TaxTMI 
TaxTMI 
Income-tax (Third Amendment) Rules, 2026
X X X X Extracts X X X X
X X X X Extracts X X X X
....as last amended vide notification GSR. 226(E), dated the 30th March, 2026 ************* NOTES:- 1. For Further Amendment see Corrigendum G.S.R. 263(E) dated 10-04-2026 ============= Document 1 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] 39 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Assessment Year 2026-27 INDIAN INCOME TAX RETURN " FORM [For Individuals and HUFs not having income from profits and gains of business or profession] (Please see Rule 12 of the Income-tax Rules, 1962) (Please refer instructions) ITR-2 GENERAL Part A-GEN (A1) First name (A2) Middle name (A3) Last name (A4) PAN Addresses to be provided for communication purposes: (A5) Status (Tick) PERSONAL INFORMATION Individual HUF Primary Address: (A6a) Flat/Door/Block No. (A7a) Name of Premises/Building/Village (A8a) Road/Street/Post Office (A9a) Area/locality (A10a) Town/City/District (A11a) State (A12a) Country (A13a) PIN code/ZIP code. (A14) Date of Birth/ Formation (DD/MM/YYYY) (A15) Aadhaar Number (12 digit) ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....te of such Notice/Order, or if filed u/s 92CD, enter date of Advance Pricing Agreement (Unique / (d) Number) / You were in India for 182 days or more during the previous year [section 6(1)(a)] Residential Status in India (for individuals) (Tick applicable A. Resident (e) You were in India for 60 days or more during the previous year, and have been in India for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where Explanation 1 is not applicable] You are a citizen of India, who left India, for the purpose of employment, as a member of the crew of an Indian ship and were in India for 182 days or more during the previous year and 365 days or more within the preceding 4 years [Explanation 1(a) of section (6)(1)(c)] option) You are a citizen of India or a person of Indian origin and have come on a visit to India during the previous year and were in India for a) 182 days or more during the previous year and 365 days or more within the preceding 4 years; or b) 120 days or more during the previous year and 365 days or more within the preceding 4 years if the total income, other than income from foreign sources, exceeds Rs. 15....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... - Name of Company Type of company PAN Whether its shares are listed or unlisted Director Identification Number (DIN) (Drop down to be provided) Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes L No L If yes, please furnish following information in respect of equity shares L Name of comp any Type of Comp any PA N Opening balance Shares acquired during the year Shares transferred during the year Closing balance (Drop down to be provi ded) No. of sha res Cost of acquisi tion No. of sha res Date of subscri ption / purchas e Fa ce val ue per sha re Iss ue pri ce per sha re (in cas e of fre sh iss ue) Purchas e price per share (in case of purchas e from existing shareho lder) No. of sha res Sale consider ation No. of sha res Cost of acquisi tion 1a 1b 2 3 4 5 6 7 8 9 10 11 12 13 41 à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule S Details of Income from Salary SALARIES Name of Employer ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....st payable on borrowed capital (Details h to be filled in the drop down to be provided e-filing utility) are in 1h Interest payable on borrowed capital (Details h to be filled in the drop down to be provided e-filing utility) are in 1h 42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)] i Total (1g + 1h) 1i j Arrears/Unrealized rent received during the year less 30% 1j k Income from house property 1 (1f - 1i + 1j) 1k (fill up details separately for each property) 2 Pass through income/loss if any * 2 3 Income under the head "Income from House Property" (21k + 2) (if negative take the figure to 2i of schedule CYLA) 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 CG Capital Gains CAPITAL GAINS A Short-term Capital Gains (STCG) (Sub-items 3 and 4 are not applicable for residents) Short....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... e Short-term capital gain on equity share or equity oriented MF (STT paid) (2c +2d) A2e 3 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 A3a b STCG from sale of shares not covered in sl. no 3a or sale of debentures A3b 4 For NON-RESIDENT- from sale of securities (other than those at A2) by an FII as per section 115AD a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic 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 whol....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ount i 2023-24 54B 2024-25 54B Amount not used for new asset or remained unutilized in Capital gains account (X) b Amount deemed to be short term capital gains, other than at 'a' Total amount deemed to be short term capital gains (aXi + aXii + b) A6 7 Pass Through Income/ Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A7a + A7b + A7c) A7 a Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 20% A7a b Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 30% A7b c Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable at applicable rates A7c Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 20% Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 30% Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable at applicable rates 8 Amount of STCG included in A1 - A7 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. A1 to A7 above in whi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) biib(c) Add row iii Expenditure wholly and exclusively in connection with transfer biii iv Total bi + Zbiib(a) + biii) biv iva Total (only for the purpose of computing eiB) (biia + Ebiib(c) + biii) (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024) biva c Balance (aiii - biv) 1c ca Balance (aiii- biva) (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024) (only for the purpose of computing eiB) 1ca (In case of negative, to be considered as nil) d Deduction under section 54/54B/54EC/54F (Specify details in item D below) 1d e Long-term Capital Gains on Immovable property (1c - 1d) B1e ea Long-term Capital Gains on Immovable property (1ca - 1d) B1ea (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before after 23rd July 2024 ) (only for the purpose of computing eiB) (In case of negative, to be considered as nil) ei Where acquisition is before 23rd July 2024 (for residents only) A. Tax as per section....
