TaxTMI 
TaxTMI 
TaxTMI 
CBDT has notified the ITR-5 Form for Assessment Year 2025–26 under the Income-tax (Fourteenth Amendment) Rules, 2025.
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....30th 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. 51/2025 dated 29-05-2025 ============= Document 1 INDIAN INCOME TAX RETURN [For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7] (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) Assessment Year " FORM ITR-5 2025-26 Part A- GENGENERAL PERSONAL INFORMATION(A1) Name(A2) PAN (A3) Is there any change in the name? If yes, please furnish the old name(A4) Limited Liability Partnership Identification Number (LLPIN) issued by MCA, if applicable (A7) Flat/Door/Block No(A8) Name of Premises/Building/Village(A5) Date of formation (DDMMYYYY) (A6) Date of commencement of business (DD(/MM/YYYY) (A9) Road/Street/Post Office(A10) Status (firm-1sub-status- Partnership Area/Locality Firm, LLP, local authority-2, AOP/BOI- 3 sub-status- other cooperative bank, other cooperative society, society registered under society registration Act, 1860 or any other Law correspond....
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....-26 (c) Not Applicable for AY 2024-25 as there was no business income. 2c. Do you wish to opt out of New Tax Regime for current assessment year Yes No (If 'Yes', please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26) Note- Option under section 115BAC(6) should be exercised in Form 10IEA on or before the due date for filing return u/s 139(1). 2B. (Set B) Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is "No") Yes No (dii)Have you opted for tax regime u/s 115BAD? Yes No If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of Form 10-IF & acknowledgment number. (diii)If "No", Option for current assessment year INot opting Dopting it now. If "opting it now", please furnishDate of filing of form 10-IF DD/MM/YYYYAcknowledgement number: 69 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (div)If you are a new manufacturing cooperative society, whether you were required to furnish the return of income mandatorily u/s 139(1....
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....res transferred during the yearClosing balance No. of shar esCost of acquisi tionNo. of shar esDate of subscri ption / purcha seFace value per shareIssue price per share (in case of fresh issue)Purcha se price per share (in case of purcha se from existin g shareh older)No. of sharesSale conside rationNo. of share SCost of acquisit ion 70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 1a1b2345678910111213 (s)Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) LEI Number Valid upto date AUDIT INFORMATIONa1Whether liable to maintain accounts as per section 44AA? (Tick) Yes No a2Whether assessee is declaring income only under section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBC (Tick) ] Yes No a2iIf No, whether during the year Total sales/turnover/gross receipts of business is between Rs.1 crore and Rs.10 crores? (Tick) Yes No turnover does not exceed 1 crore turnover exceeds 10 crores a2iiIf Yes is selected at a2i, 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 payee cheque/DD does not....
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.... Yes, provide the details in respect of admitted / retired partners. SI.Name of the Partner/ memberAdmitte d/Retire dPANDate of admission/retire mentRemuneration paid / payable in case of retiring partner (in the case of a firm)Percentage of share (if determinate) INFORMATION1. 2. No Yes B Is any member of the AOP/BOI/executor of AJP a foreign company? (Tick) C If Yes, mention the percentage of share of the foreign company in the AOP/BOI/executor of AJP Whether total income of any member of the AOP/BOI/executor of AJP (excluding his share from such association or body or executor of AJP) exceeds the maximum amount which is not chargeable to tax in the case of that member? (Tick) D No Yes Particulars of persons who were partners/members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust or executors in the case of estate of deceased / estate of insolvent as on 31st day of March, 2025 or date of dissolution E PARTNERS/S. No.Name and AddressPercenta ge of share (if determin ate)PANAadhaar NumberDesignated Partner Identificati on Number, in case partner in LLPStatus (see instructions)Rate of Interest on CapitalRemun eration paid/ payable (1)(2)(3)(4)(5)(6)....
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.... 40A(2)(b) of the I. T. ActiiB C From othersiiC D Total Rupee Loans (iiA + iiB + iiC)iiD iii Total unsecured loans (bi + iiD)Biii C Total Loan Funds (aiii + biii)2c 3Deferred tax liability3 4Advances iFrom persons specified in section 40A(2)(b) of the I. T. Acti iiFrom others iiiTotal Advances (i + ii)4iii 5Sources of funds (1c + 2c +3 + 4iii)5 APPLICATION OF FUNDSBApplication of funds 1Fixed assets AGross: Block1a BDepreciation1b CNet Block (a - b)1c DCapital work-in-progress1d ETotal (1c + 1d)1e 2Investments ALong-term investments i Investment in propertyi 73 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण ii Equity instruments A Listed equitiesiiA B Unlisted equitiesiiB C TotaliiC iii Preference sharesiii ivGovernment or trust securitiesiv vDebenture or bondsV viMutual fundsvi viiOthersvii viii Total Long-term investments (i + iiC + iii + iv + v + vi + vii)laviii B Short-term investments iEquity instruments A Listed equitiesiA B Unlisted equitiesiB 0 TotaliC ii Preference sharesii iiiGovernment or trust securitiesiii ivDebenture or bondsiv V....
