TaxTMI 
TaxTMI 
Income-tax (Fourth Amendment) Rules, 2026
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.... and last amended vide notification GSR 227(E), dated the 30th March, 2026 *********** NOTES:- 1. For Further Amendment see Corrigendum G.S.R. 264(E) dated 10-04-2026 ============= Document 1 75 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2026 G.S.R. 228(E) .- In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income- tax Rules, 1962, namely: - (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2026; 1. (2) They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns filed for A.Y. 2026-27. 2. In the Income-tax Rules, 1962, in Appendix II, for FORM ITR-3, the following FORM shall be substituted, namely: - FORM ITR- 3 INDIAN INCOME TAX RETURN....
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....IEA and assessment year for which this form for choosing new tax regime was filed, and furnish 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? (Tick) Yes No (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? (Tick) 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(b) is No, do you wish to opt for old tax regime for the current Assessment Year? (Tick) Yes I 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). (c) Are you filing return of income under seventh pr....
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....ars; or (a) If answer to (I)(A)(ii) is Yes, provide the acknowledgement number of second form 10IEA and assessment year for which this form for choosing new tax regime was filed, and furnish 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? (Tick) Yes No (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? (Tick) 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, Have you incurred expenditure of an amount or of amount exceeding Rs. 2 lakh for travel to a foreign country for yourself or for any other person? (Yes/No) aggregate Have you incurred expenditure of amount or aggregate amount exceeding Rs. 1 lakh on consumption of during the previous year? (Yes/No) of electricity 77 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤....
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....rmation - Name of Type of Company Company PAN Whether its shares are listed or unlisted Director Identification Number (DIN) (k) Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information Name of Firm PAN Name of Type of Company Company (l) Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes No If yes, please furnish following information in respect of equity shares Name of compan y Type of Compan y PA N Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of share s Cost of acquisitio n No. of share s Date of subscriptio n / purchase Face valu e per shar e Issue price per shar e (in case of fresh issue ) Purchase price per share (in case of purchase from existing shareholde r) No. of share s Sale consideratio n No. of share s Cost of acquisitio n 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (m) In case of non-resident, is there a permanent establishment (PE) in India? (Tick) Yes No 78 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY (n) In the case of non-resident, is there a Significant Economic P....
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....the auditor (proprietorship/ firm) (4) PAN/ Aadhaar No. of the proprietorship/ firm (di) Are you liable for Audit u/s 92E? Yes No (dii) Date of furnishing the If (di) is Yes, Whether the accounts have been Yes audited u/s 92E? audit report? Acknowledgement No number DD/MM/YY (diii) If liable to furnish other audit report, mention whether have you furnished such report. If yes, please provide the details as under: Sl. Section Code Date (DD/MM/YYYY) No. 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) Act and section (DD/MM/YY) 79 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN THOSE DECLARING INCOME UNDER SECTIONS 44AD, 44ADA AND 44AE) NATURE OF BUSINESS S.No. Code Trade name of the proprietorship, if any Description (i) (ii) (iii) ....
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....nue Authorities biii iv Total (bi + bii + biii) biv c Total of current assets, loans and advances (av + biv) 3c d Current liabilities and provisions i Current liabilities A Sundry Creditors iA B Liability for Leased Assets Ä°B C Interest Accrued on above iC D Interest accrued but not due on loans Ä°D 81 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण E Total (iA + iB + iC + iD) iE ii Provisions A Provision for Income Tax iiA B Provision for Leave encashment/Superannuation/Gratuity iiB C Other Provisions iiC D Total (iiA + iiB + ¡¡ C) jiD 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 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 6 In a case where regular books of account of business or profession are not maintained - (furnish the following information as on 31st ....
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....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 9i ii Power and fuel 9ii Other direct expenses iii Note: Row can be added as per the nature of Direct Expenses 9iii 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 xi Any other tax, paid or payable 10xi i ii iii iv v vii 83 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 10xii xii Total (10i + 10ii + 10iii + 10....
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....es (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 Paid outside India, or paid in India to a i non-resident other than a company or a foreign company i ii To others ii 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 To others iii Total (i + ii) 32iii 33 Hotel, boarding and Lodging 33 ....
