TaxTMI 
TaxTMI 
CBDT has notified the ITR-2 Form for Assessment Year 2025–26 under the Income-tax (Fifteenth Amendment) Rules, 2025.
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...., 1962 and was last amended vide notification GSR 286(E), dated the 01 May, 2025. Explanatory Memorandum- It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules. ============= Document 1 Assessment Year INDIAN INCOME TAX RETURN [For Individuals and HUFs not having income from profits and gains of business or profession] (Please see Rule 12 of the Income-tax Rules, 1962) (Please refer instructions) " FORM ITR-2 2025-26 GENERAL Part A-GEN PERSONAL INFORMATION (A1) First name (A2) Middle name (A3) Last name (A4) PAN (A6) Flat/Door/Block (A7) Name of No. Premises/Building/Village (A5) Status (Tick) Individual HUF (A8) Road/Street/Post (A14) Date of Office (DD/MM/YYYY) Birth/ Formation (A9) Area/locality (A15) Aadhaar Number (12 digit) (A10) (A11) State Town/City/District (A12) Country (A13) PIN code/ZIP code (A16) Residential/Office Phone (A17) Mobile No. 2 Number with STD code/ Mobile No. 1 FILING STATUS (A18) Email Address-1 (self) (A19) Email Address-2 (A20) (ali) Filed u/s (Tick) [Please see instruction] 139(1)-On or before due date, [139(4)-After due date, [139(5)-....
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....section (6)(1)(c)] [where Explanation 1 is not applicable] You are a citizen of India, who left India, for the purpose of employment, as a member of the crew of an Indian ship and were in India for 182 days or more during the previous year and 365 days or more within the preceding 4 years [Explanation 1(a) of section (6)(1)(c)] You are a citizen of India or a person of Indian origin and have come on a visit to India during the previous year and were in India for a) 182 days or more during the previous year and 365 days or more within the preceding 4 years; or b) 120 days or more during the previous year and 365 days or more within the preceding 4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)] B. Resid ent but not Ordi naril y Resid ent You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)] You have been in India for 729 days or less during the 7 preceding years [section 6(6)(a)] You are a citizen of India or person of Indian origin, who comes on a visit to India, having total income, other than the income from foreign sources, exceeding Rs. 15 lakh and have....
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....me of Company N compa ny (Drop down to be provid ed) Whether you have held unlisted equity shares at any time during the previous year? (Tick) (1) Yes 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 (Drop down to be provid ed) No. of shar es Cost of acquisi tion No. of shar es Date of subscrip tion / purchas e Fac e val ue per sha re Iss ue pri ce per sha re (in cas e of fres h issu e) Purchas e price per share (in case of purchas e from existing sharehol der) No. of shar es Sale consider ation No. of shar es Cost of acquisi tion la 1b 2 3 4 5 6 7 8 9 10 11 12 13 SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule S Details of Income from Salary SALARIES Name of Employer Nature of employer (Tick) (drop down to be provided) TAN of Employer (mandatory if tax is deducted) Address of employer Town/City State PIN code/ ZIP code 1 Gross Salary (1a + 1b + 1c + 1d + 1e + 1f) 1 a Salary as per section 17(1) (drop down to be provided) 1a b Value of perqu....
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....ils to be filled in the drop down to be provided e-filing utility) are in 1h i Total (1g + 1h) 1i j Arrears/Unrealized rent received during the year less 30% 1j k Income from house property 1 (1f - 1i + 1j) 11 (fill up details separately for each property) 2 Pass through income/loss if any * 2 3 Income under the head "Income from House Property" (21k + 2) (if negative take the figure to 2i of schedule CYLA) 3 NOTE Please include the income of the specified persons referred to in Schedule SPI and Pass through computing the income under this head. income referred to in schedule PTI while Interest payable on borrowed capital (Details to be filled in the drop down to be provided e-filing utility) are in 1h Please include the income of the specified persons referred to in Schedule SPI and Pass through computing the income under this head. 43 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 1....
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....d within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 2d e Short-term capital gain on equity share or equity oriented MF (STT paid) (2c +2d) 2ei 2eii A2e For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) 3 STCG on transactions covered u/s 111A (A3ai + A3aii) A3a 44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 4 i. Where the transfer was before 23rd July 2024 A3ai ii. Where the transfer was on or after 23rd July 2024 A3aii b STCG from sale of shares not covered in sl. no 3a or sale of debentures A3b For NON-RESIDENT- from sale of securities (other than those at A2) 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 v....
