TaxTMI 
TaxTMI 
CBDT has notified the ITR-6 Form for Assessment Year 2025–26 under the Income-tax (Sixteenth Amendment) Rules, 2025
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....he 26th March, 1962 and was last amended vide notification number G.S.R. 287(E), dated the 03 May, 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. 53/2025 dated 30-05-2025 ============= Document 1 117 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण सà¥à¤ªà¤·à¥à¤Ÿà¥€à¤•à¤¾à¤°à¤• जà¥à¤žà¤¾à¤ªà¤¨ : यह पà¥à¤°à¤®à¤¾à¤£à¤¿à¤¤ किया जाता है कि इस अधिसूचना को à¤à¥‚तलकà¥à¤·à¥€ रूप देने से किसी वà¥à¤¯à¤•à¥à¤¤à¤¿ पर पà¥à¤°à¤¤à¤¿à¤•....
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....d, then enter Receipt No and Date of filing original return (DD/MM/YYYY) / 1 (c) If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in section 170A, enter Unique Number /Document Identification Number and date of such notice/order, or 1 1 if filed u/s 92CD enter date of advance pricing agreement (d) Residential Status (Tick) Resident Non-Resident (e) Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility) (applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number. If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be provided in efiling utility) Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number. (f) Whether total turnover/ gross receipts in the previous year 2022-2023 exceeds 400 crore rupees? (Yes/No) (applicable for Domestic Company) (g) Whether assessee is a resident of a country or specified territory with whi....
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....ra 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return? Yes No 5 If yes, provide date of filing Form-2 (r) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) LEI Number Valid upto date (s) Whether you are recognized as MSME? Yes No If yes, please provide registration number allotted as per MSMED Act, 2006 AUDIT INFORMATION (a1) Whether liable to maintain accounts as per section 44AA? (Tick) Yes No (a2) Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44BBC/ 44D? (Tick) Yes No (a2i) If No, Whether during the year total sales/turnover/gross receipts of business is more than 1 Crore Rupees but does not exceed 10 Crore Rupees? (Tick) Yes No, turnover does not exceed 1 crore No , turnover exceeds 10 crores (a2ii) If (a2i) is Yes, whether aggregate of all amounts received, including amount received for sales, turnover or gross receipts or on capital account such as capital contribution, loans etc. during the previous year, in cash & non-a/c payee cheque/DD, does not exceed five per cent of said amount? (a2ii) (Tick) Yes No (a2iii) If (a....
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....ame of Holding Company Address of Holding Company PAN held If holding company, mention the details of the subsidiary companies (c) Percentage of Shares Name of Subsidiary Company Address of Subsidiary Company PAN held In case of amalgamating company, mention the details of amalgamated company (a) Name of Amalgamated Company Address of Amalgamated Company PAN Date of Amalgamation BUSINESS ORGANISATION In case of amalgamated company, mention the details of amalgamating company (b) Name of Amalgamating Company Address of Amalgamating Company Date of Amalgamation PAN In case of demerged company, mention the details of resulting company (c) Name of Resulting Company Address of Resulting Company PAN Date of Demerger In case of resulting company, mention the details of demerged company (d) Name of Demerged Company Address of Demerged Company Date of Demerger PAN Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return. KEY PERSONS S.No. Name Desi....
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....E OF COMPANY AND ITS BUSINESS Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than those declaring income under section 44AE S.No. Code [Please see instruction No.7(i)] Description (i) (ii) (iii) Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025 OR AS ON THE DATE OF AMALGAMATION I Equity and Liabilities QUITY AND LIABILITIES 1 Shareholder's fund A Share capital i Authorised Ai ii Issued, Subscribed and fully Paid up Ai iii Subscribed but not fully paid Aiii iv Total (Aii + Aiii) Aiv B Reserves and Surplus i Capital Reserve Bi ii Capital Redemption Reserve Bii iii Securities Premium Reserve Biii iv Debenture Redemption Reserve Biv V Revaluation Reserve Bv vi Share options outstanding amount Bvi vii Other reserve (specify nature and amount) a viia b viib c Total (viia + viib) Bvii viii Surplus i.e. Balance in profit and loss account (Debit balance to be shown as -ve figure) Bviii ix Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as -ve figure) Bix THE GAZETTE OF INDIA : EXTRAORDIN....
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....ue on borrowings iv V Income received in advance V vi Unpaid dividends vi vii Application money received for allotment of securities and due for refund and interest accrued vii viii Unpaid matured deposits and interest accrued thereon viii ix Unpaid matured debentures and interest accrued thereon ix x Other payables X xi Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x) 4C D Short-term provisions i Provision for employee benefit ii Provision for Income-tax iii Proposed Dividend iv Tax on dividend iv V |Other V vi Total Short-term provisions (i + ii +iii + iv + v) 4D E Total Current liabilities (4A + 4B + 4C + 4D) 4E Total Equity and liabilities (1D + 2 + 3E + 4E) I II ASSETS ASSETS 1 Non-current assets A Fixed assets i Tangible assets a Gross block ia b Depreciation ib c Impairment losses ic d Net block (ia - ib - ic) id Intangible assets a Gross block iia b Amortization iib c Impairment losses iic d Net block (iia - iib - iic) iid iii Capital work-in-progress iii iv Intangible assets under development iv V Total Fixed assets (id + iid + iii + iv) Av....
