TaxTMI 
TaxTMI 
Important Documents Required for Pvt Ltd Annual Filing
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....mportant Documents Required for Pvt Ltd Annual Filing<br>By: - Ishita Ramani<br>Corporate Laws / IBC / SEBI<br>Dated:- 24-2-2025<br><br>Every Pvt. Ltd corporation in India needs to follow annual submission necessities as according to the Companies Act, 2013. These filings ensure transparency, legal compliance, and the clean functioning of the commercial enterprise. This article shall tell you the Important Documents required for Pvt. Ltd Annual Filing. Key Documents Required for Pvt. Ltd Annual Filing 1. Financial Statements Balance Sheet: Represents the corporation's monetary position at the end of the economic year. Profit and Loss Statement: This shows the business enterprise's earnings, costs, and income or loss for the financial year. Cash Flow Statement: Displays cash inflows and outflows to evaluate liquidity. 2. Annual Return (MGT-7) A specified return that includes shareholder details, changes in directorship, and different statutory statistics. Must be filed within 60 days from the Annual General Meeting (AGM). 3. Director's Report A file organized by the enterprise's board of directors masking economic performance, compliance fame, and destiny plans. This has....
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.... to include details about the company's operations, hazard elements, and company social duty (if applicable). 4. Form AOC-4 (Filing of Financial Statements) Used to publish monetary statements and auditor reviews to the MCA. It ought to be filed within 30 days of the AGM. 5. Form MGT-7 (Annual Return) Required for filing the agency's annual return to the Registrar of Companies (ROC). It ought to be filed within 60 days of the AGM. 6. Form ADT-1 (Appointment of Auditor) If a brand new auditor is appointed, this shape must be filed within 15 days from the AGM. 7. Board Resolutions and Minutes of Meetings Resolutions surpassed at some stage in the AGM concerning financial approvals, director appointments, or any commercial enterprise changes should be documented. 8. Income Tax Return (ITR-6) Pvt Ltd businesses must report their income tax returns by 30th September of the assessment year. 9. Statutory Registers Maintaining registers of individuals, administrators, proportion transfers, and key managerial employees is mandatory. Why Are These Documents Important? 1. Legal Compliance: Ensures adherence to the Companies Act, 2013. 2. Avoiding Penalties: Late or incor....
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....rect filings entice penalties and legal problems. 3. Business Transparency: Improves acceptance as true amongst stakeholders and buyers. 4. Ease of Funding: Proper financial data and filings help in acquiring loans and investments. Conclusion Pvt Ltd Annual Filing is a critical compliance requirement that needs correct documentation and well-timed submission. Companies need to ensure they acquire all important economic and regulatory documents to avoid consequences and preserve an easy business operation. ============= Document 1 FILING STATUS © PERSONAL INFORMATION [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] FORM No. ITR-6 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (See rule 12) (Please refer instructions) Assessment Year 376 2023-24 Part A-GEN (A1) Name GENERAL (A2) PAN (A3) Is there any change in the company's name? If yes, please furnish the old name (A4) Corporate Identity Number (CIN) issued by MCA (A8) Flat/Door/Block No (A9) Name of Premises/B....
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....uilding/Village (A10) Road/Street/Post Office (A11) Area/Locality (A12) Town/City/District (A13) State (A5) Date of (A6) incorporation (DD/MM/YYYY) business commencement (DD/MM/YYYY) Date of of code (A7) Type of company (Tick any one) ☑ (i) Domestic Company (ii) Foreign Company (A14) Pin code/Zip If a public company write 6, and if private company write 7 (as defined in section 3 of The Companies Act) (A18) E-mail Address-1 (A15) Country (A16) Office Phone Number with STD code/ Mobile No. 1 (A17) Mobile No. 2 E-mail Address-2 (A19) (i) (a) Filed u/s (Tick)[Please see instruction] 139(1) On or Before due date, ☠139(4)- After due date, □ 139(5)- Revised Return, □ 92CD-Modified return, ☠119(2)(b)- after condonation of delay, 170A- After order by the tribunal or court (ii) Or filed in response to notice u/s 139(9), 142(1), 148, 153C (b) If revised/ defective/Modified, then enter Receipt No and Date of filing original (c) (d) return (DD/MM/YYYY) If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in section 170A, enter Unique Number /Document Identification N....
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....umber and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement Residential Status (Tick) ☑☠Resident Non-Resident Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility) (applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/10-IC/ 10-ID) & acknowledgment number. If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be provided in efiling utility) Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number. (f) Whether total turnover/ gross receipts in the previous year 2020-2021 exceeds 400 crore rupees? (Yes/No) (applicable for Domestic Company) (g) Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (1) or Central Government has adopted any agreement under sec 90A(1)? (h) In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick) â–¼ ☠Yes ☠No ☠â....
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....˜ AUDIT INFORMATION 377 (i) (j) (k) THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 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 is required to seek registration under any law for the time being in force relating to companies? If yes, please provide details. Act under which registration required Date of Registration (DD/MM/YYYY) Registration Number Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 ☠Yes ☠No (Tick) ☑ Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible foreign exchange? (1) (Tick) â–¼ ☠Yes ☠No (m) Whether the assessee company is under liquidation (Tick) â–....
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.... ☠Yes ☠No (n) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. (0) Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956? Yes No Whether this return is being filed by a representative assessee? (Tick) â–¼ ☠Yes (p) If yes, please furnish following information - (1) Name of the representative assessee (2) Capacity of the Representative (drop down to be provided) (3) Address of the representative assessee ☠No (q) (4) Permanent Account Number (PAN)/Aadhaar No. of the representative assessee Whether you are recognised as start up by DPIIT ☠Yes ☠No 1 If yes, please provide start up recognition number allotted by the DPIIT 2 Whether certificate from inter-ministerial board for certification is received? ☠Yes ☠No 3 If yes provide the certification number 4 Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return? ☠Yes ☠No 5 If yes, provide date of filing Form-2 (a1) Whether liable to maintain accounts as per section 44AA? (Tick) ☑ ☠Yes â....
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.... No (a2) Whether assessee is declaring income only under section 44AE/ 44B/44BB/ 44BBA/ 44BBB/44D? ☠Yes ☠No (Tick) ☑ (a2i) If No, Whether during the year total sales/turnover/gross receipts of business is between 1 Crore Rupees but does not exceed 10 Crore Rupees? (Tick) ▼ ☠Yes ☠No, turnover does not exceed 1 crore ☠No, turnover exceeds 10 crores If (a2i) is Yes, whether aggregate of all amounts received, including amount received for sales, turnover or gross receipts or on capital account such as capital contribution, loans etc. during the previous year, in cash & non-a/c (a2ii) payee cheque/DD, does not exceed five per cent of said amount? (a2iii) (Tick) ▼ ☠Yes ☠No If (a2i) is Yes, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loan etc., in cash & non-a/c payee cheque/DD, during the previous year does not exceed five per cent of the said payment (Tick) ▾ ☠Yes ☠No Whether liable for audit under section 44AB? (Tick) ✓ ☠Yes ☠No (Note to Systems: For (b) cases w....
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....here a2i exceeds INR 10 crores, this should be an automatic Yes.) (c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) ☑ If Yes, furnish the following information below ☠Yes ☠No ☠BUSINESS ORGANISATION HOLDING STATUS [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (1) Mention the date of furnishing of audit report (DD/MM/YYYY) (2) Name of the auditor signing the tax audit report (3) Membership No. of the auditor (4) Name of the auditor (proprietorship/ firm) (5) Proprietorship/firm registration number (6) Permanent Account Number (PAN/Aadhaar No.) of the auditor (proprietorship/ firm) (7) Date of audit report (di) Are you liable for Audit u/s 92E? Yes ☠No If (di) is Yes, whether the (dii) accounts have been ☠Yes ☠No audited u/s. 92E? (diii) (e) (a) (b) (c) (a) (b) (c) (d) Date of furnishing audit report? DD/MM/YYYY 378 If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. I....
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....f yes, please provide the details as under: ) (Please see Instruction 5) Sl. No. Section Code Date (DD/MM/YYYY) Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act Act and section (DD/MM/YY) Act and section (DD/MM/YY) Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any other) If subsidiary company, mention the details of the Holding Company PAN Name of Holding Company Address of Holding Company Percentage of Shares held If holding company, mention the details of the subsidiary companies PAN Name of Subsidiary Company Address of Subsidiary Company Percentage of Shares held In case of amalgamating company, mention the details of amalgamated company PAN Name Amalgamated Company of Address of Amalgamated Company In case of amalgamated company, mention the details of amalgamating company PAN Name Amalgamating Company of Address of Amalgamating Company In case of demerged company, mention the details of resulting company PAN Date of Amalgamation Date of Amalgamation Name Company of Resulting Address of Resulting Company Dat....
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....e of Demerger In case of resulting company, mention the details of demerged company NATURE OF COMPANY AND OWNERSHIP INFORMATION ITS BUSINESS 379 SHAREHOLDERS KEY PERSONS INFORMATION THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] PAN Name of Demerged Company Address of Demerged Company Date of Demerger Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return. S.No. Name Designation Residential Address PAN/Aadhaar No. Director Identification Number (DIN) issued by MCA, in case of Director Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year S.No. Name and Address Percentage of shares held PAN (if allotted) In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not less than 10% of the voting power at any time of the previous year S.No. Name Address Percentage of shares held PAN/Aadhaar No. (if allotted) In case of Foreign company,....
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.... please furnish the details of immediate parent company. S.No Name Address Taxpayer's registration Country of PAN residence allotted) number or (if identification allotted in the country of residence any unique number In case of foreign company, please furnish the details of ultimate parent company S.No Name Address Taxpayer's registration Country of PAN residence allotted) (if number or any unique identification number allotted in the country of residence Nature of company (Tick) ☑ 1 2 Whether a public sector company as defined in section 2(36A) of the Income-tax Act Whether a company owned by the Reserve Bank of India ☠Yes ☠No ☠Yes ☠No 3 Whether a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India ☠Yes or a corporation owned by that Bank ☠No Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act, 1949 ☠Yes ☠No Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act, 1934 ☠Yes ☠No [....
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....¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 6 Whether a company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of the Insurance Regulatory ☠Yes and Development Authority Act, 1999) ☠No 7 Whether a company being a non-banking Financial Institution ☠Yes ☠No Whether the company is unlisted? 8 ☠Yes ☠No If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1 380 Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than those declaring income under section 44AE S.No. (i) (ii) (iii) Code [Please see instruction No. 7(i)] Description Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2023 OR AS ON THE DATE OF AMALGAMATION I Equity and Liabilities 1 Shareholder's fund A Share capital Authorised Ai lii Issued, Subscribed and fully Paid up Aii iii Subscribed but not fully paid Aiii iv Total (Aii+Aiii) Aiv B Reserves and Surpl....
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....us i Capital Reserve Bi ii Capital Redemption Reserve Bii liii Securities Premium Reserve Biii liv Debenture Redemption Reserve Biv V Revaluation Reserve By vi Share options outstanding amount Bvi Other reserve (specify nature and amount) vii viia a lb viib C Total (viia + viib) Bvii Surplus i.e. Balance in profit and loss account (Debit balance viii Bviii to be shown as -ve figure) ix |Total (Bi + Bii + Biii + Biv + By + Bvi + Bvii + Bviii) (Debit balance to be shown as -ve figure) Bix C Money received against share warrants 1C D Total Shareholder's fund (Aiv + Bix + 1C) 1D EQUITY AND LIABILITIES 2 Share application money pending allotment li Pending for less than one year Pending for more than one year ii iii Total (i + ii) Non-current liabilities A Long-term borrowings Bonds/ debentures a Foreign currency ia lii 381 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] b Rupee ib C Total (ia + ib) IC lii Term loans a Foreign currency iia b Rupee loans 1 From Banks 2 From others 3 Total (b1b2) Total Term loans (iia + b3) b1 b2 b3 iic iii Deferred payment liabilities liv Deposits from related part....
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....ies (see instructions) iii liv V Other deposits V vi Loans and advances from related parties (see instructions) vii Other loans and advances viii Long-term maturities of finance lease obligations ix Total Long-term borrowings (ic + iic + iii + iv +v+ vi + vii + viii) Deferred tax liabilities (net) vi vii viii 3A 3B B C Other long-term liabilities Trade payables ii Others D iii Total Other long-term liabilities (i + ii) Long-term provisions Provision for employee benefits ii Others iii Total (i + ii) E Total Non-current liabilities (3A+ 3B+ 3C + 3D) Current liabilities 4 A Short-term borrowings Loans repayable on demand lii ВС lii 3D 3E a From Banks ia b From Non-Banking Finance Companies ib C From other financial institutions ic d From others id le Total Loans repayable on demand (ia + ib + ic + id) ре ii Deposits from related parties (see instructions) iii Loans and advances from related parties (see instructions) IV Other loans and advances V Other deposits ii iii liv V vi Total Short-term borrowings (ie + ii + iii + iv + v) B Trade payables Outstanding for more than 1 year lii Others iii Total....
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.... Trade payables (i + ii) C Other current liabilities 4A ii 4B [à¤à¤¾à¤— II–खणà¥à¤¡ 3 ( i )] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Current maturities of long-term debt lii Current maturities of finance lease obligations lii iii Interest accrued but not due on borrowings iii IV Interest accrued and due on borrowings iv V Income received in advance V vi Unpaid dividends vi vii Application money received for allotment of securities and due for refund and interest accrued vii viii Unpaid matured deposits and interest accrued thereon viii ix X Unpaid matured debentures and interest accrued thereon Other payables ix X xi Total Other current liabilities (i + ii + iii + iv +v+ vi + vii + viii + ix + x) 4C D Short-term provisions Provision for employee benefit ii Provision for Income-tax iii Proposed Dividend liv Tax on dividend V Other vi Total Short-term provisions (i + ii +iii + iv + v) E Total Current liabilities (4A + 4B + 4C + 4D) Total Equity and liabilities (1D + 2 + 3 + 4E) ASSETS II 1 Non-current assets....
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.... A Fixed assets li Tangible assets lii iii liv V 4D 4E I la Gross block па lb Depreciation lib C Impairment losses lic d Net block (ia - ib - ic) id Intangible assets a Gross block iia b Amortization iib IC Impairment losses liic d Net block (iia - iib - iic) liid iii Capital work-in-progress liii iv Av iv Intangible assets under development V Total Fixed assets (id + iid + iii + iv) Non-current investments Investment in property Investments in Equity instruments a Listed equities B li lii lb Unlisted equities liia liib 382 383 THE GAZETTE OF INDIA: EXTRAORDINARY C Total (iiaiib) iic iii Investments in Preference shares iii iv Investments in Government or trust securities liv V Investments in Debenture or bonds V vi Investments in Mutual funds vi vii Investments in Partnership firms vii viii Others Investments viii ix Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii) Bix C Deferred tax assets (Net) C D Long-term loans and advances i Capital advances ii Security deposits lii iii Loans and advances to related parties (see instructions) liii iv Other Loans and adv....
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....ances liv V Total Long-term loans and advances (i + ii + iii + iv) Dv vi Long-term loans and advances included in Dy which is for the purpose of business or profession a via not for the purpose of business or profession vib lb IC given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such vic shareholder as per section 2(22)(e) of I.T. Act E Other non-current assets li Long-term trade receivables a Secured, considered good lb Unsecured, considered good да ib C Doubtful ic d Total Other non-current assets (ia + ib + ic) id lii Others lii iii Total (id + ii) Eiii iv Non-current assets included in Eiii which is due from shareholder, being the beneficial owner of share, or from. any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) IV F Total Non-current assets (Av + Bix + C + Dv + Eiii) 2 Current assets A Current investments li Investment in Equity instruments a Listed equities b Unlisted equities ia ib C Total (ia + ib) ic ii Investment in Preference shares lii iii Investment in government or trust securities liii liv Investment in debentures or bon....