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....6 + 57) 58 59 Transferred to reserves and surplus 59 60 Balance carried to balance sheet in proprietor's account (58 -59) 60 PRESUMPTIVE INCOME CASES 61 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD SR.NO Name of Business Business code Description (i) Gross Turnover or Gross Receipts (iA + iB + iC) (61i limited to Rs.2 Crores, however if 61iB + 61iC is less than or equal to 5% of 61i then the limit under 61i is extended to Rs.3 Crores.) 61i -(16 to 21 + 22xi + 23v + 24 to 46iii + 47 iv + 48 + 49)] Profit before interest, depreciation and taxes [15 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + Gross Turnover or Gross Receipts (iA + iB + iC) (61i limited to Rs.2 Crores, however if 61iB + 61iC is less than or equal to 5% of 61i then the limit under 61i is extended to Rs.3 Crores.) 86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] A Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date iA B Receipts in Cash iB C Any mode other than A and B iC Through a/c payee cheque or a/c payee bank draft ....
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....AR 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 bank a1 electronic clearing system received or other prescribed electronic modes before specified date 2 Any other mode a2 b Gross profit ib c Expenses ic d Net profit 64i NOTE-If income is less under section 44AB Registration No. of goods carriage owned/leased/ Whether hired 87 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण (ii) For assessee carrying on Profession a Gross receipts (a1 + a2) iia 1 Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date a1 2 Any other mode a2 b Gross profit iib c Expenses iic d Net profit 64ii (iii) Total profit (64i + 64ii) 64iii 65 i Turnover from speculati....
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....ilment of conditions 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 Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column XI (3) of Schedule ICDS] the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned 88 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 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 Amo....
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....t 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)] Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] Expenditure by way of penalty or fine for violation of any law for the time being in force Expenditure incurred for any purpose which is an offence or which is prohibited by law 89 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 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) on d account of non-compliance with the ....
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....ural development bank 10e f Any sum payable towards leave encashment 10f Any sum payable to the Indian Railways for the use g 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 10h i Total amount allowable under section 43B (total of 10a to 10h) 10i 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 or a primary co-operative agricultural and rural development bank 90 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 11 Any amount debited to profit and loss account of disallowable under section 43B the previous year but a Any sum in the nature of tax, duty, cess or fee under any law 11a 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 d Any sum payable as interest on any loan or borrowing from any public financial institution o....
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....vious 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 91 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] a b c e f g h d Opening stock 6a Purchases during the previous year 6b Consumption during the previous year 6c Sales during the previous year 6d Closing stock 6e Yield finished products 6f Percentage of yield 6g Shortage/ excess, if any 6h 7 Finished products/ By-products a c e f b d opening stock 7a purchase during the previous year 7b quantity manufactured during the previous year 7c sales during the previous year 7d closing stock 7e shortage/ excess, if any 7f a b c e f g h d a c e f b d 92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Details of Income from Salary Schedule S SALARIES Name of Employer Nature of employer (Tick) Drop down to be provided TAN of Employer ....
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....¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण g 30% of 1f 1g h Interest payable on borrowed capital (Details are to be filled in the drop down to be provided in e-filing utility) 1h be provided in e-filing utility) i Total (1g+ 1h) 1i j Arrears/Unrealised rent received during the year less 30% 1j k Income from house property 1 (1f- li + 1j) 1k (fill up details separately for each property) 2 Pass through income/Loss if any * 2 3 (if negative take the figure to 2i of schedule CYLA) Income under the head "Income from house property" (21k + 2) 3 NOTE Please include the income of the specified persons referred to in Schedule SPI and Pass-through income referred to in schedule PTI while computing the income under this head NOTE Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB. Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I. Schedule BP Computation of income from business or profession A From business or profession other than speculative business and specified business INCOME FROM BUSI....
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....Part A-OI) 8b 9 Total (7a + 7b + 7c + 7d + 7e + 7f +7g+ 8a+8b) 9 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortization debited to profit and loss account 11 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule- DEP) 12i ii Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules) 12ii iii Total (12i + 12ii) 12iii 13 Profit or loss after adjustment for depreciation (10 +11 - 12iii) 13 14 Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6 s of PartA-OI) 14 15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7j of PartA-OI) 15 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of PartA-OI) 16 17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of PartA-OI) 17 18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11i of PartA-OI) 18 19 Interest disallowable under section....