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....¤¾à¤°à¤£ i Raw materials ii Work-in-progress iii Finished goods iv Stock-in-trade (in respect of goods acquired for trading) iv V Stores and spares V vi Loose tools vi vii Others vii viii Total Inventories (i + ii + iii + iv + v + vi + vii) Bviii C Trade receivables i Outstanding for more than 6 months i ii Others ii iii Total Trade receivables (i + ii + iii) Ciii D Cash and cash equivalents i Balances with Banks i ii Cheques, drafts in hand iii Cash in hand iii iv Others iv v Total Cash and cash equivalents (i + ii + iii + iv) Dv E Short-term loans and advances i Loans and advances to related parties (see instructions) i ii Others iii Total Short-term loans and advances (i + ii) Eiii iv Short-term loans and advances included in Eiii which is a for the purpose of business or profession iva b not for the purpose of business or profession ivb given to a shareholder, being the beneficial owner of share, or to any concern or on c behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act ivc F Other current assets F G Total Current assets (Aviii + Bviii + Ciii + Dv + Eii....
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....ties b c Deposits c 127 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण d Other loans (specify nature) d Total Borrowings (a3 + b + c + d) Ii ii Trade payables Iii iii Other financial liabilities a Current maturities of long-term debt a b Current maturities of finance lease obligations b c Interest accrued C d Unpaid dividends d e Application money received for allotment of securities to the extent refundable and interest accrued thereon e f Unpaid matured deposits and interest accrued thereon f g Unpaid matured debentures and interest accrued thereon h Others (specify nature) h i Total Other financial liabilities (a + b +c +d +e +f +g+ h) Iiii iv Total Financial Liabilities (li + Iii + Iiii) liv II Other Current liabilities a Revenue received in advance a b Other advances (specify nature) b c Others (specify nature) C d Total Other current liabilities (a + b+ c) IId III Provisions a Provision for employee benefits a b Others (specify nature) b c To....
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....l non-current assets (i + ii + iii) J 129 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण V from from Non-current assets included in J above which is due shareholder, being the beneficial owner of share, or any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act V Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J) 1 2 Current assets A Inventories i Raw materials ii Work-in-progress iii Finished goods iii iv Stock-in-trade (in respect of goods acquired for trading) iv V Stores and spares V vi Loose tools vi vii Others vii viii Total Inventories (i + ii + iii + iv + v + vi + vii) 2A B Financial Assets I Investments i Investment in Equity instruments a Listed equities ia b Unlisted equities ib c Total (ia + ib) ic ii Investment in Preference shares if iii Investment in government or trust securities iif iv Investment in debentures or bonds iv V Investment in Mutual funds V vi Investm....
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....nses V vi Depreciation of factory machinery vi vii Total (i+ii+iii+iv+v+vi) Evii F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F 2 Closing Stock i ii Raw material 2i Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced - transferred to Trading Account (1F - 2) 3 Part A- Trading Account Trading Account for the financial year 2024-25 (fill items 4 to 12 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) 4 Revenue from operations 131 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) i Sale of goods i ii Sale of services ii iii Other operating revenues (specify nature and amount) a iiia b iiib c Total (iiia + iiib) iiic iv Total (i + ii + iiic) Aiv B Gross receipts from Profession B C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied i Union Excise dutie....
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....iii ix Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) ix X Agricultural income X xi Any other income (specify nature and amount) A xia B xib C Total (xia + xib) xic X X xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii 15 Total of credits to profit and loss account (13+14xii) 15 DEBITS TO PROFIT AND LOSS ACCOUNT 16 Freight outward 16 17 Consumption of stores and spare parts 17 18 Power and fuel 18 19 Rents 19 20 Repairs to building 20 21 Repairs to machinery 21 22 Compensation to employees i Salaries and wages 22i Bonus 22ii iii Reimbursement of medical expenses 22iii iv Leave encashment 22iv V Leave travel benefits 22v vi Contribution to approved superannuation fund 22vi vii Contribution to recognised provident fund 22vii viii Contribution to recognised gratuity fund 22viii ix Contribution to any other fund 22ix x Any other benefit to employees in respect of which an expenditure has been incurred 22x xi Total compensation to employees (total of 22i to 22x) 2....
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.... [PART II-SEC. 3(i)] 134 iii Total (i + ii) 46iii Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) 47 (i1) 47i(1) (i2) 47ii(2) (i3) 47i(3) (Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) ii 47ii Name of Road/ Premises/Street/ Building/ Post Village Office Town/ City/ District Flat / Door/ ZIP PIN Code Area/ Locality S.No. Name State Country Amount Code Block No 1 Rows can be added as required Others (amounts less than Rs. 1 lakh) iii 47iii iv Total Bad Debt (47i + 47ii + 47iii)) 47iv 48 Provision for bad and doubtful debts 48 49 Other provisions 49 50 Profit before interest, depreciation and taxes [15 - (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50 51 Interest i Paid outside India, or paid in India to a non-resident other than a company or a foreign company ....
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....eligible business of selling raw diamond (refer rule 10TIA) furnish the following information a Gross receipts / Turnover 62a b Net profit 62b Part A- Manufacturing Account Ind- AS Manufacturing Account for the financial year 2024-25 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015)] 1 Debits to Manufacturing account A Opening Inventory i Opening stock of raw-material ii Opening stock of Work in progress ii iii Total (i + ii) Aiii B Purchases (net of refunds and duty or tax, if any) B C Direct wages C D Direct expenses D i Carriage inward ii Power and fuel iii Other direct expenses E Factory Overheads i Indirect wages ii Factory rent and rates iii Factory Insurance iv Factory fuel and power V Factory general expenses vi Depreciation of factory machinery vii Total (i+ii+iii+iv+v+vi) Evil F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F 2 Closing Stock i Raw material 2i ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Pr....
