TaxTMI 
TaxTMI 
Income-tax (Fifth Amendment) Rules, 2026
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....arch, 1962 and last amended vide notification GSR. 228(E), dated the 30th March, 2026. *********** NOTES:- 1. For Further Amendment see Corrigendum G.S.R. 265(E) dated 10-04-2026 ============= Document 1 79 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण -. टी.सी. à¤à¤¸ पैन/ आधार नं. ii टी.सी. à¤à¤¸ पैन/ आधार नं. टिपà¥à¤ªà¤£à¥¤ कृपया à¤à¤¾à¤— ग - टीटीआई के 10ग में सà¥à¤¤à¤‚ठ(7) का योग पà¥à¤°à¤µà¤¿à¤·à¥à¤Ÿ करें। सतà¥à¤¯à¤¾à¤ªà¤¨ (बड़े अकà¥à¤·à¤°à¥‹à¤‚ में पूर....
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....ोचनातà¥à¤®à¤• धारणाओं का समाधान कर दिया है और करार की सà¤à¥€ निबंधनों और शरà¥à¤¤à¥‹à¤‚ का अनà¥à¤ªà¤¾à¤²à¤¨ कर दिया है (उस दशा में, जहां धारा 92 गघ के अधीन विवरणी दाखिल किया जाना लागू हों) यहां हसà¥à¤¤à¤¾à¤•à¥à¤·à¤° करें।" तारीख सà¥à¤¥à¤¾à¤¨ [सं. 48/2026/फा0सं0 370142/8/2026-टीपीà¤à¤²] पà¥à¤°à¤¦à¥€à¤ª शरà¥à¤®à¤¾, à....
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....licable (A5) Date of formation (DDMMYYYY) (A6) Date of commencement of business (DD/MM/YYYY) 80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Addresses to be provided for communication credit Status (firm-1sub-status- Partnership Firm, LLP, local authority-2, AOP/BOI- 3 sub-status- other cooperative bank, other cooperative society, society registered under society registration Act, 1860 or any other Law corresponding to that state, Primary agricultural society/cooperative bank, Rural development bank, Business trust, investment fund, Trust other than trust eligible to file Return in ITR 7, any other AOP/BOI,, artificial juridical person-4, sub-status- Estate of the deceased, Estate of the insolvent, Other AJP), purposes: Primary Address: (A7a) Flat/Door/Block No (A8a) Name of Premises/Building/Village (A9a) Road/Street/Post Office (A10a) Area/Locality (A11a) Town/City/District (A12a) State (A13a) Pin code/Zip code (A14a) Country Secondary Address: (A7b) Flat/Door/Block No (A8b) Name of Premises/Building/Village (A9b) Road/Street/Post Office (A10b) Area/Locality (A11b) Town/City/District (A12b) State (A13b) Pin code/Zip code (A14....
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.... ITR in new tax regime. (b) If answer to (I)(A)(ii) is No, have you furnished form 10IEA for re-entering in new tax regime in current assessment year? (b)(i) If yes, then provide the acknowledgement number of form 10IEA and furnish ITR in new tax regime, (b)(ii) If No, then furnish ITR in old tax regime. (B) If answer to (I) is No, have you furnished form 10IEA within due date for current assessment year for choosing old tax regime? Yes No i. If answer to (I)(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish return in old tax regime, ii. If answer to (I)(B) is No, furnish ITR in new tax regime. (II) If answer to A19(di) is No, do you wish to opt for old tax regime for the current Assessment Year? Yes No Note- The default regime under section 115BAC(1A) is the 'new regime'. 'Old regime' can be chosen by opting out of new regime u/s. 115BAC(6) by filing form 10IEA, which should be exercised on or before the due date for furnishing the return of income u/s 139(1). (dii) Have you opted for tax regime u/s 115BAD? O Yes No If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of F....
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....ledgment number date of Date of filing of form 10-IFA DD/MM/YYYY 82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] (p) Whether this return is being filed by a representative assessee? (Tick) Yes No If yes, please furnish following information - (1) Name of the representative assessee (2) Email ID of the representative assessee (3) Contact Number of the representative assessee (q) Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information Name of Firm PAN Whether you have held unlisted equity shares at any time during the previous year? If yes, please furnish following information in respect of equity shares (Tick) Yes No (r) r Name of compa ny Type of compa ny PA N Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of shar es Cost of acquisiti on No. of shar es Date of subscripti on / purchase Fac e valu e per shar e Issu e pric e per shar e (in case of fres h issu e) Purchase price per share (in case of purchase from existing sharehold er) No. of shar es Sale considerati on No. of shar es Cost of acquisiti on 1....
