly and exclusively in connection with iii biii transfer iv Total (biia +biib+biii) biv Ñ Balance (aiii - biv) 1c d De duction under section 54/54B/54D/54EC/54F/54G/54GA (Specif details in item D below) 1d A9a A9b A9a) A10 e Long-term Capital Gains on I....
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....mmovable property (1c- 1d) fIn case of transfer of immovable property, please furnish the following details (see note) Address of PAN/Aadhaar property, S.No Name of buyer(s) Percentage share Amount Pin code ☠☠No. of Baseras Zip code Stat Ble 2 Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA NOTE or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. From slump sale li Fair market value as per Rule 11UAE(2) 2ai aii Fair market value as per Rule 11UAE(3) 2ai iii Full value of consideration (higher of ai or aii) 2ai b Net worth of the undertaking or division 2b (6(e) of Form 3CEA) 2c c Balance (2 aiii-2b) d Deduction u/s 54EC /54F (Specify details in item D below) 2d Long term capital gains from slump sale (2c-2d) e B2e 3 From sale of bonds or debenture (other than capital indexed bonds issued by Government) a Full value of consideration b Deductions under section 48 i Cost of acquisition without indexation ii Cost of improvement without indexation За bi bii iii Expenditure wholly and exclusively in connection ....
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....with transfer biii iv Total (bi bii +biii) biv Ñ Balance (3a-biv) 3c d Deduction under section 54F (Specify details in item D below) 3d e LTCG on bonds or debenture (3c – 3d) B3e 4 From sale of, (i) listed securities (other than a unit) or zero-coupon bonds where proviso under section 112(1) is applicable (ii) GDR of an Indian company referred in sec. 115ACA 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 connection with transfer biii iv Total (bi + bii +biii) biv Ñ Balance (4a - biv) 4c d Deduction under section 54F (Specify details in item D below) 4d e Long-term Capital Gains on assets at B4 above (4c - 4d) 5 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 a LTCG u/s 112A (column 14 of Schedule 112A) b Deduction under sections 54F (Specify details in item D below) c Long-term Capital Gains on sale of capital assets at B5 above (5a – 5b) 5a 5b 6 For NON-RESIDENTS- from sale of shares or ....
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....debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a LTCG computed without indexation benefit B4e B5c ба b Deduction under sections /54F (Specify details in item D below) 6b c LTCG on share or debenture (6a-6b) 6c ILE For NON-RESIDENTS - from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds 7 or GDR as referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other than securities referred to in section 112A for which column B8 is to be filled up) In case securities sold include shares of a company other than quoted A i shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains ic (higher of a or b) ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (ic+ii) B Deductions under section 48 aiii iCost of acquisition without indexation bi ii Cost of ....
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....improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi+bii +biii) biv Ñ Balance (aiii-biv) d Deduction under sections/54F (Specify details in item D below) 7c 7d e Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (7c-7d) B7e 8 For NON-RESIDENTS - 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 a LTCG u/s 112A [Column 14 of 115AD(1)(b)(iii) proviso] 8a b Deduction under sections 54F (Specify details in item D below) 8b c Long-term Capital Gains on sale of capital assets at B8 above (8a - 8b) B8c 9 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A) 9a a LTCG on sale of specified asset (computed without indexation) b Less deduction under section 115F (Specify details in item D below) 9b Ñ Balance LTCG on sale of specified asset (9a-9b) B9c LTCG on sale of asset, other than specified asset d 9d (computed without indexation) e Less deduction under section 115F (Specify details in item D below) 9e f Balance LTCG on sale of asset, other tha....
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....n specified asset (9d-9e) B9f 10 From sale of assets where B1 to B9 above are not applicable a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of ia unquoted shares b Fair market value of unquoted shares determinedin the prescribed manner ib c Full value of consideration in respect of unquoted shares ic adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic+ii) b Deductions under section 48 iCost of acquisition with indexation aiii bi ii Cost of improvement with indexation biv iii Expenditure wholly and exclusively in connection with transfer by iv Total (bi+bii+biii) bvi Balance (10aiii- biv) 10c d Deduction under section 54D//54 F/54G/54 GA (Specify details in item D below) e Long-term Capital Gains on assets at B10 above (10c-10d) 10d B10e 11 Amount deemed to be long-term capital gains Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in t....
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....he Capital Gains a Accounts Scheme within due date for that year? o Yes o No o Not applicable. If yes, then provide the details below SI Previous Section under which New asset acquired/constructed Amount not used for new year in deduction claimed in which that year Previous year in which asset Amount utilized out of Capital Gains account acquired/constructed asset or remained unutilized in Capital gains asset account (X) transferre d 2020-21 54/54D/54F/54G/54GA 2021-22 54/54B/54D/54F/54G/ 54GA/54GB 54/54B/54D/54F/54G/54 2022-23 GA b Amount deemed to be long-term capital gains, other than at 'a' Total amount deemed to be long-term capital gains (Xi + Xii + Xiii + b) B11 12 Pass Through Income/Loss in the nature of Long-Term Capital Gain, (Fill up schedule PTI) (B12a1+B12a2+ B12b) B12 B12a Pass Through Income/Loss in the nature of Long-Term Capital Gain, chargeable @ 10% 1 a Pass Through Income/Loss in the nature of Long-Term Capital Gain, chargeable @ 10% - under B12a 2 sections other than u/s. 112A b Pass Through Income/Loss in the nature of Long-Term Capital Gain, chargeable @ 20% 2 B12b 13 Amount of LTCG included in items B1 to B12 but claim....
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....ed as not chargeable to tax or chargeable at special rates in India as per DTAA Item No. Rate Rate as per Sl. No. Amoun B1 to B12 t of above in income which Country Article as name & of Code DTAA Treaty (enter NIL, if not chargeable) Whether TRC obtained Section of I.T. Applicable rate per (Y/N) Act [lower of (6) or (9)] I.T. included Act (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of LTCG claimed as not chargeable to tax as per DTAA B13a b Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA B13b C 14 Total long term capital gain chargeable under I.T. Act (Ble+ B2e+ B3e + B4e+ B5f+ B6c+ B7e+ B8f+ B9c+B9f+B10e + B11 B12 B13a) B14 Sum of Capital Gain Incomes (9ii +9iii +9iv+9v+9vi + 9vii + 9viii of table E below) C Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) 2 C 3 Income chargeable under the head "CAPITAL GAINS" (C1+ C2) DInformation about deduction claimed against Capital Gains 1In case of deduction u/s 54/54B/54D/54EC/54F/54G/54GA/115F give following details a Deduction claimed u/s 54 i Date of transfer of original asset ai dd/mm/yyyy ii Cost o....
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....f new residential house aii iii Date of purchase/construction of new residential house aiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date aiv (iva) Date of deposit dd/mm/yyyy (ivb) Account number (ive) IFS code Amount of deduction claimed av b Deduction claimed u/s 54B i Date of transfer of original asset bi dd/mm/yyyy ii Cost of new agricultural land bii iii Date of purchase of new agricultural land biii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date biy (iva) Date of deposit (ivb) Account number (ive) IFS code dd/mm/yyyy Amount of deduction claimed by Deduction claimed u/s 54D i Date of acquisition of original asset ci dd/mm/yyyy ii Cost of purchase/ construction of new land or building for industrial undertaking cii iii Date of purchase of new land or building ciii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date civ (iva) Date of deposit (ivb) Account number (ive) IFS code dd/mm/yyyy Amount of deduction claimed CV d i Date of transfer of original asset Amount invested in specified/notified bonds ii (not exceeding fifty ....
