notification no. 31/2020 f. no. 370142/32/2019 tpl / gsr 338 e income tax 12th amendment rules 2020

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MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 29th May, 2020 INCOME-TAX G.S.R. 338(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:— 1. Short title and commencement.–(1) These rules may be called the Income-tax (12th Amendment) Rules, 2020. (2) They shall come into force with effect from the date of publication in the Official Gazette. 2. In the Income-tax Rules, 1962, (a) in rule 12, in sub-rule (1)─ (I) in clause (a), in the proviso,- (i) in item (V), the word ―or‖ shall be inserted at the end; (ii) items (VII) and (VIII) shall be omitted; (II) in clause (ca), in the proviso, item (VI) shall be omitted. (b) in Appendix II, for Form ―Sahaj (ITR-1), Form ITR-2, Form ITR-3, Form Sugam (ITR-4), Form ITR-5, Form ITR-6, Form ITR-7 and Form ITR-V‖, the following Forms shall, respectively, be substituted, namely:— [Notification No. 31/2020/F. No. 370142/32/2019-TPL] ANKUR GOYAL, Under Secy. Note : The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (ii) vide notification number S.O. 969(E), dated the 26th March,1962 and last amended by the Income-tax (11th Amendment) Rules, 2020, vide notification number G.S.R. 329 (E) dated 28.5.2020. [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 3 FORM ITR-1 SAHAJ INDIAN INCOME TAX RETURN [For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income upto Rs.5 thousand] [Not for an individual who is either Director in a company or has invested in unlisted equity shares] (Refer instructions for eligibility) Assessment Year 2 0 2 0 - 2 1 PART A GENERAL INFORMATION PAN Name Date of Birth Aadhaar Number (12 digits)/Aadhaar Enrolment Id (28 digits) (If eligible for Aadhaar No.) D D M M Y Y Y Y Mobile No. Email Address Address: Flat/Door/Block No. Name of Premises/Building/Village Road/Street/Post Office Area/Locality Town/City/District State Country PIN code Filed u/s (Tick) [Please see instruction]  139(1)-On or before due date, 139(4)-Belated, 139(5)-Revised,  119(2)(b)- After Condonation of delay. Nature of employment-  Central Govt.  State Govt.  Public Sector Undertaking  Pensioners  Others  Not Applicable (e.g. Family Pension etc.) Or Filed in response to notice u/s  139(9),  142(1),  148, 153A  153C If revised/defective, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / / If filed in response to notice u/s 139(9)/142(1)/148/153A/153C or order u/s 119(2)(b)- enter Unique Number/Document Identification Number (DIN) & Date of such Notice or Order / / Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? - (Tick)  Yes  No If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) Amount (Rs) (If Yes) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/ No) Amount (Rs) (If Yes) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Amount (Rs) (If Yes) PART B GROSS TOTAL INCOME Whole- Rupee( ) only B1 i Gross Salary (ia + ib + ic) i SALARY / PENSION a Salary as per section 17(1) ia b Value of perquisites as per section 17(2) ib c Profit in lieu of salary as per section 17(3) ic ii Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) (Ensure that it is included in salary income u/s 17(1)/17(2)/17(3) ) ii iii Net Salary (i – ii) iii iv Deductions u/s 16 (iva + ivb + ivc) iv a Standard deduction u/s 16(ia) iva b Entertainment allowance u/s 16(ii) ivb c Professional tax u/s 16(iii) ivc v Income chargeable under the head ‘Salaries’ (iii – iv) B1 B2 Tick applicable option  Self-Occupied  Let Out  Deemed Let Out HOUSE PROPERTY i Gross rent received/ receivable/ lettable value during the year i ii Tax paid to local authorities ii iii Annual Value (i – ii) iii iv 30% of Annual Value iv v Interest payable on borrowed capital v vi Arrears/Unrealised rent received during the year less 30% vi vii Income chargeable under the head ‘House Property’ (iii – iv – v) + vi (If loss, put the figure in negative) Note: - Maximum loss from House Property that can be set-off is INR 2, 00,000. To avail the benefit of carry forward and set of loss, please use ITR -2 B2 B3 Income from Other Sources (drop down to be provided in e-filing utility specifying nature of income) B3 Less: Deduction u/s 57(iia) (in case of family pension only) B4 Gross Total Income (B1+B2+B3) (If loss, put the figure in negative) Note: To avail the benefit of carry forward and set of loss, please use ITR -2 B4 PART C – DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer instructions for Deduction limit as per Income-tax Act) Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 30.06.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? [Yes/No] (If yes, please fill schedule DI) 80C 80CCC 80CCD(1) 80CCD(1B) 80CCD(2) 80D (Details are to be filled in the drop down to be provided in e-filing utility) 80DD (Details are to be filled in the drop down to be provided in e-filing utility) 80DDB (Details are to be filled in the drop down to be provided in e-filing utility) 80E 80EE 80EEA 80EEB 80G (Details are to be filled in the drop down to be provided in e-filing utility) 80GG 80GGA (Details are to be filled in the drop down to be provided in e- filing utility) 80GGC 80TTA 80TTB 80U (Details are to be filled in the drop down to be provided in e- filing utility) Total deductions C1 Total Income (B4-C1) C2 Exempt Income: For reporting purpose Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] PART D – COMPUTATION OF TAX PAYABLE D1 Tax payable on total income D2 Rebate u/s 87A D3 Tax after Rebate D4 Health and education Cess @ 4% on D3 D5 Total Tax and Cess D6 Relief u/s 89 (Please ensure to submit Form 10E to claim this relief) D7 Interest u/s 234A D8 Interest u/s 234B D9 Interest u/s 234C D10 Fee u/s 234F D11 Total Tax, Fee and Interest (D5+D7+D8+D9+D10 – D6) D12 Total Taxes Paid D13 Amount payable (D11-D12) (if D11>D12) D14 Refund (D12-D11) (if D12>D11) PART E – OTHER INFORMATION Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) Sl. IFS Code of the Bank Name of the Bank Account Number Select Account for Refund Credit I 1. Minimum one account should be selected for refund credit. 2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the return. Schedule-IT Details of Advance Tax and Self-Assessment Tax payments BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Tax paid Col (1) Col (2) Col (3) Col (4) R1 R2 Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/ Payer(s)/ Collector(s)] TAN of deductor/Collector or PAN/ Aadhaar No. of the Tenant Name of the Deductor/ Collector/Tenant Gross payment/ receipt which is subject to tax deduction /collection Year of tax deduction/ collection Tax Deducted/ collected TDS/TCS credit out of (5) claimed this Year Col (1) Col (2) Col (3) Col (4) Col (5) Col (6) T1 T2 Schedule DI - Details of Investment Investment/ Deposit/ Payments for the purpose of claiming deduction under Part B of Chapter VIA Section Eligible amount of deduction during FY 2019-20 (As per Part C- Deductions and taxable total income) Deduction attributable to investment/expenditure made between 01.04.2020 to 30.06.2020 (Out of Col No.2) Col (1) (ii) Col (2) Col (3) 80C 80CCC 80CCD(1) 80CCD(1B) 80CCD(2) 80D 80DD 80DDB 80E 80EE 80EEA 80EEB 80G 80GG 80GGA 80GGC Total VERIFICATION Stamp Receipt No., Seal, Date & Sign of Receiving Official I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________(drop down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent account number .(Please see instruction). Date: Signature: If the return has been prepared by a Tax Return Preparer (TRP) give further details below: Identification No. of TRP Name of TRP Counter Signature of TRP If TRP is entitled for any reimbursement from the Government, amount thereof [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 5 FORM ITR-2 INDIAN INCOME TAX RETURN [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) Assessment Year 2 0 2 0 - 2 1 PERSONAL INFORMATION First name Middle name Last name PAN Flat/Door/Block No. Name of Premises/Building/Village Status (Tick)   Individual  HUF Road/Street/Post Office Date of Birth/ Formation (DD/MM/YYYY) Area/locality Aadhaar Number (12 digit) / Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar) Town/City/District State PIN code/ZIP code Country Residential/Office Phone Number with STD code/ Mobile No. 1 Mobile No. 2 FILING STATUS Email Address-1 (self) Email Address-2 (a) Filed u/s (Tick)[Please see instruction ] 139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return, 92CD-Modified return, 119(2)(b)-After condonation of delay. Or Filed in response to notice u/s  139(9),  142(1),  148,  153A  153C (b) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? - No If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] (bi) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) Amount (Rs) (If Yes) (bii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/No) Amount (Rs) (If Yes) (biii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Amount (Rs) (If Yes) (c) If Revised/Defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / / (d) If filed, in response to a notice u/s 139(9)/142(1)/148/153A/153C or order u/s 119(2)(b) enter Unique Number/ Document Identification Number (DIN) and date of such Notice/Order, or if filed u/s 92CD, enter date of Advance Pricing Agreement (Unique Number) / / (e) Residential Status in India (for individuals) (Tick applicable option) A. Resident  You were in India for 182 days or more during the previous year [section 6(1)(a)]  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] B. Resident but not Ordinarily Resident  You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)]  You have been in India for 729 days or less during the 7 preceding years [section 6(6)(a)] C. Non-resident  You were a non-resident during the previous year. (i)Please specify the jurisdiction(s) of residence during the previous year - S.No. Jurisdiction(s) of residence Taxpayer Identification Number(s) 1 2 (ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify - Total period of stay in India during the previous year (in days) Total period of stay in India during the 4 preceding years (in days) Residential Status in India (for HUF) (Tick applicable option) D.  Resident  Resident but not Ordinarily Resident  Non-resident (f) Do you want to claim the benefit under section 115H? (applicable in case of resident)  Yes  No (g) Are you governed by Portuguese Civil Code as per section 5A? Tick)   Yes  No (If “YES” please fill Schedule 5A) (h) Whether this return is being filed by a Representative Assesse? (Tick)  Yes  NoIf yes, please furnish following information - (1) Name of the Representative (2) Capacity of the Representative (drop down to be provided) (3) Address of the Representative (4) Permanent Account Number (PAN)/ Aadhaar No. of the Representative (i) Whether you were Director in a company at any time during the previous year? (Tick)   Yes  No If yes, please furnish following information - Name of Company Type of company PAN Whether its shares are listed or unlisted Director Identification Number (DIN) (Drop down to be provided) Part A-GEN GENERAL 6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (j) 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 company Type of Company PAN Opening balance Shares acquired during the year Shares transferred during the year Closing balance (Drop down to be provided) No. of shares Cost of acquisition No. of shares Date of subscription / purchase Face value per share Issue price per share (in case of fresh issue) Purchase price per share (in case of purchase from existing shareholder) No. of shares Sale consideration No. of shares Cost of acquisition 1a 1b 2 3 4 5 6 7 8 9 10 11 12 13 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 7 SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule S Details of Income from Salary SALARIES Name of Employer Nature of employer (Tick)  (drop down to be provided) TAN of Employer (mandatory if tax is deducted) Address of employer Town/City State PIN code/ ZIP code 1 Gross Salary (1a + 1b + 1c) 1 a Salary as per section 17(1) (drop down to be provided) 1a b Value of perquisites as per section 17(2) (drop down to be provided) 1b c Profit in lieu of salary as per section 17(3) (drop down to be provided) 1c (Add multiple rows for Gross Salary in case of more than one employer) 2 Total Gross Salary (from all employers) 2 3 Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) (please refer instructions) (Note: Ensure that it is included in Total Gross salary in (2) above ) 3 4 Net Salary (2 - 3) 4 5 Deduction u/s 16 (5a + 5b + 5c) 5 A Standard deduction u/s 16(ia) 5a B Entertainment allowance u/s 16(ii) 5b C Professional tax u/s 16(iii) 5c 6 Income chargeable under the head ‗Salaries‘ (4 - 5) 6 Schedule HP Details Of Income From House Property (Please Refer Instructions) (Drop down to be provided indicating ownership of property) HOUSE PROPERTY 1 Address of property 1 Town/ City State PIN Code/ ZIP Code Is the property co-owned?  Yes  No (if ―YES‖ please enter following details) Your percentage of share in the property (%) Name of Co-owner(s) PAN/Aadhaar No. of Co-owner(s) Percentage Share in Property I II [Tick  the applicable option]  Let out  Self-occupied  Deemed let out Name(s) of Tenant (if let out) PAN/ Aadhaar No. of Tenant(s) (Please see note) PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS credit is claimed) I II a Gross rent received or receivable or lettable value 1a b The amount of rent which cannot be realized 1b c Tax paid to local authorities 1c d Total (1b + 1c) 1d e Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2)of the Act) 1e f Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f 1g h Interest payable on borrowed capital 1h i Total (1g + 1h) 1i j Arrears/Unrealised rent received during the year less 30% 1j k Income from house property 1 (1f – 1i + 1j) 1k 2 Address of property 2 Town/ City State PIN Code/ ZIP Code Is the property co-owned?  Yes  No (if ―YES‖ please enter following details) Your percentage of share in the property.(%) Name of Co-owner(s) PAN/ Aadhaar No. of Co-owner(s) Percentage Share in Property I 8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] II [Tick  the applicable option]  Let out  Self-occupied  Deemed let out Name(s) of Tenant (if let out) PAN/Aadhaar No. of Tenant(s) (Please see note) PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS credit is claimed) I II a Gross rent received/ receivable/ letable value (higher of the two, if let out for whole of the year, lower of the two, if let out for part of the year) 2a b The amount of rent which cannot be realized 2b c Tax paid to local authorities 2c d Total (2b + 2c) 2d e Annual value (2a – 2d) 2e f Annual value of the property owned (own percentage share x 2e) 2f g 30% of 2f 2g h Interest payable on borrowed capital 2h i Total (2g + 2h) 2i j Arrears/Unrealised rent received during the year less 30% 2j k Income from house property 2 (2f – 2i + 2j) 2k 3 Pass through income/loss if any * 3 4 Income under the head ―Income from House Property‖ (1k + 2k + 3) (if negative take the figure to 2i of schedule CYLA) 4 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 A Short-term Capital Gains (STCG) (Sub-items 3 and 4 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) a i Full value of consideration received/receivable Ai ii Value of property as per stamp valuation authority Aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Cost of acquisition without indexation Bi ii Cost of Improvement without indexation Bii iii Expenditure wholly and exclusively in connection with transfer Biii iv Total (bi + bii + biii) Biv c Balance (aiii – biv) 1c d Deduction under section 54B (Specify details in item 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 Pin code NOTE ► Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From 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) proviso (for FII) a Full value of consideration 2a b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i + ii + iii) biv c Balance (2a – biv) 2c 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) 2d 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 on which securities transaction tax (STT) is paid A3a b STCG on transactions on which securities transaction tax (STT) is not paid A3b 4 For NON-RESIDENT- from sale of securities (other than those at A2) by an FII as per section 115AD [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 9 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 (i + ii + iii) biv c Balance (4aiii – biv) 4c d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) 4d e Short-term capital gain on sale of securities by an FII (other than those at A2) (4c +4d) A4e 5 From sale of assets other than at A1 or A2 or A3 or A4 above a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i + ii + iii) biv c Balance (5aiii – biv) 5c 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) 5d e STCG on assets other than at A1 or A2 or A3 or A4 above (5c + 5d) A5e 6 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 In case any amount is utilised out of Capital Gains account please fill sl no "B" of Schedule DI 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) Year in which asset acquired/constructe d Amount utilised out of Capital Gains account i 2017-18 54B b Amount deemed to be short term capital gains, other than at ‗a‘ Total amount deemed to be short term capital gains (aXi + 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 @ 15% A7a b Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 30% A7 b c Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable at applicable rates A7c 8 Amount of STCG included in A1 – A7 but not chargeable to tax or chargeable at special rates in India as per DTAA Sl. No. Amount of income Item No. A1 to A7 above in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I 10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] II a Total amount of STCG not chargeable to tax in India as per DTAA A8a b Total amount of STCG chargeable to tax at special rates in India as per DTAA A8b 9 Total Short-term Capital Gain (A1e+ A2e+ A3a+ A3b+ A4e+ A5e+A6 + A7 - A8a) A9 B Long-term capital gain (LTCG) (Sub-items, 5 , 6, 7 & 8 are not applicable for residents) Long-term Capital Gains 1 From sale of land or building or both (fill up details separately for each property) a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Cost of acquisition with indexation bi ii Cost of Improvement with indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii + biii) Biv c Balance (aiii – biv) 1c d Deduction under section 54/54B/54EC/54F/54GB (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 Pin code NOTE ► Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From sale of bonds or debenture (other than capital indexed bonds issued by Government) a Full value of consideration 2a 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 (2a – biv) 2c d Deduction under sections 54F (Specify details in item D below) 2d e LTCG on bonds or debenture (2c – 2d) B2e 3 From sale of, (i) listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable (ii) GDR of an Indian company referred in sec. 115ACA a Full value of consideration 3a 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 (3a – biv) 3c d Deduction under sections 54F (Specify details in item D below) 3d e Long-term Capital Gains on assets at B3 above (3c – 3d) B3e 4 From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A a LTCG u/s 112A (column 14 of Schedule 112A) 4a b Deduction under sections 54F (Specify details in item D below) 4b c Long-term Capital Gains on sale of capital assets at B4 above (4a – 4b) B4c 5 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a LTCG computed without indexation benefit 5a b Deduction under sections 54F (Specify details in item D below) 5b c LTCG on share or debenture (5a-5b) B5c 6 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 B7 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 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 11 c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a 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 (6aiii – biv) 6c d Deduction under sections /54F (Specify details in item D below) 6d e Long-term Capital Gains on assets at 6 above in case of NON-REESIDENT (6c - 6d) B6e 7 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 a LTCG u/s 112A (column 14 of Schedule 115AD(1)(b)(iii)) 7a b Deduction under section 54F (Specify details in item D below) 7b c Long-term Capital Gains on sale of capital assets at B7 above (7a – 7b) B7c 8 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A) a LTCG on sale of specified asset (computed without indexation) 8a b Less deduction under section 115F (Specify details in item D below) 8b c Balance LTCG on sale of specified asset (8a – 8b) B8c d LTCG on sale of asset, other than specified asset (computed without indexation) 8d e Less deduction under section 115F (Specify details in item D below) 8e f Balance LTCG on sale of asset, other than specified asset (8d- 8e) B8f 9 From sale of assets where B1 to B8 above are not applicable a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition with indexation bi ii Cost of improvement with indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance (9aiii – biv) 9c d Deduction under sections 54F (Specify details in item D below) 9d E Long-term Capital Gains on assets at B9 above ( (9c – 9d) B9 10 Amount deemed to be long-term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? Yes ; No ; Not applicable. (If yes, then provide the details below) In case any amount is utilised out of Capital Gains account please fill sl no "B" of Schedule DI Sl. Previous year in which asset 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) Year in which asset acquired/ constructed Amount utilised out of Capital Gains account i 2016-17 54/54F/ 54GB ii 2017-18 54B b Amount deemed to be long-term capital gains, other than at ‗a‘ Total amount deemed to be long-term capital gains (aXi + aXii + b) 11 Pass Through Income/ Loss in the nature of Long Term Capital Gain,(Fill up schedule PTI) (B11a1+ B11a2 + B11b) B11 a1 Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 10% u/s 112A B11 a1 a2 Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 10% under sections other than u/s 112A B11 a2 12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] b Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 20% B11b 12 Amount of LTCG included in B1- B11 but not chargeable to tax or chargeable at special rates in India as per DTAA 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 I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of LTCG not chargeable to tax as per DTAA B12a b Total amount of LTCG chargeable to tax at special rates as per DTAA B12b 13 Total long term capital gain chargeable under I.T. Act (B1e+B2e+B3e+B4c+B5c+B6e+B7c+B8c+B8f+B9e+B10 + B11 - B12a) B13 C Income chargeable under the head ―Capital Gains‖ (A9 + B13) (take B13 as nil, if loss) C D Information about deduction claimed against Capital Gains 1 In case of deduction u/s 54/54B/54EC/54F/54GB/115F give following details a Deduction claimed u/s 54 i Date of transfer of original asset ai dd/mm/yyyy ii Cost of new residential house aii iii Date of purchase/construction of new residential house aiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date aiv v Amount of deduction claimed av b Deduction claimed u/s 54B i Date of transfer of original asset bi dd/mm/yyyy ii Cost of new agricultural land bii iii Date of purchase of new agricultural land biii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date biv v Amount of deduction claimed bv c Deduction claimed u/s 54EC i Date of transfer of original asset ci dd/mm/yyyy ii Amount invested in specified/notified bonds (not exceeding fifty lakh rupees) cii iii Date of investment ciii dd/mm/yyyy iv Amount of deduction claimed civ d Deduction claimed u/s 54F i Date of transfer of original asset di dd/mm/yyyy ii 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 v Amount of deduction claimed dv e Deduction claimed u/s 54GB i Date of transfer of original residential property ei dd/mm/yyyy ii PAN of the eligible company eii iii Amount utilised for subscription of equity shares of eligible company eiii iv Date of subscription of shares eiv dd/mm/yyyy v Cost of new plant and machinery purchased by the eligible company ev vi Date of purchase of plant and machinery evi dd/mm/yyyy vii Amount deposited in Capital Gains Accounts Scheme before due date evii viii Amount of deduction claimed eviii f Deduction claimed u/s 115F (for Non-Resident Indians) i Date of transfer of original foreign exchange asset fi dd/mm/yyyy ii Amount invested in new specified asset or savings certificate fii iii Date of investment fiii dd/mm/yyyy iv Amount of deduction claimed fiv g Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f) 1g 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) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 13 Sl. Type of Capital Gain Capital Gain of current year (Fill this column only if computed figure is positive) Short term capital loss Long term capital loss Current year‘s capital gains remaining after set off (9=1-2-3-4-5-6-7-8) 15% 30% applicable rate DTAA rates 10% 20% DTAA rates 1 2 3 4 5 6 7 8 9 i Capital Loss to be set off (Fill this row only if computed figure is negative) (A2e*+ A3a* + A7a*) A4e* +A7b * (A1e*+A3b *+A5e*+ A6* + A7c*) A8b (B3e*+ B4c* + B6e* + B7c* + B8c* + B11a1*+B 11a2*) (B1e*+B 2e*+B5c *+ B8f*+B9 e*+B10* +B11b*) B12b ii Short term capital gain 15% (A2e*+A3a* + A7 *) iii 30% A4e* + A7b* iv applicable rate (A1e*+A3b*+ A5e*+A6* + A7c*) v DTAA rates A8b vi Long term capital gain 10% (B3e*+B4c* + B6e* + B7c* + B8c* +B11a1*+B11a2*) vii 20% (B1e*+B2e*+B5c*+ B8f*+B9e*+B10*+ 11b*) viii DTAA rates B12b ix Total loss set off (ii + iii + iv + v + vi+vii+viii) x Loss remaining after set off (i – ix) TE ►N► The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A6) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B10) 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 (i) 16/6 to 15/9 (ii) 16/9 to 15/12 (iii) 16/12 to 15/3 (iv) 16/3 to 31/3 (v) 1 Short-term capital gains taxable at the rate of 15% Enter value from item 3iii of schedule BFLA, if any. 2 Short-term capital gains taxable at the rate of 30% Enter value from item 3iv of schedule BFLA, if any. 3 Short-term capital gains taxable at applicable rates Enter value from item 3v of schedule BFLA, if any. 4 Short-term capital gains taxable at DTAA rates Enter value from item 3vi of schedule BFLA, if any. 5 Long- term capital gains taxable at the rate of 10% Enter value from item 3vii of schedule BFLA, if any. 6 Long- term capital gains taxable at the rate of 20% Enter value from item 3viii of schedule BFLA, if any. 7 Long- term capital gains taxable at the rate DTAA rates Enter value from item 3ix of schedule BFLA, if any. NOTE ► Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head 14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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. No. ISIN Code Name of the Share/Unit No. of Shares/Units Sale-price per Share/Unit Full Value of Consideration (Total Sale Value) (4*5) Cost of acquisition without indexation Higher of 8 & 9 Cost of acquisition If the long term capital asset was acquired before 01.02.2018, -Lower of 6 & 11 Fair Market Value per share/unit as on 31st January,2018 Total Fair Market Value of capital asset as per section 55(2)(ac)- (4*10) Expenditure wholly and exclusively in connection with transfer Total deductions (7+12) Balance (6-13) Item 4 (a) of LTCG Schedule of ITR2 (Col 1) (Col 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 Add Rows Total [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 15 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 Sl. No. ISIN Code Name of the Share/Unit No. of Shares/Units Sale-price per Share/Unit Full Value of Consideration (Total Sale Value) (4*5) Cost of acquisition without indexation Higher of 8 & 9 Cost of acquisition If the long term capital asset was acquired before 01.02.2018, Lower of 6 & 11 Fair Market Value per share/unit as on 31st January,2018 Total Fair Market Value of capital asset as per section 55(2)(ac)- (4*10) Expenditure wholly and exclusively in connection with transfer Total deductions (7+12) Balance (6-13) Item 7 (a) of LTCG Schedule of ITR2 (Col 1) (Col 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 [not exempt u/s 10(34) and 10(35)] 1a b Interest, Gross (bi + bii + biii + biv+ bv) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co- bii iii From Income-tax Refund biii iv In the nature of Pass through income/ loss biv v Others bv c Rental income from machinery, plants, buildings, etc., Gross 1c d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) 1d i Aggregate value of sum of money received without consideration di ii In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii iv In case any other property is received without consideration, fair market value of property div v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) 1e Sl. No. Nature Amount 1 Family Pension 2 Rows can be added as required 2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e +2f elements related to Sl. No.1) 2 a Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB 2a b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b i Cash credits u/s 68 bi ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv v Unexplained expenditure etc. u/s 69C bv vi 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 dxviii) 2d i Dividends received by non-resident (not being company) or foreign company chargeable u/s 115A(1)(a)(i) di ii Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) dii iii Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) diii iv Interest referred to in section 194LC - chargeable u/s 115A(1)(a)(iiaa) div v Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) dv vi Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) dvi vii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) dvii viii 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) dviii [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 17 ix Income by way of interest or dividends from bonds or GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC dix x Income by way of dividends from GDRs purchased in foreign currency by residents - chargeable u/s 115ACA dx xi Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) dxi xii 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) dxii xiii Tax on non-residents sportsmen or sports associations chargeable u/s 115BBA dxiii xiv Anonymous Donations in certain cases chargeable u/s 115BBC dxiv xv Income by way of dividend received by specified assessee, being resident, from domestic company exceeding rupees ten lakh chargeable u/s 115BBDA dxv xvi Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF dxvi xvii Income by way of transfer of carbon credits - chargeable u/s 115BBG dxvii xviii Investment Income of a Non-Resident Indian - chargeable u/s 115E dxviii e Pass through income in the nature of income from other sources chargeable at special rates (drop down to be provided) 2e f Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column (2) of table below) 2f Sl. No. Amount of income Item No.1 & 2 in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b & 2d) ai Expenses / Deductions (in case other than family pension) 3ai aii Deduction u/s. 57(iia) (in case of family pension only) 3aii b Depreciation (available only if income offered in 1c of schedule OS) 3b c Total 3c 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 5 6 Net Income from other sources chargeable at normal applicable rates (1(after reducing income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 3i of schedule CYLA ) 6 7 Income from other sources (other than from owning race horses) (2 + 6) (enter 6 as nil, if negative) 7 8 Income from the activity of owning and maintaining race horses a Receipts 8a b Deductions under section 57 in relation to receipts at 8a only 8b c Amounts not deductible u/s 58 8c d Profits chargeable to tax u/s 59 8d e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 6xi of Schedule CFL) 8e 9 Income under the head ―Income from Other 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 Dividend Income u/s 115BBDA 18 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) NOTE ► Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head. 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 Net loss from Other sources chargeable at normal applicable rates (other than loss from race horses) of the current year set off Current year‘s Income remaining after set off 1 2 3 4=1-2-3 i Loss to be set off (Fill this row only if computed figure is negative) ( 4 of Schedule HP) (6 of Schedule-OS) ii Salaries (6 of Schedule S) iii House property ( 4 of Schedule HP) iv Short-term capital gain taxable @ 15% ( 9ii of item E of schedule CG) v Short-term capital gain taxable @ 30% ( 9iii of item E of schedule CG) vi Short-term capital gain taxable at applicable rates ( 9iv of item E of schedule CG) vii Short-term capital gain taxable at special rates in India as per DTAA (9v of item E of schedule CG) viii Long term capital gain taxable @ 10% ( 9vi of item E of schedule CG) ix Long term capital gain taxable @ 20% ( 9vii of item E of schedule CG) x Long term capital gains taxable at special rates in India as per DTAA (9viii of item E of schedule CG) xi Net income from other sources chargeable at normal applicable rates (6 of schedule OS) xii Profit from the activity of owning and maintaining race horses (8e of schedule OS) xiii Total loss set off (ii + iii + iv + v + vi + vii + viii + ix + x+xi+xii) xiv Loss remaining after set-off (i – xiii) Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years BROUGHT FORWARD LOSS ADJUSTMENT Sl. No. Head/ Source of Income Income after set off, if any, of current year‘s losses as per 4 of Schedule CYLA) Brought forward loss set off Current year‘s income 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 @ 15% (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 @ 10% (4viii of schedule CYLA) (B/f short-term or long-term capital loss) viii Long term capital gain taxable @ 20% (4ix of schedule CYLA) (B/f short-term or long-term capital loss) ix Long term capital gains taxable at special rates in India as per DTAA (4x of schedule CYLA) (B/f short-term or long-term capital loss) X Net income from other sources chargeable at normal applicable rates ( 4xi of schedule CYLA) xi Profit from owning and maintaining race horses (4xii of schedule CYLA) (B/f loss from horse races) xii Total of brought forward loss set off (2ii + 2iii + 2iv + 2v+ 2vi + 2vii + 2viii + 2ix + 2xi) xiii Current year‘s income remaining after set off Total of (3i + 3ii + 3iii + 3iv + 3v+ 3vi + 3vii + 3viii+ 3ix + 3x + 3xi) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 19 Schedule CFL Details of Losses to be carried forward to future years CARRY FORWARD OF LOSS Assessment Year Date of Filing (DD/MM/YYYY) House property loss Short-term capital loss Long-term Capital loss Loss from owning and maintaining race horses Normal PTI Total Normal PTI Total Normal PTI Total 1 2 3a 3b 3c=3a+3b a 4b 4c=4a+4b 5a 5b 5c=5a+5b 6 i 2012-13 ii 2013-14 iii 2014-15 iv 2015-16 v 2016-17 vi 2017-18 vii 2018-19 viii 2019-20 ix Total of earlier year losses x Adjustment of above losses in Schedule BFLA (2ii of schedule BFLA) (2ix of schedule BFLA) xi 2020-21 (Current year losses) (2xii of schedule CYLA) ( 2x+3x+4x) of item E of schedule CG (6x+7x) of item E of schedule CG ( 8e of schedule OS, if –ve) xii Total loss carried forward to future years 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule VI-A Deductions under Chapter VI-A Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 30.06.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? (If yes, please fill sl no "A" of Schedule DI)   No TOTAL DEDUCTIONS 1 Part B- Deduction in respect of certain payments a 80C b 80CCC c 80CCD(1) d 80CCD(1B) e 80CCD(2) f 80D g 80DD h 80DDB i 80E j 80EE k 80EEA l 80EEB m 80G n 80GG o 80GGA p 80GGC 2 Part C, CA and D- Deduction in respect of certain incomes/other deduction q 80QQB r 80RRB s 80TTA t 80TTB u 80U v Total deductions under Chapter VI-A (Total of a to u) v 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 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 Eligible Amount of donation Donation in cash Donation in other mode Total Donation i ii iii Total C Donations entitled for 100% deduction subject to qualifying limit 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 iii Total D Donations entitled for 50% deduction subject to qualifying limit 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 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 21 iii Total E Total donations (Aiii + Biii + Ciii + Diii) 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 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) a Deduction claimed under any section included in Chapter VI-A under the heading ―C.—Deductions in respect of certain incomes‖ 2a 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 2020-21 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2020-21 (7 of Part-B-TTI) 2 3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] 3 4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward) S. No. Assessment Year (A) AMT Credit AMT Credit Utilised during the Current Assessment Year (C) Balance AMT Credit Carried Forward (D)= (B3) –(C) Gross (B1) Set-off in earlier assessment years (B2) Balance brought forward to the current assessment year (B3) = (B1) – (B2) i 2013-14 ii 2014-15 iii 2015-16 iv 2016-17 v 2017-18 vi 2018-19 vii 2019-20 viii Current AY (enter 1-2, if 1>2 else enter 0) ix Total 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 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 Income chargeable to tax at special rates (please see instructions for rate of tax) SPECIAL RATE Sl 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) 2 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT paid)  15 (3iii of schedule BFLA) 22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3 115AD (STCG for FIIs on securities where STT not paid)  30 (3iv of schedule BFLA) 4 112 proviso (LTCG on listed securities/ units without indexation)  10 (part of 3vii of schedule BFLA) 5 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)  10 (part of 3vii of schedule BFLA) 6 115AC (LTCG for non-resident on bonds/GDR)  10 (part of 3vii of schedule BFLA) 7 115ACA (LTCG for an employee of specified company on GDR)  10 (part of 3vii of schedule BFLA) 8 115AD (LTCG for FIIs on securities)  10 (part of 3vii of schedule BFLA) 9 115E (LTCG for non-resident Indian on specified asset)  10 (part of 3vii of schedule BFLA) 10 112 (LTCG on others)  20 (3viii of schedule BFLA) 11 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid)  10 (part of 3vi 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 3ix of schedule BFLA) 14 115BB (Winnings from lotteries, puzzles, races, games etc.)  30 (part of 2a of schedule OS) 15 115BBDA (Dividend income from domestic company exceeding Rs.10 lakh)  10 (part of 2d of schedule OS) 16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 (2b of schedule OS) 17 115BBF (Tax on income from patent)  10 (part of 2d of schedule OS) 18 115BBG (Tax on income from transfer of carbon credits)  10 (part of 2d of schedule OS) 19 Any other income chargeable at special rate (Drop down to be provided in e- filing utility)  (part of 2d of schedule OS) 20 Other source of income chargeable at special rates in India as per DTAA  (part of 2f of schedule OS) 21 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%  15 (part of 3iv of schedule BFLA) 22 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%  30 (part of 3v of schedule BFLA) 23 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s 112A  10 (part of 3vii of schedule BFLA) 24 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%- under sections other than u/s 112A  10 (part of 3vii of schedule BFLA) 25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%  20 (part of 3viii 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) Total Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) EXEMPT INCOME 1 Interest income 1 2 Dividend income from domestic company (amount not exceeding Rs. 10 lakh) 2 3 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i ii Expenditure incurred on agriculture ii iii Unabsorbed agricultural loss of previous eight assessment years iii iv Net Agricultural income for the year (i – ii – iii) (enter nil if loss) 3 v In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill up details separately for each agricultural land) a Name of district along with pin code in which agricultural land is located b Measurement of agricultural land in Acre c Whether the agricultural land is owned or held on lease (drop down to be provided) d Whether the agricultural land is irrigated or rain-fed (drop down to be provided) 4 Other exempt income (including exempt income of minor child) 4 5 Income not chargeable to tax as per DTAA 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 not chargeable to tax 5 6 Pass through income not chargeable to tax (Schedule PTI) 6 7 Total (1+2+3+4+5+6) 7 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 23 Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB PASS THROUGH INCOME Sl. Investment entity covered by section 115UA/115UB Name of business trust/ investm ent 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 Inco me/ Loss (7-8) TDS on such amount, if any (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (Dropdown to be provided) i House property ii Capital Gains a Short term ai Section 111A aii Others b Long term bi Section 112A bii Other than Section 112A iii Other Sources a Dividend (referred to in section 115-O) 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 ai Section 111A aii Others b Long term bi Section 112A bii Other than Section 112A iii Other Sources a Dividend (referred to in section 115-O) B Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ………….. c u/s ………… NOTE ► Please refer to the instructions for filling out this schedule. Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) Sl. Country Code Taxpayer Identifica tion Number Sl. Head of income Income from outside India (included in PART B-TI) Tax paid outside India Tax payable on such income under normal provisions in India Tax relief available in India (e)= (c) or (d) whichever is lower Relevant article of DTAA if relief claimed u/s 90 or 90A (a) (b) (c) (d) (e) (f) 1 i Salary ii House Property iii Capital Gains iv Other sources Total 2 i Salary ii House Property iii Capital Gains iv Other sources Total NOTE ► Please refer to the instructions for filling out this schedule. 24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) 1 Summary of Tax relief claimed Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) Total tax relief available (total of (e) of Schedule FSI in respect of each country) Tax Relief Claimed under section (specify 90, 90A or 91) (a) (b) (c) (d) (e) Total 2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4 Yes/No a Amount of tax refunded b Assessment year in which tax relief allowed in India NOTE ► Please refer to the instructions for filling out this schedule. Schedule FA Details of Foreign Assets and Income from any source outside India DETAILS OF FOREIGN ASSETS A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the relevant accounting period Sl No Coun try 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) A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the relevant accounting period Sl No Coun try name Country code Name of financial institution Addr ess of finan cial instit ution 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) A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the relevant accounting period Sl No Country name Country code Name of entity Addr ess of entit y ZIP code Nature of entity Date of acquir ing the interes t Initial value of the investm ent Peak value of investme nt during the period Closing value Total gross amount paid/credited with respect to the holding during the period Total gross proceeds from sale or redemption of investment during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (i) (ii) A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the relevant accounting period Sl No Country name Country code Name of financial institution in which insurance contract held Address of financia l instituti on 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) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 25 (i) (ii) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the relevant accounting period Sl No Country Name and code ZIP Code Nature of entity Name and Address of the Entity Nature of Interest- Direct/ Beneficial owner/ Beneficiary Date since held Total Investment (at cost) (in rupees) Income accrued from such Interest Nature of Income Income taxable and offered in this return Amo unt Schedul e where offered Item number of schedule (1) (2) 2a (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) C Details of Immovable Property held (including any beneficial interest) at any time during the relevant accounting period Sl No Country Name and code ZIP Code Address of the Property Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisiti on Total Investment (at cost) (in rupees) Income derived from the property Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) (2) 2a (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 relevant accounting period 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) (2) 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 relevant accounting period 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 Count ry Name and Code ZIP Code Name of the account holder Acco unt Num ber Peak Balance/ Investmen t during the year (in rupees) Whether income accrued is taxable in your hands? If (7) is yes, Income accrued in the account If (7) is yes, Income offered in this return Amou nt Schedule where offered Item number of schedule (1) (2) (3) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor Sl No Country Name and code ZIP Code Name and address of the trust Name and address of trustees Name and address of Settlor Name and address of Benefici aries Date since position held Whether income derived is taxable in your hands? If (8) is yes, Income derived from the trust If (8) is yes, Income offered in this return Amount Sched ule where offere d Item numbe r of schedu le (1) (2) (2a) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession Sl No Country Name and code ZIP Code Name and address of the person from whom Income derived Nature of Whether taxable in If (6) is yes, Income offered in this return 26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] derived income your hands? Amount Schedule where offered Item number of schedule (1) (2) (2b) (3) (4) (5) (6) (7) (8) (9) (i) (ii) NOTE ► Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in India on a business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not mandatory to be reported in this schedule if no income is derived from that asset during the current previous year. Schedule 5A Information regarding apportionment of income between spouses governed by Portuguese Civil Code Name of the spouse PAN/ Aadhaar No. of the spouse Heads of Income Receipts under the head Amount apportioned in the hands of the spouse Amount of TDS deducted 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 Schedule AL Assets and Liabilities at the end of the year (applicable in a case where total income exceeds Rs.50 lakh) 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 Liabilities in relation to Assets at (A + B) NOTE ► Please refer to instructions for filling out this schedule. [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 27 Schedule DI - Details of investments A) Investment/ Deposit/ Payments for the purpose of claiming deduction under Chapter VI-A Section Eligible amount of deduction during FY 2019- 20 (As per Schedule VIA- Part B- Deductions in respect of certain payments) Deduction attributable to investment/expenditure made between 01.04.2020 to 30.06.2020 (1) (2) (3) 80C 80CCC 80CCD(1) 80CCD(1B) 80CCD(2) 80D 80DD 80DDB 80E 80EE 80EEA 80EEB 80G 80GG 80GGA 80GGC Total B) Payment/Acquisition/Purchase/Construction for the purpose of claiming deduction u/s 54 to 54GB Long Term Capital Gain Section Amount utilised out of Capital Gains account (As per Sl. No B10a of Schedule CG) Amount utilised between 01.04.2020 to 30.06.2020 (1) (2) (3) 54 54B 54F 54GB Total Short Term Capital Gain Section Amount utilised out of Capital Gains account (As per Sl. No A6a of Schedule CG) Amount utilised between 01.04.2020 to 30.06.2020 (1) (2) (3) 54B Total 28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] PART-B Part B -TTI Computation of tax liability on total income 1 a Tax payable on deemed total income u/s 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 COMPUTATION OF TAX LIABILITY 2 Tax payable on total income a Tax at normal rates on 15 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 (12-13) of Part B-TI exceeds maximum amount not chargeable to tax] 2c d Tax Payable on Total Income (2a + 2b - 2c) 2d 3 Rebate under section 87A 3 4 Tax payable after rebate (2d - 3) 4 5 Surcharge Part B – TI Computation of total income 1 Salaries (6 of Schedule S) 1 2 Income from house property ( 4 of Schedule HP) (enter nil if loss) 2 TOTAL INCOME 3 Capital gains a Short term i Short-term chargeable @ 15% (9ii of item E of schedule CG) ai ii Short-term chargeable @ 30% (9iii of item E of schedule CG) aii iii Short-term chargeable at applicable rate (9iv of item E of schedule CG) aiii iv Short-term chargeable at special rates in India as per DTAA (9v of item E of Schedule CG) aiv v Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) 3av b Long-term i Long-term chargeable @ 10% (9vi of item E of schedule CG) bi ii Long-term chargeable @ 20% (9vii of item E of schedule CG) bii iii Long-term chargeable at special rates in India as per DTAA (9viii of item E of schedule CG) biii iv Total Long-term (bi + bii + biii) (enter nil if loss) 3biv c Total capital gains (3av + 3biv) (enter nil if loss) 3c 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+3c+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) (3xiii of Schedule BFLA + 2 of Schedule OS) 9 10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 10 11 Deductions under Chapter VI-A [v of Schedule VIA and limited to ( 9-10)] 11 12 Total income (9 - 11) 12 13 Income which is included in 12 and chargeable to tax at special rates (total of column (i) of schedule SI) 13 14 Net agricultural income/ any other income for rate purpose ( 3 of Schedule EI) 14 15 Aggregate income (12-13+14) [applicable if (12-13) exceeds maximum amount not chargeable to tax] 15 16 Losses of current year to be carried forward (total of row xi of Schedule CFL) 16 17 Deemed income under section 115JC (3 of Schedule AMT) 17 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 29 I @ 25% of 16(ii) of Schedule SI 5i ii @10% or 15%, as applicable of 2(ii), 3(ii), 8(ii), 11(ii), 21(ii), 23(ii) of Schedule SI 5ii iii On [(4) – ( 16(ii), 2(ii), 3(ii), 8(ii), 11(ii), 21(ii), 23(ii) of Schedule SI)] 5iii iv Total i + ii + iii 5iv iii 6 Health and Education Cess @ 4% on (4 + 5iv) 6 7 Gross tax liability (4 + 5iv + 6) 7 8 Gross tax payable (higher of 1d and 7) 8 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 (8 - 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 a Interest for default in furnishing the return (section 234A) 13a b Interest for default in payment of advance tax (section 234B) 13b c Interest for deferment of advance tax (section 234C) 13c d Fee for default in furnishing return of income (section 234F) 13d e Total Interest and Fee Payable (13a+13b+13c+13d) 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 column 5 of 20D) 15c d Self-Assessment Tax (from column 5 of 20A) 15d e Total Taxes Paid (15a + 15b + 15c + 15d) 15e 16 Amount payable (Enter if 14is greater than 15e, else enter 0) 16 17 Refund (If 15e is greater than 14) (Refund, if any, will be directly credited into the bank account) 17 BANK ACCOUNT 18 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 Sl. IFS Code of the Bank in case of Bank Accounts held in India ( Name of the Bank Account Number Indicate the account in which you prefer to get your refund credited, if any (tick accounts  for refund ) i ii Note: 1. Minimum one account should be selected for refund credit. 