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....णà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण v Section 44BB 35v via Section 44BBA 35via vib Section 44BBC 35vib vic Section 44BBD 35vic vii Section 44DA 35vii (item 4 of Form 3CE) viii Total (35i to 35vii) 35viii 36 Net profit or loss from business or profession other than speculative and specified business (34 + 35viii) 36 37 specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not Net Profit or loss from business or profession other than speculative business and applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+ 37b + 37c + 37d + 37e + 37f) A37 a Income chargeable under Rule 7 37a b Deemed income chargeable under Rule 7A 37b c Deemed income chargeable under Rule 7B(1) 37c d Deemed income chargeable under Rule 7B(1A) 37d e Deemed income chargeable under Rule 8 37e f Income other than Rule 7A, 7B & 8 (Item No. 36) 37f 38 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act Balance of income deemed to be from agric....
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....INARY [PART II-SEC. 3(i)] 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 - 5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 14 Additional depreciation relating to immediately preceding year on asset put to use for less than 180 days 15 Total depreciation (10+11+12+13+14) 16 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15) 17 Net aggregate depreciation (15- 16) 18 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17) 19 Expenditure incurred in connection with transfer of asset/ assets 20 Capital gains/ loss under sect....
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.... 1c d Block entitled for depreciation @ 45 per cent ( Schedule DPM - 17iv or 18iv as applicable) 1d e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d) 1e 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA- 14ii or 15ii as applicable) 2a B Block entitled for depreciation @ 10 per cent (Schedule DOA- 14iii or 15iii as applicable) 2b c Block entitled for depreciation @ 40 per cent (Schedule DOA- 14iv or 15iv as applicable) 2c d Total depreciation on building (total of 2a + 2b + 2c) 2d 3 Furniture and fittings (Schedule DOA- 14v or 15v as applicable) 3 4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable) 4 5 Ships (Schedule DOA- 14vii or 15vii as applicable) 5 [PART II-SEC. 3(i)] 98 THE GAZETTE OF INDIA : EXTRAORDINARY 6 Total depreciation (1e+2d+3+4+5) Schedule DCG Deemed Capital Gains on sale of depreciable assets DEEMED CAPITAL GAINS 1 Plant and machinery a b c Block entitled for depreciation @ 15 per cent(Schedule DPM - 20i) 1a Block entitled for depreciation @ 30 per cent (Schedule DPM - 20ii) 1b Block entitled for depreciation @ 40 per cent (Schedule DPM - 20....
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....ly and exclusively in connection with transfer biii iv Total (bi + bii + biii) biv c Balance (aiii - biv) 1c d Deduction under section 54B/54G/54GA (Specify details initem D below) 1d e Short-term Capital Gains on Immovable property (1c - 1d) A1e f In case of transfer of immovable property, please furnish the following details (see note) S.No. Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentage share Amount Address of property, Country code, Zip code code Pin State NOTE Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. From slump sale 2 a i Fair market value as per Rule 11UAE(2) 2ai ii Fair market value as per Rule 11UAE(3) 2aif iii Full value of consideration (higher of ai or aii) 2aif b Net worth of the undertaking or division(6(e) of Form 3CEA) 2b c Short term capital gains from slump sale (2aiii-2b) A2c 3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(ii)....
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....al gain on sale of securities (other than those at A3 above) by an FII (5c e +5d) A5e 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above a In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares b Fair market value of unquoted shares determined in the prescribed manner 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) ii Full value of consideration in respect of assets other than unquoted shares iii Total (ic + ii) ia ib ic aii aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii + biii) biv c Balance (6aiii - biv) 6c d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of....
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....er I.T. Act Applicable rate flower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of STCG claimed as not chargeable to tax as per DTAA A9a Total amount of STCG claimed as chargeable to tax at special b rates as per DTAA A9b A(A) Capital Loss on buy back of shares [Short Term Capital loss @20% / 30% / Applicable rate] (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in laiii or sl.no.2d/2e of schedule OS) A(A) 10 Total Short-term Capital Gain (Ale+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8- A9a+A(A)) A10 Article of DTAA per Treaty Rate as (enter NIL, ifnot chargeable) B Long-term capital gain (LTCG) (Sub-items, 5, 6, 7 & 8 are not applicable for residents) 1 From sale of land or building or both (fill up details separately for each property from a to f) Long-term Capital Gains Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as Full value of consideration adopted ....
