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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....62 and was last amended vide notification GSR 279(E), dated the 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- GEN GENERAL 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 cooperativ....
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....r due date for AY 2024-25) 2b. 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 (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 furnish Date of filing of form 10-IF DD/MM/YYYY Acknowledgement number: 69 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ क....
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....m? (Tick) Yes No If yes, please furnish following information Name of Firm PAN Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes (r) No If yes, please furnish following information in respect of equity shares Name of comp any Type of comp any PA N Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of shar es Cost of acquisi tion No. of shar es Date of subscri ption / purcha se Face value per share Issue 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 shares Sale conside ration No. of share S Cost of acquisit ion 70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 1a 1b 2 3 4 5 6 7 8 9 10 11 12 13 (s) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) LEI Number Valid upto date AUDIT INFORMATION a1 Whether liable to maintain accounts as per section 44AA? (Tick) Yes No a2 Whether assessee is declaring income only under section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBC (Tick) ] Yes No a2i If No, whether during th....
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....— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit report (DD/MM/ Act and Act and section (DD/MM/YY) YY) section Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI (Tick) Yes No A (In case of societies and cooperative banks give details of Managing Committee) If Yes, provide the details in respect of admitted / retired partners. SI. Name of the Partner/ member Admitte d/Retire d PAN Date of admission/retire ment Remuneration paid / payable in case of retiring partner (in the case of a firm) Percentage of share (if determinate) INFORMATION 1. 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 o....
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.... B in a case where regular books of account are maintained, otherwise fill item C) SOURCES OF FUNDS A Sources of Funds 1 Partners' / members' fund A Partners' / members' capital A B Reserves and Surplus i Revaluation Reserve bi ii Capital Reserve bii iii Statutory Reserve biii iv Any other Reserve biv v Credit balance of Profit and loss account bv vi Total (bi + bii + biii + biv + bv) Bvi C Total partners'/ members' fund (a + bvi) 1c 2 Loan funds A Secured loans i Foreign Currency Loans ai ii Rupee Loans A From Banks iiA B From others iiB C Total ( iiA + iiB) iiC iii Total secured loans (ai + iiC) Aiii B Unsecured loans (including deposits) i Foreign Currency Loans bi ii Rupee Loans A From Banks iiA B From persons specified in section 40A(2)(b) of the I. T. Act iiB C From others iiC D Total Rupee Loans (iiA + iiB + iiC) iiD iii Total unsecured loans (bi + iiD) Biii C Total Loan Funds (aiii + biii) 2c 3 Deferred tax liability 3 4 Advances i From persons specified in section 40A(2)(b) of the I. T. Act i ii From others iii Total Advances (i + ii) 4iii 5 Sources of funds (1c ....
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.... provisions i Current liabilities A Sundry Creditors 1 Outstanding for more than one year 1 2 Others 2 3 Total (1 + 2) A3 B Liability for leased assets iB C Interest Accrued and due on borrowings iC D Interest accrued but not due on borrowings Ä°D E Income received in advance iE F Other payables iF G Total (A3 + iB + iC + iD + iE + iF) iG ii Provisions A Provision for Income Tax jiA B Provision for Leave encashment/Superannuation/Gratuity iiB C Other Provisions iiC D Total (iiA + iiB-+ iiC) iiE iii Total (iE + iiD) diii E Net current assets (3c - diii) 3e 4 A Miscellaneous expenditure not written off or adjusted 4a B Deferred tax asset 4b C Debit balance in Profit and loss account/ accumulated balance 4c D Total (4a + 4b + 4c) 4d 5 Total, application of funds (1e + 2c + 3e +4d) 5 NO ACCOUNT CASE C In a respect case where regular books of account of business or profession are not maintained, furnish the following information as on 31st day of March, 2025, in of business or profession 1 Amount of total sundry debtors C1 2 Amount of total sundry creditors C2 3 Amount of total stock-in-trade C3 ....