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....pital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? Yes No Not applicable. If yes, then provide the details below SI. No. 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 utilised out of Capital Gains account i 2022-23 54B ii 2023-24 54B b Amount deemed to be short term capital gains, other than at 'a' Total amount deemed to be short term capital gains (aXi + aXii + b) A6 7 Pass Through Income/ Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A7ai + A7aii + A7b + A7c) A7 ai Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 15% A7a aii Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 20% A7aii b Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 30% A7b c Pass Through Income/ Loss in the nature of Short Term Capital Gain....
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....r second proviso to section 112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024) biib(c) Add row iii Expenditure wholly and exclusively in connection with transfer biii iv Total (where transfer is before 23rd July 2024 biia + Ebiib(c) + biii; where transfer is on or after 23rd July 2024 bi + Ebiib(a) + biii) biv iva Total (only for the purpose of computing eiB) (biia + Ebiib(c) + biii) (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024) biva c Balance (aiii - biv) 1c ca Balance (aiii- biva) (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024) 1ca (only for the purpose of computing eiB) (In case of negative, to be considered as nil) d Deduction under section 54/54B/54EC/54F (Specify details in item D below) 1d e Long-term Capital Gains on Immovable property (1c - 1d) B1e ea Long-term Capital Gains on Immovable property (1ca - 1d) B1ea (Applicable for Residents for computational purposes u....
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....sted securities (other than a unit) or zero coupon bonds as per Section 112(1) Where transfer was before 23rd July 2024 (i) Where transfer was on or after 23rd July 2024 (ii) a Full value of consideration 3a b Deductions under section 48 i Cost of acquisition with indexation bi ia Cost of acquisition without indexation (where transfer was before 23rd July 2024, applicable only for the purpose computing excess tax to be ignored as per proviso to 112(1)) of bia ii Cost of improvement with indexation bii iia Cost of improvement without indexation (where transfer was before 23rd July 2024, applicable only for the purpose computing excess tax to be ignored as per proviso to 112(1)) of biia iii Expenditure wholly and exclusively in connection with transfer biii iv Total (where transfer was before 23rd July 2024, bi + bii +biii) (where transfer was on or after 23rd July 2024, bia +biia +biii) biv iva Total (bia + biia + biii) (for the purpose of computing excess as per proviso section 112(1)) (applicable where transfer was before 23rd July 2024) biva c Balance (3a - 3biv) 3c ca Balance (3a - 3biva) (for the purpose of computing excess tax as per pr....
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....section 112A A LTCG u/s 112A (column 14(iii) of Schedule 112A) 4a i. Sum of column 14 where transfer was before 23rd July 2024 4ai ii. Sum of column 14 where transfer was on or after 23rd July 2024 4aii B Deduction under sections 54F (Specify details in item D below) where transfer was i. Before 23rd July 2024 ii. On or after 23rd July 2024 4b 4bi 4bii C Long-term Capital Gains on sale of capital assets at B4 above where transfer was (4a - 4b) i. Before 23rd July 2024 ii. On or after 23rd July 2024 B4c B4ci B4cii 5 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) A LTCG computed without indexation benefit where transfer was i. Before 23rd July 2024 - Listed Debentures ii. Before 23rd July 2024 - other than Listed Debentures iii. On or after 23rd July 2024 (Only unlisted Shares or Listed debentures) 5a 5ai 5aii 5aiii B Deduction under sections 54F (Specify details in item D below) where transfer was i. Before 23rd July 2024 - Listed Debentures ii. Before 23rd July 2024 - other than Listed Debentures iii. On or after 23rd July 2024 (Only unlisted Sh....