2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the return Rows can be added as required ii. b) Non- residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account: Sl. No. SWIFT Code Name of the Bank Country of Location IBAN Rows can be added as required 19 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 ]  Yes  No 20 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax SELF ASSESS Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (1) (2) (3) (4) (5) i 30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ii iii iv NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 15a & 15d of Part B-TTI B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)] TDS ON SALARY Sl No Tax Deduction Account Number (TAN) of the Employer Name of the Employer Income chargeable under Salaries Total tax deducted (1) (2) (3) (4) (5) I II NOTE ► Please enter total of column 5 in 15b of Part B-TTI C Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C furnished by Deductor(s)] D Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] TCS Sl No Tax Deduction and Collection Account Number of the Collector Name of the Collector Tax Collected Amount out of (4) being claimed Amount out of (4) being claimed in the hands of spouse, if section 5A is applicable (1) (2) (3) (4) (5) (6) I II NOTE ► Please enter total of column (5) in 15c of Part B-TTI VERIFICATION I, son/ daughter of , solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making return in my capacity as ___________ and I am also competent to make this return and verify it. I am holding permanent account number (if allotted) (Please see instruction) I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable in a case where return is furnished under section 92CD) Date Sign here  If the return has been prepared by a Tax Return Preparer (TRP) give further details below: Identification No. of TRP Name of TRP Counter Signature of TRP If TRP is entitled for any reimbursement from the Government, amount thereof Sl No TDS credit relating to self /other person [spouse as per section 5A/other person as per rule 37BA(2)] PAN/ Aadhaar No. of Other Person (if TDS credit related to other person) TAN of the Deductor/ PAN/ Aadhaar No. of Tenant/ Buyer Unclaimed TDS brought forward (b/f) TDS of the current Financial Year (TDS deducted during FY 2019-20) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year) Corresponding Receipt offered TDS credit being carried forward Fin. Year in which deducted TDS b/f Deducted in own hands Deducted in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) Claimed 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) (5) (6) (7) (8) (9) (10) (11) (12) (13) Income TDS Income TDS PAN/ Aadhaar No. I NOTE ►Please enter total of column 9 in 15b of Part B- TTI [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 31 PERSONAL INFORMATION First name Middle name Last name PAN Flat/Door/Block No. Name Of Premises/Building/Village Status (Tick)   Individual  HUF Road/Street/Post Office Date of Birth/Formation (DD/MM/YYYY) Area/locality Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar) Town/City/District State PIN code/ZIP code Country Residential/Office Phone Number with STD code/Mobile No. 1 Mobile No. 2 Email Address-1 (self) Email Address-2 FILING STATUS (a) Filed u/s (Tick)[Please see instruction] 139(1)- On or Before due date, 139(4)- After due date, 139(5)- Revised Return, 92CD-Modified return,  119(2)(b)- after condonation of delay Or Filed in response to notice u/s 139(9) 142(1), 148, 153A,  153C (b) Are you filing return of income under seventh proviso to Section 139(1) but otherwise not required to furnish return of income? – (Tick)  Yes  No If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] (bi) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) Amount (Rs) (If Yes) (bii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/No) Amount (Rs) (If Yes) (biii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Amount (Rs) (If Yes) (c) If revised/Defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / / (d) If filed, in response to a notice u/s 139(9)/142(1)/148/153A/153C or order u/s 119(2)(b), enter Unique Number/Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement (unique number) / / (e) Residential Status in India (for individuals) (Tick applicable option) A. Resident  You were in India for 182 days or more during the previous year [section 6(1)(a)]  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] B. Resident but not Ordinarily Resident  You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)]  You have been in India for 729 days or less during the 7 preceding years [section 6(6)(a)] C. Non-resident  You were a non-resident during the previous year. (i) Please specify the jurisdiction(s) of residence during the previous year - S.No. Jurisdiction of residence Taxpayer Identification Number 1 2 (ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify - Total period of stay in India during the previous year (in days) Total period of stay in India during the 4 preceding years (in days) Residential Status in India (for HUF) (Tick applicable option)  Resident  Resident but not Ordinarily Resident  Non-resident (f) Do you want to claim the benefit under section 115H? (applicable in case of resident)  Yes  No (g) Are you governed by Portuguese Civil Code as per section 5A? Tick)   Yes  No (If “YES” please fill Schedule 5A) (h) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, furnish following information - (1) Name of the representative (2) Capacity of the Representative (drop down to be provided) FORM ITR-3 INDIAN INCOME TAX RETURN (For individuals and HUFs having income from profits and gains of business or profession) (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) Assessment Year 2 0 2 0 - 2 1 Part A-GEN GENERAL 32 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (3) Address of the representative (4) Permanent Account Number (PAN)/Aadhaar No. of the representative (i) Whether you were Director in a company at any time during the previous year? (Tick)   Yes  No If yes, please furnish following information - Name of Company Type of Company PAN Whether its shares are listed or unlisted Director Identification Number (DIN) (j) Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following information Name of Firm PAN (k) 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 company Type of Com pany PAN Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of shares Cost of acquisition No. of shares Date of subscription / purchase Face value per share Issue price per share (in case of fresh issue) Purchase price per share (in case of purchase from existing shareholder) No. of shares Sale considera tion No. of share s Cost of acquisition 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (l) In case of non-resident, is there a permanent establishment (PE) in India? (Tick)   Yes  No (m) Whether assessee is located in an International Financial Services Centre and derives income solely in convertible foreign exchange?  Yes  No NATURE OF BUSINESS 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) S.No. Code [Please see instruction] Trade name of the proprietorship, if any Description AUDIT INFORMATION (a1) Are you liable to maintain accounts as per section 44AA? (Tick)   Yes  No (a2) Whether assessee is declaring income only under section 44AE/44B/44BB/44AD/44ADA/44BBA/44BBB  Yes  No a2i If No , Whether during the year Total sales/turnover/gross receipts of business exceeds Rs. 1 crores but does not exceed Rs. 5 crores?  Yes  No a2ii If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover or gross receipt s or on capital account like capital contributions, loans etc. during the previous year, in cash, does not exceed five per cent of said amount?  Yes  No a2iii If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loans etc., in cash, during the previous year does not exceed five per cent of the said payment?  Yes  No (b) Are you liable for audit under section 44AB? (Tick)   Yes  No (c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes  No If Yes, furnish the following information below (1) Date of furnishing of the audit report (DD/MM/YYYY) / / (2) Name of the auditor signing the tax audit report (3) Membership No. of the auditor (4) Name of the auditor (proprietorship/ firm) (5) Proprietorship/firm registration number (6) Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm (7) Date of report of the audit (di) Are you liable for Audit u/s 92E?  Yes  No Date of furnishing audit report? DD/MM/YYYY (dii) If liable to furnish other audit report, mention the date of furnishing the audit report? (DD/MM/YY) (Please see Instruction ) Sl. No. Section Code Date (DD/MM/YYYY) (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) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 33 (i) (ii) (iii) Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2020 OF THE PROPRIETORY BUSINESS OR PROFESSION (fill items below in a case where regular books of accounts are maintained, otherwise fill item 6) SOURCES OF FUNDS 1 Proprietor‘s fund a Proprietor‘s capital a b Reserves and Surplus i Revaluation Reserve bi ii Capital Reserve bii iii Statutory Reserve biii iv Any other Reserve biv v Total (bi + bii + biii + biv) bv c Total proprietor‘s fund (a + bv) 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 (ai + iiC) aiii b Unsecured loans (including deposits) i From Banks bi ii From others bii iii Total (bi + bii) biii c Total Loan Funds (aiii + biii) 2c 3 Deferred tax liability 3 4 Sources of funds (1c + 2c +3) 4 APPLICATION OF FUNDS 1 Fixed assets a Gross: Block 1a b Depreciation 1b c Net Block (a – b) 1c d Capital work-in-progress 1d e Total (1c + 1d) 1e 2 Investments a Long-term investments i Government and other Securities - Quoted ai ii Government and other Securities – Unquoted aii iii Total (ai + aii) aiii b Short-term investments i Equity Shares, including share application money bi ii Preference Shares bii iii Debentures biii iv Total (bi + bii + biii) biv c Total investments (aiii + biv) 2c 3 Current assets, loans and advances 34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] a Current assets i Inventories A Stores/consumables including packing material iA B Raw materials iB C Stock-in-process iC D Finished Goods/Traded Goods iD E Total (iA + iB + iC + iD) iE ii Sundry Debtors aii iii Cash and Bank Balances A Cash-in-hand iiiA B Balance with banks iiiB C Total (iiiA + iiiB) iiiC iv Other Current Assets aiv v Total current assets (iE + aii + iiiC + aiv) av b Loans and advances i Advances recoverable in cash or in kind or for value to be received bi ii Deposits, loans and advances to corporates and others bii iii Balance with Revenue 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 iB C Interest Accrued on above iC D Interest accrued but not due on loans iD 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 + iiC) iiD 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 day of March, 2020, in respect of business or profession) a Amount of total sundry debtors 6a b Amount of total sundry creditors 6b c Amount of total stock-in-trade 6c d Amount of the cash balance 6d Part A- Manufacturing Account Manufacturing Account for the financial year 2019-20 (fill items 1 to 3 in a case where regular books of accounts are maintained, otherwise fill items 61 to 65 as applicable) 1 Debits to manufacturing account A Opening Inventory [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 35 i Opening stock of raw-material i ii Opening stock of Work in progress ii iii Total (i + ii) Aiii B Purchases (net of refunds and duty or tax, if any) B C Direct wages C D Direct expenses (Di + Dii + Diii) D i Carriage inward i ii Power and fuel ii iii Other direct expenses iii E Factory Overheads I Indirect wages i Ii Factory rent and rates ii Iii Factory Insurance iii Iv Factory fuel and power iv V Factory general expenses v Vi Depreciation of factory machinery vi Vii Total (i+ii+iii+iv+v+vi) Evii F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F 2 Closing Stock i Raw material 2i ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3 Part A-Trading Account Trading Account for the financial year 2019-20 (fill items 4 to 12 in a case where regular books of accounts are maintained, otherwise fill items 61 to 65 as applicable) CREDITS TO TRADING ACCOUNT 4 Revenue from operations A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) I Sale of goods i Ii Sale of services ii Iii Other operating revenues (specify nature and amount) a iiia b iiib c Total (iiia + iiib) iiic Iv Total (i + ii + iiic) Aiv B Gross receipts from Profession B C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied i Union Excise duties i ii Service tax ii iii VAT/ Sales tax iii iv Central Goods & Service Tax (CGST) iv v State Goods & Services Tax (SGST) v vi Integrated Goods & Services Tax (IGST) vi vii Union Territory Goods & Services Tax (UTGST) vii viii Any other duty, tax 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 A D I 7 Opening Stock of Finished Goods 7 36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 iii Other direct expenses 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 xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 Cost of goods produced – Transferred from Manufacturing Account 11 12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-8-9-10xii- 11) 12 Part A-P& L Profit and Loss Account for the financial year 2019-20 (fill items 13 to 60 in a case where regular books of accounts are maintained, otherwise fill items 61 to 65 as applicable) CREDITS TO PROFIT AND LOSS ACCOUNT 13 Gross profit transferred from Trading Account 13 14 Other income i Rent i ii Commission ii iii Dividend income iii iv Interest income iv v Profit on sale of fixed assets V vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) Vi vii Profit on sale of other investment vii viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii ix Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) ix x Agricultural income x xi Any other income (specify nature and amount) a xia b xib c Total (xia + xib) xic xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii 15 Total of credits to profit and loss account (13+14xii) 15 DEBITS TO PROFIT AND LOSS ACCOUNT 16 Freight outward 16 17 Consumption of stores and spare parts 17 18 Power and fuel 18 19 Rents 19 20 Repairs to building 20 21 Repairs to machinery 21 22 Compensation to employees i Salaries and wages 22i [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 37 ii Bonus 22ii iii Reimbursement of medical expenses 22iii iv Leave encashment 22iv v Leave travel benefits 22v vi Contribution to approved superannuation fund 22vi vii Contribution to recognised provident fund 22vii viii Contribution to recognised gratuity fund 22viii ix Contribution to any other fund 22ix x Any other benefit to employees in respect of which an expenditure has been incurred 22x xi Total 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 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 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 ii iii Total (i + ii) 32iii 33 Hotel, boarding and Lodging 33 34 Traveling expenses other than on foreign traveling 34 35 Foreign travelling expenses 35 36 Conveyance expenses 36 37 Telephone expenses 37 38 Guest House expenses 38 39 Club expenses 39 40 Festival celebration expenses 40 41 Scholarship 41 42 Gift 42 43 Donation 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise duty 44i 38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ii Service tax 44ii iii VAT/ Sales tax 44iii iv Cess 44iv v Central Goods & Service Tax (CGST) 44v vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44vii viii Union Territory Goods & Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 45 Audit fee 45 46 Other expenses (specify nature and amount) i i ii ii iii Total (i + ii) 46iii 47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) i1 47 i1 i2 47 i2 i3 47 i3 i Rows can be added as required Total (47i1+47i2+47i3) 47i ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) 47ii iii Others (amounts less than Rs. 1 lakh) 47iii iv Total Bad Debt (47i + 47ii + 47iii) 47iv 48 Provision for bad and doubtful debts 48 49 Other provisions 49 50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47 iv + 48 + 49)] 50 51 Interest 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) 51iii 52 Depreciation and amortization 52 53 Net profit before taxes (50 – 51iii – 52) 53 PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS 54 Provision for current tax 54 55 Provision for Deferred Tax 55 56 Profit after tax (53 - 54 - 55) 56 57 Balance brought forward from previous year 57 58 Amount available for appropriation (56 + 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) 61i 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 Any other mode ib (ii) Presumptive Income under section 44AD (iia + iib) 61ii a 6% of 61ia, or the amount claimed to have been earned, whichever is higher iia [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 39 b 8% of 61ib, or the amount claimed to have been earned, whichever is higher iib NOTE—If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of accounts and have a tax audit under section 44AB 62 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA SR. NO Name of Business Business code Description (i) Gross Receipts 62i (ii) Presumptive Income under section 44ADA (50% of 62i, or the amount claimed to have been earned, whichever is higher) 62ii NOTE—If income is less than 50% of Gross Receipts, it is mandatory to maintain books of accounts and have a tax audit under section 44AB 63 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE SR. NO Name of Business Business code Description Registration No. of goods carriage Whether owned/leased/ hired Tonnage capacity of goods carriage (in MT) Number of months for which goods carriage was owned/leased/hired by assessee Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (i) (1) (2) (3) (4) (5) (a) (b) Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles) Total (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 63(i)] 63(ii) NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired at any time during the year exceeds 10, then , it is mandatory to maintain books of accounts and have a tax audit under section 44AB NO ACCOUNT CASE 64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnish the following information for previous year 2019-20 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 electronic clearing system received or other prescribed electronic modes before specified date a1 2 Any other mode a2 b Gross profit ib c Expenses ic d Net profit 64i (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 speculative activity 65i ii Gross Profit 65ii iii Expenditure, if any 65iii iv Net income from speculative activity (65ii-65iii) 65iv 40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Part A- OI Other Information (mandatory if liable for audit under section 44AB, for other fill, if applicable) OTHER INFORMATION 1 Method of accounting employed in the previous year (Tick)   mercantile  cash 2 Is there any change in method of accounting (Tick)   Yes  No 3a 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 11a(iii) of Schedule ICDS] 3a 3b Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column 11b(iii) of Schedule ICDS] 3b 4 Method of valuation of closing stock employed in the previous year a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)  b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)  c Is there any change in stock valuation method (Tick)   Yes  No d Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation specified under section 145A 4d e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A 4e 5 Amounts not credited to the profit and loss account, being - a the items falling within the scope of section 28 5a b 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 5b c escalation claims accepted during the previous year 5c d any other item of income 5d 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 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 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 k Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] 6k l Amount of bad and doubtful debts [36(1)(vii)] 6l m Provision for bad and doubtful debts [36(1)(viia)] 6m n Amount transferred to any special reserve [36(1)(viii)] 6n o Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] 6o p Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] 6p q Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] 6q [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 41 r Any other disallowance 6r s Total amount disallowable under section 36 (total of 6a to 6r) 6s 7 Amounts debited to the profit and loss account, to the extent disallowable under section 37 a Expenditure of capital nature [37(1)] 7a b Expenditure of personal nature [37(1)] 7b c Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] 7c d Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] 7d e Expenditure by way of penalty or fine for violation of any law for the time being in force 7e f Any other penalty or fine 7f g Expenditure incurred for any purpose which is an offence or which is prohibited by law 7g h Amount of any liability of a contingent nature 7h i Any other amount not allowable under section 37 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 a Amount disallowable under section 40 (a)(i), on account of non-compliance with the provisions of Chapter XVII-B Aa b Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B Ab c Amount disallowable under section 40(a)(ib), on account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 Ac d Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B Ad e Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] Ae f Amount paid as wealth tax [40(a)(iia)] Af g Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) Ag h Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40(b)/40(ba)] Ah i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai) 8Aj B Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B 9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A a Amounts paid to persons specified in section 40A(2)(b) 9a b Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) 9b c Provision for payment of gratuity [40A(7)] 9c d Any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 9d e Any other disallowance 9e f Total amount disallowable under section 40A (total of 9a to 9e) 9f 10 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year a Any sum in the nature of tax, duty, cess or fee under any law 10a 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 10b c Any sum payable to an employee as bonus or commission for services rendered 10c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d 42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit or a primary co-operative agricultural and rural development bank 10e f Any sum payable towards leave encashment 10f g Any sum payable to the Indian Railways for the use of railway assets 10g h Total amount allowable under section 43B (total of 10a to 10g) 10h 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 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 or a State financial corporation or a State Industrial investment corporation 11d da Any sum payable by the assessee as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non-deposit taking non- banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing 11d a e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 11e f Any sum payable towards leave encashment 11f g Any sum payable to the Indian Railways for the use of railway assets 11g h Total amount disallowable under Section 43B (total of 11a to 11g) 11h 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax 12b c VAT/sales tax 12c d Central Goods & Service Tax (CGST) 12d e State Goods & Services Tax (SGST) 12e f Integrated Goods & Services Tax (IGST) 12f g Union Territory Goods & Services Tax (UTGST) 12g h Any other tax 12h i Total amount outstanding (total of 12a to 12h) 12i 13 Amounts deemed to be profits and gains under section 33AB or 33ABA 13 14 Any amount of profit chargeable to tax under section 41 14 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15 16 Amount of expenditure disallowed u/s 14A 16 17 Whether assessee is exercising option under subsection 2A of section 92CE Tick)   Yes  No [If yes , please fill schedule TPSA] 17 Part A – QD Quantitative details (mandatory if liable for audit under section 44AB) QUANTITATIVE 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 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 43 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 44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule S Details of Income from Salary SALARIES Name of Employer Nature of employer (Tick)  Drop down to be provided TAN of Employer (mandatory if tax is deducted) Address of employer Town/City State Pin code/Zip code 1 Gross Salary (1a + 1b + 1c) 1 a Salary as per section 17(1) (drop down to be provided) 1a b Value of perquisites as per section 17(2) (drop down to be provided) 1b c Profit in lieu of salary as per section 17(3) (drop down to be provided) 1c (Add multiple rows for Gross Salary in case of more than one employer) 2 Total Gross Salary (from all employers) 2 3 Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) (please refer instructions) (Note-Ensure that it is included in Total Gross salary in (2) above ) 3 4 Net Salary (2 - 3) 4 5 Deduction u/s 16 (5a + 5b + 5c) 5 a Standard deduction u/s 16(ia) 5a b Entertainment allowance u/s 16(ii) 5b c Professional tax u/s 16(iii) 5c 6 Income chargeable under the Head ‗Salaries‘ (4 - 5) 6 Schedule HP Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property) HOUSE PROPERTY 1 Address of property 1 Town/ City State PIN Code/ Zip Code Is the property co-owned?  Yes  No (if ―YES‖ please enter following details) Your percentage of share in the property (%) Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property I II [Tick  the applicable option]  Let out  Self-occupied  Deemed let out Name(s) of Tenant (if let out) PAN/Aadhaar No. of Tenant(s) (Please see note) PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) I II a Gross rent received or receivable or letable value 1a b The amount of rent which cannot be realized 1b c Tax paid to local authorities 1c d Total (1b + 1c) 1d e Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2)of the Act) 1e f Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f 1g h Interest payable on borrowed capital 1h i Total (1g+ 1h) 1i j Arrears/Unrealised rent received during the year less 30% 1j k Income from house property 1 (1f – 1i + 1j) 1k 2 Address of property 2 Town/ City State PIN Code/ Zip Code Is the property co-owned?  Yes  No (if ―YES‖ please enter following details) Your percentage of share in the property (%) Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 45 I II [Tick  the applicable option]  Let out  Self-occupied  Deemed let out Name(s) of Tenant (if let out) PAN/Aadhaar No. of Tenant(s) (Please see note) PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) I II a Gross rent received or receivable/ letable value (higher of the two, if let out for whole of the year, lower of the two, if let out for part of the year) 2a b The amount of rent which cannot be realized 2b c Tax paid to local authorities 2c d Total (2b + 2c) 2d e Annual value (2a – 2d) 2e f Annual value of the property owned (own percentage share x 2e) 2f g 30% of 2f 2g h Interest payable on borrowed capital 2h i Total (2g + 2h) 2i j Arrears/Unrealised rent received during the year less 30% 2j k Income from house property 2 (2f – 2i + 2j) 2k 3 Pass through income/Loss if any * 3 4 Income under the head ―Income from house property‖ (1k + 2k + 3) (if negative take the figure to 2i of schedule CYLA) 4 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 INCOME FROM BUSINESS OR PROFESSION A From business or profession other than speculative business and specified business 1 Profit before tax as per profit and loss account (item 53, 61(ii), 62(ii), 63(ii), 64(iii) and 65(iv) of P&L ) 1 2a Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss) [Sl.no 65iv of Schedule P&L] (in case of no account case)] 2a 2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign in case of loss) 2b 3 Income/ receipts credited to profit and loss account considered under other heads of income/chargeable u/s 115BBF/ chargeable u/s 115BBG a Salaries 3a b House property 3b c Capital gains 3c d Other sources 3d e u/s 115BBF 3e f u/s 115BBG 3f 4a Profit or loss included in 1, which is referred to in section 44AD/44ADA/44AE/44B/44BB/44BBA/44DA (drop down to be provided 4a 4b Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided and capture as individual line item) 4b 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 6 Balance (1– 2a – 2b – 3a - 3b – 3c - 3d – 3e - 3f – 4a-4b– 5d) 6 7 Expenses debited to profit and loss account considered under other heads of income/related to income chargeable u/s 115BBF or u/s 115BBG a Salaries 7a b House property 7b c Capital gains 7c d Other sources 7d e u/s 115BBF 7e f u/s 115BBG 7f 46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 8a Expenses debited to profit and loss account which relate to exempt income 8a 8b Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) 8b 9 Total (7a + 7b + 7c + 7d + 7e + 7f + 8a+8b) 9 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortisation 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 (11h of PartA-OI) 18 19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act,2006 19 20 Deemed income under section 41 20 21 Deemed income under section 32AD/ 33AB/ 33ABA/ 35ABA /35ABB/ 40A(3A)/ 72A/80HHD/ 80-IA 21 22 Deemed income under section 43CA 22 23 Any other item of addition under section 28 to 44DA 23 24 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which individual/HUF/prop. concern is a partner) 24 25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Part A - OI) 25 26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) 26 27 Deduction allowable under section 32(1)(iii) 27 28 Deduction allowable under section 32AD 28 29 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and 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) 29 30 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of PartA-OI) 30 31 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year(10 h of PartA-OI) 31 32 Any other amount allowable as deduction 32 33 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) 33 34 Total (27+28+29+30+31+32+33) 34 35 Income (13+26-34) 35 36 Profits and gains of business or profession deemed to be under - i Section 44AD (61(ii) of schedule P&L) 36i ii Section 44ADA (62(ii) of schedule P&L) 36ii iii Section 44AE (63(ii) of schedule P&L) 36iii iv Section 44B 36iv v Section 44BB 36v [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 47 vi Section 44BBA 36vi vii Section 44DA 36vii (item 4 of Form 3CE) viii Total (36i to 36vii) 36viii 37 Net profit or loss from business or profession other than speculative and specified business (35 + 36viii) 37 38 Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 37) (If loss take the figure to 2i of item E) (38a+ 38b + 38c + 38d + 38e + 38f) A38 a Income chargeable under Rule 7 38a b Deemed income chargeable under Rule 7A 38b c Deemed income chargeable under Rule 7B(1) 38c d Deemed income chargeable under Rule 7B(1A) 38d e Deemed income chargeable under Rule 8 38e f Income other than Rule 7A, 7B & 8 (Item No. 37) 38f 39 Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act [4b-(38a+38b+38c+38d+38e)] 39 B Computation of income from speculative business 40 Net profit or loss from speculative business as per profit or loss account (Item No. 2a) 40 41 Additions in accordance with section 28 to 44DA 41 42 Deductions in accordance with section 28 to 44DA 42 43 Income from speculative business (40+ 41 – 42) (if loss, take the figure to 6xiii of schedule CFL) B43 C Computation of income from specified business under section 35AD 44 Net profit or loss from specified business as per profit or loss account 44 45 Additions in accordance with section 28 to 44DA 45 46 Deductions in accordance with section 28 to 44DA (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 46 47 Profit or loss from specified business (44 + 45 -46) 47 48 Deductions in accordance with section 35AD(1) 48 49 Income from Specified Business (47-48) (if loss, take the figure to 7xiii of schedule CFL) C49 50 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C50 D D Income chargeable under the head ‗Profits and gains from business or profession‘ (A38 + B43 + C49) E Intra head set off of business loss of current year Sl. Type of Business income Income of current year (Fill this column only if figure is zero or positive) Business loss set off Business income remaining after set off (1) (2) (3) = (1) – (2) i Loss to be set off (Fill this row only if figure is negative) (A38) ii Income from speculative business (B43) iii Income from specified business (C49) iv Total loss set off (ii + iii) v Loss remaining after set off (i – iv) NOTE ► Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head Schedule DPM Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) DEPRECIATION ON PLANT AND 1 Block of assets Plant and machinery 2 Rate (%) 15 30 40 45 (i) (ii) (iii) (iv) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 section 50 (5 + 8 -3 - 4 -7 -19) (enter negative only if block ceases to exist) 21 Written down value on the last day of previous year (6+ 9 -15) (enter 0 if result is negative) Schedule DOA Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) DEPRECIATION ON OTHER ASSETS 1 Block of assets Land Building (not including land) Furniture and fittings Intangible assets Ships 2 Rate (%) Nil 5 10 40 10 25 20 (i) (ii) (iii) (iv) (v) (vi) (vii) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Total depreciation (10+11) 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) 14 Net aggregate depreciation (12-13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 49 16 Expenditure incurred in connection with transfer of asset/ assets 17 Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous year (6+ 9 -12) (enter 0 if result is negative) Schedule DEP Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as deduction under any other section) SUMMARY OF DEPRECIATION ON ASSETS 1 Plant and machinery a Block entitled for depreciation @ 15 per cent ( Schedule DPM -17i or 18i as applicable) 1a b Block entitled for depreciation @ 30 per cent ( Schedule DPM - 17ii or 18ii as applicable) 1b c Block entitled for depreciation @ 40 per cent ( Schedule DPM - 17iii or 18iii as applicable) 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 6 Total depreciation (1e+2d+3+4+5) 6 Schedule DCG Deemed Capital Gains on sale of depreciable assets DEEMED CAPITAL GAINS 1 Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 20i) 1a b Block entitled for depreciation @ 30 per cent (Schedule DPM – 20ii) 1b c Block entitled for depreciation @ 40 per cent (Schedule DPM - 20iii) 1c d Block entitled for depreciation @ 45 per cent (Schedule DPM - 20iv) 1d e Total ( 1a +1b + 1c+1d) 1e 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA- 17ii) 2a b Block entitled for depreciation @ 10 per cent (Schedule DOA- 17iii) 2b c Block entitled for depreciation @ 40 per cent (Schedule DOA- 17iv) 2c d Total ( 2a + 2b + 2c) 2d 3 Furniture and fittings ( Schedule DOA- 17v) 3 4 Intangible assets (Schedule DOA- 17vi) 4 5 Ships (Schedule DOA- 17vii) 5 6 Total ( 1e+2d+3+4+5) 6 50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA. Schedule CG Capital Gains A Short-term Capital Gains (STCG) (Sub-items 4 and 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) a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains () [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii + biii) biv c Balance (aiii – biv) 1c d Deduction under section 54B/54D/ 54G/54GA (Specify details in item 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 Pin code NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a Full value of consideration 2a (5 of Form 3CEA) b Net worth of the under taking or division 2b (6(e) of Form 3CEA) c Short term capital gains from slump sale (2a-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) proviso (for FII) a Full value of consideration 3a b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i + ii + iii) biv c Balance (3a – biv) 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 Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) 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 on which securities transaction tax (STT) is paid A4a [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 51 b STCG on transactions on which securities transaction tax (STT) is not paid 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 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) ic ii Full value of consideration in respect of securities other than unquoted shares 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 (i + ii + iii) biv c Balance (5aiii – biv) 5c d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) 5d e Short-term capital gain on sale of securities (other than those at A3 above) by an FII (5c +5d) A5e 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares 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) ic ii Full value of consideration in respect of assets other than unquoted shares 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 (i + ii + iii) biv c Balance (6aiii – biv) 6c d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, 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 54D/54G/54GA 6f g STCG on assets other than at A1 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 (In case any amount is utilised out of Capital Gains account please fill sl. no "C" of schedule DI) 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 Year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2016-17 54D/54G/54GA ii 2017-18 54B b Amount deemed to be short term capital gains u/s 54B/54D/54G/54GA, other than at ‗a‘ Total amount deemed to be short term capital gains (Xi + Xii + b) A7 52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b + A8c) A8 a Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 15% A8a b Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 30% A8b c Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable rates A8c 9 Amount of STCG included in A1-A8 but not chargeable to tax or chargeable at special rates as per DTAA Sl. No. Amount of income Item No. A1 to A8 above in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II A Total amount of STCG not chargeable to tax as per DTAA A9a B Total amount of STCG chargeable to tax at special rates as per DTAA A9b 10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8 – A9a) A10 B Long-term capital gain (LTCG) (Sub-items , 6, 7, 8 & 9 are not applicable for residents) Long-term Capital Gains 1 From sale of land or building or both (fill up details separately for each property) a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Cost of acquisition with indexation bi ii Cost of Improvement with indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii + biii) biv c Balance (aiii – biv) 1c d Deduction under section 54/54B/54D/54EC/54F/54G/54GA/54GB (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 Pin code NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a Full value of consideration 2a (5 of Form 3CEA) b Net worth of the under taking or division 2b (6(e) of Form 3CEA) c Balance (2a – 2b) 2c d Deduction u/s 54EC /54F (Specify details in item D below) 2d e Long term capital gains from slump sale (2c-2d) B2e 3 From sale of bonds or debenture (other than capital indexed bonds issued by Government) a Full value of consideration 3a 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 (3a – biv) 3c d Deduction under sections /54F (Specify details in item D below) 3d e LTCG on bonds or debenture (3c – 3d) B3e 4 From sale of, (i) listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable (ii) GDR of an Indian company referred in sec. 115ACA a Full value of consideration 4a b Deductions under section 48 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 53 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 (4a – biv) 4c d Deduction under section 54F (Specify details in item D below) 4d e Long-term Capital Gains on assets at B4 above (4c – 4d) B4e 5 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 a LTCG u/s 112A (column 14 of Schedule 112A) 5a b Deduction under sections 54F (Specify details in item D below) 5b c Long-term Capital Gains on sale of capital assets at B5 above (5a – 5b) B5c 6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a LTCG computed without indexation benefit 6a b Deduction under sections /54F (Specify details in item D below) 6b c LTCG on share or debenture (6a-6b) B6c 7 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 B8 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) 7c d Deduction under sections /54F (Specify details in item D below) 7d e Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (7c – 7d) B7e 8 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 a LTCG u/s 112A [Column 14 of 115AD(1)(b)(iii) proviso] 8a b Deduction under sections 54F (Specify details in item D below) 8b c Long-term Capital Gains on sale of capital assets at B8 above (8a – 8b) B8c 9 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A) a LTCG on sale of specified asset (computed without indexation) 9a b Less deduction under section 115F (Specify details in item D below) 9b c Balance LTCG on sale of specified asset (9a- 9b) B9c d LTCG on sale of asset, other than specified asset (computed without indexation) 9d e Less deduction under section 115F (Specify details in item D below) 9e f Balance LTCG on sale of asset, other than specified asset (9d- 9e) B9f 10 From sale of assets where B1 to B9 above are not applicable a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic 54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition with indexation bi ii Cost of improvement with indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance (10aiii – biv) 10c d Deduction under section 54D//54F/54G/54GA (Specify details in item D below) 10d e Long-term Capital Gains on assets at B10 above (10c- 10d) B10 11 Amount deemed to be long-term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?  Yes  No  Not applicable. If yes, then provide the details below (In case any amount is utilised out of Capital Gains account please fill sl. no "C" of schedule DI) 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) Year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2016-17 54/54D/54F/54G/54GA ii 2017-18 54B b Amount deemed to be long-term capital gains, other than at ‗a‘ Total amount deemed to be long-term capital gains (Xi + Xii + b) B11 12 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B12a1+B12a2 + B12b) B12 a1 Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% B12a1 a2 Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% - under sections other than u/s. 112A B12a2 b Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 20% B12b 13 Amount of LTCG included in items B1 to B12 but not chargeable to tax or chargeable at special rates in India as per DTAA Sl. No. Amount of income Item No. B1 to B12 above in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of LTCG not chargeable to tax as per DTAA B13a b Total amount of LTCG chargeable to tax at special rates as per DTAA B13b 14 Total long term capital gain chargeable under I.T. Act (B1e + B2e + B3e + B4e + B5f + B6c + B7e + B8f + B9c + B9f + B10e + B11 + B12 - B13a) B14 C Income chargeable under the head ―CAPITAL GAINS‖ (A10 + B14) (take B14 as nil, if loss) C D Information about deduction claimed against Capital Gains 1 In case of deduction u/s 54/54B/54D/54EC /54F/54G/54GA/115F give following details a Deduction claimed u/s 54 i Date of transfer of original asset ai dd/mm/yyyy ii Cost of new residential house aii iii Date of purchase /construction of new residential house aiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date aiv v Amount of deduction claimed av b Deduction claimed u/s 54B i Date of transfer of original asset bi dd/mm/yyyy ii Cost of new agricultural land bii iii Date of purchase of new agricultural land biii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date biv v Amount of deduction claimed bv [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 55 c Deduction claimed u/s 54D i Date of acquisition of original asset ci dd/mm/yyyy ii Cost of purchase/ construction of new land or building for industrial undertaking cii iii Date of purchase of new land or building ciii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date civ 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 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 iv Amount deposited in Capital Gains Accounts Scheme before due date fiv v Amount of deduction claimed fv g Deduction claimed u/s 54GA i Date of transfer of original asset from urban area gi dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset gii iii Date of purchase/construction of new asset in SEZ giii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date giv v Amount of deduction claimed gv h Deduction claimed u/s 115F (for Non-Resident Indians) i Date of transfer of original foreign exchange asset hi dd/mm/yyyy ii Amount invested in new specified asset or savings certificate hii iii Date of investment hiii dd/mm/yyyy iv Amount of deduction claimed hiv i Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f + 1g + 1h) 1i 2 In case of deduction u/s 54GB, furnish PAN of the company E Set-off of current year capital losses with current year capital gains (excluding amounts included in A 9a & B 13a which is chargeable under DTAA) Sl. Type of Capital Gain Capital Gain of current year (Fill this column only if computed figure is positive) Short term capital loss Long term capital loss Current year‘s capital gains remaining after set off (9=1-2-3-4-5-6-7- 8) 15% 30% applicable rate DTAA rates 10% 20% DTAA rates 1 2 3 4 5 6 7 8 9 i Capital Loss to be set off (Fill this row only, if figure computed is negative) (A3e*+ A4a*+ A8a*) (A5e* + A8b*) (A1e*+A2c* +A4b*+A6g* +A7*+A8c*) A9b (B4e*+B5c* + B7e* +B8c*+ B9c* + B12a*) (B1e*+ B2e*+B3e* +B6c*+ B9f*+ B10e*+ B11*+ B12b*) B13b ii Short term capital gain 15% (A3e*+A4a*+A8a*) iii 30% (A5e*+ A8b*) iv applicable rate (A1e*+A2c*+A4b*+A 6g* +A7*+A8c*) v DTAA rates A9b 56 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] vi Long term capital gain 10% (B4e*+B5c*+ B7e* +B8c*+ B9c*+B12a*) vii 20% (B1e*+ B2e*+B3e*+B6c*+ B9f*+ B10e*+ B11*+ B12b*) viii DTAA rates B13b ix Total loss set off (ii + iii + iv + v + vi + vii+viii) x Loss remaining after set off (i- ix) The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A 9) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B 13) 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 (i) 16/6 to 15/9 (ii) 16/9 to 15/12 (iii) 16/12 to 15/3 (iv) 16/3 to 31/3 (v) 1 Short-term capital gains taxable at the rate of 15% 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 10% Enter value from item 5x of schedule BFLA, if any. 6 Long- term capital gains taxable at the rate of 20% Enter value from item 5xi of schedule BFLA, if any. 7 Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xii of schedule BFLA, if any. NOTE ► Please include the income of the specified persons(spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 57 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. No. ISIN Code Name of the Share/Unit No. of Shares/Units Sale-price per Share/Unit Full value of consideration (Total Sale Value) (4*5) Cost of acquisition without indexation (higher of 8 or 9) Cost of acquisition If the long term capital asset was acquired before 01.02.2018, -Lower of 6 & 11 Fair Market Value per share/unit as on 31st January,2018 Total Fair Market Value of capital asset as per section 55(2)(ac)- (4*10) Expenditure wholly and exclusively in connection with transfer Total deductions (7+12) Balance (6-13) -Item 5 (a) of LTCG Schedule of ITR3 (Col 1) (Col 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 Add rows Total Schedule 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 Sl. No. ISIN Code Name of the Share/Un it No. of Shares/Unit s Sale-price per Share/Unit Full value of consideration (Total Sale Value) (4*5) Cost of acquisition without indexation (higher of 8 or 9) Cost of acquisition If the long term capital asset was acquired before 01.02.2018, - Lower of 6 & 11 Fair Market Value per share/unit as on 31st January,201 8 Total Fair Market Value of capital asset as per section 55(2)(ac)- (4*10) Expenditure wholly and exclusively in connection with transfer Total deductions (7+12) Balance (6-13) -Item 8 (a) of LTCG Schedule of ITR3 (Col 1) (Col 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 Add rows Total 58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 (not exempt u/s. 10(34) and u/s. 10(35)) 1a b Interest, Gross (bi + bii + biii + biv + bv) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co-operative) Society/) bii iii From Income-tax Refund biii iv In the nature of Pass through income/Loss biv v Others bv c Rental income from machinery, plants, buildings, etc., Gross 1c d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) 1d i Aggregate value of sum of money received without consideration di ii In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii iv In case any other property is received without consideration, fair market value of property div v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) 1e Sl. No. Nature Amount 1 Family Pension 2 Rows can be added as required 2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e + 2f related to Sl. No. 1) 2 a Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB 2a b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b i Cash credits u/s 68 bi ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv v Unexplained expenditure etc. u/s 69C bv vi 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 dxviii) 2d i Dividends received by non-resident (not being company) or foreign company chargeable u/s 115A(1)(a)(i) di ii Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) dii iii Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) diii iv Interest referred to in section 194LC - chargeable u/s 115A(1)(a)(iiaa) div v Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) dv vi Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) dvi vii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) dvii viii 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) dviii [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 59 ix Income by way of interest or dividends from bonds or GDRs purchased in foreign currency by non- residents - chargeable u/s 115AC dix x Income by way of dividends from GDRs purchased in foreign currency by residents - chargeable u/s 115ACA dx xi Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) dxi xii 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 dxii xiii Tax on non-residents sportsmen or sports associations chargeable u/s 115BBA dxiii xiv Anonymous Donations in certain cases chargeable u/s 115BBC dxiv xv Income by way of dividend received by specified assessee, being resident, from domestic company exceeding rupees ten lakh chargeable u/s 115BBDA dxv xvi Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF dxvi xvii Income by way of transfer of carbon credits - chargeable u/s 115BBG dxvii xviii Investment Income of a Non-Resident Indian - chargeable u/s 115E dxviii e Pass through income in the nature of income from other sources chargeable at special rates (drop down to be provided) 2e f Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column (2) of table below) 2f Sl. No. Amount of income Item No.1a to 1d & 2 in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b & 2d) A(i) Expenses / Deductions (in case of other than family pension) 3a(i) A(ii) Deduction u/s 57(iia) (in case of family pension only) 3a(ii) b Depreciation (available only if income offered in 1.C of "schedule OS") 3b c Total 3c 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 5 6 Net Income from other sources chargeable at normal applicable rates (1 (after reducing income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA) 6 7 Income from other sources (other than from owning race horses) (2 +6 ) (enter 6 as nil, if negative) 7 8 Income from the activity of owning and maintaining race horses a Receipts 8a b Deductions under section 57 in relation to receipts at 8a only 8b c Amounts not deductible u/s 58 8c d Profits chargeable to tax u/s 59 8d e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10xiii of Schedule CFL) 8e 9 Income under the head ―Income from other 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 Dividend Income u/s 115BBDA 60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) NOTE ► Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head. Schedule CYLA Details of Income after set-off of current years 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 Loss (other than speculation loss or specified business loss) of the current year set off Other sources loss (other than loss from owning race horses) of the current year set off Current year‘s Income remaining after set off 1 2 3 4 5=1-2-3-4 i Loss to be set off (Fill this row only if computed figure is negative) ( 4 of Schedule –HP) (2v of item E of Schedule BP) (6 of Schedule-OS) ii Salaries ( 6 of Schedule S) iii House property ( 4 of Schedule HP) iv Income from Business (excluding speculation profit and income from specified business) or profession (A38 of Schedule BP) v Speculative Income (3ii of item E of schedule BP) vi Specified Business Income (3iii of item E of schedule BP) vii Short-term capital gain taxable @ 15% (9ii of item E of schedule CG) viii Short-term capital gain taxable @ 30% (9iii of item E of schedule CG) ix Short-term capital gain taxable at applicable rates (9iv of item E of schedule CG) x Short-term capital gain taxable at special rates in India as per DTAA (9v of item E of schedule CG) xi Long term capital gain taxable @ 10% (9vi of item E of schedule CG) xii Long term capital gain taxable @ 20% (9vii of item E of schedule CG) xiii Long term capital gains taxable at special rates in India as per DTAA (9viii of item E of schedule CG) xiv Net income from other sources chargeable at normal applicable rates (6 of schedule OS) xv Profit from the activity of owning and maintaining race horses (8e of schedule OS) xvi Income from other sources taxable at special rates in India as per DTAA (2f of schedule OS) xvii Total loss set off xviii Loss remaining after set-off (i – xvii) Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years BROUGHT FORWARD LOSS ADJUSTMENT Sl. 