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....ccount (6-7- 8-9-10xii-11) 12 12a Turnover from Intraday Trading 12a 12b Income from Intraday Trading - transferred to Profit and Loss account 12b 137 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Profit and Loss Account for the financial year 2024-25 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 20157 Part A-P& L Ind-AS 13 Gross profit transferred from Trading Account (12+12b) 14 Other income CREDITS TO PROFIT AND LOSS ACCOUNT i Rent i ii Commission = iii Dividend income iii iv Interest income iv V Profit on sale of fixed assets V vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi vii Profit on sale of other investment vii viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii ix Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on th....
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....nce expenses 36 37 Telephone expenses 37 38 Guest House expenses 38 39 Club expenses 39 40 Festival celebration expenses 40 41 Scholarship 41 42 Gift 42 43 Donation 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise duty 44i ii Service tax 44ii VAT/ Sales tax 44iii iv Cess 44iv V Central Goods & Service Tax (CGST) 44v vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44vii viii Union Territory Goods & Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix X Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 139 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 45 Audit fee 45 46 Other expenses (specify nature and amount) i i ii = iii Total (i + ii) 46iii 47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is cl....
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.... vi vii Income tax relating to items that will not be reclassified to P&L vii viii Total 61A B Items that will be reclassified to P&L i Exchange differences in translating the financial statements of a foreign operation i ii Debt instruments through OCI ii iii The effective portion of gains and loss on hedging instruments in a cash flow hedge ii iv Share of OCI in associates and joint ventures to the extent to be classified into P&L iv V Others (Specify nature) V vi Income tax relating to items that will be reclassified to P&L vi vii Total 61B 62 Total Comprehensive Income (56 + 61A + 61B) 62 Part A- OI Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable) OTHER INFORMATION 1 Method of accounting employed in the previous year (Tick) mercantile cash 2 Is there any change in method of accounting (Tick) Yes No 3a 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] 3a 3b Decrease in the profit or increase in loss because of deviation, if any, as per Income C....
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....ibution 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 1 Amount of bad and doubtful debts [36(1) (vii) ] 61 m Provision for bad and doubtful debts [36(1) (viia) ] 6m n Amount transferred to any special reserve [36(1) (viii) ] 6n 0 Expenditure for the purposes of promoting family planning amongst employees /36(1) (ix)] 60 p Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income /36(1)(xv)/ 6p q Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) |36(1)(xviii)] 6q r Any other disallowance 6r S Total amount disallowable under section 36 (total of 6a to 6r) 6s t Total number of employees employed by the company (mandatory in case....
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....er section 40A a Amounts paid to persons specified in section 40A(2)(b) 9a b Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) 9b c Provision for payment of gratuity [40A(7)] 9c d any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 9d e Any other disallowance 9e f Total amount disallowable under section 40A (Total of 9a to 9e) 9f 10 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year a Any sum in the nature of tax, duty, cess or fee under any law 10a b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 10b c Any sum payable to an employee as bonus or commission for services rendered 10c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation ....
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.... of the agreement governing such loan or borrowing 143 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण g Any sum payable to the Indian Railways for the use of railway assets 11g h Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 11h i Total amount disallowable under Section 43B (total of 11a to 11h) 11i 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax 12b C VAT/sales tax 12c d Central Goods & Service Tax (CGST) 12d e State Goods & Services Tax (SGST) 12e f Integrated Goods & Services Tax (IGST) 12f g Union Territory Goods & Services Tax (UTGST) 12g h Any other tax 12h i Total amount outstanding (total of 12a to 12h) 12i 13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 13 14 Any amount of profit chargeable to tax under section 41 14 15 Amount of income or expenditure of prior period credited or ....
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....e from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property) Schedule HP Town/ City PIN Code / Zip Code Country State Address of property 1 HOUSE PROPERTY Is the property co-owned? please enter following details) Assessee's percentage of share in the property % Yes No (if "YES" HOUSE Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property I II 145 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण /Tick the applicable option] Let out Name(s) of Tenant(s) (if let out) PAN/Aadhaar No. of Tenant(s) (Please PAN/TAN/Aadhaar No. of Tenant(s) (if see Note ) TDS credit is claimed) Deemed let out I II a Gross rent received or receivable or lettable value 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 (la - 1d) le f Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f 1g h Interest payable....
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....exempt income (5a + 5b + 5ciii) 5d 6 Balance (1-2a - 2b - 3a - 3b - 3c - 3d - 3e - 3f-4-5d) 6 Expenses debited to profit and loss account considered under other heads of income/related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH A House property 7a 7 B Capital gains 7b C Other sources 7c D u/s 115BBF 7d E u/s 115BBG 7e F u/s 115BBH (other than Cost of 7f 8a Expenses debited to profit and loss account which relate to exempt 8a 8b Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) 8b 9 Total (7a + 7b + 7c + 7d + 7e + 7f+ 8a+8b) 9 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortization debited to profit and loss account 11 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-DEP) 12 ii Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules) 12ii iii Total (12i + 12ii) 12iii 13 Profit or loss after adjustment for depreciation (10 +11 - 12iii) 13 14 Amounts debited to the profit and loss account, to the extent dis....