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....ds liv lv Investment in Mutual funds vi Investment in partnership firms V vi 1F [PART II SEC. 3(i)] [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] B à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण vii Other investment viii Total Current investments (ic + ii + iii + iv +v+vi + vii) Inventories vii Aviii Raw materials ii Work-in-progress lii iii Finished goods liii iv Stock-in-trade (in respect of goods acquired for trading) iv V Stores and spares lv vi Loose tools vi vii Others vii viii Total Inventories (i + ii + iii + iv + v + vi + vii) Bviii C Trade receivables li Outstanding for more than 6 months lii Others lii iii Total Trade receivables (i + ii + iii) Ciii D Cash and cash equivalents i Balances with Banks lii Cheques, drafts in hand iii Cash in hand iv Others lii iii IV Dv E v Total Cash and cash equivalents (i + ii + iii + iv) Short-term loans and advances li Loans and advances to related parties (see instructions) lii Eiii ii Others iii Total Short-term loans and advances (i + ii) iv Short-term loans and adva....
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....nces included in Eiii which is a for the purpose of business or profession iva b not for the purpose of business or profession ivb given to a shareholder, being the beneficial owner C of share, or to any concern or on behalf/ benefit of ive such shareholder as per section 2(22)(e) F Other current assets G Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F) Total Assets (1F+2G) F 2G II 384 Part A-BS - Ind AS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2023 OR AS ON THE DATE OF BUSINESS COMBINATION [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] Equity and Liabilities 1 Equity A Equity share capital Authorised Ai ii Issued, Subscribed and fully paid up Aii iii Subscribed but not fully paid Aiii iv Total (Aii + Aiii) Aiv 385 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] B Other Equity i Other Reserves a Capital Redemption Reserve b Debenture Redemption Reserve ia lib Share Options Outstanding account ic d Other (specify nature and amount) id le Total other reserves (ia + i....
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....b + ic + id) lie ii Retained earnings (Debit balance of statement of P&L to be. shown as-ve figure) iii Total (Bie+ii) (Debit balance to be shown as -ve figure) C Total Equity (Aiv + Biii) Biii 1C 2 Liabilities A Non-current liabilities Financial Liabilities Borrowings a Bonds or debentures 1 Foreign currency al 2 Rupee a2 3 Total (1+2) a3 b Term loans 1 Foreign currency b1 2 Rupee loans From Banks lii From other parties iii Total (iii) 3 Total Term loans (b1 + b2) C Deferred payment liabilities d Deposits e Loans from related parties (see instructions) f Long-term maturities of finance lease obligations g Liability component of compound financial instruments h Other loans Total borrowings (a3 + b3+c+d+e+ f + g + h) b2 b3 II li Trade Payables k Other financial liabilities (Other than those specified in II under provisions) Provisions a Provision for employee benefits b Others (specify nature) C Total Provisions III Deferred tax liabilities (net) IV Other non-current liabilities a Advances b Others (specify nature) C Total Other non-current liabilities Total Non-Current Liabilities (Ii + Ij + Ik + IIc + III + I....
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....Vc) la b a C d le f g h li k IIc |III lb IVC 2A [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] B Current liabilities I Financial Liabilities à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 386 Borrowings a Loans repayable on demand [1 From Banks 2 From Other parties 3 Total Loans repayable on demand (1 + 2) b Loans from related parties C Deposits d Other loans (specify nature) Total Borrowings (a3+b+c+d) ii Trade payables 1 2 3 b C d iii Other financial liabilities a Current maturities of long-term debt la b Current maturities of finance lease obligations lb C Interest accrued C e If Unpaid dividends Application money received for allotment of securities to the extent refundable and interest accrued thereon Unpaid matured deposits and interest accrued thereon Unpaid matured debentures and interest accrued thereon h Others (specify nature) i Total Other financial liabilities (a+b+c+d+e+f +g+ h) liv Total Financial Liabilities (li + Iii + Iiii) II Other Current liabilities a Revenue received in advance b Other advances (....
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....specify nature) C Others (specify nature) d Total Other current liabilities (a+b+c) III Provisions a Provision for employee benefits b Others (specify nature) C Total provisions (a + b) IV Current Tax Liabilities (Net) Total Current liabilities (liv + IId + IIIc+ IV) Total Equity and liabilities (1C + 2A +2B) ASSETS II 1 Non-current assets A Property, Plant and Equipment a Gross block b Depreciation C Impairment losses ld Net block (a - b-c) d li Lii Ih Liii Liv a lb a la lb IId IIIc IV 2B Ad 387 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] B Capital work-in-progress B C Investment Property a Gross block lb Depreciation d Impairment losses Net block (a - b-c) Goodwill a Gross block a lb a Cd lb Impairment losses lb C Net block (a - b) Dc E Other Intangible Assets a a Gross block b Amortisation Impairment losses lb C d Net block (ab-c) F Intangible assets under development G Biological assets other than bearer plants a a Gross block Impairment losses b C Net block (a - b) H Financial Assets I Investments Investments in Equity instruments a Listed equities b Unlisted equities i....
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....i C Total (ia+ib) Investments in Preference shares iii Investments in Government or trust securities iv Investments in Debenture or bonds V Investments in Mutual funds vi Investments in Partnership firms vii Others Investments (specify nature) viii Total non-current investments (ic + ii + iii + iv + v + vi + vii) Trade Receivables II a Secured, considered good b Unsecured, considered good Ic Doubtful d Total Trade receivables Ed F lb Ge ia lib lic liii iv V vi vii HI la b C HII III Loans Security deposits lii Loans to related parties (see instructions) lii iii Other loans (specify nature) iii liv Total Loans (i + ii + iii) HIII [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] IV V à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Loans included in HIII above which is- a for the purpose of business or profession va b not for the purpose of business or profession given to shareholder, being the beneficial owner of vb C share, or to any concern or on behalf/ benefit of ve such shareholder as per section 2(22)(e) Other Financial Assets....
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.... Bank Deposits with more than 12 months maturity i ii Others iii Total of Other Financial Assets (i + ii) I Deferred Tax Assets (Net) J Other non-current Assets i Capital Advances ii Advances other than capital advances iii Others (specify nature) iv Total non-current assets (i + ii + iii) Non-current assets included in J above which is due from shareholder, being the beneficial owner of share, or from ii HIV lii iii any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J) Current assets A Inventories Raw materials lii Work-in-progress iii Finished goods iii iv Stock-in-trade (in respect of goods acquired for trading) iv v Stores and spares V vi Loose tools vii Others B viii Total Inventories (i + ii + iii + iv + v + vi + vii) Financial Assets I Investments i Investment in Equity instruments a Listed equities b Unlisted equities ii C Total (ia+ib) Investment in Preference shares iii Investment in government or trust securities liv Investment in debentures or bonds Investment in Mutual funds vi Investment in partne....
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....rship firms vii Other Investments viii Total Current investments (ic + ii + iii + iv + v + vi + vii) II Trade receivables vi vii 2A lia ib ic lii iii iv lv vi vii 388 389 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] Secured, considered good ii Unsecured, considered good iii Doubtful ii iii liv Total Trade receivables (i + ii + iii) III Cash and cash equivalents Balances with Banks (of the nature of cash and cash. equivalents) Cheques, drafts in hand ii iii Cash on hand iii iv Others (specify nature) iv V Total Cash and cash equivalents (i + ii + iii + iv) III IV Bank Balances other than III above IV V Loans I Security Deposits ii Loans to related parties (see instructions) lii liii Others (specify nature) liii liv Total loans (i + ii + iii) V lv Loans and advances included in V above which is- a for the purpose of business or profession va lb not for the purpose of business or profession vb given to a shareholder, being the beneficial owner C of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) VC VI Other Financial Assets Total Financial Assets (I + II + III ....
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....+ IV + V + VI) C Current Tax Assets (Net) D Other current assets li Advances other than capital advances ii Others (specify nature) iii Total Total Current assets (2A + 2B + 2C + 2D) Total Assets (1+2) VI 2B 2C lii 2D 2 II Part A- Manufacturing Account Manufacturing Account for the financial year 2022-23 (fill items 1 to 3 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62 as applicable) Debits to Manufacturing account A Opening Inventory Opening stock of raw-material lii Opening stock of Work in progress iii Total (i + ii) lii Aiii B C D B Purchases (net of refunds and duty or tax, if any) C Direct wages D Direct expenses (Di + Dii + Diii) [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] Carriage inward à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 390 ii Power and fuel iii Other direct expenses E Factory Overheads lii liii Indirect wages ii Factory rent and rates lii iii Factory Insurance iii iv Factory fuel and power liv v Factory general expenses V vi Depreciation of factory machinery ....
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.... vi vii Total (i+ii+iii+iv+v+vi) Evii F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F 2 Closing Stock Raw material lii Work-in-progress 2i 2ii Total (2i+2ii) 2 3 Cost of Goods Produced - transferred to Trading Account (1F - 2) Part Trading Account A- Trading Account for the financial year 2022-23 (fill items 4 to 12 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62 as applicable) 4 Revenue from operations A Sales/Gross receipts of business (net of returns and refunds and duty or tax, if any) iSale of goods ii Sale of services Other liii operating nature and amount) la lb lii revenues (specify iiia iiib iiic CREDITS TO TRADING ACCOUNT c Total (iiiaiiib) iv Total (i+ii + iiic) B Gross receipts from Profession C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied Union Excise duties ii Service tax iii VAT/ Sales tax lifi iii iv Central Goods and Service Tax (CGST) liv v State Goods and Services Tax (SGST) V vi Integrated Goods and Services Tax (IGST) vi vii Union Territory Goods and Services Tax (UTGST) vii viiiAny other duty, tax a....
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....nd cess ix Total (i+ii + iii + iv +v+ vi+vii+viii) Aiv B viii Cix DEBITS TO TRADING ACCOUNT 391 THE GAZETTE OF INDIA: EXTRAORDINARY D Total Revenue from operations (Aiv + B +Cix) 5 Closing Stock of Finished Goods 6 Total of credits to Trading Account (4D+5) 7 Opening Stock of Finished Goods 18 19 Purchases (net of refunds and duty or tax, if any) Direct Expenses (9i + 9ii + 9iii) Carriage inward ii Power and fuel Other direct expenses iii Note: Row can be added as per the nature ii of Direct Expenses 10 Duties and taxes, paid or payable, in respect of goods and services purchased li Custom duty [PART II SEC. 3(i)] 4D 5 16 7 8 9 10i ii Counter veiling duty 10ii iii Special additional duty 10iii iv Union excise duty 10iv v Service tax 10v vi VAT/Sales tax 10vi vii Central Goods and Service Tax (CGST) 10vii viii State Goods and Services Tax (SGST) 10viii ix Integrated Goods and Services Tax (IGST) 10ix ☑ Union Territory Goods and Services (UTGST) Tax 10x xi Any other tax, paid or payable 10xi xii Total (10i+ 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 Cost of goods produced - Transf....
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....erred from Manufacturing Account 11 12 Gross Profit from Business/Profession 10xii-11) - transferred to Profit and Loss account (6-7-8-9-, 12 12a Turnover from Intraday Trading 12bIncome from Intraday Trading - transferred to Profit and Loss account 12a 12b Part A- P and L CREDITS TO PROFIT AND LOSS ACCOUNT Profit and Loss Account for the financial year 2022-23 (fill items 13 to 60 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62 as applicable) 13 Gross profit transferred from Trading Account (12+12b) 14 Other income Rent Commission lii iii Dividend income liv Interest income liii iv V Profit on sale of fixed assets vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi 13 DEBITS TO PROFIT AND LOSS ACCOUNT [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 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 a....
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....sset u/s 28(via) IX ix (Fair Market Value of inventory as on the date of conversion) Agricultural income ☑ xi Any other income (specify nature and amount) A xia B xib C Total (xia + xib) xic xii Total of other income (i + ii + iii + iv + v + vi + 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 Salaries and wages 22i lii Bonus 22ii iii Reimbursement of medical expenses 22iii iv Leave encashment 22iv V Leave travel benefits 22v vi Contribution to approved superannuation fund 22vi 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) xiia Whether any compensation, included in 22xi, paid to non-residents xiia Yes/No xiib If Yes, amount paid to non-residents xiib 23 Insurance 22xi Med....
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....ical Insurance 23i lii Life Insurance 23ii iii Keyman's Insurance 23iii iv Other Insurance including factory, office, car, goods, etc. 23iv lv Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v 24 Workmen and staff welfare expenses 24 14xii 15 16 17 18 19 20 21 392 393 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 25 Entertainment 25 26 Hospitality 27 Conference 28 Sales promotion including publicity (other than advertisement) 29 Advertisement 26 27 28 29 30 Commission 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) 31 Royalty lii 30iii Paid outside India, or paid in India to a non-resident. other than a company or a foreign company lii To others iii Total (i + ii) lii 31iii 32 Professional / Consultancy fees / Fee for technical services 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) ii 32iii 33 Hotel, boarding and Lodging 34 Traveling expenses other than on foreign traveling 35 Foreign travelling expenses 33 34 35 36 Conveyance e....
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....xpenses 36 37 Telephone expenses 38 Guest House expenses 39 Club expenses 40 Festival celebration expenses 41 Scholarship 42 Gift 43 Donation 37 38 39 40 41 42 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) Union excise duty 44i ii Service tax 44ii iii VAT/Sales tax 44iii iv Cess 44iv V Central Goods and Service Tax (CGST) 44v vi State Goods and Services Tax (SGST) 44vi vii Integrated Goods and Services Tax (IGST) 44vii viii Union Territory Goods and Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 45 Audit fee 46 Other expenses (specify nature and amount) 44x 45 lii lii liii Total (i + ii) 46iii 47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 ....
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....lakh or more is claimed and amount) (i1) (12) 47i(1) 47ii(2) (i3) 47i(3) (Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i lii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) âš«47ii S.No. Name Flat Door/ Block No Name of Road/ Premises/Street/ Building/ Post Village Office Area/ Locality Town/ City/ State District Country PIN Code ZIP Code Amount Rows can be added as required iii Others (amounts less than Rs. 1 lakh) 47iii iv Total Bad Debt (47i+ 47ii + 47iii)) 47iv 48 Provision for bad and doubtful debts 48 49 Other provisions 49 50 Profit before interest, depreciation and taxes [15 - (16 to 21 + 22xi + 23v + 24 to 29 +30iii + 31iii + 32iii +33 to 43 + 44x+45 +46iii + 47iv +48 +49)] 50 51 Interest Paid outside India, or paid in India to a non-resident. other than a company or a foreign company lii To others iii Total (i + ii) lifi 51iii 52 53 54 55 56 57 58 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....
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.... forward from previous year 58 Amount available for appropriation (56 +57) 59 Appropriations Transfer to reserves and surplus 59i 59ii iii Tax on dividend/ Tax on dividend for earlier years 59iii lii Proposed dividend/ Interim dividend 394 395 iv THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] Appropriation towards Corporate Social Responsibility (CSR)| activities (in case of companies covered under section 135 of Companies 59iv Act, 2013) V Any other appropriation vi Total (59i+59ii + 59iii + 59iv+59v) 59v 59vi 60 Balance carried to balance sheet (58 - 59vi) 61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE SR. Name of Business NO. Business code 60 Description Registration Whether No. of goodsowned/leased/ carriage hired Tonnage Number of months for Presumptive income u/s 44AE for the capacity of goods which goods carriagegoods carriage carriage (in MT) was owned/leased/hired by assessee (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 (i) (1) (a) (2) (3) (4) (5) (b) Total Add....