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....ices Tax (UTGST) vii viii Any other duty, tax and cess viii ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix 76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] D Total Revenue from operations (Aiv + B +Cix) 4D 5 Closing Stock of Finished Goods 5 6 Total of credits to Trading Account (4D + 5) 6 DEBITS TO TRADING ACCOUNT 7 Opening Stock of Finished Goods 7 8 Purchases (net of refunds and duty or tax, if any) 8 9 Direct Expenses (9i + 9ii + 9iii) 9 i Carriage inward i ii Power and fuel iii Other direct expenses Note: Row can be added as per the nature of Direct Expenses 10 Duties and taxes, paid or payable, in respect of goods and services purchased i Custom duty 10i ii Counter veiling duty 10ii iii Special additional duty 10iii iv Union excise duty 10iv v Service tax 10v vi VAT/ Sales tax 10vi vii Central Goods & Service Tax (CGST) 10vii viii State Goods & Services Tax (SGST) 10viii ix Integrated Goods & Services Tax (IGST) 10ix x Union Territory Goods & Services Tax (UTGST) 10x xi Any other tax, paid or payable 10xi xi Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix ....
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.... non-residents xiia Yes / No If Yes, amount paid to non-residents xiib 23 Insurance i Medical Insurance 23i ii Life Insurance 23ii iii Keyman's Insurance 23iii iv Other Insurance including factory, office, car, goods, etc. 23iv V Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v 24 Workmen and staff welfare expenses 24 25 Entertainment 25 26 Hospitality 26 27 Conference 27 28 Sales promotion including publicity (other than advertisement) 28 29 Advertisement 29 30 Commission i Paid outside India, or paid in India to a non-resident other than a company or a foreign company ii To others 78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] iii Total (i + ii) 30iii 31 Royalty i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii To others iii Total (i + ii) 31iii 32 Professional / Consultancy fees / Fee for technical services i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii To others iii Total (i + ii) 32iii 33 Hotel, boarding and Lodging 33 34 Traveling expenses other....
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.... Amount available for appropriation (57 + 58) 59 60 Transferred to reserves and surplus 60 61 Balance carried to balance sheet in proprietor's account (59 - 60) 61 62 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD (Only for Resident Partnership Firm other than LLP) (Only for Resident Partnership Firm other than LLP) PRESUMPTIVE INCOME CASES SR.NO. Name of Business Business code Description (i) Gross Turnover or Gross Receipts (iA + iB + iC) (62i limited to Rs.2 Crores, however if [62iB+62iC] is less than or equal to 5% of 62i then the limit under 62i is extended to Rs.3 Crores.) 62i A Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or other prescribed electronic modes received before specified date iA B Receipts in Cash iB C Any mode other than A and B iC (ii) Presumptive Income under section 44AD (iiA + iiB) 62ii A 6% of 62iA, or the amount claimed to have been earned, whichever is higher iiA B 8% of (62iB + 62iC), or the amount claimed to have been earned, whichever is higher iiB NOTE-If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain bo....
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....ctronic clearing system or other prescribed electronic modes received before specified date a1 NO ACCOUNT CASE 2 Any other mode a2 ib b Gross profit ic c Expenses d Net profit 65i (ii) For assessee carrying on Profession a Gross receipts (a1 + a2) Iia 1 Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or other prescribed electronic modes received before specified date a1 81 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 2 Any other mode a2 b Gross profit Iib c Expenses Iic d Net profit 65ii (iii) Total profit (65i + 65ii) 65iii 66 i Turnover from speculative activity 66i ii Gross Profit 66ii iii Expenditure, if any 66iii iv Net income from speculative activity (66ii -- 66iii) 66iv Part A- OI Other Information (mandatory if liable for audit under section 44AB, for others, fill if applicable) OTHER INFORMATION 1 Method of accounting employed in the previous year (Tick) mercantile cash 2 Is there any change in method ....
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....lumn 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 E Amount of discount on a zero-coupon bond [36(1)(iiia) ] 6e F Amount of contributions to a recognised provident fund [36(1)(iv)] 6f G Amount of contributions to an approved superannuation fund [36(1)(iv)] 6g H Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] 6h I Amount of contributions to an approved gratuity fund [36(1)(v)] 6i J Amount of contributions to any other fund 6j K Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] 6k L Amount of bad and doubtful debts [36(1)(vii) ] M Provision for bad and doubtful debts [36(1)(viia)] 6m N Amount transferred to any special reserve [36(1 )(viii) ] 6n O Expenditure for the....