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....¤¤à¥à¤° : असाधारण 36 Profits and gains of business or profession deemed to be under - i Section 44AE (61(ii) of schedule P&L ) 36i ii Section 44B 36ii iii Section 44BB 36iii iv Section 44BBA 36iv va Section 44BBB 36va vb Section 44BBC 36vb vi Section 44D 36vi vii Section 44DA 36vii (item 4 of Form 3CE) viii Chapter-XII-G (tonnage) 36viii (total of col. 7 of item 10 of ix First Schedule of Income-tax Act (other than 115B) 36ix x Total (36i to 36ix) 36x 37 Net profit or loss from business or profession other than speculative and specified business (36+36x) 37 38 Net 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 not applicable, enter same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d + 38e + 38f) A38 a Income chargeable under Rule 7 38a b Deemed income chargeable under Rule 7A 38b c Deemed income chargeable under Rule 7B(1) 38c d Deemed income chargeable under Rule 7B(1A) 38d e Deemed income chargeable under Rule 8 38e ....
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....mpany from eligible business of selling raw a Curaformula (4d) v Total loss set off (ii + iii) THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 148 vi Loss remaining after set off (i - v) Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) Schedule DPM DEPRECIATION ON PLANT AND MACHINERY 1 Block of assets Plant and machinery 2 Rate (%) 15 30 40 45 (i) (ii) (iii) (iv) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7 - 8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if an....
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.... day of previous year* (6+ 9 -12) (enter 0 if result is negative) Schedule DEP Summary of depreciation on assets (Other than on 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 Block entitled for depreciation @ 40 per cent ( Schedule DPM - 17iii or 18iii as applicable) 1c d Block entitled for depreciation @ 45 per cent ( Schedule DPM - 17iv or 18iv as applicable) 1d e Total depreciation on plant and machinery ( la + 1b + 1c+1d) le 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA- 14ii or 15ii as applicable) 2a b Block entitled for depreciation @ 10 per cent (Schedule DOA- 14iii or 15iii as applicable) 2b c Block entitled for depreciation @ 40 per cent (Schedule DOA- 14iv or 15iv as applicable) 2 d Total depreciation on building (2a+2b+2c) 2d 3 Furniture and fittings(Schedule DOA- 14v or 15v as applicable) 3 4 ....
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....on authority ai 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 Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii + biii) biv c Balance (aiii - biv) 1c d Deduction under section/ 54G/54GA (Specify details in item D below) 1d e Short-term Capital Gains on Immovable property (1c - 1d) Ale From sale of land or building or both (fill up ownership, enter your share of capital gain) 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)] 151 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] F In case of transfer of immovable property, please furnish the following de....
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....of ia PAN/Aadhaar No. of buyer(s) Percentage share Amount From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) (where A4 is not applicable) Where before 23rd July transfer |2024 a Full value of consideration received/receivable in respect unquoted shares of ia THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 152 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 ic ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i + ii + iii) biv c Balance (5aiii - biv) 5c d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within ....
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.... à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण b Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at 'a' Amount deemed to be short term capital gains (Xi+ Xii+ Xiii + b) A7 8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8ai + A8aii + A8b + A8c) A8 ai Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 15% A8ai aii Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 20% A8aii b Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 30% A8b c Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable rates A8c 9 Amount 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 income Item No. A1 to A8 above in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, ifnot chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate /lower of (6) or....
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....hare 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. Total Long-term Capital Gains on Immovable property (EBle) where transfer was g (a) Before 23rd July 2024 (sum of capital gains on all properties transferred before 23rd (b) On or after 23rd July 2024 (sum of capital gains on all properties transferred on or Where Where 2 From slump sale transfer transfer was was on or after before 23rd July Fair market value as per Rule 11UAE(2) 2ai Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aiii Net worth of the under taking or division (6(e) of (6(e) of Form Form 3CEA) 2b C Balance (2aiii - 2b) 2c d Deduction u/s 54EC 2d e Long term capital gains from slump sale (2c-2d) B2ei B2eii B2e From residents, from sale of unlisted bonds or unlisted debenture (other than capital indexed bonds issued by Government) (applicable only where transfer was before 23rd July 2024) 3 a Full value of ....
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....equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A Long-term Capital Gains on sale of capital assets at B5(Column 14(iii) of schedule 112A) B5 i Sum of column 14 where transfer was before 23rd July 2024 B5i ii Sum of column 14 where transfer was on or after 23rd July 2024 B5ii Excess amount that is required to be ignored as per 1st proviso to section 112(1) [B4(d) - B4(e)] (applicable where transfer was before 23rd July 2024) 6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) LTCG computed without indexation benefit 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) B6 B6i B6ii B6iii 7 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD Note : For serial number (iv), b....
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.... INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 156 b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition with indexation for transfer before 23rd July 2024 and without indexation for transfer on or after 23rd July 2024 bi ii Cost of improvement with indexation for transfer before 23rd July 2024 and without indexation for transfer on or after 23rd July 2024 bii iii Expenditure wholly and exclusively in connection with biii iv Total (bi + bii +biii) biv c Balance (aiii - biv) 9c d Deduction under section 54D//54G/54GA (Specify details in item D 9d Long-term Capital Gains on assets at B9 above where transfer was (9c- 9d) i. Before 23rd July 2024 B9e B9ei B9eii e On or after 23rd July 2024 ii. 10 Amount deemed to be long-term capital gains Whether any amount of unutilized capital gain on asset transferred during the pre....
