TaxTMI 
TaxTMI 
Income-tax (Sixth Amendment) Rules, 2026
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....h March, 1962 and last amended vide notification GSR 229 (E), dated the 30th March, 2026 ************ NOTES:- 1. For Further Amendment see Corrigendum G.S.R. 266(E) dated 10-04-2026 ============= Document 1 96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] टिपà¥à¤ªà¤£ : आयकर नियम, 1962, à¤à¤¾à¤°à¤¤ के राजपतà¥à¤°, असाधारण, à¤à¤¾à¤— 2, खंड 3, उपखंड (ii) अधिसूचना संखà¥à¤¯à¤¾ का0आ0 969(अ), तारीख 26 मारà¥à¤š, 1962 दà¥à¤µà¤¾à¤°à¤¾ पà¥à¤°à¤•à¤¾à¤¶à¤¿à¤¤ किठगठथे और उनका अंतिम संशोधन अधिसूचना संखà¥à¤¯à¤¾ सा0का....
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....hone Number with STD code/ Primary (A17) Secondary Mobile No. of the taxpayer Mobile No. (A18) Primary Email ID of the taxpayer Secondary Email ID (A19) (ai) Due date for filing return of income [Dropdown to be provided]: 1. 31st October 2. 30th November FILING STATUS (A19) (aii) 1 Filed u/s (Tick) 139(1)- On or Before due date, [ 139(4)- After due date, [ 139(5)- Revised Return, 1 92CD-Modified return, [ 119(2)(b)- After condonation of delay, 170A- After order by the tribunal or court 2 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 / (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 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 t....
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....are recognized as start up by DPIIT Yes No (A16) Office Phone Number with STD code/ Primary (A17) Secondary Mobile No. of the taxpayer Mobile No. (A18) Primary Email ID of the taxpayer 98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] (1) If yes, please provide start up recognition number allotted by the DPIIT (2) Whether certificate from inter-ministerial board for certification is received? Yes No (3) If yes provide the certification number (4) Whether declaration in Form-2 in accordance with para 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 A20 (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/44BBD/ 44D? (Tick) Yes No (a2i) Please se....
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....¤ का राजपतà¥à¤° : असाधारण Act and section (DD/MM/YY) Act and section (DD/MM/YY) HOLDING STATUS A21 (a) Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any other) (b) If subsidiary company, mention the details of the Holding Company PAN Name of Holding Company Address of Holding Company Percentage of Shares held (c) If holding company, mention the details of the subsidiary companies PAN Name of Subsidiary Company Address of Subsidiary Company Percentage of Shares held BUSINESS ORGANISATION A22 (a) In case of amalgamating company, mention the details of amalgamated company PAN Name of Amalgamated Address of Amalgamated Company Company Date of Amalgamation (b) In case of amalgamated company, mention the details of amalgamating company PAN Name of Amalgamating Company Address of Amalgamating Company Date of Amalgamation (c) In case of demerged company, mention the details of resulting company PAN Name of Resulting Company Address of Resulting Company Date of Demerger (d) In case of resulting compa....
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....d under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999) Yes No 7 Whether a company being a non-banking Financial Institution Yes No 8 Whether the company is unlisted? If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1 Yes No 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 Description (i) (ii) (iii) BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OR AS ON THE DATE OF AMALGAMATION Part A-BS I Equity and Liabilities QUITY AND LIABILITIES 1 Shareholder's fund A Share capital i Authorised Ai ii Issued, Subscribed and fully Paid up Aii 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 101 [à¤à¤¾à¤— II-à¤....
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....e lease obligations iii Interest accrued but not due on borrowings iii iv Interest accrued and due 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 viï 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 i 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 JA 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....
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....t vii viii Total Current investments (ic + ii + iii + iv + v + vi + vii) Aviii B Inventories i Raw materials i 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) 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 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 curren....