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.... row options as necessary (Please Note: At any time during the year the number of vehicles should not exceed 10 vehicles) (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 61(ii) 61(i)] NOTE-If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased hired at any time during the year exceeds 10, then, it is mandatory to maintain books of accounts and have a tax audit under section 44AB 62 In case of Foreign Company whose total income comprises solely of profits and gains from business referred to in sections 44B, 44BB, 44BBA, 44BBB or 44D furnish the following information NO ACCOUNT CASE Part la Gross receipts / Turnover b Net profit A- Manufacturing Account Ind- 62a 62b Manufacturing Account for the financial year 2022-23 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015)] AS 1 Debits to Manufacturing account A Opening Inventory Opening stock of raw-material lii Opening stock of Work in progress lii iii Total (i + ii) Aiii ....
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....B Purchases (net of refunds and duty or tax, if any) B C Direct wages C D D Direct expenses CREDITS TO TRADING ACCOUNT [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] Carriage inward à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 396 Ꭵ lii Power and fuel lii iii Other direct expenses iii E Factory Overheads Indirect wages ii Factory rent and rates iii Factory Insurance iv Factory fuel and power v Factory general expenses vi Depreciation of factory machinery vii Total (i+ii+iii+iv+v+vi) Evii F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F 2 Closing Stock Ꭵ Raw material ii Work-in-progress 2i 2ii Total (2i+2ii) 2 3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3 Part Trading A- Account Ind-AS 4 Trading Account for the financial year 2022-23 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Standards) Rules, 2015] Revenue from operations Sales/ Gross receipts of....
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.... business (net of returns and refunds and duty or tax, A any) li Sale of goods Ꭵ lii Sale of services lii Other operating revenues (specify nature iii and amount) a iiia lb iiib C Total (iiia + iiib) iiic liv Total (i+iiiiic) B Gross receipts from Profession C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied Union Excise duties lii Service tax iii VAT/Sales tax lii iii iv Central Goods and Service Tax (CGST) IV V State Goods and Services Tax (SGST) lv vi Integrated Goods and Services Tax (IGST) vi vii Union Territory Goods and Services Tax (UTGST) vii Aiv B 397 THE GAZETTE OF INDIA: EXTRAORDINARY viii Any other duty, tax and cess ix Total (i + iiiii + iv +v+ vi+vii+viii) viii Cix D Total Revenue from operations (Aiv + B +Cix) 4D 5 Closing Stock of Finished Goods 5 16 Total of credits to Trading Account (4D + 5) 16 17 Opening Stock of Finished Goods 17 18 Purchases (net of refunds and duty or tax, if any) 18 19 Direct Expenses (9i + 9ii + 9iii) i Carriage inward lii Power and fuel ii Other direct expenses iii Note: Row can be added as per the nature of iii Dire....
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....ct Expenses 10 Duties and taxes, paid or payable, in respect of goods and services purchased li Custom duty 10i ii Counter veiling duty 10ii iii Special additional duty 10iii iv Union excise duty 10iv V Service tax 10v vi VAT/Sales tax 10vi vii Central Goods and Service Tax (CGST) 10vii viii State Goods and Services Tax (SGST) 10viii ix Integrated Goods and Services Tax (IGST) 10ix ✗ Union Territory Goods and Services Tax (UTGST) 10x xi Any other tax, paid or payable 10xi xii Total (10i+ 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 Cost of goods produced – Transferred from Manufacturing Account 11 12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6- 7-8-9-10xii-11) 12 DEBITS TO TRADING ACCOUNT 12a Turnover from Intraday Trading 12a 12bIncome from Intraday Trading - transferred to Profit and Loss account 12b Part A-P and L Ind-AS Profit and Loss Account for the financial year 2022-23 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the Companies (Indian Accounting Stand....
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....ards) Rules, 2015] 13 Gross profit transferred from Trading Account (12+12b) CREDITS TO PROFIT AND LOSS ACCOUNT 14 Other income i ii Rent Commission liii Dividend income iv Interest income lii liii iv IV Profit on sale of fixed assets V [PART II SEC. 3(i)] [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi vii Profit on sale of other investment vii viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii Profit on conversion of inventory into capital asset u/s 28(via) ix lix (Fair Market Value of inventory as on the date of conversion) Agricultural income xi Any other income (specify nature and amount) xia a |b xib C 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) 16 Freight outward 17 Consumption of stores and spare parts 18 Power and fuel 19 Rents 20 Rep....
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....airs to building 21 Repairs to machinery 22 Compensation to employees 15 16 17 18 19 20 21 li 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 22vi vii Contribution to recognised provident fund 22 vii viii Contribution to recognised gratuity fund 22 viii ix Contribution to any other fund 22ix ✗ 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 22xi li Medical Insurance 23i lii Life Insurance 23ii iii Keyman's Insurance 23iii iv Other Insurance including factory, office, car, goods, etc. 23iv lv Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v 398 399 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 24 Workmen and staff welfare expenses 25 Entertainment 26 Hospitality 27 Conference 28 Sales promotion including publicity (other....
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.... than advertisement) 29 Advertisement 30 Commission Paid outside India, or paid in India to a non-resident. other than a company or a foreign company ii To others liii Total (i + ii) 31 Royalty 24 25 26 27 28 29 lii 30iii Paid outside India, or paid in India to a non-resident. other than a company or a foreign company lii To others iii Total (i + ii) lii 31iii 32 Professional / Consultancy fees / Fee for technical services 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) 32iii 33 Hotel, boarding and Lodging 34 Traveling expenses other than on foreign traveling 35 Foreign travelling expenses 33 34 35 36 Conveyance expenses 36 37 Telephone expenses 38 Guest House expenses 39 Club expenses 40 Festival celebration expenses 41 Scholarship 37 38 39 40 41 42 Gift 42 43 Donation 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) Union excise duty 44i lii Service tax 44ii liii VAT/Sales tax 44iii iv Cess 44iv V Central Goods and Service Tax (CGST) 44v vi State Goods and Services Tax (SGST) ....
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....44vi vii Integrated Goods and Services Tax (IGST) 44vii viii Union Territory Goods and Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण ✗ Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS 45 Audit fee 46 Other expenses (specify nature and amount) 17 47 ii iii Total (i + ii) lii 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) (i1) (i2) (i3) ii 47(i1) 47i(2) 47i(3) (Rows can be added as required) (47i1+47i2+4713) Total 47i Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete 47ii address) Name of Road/ S.No. Name Flat Door/ Block No Town/ Premises/Street/ Building/ Post Village Office Area/ Locality City/ District State Country PIN Code ZIP Code Amount Rows can be ad....
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....ded as required 45 46iii iii Others (amounts less than Rs. 1 lakh) 47iii iv Total Bad Debt (47i+ 47ii + 47iii) 47iv 48 Provision for bad and doubtful debts 48 49 Other provisions 49 50 Profit before interest, depreciation and taxes [15 - (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii +32iii +33 to 43 +44x +45 + 46iii + 47iv +48 +49)] 50 51 Interest Paid outside India, or paid in India to a non-resident other. than a company or a foreign company lii To others lii Total (i + ii) 51iii 52 Depreciation and amortisation 53 Net profit before taxes (50 - 51iii - 52) 54 Provision for current tax 55 Provision for Deferred Tax 56 Profit after tax (53-54-55) 57 Balance brought forward from previous year 58 Amount available for appropriation (56+57) 59 Appropriations Transfer to reserves and surplus 52 53 54 55 56 57 58 59i lii Proposed dividend/ Interim dividend 59ii liii Tax on dividend/ Tax on dividend for earlier years 59iii 400 OTHER INFORMATION 401 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] iv Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 59iv 135 of ....
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....the Companies Act, 2013) V Any other appropriation vi Total (59i +59ii + 59iii + 59iv+59v) 60 Balance carried to balance sheet (58 - 59vi) 61 A Items that will not be reclassified to P and L 59v 59vi 60 li Changes in revaluation surplus ii Re-measurements of the defined benefit plans lii iii Equity instruments through OCI iii iv Fair value Changes relating to own credit risk of financial liabilities designated at FVTPL liv V Share of Other comprehensive income in associates and joint ventures, to the extent not to be classified to P and v L vi Others (Specify nature) vi vii Income tax relating to items that will not be reclassified to P and L vii viii Total 61A B Items that will be reclassified to P and L i Exchange differences in translating the financial statements of a foreign operation lii Debt instruments through OCI lii iii The effective portion of gains and loss on hedging instruments in a cash flow hedge liii liv Share of OCI in associates and joint ventures to the extent to be classified into P and L iv V Others (Specify nature) V Income tax relating to items that will be reclassified to P vi vi and L vii Total 62 Tota....
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....l Comprehensive Income (56+ 61A +61B) 61B 62 Part A-OI Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable) 1 Method of accounting employed in the previous year (Tick) ☠mercantile ☠cash 2 Is there any change in method of accounting (Tick) ☠Yes ☠No as per Income Increase in the profit or decrease in loss because of deviation, if any, 3a Computation Disclosure Standards notified under section 145(2) [column 11a(iii) of Schedule 3a 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 11b(iii) of Schedule3b ICDS] 4 Method of valuation of closing stock employed in the previous year (optional in case of professionals) la Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at 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) ☠C Is there any change in stock valuation method (Tick) ▾ ☠Yes ☠No d Increase in the profit or decrease i....
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....n loss because of deviation, if any, from the method of 4d valuation specified under section 145A [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A Amounts not credited to the profit and loss account, being - la the items falling within the scope of section 28 Ба 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 4e C escalation claims accepted during the previous year 5c d any other item of income 5d le capital receipt, if any Бе f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) 5f 6 Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-fulfilment of condition specified in relevant clauses- a Premium paid for....
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.... insurance against risk of damage or destruction of stocks or store [36(1)(i)] 6a b Premium paid for insurance on the health of employees [36(1)(ib)] 6b C Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise 6c 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 [36(1)(iiia)] 6e Amount of contributions to a recognised provident fund [36(1)(iv)] 6f Amount of contributions to an approved g 6g superannuation fund [36(1)(iv)] Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] 6h Amount of contributions to an approved gratuity fund [36(1)(v)] 6i 6j k Amount of contributions to any other fund 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 6k welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] Amount of bad and doubtful debts [36(1)(vii)] m Provision for bad and doubtful debts [36(1)(viia)....
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....] 61 6m n Amount [36(1)(viii)] transferred to any special reserve 6n Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] 60 Amount of securities transaction paid in respect of P 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/s6q 145(2) [36(1)(xviii)] r Any other disallowance 6r IS Total amount disallowable under section 36 (total of 6a to 6r) 6s 402 403 THE GAZETTE OF INDIA: EXTRAORDINARY Total number of employees employed by the company (mandatory in case company has recognised Provident Fund) deployed in India ii deployed outside India iii Total i ii iii [PART II SEC. 3(i)] Amounts debited to the profit and loss account, to the extent disallowable under section 37 a Expenditure of capital nature [37(1)] lb Expenditure of personal nature [37(1)] C d 7a 7b Expenditure laid out or expended wholly and exclusively 7c NOT for the purpose of business or profession [37(1)] Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published....
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.... 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 f Any other penalty or fine 7f g Expenditure incurred for any purpose which is an offence or which is prohibited by law 7g Ih Expenditure incurred on corporate social responsibility h (CSR) Amount of any liability of a contingent nature 7i Any other amount not allowable under section 37 7j k Total amount disallowable under section 37 (total of 7a to 7j) 7k Amounts debited to the profit and loss account, to the extent disallowable under section 40 Amount disallowable under section 40 (a)(i), on la account of non-compliance with the provisions of Aa Chapter XVII-B Amount disallowable under section 40(a)(ia) on b account of non-compliance with the provisions of Ab Chapter XVII-B d Amount disallowable under section 40(a)(ib) on account of non-compliance with the provisions of Ac Chapter VIII of the Finance Act, 2016 Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Ad Chapter XVII-B le Amount of tax or rate levied or assessed on the Ae basis of profits [40(a)(ii)] If Amou....
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....nt paid as wealth tax [40(a)(iia)] Af g Amount paid by way of royalty, license fee, Ag service fee etc. as per section 40(a)(iib) Ih Amount of interest, salary, bonus, commission or Ah remuneration paid to any partner or member inadmissible under section [40(b)/ 40(ba)] Any other disallowance Ai Total amount disallowable under section 40(total of Aa to Ai) Aj B. Any amount disallowed under section 40 in any preceding previous year but allowable, during the previous year 8B 19 Amounts debited to the profit and loss account, to the extent disallowable under section 40A la Amounts paid to persons specified in section 40A(2)(b) 9a Amount paid otherwise than by account payee cheque or account payee bank draft or use of lb electronic clearing system through a bank account or 9b through such electronic mode as may be prescribed, disallowable under section 40A(3) à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 404 [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] C Provision for payment of gratuity [40A(7)] 10 9c d any sum paid by the assessee as an employer for set....
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....ting 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 If 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 b C da Any sum in the nature of tax, duty, cess or fee under 10a any law Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity 10b fund or any other fund for the welfare of employees Any sum payable to an employee as bonus or commission for services rendered 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 Any sum payable as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non- deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing 10c 10d 10da Any sum payable as interest on any loan or borrowing from any scheduled bank or a CO-....
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.... operative bank other than a primary agricultural 10e credit society or a primary co-operative agricultural and rural development bank 9f If Any sum payable towards leave encashment 10f Any sum payable to the Indian Railways for the use 10g g of railway assets h Total amount allowable under section 43B (total of 10a to 10g) 10h 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 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 11d State financial corporation or a State Industrial investment corporation da any sum payable as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non- deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement ....
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....governing such loan or borrowing 11da Any sum payable as interest on any loan or borrowing from any scheduled bank or a CO- operative bank other than a primary agricultural |11e credit society or a primary co-operative agricultural and rural development bank QUANTITATIVE DETAILS 405 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] Any sum payable towards leave encashment 11f Any sum payable to the Indian Railways for the use of railway assets 11g h Total amount disallowable under Section 43B(total of 11a to 11g) 11h 12 Amount of credit outstanding in the accounts in respect of la Union Excise Duty 12a b Service tax 12b C VAT/sales tax 12c ld Central Goods and Service Tax (CGST) 12d e State Goods and Services Tax (SGST) 12e If Integrated Goods and Services Tax (IGST) 12f g Union Territory Goods and Services Tax (UTGST) 12g h Any other tax 12h li Total amount outstanding (total of 12a to 12h) 12i 13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 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 los....
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....s 15 account (net) 16 Amount of expenditure disallowed u/s 14A 16 ☠No Whether assessee is exercising option under sub-section (2A) of section 92CE (Tick) ☑ Yes 17 17 [If yes, please fill schedule TPSA] Part A - QD Quantitative details (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 3 Sales during the previous year 4 Closing stock 5 Shortage/ excess, if any (b) 6 In the case of a manufacturing concern 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 Shortage/ excess, if any 7 Finished products/By-products 2 3 4 ба 6b 6c 6d 6e 6f 6g 6h a opening stock b purchase during the previous year 7a 7b e quantity manufactured during the previous year 7c d sales during the previous year 7d le closing stock 7e Receipt and payment account of company under liquidation [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] f shortage/excess, if any à¤à¤¾à¤....
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....°à¤¤ का राजपतà¥à¤° : असाधारण Part A - OL 1 Receipt and payment account of company under liquidation Opening balance Cash in hand ii Bank 4 iii Total opening balance 2 Receipts Interest ii Dividend iii Sale of assets (pls. specify nature and amount) a b IC d Total (iiia + iiib + iiic) iv Realisation of dues/debtors lv Others (pls. specify whether revenue/capital, nature and amount) li lii 1iii 2i 2ii 2iiia 2iiib 2iiic 2iiid 2iv 2va a b 2vb C Total of other receipts (va + vb) 2vc vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc) 2vi Total of opening balance and receipts Payments Repayment of secured loan ii Repayment of unsecured loan iii Repayment to creditors iv Commission 4i 4ii 4iii 4iv 7f V Others (pls. specify) ja lb 4va 4vb C Total of other payments (4va + 4vb) 4vc vi Total payments (4i + 4ii + 4iii + 4iv + 4vc) 4vi 5 Closing balance Cash in hand ii Bank 5i 5ii iii Total of closing balance (5i + 5ii) 5iii 6 Total of closing balance and payments (4vi + 5iii) 16 406 HOUSE PROPERTY 407 THE GAZETTE OF INDIA: EXTRAORDINARY [PA....