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....t claimed as not chargeable to tax or chargeable at special rates in India as per DTAA SI. No. Amoun t of income Item No. B1 to B11 above in which include d Country name & Code Article of DTAA 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 Applicable rate /lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of LTCG claimed as not chargeable to tax in India as per DTAA B12a b Total amount of LTCG claimed as chargeable to tax at special rates in India as per DTAA B12b B A) Capital Loss on buy back of shares on or after 01st October 2024 [Long term 12.5% or 10% for transactions covered u/s 115AD for Non residents] (can be claimed only if respective Dividend income u/s 2(22)(f) is offered) B(A) 13 Total long term capital gain] [Ble + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11- B12a+B(A)] B13 C1 Sum of Capital Gain Incomes (11ii + 11iii + 11iv + 11v + 11vi + 11vii + 11viii + 11ix + 11x of table E below) C1 C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C2 C3 Income chargeable under the head "CAPITAL GAINS" (C1 + C....
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.... A8ai (A3eii*+ A4aii*+ A8aii*+A (A)) (A5e*+ A8b*+A( A)) (Ale*+ A2c*+A4b*+ A6g* +A7*+A8c*+ A(A) ) A9b ( B5i*+ B6ii* + B7ci* + B7ciii* + B8i* + Bllal(i)* B11a2(i)*+ B(A) ) +Bllal(ii)*+Blla (B1gb*+ B2eii*+ B4cii* + B5ii*+B6iii* +B7cii*+ B8ii*+ B9eii*+B10ii* 2(ii) *+ B(A)) (B1ga*+ B2ei*+B3 c*+ B4ci* + B6i*+B9e i*+ B10i*+ B11b*) B12 b ii Shor 1 15% (A3ei*+ A4ai*+ A8ai *) iii term al capit gain 20% (A3eii*+ A4aii*+ A8aii*+A(A)) iv 30% (A5e*+ A8b*+A(A)) V applica ble rate (Ale*+ A2c*+A4b*+A6g* +A7*+A8c*+A(A) ) vi DTAA rates A9b vi i Lon term capit al gain 10% (B5i* + B6ii* + B7ci*+ B7ciii* + B8i* + B11al(i)* + B11 a2(i) * + B(A) ) vi ii 12.5% (B1gb*+ B2eii*+ B4cii + B5ii*+B6iii* +B7cii*+ B8ii*+ B9eii*+B10ii* B11al(ii) *+B11a2(ii) *+B(A)) ix 20% (B1ga*+ B2ei* + B3c*+ B4ci* + B6i* + B9ei* + B10i*+ B11b*) X DTAA rates B12b xi Total loss set off (ii + iii + iv + v + vi + vii + viii + ix + x) xi Loss remaining after set off (i-xi) 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 o....
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....long term capit al asset was acqu ired befor e 01.02 Fair Mark et Value per share/ unit as on 31st Janua ry,201 8 Tota 1 Fair Mar ket Valu e of capi tal Expe nditu re wholl y and exclu Total dedu ction S (7+1 Bal anc e (6- 13) - Ite (On or before/ after 31st Jan 2018) (Befo re/ acqu isitio n asse t as per sively in conne m 5 of LT on or after 23rd July 2024) 2) CG (high er of 8 or 9) .2018 1 Low er of 11 and 6 secti on 55(2 )(ac) (4*1 0) ction with transf er Sch edul e of ITR 6 C ol 1) (Col 1a) (Col 1b) (C ol 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 m 5 of LT secti on 55(2 )(ac) (4*1 0) ction with transf er THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 160 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 Schedule 115AD(1)(b)(iiii)-Proviso From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A rws 115AD(1)(b)(iii) proviso S. No. Share/ U....
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....ग ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Add Rows A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. 3f of Schedule BP) B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule CG) Schedule OS Income from other sources 1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1 OTHER SOURCES a Dividends, Gross (ai + aii + aiii) la i Dividend income other than (ii) and (iii) ai ii Dividend income u/s 2(22)(e) aii Dividend income u/s 2(22)(f) aiii b Interest, Gross (bi + bii + biii + biv+bv) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co-operative) Society) bii iii From Income-tax Refund biii iv In the nature of Pass through income/Loss biv V Others bv 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 ....
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....le u/s 115A(1)(a)(iiac) cvii viii 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) cviii ix Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115(1)(b)(B) cix x Income by way of interest from bonds purchased in foreign currency by non-residents - chargeable u/s 115AC CX xi Income by way of dividend from GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC cxi xii Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) cxii xiii 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) cxiii xiv 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) cxiv XV Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA CXV xvi Anonymous Donations in certain cases chargeable u/s 115BBC cxvi xvii Income by way o....
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....income related to DTAA portion) - 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)] 7 7 Income from other sources (other than from owning and maintaining race horses) (2 +6 )) (enter 6 as nil, if negative) 8 Income from the activity of owning race horses a Receipts 8a b Deductions under section 57 in relation to receipts at 8a Jonly 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 11xvii of Schedule CFL) 8e 9 Income under the head "Income from other sources" (7 + 8e) (take 8e as nil if negative) 9 10 Information about accrual/receipt of income from Other Sources S. No. Other Source Income Upto 15/6 From 16/6 to 15/9 From 16/9 to 15/12 From 16/12 to 15/3 From 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 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 la(i) 3h Dividend Income referred in SI. No. 1a(iii) 4 Dividend Income u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A....