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....f liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details as under) Sl. No. Section Code Date (DD/MM/YYYY) Acknowledgement Number e If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit report Act and section (DD/MM/YY) Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI (Tick) No Yes A (In case of societies and cooperative banks give details of Managing Committee) If Yes, provide the details in respect of admitted / retired partners. INFORMATION Sl. Name of the Partner/memb er Admitted/Retir ed PAN Date of admission/retireme nt Remuneration paid / payable in case of retiring partner (in the case of a firm) Percentage of share (if determinate) 1. 2. PARTNERS/ MEMBERS/TRUST INFORMATION No Yes B Is any member of the AOP/BOI/executor of AJP a foreign company? (Tick) C If Yes, mention the percentage of share of the foreign company in the AOP/BOI/executor of AJP Whether total income of any member of the AOP/BOI/executor of ....
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....ISSOLUTION Part A-BS (fill items A and B in a case where regular books of account are maintained, otherwise fill item C) SOURCES OF FUNDS A Sources of Funds 1 Partners' / members' fund A Partners' / members' capital A B Reserves and Surplus i Revaluation Reserve bi ii Capital Reserve bii iii Statutory Reserve biii iv Any other Reserve biv v Credit balance of Profit and loss account bv vi Total (bi + bii + biii + biv + bv) Bvi C Total partners'/ members' fund (a + bvi) 1c 2 Loan funds A Secured loans i Foreign Currency Loans ai ii Rupee Loans A From Banks iiA B From others iiB C Total ( iiA + iiB) iiC iii Total secured loans (ai + iiC) Aiii B Unsecured loans (including deposits) i Foreign Currency Loans bi ii Rupee Loans A From Banks iiA 85 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण B From persons specified in section 40A(2)(b) of the I. T. Act iiB C From others iiC D Total Rupee Loans (iiA + iiB + iiC) iiD iii Total unsecured loans (bi + ii....
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.... C Total (av + biv) 3c D Current liabilities and provisions i Current liabilities A Sundry Creditors Outstanding for more than one 1 year 1 2 Others 2 3 Total (1 + 2) 43 B Liability for leased assets iB Interest Accrued and due on C borrowings iC D Interest accrued but not due on borrowings Ä°D E Income received in advance Ä°E F Other payables iF G Total (A3 + iB + iC + iD + iE + iF) iG ii Provisions A Provision for Income Tax iiA B Provision for Leave encashment/Superannuation/Gratuity iiB C Other Provisions iiC 87 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण D Total (iiA + iiB-+ iiC) iiE iii Total (iE + iiD) diii E Net current assets (3c - diii) 3e 4 A Miscellaneous expenditure not written off or adjusted 4a B Deferred tax asset 4b C Debit balance in Profit and loss account/ accumulated balance 4c D Total (4a + 4b + 4c) 4d 5 Total, application of funds (1e + 2c + 3e +4d) 5 NO ACCOUNT CASE C In a case where regular books of account of business or ....
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....ax and cess viii ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix D Total Revenue from operations (Aiv + B +Cix) 4D 5 Closing Stock of Finished Goods 5 6 Total of credits to Trading Account (4D + 5) 6 DEBITS TO TRADING ACCOUNT 7 Opening Stock of Finished Goods 7 8 Purchases (net of refunds and duty or tax, if any) 8 9 Direct Expenses (9i + 9ii + 9iii) 9 i Carriage inward i ii Power and fuel iii Other direct expenses Note: Row can be added as per the nature of Direct Expenses 10 Duties and taxes, paid or payable, in respect of goods and services purchased i Custom duty 10i ii Counter veiling duty 10ii iii Special additional duty 10iii iv Union excise duty 10iv v Service tax 10v vi VAT/ Sales tax 10vi vii Central Goods & Service Tax (CGST) 10vii viii State Goods & Services Tax (SGST) 10viii ix Integrated Goods & Services Tax (IGST) 10ix x Union Territory Goods & Services Tax (UTGST) 10x Any other tax, paid or payable 10xi 89 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारà¤....