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....lakh rupees) Deduction claimed u/s 54EC di dd/mm/yyyy dii iii Date of investment iv Amount of deduction claimed diii dd/mm/yyyy div Deduction claimed u/s 54F i Date of transfer of original asset ei dd/mm/yyyy ii Cost of new residential house eii iii Date of purchase/construction of new residential house eiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date eiv (iva) Date of deposit (ivb) Account number (ive) IFS code dd/mm/yyyy C C2 C3 f g h V Amount of deduction claimed ev Deduction claimed u/s 54G i Date of transfer of original asset from urban area fi dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset fii iii Date of purchase/construction of new asset in an area other than urban area fiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date fiv (iva) Date of deposit (ivb) Account number (ive) IFS code dd/mm/yyyy V Amount of deduction claimed fv Deduction claimed u/s 54GA i Date of transfer of original asset from urban area gi dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset gii iii Date ....
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....of purchase/construction of new asset in SEZ giii dd/mm/yyyy iv (iva) Date of deposit Amount deposited in Capital Gains Accounts Scheme before due date (ivb) Account number giv (ive) IFS code dd/mm/yyyy V Amount of deduction claimed gv Deduction claimed u/s 115F (for Non-Resident Indians) i Date of transfer of original foreign exchange asset hi dd/mm/yyyy ii Amount invested in new specified asset or savings certificate hii iii Date of investment hiii dd/mm/yyyy iv Amount of deduction claimed hiv li i Total deduction claimed (1a+1b+ 1c+1d+le+ 1f+1g +1h) E Set-off of current year capital losses with current year capital gains (excluding amounts included in A 9a & B 13a which is chargeable under DTAA) Sl. Type of Capital Gain Capital Loss to be set off (Fill this row only, if figure negative) computed is Capital Gain of current year (Fill this Short term capital loss Long term capital loss column only if computed figure is positive) ii Short 15% (A3e*+A4a*+A8a*) term iii 30% (A5e*+ A8b*) capital Current year's capital gains remainin g after set off |(9=1-2-3- 4-5-6-7- 8) DTA DTA 15% 30% applicable rate A 10% 20% A ....
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.... rates rates 2 3 4 5 6 7 8 9 (A5e (B4e*+B5c* (Ble*+ B2e*+B3e*+B6c (A3e*+A4a*+A *+ (Ale*+A2c*+A4b*+A6g*+A7*+A A9b 8a *) 48b* 8c*) + B7e* +B8c*+ *+ B9f*+ B10e* B11*+ B9c* + B12a*) B12b*) B13b gain (Ale*+A2c*+A4b*+A iv applicable rate 6g* +47*+48c*) V DTAA rates A9b (B4e*+B5c*+ B7e* vi 10% +B8c*+ B9c*+B12a*) Long term (Ble*+ B2e*+B3e*+B6c*+ vii capital 20% B9f*+ B10e*+ B11*+ gain viii DTAA rates B12b*) B13b ix Total loss set off (iiiii+iv+v+vi + vii + viii) x Loss remaining after set off (i-ix) The figures of STCG in this table (Ale* etc.) are the amounts of STCG computed in respective column (A1-A 9) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B 13) 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. 5 6 Type of Capital gain / Date Short-term capital gains taxable at the rate of 15% Enter ....
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....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 5xii of schedule BFLA, if any. Upto 15/6 (i) 16/6 to 15/9 16/9 to 15/12 16/12 to 15/3 16/3 to 31/3 (ii) (iii) (iv) (v) Capital gains on transfer of Virtual Digital Asset taxable at the 8 rate of 30% Enter value from item 17B of schedule SI, if any Please include the income of the specified persons (referred to in Schedule SPI while computing the income under this head NOTEâ–¸ Schedule 112A SI. Share/Unit No. Acquired IS IN Code No. of the Share/Unit Shares/Units Sale-price per Share/Unit From sale of equity s....
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....hare in a company or unit of equity-oriented Name of Cost of acquisition without indexation (higher of 8 or 9) Full value of consideration -If shares are acquired on or before 31.01.2018 (Total Sale Value) (4*5) - If shares are Acquired after 31st January 2018 - Please enter Full Value of fund or unit of a business trust on which STT is paid under section 112A Cost of If the long- acquisition term capital asset was acquired before 01.02.2018, -Lower of 6 and 11 Fair Market on 31st January,2018 Total Value per share/unit as Fair Market Value of capital asset as per section 55(2)(ac)- (4*10) Expenditure wholly and exclusively in connection with transfer Total deductions (7+12) Balance (6-13)-Item 5 (a) of LTCG Schedule of ITR3 Consideration (Col 1) (Col 1a) (Col 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 ☠Ad rows Total Schedule 115 AD(1)(b)(iii) For NON-RESIDENTS – 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 proviso SI. N....
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....o. Share/Unit Acquired IS IN Code Name of the Share/Unit No. of Shares/Units Sale-price per Share/Unit -If shares are acquired on or before 31.01.2018 (Total Sale Value) (4*5) - If shares are Acquired after 31st January 2018 - Please enter Full Value of indexation (higher of 8 or 9) Full value of consideration Cost of acquisition Cost of acquisition If the long- without term capital asset was acquired before 01.02.2018, -Lower of on 31st January,2018 Fair Market Value per share/unit as Total Fair Market Value of capital asset as Expenditure wholly and exclusively Total deductions (7+12) in connection with 6 and 11 per section 55(2)(ac)- transfer (4*10) Balance (6-13) - Item 8 (a) of LTCG Schedule of ITR3 Consideration (Col 1) (Col 1a) (Col (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 2) 1 2 4 ☠Add roses a Schedule VDA Sl. No. Income from transfer of Virtual Digital Assets (Note: Details of every transaction are to be filled, wherein every ‘transfer' is a transaction) Date of Acquisition Date of Transfer Head under ....
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....which income to be taxed. (Business/Capital Gain) (Col. 1) (Col. 2) (Col. 3) Add Rows A. Total (Sum of all Positive Incomes of Business Incomein Col. 7) B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Col. 4) Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) (Col. 5) Consideration Received Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 - Col. 5) (Col. 6) (Col. 7) (Item No. A3g of Schedule BP) (Item No.C2 of Schedule CG) Schedule OS Income from other sources OTHER SOURCES 1 Gross income chargeable to tax at normal applicable rates (1a+1b+1c+1d+1e) a Dividends, Gross la i ii Dividend income other than ii ai Dividend income u/s 2(22)(e) aii b Interest, Gross (bi+bii+biii+biv+by+bvi + bvii +bviii+bix) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co-operative) Society/) bii iii From Income-tax Refund biii iv In the nature of Pass-through income/Loss biv V Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(11) by In....
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....terest accrued on contributions to provident fund to the extent vi taxable as per Second proviso to section 10(11) bvi vii Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(12) bvii viii Interest accrued on contributions to provident fund to the extent taxable as per second proviso to section 10(12) bviii ix Others c Rental income from machinery, plants, buildings, etc., Gross bix 1c 1d d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di+dii+diii+div+dv) 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 e Any other income (please specify nature) Sl. Nature le Amount 1 Famil....