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....ntained, furnish the following information as on 31st day of March, 2025, in of business or profession 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 62 to 66 as applicable) 1Debits to Manufacturing Account AOpening Inventory iOpening stock of raw-materiali 75 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण iiOpening stock of Work in progressii iiiTotal (i + ii)Aiii BPurchases (net of refunds and duty or tax, if any)B CDirect wagesC DDirect expenses (Di + Dii + Diii)D iCarriage inward iiPower and fuel iiiOther direct expenses EFactory Overheads iIndirect wages iiFactory rent and rates= iiiFactory Insuranceiji ivFactory fuel and poweriv VFactory general expensesV viDepreciation of factory machineryvi viiTotal (i+ii+iii+iv+v+vi)Evil FTotal of Debits to Manufacturing Account (Aiii+B+C+D+Evii)F 2Closing Stock iRaw material2i iiWork-in-progress2ii Total (2i +2ii)2 3Cost of Goods Produced - transferred to Trading Ac....
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.... Part A-P& L CREDITS TO PROFIT AND LOSS ACCOUNT13Gross profit transferred from Trading Account (12+12b)13 14Other income iRenti iiCommission iiiDividend income ivInterest incomeiv vProfit on sale of fixed assetsv viProfit on sale of investment being securities chargeable to Securities Transaction Tax (STT)vi viiProfit on sale of other investmentvii viiiGain (loss) on account of foreign exchange fluctuation u/s 43AAviii ixProfit on conversion of inventory into capital asset u/s 28(via) (FMV of inventory as on the date of conversion)ix x Agricultural incomex xi Any other income (specify nature and amount) 77 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Axia Bxib CTotal (xia + xib)xic xiiTotal of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x+ xic)14xii 15Total of credits to profit and loss account (13+14xii)15 DEBITS TO PROFIT AND LOSS ACCOUNT16Freight outward16 17Consumption of stores and spare parts17 18Power and fuel18 19Rents19 20Repairs to building20 21Repairs to machinery21 22Compensation to employees iSalaries and ....
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....d amount) ii ii iiiTotal (i + ii)47iii 48Bad debts (specify PAN/ Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) i(1)48i(1) 79 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] i(2)48i(2) i(3)48i(3) i(Rows can be added as required) Total [48i(1)+48i(2)+48i(3)]48i iiOthers (more than Rs. 1 lakh) where PAN/ Aadhaar No. is not available (provide name and complete address)48ii iiiOthers (amounts less than Rs. 1 lakh)48iii ivTotal Bad Debt (48i + 48ii + 48iii)48iv 49Provision for bad and doubtful debts49 50Other provisions50 51Profit before interest, depreciation and taxes [15 - (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46 + 47iii + 48iv + 49 + 50)]51 52Interest iPaid outside India, or paid in India to a non-resident other than a company or to a foreign company iiTo others iiiTotal (i+ii)52iii 53Depreciation and amortization53 54Net profit before taxes (51 - 52iii - 53)54 PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS55Provision for current tax5....
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....ths for which goods carriage was owned/ leased/Presumptive income u/s 44AE for the goods carriagehiredcarriage (Computed @ Rs.1000 (in MT) per ton per month in case hired by assesseetonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (i)(1)(2)(3)(4)5) (a) (b) Total Add row options as necessary (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 64(ii) 64(i)] (iii) Less: Salary/Remuneration to Partners of the firm 64(iii) (iv) Total Presumptive Income u/s 44AE (ii-iii) 64(iv) NOTE-If the profits are lower than prescribed under S.44AE or the number of goods carriage owned at any time during the year exceeds 10, it is mandatory to maintain books of account and have a tax audit under 44AB. 65 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnish the following information for previous year 2024-25 in respect of business or profession - (i) For assessee carrying on Business a Gross receipts (a1 + a2) ia 1 Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or other prescribed electronic modes received before s....
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....oncerned5b Cescalation claims accepted during the previous year5c Dany other item of income5d Ecapital receipt, if any5e FTotal of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)5f 6Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-fulfilment of condition specified in relevant clauses- APremium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)]6a BPremium paid for insurance on the health of employees [36(1)(ib)]6b CAny sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend [36(1)(ii)]6c DAny amount of interest paid in respect of borrowed capital [36(1)(iii)]6d Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column XI(3) of Schedule ICDS] Income Computation Disclosure Standards notified under section 145(2) [column Decrease in the profit or increase in loss because of deviation, if any, as per XI(4)) of Schedule ICDS] 82 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY EAmount of ....
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....ation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] O Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] 6t Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] 7j A. Amounts debited to the profit and loss account, to the extent disallowable under section 40 8 Amount disallowable under section 40 (a)(i), a on account of non-compliance with the provisions of Chapter XVII-B Aa 83 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] Amount disallowable under section 40(a)(ia) b on account of non-compliance with the provisions of Chapter XVII-BAb Amount disallowable under section 40 (a)(ib), on c account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016Ac Amount disallowable under section 40(a)(iii) d on account of non-complian....