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.... No. of buyer(s) Percentage share Amount Address of property, Country code, Zip code Pin code and state Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section NOTE 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. 0 Total Long-term Capital Gains on all Immovable properties (EBle) B1g h Total excess tax to be ignored (2Bleii) B1h 2 From slump sale i Fair market value as per Rule 11UAE(2) a ii Fair market value as per Rule 11UAE(3) 2ai 2aii iii Full value of consideration (higher of ai or aii) 2aii Net worth of the undertaking or division(6(e) of Form b 3CEA) 2b c Balance (2aiii - 2b) 2c d Deduction u/s 54EC /54F (Specify details in item D below) 2d Long term capital gains from slump sale (2c-2d) e B2e 3 From sale of (i) listed securities (other than a unit) or zero coupon bond as per Section 112(1); (ii) GDR of an Indian company referred in sec. 115ACA (applicable only for resident individuals) ļa Full value of consideration 3a b Deductions under section 48 i Cost of acquisition without indexation ....
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....ich column B7 is to be filled up) a In case securities sold include shares of a company other than quoted shares, enter the following i details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii Expenditure wholly and exclusively in iii connection with transfer biii iv Total (bi + bii +biii) biv c Balance (aiii - biv) 6c d Deduction under section 54F (Specify details in item D below) 6d e Long-term Capital Gains on assets at B6 in case of NON-RESIDENT (6c - 6d) B6e 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 ....
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....24-25 54/54B/54D/54F/54G/54GA applicable. If yes, Section under which deduction claimed in that year provide New asset acquired/constructed Amount not used for new asset or remained unutilized in Capital gains account (X) b Amount deemed to be long-term capital gains, other than at 'a' B10 Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b) 11 Pass Through Income/Loss in the nature of Long-Term Capital Gain (Fill up schedule PTI) (B11a1+B11a2) B11 a1 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% u/s 112A B11a1 a2 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% under sections other than u/s 112A B11a2 12 Amount of LTCG included in items B1 to B11 but claimed as not chargeable 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, ifnot chargeable) obtained Whether TRC (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2....
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....code dd/mm/yyyy v Amount of deduction claimed CV d Deduction claimed u/s 54EC i Date of transfer of original asset di dd/mm/yyyy ii Amount invested in specified/notified bonds (not exceeding fifty lakh rupees) dii iii Date of investment diii dd/mm/yyyy iv Amount of deduction claimed div e Deduction claimed u/s 54F i Date of transfer of original asset ei dd/mm/yyyy ii Cost of new residential house eii iii Date of purchase/construction of new residential house eiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date eiv (iva)Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed ev f Deduction claimed u/s 54G i Date of transfer of original asset from urban area fi dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset fii iii Date of purchase/construction of new asset in an area other than urban area fiii dd/mm/yyyy 106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] iv Amount deposited in Capital Gains Accounts Scheme before due date fiv (iva)Date of deposit (ivb) Account number (ivc) IFS code....
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....geable to tax or chargeable at special rates as per DTAA, which is included therein, if any. V The figures of LTCG in this table (Ble* etc.) are the amounts of LTCG computed in respective column (B1-B11) is after setoff with similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. F Information about accrual/receipt of capital gain Type of Capital gain / Date Upto 15/6 16/6 to 15/9 16/9 to 15/12 16/12 to 15/3 16/3 to 31/3 (i) (ii) (iii) (iv) (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% 108 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY Enter value from item 5x of schedule BFLA, if any. 6 Lo....
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....o re Fair Mark et Value per share/ unit as on 31 st Janua Tot al Fair Mar ket Val ue of capi tal asse t as per secti Expe nditu re wholl y and exclu sively in conn ectio n Total deducti ons (7+12) Balanc e (6-13) -Item 8 (a) of LTCG Schedu le of ITR3 01.0 2.20 Acquired after 31st January 2018 - Please enter Full Value of Considerat ion 18, - Low er of 6 and 11 ry, 2018 on 55(2 )(ac )- (4*1 0) with trans fer (Co 11) (Col 1a) (Col 2) (C ol 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 Schedule Income from transfer of Virtual Digital Assets VDA (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 Ro....