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....¤•à¤¾ 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-B Ab Amount disallowable under section 40 (a)(ib), on c account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 Ac Amount disallowable under section 40(a)(iii) d on account of non-compliance with the provisions of Chapter XVII-B Ad Amount of tax or rate levied or assessed on the e basis of profits [40(a)(ii)] Ae f Amount paid as wealth tax [40(a)(iia)] Af Amount paid by way of royalty, license fee, g service fee etc. as per section 40(a)(iib) Ag Amount of interest, salary, bonus, h commission or remuneration paid to any partner or member [40(b)] Ah i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai) 8Aj Any amount disallowed under section 40 in any preceding previous year but B. allowable during the previous year 8B 9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A....
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.... 2006 10h 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 A Any sum in the nature of tax, duty, cess or fee under any law 11a B Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 11b C Any sum payable to an employee as bonus or commission for services rendered 11c D Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 11d 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 |11da E Any sum payable as interest on any loan or borrowing from any scheduled bank or a co- operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 11e F Any sum payable towards leave e....
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....d sales during the previous year 7d e closing stock 7e f shortage/ excess, if any 7f 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 PROPERTY 1 Address of property 1 Town/ City State Countr 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 out Name(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 A Gross rent received or receivable or lettable value (higher of the two, if let out for whole of the year; lower of the two if let out for part of the year) 1a B The amount of rent which cannot be realized 1b C Tax paid to local authorities 1c D Total (1b + 1c) 1d E Annual value (1a - 1d)....
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....ome-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)] 4c Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided) 4c 5 Income credited to Profit and Loss account (included in 1) which is exempt a Share of income from firm(s) 5a b Share of income from AOP/ BOI 5b c Any other exempt income (specify nature and amount) i Ci ii Cii iii Total (ci + cii) 5ciii d Total exempt income (5a + 5b + 5ciii) 5d 6 Balance (1-2a - 2b - 3a - 3b - 3c - 3d - 3e - 3f - 4a -4b-4c-5d) 6 7 of 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 115BBH A House property 7a B Capital gains 7b C Other 7c D u/s 115BBF 7d E u/s 115BBG 7e F u/s 115BBH (other than Cost of Acquisition) 7f 8a Expenses debited to profit and loss account which relate to exempt income 8a 8b Expenses d....
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....unt (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 Part A-OI) 29 30 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of Part A-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 of business or profession deemed to be under - i Section 44AD [62(ii) of schedule] 35i ii Section 44ADA [63(ii) of schedule] 35ii iii Section 44AE [64(iv) of schedule] 35iii iv Section 44B 35iv v Section 44BB 35v Via Section 44BBA 35vi vib Section 44BBC 35vib vii Section 44DA 35 vii (item 4 of Form 3CE) viii First Schedule of Income-tax Act other than 35viii ix Total (35i to 35viii) 35 ix 36 Net profit or loss from business or professi....
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....ule CFL) C48 49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C49 D Income chargeable under the head 'Profits and gains from business or profession' (A37+B42+C48) D E Intra-head set off of business loss of current year SI. Type of Business income Income of current year (Fill this column only if figure is zero or 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 (A37) ii Income from speculative business (B42) iii Income from specified business (C48) iv Income from life insurance business under (4b) v Total loss set off (ii + iii+iv ) V Loss 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 MACHINERY 1 Block of assets 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 Adjustment as per second proviso to sub-section (3) of section 115BAC ....
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.... 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) [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 91 14 Net aggregate depreciation (12-13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/ assets 17 Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous year* (6+ 9 -12) (enter 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 ASSETS 1 Plant and machinery a Block entitled for depreciation @ 15 per cent ( Schedule DPM - 17i or 18i as applicable) 1a b Block entitled for depreciation @ 30 per cent ( Schedule DPM - 17ii or 18ii as applicable) 1b c ....
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....5(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA. Schedule CG Capital Gains CAPITAL GAINS AShort-term Capital Gains (STCG) (Sub-items 4 & 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)(in case of co- ownership, enter your share of capital gain) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with Rule 8AB bi ii Cost of acquisition without indexation bii iii Cost of Improvement without indexation biii iv Expenditure wholly and exclusively in connection with transfer biv v Total (bi + bii + biii+biv) bv c Balance (aiii - bv) 1c d Deduction under section 54G/54GA (Specify details in item ....
