TaxTMI 
TaxTMI 
Income-tax (Seventh Amendment) Rules, 2026
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.... the 26th March, 1962 and last amended vide notification GSR. 230(E), dated the 30th March 2026 ************ NOTES:- 1. For Further Amendment see Corrigendum G.S.R. 267(E) dated 10-04-2026 ============= Document 1 47 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2026 G.S.R. 231(E) .- In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely: - 1. (1) These rules may be called the Income-tax ( SEVENTH Amendment) Rules, 2026. (2) They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns filed for Assessment Year 2026-27. 2. In the Income-tax Rules, 1962, in Appendix - II, for FORM ITR-7, the following FORM shall be substituted, namely: - - "....
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....or approval under any law other than Income-tax Act (including the registration under Foreign Contribution (Regulation) Act, 2010, registration on DARPAN portal of Niti Aayog and registration with SEBI) Sl. Law under/Portal on which registered Specify details in case 'Any other Law' Date of registration or approval Approval/ Notification/ Registration No. Approving/ registering Authority Date from which the registration is effective Date up to which the registration is valid 1 (Dropdowns to be provided) 2 FILING STATUS (A21) (ai) Return filed u/s (Tick) 139(1)-On or before due date, [ 139(4)-After due date, [ 139(5)- Revised Return, 92CD-Modified return, 119(2)(b)- After Condonation of delay . (aii) Or filed in response to notice u/s 139(9), 142(1), ] 148, 153C (b) If revised/ defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) 1 1 (c) If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b), enter unique number/ Document Identification Number (DIN) and date of such (unique 1 1 notice/order, or if filed u/s 92CD enter date of advance pricing agreement number) (d) Residential status....
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....activities in respect of that institution Sl. Name of the project/Institution Amount of aggregate annual receipts from such activities a b (A24) i Is there any change in the objects/activities during the Year on the basis of which approval/registration/provisional registration was granted? Yes No ii If yes, please furnish following information :- A date of such change (DD/MM/YYYY) 1 B Whether an application for fresh registration/provisional registration has been made in the prescribed form and manner within the stipulated period of thirty days as per Clause (ab) of sub-section (1) of section 12A / Sub-clause (v) of Clause (ac) of sub-section (1) of section 12A Yes No C Whether fresh registration/provisional registration has been granted under section 12AB Yes No D date of such fresh registration/provisional registration (DD/MM/YYYY) 1 1 (A25) Is this your first return? Yes No (A26) Whether provisions of twenty second proviso to Section 10(23C) or Section 13(10) are applicable? Yes No 50 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY If "Yes", please furnish below information, whether: (a) Provisions of prov....
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....w A above) is not an individual then provide the following details of the natural persons who are beneficial owners (5% or more) of such person at any time during the previous year Sl. Name Whether Resident of India? Type of Identification (Select from drop down) Identification Number Address Percentage of beneficial ownership C Name(s) of the person(s) whose total contribution to the trust or institution, during the relevant previous year exceeds one lakh rupees, or, in aggregate up to the end of the relevant previous year exceeds ten lakh rupees, as the case may be in terms of section 13(3)(b) during the previous year Sl. Name and address PAN Aadhaar Number D Name(s) of relative(s) of author(s), founder(s), member(s), trustee(s), manager(s)and where any such author, founder, member, trustee, manager or person is a Hindu undivided family, names of the members of such family and their relatives at any time during the previous year [Kindly refer to clauses (b) to (d) of section 13(3)] Sl. Name and address PAN Aadhaar Number SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule I Details of amounts accumulated / set apart within the meaning of section 11....