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....ccount of non-compliance with the provisions of Chapter XVII-B Any sum payable as interest on any loan or borrowing from any scheduled bank or a co- E operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] GAny sum payable to the Indian Railways for the use of railway assets10g HAny 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, 200610h I Total amount allowable under section 43B (total of 10a to 10h)10i Any amount debited to profit and loss account of the previous year but 11 disallowable under section 43B AAny sum in the nature of tax, duty, cess or fee under any law11a BAny sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees11b CAny sum payable to an employee as bonus or commission for services rendered11c DAny sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial....
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....vious year6b cConsumption during the previous year6c dSales during the previous year6d eClosing stock6e fYield finished products6f gPercentage of yield6g hShortage/ excess, if any6h 7Finished products/ By-products aopening stock7a bpurchase during the previous year7b cquantity manufactured during the previous year7c dsales during the previous year7d eclosing stock7e fshortage/ excess, if any7f 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 HOUSE PROPERTY1Address of property 1Town/ CityStateCountr PIN Code/ Zip code y Is the property co-owned? Yes No (if "YES" please enter following details) Assessee's percentage of share in the property % Name of other Co-owner(s)PAN/Aadhaar No. of Co-owner 's)Percentage Share in Property (%) I II Tick the applicable option] Let out Deemed let outName(s) of Tenant(s) (if let out)PAN/Aadhaar No. of Tenant(s) (Please see note)PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS credit is claimed) I 86 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY II AGross rent received or receivable or lettable value (h....
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....rred to in section 44AD/ 44ADA/ 44AE/ 44B/ 44BB/ 44BBA/44BBC/44DA/ First schedule of Income-tax Act(other than profit from life insurance business referred to in section 115B) (Dropdown to be provided) 87 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] 4cProfit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided)4c 5Income credited to Profit and Loss account (included in 1) which is exempt aShare of income from firm(s)5a bShare of income from AOP/ BOI5b cAny other exempt income (specify nature and amount) iCi iiCii iii Total (ci + cii)5ciii d Total exempt income (5a + 5b + 5ciii)5d 6Balance (1-2a - 2b - 3a - 3b - 3c - 3d - 3e - 3f - 4a -4b-4c-5d)6 7of Expenses debited to profit and loss account considered under other heads income/related to income chargeable u/s 115BBF/or u/s 115BBG or u/s 115BBHAHouse property7a BCapital gains7b COther7c Du/s 115BBF7d Eu/s 115BBG7e Fu/s 115BBH (other than Cost of Acquisition)7f 8aExpenses debited to profit and loss account which relate to exempt income8a 8bExpenses debited ....
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....t will go to item 24)28 29Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year (8B of Part A-OI)29 30Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of Part A-OI)30 31Any other amount allowable as deduction31 32Decrease 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 33Total (27+28+29+30+31+32)33 34Income (13+26-33)34 35Profits and gains of business or profession deemed to be under - iSection 44AD [62(ii) of schedule]35i iiSection 44ADA [63(ii) of schedule]35ii iiiSection 44AE [64(iv) of schedule]35iii ivSection 44B35iv vSection 44BB35v ViaSection 44BBA35vi vibSection 44BBC35vib viiSection 44DA35 vii(item 4 of Form 3CE) viiiFirst Schedule of Income-tax Act other than35viii ixTotal (35i to 35viii)35 ix 36Net profit or loss from business or profession other than speculative and specified business36 37Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is no....
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.... (Fill this column only if figure is zero orBusiness loss set off|Business income remaining after set off (1)(2)(3) = (1) - (2) iLoss to be set off (Fill this row only if figure is(A37) iiIncome from speculative business(B42) iiiIncome from specified business(C48) ivIncome from life insurance business under(4b) vTotal loss set off (ii + iii+iv ) VLoss remaining after set off (i - v) Schedule DPM Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) DEPRECIATION ON PLANT AND MACHINERY1Block of assetsPlant and machinery 2Rate (%)15304045 (i)(ii)(iii)(iv) 3aWritten down value on the first day of previous year 3bAdjustment as per second proviso to sub-section (3) of section 115BAC (Refer to rule 5) 3Total (3a + 3b) 4Additions for a period of 180 days or more in the previous year 5Consideration or other realization during the previous year out of 3 or 4 6Amount on which depreciation at full rate to be allowed ( 3+4 - 5) (enter 0, if result is negative) 7Additions for a period of less than 180 days in the previous year 8Consideration or other realizations during the year out of 7 9Amount on which depr....
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....ction 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 18Written down value on the last day of previous year* (6+ 9 -12) (enter O if result is negative) Schedule DEP Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as deduction under any other section) SUMMARY OF DEPRECIATION ON ASSETS1Plant and machinery aBlock entitled for depreciation @ 15 per cent ( Schedule DPM - 17i or 18i as applicable)1a bBlock entitled for depreciation @ 30 per cent ( Schedule DPM - 17ii or 18ii as applicable)1b cBlock entitled for depreciation @ 40 per cent ( Schedule DPM - 17iii or 18iii as applicable)1c dBlock entitled for depreciation @ 45 per cent ( Schedule DPM - 17iv or 18iv as applicable) eTotal depreciation on plant and machinery (1a + 1b + 1c +1d)1d 2Building (not including land) aBlock entitled for depreciation @ 5 per cent (Schedule DOA- 14ii or 15ii as applicable)2a bBlock entitled for depreciation @ 10 per cent (Schedule DOA- 14iii or 15iii as applicable)2b cBlock entitled for depreciation @ 40 per cent (Schedule DOA- 14iv or 15iv as applicable)2c dTotal depreciation on building (total of 2a + 2b + 2c)2d 3Furniture and ....