X X X X Extracts X X X X
X X X X Extracts X X X X
....item D below) 4b c LTCG on unlisted shares or listed debentures (4a-4b) B4c 5 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds or GDR as referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other than securities referred to in section 112A for which column B6 is to be filled up) a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of 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 iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance(aiii - biv) 5c d Deduction under sections 54F....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ear? Not applicable. If yes, then provide the details below Yes No Sl. No. 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 utilised out of Capital Gains account i 2022-23 54/54F ii 2023-24 54/54B/54F iii 2024-25 54/54B/ 54F b Amount deemed to be long-term capital gains, other than at 'a'. Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b) B9 10 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, (Fill up schedule PTI) (B10a1+ B10a2) B10 a1 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% u/s 112A B10a1 a2 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% other than u/s 112A B10a2 Amount not used for new asset or remained unutilized in Capital gains account (X) 48 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 11 Amount of LTCG included in B1- B10 but claimed as not chargeable to tax or chargeabl....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... civ d Deduction claimed u/s 54F i Date of transfer of original asset di dd/mm/yyyy Cost of new residential house dii iii Date of purchase/construction of new residential house diii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date div (iva) Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed dv e Deduction claimed u/s 115F (for Non-Resident Indians) i Date of transfer of original foreign exchange asset e i dd/mm/yyyy Amount invested in new specified asset or savings certificate e ii iii Date of investment e iii dd/mm/yyyy iv Amount of deduction claimed e iv f Total deduction claimed (1a + 1b +1c+1d+1e) f 49 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण E Set-off of current year capital losses with current year capital gains (excluding amounts included in A8a & B12a which is not chargeable under DTAA) Sl. Type of Capital Gain Capital Gain of current year (Fill this column only if computed figure is positive) Sh....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e at the rate of 30% Enter value from item 16 of schedule SI, if any Upto 15/6 (i) 16/6 to 15/9 (ii) Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head NOTE Schedule 112A 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 Sl . Share/ Unit Shar e / IS I Na me No. of Sa le- Full Value Cost of Cost of If the Fair Mar Tot al Expe nditu Tota l Bal anc N Acquire Unit N of Sh pri of acqu acquis long- ket Fair re dedu e o. d (On or trans C th are ce Conside isitio ition term Valu Mar wholl ction (6- ferre od e s/ pe ration n capit e ket y and s 13) before / d e Sh Un r -If shares with al per Val exclu (7+1 Ite after (Befo ar its Sh are out asset shar ue sively 2) m 4 31st Jan re / e/ ar acquired inde was e/un of in (a) 2018) on or Un e/ on or before xatio acqu it as capi conne of After it Un 31.01.20 n ired on tal ction LT 23rd it 18 High befo 31st asse with CG July (Tota er of re Jan t as trans Sch 2024) Sale 8 0....
