TaxTMI 
TaxTMI 
CBDT has notified the ITR-3 Form for Assessment Year 2025–26 under the Income-tax (13th Amendment) Rules, 2025
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....cation number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification number G.S.R. 271(E), dated the 29th April, 2025. Explanatory Memorandum:- It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules. *************** NOTES:- 1. For Further Correction See Notification No. 50/2025 dated 29-05-2025 ============= Document 1 78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] INDIAN INCOME TAX RETURN (For individuals and HUFs having income from profits and gains of business or profession) (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) " FORM Assessment Year ITR-3 2025-26 Part A-GEN GENERAL (A2) Middle name (A3) Last name (A4) PAN (A1) First name PERSONAL INFORMATION (A5) Flat/Door/Block No. (A6) Name of (A14) Status (Tick) b Premises/Building/Village o Individual o HUF (A7) Road/Street/Post Office (DD/MM/YYYY) (A8) Date of Birth/Formation (A15) Date of Commencement of Business (DD/MM/YYYY) (A9) Area/locality (A16) Aadhaar Number (12 digits) (A10) Town/C....
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....iso to Section 139(1) but otherwise not required to furnish return of income? - (Tick) Yes No If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] (ci) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) Amount (Rs) (If Yes) (cii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakh for travel to a foreign country for yourself or for any other person? (Yes/No) Amount (Rs) (If Yes) (ciii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Amount (Rs) (If Yes) (civ) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) (Tick) o Yes o No (d) If revised/Defective/Modified, then enter Receipt No. and D....
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....ence during the previous year - S.No. Jurisdiction of residence Taxpayer Identification Number 1 2 (ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify - Total period of stay in India previous year (in during the days) Total period of stay in India during the 4 preceding years (in days) You are a citizen of India to India during the previous a) 182 days or more during preceding 4 years; or b) 120 days or more during preceding 4 years if the exceeds Rs. 15 lakh. [Explanation or a person of Indian origin and have come on a visit year and were in India for the previous year and 365 days or more within the the previous year and 365 days or more within the total income, other than income from foreign sources, 1(b) of section (6)(1)(c)] o You have been a non-resident 6(6)(a)] Total period of stay in India previous year (in during the days) Total period of stay in India during the 4 preceding years (in days) Residential Status in India (for HUF) (Tick applicable option) o Resident o Resident but not Ordinarily Resident o Non- resident 80 THE GAZETTE OF I....
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....n exchange? Yes No (p) Whether you are an FPI? Yes/No If yes, please provide SEBI Regn. No (q) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) LEI Number Valid upto date AUDIT INFORMATION a1 Are you liable to maintain accounts as per section 44AA? (Tick) Yes No a2 Whether assessee is declaring income only under section 44AE/44B/44BB/44AD/44ADA/44BBA/44BBC O Yes No a2i If No, whether during the year Total sales/turnover/gross receipts of business is between Rs. 1 crore and Rs. 10crores? Yes No, turnover does not exceed 1 crore No , turnover exceeds 10 crores a2ii If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover or gross receipts or on capital account like capital contributions, loans etc. during the previous year, in cash & non-a/c payee cheque/DD, does not exceed five per cent of said amount? Yes No a2iii If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loans etc., in cash & non-a/c payee cheque/DD during the previous year does n....
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....ere regular books of account are maintained, otherwise fill item 6) SOURCES OF FUNDS 1 Proprietor's fund a Proprietor's capital a b Reserves and Surplus i Revaluation Reserve bi ii Capital Reserve bii iii Statutory Reserve bili iv Any other Reserve biv V Total (bi + bii + biii + biv) by c Total proprietor's fund (a + bv) 1c 2 Loan funds a Secured loans 82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] i Foreign Currency Loans ai ii Rupee Loans A From Banks iiA B From others iiB C Total ( iiA + iiB) iiC iii Total (ai + iiC) aiii b Unsecured loans (including deposits) i From Banks bi ii From others bii iii Total (bi + bii) biii c Total Loan Funds (aiii + biii) 2c 3 Deferred tax liability 3 4 Advances From persons specified in section 40A(2)(b) of i the I. T. Act i ii From others ii iii Total Advances (i + ii) 4iii 5 Sources of funds (1c + 2c +3+4iii) 5 APPLICATION OF FUNDS 1 Fixed assets a Gross: Block 1a b Depreciation 1b c Net Block (a - b) 1c d Capital work-in-progress 1d e Total (1c + 1d) 1e 2 Investments a Long-term investments ....