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.... other than notified country u/s 89A 4 Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year 5 Any specified sum received by a unit holder from a business trust during the previous year referred to in section 56(2)(xii) 6 Any sum is received, including the amount allocated by way of bonus, at any time during a previous year, under a life insurance policy referred to in section 56(2)(xiii) Rows can be added as required 2 Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e + 2f related to Sl. No. 1) 2 ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB 2ai a b d c Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(12) chargeable to tax Income of the nature referred to in section 56(2)(x) which is (di + dii + diii + div + dv) In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration 111 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजà¤....
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....ferred to in section 115AB) - chargeable u/s 115AD(1)(i) dxii xiii Income by way of interest received by an FII on bonds or Government securities referred to in section 194LD - chargeable as per proviso to section 115AD(1)(i) dxiii xiv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA dxiv Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B) 112 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] XV Anonymous Donations in certain cases chargeable u/s 115BBC dxv xvi Interest referred to in Proviso to section 194LC(1)-chargeable u/s 115A(1)(a)(iiaa)@4% dxvi xvii developed and registered in India Income by way of royalty from patent - chargeable u/s 115BBF dxvii xviii Income by way of transfer of carbon credits-dxviii chargeable u/s 115BBG xix 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) dxix XX Investment Income of a Non-Resident Indian - chargeable u/s 115E dxx xxi in second proviso to section 194LC(1) ....
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....l, if negative) 9 10 Information about accrual/receipt of income from Other Sources 113 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण S.No. Other Source Income Upto 15/6 From 16/6 to 15/9 From 16/9 to 15/12 From 16/12 to 15/3 From 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 2 Income by way of winnings from online games u/s 115BBJ 3a Dividend Income referred in 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 section 115A(1)(a)(A) @ 10% (Including PTI Income) 6 Dividend Income u/s 115AC @ 10% (Including PTI Income) 7 Dividend Income u/s 115ACA (1)(a) @ 10% (Including PTI Income) 8 Dividend Income (other than units referred to in section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI Income) 9 Income from retirement bene....
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....ils of Income after Set off of Brought Forward Losses of earlier years BROUGHT FORWARD LOSS ADJUSTMENT SI. No. Head/ Source of Income Income after set off, if any, of current year's losses as per 5 of Schedule CYLA) Brought forward loss set off Brought forward depreciation set off Brought forward allowance under section 35(4) set off Current year's income remaining after set off 1 2 3 4 5 i Salaries (5ii of Schedule CYLA) ii House property (5iii of Schedule CYLA) (B/f house property loss) iii Business (excluding speculation income and income from specified business) (5iv 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, 44BBD) (Note: B/F depreciation set off will be restricted to business income excluding income u/s 44BB, 44BBD) 115 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण iv Speculation Income (5v of Schedule CYLA) (B/f normal business or speculation loss) V Specified Business Inco....
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....iii of Schedule BFLA) (2iv of Schedule BFLA) (2v of Schedule BFLA) (2xiii of Schedule BFLA) xix 2026- 27(Current year losses to be carried forward) (2xvii of Schedule CYLA) (3xvii of Schedule CYLA) (B42 of Schedule BP, if -ve) (C48 of Schedule BP, if - ve) (2ix+3ix+4ix+ 5ix) of item E of Schedule CG) (6ix + 7ix) of item E of Schedule CG) (8e of Schedule OS, if -ve) XX Total loss Carried forward to future |years 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 u/s 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) (3a) (4) (5) (6) (7) (8) I Current Assessment Year Ii Iii Iv V Total (3xv of BFLA) (4xv of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit Sl. No. ICDS Increase in profit (Rs.) Decrease in p....
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....e number/IMPS/NEFT/RTGS IFS code of Bank Donation in cash Donation in other mode Total Donation iii Total Donations entitled for 50% D deduction subject to qualifying |limit 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 IFS code of Bank Donation in cash Donation in other mode Total Donation 118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] Details of donations for scientific research or rural development Schedule 80GGA (applicable in the case of a partner of firm deriving only profit from the firm) 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 Details of contributions made to political parties Schedule 80GGC 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....
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....mercial production or refining of mineral oil [Section 80-IB(9)] a1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 b Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] b1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) b2 Undertaking no. 2 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) (30 of Form 10CCB of the undertaking) c2 Undertaking no. 2 d Deduction in the case of an undertaking engaged in di Undertaking no. 1 (30 of Form 10CCB of the undertaking) integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] d2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] integrated business of handling, storage and transportation of food ....