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....al compensation to employees (total of 22i to 22x) 22xi xii Whether any compensation, included in 22xi, paid to non-residents xiia Yes / No If Yes, amount paid to non-residents xiib 23 Insurance i Medical Insurance 23i ii Life Insurance 23ii iii Keyman's Insurance 23iii iv Other Insurance including factory, office, car, goods, etc. 23iv v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v 24 Workmen and staff welfare expenses 24 25 Entertainment 25 26 Hospitality 26 27 Conference 27 28 Sales promotion including publicity (other than advertisement) 28 29 Advertisement 29 30 Commission i Paid outside India, or paid in India to a non- resident other than a company or a foreign company 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 ii iii Total (i + ii) 31iii 32 Professional / Consultancy fees / Fee for technical services i Paid outside India, or paid in India to a non- resident other than a company or a foreign company i ii To others iii Total (i + ii) 32iii 33 Hotel, boa....
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....Provision for Deferred Tax 56 57 Profit after tax (54-55-56) 57 58 Balance brought forward from previous year 58 59 Amount available for appropriation (57 + 58) 59 60 Transferred to reserves and surplus 60 61 Balance carried to balance sheet in proprietor's account (59 - 60) 61 PRESUMPTIVE INCOME CASES 62 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD (Only for Resident Partnership Firm other than LLP) SR.NO. Name of Business Business code Description (i) Gross Turnover or Gross Receipts (iA + B + iC) (62i limited to Rs.2 Crores, however if [62iB+62iC] is less than or equal to 5% of 62i then the limit under 62i is extended to Rs.3 Crores.) 62i B A bank Through a/c payee cheque or a/c payee bank draft or electronic clearing system or other prescribed electronic modes received before specified date iA Receipts in Cash iB C Any mode other than A and B iC (ii) Presumptive Income under section 44AD (iiA + iiB) 62ii A 6% B 8% been of 62iA, or the amount claimed to have been earned, whichever is higher iiA of (62iB + 62iC), or the amount claimed to have earned, whichever is higher iiB NOTE-If income is less than the abo....
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....the profits are lower than prescribed under S.44AE or the number of goods during the year exceeds 10, it is mandatory to maintain books of account and have a tax audit carriage owned at any time under 44AB. NO ACCOUNT CASE 65 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnish the following information for previous year 2025-26 in respect of business or profession - (i) For assessee carrying on Business a Gross receipts (a1 + a2) ia 1 Through a/c payee cheque or a/c payee bank draft or a1 bank electronic clearing system or other prescribed electronic modes received before specified date 2 Any other mode a2 b Gross profit ib c Expenses ic d Net profit 65i (ii) For assessee carrying on Profession a Gross receipts (a1 + a2) iia 1 a1 a1 2 a2 a2 b Gross profit iib c Expenses iic d Net profit 65ii (iii) Total profit (65i + 65ii) 65iii 66 i Turnover from speculative activity 66i ii Gross Profit 66ii Expenditure, if any 66iii iv Net income from speculative activity (66ii- 66iii) 66iv 67 In case of Non-Resident, if the total income comprises of profits and gains from business referred to in s....
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.... E capital receipt, if any 5e F Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) 5f 6 Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-fulfilment of condition specified in relevant clauses- A Premium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)] 6a B Premium paid for insurance on the health of employees [36(1)(ib)] 6b C Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend [36(1)(ii)] 6c D Any amount of interest paid in respect of borrowed capital [36(1) (iii)] 6d 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 Income Computation Disclosure Standards notified under section 145(....
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.... of a contingent nature 7h I Any other amount not allowable under section 7i J Total amount disallowable under section 37 (total of 7a to 7i) 7j 8 A. Amounts debited to the profit and loss account, to the extent disallowable under section 40 Amount disallowable under section 40 (a)(i), a on account of non-compliance with the provisions of Chapter XVII-B Aa Amount disallowable under section 40(a)(ia) b on account of non-compliance with the provisions of Chapter XVII-B Ab Amount disallowable under section 40 (a)(ib), on c account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 Ac Amount disallowable under section 40(a)(iii) d on account of non-compliance with the provisions of Chapter XVII-B Ad Amount of tax or rate levied or assessed on the e basis of profits [40(a) (ii)] Ae f Amount paid as wealth tax [40(a)(iia)] Af 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)] Amount disallowable under section 40(....