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....RT II SEC. 3(i)] 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) Schedule HP Address of property 1 Town/City State Country PIN Code / Zip Code Is the property co-owned? Yes please enter following details) ☠No (if "YES" Assessee's percentage of share in the property % Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property II [Tick the applicableName(s) option] of PAN/Aadhaar No. of Tenant(s) (if let(Please see Note) out) Tenant(s) PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) Let out I Deemed let out II la Gross rent received or receivable or lettable value la lb The amount of rent which cannot be realized 1b C Tax paid to local authorities 1c d Total (1b+1c) 1d le Annual value (1a - 1d) le If Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f 1g h Interest payable on borrowed capital 1h Total (1g+1h) Arrears/Unrealised rent received during the year less 30% Income from house property 1 (lf – li+1j) - k Address of property....
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.... 2 12 Town/City Is the property co-owned? â˜Yes please enter following details) ☠No (if "YES" Assessee's percentage of share in the property Name of Co-owner(s) I II li 1j 1k State Country PIN Code/Zip code PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property [Tick ☑ the applicableName(s) option] of PAN/Aadhaar No, of Tenant(s) PAN/TAN/Aadhaar No. of Tenant(s) if Tenant(s) (if let(Please see note) TDS credit is claimed) out) ☠Let out ||I ☠Deemed let out II Gross rent received or receivable/lettable value (higher of the two, if let out for whole of the year, lower of the two, if let out for part of the year) 2a b The amount of rent which cannot be realized 2b C Tax paid to local authorities 2c INCOME FROM BUSINESS OR PROFESSION 4 [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण d Total (2b+2c) 2d e Annual value (2a - 2d) 2e If Annual value of the property owned (own percentage share x 2e) 2f g 30% of 2f 2g h Interest payable on borrowed capital 2h li T....
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....otal (2g+2h) || Arrears/Unrealised rent received during the year less 30% k Income from house property 2 (2f - 2i+2j) 3 Pass through income/loss if any * 2i 2j 2k 3 Income under the head "Income from house property" (1k+ 2k +3) (if negative take the figure to 2i of schedule CYLA) NOTE➤ 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 under 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) and 62(b) of Part A- P&L)/(item 53 of Part A-P and L - Ind AS) (as applicable) 2a Net profit or loss from speculative business included in 1 (enter-ve sign in case of loss) 2a 2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter-ve sign in case of loss) 2b a House property 3a b Capital gains 3b Ic Other sources Ð’Ñ Dividend ci Ð’ÑÑ– income Income/ receipts credited to profit and loss account considered under other Dividend heads of ....
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....income or chargeable u/scii income 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH other than 3cii d u/s 115BBF 3d e u/s 115BBG Ве u/s f 115BBH (net of Cost of 3f Acquisition, if any) Item No. A of Schedule VDA) 4a Profit or loss included in 1, which is referred to in section 44B/44BB/44BBA/44BBB/44AE/44D/44DA//Chapter-XII-G/ First Schedule of Income-tax Act (other than 115B) (Dropdown to be provided) 4a 4b Profit and gains from life insurance business referred to in section 115B 4b 4c Profit from activities covered under rules 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided) 4c Income 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 408 409 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] C Any other exempt income (specify nature and amount) ci ii cii iii Total (cicii) 5ciii d Total exempt income (5a + 5b + 5ciii) Balance (1-2a - 2b - 3a - 3b-3c-3d-3e - 3f-4-5d) 5d 16 A House property Expenses debited to profit and loss B account considered under other heads of income/related to income chargeable u/s C 115BB....
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....F or u/s 115BBG 7a Capital gains 7b Other sources 7c D u/s 115BBF 7d E u/s 115BBG 7e 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 19 Total (7a + 7b + 7c+7d7e+ 8a+8b) 19 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortization debited 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) (item 6 of Schedule-DEP) 12i ii Depreciation allowable under section 32(1)(i) 12ii (Make your own computation refer Appendix-IA of IT Rules) iii Total (12i+12ii) 12iii 13 Profit or loss after adjustment for depreciation (10 +11 - 12iii) 13 14 Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6s of Part A-OI) 14 15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7k of Part A-OI) 15 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of Part A-OI) 16 17 Amounts ....
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....debited to the profit and loss account, to the extent disallowable under section 40A (9f of Part A-OI) 17 18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11h of 18 Part A-OI) 19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 19 20 Deemed income under section 41\ 20 21 Deemed income under section 32AC/ 32AD/ 33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 21 33AB/ 80HHD/ 80-IA 22 Deemed income under section 43CA 22 23 Any other item of addition under section 28 to 44DB 23 24 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which company is a partner) 24 [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] 25 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock 25 (Column 3a + 4d of Part A-OI) 26 Total (14+ 15 + 16 +17 +18+1....
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....9 +20 +21+22 +23+24+25) 26 27 Deduction allowable under section 32(1)(iii) 27 28 Amount allowable as deduction under section 32AC 29 30 30 31 28 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 deductible under section 29 35 or 35CCC 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 previous year but allowable during the previous year(8B of 30 Part A-OI) Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10h of 31 Part A-OI) Any other amount allowable as deduction 32 32 33 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock 33 (Column 3b+ 4e of Part A- OI) 34 Total (27+28+29+30+31+32+33) 34 35 Income (13+26-34) 35 36 Profits and gains of business or profession deemed to be under - 1 Section 44AE (61(ii) of schedule P&L) 36i ii Section 44B 36ii liii Section 44BB 36iii liv Section 44BBA 36iv v Section 44BBB 36v vi Section 44D ....
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....36vi vii Section 44DA 36vii (item 4 of Form 3CE) viii Chapter-XII-G (tonnage) 36viii (total of col. 7 of item 10 of Form 66) ix First Schedule of Income-tax Act (other than 115B) 36ix ✗ Total (36i to 36ix) 36x 37 Net profit or loss from business or profession other than speculative and specified 37 business (36+36x) 38 Net Profit or loss from business or profession other than speculative business and specified business after applying rules 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is A38 not applicable, enter same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b| +38c38d+38e+ 38f) a Income chargeable under rule 7 38a b Deemed income chargeable under rule 7A 38b C Deemed income chargeable under rule 7B(1) 38c d Deemed income chargeable under rule 7B(1A) 38d le Deemed income chargeable under rule 8 38e If Income other than rules 7A, 7B and 8 (Item No. 37) 38f 39 Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act [4c-39 (38a+38b+38c+38d+38e)] 410 411 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. ....
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....3(i)] B Computation of income from speculative business 40 Net profit or loss from speculative business as per profit or loss account 40 41 Additions in accordance with sections 28 to 44DB 41 42 Deductions in accordance with sections 28 to 44DB 42 43 Income from speculative business) (40+41-42) (if loss, take the figure to 6xvi of schedule. CFL) B43 C Computation of income from specified business under section 35AD 44 45 Net profit or loss from specified business as per profit or loss account Additions in accordance with section 28s to 44DB 44 45 46 Deductions in accordance with sections 28 to 44DB (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 46 47 Profit or loss from specified business (44+45-46) 47 48 Deductions in accordance with section 35AD(1) 48 49 50 Income from Specified Business) (47-48) (if loss, take the figure to 7xvi of schedule CFL) C49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C50 ID Income chargeable under the head ‘Profits and gains from business or profession' (A38+B43+C49) E Intra h....
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....ead set off of business loss of current year Business income remaining Sl. Type of Business income Income of current year (Fill this column only if figure is zero Business loss set off or after set off positivel (1) i Loss to be set off (Fill this (2) (A38) (3) = (1) - (2) row only if figure is lii Income from speculative (B43) iii Income from specified (C49) liv Income from Life Insurance (4b) business u/s. 115B V Total loss set off (ii + iii) vi Loss remaining after set off (i - v) Schedule DPM 1 Block of assets 12 Rate (%) Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) Plant and machinery 15 (i) 30 40 45 (ii) (iii) (iv) Written down value on the first day of previous year DEPRECIATION ON PLANT AND MACHINERY Additions for a period of 180 days or more in the previous year Consideration or other realization during the previous year out of 3 or 4 16 17 18 Amount on which depreciation at full rate to be allowed (3 + 4-5) (enter 0, if result is negative) Additions for a period of less than 180 days in the previous year Consideration or....
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.... other realisations during the year out of 7 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 DEPRECIATION ON OTHER ASSETS [à¤à¤¾à¤— II–खणà¥à¤¡ 3 (i)] 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 (10+11+12+13+14) depreciation 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 of succession, amalgamation, demerger etc. (out of column 17) 19 Expenditure incurred in connection with transfer of asset/assets 20 Capital gains/loss under section 50 (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) à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधाà....
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....¤°à¤£ 412 Schedule DOA Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) ||1 Block of assets 2 Rate (%) 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 4 16 7 18 during the previous year out of 3 or Amount on which depreciation at full rate to be allowed (3 + 4-5) (enter 0, if result is negative) Additions for a period of less than 180 days in the previous year Consideration or other realizations during the year out of 7 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) Land Building (not including land) Furniture and Intangible Ships fittings assets Nil 5 10 40 10 25 20 (i) (ii) (iii) (iv) (V) (vi) (vii) 413 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 15 Proportionate aggregate d....
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....epreciation 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* 18 (5+8-3-4 -7 -16) (enter negative only if block ceases to exist) Written down value on the last day of previous year* (6+ 9 -12) (enter 0 if result is negative) Schedule DEP 1 Summary of depreciation on assets (Other than on assets on which full capital expenditure is allowable as deduction under any other section) Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 17i or 18i as applicable) Block entitled for depreciation @ 30 per cent (Schedule DPM - 17ii or 18ii as applicable) Block entitled for depreciation @ 40 per cent (Schedule DPM - 17iii or 18iii as applicable) Block entitled for depreciation @ 45 per cent (Schedule DPM- 17iv or 18iv as applicable) la 1b 1c 1d 12 e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d) Building (not including land) le la Block entitled for depreciation @ 5 per cent (Schedule DOA- 14ii or 15ii as applicable) 2a b Block entitled for depreciation @ 10 per cent (....
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....Schedule DOA- 14iii or 15iii as applicable) 2b Block entitled for depreciation @ 40 per cent (Schedule DOA- 14iv or 15iv as applicable) 2c d Total depreciation on building (2a+2b+2c) 2d 3 Furniture and fittings(Schedule DOA- 14v or 15v as applicable) 3 14 Intangible assets (Schedule DOA- 14vi or 15vi as applicable) 14 5 Ships (Schedule DOA- 14vii or 15vii as applicable) 5 16 Total depreciation (1e+2d+3+4+5) 16 SUMMARY OF DEPRECIATION ON ASSETS Schedule DCG Deemed Capital Gains on sale of depreciable assets 1 Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 20i) la lb Block entitled for depreciation @ 30 per cent 1b (Schedule DPM - 20ii) C Block entitled for depreciation @ 40 per cent lc (Schedule DPM - 20iii) d Block entitled for depreciation @ 45 per cent 1d (Schedule DPM - 20iii) le Total (la +1b + 1c+le) le [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] 2 Building (not including land) à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 414 a Block entitled for depreciation @ 5 per cent 2a (Schedule DOA- 17....
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....ii) b Block entitled for depreciation @ 10 per cent (Schedule DOA- 17iii) 2b C Block entitled for depreciation @ 40 per cent 2c (Schedule 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) 16 Total (1e+2d+3+4+5) 2d 3 4 5 16 Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) SI Expenditure of the nature Amount, if any, debited to Amount No referred to in section profit and loss account of allowable deduction Amount of deduction in excess of the amount debited to profit and loss account (1) (2) 35(1)(i) lii 35(1)(ii) iii 35(1)(iia) iv 35(1)(iii) lv 35(1)(iv) vi 35(2AA) vii 35(2AB) viii 35CCC ix 35CCD ✗ Total (3) (4)=(3)-(2) NOTE 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 and 5 are not applicable for residents) 1 From sale of land or building or both (fill up details separately for each property) (in case....
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.... of co-ownership, enter your share of capital gain) CAPITAL GAINS Short-term Capital Gains DD/MM/YYYY Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer la i Full value of consideration received/receivable ai lii Value of property as per stamp valuation authority aii liii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 aiii times (ai), take this figure as (ai), or else take (aii)] b Deductions under section 48 Cost of acquisition without indexation bi lii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii liv Total (bi+bii + biii) biv Balance (aiii- biv) 1c 415 13 THE GAZETTE OF INDIA: EXTRAORDINARY d Deduction under section 54D/ 54G/54GA (Specify details in item D below) e Short-term Capital Gains on Immovable property (1c - 1d) F 1d In case of transfer of immovable property, please furnish the following details (see note) Address of S.No. Name buyer(s) ofPAN/Aadhaar No.Percentage of buyer(s) share Amount property, Pin Country code code, Zip code State [PART II SEC. 3(i)] NO....
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....TE 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. From slump sale Ai 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 2b B Net worth of the under taking or division C Short-term capital gains from slump sale (2aiii-2b) 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) la Full value of consideration b Deductions under section 48 3a Cost of acquisition without indexation bi lii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i + ii + iii) biv Balance (3a - biv) 3c 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 3d dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored....
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.... (Enter positive value only) le Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) Ale A2c A3e 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 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 la In case securities sold include shares of a company other than quoted shares, enter the following details lii a Full value of consideration received/receivable in respect ofia unquoted shares lb Fair market value of unquoted shares determined in theib prescribed manner C Full value of consideration in respect of unquoted sharesic adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) Full value of consideration in respect of securities other thanaii unquoted shares [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] liii Total (ic + ii) b Deductions under se....
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....ction 48 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण aiii Cost of acquisition without indexation bi lii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii liv Total (iiiiii) biv Balance (5aiii – biv) 5Ñ 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 le 16 Short-term capital gain on securities (other than those at A3 above) by an FII (5c+5d) From sale of assets other than at A1 or A2 or A3 or A4 or A5 above A5e Ai 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. ia of unquoted shares lb Fair market value of unquoted shares determined in the lib prescribed manner lii Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of....
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.... Capitalic Gains (higher of a or b) Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) B Deductions under section 48 aiii Cost of acquisition without indexation bi lii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii liv Total (i+iiiii) biv C Balance (6aiii – biv) 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 E Deemed Short-term capital gains on depreciable assets (6 of schedule- DCG) 6e F Deduction under section 54D/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 unutilised 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? ☠Yes No ☠Not applicable. If....
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.... yes, then provide the details below SI. Previous Section under which New asset acquired/constructed year indeduction claimed in which assetthat year transferred Amount not used for new asset or remained unutilised Year in which asset Amount utilised out acquired/constructed of Capital Gains account Capital account (X) in gains 416 417 8 b THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] li 2019-20 54D/54G/54GA Amount deemed to be Short-term capital gains u/s 54D/54G/54GA, other than at 'a' Amount deemed to be Short-term capital gains (Xi + b) Pass Through Income/Loss in the nature of Short-term Capital Gain, (Fill up schedule PTI) (A8a + 48b+48c) A8 a Pass Through Income/Loss in the nature of Short-term Capital Gain, chargeable @ 15% A8a Pass Through Income/Loss in the nature of Short-term Capital Gain, chargeable @30% A8b Pass Through Income/Loss in the nature of Short-term Capital Gain, chargeable at applicable rates A8c Amount of STCG included in A1 - A8 but not chargeable to tax or chargeable at special rates in India as per DTAA Item No. A1 Sl. Amount to A8 above No. of income in which included Rate as per Whether Treaty ....