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....during the previous year of deeming Reason of deeming application (a) income has not been received during that year (b) any other reason Out of the deemed application claimed, amount required to be applied Amount taxed in any earlier assessment year(s) Out of the deemed application claimed, amount required to be applied during the financial year pertaining to current Assessment year Amount of deemed application claimed in earlier years, applied during the financial year pertaining to current AY Amount which could not be applied and deemed to be income u/s 11(1B) during the previous year Balance Amount of deemed Income being exemption claimed in earlier years on account of deemed application and required to be applied in FY 2026-27 onwards (1) (2) (3) (4) (5) (6) (7) (8) = (6-7) (9) = (4-6) Dropdowns to be provided Dropdowns to be provided 2025-26 Dropdowns to be provided Total Schedule DA Details of accumulated income taxed in earlier assessment years as per section 11(1B) Assessment Year Year of accumulation (F.Yr.) Assessment year in which the amount referred at Col 5 of Schedule D was taxed (Figures in Rs.) Prior to AY 2022-23 2022-23 2023-24 2024-25 2025-....
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....deposits made under section 11(5) as on 31.03.2026 B Sl. No Investment out of Mode of investment as per section 11(5) Amount of investment (1) (2) (3) (4) i Corpus representing donation donations received for the renovation or repair of places notified u/s 80G(2)(b) on or after 01.04.2020 Dropdown to be provided (Please specify the nature) ii Corpus other than (i) above received on or after 01.04.2021 iii Other than (i) and (ii) above iv TOTAL C Investment held at any time during the previous year (s) in concern (s) in which persons referred to in section 13(3) and 21st Proviso of Section 10(23C) have a substantial interest Sl. No. Name and address of the concern Whether the concern is a company (tick as applicable Number of shares held Class of held shares Total value of Investment Income from the investment Whether the amount in col (6) exceeds 5 percent of the capital of the concern during the previous year (tick as applicable ) (1) (2) (3) (4) (5) (6) (7) (8) i Yes No Yes No ii Yes No Yes No iii Yes No Yes No iv Yes No Yes No v Yes No Yes No TOTAL Class of held s....
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....¤•à¤¾ राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] Sundry Debtors ii iii Cash and bank balances Balance with banks iiiA B Cash-in-hand iiiB C Others iiiC D Total Cash and cash equivalents (iiiA + iiiB + iliC) iiiD iv Other Current Assets iv v Total current assets (i +ii + iiiD + iv) av b Loans and advances B c Total (av + b) C d Current liabilities and provisions i Current liabilities A Sundry Creditors A B Other payables B C Total (A + B) iC ii Provisions ii iii Total (iC + ii) diii e Net Current Assets (3c -3diii) 3e 4 Accumulated balance/ Any other reserve (deficit) 4 5 Total, application of funds (1+2+3e+4) 5 6 Out of 5, Investment made in modes specified u/s 11(5) 6 7 Out of 5, Investment made in modes other than specified u/s 11(5) 7 Schedule R Reconciliation of Corpus of Schedule J and Balance sheet Particulars Corpus out of the donations received for renovation or repair of places notified u/s 80G(2)(b) on or after 01.04.2020 Other corpus received on or after 01.04.2021 Corpus othe....
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....l voluntary contributions received by the party during the F.Y. (b+d) 7a b Aggregate value of all the voluntary contributions received upto Rs. 20,000 during the F.Y. 7b ci Aggregate value of all the voluntary contributions received upto Rs. 2,000 in cash during the F.Y. 7ci cii Aggregate value of all the voluntary contributions received upto Rs. 2,000 other than in cash during the F.Y. 7cii d Aggregate value of all the voluntary contributions received more than Rs. 20,000/- during the F.Y. 7d Schedule ET Electoral Trust ELECTORAL TRUST 1 Whether books of account were maintained? (tick as applicable ) Yes No 2 Whether record of each voluntary contribution (including name, address and PAN of the person who has made such contribution along with the mode of contribution) were maintained? (tick as applicable ) Yes No 3 Whether record of each eligible political party to whom the distributable contributions have been distributed (including name, address, PAN and registration number of eligible political party) was maintained? (tick as applicable ) Yes No 4 Whether the accounts have been audited as per rule 17CA(12)? (tick as applicable ) Yes No I....