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.... i Borrowings a Loans repayable on demand 106 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 1 From Banks 1 2 From Other parties 2 3 Total Loans repayable on demand (1 + 2) 3 b Loans from related parties b c Deposits c 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 g h Others (specify nature) h i Total Other financial liabilities (a + b +c +d +e +f +g+ h) Iiii iv Total Financial Liabilities (Ii + Iii + Iiii) Jiv 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 benefit....
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.... J Other non-current Assets i Capital Advances i iii Total of Other Financial Assets (i + ii) 108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] ii Advances other than capital advances ii iii Others (specify nature) iii iv Total non-current assets (i + ii + iii) J 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 i 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) 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 iii Investment in government or trust securities iii iv Investment in debentures or bonds ....
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....s E Factory Overheads i Indirect wages i ii Factory rent and rates iii Factory Insurance iji iv Factory fuel and power iv v Factory general expenses 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 Raw material 2i ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced - transferred to Trading Account (1F - 2) 3 110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Part A- Trading Account Trading Account for the financial year 2025-26 (fill items 4 to 12 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) CREDITS TO TRADING ACCOUNT 4 Revenue from operations Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if A any) i Sale of goods i ii Sale of services Other operating revenues (specify nature and iii 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 s....
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....er income 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 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 xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii 15 Total of credits to Statement of profit and loss (13+14xii) 15 DEBITS TO STATEMENT OF PROFIT AND LOSS 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 ii Bonus 22ii iii Reimbursement of medical expenses 22iii iv Leave encashment 22iv v Leave travel benefits 22v vi Contribution to approv....
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....–णà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 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 claimed and amount) (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 Flat / Name of Road/ Premises/Street/ Town/ City/ District Area Locality PIN Code ZIP Door/ Building/ Post S.No. Name Country State Amount Code Block No Village Office 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 Othe....
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....e of Foreign Company whose total income comprises of profits and gains from business referred to in sections 44B, 44BB, 44BBA, 44BBB, 44BBD, 44D or having 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 2025-26 [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 i 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 i ji Power and fuel iii Other direct expenses iii 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) Evii F Total of D....
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.... & Services Tax (UTGST) 10x xi Any other tax, paid or payable 10xi 116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 Cost of goods produced - Transferred from Manufacturing Account 11 12 Gross Profit from Business/Profession - transferred to Statement of Profit and Loss (6-7-8-9- 10xii-11) 12 12a Turnover from Intraday Trading 12a 12b Income from Intraday Trading - transferred to Statement of Profit and Loss 12b 12c Turnover from Futures & Options Trading 12c 12d Income from Futures & Options Trading - transferred to Statement of Profit and Loss 12d STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 [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] Part A-P& L Ind-AS CREDITS TO STATEMENT OF PROFIT AND LOSS 13 companies Gross profit transferred from Trading Account (12+12b+12d) 14 Other income i Rent i ii Commission = iii Dividend income iii iv Interest income iv ....
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....n company i ii To others iii Total (i + ii) 30iii 31 Royalty i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii To others iii Total (i + ii) 31iii 32 Professional / Consultancy fees / Fee for technical services i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii To others Total (i + ii) 32iii 33 Hotel, boarding and Lodging 33 34 Traveling expenses other than on foreign traveling 34 35 Foreign travelling expenses 35 36 Conveyance 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 iii VAT/ Sales tax 44iii iv Cess 44iv v Central Goods & Service Tax (CGST) 44v 118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44vii viii Union Ter....
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....ारण vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi 60 Balance carried to balance sheet (58 - 59vi) 60 61 A Items that will not be reclassified to P&L i Changes in revaluation surplus i ii Re-measurements of the defined benefit plans iii Equity instruments through OCI iii iv Fair value Changes relating to own credit risk of financial liabilities designated at FVTPL iv v Share of Other comprehensive income in associates and joint ventures, to the extent not to be classified to P&L v vi Others (Specify nature) 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 Exchange differences in translating the financial statements of a foreign operation i ii Debt instruments through OCI iii The effective portion of gains and loss on hedging instruments in a cash flow hedge iii 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- ....