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....djustment 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 aii iii Total (ic + ii) aiii B Deductions under section 48 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition without indexation bii iii Cost of improvement without indexation b....
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....able. If yes, then provide the details below Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilized in Capital gains account (X) Previous year in which asset acquired/constructed Amount utilized out of Capital Gains account i 2021-22 54G/54GA ii 2022-23 54G/54GA iii 2023-24 54G/54GA b Amount deemed to be short term capital gains u/s 54G/54GA, other than at 'a' c Amount deemed to be short term capital gains as per Section 45(4) 7c read with Section 9B of the Act Sl. No. 4b of form 5c Amount deemed to be short term capital gains (Xi + Xii +Xiii + b +c) A7 A5e A6g Sl. Amount not used for new asset or remained unutilized in Capital gains account (X) Amount deemed to be short term capital gains (Xi + Xii +Xiii + b +c) 95 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8ai+A8aii....
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.... iib Total cost of improvement (a) Cost of Improvement without indexation Biib(a) (b) Year of Improvement (c) Cost of Improvement with Indexation (b & c applicable only for transfers before 23rd July 2024) Biib(c) Add Row iii Expenditure wholly and exclusively in connection with transfer biii 96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] iv Total (where transfer is before 23rd July 2024 bi+ biia + Ebiib(c) +biii; where transfer is on or after 23rd July 2024 bi + bii+>biib(a) + biii) C Balance (aiii - biv) 1c D Deduction under section 54D/54EC/54G/54GA (Specify details in item D below) 1d E Long-term Capital Gains on Immovable property (1c - 1d) B1e f In case of transfer of immovable property, please furnish the following details (see note) S.No. Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentage share Amount Address of property, Country code, ZIP Pin code State NOTE Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. g Total Long-te....
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....3rd July 2024, applicable only for the purpose of computing excess tax to be ignored as per proviso to 112(1)) biiia iv Expenditure wholly and exclusively in connection with transfer biv v Total (where transfer was before 23rd July 2024, bi + bii +biii+biv) (where transfer was on or after 23rd July 2024, bi +biia +biiia + biv) bv va Total (bia + biia + biii) (for the purpose of computing excess as per proviso section 112(1)) (applicable where transfer was before 23rd July 2024) bva c Long Term Capital Gains on assets at B4 (4a - bv) B4c (i) (ii) ca July 2024 (4a - 4va) Long-term Capital Gains on assets at B4 above where transfer was before 23rd (for the purpose of computing excess tax as per proviso to section 112(1)) B4ca d Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A) [LTCG at 20 % with indexation] [ B4(ci)*20%] B4d e Tax as per 1st Proviso to section 112(1) [LTCG at 10 % without indexation] [B4(ca)*10%] (applicable where transfer was before 23rd July, 2024) B4e F Excess amount that is required to be ignored as per 1st proviso to section 112(1) [B4(d) - B4(e)] B4f 5 From sale of equity share in a company or unit of equity oriented fund or unit of ....
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....nnection with transfer biiv v Total (bi + bii +biii+biv) Bv Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii- bv) (i) Where transfer was before 23rd July 2024 [applicable for c (7(i),7(ii)& 7(iii)) (ii) Where transfer was on or after 23rd July [applicable for 7(i),7(ii) & (7iii) (iii) From sale of securities by FII as referred to in sec. 115AD B7c B7ci B7cii B7ciii 8 For FII/FPI (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 read with section 115AD Long-term Capital Gains on sale of capital assets at B8 (Column 14(iii) of 115AD(1)(b)(iii) proviso)(8i+8ii) B8 i. Sum of column 14 where transfer was before 23rd July B8i ii. Sum of column 14 where transfer was on or after 23rd July B8ii 9 From sale of assets where B1 to B8 above are not applicable Where transfer was before 23rd July 2024(i) Where transfer was on or after 23rd July 2024(ii) a In case assets sold include shares of a company i other than quoted shares, enter the following details A Full value of consideration received/receivable in respect of unquo....