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....A read with section 115AD a LTCG u/s 112A (column 14(iii) of Schedule 115AD(1)(b)(iii) proviso) (7ai + 7aii) 7a i. Sum of column 14 where transfer was before 23rd July 2024 - 7ai ii. Sum of column 14 where transfer was on or after 23rd July 2024 7aii b Deduction under section 54F (Specify details in item D below) i. Before 23rd July 2024 ii. On or after 23rd July 2024 7b 7bi 7bii c Long-term Capital Gains on sale of capital assets at B7 above where transfer was (7a - 7b) i. Before 23rd July 2024 ii. On or after 23rd July 2024 B7c B7ci B7cii 8 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A) a LTCG on sale of foreign exchange asset (as per section 115F) where transfer was(computed without indexation) 8a i. Before 23rd July 2024 8ai ii. On or After 23rd July 2024 8aii b Less deduction under section 115F (Specify details in item D below) 8b i. Before 23rd July 2024 8bi ii. On or After 23rd July 2024 8bii c Balance LTCG on sale of foreign exchange asset where transfer was (8a - 8b) B8c i. Before 23rd July 2024 B8ci ii. On or After 23rd July 2024 B8cii 9 From sale of assets where B1 ....
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....before 23rd July 2024 bi. bii. Where deemed capital gain arose on or after 23rd July 2024 bii. Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b) 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) (B11a1+ B11a2 + B11b) B11 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, ali. B11 chargeable @ 10% u/s 112A a1i Pass Through Income/ Loss in the nature of Long-Term Capital Gain, alii B11a1(ii) chargeable @ 12.5% u/s 112A a2i Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 10% under sections other than u/s 112A B11 a2(I) a2 (ii) Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% other than u/s 112A B11a2(ii) b Pass Through Income/ Loss in the nature of Long-Term Capital Gain, B11b chargeable @ 20% 12 Amount of LTCG included in B1- B11 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA Sl. No. Item No. Amount B1 to B11 of above in i....
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....tal Gains Accounts Scheme before due date aiv (iva) Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy V Amount of deduction claimed av h Deduction claimed u/s 54B i Date of transfer of original asset bi dd/mm/yyyy ii Cost of new agricultural land bii iii Date of purchase of new agricultural land biii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date biv (iva) Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy V Amount of deduction claimed bv c Deduction claimed u/s 54EC i Date of transfer of original asset ci dd/mm/yyyy ii Amount invested in specified/notified bonds (Not exceeding fifty lakh rupees) cii iii Date of investment ciii dd/mm/yyyy iv Amount of deduction claimed civ d Deduction claimed u/s 54F i Date of transfer of original asset di dd/mm/yyyy ii Cost of new residential house dii iii Date of purchase/construction of new residential house 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 dd/mm/yyyy v Amount of deduction claimed dv e Deductio....
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....fter set off (i - xi) X X i Total loss set off (ii + iii + iv + v + vi + vii + viii + ix + x) Note- The figures of STCG in this table (Ale* etc.) are the amounts of STCG computed in respective column (A1- A7) 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. Note- 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 Type of Capital gain / Date Upto 15/6 (i) |16/6 to 15/9 (ii) 16/9 to 15/12 (iii) 16/12 to 15/3 (iv) 16/3 to 31/3 (v) 1 Short-term capital gains taxable at the rate of 15% Enter value from item 3iiia of schedule BFLA, if any. 2 Short-term capital gains taxable at the rate of 20% Enter value from item 3iiib of schedule BFLA, if any. 3 Short-term capital gains taxable at the rate of 30% Enter value from item 3iv of schedule BFLA,....
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....al of Col 14 where transfer was before 23rd July 2024 Total of Col 14 where transfer was on or after 23rd July 2024 (ii) (iii) Total of LTCG u/s 112A à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] 55 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 rws 115AD(1)(b)(iii) proviso 115AD(1)(b)(iii) proviso SI. No. Sha re/ Unit Shar e / Unit trans ferre d (Befo re/on or after 23rd July 2024) ISI N Co de Na me of th e Sh ar e/ Un it No. of Sh are s/ Un its Sa le- pri ce pe r Sh ar e/ Un it Full Value of Consi derati on -If shares are acquire d on or before 31.01.2 018 (Total Sale Value) (4*5) -If shares are Acquire d after 31st January 2018 - Please enter Full Value of Consid eration Cost of acqu isitio n with out inde xatio n High er of 8 and 9 Cost of acqu isitio n If the long- term capit al asset was acqu ired befo re 01.02 .2018 , Low er of 6 and 11 Fair Mark et Value per share/ unit as on 31st Janua ry,201 8 Tot al....