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....y Pension 2 Income from retirement benefit account maintained in a notified country u/s 89A 3 Income from retirement benefit account maintained in a country other than notified country u/s 89A 4 Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year 5 10 Any specified sum received by a unit holder from a business trust during the previous year referred to in section 56(2)(xii) 6 Any sum is received, including the amount allocated by way of bonus, at any time during a previous year, under a life insurance policy referred to in section 56(2)(xiii) Rows can be added as required 2 Income chargeable at special rates (2 ai+2 aii+2b+2c+2d+2e+2f related to Sl. No. 1) ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB 2ai aii Income by way of winnings from online games chargeable u/s 115BBJ b Income chargeable u/s 115BBE(bi+bii+biii+biv+by+bvi) i Cash credits u/s 68 bi ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii 2aii 2b 2 1 iv Undisclosed investments etc. u/s 69B biv v Unexplained expenditure etc. u/s 69C bv bvi vi Amount borrowed or....
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.... repaid on hundi u/s 69D c Accumulated balance of recognised provident fund taxable u/s 111 2c Tax benefit (iv) S.No. (i) Assessment Year (ii) Income benefit (iii) i d Any other income chargeable at special rate (total of di to dxx) Dividends received by non-resident (not being company) or foreign company chargeable u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) di Dividend received by non-resident (not being company) or foreign company from a unit in an International Financial ia Services Centre, as referred to in sub-section (1A) of section 80LA chargeable under proviso to section 115A(1)(a)(A) |Interest received from Government or Indian concern on ii foreign currency debts chargeable u/s 115A(1)(a)(ii) dia dii iii Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) diii iv Interest referred to in section 194LC (1)- chargeable u/s 115A(1)(a)(iiaa)@5% div V Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) dv vi Distributed in come being interest referred to in section 194LBA-chargeable u/s 115A(1)(a)(iiac) dvi Income from units of UTI or other Mutual Funds specified in dvii....
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.... vii section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) Income from royalty or fees for technical services received viii from Government or Indian concern - chargeable u/s |115A(1)(b)(A) & 115A(1)(b)(B) dviii |Income by way ofinterest on bonds purchased in foreign| ix currency by non-residents - chargeable u/s 115AC dix Income by way of dividend on GDRs purchased in foreign| x currency by non-residents - chargeable u/s 115AC |Income by way of dividends from GDRs purchased in foreign| xi currency by residents - chargeable u/s 115ACA dx dxi Income (other than dividend) received by an FII in respect of xii securities (other than units referred to in section 115AB) chargeable u/s 115AD(1)(i) dxii xiv Income by way of interest received by an FII on bonds or xiii Government securities referred to in section 194LD - chargeable as per proviso to section 115AD(1)(i) Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA dxiii dxiv XV Anonymous Donations in certain cases chargeable u/s115BBC dxv xvi Interest referred to in Proviso to section 194LC(1)-chargeable u/s 115A(1)(a)(iiaa)@4% dxvi xvii I....
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....ncome by way of royalty from patent developed and registered in India - chargeable u/s 115BBF dxvii xviii Income by way of transfer of carbon credits- chargeable u/s 115BBG dxviii Income being dividend received by an FII in respect of dxix xix securities (other than units referred to in section 115AB) chargeable u/s 115AD(1)(i) 2d 3 XX Investment Income of a Non-Resident Indian - chargeable u/s dxx 115E e Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to be provided) 2e f Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per DTAA (total of column (2) of table below) 2f Sl. No. Amount Item of income No.1ai,1b to 1d & 2 Country Article of name & DTAA Code Rate as per Whether Section of Treaty TRC I.T. Act (enter NIL, obtained Rate as per I.T. Act Applicable rate [lower in which included if not chargeable) (Y/N) of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II |Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b, 2d, 2e & 2f) a(i) Expenses/Deductions o....
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....ther than entered in “C†(in case of other than family pension) 3a(i) a(ii) Deduction u/s 57(iia) (in case of family pension only) 3a (ii) b Depreciation (available only ifincome offered in 1.C of "Schedule OS") 3b C Interest expenditure on dividend u/s 57(1)(Available only if income offered in 1a)- 3Ñ Eligible Interest expenditure u/s 57(1) - computed ci 3ci value d Total 3d 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 5 5a Income claimed for relief from taxation u/s 89A 5a 6 Net Income from other sources chargeable at normal applicable rates (1 (after reducing income related to DTAA portion) - 3+4+5-5a) (If negative take the figure to 4i of schedule CYLA) 6 7 Income from other sources (other than from owning race horses) (2 +6) (enter 6 as nil, if negative) 8 Income from the activity of owning and maintaining race horses 9 a Receipts 8a Deductions under section 57 in relation to receipts b 8b at 8a only 8c 8d c Amounts not deductible u/s 58 d Profits chargeable to tax u/s 59 e Balance (8a-8b+8c+8d) (if negative take the figure to 10xvi of Schedule CFL) |In come under the head “Income from other....
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.... sources†(7+8e) (take 8e as nil, if negative) 10 Information about accrual/receipt of income from Other Sources From 16/6 From 16/9 to From 16/12 to From 16/3 to S.No. Other Source Income Upto 15/6 to 15/9 (i) (ii) 15/12 (iii) 15/3 31/3 (iv) (v) Income by way 01 winnings from lotteries, crossword puzzles, races. 1 games, gambling, betting etc. referred to in section 2(24)(ix) Income by way 01 2 winnings from online games u/s 115BBJ Dividend Income 3 referred in Sl. No. 1a(i) Dividend Income u/s 4 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) @ 20% (Including PTI Income) 7 8e 9 CURRENT YEAR LOSS ADJUSTMENT NOTE➤ 9 8 7 6 5 Dividend income under proviso to section 115A(1)(a)(A) @ 10% (Including PTI Income) Dividend Income u/s 115AC @ 10% (Including PTI Income) Dividend Income u/s 115ACA (1)(a) @ 10% (Including PTI Income) Dividend Income (other than units referred to in section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI Income) |Income from retirement benefit account maintained in a country specified u/s 89A but not claimed for relief from taxation u/s 89A income chargeable at DTAA Dividend ....
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....10 Rates Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPIwhile computing the income under this head. Schedule CYLA Sl.No Details of Income after set-off of current years losses Head/Source of Income | Income of current House property loss of the current year set off year (Fill this column only if income is zero or positive)| 1 2 Business Loss Other sources loss Current year's (other than speculation loss or specified business loss) of the current year set off 3 (other than loss Income from owning race remaining after set off horses) of the current year set off 4 5=1-2-3-4 (3 of Schedule-HP|| (2v of item E of Schedule BP) (6 of Schedule-OS) (6 of Schedule S) Loss to be set off i (Fill this row only if computed figure is negative) ii Salaries iii House property iv Income from Business (excluding speculation profit and income from specified business) or profession V Speculative Income vi Specified Business Income vii Short-term capital gain taxable @ 15% (3 of Schedule HP (437 of Schedule BP) (3ii of item E of Schedule BP) (3iii of item E of Schedule BP) (9ii of item E of....