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....r 10(23C)(iiiad) or 10(23C)(iiiae)] [to be filled only by trusts other than those covered u/s 115BBC(2)] i Aggregate of such anonymous donations received i ii 5% of total donations received at Sl. No. C+Di or 1,00,000 whichever is higher ii iii Anonymous donations taxable u/s 115BBC @ 30% (i -ii) iii {to be taken as nil, if negative} E Anonymous donations other than those included at Sl. No. Diii (Di-Diii of Schedule VC) E 3 Amount spent on administrative and management functions of the Trust (Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of incorporation and lakh for subsequent years whichever is lesser) ET Total amount eligible for exemption under section 13B (Sr.no. 6ii of schedule if Amount distributed in 6iv is 95% of 6iii ) (As per rule 17CA) 60 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY Aggregate of income derived during the previous year excluding Voluntary contributions [to be filled by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)] Schedule AI OF INCOME 1 Receipts from main objects 1 2 Receipts from incidental objects 2 3 Rent ....
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....s 10(23C)(iv)/(v)/(vi)/(via) 4 5 Application outside India for which approval as per proviso to section 11(1)(c) is obtained 5 6 Application outside India for which approval as per proviso to section 11(1)(c) is not obtained 6 7 Applied for any purpose beyond the objects of the trust or institution 7 8 Any other disallowable application 8 C Source of fund to meet revenue and capital application in Row A (to the extent amount at Sl. No. C2 to C7 is included in Sl. No. A12) C 1 Income derived from the property/income earned during previous year (Excluding corpus) 1 2 Income accumulated as under section 11(2) or third proviso to section 10(23C) in earlier years 2 3 Income deemed to be applied in any preceding year under clause 2 of explanation 1 of section 11(1) (applicable only when exemption is claimed u/s 11 and 12) 3 4 Income of earlier years upto 15% accumulated or set apart 4 5 Corpus 5 6 Borrowed Fund 6 7 Any other (Please specify) 8 D Total Amount applied during the previous year [A12-B-C2-C3-C4-C5-C6-C7] D E Amount which was not actually applied during the previous year out of D (if it is included in Sl. No. A12) E F Amount actual....
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....lease fill up address for each institution separately): {Exemption is subject to total receipts from all the institutions/universities not exceeding five crore rupees} 1 Objective of the institution (drop down to be provided - Educational / Medical) 1 2 Addresses where activity is carrying out 2 3 Gross Annual receipts 3 4 Amount applied for objective 4 5 Balance accumulated 5 (Add row option to be provided for Sl. No. 1 to 5 above) Sum of Gross Annual receipts (Sum of Sl. No. 3) Schedule HP Details of Income from House Property (Drop down to be provided indicating ownership of property) HOUSE PROPERTY 1 Address of property 1 Town/ City State Country PIN Code/ Zip Code Is the property co-owned? Yes No (if "YES" please enter following details) Assessee's percentage of share in the property Name of Co-owner(s) PAN/Aadhaar No. of Co- owner(s) (optional) Percentage Share in Property I II Tick the applicable Name(s) of Tenant (if let out) PAN/Aadhaar No. of Tenant(s) (if available) PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) option] Let out Deemed let out I II Gross rent received or receivable or lettable va....
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....rt-term Capital Gains Capital F In case of transfer of immovable property, please furnish the following details (see note) S.No. Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentage share Amount Address of property, Country code, Zip code Pin code State NOTE Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale A i Fair market value as per Rule 11UAE(2) 2ai ii Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aiii B Net worth of the undertaking or division (6(e) of Form 3CEA) 2b C Short term capital gains from slump sale (2aiii-2b) A2c 3 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) a Full value of consideration 3a b Deductions under section 48 Address of property, Country code, Zip code Pin code 64 [PART II-SEC. 3(i)] THE GAZ....
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.... a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic 65 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण ii Full value of consideration in respect of assets other than unquoted shares aii 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 (6aiii - biv) 6c d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received,....