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....item E of schedule CG) xiv Net income from other sources chargeable at normal applicable rates ( 6 of Schedule OS) XV Profit from the activity of owning and maintaining race horses ( 8e of Schedule OS) xvi Income from other sources taxable at special rates in India as per DTAA (2e of Schedule OS) xvii Total loss set off xviii Loss remaining after set-off (i - xvii) Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years LOSS BROUGHT -No. SI. Head/ Source of Income Income after set off, if any, of current year's losses as per 5 of Schedule CYLA) Brought forward loss set off Brought forward depreciation set off Brought forward allowance under section 35(4) set off Current year's income remaining after set off FORWARD 1 2 3 4 5 i House property (5ii of Schedule CYLA) (B/f house property loss) -No. SI. Income after set off, if any, of current year's losses as per 5 of Schedule CYLA) Brought forward loss set off 165 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधाà....
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.... S. No. Assessme nt Year Date of Filing (DD/MM/YY YY) House proper ty loss Loss from business other than loss from speculative business and specified business Loss from speculat ive business Loss from specifi ed busine SS Loss from life insuran ce busines s u/s 115B Short-term capital loss Long-term Capital loss Loss from owning and maintain ing race horses Brought forward business 1 OSS Amount as adjusted on account of opting for taxation sec tion 115BAA Brought forward Business I oss available for set off during the year 1 2 3 4 5a 5b 5c=5a-5b 6 7 8 9 10 11 CARRY FORWARD i 2010-11 ii 2011-12 iii 2012-13 iv 2013-14 V 2014-15 vi 2015-16 vii 2016-17 viii 2017-18 ix 2018-19 S. No. Assessme nt Year Date of Filing (DD/MM/YY YY) THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 166 X 2019-20 xi 2020-21 xii 2021-22 xiii |2022-23 xiv 2023-24 XV 2024-25 xvi Total of earlier year losses b/f xvii Adjustm ent of above losses in Schedule BFLA (2i of Schedu le BFLA) (2ii of Schedule BFLA) (2iv of Schedule BFLA) (2v of Schedu le BFLA) Schedul (2iii of e BFLA) (2xiv of Schedule BFLA) xvii i (....
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....han the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) IX Borrowing Costs X Provisions, Contingent Liabilities and Contingent Assets XI Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) IX X XI Schedule 10AA Deduction under section 10AA DEDUCTION U/S 10AA Deductions in respect of units located in Special Economic Zone SI Undertaking Assessment year in which unit begins to manufacture/produce/provide services SI Amount of deduction a Undertaking No.1 a (item 17 of Annexure A of Form 56F for Undertaking 1) b Undertaking No.2 b (item 17 of Annexure A of Form 56F for Undertaking 2) C Total deduction under section 10AA (a+b) c Schedule 80G Details of donations entitled for deduction under section 80G DETAILS OF DONATIONS A Donations entitled for 100% deduction without qualifying limit Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation i Donation in cash Donation in other mode Donation Total iii iv Total B Donations entitled for 50% deduction without qualifying limit Name and address ....
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.... unit Authority granting registration Date of registration Registration number First AY during which deduction is claimed Amount of deduction claimed for current AY (1) (2) (3) (4) (5) (6) (7) (8) (add row option to be provided) Total Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation i 169 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Total Schedule 80-IA Deductions under section 80-IA a1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) b1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) b2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) cl Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) c2 Undertaking no. 2 (item 30 of Form 10CCB of the und....
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....he ae2 Undertaking no. 2 (30 of Form 10CCB of the af Nagaland af1 Undertaking no. 1 (30 of Form 10CCB of the af2 Undertaking no. 2 (30 of Form 10CCB of the ag Tripura ag1 Undertaking no. 1 (30 of Form 10CCB of the ag2 Undertaking no. 2 (30 of Form 10CCB of the ah Total deduction for undertakings located in North-east (total of aal to ag2) ah Total deduction under section 80-IE (ah) Schedule VI-A Deductions under Chapter VI-A 1 Part B- Deduction in respect of certain payments 1 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 170 TOTAL DEDUCTIONS a 80G b 80GGB c 80GGA d 80GGC Total Deduction under Part B (a + b + c +d) 1 2 Part C- Deduction in respect of certain incomes e 80-IA (d of Schedule 80- IA) f 80-IAB g 80-IAC (7 of Schedule 80- IAC) h 80-IB ( e of Schedule 80-IB) i 80-IBA j 80-IE (b of Schedule 80-IE) k 80JJA 1 80JJAA [Sl.no. 5I(eiv) +5II of Annexure to Form 10DA] m 80LA(1) (9 of Schedule 80- LA) n 80LA(1A) ( 9 of Schedule 80-LA) 0 80M- Details of distribution of dividend as provided in e-filing utility p 80-PA Total Deduction under Part C (total of e to p) 2 3 Total deductions ....
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....n section115AB) where transfer was on or after 23rd July 2024 as applicable] 12.5 (part of 5xb of Schedule BFLA) 6a 115AC (LTCG for non-resident on bonds/GDR) [where transfer was before 23rd July 2024 as applicable] 10 (part of 5xa of Schedule BFLA) 6b 115AC (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) 7 115AD (LTCG for FII on securities) 10 (part of 5xa of Schedule BFLA) 8a 112 (LTCG on others) [where transfer was before 23rd July 2024 as applicable] 20 (part of 5xi of Schedule BFLA 8b 112 (LTCG on others) [where transfer was on or after 23rd July 2024 as applicable] 12.5 (part of 5xb of Schedule BFLA) 9a section 115AD(1)(b)(iii)-Proviso [where transfer was before 23rd 112A (LTCG on sale of shares or units on which STT is paid) or July 2024 as applicable] 10 (part of 5xa) of Schedule BFLA) 9b 112A (LTCG on sale of shares or units on which STT is paid) or section 115AD(1)(b)(iii)-Proviso [where transfer was on or after 23rd July 2024 as applicable] 12.5 (part of 5xb of Schedule BFLA 10 STCG chargeable at special rates in India as per DTAA (part of 5ix of Sched....