X X X X Extracts X X X X
X X X X Extracts X X X X
....us owner) Consideration Received Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 - Col. 5) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows 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) Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule CG) 52 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY Schedule OS Income from Other Sources OTHER SOURCES 1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1 a Dividends, Gross (ai+aii+aiii) 1a i Dividend income other than (ii) and (iii) ai ii Dividend income u/s 2(22)(e) aii Dividend income u/s 2(22)(f) aiii b Interest, Gross (bi + bii + biii + biv+ bv + bvi + bvii + bviii + bix) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co- operative) Society/) bii From Income-tax Refund biii iv In the nature of Pass through income/ loss biv v Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... way of winnings from online games chargeable u/s 115BBJ 2aii b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b i Cash credits u/s 68 bi ii iv v vi Unexplained investments u/s 69 bii Unexplained money etc. u/s 69A biii Undisclosed investments etc. u/s 69B biv Unexplained expenditure etc. u/s 69C bv Amount borrowed or repaid on hundi u/s 69D bvi c Accumulated balance of recognised provident fund taxable u/s 111 2c S.No. Assessment Year Income benefit Tax benefit (i) (ii) (iii) (iv) d Any other income chargeable at special rate (total of di to dxx) i Dividends received by non-resident (not being di company) or foreign company chargeable u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) ia Dividend received by non-resident (not being dia company) or foreign company from a unit in an International Financial Services Centre, as referred to in sub-section (1A) of section 80LA, chargeable under proviso to section 115A(1)(a)(A) ii Interest received from Government or Indian concern dii on foreign currency debts chargeable u/s 115A(1)(a)(ii) iii Interest received from Infrastructure Debt Fund diii chargeable u/s 115A(1)(a)(iia)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....interest received by an FII on bondsdxiii or Government securities referred to in section 194LD - chargeable as per proviso to section 115AD(1)(i) xiv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA dxiv XV 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 Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF dxvii xviii Income by way of transfer of carbon credits - chargeable u/s 115BBG dxviii xix Investment Income of a Non-Resident Indian - chargeable u/s 115E d xix 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) dxx xxi Income received by non-resident as referred in second proviso to section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 9% dxxi dix x dx Income by way of dividends from GDRs purchased in foreign currency by residents - chargeable u/s 115ACA Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....her Sources" (7 + 8e) (take 8e as nil if negative) 9 10 Information about accrual/receipt of income from Other Sources S.No. Other Source Income Upto 15/6 From 16/6 to 15/9 From 16/9 to 15/12 From 16/12 to 15/3 From 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 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 as per proviso to sec 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% [PART II-SEC. 3(i)] 56 THE GAZETTE OF INDIA : EXTRAORDINARY 7 Dividend Income u/s 115ACA (1)(a) @ 10% (Including PTI Income) 8 Dividend Income of FII (other than units referred to in section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI Income) 9 Dividend income chargeable at DTAA Rates 10 Income from retirement benefit account maintained in a notified country u/s 89A (Tax....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ncome remaining after set off 1 2 3 i Salaries (4ii of schedule CYLA) ii House property (4iii of schedule CYLA) (B/f house property loss) iii Short-term capital gain taxable @ 20% (4iv of schedule CYLA) (B/f short-term capital loss) iv Short-term capital gain taxable @ 30% (4v of schedule CYLA) (B/f short-term capital loss) v Short-term capital gain taxable at applicable rates (4vi of schedule CYLA) (B/f short-term capital loss) vi Short-term capital gain taxable at special rates in India as per DTAA (4vii of schedule CYLA) (B/f short-term capital loss) vii Long-term capital gain taxable @ 12.5% (4viii of schedule CYLA) (B/f short-term or long- term capital loss) viii Long term capital gains taxable at special rates in India as per DTAA (4ix of schedule CYLA) (B/f short-term or long- term capital loss) ix Net income from other sources chargeable at normal applicable rates ( 4x of schedule CYLA) x Profit from owning and maintaining race horses (4xi of schedule CYLA) (B/f loss from horse races) xi Income from other sources taxable at special rates in India as per DTAA (4xii of Schedule CYLA) xii Total of brought forward loss set off (2ii + 2iii ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e-filing utility) s 80TTA t 80TTB u 80U ua 80CCH ub be filled in the drop down Any other deduction as per the e-filing utility (Details are to to be provided in e-filing utility) v Total deductions under Chapter VI-A (Total of a to ub) v 80EEB (Details are to be filled in the drop down to be provided in e-filing utility) 80RRB (Details are to be filled in the drop down to be provided in e-filing utility) 59 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Schedule 80G Details of donations entitled for deduction under section 80G DETAILS OF DONATIONS A Donations entitled for 100% deduction without qualifying limit Name and address of Donee PAN of Donee Amount of donation Eligible Amount of donation 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 i ii iii Total B Donations entitled for 50% deduction without qualifying limit Name and address of Donee PAN of Donee Amount of donation El....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1. Dependent person with disability 2. Dependent person with severe disability 1. Spouse 2. Son 3. Daughter 4. Father 5. Mother 6. Brother 7. Sister 8. Member of the HUF (in case of HUF) Schedule 80U Details of deduction in case of a person with disability Nature of disability Date of filing of Form 10IA Ack. No. of Form 10IA filed Form Ack. No. as per Rule 11A(2)(ii) (if applicable) UDID Number (If available) Amount 1. Self with disability 2. Self with severe disability Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC 1 Total Income as per item 12 of PART-B-TI 1 2 Adjustment as per section 115JC(2) Deduction claimed under any section included in Chapter VI-A 2a a under the heading "C .- Deductions in respect of certain incomes" 3 Adjusted Total Income under section 115JC(1) (1+2a) 3 4 Tax payable under section 115JC [18.5% of (3)] (if 3 is greater than Rs. 20 lakhs) 4 Schedule AMTC Computation of tax credit under section 115JD 1 Tax under section 115JC in assessment year 2026-27 (1d of Part-B-TTI) 1 61 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का रà....