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....b Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA A9b A(A) Capital loss on buy back of shares [Short Term Capital loss @20% / 30% / Applicable rate] (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in laiii or sl.no.2c/2d of schedule OS) A(A) 10 Total +A(A)) Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8 - A9a A10 B Long-term capital gain (LTCG) (Sub-items 5,6, & 7 are not applicable for residents) Long-term Capital Gains 1 From sale of land or building or both (fill up details separately for each property) (in case of co- ownership, enter your share of Capital Gain) Date of purchase/ acquisition DD/MM/YYYY Date of DD/MM/YYYY sale/transfer a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii ....
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....d 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 a In case securities sold include shares of a company i other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Long-term Capital Gains on assets at B6 above in case of NON-RESIDENT (6aiii-6biv) B6c 7 For FII/FPI (NON-RESIDENTS) - From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid u....
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....ncome/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B10a1+B10a2+) 10 B10 a1 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% u/s 112A B10a1 a2 Pass Through Income/Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% under sections other than 112A B10a2 Amount of LTCG included in items B1 to B10 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA (Applicable for non-residents only) 11 Sl. No. Amount of income Item No. B1 to B10 above in which included 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 B11a 69 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण b Total amount of LTCG claimed as chargeable to tax at special rates....
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....2.5% ) (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in laiii or sl.no.2c/2d of schedule OS) [PART II-SEC. 3(i)] 70 THE GAZETTE OF INDIA : EXTRAORDINARY E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT chargeable under DTAA) SI. No. Type of Capital Gain Gain of current year (Fill this column only if computed figure is positive) Short term capital loss set off Long term capital loss set off Current year's capital gains remaining after set off remaining a off (8=1-2-3-4-5-6-7) 20% 30% applicable rate DTAA rates 12.5% DTAA rates 1 2 3 4 5 6 7 8 i Loss to be set off (Fill this row if figure computed is negative) (A3e*+ A4a*+ A8a*+A(A)) (A5e*+ A8b*+A(A)) (Ale*+ A2c*+A4b*+A6g* +A7*+A8c* +A(A)) A9b (B1g*+ B2e*+ B3c* + B4*+B5* +B6c*+ B7*+ B8e*+ B9* B10a1*+ B10a2* +B(A)) B11b ii 20% (A3e*+ A4a*+ A8a*+A(A)) iii 30% (A5e*+ A8b*+A(A)) iv applicable rate (Ale*+ A2c*+A4b*+A6g* +A7*+A8c*+A(A) ) V DTAA rates A9b vi 12.5% (B1g*+ B2e*+ B3c* +B4*+B5* +B6c*+ B7*+ B8e*+B9* B10al*+B10a2*+B(A) vii DTAA rates B11b viii Total loss set off (i....
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....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 Gross + 1e) [PART II-SEC. 3(i)] 72 THE GAZETTE OF INDIA : EXTRAORDINARY i Aggregate value of sum of money received without consideration di ii In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration as adjusted as per section 56(2)(x) diii iv In case any other property is received without consideration, fair market value of property div v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) 1e Sl. No. Nature Amount 1 Income due to disallowance of exemption under clauses of section 10 2 Any specified sum received by a unit holder from a business trust during the previous year chargeable u/s 56(2)(xii) Rows can be added as required 2 Income char....
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....n respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxii xiii Income received by an FII on bonds or Government securities referred to in section 194LD - chargeable as per proviso to section 115AD(1)(i) cxiii xiv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA cxiv XV Income received by non-resident as referred in second proviso to section 194LC(1) -- chargeable u/s 115A(1)(a)(iiaa) @ 9% CXV x Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to be provided) 2d Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per DTAA (total of column (2) of table below) (Applicable for non-residents only) 2e e Sl. No. Amount of income Item No.1ai, 1aiii, 1b to 1d, 2a, 2c & 2d in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) obtained Whether TRC (Y/N) Section of I.T. Act Rate I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II Sl. No. Amount of ....