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....im as profits or dividend [36(1)(ii)] 6c d Any amount of interest paid in respect of borrowed capital /36(1) (iii)] 6d 120 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY e Amount of discount on a zero-coupon bond /36(1) (iiia)] 6e f Amount of contributions to a recognised provident fund [36(1)(iv)] 6f g Amount of contributions to an approved superannuation fund [36(1) (iv)] 6g h Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] 6h i Amount of contributions to an approved gratuity fund [36(1)(v)] 6i j Amount of contributions to any other fund 6j k Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1) (va)] 6k l Amount of bad and doubtful debts [36(1) (vii)] 6l m Provision for bad and doubtful debts [36(1) (viia)] 6m n Amount transferred to any special reserve [36(1) (viii)] 6n o Expenditure for the purposes of promoting family planning amongst employees /36(1)(ix)] 6o p Amount of securitie....
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....admissible under section [40(b)/ 40(ba)] Ah i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai ) Aj Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] 121 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण B. Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B 9 Amounts debited to the statement of profit and loss, to the extent disallowable under 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 ins....
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....ement governing such loan or borrowing 11da e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 11e f Any sum payable towards leave encashment 11f 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 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)] Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation Any sum payable as interest on any loan or borrowing from such class of non-b....
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....ning balance 1iii 2 Receipts i Interest 2i 123 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] ii Dividend 2ii iii Sale of assets (pls. specify nature and amount) a 2iiia b 2iiib c 2iiic d Total (iiia + iiib + iiic) 2iiid iv Realisation of dues/debtors 2iv v Others (pls. specify whether revenue/capital, nature and amount) a 2va b 2vb c Total of other receipts (va + vb) 2vc vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc) 2vi 3 Total of opening balance and receipts 3 4 Payments i Repayment of secured loan 4i ii Repayment of unsecured loan 4ii iii Repayment to creditors 4iii iv Commission 4iv V Others (pls. specify) a 4va b 4vb c Total of other payments (4va + 4vb) 4vc vi Total payments (4i + 4ii + 4iii + 4iv + 4vc) 4vi 5 Closing balance i Cash in hand 5i ii Bank 5ii iii Total of closing balance (5i + 5ii) 5iii 6 Total of closing balance and payments (4vi + 5iii) 6 SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule HP Details....
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....ted to statement of profit and loss considered under other heads of income or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH a House property 3a b Capital gains 3b c Other sources 3c ci Dividend income 3ci cii other than Dividend income 3cii INCOME FROM BUSINESS OR PROFESSION d u/s 115BBF 3d e u/s 115BBG 3e f u/s 115BBH (net of Cost of Acquisition, if any) 3f (Item No. A of Schedule VDA) 4a Profit or loss included in 1, which is referred to in section 44B/44BB/44BBA/44BBB/44BBC/44BBD/44AE/44D/44DA/Chapter- XII-G/ First Schedule of Income-tax Act (other than 115B) (Dropdown to be provided) 4a 4b Profit and gains from life insurance business referred to in section 115B 4b 4c Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided) 4c 4d Profit from eligible business of selling raw diamonds (refer rule 10TIA) 4d 5 Income credited to statement of profit and loss (included in 1) which is exempt a Share of income from firm(s) 5a b Share of income from AOP/ BOI 5b Any other exempt income (specify nature c and amount) i ci cii iii Total (ci + cii) 5ciii d Total exempt i....
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....come under section 43CA 22 23 Any other item of addition under section 28 to 44DB 23 24 Any other income not included in statement of profit and loss /any other expense not allowable (including income from commission and interest from firms in which company is a partner) 24 25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Part A- OI) 25 26 Total (14+ 15+16+17+ 18 + 19 + 20 + 21+22 +23+24+25) 26 27 Deduction allowable under section 32(1)(iii) 27 28 Amount allowable as deduction under section 32AC 28 29 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to statement of profit and loss (item x(4) of Schedule ESR) (if amount deductible under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 24) 29 30 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of Part A-OI) 30 31 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of Part A-OI) 31 32 Any other amount allowable....