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....Country TRC Section Rate as Applicable name & Article DTAA of Code (enter NIL, obtained of I.T.per I.T.rate [lower Act Act if под of (6) or (9)] (Y/N) chargeable) (1) (2) (3) (4) (5) (6) (7) |(8) (9) (10) II la Total amount of STCG not chargeable to tax in India as per DTAA B b Total amount of STCG chargeable to tax at special rates in India as per DTAA 10 Total Short-term Capital Gain (Ale+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+ A8-A9a) Long-term capital gain (LTCG) (Sub-items 6, 7and 8 are not applicable for residents) 1 From sale of land or building or both (fill up details separately for each property) (in case of co- ownership, enter your share of Capital Gain) Long-term Capital Gains DD/MM/YYYY Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer la Full value of consideration received/receivable lai lii 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 aiii (ai), take this figure as (ai), or else take (aii)] b Deductions under section 48 Cost of acquisition bi liia Cost of....
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.... acquisition with indexation biia liib 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 (biia+biib + biii) bvi Balance (aiii- biv) lc d Deduction under section 54D/54EC/54G/54GA (Specify details in item D below) 1d Long-term Capital Gains on Immovable property (le - 1d) Ble A9a A9b A10 A7 A8 [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण In case of transfer of immovable property, please furnish the following details (see note) Address of 2 S.No. Name of buyer(s) PAN/Aadhaar No.Percentage of buyer(s) share Amount property, Pin Country code code, Zip code State NOTE Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. From slump sale Fair market value as per r....
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....ule 11UAE(2) 2ai a ii Fair market value as per rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aiii lb Net worth of the under taking or division 2b C Balance (2aiii -2b) 2c d Deduction u/s 54EC 2d 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 За 6 b Deductions under section 48 Cost of acquisition without indexation bi lii Cost of improvement without indexation bii liii Expenditure wholly and exclusively in connection with, biii transfer iv Total (bi+bii +biii) biv C LTCG on bonds or debenture - (3a-biv) From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable a Full value of consideration 4a b Deductions under section 48 Cost of acquisition without indexation bi lii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with biii transfer liv Total (bi+bii +biii) biv Long-term Capital Gains on assets at B4 (4a - biv) From sale of equity share in a company or unit of equ....
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....ity oriented fund or unit of a business trust on which STT is paid under section 112A Long-term Capital Gains on sale of capital assets at B5(Column 14 of schedule 112A) B2e B3c 4c B5 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) LTCG computed without indexation benefit B6 7 For NON-RESIDENTS- from sale of, (i) unlisted securities as per section 112(1)(c), (ii) units referred in section 115AB, (iii) bonds or GDR as referred in section 115AC, (iv) securities by FII as referred to in section 115AD In case securities sold include shares of a company other than quoted shares, enter the following details 418 419 THE GAZETTE OF INDIA: EXTRAORDINARY a Full value of consideration received/receivable in respect.. of unquoted shares lia b Fair market value of unquoted shares determined in the prescribed manner ib lii C Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capitalic Gains (higher of a or b) Full value of consideration in respect of securities other than unquoted shares iii Total (ic +....
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.... ii) aii aiii b Deductions under section 48 [PART II SEC. 3(i)] Cost of acquisition without indexation bi lii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi+bii+biii) biv C Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii-biv) B7c 18 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) B8 9 From sale of assets where B1 to B8 above are not applicable In case assets sold include shares of a company other than quoted shares, enter the following details lii a Full value of consideration received/receivable inia respect of unquoted shares b Fair market value of unquoted shares determined inib the prescribed manner C Full value of consideration in respect of unquotedic shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) Full value of consideration in respect of assets other thanaii unquoted shares iii Total (i....
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....c + ii) aiii b Deductions under section 48 Cost of acquisition with indexation bi Cost of improvement with indexation bii iii Expenditure wholly and exclusively in connection with biii transfer iv Total (bi+bii +biii) Balance (aiiibiv) biv 9c d Deduction under section 54D//54G/54GA (Specify details in item D9d below) le Long-term Capital Gains on assets at B9 above (9c-9d) 10 Amount deemed to be long-term capital gains la Whether any amount of unutilised capital gain on asset transferred during the previous year shown 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 Previous year S.no in which asset transferred Amount utilised remained unutilised New asset acquired/constructed Section under which deduction claimed in Year in which asset acquired/constructed new Amount not used for asset or out of Capitalin Capital gains Gains account account (X) 2019-20 54D//54G/54GA B9e [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : अस....
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....ाधारण b Amount deemed to be long-term capital gains, other than at 'a' Amount deemed to be long-term capital gains (Xi + b) 11 12 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 B11a2 Gain, chargeable @ 10% under sections other than 112A Pass Through Income/ Loss in the nature of Long-Term Capital, Gain, chargeable @ 20% B11b b |Amount of LTCG included in items B1 to B11 but not chargeable to tax or chargeable at special rates in India as per DTAA Item No. B1 to Sl. Amount of B11 No.income above in Country name and Code Rate as per Whether Treaty TRC Section Rate as Applicable Article DTAA of which included not chargeable) (enter NIL, ifobtained of (Y/N) I.T.per I.T.rate [lower Act Act of (6) or (9)] (1) (2) (3) (4) (5) |(6) (7) (8) |(9) (10) B10 B11 II a Total amount of LTCG not chargeable to tax in India as per DTAA B12a b Total amount of LTCG chargeable to tax at special rate....
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....s in India as per DTAA B12b 13 Total long-term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11-12a] B13 C1 Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below) C2 Income from transfer of virtual digital assets (Item No. B of Schedule VDA) C3 Income chargeable under the head "CAPITAL GAINS" (C1 + C2) Information about deduction claimed against Capital Gains C1 C2 C3 D 11 In case of deduction u/s 54D/54EC /54G/54GA give following details a Deduction claimed u/s 54D li 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 liv Amount deposited in Capital Gains Accounts Scheme before due date aiv V Amount of deduction claimed av lb Deduction claimed u/s 54EC li Date of transfer of original asset bi dd/mm/yyyy Amount invested in specified/notified bonds (not exceeding fifty lakh rupees) bii liii Date of investment iv Amount of deduction claimed Deduction claimed u/s 54G biii dd/mm/yyyy biv Date of transfer of original asset ci dd/mm/....
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....yyyy Cost and expenses incurred for purchase or construction of new| lii cii asset 420 421 E THE GAZETTE OF INDIA: EXTRAORDINARY iii Date of purchase/construction of new asset in an area other than| urban area ciii dd/mm/yyyy Amount deposited in Capital Gains Accounts Scheme before due date civ V Amount of deduction claimed CV d Deduction claimed u/s 54GA Date of transfer of original asset from urban area di dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new| asset dii iii Date of purchase/construction of new asset in SEZ diii dd/mm/yyyy liv Amount deposited in Capital Gains Accounts Scheme before due date div V Amount of deduction claimed dv Total deduction claimed (1a + 1b + 1c + 1d) E [PART II SEC. 3(i)] Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT chargeable under DTAA) Current year's capital gains remaining after set SI. Gain of current year Type of Capital (Fill this column only if Gain computed figure is positive) Short-term capital loss set off Long-term capital loss set off off |(9=1-2-3- 4-5-6-7-8) 15% 30% a....
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....pplicable rate DTAA rates 10% 20% DTAA rates 2 3 14 5 6 17 8 Loss to be set off B4c*+ (Fill this row if B5*+ figure computed is negative) (A3e*+ A4a*+ 48a *) (A5e*+(Ale*+ 48b*) B7c*+ (Ble*+ B8% A2c*+A4b*+A6g*A9b +A7*+A8c*) B2e*+B3c*+B6*+B9e*+B12b B9e* Bllal*+ B10*+ B11b*) B11a2* ii 15% (A3e*+ A4a*+ A8a *) liii Short- term 30% (A5e*+ A8b*) capital gain (Ale*+ applicable IV 42c*+A4b*+A6g* rate +A7*+A8c*) DTAA rates A9b |B4c*+ B5*+ B7c*+ vi 10% Long- term B8*+ B9e Bllal*+B11a2*) capital vii gain (Ble*+ 20% B2e*+B3c*+B6*+B9e*+ B10*+ B11b*) viii DTAA rates B12b Total loss set off (ii + iii + iv + v + vi + vii ix + viii) Loss remaining after set off (i-ix) [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 422 The figures of STCG in this table (Ale* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in....
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.... this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. F Information about accrual/receipt of capital gain Type of Capital gain / Date 2 3 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 4 value from item 5ix of schedule BFLA, if any. 5 Long-term capital gains taxable at the rate of 10% Enter value from item 5x of schedule BFLA, if any. 6 18 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 Enter value from item 5xii of rates schedule BFLA, if any. Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 15B of schedule SI, if any 16/....
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....12 16/3 to Upto 15/6 16/6 to 15/9 16/9 to 15/12 to 15/3 31/3 (i) (ii) (iii) (iv) (v) 423 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 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 Full Value Conside ration -If shares are acquire Total If the d on or Fair before Long- term Mar Bala 31.01.20 Cost ket Expen nce 18 of capita I asset Fair Valu diture (6- (Total acqui Market e of wholly 13) - was Sale- Sale sition Value S. Share/ Unit IS Acquir 0. ed 9289 capit and Total Item Name Cost acqui No. of price Value) witho per al exclusi deduc 5 of IN of the of red Shares per (4*5) ut share/u asset vely in tions LTC Co Share acqui before /Units Share index nit as as connec de /Unit If sition (7+12 G 01.02. /Unit ation on 31st per tion ) Sche shares 2018, (highe Januar secti with dule are r of 8 Acquire Lowe y,2018 on transfe of or 9) 55(2) r ITR d after r of (ac)- 6 31st 11 (4*10 Januar and 6 y, 2018 - Please enter Full Value of....
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.... Conside ration 4. (Co. Cal. (Cal. Cal. (ColL6) (Cal. Cal. (Cal. (Cal. (Col. (Cal. (Co. (Cal 1 7 Total Schedule 115AD(1)(b)(iiii)- Proviso From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A Full Value If the Consid Long eration - -If shares are Cost term capit al asset Tota 1 Fair Bala Mar Expen nce of acquire was S. Share of 2. No /Unit ISIN Acqu Code Sha ired re/ t * ER PAI Z Na d on or acqui acqui me sition Fair Marke t Value ket diture (6- Valu wholly 13) - e of the No. of Shares /Units Sale- price before red and Total Item 31st day witho ut Cost per capit befor exclusi dedu 8 of of of per e 1st share/ al index Share Januar ation acqui sition unit as vely in ctions LTC asset day /Unit y, 2018 of on 31st as conne (7+12 G ction Sche Uni (Total (high day of per Febr with dule Sale er of Januar secti uary, transf of 8 or Value 2018, y,2018 on 10 er ITR )(4*5) 9) 55(2) 6 (ac)- Lowe -If (4*1 r of shares 0) 11 are Acquir ed after 31st and 6 [à¤à....
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....¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 424 Januar y 2018 - Please enter Full Value of Consid eration. So Cal Coal Coal (Cal 6) (Cal. Stal Stal (Cal (fal (Cal (Ca Add rows Total Schedule VDA Income from transfer of Virtual Digital Assets Sl. No. Date Acquisition of Date Transfer be of Head under which income to taxed Cost of Acquisition (In case of gift; (Business/Capital Gain) a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case to previous cost owner) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) Add Rows C. Total (Sum of all Positive Incomes of Business Income in Col. 7) D. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) Schedule OS Income from other sources 1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) Dividends, Gross a i lii lb Dividend income other than (ii) Dividend income u/s 2(22)(e) Interest, Gross (bi+bii + biii + biv+bv) la ai laji 1b From Savings Bank bi lii From Deposits (Bank/ Post Office....
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..../ Co-operative) Society) bii liii From Income-tax Refund biii iv In the nature of Pass through income/Loss biy lv Others by Rental income from machinery, plants, buildings, etc., Gross lc d Income of the nature referred to in section 56(2)(x) which is chargeable to tax 1d (di ± dii ± diii ± div ± dv) Aggregate value of sum of money received without consideration di OTHER SOURCES lii In case immovable property is received without consideration, stamp duty value dii of property iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii In case any other property is received without consideration, fair market value of property div 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. 3f of Schedule BP) (Item No. C2 of Schedule CG) 425 THE GAZETTE OF INDIA: EXTRAORDINARY v In case any other property is received for inadequate consideration, fair market, value of property in excess of such consideration Dv le Any other income (please specify nature) SI. Nature....
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.... No 1 Add rows 12 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e related to sl.no.1) a Income by way of winnings from lotteries, crossword puzzles etc. 2a lb Income chargeable u/s 115BBE (bi+bii + biii + biv+ by + bvi) 2b i Cash credits u/s 68 bi ii Unexplained investments u/s 69 iii Unexplained money etc. u/s 69A iv Undisclosed investments etc. u/s 69B v Unexplained expenditure etc. u/s 69C vi Amount borrowed or repaid on hundi u/s 69D Any other income chargeable at special rate (total of ci to cxxii) Dividends received by foreign company chargeable u/sci 115A(1)(a)(i) Interest received from Government or Indian concern on cii ii foreign currency debts chargeable u/s 115A(1)(a)(ii) !!! Interest received from Infrastructure Debt Fund chargeableciii u/s 115A(1)(a)(iia) bii biii biv by bvi 2c iv Interest referred to in section 194LC(1) 115A(1)(a)(iiaa) @ 5% - chargeable u/sciv vi vii Interest referred to in Proviso to section 194LC(1) -cv chargeable u/s 115A(1)(a)(iiaa) @ 4% Interest referred to in section 194LD - chargeable u/scvi 115A(1)(a)(iiab) Distributed income being interest referred to in section cvii 194LBA - chargeable u....
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..../s 115A(1)(a)(iiac) Income from units of UTI or other Mutual Funds specified in cviii viii section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) ix Income from royalty or fees for technical services received cix from Government or Indian concern chargeable u/s 115A(1)(b)(A) & 115(1)(b)(B) ✗ Income by way of interest from bonds purchased in foreigncx currency by non-residents - chargeable u/s 115AC xi Income by way of dividend from GDRs purchased in foreignexi currency by non-residents - chargeable u/s 115AC xii Income received in respect of units purchased in foreign cxii currency by an off-shore fund-115AB(1) Income (other than dividend) received by an FII in respect of cxiii xiii securities (other than units referred to in section 115AB) chargeable u/s 115AD(1)(i) Income by way of interest received by an FII on bonds or exiv xiv Government securities referred to in section 194LD chargeable as per proviso to section 115AD(1)(i) xv Income received by non-residents sportsmen or sportscxv associations chargeable u/s 115BBA xvi Anonymous Donations in certain cases chargeable u/sexvi xvii 115PPC Income by way of royalty from ....
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....patent developed and cxvii registered in India - chargeable u/s 115BBF xviii Income by way of transfer of carbon credits chargeable u/scxviii 115BBG xix Income from royalty where agreement entered between.cxix 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act e securities other this is refered to in section (SAB) Amount [PART II SEC. 3(i)] [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] d à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण xxi Income being dividend received by a specified fund in respect cxxi of securities (other than units referred to in section 115AB) -| chargeable u/s 115AD(1)(i) xxii Income (other than dividend) received by a specified fund inexxii respect of securities (other than units referred to in section 115AB) chargeable u/s 115AD(1)(i) Pass through income in the nature of income from other sources chargeable at special rates (drop down to be provided) 2d Amou....
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....nt included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column, (2) of table below) Rate as per Whether 3 Item No. lai,1b to 1 Sl. No. Amount of income d 2a, 2c and 2d in Country name and Code Treaty Article of DTAA TRC obtained which included (enter NIL, if not chargeable) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower (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,2c & 2d) la Expenses/Deductions (Other than entered in C) b Depreciation (available only if income offered in 1c) Ba 3b C Interest expenditure on dividend u/s 57(1) (only if income offered in 1a) Ð’Ñ ci Eligible Interest expenditure u/s 57(1) - computed value 3ci ld Total 3d 4 Amounts not deductible u/s 58 5 Profits chargeable to tax u/s 59 5 6 Net Income from other sources chargeable at normal applicable rates [1(after reducing income related to DTAA portion) 3+4+5) (If negative take the figure to 4i of schedule CYLA)] 16 7 Income from other sources (other than f....