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....rds leave encashment 10f G Any sum payable to the Indian Railways for the use of railway assets 10g 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 (27 of 2006) 10h I Total amount allowable under section 43B (total of 10a to 10h) 10i 11 Any amount debited to profit and loss account of the previous year but disallowable under section 43B A Any sum in the nature of tax, duty, cess or fee under any law 11a 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 97 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण B Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 11b C Any sum payable to an employee as bonus or commission for services rendered 11c ....
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....TATIVE DETAILS (a) In the case of a trading concern 1 Opening stock 1 2 Purchase during the previous year 2 3 Sales during the previous year 3 4 Closing stock 4 5 Shortage/ excess, if any 5 (b) In the case of a manufacturing concern 6 Raw materials a Opening stock 6a b Purchases during the previous year 6b c Consumption during the previous year 6c d Sales during the previous year 6d e Closing stock 6e f Yield finished products 6f g Percentage of yield 6g h Shortage/ excess, if any 6h 7 Finished products/ By-products a opening stock 7a b purchase during the previous year 7b c quantity manufactured during the previous year 7c d sales during the previous year 7d e closing stock 7e f shortage/ excess, if any 7f SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) 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 Countr PIN Code/ Zip code y Is the property co-owned? Yes No (if "YES" please enter following details) Assessee's percentage of share in the property % Name of other Co-owner(s....
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....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 dividend Other than income 3cii 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 44AD/ 44ADA/ 44AE/ 44B/ 44BB/ 44BBA/44BBC/44BBD/44DA/ First schedule of Income- tax Act(other than profit from life insurance business referred to in section 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 5 Income credited to Profit and Loss account (included in 1) which is exempt a Share of income from firm(s) 5a b Share of income from AOP/ BOI 5b c Any other exempt income (specify nature and amount) i Ci ii Cii iii Total (ci + cii) 5ciii d Total exempt income (5a + 5b + 5ciii) 5d Income or receipts credited to Profit and Loss account but 5A not chargeable to tax under the Act. ....
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.... 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 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and 28 loss account (item x(4) of Schedule ESR) (if amount deductible under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 24) 28 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) 101 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 29 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year (8B of Part A-OI) 29 30 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of Part A-OI) 30 31 Any other amo....
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....om specified business (43+44-45) 46 47 Deductions in accordance with section 35AD(1) 47 48 Income from Specified Business (46-47) (if loss, take the figure to 7xv ii of schedule CFL) C48 49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C49 D Income chargeable under the head 'Profits and gains from business or profession' (A37+B42+C48) D Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3b + 4e of Part A- OI) 102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] E Intra-head set off of business loss of current year 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) (A37) ii Income from speculative business (B42) iii Income from specified business (C48) iv Income from life insurance business under section 115B (4b) v Total loss set off (ii + iii+iv ) v Loss remaining afte....
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....first day of previous year 4 Additions for a period of 180 days for 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 in 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 Income-tax Act, 1961 (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 104 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 17 Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous y....
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....¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Schedule ESR Expenditure on scientific 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 profit and loss account (2) Amount of deduction allowable (3) Amount of deduction in excess of the amount debited to profit and loss account (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) viii 35CCC Ix 35CCD X Total 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 details as per Schedule RA. Sched ule 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 a i Full value of consideration received/....
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.... without indexation biii iv Expenditure wholly and exclusively in connection with transfer biv v Total (i + ii + iii+iv) bv C Balance (3a - bv) 3c D 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, then loss arising out of sale of such asset to be ignored (Enter positive value only) 3d E +3d) Short-term capital gain on equity share or equity oriented MF (STT paid) (3c A3e 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....
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....ाधारण 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, then loss arising out of sale of such asset to be ignored (Enter positive value only) 6d e Deemed short term capital gains on depreciable assets (6 of schedule- DCG) 6e f Deduction under section 54G/54GA 6f g STCG on assets other than at Al or A2 or A3 or A4 or A5 above (6c + 6d + 6e - 6f) A6g 7 Amount deemed to be short term capital gains a Whether any 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 Capital gains account (X) Previous year in which asset acquired/constructed Amount utilized out of Capital Gains account i 2022-23 54G/54GA ii 2023-24 54G/54G....