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....on under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 46 47 Profit or loss from specified business (44+45-46) 47 48 Deductions in accordance with section 35AD(1) 48 49 Income from Specified Business) (47-48 ) (if loss, take the figure to 7xix of schedule CFL) 49 50 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) 50 D Income chargeable under the head 'Profits and gains from business or profession' (A38+B43+C49) E Intra head set off of business loss of current year 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) 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) (A38) ii Income from speculative busi....
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....ure and fittings Intangible assets Ships 2 Rate (%) Nil 5 10 40 10 25 20 (i) (ii) (iii) (iv) (v) (vi) (vii) 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 Total depreciation (10+11) 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) 14 Net aggregate depreciation (12-13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/ assets 17 Capital gains/ loss under section 50* (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to e....
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....Research etc. (Deduction under section 35 or 35CCC or 35CCD) Sl No Expenditure of the nature referred to in section (1) Amount, if any, debited to statement of profit and loss (2) Amount of deduction allowable (3) Amount of deduction in excess of the amount debited to statement of profit and loss (4) = (3) - (2) i 35(1)(i) ii 35(1)(ii) iii 35(1)(iia) iv 35(1)(iii) v 35(1)(iv) vi 35(2AA) vii 35(2AB) 129 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण viii 35CCC ix 35CCD x Total NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the Schedule RA. details as per Schedule CG Capital Gains CAPITAL GAINS A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents) Short-term Capital Gains 1 From sale of land or building or both (fill up details separately for each property)(in case of co- ownership, enter your share of capital gain) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY ....
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.... under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the Schedule RA. 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)] 130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a STCG on transactions covered u/s 111A A4a b STCG from sale of shares not covered in sl.no. 4a or sale of debentures A4b 5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of ....
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....amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? Yes No Not applicable. If yes, then provide the details below Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilized in Previous year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2022-23 54G/54GA ii 2023-24 54G/54GA iii 2024-25 54G/54GA b Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at 'a' Total amount deemed to be short term capital gains (aXi+ aXii+ aXiii + b) A7 8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8ai + A8aii + A8b + A8c) A8 A8 Pass Through Income/ Loss in the nature of Short Term a Capital Gain, chargeable @ 20% A8a b Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 30% A8b Pass Through Income/Loss in the nature of Short Term c Capital Gain, chargeable at applicable rates A8c 9 Amount o....
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....mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. g Total Long-term Capital Gains on Immovable property (2Ble) B1g 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 under taking or division (6(e) of Form 3CEA 2b c Balance (2aiii - 2b) 2c d Deduction u/s 54EC 2d e Long term capital gains from slump sale (2c-2d) B2e 3 From sale of listed securities (other than a unit) or zero coupon bonds as per Section 112(1) a Full value of consideration a 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 B3 (3a - biv) B3c 4 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 11....
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....ing 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 assets 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 (bi + bii +biii) biv c Balance (aiii - biv) c d Deduction under section 54D//54G/54GA (Specify details in item D below) d B7 e Long-term Capital Gains on assets at B8 above (8c- 8d) B8e 9 Amount deemed to be long-term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? Not applicable. If yes, then provide the details below Yes No S.no Previous year in which asset....
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.... ii undertaking aii iii Date of purchase of new land or building aiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date aiv iva Date of deposit Dd/mm/yyyy ivb Account Number ivc IFS code v Amount of deduction claimed av b Deduction claimed u/s 54EC i Date of transfer of original asset bi dd/mm/yyyy ii Amount invested in specified/notified bonds bii iii Date of investment biii dd/mm/yyyy iv Amount of deduction claimed biv c Deduction claimed u/s 54G i Date of transfer of original asset ci dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset cii iii Date of purchase/construction of new asset in an area other than urban area ciii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date civ Date of deposit iva ivb Account Number ivc IFS Code Dd/mm/yyyy v Amount of deduction claimed CV d Deduction claimed u/s 54GA i Date of transfer of original asset from urban area di dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset dii iii Date of purchase/construction of new asset in SEZ diii dd/mm/yyyy iv Amount de....
