notification no. 4/2023 f.no. 370142/51/2022 tpl / gsr 91 e income tax first amendment rules 2023

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[भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 222 MINISTRY OF FINANCE (Department Of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 10th February, 2023 G.S.R 91(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 (First Amendment) Rules, 2023. (2) They shall come into force with effect from the 1st day of April, 2023. 2. In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 12,- (a) in sub-rule (1), in the opening portion, for the figures “2022”, the figures “2023” shall be substituted. (b) in sub-rule (5), for the figures “2021”, the figures “2022” shall be substituted. 3. In the principal rules, in Appendix-II, for Forms ITR-1 SAHAJ, ITR-2, ITR-3, ITR-4 SUGAM, ITR-5, ITR-6, ITR-V and Indian Income Tax Return Acknowledgement, the following Forms shall, respectively, be substituted, namely:— FORM SAHAJ (ITR-1) INDIAN INCOME TAX RETURN [For individuals being a resident (other than not ordinarily resident) having total income up to Rs.50 lakh, having Income from Salaries, one house property, other sources (Interest etc.), and agricultural income up to Rs.5 thousand] [Not for an individual who is either Director in a company or has invested in unlisted equity shares or in cases where TDS has been deducted u/s 194N or if income-tax is deferred on ESOP] (Refer instructions for eligibility) Assessment Year 2 0 2 3 - 2 4 PART A GENERAL INFORMATION (A1)PAN (A2) First Name (A2a) Middle Name (A3) Last name (A4) Date of Birth (A5) Aadhaar Number (12 digits)/Aadhaar Enrolment Id (28 digits) (If eligible for Aadhaar No.) D D M M Y Y Y Y (A6) Mobile No. (A7) E-mail Address Address: (A8) Flat/Door/Block No. (A9)Name of Premises/Building/Village (A10) Road/Street/Post Office Area/Locality (A11) Town/City/District (A12) State (A13) Country (A14) PIN code (A15) 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 (A17) Nature of employment-  Central Govt.  State Govt.  Public Sector Undertaking  Pensioners-CG  Pensioners-SG  Pensioners-PSU  Pensioners- Others  Others  Not Applicable (e.g. Family Pension etc.) (A16) Or Filed in response to notice u/s  139(9),  142(1),  148,  153C (A18) If revised/defective, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / / (A19) If filed in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b)- enter Unique Number/Document Identification Number (DIN) & Date of such Notice or Order / / (A20) Are you opting for new tax regime u/s 115BAC ?  Yes  No (A21) 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)] (i) 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) 223 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) 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) (iii) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) (Tick)  Yes  No PART B GROSS TOTAL INCOME Whole- Rupee( ) only B1 i Gross Salary (ia + ib + ic+id+ie) 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 d Income from retirement benefit account maintained in a notified country u/s 89A (country drop down will be provided in e-filing utility) id e Income from retirement benefit account maintained in a country other than notified country u/s 89A ie 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 iia Less: Income claimed for relief from taxation u/s 89A iia iii Net Salary (i – ii-iia) 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 like interest from saving account, deposit etc. to be provided in e-filing utility specifying nature of income and in case of dividend income and Income from retirement benefit account maintained in a notified country u/s 89A, please mention quarterly breakup for allowing applicable relief from section 234C) B3 Less: Deduction u/s 57(iia) (in case of family pension only) Less: Income claimed for relief from taxation u/s 89A 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. [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 224 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 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 accounts 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 225 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 FORM No. ITR-2 INDIAN INCOME TAX RETURN [For Individuals and HUFs not having income from profits and gains of business or profession] (See rule 12) (Please refer instructions) Assessment Year 2 0 2 3 - 2 4 PERSONAL INFORMATION (A1) First name (A2) Middle name (A3) Last name (A4) PAN (A6) Flat/Door/Block No. (A7) Name of Premises/Building/Village (A5) Status (Tick)   Individual  HUF (A8) Road/Street/Post Office (A14) Date of Birth/ Formation (DD/MM/YYYY) (A9) Area/locality (A15) Aadhaar Number (12 digit) / Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar) (A10) Town/City/District (A11) State (A13) PIN code/ZIP code (A12) Country (A16) Residential/Office Phone Number with STD code/ Mobile No. 1 (A17) Mobile No. 2 FILING STATUS (A18) E-mail Address-1 (self) (A19) E-mail Address-2 (A20) (a1i) 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 (a1ii) Or filed in response to notice u/s  139(9),  142(1),  148 ,  153C (a2) Are you opting for new tax regime u/s 115BAC?  Yes  No (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) Part A-GEN GENERAL [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 226 (biv) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) (Tick) o Yes o No (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)/148/153C 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]  You are a citizen of India, who left India, for the purpose of employment, as a member of the crew of an Indian ship and were in India for 182 days or more during the previous year and 365 days or more within the preceding 4 years [Explanation 1(a) of section (6)(1)(c)]  You are a citizen of India or a person of Indian origin and have come on a visit to India during the previous year and were in India for a) 182 days or more during the previous year and 365 days or more within the preceding 4 years; or b) 120 days or more during the previous year and 365 days or more within the preceding 4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)] 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)]  