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) iv Speculation Income (5v of schedule CYLA) (B/f normal business or speculation loss) v Specified Business Income (5vi of schedule CYLA) (B/f normal business or specified business loss) vi Short-term capital gain taxable @ 15% (5vii of schedule CYLA) (B/f short-term capital loss) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 61 vii Short-term capital gain taxable @ 30% (5viii of schedule CYLA) (B/f short-term capital loss) viii Short-term capital gain taxable at applicable rates (5ix of schedule CYLA) (B/f short-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) x Long-term capital gain taxable @ 10% (5xi of schedule CYLA) (B/f short-term or long- term capital loss) xi Long term capital gain taxable @ 20% (5xii of schedule CYLA) (B/f short-term or long- term capital loss) xii Long term capital gains taxable at special rates in India as per DTAA (5xiii of schedule CYLA) (B/f short-term or long- term capital loss) xiii Net income from other sources chargeable at normal applicable rates (5xiv of schedule CYLA) xiv Profit from owning and maintaining race horses (5xv of schedule CYLA) (B/f loss from horse races) xv Income from other sources income taxable at special rates in India as per DTAA (5xvi of schedule CYLA) xvi Total of brought forward loss set off (2ii + 2iii + 2iv + 2v + 2vi + 2vii +2viii + 2ix + 2x + 2xi + 2xii + 2xiv) xvii Current year‘s income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi +5xii + 5xiii+ 5xiv + 5xv) 62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule CFL Details of Losses to be carried forward to future years CARRY FORWARD OF LOSS Sl. No. Assessment Year Date of Filing (DD/MM/YY YY) House property loss Loss from business other than loss from speculative business and specified business Loss from speculative business Loss from specified business Short-term capital loss Long-term Capital loss Loss from owning and maintaining race horses Normal PTI Total (8c=8a+8b) Normal PTI Total (9c=9a+9b) Normal PTI Total (4c=4a+4b) 1 2 3 4a 4b 4c 5 6 7 8a 8b 8c 9a 9b 9c 10 i 2010-11 ii 2011-12 iii 2012-13 iv 2013-14 v 2014-15 vi 2015-16 vii 2016-17 viii 2017-18 ix 2018-19 x 2019-20 xi Total of earlier year losses b/f xii Adjustment of above losses in Schedule BFLA (2ii of schedule BFLA) (2iii of schedule BFLA) (2iv of schedule BFLA) (2v of schedule BFLA) (2xii of schedule BFLA) xiii 2020-21(Current year losses to be carried forward) (2xviii of schedule CYLA) (3xviii of schedule CYLA) (B43 of schedule BP, if –ve) (C49 of schedule BP, if –ve) (2x+3x+4x) of item E of schedule CG) (( 6x+7x) of item E of schedule CG) (8e of schedule OS, if –ve) xiv Total loss Carried forward to future years [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 63 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 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) (4) (5) (6) (7) (8) i Current Assessment Year ii iii iv v Total (3xvi of BFLA) (4xvi of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit Sl. No. ICDS Amount (+) or (-) (i) (ii) (iii) I Accounting Policies II Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) III Construction Contracts IV Revenue Recognition V Tangible Fixed Assets VI Changes in Foreign Exchange Rates VII Government Grants VIII Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) IX Borrowing Costs X Provisions, Contingent Liabilities and Contingent Assets 11a. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if positive) 11b. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if negative) Schedule 10AA Deduction under section 10AA DEDUCTION U/S 10AA Deductions in respect of units located in Special Economic Zone Sl Undertaking Assessment year in which unit begins to manufacture/produce/provide services Sl Amount of deduction a Undertaking No.1 a (item 17 of Annexure A of Form 56F for Undertaking 1) b Undertaking No.2 b (item 17 of Annexure A of Form 56F for Undertaking 2) c Total deduction under section 10AA (a + b) (In case deduction is claimed u/s 10AA, please fill sl no "B" of schedule DI) c 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 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 Eligible Amount of donation 64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Donation in cash Donation in other mode Total Donation i ii iii Total C Donations entitled for 100% deduction subject to qualifying limit 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 iii Total D Donations entitled for 50% deduction subject to qualifying limit 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 iii Total E Total donations (Aiii + Biii + Ciii + Diii) Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] 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 iii Total Schedule 80-IA a Deduction in respect of profits of an undertaking referred to in section 80- IA(4)(ii) [Telecommunication services] a1 Undertaking No. 1 (item 30 of Form 10CCB of the undertaking) a2 Undertaking No. 2 (item 30 of Form 10CCB of the undertaking) b Deduction in respect of profits of an undertaking referred to in section 80- IA(4)(iii) [Industrial park and SEZs] b1 Undertaking No. 1 (item 30 of Form 10CCB of the undertaking) b2 Undertaking No. 2 (item 30 of Form 10CCB of the undertaking) c Deduction in respect of profits of an undertaking referred to in section 80- IA(4)(iv) [Power] c1 Undertaking No. 1 (item 30 of Form 10CCB of the undertaking) c2 Undertaking No. 2 (item 30 of Form 10CCB of the undertaking) d Deduction in respect of profits of an undertaking referred to in section 80- IA(4)(v) [Revival of power generating plant] and deduction in respect of profits of an undertaking referred to in section 80-IA(4)(vi) [Cross-country natural gas distribution network] d1 Undertaking No. 1 (item 30 of Form 10CCB of the undertaking) d2 Undertaking No. 2 (item 30 of Form 10CCB of the undertaking) e Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1 + c2+ d1 + d2) e Schedule 80-IB Deductions under section 80-IB a Deduction in respect of industrial undertaking located in Jammu & Kashmir or Ladakh [Section 80-IB(4)] a1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) b Deduction in respect of industrial undertaking located in industrially backward states specified in Eighth Schedule [Section 80-IB(4)] 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 respect of industrial undertaking located in c1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 65 industrially backward districts [Section 80-IB(5)] c2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) d Deduction in the case of multiplex theatre [Section 80- IB(7A)] d1 Undertaking no. 1 (10(v) of Form 10CCBA of the undertaking) d2 Undertaking no. 2 (10(v) of Form 10CCBA of the undertaking) e Deduction in the case of convention centre [Section 80- IB(7B)] e1 Undertaking no. 1 (10(v) of Form 10CCBB of the undertaking) e2 Undertaking no. 2 (10(v) of Form 10CCBB of the undertaking) f Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] f1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) f2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) g Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] g1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) g2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) h Deduction in the case of an undertaking operating a cold chain facility [Section 80-IB(11)] h1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) h2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) i 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)] i1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) i2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) j Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] j1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) j2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) k Deduction in the case of an undertaking engaged in operating and maintaining a rural hospital [Section 80- IB(11B)] k1 Undertaking no. 1 (11(v) of From 10CCBC) k2 Undertaking no. 2 (11(v) of From 10CCBC) l Deduction in the case of an undertaking engaged in operating and maintaining a hospital in any area, other than excluded area [Section 80-IB(11C) l1 Undertaking no. 1 (11(d) of From 10CCBD) l2 Undertaking no. 2 (11(d) of From 10CCBD) m Total deduction under section 80-IB (Total of a1 to l2) m Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE DEDUCTION U/S 80-IC a Deduction in respect of undertaking located in Sikkim a1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) b Deduction in respect of undertaking located in Himachal Pradesh 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 respect of undertaking located in Uttaranchal c1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) c1 Undertaking no. 2 (30 of Form 10CCB of the undertaking) d Deduction in respect of undertaking located in North-East da Assam da1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) da2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) db Arunachal Pradesh db1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) db2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dc Manipur dc1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dc2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dd Mizoram dd1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dd2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) de Meghalaya de1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) de2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) df Nagaland df1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) df2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dg Tripura dg1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dg2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dh Total deduction for undertakings located in North-east (total of da1 to dg2) dh e Total deduction under section 80-IC or 80-IE (a + d + c + dh) e 66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUCTIONS 1 Part B- Deduction in respect of certain payments Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 30.06.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? (If yes, please fill sl no "A" of schedule DI)  Yes  No a 80C b 80CCC c 80CCD(1) d 80CCD(1B) e 80CCD(2) f 80D g 80DD h 80DDB i 80E j 80EE k 80EEA l 80EEB m 80G n 80GG o 80GGC Total Deduction under Part B (total of a to o ) 1 2 Part C- Deduction in respect of certain incomes p 80-IA (e of Schedule 80-IA) q 80-IAB r 80-IB (m of Schedule 80-IB) s 80-IBA t 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE) u 80JJA v 80JJAA w 80QQB x 80RRB 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 Total Deduction under Part CA and D (total of i, ii and iii) 3 4 Total deductions under Chapter VI-A (1 + 2 + 3) 4 Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC 1 Total Income as per item 14 of PART-B-TI 1 2 Adjustment as per section 115JC(2) a Deduction claimed under any section included in Chapter VI- A under the heading ―C.—Deductions in respect of certain incomes‖ 2a b Deduction claimed u/s 10AA 2b c Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed 2c d Total Adjustment (2a+ 2b+ 2c) 2d 3 Adjusted Total Income under section 115JC(1) (1+2d) 3 4 Tax payable under section 115JC [18.5% of (3)] (if 3 is greater than Rs. 20 lakhs) 4 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 67 Schedule AMTC Computation of tax credit under section 115JD 1 Tax under section 115JC in assessment year 2020-21 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2020-21 (2i of Part-B-TTI) 2 3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] 3 4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward) S. No. Assessment Year (A) AMT Credit AMT Credit Utilised during the Current Assessment Year (C) Balance AMT Credit Carried Forward (D)= (B3) –(C) Gross (B1) Set-off in earlier assessment years (B2) Balance brought forward to the current assessment year (B3) = (B1) – (B2) i 2013-14 ii 2014-15 iii 2015-16 iv 2016-17 v 2017-18 vi 2018-19 vii 2019-20 viii Current AY (enter 1 -2, if 1>2 else enter 0) ix Total 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 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 Income chargeable to tax at special rates (please see instructions for rate of tax) .SPECIAL RATE Sl 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) 2 111A or Section 115AD(1)(b)(ii)-Proviso (STCG on shares units on  15 (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 proviso (LTCG on listed securities/ units without indexation)  10 (part of 5x of schedule BFLA) 5 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)  10 (part of 5x of schedule BFLA) 6 115AC (LTCG for non-resident on bonds/GDR)  10 (part of 5x of schedule BFLA) 7 115AC (Income of non-resident from bonds or GDR purchased in foreign currency)  10 (part of 2dix of schedule OS) 8 115ACA (LTCG for an employee of specified company on GDR)  10 (part of 5x of schedule BFLA) 9 115AD (LTCG for FIIs on securities)  10 (part of 5x of schedule BFLA) 10 115E (LTCG for non-resident indian on specified asset)  10 (part of 5x of schedule BFLA) 11 112 (LTCG on others)  20 (5xi of schedule BFLA) 12 112A or section 115AD(1)(b)(iii)-proviso (LTCG on sale of shares or units on which STT is paid)  10 (B5f and B8f of schedule CG) 13 STCG Chargeable at special rates in India as per DTAA  (part of 5ix of schedule BFLA) 14 LTCG Chargeable at special rates in India as per DTAA  (part of 5xii of schedule BFLA) 15 115BB (Winnings from lotteries, puzzles, races, games etc.)  30 (2a of schedule OS) 16 115BBDA (Dividend income from domestic company exceeding Rs.10lakh)  10 (2dxv of schedule OS) 17 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 (2b of schedule OS) 18 115BBF (Tax on income from patent) A Income under head business or profession  10 (3e of schedule BP) B Income under head other sources  10 (2dxvi of schedule OS) 19 115BBG (Tax on income from transfer of carbon credits) 68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A Income under head business or profession  10 (3f of schedule BP) B Income under head other sources  10 (2dxvii of schedule OS) 20 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from Royalty)  10 (part of 2dviii of schedule OS) 21 Income from other sources chargeable at special rates in India as per DTAA  (part of 2f of schedule OS) 22 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%  (part of 5vi of schedule BFLA) 23 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%  (part of 5vii of schedule BFLA) 24 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s. 112A  (part of 5x of schedule BFLA) 25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s. other than section 112A (part of 5ix of schedule BFLA 26 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%  (part of 5xi of schedule BFLA) 27 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) Total Schedule IF Information regarding partnership firms in which you are partner FIRMS IN WHICH PARTNER Number of firms in which you are 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 Capital balance on 31st March in the firm i ii 1 2 3 4 Total Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) EXEMPT INCOME 1 Interest income 1 2 Dividend income from domestic company (amount not exceeding Rs. 10 lakh) 2 3 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) I ii Expenditure incurred on agriculture Ii 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 (from Sl. No. 39 of Sch. BP) iv v Net Agricultural income for the year (i – ii – iii+iv) (enter nil if loss) 3 vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill up details separately for each agricultural land) a Name of district along with pin code in which agricultural land is located b Measurement of agricultural land in Acre c Whether the agricultural land is owned or held on lease (drop down to be provided) d Whether the agricultural land is irrigated or rain-fed (drop down to be provided) 4 Other exempt income (including exempt income of minor child) (please specify) 4 5 Income not chargeable to tax as per DTAA 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 not chargeable to tax 5 6 Pass through income not chargeable to tax (Schedule PTI) 6 7 Total (1+2+3+4+5+6) 7 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 69 Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB PASS THROUGH INCO ME Sl. Investm ent entity covered by section 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 Incom e/ Loss 9=7-8 TDS on such amount, if any (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (drop down to be provided ) i House property ii Capital Gains a Short term a1 Section 111A a2 others b Long term b1 Section 112A b2 Sections other than 112A iii Other Sources a Dividend (referred to in section 115-O) 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 a2 Others B Long term b1 Section 112A b2 Sections other than 112A iii Other Sources 1 Dividend (referred to in section 115-O) 2 Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ………….. c u/s ………… NOTE ► Please refer to the instructions for filling out this schedule. Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) 1 Amount of primary adjustment on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time 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 4 Net tax payable (2d-3) 5 Date(s) of deposit of tax on secondary adjustments as per section 92CE(2A) Date 1 Date 2 Date 3 Date 4 Date 5 Date 6 (DD/MM/Y YYY) (DD/MM/YYYY ) (DD/MM/YYY Y) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) 6 Name of Bank and Branch 7 BSR Code 8 Serial number of challan 9 Amount deposited 70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) INCOME FROM OUTSIDE INDIA Sl. Country Code Taxpayer Identification Number Sl. Head of income Income from outside India (included in PART B-TI) Tax paid outside India Tax payable on such income under normal provisions in India Tax relief available in India (e)= (c) or (d) whichever is lower Relevant article of DTAA if relief claimed u/s 90 or 90A (a) (b) (c) (d) (e) (f) 1 i Salary ii House Property iii Business or Profession iv Capital Gains v Other sources Total i Salary 2 ii House Property iii Business or Profession iv Capital Gains v Other sources Total NOTE ► Please refer to the instructions for filling out this schedule. Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) TAX RELIEF FOR TAX PAID OUTSIDE INDIA 1 Details of Tax relief claimed Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) Total tax relief available (total of (e) of Schedule FSI in respect of each country) Section under which relief claimed (specify 90, 90A or 91) (a) (b) (c) (d) (e) Total 2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4 Yes/No a Amount of tax refunded b Assessment year in which tax relief allowed in India NOTE ► Please refer to the instructions for filling out this schedule. Schedule FA Details of Foreign Assets and Income from any source outside India DETAILS OF FOREIGN ASSETS A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the relevant accounting period) 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) A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the relevant accounting period [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 71 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) A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the relevant accounting period Sl No Country name Country code Name of entity Addres s of entity ZIP code Nature of entity Date of acquiring the interest Initial value of the investme nt Peak value of investment during the period Closing value Total gross amount paid/credited with respect to the holding during the period Total gross proceeds from sale or redemption of investment during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (i) (ii) A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the relevant accounting period Sl No Country name Country 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) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the relevant accounting period Sl No Country Name and code Zip Code Nature of entity Name and Address of the Entity Nature of Interest- Direct/ Beneficial owner/ Beneficiary Date since held Total Investment (at cost) (in rupees) Income accrued from such Interest Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) 2(a) 2(b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) C Details of Immovable Property held (including any beneficial interest) at any time during the relevant accounting period Sl No Country Name and code ZIP Code Addre ss of the Prope rty Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisition Total Investment (at cost) (in rupees) Income derived from the property 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) D Details of any other Capital Asset held (including any beneficial interest) at any time during the relevant accounting period 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 Amou nt 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 relevant accounting period and which has not been included in A to D above. Sl No Name of the Institution in which the account is held Addr ess of the Instit ution Count ry 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) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor Sl No Country ZIP Name Name Name and Name and Date Whether If (8) is yes, If (8) is yes, Income offered in this return 72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Name and code Code and address of the trust and address of trustees address of Settlor address of Beneficiaries since position held income derived is taxable in your hands? Income derived from the trust Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession Sl No Country Name and code ZIP Code Name and address of the person from whom derived Income derived Nature of income Whether taxable in your hands? If (6) is yes, Income offered in this return Amo unt Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (i) (ii) NOTE ► Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in India on a business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not mandatory to be reported in this schedule if no income is derived from that asset during the current previous year. Schedule 5A Information regarding apportionment of income between spouses governed by Portuguese Civil Code Name of the spouse PAN/Aadhaar No. of the spouse Heads of Income Receipts received under the head Amount apportioned in the hands of the spouse Amount of TDS deducted on income at (ii) 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.50 lakh) 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 association of persons (AOP) as a partner or member thereof Sl. No. Name and address of the firm(s)/ AOP(s) PAN of the firm/ AOP Assessee‘s investment in the firm/ AOP on cost basis (1) (2) (3) (4) (i) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 73 (ii) D Liabilities in relation to Assets at (A + B + C) NOTE ► Please refer to instructions for filling out this schedule. Schedule DI Details of Investment A) Investment/ Deposit/ Payments for the purpose of claiming deduction under Chapter VIA Section Eligible amount of deduction during FY 2019-20 (As per Schedule VIA- Part B- Deductions in respect of certain payments) Deduction attributable to investment/expenditure made between 01.04.2020 to 30.06.2020 (1) (2) (3) 80C 80CCC 80CCD(1) 80CCD(1B) 80CCD(2) 80D 80DD 80DDB 80E 80EE 80EEA 80EEB 80G 80GG 80GGC Total B) Eligible Amount of deduction u/s. 10AA Undertaking as per schedule 10AA Amount of deduction as per schedule 10AA Date of letter of approval issued in accordance with the provisions of the SEZ Act, 2005 Is this the first year of claiming deduction u/s 10AA AND whether conditions have been complied between 01.04.2020 to 30.06.2020 [Yes/ No] (1) (2) (3) (4) Undertaking 1 Undertaking 2 Undertaking 3 Total C) Payment/Acquisition/Purchase/Construction for the purpose of claiming deduction u/s 54 to 54GB Long Term Capital Gain Section Amount utilised out of Capital Gains account (As per Sl. No B11a of Schedule CG) Amount utilised between 01.04.2020 to 30.06.2020 (1) (2) (3) 54 54B 54D 54F 54G 54GA 54GB Total Short Term Capital Gain Section Amount utilised out of Capital Gains account (As per Sl. No A7a of Schedule CG) Amount utilised between 01.04.2020 to 30.06.2020 (1) (2) (3) 54B 54D 54G 54GA Total 74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 PART-B Part B – TI Computation of total income TOTAL INCOME 1 Salaries (6of Schedule S) 1 2 Income from house property (4 of 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 (A38 of 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 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 @ 15% (9ii of item E of schedule CG) ai ii Short-term chargeable @ 30% (9iii of item E of schedule CG) aii iii Short-term chargeable at applicable rate (9iv of item E of schedule CG) aiii iv Short-term chargeable at special rates in India as per DTAA (9v of item E of Schedule CG) aiv v Total Short-term (ai + aii + aiii+aiv) (enter nil if loss) 4av b Long-term i Long-term chargeable @ 10% (9vi of item E of schedule CG) bi ii Long-term chargeable @ 20% (9vii of item E of schedule CG) bii iii Long-term chargeable at special rates in India as per DTAA (9viii of item E of schedule CG) biii iv Total Long-term (bi + bii+biii) (enter nil if loss) 4biv c Total capital gains (4av+4biv) (enter nil if loss) 4c 5 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) 5a b Income chargeable to tax at special rates (2 of Schedule OS) 5b c Income from the activity of owning and maintaining race horses ( 8e of Schedule OS) (enter nil if loss) 5c d Total (5a + 5b + 5c) (enter nil if loss) 5d 6 Total of head wise income (1 + 2 + 3v +4c +5d) 6 7 Losses of current year to be set off against 6 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) 7 8 Balance after set off current year losses (6 – 7) (total of serial number (ii) to (xv) column 5 of Schedule CYLA+5b+3iv) 8 9 Brought forward losses to be set off against 8 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA) 9 10 Gross Total income (8-9) (also total of serial no (i) to (xiv) of column 5 of Schedule BFLA+ 5b+ 3iv) 10 11 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 10 11 12 Deductions under Chapter VI-A a Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and limited upto (total of i,ii,iii,iv,v,viii,xiii,xiv) of column 5 of BFLA] 12a [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 75 b Part-C of Chapter VI-A [(2 of Schedule VI-A and limited upto iii5 of BFLA] 12b c Total (12a + 12b) [limited upto (10-11)] 12c 13 Deduction u/s 10AA (c of Sch. 10AA) 13 14 Total income (10 - 12c - 13) 14 15 Income which is included in 14 and chargeable to tax at special rates (total of (i) of schedule SI) 15 16 Net agricultural income/ any other income for rate purpose ( 3 of Schedule EI) 16 17 Aggregate income (14-15+16)[applicable if (14-15) exceeds maximum amount not chargeable to tax] 17 18 Losses of current year to be carried forward (total of row xiv 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 COMPUTATION 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 i @ 25% of 17(ii) of Schedule SI 2gi ii @10% or 15%, as applicable of 2(ii),3(ii), 9(ii), 12(ii), 22(ii), 24(ii) of Schedule SI 2gii iii On [(2f) – (17(ii),2(ii),3(ii), 9(ii), 12(ii), 22(ii), 24(ii) of Schedule SI)]] 2giii iv Total (i + ii+iii) 2giv H Health and Education Cess @ 4% on (2f + 2giii) 2h I Gross tax liability (2f + 2giv + 2h) 2i 3 Gross tax payable (higher of 1d and 2i) 3 4 Credit under section 115JD of tax paid in earlier years (applicable if 2i is more than 1d) (5 of Schedule AMTC) 4 5 Tax payable after credit under section 115JD (3 - 4) 5 6 Tax relief a Section 89 (Please ensure to submit Form 10E to claim this relief) 6a b Section 90/ 90A ( 2 of Schedule TR) 6b c Section 91 ( 3 of Schedule TR) 6c d Total (6a + 6b+ 6c) 6d 7 Net tax liability (5 - 6d) (enter zero if negative) 7 8 Interest and fee payable a Interest for default in furnishing the return (section 234A) 8a b Interest for default in payment of advance tax (section 234B) 8b C Interest for deferment of advance tax (section 234C) 8c d Fee for default in furnishing return of income (section 234F) 8d e Total Interest and Fee Payable (8a+8b+8c+8d) 8e 9 Aggregate liability (7 + 8e) 9 TAXES PAID 10 Taxes Paid a Advance Tax (from column 5 of 17A) 10a b TDS (total of column 5 of 18B and column 9 of 17C) 10b c TCS (column 7 of17D) 10c d Self-Assessment Tax (from column 5 of 17A) 10d e Total Taxes Paid (10a+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) (Refund, if any, will be directly credited into the bank account) 12 76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] BANK ACCOUNT 13 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 i. 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 Indicate the account in which you prefer to get your refund credited, if any (tick one account  ) I Ii Note: 1) Minimum one account should be selected for refund credit 2) In case of refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the return Rows can be added as required ii. b) Non- residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account: Sl. 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 ]  Yes  No 15 If the return has been prepared by a Tax Return Preparer (TRP) give further details below: Identification No. of TRP Name of TRP Counter Signature of TRP If TRP is entitled for any reimbursement from the Government, amount thereof 16 17 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax ADVANCE/ SELF ASSESSMENT TAX Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (1) (2) (3) (4) (5) i ii iii iv NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)] TDS ON SALARY Sl No Tax Deduction Account Number (TAN) of the Employer Name of the Employer Income chargeable under Salaries Total tax deducted (1) (2) (3) (4) (5) I II NOTE ► Please enter total of column 5 in 10b of Part B-TTI C Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C furnished by Deductor(s) ] [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 77 D Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] TDS ON OTHER INCOME Sl. No . Tax Deduction and Tax Collection Account Number of the Collector Name of the Collector Unclaimed TCS brought forward (b/f) TCS of the current fin. year Amount out of (5) or (6) being claimed this Year (only if corresponding income is being offered for tax this year) Amount out of (5) or (6) being carried forward Fin. Year in which collected Amount b/f (1) (2) (3) (4) (5) (6) (7) (8) i ii NOTE ► Please enter total of column (7) in 10c of Part B-TTI VERIFICATION I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as ___________ (drop down to be provided) and I am also competent to make this return and verify it. I am holding permanent account number (if allotted) (Please see instruction). I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable in a case where return is furnished under section 92CD) Date Sign here  Sl No TDS credit relating to self /other person [spouse as per section 5A/other person as per rule 37BA(2)] PAN/Aad haar No. of Other Person (if TDS credit related to other person) TAN of the Deductor/ PAN/ Aadhaar No. of Tenant/ Buyer Unclaimed TDS brought forward (b/f) TDS of the current Financial Year (TDS Deducted during the FY 2019-20) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year) Corresponding Receipt offered TDS credit being carried forward Fin. Year in which deducted TDS b/f Deducted in own hands Deducted in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) Claimed 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) (5) (6) (7) (8) (9) (10) (11) (12) (13) Income TDS Income TDS PAN/ Aadha ar No. i NOTE ►Please enter total of column 9 in10b of Part B- TTI 78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] FORM ITR-4 SUGAM INDIAN INCOME TAX RETURN [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.50 lakh and having income from business and profession which is computed under sections 44AD, 44ADA or 44AE] [Not for an individual who is either Director in a company or has invested in unlisted equity shares] (Please refer instructions for eligibility) Assessment Year 2 0 2 0 - 2 1 PART A GENERAL INFORMATION (A1) First Name (A2) Middle Name (A3) Last Name (A4) Permanent Account Number (A5) Date of Birth/Formation (DD/MM/YYYY) (A6) Flat/Door/Block No. (A7) Name of Premises/ Building/ Village (A8) Road/Street/Post Office (A9) Area/Locality (A10) Town/City/District (A11) State (A12) Country (A13) PIN Code/ZIP Code (A14) Aadhaar Number (12 digits)/ Aadhaar Enrolment Id (28 digits) (if eligible for Aadhaar No.) (A15) Status Individual  HUF  Firm (other than LLP)  (A16) Residential/Office Phone Number with STD code/ Mobile No.1 (A17) Mobile No. 2 (A18) Email Address-1 (self) Email Address -2 (A19) Nature of employment -  Central Govt.  State Govt.  Public Sector Undertaking  Pensioners  Others  Not Applicable (e.g. Family Pension etc.) (A20) Filed u/s (Tick) [Please see instruction]-  139(1)-On or before due date,  139(4)-After due date,  139(5)-Revised Return,  119(2)(b)- After Condonation of delay Or Filed in response to notice u/s  139(9)  142(1)  148 153A  153C (A21)If revised/defective then enter Receipt No. and Date of filing of original return (DD/MM/YYYY) / / (A22)If filed in response to notice u/s 139(9) /142(1)/148/153A/153C or order u/s 119(2)(b)- enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order / / Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? (Not applicable in case of firm) - If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) Amount (Rs) (If Yes) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign country for yourself or for any other person? (Yes/ No) Amount (Rs) (If Yes) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Amount (Rs) (If Yes) (A23) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, please furnish following information - (1) Name of the representative (2) Capacity of the representative (3) Address of the representative (4) Permanent Account Number (PAN)/ Aadhaar No. of the representative PART B GROSS TOTAL INCOME Whole- Rupee(₹) only B1 Income from Business & Profession (NOTE-Enter value from E8 of Schedule BP) B1 B2 i Gross Salary (ia+ib+ic)_ i SALARY / PENSION a Salary as per section 17(1) ia b Value of perquisites as per section 17(2) ib c Profit in lieu of salary as per section 17(3) ic ii Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility) [Ensure that it is included in salary income u/s 17(1)/17(2)/17(3)] ii iii Net Salary (i – ii) iii iv Deductions u/s 16 (iva + ivb+ivc) iv a Standard deduction u/s 16(ia) iva b Entertainment allowance u/s 16(ii) ivb c Professional tax u/s 16(iii) ivc v Income chargeable under the head ‗Salaries‘ (iii – iv) (NOTE- Ensure to Fill “Sch TDS1” ) B2 B3 Tick applicable option Self Occupied  Let Out  Deemed Let Out  HOU SE i Gross rent received/ receivable/ lettable value during the year i ii Tax paid to local authorities ii iii Annual Value (i – ii) iii [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 79 PART D – TAX COMPUTATIONS AND TAX STATUS D1 Tax payable on total income (C20) D1 D2 Rebate on 87A D2 D3 Tax payable after Rebate (D1-D2) D3 D4 Health and Education Cess @ 4% on (D3) D4 D5 Total Tax, and Cess ( D3+D4) D5 D6 Relief u/s 89 (Please ensure to submit Form 10E to claim this relief) D6 D7 Balance Tax after Relief (D5 – D6) D7 D8 Total Interest u/s 234A D8 D9 Total Interest u/s 234B D9 D10 Total Interest u/s 234C D10 D11 Fee u/s 234F D11 D12 Total Tax, Fee and Interest (D7 + D8 + D9 + D10 + D11) D12 D13 Total Advance Tax Paid D13 D14 Total Self-Assessment Tax Paid D14 D15 Total TDS Claimed (total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2) D15 D16 Total TCS Collected (total of column (5) of Schedule-TCS) D16 D17 Total Taxes Paid (D13 + D14 + D15 +D16) D17 D18 Amount payable (D12 – D17, If D12 > D17) D18 D19 Refund (D17 – D12, If D17 > D12) D19 D20 Exempt income only for reporting purposes (If agricultural income is more than Rs.5,000/-, use ITR 3/5) (Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section) D20 iv 30% of Annual Value iv v Interest payable on borrowed capital v vi Arrears/Unrealized Rent received during the year Less 30% vi vii Income chargeable under the head ‗House Property‘ (iii – iv – v) + vi (If loss, put the figure in negative) Note:-Maximum loss from house property that can be set-off is INR 2, 00,000. To avail the benefit of carry forward and set of loss, please use ITR -3/5. B3 B4 Income from Other Sources (drop down to be provided in e-filing utility specifying nature of income) NOTE- Fill ―Sch TDS2‖ if applicable. B4 Less: Deduction u/s 57(iia) (in case of family pension only) B5 Gross Total Income (B1+B2+B3+B4) To avail the benefit of carry forward and set of loss, please use ITR -3/5. B5 PART C–DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to instructions for Deductions limits as per Income-tax Act) Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 30.06.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? [Yes/No] (If yes, please fill schedule DI) C1 80C C2 80CCC C3 80CCD (1) C4 80CCD(1B) C5 80CCD(2) C6 80D Details to be filled in drop down to be provided in e- filing utility C7 80DD Details to be filled in drop down to be provided in e- filing utility C8 80DDB Details to be filled in drop down to be provided in e- filing utility C9 80E C10 80EE C11 80EEA C12 80EEB C13 80G Details to be filled in drop down to be provided in e- filing utility C14 80GG C15 80GGC C16 80TTA C17 80TTB C18 80U Details to be filled in the drop down to be provided in e-filing utility C19 Total deductions (Add items C1 to C18) C19 C20 Taxable Total Income (B5 - C19 ) C20 19 80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] BANK ACCOUNT D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) Sl. IFS Code of the Bank Name of the Bank Account Number Select Account for Refund Credit i ii 1. Minimum one account should be selected for refund credit. 2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the return SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD S. No. Name of Business Business code Description (i) E1 Gross Turnover or Gross Receipts a Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date E1a b Any other mode E1b E2 Presumptive Income under section 44AD a 6% of E1a or the amount claimed to have been earned, whichever is higher E2a b 8% of E1b or the amount claimed to have been earned, whichever is higher E2b c Total (a + b) E2c NOTE—If Income is less than the above percentage of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA S. No. Name of Business Business code Description (i) E3 Gross Receipts E3 E4 Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned, whichever is higher NOTE—If Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB & other ITR as applicable has to be filed E4 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE S. No. Name of Business Business code Description (i) Registration No. of goods carriage Whether owned/ leased/ hired Tonnage capacity of goods carriage (in MT) Number of months for which goods carriage was owned/ leased/hired by assessee Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (i) (1) (2) (3) (4) (5) (a) (b) Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles) ` E5 Presumptive Income from Goods Carriage under section 44AE [total of column (5)] NOTE—If the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time exceed 10 then other ITR, as applicable, has to be filed E5 E6 Salary and interest paid to the partners NOTE – This is to be filled up only by firms E6 E7 Presumptive Income u/s 44AE (E5-E6) E7 E8 Income chargeable under the head ‗Business or Profession‘ (E2c+E4+E7 ) E8 INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST Note – Please furnish the information below for each GSTIN No. separately E9 GSTIN No(s). E9 E10 Annual value of outward supplies as per the GST returns filed E10 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 81 FINANCIAL PARTICULARS OF THE BUSINESS Note—For E11 to E25 furnish the information as on 31st day of March, 2020 E11 Partners/ Members own capital E11 E12 Secured loans E12 E13 Unsecured loans E13 E14 Advances E14 E15 Sundry creditors E15 E16 Other liabilities E16 E17 Total capital and liabilities (E11+E12+E13+E14+E15+E16) E17 E18 Fixed assets E18 E19 Inventories E19 E20 Sundry debtors E20 E21 Balance with banks E21 E22 Cash-in-hand E22 E23 Loans and advances E23 E24 Other assets E24 E25 Total assets (E18+E19+E20+E21+E22+E23+E24) E25 NOTE ► Please refer to instructions for filling out this schedule (E15, E19, E20, E22 are mandatory and others if available) SCHEDULE IT DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS BSR Code Date of Deposit (DD/MM/YYYY) Challan No. Tax paid Col (1) Col (2) Col (3) Col (4) R1 R2 R3 NOTE ► Enter the totals of Advance tax and Self-Assessment tax in D13& D14 Schedule TCS Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)] Sl No Tax Collection Account Number of the Collector Name of the Collector Details of amount paid as mentioned in Form 26AS Tax Collected Amount out of (4) being claimed (1) Col (1) Col (2) Col (3) Col (4) Col (5) I Ii NOTE ► Please enter total of column (5) of Schedule-TCS in D16 SCHEDULE TDS1 DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Employer(s)] TAN Name of the Employer Income under Salary Tax deducted Col (1) Col (2) Col (3) Col (4) S1 S2 S3 NOTE► Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule-TDS2 in D15 SCHEDULE TDS2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form 16 A issued or Form 16C furnished by Deductor(s)] Sl. No. TAN of the Deductor/ PAN/ Aadhaar No. of Tenant Unclaimed TDS brought forward (b/f) TDS of the current Fin. Year TDS credit being claimed this Year (only if corresponding receipt is being offered for tax this year) Corresponding Receipt offered TDS credit being carried forward Fin. Year in which deducted TDS b/f TDS Deducted TDS Claimed Gross Amount Head of Income (1) (2) (3) (4) (5) (6) (7) (8) (9) i ii NOTE ►Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15 82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule DI - Details of Investment Investment/ Deposit/ Payments for the purpose of claiming deduction under Chapter VIA Section Eligible amount of deduction during FY 2019-20 (As per Part C- Deductions and taxable total income) Deduction attributable to investment/expenditure made between 01.04.2020 to 30.06.2020 (Out of Col No.2) (1) (ii) (2) (3) 80C 80CCC 80CCD(1) 80CCD(1B) 80CCD(2) 80D 80DD 80DDB 80E 80EE 80EEA 80EEB 80G 80GG 80GGC Total VERIFICATION I, ____________________________________________son/ daughter of __________________________________ solemnly declare that to the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as ___________ (drop down to be provided in e-filing utility) and I am also competent to make this return and verify it. I am holding permanent account number . (Please see instruction) Place: Date : Signature here  If the return has been prepared by a Tax Return Preparer (TRP) give further details as below: TRP PIN (10 Digit) Name of TRP Counter Signature of TRP Amount to be paid to TRP [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 83 FORM ITR-5 INDIAN INCOME TAX RETURN [For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7] (Please see Rule 12 of the Income-tax Rules,1962) (Please refer instructions) Assessment Year 2 0 2 0 - 2 1 Part A-GEN GENERAL PERSONAL INFORMATION Name PAN Is there any change in the name? If yes, please furnish the old name Limited Liability Partnership Identification Number (LLPIN) issued by MCA, if applicable Flat/Door/Block No Name of Premises/Building/Village Date of formation (DDMMYYYY) Date of commencement of business (DD/MM/YYYY) Road/Street/Post Office Area/Locality 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 credit 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),  Town/City/District State Pin code/Zip code Country Office Phone Number with STD code/ Mobile No. 1 Mobile No. 2 Email Address -1 Email Address -2 FILING STATUS (a ) Filed u/s (Tick) [Please see instruction] 139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return, 92CD-Modified return, 119(2)(b)- after condonation of delay. Or Filed in response to notice u/s  139(9),  142(1),  148,  153A  153C Whether you are a business trust?  Yes  No Whether you are a investment fund referred to in section 115UB?  Yes  No (b ) If revised/Defective/ in response to notice for Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / / (c ) If filed in response to a notice u/s 139(9)/142(1)/148/153A/153C/ or order u/s 119(2)(b) enter Unique Number/ Document Identification Number (DIN) and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement (unique number) / / (d ) Residential Status (Tick)   Resident  Non-Resident (e ) Whether assessee is located in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick)   Yes  No (f) Whether you are recognized as start up by DPIIT  Yes  No (g ) If yes, please provide start up recognition number allotted by the DPIIT (h ) Whether certificate from inter-ministerial board for certification is received?  