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....e filled in the drop down to be provided in e-filing utility) k 80EEA (Details are to be filled in the drop down to be provided in e-filing utility) l 80EEB (Details are to be filled in the drop down to be provided in e-filing utility) m 80G n 80GG (Details are to be filled in the drop down to be provided in e-filing utility) o 80GGA o(i) 80GGC Total Deduction under Part B (total of a to o(i) ) 1 2 Part C- Deduction in respect of certain incomes p 80-IA (b of Schedule 80-IA) Q 80-IAB r 80-IB (E of Schedule 80-IB) s 80-IBA t 80-IE (e of Schedule 80-IE U 80JJA v 80JJAA [Sl.no. 5I(eiv) +5II ofAnnexure to Form 10DA] 80QQB (Details are to be filled in w the drop down to be provided in e- filing utility) 121 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण x 80RRB (Details are to be filled in the drop down to be provided in e-filing utility) Total Deduction under Part C (total of p to x ) 2 3 Part CA and D- Deduction in respect of other incomes/other deduction i 80TTA ii 80TTB iii 80U iv 80CCH v....
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....tal 4 (C)] of item no 5 6 Amount of AMT liability available for credit in subsequent assessment of 4 (D)] years [total 6 Amount of tax credit under section 115JD utilized during the year [total 4 (C)] of item no Amount of AMT liability available for credit in subsequent assessment of 4 (D)] years [total Schedule SPI Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64 Sl No Name of person PAN/Aadhaar No. of person (optional) Relationship Amount (Rs) Head of Income in which included 1 2 3 Schedule SI RATE SI No Section Special rate (%) Income(i) Tax thereon (ii) 1 111- Accumulated balance of recognised provident for prior years (2ciii of Schedule OS) (2civ of Schedule OS) SPECIAL 2 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT paid) 20 (part of 5vi of Schedule BFLA) 3 115AD(STCG for FIIs on securities where STT not paid) 30 (part of 5vii of Schedule BFLA) 4 112(1) (LTCG on listed securities/ units) 12.5 (part of 5x of Schedule BFLA) 5 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) 12.5 (part of 5x of Schedule BFL....
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....vof Schedule BFLA) 22 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 20% 20 (part of 5vi of Schedule BFLA) 23 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30% 30 (part of 5vii of Schedule BFLA) 24 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% u/s 112A 12.5 (part of 5x of Schedule BFLA) 25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% under sections other than u/s 112A 12.5 (part of 5x of Schedule BFLA) 26 Pass through income in the nature of income from other source chargeable at special rates (Drop down to be provided in e-filing utility) (2e of Schedule OS 27 Any other income chargeable at special rate (Drop down to be provided in e-filing utility) (2d of Schedule OS) Information regarding partnership firms in which you are partner Schedule IF Number of firms in which you are partner SI. 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 ....
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....s a Dividend b Others iv Income claimed to be exempt A u/s 10(23FBB ) B u/s C u/s 2. i House property ii Capital Gains A Short term a1 Section 111A B Long term b1 Section 112A b2 Sections other than 112A iii Other Sources 1 Dividend 2 Others iv Income claimed to be exempt 125 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण a u/s 10(23FBB ) b u/s c u/s Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility AS PER SECTION 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) TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 3 Taxes paid Net tax payable (2d-3) ....
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....ils of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 Sl No Country name Country code Name of financial institution Address of financial institution ZIP code Account number Status Account opening date Peak balance during the period Closing balance Gross interest paid/credited to the account during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) Address of financial institution Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 A2 DETAILS OF Sl No Country name Country code Name of financial institution Address of financial institution ZIP code Account number Status Account opening date Peak balance during the period Closing balance Gross amount paid/credited to the account during the period (drop down to be provided specifying nature of amount viz. interest/dividend/proceeds from sale or redemption of financial assets/ other income) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) Details of Foreign Equity and Debt Interest ....
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....rn Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) ii) D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 Sl No Country Name and code ZIP Code Nature of Asset Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisition Total Investment (at cost) (in rupees) Income derived from the asset Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 and which has not been included in A to D above. Sl No Name of the Institution in which the account is held Address of the Institution Country Name and Code ZIP Code Name of the account holder Account Number Peak Balance/ Investment during the year (in rupees) Whether income accrued is taxable in your hands? If (7) is yes, Income accrued in the account If (7) ....