You are a citizen of India or person of Indian origin, who comes on a visit to India, having total income, other than the income from foreign sources, exceeding Rs. 15 lakh and have been in India for 120 days or more but less than 182 days during the previous year [section 6(6)(c)]  You are a citizen of India having total income, other than the income from foreign sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other country or territory by reason of your domicile or residence or any other criteria of similar nature [section 6(6)(d) rws 6(1A)] 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 you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No (i) 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 (j) 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) 227 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (Drop down to be provided) (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 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 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+1d+1e) 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 d Income from retirement benefit account maintained in a notified country u/s 89A (choose country from drop down menu) 1d e Income from retirement benefit account maintained in a country “other than notified country u/s 89A” 1e f Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year. 1f (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 3(a) Less: Income claimed for relief from taxation u/s 89A 3a 4 Net Salary (2 – 3 – 3a) 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) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 228 HOUSE PROPERTY 1 Address of property 1 Town/ City State Country 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(s) (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/Unrealized 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 II [Tick  the applicable option]  Let out  Self-occupied  Deemed let out Name(s) of Tenant(s) (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/ 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/Unrealized rent received during the year less 30% 2j k Income from house property 2 (2f – 2i + 2j) 2k 229 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 1.10 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, country code, ZIP code Pin code State 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 230 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 unutilised capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?  Yes  No  Not applicable. If yes, then provide the details below Sl. No. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilised in Capital gains account (X) Year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2020-21 54B 231 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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% A7b 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 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, 7and 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) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Cost of acquisition bi iia Cost of acquisition with indexation biia iib Total cost of improvement with indexation biib (a) Cost of improvement (b) Year of Improvement ( c) Cost of Improvement with indexation Add row iii Expenditure wholly and exclusively in connection with transfer biii iv Total (biia + biib + 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, country code, ZIP code Pin code State NOTE ► Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 232 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 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 (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-RESIDENT (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 233 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) B9e 10Amount deemed to be long-term capital gains a Whether any amount of unutilised 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 Yes ; No ; Not applicable. (If yes, then provide the details below) Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilised in Capital gains account (X) Year in which asset acquired/ constructed Amount utilised out of Capital Gains account i 2019-20 54/54F/ 54GB ii 2020-21 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) B10 11Pass 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 b Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 20% B11b [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 234 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 C1 Sum of Capital Gains (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below) C1 C2 Income from transfer of virtual digital assets (Col. 7 of Schedule VDA) C2 C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3 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) g E Set-off of current year capital losses with current year capital gains (excluding amounts included in A8a & B12a which is not chargeable under DTAA) Sl. Type of Capital Gain Capital Gain of Short term capital loss Long-term capital loss Current year’s capital gains 235 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] current year (Fill this column only if computed figure is positive) 15% 30% applicable rate DTAA rates 10% 20% DTAA rates remaining after set off (9=1-2-3-4-5-6-7-8) 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*+A3 b*+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* + A7a *) 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*+ 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) 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. 