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.... Dividend Income (other than units referred to in section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI Income) 8 Dividend income chargeable at DTAA Rates Schedule OA General Do you have any income under the head business and profession? Yes No (if "yes" please enter following details) 1 Nature of Business or profession 1 2 Number of branches 2 3 Method of accounting employed in the previous year (Tick) mercantile cash 3 4 Is there any change in method of accounting (Tick) Yes 4 5 Effect on the profit because of deviation, if any, in the method of accounting employed in the previous year from accounting standards prescribed under section 145A 5 6 Method of valuation of closing stock employed in the previous year 6 Raw Material (if at cost or market rates whichever is less write 1, if at cost a write 2, if at market rate write 3) 6a Finished goods (if at cost or market rates whichever is less write 1, if at cost b write 2, if at market rate write 3) 6b c Is there any change in stock valuation method (Tick) Yes No 6c d Effect on the profit or loss because of deviation, if any, from the method of valuation prescribed under section....
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....to the extent disallowable under section 40A 16 17 Any amount debited to profit and loss account of the previous year but disallowable under section 43B 17 18 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 18 19 Deemed income under section 41 19 20 Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A 20 21 Deemed income under section 43CA 21 22 Any other item of addition under section 28 to 44DB 22 23 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which company is a partner) 23 24 Total (13+14 + 15 + 16+17+ 18 + 19 + 20 + 21+22 +23) 24 25 Deduction allowable under section 32(1)(iii) 25 26 Amount allowable as deduction under section 32AC 26 27 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (if amount deductible under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 23) 27 28 Any amount disallowed under section 40 in any precedin....
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.... of current year E Sl. Type of Business income Income of current year (Fill this column only if figure is zero or positive) Business loss set off Business income remaining after set off (1) (2) (3) = (1) - (2) i Loss to be set off (Fill this row only if figure is negative) (A36) ii Income from speculative business (B40) iii Income from specified business (C46) iv Total loss set off (ii + iii) v Loss remaining after set off (i - iv) Schedule CYLA Details of Income after set-off of current years losses YEAR LOSS ADJUSTMENT Sl. No. Head/ Source of Income Income of current year (Fill this column only if income is zero or House property loss of the current year set off Business Loss (other than speculation or specified business loss) of the current year set off Other sources loss (other than loss from race horses) of the current year set off Current year's Income remaining after set off CURRENT positive) Total loss (3 of Schedule -HP) Total loss ((2v of item E) of Schedule-BP) Total loss (6 of Schedule- OS) 1 2 3 4 (5) = (1-2-3-4) No. 78 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY Loss to be adjusted -> i House....
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.... securities/ units ) 12.5 4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) 12.5 80 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 5 115AB (LTCG for non-resident on units referred in section 115AB) 12.5 6 115AC (LTCG for non-resident on bonds/GDR) 12.5 7 115AD (LTCG for FII on securities) 12.5 8 112 (LTCG on others) 12.5 9 112A(LTCG on equity shares/units of equity-oriented fund/units of business trust on which STT is paid 12.5 10 STCG chargeable at special rates in India as per DTAA 11 LTCG Chargeable at special rates in India as per DTAA 12 115AC (Income by way interest received by non-resident from bonds or GDR purchased in foreign currency) 10 13 115AC (Income by way of Dividend received by non- resident from bonds or GDR purchased in foreign currency 10 14 115BB (Winnings from lotteries, puzzles, races, games etc.) 30 15 115BBJ (Winnings from online games) 30 (2aii of Schedule OS) 16 115BBH- Tax on Income from Virtual Digital asset A) Income under head business or profession 30 (3d of Schedule BP B) Income under head Capital Gain 30 (C2 of Schedule CG) 17 115BBE (Income under sectio....