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....firm whose accounts are required to be audited u/s 92E under this Act? Yes/No Heads of Income Receipts received under Amount apportioned in the hands of the spouse Amount of TDS deducted on income at TDS apportioned in the hands of spouse (i) (ii) (iii) (iv) (v) 1 House Property 2 Business or profession 3 Capital gains 4 Other sources 5 Total Schedule AL Assets and Liabilities at the end of the year (other than those included in Part A- BS) (applicable in a case where total income exceeds Rs. 1 crore) DETAILS OF ASSETS AND LIABILITIES A Details of immovable assets Sl. No. Description Address Pin code Amount (cost) in Rs. (1) (2) (3) (4) (5) (i) ii) B Details of movable assets Sl. No. Description Amount (cost) in Rs. (1) (2) (3) (i) Jewellery, bullion etc. (ii) Archaeological collections, drawings, painting, sculpture or any work of art (iii) Vehicles, yachts, boats and aircrafts (iv) Financial assets Amount (cost) in Rs. (a) Bank (including all deposits) (b) Shares and securities (c) Insurance policies (d) Loans and advances given (e) Cash in hand C Interest held in the assets of a firm or associati....
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.... EXTRAORDINARY [PART II-SEC. 3(i)] PART-B Part B -TI Computation of total income TOTAL INCOME 1 Salaries (6of Schedule S) 1 2 Income from house property (3of Schedule-HP) (enter nil if loss) 2 3 Profits and gains from business or profession i Profit and gains from business other than speculative business and specified business (A37of Schedule BP) (enter nil if loss) 3i ii Profit and gains from speculative business (3(ii) of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL) 3ii iii Profit and gains from specified business (3(iii) of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL) 3iii iv Income chargeable to tax at special rates(3e, 3f& 3g of Schedule BP) 3iv v Total (3i + 3ii + 3iii + 3iv) (enter nil if 3v is a loss) 3v 4 Capital gains a Short term i Short-term chargeable @ 20% ( 8ii of item E of schedule CG) ai if Short-term chargeable @ 30% (8iii of item E of schedule CG) aii iif Short-term chargeable at applicable rate (8iv of item E of schedule CG) aiii iv Short-term chargeable at special rates in India as per DTAA(8v of item E of Schedule CG) aiv V Total....
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....ow xix of Schedule CFL) 18 19 Deemed income under section 115JC (3 of Schedule AMT) 19 Part B - TTI Computation of tax liability on total income OF TAX LIABILITY 1 a Tax payable on deemed total income under section 115JC (4 of Schedule AMT) 1a b Surcharge on (a) (if applicable) 1b c Health and Education Cess @ 4% on (1a+1b) above 1c d Total Tax Payable on deemed total income (1a+1b+1c) 1d 2 Tax payable on total income a Tax at normal rates on 17 of Part B-TI 2a b Tax at special rates (total /of col. (ii) of Schedule- SI 2b c Rebate on agricultural income [applicable if (14- 15) of Part B-TI exceeds maximum amount not chargeable to tax] 2c d Tax Payable on Total Income (2a + 2b - 2c) 2d e Rebate under section 87A 2e f Tax payable after rebate (2d - 2e) 2f g Surcharge Surcharge computed before marginal relief Surcharge after marginal relief i @ 25% of 16(ii) of Schedule SI 2gi lia ii @10% or 15%, as applicable 2gii iia iii On [(2f) - 16(ii) of Schedule SI- tax on income referred in 2g(ii)above)|| 2giii iv Total (ia + iia) 2giv h Health and Education Cess @ 4% on (2f + 2giii) 2h I Gross tax liability (2f+ 2giv + 2h) 2i ....
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.... leastone account Select Account for refund V) I II Type of account(Dropdown to be provided by e- filing utility) credit(tick at leastone account Select Account for refund V) IFS Code of the Bank in case of Bank Accounts held in India Note: 1. All bank accounts held at any time are to be reported, except dormant A/c. 2. In case multiple accounts are selected, the refund will be credited to one of the validated accounts after processing the return. Rows can be added as required ii. b) Non- residents, not having bank account in India may, at their option, furnish the details of one foreign bank account: SI. No. SWIFT Code Name of the Bank Country of Location IBAN 1 14 Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or (ii) have signing authority in any account located outside India; or (iii) have income from any source outside India? [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ] O Yes ONo O Yes ONo 15 If the return has been prepared by a Tax....