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....the nature of Long Term Capital Gain 10 (part of 5xa of Schedule BFLA) 26b chargeable @ 12.5% other than section 112A Pass Through Income in the nature of Long Term Capital Gain 12.5 (part of 5xb of Schedule BFLA) 27 Pass through income in the nature of income from other source chargeable at special rates (Drop down to be provided in e-filing utility) (2d of Schedule OS) 28 by an off-shore fund-115AB(1) Income received in respect of units purchased in foreign currency 10 (2cx of Schedule OS) 29 Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act 50 (2cxix of Schedule OS) 30 Any other income chargeable at special rate (Drop down to be provided in e-filing utility) (part of 2c of Schedule OS) Information regarding investment in unincorporated entities Schedule IF INVESTMENT IS HELD Number of entities in which investment is held SI. No. Name of the entity Type of the entity PAN of the entity Whether the entity is liable ....
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.... of the business trust/ investmen t fund S.N o Head of income Curren t year income Share of Current year loss distribute d by Investmen t fund Net Income / Loss 9=7-8 TDS on such amount , if any (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (drop down to be provided) i House property ii Capital Gains A Short term Ai Section 111A Ai i Others B Long term Bi Section 112A Bii Section other than 112A Other Sources A Dividend B Others iv Income claimed to be exempt A u/s 10(23FBB ) B u/s ... THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 174 C u/s 2. i House property Capital Gains a Short term ai Section 111A aii Others b Long term bi Section 112A bii Other than 112A iii Other Sources a Dividend b Others iv Income claimed to be exempt a u/s 10(23FBB ) b u/s c u/s NOTE Please refer to the instructions for filling out this schedule. Schedule MAT Computation of Minimum Alternate Tax payable under section 115JB Minimum Alternate Tax 1 Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule III to the ....
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....ction 10(38)] 6b c Amount withdrawn from revaluation reserve and credited to profit and loss account to the extent it does not exceed the amount of depreciation attributable to revaluation of asset 6c d Share in income of AOP/ BOI on which no income- tax is payable as per section 86 credited to Profit and Loss account 6d e Income in case of foreign company referred to in clause (iid) of explanation 1 to section 115JB 6e f Notional gain on transfer of certain capital assets or units referred to in clause (iie) of explanation 1 to section 115JB 6f g Loss on transfer of units referred to in clause (iif) of explanation 1 to section 115JB 6g h Income by way of royalty referred to in clause (iig) of explanation 1 to section 115JB 6h i Loss brought forward or unabsorbed depreciation whichever is less or both as may be applicable 6i j Profit of sick industrial company till net worth is equal to or exceeds accumulated losses 6j k Others (including residual unadjusted items and the amount of deferred tax credited to P&L A/c) 6k 1 Total deductions (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k) 61 7 Book profit under section 115JB (4+ 5n - 61) 7 8 Whether the financi....
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....and cannot exceed the sum of MAT Credit Brought Forward | MAT CREDIT S.No Assessment Year (A) MAT Credit MAT Credit Utilised during the Current Year (C) Balance MAT Credit Carried Forward (D)= (B3)- (C) Gross (B1) Set-off in earlier years (B2) Balance Brought forward (B3)=(B2)-(B1) i 2009-10 ii 2010-11 iii 2011-12 iv 2012-13 V 2013-14 177 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] vi 2014-15 vii 2015-16 vii 2016-17 ix 2017-18 X 2018-19 xi 2019-20 xii 2020-21 xiii 2021-22 xiv 2022-23 XV 2023-24 xvi 2024-25 xvii 2025-26[(SI no 1-SI no 2 of)-(SI No 6c - 2f of Schedule Part B-TTI, only if positive)] xviii Total 5 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xviii] 5 6 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xviii] 6 Details of tax on distributed income of a domestic company on buy back of shares [for the buy back before 01.10.2024] Schedule- BBS TAX ON BUY BACK OF SHAR....
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.... Schedule 115TD Accreted income under section 115TD 1 Aggregate Fair Market Value (FMV) of total assets of specified person 1 2 Less: Total liability of specified person 2 3 Net value of assets (1 -2) 3 4 (i) FMV of assets directly acquired out of income referred to in section 10(1) 4i (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 4ii (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 DD/MM/YYYY Date 2 DD/MM/YYYY Date 3 DD/MM/YYYY 14 Name of Bank and Branch 15 BSR Code THE GAZETTE ....
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....s on 31st December, 2024 SI Country name Country code Name of financial institutio n 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 (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) 181 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (i) (if A Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st 2 December, 2024 SI N 0 Country name Country code Name of financial institutio n Address of financial institutio n ZIP code Accoun t numbe r 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) A Details of For....