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.... bi ii. Where deemed capital gain arose on or after 23rd July 2024 bii c Amount deemed to be long term capital gains as per Section 45(4) read with Section 9B of the Act i. Where deemed capital gain arose before 23rd July 2024 ii. Where deemed capital gain arose on or after 23rd July 2024 10c 10ci 10cii SI. No. 4b of for d Amount deemed to be long-term capital gains (aXi + aXii + aXiii + b+c) i. Where deemed capital gain arose before 23rd July 2024 ii. Where deemed capital gain arose on or after 23rd July 2024 B10 B10i B10ii 11 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B11al(i)+B11a1(ii)+B11a2(i) +B11a2(ii)+ B11b) B11 a1(i) Pass Through Income/ Loss in the nature of Long Term B11a1(i) Capital Gain, chargeable @ 10% u/s 112A a1(ii) Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% u/s 112A B11a1(ii) a2(i) Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% under sections other B11a2(i) a2(ii) Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% under sections other than u/s 112A B11a2(ii) b Pass Through ....
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.... Date of transfer of original asset bi dd/mm/yyyy ii Amount invested in specified/notified bonds (not exceeding fifty lakh rupees) bii iii Date of investment biii dd/mm/yyyy iv Amount of deduction claimed biv c Deduction claimed u/s 54G i Date of transfer of original asset ci dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset cii iii Date of purchase/construction of new asset in an area other than urban area ciii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date civ (iva) Date of Deposit (ivb) Account Number (ivc) IFS Code ddmm/yyyy v Amount of deduction claimed CV d Deduction claimed u/s 54GA i Date of transfer of original asset from urban area di dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset dii iii Date of purchase/construction of new asset in SEZ diii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date div (iva) Date of Deposit (ivb) Account Number (ivc) IFS Code ddmm/yyyy v Amount of deduction claimed dv e Total deduction claimed (1a + 1b + 1c + 1d) e E 101 [à¤à¤¾à....
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....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)] 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 4 5 Short-term capital gains taxable at the rate of 30% Enter value from item 5vii of schedule BFLA, if any. Short-term capital gains taxable at applicable rates Enter value from item 5viii of schedule BFLA, if any. Short-term capital gains taxable at DTAA rates Enter value from item 5ix of schedule BFLA, if any. 6 7 8 Long- term capital gains taxable at the rate of 10% Enter value from item 5xa of schedule BFLA, if any. Long- term capital gains taxable at the rate of 12.5% Enter value from item 5xb of schedule BFLA, if any. Long- term capital gains taxable at the rate of 20% Enter value from item 5xi of schedule BFLA, if any. 9 Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xii of schedule BFLA, if any. 1 0 the rate of 30% Cap....
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.... 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 consideration Cost of acquisition without indexation Higher of 8 and 9 Cost of acquisition If the long term capital asset was acquired before 01.02.2018, 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) Expenditure wholly and exclusively in connection with transfer Total deductions (7+12) Balance (6-13) Item 8 of LTCG Schedule of ITR5 (Col 1) (Col 1a) (Col 1b) (Col 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 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 rws 115AD(1)(b)(iii) proviso 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 Schedule VDA Income from transfer of Virtual Digital Assets (....
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....ring 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 ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB 2ai aii Income by way of winnings from online games chargeable u/s 115BBJ 2aii b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b i Cash credits u/s 68 bi ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv V Unexplained expenditure etc. u/s 69C bv In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB 106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] vi Amount borrowed or repaid on hundi u/s 69D bvi c Any other income chargeable at special rate (total of ci to cxxii) 2c i Dividends received by non-resident (not being company) or foreign company chargeable u/s 115A(1)(a)(i) other than pro....
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....¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण xviii Indian - chargeable u/s 115E Investment Income of a Non-Resident cxviii xix 115AB(1)(a) - Income in respect of units - off -shore fund cxix XX Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) CXX xxi Income being dividend received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) Income (other than dividend) received by a specified fund in respect of securities (other "than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxxi xxii cxxii d Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to be provided) 2d Amount included in 1 and 2 above, which is claimed as chargeable at special rates in e India as per DTAA (total of column (2) of table below) 2e SI. No. Amount of income Item No.lai, laiii, 1b to 1d to No.2a to 2d in which included Country name & code Article of D....