8 Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 16 of schedule SI, 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 236 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. Share/ Unit Acquir ed ISIN Cod e Name of the Share/ Unit No. of Shares/ Units Sale- price per Share/ Unit Full Value of Consideratio n -If shares are acquired on or before 31.01.2018 (Total Sale Value) (4*5) - If shares are Acquired after 31st January 2018 - Please enter Full Value of Consideratio n Cost of acquisiti on without indexati on Higher of 8 and 9 Cost of acquisiti on If the long- term capital asset was acquired before 01.02.20 18, - Lower of 6 and 11 Fair Market Value per share/unit as on 31st January, 2018 Total Fair Market Value of capital asset as per section 55(2)(a c)- (4*10) Expenditu re wholly and exclusivel y in connectio n with transfer Total deductio ns (7+12) Balanc e (6-13) Item 4 (a) of LTCG Schedu le of ITR2 (Col.1) (Col. 1a) (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 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. Share/ Unit Acquire d ISIN Code Name of the Share / Unit No. of Shares / Units Sale- price per Share / Unit Full Value of Consideratio n -If shares are acquired on or before 31.01.2018 (Total Sale Value) (4*5) -If shares are Acquired after 31st January 2018 - Please enter Full Value of Consideratio n Cost of acquisitio n without indexatio n Higher of 8 and 9 Cost of acquisitio n If the long-term capital asset was acquired before 01.02.201 8, Lower of 6 and 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 7 (a) of LTCG Schedul e of ITR2 (Col.1 ) (Col. 1a) (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) 1 237 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2 3 4 Add Rows Total Schedule VDA Income from transfer of virtual digital assets Sl. No. Date of Acquisition Date of Transfer Head under which income to be taxed (Capital Gain) Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) Consideration Received Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 – Col. 5) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule CG) Schedule OS Income from Other Sources 1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1 a Dividends, Gross (ai+aii) 1a i Dividend income other than (ii) ai ii Dividend income u/s 2(22)(e) aii b Interest, Gross (bi + bii + biii + biv+ bv + bvi + bvii + bviii + bix) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co- operative) Society/) bii iii From Income-tax Refund biii iv In the nature of Pass through income/ loss biv v Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(11) bv vi Interest accrued on contributions to provident fund to the extent taxable as per second proviso to section 10(11) bvi vii Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(12) bvii viii Interest accrued on contributions to provident fund to the extent taxable as per second proviso to section 10(12) bvii i ix Others bix 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 238 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 Income from retirement benefit account maintained in a notified country u/s 89A (choose country from drop down menu) 3 Income from retirement benefit account maintained in a country “other than notified country u/s 89A” 4 Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year. 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 dxx) 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(1) - chargeable u/s 115A(1)(a)(iiaa) @ 5% 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 239 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 ix Income by way of interest on bonds purchased in foreign currency by non-residents - chargeable u/s 115AC dix x Income by way of Dividend on GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC dx xi Income by way of dividends from GDRs purchased in foreign currency by residents - chargeable u/s 115ACA dxi xii 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) dxii xiii Income by way of interest received by an FII on bonds or Government securities referred to in section 194LD – chargeable as per proviso to section 115AD(1)(i) dxiii xiv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA dxiv xv Anonymous Donations in certain cases chargeable u/s 115BBC dxv xvi Interest referred to in Proviso to section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 4% dxvi xvii Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF dxvii xviii Income by way of transfer of carbon credits - chargeable u/s 115BBG Dxviii xix Investment Income of a Non-Resident Indian - chargeable u/s 115E d xix xx Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) dxx 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 ai , 1b to 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) (12) I II 3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b & 2d) ai Expenses / Deductions other than “aii”(in case other than family pension) 3ai aii Interest expenditure on dividend u/s 57(i) (available only if income offered in 1A) 3aii aiiaEligible Interest expenditure u/s 57(1) – Computed Amount 3aiia [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 240 aiii Deduction u/s. 57(iia) (in case of family pension only) 3aiii 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 5a Income claimed for relief from taxation u/s 89A 5a 6 Net Income from other sources chargeable at normal applicable rates (1(after reducing income related to DTAA portion) – 3 + 4 + 5-5a ) (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 6xii 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 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 2 Dividend Income referred in Sl. No. 1a(i) 3 Dividend Income u/s 115A(1)(a)(i) @ 20% (Including PTI Income) 4 Dividend Income u/s 115AC @ 10% 5 Dividend Income u/s 115ACA (1)(a) @ 10% (Including PTI Income) 6 Dividend Income of FII (other than units referred to in section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI Income) 7 Dividend income chargeable at DTAA Rates 241 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 8 Income from retirement benefit account maintained in a notified country u/s 89A (Taxable portion after reducing relief u/s 89A) 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) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 242 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) Schedule CFL 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 1 2 3 4 5 6 i 2015-16 ii 2016-17 iii 2017-18 Iv 2018-19 v 2019-20 vi 2020-21 vii 2021-22 viii 2022-23 ix Total of earlier year losses x Adjustment of above losses in Schedule BFLA (2ii of Schedule BFLA) (2xi of Schedule BFLA) xi 2023-24 (Current year losses) (2xiv of Schedule CYLA) (2x+3x+4x+5x) of item E of Schedule CG (6x+7x+8x) of item E of Schedule CG ( 8e of Schedule OS, if – ve) 243 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] xii Total loss carried forward to future years Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUC 1 Part B- Deduction in respect of certain payments a 80C b 80CCC Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUCTIONS 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 244 Name and address of Donee PAN of Donee ARN (Donation Reference Number) 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 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 2023-24 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2023-24 (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 Utilization of AMT credit Available (Sum of AMT credit utilised 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 2020-21 ix 2021-22 x 2022-23 245 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] xi Current AY (enter 1-2, if 1>2 else enter 0) xii 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 SPECIAL RATES OF TAXATION 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) 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 115BBE (Income under sections 68, 69, 69A, 69B, 69C or 69D)  60 (2b of Schedule OS) 16 115BBH (Income from transfer of virtual digital asset)  30 (C2 of Schedule CG) 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) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 246 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 i Gross Agricultural receipts (other than income to be excluded under rules 7A, 7B or 8) 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) 2 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) 3 Other exempt income (including exempt income of minor child) 3 4 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 4 5 Pass through income not chargeable to tax (Schedule PTI) 5 6 Total (1+2+3+4+5+) 6 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/ investment fund Sl. Head of income Current year income Share of current year loss distributed by Investment fund Net Income/ Loss (7-8) TDS on such amount, if any (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 247 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A Dividend B Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ………….. c u/s ………… 2. I House property ii Capital Gains a Short-term ai Section 111A aii Others b Long-term bi Section 112A bii Other than Section 112A iii Other Sources a Dividend B Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ………….. c u/s ………… 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. No. 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 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. Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) 1 Summary of Tax relief claimed [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 248 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 calendar year ending as on 31st day of December, 2022 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 calendar year ending as on 31st day of December, 2022 249 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 calendar year ending as on 31st day of December, 2022 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 investment 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 calendar year ending as on 31st day of December, 2022 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 calendar year ending as on 31st December, 2022 Sl No Country Name and ZIP Code Nature of Name and Address of the Nature of Interest- Date since held Total Investment Income accrued Nature of Income taxable and offered in this return [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 250 code entity Entity Direct/ Beneficial owner/ Beneficiary (at cost) (in rupees) from such Interest Income Amount Schedule 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 calendar year ending as on 31st December, 2022 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) (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 calendar year ending as on 31st December, 2022 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 calendar year ending as on 31st December, 2022 and which has not been included in A to D above. Sl No Name of the Institution in which the account is held Address of the Institution Country Name and Code ZIP Code Name of the account holder Account Number Peak Balance/ Investment during the year (in rupees) Whether income accrued is taxable in your hands? If (7) is yes, Income accrued in the account If (7) is yes, Income offered in this return 251 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Amount 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 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) (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 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) (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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 252 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. 253 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule: Tax deferred on ESOP Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC DETAILS Sl. No. Assessment Year Amount of Tax deferred brought forward from earlier AY Has any of the following events occurred during the previous year relevant to current assessment year Balance amount of tax deferred to be carried forward to the next Assessment years Col (3)-(7) Such specified security or sweat equity shares were sold (i)Fully (ii)Partly (iii)Not sold Specify the date and amount of tax attributed to such sale out of Col 3 (Details to be provided as per utility) Ceased to be the employee of the employer who allotted or transferred such specified security or sweat equity share? o Yes o No If yes , specify date Forty-eight months have expired from the end of the relevant assessment year in which specified security or sweat equity shares referred to in the said *clause were allotted. If yes, specify date Amount of tax payable in the current Assessment Year (to be populated from col. (3) or (4) as the case maybe) (1) (2) (3) (4) (5) (6) (7) (8) 1 2021-22 Sl. No. 8 of Schedule ESOP for last year (To be enabled from AY 2026-27) (Payment to be made in FY 2025-26) 2 2022-23 Sl. No. 8 of Schedule ESOP for last year 3 2023-24 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 254 PART-B 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 Sum of Short-term/Long-term