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.... the cash balance 6d Part A- Manufacturing Account Manufacturing Account for the financial year 2024-25 (fill items 1 to 3 in a case where regular books of account are maintained, otherwise fill items 61 to 65 as applicable) 1 Debits to manufacturing account A Opening Inventory i Opening stock of raw-material ii Opening stock of Work in progress ii iii Total (i + ii) Aiii B Purchases (net of refunds and duty or tax, if any) B C Direct wages C 84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] D Direct expenses (Di + Dii + Diii) D i Carriage inward i ii Power and fuel iii Other direct expenses iii E Factory Overheads I Indirect wages i ii Factory rent and rates iii Factory Insurance iii iv Factory fuel and power iv v Factory general expenses v vi Depreciation of factory machinery 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 i Raw material 2i ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced - transferred to Trading Account (1F - 2) 3 Part A- Trading Trading Account....
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....ount (6- 7-8-9-10xii-11) 12 12a Turnover from Intraday Trading 12a 12b Income from Intraday Trading - transferred to Profit and Loss account 12b Profit and Loss Account for the financial year 2024-25(fill items 13 to 60 in a case where regular books of account are maintained, otherwise fill items 61 to 65 as applicable) Part A-P& L CREDITS TO PROFIT AND LOSS ACCOUNT 13 Gross profit transferred from Trading Account (12+12b) 13 14 Other income i Rent ii Commission iii Dividend income iv Interest income iv V Profit on sale of fixed assets V vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi vii Profit on sale of other investment vii viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii ix Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) ix X Agricultural income X xi Any other income (specify nature and amount) X X 86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] a xia b xib C Total (xia + xib) xic xii Total of other income (i + ii + iii + iv ....
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.... 38 Guest House expenses 38 39 Club expenses 39 40 Festival celebration expenses 40 41 Scholarship 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 ii Service tax 44ii iii VAT/ Sales tax 44iii iv Cess 44iv V Central Goods & Service Tax (CGST) 44v vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44vii viii Union Territory Goods & Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 45 Audit fee 45 46 Other expenses (specify nature and amount) i ii iii 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 lakh or more is claimed and amount) i1 47 i1 i2 47 12 i3 47 i3 i Rows can be added as required Total (47i1+47i2+47i3) 47i ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) 47ii iii Other....
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....ring system received or prescribed electronic modes received before specified date iA 89 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] B Receipts in Cash iB C Any mode other than A and B iC (ii) Presumptive Income under section 44ADA (50% of 62i, or the amount claimed to have been earned, whichever is higher) 62ii NOTE-If income is less under section 44AB than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit 63 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE SR.NO Name of Business Business code Description Registration No. of goods carriage owned/leased/ Whether hired Tonnage capacity of goods Number of months Presumptive income u/s 44AE for the goods for which goods carriage was owned/leased/hired by assessee carriage (Computed @ Rs.1000 per ton per month in carriage (in case tonnage exceeds 12MT, or else @ MT) Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (i) (1) (2) ....
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....5(2) [column XI (3) of Schedule ICDS] 3a 3b Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column XI(4) of Schedule ICDS] 3b 4 Method of valuation of closing stock employed in the previous year a 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 in loss because of deviation, if any, from the method of valuation specified under section 145A 4d e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A 4e 5 Amounts not credited to the profit and loss account, being - a the items falling within the scope of section 28 5a b the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks o....
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....come [36(1)(xv)] 6p q Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] 6q r Any other disallowance 6r S Total amount disallowable under section 36 (total of 6a to 6r) 6s 7 Amounts debited to the profit and loss account, to the extent disallowable under a Expenditure of capital nature [37(1)] 7a b Expenditure of personal nature [37(1)] 7b c Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or 7c d Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] 7d e Expenditure by way of penalty or fine for violation of any law for the time being in force 7e f Any other penalty or fine 7f g Expenditure incurred for any purpose which is an offence or which is prohibited by law 7g h Amount of any liability of a contingent nature 7h i Any other amount not allowable under section 37 7i j Total amount disallowable under section 37 (total of 7a to 7i) 7j 8 A Amounts debited to the profit and loss account, to the extent disallowable under section 40 Amount disallowable u....
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....unt disallowed under section 43B in any preceding previous year but allowable during the previous year a Any sum in the nature of tax, duty, cess or fee under any law 10a b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 10b c Any sum payable to an employee as bonus or commission for services rendered 10c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d da Any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government, in accordance with the terms and conditions of the agreement governing such loan or borrowing 10da e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co- operative bank other than a primary agricultural credit or a primary co-operative agricultural and rural development bank 10e f Any sum payable towards leave encashment 10f g Any sum payable to the Indian Railways for the use of railway assets 10g ....
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.... h Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 11h i Total amount disallowable under Section 43B (total of 11a to 11h) 11i 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax 12b c VAT/sales tax 12c d Central Goods & Service Tax (CGST) 12d e State Goods & Services Tax (SGST) 12e f Integrated Goods & Services Tax (IGST) 12f g Union Territory Goods & Services Tax (UTGST) 12g h Any other tax 12h i Total amount outstanding (total of 12a to 12h) 12i 13 Amounts deemed to be profits and gains under section 33AB or 33ABA 13 14 Any amount of profit chargeable to tax under section 41 14 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15 16 Amount of expenditure disallowed u/s 14A 16 17 Whether assessee is exercising option under subsection 2A of section 92CE Tick) Yes No [If yes, please fill schedule TPSA] 17 Any sum payable as interest on any loan or borrowing from any scheduled bank or a co- operative bank other t....