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....tributions to provident fund to the extent taxable as per second proviso to section 10(12) bviii ix Others bix c Rental income from machinery, plants, buildings, etc., Gross 1c d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) 1d i Aggregate value of sum of money received without consideration di In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration stamp duty value of property in excess of such consideration diii iv In case any other property is received without consideration, fair market value of property div v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) 1e 57 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण SI. No. Nature Amount 1 Family Pension 2 Income from retirement benefit account maintai....
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....)(iiac) dvi vii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) dvii viii Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B) dviii ix Income by way of interest on bonds purchased in foreign currency by non-residents - chargeable u/s 115AC dix x Income by way of Dividend on GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC dx xi Income by way of dividends from GDRs purchased in foreign currency by residents - chargeable u/s 115ACA dxi xii Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) dxii xiii Income by way of interest received by an FII on bonds or Government securities referred to in section 194LD - chargeable as per proviso to section 115AD(1)(i) dxiii xiv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA dxiv XV Donations in certain cases chargeable u/s 115BBC dxv xvi Interest referred to in....
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....edule CYLA) 6 7 Income from other sources (other than from owning race horses) (2 + 6) (enter 6 as nil, if negative) 7 8 Income from the activity of owning and maintaining race horses a Receipts 8a b Deductions under section 57 in relation to receipts at 8a only 8b C Amounts not deductible u/s 58 8c d Profits chargeable to tax u/s 59 8d e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 6xii of Schedule CFL) 8e Income under the head "Income from Other Sources" (7 + 8e) (take 8e as nil if negative) 9 9 Information about accrual/receipt of income from Other Sources 10 S.No. Other Source Income Upto 15/6 From 16/6 to 15/9 From 16/9 to 15/12 From 16/12 to 15/3 From 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 2 Income by way of winnings from online games u/s 115BBJ 3a Dividend Income referred in SI. No. 1a(i) 3b Dividend Income referred in SI. No. 1a(iii) 60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 4 Dividend Income u/s 115A(1)(a)(i) other than as per proviso t....
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....edule OS) xii Profit from the activity of owning and maintaining race horses (8e of Schedule OS) xiii Income from other sources taxable at special rates in India as per DTAA (2f of Schedule OS) xiv Total loss set off (ii + iii + iva + ivb + v + vi + vii + viiia + viiib + ix + x + xi + xii + xiii) XV Loss remaining after set-off (i - xiv) Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years BROUGHT FORWARD LOSS ADJUSTMENT SI. No. Head/ Source of Income Income after set off, if any, of current year's losses as per 4 of Schedule CYLA) Brought forward loss set off Current year's income remaining after set off 1 2 3 i Salaries (4ii of schedule CYLA) ii House property (4iii of schedule CYLA) (B/f house property loss) iiia Short-term capital gain taxable @ 15% (4iva of schedule CYLA) (B/f short-term capital loss) iiib Short-term capital gain taxable @ 20% (4ivb of schedule CYLA) (B/f short-term capital loss) iv Short-term capital gain taxable @ 30% (4v of schedule CYLA) (B/f short-term capital loss) V Short-term capital gain taxable at applicable rates (4vi of schedule CYLA) (B/f short-term capital loss) vi Shor....
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....down to be provided in e-filing utility) e 80CCD(2) (Details are to be filled in the drop down to be provided in e-filing utility) f 80D (Details are to be filled in the drop down to be provided in e- filing utility) [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] 63 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण g 80DD h 80DDB (Details are to be filled in the drop down to be provided in e- filing utility) i 80E (Details are to be filled in the drop down to be provided in e-filing utility) j in the drop down to be 80EE (Details are to be filled provided in e-filing utility) k 80EEA (Details are to be filled in the drop down to be provided in e-filing utility) 1 80EEB (Details are to be filled in the drop down to be provided in e-filing utility) m 80G n in the drop down to be 80GG (Details are to be filled provided in e-filing utility) 0 80GGA p 80GGC 2 Part C, CA and D- Deduction in respect of certain incomes/other deduction q 80QQB (Details are to be filled in the drop down to be provided in e-filing utility) r 80RRB (Details are to be filled in the drop dow....