capital gains (3av + 3biv) (enter nil if loss) 3c d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 3d e Total capital gains (3c + 3d) 3e 4 Income from other sources a Net income from other sources chargeable to tax at normal applicable rates (6 of Schedule OS) (enter nil if loss) 4a b Income chargeable to tax at special rates ( 2 of Schedule OS) 4b c Income from the activity of owning and maintaining race horses ( 8e of Schedule OS) (enter nil if loss) 4c d Total (4a + 4b + 4c) (enter nil if loss) 4d 5 Total of head wise income (1+2+3e+4d) 5 6 Losses of current year set off against 5 (total of 2xiii and 3xiii of Schedule CYLA) 6 7 Balance after set off current year losses (5-6) (total of column 4 of Schedule CYLA+ 2 of Schedule OS) 7 8 Brought forward losses set off against 7 ( 2xii of Schedule BFLA) 8 9 Gross Total income (7-8) (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 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 255 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) 10 Deductions under Chapter VI-A (o of Schedule VIA) 11 Total income 12 Net agricultural income/ any other income for rate purpo 13 ‘Aggregate income’ (8+ 9) 14 Losses of current year to be carried forward (total of 2viii 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 Surcharge computed before marginal relief Surcharge after marginal relief i @ 25% of 15(ii) of Schedule SI 5i 4 ia ii @10% or 15%, as applicable (Refer instructions) 5ii iia iii On [(4) – 15(ii) of Schedule SI – tax on incomes referred in 5(ii) above)] 5iii iv Total ia + iia 5iv 5iii 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) (8a+8b) 8 8a Tax on income without including income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC ( Schedule Salary) (8-8b) 8a 8b Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC 8b 8c Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule Tax deferred on ESOP 8c 9 Credit u/s 115JD of tax paid in earlier years (applicable only if 7 is higher than 1d) (row 5 of Schedule AMTC) 9 10 Tax payable after credit u/s 115JD (8a + 8c - 9) 10 11 Tax relief a Section 89(Please ensure to submit Form 10E) 11a b Section 90/ 90A (2 of Schedule TR) 11b c Section 91 (3 of Schedule TR) 11c d Total (11a + 11b + 11c) 11d 12 Net tax liability (10 – 11d) (enter zero if negative) 12 13 Interest and fee payable 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 256 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 7(i) 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 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. 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 257 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] II NOTE ► Please enter total of column 5 in 15b of Part B-TTI C1 Details of Tax Deducted at Source (TDS) on Income [As per Form No. 16 A issued or Form No. 16B/16C/16E furnished by Deductor(s)] D Details of Tax Collected at Source (TCS) [As per Form No. 27D issued by the Collector(s)] TDS ON OTHER INCOME Sl. No. TCS credit relating to self /other person [spouse as per section 5A/ other person as per rule 37BA(2)] Tax Deduction and Tax Collection Account Number of the Collector PAN of other Person (if TCS credit related to other person) Unclaimed TCS brought forward (b/f) TCS of the current fin. Year TCS credit being claimed this Year TCS credit being carried forward Fin. Year in which collected Amount b/f Collected in own hands Collected in the hands of spouse as per section 5A or any other person as per rule 37- I(1) (if applicable) Claimed in own hands Claimed in the hands of spouse as per section 5A or any other person as per rule 37-I(1) (if applicable) (1) 2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (7)(ii) (8) TCS PAN i NOTE ► Please enter total of column 7(i) in 15c of Part B- TTI 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 2022-23) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year, not applicable if TDS is deducted u/s 194N) Corresponding Receipt/withdrawals 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 258 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 Place 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 PERSONAL INFORMATION (A1) First name (A2) Middle name (A3) Last name (A4) PAN (A5) Flat/Door/Block No. (A6) Name Of Premises/Building/Village (A14) Status (Tick)   Individual  HUF (A7) Road/Street/Post Office (A8) Date of Birth/Formation (DD/MM/YYYY) (A15) Date of Commencement of Business (DD/MM/YYYY) (A9) Area/locality (A16) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar) (A10) Town/City/District (A11) State (A12) PIN code/ZIP code (A13) Country (A17) Residential/Office Phone Number with STD code/Mobile No. 1 Mobile No. 2 (A18) E-mail Address-1 (self) E-mail Address-2 FILING STATUS (A19) (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, 153C (b) a. Have you ever opted for new tax regime u/s 115BAC in earlier years  Yes  No ( If Yes is selected, please furnish the AY in which said option is exercised along with date of filing and Acknowledgement number of form 10-IE) b. Have you ever opted out of section 115BAC in earlier years?  Yes  No ( If Yes is selected, please furnish the AY in which said option is opted out along with date of filing and Acknowledgement number of form 10-IE)c. Option for current assessment year  Opting in now  Not opting  Continue to opt  Opt out  Not eligible to opt in (Select “Opting in now” only if you are opting in first time) (bi) For other than Not opting, Continue to opt & Not eligible to opt in, please furnish Date of filing of form 10IE DD/MM/YYYY Acknowledgement number: (c) 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)] FORM ITR-3 INDIAN INCOME TAX RETURN (For individuals and HUFs having income from profits and gains of business or profession) (See rule 12) (Please refer instructions) Assessment Year 2 0 2 3 - 2 4 Part A-GEN GENERAL 259 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ci) 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) (cii) 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) (ciii) 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) (civ) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) (Tick)  Yes  No (d) If revised/Defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / / (e) If