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....a) 5a b Entertainment allowance u/s 16(ii) 5b c Professional tax u/s 16(iii) 5c 6 Income chargeable under the Head 'Salaries' (4 - 5) 6 Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property) Schedule HP Town/ City Country PIN Code/ Zip Code Address of property 1 State HOUSE PROPERTY Is the property co-owned? O Yes O No (if "YES" please enter following details) Your percentage of share in the property (%) Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property I II 95 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] [Tick the applicable option] Let out Self-occupied Name(s) of Tenant(s) (if let out PAN/Aadhaar No. of Tenant(s) (Please see note) TDS PAN/TAN/Aadhaar No. of Tenant(s) (if credit is claimed) I o Deemed let out II a Gross rent received or receivable or lettable value 1a b The amount of rent which cannot be 1b c Tax paid to local authorities 1c d Total (1b + 1c) 1....
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.... g u/s 115BBH (net of Cost of Acquisition) 3g (Item No A of Schedul VDA) 4a44AD/44ADA/44AE/44B/44BB/44BBA/44BBC/44DA (drop down to be provided Profit or loss included in 1, which is referred to in section 4a 4b Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided and capture as individual line item) 4b 5 Income credited to Profit and Loss account (included in 1) which is exempt a Share of income 5a b Share of income 5b 96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] c Any other exempt income (specify i ci cii iii Total (ci + cii) 5ciii d Total exempt income (5a + 5b + 5d 6 Balance (1-2a - 2b - 3a - 3b - 3c - 3d - 3e - 3f -3g- 4a-4b-5d) 6 7 income/related Expenses debited to profit and loss account considered under other heads of to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH a Salaries 7a b House property 7b c Capital gains 7c d Other sources 7d e u/s 115BBF 7e f u/s 115BBG 7f g u/s 115BBH (other than Cost of Acquisition u/s 115BBH) 7g 8al Expenses debited to profit and loss account which relate to exempt income 8a 8b Expenses debit....
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....her expense not allowable (including income from salary, commission, bonus and interest from firms in which individual/HUF/prop. concern is a partner) 97 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 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 35 or 35CCC or 35CCD is lower than amount debited to P &L account, it will go to item 24) 28 29 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year (8B of PartA-OI) 29 30 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of PartA-OI) 30 31 Any other amount allowable as deduction 31 32 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3b + 4e of Part A- OI) 32 33 Total (27+28+29+30+31+32) 33 34 Income (13+26-33) 34 35 Profits and gains ....
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....menu) C49 D D D Income chargeable under the head 'Profits and gains from business or profession' A37+B42+C48) ii (item 4 of Form 3CE) 98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] E Intra head set off of business loss of current year Sl. Type of Business income Income of current year (Fill this column only if figure is zero or positive) Business loss set off Business income remaining after set off (1) (2) (3) = (1) - (2) i Loss to be set off (Fill this row only if figure is negative) (A37) ii Income from speculative business (B42) iii Income from specified business (C48) iv Total loss set off (ii + iii) v Loss remaining after set off (i - iv) NOTE Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head Schedule DPM Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) 1 deduction under any other Block of assets section) Plant and machinery 2 Rate (%) 15 30 40 45 (i) (ii) (iii) (iv) 3a Written down value on the first day of previous year 3b Ad....
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....t is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Total depreciation (10+11) 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) 14 Net aggregate depreciation (12- 13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/ assets 17 50 Capital gains/ loss under section (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous year (6+ 9 -12) (enter 0 if result is negative) Furniture and fittings Intangible assets 50 Capital gains/ loss under section (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Schedule DEP Summary of depreciation on assets (Other than assets ....
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....uction in excess of the amount debited to profit and loss account (4) = (3) - (2) i 35(1)(i) ii 35(1)(ii) iii 35(1)(iia) 101 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] 35(1)(iii) 35(1)(iv) V vi 35(2AA) vii 35(2AB) viii 35CCC ix 35CCD X Total 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 CAPITAL GAINS A Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents) Short-term Capital Gains 1 From sale of land or building or both (fill up details separately for each property) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai 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 1.10aiii times (ai), take this figure as (ai), ....
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....an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a STCG on transactions covered u/s 111A (A4ai + A4aii) A4a i) Where the transfer was before 23rd July 2024 A4ai ii) Where the transfer was on or after 23rd July 2024 A4aii b STCG from sale of shares not covered in sl.no. 4a or sale of debentures A4b 5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other than unquoted shares ii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bi iii Expenditure wholly and exclusively i....