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....he Act, read with Rule 8ABbi iiCost of acquisition without indexationbii iiiCost of Improvement without indexationbiii ivExpenditure wholly and exclusively in connection with transferbiv vTotal (bi + bii + biii+biv)bv cBalance (aiii - bv)1c dDeduction under section 54G/54GA (Specify details in item D below)1d eShort-term Capital Gains on Immovable property (1c - 1d)A1e fIn case of transfer of immovable property, please furnish the following details (see note) S.No. Name of No. buyer(s)PAN/Aadhaar Percentage of buyer(s) shareAmountAddress of property, Country code, ZIP codePin codeState Schedule CG No. Name of No. buyer(s) PAN/Aadhaar Percentage of buyer(s) share Address of property, Country code, ZIP code 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. â–º In case of more than one buyer, please indicate the respective percentage share and amount. 93 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 2From slump sale aFair market value as per Rule 11....
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.... indexationbii iiiCost of improvement without indexationbili ivExpenditure wholly and exclusively in connection with transferbiv VTotal (i + ii + iii+iv )bv Full value of consideration in respect of securities other than unquoted shares 94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] CBalance (5aiii - bv)5c DLoss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only)5d E Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d)A5e 6From sale of assets other than at A1 or A2 or A3 or A4 or A5 above aiIn case assets sold include shares of a company other than quoted shares, enter the following details aFull value of consideration received/receivable in respect of unquoted sharesia bFair market value of unquoted shares determined in the prescribed mannerib 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 iiFull value of consideration in respect of asse....
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....oss in the nature of Short Term Capital Gain, chargeable @ 20%A8aii bPass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 30%A8b cPass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable ratesA8c 9Amount of STCG included in A1 - A8 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA SI. No.Amount of incomeItem No. A1 to A8 above in which includedCountry name & CodeArticle of DTAARate as per Treaty (enter NIL, if not chargeable)Whether TRC obtained (Y/N)Section of I.T. ActRate as per I.T. ActApplicable rate [lower of (6) or (9)] (1)(2)(3)(4)(5)(6)(7)(8)(9)(10) I II ATotal amount of STCG claimed as not chargeable to tax in India as per DTAAA9a BTotal amount of STCG claimed as chargeable to tax at special rates in India as per DTAAA9b A(A)Capital loss on buy back of shares on or after 01st October 2024 (can be claimed only if respective Dividend income u/s 2(22)(f) is offered) [Short Term Capital loss @20% / 30% / Applicable rate][Short Term Capital loss @20% / 30% / Applicable rate Total Short-term Capital Gain (Ale+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8-A9a+A(A) )A(A) 10A10 Country na....
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.... or after 23rd July 2024 (ii) aIFair market value as per Rule 11UAE(2)2ai iiFair market value as per Rule 11UAE(3)2aii Full value of consideration (higher of ai or aii)2aiii bNet worth of the under taking or division2b(6(e) of Form 2CENI(6(e) ofForm 3CEA) cBalance (2aiii - 2b)2c dDeduction u/s 54EC2d eLong term capital gains from slump sale (2c-2d) B2e 3From 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) aFull value of consideration3a bDeductions under section 48 i ii vReduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rulesbi Cost of acquisition without indexationbii iiiCost of improvement without indexationbiii ivExpenditure wholly and exclusively in connection withbiv Total (bi + bii +biii+biv)bv cLTCG on bonds or debenture - (3a-bv) B3c i ii v 4 From sale of listed securities (other than a unit) or zero coupon bonds as per section 112(1)Where transfer was before 23rd July 2024was on or after Where transfer 23rd july 2024 a Full value of consideration4a b Deductions under section 48 4 Where transfer was before 23rd J....
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....er than Listed Debentures iii. On or after 23rd July 2024 (only unlisted shares or listed debentures)B6 B6i B6ii B6iii 7For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c ), (ii) units referred in sec. 115AB, (iii) Where transfer Where transfer was bonds or GDR as referred in sec. 115AC, (iv) securities by was before on or after 23rd July FII as referred to in sec.115AD 23rd July 2024 (ii) Note : For serial number (iv), break up of income based on date of 2024(i) transfer is not required aI In case securities sold include shares of a company other than quoted shares, enter the following details A Full value of consideration received/receivable Ia in respect of unquoted shares B Fair market value of unquoted shares Ib determined in the prescribed manner C Full value of consideration in respect of unquoted shares adopted as per section 50CA Ic for the purpose of Capital Gains (higher of a or b) ii Full value of consideration in respect of securities Aii other than unquoted shares iiiTotal (ic + ii) aiii bDeductions under section 48 July 2024 (4a - 4va) Long-term Capital Gains on assets at B4 above where transfer was before 23rd (for the purpose of computi....