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....Contribution in cash Contribution in other mode Total Contribution i (add rows) Total contribution Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability Schedule 80DD Nature of disability Type of dependent PAN of the dependent Aadhaar of the dependent Date of filing of Form 10IA Ack. No. of Form 10IA filed Form Ack. No. as per Rule 11A(2)(ii) (if applicable) UDID Number (If available) Amount 1. Dependent person with disability 2. Dependent person with severe disability 1. Spouse 2. Son 3. Daughter 4. Father 5. Mother 6. Brother 7. Sister 8. Member of the HUF (in [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] 65 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण case of HUF) Schedule 80U Details of deduction in case of a person with disability Nature of disability Date of filing of Form 10IA Ack. No. of Form 10IA filed Form Ack. No. as per Rule 11A(2)(ii) (if applicable) UDID Number (If available) Amount 1. Self with disability 2. Self with severe disability Schedule Computation of ....
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....chedule BFLA) 2b 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] 20 (part of 3iiib of Schedule BFLA) 3 115AD (STCG for FIIs on securities where STT not paid) 30 (3iv of Schedule BFLA) 4a 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 Sl. no. B3(i)(h) of Schedule CG, if any.] 20 (as reduced by B3(i)(h) of Schedule CG, if any) (part of 3viii of Schedule BFLA) 4b 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) 5a 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 3viia of Schedule BFLA) 5b 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) [where transfer was on or after 23rd July 2024 as applicable] 12.5 (part of 3viib of Schedule BFLA) 6a 115AC (LTCG for non-resident on bonds/GDR) [where transfer was before 23rd July 2024 as appli....
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....sfer of Virtual Digital Asset) 0 30 (C2 of Schedule CG) 17 115BBF (Tax on income from patent) 10 (part of 2d of Schedule OS) 18 115BBG (Tax on income from transfer of carbon credits) 10 (part of 2d of Schedule OS) 19 Any other income chargeable at special rate (Drop down to be provided in e-filing utility) (part of 2d of Schedule OS) 20 Other source of income chargeable at special rates in India as per DTAA (part of 3xii of Schedule BFLA) 21a Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% 15 (part of 3iiia of Schedule BFLA) 21b Pass Through Income in the nature of Short Term Capital Gain chargeable @ 20% 20 (part of 3iiib of Schedule BFLA) 22 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30% 30 (part of 3iv of Schedule BFLA) 23a Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s 112A 10 (part of 3viia of Schedule BFLA) 23b Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% u/s 112A 12.5 (part of 3viib of Schedule BFLA) 24a Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%- under sections other than ....
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....(5) (6) (7) (8) (9) (10) 1. (Dropdown to be provided) I House property ii Capital Gains a Short term ai Section 111A aii Others b Long term bi Section 112A bi Other than Section 112A iii Other Sources A Dividend B Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ..... ... c u/s 2. I House property ii Capital Gains a Short term ai Section 111A aii Others b Long term Bi Section 112A Bii Other than Section 112A Other Sources a Dividend B Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ... c u/s . Please refer to the instructions for filling out this schedule. NOTE â–º [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] 69 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) SI. Country Code Taxpayer Identification Number SI Head of income Income from outside India (included in PART B-TI) Tax paid outside India Tax payable on such income under normal provision....
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.... Status Account opening date Peak balance during the period Closi ng balan ce 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) ) Sl N o Count ry name A Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year 3 ending as on 31st December, 2024 Sl N o Countr y name Country code Name of entity Address of entity ZIP code Nature of entity Date of acquiri ng the interest Initial value of the investme nt Peak value of investme nt during the period Closi ng value Total gross amount paid/credited with respect to the holding during the period Total gross proceeds from sale or redemption of investment during the period (1 ) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (i) (ii ) Sl N o Countr y name A Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the 4 calendar year ....
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....et Nature of Income Income taxable and offered in this return Amoun t Schedule where offered Item number of schedule 1) (2) 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii ) SI N 0 |Country Name and code Total Investment (at cost) (in rupees) derived Income from the asset Amoun t E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2024 and which has not been included in A to D above. SI N 0 Name of the Instituti on in which the account is held Address |Instituti of the on Count ry Name and Code ZIP Code Name of the account holder Accou nt Numb er Peak Balance/ Investment during the year (in rupees) Whether income accrued is taxable in your hands? If (7) is yes, Income accrued in the account If (7) is yes, Income offered in this return Amou nt Schedule where offered Item number of schedule (1 ) (2) (3) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) (i) SI N 0 Name of the Instituti on in which the account is held Address |Instituti of the on F Details of trusts, created unde....