X X X X Extracts X X X X
X X X X Extracts X X X X
....oreign currency) 10 (part of 2d of Schedule OS) 7 115ACA (LTCG for an employee of specified company on GDR) 12.5 (part of 3vii of Schedule BFLA) 8 115AD (LTCG for FIIs on securities) 12.5 (part of 3vii of Schedule BFLA) 62 [PART II-SEC. 3(i)] THE GAZETTE OF INDIA : EXTRAORDINARY 9 115E (LTCG for non-resident Indian on foreign exchange asset) 0 12.5 (part of 3vii of Schedule BFLA) 10 112 (LTCG on others) and tax thereon after taking into account Sl. no. B1h of Schedule CG, if any. 12.5 (as reduced by B1h of Schedule CG, if any) (part of 3vii of Schedule BFLA) 11 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid)] 12.5 (part of 3vii of Schedule BFLA) 12 STCG Chargeable at special rates in India as per DTAA (part of 3vi of Schedule BFLA) 13 LTCG Chargeable at special rates in India as per DTAA (part of 3viii of schedule BFLA) 14a 115BB (Winnings from lotteries, puzzles, races, games etc.) 0 30 (part of 2a(i) of Schedule OS) 14b 115BBJ (Winnings from online games) 30 (2aii of Schedule OS) 15 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) 60 (2b of Schedule OS) 16 115BBH (In....
X X X X Extracts X X X X
X X X X Extracts X X X X
....y) Sl. No. Amount of income Nature of income Country name & Code Article of DTAA Head of Income Whether TRC obtained (Y/N) I II III Total Income from DTAA claimed as not chargeable to tax 4 5 Pass through income claimed as not chargeable to tax (Schedule PTI) 5 Country name & Code Article of DTAA Head of Income Total (1+2+3+4+5) 6 6 63 [à¤à¤¾à¤— II-खणà¥à¤¡ 3(i)] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण Schedule PTI Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB Sl. Investment entity covered by section 115U/ 115UA/ 115UB Name of business trust/ investment fund PAN of the business trust/ investment fund Sl. Head of income Current year income Share of current year loss distributed by Investment fund Net Income/ Loss (7-8) TDS on such amount, if any PASS THROUGH INCOME (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (Dropdown to be provided) I House property Capital Gains a Short term ai Section 111A aii Others b Long term bi Section 112A....