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....rd July 2024biii iv Expenditure wholly and exclusively in connection with transferbiv v Total (bi + bii +biii+biv)bv c Balance (aiii - bv)9c d Deduction under section 54D//54G/54GA (Specify9d e Long-term Capital Gains on assets at B9 above where transfer was (9c- 9d) i. Before 23rd July 2024 ii. On or after 23rd July 2024B9e B9ei B9eii 10Amount deemed to be long-term capital gains ii Cost of acquisition without indexation iii Cost of improvement without indexation iv Expenditure wholly and exclusively in connection with transfer 99 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण aWhether any amount of unutilized 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 S.noPrevious year in which asset transferredSection under which deduction claimed inNew asset acquired/constructedAmount not used for new asset or remained unutilized in Capital gains account (X) Whether date of limitat....
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....come/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% under sections other than u/s 112A Amoun t of income B1 to B11 Item No. above in which included Article DTAA of Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Total long term capital gain] [Ble + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11-B12a+BA] 13 B13 100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] C1Sum of Capital Gain Incomes (11ii + 11iii + 11iv + 11v + 11vi + 11vii + 11viii+11ix+11x of table E below)C1 C2Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA)C2 C3Income chargeable under the head "CAPITAL GAINS" (C1 + C2)C3 DInformation about deduction claimed against Capital Gains 1 In case of deduction u/s 54D/54EC /54G/54GA give following details aDeduction claimed u/s 54D iDate of acquisition of original assetAidd/mm/yyyy iiCost of purchase/ construction of new land or building for industrial undertakingaii iiiDate of purchase of new land or buildingaiiidd/mm/yyyy ivAmount deposited in Capital Gains Accounts Scheme before due dateaiv (iva)Date of Deposit(ivb) Account....
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....apita gain10%( B5i*+B6ii*+ B7ci*+ B7ciii*+ B8i*+* Bllali*+B11a2i*+B (A) ) vii12.5%(B1gb*+ B2eii*+B4cii*+ B5ii*+B6iii* +B7cii*+ B8ii* + B9eii*+ B10ii* Bllalii*+B11a2ii*+ B(A) ) ix20%(B1ga*+ B2ei*+B3c*+ B4ci*+B6i* +B9ei*+ B10i*+ B11b*) x DTAA rates B12b Total loss set off (ii + iii + iv + v + xi vi + vii + viii+ix+x) xii Loss remaining after set off (i-xi) Short term capita gain x The figures of STCG in this table (Ale* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (Ble* etc.) are the amounts of LTCG computed in respective column (B1-B11) 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 16/9 to 15/12 16/3 to 31/3 (v) 16/12 to 15/3 (iv) 16/6 to 15/9 Upto 15/6 (iii) Type of Capital gain / Date (i) (ii) 102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)....
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....)(Col 3)(Col 4)(Col 5)(Col 6)(Col 7)(Col 8)(Col 9)(Col 10)(Col 11)(Col 12)(Col 13)(Col 14) 1 2 3 4 Add Rows i.Total of Col 14 where transfer was before 23rd July 2024 ii.Total of Col 14 where transfer was on or after 23rd July 2024 iii. Total of LTCG u/s 112A THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 104 115AD(1)(b)(iii) proviso 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 115AD(1)(b)(iii) 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 rws 115AD(1)(b)(iii) proviso Sl. No.Share/unit acquired (On or before/ after 31st Jan 2018)Share/Unit transferred (Before/ on or after 23rd July 2024)ISIN CodeName of the Share/ UnitNo. of Shares/ UnitsSale- price per Share/ UnitFull Value of Consideration -if shares are acquired on or before 31.01.2018 (Total Sale Value) (4*5) -If shares are acquired after 31.01.2018- Please enter full of considerationCost of acquisition without indexation Higher of 8 and 9Cost of acquisitionIf the long term capital asset was acquired before 01.02.2018,....
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....iii + div + dv)1d iAggregate value of sum of money received without considerationdi ii In case immovable property is received without consideration, stamp duty value of propertydii iiiIn case immovable property is received for inadequate consideration, stamp duty value of property in excess of such considerationdiii ivIn case any other property is received without consideration, fair market value of propertydiv In case any other property is received for inadequate V consideration, fair market value of property in excess of such considerationdv eAny other income (please specify nature)1e SI. No.NatureAmount 1Any specified sum received by a unit holder from a business trust during the previous year as referred to in section 56(2)(xii) Rows can be added as required 2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl. no. 1)2 aiWinnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB2ai aiiIncome by way of winnings from online games chargeable u/s 115BBJ2aii bIncome chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)2b i Cash credits u/s 68bi ii Unexplained investments u/s 69bii iii Unexplained money etc. u/s 69Abiii iv Un....