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....Amount deposited Schedule 115BBI Specified income of certain institutions under section 115BBI Particulars Amount 1 Deemed income referred in Explanation 4 to the third proviso to section 10(23C) or section 11(3) 1 2 Deemed income referred under section 11(1B) 2 3 Income which is deemed to be income under the twenty-first proviso to Section 10(23C) or which is not excluded from the total income as per section 13(1)(c) 3 4 Income which is not exempt under section 10(23C) on account of violation of clause (b) of the third proviso of section 10(23C) or which is not excluded from the total income as per section 13(1)(d) 4 5 Income which is not excluded from the total income as per section 11(1)(c) 5 6 Income accumulated or set apart in excess of fifteen per cent of the income where such accumulation is not allowed under any specific provision of this Act; 6 7 Total (total of Sl. No. 1 to 6) 7 Details of Income from outside India and tax relief (available only in case of resident) Schedule FSI 82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] INCOME FROM OUTSIDE INDIA AND TAX RELIEF Sl. Country Code (Dropdown to be provided in ....
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.... balance Gross interest paid/credited to the account during the period 83 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 Sl No Countr y name Countr y code Name of financial institution Address of financial institutio n ZIP code Accou nt 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/proc eeds from sale or redemption of financial assets/ other income) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year ending as on 31st December, 2025 Sl No Countr y name Countr y code Name of entity Address of entity ZIP code Nature of entity Date of acquiri ng the ....
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....ld (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 Sl No ry Name and code Count Cod e Zip Nature of Asset Direct/ Beneficial owner/ Beneficiary Ownership- Date of acquisiti on Total Investment (at cost) (in rupees) Income derived from the asset Nature of Income Income taxable and offered in this return Amount e where offered Schedul Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) Ownership- Nature of Income ry Name and code Count Cod e Zip Count Zip Nature of Asset Ownership- e where offered Schedul Income Amount Schedul 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, 2025 and which has not been included in A to D above. Sl No Name of the Institution in which the account is held Instituti Address of the on Countr y Name and Code e Zip Cod Name of the accou nt holder Accoun t Numbe r Peak Investment Balance/ during the year (in rupees) Whether income accrued is taxable in your hands? If (7) is Įyes, Inc....
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....ls of equity share application money pending allotment at the end of the previous year Name of the applicant Residential status in India Type of share PAN Date of application Number of shares applied for Application 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 shareholder Residential status in India Type of share PAN Number of shares held Face value per share Issue Price per share Amount received Date of acquisition Date on which cease to be shareholder Mode of cessation In case of transfer, PAN of the shareholder Part-B Part B - TI STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2026 Part B1 - Applicable if exemption is being claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ and where Part B3 is not applicable. 10(23C)(vi)/10(23C)(via) 1 Voluntary Contributions and anonymous donations taxable u/s 115BBC (Other than Corpus) /(C- Ai-Bi+E) of Schedule VC] 1 2 Voluntary contribution forming part of corpus other than anonymous donations taxable u/s 115BBC [(A + B) of schedule Part B-TI -Part ....
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.... vi Amount in addition to amount referred to in (v) above, accumulated or set apart for specified purposes if all the conditions in section 11(2) and 11(5) or third proviso to section 10(23C) are fulfilled) 6vi A If (vi) above applicable, whether option in Form No. 10 has been furnished to the Assessing Officer A B If yes, date of furnishing Form No. 10 (DD/MM/YYYY) B vii Total [6i+6ii+6iii+6iv+6v+6vi] 6vii 7 Additions i Income chargeable under section 115BBI 7i Income in respect of which exemption under section 11 is not available, being anonymous donation (Diii of schedule VC) 7ii iii Income chargeable under section 12(2) 7iii iv Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s. 40(a)(ia) 7iv v Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s. 40A(3)/(3A) 7v vi Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) of Explanation 3A to section 11(1) read with section 80G(2)(b) 7vi vii Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) of Explanation 1A to section 10(23C) read with section 80G(2)(b) 7vii viii Any other income on whic....