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....rom owning and maintaining race horses) (2 +6 )) (enter 6 as nil, if 7 negative) 18 Income from the activity of owning race horses a Receipts 8a lb Deductions under section 57 in relation to receipts at 8a8b only C Amounts not deductible u/s 58 8c ld Profits chargeable to tax u/s 59 8d e Balance (8a-8b+8c+8d) (if negative take the figure to 11xvi of Schedule CFL) 19 Income under the head “Income from other sources†(7 + 8e) (take 8e as nil if negative) 10 Information about accrual/receipt of income from Other Sources S. No. Other Source Income Upto 15/6 From 16/6 to 15/9 From 15/12 16/9 to From 16/12 to From 16/3 to 15/3 31/3 (i) (ii) (iii) (iv) |(v) Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) Dividend Income 12 referred in 1a(i) Dividend Income u/s 115A(1)(a)(i) @ 20% 13 (Including PTI Income) Dividend Income u/s ☠Echade: 5 PTR Be 19 426 427 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 ....
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....section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including Income) PTI THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] ☠chargeable at DTAA Schedule CYLA Details of Income after Set off of current year losses Sl.No Head/ Source of Income Income of current House property Business year (Fill this loss of the (other column only if current year set speculation income is zero or off positive) Loss Other sources loss Current than (other than loss year's or from race horses Income and amount remaining to after set off specified business loss) of chargeable the current year special rate of tax) set off of the current year set off CURRENT YEAR LOSS ADJUSTMENT 1 2 3 4 Loss to be set off i (Fill this row only, computed figure is negative) if (4 of Schedule HP) (2vi of item Eof Schedule BP) (6 of Schedule-OS) ii House property (4 of Schedule HP) iii Business (excluding Income from life insurance business u/s 115B speculation income| and income from specified business) (A38 of Schedule BP) iv Income from life insurance (3iv of item E of Sch. business u/s 115B V Speculation income BP) (3ii of item E of S....
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....ch. BP) vi vii Specified business income u/s (3iii of item E of 35AD Short-term capital taxable @ 15% viii Short-term capital taxable @30% ix X Short-term capital taxable at applicable rates Sch. BP) gain (9ii of item E of Schedule CG) gain 9ii of item E of Schedule CG) gain (9iv of item E of Schedule CG) Short-term capital gain taxable at special rates in India as per DTAA (9v of item E of Schedule CG) gain (9vi of item E of Schedule CG) Long-term capital xi taxable @10% Long-term capital xii taxable @20% gain (9vii of item E of Schedule CG) xiii Long-term capital gains taxable at special rates in viii of item E of India as per DTAA Net xiv income from other schedule CG) sources chargeable at normal (6 of Schedule OS) applicable rates 5=1-2-3-4 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 428 [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] 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 (2e of Schedule OS) India as per DTAA xvii To....
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....tal loss set off xviii Loss remaining after set-off (i - xvii) Details of Income after Set off of Brought Forward Losses of earlier years Income after set off, Brought forward Brought Schedule BFLA Sl. Head/Source of Income No. if any, of current loss set off year's losses as per 5 of Schedule CYLA) forward depreciation set off Brought forward Current year's income allowance under remaining section 35(4) set after set off off 1 2 (5ii li House property CYLA) Schedule (B/f house property loss) ii Business (excluding Income from Insurance Business speculation income and income business) (5iii of CYLA) (B/f business loss, Schedule other than speculation| from specified iii Profit and gains from life (5iv of insurance business u/s 115B iv Speculation Income or specified business loss) (B/f business loss, Schedule other than speculation| or specified business loss) Schedule (B/f normal business or speculation loss) CYLA) (5v of CYLA) (B/f normal business V Specified Business Income (5vi of CYLA) Schedule or specified business loss) vi Short-term capital taxable @ 15% gain (5vii of CYLA) Schedule (B/f short-term capital ....
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.... loss) Short-term capital vii taxable @30% Short-term capital viii taxable at applicable rates gain (5ix of CYLA) gain5viii of Schedule (B/f short-term capital CYLA) loss) Schedule (B/f short-term capital| loss) Short-term capital gain ix taxable at special rates in India as per DTAA (5x of CYLA) Schedule (B/f short-term capital loss) X Long-term capital gain taxable @ 10% (5xi of CYLA) Schedule (B/f short-term long-term loss) or capital Long-term capital gain taxable xi @ 20% 5xii of Schedule CYLA) (B/f short-term long-term capital loss) or Long-term capital gains normal applicable rates xii taxable at special rates in India as per DTAA Net income from other sources xiii chargeable at xiv Profit from owning maintaining race horses and (5xv of Schedule (B/f loss from horse CYLA) Income from other sources xv income taxable at special rates in India as per DTAA (5xvi of Schedule CYLA) races) (5xiii of Schedule CYLA) (B/f short-term long-term loss) or capital (5xiv of Schedule CYLA) BROUGHT FORWARD LOSS ADJUSTMENT 3 4 5 CARRY FORWARD OF LOSS 429 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] xvi Tot....
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....al of brought forward loss set off xvii Current year's income remaining after set off Total of 5i + 5ii + 5iii + 5iv+ 5v+5vi + 5vii + 5viii + 5ix + 5x +5xi +5xii+5xiii+ 5xiv + 5xv) Schedule CFL Details of Losses to be carried forward to future years S. Assessme Date of Filing House Loss from business other Loss No nt Year proper than loss from speculative from specified speculati specifi life Loss Loss Short-term from from capital loss Long- term Capital Loss from owning and loss maintaini ng horses race ed insuran business busine ce (DD/MM/YY ty loss business and YY) business ve Broug Amount Brought ht as forward d s loss |on forwar adjusted busines account of opting e for set for off duri taxation ng the section year 115BAA Busines S loss availabl SS busines S u/s 115B 5b 1 2 |5c=5a- 3 4 5a 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 Total of earlier year XV losses b/f Adjustme nt of above losses in Schedule BFLA (2i of Schedul (2ii of Schedule BFLA) e BFLA) (2xviii (3xviii ....
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....of Schedule CYLA) 2023-24 of (Current xvi Schedul year losses) e CYLA) (2v of (2iii of |(2iv of Schedule Schedu le Schedul e BFLA) BFLA) BFLA) 10 11 (2xiv Schedule BFLA) of (C49 of 4b of (B43 of (2x+3x+4x+(6x+7x+8 (8e Schedule Schedu Schedul 5x) of item Ex) of item Schedule BP, ifle BP, e BP, (if of Schedule E of OS, if-ve) ve) if-ve) -ve) CG) Schedule CG [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 430 xvi i Current year loss distribute d among the unit- holder (Applicab le for Investme nt fund only) Current year losses to xvii be li carried forward (xvi-xvii) Total loss Carried forward xix to future years (xiv- xv+xviii) Schedule UD Unabsorbed depreciation and allowance under section 35(4) SI No Assessment Year Depreciation Amount of brought forward Amount as Amount of Balance Allowance under section 35(4) Amount of brought Amount of Balance adjusted on depreciation set- account of unabsorbed opting for depreciation taxation off against the current yea....
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....r income carried forward to the next year forward allowance Carried unabsorbed allowance set-off forward against the to the current next section year income year 115BAA (1) (2) (3) (3a) (4) (5) (6) (7) (8) Current Assessment i Year ii iii ☠iv Total (3xvi of BFLA) (FLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit Sl. No. ICDS Amount (+) or (-) (i) I Accounting Policies (ii) (iii) 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 DETAILS OF DONATIONS 431 VII Government Grants VIII THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] 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 Borrowing Costs X Provisions, Contingent Liabilities and Contingent Assets 11a. 11b. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if positive) Total effect ....
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....of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if negative) 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 b Undertaking No.2 Total deduction under section 10AA (a+b) a (item 17 of Annexure A of Form 56F for Undertaking 1) b (item 17 of Annexure A of Form 56F for Undertaking 2) Schedule 80G Details of donations entitled for deduction under section 80G A Donations entitled for 100% deduction without qualifying limit Name and address of donee i ii iii Total iv B Donations entitled for 50% deduction without qualifying limit Name and address of donee ii iii iv Total 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 [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का रà....
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....¾à¤œà¤ªà¤¤à¥à¤° : असाधारण C Donations entitled for 100% deduction subject to qualifying limit Name and address of donee i ii iii iv Total D Donations entitled for 50% deduction subject to qualifying limit Name and address of donee i ii iii iv Total E Total donations (Aiv + Biv + Civ + Div) 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 Schedule 80GGA Details of donations for scientific research or rural development Donation in other mode Total Donation 432 Relevant clause under S. which deduction is No. claimed (drop down to be Name and address PAN of of donee Donee Amount of donation Eligible Amount of donation provided) i ii Total donation Schedule RA Donation in cash Donation in other mode Total Donation 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 PAN of Donee Eligible Amount of ....
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....donation i ii iii Total Amount of donation Donation Donation in cash in other mode Total Donation DEDUCTION U/S 80-IC DEDUCTION U/S 80-IA 433 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] Schedule 80- Deductions under section 80-IA IA Deduction in respect of profits of an al Undertaking no. 1 (item 30 of Form No. 10CCB of the undertaking) a enterprise referred to in section 80-IA(4)(i) [Infrastructure facility] a2 Undertaking no. 2 (item 30 of Form No. 10CCB of the undertaking) Deduction in respect of profits of an b undertaking referred to in section 80- IA(4)(iv) [Power] b1 Undertaking no. 1 (item 30 of Form No. 10CCB of the undertaking) b2 Undertaking no. 2 (item 30 of Form No. 10CCB of the undertaking) Deduction in respect of profits of an c1 Undertaking no. 1 (item 30 of Form No. 10CCB of the undertaking) c undertaking referred to in section 80- IA(4)(v) [Revival of power generating plant] c2 Undertaking no. 2 (item 30 of Form No. 10CCB of the undertaking) d Total deductions under section 80-IA (al + a2+ b1 + b2 + c1+ c2) Schedule 80-IB Deductions under section 80-IB Ñ al Undertaking no. 1 Deduction in the case....
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.... of undertaking which begins a commercial production or refining of mineral oil [Section 80-IB(9)] (30 of Form No. 10CCB of the undertaking) a2 Undertaking no. 2 b1 Undertaking no. 1 b Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] b2 Undertaking no. 2 Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] c1 Undertaking no. 1 c2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) d1 Undertaking no. 1 Deduction in the case of an undertaking engaged in d integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] d2 Undertaking no. 2 e Total deduction under section 80-IB (Total of al to d2) Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE al Undertaking no....
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..... 1 a Deduction in respect of undertaking located in Sikkim a2 Undertaking no. 2 b1 Undertaking no. 1 b Deduction in respect of undertaking located in Himachal Pradesh b2 Undertaking no. 2 c1 Undertaking no. 1 c Deduction in respect of undertaking located in Uttaranchal c1 Undertaking no. 2 g (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) TOTAL DEDUCTIONS [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण d Deduction in respect of undertaking located in North-East dal Undertaking no. 1 da Assam da2 Undertaking no. 2 db1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No....
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..... 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) db Arunachal Pradesh db2 Undertaking no. 2 del Undertaking no. 1 de Manipur dc2 Undertaking no. 2 dd1 Undertaking no. 1 dd Mizoram dd2 Undertaking no. 2 del Undertaking no. 1 de Meghalaya de2 Undertaking no. 2 df1 Undertaking no. 1 df Nagaland df2 Undertaking no. 2 dg1 Undertaking no. 1 dg Tripura dg2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the undertaking) (30 of Form No. 10CCB of the 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 VI-A Deductions under Chapter VI-A 1 Part B- Deduction in respect of certain payments a 80G c 80GGA Total Deduction under Part B (a+b+c+d) b 80GGB d 80GGC 2 Part C-Deduction in respect of certain incomes e 80-IA (d of Schedule 80-IA) f 80-IAB dh e g 80-IAC i 80-IBA h 80-IB (e of Schedule 80-IB) j 80-IC/80-IE (e of Schedule 80-IC/80-....
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....IE) ☠SOLJA 180LJAA Annexure to Form 1004 434 435 THE GAZETTE OF INDIA : EXTRAORDINARY (9 of Annexure to Form 10CCF) n 80LA(1A) (9 of Annexure to Form 10CCF) p 80-PA m 80LA(1) 80M-Details of distribution of o dividend as provided in e-filing utility Total Deduction under Part C (total of e to p) 3 Total deductions under Chapter VI-A (1 + 2) [PART II SEC. 3(i)] 2 3 Schedule SI Income chargeable to tax at special rates [Please see instructions) for section and rate of tax] SI No Section/Description ☑ Special rate (%) Income Tax thereon (i) (ii) 1 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares/equity oriented MF on which STT paid) 15 ☠(5vi of Schedule BFLA) 30 2 115AD (STCG for FIIs on securities where STT not paid) ☠(part of 5vii of Schedule BFLA) 3 112 proviso (LTCG on listed securities/ units without indexation) 10 ☠(part of 5xof Schedule BFLA) 10 4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) ☠(part of 5x of Schedule BFLA) 5 115AB (LTCG for non-resident on units referred in section115AB) 10 ☠(part of 5x of Schedule BFLA) SPECIAL RATES OF TAXATION 6 1....
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....15AC (LTCG for non-resident on bonds/GDR) 7 115AD (LTCG for FII on securities) 8 112 (LTCG on others) 112A (LTCG on sale of shares or units on which STT is paid) or section 115AD(1)(b)(iii)-Proviso 10 STCG chargeable at special rates in India as per DTAA ☠☠10 10 (part of 5x of Schedule BFLA) (part of 5x of Schedule BFLA) ☠20 (5xi of Schedule BFLA) ã… 10 (5x) of Schedule BFLA) ☠11 LTCG Chargeable at special rates in India as per ☠DTAA 12 115B (Profits and gains of life insurance business 13a 115AC ((Income by way of interest received by non-resident from bonds purchased in foreign currency) 13b 115AC (Income by way of Dividend received by non- resident on GDR purchased in foreign currency) ☠☠☠(part of 5ix of Schedule BFLA) (part of 5xii of Schedule BFLA) 12.50 (5iii of Schedule BFLA) 10 (part of 2cx of Schedule OS) 10 (part of 2cxi of Schedule OS) 30 (2a of Schedule OS) 14 115BB (Winnings from lotteries, puzzles, races, games etc.) 15 115BBH-Tax on Income from Virtual Digital asset A Income under head business or profession B Income under head Capital Gain ☠☠30 (3f ....
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....of Schedule BP) ☠30 (C2 of Schedule CG) 16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) ☠60 (2b of Schedule OS) [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 17 115A(1)(b)(A) and 115A(1)(b)(B) (Income of a foreign company from Royalty & Fees for Technical Services) 18 115BBF (Income from patent) 436 ☠10 (part of 2cxix of Schedule OS) a Income under head business or profession ☠b Income under head other sources ☠== 10 (3d of Schedule BP) 10 (2cxvii of Schedule OS) 19 115BBG (Income from transfer of carbon credits) a Income under head business or profession ☠10 (3e of Schedule BP) b Income under head other sources ☠10 (2cxviii of Schedule OS) 20 Income from other sources chargeable at special rates in India as per DTAA ☠ப 21 Pass Through Income in the nature of Short-term Capital Gain chargeable @ 15% ã… 15 222 22 Pass Through Income in the nature of Short-term Capital Gain chargeable @ 30% ☠30 (part of 2e of Sche....