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....ses chargeable u/s 115BBCCXV xvi developed and registered in India Income by way of royalty from patent - chargeable u/s 115BBFcxvi xvii- chargeable u/s 115BBG Income by way of transfer of carbon creditscxvii Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) CX Income by way of dividend from GDRs purchased in foreign currency by non- residents - chargeable u/s 115AC xiii xvi 107 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण xviiiIndian - chargeable u/s 115E Investment Income of a Non-Residentcxviii xix115AB(1)(a) - Income in respect of units - off -shore fundcxix XXIncome being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i)CXX xxiIncome being dividend received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) Income (other than dividend) received by a specified fund in respect of securities (other "than units referred to in se....
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....so to sec 115A(1)(a)(A) @10% (Including PTI Income) 6Dividend Income u/s 115AC @ 10% (Including PTI Income) 7Dividend Income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including PTI Income) 8Dividend Income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income 9Dividend income chargeable at DTAA Rates Schedule CYLA Details of Income after Set off of current year losses ADJUSTMENTSl.NoHead/ Source of IncomeIncome of current year (Fill this column only if income is zero or positive)House property loss of the current year set offBusiness Loss (other than speculation or specified business loss) of the current year set offOther sources loss (other than loss from race horses and amount chargeable to special rate of tax) of the current year set offCurrent year's Income remaining after set off CURRENT YEAR LOSS1 12345=1-2-3-4 iLoss 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) iiHouse property(3 of Schedule HP) iiiBusiness (excluding Income from life insurance business u/s 115B, speculation ....
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....siness u/s 115B(5iv of Schedule CYLA)(B/f business loss, other than speculation or specified business loss) ivSpeculation Income(5v of Schedule CYLA)(B/f normal business or speculation loss) VSpecified Business Income(5vi of Schedule CYLA)(B/f normal business or specified business loss) viaShort-term capital gain taxable @ 15%( 5viia of Schedule CYLA)(B/f short-term capital loss) 110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] vibShort-term capital gain taxable @ 20%(5viib of schedule CYLA)(B/f short-term capital loss) viiShort-term capital gain taxable @ 30%( 5viii of Schedule CYLA)(B/f short-term capital loss) viiiShort-term capital gain taxable at applicable rates(5ix of Schedule CYLA)(B/f short-term capital loss) ixShort-term capital gain taxable at special rates in India as per DTAA(5x of Schedule CYLA)(B/f short-term capital loss) xaLong-term capital gain taxable @ 10%( 5xia of Schedule CYLA)(B/f short-term or long-term capital loss) xbLong-term capital gain taxable @ 12.5%(5xib of schedule CYLA)(B/f short-term or long-term capital loss) xiLong term capital gain taxable @ 20%(5xii of Schedule CYLA)(B/f short-term or long-term capital loss) xiiLong term capita....
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....ied forward to future years (xvi- xvii+xx) (C48 of Schedule BP, if - ve) |Schedule (A4b of BP, if - ve (2xii+3xii +4xii+5x ii+6xii) ofitem E of Schedule CG) Schedule UDUnabsorbed depreciation and allowance under section 35(4) SI NoAssessment YearDepreciationAllowance under section 35(4) Amount of brought forward unabsorbed depreciationAmount as adjusted on account of opting for taxation under section 115BAD or 115BAC(1A)Amount of depreciation set- off against the current year incomeBalance carried forward to the next yearAmount of brought forward unabsorbed allowanceAmount of allowance set- off against the current year incomeBalance Carried forward to the next year (1)(2)(3)3(a)(4)(5)(6)(7)(8) iCurrent Assessment Year ii iv VTotal(3xvi of BFLA)(4xvi of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit SI. No.ICDSIncrease in profit (Rs.)Decrease in profit (Rs.)Net effect (Rs.) (1)(2)(3)(4)(5) IAccounting Policies IIValuation 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) IIIConstruction Contracts IVRevenue Recognition V Tangible Fixed Assets VI ....
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....ation in cashDonation in other modeTotal Donation ii Total donation Schedule80GGC Details of contributions made to political parties S. No.DateAmount of contributionEligible amount ofTransaction Reference number for UPI transferIFS code of Bank Contribution in cashContribution in other modeTotal Contributioncontributionor Cheque number/ IMPS/NEFT/RTGS i (add rows) Total contribution Schedule 80IACDeduction in respect of eligible start-up [to be filled only if answer to A19(g) is 'Yes'] SI. No.Date of incorporation of StartupNature of businessCertificate number as obtained from Inter Ministerial Board of CertificationFirst AY in which deduction was claimedAmount of deduction claimed for current AY (1)(2)(3)(4)(5)(6) Schedule 80LA Deduction in respect of offshore banking unit or IFSC Sub-section in which deduction is claimed SI. No.Type of entityType of income of the unitAuthority granting registrationDate of registrationRegistration numberFirst AY during which deduction is claimedAmount of deduction claimed for current AY (1)(2)(3)(4)(5)(6)(7)(8) (add row option to be provided) Total 114 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Details of donations to rese....