Yes  No (i) If yes, please provide the certification number (j) In the case of non-resident, is there a permanent establishment (PE) in India (Tick)   Yes  No (k ) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. (l) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, please furnish following information - (1) Name of the representative (2) Capacity of the Representative (drop down to be provided) (3) Address of the representative 84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (4) Permanent Account Number (PAN)/Aadhaar No. of the representative (m ) Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following information Name of Firm PAN (n ) 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 company Type of comp any PAN Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of shares Cost of acqui sition No. of share s Date of subscri ption / purchas e Face value per share Issue price per share (in case of fresh issue) Purchase price per share (in case of purchase from existing shareholder) No. of shares Sale considerati on No. of shares Cost of acquisitio n 1a 1b 2 3 4 5 6 7 8 9 10 11 12 13 AUDIT INFORMATION a Whether liable to maintain accounts as per section 44AA? (Tick)   Yes  No a2 Whether assessee is declaring income only under section 44AD/44ADA/44AE/44B/44BB/44BBA (Tick)   Yes  No a2i If No, whether during the year Total sales/turnover/gross receipts of business exceeds Rs.1 crore but does not exceed Rs.5 crores? (Tick)   Yes  No a2ii If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover or gross receipts or on capital account such as capital contribution, loans etc. during the previous year, in cash, does not exceed five per cent of the said amount? (Tick)   Yes  No a2iii If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loans etc. during the previous year, in cash, does not exceed five per cent of the said payment? (Tick)   Yes  No b Whether liable for audit under section 44AB? (Tick)   Yes  No c If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes  No If Yes, furnish the following information- (i) Date of furnishing of the audit report (DD/MM/YYYY) / / (ii) Name of the auditor signing the tax audit report (iii) Membership no. of the auditor (iv) Name of the auditor (proprietorship/ firm) (v) Proprietorship/firm registration number (vi) Permanent Account Number (PAN)/Aadhaar No. of the auditor (proprietorship/ firm) (vii) Date of audit report di Are you liable for Audit u/s 92E?  Yes  No Date of furnishing audit report? DD/MM/YYYY dii If liable to furnish other audit report under the Income-tax Act, mention the date of furnishing of the audit report? (DD/MM/YY) (Please see Instructions ) 92 Sl. No. Section Code Date (DD/MM/YYYY) PARTNERS/ MEMBERS/TRUST 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) A Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI (Tick)  Yes  No (In case of societies and cooperative banks give details of Managing Committee) If Yes, provide the following details Sl. Name of the Partner/member Admitted/Retired Date of admission/retirement Percentage of share (if determinate) 1. 2. B Is any member of the AOP/BOI/executor of AJP a foreign company? (Tick)   Yes  No C If Yes, mention the percentage of share of the foreign company in the AOP/BOI/ executor of AJP   D Whether total income of any member of the AOP/BOI/executor of AJP (excluding his share from such association or body or executor of AJP) exceeds the maximum amount which is not chargeable to tax in the case of that member? (Tick) Yes No [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 85 E Particulars of persons who were partners/ members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust or executors in the case of estate of deceased / estate of insolvent as on 31st day of March,2020 or date of dissolution S.No Name and Address Percentage of share (if determinate) PAN Aadhaar Number/ Enrolment Id (if eligible for Aadhaar) Designated Partner Identification Number, in case partner in LLP Status (see instructions ) Rate of Interest on Capital Remunera tion paid/ payable (1) (2) (3) (4) (5) (6) (7) (8) (9) For persons referred to in section 160(1)(iii) or (iv) F To be filled in case of persons referred to in section 160(1)(iii) or (iv) 1 Whether shares of the beneficiary are determinate or known?  Yes  No 2 Whether the person referred in section 160(1)(iv) has Business Income?  Yes  No 3 Whether the person referred in section 160(1)(iv) is declared by a Will and /or is exclusively for the benefit of any dependent relative of the settlor and/or is the only trust declared by the settlor?  Yes  No 4 Please furnish the following details (as applicable) : (i) Whether all the beneficiaries have income below basic exemption limit?  Yes  No (ii) Whether the relevant income or any part thereof is receivable under a trust declared by any person by will and such trust is the only trust so declared by him?  Yes  No (iii) Whether the trust is non-testamentary trust created before 01-03-1970 for the exclusive benefit of relatives/member of HUF of the settlor mainly dependent on him/Family?  Yes  No (iv) Whether the trust is created on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on Business or profession exclusive for the employees in such Business or Profession?  Yes  No NATURE OF BUSINESS G 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) S.No. Code [Please see instruction] Trade name of the business, if any Description (i) (ii) Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2020 OR DATE OF DISSOLUTION (fill items A and B in a case where regular books of accounts 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 86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ii Rupee Loans A From Banks iiA 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 + iiD) Biii c Total Loan Funds (aiii + biii) 2c 3 Deferred tax liability 3 4 Advances i From persons specified in section 40A(2)(b) of the I. T. Act i ii From others ii iii Total Advances (i + ii) 4iii 5 Sources of funds (1c + 2c +3 + 4iii ) 5 APPLICATION OF FUNDS B Application of funds 1 Fixed assets a Gross: Block 1a b Depreciation 1b c Net Block (a – b) 1c d Capital work-in-progress 1d e Total (1c + 1d) 1e 2 Investments a Long-term investments i Investment in property i ii Equity instruments A Listed equities iiA B Unlisted equities iiB C Total iiC iii Preference shares iii iv Government or trust securities iv v Debenture or bonds v vi Mutual funds vi vii Others vii viii Total Long-term investments (i + iiC + iii + iv + v + vi + vii) aviii b Short-term investments i Equity instruments A Listed equities iA B Unlisted equities iB C Total iC ii Preference shares ii iii Government or trust securities iii iv Debenture or bonds iv v Mutual funds v vi Others vi vii Total Short-term investments (iC + ii + iii + iv + v + vi) bvii c Total investments (aviii + bvii) 2c 3 Current assets, loans and advances a Current assets i Inventories A Raw materials iA B Work-in-progress iB [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 87 C Finished goods iC D Stock-in-trade (in respect of goods acquired for trading) iD E Stores/consumables including packing material iE F Loose tools iF G Others iG H Total (iA + iB + iC + iD + iE + iF + iG) iH ii Sundry Debtors A Outstanding for more than one year iiA B Others iiB C Total Sundry Debtors iiC iii Cash and bank balances A Balance with banks iiiA B Cash-in-hand iiiB C Others iiiC D Total Cash and cash equivalents (iiiA + iiiB + iiiC) iiiD iv Other Current Assets aiv v Total current assets (iH +iiC + iiiD + aiv) av b Loans and advances i Advances recoverable in cash or in kind or for value to be received bi ii Deposits, loans and advances to corporate and others bii iii Balance with Revenue Authorities biii iv Total (bi + bii + biii) biv v Loans and advances included in biv which is a for the purpose of business or profession va b not for the purpose of business or profession vb c Total (av + biv) 3c d Current liabilities and provisions i Current liabilities A Sundry Creditors 1 Outstanding for more than one year 1 2 Others 2 3 Total (1 + 2) A3 B Liability for leased assets iB C Interest Accrued and due on borrowings iC D Interest accrued but not due on borrowings iD E Income received in advance iE 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 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 88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 profession are not maintained, furnish the following information as on 31st day of March, 2020, in respect of business or profession 1 Amount of total sundry debtors C1 2 Amount of total sundry creditors C2 3 Amount of total stock-in-trade C3 4 Amount of the cash balance C4 Part A- Manufacturing Account Manufacturing Account for the financial year 2019-20 (fill items 1 to 3 in a case where regular books of accounts are maintained, otherwise fill items 62 to 66 as applicable) 1 Debits to Manufacturing Account A Opening Inventory i Opening stock of raw-material i ii Opening stock of Work in progress ii iii Total (i + ii) Aiii B Purchases (net of refunds and duty or tax, if any) B C Direct wages C D Direct expenses (Di + Dii + Diii) D i Carriage inward i ii Power and fuel ii iii Other direct expenses iii E Factory Overheads i Indirect wages i i Factory rent and rates ii iii Factory Insurance iii iv Factory fuel and power iv v Factory general expenses v vi Depreciation of factory machinery vi vii Total (i+ii+iii+iv+v+vi) Evii F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) F 2 Closing Stock i Raw material 2i ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced – transferred to Trading Account (1F-2) 3 Part A-Trading Account Trading Account for the financial year 2019-20 (fill items 4 to 12 in a case where regular books of accounts are maintained, otherwise fill items 62 to 66 as applicable) CREDITS TO TRADING ACCOUNT 4 Revenue from operations A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) i Sale of goods i ii Sale of services ii iii Other operating revenues (specify nature and amount) a iiia b iiib c Total (iiia + iiib) iiic iv Total (i + ii + iiic) Aiv B Gross receipts from Profession B C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 89 i Union Excise duties i ii Service tax ii iii VAT/ Sales tax iii iv Central Goods & Service Tax (CGST) iv v State Goods & Services Tax (SGST) v vi Integrated Goods & Services Tax (IGST) vi vii Union Territory Goods & Services Tax (UTGST) vii viii Any other duty, tax 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 ii iii Other direct expenses Note: Row can be added as per the nature of Direct Expenses iii 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 xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 Cost of goods produced – Transferred from Manufacturing Account 11 12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-8-9-10xii- 11) 12 Part A-P& L Profit and Loss Account for the financial year 2019-20 (fill items 13 to 60 in a case where regular books of accounts are maintained, otherwise fill items 62 to 66 as applicable) CREDITS TO PROFIT AND LOSS ACCOUNT 13 Gross profit transferred from Trading Account 13 14 Other income i Rent i ii Commission ii iii Dividend income iii iv Interest income iv v Profit on sale of fixed assets v vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi vii Profit on sale of other investment vii viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii ix Profit on conversion of inventory into capital asset u/s 28(via) (FMV of inventory as on the date of conversion) ix x Agricultural income x xi Any other income (specify nature and amount) 90 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] a xia b xib c Total (xia + xib) xic xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x+ xic) 14xii 15 Total of credits to profit and loss account (13+14xii) 15 DEBITS TO PROFIT AND LOSS ACCOUNT 16 Freight outward 16 17 Consumption of stores and spare parts 17 18 Power and fuel 18 19 Rents 19 20 Repairs to building 20 21 Repairs to machinery 21 22 Compensation to employees i Salaries and wages 22i ii Bonus 22ii iii Reimbursement of medical expenses 22iii iv Leave encashment 22iv v Leave travel benefits 22v vi Contribution to approved superannuation fund 22vi vii Contribution to recognised provident fund 22vii viii Contribution to recognised gratuity fund 22viii ix Contribution to any other fund 22ix x Any other benefit to employees in respect of which an expenditure has been incurred 22x xi Total 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 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 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 ii iii Total (i + ii) 32iii [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 91 33 Hotel, boarding and Lodging 33 34 Traveling expenses other than on foreign traveling 34 35 Foreign travelling expenses 35 36 Conveyance expenses 36 37 Telephone expenses 37 38 Guest House expenses 38 39 Club expenses 39 40 Festival celebration expenses 40 41 Scholarship 41 42 Gift 42 43 Donation 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise duty 44i ii Service tax 44ii iii VAT/ Sales tax 44iii iv Cess 44iv v Central Goods & Service Tax (CGST) 44v vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44vii viii Union Territory Goods & Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 45 Audit fee 45 46 Salary/Remuneration paid to Partners of the firm 46 47 Other expenses (specify nature and amount) i i ii ii iii Total (i + ii) 47iii 48 Bad debts (specify PAN/ Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) i(1) 48i(1) i(2) 48i(2) i(3) 48i(3) i (Rows can be added as required) Total [48i(1)+48i(2)+48i(3)] 48i ii Others (more than Rs. 1 lakh) where PAN/ Aadhaar No. is not available (provide name and complete address) 48ii iii Others (amounts less than Rs. 1 lakh) 48iii iv Total Bad Debt (48i + 48ii + 48iii) 48iv 49 Provision for bad and doubtful debts 49 50 Other provisions 50 51 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46 + 47iii + 48iv + 49 + 50)] 51 52 Interest 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) 52iii 53 Depreciation and amortisation 53 54 Net profit before taxes (51 – 52iii – 53) 54 PROVISION FOR TAX AND APPROPRIATIO 55 Provision for current tax 55 56 Provision for Deferred Tax 56 57 Profit after tax (54 - 55 - 56) 57 58 Balance brought forward from previous year 58 92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 + ib) 62i a Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or other prescribed electronic modes received before specified date ia b Any other mode ib (ii) Presumptive Income under section 44AD (iia + iib) 62ii a 6% of 62ia, or the amount claimed to have been earned, whichever is higher iia b 8% of 62ib, or the amount claimed to have been earned, whichever is higher iib NOTE—If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of accounts and have a tax audit under section 44AB 63 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA (Only for Resident Partnership Firm other than LLP) SR.NO. Name of Business Business code Description (i) Gross Receipts 63i (ii) Presumptive Income under section 44ADA (50% of 63i, or the amount claimed to have been earned, whichever is higher) 63ii NOTE—If income is less than 50% of Gross Receipts, it is mandatory to maintain books of accounts and have a tax audit under section 44AB 64 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE SR.NO. Name of Business Business code Description Registration No. of goods carriage Whether owned/leased/ hired Tonnage capacity of goods carriage (in MT) Number of months for which goods carriage was owned/ leased/ hired by assessee Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (i) (1) (2) (3) (4) (5) (a) (b) Total Add row options as necessary (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 64(i)] 64(ii) (iii) Less: Salary/Remuneration to Partners of the firm 64(iii) (iv) Total Presumptive Income u/s 44AE (ii-iii) 64(iv) NOTE—If the profits are lower than prescribed under S.44AE or the number of goods carriage owned at any time during the year exceeds 10, it is mandatory to maintain books of accounts and have a tax audit 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 2019-20 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 electronic clearing system or other prescribed electronic modes received before specified date a1 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 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 93 1 Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system or other prescribed electronic modes received before specified date a1 2 Any other mode 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 iii Expenditure, if any 66iii iv Net income from speculative activity (66ii - 66iii) 66iv Part A- OI Other Information (mandatory if liable for audit under section 44AB, for others, fill if applicable) OTHER INFORMATION 1 Method of accounting employed in the previous year (Tick)   mercantile  cash 2 Is there any change in method of accounting (Tick)   Yes  No 3a 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 11a(iii) of Schedule ICDS] 3a 3b Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column 11b(iii) of Schedule ICDS] 3b 4 Method of valuation of closing stock employed in the previous year a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)  b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)  c Is there any change in stock valuation method (Tick)   Yes  No d Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation specified under section 145A 4d e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A 4e 5 Amounts not credited to the profit and loss account, being - a the items falling within the scope of section 28 5a b 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 5b c escalation claims accepted during the previous year 5c d any other item of income 5d 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 94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] k Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] 6k l Amount of bad and doubtful debts [36(1)(vii)] 6l m Provision for bad and doubtful debts [36(1)(viia)] 6m n Amount transferred to any special reserve [36(1)(viii)] 6n o Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] 6o p Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] 6p q Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] 6q r Expenditure for purchase of sugarcane in excess of the government approved price [36(1)(xvii)] 6r s Any other disallowance 6s t Total amount disallowable under section 36 (total of 6a to 6s) 6t u Total number of employees employed by the company (mandatory in case company has recognized Provident Fund) i deployed in India i ii deployed outside India ii iii Total iii 7 Amounts debited to the profit and loss account, to the extent disallowable under section 37 a Expenditure of capital nature [37(1)] 7a b Expenditure of personal nature [37(1)] 7b c Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] 7c d Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] 7d e Expenditure by way of penalty or fine for violation of any law for the time being in force 7e f Any other penalty or fine 7f g Expenditure incurred for any purpose which is an offence or which is prohibited by law 7g h Amount of any liability of a contingent nature 7h i Any other amount not allowable under section 37 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 a Amount disallowable under section 40 (a)(i), on account of non-compliance with the provisions of Chapter XVII-B Aa b Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B Ab c Amount disallowable under section 40 (a)(ib), on account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 Ac d Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B Ad e Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] Ae f Amount paid as wealth tax [40(a)(iia)] Af g Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) Ag h Amount of interest, salary, bonus, commission or remuneration paid to any partner or member [40(b)] Ah i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai) 8Aj B. Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 95 9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A a Amounts paid to persons specified in section 40A(2)(b) 9a b Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) 9b c Provision for payment of gratuity [40A(7)] 9c d any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 9d e Marked to market loss or other expected loss except as allowable u/s 36(1)(xviii) [40A(13)] 9e f Any other disallowance 9f g Total amount disallowable under section 40A 9g 10 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year a Any sum in the nature of tax, duty, cess or fee under any law 10a 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 10b c Any sum payable to an employee as bonus or commission for services rendered 10c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co- operative agricultural and rural development bank 10e f Any sum payable towards leave encashment 10f g Any sum payable to the Indian Railways for the use of railway assets 10g h Total amount allowable under section 43B (total of 10a to 10g) 10h 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 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 or a State financial corporation or a State Industrial investment corporation 11d da Any sum payable by the assessee as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co- operative agricultural and rural development bank 11e f Any sum payable towards leave encashment 11f g Any sum payable to the Indian Railways for the use of railway assets 11g h Total amount disallowable under Section 43B(total of 11a to 11g) 11h 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax 12b c VAT/sales tax 12c d Central Goods & Service Tax (CGST) 12d 96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] e State Goods & Services Tax (SGST) 12e f Integrated Goods & Services Tax (IGST) 12f g Union Territory Goods & Services Tax (UTGST) 12g h Any other tax 12h i Total amount outstanding (total of 12a to 12h) 12i 13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 13 14 Any amount of profit chargeable to tax under section 41 14 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15 16 Amount of expenditure disallowed u/s 14A 16 17 Whether assessee is exercising option under subsection 2A of section 92CE Tick)   Yes  No [If yes , please fill schedule TPSA] 17 Part A – QD Quantitative details (mandatory if liable for audit under section 44AB) QUANTITATIVE 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 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 97 SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule HP Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property) HOUSE PROPERTY 1 Address of property 1 Town/ City State PIN Code/ Zip code Is the property co-owned?  Yes  No (if ―YES‖ please enter following details) Assessee‘s percentage of share in the property % Name of other Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property (%) I II [Tick  the applicable option]  Self-Occupied Let out  Deemed let out Name(s) of Tenant (if let out) PAN/Aadhaar No. of Tenant(s) (Please see note) PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS credit is claimed) I II a Gross rent received or receivable or lettable value (higher of the two, if let out for whole of the year, lower of the two if let out for part of the year) 1a b The amount of rent which cannot be realized 1b c Tax paid to local authorities 1c d Total (1b + 1c) 1d e Annual value (1a – 1d) 1e f Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f 1g h Interest payable on borrowed capital 1h i Total (1g + 1h) 1i j Arrears/Unrealised rent received during the year less 30% 1j k Income from house property 1 (1f – 1i + 1j) 1k 2 Address of property 2 Town/ City State PIN Code/ Zip code Is the property co-owned?  Yes  No (if ―YES‖ please enter following details) Assessee‘s percentage of share in the property % Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property% I II [Tick  the applicable option]  Self-Occupied  Let out  Deemed let out Name(s) of Tenant (if let out) PAN/ Aadhaar No. of Tenant(s) (Please see note) PAN/TAN / Aadhaar No. of Tenant(s) (if TDS credit is claimed) I II a Gross rent received or receivable or lettable value (higher of the two, if let out for whole of the year, lower of the two, if let out for part of the year) 2a b The amount of rent which cannot be realized 2b c Tax paid to local authorities 2c d Total (2b + 2c) 2d e Annual value (2a – 2d) 2e f Annual value of the property owned (own percentage share x 2e) 2f g 30% of 2f 2g h Interest payable on borrowed capital 2h i Total (2g + 2h) 2i j Arrears/Unrealised rent received during the year less 30% 2j k Income from house property 2 (2f – 2i + 2j) 2k 3 Pass through income/ Loss if any * 3 4 Income under the head ―Income from house property‖ (1k + 2k + 3) (if negative take the figure to 2i of schedule CYLA) 4 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. 98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule BP Computation of income from business or profession INCOME FROM BUSINESS OR PROFESSION A From business or profession other than speculative business and specified business 1 Profit before tax as per profit and loss account (item 54, 62(ii), 63(ii), 64(iv), 65(iii) & 66(iv) of Part A-P&L ) 1 2a Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss) [Sl. No. 66iv of Schedule P&L] 2a 2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign in case of loss) 2b 3 Income/ receipts credited to profit and loss account considered under other heads of income/chargeable u/s 115BBF/ chargeable u/s 115BBG a House property 3a b Capital gains 3b c Other sources 3c d u/s 115BBF 3d e u/s 115BBG 3e 4a Profit or loss included in 1, which is referred to in section 44AD/ 44ADA/ 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44D/ 44DA/ 44DB/ 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 6 Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 3e – 4a – 4b - 4c– 5d) 6 7 Expenses debited to profit and loss account considered under other heads of income/related to income chargeable u/s 115BBF/or u/s 115BBG a House property 7a b Capital gains 7b c Other sources 7c d u/s 115BBF 7d e u/s 115BBG 7e 8a Expenses debited to profit and loss account which relate to exempt income 8a 8b Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) 8b 9 Total (7a + 7b + 7c + 7d + 7e + 8a+ 8b) 9 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortisation 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) (column 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 (6t of Part A-OI) 14 15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7j of Part A-OI) 15 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 8Aj of Part A-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 (11h of Part A-OI) 18 19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 19 20 Deemed income under section 41 20 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 99 21 Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 21 22 Deemed income under section 43CA 22 23 Any other item of addition under section 28 to 44DB 23 24 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which assessee is a partner) 24 25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Part A- OI) 25 26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) 26 27 Deduction allowable under section 32(1)(iii) 27 28 Deduction allowable under section 32AD 28 29 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and 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) 29 30 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of Part A-OI) 30 31 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year(10h of Part A-OI) 31 32 Any other amount allowable as deduction 32 33 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) 33 34 Total (27+28+29+30+31+32+33) 34 35 Income (13+26-34) 35 36 Profits and gains of business or profession deemed to be under - i Section 44AD [62(ii) of schedule] 36i ii Section 44ADA [63(ii) of schedule] 36ii iii Section 44AE [64(iv) of schedule] 36iii iv Section 44B 36iv v Section 44BB 36v vi Section 44BBA 36vi vii Section 44BBB 36vii viii Section 44D 36viii ix Section 44DA 36ix (item 4 of Form 3CE) x Section 44DB 36x xi First Schedule of Income-tax Act (other than 115B) 36xi xii Total (36i to 36xi) 36xii 37 Net profit or loss from business or profession other than speculative and specified business (35 + 36xii) 37 38 Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in37) (If loss take the figure to 2i of item E) (38a+ 38b + 38c + 38d + 38e + 38f) A38 a Income chargeable under Rule 7 38a b Deemed income chargeable under Rule 7A 38b c Deemed income chargeable under Rule 7B(1) 38c d Deemed income chargeable under Rule 7B(1A) 38d e Deemed income chargeable under Rule 8 38e f Income other than Rule 7A, 7B & Rule 8 (Item No. 37) 38f 39 Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act [4c-(38a+38b+38c+38d+38e)] 39 B Computation of income from speculative business 40 Net profit or loss from speculative business as per profit or loss account 40 100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 41 Additions in accordance with section 28 to 44DB 41 42 Deductions in accordance with section 28 to 44DB 42 43 Income from speculative business (if loss, take the figure to 6xi of schedule CFL) B43 C Computation of income from specified business under section 35AD 44 Net profit or loss from specified business as per profit or loss account 44 45 Additions in accordance with section 28 to 44DB 45 46 Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 46 47 Profit or loss from specified business 44+45-46) 47 48 Deductions in accordance with section 35AD(1) 48 49 Income from Specified Business (47-48) (if loss, take the figure to 7xii of schedule CFL) C49 50 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C50 D Income chargeable under the head ‗Profits and gains from business or profession‘ (A38+B43+C49) D E Computation of income from life insurance business referred to in section 115B E (i) Net Profit or loss from life insurance business referred to in section 115B (i) (ii) Additions in accordance with Section 30 to Section 43B (ii) (iii) Deductions in accordance with Section 30 to Section 43B (iii) (iv) Income from life insurance business under section 115B (iv) F 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) (A38) ii Income from speculative business (B43) iii Income from specified business (C49) iv Income from life insurance business under section 115B [E(iv)] v Total loss set off (ii + iii+ iv) vi Loss remaining after set off (i – v) Schedule DPM Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) DEPRECIATION ON PLANT AND MACHINERY 1 Block of assets Plant and machinery 2 Rate (%) 15 30 40 45 (i) (ii) (iii) (iv) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 - 5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7 - 8) (enter 0, if result in 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 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 101 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 section 50* (5 + 8 – 3 – 4 -7 - 19) (enter negative only if block ceases to exist) 21 Written down value on the last day of previous year* (6+ 9 -15) (enter 0 if result is negative) Schedule DOA Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) DEP 1 Block of assets Land Building (not including land) Furniture and fittings Intangible assets Ships 2 Rate (%) Nil 5 10 40 10 25 20 (i) (ii) (iii) (iv) (v) (vi) (vii) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result 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 I.T. Act (out of column 12) 14 Net aggregate depreciation (12-13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/ assets 17 Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous year* (6+ 9 -12) (enter 0 if result is negative) 102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule DEP Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as deduction under any other section) SUMMARY OF DEPRECIATION ON ASSETS 1 Plant and machinery a Block entitled for depreciation @ 15 per cent ( Schedule DPM - 17i or 18i as applicable) 1a b Block entitled for depreciation @ 30 per cent ( Schedule DPM - 17ii or 18ii as applicable) 1b c Block entitled for depreciation @ 40 per cent ( Schedule DPM - 17iii or 18iii as applicable) 1c d Block entitled for depreciation @ 45 per cent ( Schedule DPM – 17iv or 18iv as applicable) e Total depreciation on plant and machinery ( 1a + 1b + 1c +1d) 1d 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 6 Total depreciation ( 1e+2d+3+4+5) 6 Schedule DCG Deemed Capital Gains on sale of depreciable assets 1 Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 20i) 1a b Block entitled for depreciation @ 30 per cent (Schedule DPM – 20ii) 1b c Block entitled for depreciation @ 40 per cent (Schedule DPM - 20iii) 1c d Block entitled for depreciation @ 45 per cent (Schedule DPM - 20iv) e Total ( 1a +1b + 1c + 1d) 1d 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA- 17ii) 2a b Block entitled for depreciation @ 10 per cent (Schedule DOA- 17iii) 2b c Block entitled for depreciation @ 40 per cent (Schedule DOA- 17iv) 2c d Total ( 2a + 2b + 2c) 2d 3 Furniture and fittings ( Schedule DOA- 17v) 3 4 Intangible assets (Schedule DOA- 17vi) 4 5 Ships (Schedule DOA- 17vii) 5 6 Total ( 1e+2d+3+4+5) 6 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 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 103 x Total NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA. Schedule CG 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) a I Full value of consideration received/receivable ai Ii Value of property as per stamp valuation authority aii Iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 I Cost of acquisition without indexation bi Ii Cost of Improvement without indexation bii Iii Expenditure wholly and exclusively in connection with transfer biii Iv Total (bi + bii + biii) biv c Balance (aiii – biv) 1c d Deduction under section 54D/ 54G/54GA (Specify details in item 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 Pin code NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a Full value of consideration 2a (5 of Form 3CEA) b Net worth of the under taking or division 2b (6(e) of Form 3CEA) c Short term capital gains from slump sale (2a-2b) A2c 3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) a Full value of consideration 3a b Deductions under section 48 I Cost of acquisition without indexation bi Ii Cost of Improvement without indexation bii Iii Expenditure wholly and exclusively in connection with transfer biii Iv Total (i + ii + iii) biv c Balance (3a – biv) 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 Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) 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 on which securities transaction tax (STT) is paid A4a b STCG on transactions on which securities transaction tax (STT) is not paid A4b 5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of 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 104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i + ii + iii) biv c Balance (5aiii – biv) 5c d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) 5d e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d) A5e 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i + ii + iii) biv c Balance (6aiii – biv) 6c d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, 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 54D/54G/54GA 6f g STCG on assets other than at A1 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 (Note : In case any amount is utilised out of Capital Gains account please fill sl no "C" of schedule DI) 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) Year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2016-17 54D/54G/54GA b Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at ‗a‘ Amount deemed to be short term capital gains (Xi + b) A7 8 Pass Through Income/ Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b + A8c) A8 a Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 15% A8a b Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 30% A8b c Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable at applicable rates A8c 9 Amount of STCG included in A1 – A8 but not chargeable to tax or chargeable at special rates in India as per DTAA Sl. No. Amount of income Item No. A1 to A8 above in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of STCG not chargeable to tax in India as per DTAA A9a b Total amount of STCG chargeable to tax at special rates in India as per DTAA A9b 10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8 – A9a) A10 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 105 B Long-term capital gain (LTCG) (Sub-items 6, 7, 8 are not applicable for residents) Long-term Capital Gains 1 From sale of land or building or both (fill up details separately for each property) a I Full value of consideration received/receivable ai Ii Value of property as per stamp valuation authority aii Iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 I Cost of acquisition with indexation bi Ii Cost of Improvement with indexation bii Iii Expenditure wholly and exclusively in connection with transfer biii Iv Total (bi + bii + 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 Pin code NOTE► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a Full value of consideration 2a (5 of Form 3CEA) b Net worth of the under taking or division 2b (6(e) of Form 3CEA) c Balance (2a – 2b) 2c d Deduction u/s 54EC 2d e Long term capital gains from slump sale (2c-2d) B2e 3 From sale of bonds or debenture (other than capital indexed bonds issued by Government) a Full value of consideration 3a 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 LTCG on bonds or debenture (3a – 3biv) B3c 4 From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable a Full value of consideration 4a 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 Long-term Capital Gains on assets at B4 above (4a – 4biv) B4c 5 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 Long-term Capital Gains on sale of capital assets at B5 above ) (Column 14 of schedule 112A) B5 6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) LTCG on share or debenture computed without indexation benefit B6 7 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD a 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 106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (7a – 7biv) B7c 8 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 Long-term Capital Gains on sale of capital assets at B8 above (Column 14 of Schedule 115AD(1)(b)(iii) proviso) B8 9 From sale of assets where B1 to B8 above are not applicable a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted h aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition with indexation bi ii Cost of improvement with indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance (aiii – biv) 9c d Deduction under section 54D/54G/54GA (Specify details in item D below) 9d e Long-term Capital Gains on assets at B9 above (9c- 9d) B9e 10 Amount deemed to be long-term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?  Yes  No  Not applicable. If yes, then provide the details below (Note : In case any amount is utilised out of Capital Gains account please fill sl no "C" of schedule DI) 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) Year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2016-17 54D/54G/54GA b Amount deemed to be long-term capital gains, other than at ‗a‘ Amount deemed to be long-term capital gains (Xi + b) B10 11 Pass Through Income in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B11a1+B11a2 + B11b) B11 a1 Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% u/s 112A B11a1 a2 Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% under sections other than 112A B11a2 b Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 20% B11b 12 Amount of LTCG included in items B1 to B11 but not chargeable to tax or chargeable at special rates in India as per DTAA 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 I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 107 a Total amount of LTCG not chargeable to tax in India as per DTAA B12a b Total amount of LTCG chargeable to tax at special rates in India as per DTAA B12b 13 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8 + B9f+ B10+B11-B12a] B13 C Income chargeable under the head ―CAPITAL GAINS‖ (A10+ B13) (take B13 as nil, if loss) C D Information about deduction claimed against Capital Gains 1 In case of deduction u/s 54D/54EC/54G/54GA give following details a Deduction claimed u/s 54D i Date of acquisition of original asset ai dd/mm/yyyy ii Cost of purchase/ construction of new land or building for industrial undertaking aii iii Date of purchase of new land or building aiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date aiv v Amount of deduction claimed av b Deduction claimed u/s 54EC i Date of transfer of original asset bi dd/mm/yyyy ii Amount invested in specified/notified bonds bii iii Date of investment biii dd/mm/yyyy iv Amount of deduction claimed biv c Deduction claimed u/s 54G i Date of transfer of original asset ci dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset cii iii Date of purchase/construction of new asset in an area other than urban area ciii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date civ v Amount of deduction claimed cv d Deduction claimed u/s 54GA i Date of transfer of original asset from urban area di dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset dii iii Date of purchase/construction of new asset in SEZ diii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date div v Amount of deduction claimed dv e Total deduction claimed (1a + 1b + 1c + 1d ) e E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9 & B12 which is chargeable under DTAA) Sl. Type of Capital Gain Capital Gain of current year (Fill this column only if computed figure is positive) Short term capital loss Long term capital loss Current year‘s capital gains remaining after set off (9=1-2-3-4-5-6-7-8) 15% 30% applicable rate DTAA rates 10% 20% DTAA rates 1 2 3 4 5 6 7 8 9 i Capital Loss to be set off (Fill this row only, if computed figure is negative) (A3e*+ A4a*+ A8a*) (A5e*+ A8b*) (A1e*+ A2c*+ A4b*+ A6g* + A7+A8c*) A9b (B4c*+B5*+ B7c*+B8* + B11a1*+B11 a2*) B1e*+ B2e*+B3c* + B6*+ B9e*+ B10*+ B11b*) B12b ii Short term capital gain 15% (A3e+A4a+A8a*) iii 30% (A5e+ A8b*) iv applicable rate (A1e*+ A2c*+ A4b*+ A6g* + A7+A8c*) v DTAA rates A9b vi Long term capital gain 10% (B4c*+B5*+B7c*+ B8* +B11a1*+B11a2*) 108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] vii 20% B1e*+ B2e*+B3c*+ B6*+ B9e*+ B10*+ B11b*) viii DTAA rates B12b ix Total loss set off (ii + iii + iv + v + vi+vii+viii) x Loss remaining after set off (i – ix) The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) 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 (i) 16/6 to 15/9 (ii) 16/9 to 15/12 (iii) 16/12 to 15/3 (iv) 16/3 to 31/3 (v) 1 Short-term capital gains taxable at the rate of 15% Enter value from item 5v of schedule BFLA, if any. 2 Short-term capital gains taxable at the rate of 30% Enter value from item 5vi of schedule BFLA, if any. 3 Short-term capital gains taxable at applicable rates Enter value from item 5vii of schedule BFLA, if any. 4 Short-term capital gains taxable at DTAA rates Enter value from item 5viii of schedule BFLA, if any. 5 Long- term capital gains taxable at the rate of 10% Enter value from item 5ix of schedule BFLA, if any. 6 Long- term capital gains taxable at the rate of 20% Enter value from item 5x of schedule BFLA, if any. 7 Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xi of schedule BFLA, if any. [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 109 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. No. ISIN Cod e Name of the Share/Uni t No. of Shares/Uni ts Sale-price per Share/Uni t Full Value of Consideratio n (Total Sale Value) (4*5) Cost of acquisitio n without indexatio n Higher of 8 & 9 Cost of acquisitio n If the long term capital asset was acquired before 01.02.201 8, Lower of 6 & 11 Fair Market Value per share/unit as on 31st January,201 8 Total Fair Market Value of capital asset as per section 55(2)(ac) - (4*10) Expenditur e wholly and exclusively in connection with transfer Total deduction s (7+12) Balance (6-13) Item 5 of LTCG Schedul e of ITR5 (Col 1) (Col 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 Add Rows Total 110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 Sl. No. ISIN Code Name of the Share/ Unit No. of Shares/ Units Sale-price per Share/ Unit Full Value of Consideratio n (Total Sale Value) (4*5) Cost of acquisitio n without indexation Higher of 8 & 9 Cost of acquisition If the long term capital asset was acquired before 01.02.2018 , Lower of 6 & 11 Fair Market Value per share/unit as on 31st January,201 8 Total Fair Market Value of capital asset as per section 55(2)(ac)- (4*10) Expenditur e wholly and exclusively in connection with transfer Total deductions (7+12) Balance (6-13) Item 8 of LTCG Schedul e of ITR5 (Col 1) (Col 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 Add Rows Total [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 111 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 (not exempt u/s. 10(34) and u/s. 10(35)) 1a b Interest, Gross (bi + bii + biii + biv+bv) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co-operative) Society/) bii iii From Income-tax Refund biii iv In the nature of Pass through income/ loss biv v Others bv c Rental income from machinery, plants, buildings, etc., Gross 1c d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) 1d i Aggregate value of sum of money received without consideration di ii In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii iv In case any other property is received without consideration, fair market value of property div v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) 1e Sl. no. Nature Amount 1 2 Rows can be added as required 2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e related to sl. no. 1) 2 a Income by way of winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB 2a b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b i Cash credits u/s 68 bi ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv v Unexplained expenditure etc. u/s 69C bv vi Amount borrowed or repaid on hundi u/s 69D bvi c Any other income chargeable at special rate (total of ci to cxix) 2c i Dividends received by non-resident (not being company) or foreign company chargeable u/s 115A(1)(a)(i) ci ii Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) cii iii Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) ciii iv Interest referred to in section 194LC - chargeable u/s 115A(1)(a)(iiaa) civ v Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) cv vi Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) cvi vii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) cvii viii 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) cviii ix Income by way of interest or dividends from bonds or GDRs purchased in foreign currency by non- residents - chargeable u/s 115AC cix 112 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] x Income by way of dividends from GDRs purchased in foreign currency by residents - chargeable u/s 115ACA cx xi Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxi xii 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) cxii xiii Tax on non-residents sportsmen or sports associations chargeable u/s 115BBA cxiii xiv Anonymous Donations in certain cases chargeable u/s 115BBC cxiv xv Income by way of dividend received by specified assessee, being resident, from domestic company exceeding rupees ten lakh chargeable u/s 115BBDA cxv xvi Income by way of royalty from patent developed and registered in India - 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 cviii xix 115AB(1)(a) - Income in respect of units - off -shore fund cxix d Pass through income in the nature of income from other sources chargeable at special rates (drop down to be provided) 2d e Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column (2) of table below) 2e Sl. No. Amount of income Item No.1a to 1d to No.2a to 2d in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b & 2d) a Expenses / Deductions 3a b Depreciation (available only if income offered in 1c ) 3b c Total 3c 4 Amounts not deductible u/s 58 5 Profits chargeable to tax u/s 59 5 6 Net Income from other sources 1(after reducing income related to DTAA portion)-3+4+5 (If negative take the figure to 4i of schedule CYLA) 6 7 Income from other sources (other than from owning and maintaining race horses) (2 + 6) (enter 6 as nil, if negative) 7 8 Income from the activity of owning race horses a Receipts 8a b Deductions under section 57 in relation to receipts at 8a only 8b c Amounts not deductible u/s 58 8c d Profits chargeable to tax u/s 59 8d e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 11xv of Schedule CFL) 8e 9 Income under the head ―Income from other 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 Dividend Income u/s 115BBDA [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 113 2 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 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 Loss (other than speculation or specified business loss) of the current year set off Other sources loss (other than loss from race horses and amount chargeable to special rate of tax) of the current year set off Current year‘s Income remaining after set off 1 2 3 4 5=1-2-3-4 i Loss to be set off (Fill this row only, if computed figure is negative) (4 of Schedule –HP) (2vi of item F of Schedule BP) (6 of Schedule-OS) ii House property (4 of Schedule HP) iii Business (excluding Income from life insurance business u/s 115B speculation income and income from specified business) (A38 of Schedule BP) iv Income from life insurance business u/s 115B (3iv of item F of Sch. BP) v Speculation income (3ii of item F of Sch. BP) vi Specified business income u/s 35AD (3iii of item F of Sch. BP) vii Short-term capital gain taxable @ 15% (9ii of item E of schedule CG) viii Short-term capital gain taxable @ 30% (9iii of item E of schedule CG) ix Short-term capital gain taxable at applicable rates (9iv of item E of schedule CG) x Short-term capital gain taxable at special rates in India as per DTAA (9v of item E of schedule CG) xi Long term capital gain taxable @ 10% (9vi of item E of schedule CG) xii Long term capital gain taxable @ 20% (9vii of item E of schedule CG) xiii Long term capital gains taxable at special rates in India as per DTAA (9viii of item E of schedule CG) xiv Net income from other sources chargeable at normal applicable rates (6 of schedule OS) xv Profit from the activity of owning and maintaining race horses (8e of schedule OS) xvi Income from other sources taxable at special rates in India as per DTAA (2f of schedule OS) xvii Total loss set off xviii Loss remaining after set-off (i – xvii) 114 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years BROUGHT FORWARD LOSS ADJUSTMENT Sl. 