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....dule OS) (part of 5vi of Schedule BFLA) (part of 5vii of Schedule BFLA) 23 Pass Through Income in the nature of Long-term Capital Gain chargeable @ 10% u/s 112A ☠10 (part of 5x of Schedule BFLA) 24 Pass Through Income in the nature of Long-term Capital Gain chargeable @ 20% ☠20 (part of 5xi of Schedule BFLA) 25 Pass Through Income in the nature of Long-term Capital Gain chargeable @ 10% other than section 112A ☠10 (part of 5x of Schedule BFLA) Pass through income in the nature of income from other 26 source chargeable at special rates (Drop down to be provided in e-filing utility) ☠(2d of Schedule OS) 22 27 Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) ☠10 (2cx of Schedule OS) Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 28 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act 29 Any other income chargeable at special rate (Drop down to be provided in e-filing utility) â....
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....‰ ☠50 Schedule IF Information regarding investment in unincorporated entities Number of entities in which investment is held ENTTIES IN WHICH INVESTMENT IS HELD Total (2cxix of Schedule OS) (part of 2c of Schedule OS) Name of the SI. No. entity Type of the entity PAN of the entity Whether the entity is liable for audit? (Yes/No) Whether section 92E is applicable to entity? (Yes/ No) Percentage Share Amount of share in the profit in the profit i of the entity 1 2 3 4 Total Capital balance on 31st March in the entity ii EXEMPT INCOME 437 THE GAZETTE OF INDIA: EXTRAORDINARY Schedule EI 1 Interest income Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) 3 2 i Gross Agricultural receipts (other than income to be excluded under rules 7A, 7B or 8) i ii Expenditure incurred on agriculture iii Unabsorbed agricultural loss of previous eight assessment years ii iii iv Agricultural income portion relating to rules 7, 7A, 7B(1), 7B(1A) and 8 (from| Sl. No. 39 of Sch. BP) iv V Net Agricultural income for the year (i - ii - iii + iv) (enter nil if loss) vi In case the net agricu....
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....ltural 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 (please specify) (3a+3b) Income u/s 10(23FB), 10(23FBA), 10(23FC), 10(23FCA), 10(23FE), 10(23FF), 10(4D) (Please provide details of Acknowledgement Number a and Date of Form Filed if 10(23FF) and 10(4D) is claimed) 3a Add row option and dropdown to be provided in utility b Any other Income (Specify nature) - Add row option to be provided in utility 3b 4 Income not chargeable to tax as per DTAA Sl. No. Amount of income Nature of Country name Article of income & Code DTAA Head of Income Whether TRC obtained 5 Pass through income not chargeable to tax (Schedule PTI) 6 Total (1+2+3+4+5) (Y/N) 6 [PART II SEC. 3(i)] Schedule PTI Pass Through Income details from business trust or investment fund as per section 11....
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....5UA, 115UB S.No Invested in section Name of PAN of S.No Head of 115UA/115UB business trust/ the business trust/ income Current year income Share of Current year loss Net distributed Income/ Loss 9=7-8 TDS on such amount, if any investment fund investment by fund Investment fund PASS THROUGH INCOME (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (drop down to House be provided) property ii Capital Gains A Short-term Ai Section 111A Aii Others [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण NOTE â–¶ 2. i ii Schedule MAT 1 Minimum Alternate Tax 14 2 Bii 112A Section other than 112A iii Other Sources A Dividend B Others iv Income claimed to be exempt A u/s 10(23FBB) B u/s C u/s House property Capital Gains a Short- term ai Section 111A aii Others b Long-term bi Section 112A bii Other than 112A iii Other Sources a Dividend b Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s C u/s Please refer to the instructions fo....
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....r filling out this schedule. Computation of Minimum Alternate Tax payable under section 115JB Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts ã… II of Schedule III to the Companies Act, 2013 (If yes, write 'Y', if no write 'N') If 1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act governing such company (If yes, write 'Y', if no write 'N') Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies, accounting standards and same method and rates for calculating depreciation have been followed as have been adopted for preparing accounts laid before the company at its annual general body meeting? (If yes, write 'Y', if no write ‘N') Profit after tax as shown in the Profit and Loss Account (enter item 56 of Part A-4 P and L))/(enter item 56 of Part A- P&L Ind AS) (as applicable) 5 Additions (if debited in profit and loss account) Income-tax paid or payable or its provision a including the amount of deferred tax and the 5a provision thereof 438 439 THE GAZETTE OF INDIA: EXTRAORDINARY b Reserve (except reserve under section 33A....
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....C) 5b C Provisions for unascertained liability 5c d Provisions for losses of subsidiary companies 5d je Dividend paid or proposed 5e If g Expenditure related to exempt income under sections 10, 11 or 12 [exempt income excludes 5f income exempt under section 10(38)] Expenditure related to share in income of AOP/ BOI on which no income-tax is payable as per 5g section 86 Expenditure in case of foreign company referred to in clause (fb) of explanation 1 to 5h section 115JB Notional loss on transfer of certain capital assets or units referred to in clause (fc) of explanation 5i 1 to section 115JB Expenditure relatable to income by way of royalty in respect of patent chargeable to tax u/s 5j 115BBF Depreciation attributable to revaluation of assets 5k Gain on transfer of units referred to in clause (k) of Explanation 1 to section 115JB 51 m Others (including residual unadjusted items and provision for diminution in the value of any asset) 5m 6 n Total additions (5a+5b+5c+5d+5e+5f+5g+5h+5i+5j+5k+51+5m) Deductions a b d le g h k Amount withdrawn from reserve or provisions 6a if credited to Profit and Loss account Income exempt under sections....
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.... 10, 11 or 12 6b [exempt income excludes income exempt under section 10(38)] Amount withdrawn from revaluation reserve 6c and credited to profit and loss account to the extent it does not exceed the amount of depreciation attributable to revaluation of asset Share in income of AOP/ BOI on which no 6d income-tax is payable as per section 86 credited to Profit and Loss account Income in case of foreign company referred to be in clause (iid) of explanation 1 to section 115JB Notional gain on transfer of certain capital 6f assets or units referred to in clause (iie) of Explanation 1 to section 115JB Loss on transfer of units referred to in clause 6g (iif) of Explanation 1 to section 115JB Income by way of royalty referred to in clause 6h (iig) of Explanation 1 to section 115JB Loss brought forward or unabsorbed 6i depreciation whichever is less or both as may be applicable Profit of sick industrial company till net worth 6j is equal to or exceeds accumulated losses Others (including residual unadjusted items and 6k the amount of deferred tax credited to P&L A/c) Total (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k) deductions 61 5n [PART II SEC. 3(i)] MAT CREDIT [à....
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....ाग II–खणà¥à¤¡ 3(i)] 7 8 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Book profit under section 115JB (4+ 5n - 61) Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards (Ind-AS) specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015. If yes, furnish the details below:- A. Additions to book profit under sub-sections (2A) to (2C) of section 115JB a Amounts credited to other comprehensive income 8a in statement of profit & loss under the head "items that will not be reclassified to profit and loss" ☠Yes ☠No b Amounts debited to the statement of profit & loss 8b on distribution of non-cash assets to shareholders in a demerger One fifth of the transition amount as referred to 8c C in section 115JB (2C) (if applicable) d Others (including residual adjustment) le Total additions (8a+ 8b + 8c + 8d) 8d 8e B. Deductions from book profit under sub-sections (2A) to (2C) of section 115JB f Amounts debited to other comprehensive income 8f in stateme....
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....nt of profit and loss under the head "items that will not be reclassified to profit and loss" Amounts credited to the statement of profit and 8g g loss on distribution of non-cash assets to shareholders in a demerger One fifth of the transition amount as referred to 8h in section 115JB (2C) (if applicable) Ꭵ Others (including residual adjustment) 8i Total deductions (8f+8g + 8h + 8i) 8j 9 Deemed total income under section 115JB (7+8e-9 8j) Deemed total income u/s 115JB from Units located 9a in IFSC, if any lb Deemed total income u/s 115JB from other Units (9b 9-9a) 10 Tax payable under section 115JB [9% of (9a)+ 15% of (9b)] Schedule MATC Computation of tax credit under section 115JAA 1 Tax under section 115JB in assessment year 2023-24 (1d of Part-B-TTI) 10 2 Tax under other provisions of the Act in assessment year 2023-24 (2f of Part-B-TTI) 2 3 Amount of tax against which credit is available [enter (2-1) if 2 is greater than 1, otherwise enter O 4 Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of MAT Credit Brought Forward] ....
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.... S.No Assessment Year MAT Credit (A) Gross Set-off in earlier years Balance forward (B1) (B2) MAT Credit Balance MAT Credit Utilised during the Brought Current Year |(B3)=(B2)-(B1) (C) Carried Forward (D)= (B3) - (C) 2008-09 440 441 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] liv 2011-12 V 2012-13 vi 2013-14 vii 2014-15 viii 2015-16 ix 2016-17 Χ 2017-18 xi 2018-19 xii 2019-20 xiii 2020-21 xiv 2021-22 xv 2022-23 xvi 2023-24[(Sl no 1-Sl no 2 of)-(Sl No 6c -2f of Schedule Part B-TTI, only if positive)] xvii Total 15 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xvii] 5 16 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xvii/6 Schedule- BBS Details of tax on distributed income of a domestic company on buy back of shares Description Details of 1st buy-back Details of 2nd buy-back Details of 3rd buy-back (ii) (iii) (iv) (v) Date of payments of any consideration to the 1 (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) shareholder on buy back of share Amount of TAX ON BUY BACK OF SHARES 2 3 consideration paid by the company on buy- back of sha....
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....res Amount received by the company for issue of such shares Distributed Income of the company (2-3) Additio nal income- tax @20% a payable under section Tax payable 115QA on 4 on distribut 5 Surcha ed income b rge on 'a' Health & Educati C on cess on (a+b) [à¤à¤¾à¤— II–खणà¥à¤¡ 3 ( i )] Total tax d payable (a+b+c) Interest payable under section 115QB Additional income-tax à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 442 7 and interest payable (5d +6) 8 Tax and interest paid Net payable/refundable 9 (7-8) Date 1 Date 2 Date 1 Date 2 Date 1 Date(s) of deposit of tax on distribution income (DD/MM/Y YYY) (DD/MM/Y YYY) (DD/MM/Y YYY) (DD/MM/Y YYY) (DD/MM/Y YYY) Date 2 (DD/MM/Y YYY) Name of Bank and 1 Branch 1 BSR Code 1 Serial number of ☠3 challan Amount deposited TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) 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 w....
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....hich 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) 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 Date 1 Date 2 Date 3 Date 4 Date 5 Date 6 deposit of (DD/MM/YYYY (DD/MM/YYYY (DD/MM/YYYY (DD/MM/YYYY (DD/MM/YYYY (DD/MM/YYYY tax on ) ) ) ) ) 5 as secondary adjustments section 92CE(2A) Name of 6 Bank and Branch per 7 BSR Code 8 Serial number challan of ☠deposited ASSETS TAX RELIEF FOR TAX PAID OUTSIDE INDIA INCOME FROM OUTSIDE INDIA AND TAX RELIEF 443 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] Schedule FSI Sl. Country Taxpayer Code Details of Income from outside India and tax relief (available only in case of resident) from Tax paid Tax payable on Tax outside India such Sl. Head of income Identification Number Income outside India (included in PART B-TI) relief Relevant income available under normalIndia provi....
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....sions in inarticle of DTAA if relief claimed India (e)= (c) or (du/s 90 or 90A (a) House Property Business ii Profession iii Capital Gains iv Other sources Total ii House Property Business Profession iii Capital Gains iv Other sources Total or or whichever is lower (b) (c) (d) (e) (f) NOTEâ–¶ Schedule TR Please refer to the instructions for filling out this schedule. Summary of tax relief claimed for taxes paid outside India (available only in case of resident) 1 Details of Tax relief claimed Country Code Taxpayer Identification Number Total taxes paid outside India Total tax relief available Section which relief claimed under (total of (c) of Schedule FSI in (total of (e) of Schedule FSI respect of each country) in respect of each country) (specify 90, 90A or 91) (a) (b) (c) (d) (e) Total Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part2 of total of 1(d)) Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of 3 total of 1(d)) Yes/No Whether any tax paid outside India, on which tax relief was allowed in India, has been ref....
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....unded/credited by the foreign tax authority during the year? If yes, provide the details below Assessment year in which tax relief allowed in India b Amount of tax refunded NOTE 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 day of December, 2022 SI No Country Country code name Name of Address ZIP Account Status financial of code number institu- financial Account Peak opening date tion institu- tion Closing Gross balance balance interest during the period paid/credit ed to the account during the (1) (2) (3) (4) (5) (67) (9) (10) (11) (period [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 444 " (1) Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 A2 SI Country No ....
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.... name Country code Name of Address ZIP financial of Accou Status code nt numbe Account Peak opening balance date r during the period institutio financial n institutio n Closing Gross amount balance paid/credited to the account during the period (drop down to be provided specifying nature of amount viz. interest/dividend/procee ds from sale or redemption of financial assets/ other income) (1) (i) (2) (3) (4) (5) (6) (7) (8) |(9) (10) |(11) |(12) (f) A3 SI Country No name Country code Name of Address ZIP entity of entity code of Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year ending as on 31st day of December, 2022 Closin Total gross Total gross of value of g value amount proceeds investme interest investment during| paid/credit from sale or with redemption respect to of the holding investment during the during the period period Nature Date of Initial acquirin value entity g the the Peak ed |nt the period (1) |(2) (3) (4) (5) (6) (7) |(8) |(9) (10) (11) (12) (13) (i) (ii) A4 SI Country Country Name of f....
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....inancial Address of ZIP No name code institution in which financial insurance code contract institution held 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 day of December, 2022 of The cash value or Total surrender value of amount the contract gross paid/credited with respect to the contract during the period Date contract (1) (2) (3) (4) (5) (6) (7) |(8) (9) (i) (ii) B SI Count Zip Nature Name and Nature of Date Total No ry Cod of Name e entity Address of Interest- the Entity since held and code Direct/ Beneficial owner/ Beneficiary Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 Nature of Income taxable and offered in this Income return Amou Schedule where offered Item of schedule number Income Investmen accrued t (at cost) from such Vin Interest rupees) nt (3) 2a 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) 445 ⑪ C THE GAZETTE OF INDIA: EXTRAORDINARY [PART ....
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....II SEC. 3(i)] Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 SI. Country Zip Address of Ownershi Date of Total No. Name Cod the Property p- and code e n Direct/ Beneficial Income Nature acquisitio Investment derived Income (at cost) (in from rupees) property of Income taxable and offered in this return the Amount Schedule where Item of schedule number ☠Beneficiar offered (1) 2a 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (ii) D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 SI Country Zip Nature of Ownership-Date No Name Cod Asset Direct/ and code e In Beneficial owner/ of Total Income acquisitio Investment derived (at cost) (in from the rupees) asset Nature Income of Income taxable and offered in this return Amount Schedule Item number Beneficiary where offered of schedule (1) (i) (2a) (2b) (3) (4) (5) |(6) (7) (8) (9) (10) (11) (ii) 1) E Details of account(s) in which you have signing authorit....
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....y held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 and which has not been included in A to D above. SI No Name of the Address Zip Name Institution of Account Peak Whether in of the Code the Number Balance/ income which the Instituti account Investme accrued account is held on holder If (7) is If (7) is yes, Income offered in this return yes, is Income nt during taxable in your accrued in the year hands? (in rupees) the account Amount Schedule Item number of where offered schedule (1) (2) (i) (3a) (3b) (4) (5) |(6) |(7) (8) (9) (10) (11) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor SI Country Zip Name Name Name code S Name and Date Whether If (8) is If (8) is yes, Income offered in this No Name Code and and and address of since income yes, and address address address Beneficiarie positio derived is Income of the of of n held taxable in derived trust trustees Settlor return Amount Schedule Item number of schedule where offered (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (....