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.... A ai Value of property as per stamp valuation authority aii 108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii B Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition without indexation bii iia Cost of improvement without indexation biia iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi+bii+biia+biii) biv C Balance (aiii - biv) 1c D Deduction under section 54D/54EC/54G/54GA (Specify details in item D below) 1d E Long-term Capital Gains on Immovable property (1c - 1d) B1e F In case of transfer of immovable property, please furnish the following details (see note) S.No. Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentage share Amount Address of property, Country code, ZIP Pin code State NOTED Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is q....
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....109 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण b Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules Bi ii Cost of acquisition without indexation iii Cost of improvement without indexation iv Expenditure wholly and exclusively in connection with transfer v Total (bi + bii +biii+biv) Bii Biii Biiv Bv Long-term Capital Gains on assets at B6 above in case of NON-RESIDENT (aiii- c bv) 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 under section 112A read with section 115AD Long-term Capital Gains on sale of capital assets at B7 (Column 14 of 115AD(1)(b)(iii) proviso) B7 8 From sale of assets where B1 to B7 above are not applicable a In case assets sold include shares of a company other than quoted shares, i enter the following details A Full value of consideration received/receivable in respect of unquoted shares ia ....
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....to tax or chargeable at special rates in India as per DTAA (Applicable for non-residents only) Sl. No. Amount of income Item No. B1 to B11 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 tax Act, 1961 Rate as Income-Income-rate tax Act, per 1961 flower of Applicable (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 B11a DTAA b Total amount of LTCG claimed as chargeable to tax at special rates in India as per DTAA B11b B(A) Capital Loss on buy back of shares [Long Term @12.5%] (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or 2c/2d of Schedule OS) B(A) 12 Total long term capital gain [B1g + B2e + B3c + B4 + B5 + B6c + B7+ B8e+ B9+B10-B11a+B(A)] B12 C1 Sum of Capital Gain Incomes (8ii + 8iii + 8iv + 8v + 8vi + 8vii of table E below) C1 C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C2 C3 Income chargeable under the head "CAPITAL GAINS" (C1 + C2) C3 D Information about deduction claimed against....
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....apital gains remaining after set 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) 1 (A3e*+ A4a*+ A8a*+A(A)) (A5e*+ A8b*+A(A)) (A1e*+ A2c*+A4b*+A6g* +A7*+A8c*+A(A) ) A9b (B1g*+ B2e*+ B3c*+B4*+B5* +B6c*+ B7*+ B8e*+B9* B10a1*+B10a2* +B(A)) B11b ii Short term capital gain 20% (A3e*+ A4a*+ A8a*+A(A)) iii 30% (A5e*+ A8b*+A(A)) iv applicable rate (A1e*+ A2c*+A4b*+A6g* +A7*+A8c* +A(A)) v DTAA rates A9b vi Long tern capital gain 12.5% (B1g*+B2e*+B3c*+ B4*+B5* +B6c*+ B7*+ B8e*+B9* B10a1*+B10a2*+B(A) ) vii DTAA rates B11b viii Total loss set off (ii + iii + iv + v + vi + vii) ix Loss remaining after set off (i-viii) Long term capital loss set off Current year's capital gains remaining after set off (8=1-2-3-4-5- 6-7) Loss to be set off (Fill this row if figure computed is negative) 1 The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, ....
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....ely in 5 of or Uni acquired index acquir on 31st capit connec LTC befo t on or ation ed Januar al tion G re/ before Highe before y,2018 asset with Sche after 31.01.20 r of 8 01.02. as transfe dule 31st 18 and 9 2018, per r 112 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY Jan 2018 ) (Total Sale Value) (4*5) -If Shares are acquired after 31.01.20 18- please enter full value of consider ation Lower of 6 and 11 sectio n 55(2) (ac)- (4*10 ) of ITR5 (C ol 1) (Col 1a) (Col 2) (Co l 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 Add Rows Total 115AD(1)(b)(iii) proviso For NON-RESIDENTS - From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A rws 115AD(1)(b)(iii) proviso Sl. N o. Share/ unit acquir ed (On or before / after 31 st Jan 2018) ISI N Co de Nam e of the Shar e/ Unit No. of Sha res/ Unit s Sale - pric e per Sha re/ Uni t Full Value of Consider ation -if shares are acquired on or before 31.01.20 18 (Total Sale Value) (4*5) -If sha....