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....¤œà¤ªà¤¤à¥à¤° : असाधारण a Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? o Yes o No o Not applicable. If yes, then provide the details below Sl. Previous year in which asset transferred Section under New asset acquired/constructed Amount not used for new asset or remained unutilized in Capital gains account (X) which deduction claimed in that year Previous year in which asset acquired/ constructed Amount utilized out of Capital Gains account i 2021-22 54G/54GA ii 2022-23 54B/54G/54GA iii 2023-24 54B/54G/54GA b Amount deemed to be short term capital gains u/s 54B/54G/54GA, other than at 'a' Total amount deemed to be short term capital gains (aXi + aXii +aXiii+ b) A7 8 Pass Through Income/Loss in the nature of Short-Term Capital Gain, (Fill up schedule (A8ai+A8aii + A8b + A8c) PTI) A8 ai Pass Through Income/Loss in the nature of Short-Term Capital Gain, chargeable @ 15% A8ai aii Pass Through Income/ Loss in the nature of Short-Term Capital Gain, charg....
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....on 112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024 biia iib Total cost of improvement b (a) Cost of improvement without indexation biib(a) (b) Year of improvement 104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] (c) Cost of Improvement with indexation b & c applicable only for: (A) Transfers before 23rd July 2024, or biib(c) (B) Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024 Add row iii Expenditure wholly and exclusively in connection with transfer biii Total (where transfer is before 23rd July 2024 biia + Ebiib(c) + biii; where transfer is on iv or after 23rd July 2024 bi + >biib(a) + biii) biv iva (Applicable for Residents for computational purposes under second proviso to section Total (only for the purpose of computing eiB) (biia + Ebiib(c) + biii) 112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024) biva c Balance (aiii - biv ) 1c ca Balance (aiii - biva) (Applicable for Residents for computational purposes under second proviso to section 112(....
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.... 23rd July 2024 (i) beforeWhere transfer was on or after 23rd July 2024 (ii) b 105 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] c Balance (2aiii - 2b) 20 d Deduction u/s 54EC /54F (Specify details in item D below) 2d e Long term capital gains from slump sale (2c-2d) B2e B2ei Ä®B2eii 3 From residents from sale of unlisted bonds or unlisted debenture (other than capital indexed bonds issued by Government) (applicable only where transfer was before 23rd July 2024) a Full value of consideration 3a b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance (3a - biv) 3c d Deduction under section 54F (Specify details in item D below) 3d e LTCG on bonds or debenture (3c - 3d) B3e 4(i) From coupon sale of listed securities (other than a unit) or zero- bonds as per Section 112(1) Where transfer was befor....
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....(i) Where transfer was on or after 23rd July 2024 (ii) a Full value of consideration 4a b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance (3a - biv) 4c d in Deduction under sections 54F (Specify details item D below) 4d e i. ii. Long-term Capital Gains on assets at B3 above where transfer was (3c - 3d) Before 23rd July 2024 On or After 23rd July 2024 B4(ii)e B4(ii)ei B4(ii)eii 5 From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A a 112A) LTCG u/s 112A (column 14(iii) of Schedule 5a i. Sum of column 14 where transfer was before 23rd July 2024 5ai ii. or Sum of column 14 where transfer was on after 23rd July 2024 5aii b below) eduction under sections 54F (Specify details in item D i. Where transfer was before 23rd July 2024 ii. Where transfer was on or after 23rd July 2024 5b 5bi 5bii c i. Long-term Capital Gains on sale of capital assets at B5 abov....
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.... up) Note : For serial number (iii), break up of income based on date of transfer is not required. Where transfer was before 23rd July 2024 (i) Where transfer was on or after 23rd July 2024 (ii) a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii Expenditure wholly and exclusively in iii connection with transfer biii iv Total (bi + bii +biii) biv c Balance (aiii - biv) 7c Deduction under sections /54F (Specify details in item D below) 7d (i) Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (7c - 7d)Where transfer was before....
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....er 23rd July 2024(ii) a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii i. Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition with indexation for transfer before 23rd July 2024 and without indexation for transfer on or after 23rd July 2024 bi ii Cost of improvement with indexation for transfer before 23rd July 2024 and without indexation for transfer on or after 23rd July 2024 bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii+biii) biv biv c Balance (10aiii - biv) 10c d Deduction under section 54D//54F/54G/54GA (Specify details in item D below) 10d e Long-term Capital Gains on assets at B10 above (10c- 10d) B10e B10ei B10eii ....
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.... B12 but claimed as not chargeable to tax or chargeable at special 13 rates in India as per DTAA SI. No. Amount of income B1 to B12 Item No. above in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) obtained Whether TRC (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of LTCG claimed as not chargeable to tax as per DTAA B13a b Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA B13b B(A) Capital Loss on buy back of shares on or after 01st October 2024 (Long Term Capital loss @12.5% / 10% for transactions covered u/s 115AD for Non-residents) (can be claimed only if respective Dividend income u/s 2(22)(f) is offered) B(A) 14 Total long term capital gain chargeable under I.T. Act (Ble + B2e + B3e + B4ie + B4iie + B5f + B6c + B7e + B8f + B9c + B10e + B11+ B12 - B13a+B(A)) B14 C1 Sum of Capital Gain Incomes (11ii + 11iii + 11iv + 11v + 11vi + 11vii + 11viii +11ix + 11x of table E below) C1 C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VD....