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....11) (12) vour hands? from the trust [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 446 (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 If (6) is yes, Income offered in this SI Country Name and Name and address Whether return No Zip Code code of the person from whom derived Income derived Nature income of taxable in your hands? where Amount Schedule Item number of schedule offered (4) (5) (6) (7) (8) (9) (1) (2a) (i) (2b) (3) NOTE➤ Please refer to instructions for filling out this schedule SCHEDULE SH-1 SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up) If you are an unlisted company, please furnish the following details....
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....;- Details of shareholding at the end of the previous year of Number Face value Issue Price per Amount allotment of shares per share share held received Name of the Residential shareholder status Type of share in India PAN /Aadhaar No. Date Details of equity share application money pending allotment at the end of the previous year Name of Residenti al Type of share status the applicant in India ion share price PAN/Aadha Date of Number of Applicat Face value per Proposed ar No. shares applied for money received applicati on issue Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year Name of Residenti Туре the al status of sharehol in India PAN/Aad haar No. Number shares held of Face value share der per share allotm ent Issue Amount Date Date on Mode of Pric received of which cessatio e per cease to shar be e n sharehol der In case of transfer/s ale, PAN of the new sharehol der SCHEDULE SH-2 SHAREHOLDING OF START-UPS If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated....
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.... 19.02.2019, please furnish the following details of shareholding;- Details of shareholding as at the end of the previous year Name of the Category of shareholder shareholder (drop down to be provided- non-resident/ venture capital company/ venture capital fund/ specified company/ any other person) Туре of share PAN/Aadh aar No. Date of Numb Face allotment er of value shares per held share Issue Price per Paid up Share value per premiu share m share Details of share application money pending allotment as at the end of the previous year DETAILS OF ASSETS AND LIABILITIES 447 Name of Category of applicant the applicant THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] T PAN/Aadhaar y pe No. Date of Number applicat of shares ion applied for Face Propose Share valu e per Share d issue applicatio applicat price n money ion shar per premiu e share m (drop down to be provided- non- resident/ venture capital company/ of venture capital fund/ specified sh company/any other person) ar e Name of Category Typ the shareholde of sharehol e of aar no. shar PAN/Aadh Date of allotment Number Details of shar....
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....eholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year In case of transfer, Face of shares value held r der e per share Issue Price per value which ceased to Paid Date on Mode of up cessation share per be (drop shar e sharehold PAN of the new sharehold er er down to be NOTE provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) For definition of expressions- "venture capital company", "venture capital fund†and “specified company", please refer DPIIT notification dated 19.02.2019. Schedule AL-1 Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for which Schedule AL-2 is to be filled up) A Details of building or land appurtenant there to, or both, being a residential house Sl. Address No Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used (dropdown to be provided) (5) (6) (1) (2) (i) (3) (4) |│(ii) B Details of land or building or both not being in the nature of residen....
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....tial house Sl. Address No Pin code Date of acquisition (1) (2) (i) (3) (4) C Details of listed equity shares Cost of acquisition Rs. Purpose for which used (dropdown to be provided) (5) (6) Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. Type of Cost of No. of Type of Cost of shares acquisition shares shares of No. of Type Sale acquisitio shares of No. of Type considerati shares shares share n share on S S of Cost acquisition 212 P • $ ° 7 pp 10 "112 of [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण D Details of unlisted equity shares Name of company PAN Opening balance Shares acquired during the year 448 Shares transferred during the year Closing balance Issue Purchase price price per No. Date of Face of subscri- per share (in share case of sha Cost of No. acquisition shares of value (in purchase -res ption purchase /per share No. of shares case from Sale considerat lion No. of shares Cost of acq....
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....uisiti on of fresh issue) er) existing sharehold E Details of other securities F Wheth Type of securiti or er listed Opening balance Securities acquired during the year es unliste Securities transferred the year during Closing balance d No. of Sale No. of Cost of securitie considerati securiti acquisiti No. of Cost of No. securiti acquisiti securiti of es on es Date of subscripti on/ purchase Fac Issue e price of valu securit e y (in per case of shar fresh e issue) case purchase from existing Purchase price per security (in of S holder) on Details of capital contribution to other entity Name entity Amount Amount contributed withdrawn of PAN Opening balance during year the during year Amount of Closing balance profit/loss/ the dividend/ interest debited or credited during the year es Details of Loans and Advances to any other concern (If money lending is not assessee's substantial business) G Name of the PAN person on Opening Balance Amount Amoun Interest received t paid debited, if any Closing balance Rate of interest (%) H Details of motor vehicle, aircraft, yacht or other mode of transport Pa....
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....rticulars of asset Registration number Cost of acquisition of vehicle Date of acquisition Purpose for which used (dropdown to be provided) Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion Particulars of asset Quantity Cost of acquisition Date of acquisition J Details of liabilities Details of loans, deposits and advances taken from a person other than financial institution Purpose (dropdown provided) of use to be DETAILS OF ASSETS AND LIABILITIES 449 Name of the person PAN THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] Opening Balance Amount received Amount Interest Closing |Rate paid credited, balance interest if any (%) of NOTE➤ Please refer to instructions for filling out this schedule. Schedule AL-2 Assets and liabilities as at the end of the year (applicable for start-ups only) If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following information for the period from the date of incorporation upto end of the year;- Details of building or land appurtenant there to, or both, being a resid....
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....ential house acquired since incorporation A Sl. Address No. Pin code Date of acquisition Cost acquisition Rs. of Purpose for which Whether transferred on used (dropdown to be or before the end of the provided) previous year, if Yes date of transfer F (1) (2) (i) (3) (4) (5) (6) (ii) B Details of land or building or both not being a residential house acquired since incorporation Sl. Address No. Pin code Date of acquisition (7) Cost acquisition Rs. of Purpose for which Whether transferred on used (dropdown to be or before the end of the provided) previous year, if Yes date of transfer (5) (6) (7) (1) (2) (3) (4) (i) C Name of PAN person Details of Loans and Advances made since incorporation (If lending of money is not assessee's substantial business) Date on which Amount loans advances and loans has advances of Amount and been made of Whether loans Closing balance Rate and advances has as at the end of interest, if been repaid, if Yes the previous any of such year, if any date repayment D Details of capital contribution made to any other entity since incorporation Name of entity PAN |Date on which capital Amount of Amount....
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.... Amount contribution has been contribution withdrawn, profit/loss/ made if any E Details of acquisition of shares and securities Name company/entity of PAN Type of Number of Cost shares/securities shares/securities acquisition acquired of Closing balance as at the end of the if dividend/ interest previous year, debited or any credited of Date of Whether acquisition transferred, if Yes date of transfer Closing balance as at the end of the previous year, if any Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh rupees acquired since incorporation Particulars asset of Registration Cost of acquisition Date number of vehicle acquisition of Purpose for which Whether used (dropdown to be transferred, if Yes provided) date of transfer G Details of Jewellery acquired since incorporation DETAILS NOTE [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Particulars of Quantity asset Cost of acquisition Date acquisition of Purpose which used (dr....
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....opdown be provided) to H 450 for Whether Closing transferred, balance as at if Yes date the end of of transfer the previous year, if any Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired since incorporation Particulars of Quantity asset Cost of acquisition Date acquisition of Purpose which used (dropdown be provided) for Whether Closing transferred, balance as at if Yes date the end of to of transfer the previous year, if any I Details of liabilities Schedule GST OF GST Details of loans, deposits and advances taken from a person other than financial institution Name of the PAN person Opening Balance Amount received Amount paid Please refer to instructions for filling out this schedule. Interest credited, any Closing if balance Rate of interest (%) INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST Sl. No. (1) GSTIN No(s). (2) Annual value of outward supplies as per the GST return(s) filed (3) NOTE Please furnish the information above for each GSTIN No. separately Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not l....
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....iable to get accounts audited u/s 44AB) Schedule FD Currency S. No. i Payments made during the year on capital account ii Payments made during the year on revenue account Foreign Transaction iii Receipts during the year on capital account liv Receipts during the year on revenue account NOTE Please refer to instructions for filling out this schedule. Part B Part B - TI TOTAL INCOME Computation of total income 1 Income from house property (4 of Schedule-HP) (enter nil if loss) 2 Profits and gains from business or profession lii Profits and gains from business other than speculative2i business and specified business (A 38 of Schedule BP) (enter nil if loss) Profits and gains from speculative business (3(ii) of Table E2ii of Schedule BP) (enter nil if loss and take the figure to schedule CFL) Amount (in Rs.) 451 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] iii iv Profits and gains from specified business ( 3(iii) of Table E2iii Schedule BP)(enter nil if loss and take the figure to schedule CFL) Income chargeable to tax at special rates (3d, 3e, 3f & 4b of 2iv Table E of Schedule BP) Total (2i+2ii+2iii + 2iv) 3 Capital gains a Short....
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....-term i Short-term chargeable @ 15% (9ii of item E of schedule CG) ai lii 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 liv Short-term chargeable at special rates in India as per DTAA (9v of item E of Schedule CG) aiv lv Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) 3av Long-term 2v Long-term chargeable @ 10% (9vi of item E of schedule, CG) bi Long-term chargeable @ 20% (9vii of item E of schedule CG) bii liii Long-term chargeable at special rates in India as per DTAA (9viii of item E of schedule CG) biii iv Total Long-term (bi + bii + biii) (enter nil if loss) 3biv Sum of Short-term/Long-term capital gains (3av + 3biv) (enter nil if loss) Ð’Ñ d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 3d le Total capital gains (3c + 3d) Be 14 Income from other sources a Net income from other sources chargeable to tax at normal applicable rates (6 of Schedule OS) (enter nil if4a loss) Income chargeable to tax at special rate (2 of Schedule OS) 4b Income from the activity of owning and maintaining race C 4c hors....
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....es (8e of Schedule OS) (enter nil if loss) d Total (4a4b+4c) 5 Total of head wise income (1+2v+3e + 4d) 4d 5 6 Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) 6 17 Balance after set off current year losses (5 - 6) (Also total of (ii, iii, v to xv of column 5of Schedule CYLA+4b+2iv) 18 Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA) 19 Gross Total income (7-8) (Also total of (i,ii,iv to xiv of column 5 of schedule BFLA+4b+2iv) 10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 11 Deductions under Chapter VI-A 10 la Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto total of (i, ii, iv, v, viii, xiii. xiv) of column 5 of Schedule BFLA] 11a b Part-C of Chapter VI-A [2 of Schedule VI-A] Total (11a+11b) [limited upto (9-10)] 11b 11c [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 12 Deduction u/s 10AA (Total Sch. 10AA) 13 Total income (9-11c - 12) 12 13 14 Income char....
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....geable to tax at special rates (total of (i) of Schedule SI) 14 15 Income chargeable to tax at normal rates (13 - 14) 15 16 Net agricultural income(2v of Schedule EI) 16 17 Losses of current year to be carried forward (total of xviii of Schedule CFL) 18 Deemed total income under section 115JB (9 of Schedule MAT) 17 18 Part B - TTI Computation of tax liability on total income a Tax Payable on deemed total Income under section 115JB (10 of Schedule MAT) la lb Surcharge on (a) above (if applicable) 1b C Health and Education Cess @ 4%on (1a+1b) above d Total Tax Payable u/s 115JB (1a+1b+1c) Tax payable on total income lc 1d a Tax at normal rates on 15 of Part B-TI 2a b Tax at special rates (total of col. (ii) of Schedule-SI) 2b C Tax Payable on Total Income (2a + 2b) 2c d Surcharge 25% of 16(ii) of Schedule SI 2di 2g(ii) ii On [(2c) – (16(ii) of Schedule SI)] 2dii iii Total (iii) 2diii le Health and Education Cess @ 4% on (2c+2diii) 2e f Gross tax liability (2c+2diii+2e) 2f Gross tax payable (higher of 1d and 2f) 3 14 Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d) (5 of Schedule MATC) 4 5 Tax....
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.... payable after credit under section 115JAA [ (3-4)] 16 Tax relief a Section 90/90A(2 of Schedule TR) b Section 91(3 of Schedule TR) C Total (6a+ 6b) 7 ба 6b loc 7 COMPUTATION OF TAX LIABILITY Net tax liability (5-6c) (enter zero if negative) 18 Interest and fee payable a Interest for default in furnishing the return (section 8a 234A) b Interest for default in payment of advance tax (section 234B) 8b C Interest for deferment of advance tax (section 8c 234C) d Fee for default in furnishing return of income (section 234F) 8d le Total Interest and Fee Payable (8a+8b+8c+8d) Se 19 Aggregate liability (7+8e) 19 452 BANK ACCOUNT TAXES PAID (b) S. 453 10 Taxes Paid THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] a Advance Tax (from column 5 of 15A) 10a b TDS (total of column 9 of 15B) 10b C TCS (total of column 7 of 15C) 10c d 10d Self-Assessment Tax (from column 5 of 15A) e Total Taxes Paid (10a+10b+10c + 10d) 11 Amount payable (9 - 10e) (Enter if 9 is greater than 10e, else enter 0) 10e 11 12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account) 12 13 Do you have a bank....
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.... account in India (Non- Residents claiming refund with no bank account in India may select No) (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 Bank Accounts held in India Account Number ) Indicate the account in which you prefer to get your refund credited, if any (tick one account ☑ ii Note: 1) Minimum one account should be selected for refund credit 2) In case of refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the return Row can be added as required 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: No. SWIFT Code Name of the Bank Country of Location Row can be added as required 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)....
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.... 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] 15 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax SI BSR Code No (1) (2) Date of (DD/MM/YYYY) (3) ADVANCE/SELF ASSESSMENT TAX Deposit Serial Number of Challan Amount (Rs) (4) NOTE Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI |(5) IBAN ☠Yes ☠No TCS ON INCOME [à¤à¤¾à¤— II–खणà¥à¤¡ 3(i)] B à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 454 Details of Tax Deducted at Source (TDS) on Income [As per Form No. 16 A issued or Form No. 16B/16C/16D furnished by Deductor(s)] Unclaimed TDS of the current TDS credit being claimed this Corresponding TDS adhaar of the TDS brought Financial Year (TDS Year (only if corresponding Receipt No. of Deduct forward (b/f) deducted during the income is being offered for tax//withdrawals self Other SI No TDS PAN/A TAN credit relating to /other Person PAN/a person (if TDS adhaar or/ ....
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....FY 2022-23) this year not applicable if TDS is offered deducted u/s 194N) credit being carried forward [other credit No, of person as related Tenant per rule to Buyer 37BA(2)] other person Fin. Year in b/f which TDS Deduct Deducted ed own deduct hands any person as per other in Claimed in Claimed in the hands Gross Head in the hands of own hands of any other person Amou of as per rule 37BA(2) nt (if applicable) Income ed rule 37BA(2) (if applicable) (1) (2) (3) (4) (5) (6) (7) (8) (9) |(10) |(11) (12) |(13) Income TDS Income TD PAN/ S Aadhaa r No. NOTE Please enter total of column 9 in10b of Part B- TTI Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] SI TCS credit Tax Deduction PAN of Other Unclaimed No relating to and Tax Person self /other Collection person Account TCS related TCS TCS of the (if brought forward (b/f) financial credit to current TCS credit being TCS Year (TCS claimed this Year collected during the FY 2022-23) [other Number of the other person) credit being carried forward person as Collector per rule 37i(1)] in Claimed Claimed in lin own the hands of in....
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.... own the hands Fin. Year in Amount b/f Collected Collected which collected hands other hands of other any person as per rule any person as per rule 37i(1) (if applicable) 37i(1) (if applicable) (1) 2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (7)(ii) (8) TCS PAN NOTE Please enter total of column (7)(i) in 10c of Part B-TTI VERIFICATION 455 THE GAZETTE OF INDIA: EXTRAORDINARY [PART II SEC. 3(i)] |I, 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 verify it. I am holding permanent account number (drop down to be provided and I am also competent to make this return and (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 ....
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