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.... Schedule CG) Short-term capital gain taxable (9iii of item E of viii @ 30% ix X Schedule CG) Short-term capital gain taxable (9iv of item E of at applicable rates Short-term capital gain taxable at special rates in India as per DTAA Long term capital gain taxable xi @ 10% xii @ 20% Schedule CG) (9v of item E of Schedule CG) (9vi of item E of Schedule CG) Long term capital gain taxable (9vii of item E of Schedule CG) Long term capital gains taxable xiii at special rates in India as per DTAA Net income from other sources (9viii of item E of Schedule CG) xiv chargeable at normal applicable (6 of Schedule OS) rates Profit from the activity of xv owning and maintaining race (8e of Schedule OS horses Income from other sources xvi taxable at special rates in India (2fof Schedule OS) as per DTAA xvii Total loss set off xviii Loss remaining after set-off (i-xvii) Schedule BFLA Sl. No. BROUGHT FORWARD LOSS ADJUSTMENT Details of Income after Set off of Brought Forward Losses of earlier years Head/Source of Income In come after set off, Brought forward loss i Salaries ii House property Business (excluding speculation iii income andincome from....
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.... specified business) iv Speculation Income v Specified Business Income vi vii viii Short-term capital gain taxable @ 15% 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 x xi DTAA Long-term capital gain taxable @ 10% 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 xiv rates Profit from owning and maintaining race horses Income from other sources xv income taxable at special rates in India as per DTAA if any, of current year's losses as per 5 of Schedule CYLA) 1 (5ii of Schedule CYLA) (5iii of Schedule CYLA) (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) (5xiii of Schedule set off Brought Brought forward forward depreciation set off 2 3 (B/f house property loss) (B/fbusiness loss, other than speculation or specified ....
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....business loss) (Note: B/F loss set off will be restricted to business income excluding income u/s 44BB) (B/f normal business or speculation loss) (B/f normal business or specified business loss) (B/fshort-term capital loss) (B/fshort-term capital loss) |(B/fshort-term capital loss) (B/fshort-term capital loss) (B/f short-term or long-| term capital loss) (B/f short-term or long-| term capital loss) (B/fshort-term or long- term capital loss) CYLA) (5xiv of Schedule CYLA) (5xv of Schedule CYLA) (B/floss from horse races) (5xvi of Schedule CYLA) (Note: B/F depreciation set off will be restricted to business income excluding income u/s 44BB) Current allowance under year's income section 35(4) set remaining off 4 after set off 5 xvii +5xii+5xiii+5xiv+5xv) Schedule CFL Details of Losses to be carried forward to future years loss Loss Sl. Assessment Date of Filing House Loss from business other than Loss from No. Year (DD/MM/YYYY) property loss from speculative business speculative from and specified business business specified Brought Amount as Brought forward adjusted on forward Business account of Business Loss taxation u/s Los....
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....s 115BAC(1A) available for set business Short-term Long- Loss from capital loss term owning and Capital maintaining loss race horses CARRY FORWARD OF LOSS 5b 1 2 3 4 5a off during the year 5c=5a- 8 9 6 7 10 5b 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 xiii 2022-23 xiv 2023-24 Total of XV earlier year losses b/f Adjustment of above xvi losses in Schedule BFLA (2ii of Schedule BFLA) (2xviii of Schedule 2024-25 (Current year losses CYLA) xvii to be (2iii of (2iv of (2v of Schedule Schedule Schedule BFLA) BFLA) BFLA) (2xiv of Schedule BFLA) (8e of (3xviii of (B42 of (C48 of (2x+3x+4x+(( 6x+7x Schedule Schedule Schedule 5x) of item E+8x) of Schedule CYLA) BP, if-ve) | BP, if – of Schedule item E of OS, if-ve) CG) Schedule CG) ve) carried forward) Total loss Carried xvii forward to future years Schedule UD Un absorbed depreciation and allowance under section 35(4) Sl No Assessment Year Depreciation Amount of Amount as Amount of Balance brought adjusted on depreciation carried forward account of set-off aga....
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....inst forward to the unabsorbed opting for the current next year depreciation taxation u/s year income 115BAC(1A) Allowance under section 35(4) Amount of Balance brought forwardallowance set-off Carried unabsorbed allowance Amount of year income against the current forward to the next year (1) (2) (3) (3a) Current Assessment i Year ii iii iv V Total (4) (5) (6) (7) (8) (3xvi of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit Sl. No. ICDS (1) I Accounting Policies II Valuation of Inventories (other than the effect of change in 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 VIII Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) IX X XI. Borrowing Costs Provisions, Contingent Liabilities and Contingent Assets Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) Schedule 10AA Deduction under section 10....
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....AA Deductions in respect of units located in Special Economic Zone DEDUCTION U/S 10AA (4xvi of BFLA) Increase in Decrease in profit (Rs.) profit (Rs.) (4) (3) SI Undertaking Assessment year in which unit begins to manufacture/produce/provide services SI Amount of deduction a Undertaking No.1 a b Undertaking No.2 b |(item 17 of Annexure A of Form 56F for Undertaking 1) (item 17 of Annexure A of Form 56F for Undertaking 2) Ñ c Total deduction under section 10AA (a+b) Schedule 80G Details of donations entitled for de duction under section 80G A Donations entitled for 100% de duction without qualifying limit DETAILS OF DONATIONS Name and address of done PAN of Donee Amount of donation Donation Donation in cash in other mode Total Donation i ii Net effect (Rs.) Eligible Amount of donation (5) iii Total Donations entitled for 50% deduction without B qualifying limit Name and address of done PAN of Donee Amount of donation Donation in cash Donation in other mode Total Donation i ii iii Total |Donations entitled for 100% de duction subject to C qualifying limit Name and address of done i ii iii Total D Donations e....
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....ntitled for 50% deduction subject to qualifying limit Name and address of donee i ii PAN of Donee Amount of donation Donation in cash Donation in other Total Donation mode Eligible Amount of donation Eligible Amount of donation ARN PAN of (Donation Donee Reference Number) Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation Schedule 80GGA (applicable in the case of a partner of firm de riving only profit from the firm) Details of donations for scientific research or rural development S. No. Relevant clause under which deduction is claimed (drop down to be provided) Name and address of PAN of Donee Amount of donation Donee Donation in cash Donation in other mode Total Donation i ii Total donation Eligible Amount of donation Schedule 80GGC Details of contributions made to political parties Amount of contribution S. No. Date Contribution Contribution in cash in other mode Total Contribution Eligible amount Transaction Reference of contribution number for UPI transfer or Cheque number/IMPS/NEFT/RTGS IFS code of Bank i (add rows) Total contribution Details of de....
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....duction in respect of maintenance including medical treatment of a dependent who is a person with disability Schedule 80DD Nature of disability Type of dependent PAN of the dependent Aadhaar of the dependent Date of filing of Form 10IA Ack. No. of Form 10IA UDID Number (If available) Dependent person 1. with disability 2. with severe Dependent person disability 1. Spouse 2. Son 3. Daughter 4. Father 5. Mother 6. Brother 7. Sister 8. Member of the HUF (in case of HUF) Schedule 80U Nature of disability 1. Self with disability 2. Self with severe disability Details of deduction in case of a person with disability Date of filing of Form Ack. No. of Form 10IA 10IA filed filed UDID Number (If available) Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or†35(1)(iii) or 35(2AA)] Name and address of done PAN of Donee Amount of donation Eligible Amount of donation i ii Total iii Schedule 80-IA Donation in cash Donation in other mode Total Donation al a Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power] a2 b Tot....