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....(3) (i) Jewellery, bullion etc. (ii) Archaeological collections, drawings, painting, sculpture or any work of art (iii) Vehicles, yachts, boats and aircrafts (iv) Financial assets Amount (cost) in Rs. (a) Bank (including all deposits) (b) Shares and securities (c) Insurance policies (d) Loans and advances given (e) Cash in hand C Liabilities in relation to Assets at (A + B) NOTE Please refer to instructions for filling out this schedule. Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC Schedule: Tax deferred on ESOP received from employer, being an eligible start-up referred to in section 80-IAC PAN of the employer being an eligible startup DPIIT registration number of the employer DETAILS Sl. No. Assessment Year Amount of Tax Has any of the following events occurred during the previous year relevant to current assessment year Balance amount of tax deferred to be carried forward to the next Assessment years Col (3-7) deferred brought forward Such specified security or sweat equity shares were....
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.... 3d 74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] e Total capital gains (3c + 3d) 3e 4 Income from other sources a Net income from other sources chargeable to tax at normal applicable rates (6 of Schedule OS) (enter nil if loss) 4a b Income chargeable to tax at special rates ( 2 of Schedule OS) 4b c Income from the activity of owning and maintaining race horses ( 8e of Schedule OS) (enter nil if loss) 4c d Total (4a + 4b + 4c) (enter nil if loss) 4d 5 Total of head wise income (1+2+3e+4d) 5 6 Losses of current year set off against 5 (total of 2xiv and 3xiv of Schedule CYLA) 6 7 Balance after set off current year losses (5-6) (total of column 4 of Schedule CYLA+ 2 of Schedule OS) 7 8 Brought forward losses set off against 7 ( 2xiii of Schedule BFLA) 8 9 Gross Total income (7-8) (3xiv of Schedule BFLA + 2 of Schedule OS) 9 10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 10 11 Deductions under Chapter VI-A [w of Schedule VIA and limited to ( 9-10)] 11 12 Total income (9 - 11) 12 13 Income which is included in 12 and chargeable to tax at special rates (total of column (i....
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....e only if 7 is higher than 1d) (row 5 of 9 10 Tax payable after credit u/s 115JD (8a + 8c - 9) 10 11 Tax relief a Section 89(Please ensure to submit Form 10E) 11a b Section 90/ 90A (2 of Schedule TR) 11b c Section 91 (3 of Schedule TR) 11c d Total (11a + 11b + 11c) 11d 12 Net tax liability (10 - 11d) (enter zero if negative) 12 13 Interest and fee payable a Interest for default in furnishing the return (section 234A) 13a b Interest for default in payment of advance tax (section 234B) 13b c Interest for deferment of advance tax (section 234C) 13c d Fee for default in furnishing return of income (section 234F) 13d e Total Interest and Fee Payable (13a+13b+13c+13d) 13e 14 Aggregate liability (12 + 13e) 14 TAXES PAID 15 Taxes Paid a Advance Tax (from column 5 of 20A) 15a b TDS (total of column 5 of 20B and column 9 of 20C) 15b c TCS (total of column 7(i) of 20D) 15c d Self-Assessment Tax (from column 5 of 20A) 15d e Total Taxes Paid (15a + 15b + 15c + 15d) 15e 16 Amount payable (Enter if 14is greater than 15e, else enter 0) 16 17 Refund (If 15e is greater than 14) (Refund, if any, will be directly credited into th....
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.... NOTE B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)] Sl No Tax Deduction Account Number (TAN) of the Employer Name of the Employer Income chargeable under Salaries Total tax deducted (1) (2) (3) (4) (5) TDS ON SALARY I II NOTE Please enter total of column 5 in 15b of Part B-TTI C Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16E furnished by Deductor(s)] 1 Sl N o TDS credit relating to self /other person [spouse as per section 5A/othe r person as per rule 37BA(2 )] PAN/ Aadhaa r No. of Other Person (if TDS credit related to other person) TAN of the Deducto r/ PAN/ Aadhaar No. of Tenant/ Buyer Section under which TDS is deducte d Unclaimed TDS brought forward (b/f) Financial Year (TDS TDS of the current deducted during FY 2024-25 ) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year, not applicable if TDS is deducted u/s 194N) Corresponding Receipt/withdraw als offered TDS credit being carried forwar d Fin. Year in which deducte d TD S b/f Deducte d in own hands Deducted in the hands of spouse as per section 5A or a....