X X X X Extracts X X X X
X X X X Extracts X X X X
....reign Assets and Income from any source outside India A Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 1 31st December, 2025 OF FOREIGN Sl N o Count ry name Country code Name of financial instituti on 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 DETAILS (1 ) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii ) Sl N o Count ry name A Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st 2 December, 2025 Sl N o Count ry name Country code Name of financial institution Addres s of financi al instituti on ZIP code Account number Status Account opening date Peak balance during the period Closi ng balan ce 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)....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ess of the Property Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisitio n Total Investment (at cost) (in rupees) Income derived from the property Nature of Income Income taxable and offered in this return Amoun t Schedule where offered Item number of schedule 1) (2) 2a (3) (4) (5) (6) (7) (8) (9) (10) (11) (ii ) Sl N o Name and code Amoun t 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 N o Country Name and code ZIP Code Nature of Asset Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisition Total Investment (at cost) (in rupees) derived Income from the asset Nature of Income Income taxable and offered in this return Amoun t Schedule where offered Item number of schedule (1) (2) 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii ) Total Investment (at cost) (in rupees) derived Income from the asset Amoun t 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 h....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed on income at (ii) TDS apportioned in the hands of spouse (i) (ii (iii) (iv) (v) 1 House Property 2 Capital gains 3 Other sources 4 Total Amount apportioned in the hands of the spouse Amount of TDS deducted on income at (ii) Schedule AL Assets and Liabilities at the end of the year (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, work of art drawings, painting, sculpture or any (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 Liabilities in relation to Assets at (A + B) Archaeological collections, work of art Schedule: Tax deferred on ESOP Information related to Tax deferred - relatable to income on perquisites referr....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... nil if loss) 3av b Long-term i Long-term chargeable @ 12.5% (8vi of item E of schedule CG) bi ii Long-term chargeable at special rates in India as per DTAA (8vii of item E of schedule CG) bii iii Total Long-term (bi+ bii ) (enter nil if loss) 3bii c Sum of Short-term/Long-term capital gains (3av + 3biii) (enter nil if loss) 3c d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 3d e Total capital gains (3c + 3d) 3e 4 Income from other sources a Net income from other sources chargeable to tax at normal applicable rates (6 of Schedule OS) (enter nil if loss) 4a b Income chargeable to tax at special rates ( 2 of Schedule OS) 4b c Income from the activity of owning and maintaining race horses ( 8e of Schedule OS) (enter nil if loss) 4c d Total (4a + 4b + 4c) (enter nil if loss) 4d 5 Total of head wise income (1+2+3e+4d) 5 6 Losses of current year set off against 5 (total of 2xiii and 3xiii of Schedule CYLA) 6 7 Balance after set off current year losses (5-6) (total of column 4 of Schedule CYLA+ 2 of Schedule OS) 7 8 Brought forward losses set off against 7 ( 2xii of Schedule BFLA) 8 9 Gross Total income (7-8) (3x....
X X X X Extracts X X X X
X X X X Extracts X X X X
....] à¤à¤¾à¤°à¤¤ का राजपतà¥à¤° : असाधारण 9 Credit u/s 115JD of tax paid in earlier years (applicable only if 7 is higher than 1d) (row 5 of Schedule AMTC) 9 10 Tax payable after credit u/s 115JD (8a + 8c - 9) 10 11 Tax relief a Section 89(Please ensure to submit Form 10E) 11a b Section 90/ 90A (2 of Schedule TR) 11b c Section 91 (3 of Schedule TR) 11c d Total (11a + 11b + 11c) 11d 12 Net tax liability (10 - 11d) (enter zero if negative) 12 13 Interest and fee payable Interest for default in furnishing the return (section a 234A) 13a Interest for default in payment of advance tax (section b 234B) 13b c Interest for deferment of advance tax (section 234C) 13c Fee for default in furnishing return of income (section d 234F) 13d Fee for furnishing revised return of income (section da 234-I) 13da e Total Interest and Fee Payable (13a+13b+13c+13d+13da) 13e 14 Aggregate liability (12 + 13e) 14 TAXES PAID 15 Taxes Paid a Advance Tax (from column 5 of 20A) 15a b TDS (total of column 5 of 20B and column 9 of 20C) 15b c TCS (total of colu....
X X X X Extracts X X X X
X X X X Extracts X X X X
....16 A issued or Form 16B/16C/16E furnished by Deductor(s)] 1 Sl N o TDS credit relating to self /other PAN/ Aadhaa r No. of Other Person (if TDS TAN of the Deducto r/ PAN/ Aadhaar No. of Section under which TDS is deducte d Unclaimed TDS brought forward (b/f) Financial Year (TDS TDS of the current deducted during FY 2025-26) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year, not applicable if TDS is deducted u/s 194N) Corresponding Receipt/withdraw als offered TDS credit being carried forwar d person [spouse as per section 5A/othe r person as per rule 37BA(2 = credit related to other person) Tenant/ Buyer Fin. Year in which deducte d TD S b/f Deducte d in own hands Deducted in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) Claime d in own hands Claimed in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) Gross Amount Head of Income =- (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 Unclaimed TDS brought forward (b/f) Financial Year (TDS TDS of ....