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....9 to 15/12 (iii) 16/12 to 15/3 (iv) 16/3 to 31/3 (v) 1 Short-term capital gains taxable at the rate of 20% Enter value from item 5vi of schedule BFLA, if any. 2 Short-term capital gains taxable at the rate of 30% Enter value from item 5vii of schedule BFLA, if any. 3 Short-term capital gains taxable at applicable rates Enter value from item 5viii of schedule BFLA, if any. 4 Short-term capital gains taxable at DTAA rates Enter value from item 5ix of schedule BFLA, if any. 5 Long- term capital gains taxable at the rate of 12.5% Enter value from item 5x of schedule BFLA, if any. 6 Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xi of schedule BFLA, if any. 7 Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 16B of schedule SI, if any 136 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Schedule 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 112A under section 112A S. Share/U nit Acquire Shar e / Unit trans ferre d IS I Nam e of the Shar e/Un it No. of Share s/Unit s Sale- price per Shar e/....
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....a ry 2018 - Please enter Full Value of Consid eratio n. and 6 (4*1 0) (Co l 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) Add rows Total Schedule VDA Income from transfer of Virtual Digital Assets (Note: Details of every transaction are to be filled, wherein every 'transfer' is a transaction) Sl. No. Date of Acquisition Date of Transfer Head under which income to be taxed (Business/Capital Gain) Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) Consideration Received Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 - Col. 5) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) 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 OTHER SOURCES 1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1 a Dividends, Gr....
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....tional Financial Services Centre, as referred to in sub-section (1A) of section 80LA chargeable under proviso to section 115A(1)(a)(A) cia ii Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) cii iii Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) ciii iv Interest referred to in section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 5% civ v Interest referred to in Proviso to section 194LC(1) chargeable u/s 115A(1)(a)(iiaa) @ 4% CV vi Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) cvi vii Distributed income being interest referred to in section 194LBA - chargeable 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....
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....erred in second proviso to section 194LC(1) -- chargeable u/s 115A(1)(a)(iiaa) @ 9% cxxiii Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop d down to be provided) 2d Amount included in 1 and 2 above, which claimed as is 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 1 d 2a , 2c & 2d in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) of I.T. Section Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (3a) (4) (5) (6) (7) (8) (9) (10) I II Whether TRC obtained (Y/N) of I.T. Section Act 3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b , 2c & 2d ) a Expenses / Deductions (Other than entered in C) 3a b Depreciation (available only if income offered in 1c ) 3b c Interest expenditure on dividend u/s 57(1) (only if income offered in 1a)(i) and/or 1a(ii)) 3c ci Eligible Interes....
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....he current year set off Other sources loss (other than loss from race horses and amount chargeable to special rate of tax) of the current year set off Current year's Income remaining after set off 1 2 3 4 5=1-2-3-4 i Loss to be set off (Fill this row only, if computed figure is negative) (3 of Schedule - HP) (2vi of item Eof Schedule BP) (6 of Schedule-OS) ii House property ( 3 of Schedule HP) iii Business (excluding Income from life insurance business u/s 115B speculation income and income from specified business) ( A38 of Schedule BP) iv Income from life insurance business u/s 115B (3iv of item E of Sch. BP) v Speculation income (3ii of item E of Sch. BP) vi Specified business income u/s 35AD (3iii of item E of Sch. BP) vii Short-term capital gain taxable @ 20% (8ii of item E of Schedule CG) viii Short-term capital gain taxable @ 30% ( 8iii of item E of Schedule CG) ix Short-term capital gain taxable at applicable rates (8iv of item E of Schedule CG) 141 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण x....