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....al deductions under section 80-IA (a1+ a2) Schedule 80-IB Deductions under section 80-IB Undertaking No (item 30 of Form 10CCB of the|| 1 undertaking) Undertaking No (item 30 of Form 10CCB of the undertaking) 2 b1 Undertaking no. 1 De duction in the case of undertaking which begins a1 Undertaking no. a commercial production or refining of mineral oil [Section 80-IB (9)] a2 Undertaking no. 2 b Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] De duction in the case of an undertaking engaged in processing, preservation and packaging of fruits, Ñ vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] Deduction in the case of an undertaking engaged in d integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] e Total de duction under section 80-IB (Total ofal to d2) b2 Undertaking no. 2 c1 Undertaking no. 1 c2 Undertaking no. 2 d1 Undertaking no. 1 d2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) |(30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 ....
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....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) e b TOTAL DEDUCTIONS Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE 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 dal (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) a1 Undertaking no. 1 a2 Undertaking no. 2 b1 Undertaking no. 1 b2 Undertaking no. 2 c1 Undertaking no. 1 c1 Undertaking no. 2 |(30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) |(30 of Form 10CCB of the undertaking) DEDUCTION U/S 80-IC Undertaking no. da Assam da2 Undertaking no. 2 db1 Undertaking no. db Arunachal Pradesh (30 of Form 10CCB of the undertaking) db2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dc1 Undertaking no. 1 (30....
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.... of Form 10CCB of the undertaking) de Manipur dc2 Undertaking no. (30 of Form 10CCB of the undertaking) dd1 Undertaking no. (30 of Form 10CCB of the undertaking) dd Mizoram dd2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) de 1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) de Meghalaya de 2 Undertaking no. (30 of Form 10CCB of the undertaking) df1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) df Nagaland df2 (30 of Form 10CCB of the Undertaking no. dg1 Undertaking no. undertaking) undertaking) (30 of Form 10CCB of the dg Tripura dg2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dh Total deduction for undertakings located in North-east (total of dal to dg2) dh e Total de duction under section 80-IC or 80-IE(a+d+c+dh) e Schedule VI-A Deductions under Chapter VI-A 1 Part B- Deduction in respect of certain payments a 80C b 80CCC C 80C CD(1) e 80CCD(2) d 80CCD(1B) 80D (Details are to be filled f in the drop down to be provided in e-filing utility) 80DDB (Details are to be filled in the drop down to ☠F BUDD " Mutlayyidin e-filing i 80E k 80EEA m 80G j 80EE 180EEB n 80GG o(i) 80....
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....GGC 1 0 80GGA Total Deduction under Part B (total of a to o(i)) 2 Part C-Deduction in respect of certain incomes p 80-IA (b of Schedule 80-IA) q 80-IAB r 80-IB (E of Schedule 80-IB) S 80-IBA t 80-IC/80-IE(e of Schedule 80-IC/80-IE u 80JJA v 80JJAA [Sl.no. 51(eiv) +511 of Annexure to Form 10DA] W 80QQB x 80RRB Total Deduction under Part C (total ofp to w) 3 Part CA and D- Deduction in respect of other incomes/other deduction i 80TTA ii 80TTB iii 80U V Any other Deduction as per the e- filing utility iv 80CCH Total Deduction under Part CA and D (total of i, ii,iii,ivand v) 4 Total deductions under Chapter VI-A (1+2+3) Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC 1 Total Income as per item 14 of PART-B-TI 2 Adjustment as per section 115JC(2) De duction claimed under any section included in 2a a Chapter VI-A under the heading “C.— Deductions in respect of certain incomes" b De duction claimed u/s 10AA 2b De duction claimed u/s 35AD as reduced by the Ñ amount of depreciation on assets on which such |2c| de duction is claimed d Total Adjustment (2a+2b+2c) 3 Adjusted Total In come under section....
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.... 115JC(1) (1+2d) 2d 3 a |Adjusted Total Income u/s 115JC from units located in IFSC, if any 3a b Adjusted Total Income u/s 115JC from other Units (3-3a) 3b 4 Tax payable under section 115JC [(9% of (3a)+18.5% of (3b)] (if3 is greater than Rs.20 lakh 4 2 3 4 SPECIAL RATE Schedule AMTC Computation of tax credit under section 115JD 1 |Tax under section 115JC in assessment year 2024-25 (1d of Part-B-TTI) 2 Tax under other provisions of the Act in assessment year 2024-25 (2i of Part-B-TTI) 1 2 3 Amount of tax against which credit is available [enter (2-1) if 2 is greater than 1, otherwise enter 3 0] 4 |Utilization of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward) S. Assessment Year AMT Credit AMT Credit No. (A) Gross (B1) assessment years (B2) Set-off in earlier Balance brought Utilized during forward to the the Current current assessment Assessment Year Balance AMT Credit Carried Forward (D)=(B3) -(C) year (C) |(B3) = (B1) - (B2) i 2013-14 ii 2014-15 iii 2015-16 iv 2016-17 V 2017-18 vi 2018-19....
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.... vii 2019-20 viii 2020-21 ix 2021-22 X 2022-23 xi 2023-24 Current AY (enter 1 - xii 2, if 1>2 else enter 0) xiii Total 5 Amount of tax credit under section 115JD utilized during the year [total of item no 4 (C)] 6 Amount of AMTliability available for credit in subsequent assessment years [total of 4 (D)] 5 6 Schedule SPI Sl No Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64 Name of person PAN/Aadhaar No. of person Relationship (optional) Amount (Rs) Head of Income in which included 1 2 3 Schedule SI SI No Section 1 111- Accumulated balance of recognised provident for prior years 2 111A or Section 115AD(1)(b)(ii)-Proviso (STCG on shares units on which where STT paid) 3 115AD(STCG for FIIs on securities where STT not paid) 4 112 proviso (LTCG on listed securities/ units without indexation ☑ Special rate (%) Income(i) Tax thereon (ii) OS) (2ciii of Schedule (2civ of Schedule OS) ☠15 (part of 5vi of Schedule BFLA) 미 30 (part of 5vii of Schedule BFLA) ☠10 (part of 5x of Schedule BFLA) 5 112(1)(c)(iii) (LTCG for non-resident on unlisted securit....
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....ies) ☠10 (part of 5x of Schedule BFLA) 6 115AC (LTCG for non-resident on bonds/GDR) ☠10 (part of 5x of Schedule BFLA) 7a 115AC (Income by way of interest received by non-resident on bonds purchased in foreign currency) ã… 10 (part of 2d of Schedule OS) 7b 115AC (Income by way of Dividend received by non-resident from GDR purchased in foreign currency) ☠10 (part of 2d of Schedule OS) 8 115ACA (LTCG for an employee of specified company on GDR】 ã… 10 (part of 5x of Schedule BFLA) 9 115AD (LTCG for FIIs on securities) 10 (part of 5x of Schedule BFLA) 10 115E (LTCG for non-resident Indian on specified asset) ã… 10 (part of 5x of Schedule BFLA) 11 112 (LTCG on others) 12 112A or section 115AD(1)(b)(iii)-proviso (LTCG on sale of shares or units on which STT is paid) 미 20 20 ã… 10 13 STCG Chargeable at special rates in India as per DTAA ã… 14 LTCG Chargeable at special rates in India as per DTAA ☠(5xi of Schedule BFLA) (5(x) of Schedule|| BFLA) (part of 5ix of Schedule BFLA) (part of 5xii of Schedule BFLA) 15a 115BB (Winnings from lotteries, puzzles, races, games etc.)....