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.... (6) (7) (8) (9) (10) (11) (i) (ii) D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2024 SI No Country Name and code Zip Code Nature of Asset Ownership - Direct/ Beneficial owner/ Beneficiar y 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) Country Name and code Zip Code 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 No Name of the Institution in which the account is held Address of the Institutio n Zip Cod e Name of the account holder Accoun t Numbe ľ 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 Amoun t Sch....
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....atus in India Type of share PAN/Aadha ar No. Date of applicatio n Number of shares applied for Applicatio n money received Face value per share Proposed issue price Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year Name of the sharehold er Residenti al status in India Type of share PAN/Aadha ar No. Number of shares held Face value per share Issu e Pric e per shar e Amou nt receive d Date of allotme nt Date on which cease to be sharehold er Mode of cessatio n In case of transfer/sa le, PAN of the new shareholde r SCHEDUL E SH-2 SHAREHOLDING OF START-UPS If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following details of shareholding ;- Details of shareholding as at the end of the previous year Name of the shareholder Category of shareholder (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) Type of share PAN/Aadha ar No. Date of allotment Numbe r of shares held Face value per share Issue Price per share Paid up value....
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....of company PAN Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of shares |acquisition Cost of No. of shares Date of subscriptio n / purchase Face value per share Issue price per share (in case of fresh issue) Purchase price per share (in case of purchase from existing shareholde r) No. of shares Sale considerati on No. of shares Cost of acquisiti on E Details of other securities Type of securiti es Whethe r listed or unlisted Opening balance Securities acquired during the year Securities transferred during the year Closing balance No. of S securitie Cost of n acquisitio No. of S securitie Date of n/ purchase subscriptio Face value share per Issue price securit y (in case of fresh issue) of Purchase price per security (in case of purchase from existing holder) No. of securitie S |consideratio Sale n No. of securiti es Cost of acquisiti on F Details of capital contribution to other entity Name of entity PAN Opening balance Amount contributed during the year during Amount withdrawn the year Amount of profit/loss/ debited or during the dividend/ interest credited year Closing balan....
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....) (6) (7) (i) (ii) B Details of land or building or both not being a residential house acquired since incorporation SI. No. Address Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used (dropdown to be provided) Whether transferred on or before the end of the previous year, if Yes date of transfer 1) (2) (3) (4) (5) (6) (7) (i) C Details of Loans & Advances made since incorporation (If lending of money is not assessee's substantial business) Name of person PAN Date on which loans and advances has been made Amount of loans and advances Amount Whether loans and advances has been repaid, if Yes date of such repayment Closing balance as at the end of the previous year, if any Rate of interest, if any D Details of capital contribution made to any other entity since incorporation Name of entity PAN Date on which capital contribution has been made Amount of contribution Amount withdrawn, if any Amount of profit/loss/ dividend/ interest debited or credited Closing balance as at the end of the previous year, if any E Details of acquisition of shares and securities Name of company/entity PAN Type of shares/securities Number of sha....
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....AL INCOME 1 Income from house property ( 3 of Schedule-HP) (enter nil if loss) 2 Profits and gains from business or profession i Profits and gains from business other than speculative business and specified business (A 38 of Schedule BP) (enter nil if loss) 2i ia Income of Foreign company from eligible business of selling raw diamonds (refer rule 10TIA) (3iva of Table E of Schedule BP) 2ia 187 [à¤à¤¾à¤— ।।-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण = Profits and gains from speculative business (3(ii) of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL) 2ii iii Profits and gains from specified business ( 3(iii) of Table E Schedule BP) (enter nil if loss and take the figure to schedule CFL) 2iii iv Income chargeable to tax at special rates (3d, 3e, 3f & 3b of Table E of Schedule BP) 2iv V Total (2i + 2ia + 2ii + 2iii + 2iv ) 2v 3 Capital gains a Short term ia Short-term chargeable @ 15% (Ilii of item E of schedule CG) aia ib Short-term chargeable @ 20% (Iliii of item E of....
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.... Profits and gains from speculative business (3(ii) of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL) THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 188 16 Net agricultural income( 2v of Schedule EI) 16 17 Losses of current year to be carried forward (total of xx of Schedule CFL) 17 18 Deemed total income under section 115JB (9 of Schedule MAT) 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 115JB (10 of Schedule MAT) 1a b Surcharge on (a) above (if applicable) 1b c Health and Education Cess @ 4%on (1a+1b) above 1c d Total Tax Payable u/s 115JB (1a+1b+1c) 1d 2 Tax payable on total income a Tax at normal rates on 15 of Part B-TI 2a b Tax at special rates (total of col. (ii) of Schedule-SI) 2b c Tax Payable on Total Income (2a + 2b) 2c d Surcharge i 25% of 16(ii) of Schedule SI 2di 2g(ii) ii On [(2c) - (16(ii) of Schedule SI)] 2dii iii Total (i + ii) 2diii e Health and Education Cess @ 4% on (2c+2diii) 2e f Gross tax liability (2c+2diii+2e) 2f 3 Gross tax payable (higher of ....
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..... No. SWIFT Code Country of Location IBAN Row can be added as required 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 Yes No (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 Serial Number of Challan SI BSR Code Date of Deposit (DD/MM/YYYY) Amount (Rs) No ADVANCE/ SELF ASSESSMENT TAX iii NOTE Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished by Deductor(s)] B SI No TDS credit relating to self /other person [other person as per rule 37BA(2 )] PAN/Aadha ar No. of Other Person (if TDS credit related to other person) TAN of the Deductor/ PAN/aadha ar No, of Tenant/ Buyer Section under which T....