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....lants, buildings, etc., Gross - d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) 1d i Aggregate value of sum of money received without consideration di ii In case immovable property is received without consideration, stamp duty value of property dii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii iv In case any other property is received without consideration, fair market value of property div v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) 1e SI. No. Nature Amount 1 Any specified sum received by a unit holder from a business trust during the previous year as referred to in section 56(2)(xii) Rows can be added as required 2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl. no. 1) 2 ai games etc. chargeable u/s 115BB Winnings from lotteries, crossword puzzles, races, card 2ai Any specified sum received by a unit holder from a busi....
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....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 Anonymous Donations in certain cases chargeable u/s 115BBC CXV x 115 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण xvi developed and registered in India Income by way of royalty from patent - chargeable u/s 115BBF cxvi xvii Income by way of transfer of carbon credits - chargeable u/s 115BBG cxvii xviii Investment Income of a Non-Resident Indian - chargeable u/s 115E cxviii xix 115AB(1)(a) - Income in respect of units - off -shore fund cxix XX Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) CXX xxi Income being dividend received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxxi xxii Income (other than dividend) received by a specified fund in respect of s....
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....om 16/12 to 15/3 From 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 2 Income by way of winnings from online games u/s 115BBJ 3a Dividend Income referred in Sl. No 1a(i) 3b Dividend Income referred in Sl. No. 1a(iii) 4 Dividend Income u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) @ 20% (Including PTI Income) 5 Dividend income under proviso to sec 115A(1)(a)(A) @10% (Including PTI Income) 6 Dividend Income u/s 115AC @ 10% (Including PTI Income) 7 Dividend Income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including PTI Income) 8 Dividend Income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income 9 Dividend income chargeable at DTAA Rates Schedule CYLA Details of Income after Set off of current year losses CURRENT YEAR LOSS ADJUSTMENT Sl.No Head/ Source of Income Income of current year (Fill this column only if income is zero or positive) House property loss of the current year set off Business Lo....
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.... ii Business (excluding Income from life insurance business u/s 115B, speculation income and income from specified business) (5iii of Schedule CYLA) (B/f business loss, other than speculation or specified business loss) (Note: B/F loss set off will be restricted to business income excluding income u/s 44BB and 44BBD) Note: B/F depreciation set off will be restricted to business income excluding income u/s 44BB and 44BBD) iii Income from life insurance business u/s 115B (5iv of Schedule CYLA) (B/f business loss, other than speculation or specified business loss) iv Speculation Income (5v of Schedule CYLA) (B/fnormal business or speculation loss) v Specified Business Income (5vi of Schedule CYLA) (B/fnormal business or specified business loss vi Short-term capital gain taxable @ 20% (5vii of schedule CYLA (B/f short-term capital loss) vii Short-term capital gain taxable @ 30% ( 5viii of Schedule CYLA) (B/fshort-term capital loss) viii Short-term capital gain taxable at applicable rates (5ix of Schedule CYLA) (B/fshort-term capital loss) ix Short-term capital gain taxable at special rates in India as per DTAA (5x of Schedule CYLA) (B/f short-term capital loss) ....
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....) schedule (2iii of BFLA) Adjustment of above losses in Schedule BFLA 119 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण XX Current year loss distributed among the unit-holder (Applicable for Investment fund only) xxi Current year losses to be carried forward (xix-xx) xxii Total loss Carried forward to future years (xvii- xviii+xxi) Schedule UD Unabsorbed depreciation and allowance under section 35(4) Sl No Assessment Year Depreciation Allowance under section 35(4) Amount of brought forward unabsorbed depreciation Amount as adjusted on account of opting for taxation under section 115BAD or 115BAC(1A) Amount of depreciation set- off against the current year income Balance carried forward to the next year Amount of brought forward unabsorbed allowance Amount of allowance set- off against the current year income Balance Carried forward to the next year (1) (2) (3) 3(a) (4) (5) (6) (7) (8) i Current Assessment Year ii iii iv v Total (3xvi of BFLA) (4xvi of BFLA) Schedule ICDS Effect of ....