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....a)Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed ev f Deduction claimed u/s 54G i Date of transfer of original asset from urban area fi dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset fii iii Date of purchase/construction of new asset in an area other than urban area fiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date fiv (iva)Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed fv g Deduction claimed u/s 54GA i Date of transfer of original asset from urban area gi dd/mm/yyyy Cost and expenses incurred for purchase or construction of new asset gii iii Date of purchase/construction of new asset in SEZ giii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date giv (iva)Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed gv h Deduction claimed u/s 115F (for Non-Resident Indians) Date of transfer of original foreign exchange asset hi dd/mm/yyyy ii Amount investe....
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....ich is included therein, if any. The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B12) is after setoff with similar securities and 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 Upto 15/6 16/6 to 15/9 16/9 to 15/12 16/12 to 15/3 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 Short-term capital gains taxable at the rate of 15% Enter value from item 5via of schedule BFLA, if any. 2 Short-term capital gains taxable at the rate of 20% Enter value from item 5vib of schedule BFLA, if any. 3 Short-term capital gains taxable at the rate of 30% Enter value from item 5vii of schedule BFLA, if any. 4 Short-term capital gains taxable at applicable rates Enter value from item 5viii of schedule BFLA, if any. 5 Short-term capital gains taxable at DTAA rates Enter value from item 5ix of schedule BFLA, if any. 6 Long- term capital gains taxable at the rate of 10% Enter value from item 5xa of schedule BFLA, if any. 7 Long- term capital gains taxable at th....
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....hedule VDA Income from transfer of Virtual Digital Assets (Note: Details of every transaction are to be filled, wherein every 'transfer' is a transaction) S1. No. Date of Acquisition Date of Transfer Head under which income to be taxed (Business/Capital Gain) Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) Consideration Received Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 - Col. 5) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows SI. No. Share/U nit Acquire d (On or before/ after 31st Jan 2018) Share/Unit transferre d (Before/ on or after 23rd July 2024) ISIN Code Name of the Share/Unit No. of Shares/Units Sale-price per Share/Unit Full value of consideration Cost of acquisitio n without indexation (higher of 8 or 9) Cost of acquisition If the long- term capital asset was acquired before 01.02.2018, -Lower of 6 and 11 Fair Market Value per share/unit as on 31st January,2018 Total Fair Market Value of capital asset as per section 55(2)(ac) - (4*10) Expenditur e wholly and exclusively in connection with transfer Tota....
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....te value of sum of money received without consideration di ii In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii iv In case any other property is received without consideration, fair market value of property div v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) 1e Sl. No. Nature Amount 1 Family Pension 2 Income from retirement benefit account maintained in a notified country u/s 89A 3 Income from retirement benefit account maintained in a country other than notified country u/s 89A 4 Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year 5 Any specified sum received by a unit holder from a business trust during the previous year referred to in section 56(2)(xii) 6 Any sum is received, including the amount allocated by way of bonus, at any time during a previous year, under a life i....
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....- chargeable u/s 115A(1)(a)(iiac) dvi vii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) dvii viii Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B) dviii ix Income by way of interest on bonds purchased in foreign currency by non- residents - chargeable u/s 115AC dix x Income by way of dividend on GDRs purchased in foreign currency by non- residents - chargeable u/s 115AC dx xi Income by way of dividends from GDRs purchased in foreign currency by residents - chargeable u/s 115ACA dxi xii Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) dxii xiii Income by way of interest received by an FII Jon bonds or Government securities referred to in section 194LD - chargeable as per proviso to section 115AD(1)(i) dxiii xiv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA dxiv Income from units of UTI or other Mutual Funds specified in ....
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....(enter NIL, if not chargeable) Whether TRC obtained (Y/N) (4) (5) (6) (7) (9) (10) Deductions under section 57 (other than those relating to income chargeable at special 3 rates under 2a, 2b, 2d, 2e & 2f) a(i) Expenses / Deductions other than entered in "C" (in case of other than family pension) 3a(i) a(ii) Deduction u/s 57(iia) (in case of family pension only) 3a(ii) b Depreciation (available only if income offered in 1.C of "Schedule OS") 3b C Interest expenditure on dividend u/s 57(1)(Available only if income offered in 1a(i) and/ or 1a(ii)) 3c ci Eligible Interest expenditure u/s 57(1) - computed value 3ci d Total 3d 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 5 5a Income claimed for relief from taxation u/s 89A 5a 6 Net Income from other sources chargeable at normal applicable rates (1 (after reducing income related to DTAA portion) - 3 + 4 + 5-5a) (If negative take the figure to 4i of schedule CYLA) 6 7 Income from other sources (other than from owning race horses) (2 +6 ) (enter 6 as nil, if negative) 7 8 Income from the activity of owning and maintaining race horses a Receipts 8a Deduct....