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.... ☠30 (2ai of Schedule OS) 15b 115BBJ (Winning from online games) ☠30 (2aii of Schedule OS) 16 17 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) 115BBH (Tax on income from virtual digital asset) ☠60 (2b of Schedule OS A Income under head business or profession ☠30 (A3g of Schedule|| BP) B Income under head Capital Gain ☠30 (C2 of Schedule CG) 18 115BBF (Tax on income from patent) A Income under head business or profession ☠10 (3e of Schedule BF| B Income under head other sources ☠10 (2d of Schedule OS 19 A B 115BBG (Tax on income from transfer of carbon credits) Income under head business or profession Income under head other sources ☠10 (3f of Schedule BP ☠10 |(2d of Schedule OS ◉ 10 20 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from Royalty) 21 Income from other sources chargeable at special rates in India as per DTAA 22 Pass Through Income in the nature of Short Term Capital Gain| chargeable @ 15% 23 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30% 24 Pass Through Income in the nature of Long Term Capita....
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....l Gain chargeable @ 10% u/s. 112A 25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s. other than section 112A 26 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20% 27 Pass through income in the nature of income from other source chargeable at special rates (Drop down to be provided in e-filing utility) 28 Any other income chargeable at special rate (Drop down to be provided in e-filing utility) Total Schedule IF FIRMS IN WHICH PARTNER â˜ ã… ã… 15 30 (part of 2d of Schedule OS) (part of 2f of Schedule OS) (part of 5vi of Schedule BFLA) (part of 5vii of Schedule BFLA) ã… 10 (part of 5x of Schedule BFLA) 10 (part of 5x of Schedule BFLA â–¡ 20 (part of 5xi of Schedule BFLA) ã… â˜ Information regarding partnership firms in which you are partner Number of firms in which you are partner Sl. No. Name of the Firm PAN of the firm 4 Total Whether the firm is liable for audit? (Yes/No) (2e of Schedule OS (2d of Schedule OS Whether section 92E is Percentage Share applicable in the profit Amount of share in the profit i Capital balance on 31st....
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.... March in the firm ii to firm? (Yes/No) of the firm Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) 1 Interest income EXEMPT INCOME |Gross Agricultural receipts (other than income to be excluded under 2 i i rule 7A, 7B or 8 of I.T. Rules) i Expenditure incurred on agriculture ii iii Unabsorbed agricultural loss of previous eight assessment years iii Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) iv iv and 8 (from Sl. No. 38 of Sch. BP) v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) 2 vi |In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following|| details (Fill up details separately for each agricultural land) a Name of district along with pin code in which agricultural land is located b Measurement of agricultural land in Acre Ñ Whether the agricultural land is owned or held on lease (drop down to be provided) d Whether the agricultural land is irrigated or rain-fed (drop down to be provided) Other exempt income (including exempt income of minor child) (please specify) 3 4 Income clai....
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....med as not chargeable to tax as per DTAA Sl. Amount of income No. Nature of Country name Article of income DTAA & Code Head of Income Whether TRC obtained (Y/N) I II 3 III Total Income from DTAA claimed as not chargeable to tax 5 Pass through income claimed as not chargeable to tax (Schedule PTI) 6 Total (1+2+3+4+5) 4 5 6 Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB SI. Investment entity covered by section 115UA/115UB Name of business trust/ investment PAN of the SI. Head of income fund business trust/ investment Current Year income fund Share of current year loss distributed by Investment TDS on Net In come/ Loss 9=7-8 such amount, if any fund (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (drop down to i House property be provided) ii Capital Gains a Short term al Section 111A b Long term b1 Section 112A B2 Sections PASS THROUGH INCO ME iii iv other than 112A Other Sources a b Dividend Others Income claimed to be exempt A u/s 10(23FBB) B u/s C u/s ....... 2. i House property ii Capital Gains A Short term al Se....
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....ction 111A B Long term b1 Section 112A ☠62 Sectiona INCOME FROM OUTSIDE INDIA iii Other Sources 1 Dividend 2 Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ..... Ñ u/s NOTE Please refer to the instructions for filling out this schedule. Schedule-TPSA TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) 5 1 Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribedtime (please indicate the total of adjustments made in respect of all the AYs) a Additional Income tax payable @ 18% on above b Surcharge @ 12% on "a" 2 Ñ Health & Education cess on (a+b) d Total Additional tax payable (a+b+c) 3 4 Taxes paid Net tax payable (2d-3) Date(s) of deposit of tax on secondary adjustment s as per section 92CE(2A) Name of 6 Bank and Branch 7 BSR Code Serial 8 number of challan 9 Amount deposited Schedule FSI Date 1 (DD/MM/YYY Y) Date 2 (DD/MM/YYY Y) Date 3 (DD/MM/YYY Y) Date 4 (DD/MM/YYY Y) Date 5 (DD/MM/Y....
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....YY Y) Date 6 (DD/MM/YYY Y) Details of Income from outside India and tax relief (available only in case of resident) Tax paid Tax payable outside Sl. Head of income Identification Income from outside India (included in PART B-TI) India on such income under normal Tax relief available in India (e)= (c) or (d) Relevant article of DTAA if relief claimed u/s 90 or 90A Sl. Country Taxpayer Code (dropdown Number to be provided in the e- filing utility) provisions in whichever is India lower (a) (b) (c) (d) (e) NOTE â–¶ i Salary ii House Property iii Business or Profession iv Capital Gains v Other sources Total i Salary ii House Property iii Business or Profession iv Capital Gains v Other sources Total Please refer to the instructions for filling out this schedule. (f) DETAILS OF FOREIGN ASSETS Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) 1 Details of Tax relief claimed TAX RELIEF FOR TAX PAID OUTSIDE INDIA Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) (a) (b) Tota....
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....l tax relief available Section under which (total of (e) of Schedule FSI in respect of each country) (d) relief claimed (specify 90, 90A or 91) (e) Total |Total Tax relief available in respect of country where DTAA is applicable (section 90/90 A) (Part of total of 1(d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 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 4 Yes/No NOTE â–¶ Please refer to the instructions for filling out this schedule. Schedule FA Details of Foreign Assets and Income from any source outside India A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2023 financial of institution financial Peak Closing Gross balance balance interest SI Countr Country No y name code Name of Address ZIP code Account| Status number Account opening date dur....
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....ing the period institutio n paid/credit ed to the account during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending a s on 31st December 2023 Accoun Status Account Peak Closing opening balance balance date SI Count Country No ry code name Name of Address of ZIP financial financial code institution institution t numbe r during the period 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) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar ry SI Count Country code No name year ending as on 31st December 2023 Name of Addres ZIP Nature Date of Initial Peak Closin Total gross Total gross entity s of code of acquirin value of value of g value entity entity g the the investme inte....
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....rest investment during nt the period amount proceeds paid/credite from sale or d with redemption respect to of investment the holding during the during the period period ☠(1) (2) (3) (4) (5) (6) (7) | (8) |(9) || (10) || (11) || (12) || (13) (i) (ii) A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2023 SI Count Country code No ry name (1) (2) (3) (i) Name of financial Address of institution in financial which insurance institution contract held (4) ZIP code Date of The cash value or Total gross amount contrac surrender value of paid/credited with t the contract respect to the contract during the (5) (6) (7) (8) period (9) (ii) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on 31t December 2023 Sl No Cou Zip Nature of Name ntry Code entity Nam Nature of Interest- e and code Entity and Address Direct/ Beneficial held (at cost) (in from such Income of the owner/ rupees) Interest Beneficiary Date Total Incom....