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 House property (5ii of schedule CYLA) (B/f house property loss) 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) 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/f normal business or speculation loss) v Specified Business Income (5vi of schedule CYLA) (B/f normal business or specified business loss) vi Short-term capital gain taxable @ 15% (5vii of schedule CYLA) (B/f short-term capital loss) vii Short-term capital gain taxable @ 30% ( 5viii of schedule CYLA) (B/f short-term capital loss) viii Short-term capital gain taxable at applicable rates ( 5ix of schedule CYLA) (B/f short-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) x Long-term capital gain taxable @ 10% (5xi of schedule CYLA) (B/f short-term or long- term capital loss) xi Long term capital gain taxable @ 20% ( 5xii of schedule CYLA) (B/f short-term or long- term capital loss) xii Long term capital gains taxable at special rates in India as per DTAA (5xiii of schedule CYLA) (B/f short-term or long- term capital loss) xiii Net income from other sources chargeable at normal applicable rates (5xiv of schedule CYLA) xiv Profit from owning and maintaining race horses (5xv of schedule CYLA) (B/f loss from horse races) xv Income from other sources income taxable at special rates in India as per DTAA (5xvi of schedule CYLA) xvi Total of brought forward loss set off xvii Current year‘s income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi +5xii +5xiii+ 5xiv + 5xv) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 115 Schedule CFL Details of Losses to be carried forward to future years CARRY FORWARD OF LOSS Sl. No. Assessment Year Date of Filing (DD/MM/YYYY) House property loss Loss from business other than loss from speculative business and specified business Loss from speculative business Loss from specified business Loss from life insurance business u/s 115B Short-term capital loss Long-term Capital loss Loss from owning and maintaining race horses Normal PTI Total (4c=4a+4b) Normal PTI Total (9c=9a+9b) Normal PTI Total (10c=10a+10b) 1 2 3 4a 4b 4c 5 6 7 8 9a 9b 9c 10a 10b 10c 11 i 2010-11 ii 2011-12 iii 2012-13 iv 2013-14 v 2014-15 vi 2015-16 vii 2016-17 viii 2017-18 ix 2018-19 x 2019-20 xi Total of earlier year losses b/f xii Loss distributed among the unit holder (Applicable for Investment Fund only) xiii Balance available of Total of earlier year b/f (xi-xii) xiv Adjustment of above losses in Schedule BFLA (2i of schedule BFLA) (2ii of schedule BFLA) (2iv of schedule BFLA) (2v of schedule BFLA) (2iii of schedule BFLA) (2xiv of schedule BFLA) xv 2020-21 (Current year losses to be carried forward) (2xviii of schedule CYLA (3xviii of schedule CYLA) (B43 of schedule BP, if –ve) (C49 of schedule BP, if –ve) E(iv) of schedule BP, (if –ve) (2x+3x+4x of item E of schedule CG) (6x+7x) of item E of schedule CG) (8e of schedule OS, if –ve) xvi Total loss Carried forward to future years xvii Current year loss distributed among the unit- holder (Applicable for Investment fund only) 116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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) (4) (5) (6) (7) (8) i Current Assessment Year ii iii iv v Total (3xvi of BFLA) (4xvi of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit Sl. No. ICDS Amount (+) or (-) (i) (ii) (iii) I Accounting Policies II Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) III Construction Contracts IV Revenue Recognition V Tangible Fixed Assets VI Changes in Foreign Exchange Rates VII Government Grants VIII Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) IX Borrowing Costs X Provisions, Contingent Liabilities and Contingent Assets 11a. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if positive) 11b. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if negative) Schedule 10AA Deduction under section 10AA DEDUCTION U/S 10AA Deductions in respect of units located in Special Economic Zone Sl Undertaking Assessment year in which unit begins to manufacture/produce/provide services Sl Amount of deduction a Undertaking No.1 a (item 17 of Annexure A of Form 56F for Undertaking 1) b Undertaking No.2 b (item 17 of Annexure A of Form 56F for Undertaking 2) c Total deduction under section 10AA (a + b + c + d) c Note : In case deduction is claimed u/s 10AA, please fill sl no "B" of schedule DI 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 Donation in cash Donation in other mode Total Donation i ii [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 117 iii Total B Donations entitled for 50% deduction without qualifying limit 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 iii Total C Donations entitled for 100% deduction subject to qualifying limit 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 iii Total D Donations entitled for 50% deduction subject to qualifying limit 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 iii Total E Total donations (Aiii + Biii + Ciii + Diii) 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 Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] 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 iii Total Schedule 80-IA Deductions under section 80-IA a Deduction in respect of profits of an enterprise referred to in section 80-IA(4)(i) [Infrastructure facility] a1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) b Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(ii) [Telecommunication services] b1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) b2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) c Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iii) [Industrial park and SEZs] c1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) c2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) d Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power] d1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) d2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) 118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] e Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(v) [Revival of power generating plant] and deduction in respect of profits of an undertaking referred to in section 80- IA(4)(vi) [Cross-country natural gas distribution network] e1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) e2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) f Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1 + c2+ d1 + d2 + e1 + e2) f Schedule 80-IB Deductions under section 80-IB a Deduction in respect of industrial undertaking located in Jammu & Kashmir or Ladakh [Section 80-IB(4)] a1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) b Deduction in respect of industrial undertaking located in industrially backward states specified in Eighth Schedule [Section 80-IB(4)] 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 respect of industrial undertaking located in industrially backward districts [Section 80-IB(5)] 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 multiplex theatre [Section 80- IB(7A)] d1 Undertaking no. 1 (10(v) of Form 10CCBA of the undertaking) d2 Undertaking no. 2 (10(v) of Form 10CCBA of the undertaking) e Deduction in the case of convention centre [Section 80- IB(7B)] e1 Undertaking no. 1 (10(v) of Form 10CCBB of the undertaking) e2 Undertaking no. 2 (10(v) of Form 10CCBB of the undertaking) f Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] f1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) f2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) g Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] g1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) g2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) h Deduction in the case of an undertaking operating a cold chain facility [Section 80-IB(11)] h1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) h2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) i 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)] i1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) i2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) j Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] j1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) j2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) k Deduction in the case of an undertaking engaged in operating and maintaining a rural hospital [Section 80- IB(11B)] k1 Undertaking no. 1 (11(v) of From 10CCBC) k2 Undertaking no. 2 (11(v) of From 10CCBC) l Deduction in the case of an undertaking engaged in operating and maintaining a hospital in any area, other than excluded area [Section 80-IB(11C) l1 Undertaking no. 1 (11(d) of From 10CCBD) l2 Undertaking no. 2 (11(d) of From 10CCBD) m Total deduction under section 80-IB (Total of a1 to l2) m Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE DEDUCTION U/S 80-IC a Deduction in respect of undertaking located in Sikkim a1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) b Deduction in respect of undertaking located in Himachal Pradesh 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 respect of undertaking located in Uttaranchal c1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) c1 Undertaking no. 2 (30 of Form 10CCB of the undertaking) d Deduction in respect of undertaking located in North-East [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 119 da Assam da1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) da2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) db Arunachal Pradesh db1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) db2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dc Manipur dc1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dc2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dd Mizoram dd1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dd2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) de Meghalaya de1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) de2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) df Nagaland df1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) df2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dg Tripura dg1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dg2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dh Total deduction for undertakings located in North-east (total of da1 to dg2) dh e Total deduction under section 80-IC or 80-IE (a + d + c + dh) e Schedule 80P Deductions under section 80P Income Amount eligible for deduction 1 Sec.80P(2)(a)(i) Banking/Credit Facilities to its members 2 Sec.80P(2)(a)(ii) Cottage Industry 3 Sec.80P(2)(a)(iii) Marketing of Agricultural produce grown by its members 4 Sec.80P(2)(a)(iv) Purchase of Agricultural Implements, seeds, livestocks or other articles intended for agriculture for the purpose of supplying to its members. 5 Sec.80P(2)(a)(v) Processing , without the aid of power, of the agricultural Produce of its members. 6 Sec.80P(2)(a)(vi) Collective disposal of Labour of its members 7 Sec.80P(2)(a)(vii) Fishing or allied activities for the purpose of supplying to its members. 8 Sec.80P(2)(b)Primary cooperative society enagaged in supplying Milk, oilseeds, fruits or vegetables raised or grown by its members to Federal cooperative society enagaged 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 Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 30.06.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? (If yes, please fill sl no "A" of schedule DI) [Yes/ No] 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 (f of Schedule 80-IA) e 80-IAB f 80-IAC g 80-IB (m of Schedule 80-IB) 120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] h 80-IBA i 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE) j 80JJA k 80JJAA l 80LA(1) (9 of Annexure to Form 10CCF) m 80LA(1A) (9 of Annexure to Form 10CCF) n 80P Total Deduction under Part C (total of d to n ) 2 3 Total deductions under Chapter VI-A (1 + 2) 3 Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC 1 Total Income as per item 13 of PART-B-TI 1 2 Adjustment as per section 115JC(2) a Deduction Claimed under any section included in Chapter VI-A under the heading ―C.—Deductions in respect of certain incomes‖ 2a b Deduction Claimed u/s 10AA 2b c Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed d Total Adjustment (2a+ 2b+ 2c) 2d 3 Adjusted Total Income under section 115JC(1) (1+2d) 3 4 Tax payable under section 115JC(1) [18.5% or 9% as the case may be of (3)] (In the case of AOP, BOI, AJP this is applicable 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 2020-21 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2020-21 (2g of Part-B-TTI) 2 3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] 3 4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward) S.No Assessment Year (AY) (A) AMT Credit AMT Credit Utilised during the Current Assessment Year (C) Balance AMT Credit Carried Forward (D)= (B3) –(C) Gross (B1) Set-off in earlier assessment years (B2) Balance brought forward to the current assessment year (B3) = (B1) – (B2) i 2013-14 ii 2014-15 iii 2015-16 iv 2016-17 v 2017-18 vi 2018-19 vii 2019-20 viii Current AY (enter 1 -2, if 1>2 else enter 0) ix Total 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 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 121 Schedule SI Income chargeable to tax at special rates [Please see instructions for section and rate of tax] SPECIAL RATE] Sl No Section/Description  Special rate (%) Income (i) Tax thereon (ii) 1 111A or section 115AD(1)(ii)- Proviso (STCG on shares/equity oriented MF on which STT paid)  15 (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 proviso (LTCG on listed securities/ units without indexation)  10 (part of 5x of schedule BFLA) 4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)  10 (part of 5xof schedule BFLA) 5 115AB (LTCG for non-resident on units referred in section115AB)  10 (part of 5x of schedule BFLA) 6 115AC (LTCG for non-resident on bonds/GDR)  10 (part of 5x of schedule BFLA) 7 115AD (LTCG for FII on securities)  10 (part of 5x of schedule BFLA) 8 112 (LTCG on others)  20 (5xi of schedule BFLA) 9 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares  10 (B5f and B8f of schedule CG) 10 STCG chargeable at special rates in India as per DTAA (part of 5ix of schedule BFLA) 11 LTCG Chargeable at special rates in India as per DTAA  (part of 5xii of schedule BFLA) 12 115B (Profits and gains of life insurance business)  12.50 (part of 4b of schedule BP) 13 115AC (Income of a non-resident from bonds or GDR purchased in foreign currency)  10 (part of 1fii of schedule OS) 14 115BB (Winnings from lotteries, puzzles, races, games etc.)  30 (2a of schedule OS) 15 115BBDA (Dividend income from domestic company exceeding Rs.10 lakh)  10 (2dxv of schedule OS) 16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 (2b of schedule OS) 17 115BBF (Tax on income from patent) a Income under head business or profession  10 (3d of schedule BP) b Income under head other sources  10 (2dxvi of schedule OS) 18 115BBG (Tax on income from transfer of carbon credits) a Income under head business or profession  10 (8e of schedule BP) b Income under head other sources  10 (2dxvii of schedule OS) 19 115A(1)(b) (A) & 115A(1)(b)(B) (Income of a non-resident from Royalty)  10 (part of 2dviii of schedule OS) 20 Income from other sources chargeable at special rates in India as per DTAA  (part of 2f of schedule OS) 21 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%  15 (part of 5vi of schedule BFLA) 22 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%  30 (part of 5vii of schedule BFLA) 23 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%  10 (part of 5x of schedule BFLA) 24 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% - u/s other than 112A  10 (part of 5ix of schedule BFLA) 25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%  20 (part of 5xi of schedule BFLA) 26 Pass through income in the nature of income from other source chargeable at special rates  (2e of schedule OS) Total Schedule IF Information regarding partnership firms in which you are partner FIRMS IN WHICH PARTNER Number of firms in which you are 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 Capital balance on 31st March in the firm i ii 1 2 3 4 Total Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) EXEMPT INCOME 1 Interest income 1 2 Dividend income 2 3 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i 122 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ii Expenditure incurred on agriculture ii 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 (from Sl. No. 39 of Sch. BP) iv v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) 3 vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill up details separately for each agricultural land) a Name of district along with pin code in which agricultural land is located b Measurement of agricultural land in Acre c Whether the agricultural land is owned or held on lease (drop down to be provided) d Whether the agricultural land is irrigated or rain-fed (drop down to be provided) 4 Other exempt income (please specify) 4 5 Income not chargeable to tax as per DTAA 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 not chargeable to tax 5 6 Pass through income not chargeable to tax (Schedule PTI) 6 7 Total (1+2+3+4+5 + 6) 7 Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB PASS THROUGH INCOME Sl. Investment entity covered by section 115UA/115 UB Name of business trust/ investment fund PAN of the business trust/ investment fund Sl. Head of income Curre nt year incom e Share of current year loss distribu ted by Investm ent fund Net Inco me/ Loss 9=7- 8 TDS on such amoun t, if any 1 2 3 4 5 6 7 8 9 10 1. i House property ii Capital Gains a Short term ai Section 111A aii Others b Long term bi Section 112A bii Sections other than 112A iii Other Sources a Dividend (referred in section 115O) 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 ai Section 111A aii Others b Long term bi Section 112A bii Sections other than 112A iii Other Sources a Dividend (referred in section 115O) b Others [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 123 iv Income claimed to be exempt a u/s 10(23FBB) b u/s ………….. c u/s ………… NOTE ► Please refer to the instructions for filling out this schedule. Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) 1 Amount of primary adjustment on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time 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 4 Net tax payable (2d-3) 5 Date(s) of deposit of tax on secondary adjustments as per section 92CE(2A) Date 1 Date 2 Date 3 Date 4 Date 5 Date 6 (DD/MM /YYYY) (DD/MM/YYY Y) (DD/MM/YYY Y) (DD/MM/YYY Y) (DD/MM/YYY Y) (DD/MM/YYY Y) 6 Name of Bank and Branch 7 BSR Code 8 Serial number of challan 9 Amount deposited Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) INCOME FROM OUTSIDE INDIA AND TAX RELIEF Sl. Country Code Taxpayer Identification Number Sl. Head of income Income from outside India (included in PART B-TI) Tax paid outside India Tax payable on such income under normal provisions in India Tax relief available in India (e)= (c) or (d) whichever is lower Relevant article of DTAA if relief claimed u/s 90 or 90A (a) (b) (c) (d) (e) (f) 1 i House Property ii Business or Profession iii Capital Gains iv Other sources Total 2 i House Property ii Business or Profession iii Capital Gains iv Other sources Total NOTE ► Please refer to the instructions for filling out this schedule. Schedule TR Details Summary of tax relief claimed for taxes paid outside India (available only in case of resident) TAX RELIEF FOR TAX PAID OUTSIDE INDIA 1 Details of Tax relief claimed Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) Total tax relief available (total of (e) of Schedule FSI in respect of each country) Section under which relief claimed (specify 90, 90A or 91) (a) (b) (c) (d) (e) 124 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total 2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4 Yes/No a Amount of tax refunded b Assessment year in which tax relief allowed in India NOTE ► Please refer to the instructions for filling out this schedule. Schedule FA Details of Foreign Assets and Income from any source outside India DETAILS OF FOREIGN ASSETS A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the relevant accounting period) 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) A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the relevant accounting period 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) A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the relevant accounting period Sl No Country name Country code Name of entity Address of entity ZIP code Nature of entity Date of acquiring the interest Initial value of the investme nt Peak value of investment during the period Closing value Total gross amount paid/credited with respect to the holding during the period Total gross proceeds from sale or redemption of investment during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (i) (ii) A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the relevant accounting period Sl No Country name Country 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) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the relevant accounting period Sl No Country Name and code Zip Code Nat ure of ent ity Name and Address of the Entity Nature of Interest- Direct/ Beneficial owner/ Beneficiary Date since held Total Investment (at cost) (in rupees) Income accrued from 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) C Details of Immovable Property held (including any beneficial interest) at any time during the relevant accounting period Sl No Country ZIP Address Ownership- Date of Total Investment Income Nature of Income taxable and offered in this return [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 125 Name and code code of the Property Direct/ Beneficial owner/ Beneficiary acquisition (at cost) (in rupees) derived from the property Income 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 relevant accounting period 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 relevant accounting period and which has not been included in A to D above. Sl No Name of the Institution in which the account is held Addr ess of the Instit ution 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) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor Sl No Country Name and code Zip Code Name and addres s of the trust Name and address of trustees Name and address of Settlor Name and address of Beneficiaries Date since position held Whether income derived is taxable in your hands? If (8) is yes, Income derived from the trust If (8) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession Sl No Country Name and code Zip Code Name and address of the person from whom derived Income derived Nature of income Whether taxable in your hands? If (6) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (i) (ii) NOTE ► Please refer to instructions for filling out this 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 126 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule DI Details of investments A) Investment/ Deposit/ Payments for the purpose of claiming deduction under Chapter VIA Section Eligible amount of deduction during FY 2019-20 (As per Schedule VIA- Part B- Deductions in respect of certain payments) Deduction attributable to investment/expenditure made between 01.04.2020 to 30.06.2020 (Out of Col No.2) (1) (2) (3) 80G 80GGA 80GGC Total B)Eligible amount of deduction u/s 10AA Undertaking as per schedule 10AA Amount of deduction as per schedule 10AA Date of letter of approval issued in accordance with the provisions of the SEZ Act, 2005 Is this the first year of claiming deduction u/s 10AA AND whether conditions have been complied between 01.04.2020 to 30.06.2020 (1) (2) (3) (4) Undertaking 1 Undertaking 2 Undertaking 3 Total C) Payment/Acquisition/Purchase/Construction for the purpose of claiming deduction u/s 54 to 54GB Long Term Capital Gain Section Amount utilised out of Capital Gains account (As per Sl. No B10a of Schedule CG) Amount utilised between 01.04.2020 to 30.06.2020 (1) (2) (3) 54D 54G 54GA Total Short Term Capital Gain Section Amount utilised out of Capital Gains account (As per Sl. No A7a of Schedule CG) Amount utilised between 01.04.2020 to 30.06.2020 (1) (2) (3) 54D 54G 54GA Total [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 127 PART-B Part B - TI Computation of total income TOTAL INCOME 1 Income from house property ( 4 of Schedule-HP) (enter nil if loss) 1 2 Profits and gains from business or profession i Profits and gains from business other than speculative business and specified business (A38 of Schedule BP)(enter nil if loss) 2i ii Profits and gains from speculative business (3(ii) of table F of Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) 2ii iii Profits and gains from specified business (3(iii) of table F of Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) 2iii iv Income chargeable to tax at special rate (3d, 3e and 3iv of Table F of Schedule BP) 2iv v Total (2i + 2ii + 2iii + 2iv) (enter nil, if loss and carry this figure of loss to Schedule CYLA) 2v 3 Capital gains a Short term i Short-term chargeable @ 15% (9ii of item E of schedule CG) ai ii Short-term chargeable @ 30% (9iii of item E of schedule CG) aii iii Short-term chargeable at applicable rate (9iv of item E of schedule CG) aiii iv Short-term chargeable at special rates in India as per DTAA (9v of item E of Schedule CG) aiv v Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) 3av b Long-term i Long-term chargeable @ 10% (9vi of item E of Schedule CG) bi ii Long-term chargeable @ 20% (9vii of item E of Schedule CG) bii iii Long-term chargeable at special rates in India as per DTAA (9viii of item E of schedule CG) biii iv Total Long-term (bi + bii + biii) (enter nil if loss) biv c Total capital gains (3av + 3biv) (enter nil if loss) 3c 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 rate (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) 4d 5 Total of head wise income (1 + 2v + 3c +4d) 5 6 Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) 6 7 Balance after set off of current year losses (5 – 6) (total of serial no (ii), (iii) , (v) to (xv) of column 5 of schedule CYLA + 4b + 2iv) 7 8 Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi 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 chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 10 11 Deductions under Chapter VI-A a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto (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 and limited upto (ii5)of schedule BFLA)] 11b c Total (11a + 11b) [limited upto (9-10)] 11c 12 Incomes not forming part of total income (12a + 12b+ 12c) 12 a Deduction u/s 10AA (Total of Sch. 10AA) 12a b Income of investment fund referred to in section 10(23FB) or 10(23FBA) 12b c Income of a business trust referred to in section 10(23FC) or 10(23FCA) 12c 13 Total income (9 - 11c - 12) 13 14 Income chargeable to tax at special rates (total of (i) of schedule SI) 14 128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 15 Net agricultural income/ any other income for rate purpose (3v of Schedule EI) 15 16 Aggregate income (13 – 14 + 15) [applicable if (13-14) exceeds maximum amount not chargeable to tax] 16 17 Losses of current year to be carried forward (total of xv of Schedule CFL) 17 18 Deemed total income under section 115JC (3 of Schedule AMT) 18 Part B – TTI Computation of tax liability on total income COMPUTATION OF TAX LIABILITY 1 a Tax payable on deemed total income under section 115JC (4 of Schedule AMT) 1a b Surcharge on (a) above (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 16 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 (13-14) of Part B-TI exceeds maximum amount not chargeable to tax] 2c d Tax Payable on total income (2a+2b -2c)) 2d e Surcharge i 25% of 12(ii) of Schedule SI 2ei ii 10% or 15 %, as applicable, of 1(ii)+ 2(ii),7(ii),9(ii),21(ii),24(ii) of Schedule SI 2eii iii On [(2d) – [(12(ii)+ 1(ii)+ 2(ii),7(ii),9(ii),21(ii),24(ii) of Schedule SI)] 2eiii iv Total (i+ii+iii) 2eiv f Health and Education Cess @ 4% on 2d+2eiv 2f g Gross tax liability (2d + 2eiv + 2f) 2g 3 Gross tax payable (higher of 1d or 2g) 3 4 Credit under section 115JD of tax paid in earlier years (applicable if 2g is more than 1d) (5 of Schedule AMTC) 4 5 Tax payable after credit under section 115JD (3 - 4) 5 6 Tax relief a Section 90/90A (2 of Schedule TR) 6a b Section 91(3 of Schedule TR) 6b c Total (6a + 6b) 6c 7 Net tax liability (5 – 6c) (enter zero, if negative) 7 8 Interest and fee payable a Interest for default in furnishing the return (section 234A) 8a b Interest for default in payment of advance tax (section 234B) 8b c Interest for deferment of advance tax (section 234C) 8c d Fee for default in furnishing return of income (section 234F) 8d e Total Interest and Fee Payable (8a+8b+8c+8d) 8e 9 Aggregate liability (7 + 8e) 9 TAXES PAID AND BANK DETAILS 10 Taxes Paid a Advance Tax (from column 5 of 115A) 10a b TDS (total of column 9 of15B) 10b c TCS (total of column 7 of 15C) 10c d Self-Assessment Tax (from column 5 of 15A) 10d e Total Taxes Paid (10a+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) (refund, if any, will be directly credited into the bank account) 12 BANK ACCOUN 13 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) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 129 Sl. IFS Code of the Bank in case of Bank Accounts held in India Name of the Bank Account Number Indicate the account in which you prefer to get your refund credited, if any (tick one account  ) I Ii Note: 1) All bank accounts held at any time is to be reported, except dormant A/c. 2) Minimum one account should be selected for refund credit Rows can be added as required b) Non- residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account: Sl. No. SWIFT Code Name of the Bank Country of Location IBAN Rows can be added as required 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 ]  Yes  No 15 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax ADVANCE/ SELF ASSESSMENT TAX Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (1) (2) (3) (4) (5) i ii iii NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI B Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C furnished by Deductor(s)] Sl No TDS credit relating to self /other person [other person as per rule 37BA(2)] PAN/Aa dhaar No. of Other Person (if TDS credit related to other person) TAN of the Deducto r/ PAN/Aa dhaar No. of Tenant/ Buyer Unclaimed TDS brought forward (b/f) TDS of the current Financial Year (TDS deducted during the FY 2019-20) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year) Corresponding Receipt offered TDS credit being carried forward Fin. Year in which deducted TDS b/f Deducted in own hands Deducted in the hands of or any other person as per rule 37BA(2) (if applicable) Claimed in own hands Claimed in the hands of or any other person as per rule 37BA(2) (if applicable) Gross Amount Head of Income (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Income TDS Income TDS PAN/ Aadhaar No. i NOTE ►Please enter total of column 9 in10b of Part B- TTI 130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] TCS ON INCOME Sl No Tax Deduction and Tax Collection Account Number of the Collector Name of the Collector Unclaimed TCS brought forward (b/f) TCS of the current financial Year (Tax collected during Fy 2019-20) Amount out of (5) or (6) being claimed this Year (only if corresponding receipt is being offered for tax this year) Amount out of (5) or (6) being carried forward Fin. Year in which collected Amount b/f (1) (2) (3) (4) (5) (6) (7) (8) i ii NOTE ► Please enter total of column (7) in 10c of Part B-TTI VERIFICATION I, _________________________________________________(full name in block letters), son/ daughter of ______________________________________, solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________ (drop down to be provided) and I am also competent to make this return and verify it. I am holding permanent account number (if allotted) (Please see instruction) I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD) Date Sign here  [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 131 FORM ITR-6 INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) Assessment Year 2 0 2 0 - 2 1 Part A-GEN GENERAL PERSONAL INFORMATION Name PAN Is there any change in the company‟s name? If yes, please furnish the old name Corporate Identity Number (CIN) issued by MCA Flat/Door/Block No Name of Premises/Building/Village Date of incorporation (DD/MM/YYYY) Date of commencement of business (DD/MM/YYYY) / / / / Road/Street/Post Office Area/Locality Type of company (Tick any one)  (i) Domestic Company  (ii) Foreign Company  Town/City/District State Pin code/Zip code If a public company write 6, and if private company write 7 (as defined in section 3 of The Companies Act) Country Office Phone Number with STD code/ Mobile No. 1 Mobile No. 2 Email Address-1 Email Address-2 FILING STATUS (a) Filed u/s (Tick)[Please see instruction ] 139(1)- On or Before due date, 139(4)- After due date, 139(5)- Revised Return, 92CD-Modified return,  119(2)(b)- after condonation of delay Or filed in response to notice u/s  139(9),  142(1),  148,  153A,  153C (b) If revised/ defective/Modified, then enter Receipt No and Date of filing original return (DD/MM/YYYY) ___ /___/____ (c) If filed, in response to notice u/s 139(9)/142(1)/148/153A/153C or order u/s 119(2)(b), enter Unique Number /Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement / / (d) Residential Status (Tick)   Resident  Non-Resident (e) Whether the assesse has opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility) (applicable on Domestic Company) (f) Whether total turnover/ gross receipts in the previous year 2017-18 exceeds 400 crore rupees? (Yes/No) (applicable for Domestic Company) (g) Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (1) or Central Government has adopted any agreement under sec 90A(1)? (h) In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick)   Yes  No (i) Whether assessee is required to seek registration under any law for the time being in force relating to companies? (j) Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick)   Yes  No (k) Whether assessee is located in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick)   Yes  No (l) Whether the assessee company is under liquidation (Tick)   Yes  No (m) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. (n) Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956?  Yes  No (o) 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) Capacity of the Representative (drop down to be provided) (3) Address of the representative assessee (4) Permanent Account Number (PAN)/Aadhaar No. of the representative assessee (p) Whether you are recognized as start up by DPIIT  Yes  No 1 If yes, please provide start up recognition number allotted by the DPIIT 2 Whether certificate from inter-ministerial board for certification is received?  Yes  No 3 If yes provide the certification number  132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4 Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return?  Yes  No 5 If yes, provide date of filing Form-2 AUDIT INFORMATION (a1) Whether liable to maintain accounts as per section 44AA? (Tick)   Yes  No (a2) Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB? (Tick)   Yes  No (a2i) If No, Whether during the year total sales/turnover/gross receipts of business exceeds 1 Crore Rupees but does not exceed 5 Crore Rupees? (Tick)   Yes  No (a2ii ) If (a2i) is Yes, whether aggregate of all amounts received, including amount received for sales, turnover or gross receipts or on capital account such as capital contribution, loans etc. during the previous year, in cash, does not exceed five per cent of said amount? (Tick)   Yes  No (a2ii i) If (a2i) is Yes, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loan etc., in cash, during the previous year does not exceed five per cent of the said payment (Tick)   Yes  No (b) Whether liable for audit under section 44AB? (Tick)   Yes  No (c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes  No If Yes, furnish the following information below (1) Mention the date of furnishing of audit report (DD/MM/YYYY) (2) Name of the auditor signing the tax audit report (3) Membership No. of the auditor (4) Name of the auditor (proprietorship/ firm) (5) Proprietorship/firm registration number (6) Permanent Account Number (PAN/Aadhaar No.) of the auditor (proprietorship/ firm) (7) Date of audit report (di) Are you liable for Audit u/s 92E?  Yes  No Date of furnishing audit report? DD/MM/YYYY (dii) If liable to furnish other audit report under the Income-tax Act, mention the date of furnishing the audit report? (DD/MM/YY) (Please see Instruction 5(ii)) Sl. No. Section Code Date (DD/MM/YYYY) (e) Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act Act and section (DD/MM/YY) Act and section (DD/MM/YY) HOLDING STATUS (a) Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any other) (b) If subsidiary company, mention the details of the Holding Company PAN Name of Holding Company Address of Holding Company Percentage of Shares held (c) If holding company, mention the details of the subsidiary companies PAN Name of Subsidiary Company Address of Subsidiary Company Percentage of Shares held BUSINESS ORGANISATION (a) In case of amalgamating company, mention the details of amalgamated company PAN Name of Amalgamated Company Address of Amalgamated Company Date of Amalgamation (b) In case of amalgamated company, mention the details of amalgamating company PAN Name of Amalgamating Company Address of Amalgamating Company Date of Amalgamation (c) In case of demerged company, mention the details of resulting company PAN Name of Resulting Company Address of Resulting Company Date of Demerger (d) In case of resulting company, mention the details of demerged company PAN Name of Demerged Company Address of Demerged Company Date of Demerger KEY PERSONS Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return. S.No. Name Designation Residential Address PAN/Aadhaar No. Director Identification Number (DIN) issued by MCA, in case of Director [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 133 SHAREHOLDERS INFORMATION Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year S.No. Name and Address Percentage of shares held PAN (if allotted) OWNERSHIP INFORMATION In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not less than 10% of the voting power at any time of the previous year S.No. Name Address Percentage of shares held PAN/Aadhaar No. (if allotted) In case of Foreign company, please furnish the details of immediate parent company. S.No Name Address Country of residence PAN (if allotted) Taxpayer‟s registration number or any unique identification number allotted in the country of residence In case of foreign company, please furnish the details of ultimate parent company S.No Name Address Country of residence PAN (if allotted) Taxpayer‟s registration number or any unique identification number allotted in the country of residence NATURE OF COMPANY AND ITS BUSINESS Nature of company (Tick)  1 Whether a public sector company as defined in section 2(36A) of the Income-tax Act  Yes  No 2 Whether a company owned by the Reserve Bank of India  Yes  No 3 Whether a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank  Yes  No 4 Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act,1949  Yes  No 5 Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act  Yes  No 6 Whether a company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999)  Yes  No 7 Whether a company being a non-banking Financial Institution  Yes  No 8 Whether the company is unlisted? If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1  Yes  No Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than those declaring income under section 44AE) S.No. Code [Please see instruction No.7(i)] Description (i) (ii) (iii) Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2020 OR AS ON THE DATE OF AMALGAMATION I Equity and Liabilities EQUITY AND LIABILITIES 1 Shareholder‟s fund A Share capital i Authorised Ai ii Issued, Subscribed and fully Paid up Aii iii Subscribed but not fully paid Aiii iv Total (Aii + Aiii) Aiv B Reserves and Surplus i Capital Reserve Bi 134 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ii Capital Redemption Reserve Bii iii Securities Premium Reserve Biii iv Debenture Redemption Reserve Biv v Revaluation Reserve Bv vi Share options outstanding amount Bvi vii Other reserve (specify nature and amount) a viia b viib c Total (viia + viib) Bvii viii Surplus i.e. Balance in profit and loss account (Debit balance to be shown as –ve figure) Bviii ix Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as –ve figure) Bix C Money received against share warrants 1C D Total Shareholder‟s fund (Aiv + Bix + 1C) 1D 2 Share application money pending allotment i Pending for less than one year i ii Pending for more than one year ii iii Total (i + ii) 2 3 Non-current liabilities A Long-term borrowings i Bonds/ debentures a Foreign currency ia b Rupee ib c Total (ia + ib) ic ii Term loans a Foreign currency iia b Rupee loans 1 From Banks b1 2 From others b2 3 Total (b1 + b2) b3 c Total Term loans (iia + b3) iic iii Deferred payment liabilities iii iv Deposits from related parties (see instructions) iv v Other deposits v vi Loans and advances from related parties (see instructions) vi vii Other loans and advances vii viii Long term maturities of finance lease obligations viii ix Total Long term borrowings (ic + iic + iii + iv + v + vi + vii + viii) 3A B Deferred tax liabilities (net) 3B C Other long-term liabilities i Trade payables i ii Others ii iii Total Other long-term liabilities (i + ii) 3C D Long-term provisions i Provision for employee benefits i ii Others ii iii Total (i + ii) 3D E Total Non-current liabilities (3A + 3B + 3C + 3D) 3E 4 Current liabilities A Short-term borrowings i Loans repayable on demand a From Banks ia [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 135 b From Non-Banking Finance Companies ib c From other financial institutions ic d From others id e Total Loans repayable on demand (ia + ib + ic + id) ie ii Deposits from related parties (see instructions) ii iii Loans and advances from related parties (see instructions) iii iv Other loans and advances iv v Other deposits v vi Total Short-term borrowings (ie + ii + iii + iv + v) 4A B Trade payables i Outstanding for more than 1 year i ii Others ii iii Total Trade payables (i + ii) 4B C Other current liabilities i Current maturities of long-term debt i ii Current maturities of finance lease obligations ii iii Interest accrued but not due on borrowings iii iv Interest accrued and due on borrowings iv v Income received in advance v vi Unpaid dividends vi vii Application money received for allotment of securities and due for refund and interest accrued vii viii Unpaid matured deposits and interest accrued thereon viii ix Unpaid matured debentures and interest accrued thereon ix x Other payables x xi Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x) 4C D Short-term provisions i Provision for employee benefit i ii Provision for Income-tax ii iii Proposed Dividend iii iv Tax on dividend iv v Other v vi Total Short-term provisions (i + ii +iii + iv + v) 4D E Total Current liabilities (4A + 4B + 4C + 4D) 4E Total Equity and liabilities (1D + 2 + 3E + 4E) I II ASSETS 1 Non-current assets A Fixed assets i Tangible assets a Gross block ia b Depreciation ib c Impairment losses ic d Net block (ia – ib - ic) id ii Intangible assets a Gross block iia b Amortization iib c Impairment losses iic d Net block (iia – iib - iic) iid iii Capital work-in-progress iii iv Intangible assets under development iv v Total Fixed assets (id + iid + iii + iv) Av 136 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] B Non-current investments i Investment in property i ii Investments in Equity instruments a Listed equities iia b Unlisted equities iib c Total (iia + iib) iic iii Investments in Preference shares iii iv Investments in Government or trust securities iv v Investments in Debenture or bonds v vi Investments in Mutual funds vi vii Investments in Partnership firms vii viii Others Investments viii ix Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii) Bix C Deferred tax assets (Net) C D Long-term loans and advances i Capital advances i ii Security deposits ii iii Loans and advances to related parties (see instructions) iii iv Other Loans and advances iv v Total Long-term loans and advances (i + ii + iii + iv) Dv vi Long-term loans and advances included in Dv which is a for the purpose of business or profession via b not for the purpose of business or profession vib c given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act vic E Other non-current assets i Long-term trade receivables a Secured, considered good ia b Unsecured, considered good ib c Doubtful ic d Total Other non-current assets (ia + ib + ic) id ii Others ii iii Total (id + ii) Eiii iv Non-current assets included in Eiii which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act iv F Total Non-current assets (Av + Bix + C + Dv + Eiii) 1F 2 Current assets A Current investments i Investment in Equity instruments a Listed equities ia b Unlisted equities ib c Total (ia + ib) ic ii Investment in Preference shares ii iii Investment in government or trust securities iii iv Investment in debentures or bonds iv v Investment in Mutual funds v vi Investment in partnership firms vi vii Other investment vii viii Total Current investments (ic + ii + iii + iv + v + vi + vii) Aviii B Inventories i Raw materials i [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 137 ii Work-in-progress ii iii Finished goods iii iv Stock-in-trade (in respect of goods acquired for trading) iv v Stores and spares v vi Loose tools vi vii Others vii viii Total Inventories (i + ii + iii + iv + v + vi + vii) Bviii C Trade receivables i Outstanding for more than 6 months i ii Others ii iii Total Trade receivables (i + ii + iii) Ciii D Cash and cash equivalents i Balances with Banks i ii Cheques, drafts in hand ii iii Cash in hand iii iv Others iv v Total Cash and cash equivalents (i + ii + iii + iv) Dv E Short-term loans and advances i Loans and advances to related parties (see instructions) i ii Others ii iii Total Short-term loans and advances (i + ii) Eiii iv Short-term loans and advances included in Eiii which is a for the purpose of business or profession iva b not for the purpose of business or profession ivb c given to a shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act ivc F Other current assets F G Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F) 2G Total Assets (1F + 2G) II Part A-BS – Ind AS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2020 OR AS ON THE DATE OF BUSINESS COMBINATION [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] I Equity and Liabilities 1 Equity A Equity share capital i Authorised Ai ii Issued, Subscribed and fully paid up Aii iii Subscribed but not fully paid Aiii iv Total (Aii + Aiii) Aiv B Other Equity i Other Reserves a Capital Redemption Reserve ia b Debenture Redemption Reserve ib c Share Options Outstanding account ic d Other (specify nature and amount) id e Total other reserves (ia + ib + ic + id) ie ii Retained earnings (Debit balance of statement of P&L to be shown as –ve figure) ii iii Total (Bie + ii) (Debit balance to be shown as –ve figure) Biii C Total Equity (Aiv + Biii) 1C 138 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2 Liabilities A Non-current liabilities I Financial Liabilities Borrowings a Bonds or debentures 1 Foreign currency a1 2 Rupee a2 3 Total (1 + 2) a3 b Term loans 1 Foreign currency b1 2 Rupee loans i From Banks i ii From other parties ii iii Total (i + ii) b2 3 Total Term loans (b1 + b2) b3 c Deferred payment liabilities c d Deposits d e Loans from related parties (see instructions) e f Long term maturities of finance lease obligations f g Liability component of compound financial instruments g h Other loans h i Total borrowings (a3 + b3 + c + d + e + f + g + h) i j Trade Payables j k Other financial liabilities (Other than those specified in II under provisions) k II Provisions a Provision for employee benefits a b Others (specify nature) b c Total Provisions IIc III Deferred tax liabilities (net) III IV Other non-current liabilities a Advances a b Others (specify nature) b c Total Other non-current liabilities IVc Total Non-Current Liabilities (Ii + Ij + Ik + IIC + III + IVc) 2A B Current liabilities I Financial Liabilities i Borrowings a Loans repayable on demand 1 From Banks 1 2 From Other parties 2 3 Total Loans repayable on demand (1 + 2) 3 b Loans from related parties b c Deposits c d Other loans (specify nature) d Total Borrowings (a3 + b + c + d) Ii ii Trade payables Iii iii Other financial liabilities a Current maturities of long-term debt a b Current maturities of finance lease obligations b c Interest accrued c d Unpaid dividends d [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 139 e Application money received for allotment of securities to the extent refundable and interest accrued thereon e f Unpaid matured deposits and interest accrued thereon f g Unpaid matured debentures and interest accrued thereon g h Others (specify nature) h i Total Other financial liabilities (a + b +c +d +e +f +g+ h) Iiii iv Total Financial Liabilities (Ii + Iii + Iiii) Iiv II Other Current liabilities a Revenue received in advance a b Other advances (specify nature) b c Others (specify nature) c d Total Other current liabilities (a + b+ c) IId III Provisions a Provision for employee benefits a b Others (specify nature) b c Total provisions (a + b) IIIc IV Current Tax Liabilities (Net) IV Total Current liabilities (Iiv + IId + IIIc+ IV) 2B Total Equity and liabilities (1C + 2A +2B) I II ASSETS 1 Non-current assets A Property, Plant and Equipment a Gross block a b Depreciation b c Impairment losses c d Net block (a – b - c) Ad B Capital work-in-progress B C Investment Property a Gross block a b Depreciation b c Impairment losses c d Net block (a – b - c) Cd D Goodwill a Gross block a b Impairment losses b c Net block (a – b ) Dc E Other Intangible Assets a Gross block a b Amortisation b c Impairment losses c d Net block (a – b - c) Ed F Intangible assets under development F G Biological assets other than bearer plants a Gross block a b Impairment losses b c Net block (a – b ) Gc H Financial Assets I Investments i Investments in Equity instruments a Listed equities ia 140 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] b Unlisted equities ib c Total (ia + ib) ic ii Investments in Preference shares ii iii Investments in Government or trust securities iii iv Investments in Debenture or bonds iv v Investments in Mutual funds v vi Investments in Partnership firms vi vii Others Investments (specify nature) vii viii Total non-current investments (ic + ii + iii + iv + v + vi + vii) HI II Trade Receivables a Secured, considered good a b Unsecured, considered good b c Doubtful c d Total Trade receivables HII III Loans i Security deposits i ii Loans to related parties (see instructions) ii iii Other loans (specify nature) iii iv Total Loans (i + ii + iii) HIII v Loans included in HIII above which is- a for the purpose of business or profession va b not for the purpose of business or profession vb c given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act vc IV Other Financial Assets i Bank Deposits with more than 12 months maturity i ii Others ii iii Total of Other Financial Assets (i + ii) HIV I Deferred Tax Assets (Net) I J Other non-current Assets i Capital Advances i ii Advances other than capital advances ii iii Others (specify nature) iii iv Total non-current assets (i + ii + iii) J v Non-current assets included in J above which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act v Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J) 1 2 Current assets A Inventories i Raw materials i ii Work-in-progress ii iii Finished goods iii iv Stock-in-trade (in respect of goods acquired for trading) iv v Stores and spares v vi Loose tools vi vii Others vii viii Total Inventories (i + ii + iii + iv + v + vi + vii) 2A B Financial Assets I Investments i Investment in Equity instruments a Listed equities ia [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 141 b Unlisted equities ib c Total (ia + ib) ic ii Investment in Preference shares ii iii Investment in government or trust securities iii iv Investment in debentures or bonds iv v Investment in Mutual funds v vi Investment in partnership firms vi vii Other Investments vii viii Total Current investments (ic + ii + iii + iv + v + vi + vii) I II Trade receivables i Secured, considered good i ii Unsecured, considered good ii iii Doubtful iii iv Total Trade receivables (i + ii + iii) II III Cash and cash equivalents i Balances with Banks (of the nature of cash and cash equivalents) i ii Cheques, drafts in hand ii iii Cash on hand iii iv Others (specify nature) iv v Total Cash and cash equivalents (i + ii + iii + iv) III IV Bank Balances other than III above IV V Loans i Security Deposits i ii Loans to related parties (see instructions) ii iii Others(specify nature) iii iv Total loans (i + ii + iii) V v Loans and advances included in V above which is- a for the purpose of business or profession va b not for the purpose of business or profession vb c given to a shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act vc VI Other Financial Assets VI Total Financial Assets (I + II + III + IV + V + VI) 2B C Current Tax Assets (Net) 2C D Other current assets i Advances other than capital advances i ii Others(specify nature) ii iii Total 2D Total Current assets (2A + 2B + 2C + 2D) 2 Total Assets (1 + 2) II Part A- Manufacturing Account Manufacturing Account for the financial year 2019-20(fill items 1 to 3 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62 as applicable) 1 Debits to Manufacturing account A Opening Inventory i Opening stock of raw-material i ii Opening stock of Work in progress ii iii Total (i + ii) Aiii B Purchases (net of refunds and duty or tax, if any) B 142 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] C Direct wages C D Direct expenses (Di + Dii + Diii) D i Carriage inward i ii Power and fuel ii iii Other direct expenses iii E Factory Overheads I Indirect wages i Ii Factory rent and rates ii Iii Factory Insurance iii Iv Factory fuel and power iv V Factory general expenses v Vi Depreciation of factory machinery vi Vii Total (i+ii+iii+iv+v+vi) Evii F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F 2 Closing Stock i Raw material 2i ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3 Part A-Trading Account Trading Account for the financial year 2019-20 (fill items 4 to 12 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62as applicable) CREDITS TO TRADING ACCOUNT 4 Revenue from operations A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) i Sale of goods i ii Sale of services ii iii Other operating revenues (specify nature and amount) a iiia b iiib c Total (iiia + iiib) iiic iv Total (i + ii + iiic) Aiv B Gross receipts from Profession B C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied i Union Excise duties i ii Service tax ii iii VAT/ Sales tax iii iv Central Goods & Service Tax (CGST) iv v State Goods & Services Tax (SGST) v vi Integrated Goods & Services Tax (IGST) vi vii Union Territory Goods & Services Tax (UTGST) vii viii Any other duty, tax 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 ii [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 143 iii Other direct expenses Note: Row can be added as per the nature of Direct Expenses iii 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 xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 Cost of goods produced – Transferred from Manufacturing Account 11 12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-8-9-10xii- 11) 12 12a Turnover from Intraday Trading 12a 12b Income from Intraday Trading 12b Part A-P& L Profit and Loss Account for the financial year 2019-20 (fill items 13 to 60 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62 as applicable) CREDITS TO PROFIT AND LOSS ACCOUNT 13 Gross profit transferred from Trading Account 13 14 Other income i Rent i ii Commission ii iii Dividend income iii iv Interest income iv v Profit on sale of fixed assets v vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi vii Profit on sale of other investment vii viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii ix Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) ix x Agricultural income x xi Any other income (specify nature and amount) a xia b xib c Total (xia + xib) xic xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii 15 Total of credits to profit and loss account (13+14xii) 15 DEBITS TO PROFIT AND LOSS ACCOUNT 16 Freight outward 16 17 Consumption of stores and spare parts 17 18 Power and fuel 18 19 Rents 19 20 Repairs to building 20 21 Repairs to machinery 21 22 Compensation to employees i Salaries and wages 22i ii Bonus 22ii 144 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iii Reimbursement of medical expenses 22iii iv Leave encashment 22iv v Leave travel benefits 22v vi Contribution to approved superannuation fund 22vi vii Contribution to recognised provident fund 22vii viii Contribution to recognised gratuity fund 22viii ix Contribution to any other fund 22ix x Any other benefit to employees in respect of which an expenditure has been incurred 22x xi Total compensation to employees (total of 22i to 22x) 22xi xiia Whether any compensation, included in 22xi, paid to non-residents xiia Yes / No xiib 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 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 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 ii iii Total (i + ii) 32iii 33 Hotel, boarding and Lodging 33 34 Traveling expenses other than on foreign traveling 34 35 Foreign travelling expenses 35 36 Conveyance expenses 36 37 Telephone expenses 37 38 Guest House expenses 38 39 Club expenses 39 40 Festival celebration expenses 40 41 Scholarship 41 42 Gift 42 43 Donation 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise duty 44i ii Service tax 44ii iii VAT/ Sales tax 44iii [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 145 iv Cess 44iv v Central Goods & Service Tax (CGST) 44v vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44vii viii Union Territory Goods & Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 45 Audit fee 45 46 Other expenses (specify nature and amount) i i ii ii iii Total (i + ii) 46iii 47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) (i1) 47i(1) (i2) 47ii(2) (i3) 47i(3) (Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] 47i ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) 47ii iii Others (amounts less than Rs. 1 lakh) 47iii iv Total Bad Debt (47i + 47ii + 47iii)) 47iv 48 Provision for bad and doubtful debts 48 49 Other provisions 49 50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50 51 Interest 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) 51iii 52 Depreciation and amortization 52 53 Net profit before taxes (50 – 51iii – 52) 53 PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS 54 Provision for current tax 54 55 Provision for Deferred Tax 55 56 Profit after tax (53 - 54 - 55) 56 57 Balance brought forward from previous year 57 58 Amount available for appropriation (56 + 57) 58 59 Appropriations i Transfer to reserves and surplus 59i ii Proposed dividend/ Interim dividend 59ii iii Tax on dividend/ Tax on dividend for earlier years 59iii iv Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 135 of Companies Act, 2013) 59iv v Any other appropriation 59v vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi 60 Balance carried to balance sheet (58 - 59vi) 60 61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE SR. NO. Name of Business Business code Description 146 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Registration No. of goods carriage Whether owned/leased/ hired Tonnage capacity of goods carriage (in MT) Number of months for which goods carriage was owned/leased/hired by assessee Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (i) (1) (2) (3) (4) (5) (a) (b) Total Add row options as necessary ( Please Note : At any time during the year the number of vehicles should not exceed 10 vehicles) (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 61(i)] 61(ii) NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired at any time during the year exceeds 10, then , it is mandatory to maintain books of accounts and have a tax audit under section 44AB NO ACCOUN T CASE 62 In case of Foreign Company whose total income comprises solely of profits and gains from business referred to in sections 44B, 44BB, 44BBA or 44BBB, furnish the following information a Gross receipts / Turnover 62a b Net profit 62b Part A- Manufacturing Account Ind-AS Manufacturing Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] ) 1 Debits to Manufacturing account A Opening Inventory i Opening stock of raw-material i ii Opening stock of Work in progress ii iii Total (i + ii) Aiii B Purchases (net of refunds and duty or tax, if any) B C Direct wages C D Direct expenses D i Carriage inward i ii Power and fuel ii iii Other direct expenses iii E Factory Overheads I Indirect wages Ii Factory rent and rates Iii Factory Insurance Iv Factory fuel and power V Factory general expenses Vi Depreciation of factory machinery Vii Total (i+ii+iii+iv+v+vi) Evii F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F 2 Closing Stock i Raw material 2i ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3 Part A-Trading Account Ind-AS Trading Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] CREDITS TO TRADING ACCOUNT 4 Revenue from operations A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) i Sale of goods i ii Sale of services ii iii Other operating revenues (specify nature and amount) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 147 a iiia b iiib c Total (iiia + iiib) iiic iv Total (i + ii + iiic) Aiv B Gross receipts from Profession B C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied i Union Excise duties i ii Service tax ii iii VAT/ Sales tax iii iv Central Goods & Service Tax (CGST) iv v State Goods & Services Tax (SGST) v vi Integrated Goods & Services Tax (IGST) vi vii Union Territory Goods & Services Tax (UTGST) vii viii Any other duty, tax 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 ii iii Other direct expenses Note: Row can be added as per the nature of Direct Expenses iii 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 xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 Cost of goods produced – Transferred from Manufacturing Account 11 12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-8-9-10xii- 11) 12 12a Turnover from Intraday Trading 12a 12b Income from Intraday Trading 12b Part A-P& L Ind-AS Profit and Loss Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] CREDITS TO PROFIT AND LOSS ACCOUNT 13 Gross profit transferred from Trading Account 14 Other income i Rent i ii Commission ii iii Dividend income iii 148 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iv Interest income iv v Profit on sale of fixed assets v vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi vii Profit on sale of other investment vii viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii ix Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) ix x Agricultural income x xi Any other income (specify nature and amount) a xia b xib c Total (xia + xib) xic xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii 15 Total of credits to profit and loss account (13+14xii) 15 16 Freight outward 16 17 Consumption of stores and spare parts 17 18 Power and fuel 18 19 Rents 19 20 Repairs to building 20 21 Repairs to machinery 21 22 Compensation to employees i Salaries and wages 22i ii Bonus 22ii iii Reimbursement of medical expenses 22iii iv Leave encashment 22iv v Leave travel benefits 22v vi Contribution to approved superannuation fund 22vi vii Contribution to recognised provident fund 22vii viii Contribution to recognised gratuity fund 22viii ix Contribution to any other fund 22ix x Any other benefit to employees in respect of which an expenditure has been incurred 22x xi Total 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 ii iii Total (i + ii) 30iii 31 Royalty [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 149 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 ii iii Total (i + ii) 32iii 33 Hotel, boarding and Lodging 33 34 Traveling expenses other than on foreign traveling 34 35 Foreign travelling expenses 35 36 Conveyance expenses 36 37 Telephone expenses 37 38 Guest House expenses 38 39 Club expenses 39 40 Festival celebration expenses 40 41 Scholarship 41 42 Gift 42 43 Donation 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise duty 44i ii Service tax 44ii iii VAT/ Sales tax 44iii iv Cess 44iv v Central Goods & Service Tax (CGST) 44v vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44vii viii Union Territory Goods & Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 45 Audit fee 45 46 Other expenses (specify nature and amount) i i ii ii iii Total (i + ii) 46iii 47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) (i1) 47(i1) (i2) 47i(2) (i3) 47i(3) (Rows can be added as required) Total (47i1+47i2+47i3) 47i ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) 47ii iii Others (amounts less than Rs. 1 lakh) 47iii iv Total Bad Debt (47i + 47ii + 47iii) ) 47iv 48 Provision for bad and doubtful debts 48 49 Other provisions 49 50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50 51 Interest 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 150 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iii Total (i + ii) 51iii 52 Depreciation and amortisation 52 53 Net profit before taxes (50 – 51iii – 52) 53 PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS 54 Provision for current tax 54 55 Provision for Deferred Tax 55 56 Profit after tax (53 - 54 - 55) 56 57 Balance brought forward from previous year 57 58 Amount available for appropriation (56 + 57) 58 59 Appropriations i Transfer to reserves and surplus 59i ii Proposed dividend/ Interim dividend 59ii iii Tax on dividend/ Tax on dividend for earlier years 59iii iv Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 135 of Companies Act, 2013) 59iv v Any other appropriation 59v vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi 60 Balance carried to balance sheet (58 - 59vi) 60 61 A Items that will not be reclassified to P&L i Changes in revaluation surplus i ii Re-measurements of the defined benefit plans ii iii Equity instruments through OCI iii iv Fair value Changes relating to own credit risk of financial liabilities designated at FVTPL iv v Share of Other comprehensive income in associates and joint ventures , to the extent not to be classified to P&L v vi Others (Specify nature) vi vii Income tax relating to items that will not be reclassified to P&L vii viii Total 61A B Items that will be reclassified to P&L i Exchange differences in translating the financial statements of a foreign operation i ii Debt instruments through OCI ii iii The effective portion of gains and loss on hedging instruments in a cash flow hedge iii iv Share of OCI in associates and joint ventures to the extent to be classified into P&L iv v Others (Specify nature) v vi Income tax relating to items that will be reclassified to P&L vi vii Total 61B 62 Total Comprehensive Income (56 + 61A + 61B) 62 Part A- OI Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable) OTHER INFORMATION 1 Method of accounting employed in the previous year (Tick)   mercantile  cash 2 Is there any change in method of accounting (Tick)   Yes  No 3a 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 11a(iii) of Schedule ICDS] 3a 3b Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column 11b(iii) of Schedule ICDS] 3b 4 Method of valuation of closing stock employed in the previous year (optional in case of professionals) a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)  b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)  c Is there any change in stock valuation method (Tick)   Yes  No d Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation specified under section 145A 4d e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A 4e 5 Amounts not credited to the profit and loss account, being - a the items falling within the scope of section 28 5a [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 151 b 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 5b c escalation claims accepted during the previous year 5c d any other item of income 5d 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 k Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] 6k l Amount of bad and doubtful debts [36(1)(vii)] 6l m Provision for bad and doubtful debts [36(1)(viia)] 6m n Amount transferred to any special reserve [36(1)(viii)] 6n o Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] 6o p Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] 6p q Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] 6q r Any other disallowance 6r s Total amount disallowable under section 36 (total of 6a to 6r) 6s t Total number of employees employed by the company (mandatory in case company has recognized Provident Fund) i deployed in India i ii deployed outside India ii iii Total iii 7 Amounts debited to the profit and loss account, to the extent disallowable under section 37 a Expenditure of capital nature [37(1)] 7a b Expenditure of personal nature [37(1)] 7b c Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] 7c d Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] 7d e Expenditure by way of penalty or fine for violation of any law for the time being in force 7e f Any other penalty or fine 7f g Expenditure incurred for any purpose which is an offence or which is prohibited by law 7g h Expenditure incurred on corporate social responsibility (CSR) 7h i Amount of any liability of a contingent nature 7i j Any other amount not allowable under section 37 7j k Total amount disallowable under section 37 (total of 7a to 7j) 7k 8 A. Amounts debited to the profit and loss account, to the extent disallowable under section 40 152 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] a Amount disallowable under section 40 (a)(i), on account of non-compliance with the provisions of Chapter XVII-B Aa b Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B Ab c Amount disallowable under section 40(a)(ib) on account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 Ac d Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B Ad e Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] Ae f Amount paid as wealth tax [40(a)(iia)] Af g Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) Ag h Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40(b)/ 40(ba)] Ah i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai ) Aj B. Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B 9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A a Amounts paid to persons specified in section 40A(2)(b) 9a b Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) 9b c Provision for payment of gratuity [40A(7)] 9c d any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 9d e Any other disallowance 9e f Total amount disallowable under section 40A (Total of 9a to 9e) 9f 10 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year a Any sum in the nature of tax, duty, cess or fee under any law 10a 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 10b c Any sum payable to an employee as bonus or commission for services rendered 10c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 10e f Any sum payable towards leave encashment 10f g Any sum payable to the Indian Railways for the use of railway assets 10g h Total amount allowable under section 43B (total of 10a to 10g ) 10h 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 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 or a State financial corporation or a State Industrial investment corporation 11d da any sum payable by the assessee as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing 11da e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 11e f Any sum payable towards leave encashment 11f g Any sum payable to the Indian Railways for the use of railway assets 11g [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 153 h Total amount disallowable under Section 43B(total of 11a to 11g) 11h 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax 12b c VAT/sales tax 12c d Central Goods & Service Tax (CGST) 12d e State Goods & Services Tax (SGST) 12e f Integrated Goods & Services Tax (IGST) 12f g Union Territory Goods & Services Tax (UTGST) 12g h Any other tax 12h i Total amount outstanding (total of 12a to 12h) 12i 13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 13 14 Any amount of profit chargeable to tax under section 41 14 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15 16 Amount of expenditure disallowed u/s 14A 16 17 Whether assessee is exercising option under subsection 2A of section 92CE (Tick)   Yes  No [If yes , please fill schedule TPSA] 17 Part A – QD Quantitative details (mandatory, if liable for audit under section 44AB) QUANTITATIVE 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 Part A – OL Receipt and payment account of company under liquidation Receipt and payment account of company under liquidation 1 Opening balance i Cash in hand 1i ii Bank 1ii iii Total opening balance 1iii 2 Receipts i Interest 2i ii Dividend 2ii 154 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iii Sale of assets (pls. specify nature and amount) a 2iiia b 2iiib c 2iiic d Total (iiia + iiib + iiic) 2iiid iv Realisation of dues/debtors 2iv v Others (pls. specify nature and amount) a 2va b 2vb c Total of other receipts (va + vb) 2vc vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc) 2vi 3 Total of opening balance and receipts 3 4 Payments i Repayment of secured loan 4i ii Repayment of unsecured loan 4ii iii Repayment to creditors 4iii iv Commission 4iv v Others (pls. specify) a 4va b 4vb c Total of other payments (4va + 4vb) 4vc vi Total payments (4i + 4ii + 4iii + 4iv + 4vc) 4vi 5 Closing balance i Cash in hand 5i ii Bank 5ii iii Total of closing balance (5i + 5ii) 5iii 6 Total of closing balance and payments (4vi + 5iii) 6 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 155 SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule HP Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property) HOUSE PROPERTY 1 Address of property 1 Town/ City State PIN Code / Zip Code Is the property co-owned?  Yes  No (if “YES” please enter following details) Assessee‟s percentage of share in the property % Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property I II [Tick  the applicable option]  Let out  Deemed let out  Self occupied Name(s) of Tenant (if let out) PAN/Aadhaar No. of Tenant(s) (Please see Note ) PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) I II a Gross rent received or receivable or letable value 1a b The amount of rent which cannot be realized 1b c Tax paid to local authorities 1c d Total (1b + 1c) 1d e Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2) of the Act) 1e f Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f 1g h Interest payable on borrowed capital 1h i Total (1g + 1h) 1i j Arrears/Unrealised rent received during the year less 30% 1j k Income from house property 1 (1f – 1i+1j) 1k 2 Address of property 2 Town/ City State PIN Code/Zip code Is the property co-owned?  Yes  No (if “YES” please enter following details) Assessee‟s percentage of share in the property Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property I II [Tick  the applicable option]  Let out  Deemed let out  Self occupied Name(s) of Tenant (if let out) PAN/Aadhaar No, of Tenant(s) (Please see note) PAN/TAN/Aadhaar No. of Tenant(s) if TDS credit is claimed) I II a Gross rent received or receivable/ letable value (higher of the two, if let out for whole of the year, lower of the two, if let out for part of the year) 2a b The amount of rent which cannot be realized 2b c Tax paid to local authorities 2c d Total (2b + 2c) 2d e Annual value (2a – 2d) 2e f Annual value of the property owned (own percentage share x 2e) 2f g 30% of 2f 2g h Interest payable on borrowed capital 2h i Total (2g + 2h) 2i j Arrears/Unrealised rent received during the year less 30% 2j k Income from house property 2 (2e – 2h + 2j) 2k 3 Pass through income/loss if any * 3 4 Income under the head “Income from house property” (1k + 2k + 3) (if negative take the figure to 2i of schedule CYLA) 4 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. 156 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule BP Computation of income from business or profession INCOME FROM BUSINESS OR A From business or profession other than speculative business and specified business 1 Profit before tax as per profit and loss account (item 53 61(ii) and 62(b) of Part A-P&L) / (item 53 of Part A-P&L – Ind AS) (as applicable) 1 2a Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss) 2a 2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign in case of loss) 2b 3 Income/ receipts credited to profit and loss account considered under other heads of income/chargeable u/s 115BBF/ chargeable u/s 115BBG a House property 3a b Capital gains 3b c Other sources 3c d u/s 115BBF 3d e u/s 115BBG 3e 4a Profit or loss included in 1, which is referred to in section 44B/44BB/44BBA/44BBB/44AE/44D/44DA/ Chapter-XII-G/ First Schedule of Income-tax Act (other than 115B) (Dropdown to be provided) 4a 4b Profit and gains from life insurance business referred to in section 115B 4b 4c Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided) 4c 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 6 Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 3e – 4– 5d) 6 7 Expenses debited to profit and loss account considered under other heads of income/related to income chargeable u/s 115BBF or u/s 115BBG a House property 7a b Capital gains 7b c Other sources 7c d u/s 115BBF 7d e u/s 115BBG 7e 8a Expenses debited to profit and loss account which relate to exempt income 8a 8b Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) 8b 9 Total (7a + 7b + 7c + 7d + 7e + 8) 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 (6s of Part A-OI) 14 15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7k of Part A-OI) 15 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of Part A-OI) 16 17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of Part A-OI) 17 18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11h of Part A-OI) 18 19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 19 20 Deemed income under section 41 20 21 Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 80-IA 21 22 Deemed income under section 43CA 22 23 Any other item of addition under section 28 to 44DA 23 24 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which company is a partner) 24 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 157 25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Part A- OI) 25 26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) 26 27 Deduction allowable under section 32(1)(iii) 27 28 Deduction allowable under section 32AD 28 29 Amount allowable as deduction under section 32AC 29 30 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and 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) 30 31 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of Part A-OI) 31 32 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10h of Part A-OI) 32 33 Any other amount allowable as deduction 33 34 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) 34 35 Total (27+28+29+30+31+32+33+34) 35 36 Income (13+26-35) 36 37 Profits and gains of business or profession deemed to be under - i Section 44AE (61(ii) of schedule P&L ) 37i ii Section 44B 37ii iii Section 44BB 37iii iv Section 44BBA 37iv v Section 44BBB 37v vi Section 44D 37vi vii Section 44DA 37vii (item 4 of Form 3CE) viii Chapter-XII-G (tonnage) 37viii (total of col. 7 of item 10 of Form 66) ix First Schedule of Income-tax Act (other than 115B) 37ix x Total (37i to 37ix) 37x 38 Net profit or loss from business or profession other than speculative and specified business (34+37x) 38 39 Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 38) (If loss take the figure to 2i of item F) (39a+ 39b + 39c + 39d + 39e + 39f) A39 a Income chargeable under Rule 7 39a b Deemed income chargeable under Rule 7A 39b c Deemed income chargeable under Rule 7B(1) 39c d Deemed income chargeable under Rule 7B(1A) 39d e Deemed income chargeable under Rule 8 39e f Income other than Rule 7A, 7B & 8 (Item No. 38) 39f 40 Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act [4c-(39a+39b+39c+39d+39e)] 40 B Computation of income from speculative business 41 Net profit or loss from speculative business as per profit or loss account 41 42 Additions in accordance with section 28 to 44DA 42 43 Deductions in accordance with section 28 to 44DA 43 44 Income from speculative business ) (41+42-43) (if loss, take the figure to 6xv of schedule CFL) B44 C Computation of income from specified business under section 35AD 45 Net profit or loss from specified business as per profit or loss account 45 46 Additions in accordance with section 28 to 44DA 46 47 Deductions in accordance with section 28 to 44DA (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 47 48 Profit or loss from specified business ) (45+46-47) 48 49 Deductions in accordance with section 35AD(1) 49 50 Income from Specified Business) (48-49 )(if loss, take the figure to 7xv of schedule CFL) C50 51 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C51 D D Income chargeable under the head „Profits and gains from business or profession‟ (A39+B44+C50) E Computation of Income from life insurance business referred to in section 115B (i) Net profit or loss from life insurance business referred to in section 115B E(i) (ii) Additions in accordance with section 30 to 43B E(ii) 158 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (iii) Deductions in accordance with section 30 to 43B E(iii) (iv) Income from life insurance business under section 115B (i)+(ii)-(iv) E(iv) F 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) (A39) ii Income from speculative business (B44) iii Income from specified business (C50) iv Income from Life Insurance business u/s. 115B (Eiv) v Total loss set off (ii + iii) vi Loss remaining after set off (i – v) Schedule DPM Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) DEPRECIATION ON PLANT AND MACHINERY 1 Block of assets Plant and machinery 2 Rate (%) 15 30 40 45 (i) (ii) (iii) (iv) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7 – 8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 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 section 50 (5 + 8 -3 - 4 -7 -19) (enter negative only, if block ceases to exist) 21 Written down value on the last day of previous year* (6+ 9 -15) (enter 0, if result is negative) Schedule DOA Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) DEPRECIATION ON OTHER ASSETS 1 Block of assets Land Building (not including land) Furniture and fittings Intangible assets Ships 2 Rate (%) Nil 5 10 40 10 25 20 (i) (ii) (iii) (iv) (v) (vi) (vii) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 159 6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Total depreciation (10+11) 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) 14 Net aggregate depreciation (12-13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/ assets 17 Capital gains/ loss under section 50* (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous year* (6+ 9 -12) (enter 0 if result is negative) Schedule DEP Summary of depreciation on assets (Other than on assets on which full capital expenditure is allowable as deduction under any other section) SUMMARY OF DEPRECIATION ON ASSETS 1 Plant and machinery a Block entitled for depreciation @ 15 per cent ( Schedule DPM - 17i or 18i as applicable) 1a b Block entitled for depreciation @ 30 per cent ( Schedule DPM - 17ii or 18ii as applicable) 1b c Block entitled for depreciation @ 40 per cent ( Schedule DPM - 17iii or 18iii as applicable) 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 (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 6 Total depreciation ( 1e+2d+3+4+5) 6 Schedule DCG Deemed Capital Gains on sale of depreciable assets 1 Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM - 20i) 1a b Block entitled for depreciation @ 30 per cent (Schedule DPM – 20ii) 1b c Block entitled for depreciation @ 40 per cent (Schedule DPM - 20iii) 1c d Block entitled for depreciation @ 45 per cent (Schedule DPM - 20iii) 1d e Total ( 1a +1b + 1c+1e) 1e 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA- 17ii) 2a b Block entitled for depreciation @ 10 per cent (Schedule DOA- 17iii) 2b 160 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] c Block entitled for depreciation @ 40 per cent (Schedule DOA- 17iv) 2c d Total ( 2a + 2b + 2c) 2d 3 Furniture and fittings ( Schedule DOA- 17v) 3 4 Intangible assets (Schedule DOA- 17vi) 4 5 Ships (Schedule DOA- 17vii) 5 6 Total ( 1e+2d+3+4+5) 6 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 NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA. Schedule CG 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) a I Full value of consideration received/receivable ai Ii Value of property as per stamp valuation authority aii Iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 I Cost of acquisition without indexation bi Ii Cost of Improvement without indexation bii Iii Expenditure wholly and exclusively in connection with transfer biii Iv Total (bi + bii + biii) biv c Balance (aiii – biv) 1c d Deduction under section 54D/ 54G/54GA (Specify details in item 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 Pin code NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale A Full value of consideration 2a B Net worth of the under taking or division 2b C Short term capital gains from slump sale (2a-2b) A2c 3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) a Full value of consideration 3a b Deductions under section 48 I Cost of acquisition without indexation bi Ii Cost of Improvement without indexation bii Iii Expenditure wholly and exclusively in connection with transfer biii Iv Total (i + ii + iii) biv c Balance (3a – biv) 3c [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 161 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 Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) 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 on which securities transaction tax (STT) is paid A4a b STCG on transactions on which securities transaction tax (STT) is not paid A4b 5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of 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 (i + ii + iii) biv c Balance (5aiii – biv) 5c d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) 5d e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d) A5e 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above A i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii B Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (i + ii + iii) biv C Balance (6aiii – biv) 6c D In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, 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 54D/54G/54GA 6f g STCG on assets other than at A1 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 (Note : In case any amount is utilised out of Capital Gains account please fill sl no "C" of schedule DI) 162 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) Year in which asset acquired/constr ucted Amount utilised out of Capital Gains account i 2016-17 54D/54G/54GA b Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at „a‟ Amount deemed to be short term capital gains (Xi + b) A7 8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b + A8c) A8 a Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 15% A8a b Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 30% A8b c Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable rates A8c 9 Amount of STCG included in A1 – A8 but not chargeable to tax or chargeable at special rates in India as per DTAA Sl. No. Amount of income Item No. A1 to A8 above in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of STCG not chargeable to tax in India as per DTAA A9a b Total amount of STCG chargeable to tax at special rates in India as per DTAA A9b 10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8-A9a ) A10 B Long-term capital gain (LTCG) (Sub-items 6, 7& 8 are not applicable for residents) Long-term Capital Gains 1 From sale of land or building or both (fill up details separately for each property)(in case of co-ownership, enter your share of Capital Gain) a I Full value of consideration received/receivable ai Ii Value of property as per stamp valuation authority aii Iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 I Cost of acquisition with indexation bi Ii Cost of Improvement with indexation bii Iii Expenditure wholly and exclusively in connection with transfer biii Iv Total (bi + bii + 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 Pin code NOTE► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a Full value of consideration 2a b Net worth of the under taking or division 2b c Balance (2a – 2b) 2c d Deduction u/s 54EC 2d e Long term capital gains from slump sale (2c-2d) B2e 3 From sale of bonds or debenture (other than capital indexed bonds issued by Government) a Full value of consideration 3a [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 163 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 LTCG on bonds or debenture - (3a-biv) B3c 4 From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable a Full value of consideration 4a 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 Long Term Capital Gains on assets at B4 (4a – biv) 4c 5 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 Long-term Capital Gains on sale of capital assets at B5(Column 14 of schedule 112A) B5 6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) LTCG on share or debenture computed without indexation benefit B6 7 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD a 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 Long-term Capital Gains on assets at 7 above in case of NON-REESIDENT (aiii-biv) B7c 8 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 Long-term Capital Gains on sale of capital assets at B8 above (Column 14 of 115AD(1)(b)(iii) proviso) B8 9 From sale of assets where B1 to B8 above are not applicable a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of ia b Fair market value of unquoted shares determined in the i ib c Full value of consideration in respect of unquoted shares i 0CA f f C i G i ic ii Full value of consideration in respect of assets other than aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition with indexation bi ii Cost of improvement with indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance (aiii – biv) 9c 164 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] d Deduction under section 54D//54G/54GA (Specify details in item D below) 9d e Long-term Capital Gains on assets at B9 above (9c- 9d) B9e 10 Amount deemed to be long-term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?  Yes  No  Not applicable. If yes, then provide the details below ( In case , any amount is utilized out of capital gain account , please fill sl no "C" of schedule DI ) S.n o Previous year in which asset transferred Section under which deduction claimed in New asset acquired/constructed Amount not used for new asset or remained unutilized in Capital gains account (X) Year in which asset acquired/c onstructe d Amount utilised out of Capital Gains account i 2016-17 54D//54G/54GA b Amount deemed to be long-term capital gains, other than at „a‟ Amount deemed to be long-term capital gains (Xi + b) B10 11 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B11a1+11a2 + B11b) B11 a1 Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 10% u/s 112A B11a1 a2 Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% under sections other than 112A B11a2 b Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 20% B11b 12 Amount of LTCG included in items B1 to B11 but not chargeable to tax or chargeable at special rates in India as per DTAA (to be taken to Schedule SI) 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 I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of LTCG not chargeable to tax in India as per DTAA B12a b Total amount of LTCG chargeable to tax at special rates in India as per DTAA B12b 13 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11-12a] (take B13 as nil, if loss) B13 C Income chargeable under the head “CAPITAL GAINS” (A10 + B13) C D Information about deduction claimed against Capital Gains 1 In case of deduction u/s 54D/54EC /54G/54GA give following details a Deduction claimed u/s 54D i Date of acquisition of original asset ai dd/mm/yyyy ii Cost of purchase/ construction of new land or building for industrial undertaking aii iii Date of purchase of new land or building aiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date aiv v Amount of deduction claimed av b Deduction claimed u/s 54EC i Date of transfer of original asset bi dd/mm/yyyy ii Amount invested in specified/notified bonds bii iii Date of investment biii dd/mm/yyyy iv Amount of deduction claimed biv c Deduction claimed u/s 54G i Date of transfer of original asset ci dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset cii iii Date of purchase/construction of new asset in an area other than urban area ciii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date civ v Amount of deduction claimed cv d Deduction claimed u/s 54GA i Date of transfer of original asset from urban area di dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset dii iii Date of purchase/construction of new asset in SEZ diii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date div [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 165 v Amount of deduction claimed dv e Total deduction claimed (1a + 1b + 1c + 1d ) E e E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT chargeable under DTAA) Sl. Type of Capital Gain Gain of current year (Fill this column only if computed figure is positive) Short term capital loss set off Long term capital loss set off Current year‟s capital gains remaining after set off (9=1-2-3-4-5-6-7-8) 15% 30% applicable rate DTAA rates 10% 20% DTAA rates 1 2 3 4 5 6 7 8 9 i Loss to be set off (Fill this row if figure computed is negative) (A3e*+ A4a*+ A8a*) (A5e*+ A8b*) (A1e*+ A2c*+A4b*+A6g* +A7*+A8c* ) A9b (B4c*+ B5*+ B7c*+ B8*+ B9e* B11a1*+B11a2* ) (B1e*+ B2e*+B3c*+B6*+B9e*+ B10*+ B11b*) B12b ii Short term capital gain 15% (A3e*+ A4a*+ A8a*) iii 30% (A5e*+ A8b*) iv applicable rate (A1e*+ A2c*+A4b*+A6g* +A7*+A8c* ) v DTAA rates A9b vi Long term capital gain 10% (B4c*+ B5*+ B7c*+ B8*+ B9e* B11a1*+B11a2* ) vii 20% (B1e*+ B2e*+B3c*+B6*+B9e*+ B10*+ B11b*) vii i DTAA rates B12b ix Total loss set off (ii + iii + iv + v + vi + vii + viii) x Loss remaining after set off (i-ix) The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) 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 (i) 16/6 to 15/9 (ii) 16/9 to 15/12 (iii) 16/12 to 15/3 (iv) 16/3 to 31/3 (v) 1 Short-term capital gains taxable at the rate of 15% Enter value from item 5v of schedule BFLA, if any. 2 Short-term capital gains taxable at the rate of 30% Enter value from item 5vi of schedule BFLA, if any. 3 Short-term capital gains taxable at applicable rates Enter value from item 5vii of schedule BFLA, if any. 4 Short-term capital gains taxable at DTAA rates Enter value from item 5viii of schedule BFLA, if any. 5 Long- term capital gains taxable at the rate of 10% Enter value from item 5ix of schedule BFLA, if any. 6 Long- term capital gains taxable at the rate of 20% Enter value from item 5x of schedule BFLA, if any. 7 Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xi of schedule BFLA, if any. 166 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 S. No. ISI N Co de Name of the Share/ Unit No. of Shares/U nits Sale- price per Share/ Unit Full Value Considera tion (Total Sale Value )(4*5) Cost of acquisit ion without indexat ion (higher of 8 or 9) Cost of acquisit ion If the long term capital asset was acquire d before 01.02.2 018, - Lower of 11 & 6 Fair Market Value per share/uni t as on 31st January, 2018 Total Fair Marke t Value of capital asset as per section 55(2)(a c)- (4*10) Expendit ure wholly and exclusive ly in connecti on with transfer Total deducti ons (7++12) Balan ce (6- 13) - Item 5 of LTC G Sched ule of ITR6 (Col 1) (Co l 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 Add rows Total Schedule 115AD(1)(b)(iiii)- Proviso 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 S. No. ISI N Co de Name of the Share/ Unit No. of Shares/ Units Sale- price per Share/ Unit Full Value Consider ation (Total Sale Value )(4*5) Cost of acquisi tion withou t indexa tion (highe r of 8 or 9) Cost of acquisi tion If the long term capital asset was acquir ed before 01.02.2 018, - Lower of 11 & 6 Fair Market Value per share/un it as on 31st January ,2018 Total Fair Mark et Value of capita l asset as per sectio n 55(2)( ac)- (4*10) Expend iture wholly and exclusiv ely in connect ion with transfer Total deduct ions (7++12 ) Bala nce (6- 13) - Item 8 of LTC G Sche dule of ITR6 (Col 1) (C ol 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 Add rows Total [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 167 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 ( not exempt u/s 10(34) & 10(35) 1a b Interest, Gross (bi + bii + biii + biv+bv) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co-operative) Society) bii iii From Income-tax Refund biii iv In the nature of Pass through income/Loss biv v Others bv c Rental income from machinery, plants, buildings, etc., Gross 1c d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) 1d i Aggregate value of sum of money received without consideration di ii In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration 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 1e Any other income (please specify nature) Sl. No Nature Amount 1 1 Add rows 2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e related to sl.no.1) 2 a Income by way of winnings from lotteries, crossword puzzles etc. 2a b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b i Cash credits u/s 68 bi ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv v Unexplained expenditure etc. u/s 69C bv vi Amount borrowed or repaid on hundi u/s 69D bvi c Any other income chargeable at special rate (total of ci to cxix) 2c i Dividends received by non-resident (not being company) or foreign company chargeable u/s 115A(1)(a)(i) ci ii Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) cii iii Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) ciii iv Interest referred to in section 194LC - chargeable u/s 115A(1)(a)(iiaa) civ v Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) cv vi Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) cvi vii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) cvii viii Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115(1)(b)(B) cviii ix Income by way of interest or dividends from bonds or GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC cix x Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) cx xi Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxi xii 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) cxii xiii Tax on non-residents sportsmen or sports associations chargeable u/s 115BBA cxiii 168 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] xiv Anonymous Donations in certain cases chargeable u/s 115BBC cxiv xv Income by way of dividend received by specified assessee, being resident, from domestic company exceeding rupees ten lakh chargeable u/s 115BBDA cxv xvi Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF cxvi xvii Income by way of transfer of carbon credits - chargeable u/s 115BBG cxvii xviii Tax on dividend received by an Indian company from specified foreign company-115BBD cxvii i xix Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act cxix d Pass through income in the nature of income from other sources chargeable at special rates (drop down to be provided) 2d e Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column (2) of table below) 2e Sl. No. Amount of income Item No. 1a to 1 d 2a , 2c & 2d in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b & 2d ) a Expenses / Deductions 3a b Depreciation (available only if income offered in 1c ) 3b c Total 3c 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 5 6 Net Income from other sources chargeable at normal applicable rates [1(after reducing income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)] 6 7 Income from other sources (other than from owning and maintaining race horses) (2 +6 )) (enter 6 as nil, if negative) 7 8 Income from the activity of owning race horses a Receipts 8a b Deductions under section 57 in relation to receipts at 8a only 8b c Amounts not deductible u/s 58 8c d Profits chargeable to tax u/s 59 8d e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 11xv of Schedule CFL) 8e 9 Income under the head “Income from other sources” (7 + 8e) (take 8e e 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 Dividend Income u/s 115BBDA 2 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 169 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 Loss (other than speculation or specified business loss) of the current year set off Other sources loss (other than loss from race horses and amount chargeable to special rate of tax) of the current year set off Current year‟s Income remaining after set off 1 2 3 4 5=1-2-3-4 i Loss to be set off (Fill this row only, if computed figure is negative) (4 of Schedule –HP) (2vi of item Fof Schedule BP) (6 of Schedule-OS) ii House property ( 4 of Schedule HP) iii Business (excluding Income from life insurance business u/s 115B speculation income and income from specified business) (A39 of Schedule BP) iv Income from life insurance business u/s 115B (3iv of item F of Sch. BP) v Speculation income (3ii of item F of Sch. BP) vi Specified business income u/s 35AD (3iii of item F of Sch. BP) vii Short-term capital gain taxable @ 15% (9ii of item E of schedule CG) viii Short-term capital gain taxable @ 30% ( 9iii of item E of schedule CG) ix Short-term capital gain taxable at applicable rates ( 9iv of item E of schedule CG) x Short-term capital gain taxable at special rates in India as per DTAA (9v of item E of schedule CG) xi Long term capital gain taxable @ 10% (9vi of item E of schedule CG) xii Long term capital gain taxable @ 20% (9vii of item E of schedule CG) xiii Long term capital gains taxable at special rates in India as per DTAA (9viii of item E of schedule CG) xiv Net income from other sources chargeable at normal applicable rates ( 6 of schedule OS) xv Profit from the activity of owning and maintaining race horses ( 8e of schedule OS) xvi Income from other sources taxable at special rates in India as per DTAA (2e of schedule OS) xvii Total loss set off xviii Loss remaining after set-off (i – xvii) Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years BROUGHT FORWARD LOSS ADJUSTMENT Sl. 