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...., 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47) 1 Amount eligible for exemption under sections 10(21), 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46), 10(46A), 10(46B), 10(47) [Sl. No. 1 of Schedule IE-1] 1 2 Amount eligible for exemption under section 10(23A), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(24) [{Sl. No. 1 of Schedule IE-2 (For Row A)} or {Total of Sl. No. 3 of Schedule IE-3} or {Total of Sl. No. 3 of Schedule IE-4}] 2 3 Income chargeable under section 11(3) read with section 10(21) [Total of Col 15 of Schedule I] 3 4 Income claimed as exempt under section 13A in case of a Political Party 4 5 Income claimed as exempt under section 13B in case of an Electoral Trust (item No. 6vii of Schedule ET) 5 6 Voluntary Contribution received during the year [applicable for Section 13A and 13B] 6 7 Heads of Income not forming part of above i Income from house property [ 3 of Schedule HP] (enter nil if loss) 7i ii Profits and gains of business or profession [as per item No. D 48....
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....ted Amount in Rs. (ii) Expenditure from any loan or borrowing Amount in Rs. (iii) Depreciation in respect of an asset, acquisition of which has been claimed as application of income, in the same or any other previous year; and Amount in Rs. (iv) Expenditure in the form of contribution or donation to any person. Amount in Rs. (v) Capital expenditure Amount in Rs. (vi) Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation to twenty second proviso to clause (23C) of section 10 read with sub-clause (ia) of clause (a) of section 40 Amount in Rs. (vii) Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation to twenty second proviso to clause (23C) of section 10 read with sub-section 3 of section 40A Amount in Rs. (viii) Amount disallowable under Explanation to sub-section (10) of section 13 or Explanation to twenty second proviso to clause (23C) of section 10 read with section (3A) of section 40A Amount in Rs. (ix) Any other disallowance Amount in Rs. (x) Total expenditure to be disallowed (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix) Amount in Rs. 4 Additions (i) Income chargeable under se....
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....(total of 2xv, 3xv and 4xv of Schedule CYLA) Amount in Rs. 9 Total Income (6+7-8) Amount in Rs. 10 Income which is included in 9 and chargeable to tax at special rates (total of col. (i) of schedule SI) Amount in Rs. 11 Anonymous donations, included in 9, to be taxed under section 115BBC @ 30% (Diii of Schedule VC) Amount in Rs. 12 Income chargeable u/s 115BBI, included in 9, to be taxed @ 30% (Sl. No 7 of Schedule 115BBI) Amount in Rs. 13 Income chargeable to tax u/s twenty-second proviso to clause (23C) of section 10 or sub- section (10) of section 13 (9-10-11-12) Amount in Rs. Part B - TTI Computation of tax liability on total income 1 Tax payable on total income a Tax at normal rates on [Sl. No. 17 of Part B1 of Part B-TI] OR [Sl. No. (13 - 14) of Part B2 of Part B-TIJ OR [SI. No. 13 of Part B3 of Part B-TIJ 1a b Tax at special rates (total of col. (ii) of Schedule-SI) 1b c Tax on anonymous donation u/s 115BBC @30% on [Sl. No. 15 of Part B1 of Part B-TI] OR [Sl. No. 11 of Part B3 of Part B- TI 1c d Tax on income chargeable u/s 115BBI @30% on [Sl. No. 16 of Part B1 of Part B- TI] OR [Sl. No. 12 of Part B3 of Part B-TI] 1d e Tax at maximu....
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....ाजपतà¥à¤° : असाधारण Note: 1) All bank accounts held at any time are to be reported, except dormant A/c 2) In case multiple accounts are selected, the refund will be credited to one of the validated accounts after processing the return Rows can be added as required b) Non- residents, may, at their option, furnish the details of one foreign bank account: Sl. No. SWIFT Code Name of the Bank Country of Location IBAN 14 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 (ii) have signing authority in any account located outside India; or Yes No (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] 15 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax SELF TAX Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (1) (2) (3) (4) (5) i ADVANCE/ ASSESSMENT ii iii iv NOTE Enter the totals of Advance tax and ....