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....e Nature Income taxable and offered in since Investment accrued of this return Amount Schedul Item e where number offered of schedule (1) 2(a) 2(b) (i) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) SI No Country ZIP Name Code and code of the Direct Property Beneficial owner/ Address Ownership Date of Total Income acquisition Investment (at derived cost) (in rupees) from the property Beneficiary (ii) C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2023 Income taxable and offered in this return Amount Schedul Item e where number offered of schedule Nature of Income (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) ᎠTotal Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st SI No Country ZIP Nature of Ownership Date of December 2023 Income Name Code Asset and code Direct Beneficial owner/ Beneficiary acquisition Investment (at derived cost) (in rupees) from the Nature of Income Income taxable and offered in this return asset t Amoun....
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.... Schedule Item where number offered of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (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 No Name of the Address Countr ZIP Name of Account Peak Balance/ Whether If (7) is If (7) is yes, Income offered in Institution of the y Name Cod the Number Investment in which the Institutio and e account account is held n Code holder this return yes, Income Amount SchedulItem number accrued e where of schedule in the offered during the year (in rupees) income accrued is taxable in your hands? account (1) (2a) (2b) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) 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 Name Name Name and Date Whether If (8) is yes, If (8) is yes, Income offered in and code of of trustees Settlor es held your hands? from the trust e where of schedule offered (1) (2a) (2b) (....
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....3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) No Name and code ZIP Code Name and address of the person from whom derived Income derived (ii) G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession SI Country Nature of income Whether taxable in If (6) is yes, Income offered in this return your hands? Amoun Schedul Item number t e where of schedule offered (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (i) (ii) ||NOTE Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in India on a business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not mandatory to be reported in this schedule if no income is derived from that asset during the current previous year. Schedule 5A Information regarding apportionment of income between spouses governed by Portuguese Civil Code Name of the spouse PAN/Aadhaar No. of the spouse Whether books of account of spouse is audited u/s 44AB? or Whether your spouse is a partne....
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....r of a firm Yes/No whose accounts are required to be audited u/s 44AB under this Act? Whether books of account of spouse is audited u/s 92E? or Whether your spouse is a partner of a firm Yes/No whose accounts are required to be audited u/s 92E under this Act? Heads of Income |Receipts received Amount apportioned in the Amount of TDS de ducted on TDS apportioned in the under the head hands of the spouse income at (ii) hands of spouse (iv) (ii) (iii) (v) (i) 1 House Property 2 Business or profession 3 Capital gains 4 Other sources 5 Total Schedule AL Assets and Liabilities at the end of the year (other than those included in Part A- BS) (applicable in a case where total income exceeds Rs.50 lakh) A Details of immovable assets DETAILS OF ASSETS AND LIABILITIES SI. Description No. (1) (2) Address (3) (i) (ii) B Details of movable assets SI. Description No. (1) (2) Pin code (4) (i) Jewellery, bullion etc. (ii) Archaeological collections, drawings, painting, sculpture or any work of art (iii) Vehicles, yachts, boats and aircrafts (iv) Financial assets (a) Bank (including all deposits) (b) Shares and securities (c) Insurance policies Amoun....
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....t (cost) in Rs. (5) Amount (cost) in Rs. (3) Amount (cost) in Rs. (d) Loans and advances given (e) Cash in hand C Interest held in the assets of a firm or association of persons (AOP) as a partner or member thereof Sl. Name and address of the firm(s)/ PAN of the firm/ AOP Assessee's investment in the firm/ AOP on cost No. (1) (i) (ii) AOP(s) (2) (3) D Liabilities in relation to Assets at (A+B+C) Please refer to instructions for filling out this schedule. NOTE basis (4) Schedule GST INFORMATION REGARDING TURNO VER/GROSS RECEIPT REPORTED FOR GST Sl. No. LS OF (1) NOTEâ–¸ GSTIN No(s). (2) Annual value of outward supplies as per the GST return(s) filed (3) Please furnish the information above for each GSTIN No. separately Schedule: Tax deferred on ESOP Information related to Tax deferred-relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC PAN of the employer being an eligible startup DPIIT registration number of the employer DETAILS Sl. No. Assessment Year Amount of Tax deferred brought forward Has any of the following events occurred dur....
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....ing the previous year relevant to current assessment year Such specified security Ceased to be the or sweat equity shares were sold (i) Fully (ii)Partly (iii)Not sold Specify the date and amount of tax attributed to such sale out of Col 3 (Details to be provided as per utility) employee of the employer who or allotted transferred such specified security or sweat equity share? O Yes O No If yes, specify date Forty-eight months have expired from the end of the relevant assessment year in which specified security or sweat equity shares referred to in the said clause were allotted. If yes, specify date Amount of tax payable in the current Assessment Year Balance amount of tax deferred to be carried forward to be next Assessment be years Col (3-7) (to populated from col. 3 or 4 as the case maybe) 1 2 3 Sl. No. 8 of 1 2021-22 Schedule ESOP 2 2022-23 4 5 6 7 8 for last year Sl. No. 8 of Schedule ESOP for last year Sl. No. 8 of Schedule ESOP (To be enabled from AY 2026-27 ) (Payment to be made in FY 2025- 26) 3 2023-24 for last ☠4 2024-25 year PART-B Part B TI Computation of total income ....
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.... 1 Salaries (6 of Schedule S) 2 Income from house property (3 of Schedule-HP) (enter nil ifloss) 3 Profits and gains from business or profession Profit and gains from business other than speculative 1 2 i business and specified business (437 of Schedule BP) (enter nil if loss) 31 Profit and gains from speculative business (3(ii) of Table E ii of Schedule BP) (enter nil if loss and take the figure to schedule CFL) 3ii Profit and gains from specified business ( 3 (iii) of Table E iii of Schedule BP) (enter nil ifloss and take the figure to schedule CFL) 3iii iv Income chargeable to tax at special rates (3e, 3f & 3g of Schedule BP) 3iv V Total (3i+3ii+3iii+3iv) (enter nil if 3v is a loss) 3v 4 Capital gains a Short term i Short-term chargeable @ 15% (9ii of item E of schedule CG) ai 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) b Long-term 4av i |Long-term chargeable @ 10% (9vi ofitem E ....
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....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) 4biv Ñ Sum of Short-term/Long-term capital gains (4av+4biv) (enter nil if loss) 4c d Capital gain chargeable @30% u/s 115BBH (C2 of schedule CG) 4d e Total capital gains (4c+4d) 4e TOTAL INCOME 5 Income from other sources a Net income from other sources chargeable to tax at normal 5a applicable rates (6 of Schedule OS) (enter nil if loss) b Income chargeable to tax at special rates (2 of Schedule OS) 5b Ñ Income from the activity of owning and maintaining race horses (8e of Schedule OS) (enter nil if loss) 5c d Total (5a+5b+5c) (enter nil if loss) 5d 6 Total of headwise income (1+2+3v+4e +5d) 7 Losses of current year to be set off against 6 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) 6 7 8 Balance after set off current year losses (6 – 7) (total of serial number (ii) to (xv) column 5 of Schedule CYLA+5b+3iv) 8 9 Brought forward losses to be set off against 8 (total of 2xvi, 3xvi and 4xvi....