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 House property (5ii of schedule CYLA) (B/f house property loss) ii Business (excluding Income from Insurance Business , speculation income and income from specified business) (5iii of schedule CYLA) (B/f business loss, other than speculation or specified business loss) iii Profit and gains 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/f normal business or speculation loss) v Specified Business Income (5vi of schedule CYLA) (B/f normal business or specified business loss) vi Short-term capital gain taxable @ 15% (5vii of schedule CYLA) (B/f short-term capital loss) vii Short-term capital gain taxable @ 30% ( 5viii of schedule CYLA) (B/f short-term capital loss) viii Short-term capital gain taxable at applicable rates (5ix of schedule CYLA) (B/f short-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) x Long-term capital gain taxable @ 10% (5xi of schedule CYLA) (B/f short-term or long- term capital loss) 170 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] xi Long term capital gain taxable @ 20% ( 5xii of schedule CYLA) (B/f short-term or long- term capital loss) xii Long term capital gains taxable at special rates in India as per DTAA (5xiii of schedule CYLA) (B/f short-term or long- term capital loss) xiii Net income from other sources chargeable at normal applicable rates (5xiv of schedule CYLA) xiv Profit from owning and maintaining race horses (5xv of schedule CYLA) (B/f loss from horse races) xv Income from other sources income taxable at special rates in India as per DTAA (5xvi of schedule CYLA) xvi Total of brought forward loss set off xvii Current year‟s income remaining after set off Total of 5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi +5xii+5xiii+ 5xiv + 5xv) Schedule CFL Details of Losses to be carried forward to future years CARRY FORWARD OF LOSS S. No . Assessme nt Year Date of Filing (DD/MM/YYY Y) House propert y loss PTI house propert y loss Total House propert y loss Loss from business other than loss from speculati ve business and specified business Loss from speculati ve business Loss from specifie d busines s Loss from life insuran ce business u/s 115B Short-term capital loss Long-term Capital loss Loss from owning and maintaini ng race horses Norm al PT I Total Norm al PT I Total 1 2 3 4a 4b 4c 5 6 7 8 9a 9b 9c=9a+9b 10a 10 b 10c 11 I 2010-11 Ii 2011-12 iii 2012-13 iv 2013-14 v 2014-15 vi 2015-16 vii 2016-17 vii i 2017-18 ix 2018-19 x 2019-20 xi Total of earlier year losses b/f xii Loss distribute d among the unit holder (Applicab le for Investmen t Fund only) xiii Balance available of Total of earlier year b/f (xi-xii) xiv Adjustme nt of above losses in Schedule BFLA (2i of schedul e BFLA) (2ii of schedule BFLA) (2iv of schedule BFLA) (2v of schedul e BFLA) (2iii of schedule BFLA) (2xii of schedule BFLA) xv 2020-21 (Current year losses to be carried forward) (2xviii of schedul e CYLA) (3xviii of schedule CYLA) (B44 of schedule BP, if – ve) (C50 of schedul e BP, if –ve) E(iv) of schedule BP, (if – ve) (2x+3x+4x+5 x) of item E of schedule CG) (6x+7x+8 x) of item E of schedule CG (8e of schedule OS, if –ve) xvi Total loss [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 171 Carried forward to future years xvi i Current year loss distribute d among the unit- holder (Applicab le for Investmen t fund only) 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 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) (4) (5) (6) (7) (8) i Current Assessment Year ii iii iv Total (3xvi of BFLA) ( 4xvi of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit Sl. No. ICDS Amount (+) or (-) (i) (ii) (iii) I Accounting Policies II Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) III Construction Contracts IV Revenue Recognition V Tangible Fixed Assets VI Changes in Foreign Exchange Rates VII Government Grants VIII Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) IX Borrowing Costs X Provisions, Contingent Liabilities and Contingent Assets 11a. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if positive) 11b. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if negative) Schedule 10AA Deduction under section 10AA DEDUCTION U/S 10AA Deductions in respect of units located in Special Economic Zone Sl Undertaking Assessment year in which unit begins to manufacture/produce/provide services Sl Amount of deduction a Undertaking No.1 a (item 17 of Annexure A of Form 56F for Undertaking 1) b Undertaking No.2 b (item 17 of Annexure A of Form 56F for Undertaking 2) c Total deduction under section 10AA , please fill sl no "B" of schedule DI) c 172 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 i Donation in cash Donation in other mode Total Donation ii iii iv Total B Donations entitled for 50% deduction without qualifying limit Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation i Donation in cash Donation in other mode Total Donation ii iii iv Total C Donations entitled for 100% deduction subject to qualifying limit Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation i Donation in cash Donation in other mode Total Donation ii iii iv Total D Donations entitled for 50% deduction subject to qualifying limit Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation i Donation in cash Donation in other mode Total Donation ii iii iv Total E Total donations (Aiv + Biv + Civ + Div) 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 Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] 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 iii Total Schedule 80-IA Deductions under section 80-IA DEDUCTION U/S 80-IA a Deduction in respect of profits of an enterprise referred to in section 80-IA(4)(i) [Infrastructure facility] a1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) b Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(ii) [Telecommunication services] b1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) b2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) c Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iii) [Industrial park and SEZs] c1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) c2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) d Deduction in respect of profits of an undertaking referred d1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 173 to in section 80-IA(4)(iv) [Power] d2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) e Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(v) [Revival of power generating plant] and deduction in respect of profits of an undertaking referred to in section 80-IA(4)(vi) [Cross-country natural gas distribution network] e1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking) e2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking) f Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1 + c2+ d1 + d2+ e1 + e2) f Schedule 80-IB Deductions under section 80-IB a Deduction in respect of industrial undertaking located in Jammu & Kashmir & Ladakh [Section 80-IB(4)] a1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) b Deduction in respect of industrial undertaking located in industrially backward states specified in Eighth Schedule [Section 80-IB(4)] 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 respect of industrial undertaking located in industrially backward districts [Section 80-IB(5)] 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 multiplex theatre [Section 80-IB(7A)] d1 Undertaking no. 1 (10(v) of Form 10CCBA of the undertaking) d2 Undertaking no. 2 (10(v) of Form 10CCBA of the undertaking) e Deduction in the case of convention centre [Section 80-IB(7B)] e1 Undertaking no. 1 (10(v) of Form 10CCBB of the undertaking) e2 Undertaking no. 2 (10(v) of Form 10CCBB of the undertaking) f Deduction in the case of company carrying on scientific research [Section 80-IB(8A)] f1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) f2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) g Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] g1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) g2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) h Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] h1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) h2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) i Deduction in the case of an undertaking operating a cold chain facility [Section 80-IB(11)] i1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) i2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) j 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)] j1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) j2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) k Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] k1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) k2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) l Deduction in the case of an undertaking engaged in operating and maintaining a rural hospital [Section 80-IB(11B)] l1 Undertaking no. 1 (11(v) of From 10CCBC) l2 Undertaking no. 2 (11(v) of From 10CCBC) m Deduction in the case of an undertaking engaged in operating and maintaining a hospital in any area, other than excluded area [Section 80-IB(11C) m1 Undertaking no. 1 (11(d) of From 10CCBD) m2 Undertaking no. 2 (11(d) of From 10CCBD) n Total deduction under section 80-IB (Total of a1 to m2) n Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE DEDUCTION U/S 80-IC a Deduction in respect of undertaking located in Sikkim a1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) b Deduction in respect of undertaking located in Himachal Pradesh 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 respect of undertaking located in Uttaranchal c1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) c1 Undertaking no. 2 (30 of Form 10CCB of the undertaking) d Deduction in respect of undertaking located in North-East da Assam da1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) da2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) db Arunachal Pradesh db1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) db2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dc Manipur dc1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dc2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dd Mizoram dd1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dd2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) de Meghalaya de1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) 174 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] de2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) df Nagaland df1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) df2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dg Tripura dg1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) dg2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) dh Total deduction for undertakings located in North-east (total of da1 to dg2) dh e Total deduction under section 80-IC or 80-IE (a + d + c + dh) e Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUCTIONS 1 Part B- Deduction in respect of certain payments Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 30.06.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? (If yes, please fill S. No "A" of schedule DI) [Yes/ No] a 80G b 80GGB c 80GGA d 80GGC Total Deduction under Part B (a + b + c +d) 1 2 Part C- Deduction in respect of certain incomes e 80-IA (f of Schedule 80-IA) f 80-IAB g 80-IAC h 80-IB (n of Schedule 80-IB) i 80-IBA j 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE) k 80JJA l 80JJAA (10 of Annexure to Form 10DA) m 80LA(1) (9 of Annexure to Form 10CCF) n 80LA(1A) (9 of Annexure to Form 10CCF) o 80-PA Total Deduction under Part C (total of e to o) 2 3 Total deductions under Chapter VI-A (1 + 2) 3 Schedule SI Income chargeable to tax at special rates [Please see instructions) for section and rate of tax] 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/equity oriented MF on which STT paid)  15 (5v of schedule BFLA) 2 115AD (STCG for FIIs on securities where STT not paid)  30 (part of 5vii of schedule BFLA) 3 112 proviso (LTCG on listed securities/ units without indexation)  10 (part of 5xof schedule BFLA) 4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)  10 (part of 5x of schedule BFLA) 5 115AB (LTCG for non-resident on units referred in section115AB)  10 (part of 5x of schedule BFLA) 6 115AC (LTCG for non-resident on bonds/GDR)  10 (part of 5x of schedule BFLA) 7 115AD (LTCG for FII on securities)  10 (part of 5x of schedule BFLA) 8 112 (LTCG on others)  20 (5xi of schedule BFLA) 9 112A (LTCG on sale of shares or units on which STT is paid) or section 115AD(1)(b)(iii)-Proviso  10 (B5f and B8f of schedule CG) 10 STCG chargeable at special rates in India as per DTAA  (part of 5ix of schedule BFLA) 11 LTCG Chargeable at special rates in India as per DTAA  (part of 5xii of schedule BFLA) 12 115B (Profits and gains of life insurance business)  12.50 (part of E (iv) of schedule BP) 13 115AC (Income of a non-resident from bonds or GDR purchased in foreign currency)  10 (part of 1fii of schedule OS) 14 115BB (Winnings from lotteries, puzzles, races, games etc.)  30 (2a of schedule OS) 15 115BBD (Dividend received from specified foreign company)  15 (part of 2dxix of schedule OS) 16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 (2b of schedule OS) 17 115A(1)(b)(A) & 115A(1)(b)(B)(Income of a foreign company from Royalty & Fees for Technical Services )  10 (part of 2dviii of schedule OS) 18 115BBF (Tax on income from patent) a Income under head business or profession  10 (3d of schedule BP) b Income under head other sources  10 (2dxvi of schedule OS) 19 115BBG (Tax on income from transfer of carbon credits) a Income under head business or profession  10 (8e of schedule BP) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 175 b Income under head other sources  10 (2dxvii of schedule OS) 20 Income from other sources chargeable at special rates in India as per DTAA  (part of 2f of schedule OS) 21 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%  15 (part of 5vi of schedule BFLA) 22 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%  30 (part of 5vii of schedule BFLA) 23 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s 112A  10 (part of 5x of schedule BFLA) 24 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%  20 (part of 5xi of schedule BFLA) 25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% other than section 112A  10 (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 115BBDA (Dividend income from domestic company exceeding Rs.10lakh)  10 (2dxv of schedule OS) 28 Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1)  10 (2dx of schedule OS) 30 Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement  50 (2dxix of schedule OS) Total Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) EXEMPT INCOME 1 Interest income 1 2 Dividend income 2 3 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i ii Expenditure incurred on agriculture ii 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 (from Sl. No. 40 of Sch. BP) iv v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) 3 vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill up details separately for each agricultural land) a Name of district along with pin code in which agricultural land is located b Measurement of agricultural land in Acre c Whether the agricultural land is owned or held on lease (drop down to be provided) d Whether the agricultural land is irrigated or rain-fed (drop down to be provided) 4 Other exempt income (please specify) 4 5 Income not chargeable to tax as per DTAA Sl. No. Amount of income Nature of income Country name & Code Article of DTAA Head of Income Whether TRC obtained (Y/N) 6 Pass through income not chargeable to tax (Schedule PTI) 6 7 Total (1+2+3+4+5+6) 7 Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB PASS THROUGH INCOME S.No Invested in section 115UA/11 5UB Name of business trust/ investment fund PAN of the business trust/ investment fund S.No Head of income Current year income Share of Current year loss distributed by Investmen t fund Net Incom e/ Loss 9=7-8 TDS on such amount, if any (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (drop down to be provided) i House property ii Capital Gains A Short term Ai Section 111A Aii Others B Long term Bi Section 112A Bii Section other 176 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] than 112A iii Other Sources A Dividend (referred to in Section 115-O) 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 ai Section 111A aii Others b Long term bi Section 112A bii Other than 112A iii Other Sources a Dividend (referred to in Section 115-O) b Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ………….. c u/s ………… NOTE ► Please refer to the instructions for filling out this schedule. Schedule MAT Computation of Minimum Alternate Tax payable under section 115JB Minimum Alternate Tax 1 Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule III to the Companies Act, 2013 (If yes, write „Y‟, if no write „N‟)  2 If 1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act governing such company (If yes, write „Y‟, if no write „N‟)  3 Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies, accounting standards and same method and rates for calculating depreciation have been followed as have been adopted for preparing accounts laid before the company at its annual general body meeting? (If yes, write „Y‟, if no write „N‟)  4 Profit after tax as shown in the Profit and Loss Account (enter item 56 of Part A-P&L) )/ (enter item 56 of Part A- P&L Ind AS) (as applicable) 4 5 Additions (if debited in profit and loss account) a Income-tax paid or payable or its provision including the amount of deferred tax and the provision thereof 5a b Reserve (except reserve under section 33AC) 5b c Provisions for unascertained liability 5c d Provisions for losses of subsidiary companies 5d e Dividend paid or proposed 5e f Expenditure related to exempt income under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] 5f g Expenditure related to share in income of AOP/ BOI on which no income-tax is payable as per section 86 5g h Expenditure in case of foreign company referred to in clause (fb) of explanation 1 to section 115JB 5h i Notional loss on transfer of certain capital assets or units referred to in clause (fc) of explanation 1 to section 115JB 5i j Expenditure relatable to income by way of royalty in respect of patent chargeable to tax u/s 115BBF 5j k Depreciation attributable to revaluation of assets 5k l Gain on transfer of units referred to in clause (k) of explanation 1 to section 115JB 5l m Others (including residual unadjusted items and provision for diminution in the value of any asset) 5m n Total additions (5a+5b+5c+5d+5e+5f+5g+5h+5i+5j+5k+5l+5m) 5n 6 Deductions a Amount withdrawn from reserve or provisions if credited to Profit and Loss account 6a b Income exempt under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] 6b c Amount withdrawn from revaluation reserve and credited to profit and loss account to the extent it does not exceed the amount of depreciation attributable to revaluation of asset 6c d Share in income of AOP/ BOI on which no income-tax is payable as per section 86 credited to Profit and Loss account 6d e Income in case of foreign company referred to in clause (iid) of explanation 1 to section 115JB 6e f Notional gain on transfer of certain capital assets or units referred to in clause (iie) of explanation 1 to section 115JB 6f [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 177 g Loss on transfer of units referred to in clause (iif) of explanation 1 to section 115JB 6g h Income by way of royalty referred to in clause (iig) of explanation 1 to section 115JB 6h i Loss brought forward or unabsorbed depreciation whichever is less or both as may be applicable 6i j Profit of sick industrial company till net worth is equal to or exceeds accumulated losses 6j k Others (including residual unadjusted items and the amount of deferred tax credited to P&L A/c) 6k l Total deductions (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k) 6l 7 Book profit under section 115JB (4+ 5n – 6l) `7 8 Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards (Ind-AS) specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015. If yes, furnish the details below:-  Yes  No A. Additions to book profit under sub-sections (2A) to (2C) of section 115JB a Amounts credited to other comprehensive income in statement of profit & loss under the head ―items that will not be reclassified to profit & loss‖ 8a b Amounts debited to the statement of profit & loss on distribution of non-cash assets to shareholders in a demerger 8b c One fifth of the transition amount as referred to in section 115JB (2C) (if applicable) 8c d Others (including residual adjustment) 8d e Total additions (8a + 8b + 8c + 8d) 8e B. Deductions from book profit under sub-sections (2A) to (2C) of section 115JB f Amounts debited to other comprehensive income in statement of profit & loss under the head ―items that will not be reclassified to profit & loss‖ 8f g Amounts credited to the statement of profit & loss on distribution of non-cash assets to shareholders in a demerger 8g h One fifth of the transition amount as referred to in section 115JB (2C) (if applicable) 8h i Others (including residual adjustment) 8i j Total deductions (8f + 8g + 8h + 8i) 8j 9 Deemed total income under section 115JB (7 + 8e – 8j) 9 10 Tax payable under section 115JB 10 Schedule MATC Computation of tax credit under section 115JAA MAT CREDIT 1 Tax under section 115JB in assessment year 2020-21 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2020-21 (2f of Part-B-TTI) 2 3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] 3 4 Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of MAT Credit Brought Forward ] S.No Assessment Year (A) MAT Credit MAT Credit Utilised during the Current Year (C) Balance MAT Credit Carried Forward (D)= (B3) – (C) Gross (B1) Set-off in earlier years (B2) Balance Brought forward (B3)=(B2)-(B1) i 2008-09 ii 2009-10 iii 2010-11 iv 2011-12 v 2012-13 vi 2013-14 vii 2014-15 viii 2015-16 ix 2016-17 x 2017-18 xi 2018-19 xii 2019-20 xiii 2020-21 [(Sl no 1-Sl no 2 of)-(Sl No 6c -2f of Schedule Part B- TTI, only if positive)] xiv Total 5 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xiv] 5 178 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 6 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xiv] 6 Schedule- DDT Details of tax on distributed profits of domestic companies and its payment DIVIDEND DISTRIBUTION TAX Sl Description Details of 1st dividend Details of 2nd dividend Details of 3rd dividend (i) (ii) (iii) (iv) (v) 1 Section Under which dividend is being declared 2 Date of declaration or distribution or payment, whichever is earliest, of dividend by domestic company (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) 3 Rate of dividend, declared, distributed or paid 4 Amount of dividend declared, distributed or paid 5 Amount of reduction as per section 115-O(1A) 6 Tax payable on dividend declared, distributed or paid a Additional income-tax @15% or 30% as applicable payable under section 115-O on (4-5) b Surcharge on „a‟ c Health & Education cess on (a+b) d Total tax payable (a+b+c) 7 Interest payable under section 115P 8 Additional income-tax and interest payable (6d+7) 9 Tax and interest paid 10 Net payable/refundable (8-9) 11 Date(s) of deposit of dividend distribution tax Date 1 Date 2 Date 1 Date 2 Date 1 Date 2 (DD/MM/ YYYY) (DD/MM/ YYYY) (DD/MM/ YYYY) (DD/MM/ YYYY) (DD/MM/ YYYY) (DD/MM/ YYYY) 12 Name of Bank and Branch 13 BSR Code 14 Serial number of challan 15 Amount deposited Schedule- BBS Details of tax on distributed income of a domestic company on buy back of shares TAX ON BUY BACK OF SHARES Sl Description Details of 1st buy-back Details of 2nd buy- back Details of 3rd buy- back (i) (ii) (iii) (iv) (v) 1 Date of payments of any consideration to the shareholder on buy back of share (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) 2 Amount of consideration paid by the company on buy-back of shares 3 Amount received by the company for issue of such shares 4 Distributed Income of the company (2 – 3) 5 Tax payable on distributed income a Additional income-tax @20% payable under section 115QA on 4 b Surcharge on „a‟ c Health & Education cess on (a+b) d Total tax payable (a+b+c) 6 Interest payable under section 115QB 7 Additional income-tax and interest payable (5d + 6) 8 Tax and interest paid 9 Net payable/refundable (7-8) 10 Date(s) of deposit of tax on distribution income Date 1 Date 2 Date 1 Date 2 Date 1 Date 2 (DD/MM/ YYYY) (DD/MM/ YYYY) (DD/MM/ YYYY) (DD/MM/ YYYY) (DD/MM/ YYYY) (DD/MM/ YYYY) 11 Name of Bank and Branch 12 BSR Code 13 Serial number of challan 14 Amount deposited [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 179 Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) 1 Amount of primary adjustment on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time 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 4 Net tax payable (2d-3) 5 Date(s) of deposit of tax on secondary adjustments as per section 92CE(2A) Date 1 Date 2 Date 3 Date 4 Date 5 Date 6 (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) 6 Name of Bank and Branch 7 BSR Code 8 Serial number of challan 9 Amount deposited Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) INCOME FROM OUTSIDE INDIA AND TAX RELIEF Sl. Country Code Taxpayer Identification Number Sl. Head of income Income from outside India (included in PART B- TI) Tax paid outside India Tax payable on such income under normal provisions in India Tax relief available in India (e)= (c) or (d) whichever is lower Relevant article of DTAA if relief claimed u/s 90 or 90A (a) (b) (c) (d) (e) (f) 1 i House Property ii Business or Profession iii Capital Gains iv Other sources Total 2 i House Property ii Business or Profession iii Capital Gains iv Other sources Total NOTE ► Please refer to the instructions for filling out this schedule. Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) TAX RELIEF FOR TAX PAID OUTSIDE INDIA 1 Details of Tax relief claimed Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) Total tax relief available (total of (e) of Schedule FSI in respect of each country) Section under which relief claimed (specify 90, 90A or 91) (a) (b) (c) (d) (e) Total 2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4 Yes/No a Amount of tax refunded b Assessment year in which tax relief allowed in India NOTE ► Please refer to the instructions for filling out this schedule. 180 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule FA Details of Foreign Assets and Income from any source outside India DETAILS OF FOREIGN ASSETS A1 `Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the relevant accounting period) 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) A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the relevant accounting period 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) A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the relevant accounting period Sl No Country name Country code Name of entity Address of entity ZIP code Nature of entity Date of acquiring the interest Initial value of the investme nt Peak value of investment during the period Closing value Total gross amount paid/credited with respect to the holding during the period Total gross proceeds from sale or redemption of investment during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (i) (ii) A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the relevant accounting period Sl No Country name Country 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) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the relevant accounting period Sl No Cou ntry Na me and code Zip Cod e Nature of entity Name and Address of the Entity Nature of Interest- Direct/ Beneficial owner/ Beneficiary Date since held Total Investment (at cost) (in rupees) Income accrued from 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) C Details of Immovable Property held (including any beneficial interest) at any time during the relevant accounting period Sl No Cou ntry Nam e and code Zip Code Address of the Property Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisition Total Investment (at cost) (in rupees) Income derived from the property 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) D Details of any other Capital Asset held (including any beneficial interest) at any time during the relevant accounting period Sl No Cou ntry (2) Nature of Asset Ownership- Direct/ Date of acquisition Total Investment (at cost) (in Income derived from Nature of Income Income taxable and offered in this return [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 181 Nam e and code Zip Code Beneficial owner/ Beneficiary rupees) the asset 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 relevant accounting period and which has not been included in A to D above. Sl No Name of the Institution in which the account is held Addr ess of the Instit ution 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) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor Sl No Cou ntry Nam e and code Zip Code Name and address of the trust Name and address of trustees Name and address of Settlor Name and address of Beneficiaries Date since position held Whether income derived is taxable in your hands? If (8) is yes, Income derived from the trust If (8) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession Sl No 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 Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (i) NOTE ► Please refer to instructions for filling out this schedule SCHEDULE SH-1 SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up) If you are an unlisted company, please furnish the following details;- Details of shareholding at the end of the previous year Name of the shareholder Residential status in India Type of share PAN /Aadhaar No. Date of allotment Number of shares held Face value per share Issue Price per share Amount received Details of equity share application money pending allotment at the end of the previous year Name of the applicant Residential status in India Type of share PAN/Aa dhaar No. Date of application Number of shares applied for Application money received Face value per share Proposed issue price Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year Name of the sharehol der Residential status in India Type of share PAN/ Aadh aar No. Number of shares held Face value per share Issue Price per share Amount received Date of allotment Date on which cease to be shareholder Mode of cessation In case of transfer/sal e, PAN of the new shareholder SCHEDULE SH-2 SHAREHOLDING OF START-UPS If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following details of shareholding;- 182 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Details of shareholding as at the end of the previous year Name of the shareholder Category of shareholder (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) Type of share PAN/A adhaar No. Date of allotment Number of shares held Face value per share Issue Price per share Paid up value per share Share premiu m Details of share application money pending allotment as at the end of the previous year Name of the applicant Category of applicant (drop down to be provided- non-resident/ venture capital company/ venture capital fund/ specified company/ any other person) Type of share PAN/Aa dhaar No. Date of application Number of shares applied for Face value per share Proposed issue price per share Share applicati on money Share applicat ion premiu m Details of shareholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year Name of the shareholder Category of shareholder (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) Type of share PAN/Aa dhaar no. Date of allotment Numb er of shares held Face value per share Issue Price per share Paid up value per share Date on which ceased to be shareholder Mode of cessation In case of transfer , PAN of the new shareho lder NOTE For definition of expressions– “venture capital company”, “venture capital fund” and “specified company”, please refer DPIIT notification dated 19.02.2019. Schedule AL-1 Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for which Schedule AL-2 is to be filled up) DETAILS OF ASSETS AND LIABILITIES A Details of building or land appurtenant there to, or both, being a residential house Sl. No. Address Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used (dropdown to be provided) (1) (2) (3) (4) (5) (6) (i) (ii) B Details of land or building or both not being in the nature of residential house Sl. No. Address Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used (dropdown to be provided) (1) (2) (3) (4) (5) (6) (i) C Details of listed equity shares Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of shares Type of shares Cost of acquisition No. of shares Type of shares Cost of acquisition No. of shares Type of shares Sale consideration No. of shares Type of shares Cost of acquisition 1 2 3 4 5 6 7 8 9 10 11 12 D Details of unlisted equity shares Name of company PAN Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of shares Cost of acquisition No. of shares Date of subscription / purchase Face value per share Issue price per share (in case of fresh issue) Purchase price per share (in case of purchase from existing shareholder) No. of shares Sale considera tion No. of share s Cost of acquisit ion E Details of other securities Type of securities Whether listed or unlisted Opening balance Securities acquired during the year Securities transferred during the year Closing balance No. of securities Cost of acquisition No. of securitie s Date of subscription/ purchase Face value per share Issue price of security (in case of fresh issue) Purchase price per security (in case of purchase from existing holder) No. of securities Sale consideratio n No. of secur ities Cost of acquisit ion F Details of capital contribution to other entity [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 183 Name of entity PAN Opening balance Amount contributed during the year Amount withdrawn during the year Amount of profit/loss/ dividend/ interest debited or credited during the year Closing balance G Details of Loans & Advances to any other concern (If money lending is not assessee‟s substantial business ) Name of the person PAN Opening Balance Amount received Amount paid Interest debited, if any Closing balance Rate of interest (%) H Details of motor vehicle, aircraft, yacht or other mode of transport Particulars of asset Registration number of vehicle Cost of acquisition Date of acquisition Purpose for which used (dropdown to be provided) I Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose of use (dropdown to be provided) J Details of liabilities Details of loans, deposits and advances taken from a person other than financial institution Name of the person PAN Opening Balance Amount received Amount paid Interest credited, if any Closing balance Rate of interest (%) NOTE ► Please refer to instructions for filling out this schedule. Schedule AL-2 Assets and liabilities as at the end of the year (applicable for start-ups only) If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following information for the period from the date of incorporation upto end of the year;- DETAILS OF ASSETS AND LIABILITIES A Details of building or land appurtenant there to, or both, being a residential house acquired since incorporation Sl. No . Address Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used (dropdown to be provided) Whether transferred on or before the end of the previous year, if Yes date of transfer (1) (2) (3) (4) (5) (6) (7) (i) (ii) B Details of land or building or both not being a residential house acquired since incorporation Sl. No. Address Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used (dropdown to be provided) Whether transferred on or before the end of the previous year, if Yes date of transfer (1) (2) (3) (4) (5) (6) (7) (i) C Details of Loans & Advances made since incorporation (If lending of money is not assessee‟s substantial business) Name of person PAN Date on which loans and advances has been made Amount of loans and advances Amount Whether loans and advances has been repaid, if Yes date of such repayment Closing balance as at the end of the previous year, if any Rate of interest, if any D Details of capital contribution made to any other entity since incorporation Name of entity PAN Date on which capital contribution has been made Amount of contribution Amount withdrawn, if any Amount of profit/loss/ dividend/ interest debited or credited Closing balance as at the end of the previous year, if any E Details of acquisition of shares and securities Name of company/entity PAN Type of shares/secu rities Number of shares/securities acquired Cost of acquisition Date of acquisition Whether transferred, if Yes date of transfer Closing balance as at the end of the previous year, if any 184 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] F Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh rupees acquired since incorporation Particulars of asset Registration number of vehicle Cost of acquisition Date of acquisition Purpose for which used (dropdown to be provided) Whether transferred, if Yes date of transfer G Details of Jewellery acquired since incorporation Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose for which used (dropdown to be provided) Whether transferred, if Yes date of transfer Closing balance as at the end of the previous year, if any H Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired since incorporation Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose for which used (dropdown to be provided) Whether transferred, if Yes date of transfer Closing balance as at the end of the previous year, if any I Details of liabilities Details of loans, deposits and advances taken from a person other than financial institution Name of the person PAN Opening Balance Amount received Amount paid Interest credited, if any Closing balance Rate of interest (%) NOTE ► Please refer to instructions for filling out this schedule. Schedule DI Details of Investment A) Investment/ Deposit/ Payments for the purpose of claiming deduction under Chapter VIA Section Eligible amount of deduction during FY 2019-20 (As per Schedule VIA- Part B- Deductions in respect of certain payments) Deduction attributable to investment/expenditure made between 01.04.2020 to 30.06.2020 (1) (2) (3) 80G 80GG 80GGA 80GGB 80GGC Total B) Eligible Amount of deduction u/s. 10AA Undertaking as per schedule 10AA Amount of deduction as per schedule 10AA Date of letter of approval issued in accordance with the provisions of the SEZ Act, 2005 Is this the first year of claiming deduction u/s 10AA AND whether conditions have been complied between 01.04.2020 to 30.06.2020 [Yes/ No] (1) (2) (3) (4) Undertaking 1 Undertaking 2 Undertaking 3 Total C) Payment/Acquisition/Purchase/Construction for the purpose of claiming deduction u/s 54 to 54GB Long Term Capital Gain Section Amount utilised out of Capital Gains account (As per Sl. No B10a of Schedule CG) Amount utilised between 01.04.2020 to 30.06.2020 (1) (2) (3) 54D 54G 54GA [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 185 Total Short Term Capital Gain Section Amount utilised out of Capital Gains account (As per Sl. No A7a of Schedule CG) Amount utilised between 01.04.2020 to 30.06.2020 (1) (2) (3) 54D 54G 54GA Total 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 Schedule FD Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u/s 44AB) Foreign Currency Transaction S. No. Amount (in Rs.) i Payments made during the year on capital account ii Payments made during the year on revenue account iii Receipts during the year on capital account iv Receipts during the year on revenue account NOTE ► Please refer to instructions for filling out this schedule. 186 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Part B Part B – TI Computation of total income TOTAL INCOME 1 Income from house property ( 4 of Schedule-HP) (enter nil if loss) 1 2 Profits and gains from business or profession i Profits and gains from business other than speculative business and specified business (A39 of Schedule BP) (enter nil if loss) 2i ii Profits and gains from speculative business (3(ii) of Table F of Schedule BP) (enter nil if loss and take the figure to schedule CFL) 2ii iii Profits and gains from specified business ( 3(iii) of Table F Schedule BP)(enter nil if loss and take the figure to schedule CFL) 2iii iv Income chargeable to tax at special rates (3d and 3e & 3iv of Table F of Schedule BP) 2iv v Total (2i + 2ii+2iii + 2iv ) 2v 3 Capital gains a Short term I Short-term chargeable @ 15% (9ii of item E of schedule CG) ai Ii Short-term chargeable @ 30% (9iii of item E of schedule CG) aii Iii Short-term chargeable at applicable rate ( 9iv of item E of schedule CG) aiii Iv Short-term chargeable at special rates in India as per DTAA (9v of item E of Schedule CG) aiv V Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) 3av b Long-term I Long-term chargeable @ 10% (9vi of item E of schedule CG) bi Ii Long-term chargeable @ 20% (9vii of item E of schedule CG) bii Iii Long-term chargeable at special rates in India as per DTAA (9viii of item E of schedule CG) biii Iv Total Long-term (bi + bii + biii) (enter nil if loss) biv c Total capital gains (3av + 3biv) (enter nil if loss) 3c 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 rate ( 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) 4d 5 Total of head wise income (1 + 2v + 3c + 4d) 5 6 Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) 6 7 Balance after set off current year losses (5 – 6) (Also total of (ii, iii,v to xv of column 5of schedule CYLA+4b+2iv) 7 8 Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA) 8 9 Gross Total income (7 – 8) (Also total of (i,ii,iv to xiv of column 5 of schedule BFLA+4b+2iv) 9 10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 10 11 Deductions under Chapter VI-A a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto total of (i,ii,iv,v,viii,xiii,xiv) of column 5 of schedule BFLA] 11a b Part-C of Chapter VI-A [2 of Schedule VI-A and limited upto (ii) of Column 5 of Schedule BFLA)] 11b c Total (11a + 11b) [limited upto (9-10)] 11c 12 Deduction u/s 10AA (Total Sch. 10AA) 12 13 Total income (9 - 11c - 12) 13 14 Income chargeable to tax at special rates (total of (i) of schedule SI) 14 15 Income chargeable to tax at normal rates (13 - 14) 15 16 Net agricultural income( 3v of Schedule EI) 16 17 Losses of current year to be carried forward (total of xv of Schedule CFL) 17 18 Deemed total income under section 115JB (9 of Schedule MAT) 18 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 187 Part B – TTI Computation of tax liability on total income COMPUTATION OF TAX LIABILITY 1 a Tax Payable on deemed total Income under section 115JB (10 of Schedule MAT) 1a b Surcharge on (a) above (if applicable) 1b c Health and Education Cess @ 4%on (1a+1b) above 1c d Total Tax Payable u/s 115JB (1a+1b+1c) 1d 2 Tax payable on total income a Tax at normal rates on 15 of Part B-TI 2a b Tax at special rates (total of col. (ii) of Schedule-SI) 2b c Tax Payable on Total Income (2a + 2b) 2c d Surcharge i 25% of 12(ii) of Schedule SI 2di ii On [(2c) – (12(ii) of Schedule SI)] 2dii iii Total (i + ii) 2diii e Health and Education Cess @ 4% on (2c+2diii) 2e f Gross tax liability (2c+2diii+2e) 2f 3 Gross tax payable (higher of 1d and 2f) 3 4 Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d) ( 5 of Schedule MATC) 4 5 Tax payable after credit under section 115JAA [ (3 - 4)] 5 6 Tax relief a Section 90/90A(2 of Schedule TR) 6a b Section 91(3 of Schedule TR) 6b c Total (6a + 6b) 6c 7 Net tax liability (5 – 6c) (enter zero if negative) 7 8 Interest and fee payable a Interest for default in furnishing the return (section 234A) 8a b Interest for default in payment of advance tax (section 234B) 8b c Interest for deferment of advance tax (section 234C) 8c d Fee for default in furnishing return of income (section 234F) 8d e Total Interest and Fee Payable (8a+8b+8c+8d) 8e 9 Aggregate liability (7 + 8e) 9 TAXES PAID 10 Taxes Paid a Advance Tax (from column 5 of 15A) 10a b TDS (total of column 9 of 15B) 10b c TCS (total of column 7 of 15C) 10c d Self-Assessment Tax (from column 5 of 15A) 10d e Total Taxes Paid (10a+10b+10c + 10d) 10e 11 Amount payable (9 - 10e) (Enter if 9 is greater than 10e, else enter 0) 11 12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account) 12 BANK ACCOUNT 13 Do you have a bank account in India (Non- Residents claiming refund with no bank account in India may select 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 ) Indicate the account in which you prefer to get your refund credited, if any (tick one account  ) i ii Note: 1) Minimum one account should be selected for refund credit 2) In case of refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the return Row can be added as required (b) Non- residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account: 188 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] S. No. SWIFT Code Name of the Bank Country of Location IBAN Row can be added as required 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 ]  Yes  No 15 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax ADVANCE/ SELF ASSESSMENT TAX Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (1) (2) (3) (4) (5) i ii iii NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI B Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C furnished by Deductor(s)] C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] TCS ON INCOME Sl No Tax Deduction and Tax Collection Account Number of the Collector Name of the Collector Unclaimed TCS brought forward (b/f) TCS of the current financial Year (TCS collected during the FY 2019-20) Amount out of (5) or (6) being claimed this Year (only if corresponding Receipt is being offered for tax this year) Amount out of (5) or (6) being carried forward Fin. Year in which collected Amount b/f (1) (2) (3) (4) (5) (6) (7) (8) i ii NOTE ► Please enter total of column (7) in 10c of Part B-TTI VERIFICATION I, son/ daughter of , solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________ (drop down to be provided and I am also competent to make this return and verify it. I am holding permanent account number (if allotted) (Please see instruction). I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD) Date Sign here  Sl No TDS credit relating to self /other person [other person as per rule 37BA(2)] PAN/Aa dhaar No. of Other Person (if TDS credit related to other person) TAN of the Deducto r/ PAN/aa dhaar No, of Tenant/ Buyer Unclaimed TDS brought forward (b/f) TDS of the current Financial Year (TDS deducted during the FY 2019-20) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year) Corresponding Receipt offered TDS credit being carried forward Fin. Year in which deducted TDS b/f Deducted in own hands Deducted in the hands of any other person as per rule 37BA(2) (if applicable) Claimed in own hands Claimed in the hands of any other person as per rule 37BA(2) (if applicable) Gross Amount Head of Income (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Income TDS Income TDS PAN/ Aadhaar No. i NOTE ►Please enter total of column 9 in10b of Part B- TTI [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 189 FORM ITR-7 INDIAN INCOME TAX RETURN [For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only] (Please see rule 12 of the Income-tax Rules, 1962) (Please refer instructions for guidance) Assessment Year 2 0 2 0 - 2 1 Part A-GEN PERSONAL INFORMATION Name (as mentioned in deed of creation/ establishing/ incorporation/ formation) PAN Flat/Door/Block No Name Of Premises/Building/Village Date of formation/incorporation (DD/MM/YYYY) / / Road/Street/Post Office Area/Locality Status (see instructio ns)  Sub Status (see instructions)  Town/City/District State Pin code/Zip code Office Phone Number with STD code/Mobile No. 1 Mobile No. 2 Email Address 1 Email Address 2 Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details: Details of the projects/institutions run by you Sl. Name of the project/institution (see instruction) Nature of activity (see instruction) Classification (see instructions) 1 2 3 4 Details of registration or approval under the Income-tax Act (Mandatory, if required to be registered) Sl. Section under which registered or approved Date of registration or approval Approval/ Notification/ Registration No. Approving/ registering Authority Whether Application for registration is made as per new provisions Section under which the registration is applied Date on which the application for registration/ap proval as per new provisions is made Section of exemption opted for under the new provisions 1 2 3 4 Details of registration or approval under any law other than Income-tax Act Sl. Law under which registered Date of registration or approval Approval/ Notification/ Registration No. Approving/ registering Authority 1 2 3 4 190 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (i) 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 compa ny Typ e of the com pany PAN Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of share s Cost of acquisiti on No. of shares Date of subscri ption / purchas e Face value per share Issue price per share (in case of fresh issue) Purchase price per share (in case of purchase from existing shareholde r) No. of shares Sale consider ation No. of shares Cost of acquisitio n 1a 1b 2 3 4 5 6 7 8 9 10 11 12 13 OTHER DETAILS A i Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement of any other object of general public utility then,- a i Whether there is any activity in the nature of trade, commerce or business referred to in proviso to section 2(15)?  Yes  No ii If yes, then percentage of receipt from such activity vis-à-vis total receipts % b i Whether there is any activity of rendering any service in relation to any trade, commerce or business for any consideration as referred to in proviso to section 2(15)?  Yes  No ii If yes, then percentage of receipt from such activity vis-à-vis total receipts % ii If „a‟ or „b‟ is YES, the aggregate annual receipts from such activities in respect of that institution Sl. Name of the project/Institution Amount of aggregate annual receipts from such activities a b B i Whether approval obtained u/s 80G?  Yes  No ii If yes, then enter Approval No. iii Date of Approval (DD/MM/YYYY) ____/____/________ C i Is there any change in the objects/activities during the Year on the basis of which approval/registration was granted?  