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....ferred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income 9 Dividend income chargeable at DTAA Rates Schedule CYLA Details of Income after Set off of current year losses ADJUSTMENT Sl.No Head/ Source of Income Income of current year (Fill this column only if income is zero or positive) House property loss of the current year set off Business Loss (other than speculation or specified business loss) of the current year set off Other sources loss (other than loss from race horses and amount chargeable to special rate of tax) of the current year set off Current year's Income remaining after set off CURRENT YEAR LOSS 1 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 House property (3 of Schedule HP) iii Business (excluding Income from life insurance business u/s 115B, speculation income and income from specified business) (A37 of Schedule BP) iv Income from life insurance business u/s 115B (3iv of item E of Sch. BP) [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] 109 à¤à¤¾à¤°à¤....
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.... loss) iv Speculation Income (5v of Schedule CYLA) (B/f normal business or speculation loss) V Specified Business Income (5vi of Schedule CYLA) (B/f normal business or specified business loss) via Short-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)] vib Short-term capital gain taxable @ 20% (5viib of schedule CYLA) (B/f short-term capital loss) vii Short-term capital gain taxable @ 30% ( 5viii of Schedule CYLA) (B/f short-term capital loss) viii Short-term capital gain taxable at applicable rates (5ix of Schedule CYLA) (B/f short-term capital loss) ix Short-term capital gain taxable at special rates in India as per DTAA (5x of Schedule CYLA) (B/f short-term capital loss) xa Long-term capital gain taxable @ 10% ( 5xia of Schedule CYLA) (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) xii Long term capital gains taxable at special ra....
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....nt year loss distributed among the unit-holder (Applicable for Investment fund only) XX Current year losses to be carried forward (xviii-xix) xxi Total loss Carried 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 UD Unabsorbed depreciation and allowance under section 35(4) SI No Assessment Year Depreciation Allowance under section 35(4) Amount of brought forward unabsorbed depreciation Amount as adjusted on account of opting for taxation under section 115BAD or 115BAC(1A) Amount of depreciation set- off against the current year income Balance carried forward to the next year Amount of brought forward unabsorbed allowance Amount of allowance set- off against the current year income Balance Carried forward to the next year (1) (2) (3) 3(a) (4) (5) (6) (7) (8) i Current Assessment Year ii iv V Total (3xvi of BFLA) (4xvi of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit SI. No. ICDS Increase in profit (Rs.) Decrease in profit (Rs.) Net effect (Rs.) (1) (2) (3) (4) (5) I Acco....
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.... of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation i = iii Total E Total donations (Aiii + Biii + Ciii + Diii) PAN of Donee (Donation Reference ARN Number) Schedule 80GGA Details of donations for scientific research or rural development S. No. claimed (drop down to Relevant clause under which deduction is be provided) Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation ii Total donation Schedule80GGC Details of contributions made to political parties S. No. Date Amount of contribution Eligible amount of Transaction Reference number for UPI transfer IFS code of Bank Contribution in cash Contribution in other mode Total Contribution contribution or Cheque number/ IMPS/NEFT/RTGS i (add rows) Total contribution Schedule 80IAC Deduction in respect of eligible start-up [to be filled only if answer to A19(g) is 'Yes'] SI. No. Date of incorporation of Startup Nature of business Certificate number as obtained from Inter Ministerial Board of Certification First AY in which deductio....
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....t, meat products, poultry, marine or dairy products Section 80-IB(11A)] di Undertaking no. 1 (30 of Form 10CCB of the undertaking) d2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) e Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] e1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) e2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) Deduction in respect of industrial undertaking located in Jammu & Kashmir or Ladakh [Section 80-IB(4)] Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] Deduction in the case of an undertaking engaged 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 a Deduction in respect of undertaking located in North-East aa Assam aa1 Undertaking no. 1 (30 of Form 10CCB of the aa2 Undertaking no. 2 (30 of Form 10CCB of the ab Arunachal Pradesh ab1 Undertaking no. 1 (30 of Form 10CCB of the....