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....à¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Name and address of donee PAN of Donee ARN (Donation Reference Number) Amount of donation Eligible Amount of donation Transaction Reference number for UPI transfer or Cheque number/ IMPS/NEFT/RTGS code IFS of Bank Donation in cash Donation in other mode Total Donation i ii Total E Total donations (Aiii + Biii + Ciii + Diii) Transaction Reference number for UPI transfer or Cheque number/ IMPS/NEFT/RTGS code IFS of Bank Schedule 80GGA Details of donations for scientific 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 Schedule80GGC Details of contributions made to political parties S. No. Date Amount of contribution Eligible amount of contribution Name of the political party PAN of the political party Transaction Reference number for UPI transfer or ....
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....neral oil [Section 80-IB(9)] b1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) b2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) c Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] 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 processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] di Undertaking no. 1 (30 of Form 10CCB of the undertaking) d2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) e Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] e1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) e2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) Deduction in respect of industrial undertaking located in Jammu & Kashmir or Ladakh [Section 80-IB(4)] Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] Deduction in t....
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....0P(2)(a)(vii) Fishing or allied activities for the purpose of supplying to its members. 8 Sec.80P(2)(b)Primary cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables raised or grown by its members to Federal cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables/Government or local authority/Government Company / corporation established by or under a Central, State or Provincial Act 9 Sec.80P(2)(c)(i)Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b) 10 Sec.80P(2)(c)(ii)Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b) 11 Sec.80P(2)(d)Interest/Dividend from Investment in other co- operative society 12 Sec.80P(2)(e)Income from Letting of godowns/ warehouses for storage, processing / facilitating the marketing of commodities 13 Sec.80P(2)(f)Others 14 Total Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUCTIONS 1 Part B- Deduction in respect of certain payments a 80G b 80GGA c 80GGC Total Deduction under Part B (a + b + c) 1 2 Part C- Deduction in respect of certain incomes d 80-IA (c of Schedule 80-IA) e 80-IAB f 80-IAC ( 6 o....
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.... Total Credit Brought Forward) AMT Credit 5 Amount of tax credit under section 115JD utilised during the year [total of item No. 4 (C)] 5 6 Amount of AMT liability available for credit in subsequent assessment years [total of 4 (D)] 6 125 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Schedule SI SPECIAL RATE Sl No Section/Description Special rate (%) Income(i) Tax thereon (ii) 1 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT paid) 20 (part of 5vi of Schedule BFLA) 2 115AD (STCG for FIIs on securities where STT not paid) 30 (part of 5vii of Schedule BFLA) 3 112(1) (LTCG on listed securities/ units) 12.5 (part of 5x of Schedule BFLA) 4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) 12.5 (part of 5x of Schedule BFLA) 5 115AB (LTCG for non-resident on units referred in section115AB) 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 o....
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....PART II-SEC. 3(i)] 26 Pass through income in the nature of income from other sources chargeable at special rates (2d of Schedule OS) 27 Any other income chargeable at special rates (Please choose from dropdown menu) (part of 2c of Schedule OS) Total Schedule IF Information regarding partnership firms in which you are partner Number of firms in which you are partner WHICH PARTNER Sl. No. Name of the Firm PAN of the firm Whether the firm is liable for audit? (Yes/No) Whether section 92E is applicable to firm? (Yes/ No) Percentage Share in the profit of the firm Amount of share in the profit Amount of interest due or received Capital balance on 31st March in the firm I TI FIRMS IN 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 INCOMES 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 iii 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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....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 ai i Others B Long term bi Section 112A bi i Sections 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 . . 128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e- filing utility 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 PER SECTION 92CE(2A) 4 Net tax payable (2d-3) 5 Date(s) of deposit of tax on secondary adjustment s as per section 92CE(2A) Date 1 Date 2 Date 3 Date 4 ....
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....ii Capital Gains iv Other sources Total Country Code (dropdown to be provided in the e- filing utility) Number Taxpayer Identification Details Summary of tax relief claimed for taxes paid outside India (available only in case of resident) Schedule TR 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) in respect of each country) Total tax relief available (total of (e) of Schedule FSI Section under which relief claimed (specify 90, 90A or 91) (a) (b) (c) (d) (e) Total Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) in respect of each country) Total tax relief available (total of (e) of Schedule FSI TAX RELIEF FOR TAX PAID OUTSIDE INDIA 2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1 (d)) 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....