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....ule CYLA) (B/f short-term or long-term capital loss) xi Long term capital gains taxable at special rates in India as per DTAA (5xii of Schedule CYLA) (B/f short-term or long-term capital loss) xii Net income from other sources chargeable at normal applicable rates (5xiii of Schedule CYLA) xiii Profit from owning and maintaining race horses (5xiv of Schedule CYLA) (B/f loss from horse races) xiv Income from other sources income taxable at special rates in India as per DTAA (5xv of Schedule CYLA) 142 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY XV Total of brought forward loss set off (2i+2ii+2iii+2iv+2v+2vi+2vii+2viii+2ix+2x+2xi+2xiii) xvi Current year's income remaining after set off of total of 5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi +5xii+5xiii+ 5xiv) Schedule Details of Losses to be carried forward to future years CFL OF LOSS S. No. Assessme nt Year Date of Filing (DD/MM/YYY Y) House proper ty loss Loss from business other than loss from insurance business, loss from speculative business and specified Loss from speculati ve business Loss from specifie d busines s Loss from life insuran ce business u/s 115B Shor....
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....d to Balance Carried the next year Schedule ICDS Effect of Income Computation Disclosure Standards on profit Sl. No. ICDS Increase in Profit (Rs.) Decrease in profit (Rs.) Net Effect (Rs.) (1) (2) (3) (4) (5) I Accounting Policies II Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) III Construction Contracts IV Revenue Recognition V Tangible Fixed Assets VI Changes in Foreign Exchange Rates VII Government Grants VIII Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) 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 Deduction under section 10AA Schedule 10AA DEDUCTION U/S 10AA Deductions in respect of units located in Special Economic Zone Sl Undertaking Assessment year in which unit begins to manufacture/produce/provide services Sl Amount of deduction a Undertaking No.1 a (item 17 of Annexure A of....
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....ic research or rural development S. No. Relevant clause under which deduction is claimed (drop down to be provided) Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation i ii Total donation 145 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Schedule Details of contributions made to political parties 80GGB Sl. No. Date Amount of contribution Eligible amount of contributionpolitical Name of the party PAN of the political party number for UPI transfer or Transaction Reference Cheque number/IMPS/NEFT/RTGS Bank IFS code of Contribution in cash Contribution in other mode Total Contribution i (add rows) Total contribution number for UPI transfer or Transaction Reference Cheque number/IMPS/NEFT/RTGS Bank IFS code of Contribution in cash Contribution in other mode Schedule 80IAC Deduction in respect of eligible start-up [to be filled only if answer to A19(q) is 'Yes'] Sl. No. Date....
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....30 of Form 10CCB of the undertaking) c Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] c1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) c2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) d Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] d1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) d2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) e Total deduction under section 80-IB (Total of a1 to d2) g Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] Schedule 80-IE Deductions under section 80-IE a Deduction in respect of undertaking located in North-East aa Assam aa1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) aa2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) ab Arunachal Pradesh ab1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) ab2 Undertaking no. ....
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....(iii) (LTCG for non-resident on unlisted securities or other than Listed Debentures) 12.5 (part of 5x of Schedule BFLA) 5 115AB (LTCG for non-resident on units referred in section 115AB) 12.5 (part of 5x of Schedule BFLA) 6 115AC (LTCG for non-resident on bonds/GDR) 12.5 (part of 5x of Schedule BFLA) 7 115AD (LTCG for FII on securities) 12.5 (part of 5x of Schedule BFLA) 8 112 (LTCG on others) 12.5 (part of 5x of Schedule BFLA) 9 112A (LTCG on sale of shares or units on which STT is paid) or section 115AD(1)(b)(iii)-Proviso 12.5 (part of 5x of Schedule BFLA) 10 STCG chargeable at special rates in India as per DTAA (part of 5ix of Schedule BFLA) 11 LTCG Chargeable at special rates in India as per DTAA (part of 5xi of Schedule BFLA) 12 115B (Profits and gains of life insurance business) 12.5 (5iii of Schedule BFLA) 13a 115AC ((Income by way of interest received by non-resident from bonds purchased in foreign currency) 10 (part of 2cx of Schedule OS) 13b GDR purchased in foreign currency) 115AC (Income by way of Dividend received by non-resident on 10 (part of 2cxi of Schedule OS) 14 115BB (Winnings from lotteries, puzzles, races, games et....