Yes  No ii If yes, please furnish following information:- a date of such change (DD/MM/YYYY) ____/____/________ b Whether an application for fresh registration has been made in the prescribed form and manner within the stipulated period of thirty days as per Clause (ab) of sub-section (1) of section 12A  Yes  No FILING STATUS (a) Return filed u/s (Tick) [Please see instruction ] 139(1)-On or before due date, 139(4)-After due date, 139(5)-Revised Return, 92CD- Modified return, 119(2)(b)- after condonation of delay. Or filed in response to notice u/s  139(9),  142(1),  148,  153A  153C (b) Return furnished under section 139(4A) 139(4B) 139(4C) 139(4D) Others Please specify the section under which the exemption is claimed (dropdown to be provided) (c) If revised/ defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) __ /___/___ (d) If filed, in response to a notice u/s 139(9)/142(1)/148/153A/153C or order u/s 119(2)(b), enter unique number/ Document Identification Number (DIN) and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement (unique number) __ /___/___ (e) Residential status? (Tick)  Resident  Non-resident (f) Whether any income included in total income for which claim under section 90/90A/91 has been made?  Yes No [applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR] (g) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, please furnish following information - (1) Name of the representative (2) Capacity of the Representative (drop down to be provided) (3) Address of the representative (4) Permanent Account Number (PAN)/Aadhaar No. of the representative (h) Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following information Name of Firm PAN [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 191 c Whether fresh registration has been granted under section 12AA  Yes  No d date of such fresh registration (DD/MM/YYYY) ____/____/________ D i Whether registered under Foreign Contribution (Regulation) Act, 2010 (FCRA)?  Yes  No ii If yes, then enter Registration No. iii Date of Registration (DD/MM/YYYY) ____/____/________ iv a Total amount of foreign contribution received during the year, if any Rs. ____________________ b Specify the purpose for which the above contribution is received E i Whether a business trust registered with SEBI?  Yes  No ii If yes, then enter Registration No. iii Date of Registration (DD/MM/YYYY) ____/____/________ F Whether liable to tax at maximum marginal rate under section 164? (If disallowable u/s 13(1)(c) and/or 13(1)(d))?  Yes  No G Is this your first return?  Yes  No AUDIT INFORMATION H Are you liable for audit under the Income-tax Act?(Tick)   Yes  No, If yes, furnish following information- Section under which you are liable for audit (specify section). Please mention date of audit report. (DD/MM/YY) a Name of the auditor signing the tax audit report b Membership No. of the auditor c Name of the auditor (proprietorship/ firm) d Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm e Date of audit report f Date of furnishing of the audit report ____/____/______ (DD/MM/YYYY). I 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) MEMBER‟S INFORMATION J Particulars of persons who were members in the AOP on 31st day of March, 2020 (to be filled by venture capital fund/ investment fund) S.No Name and Address Percentage of share (if determinate) PAN Aadhaar Number/ Enrolment Id (if eligible for Aadhaar) Status (1) (2) (3) (4) (5) (6) 192 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule J Statement showing the funds and investments as on the last day of the previous year [to be filled if registered under section 12A/12AA or approved under section 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)/10(21)] DETAILS OF INVESTMENT OF FUNDS A i Balance in the corpus fund as on the last day of the previous year Rs. _____________________ ii Balance in the non-corpus fund as on the last day of the previous year Rs. _____________________ B Details of investment/deposits made under section 11(5) Sl No Mode of investment as per section 11(5) Date of investment Date of maturity Amount of investment Maturity amount (1) (2) (3) (4) (5) (6) i Investment in Government Saving Scheme ii Post Office Saving Bank iii Deposit in Schedule Bank or co-operative societies as per section 11(5)(iii) iv Investment in UTI v Any Other vi TOTAL C Investment held at any time during the previous year (s) in concern (s) in which persons referred to in section 13(3) have a substantial interest Sl No Name and address of the concern Where the concern is a company (tick as applicable  Number of shares held Class of shares held Nominal value of the investment Income from the investment Whether the amount in col (6) exceeds 5 percent of the capital of the concern during the previous year (tick as applicable  ) (1) (2) (3) (4) (5) (6) (7) (8) i  Yes  No  Yes  No ii  Yes  No  Yes  No iii  Yes  No  Yes  No iv  Yes  No  Yes  No v  Yes  No  Yes  No TOTAL Schedule I Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso to section 10(23C) Year of accumulation (F.Yr.) Amount accumulated in the year of accumulation Purpose of accumulation Amount applied for charitable/ religious purposes upto the beginning of the previous year Amount invested or deposited in the modes specified in section 11(5) Amounts applied for charitable or religious purpose during the previous year Balance amount available for application (7) = (2) - (4) – (6) Amount deemed to be income within meaning of sub-section (3) of section 11 (1) (2) (3) (4) (5) (6) (7) (8) 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 Total [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 193 D Other investments as on the last day of the previous year Sl No Name and address of the concern Whether the concern is a company (tick as applicable  ) Class of shares held Number of shares held Nominal value of investment (1) (2) (3) (4) (5) (6) i  Yes  No ii  Yes  No iii  Yes  No iv  Yes  No v TOTAL E Voluntary contributions/donations received in kind but not converted into investments in the specified modes u/s 11(5) within the time provided Sl.N o Name and address of the donor Value of contribution/ donation Value of contribution applied towards objective Amount out of (3) invested in modes prescribed under section 11(5) Balance to be treated as income under section 11(3) (1) (2) (3) (4) (5) (6) i ii iii iv TOTAL Schedule K Statement of particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or Institution [to be mandatorily filled in by all persons filing ITR-7] A Name(s) of author(s) / founder(s) / Settlor(s) and address(es), if alive Sl. Name and address PAN Aadhaar Number/ Enrolment Id (if available) B Name(s) of the person(s) who was / were trustee(s) / manager(s) during the previous year(s) Sl. Name and address PAN Aadhaar Number/ Enrolment Id (if available) C Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in terms of section 13(3)(b) Sl. Name and address PAN Aadhaar Number/ Enrolment Id (if available) D Name(s) of relative(s) of author(s), founder(s), trustee(s), manager(s), and substantial contributor(s) and where any such author, founder, trustee, manager or substantial contributor is a Hindu undivided family, also the names of the members of the family and their relatives Sl. Name and address PAN Aadhaar Number/ Enrolment Id (if available) 194 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule LA Political Party POLITICAL PARTY 1 Whether books of account were maintained? (tick as applicable  )  Yes  No 2 a Whether any voluntary contribution from any person in excess of twenty thousand rupees was received during the year ? (tick as applicable  )  Yes  No b If yes, whether record of each voluntary contribution (other than contributions by way of electoral bonds) in excess of twenty thousand rupees (including name and address of the person who has made such contribution) were maintained? (tick as applicable  )  Yes  No 3 Whether the accounts have been audited? (tick as applicable  )  Yes  No If yes, furnish the following information:- a Date of furnishing of the audit report (DD/MM/YYYY) ____/_____/______ b Name of the auditor signing the audit report c Membership No. of the auditor d Name of the auditor (proprietorship/ firm) e Proprietorship/firm registration No. f Permanent Account Number (PAN) /Aadhaar No. of the auditor (proprietorship/ firm) g Date of audit report 4 Whether any donation exceeding two thousand rupees was received otherwise than by an account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through electoral bond? (tick as applicable  )  Yes  No 5 Whether the report under sub-section (3) of section 29C of the Representation of the People Act, 1951 for the financial year has been submitted?(tick as applicable  )  Yes  No 6 If yes, then date of submission of the report (DD/MM/YYYY) ____/_____/______ Schedule ET Electoral Trust ELECTORAL TRUST 1 Whether books of account were maintained? (tick as applicable  )  Yes  No 2 Whether record of each voluntary contribution (including name, address and PAN of the person who has made such contribution along with the mode of contribution) were maintained? (tick as applicable  )  Yes  No 3 Whether record of each eligible political party to whom the distributable contributions have been distributed (including name, address, PAN and registration number of eligible political party) was maintained? (tick as applicable  )  Yes  No 4 Whether the accounts have been audited as per rule 17CA(12)? (tick as applicable )  Yes  No If yes, date of audit report in Form No.10BC (DD/MM/YYYY ) _____/_____/______ 5 Whether the report as per rule 17CA(14) furnished to the Commissioner of Income-tax or Director of Income-tax?(tick as applicable  )  Yes  No 6 Details of voluntary contributions received and amounts distributed during the year i Opening balance as on 1st April i ii Voluntary contribution received during the year ii iii Total (i + ii) iii iv Amount distributed to Political parties iv v Amount spent on administrative and management functions of the Trust (Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of incorporation and 3 lakh for subsequent years whichever is lesser) v vi Total (iv + v) vi vii Total amount eligible for exemption under section 13B (Sr.no. 6ii of schedule ET if Amount distributed in 6iv is 95% of 6iii )(As per rule 17CA) vii viii Closing balance as on 31st March (iii – vi) viii Schedule VC Voluntary Contributions [to be mandatorily filled in by all persons filing ITR-7] A Local i Corpus fund donation Ai ii Other than corpus fund donation (a) Grants Received from Government Aiia (b) Grants Received from Companies under Corporate Social Responsibility Aiib (c) Other specific grants Aiic [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 195 (d) Other Donations Aiid (e) Total Aiie iii Voluntary contribution local (Ai + Aiie) Aiii B Foreign contribution i Corpus fund donation Bi ii Other than corpus fund donation Bii iii Foreign contribution (Bi + Bii) Biii C Total Contributions (Aiii + Biii) C D Anonymous donations, included in C, chargeable u/s 115BBC i Aggregate of such anonymous donations received i ii 5% of total donations received at C or 1,00,000 whichever is higher ii iii Anonymous donations chargeable u/s 115BBC @ 30% (i – ii) iii Schedule AI Aggregate of income derived during the previous year excluding Voluntary contributions [to be filled by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)] AGGREGATE OF INCOME 1 Receipts from main objects 1 2 Receipts from incidental objects 2 3 Rent 3 4 Commission 4 5 Dividend income 5 6 Interest income 6 7 Agriculture income 7 8 Net consideration on transfer of capital asset 8 9 Any other income (specify nature and amount) Nature Amount a Pass through income/Loss (Fill schedule PTI) a b b c c d d e Total (9a+ 9b+ 9c +9d) e 9e 10 Total 10 Schedule ER Revenue expenditure incurred during the year and amount applied to stated objects of the trust/institution during the previous year - Revenue Account [to be filled by assessee claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)] Amount A Establishment and Administrative expenses 1 Rents 1 2 Repairs and maintenance 2 3 Compensation to employees 3 4 Insurance 4 5 Workmen and staff welfare expenses 5 6 Entertainment and Hospitality 6 7 Advertisement 7 8 Professional / Consultancy fees / Fee for technical services 8 9 Conveyance and Traveling expenses other than on foreign travel 9 10 Remuneration to Trustee 10 11 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) 11 12 Interest 12 13 Audit fee 13 196 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 14 Depreciation and amortization cost of which is not already claimed as application in same or any other previous year 14 15 Other expenses (Specify nature and amount) Nature Amount a a b b c c d d e Total (15a+ 15b+ 15c+ 15d) e 15 16 Total (A1 to A15) A16 B Expenditure on objects of the trust/institution 1 Donation – Other than Corpus 1 2 Religious 2 3 Relief of poor 3 4 Educational 4 5 Yoga 5 6 Medical relief 6 7 Preservation of environment 7 8 Preservation of monuments etc. 8 9 General public utility 9 10 Total (B1 to B9) B10 C Disallowable expenditure (C1 + C2 + C3 + C4) C 1 Bad debts 1 2 Provisions 2 3 Donation forming part of Corpus fund 3 4 Any other disallowable expenditure 4 D Total Revenue expenditure incurred during the year (A16 + B10 + C) D E Source of fund to meet revenue expenditure E 1 Income derived from the property/income earned during previous year 1 2 Income deemed as application in any preceding year under clause 2 of explanation 1 of section 11(1) (applicable only when exemption is claimed u/s 11 and 12) 2 3 Income of earlier years upto 15% accumulated or set apart 3 4 Borrowed Fund 4 5 Any other (Please specify) 5 F Total Amount applied during the previous year – Revenue Account [A16 + B10 - E2 - E3 - E4 - E5 F Schedule EC Amount applied to charitable or religious purposes in India or for the stated objects of the trust/institution during the previous year–Capital Account [excluding amount exempt u/s 11(1A)] [to be filled by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)] Amount 1 Addition to Capital work in progress (for which exemption u/s 11(1A) has not been claimed) 1 2 Acquisition of capital asset (not claimed as application of income and for which exemption u/s 11(1A) has not been claimed) 2 3 Cost of new asset for claim of Exemption u/s 11(1A) (restricted to the net consideration) 3 4 Other capital expenses Sl. no . Nature Amount i 4i ii 4ii iii 4iii iv Total expenses (4i + 4ii + 4iii) 4 5 Total capital expenses (1 + 2 +3 +4) 5 [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 197 A Source of fund to meet capital expenditure 1 Income derived from the property during previous year 1 2 Income deemed as application in any preceding year under clause 2 of explanation 1 of section 11(1) 2 3 Income of earlier years upto 15% accumulated or set apart 3 4 Borrowed Fund 4 5 Any other (Please specify) 5 B Total Amount applied during the previous year – Capital Account [5 – A2 - A3 - A4 - A5] B Schedule IE- 1 Income & Expenditure statement [Applicable for assessees claiming exemption under sections 10(21), 10(22B), 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46), 10(47) and other clauses of section 10 where income is unconditionally exempt] 1 Total receipts including any voluntary contribution 1 2 Application of income towards object of the institution 2 3 Accumulation of income 3 Schedule IE- 2 Income & Expenditure statement [Applicable for assessee claiming exemption under sections 10(23A), 10(24) ] A 1 Total receipts including any voluntary contribution 1 2 Application of income towards object of the institution 2 3 Accumulation of income 3 B 1 Do you have any income which is taxable? If Yes Please provide details of taxable income (Tick ) Yes No a Income from House Property (Please fill Schedule HP) 1a b Income from Business or Profession (Please fill Schedule BP) 1b c Income from Capital gains (Please fill Schedule CG) 1c d Income from other Sources (Please fill Schedule OS) 1d Schedule IE- 3 Income & Expenditure statement [applicable for assessee claiming exemption under sections 10(23C)(iiiab) or 10(23C)(iiiac)] (please fill up separate schedule for each institution): 1 Objective of the institution (drop down to be provided - Educational / Medical) 1 2 Addresses where activity is carrying out 2 3 Total receipts including any voluntary contribution 3 4 Government Grants out of Sl. No. 3 above 4 5 Amount applied for objective 5 6 Balance accumulated 6 Schedule IE- 4 Income & Expenditure statement [applicable for assessee claiming exemption under sections 10(23C)(iiiad) or 10(23C)(iiiae)] (please fill up separate schedule for each institution): 1 Objective of the institution (drop down to be provided - Educational / Medical) 1 2 Addresses where activity is carrying out 2 3 Gross Annual receipts 3 4 Amount applied for objective 4 5 Balance accumulated 5 198 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule HP Details of Income from House Property (Please refer to instructions) (Drop down to be provided indicating ownership of property) HOUSE PROPERTY 1 Address of property 1 Town/ City State PIN Code/ Zip Code Is the property co-owned?  Yes  No (if “YES” please enter following details) Assessee‟s percentage of share in the property Name of Co-owner(s) PAN/Aadhaar No. of Co-owner(s) (optional) Percentage Share in Property I II [Tick  the applicable option]  Let out  Deemed let out Name(s) of Tenant (if let out) PAN/Aadhaar No. of Tenant(s) (if available) PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) I II a Gross rent received or receivable or letable value (higher of the two, if let out for whole of the year, lower of the two, if let out for part of the year) 1a b The amount of rent which cannot be realized 1b c Tax paid to local authorities 1c d Total (1b + 1c) 1d e Annual value (1a – 1d) 1e f 30% of 1e 1f g Interest payable on borrowed capital 1g h Total (1f + 1g) 1h i Arrears/Unrealised rent received during the year less 30% 1i j Income from house property 1 (1e – 1h + 1i) 1j 2 Address of property 2 Town/ City State PIN Code/ Zip Code Is the property co-owned?  Yes  No (if “YES” please enter following details) Assessee‟s percentage of share in the property Name of Co-owner(s) PAN/Aadhaar No. of Co-owner(s) (optional) Percentage Share in Property I II [Tick  the applicable option]  Let out  Deemed let out Name(s) of Tenant (if let out) PAN/Aadhaar No. of Tenant(s) (Please see note) PAN/TAN/Aadhaar No. of Tenant(s) (Please see note) I II a Gross rent received/ receivable/ letable value (higher of the two, if let out for whole of the year, lower of the two, if let out for part of the year) 2a b The amount of rent which cannot be realized 2b c Tax paid to local authorities 2c d Total (2b + 2c) 2d e Annual value (2a – 2d) 2e f 30% of 2e 2f g Interest payable on borrowed capital 2g h Total (2f + 2g) 2h i Arrears/Unrealised rent received during the year less 30% 2i j Income from house property 2 (2e – 2h + 2i) 2j 3 Pass through income/Loss if any * 3 4 Income under the head “Income from house property” (1j + 2j + 3) (if negative take the figure to 2i of schedule CYLA) 4 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. [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 199 Schedule CG Capital Gains CAPITAL GAINS A Short-term capital gain 1 From assets (shares/units) where section 111A is applicable (STT paid) a Full value of consideration 1a b Deductions under section 48 i Cost of acquisition bi ii Cost of Improvement bii iii Expenditure on transfer biii iv Total (i + ii + iii) biv c Balance (1a – biv) 1c d Loss, if any, to be ignored under section 94(7) or 94(8) (Enter positive value only) 1d e Short-term capital gain (1c +1d) A1e 2 From assets where section 111A is not applicable a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/ receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition bi ii Cost of Improvement bii iii Expenditure on transfer biii iv Total (i + ii + iii) biv c Balance (2aiii – biv) 2c d Loss, if any, to be ignored under section 94(7) or 94(8) (Enter positive value only) 2d e Short-term capital gain (2c + 2d) A2e 3 Deemed short term capital gain on depreciable assets A3 4 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A4a + A4b ) A4 a Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 15% A4a b Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable rates A4b 5 Total short term capital gain (A1e + A2e + A3 + A4) A5 B Long term capital gain 1 From asset where proviso under section 112(1) is not applicable a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/ receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii 200 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] b Deductions under section 48 i Cost of acquisition after indexation bi ii Cost of improvement after indexation bii iii Expenditure on transfer biii iv Total (bi + bii +biii) biv c Balance (1aiii – 1biv) 1c d Long-term capital gains where proviso under section 112(1) is not applicable (1c) B1d 2 From asset where proviso under section 112(1)/112A is applicable (without indexation) a Full value of consideration 2a b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure on transfer biii iv Total (bi + bii +biii) biv c Balance (2a – biv) 2c d Long-term capital gains where proviso under section 112(1)/112A is applicable (2c) B2d 3 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B3a + B3b) B3 a Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% B3a b Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 20% B3b 4 Total long term capital gain (B1d + B2d + B3) B4 C Income chargeable under the head “CAPITAL GAINS” (A5 + B4) (enter B4 as nil, if loss) C 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 1a b Interest, Gross (bi + bii + biii + biv + bv) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co- operative Society) bii iii From Income-tax Refund biii iv In the nature of Pass through income/Loss biv v Others bv c Rental income from machinery, plants, buildings, etc., Gross 1c d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) 1d i Aggregate value of sum of money received without consideration di ii In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii iv In case any other property is received without consideration, fair market value of property div v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) 1e Sl.no Nature Amount Rows can be added as required 2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e elements related to Sl. no 1) 2 a Income from winnings from lotteries, crossword puzzles etc. 2a b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 201 i Cash credits u/s 68 bi ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv v Unexplained expenditure etc. u/s 69C bv vi Amount borrowed or repaid on hundi u/s 69D bvi c Any other income chargeable at special rate (total of ci to cxiii) 2c i Dividends received by non-resident (not being company) or foreign company chargeable u/s 115A(1)(a)(i) ci ii Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) cii iii Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) ciii iv Interest referred to in section 194LC - chargeable u/s 115A(1)(a)(iiaa) civ v Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) cv vi Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) cvi vii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) cvii viii Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b) cviii ix Income by way of interest or dividends from bonds or GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC cix x Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cx xi 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) cxi xii Tax on non-residents sportsmen or sports associations chargeable u/s 115BBA cxii xiii Income by way of dividend received by specified assessee, being resident, from domestic company exceeding rupees ten lakh chargeable u/s 115BBDA cxiii d Pass through income in the nature of income from other sources chargeable at special rates (drop down to be provided) 2d e Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column (2) of table below) 2e Sl. No. Amount of income Item No.1a to 1d, 2a, 2c & 2d in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicabl e rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 3 Deductions under section 57(other than those relating to income chargeable at special rates under 2a, 2b & 2c) a Expenses / Deductions 3a b Depreciation (available only if income offered in 1c of "schedule OS") 3b 202 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] c Total 3c 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 5 6 Net income from other sources chargeable at normal applicable rates (1 (after reducing income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA) 6 7 Income from other sources (other than from owning race horses) (2 +6) (enter 6 as nil, if negative) 7 8 Income from the activity of owning and maintaining race horses a Receipts 8a b Deductions under section 57 in relation to receipts at 8a only 8b c Amounts not deductible u/s 58 8c d Profits chargeable to tax u/s 59 8d e Balance (8a - 8b + 8c + 8d) 8e 9 Income under the head “Income from other 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 Dividend Income u/s 115BBDA 2 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) Schedule BP Computation of income from business or profession INCOME FROM BUSINESS OR PROFESSION A From business or profession other than speculative business and specified business [including business income as referred to in section 11(4A)] 1 Profit before tax as per profit and loss account 1 2 Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss) 2 3 Net profit or loss from Specified Business u/s 35AD included in 1 (enter –ve sign in case of loss) 3 4 Profit or loss included in 1, which is referred to in section 44AD/44AE 4 5 Income credited to Profit and Loss account (included in 1) which is exempt a share of income from firm(s) 5a Schedule OA General Do you have any income under the head business and profession?  Yes  No (if “yes” please enter following details) 1 Nature of Business or profession (refer to the instructions) 1 2 Number of branches 2 3 Method of accounting employed in the previous year (Tick)   mercantile  cash 3 4 Is there any change in method of accounting (Tick)   Yes 4 5 Effect on the profit because of deviation, if any, in the method of accounting employed in the previous year from accounting standards prescribed under section 145A 5 6 Method of valuation of closing stock employed in the previous year 6 a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)  6a b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)  6b c Is there any change in stock valuation method (Tick)   Yes  No 6c d Effect on the profit or loss because of deviation, if any, from the method of valuation prescribed under section 145A 6d [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 203 b Share of income from AOP/ BOI 5b c Any other exempt income 5c d Total exempt income 5d 6 Balance (1– 2 – 3 – 4– 5d) 6 7 Expenses debited to profit and loss account considered under other heads of income 7 8 Expenses debited to profit and loss account which relate to exempt income 8 9 Total (7 + 8) 9 10 Adjusted profit or loss (6+9) 10 11 Deemed income under section 33AB/33ABA/35ABB 11 12 Any other item or items of addition under section 28 to 44DA 12 13 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which company is a partner) 13 14 Total (10 +11+12+13) 14 15 Deduction allowable under section 32(1)(iii) 15 16 Any other amount allowable as deduction 16 17 Total ( 15 +16) 17 18 Income (14 – 17) 18 19 Profits and gains of business or profession deemed to be under - i Section 44AD 19i ii Section 44ADA 19ii iii Section 44AE 19iii iv Total (19i to 19iii) 19iv 20 Net profit or loss from business or profession other than speculative and specified business (18 + 19iv) 20 21 Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 7C, if applicable (If rule 7A, 7B or 7C is not applicable, enter same figure as in 20) A21 B Computation of income from speculative business 24 Net profit or loss from speculative business as per profit or loss account 24 25 Additions in accordance with section 28 to 44DA 25 26 Deductions in accordance with section 28 to 44DA 26 27 Profit or loss from speculative business (24+25-26) (enter nil if loss) B27 C Computation of income from specified business under section 35AD C 28 Net profit or loss from specified business as per profit or loss account 28 29 Additions in accordance with section 28 to 44DA 29 30 Deductions in accordance with section 28 to 44DA (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 30 31 Profit or loss from specified business (28+29-30) 31 32 Deductions in accordance with section 35AD(1) 32 33 Profit or loss from specified business (31-32) (enter nil if loss) C33 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) D Income chargeable under the head „Profits and gains‟ (A21+B27+C33) D34 E Computation of income chargeable to tax under section 11(4) 35 Income as shown in the accounts of business under taking [refer section 11(4)] E35 36 Income chargeable to tax under section 11(4) [D34-E35] E36 204 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule CYLA Details of Income after set-off of current years 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 Loss (other than speculation or specified business loss) of the current year set off Other sources loss (other than loss from race horses) of the current year set off Current year‟s Income remaining after set off Total loss (4 of Schedule –HP) Total loss (A21 of Schedule-BP) Total loss (6 of Schedule-OS) 1 2 3 4 5=1-2-3-4 Loss to be adjusted -> i House property ii Business (excluding speculation income and income from specified business) iii Speculation income iv Specified business income v Short-term capital gain vi Long term capital gain vii Other sources (excluding profit from owning race horses and winnings from lottery) viii Profit from owning and maintaining race horses ix Total loss set-off x Loss remaining after set-off Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB PASS THROUGH INCOME Sl . Investment entity covered by section 115UA/115UB Name of business trust/ investment fund PAN of the business trust/ investme nt fund Sl. Head of income Current year income Share of current year loss distribut ed by Investm ent fund Net Income/ Loss 9=7-8 TDS on such amount, if any (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (drop down to be provided) i House property ii Capital Gains a Short term ai Section 111A aii Others b Long term bi Section 112A bii Sections other than 112A iii Other Sources a Dividend (refer to in section 115-O) 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 ai Section 111A aii Others b Long term bi Section 112A [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 205 bii Section other than 112A iii Other Sources a Dividend (refer to in section 115-O) b Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ………….. c u/s ………… NOTE ► Please refer to the instructions for filling out this schedule. Schedule SI Income chargeable to tax at special rates [Please see instruction] SPECIAL RATE Sl No Section  Special rate (%) Income (i) Tax thereon (ii) 1 111A (STCG on shares where STT paid)  15 2 112 proviso (LTCG on listed securities/ units without indexation)  10 3 112 (LTCG on others)  20 4 112A(LTCG on equity shares/units of equity oriented fund/units of business trust on which STT is paid)  10 5 115BB (Winnings from lotteries, puzzles, races, games etc.)  30 6 115BBDA (Dividend Income from domestic company that exceeds Rs.10 Lakh)  10 7 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 8 Any other income chargeable at special rate (Drop down to be provided)  (part of 2c of schedule OS) 9 Income from other sources chargeable at special rates in India as per DTAA  (part of 2e of schedule OS) 10 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%  15 11 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%  10 12 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%  20 13 Pass through income in the nature of income from other source chargeable at special rates  (2d of schedule OS) Total Schedule 115TD Accreted income under section 115TD 1 Aggregate Fair Market Value (FMV) of total assets of trust/institution 1 2 Less: Total liability of trust/institution 2 3 Net value of assets (1 – 2) 3 4 (i) FMV of assets directly acquired out of income referred to in section 10(1) 4i (ii) FMV of assets acquired during the period from the date of creation or establishment to the effective date of registration u/s 12AA, if benefit u/s 11 and 12 not claimed during the said 4ii (iii) FMV of assets transferred in accordance with third proviso to section 115TD(2) 4iii (iv) Total (4i + 4ii + 4iii) 4iv 5 Liability in respect of assets at 4 above 5 6 Accreted income as per section 115TD [3 – (4iv – 5)] 6 7 Additional income-tax payable u/s 115TD at maximum marginal rate 7 8 Interest payable u/s 115TE 8 9 Specified date u/s 115TD 9 10 Additional income-tax and interest payable 10 11 Tax and interest paid 11 206 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 12 Net payable/refundable (10 - 11) 12 13 Date(s) of deposit of tax on accreted income Date 1 DD/MM/YYYY Date 2 DD/MM/YYYY Date 3 DD/MM/YYYY 14 Name of Bank and Branch 15 BSR Code 16 Serial number of challan 17 Amount deposited Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) INCOME FROM OUTSIDE INDIA AND TAX RELIEF Sl. Country Code Taxpayer Identification Number Sl. Head of income Income from outside India (included in PART B-TI) Tax paid outside India Tax payable on such income under normal provisions in India Tax relief available in India (e)= (c) or (d) whichever is lower Relevant article of DTAA if relief claimed u/s 90 or 90A (a) (b) (c) (d) (e) (f) 1 i House Property ii Business or Profession iii Capital Gains iv Other sources Total 2 i House Property ii Business or Profession iii Capital Gains iv Other sources Total NOTE ► Please refer to the instructions for filling out this schedule. Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) TAX RELIEF FOR TAX PAID OUTSIDE INDIA 1 Details of Tax relief claimed Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) Total tax relief available (total of (e) of Schedule FSI in respect of each country) Section under which relief claimed (specify 90, 90A or 91) (a) (b) (c) (d) (e) Total 2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4 Yes/No a Amount of tax refunded b Assessment year in which tax relief allowed in India NOTE ► Please refer to the instructions for filling out this schedule. Schedule FA Details of Foreign Assets and Income from any source outside India DETAILS OF FOREIGN ASSETS A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the relevant accounting period) 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) [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 207 (ii) A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the relevant accounting period 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) A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the relevant accounting period Sl No Country name Country code Name of entity Address of entity ZIP code Nature of entity Date of acquiring the interest Initial value of the investme nt Peak value of investment during the period Closing value Total gross amount paid/credited with respect to the holding during the period Total gross proceeds from sale or redemption of investment during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (i) (ii) A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the relevant accounting period Sl No Country name Country 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) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the relevant accounting period Sl No Country Name and code Zip Code Nature of entity Name and Address of the Entity Nature of Interest- Direct/ Beneficial owner/ Beneficiary Date since held Total Investment (at cost) (in rupees) Income accrued from 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) C Details of Immovable Property held (including any beneficial interest) at any time during the relevant accounting period Sl No Country Name and code Zip Code Address of the Property Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisition Total Investment (at cost) (in rupees) Income derived from the property 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) D Details of any other Capital Asset held (including any beneficial interest) at any time during the relevant accounting period 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 relevant accounting period and which has not been included in A to D above. Sl No Name of the Address Coun Zip Name of Account Peak Balance/ Whether If (7) is yes, If (7) is yes, Income offered in this return 208 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Institution in which the account is held of the Instituti on try Name and Code Code the account holder Number Investment during the year (in rupees) income accrued is taxable in your hands? Income accrued in the account Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor Sl No Country Name and code Zip Code Name and address of the trust Name and address of trustees Name and address of Settlor Name and address of Beneficiaries Date since position held Whether income derived is taxable in your hands? If (8) is yes, Income derived from the trust If (8) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession Sl No Country Name and code Zip Code Name and address of the person from whom derived Income derived Nature of income Whether taxable in your hands? If (6) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (i) (ii) NOTE ► Please refer to instructions for filling out this schedule. SCHEDULE SH SHAREHOLDING OF UNLISTED COMPANY If you are an unlisted company, please furnish the following details;- Details of shareholding at the end of the previous year Name of the shareholder Residential status in India Type of share PAN Date of acquisition Number of shares held Face value per share Issue Price per share Amount received Details of equity share application money pending allotment at the end of the previous year Name of the applicant Residentia l status in India Type of share PAN Date of application Number of shares applied for Application money received Face value per share Proposed issue price Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year Name of the shareholder Residentia l status in India Type of share PAN Number of shares held Face value per share Issue Price per share Amount received Date of acquisition Date on which cease to be shareholder Mode of cessation In case of transfer, PAN of the shareholder [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 209 Part-B Part B – TI STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2020 If registered under section 12A/12AA or approved under section 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via), fill out items 1 to 7 (as applicable) 1 Voluntary Contributions other than Corpus fund [(Aiie + Bii) of Schedule VC] 1 2 Voluntary contribution forming part of corpus [(Ai + Bi) of schedule VC] 2 3 Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv), 10(23C)(v), 10(23C)(vi) and 10(23C)(via) derived during the previous year excluding Voluntary contribution included in 1 and 2 above (10 of Schedule AI) 3 4 Application of income for charitable or religious purposes or for the stated objects of the trust/institution:- i Amount applied during the previous year- Revenue Account [Excluding application from borrowed fund, deemed application, previous year accumulation upto 15% etc, i.e. not from the income of prev. year] [Sr.no. F from Schedule ER] 4i ii Amount applied during the previous year- Capital Account [Excluding application from Borrowed Funds, deemed application, previous year accumulation upto 15% etc., i.e. not from income of the prev. year] [Sr.no. B of Schedule EC] 4ii iii Amount applied during the previous year- Revenue/ Capital Account (Repayment of Loan) 4iii iv Amount deemed to have been applied during the previous year as per clause (2) of Explanation to section 11(1) 4iv A If (iv) above applicable, whether option in Form No. 9A has been furnished to the Assessing Officer 4iva B If yes, date of furnishing Form No. 9A (DD/MM/YYYY) 4ivb v Amount accumulated or set apart for application to charitable or religious purposes or for the stated objects of the trust/institution to the extent it does not exceed 15 per cent of income derived from property held in trust/ institution under section 11(1)(a)/11(1)(b) or in terms of third proviso to section 10(23C) [restricted to the maximum of 15% of (1 + 3) above] 4v vi Amount in addition to amount referred to in (iv) above, accumulated or set apart for specified purposes if all the conditions in section 11(2) and 11(5) or third proviso to section 10(23C) are fulfilled (fill out schedule I) 4vi vii Amount eligible for exemption under section 11(1)(c) 4vii A Approval number given by the Board 4viia B Date of approval by board 4viib viii Total [4i +4ii+4iii+4iv+4v+4vi +4vii] 4viii 5 Additions i Income chargeable under section 11(1B) 5i ii Income chargeable under section 11(3) 5ii iii Income in respect of which exemption under section 11 is not available A Being anonymous donation (Diii of schedule VC) 5iiia B Disallowable u/s 13(1)(c) or 13(1)(d) (including Part E of Schedule J) 5iiib iv Income chargeable under section 12(2) 5iv v Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s 40(a)(ia) 5v vi Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s 40A(3)/(3A) 5vi vii Total [5i + 5ii+5iiia+5iiib+5iv+5v + 5vi ] 5vii 6 Income chargeable u/s 11(4) [as per item No. E36 of Schedule BP] 6 7 Total (1+2+3-4viii+5vii+6) 7 8 Amount eligible for exemption under sections 10(21), 10(22B), 10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A) 8 9 Amount eligible for exemption under section 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47) 9 10 Amount eligible for exemption under any other clause of section 10 (other than those at 8 and 9) 10 11 Income chargeable under section 11(3) read with section 10(21) 11 12a Income claimed/ exempt under section 13A in case of a Political Party 12a 12b Income claimed/ exempt under section 13B in case of an Electoral Trust (item No. 6vii of Schedule ET) 12b 13 Income not forming part of item No. 7 to 12 above 210 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] i Income from house property [ 4 of Schedule HP] (enter nil if loss) 13i ii Profits and gains of business or profession [as per item No. D 34 of schedule BP] 13ii iii Income under the head Capital Gains A Short term (A5 of schedule CG) 13iiia B Long term (B4 of schedule CG) (enter nil if loss ) 13iiib C Total capital gains (13iiia +13iiib) (enter nil if loss ) 13iiic iv Income from other sources [as per item No. 9 of Schedule OS] 13iv v Total (13i + 13ii + 13iiic + 13iv) 13v 14 Gross income [7+11+13v-12a] 14 15 Losses of current year to be set off against 13v (total of 2ix, 3ix and 4ix of Schedule CYLA) 15 16 Gross Total Income (14-15) 16 17 Income chargeable to tax at special rate under section 111A, 112 etc. included in 16 17 18 Total Income [16] 18 19 Income which is included in 18 and chargeable to tax at special rates (total of col. (i) of schedule SI) 19 20 Net Agricultural income for rate purpose 20 21 Aggregate Income (18-19+20) [applicable if (18-19) exceeds maximum amount not chargeable to tax] 21 22 Anonymous donations, included in 21, to be taxed under section 115BBC @ 30% (Diii of Schedule VC) 22 23 Income chargeable at maximum marginal rates 23 Part B - TTI Computation of tax liability on total income 1 Tax payable on total income a Tax at normal rates on [21-22-23) of Part B-TI] 1a b Tax at special rates (total of col. (ii) of Schedule-SI) 1b c Tax on anonymous donation u/s 115BBC @30% on 22 of Part B-TI 1c d Tax at maximum marginal rate on 23 of Part B-TI 1d e Rebate on agricultural income [applicable if (18-19) of Part B- TI exceeds maximum amount not chargeable to tax] 1e f Tax Payable on Total Income (1a+ 1b+1c+ 1d- 1e) 1f 2 Surcharge i 25% of 7(ii) of Schedule SI 2i ii On [1f – (7(ii) of Schedule SI)] 2ii iii Total (i + ii) 2iii 3 Health and Education cess @ 4% on (1f+ 2iii) 3 4 Gross tax liability (1f+ 2iii + 3) 4 5 Tax relief a Section 90/90A (2 of Schedule TR) 5a b Section 91 (3 of Schedule TR) 5b c Total (5a + 5b) 5c 6 Net tax liability (4 – 5c) 6 7 Interest and fee payable a Interest for default in furnishing the return (section 234A) 7a b Interest for default in payment of advance tax (section 234B) 7b c Interest for deferment of advance tax (section 234C) 7c d Fee for default in furnishing return of income (section 234F) 7d e Total Interest and Fee Payable (7a+ 7b+ 7c+ 7d) 7e 8 Aggregate liability (6 + 7e) 8 TAXES PAID 9 Taxes Paid a Advance Tax (from column 5 of 15A) 9a b TDS (total of column 9 of 15B) 9b [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 211 c TCS (total of column 7 of 15C) 9c d Self-Assessment Tax (from column 5 of 15A) 9d e Total Taxes Paid (9a+ 9b+ 9c+ 9d) 9e 10 Amount payable (Enter if 8 is greater than 9e, else enter 0) 10 11 Refund(If 9e is greater than 8) (refund, if any, will be directly credited into the bank account) 11 12 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD) 12 BANK ACCOUNT 13 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 Indicate the account used for digital receipts/ payments (tick account(s) ) Indicate the account in which you prefer to get your refund credited, if any (tick one account for refund  ) i ii Note: 1) Minimum one account should be selected for refund credit 2) In case of refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the return Rows can be added as required b) Non- residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account: Sl. No. SWIFT Code Name of the Bank Country of Location IBAN 14 Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or (ii) have signing authority in any account located outside India; or (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 ]  Yes  No 15 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax ADVANCE/ SELF ASSESSMENT TAX Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (1) (2) (3) (4) (5) i ii iii iv NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI B Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C furnished by Deductor(s)] C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] TCS ON INCOME Sl No Tax Deduction and Tax Collection Account Number of the Collector Name of the Collector Unclaimed TCS brought forward (b/f) TCS of the current fin. year Amount out of (5) or (6) being claimed this Year (only if corresponding income is being offered for tax this year) Amount out of (5) or (6) being carried forward Fin. Year in which collected Amount b/f (1) (2) (3) (4) (5) (6) (7) (8) Sl N o TDS credit relating to self / other person [other person as per rule 37BA(2)] PAN/A adhar of Other Person (if TDS credit related to other person) TAN of the Deduct or/ PAN/A adhar of Tenant/ Buyer Unclaimed TDS brought forward (b/f) TDS of the current Financial Year (TDS Deducted during the FY 2019-20) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year) Corresponding Receipts offered TDS credit being carried forward Fin. Year in which deducte d TDS b/f Deducte d in own hands Deducted in the hands of any other person as per rule 37BA(2) (if applicable) Claimed in own hands Claimed in the hands of any other person as per rule 37BA(2) (if applicable) Gross Amount Head of Income (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Income TDS Income TDS PAN/ Aadhaar i NOTE ►Please enter total of column 9 in 9b of Part B- TTI 212 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] i ii NOTE ► Please enter total of column (7) in 9c of Part B-TTI VERIFICATION I, son/ daughter of , solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules, statements, etc. accompanying it is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as _____________________________ (drop down to be provided) and I am also competent to make this return and verify it. I am holding permanent account number (if allotted) (Please see instruction). I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD) Place Date Sign here  FORM ITR-V INDIAN INCOME TAX RETURN VERIFICATION FORM [Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR- 3, ITR-4(SUGAM), ITR-5, ITR-7 filed but NOT verified electronically] (Please see Rule 12 of the Income-tax Rules, 1962) Assessment Year 2020-21 Name PAN Form Number Filed u/s e-Filing Acknowledgement Number VERIFICATION I, son/ daughter of , solemnly declare that to the best of my knowledge and belief, the information given in the return which has been submitted by me vide acknowledgement number is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as and I am also competent to make this return and verify it. I am holding permanent account number . Signature Date of submission Source IP address System Generated Barcode/QR Code Instructions: 1. Please send the duly signed (preferably in blue ink) Form ITR-V to “Centralized Processing Centre, Income Tax Department, Bengaluru 560500”, by ORDINARY POST OR SPEED POST ONLY. Alternately, you may e-verify the electronic transmitted return data using Aadhaar OTP or Login to e-filing account through Net-Banking login or EVC obtained generated using Pre-Validated Bank Account/Demat Account or EVC generated through Bank ATM. 2. Form ITR-V shall not be received in any other office of the Income-tax Department or in any other manner. The confirmation of receipt of this Form ITR-V at ITD-CPC will be sent to the e-mail Id registered in the e-filing account. 3. On successful verification, the return filing acknowledgement can be downloaded from e-Filing portal as a proof of completion of process of filing the return of Income. [भागII—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 213 INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT [Where the data of the Return of Income in Form ITR-1 (SAHAJ), ITR-2, ITR-3, ITR- 4(SUGAM), ITR-5, ITR-6, ITR-7 filed and verified] (Please see Rule 12 of the Income-tax Rules, 1962) Assessment Year 2020-21 PAN Name Address Status Form Number Filed u/s e-Filing Acknowledgement Number Taxable Income and Tax details Current Year business loss, if any 1 Total Income Book Profit under MAT, where applicable 2 Adjusted Total Income under AMT, where applicable 3 Net tax payable 4 Interest and Fee Payable 5 Total tax, interest and Fee payable 6 Taxes Paid 7 (+)Tax Payable /(-)Refundable (6-7) 8 Dividend Distribution Tax details Dividend Tax Payable 9 Interest Payable 10 Total Dividend tax and interest payable 11 Taxes Paid 12 (+)Tax Payable /(-)Refundable (11-12) 13 Accreted Income & Tax Detail Accreted Income as per section 115TD 14 Additional Tax payable u/s 115TD 15 Interest payable u/s 115TE 16 Additional Tax and interest payable 17 Tax and interest paid 18 (+)Tax Payable /(-)Refundable (17-18) 19 Income Tax Return submitted electronically on DD-MM-YYYY 00:00:00 from IP address __________________ and verified by__________________________ having PAN_________________ on ______________________using *paper ITR-Verification Form /Electronic Verification Code _____________________ generated through _______________________________________________mode System Generated Barcode/QR Code *Strike of whichever is not applicable DO NOT SEND THIS ACKNOWLEDGEMENT TO CPC, BENGALURU Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.