filed, in response to a notice u/s 139(9)/142(1)/148/153C 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) / / (f) 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]  You are a citizen of India, who left India, for the purpose of employment, as a member of the crew of an Indian ship and were in India for 182 days or more during the previous year and 365 days or more within the preceding 4 years [Explanation 1(a) of section (6)(1)(c)]  You are a citizen of India or a person of Indian origin and have come on a visit to India during the previous year and were in India for a) 182 days or more during the previous year and 365 days or more within the preceding 4 years; or b) 120 days or more during the previous year and 365 days or more within the preceding 4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)] 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)]  You are a citizen of India or person of Indian origin, who comes on a visit to India, having total income, other than the income from foreign sources, exceeding Rs. 15 lakh and have been in India for 120 days or more but less than 182 days during the previous year [section 6(6)(c)]  You are a citizen of India having total income, other than the income from foreign sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other country or territory by reason of your domicile or residence or any other criteria of similar nature [section 6(6)(d) rws 6(1A)] 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 (g) Do you want to claim the benefit under section 115H? (applicable in case of resident)  Yes  No (h) Are you governed by Portuguese Civil Code as per section 5A? Tick)   Yes  No (If “YES” please fill Schedule 5A) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 260 (i) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, 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 (j) 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) (k) Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following information Name of Firm PAN (l) Whether you have held unlisted equity shares at any time during the previous year? (Tick)   Yes  No If yes, please furnish following information in respect of equity shares Name of 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 acquisitio n 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (m) In case of non-resident, is there a permanent establishment (PE) in India? (Tick)   Yes  No (n) In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick)  Yes  No please provide details of (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to section 9(1)(i) (b) number of users in India as referred in Explanation 2A(b) to section 9(1)(i). (o) Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible foreign exchange?  Yes  No (p) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No 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  Yes  No a2i If No, whether during the year Total sales/turnover/gross receipts of business is between Rs. 1 crore and Rs. 10crores?  Yes  No, turnover does not exceed 1 crore  No , turnover exceeds 10 crores 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 & non-a/c payee cheque/DD, 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 and non-a/c payee cheque/DD 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 261 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 (i) (ii) (iii) Part A- BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2023 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 (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 (dii) If (di) is Yes, Whether the accounts have been audited u/s 92E?  Yes  No Date of furnishing the audit report? DD/MM/YY (diii) If liable to furnish other audit report, mention whether have you furnished such report. If yes, please provide the details as under: (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) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 262 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 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 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 moneybi 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 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 263 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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, 2023, 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 2022-23 (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 i Opening stock of raw-material i ii Opening stock of Work in progress ii [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 264 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 2022-23 (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 and Service Tax (CGST) iv v State Goods and Services Tax (SGST) V vi Integrated Goods and Services Tax (IGST) vi vii Union Territory Goods and Services Tax (UTGST) vii viii Any other duty, tax and cess viii 265 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 and Service Tax (CGST) 10vii viii State Goods and Services Tax (SGST) 10viii ix Integrated Goods and Services Tax (IGST) 10ix x Union Territory Goods and 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 - transferred to Profit and Loss account 12b Part A- P and L Profit and Loss Account for the financial year 2022-23 (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 (12+12b) 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 266 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 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 267 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 iv Cess 44iv v Central Goods and Service Tax (CGST) 44v vi State Goods and Services Tax (SGST) 44vi vii Integrated Goods and Services Tax (IGST) 44vii viii Union Territory Goods and 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 268 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 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 269 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 2022-23 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 Part A- OI Other Information (mandatory if liable for audit under section 44AB; for others, fill if applicable) OTHER INFOR 1 Method of accounting employed in the previous year (Tick)   mercantile  cash 2 Is there any change in