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....ing race horses) of the current year set off Current year's Income remaining after set off 1 2 3 4 5=1-2-3-4 i Loss to be set off (Fill this row only if computed figure is negative) (3 of Schedule -HP (2v of item E of Schedule BP) (6 of Schedule-OS) ii Salaries (6 of Schedule S) iii House property (3 of Schedule HP) iv Income from Business (excluding speculation profit and income from specified business) or profession (A37 of Schedule BP) v Speculative Income (3ii of item E of Schedule BP) vi Specified Business Income (3iii of item E of Schedule BP) viia Short-term capital gain taxable @ 15% (11ii of item E of Schedule CG) viib Short-term capital gain taxable @ 20% ( 11iii of item E of Schedule CG) viii Short-term capital gain taxable @ 30% (11iv of item E of Schedule CG) ix Short-term capital gain taxable at applicable rates (11v of item E of Schedule CG) x Short-term capital gain taxable at special rates in India as per DTAA (11vi of item E of Schedule CG) xia Long term capital gain taxable @ 10% (11vii of item E of Schedule CG) xib Long term capital gain taxable @ 12.5% (11viii of item E of Schedule CG) xii Long term capital gain ta....
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....) (B/f short-term or long- term capital loss) xb Long-term capital gain taxable @ 12.5% (5xib of schedule CYLA) (B/f short-term or long- term capital loss) xi Long term capital gain taxable @ 20% (5xii of Schedule CYLA) (B/f short-term or long- term capital loss) xi Long term capital gains taxable at special rates in India as per DTAA (5xiii of Schedule CYLA) (B/f short-term or long- term capital loss) xiii Net income from other sources chargeable at normal applicable rates (5xiv of Schedule CYLA) xiv Profit from owning and maintaining race horses (5xv of Schedule CYLA) (B/f loss from horse races) XV Income from other sources taxable at special rates in India as per DTAA (5xvi of Schedule CYLA) xvi|2v Total of brought forward loss set off (2ii + 2iii + 2iv + + 2via _ 2vib + 2vii +2viii + 2ix + 2xa + 2xb + 2xi + 2xii + 2xiv) Total of brought forward loss set off (2ii + 2iii + 2iv + + 2via _ 2vib + 2vii +2viii + 2ix + 2xa + 2xb + 2xi + 2xii + 2xiv) xvi|2v Current year's income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5via+5vib + 5vii + 5viii + 5ix + xvii 5xa+5xb + 5xi +5xii + 5xiii+ 5xiv + 5xv) Schedule CFL Details of Lo....
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....e in profit (Rs.) Net effect (Rs.) (1) (2) (3) (4) (5) I Accounting Policies II Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) III Construction Contracts IV Revenue Recognition V Tangible Fixed Assets VI Changes in Foreign Exchange Rates VII Government Grants VIII 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 XI. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) VI IX X XI. Deduction under section 10AA Schedule 10AA Deductions in respect of units located in Special Economic Zone DEDUCTION U/S 10AA Sl Undertaking Assessment year in which unit begins to manufacture/produce/provide services Sl Amount of deduction a Undertaking No.1 a (item 17 of Annexure A of Form 56F for Undertaking 1) b Undertaking No.2 b (item 17 of Annexure A of Form 56F for Undertaking 2) c Total deduction under section 10AA (a ....
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....TTE OF INDIA : EXTRAORDINARY Schedule 80DD Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability Nature of disability Type of dependent PAN of the dependent Aadhaar of the dependent Date of filing of Form 10IA Ack. No. of Form 10IA filed Ack No of Form as per Rule 11A(2)(ii) (if available) UDID Number (If available) Amount 1. Dependent person with disability 2. Dependent person with severe disability 1. Spouse 2. Son 3. Daughter 4. Father 5. Mother 6. Brother 7. Sister 8. Member of the HUF (in case of HUF) Schedule 80U Details of deduction in case of a person with disability Nature of disability Date of filing of Form 10IA Ack. No. of Form 10IA filed Ack No of Form as per Rule 11A(2)(ii) (if available) UDID Number (If available) Amount 1. Self with disability 2. Self with severe disability Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] Schedule RA Name and address of done PAN of Donee Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation i iji Tota....
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....rtaking no. 1 (30 of Form 10CCB of the af2 Undertaking no. 2 (30 of Form 10CCB of the ag Tripura ag1 Undertaking no. 1 (30 of Form 10CCB of the ag2 Undertaking no. 2 (30 of Form 10CCB of the Total deduction for undertakings located in North-east (total of aal to ag2) ah ah b Total deduction under section 80-IE (ah) Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUCTIONS 1 Part B- Deduction in respect of certain payments a 80C (Details are to be filled in the dropdown to be provided in the e-Filing utility) b 80CCC (Details are to be filled in the drop down to be provided in e- filing utility) c 80CCD(1) (Details are to be filled in the drop down to be provided in e-filing utility) d 80CCD(1B) (Details are to be filled in the drop down to be provided in e-filing utility) e 80CCD(2) (Details are to be filled in the drop down to be provided in e- filing utility) f 80D (Details are to be filled in the drop down to be provided in e-filing utility) g 80DD h 80DDB (Details are to be filled in the drop down to be provided in e-filing utility) i 80E(Details are to be filled in the drop down to be provided in e-filing utility) j 80EE (D....