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....acilitating the marketing of commodities 13 Sec.80P(2)(f)Others 14 Total Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUCTIONS 1 Part B- Deduction in respect of certain payments a 80G b 80GGA c 80GGC Total Deduction under Part B (a + b + c) 1 2 Part C- Deduction in respect of certain incomes d 180-IA (c of Schedule 80-IA) e 80-IAB f 80-IAC ( 6 of Schedule 80-IAC) g |80-IB (f of Schedule 80-IB) h 80-IBA i 80-IE (B of Schedule 80-IE) j 80JJA k 80JJAA [Sl.no. 5I(eiv) +5II of Annexure to Form 10DA] 1 80LA(1) ( 8 of Schedule 80-LA) m 80LA(1A) ( 8 of Schedule 80-LA) n 80P Total Deduction under Part C (total of d to n ) 2 3 Total deductions under Chapter VI-A (1 + 2) 3 Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC 1 Total Income as per item 13 of PART-B-TI 2 Adjustment as per section 115JC(2) a Deduction Claimed under any section included in Chapter VI-A under the heading "C .- Deductions in respect of certain incomes" 2a b Deduction Claimed u/s 10AA 2b 116 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY c Deduction claimed u/s 35AD as reduced by the amoun....
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....] 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT paid) [where transfer was on or after 23rd July 2024 as applicable] 117 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 2 115AD (STCG for FIIs on securities where STT not paid) 30 (part of 5vii of Schedule BFLA) 3a Proviso to 112(1) (LTCG on listed securities/ units with indexation) [where transfer was before 23rd July 2024 as applicable and tax thereon after taking into account SI. no. B4(f) of Schedule CG, if any.] 20 (as reduced by B4(f) of Schedule CG, if any) (part of 5xa of Schedule BFLA) 3b 112(1) (LTCG on listed securities/ units) [where transfer was on or after 23rd July 2024 as applicable] 12.5 (part of 3viib of Schedule BFLA) 4a 112(1)(c)(iii) (LTCG for non-resident on unlisted securities or other than Listed debentures) [where transfer was before 23rd July 2024 as applicable] 10 (part of 5xa of Schedule BFLA) 4b 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) [where transfer was on or after 23rd July 2024 as a....
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....arbon credits) a Income under head business or profession 10 (7e of Schedule BP) b Income under head other sources 0 10 (2cxvi of Schedule OS) 19 115BBH-Tax on Income from Virtual Digital asset a. Income under head business or profession 30 3f of Schedule BP b. Income under head Capital Gain 30 (C2 of Schedule CG) 20 |115A(1)(b) (A) & 115A(1)(b)(B) (Income of a non-resident from Royalty) 10 (part of 2cviii of Schedule OS) 112(1)(c)(iii) (LTCG for non-resident on unlisted securities or other than Listed debentures) [where transfer was before 23rd July 2024 as applicable] 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid)) [where transfer / event was on or after 23rd July 2024 as applicable] a. Income under head business or profession b. Income under head Capital Gain 118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 21 Income from other sources chargeable at special rates in India as per DTAA (part of 5xv of Schedule BFLA ) 22aj Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% 15 (part of 5via of Schedule BFLA) 22b Pass Through Inc....
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.... b Measurement of agricultural land in Acre Whether the agricultural land is owned or held on lease (drop down to be c provided) Whether the agricultural land is irrigated or rain-fed (drop down to be d provided) 3 Other exempt income (please specify) (3a+3b) 3 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 119 Income u/s 10(23FB) or 10(23FBA) or 10 (23FC) or 10(23FCA) or 10(23FE) or 10(23FF) or 10(4D) (Please provide details of Acknowledgement Number and Date of Form Filed if 10(23FF) A and 10(4D) is claimed) ) Add row option and drop down to be provided in utility for each section separately 3a Any other Income (Specify nature) - Add row option with free B text to enter the nature of income to be provided in utility 3b 4 Income claimed as not chargeable to tax as per DTAA SI. No. Amount of income Nature of income Country name & Code Article of DTAA Head of Income Whether TRC obtained (Y/N) I II III Total Income from DTAA not chargeable to tax 4 5 Pass through income claimed as not chargeable to tax....