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....976 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 Information regarding investment in unincorporated entities Schedule IF ENTTIES IN WHICH INVESTMENT IS HELD Number of entities in which investment is held Sl. No. entity Name of the Type of the entity PAN of the entity Whether the entity is liable for audit? (Yes/No) Whether section 92E is applicable to entity? (Yes/ No) Percentage Share in the profit of the entity Amount of share in the profit Amount of interest due or received Capital balance on 31st March in the entity i ii 1 2 3 4 Total Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) EXEMPT INCOME 1 Interest income 1 2 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i ii Expenditure incurred on agriculture ii iif Unabsorbed agricultural loss of previous eight assessment years iii iv Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and 8 (fro....
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....A Short term Ai Section 111A Ai i Others B Long term Bi Section 112A Bii Section 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 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 PAN of the business trust/ investmen t fund 150 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] a u/s 10(23FBB ) b u/s c u/s Computation of Minimum Alternate Tax payable under section 115JB Schedule MAT 1 Whether the statement of profit and loss is prepared in accordance with the provisions of Parts II of Schedule III to the Companies Act, 2013 (If yes, write 'Y', if no write 'N') 2 If 1 is no, whether statement of profit and loss is prepared in accordance with the provisions of the Act governing such company (If yes, write 'Y', if no write 'N') 3 Whether, for the statement of profit and loss referred to in item 1 above, the same accounting policies, accounting standards and ....
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....ofit and loss 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 l Total deductions (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k) 6l 7 7 Book profit under section 115JB (4+ 5n - 61) 8 Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards (Ind-AS) specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015. If yes, furnish the details below :- Yes No A. Additions to book profit under sub-sections (2A) to (2C) of section 115JB ....
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....2f of Schedule Part B-TTI, only if positive)] xvii Total 5 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xviii] 5 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xviii] 6 6 153 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility PER SECTION 92CE(2A) 1 Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) 2 a Additional Income tax payable @ 18% on above b Surcharge @ 12% on "a" c Health & Education cess on (a+b) d Total Additional tax payable (a+b+c) 3 Taxes paid TAX ON SECONDARY ADJUSTMENTS AS 4 Net tax payable (2d-3) 5 Date(s) of Date 1 Date 2 Date 3 Date 4 Date 5 Date 6 deposit of tax on secondary adjustment s as per section 92CE(2A) (DD/MM/Y....
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....ayer Identification Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) TAX RELIEF FOR TAX PAID OUTSIDE INDIA 1 Details of Tax relief claimed Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) Total tax relief available (total of (e) of Schedule FSI in respect of each country) Section under which relief claimed (specify 90, 90A or 91) (a) (b) (c) (d) (e) Total 2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1 (d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1 (d)) 3 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4 Yes/No a Amount of tax refunded Assessment year in which tax relief allowed in India b 155 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤....
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....e period (1 ) (2) (3) (4) (5) (6) (7) (8) (9) (i) (ii ) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 Sl No Countr and code y Name Zip Code Nature of entity Name and the Entity Address of Nature of Interest- Direct/ Beneficial owner/ Beneficiary Date since held Total Investmen t (at cost) (in rupees) Income accrued from such Interest Nature of Income Income taxable and offered in this return Amoun t Schedule where offered Item number of schedule 1) 2a 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) Countr and code y Name Zip Code Nature of entity Name and the Entity Address of Sl No No y Name Code of entity Address of [PART II-SEC. 3(i)] 156 THE GAZETTE OF INDIA : EXTRAORDINARY C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 Sl No Country Name and code Zip Cod e Address of the Property Ownership - Direct/ Beneficial owner/ Beneficiar y Date of acquisitio n Total Investment (at cost) (in rupees)....
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....) (8) (9) (10) (11) (12) (i) (ii ) G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession Sl N o Country Name and code Zip Code Name and address of the person from whom derived Income derived Nature of income Whether taxable in your hands? If (6) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1 ) (2a) (2b) (3) (4) (5) (6) (7) (8) 9) (i) SCHEDULE SH-1 SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up) If you are an unlisted company, please furnish the following details ;- Details of shareholding at the end of the previous year 157 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Name of the shareholder Res....