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....ountry code Name of financial institution in which insurance contract held Address of financial institution ZIP code Date of contract The cash value or surrender value of the contract Total gross amount paid/credited with respect to the contract during the period (1 ) (2) (3) (4) (5) (6) (7) (8) (9) (i) (ii ) Sl N o Countr y name B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending on 31st December, 2025 Sl No Country Name and code Code Zip Natur e of entity Name and Address of the Entity Nature of Interest- Direct/ Beneficial owner/ Beneficiary Date since held Total Investmen t (at cost) (in rupees) accrued from Income such Interest Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii ) Total Investmen t (at cost) (in rupees) accrued from Income such Interest Sl No Country Name and code Code Zip C Details of Immovable Property held (including any beneficial interest) at any time during the calendar ....
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...., Income offered in this return Amount Schedul e where offered Item number of schedule (1 ) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) ii ) Name and address of Beneficiarie s position Date since held Schedul e where offered Item number of schedule G Details of any other income derived from any source outside India which is not included in ,- (i) items A to F aboveand, (ii) income under the head business or profession Sl N o Countr y 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 Schedul e where offered Item number of schedule (1 ) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (i) (ii ) Name and address of the person from whom derived Schedul e where offered Item number of schedule Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST DETAILS OF GST Sl. No. GSTIN No(s). Annual value of outward supplies as per the GST return(s) filed (1) (2) (3) NOTE Please furnish the information above for each GSTIN No. separately 132 ....
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.... 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 serial no (i), (ii), (iv) to (xiv) of column 5 of Schedule BFLA + 4b + 2iv) 9 10 Income in 9 chargeable to tax at special rate under section 111A, 112, 112A etc. included 10 11 Deductions under Chapter VI-A a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto (i+ii+iv+v+viii+xiii+xiv) of column 5 of 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 of Sch. 10AA) 12 13 Total income (9 - 11c - 12) 13 Income chargeable to tax at special rate (3d, 3e, 3f and 4b of Schedule BP) Income in 9 133 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 14 Income chargeable to tax at special rates (total of (i) of schedule SI) 14 16 17 15 18 Income chargeable to tax at special rates Net agricultural income/ any other income for rate purpose (2v of Schedule EI) 15 Aggregate in....
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....+10b+10c+10d) 10e 11 Amount payable (Enter if 9 is greater than 10e, else enter 0) 11 12 Refund (If 10e is greater than 9) 12 Income chargeable to tax at special rates Net agricultural income/ any other income for rate purpose (2v of Schedule EI) 16 17 15 134 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] 13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD) 13 14Tax 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 BANK ACCOUNT 16| Do you have a bank account in India (Non- Residents claiming refund with no bank account in India may select No) Select Yes or No a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) Sl. 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 e-filing utility) Select Account for refund credit (tick at least one account v ) I II Note: 1) All bank accounts held at any....
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....37BA(2) (f applicable) Gross Amoun t Head of Incom e d (1 ) (2) (3) (4) (4a) (5) (6) (7) (8) (9) (10) (11) (12) (13) Incom e TD S Incom e TD S PAN/ Aadhaa r No. I NOTE Please enter total of column 9 in10b of Part B- TTI PAN/ Aadhaa r No. of Other Person (if TDS credit related to other person) PAN/Aadhaa TAN of the Deductor/ r No. of Tenant/ Unclaimed TDS brought forward (b/f) Financial Year (TDS TDS of the current deducted during the FY 2025-26) Deducte d in own hands the hands of Deducted in or any other person as per rule 37BA(2) (if applicable) Claime d in own hands Claimed in the hands of or any other person as per rule 37BA(2) (f applicable) C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] TCS ON INCOME Sl No TCS credit relating to self /other person [other person as per rule 37I(1)] Tax Deduction and Tax Collection Account Number of the Collector PAN/Aadhaar No. of Other Person (if TCS credit related to other person) Unclaimed TCS brought forward (b/f) TCS of the current financial Year (Tax collected during FY 2025-26) TCS credit being claimed this Year TCS credi....