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....aged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] f f Total deduction under section 80-IB (Total of a1 to e2) Schedule 80-IE Deductions under section 80-IE aDeduction in respect of undertaking located in North-East aaAssamaa1Undertaking no. 1(30 of Form 10CCB of the aa2Undertaking no. 2(30 of Form 10CCB of the abArunachal Pradeshab1Undertaking no. 1(30 of Form 10CCB of the ab2Undertaking no. 2(30 of Form 10CCB of the acManipurac1Undertaking no. 1(30 of Form 10CCB of the ac2Undertaking no. 2(30 of Form 10CCB of the adMizoramad1Undertaking no. 1(30 of Form 10CCB of the ad2Undertaking no. 2(30 of Form 10CCB of the aeMeghalayaae1Undertaking no. 1(30 of Form 10CCB of the ae2Undertaking no. 2(30 of Form 10CCB of the afNagalandaf1Undertaking no. 1(30 of Form 10CCB of the af2Undertaking no. 2(30 of Form 10CCB of the agTripuraag1Undertaking no. 1(30 of Form 10CCB of the ag2Undertaking no. 2(30 of Form 10CCB of the 115 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण ahTotal deduction for undert....
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....espect of certain incomes"2a bDeduction Claimed u/s 10AA2b 116 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY cDeduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed dTotal Adjustment (2a+ 2b+ 2c)2d 3Adjusted Total Income under section 115JC(1) (1+2d)3 aAdjusted Total Income u/s 115JC from units located in IFSC, if any bAdjusted Total Income u/s 115JC from other Units (3-3a) 4Tax payable under section 115JC(1) [(9% of (3a)+ 18.5% or 15% of (3b) as applicable 1)] (In the case of AOP, BOI, AJP this is applicable if 3 is greater than Rs. 20 lakh)4 Schedule AMTC Computation of tax credit under section 115JD 1Tax under section 115JC in assessment year 2025-26 (1d of Part-B-TTI)1 2Tax under other provisions of the Act in assessment year 2025-26 (2g of Part-B-TTI)2 3Amount of tax against which credit is available [enter (2 - 1) if 2 is greater than 1, otherwise enter 0]3 4 Utilisation of AMT credit Available (Sum of AMT credit utilized 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.NoAssessment Year (AY) (A)AMT CreditAMT Credit....
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....Schedule BFLA) 5a115AB (LTCG for non-resident on units referred in section115AB) where transfer was before 23rd July 2024 as applicable]10(part of 5xa of Schedule BFLA) 5b115AB (LTCG for non-resident on units referred in section115AB) where transfer was on or after 23rd July 2024 as applicable]12.5(part of 5xb of Schedule BFLA) 6a115AC (LTCG for non-resident on bonds/GDR)[where transfer was before 23rd July 2024 as applicable]10(part of 5xa of Schedule BFLA) 6b115AC (LTCG for non-resident on bonds/GDR) [ where transfer was on or after 23rd July 2024 as applicable]12.5(part of 5xb of Schedule BFLA) 7115AD (LTCG for FII on securities)10(part of 5xa of Schedule BFLA) 8a112 (LTCG on others)) [where transfer / event was before 23rd July 2024 as applicable]20(5xi of Schedule BFLA) 8b112 (LTCG on others) [where transfer / event was on or after 23rd July 2024 as applicable]12.5(5xb of Schedule BFLA) 9aor units on which STT is paid)) [where transfer was before 23rd July 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares 2024 as applicable]10(5xa of Schedule BFLA) 9b112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid)) [where transfer ....
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.... Long Term Capital Gain chargeable @ 10% u/s 112A10(part of 5xa of Schedule BFLA) 24bPass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% u/s 112A12.5(part of 5xb of Schedule BFLA) 25aPass Through Income in the nature of Long Term Capital Gain chargeable @ 10% - u/s other than 112A10(part of 5xa of Schedule BFLA) 25bPass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% - u/s other than 112A12.5(part of 5xb of Schedule BFLA) 26Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%20(part of 5xi of Schedule BFLA) 27Pass through income in the nature of income from other sources chargeable at special rates(2d of Schedule OS) 28Any other income chargeable at special rates (Please choose from dropdown menu)(part of 2c of Schedule OS) Information regarding partnership firms in which you are partner Schedule IF Number of firms in which you are partner FIRMS IN WHICH PARTNER PARTNERSl. No.Name of the FirmPAN of the firmWhether the firm is liable for audit? (Yes/No)Whether section 92E is applicable to firm? (Yes/ No)Percentage Share in the profit of the firmAmount of share in the profitCapital balance on 31st March....
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.... amount , if any 12345678910 1.House property iiCapital Gains AShort term aiSection 111A ai iOthers BLong term biSection 112A bi iSections other than 112A iiiOther Sources ADividend BOthers ivIncome claimed to be exempt Au/s 10(23FBB ) Bu/s Cu/s 2.House property iiCapital Gains AShort term aiSection 111A ai iOthers 120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] BLong term biSection 112A bi iSections other than 112A iiiOther Sources ADividend BOthers ivIncome claimed to be exempt Au/s 10(23FBB ) Bu/s C. u/s . Please refer to the instructions for filling out this schedule. NOTE â–º Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e- filing utility AS PER1Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) 2aAdditional Income tax payable @ 18% on above bSurcharge @ 12% on "a" cHealth & Education cess on (a+b) dTotal Additional tax payable (a+b+c) 3 Taxes paid 4 Net tax payable (2d-3) TAX ON SECONDARY ADJUSTMENTS SECTION 92CE(2A)5D....