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..../Aadha ar no. Date of allotmen t Number of shares held Face value per share Issue Price per share Paid up value per share Date on which ceased to be sharehold er Mode of cessation In case of transfer, PAN of the new sharehold er NOT E For definition of expressions- "venture capital company", "venture capital fund" and "specified company", please refer DPIIT notification dated 19.02.2019. 158 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Schedule Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for AL-1 which Schedule AL-2 is to be filled up) A Details of building or land appurtenant there to, or both, being a residential house Sl. No . Address Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used (dropdown to be provided) (1) (2) (3) (4) (5) (6) (i) (ii) LIABILITIES B Details of land or building or both not being in the nature of residential house Sl. No . Address Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used (dropdown to be provided) (1) (2) (3) (4) (5) (6) Details of listed equity shares ....
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....f acquisition Purpose for which used (dropdown to be provided) I Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose of use (dropdown to be provided) J Details of liabilities Details of loans, deposits and advances taken from a person other than financial institution Name of the person PAN Opening Balance Amount received Amount paid Interest credited, if any Closing balance Rate of interest (%) Schedule AL- 2 Assets and liabilities as at the end of the year (applicable for start-ups only) 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 information for the period from the date of incorporation upto end of the year ;- ASSETS AND LIABILITIES A Details of building or land appurtenant there to, or both, being a residential house acquired since incorporation Sl. 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....
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.... if Yes date of transfer balance as Closing at the end of the previous year, if any Whether transferred, if Yes date of transfer balance as Closing at the end of the previous year, if any Whether transferred, if Yes date of transfer balance as Closing at the end of the previous year, if any I Details of liabilities Details of loans, deposits and advances taken from a person other than financial institution Name of the person PAN Opening Balance Amount received Amount paid Interest debited, if any Closing balance Rate of interest (%) Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST DETAILS GST Sl. No. GSTIN No(s). Annual value of outward supplies as per the GST return(s) filed (1) (2) (3) OF DETAILS GST NOTE Please furnish the information above for each GSTIN No. separately Schedule FD Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u/s 44AB) Foreign Currency Transaction S. No. Amount (in Rs.) i Payments made during the year on capital account ii Payments made during the year on revenue account iii Receip....
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.... 4c) 4d 5 Total of head wise income (1 + 2v + 3e + 4d) 5 6 Losses of current year to be set off against 5 (total of 2xvi, 3xvi and 4xvi of Schedule CYLA) 6 7 Balance after set off current year losses (5 -6) (Also total of (ii, iii, v to xv of column 5of Schedule CYLA+4b+2iv) 7 8 Brought forward losses to be set off against 7 (total of 2xv, 3xv and 4xv of Schedule BFLA) 8 9 Gross Total income (7 -8) (Also total of (i, ii, iv to xiv of column 5 of schedule BFLA+4b+2iv) 9 10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 10 11 Deductions under Chapter VI-A a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto total of (i, ii, iv, v, viii, xii, xiii) o column 5 of Schedule BFLA] 11a b Part-C of Chapter VI-A [2 of Schedule VI-A] 11b c Total (11a + 11b) [limited upto (9-10)] 11c 12 Deduction u/s 10AA (Total Sch. 10AA) 12 13 Total income (9 - 11c - 12) 13 14 Income chargeable to tax at special rates (total of (i) of Schedule SI) 14 15 Income chargeable to tax at normal rates (13 - 14) 15 16 Net agricultural income( 2v of Schedule EI) 16 17 Losses of current year to be carried forward (total....
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....र : असाधारण 12 Refund (If 10e is greater than 9) 12 13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD) 13 14 Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12) 14 15 Net refund after adjustment as per SI. No. 14 (12-13) (refund, if any, will be directly credited into the bank account) 15 16 Do you have a bank account in India (a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) BANK ACCOUNT SI IFS Code of the Bank in case of Bank Accounts held in India Name of the Bank Account Number Type of account (Dropdown to be provided by Select Account for refund credit (tick atleast one account V) i ii 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. (Row can be added as required) (b) Non- residents, may, at their option, furnish the details of one foreign bank account: S. No. SWIFT Code Country of Location I....