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....l assets of specified person 1 2 Less: Total liability of specified person 2 3 Net value of assets (1 - 2) 3 (i) in section 10(1) FMV of assets directly acquired out of income referred to 4i 4 (ii) FMV of assets acquired during the period from the date of creation or establishment to the effective date of registration/provisional registration u/s 12AB, if benefit u/s 11 and 12 not claimed during the said period 4ii 121 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (iii) FMV of assets transferred in accordance with third proviso to section 115TD(2) 4iii (iv) Total (4i + 4ii + 4iii) 4iv 5 Liability in respect of assets at 4 above 5 6 Accreted income as per section 115TD [3 - (4iv - 5)] 6 7 Additional income-tax payable u/s 115TD at maximum marginal rate 7 8 Interest payable u/s 115TE 8 9 Specified date u/s 115TD 9 10 Additional income-tax and interest payable 10 11 Tax and interest paid 11 12 Net payable (10 - 11) (Enter 0 if negative) 12 13 Date(s) of deposit of tax on accreted income Date 1....
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....rom any source outside India A Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending on 1 31st December, 2024) Sl N o Country 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) (9) (10) (11) (12) (i) (ii ) Sl N o Country name A Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending on 2 31st December, 2024 OF FOREIGN ASSETS Sl N o Countr y name Country code Name of financial institution Address of financial institution ZIP code Accoun t number Status Account opening date Peak balance during the period Closing balance Gross amount paid/credited to the account during the period (drop down to be provided specifying nature of amount viz. interest/dividend/proceeds from sale or redemption of financial assets/ other income) (1 ) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (....
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....Income derived from the property Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) SI No |Country Name and code 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 ending Jon 31st December, 2024 SI No Country Name and code Zip Code Nature of Asset Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisitio n Total Investment (at cost) (in rupees) Income derived from the asset Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) Nature of Asset Ownership- Direct/ Beneficial owner/ Beneficiary E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time calendar year ending on 31st December, 2024 and which has not been included in A to D above. SI No Institution in Name of the which th....
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....nter nil if loss) 1 2 Profits and gains from business or profession i Profits and gains from business other than speculative business and specified business (A37 of Schedule BP)(enter nil if loss) 2i ii Profits and gains from speculative business (3(ii) of table E of Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) 2ii iii Profits and gains from specified business (3(iii) of table E of Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) 2iii iv Income chargeable to tax at special rate (3d, 3e, 3f and 4b of Schedule BP) 2iv v Total (2i + 2ii + 2iii + 2iv) (enter nil, if loss and carry this figure of loss to Schedule CYLA) 2v 3 Capital gains a Short term ia Short-term chargeable @ 15% (11ii of item E of schedule CG) aia ib Short-term chargeable @ 20% (11iii of item E of schedule CG) aib if Short-term chargeable @ 30% (11iv of item E of schedule CG) aii Short-term chargeable at applicable rate (11v of item E of schedule CG) aiii iv Short-term chargeable at special rates in India as per DTAA (11vi of item E of Schedule CG) aiv v Total Short-term (aia+aib+ aii + aiii + aiv) (enter nil if loss) av ....
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.... (total of (i) of schedule SI) 14 15 Net agricultural income/ any other income for rate purpose (2v of Schedule EI) 15 16 Aggregate income (13 - 14 + 15) [applicable if (13-14) exceeds maximum amount not chargeable to tax] 16 17 Losses of current year to be carried forward (total of xx of Schedule CFL) 17 18 Deemed total income under section 115JC (3 of Schedule AMT) 18 Part B - TTI Computation of tax liability on total income COMPUTATION OF TAX LIABILITY 1 A Tax payable on deemed total income under section 115JC (4 of Schedule AMT) la B Surcharge on (a) above (if applicable) 1b C Health and Education Cess @ 4% on 1a+1b above 1c D Total Tax Payable on deemed total income (1a+1b+1c) 1d 2 Tax payable on total income A Tax at normal rates on 16 of Part B-TI 2a B Tax at special rates (total of col. (ii) of Schedule- SI) 2b C Rebate on agricultural income [applicable if (13- 14) of Part B-TI exceeds maximum amount not chargeable to tax] 2c D Tax Payable on total income (2a+2b -2c) 2d E Surcharge Surcharge computed before marginal relief Surcharge after marginal relief 25% of 12(i) of Schedule SI I 2ei 2g(ii) ia ii 10% or 15 % , as ....
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....) 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 Code Name of the Bank Country of Location IBAN 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 (ii) have signing authority in any account located outside India; or (iii) have income from any source outside India? [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ] 18 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax ADVANCE/ SELF ASSESSMENT TAX SI No BSR Code....