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....Total NOTE Please refer to the instructions for filling out this schedule. Schedule TRDetails Summary of tax relief claimed for taxes paid outside India (available only in case of resident) TAX RELIEF FOR TAX PAID OUTSIDE INDIA1Details of Tax relief claimed Country CodeTaxpayer Identification NumberTotal taxes paid outside India (total of (c) of Schedule FSI in respect of each country)in respect of each country) Total tax relief available (total of (e) of Schedule FSISection under which relief claimed (specify 90, 90A or 91) (a)(b)c)(d)(e) Total 2Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d))2 3Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d))3 Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) in respect of each country) Total tax relief available (total of (e) of Schedule FSI 122 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 4Whether 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 ....
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....espect to the contract during the period (1)(2)(3)4)(5)(6)(7)(8)(9) (i) (ii) Countr y name 123 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending on 31st December, 2024 SI NoCountry Name and codeZip Cod eNatur e of entityName and Address of the EntityNature of Interest- Direct/ Beneficial owner/ BeneficiaryDate since heldTotal Investmen t (at cost) (in rupees)Income accrued from such InterestNature of IncomeIncome taxable and offered in this return AmountSchedule where offeredItem number of schedule 1)(2a)(2b)(3)(4)(5)(6)(7)(8)(9)(10)(11)(12) (i) (ii) Natur e of entity Name and Address of the Entity C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending on 31st December, 2024 SI No|Country Name and codeZIP |codeAddress of the PropertyOwnership Direct/ Beneficial owner/ BeneficiaryDate of acquisition|Total Investment (at cost) (in rupees)Income deriv....
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....e head business or profession 124 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY Sl Noand code Country NameZip CodeName and address of the person from whom derivedIncome derivedNature of incomeWhether taxable in your hands?If (6) is yes, Income offered in this return AmountSchedule where offeredItem number of schedule (1)(2a)(2b)(3)(4)(5)(6)(7)(8)(9) (i) (ii) Schedule where offered Item number of schedule NOTE â–º Please refer to instructions for filling out this schedule. Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST GSTSl. No.GSTIN No(s).Annual value of outward supplies as per the GST return(s) filed OF(1)(2)(3) DETAILS NOTE â–ºPlease furnish the information above for each GSTIN No. separately PART-B Part B - TIComputation of total income TOTAL INCOME1Income from house property ( 3 of Schedule-HP) (enter nil if loss)1 2Profits and gains from business or profession iProfits and gains from business other than speculative business and specified business (A37 of Schedule BP)(enter nil if loss)2i iiProfits and gains from speculative business (3(ii) of table E of Schedule BP) (enter nil if loss and carry this figure to Sched....
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.... losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA)8 9Gross Total income (7 - 8) (also total of serial no (i) , (ii) , iv) to (xiv) of column 5 of Schedule BFLA + 4b + 2iv)9 10Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 910 11Deductions under Chapter VI-A aPart-B of Chapter VI-A [1 of Schedule VI-A and limited upto (i+ii+iii+iv+v+viii+xiii+xiv) of column 5 of BFLA]11a bPart-C of Chapter VI-A [2 of Schedule VI-A)]11b cTotal (11a + 11b) [limited upto (9-10)]11c 12Deduction u/s 10AA (Total of Sch. 10AA)12 13Total income (9 - 11c - 12)13 14Income chargeable to tax at special rates (total of (i) of schedule SI)14 15Net agricultural income/ any other income for rate purpose (2v of Schedule EI)15 16Aggregate income (13 - 14 + 15) [applicable if (13-14) exceeds maximum amount not chargeable to tax]16 17Losses of current year to be carried forward (total of xx of Schedule CFL)17 18Deemed total income under section 115JC (3 of Schedule AMT)18 Part B - TTI Computation of tax liability on total income COMPUTATION OF TAX LIABILITY1ATax payable on deemed total income under section 115JC (4 of Schedule AMT)la BSurcharge on (....
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....e during the previous year (excluding dormant accounts) ACCOUNTSl.IFS Code of the Bank in case of Bank Accounts held in IndiaName of the BankAccount NumberType of account (Dropdown to be provided by e-filing utility)Select Account for refund credit (tick at least one account v ) I II Select Account for refund credit (tick at least one account v ) BANK ACCOUNT Note: 1) All bank accounts held at any time are to be reported, except dormant A/c 2) In case multiple accounts are selected, the refund will be credited to one of the validated accounts after processing the return. b) Non- residents, not having bank account in India may, at their option, furnish the details of one foreign bank account: Sl. No.SWIFT CodeName of the BankCountry of LocationIBAN Rows can be added as required 127 [à¤à¤¾à¤— ॥।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 17 Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or No Yes ....