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....of tax against which credit is available [enter (2 -1) if 2 is greater than 1, otherwise enter 0] 3 4 Utilization of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward) S. Assessment Year (A) AMT Credit AMT Credit Utilized during the Current Assessment Year (C) Balance AMT Credit Carried Forward (D)=(B3)-(C) No. Gross (B1) Set-off in earlier assessment years (B2) Balance brought forward to the current assessment year (B3) = (B1) - (B2) i 2013-14 ii 2014-15 iii 2015-16 iv 2016-17 v 2017-18 vi 2018-19 127 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण vii 2019-20 viii 2020-21 ix 2021-22 x 2022-23 xi 2023-24 xii 2024-25 xiii Current AY (enter 1 - 2, if 1>2 else enter 0) xivi Total 5 Amount of tax credit under section 115JD utilized during the year [total of (C)] item no 4 5 6 Amount of AMT liability available for credit in subsequent assessment years (D....
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....C (Income by way of Dividend received by non-resident from GDR purchased in foreign currency) C 10 (part of 2d of Schedule OS) Special rate (%) 20 (as reduced by B4(i)(h) of Schedule CG if any) of Schedule (part of 5xt BFLA) 128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 8a 115ACA (LTCG for an employee of specified company on GDR) [where transfer was before 23rd July 2024 as applicable] 10 (part of 5xd of Schedule BFLA) 8b 115ACA (LTCG for an employee of specified company on GDR) [ where transfer was on or after 23rd July 2024 as applicable] 12.5 (part of 5xL of Schedule BFLA) 9 115AD (LTCG for FIIs on securities) 10 (part of 5xd of Schedule BFLA) 10a 115E (LTCG for non-resident Indian on foreign exchange asset) [where transfer was before 23rd July 2024 as applicable] 0 10 (part of 5xd of Schedule BFLA) 10b 115E (LTCG for non-resident Indian on foreign exchange asset) [where transfer was on or after 23rd July 2024 as applicable] 12.5 (part of 5x4 of Schedule BFLA) 11a 112 (LTCG on others) [where transfer / event was before 23rd July 2024 as applicable] 20 (5xi of Schedule BFLA 11b 112 (LTCG on others) [where tran....
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....ome in the nature of Short Term Capital Gain chargeable @ 30% 30 (part of 5vi of Schedule BFLA) 24a Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s. 112A 10 (part of 5xd of Schedule BFLA) 24b Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% u/s 112A 12.5 (part of 5x4 of Schedule BFLA) 25a Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s. other than section 112A 10 (part of 5xd of Schedule BFLA 25b Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% under sections other than u/s 112A 0 12.5 (part of 5x4 of Schedule BFLA) 26 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20% 20 (part of 5xt of Schedule BFLA) 27 Pass through income in the nature of income from other source chargeable at special rates (Drop down to be provided in e-filing utility) 0 (2e of Schedule OS) 28 Any other income chargeable at special rate (Drop down to be provided in e-filing utility) (2d of Schedule OS) Schedule IF Information regarding partnership firms in which you are partner Number of firms in which you are partner WHIC....
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....) (8) (9) (10) 1. (drop down to be provided) i House property Capital Gains a Short term a1 Section 111A b Long term b1 Section 112A B2 Sections 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 2. i House property ii Capital Gains A Short term a1 Section 111A B Long term b1 Section 112A b2 Sections other than 112A iii Other Sources 1 Dividend 2 Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s c u/s Please refer to the instructions for filling out this schedule. NOTE â–º 131 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility ADJUSTMENTS 92CE(2A) 1 Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustmen....
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....l Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4 Yes/No 132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] a Amount of tax refunded b Assessment year in which tax relief allowed in India NOTE â–º Please refer to the instructions for filling out this schedule. a Schedule FA Details of Foreign Assets and Income from any source outside India A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2024 DETAILS OF FOREIGN Sl NoCountr y name Country code Name of financial institution Address of financial institutio n ZIP code Account number Status Account opening date Peak balance during the period Closing balance Gross interest paid/credite d to the account during the period (1) (2) (3) (4) (5) (6) (7) (8) (10) (11) (12) (i) (ii) A2 Details of Foreign Custodial Accounts held (including any....