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.... of Schedule BFLA) 9 10 Gross Total income (8-9) (also total of serial no (i) to (xiv) of column 5 of Schedule BFLA+5b+3iv 10 11 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 10 12 Deductions under Chapter VI-A 11 a |Part-B, CA andD of Chapter VI-A [(1 +3) of Schedule VI-A and limited upto (total of i, ii, iii, iv, v, viii, xiii, xiv) of column 5 of BFLA] 12a COMPUTATION OF TAX LIABILITY b Part-C of Chapter VI-A [(2 of Schedule VI-A] c Total (12a+12b) [limited upto (10-11)] 13 Deduction u/s 10AA (c of Sch. 10AA) 14 Total income (10-12c-13) 12b 12d 13 14 15 Income which is included in 14 and chargeable to tax at special rates (total of (i) of schedule SI) 16 Net agricultural income/ any other income for rate purpose (2v of Schedule EI) 15 16 17 |Aggregate income (14-15+16)[applicable if (14-15) exceeds maximum amount not chargeable to tax] 17 18 Losses of current year to be carried forward (total of row xvi of Schedule CFL) 19 Deemed income under section 115JC (3 of Schedule AMT) 18 19 Part B-TTI Computation of tax liability on total income 1 a Tax payable on deemed total income under section 115JC (4 of Sche....
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....dule AMT) b Surcharge on (a) (if applicable) 1a 1b c Health and Education Cess @ 4% on (la+1b) above d Total Tax Payable on deemed total income (la+1b+1c) 2 Tax payable on total income a Tax at normal rates on 17 of Part B-TI b Tax at special rates (total/of col. (ii) of Schedule-SI) 1c 1d 2a 2b Ñ Rebate on agricultural income [applicable if (14-15) of Part B-TI exceeds maximum amount not chargeable to tax] 2c d Tax Payable on Total Income (2a+2b-2c) e Rebate under section 87A f Tax payable after rebate (2d-2e) 2d 2e 2f g Surcharge Surcharge computed befor marginal relie Surcharge after marginal relief i@25% of 17(ii) of Schedule SI 2gi ра ii @10% or 15%, as applicable (Refer Instructions) 2g(ii) 2gii iia 2giii iii On [(2f) 17(ii) of Schedule SI-tax on income referred in 2G(ii) above)]] iv Total (ia+iia) H Health and Education Cess @ 4% on (2F+2Giii) 2giv 2H I Gross tax liability (2F+2 Giv+2H) 21 3 Gross tax payable (higher of 1d and 21) 3 За 3b Tax on income without including income on perquisites referred in section 17(2) (vi) received from employer, being an eligible start-up referred to in section 80-IAC (3-3b)....
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.... Tax deferred-relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC За 3b 3c ||Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule Tax de ferred on ESOP) 3c 4 Credit under section 115JD of tax paid in earlier years (applicable if 21 is more than 1d) (5 of Schedule AMTC) 4 5 5 Tax payable after credit under section 115JD (3a +3c-4) 6 Tax relief Section 89 (Please ensure to submit Form 10Eto claim ба a this relief) b Section 90/90A (2 of Schedule TR) c Section 91 (3 of Schedule TR) d Total (6a+6b+6c) 7 Net tax liability (5 - 6d) (enter zero if negative) 8 Interest and fee payable 6b 6c 6d 7 BANK ACCOUNT TAXES PAID a Interest for default in furnishing the return (section 234A) 8a b Interest for default in payment of advance tax (section 234B) c Interest for deferment of advance tax (section 234C) 8b 8c d Fee for de fault in furnishing return of income (section 234F) 8d e Total Interest and Fee Payable (8a+8b+8c+8d) 8e 9 9 Aggregate liability (7+8e) 10 Taxes Paid a Advance Tax (from column 5 of 17A) ....
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....10a b TDS (total of column 5 of 18B and column 9 of 17C) 10b c TCS (column 7(i) of17D) 10c d Self-Assessment Tax (from column 5 of 17A) 10d e Total Taxes Paid (10a+10b+10c+10d) 11 Amount payable (Enter if 9 is greater than 10e, else enter 0) 10e 11 12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account) 12 Select Yes or No 13 Do you have a bank account in India (Non- Residents claiming refund with no bank account in India may select No) i. a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) SI. IFS Code of the Bank in case of Name of the Bank Account Number Bank Accounts held in India () Type of account (Dropdown to be provided by e-filing utility) I II Note: 1) All bank accounts held at any time are to be reported, except dormant A/c. 2) In case of multiple accounts the refund will be credited to one of the validated accounts after processing the return. Rows can be added as required ii. b) Non-residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account: ....
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.... Sl. No. 1 SWIFT Code Name of the Bank Country of Location 14 Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or (ii) have signing authority in any account located outside India; or (iii) have income from any source outside India? 15 [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes] If the return has been prepared by a Tax Return Preparer (TRP) give further details below: Identification No. of TRP Name of TRP If TRP is entitled for any reimbursement from the Government, amount thereof IBAN o Yes o No Counter Signature of TRP 16 17 TAX PAYMENTS A SI Details of payments of Advance Tax and Self-Assessment Tax BSR Code |Date of Deposit (DD/MM/YYYY) Serial Number of Amount (Rs) ADVANCE/ SELF ASSESSMENT TAX No (1) (2) (3) Challan (4) (5) i ii iii iv NOTE B TDS ON SALARY Enter the totals of Advance tax and Self-Assessment tax in Sl. No. 10a & 10d of Part B-TTI Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)] SI Tax Deduction Accoun....
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....t Number Name of the Employer Income chargeable under Salaries No (TAN) of the Employer (2) (1) (3) (4) Total tax deducted (5) II NOTE Please enter total of column 5 in 10b of Part B-TTI C SI TDS PAN/Aadhaar TAN of | Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C /16D/16E furnished by Deductor(s) ] Unclaimed TDS TDS of the current No credit No. of Other the brought relating to Person (if TDS self /other credit related Deductor/ PAN/ forward (b/f) Financial Year (TDS Deducted during the FY 2023-24) person to other Aadhaar TDS credit being claimed this Year Corresponding (only if corresponding income is being offered for tax this year, not applicable if TDS is deducted u/s 194N) TDS Receipt/withdrawals credit offered being carried forward [spouse as person) No. of per section 5A/other person as per rule 37BA(2)] Tenant/ Buyer Fin. Year in which deducted TDS b/f Deducted in own hands Deducted in the hands of spouse as per hands section 5A or any other person as per Claimed in own Gross Amount Head of Income Claimed in the hands of spouse as per section 5A or any o....
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....ther person as per rule 37BA(2) (if applicable) rule 37BA(2) (if applicable) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Income TDS Income TDS PAN/ Aadhaar No. 1 NOTE Please enter total ofcolumn 9 in 10b ofPart B- TTI D Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] SI. TCS credit No. relating to Tax Deduction and Tax Collection PAN of TCS self /other Account Number of the person [spouse as per section 5A/ other person as per rule 37i(1)] Collector other Person (if TCS credit Unclaimed TCS brought forward (b/f) TCS of the current fin. Year TCS credit being claimed this Year Fin. Year in Amount b/f related to other person) which collected Collected Collected in in own the hands of hands TCS credit being carried forward spouse as Claimed in (1) 2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (8) TCS PAN per section 5A or any other person as per rule 37i(1) (if applicable) Claimed the hands of spouse as per section in own 5A or any hands other person as per rule 37i(1) (if applicable) (7)(ii) i NOTE Please enter total of column (7)(i) in 10c of P....
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....art B-TTI VERIFICATION I, son/daughter of solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as and verify it. I am holding permanent account number (drop down to be provided) and I am also competent to make this return (if allotted) (Please see instruction). I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable in a case where return is furnished under section 92CD) Date Place ☠Sign here<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....