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....¤œà¤ªà¤¤à¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] (i) (ii) C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2024 SI No Country Name and code ZIP Code Address of the Property |Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisition Total Investment (at cost) (in rupees) Income derived from the property Nature of Income Income taxable and offered in this return Amount Schedul e where offered Item number of schedule 1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) Address of the Property |Ownership- Direct/ Beneficial owner/ Beneficiary D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year Details of any other Capital Asset held (including any beneficial interest) at any time during the year ending as on 31st December 2024 SI No Country Name and code ZIP Code Nature of Asset Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisition Total Investment (at cost) (in rupees) Inc....
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....me and code ZIP Code Name and address of the person from whom derived Income derived Nature of income Whether taxable in your hands? If (6) is yes, Income offered in this return Amoun t Schedul e where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (i) (ii) Schedul e where offered Item number of schedule NOTE Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in India on a business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not mandatory to be reported in this schedule if no income is derived from that asset during the current previous year. 134 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Schedule 5A Information regarding apportionment of income between spouses governed by Portuguese Civil Code Name of the spouse PAN/Aadhaar No. of the spouse Whether books of account of spouse is audited u/s 44AB or under any other provisions Yes/No (other than u/s 92E) of this Act or under any other Acts? or Whether your spouse is a partner of a firm whose accounts are requir....
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....nformation related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) on received from employer, being an eligible start-up referred to in section 80-IAC DETAILS S1. No. Assessment Year Amount of Tax deferred brought forward Has any of the following events occurred during the previous year relevant to current assessment year Balance amount of tax deferred to be carried forward to be next Assessment years Col (3-7) Such security equity sold (i)Fully (ii)Partly (iii)Not Specify amount attributed sale out of (Details provided utility) shares the date and to Col 3 specified or sweat were sold of tax such to be as per Ceased to be the employee of the employer who allotted or transferred such specified security sweat equity share? o Yes o No If yes, specify date Forty-eight months have expired from the end of the relevant assessment year in which specified security or sweat equity shares referred to in the said *clause were allotted. If yes, specify date Amount of tax payable in the current Assessment Year (to be populated from col. 3 or 4 as the case maybe) 1 2 3 4 5 6 7 8 1 2021-22 S1. No. 8 of Schedule ESOP for last year 2 20....
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....chedule CG) biii iv Total Long-term (bia +bib + bii+biii) (enter nil if loss) 4biv c Sum of Short-term/Long-term capital gains (4av+4biv) (enter nil if loss) 4c d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 4d e Total capital gains (4c + 4d) 4e 5 Income from other sources a Net income from other sources chargeable to tax at normal applicable rates (6 of Schedule OS) (enter nil if loss 5a b Income chargeable to tax at special rates (2 of Schedule OS) 5b c race Income from the activity of owning and maintaining horses ( 8e of Schedule OS) (enter nil if loss) 5c d Total (5a + 5b + 5c) (enter nil if loss) 5d 6 Total of head wise income (1 + 2 + 3v +4e +5d) 6 7 Losses of current year to be set off against 6 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) 7 8 Balance after set off current year losses (6 - 7) (total of serial number (ii) to (xvi) column 5 of Schedule CYLA+5b+3iv) 8 Income from the activity of owning and maintaining horses ( 8e of Schedule OS) (enter nil if loss) 137 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤....
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....income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC (3-3b) 3a 3b Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC 3b 3c Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule Tax deferred on ESOP) 3c 4 Credit under section 115JD of tax paid in earlier years (applicable if 21 is more than 1d) (5 of Schedule AMTC) 4 5 Tax payable after credit under section 115JD (3a +3c - 4) 5 6 Tax relief 138 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] a Section 89 (Please ensure to submit Form 10E to claim this relief) 6a b Section 90/ 90A ( 2 of Schedule TR) 6b c Section 91 ( 3 of Schedule TR) 6c d Total (6a + 6b+ 6c) 6d 7 Net tax liability (5 - 6d) (enter zero if negative) 7 8 Interest and fee payable a Interest for default in furnishing the return (section 8a b Interest for default in payment of advance tax (section 234B) 8b c Interest for deferment of advance tax (section 234C) 8c d Fee for default i....
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....etails below: Identification No. of TRP Name of TRP Counter Signature of TRP If TRP is entitled for any reimbursement from the Government, amount thereof 16 TAX PAYMENTS 17 A Details of payments of Advance Tax and Self-Assessment Tax ADVANCE/ SELF ASSESSMENT TAX SI No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) |(1) (2) (3) (4) (5) i ii iii iv Enter the totals of Advance tax and Self-Assessment tax in Sl. No. 10a & 10d of Part B-TTI NOTE Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)] B SALARY SI No Tax Deduction Account Number (TAN) of the Employer Name of the Employer Income chargeable under Salaries Total tax deducted (1) (2) (3) (4) (5) I TDS ON II NOTE Please enter total of column 5 in 10b of Part B-TTI C Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C /16D/16E furnished by Deductor(s) ] SI No TDS credit relating to self /other person [spouse as per section 5A/other person as per rule 37BA(2)] PAN/Aadhaar No. of Other Person (if TDS credit related to other person) TAN of the Deductor/....