method of accounting (Tick)   Yes  No [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 270 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 271 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 272 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 da Any sum payable 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 10d 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 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 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 273 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 and Service Tax (CGST) 12d e State Goods and Services Tax (SGST) 12e f Integrated Goods and Services Tax (IGST) 12f g Union Territory Goods and 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 sub-section (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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 274 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+1d+1e+1f) 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 d Income from retirement benefit account maintained in a notified country u/s 89A 1d e Income from retirement benefit account maintained in a country ‘other than notified country’ u/s 89A 1e f Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year 1f (Add multiple rows for Gross Salary in case of more than one employer) 2 Total Gross Salary (from all employers) 2 2a Income claimed for relief from taxation u/s 89A 2a 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 – 2a-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 Country 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(s) (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 275 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 Country 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(s) (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/ 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 realised 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 IN ES A From business or profession other than speculative business and specified business [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 276 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 and L) 1 2a Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss) [Sl.no.12b of Trading account + Sl.no 65iv of Schedule P and 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 or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH a Salaries 3a b House property 3b c Capital gains 3c d Other sources 3d di Dividend income 3di dii other than Dividend income 3dii e u/s 115BBF 3e f u/s 115BBG 3f g u/s 115BBH (net of Cost of Acquisition) 3g (Item No. A of Schedule VDA) 4a Profit or loss included in 1, which is referred to in section 44AD/44ADA/44AE/44B/44BB/44BBA/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 -3g– 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 or u/s 115BBH 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 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) 9 277 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortization debited to profit and loss account 11 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-DEP) 12i ii Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules) 12ii iii Total (12i + 12ii) 12iii 13 Profit or loss after adjustment for depreciation (10 +11 – 12iii) 13 14 Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6 s of PartA-OI) 14 15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7J of PartA-OI) 15 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of PartA- OI) 16 17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9F of PartA- OI) 17 18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (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 sections 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 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) 28 29 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year (8B of PartA-OI) 29 30 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10 h of PartA-OI) 30 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 278 31 Any other amount allowable as deduction 31 32 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) 32 33 Total (27+28+29+30+31+32) 33 34 Income (13+26-33) 34 35 Profits and gains of business or profession deemed to be under - i Section 44AD (61(ii) of schedule P&L) 35i ii Section 44ADA (62(ii) of schedule P&L) 35ii iii Section 44AE (63(ii) of schedule P&L) 35iii iv Section 44B 35iv v Section 44BB 35v vi Section 44BBA 35vi vii Section 44DA 35vii (item 4 of Form 3CE) viii Total (35i to 35vii) 35viii 36 Net profit or loss from business or profession other than speculative and specified business (34 + 35viii) 36 37 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 36) (If loss take the figure to 2i of item E) (37a+ 37b + 37c + 37d + 37e + 37f) A37 a Income chargeable under rule 7 37a b Deemed income chargeable under rule 7A 37b c Deemed income chargeable under rule 7B(1) 37c d Deemed income chargeable under rule 7B(1A) 37d e Deemed income chargeable under rule 8 37e f Income other than rules 7A, 7B and 8 (Item No. 36) 37f 38 Balance of income deemed to be from agriculture, after applying rules 7, 7A, 7B(1), 7B(1A) and rule 8 for the purpose of aggregation of income as per Finance Act [4b-(37a+37b+37c+37d+37e)] 38 B Computation of income from speculative business 39 Net profit or loss from speculative business as per profit or loss account (Item No. 2a) 39 40 Additions in accordance with sections 28 to 44DA 40 41 Deductions in accordance with sections 28 to 44DA 41 42 Income from speculative business (39+ 40 – 41) (if loss, take the figure to 6xvi of schedule CFL) B42 C Computation of income from specified business under section 35AD 43 Net profit or loss from specified business as per profit or loss account 43 44 Additions in accordance with sections 28 to 44DA 44 45 Deductions in accordance with sections 28 to 44DA (other than deduction under section, (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 45 46 Profit or loss from specified business (43 + 44 -45) 46 47 Deductions in accordance with section 35AD(1) 47 48 Income from Specified Business (46-47) (if loss, take the figure to 7xvi of schedule CFL) C48 49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C49 D D D Income chargeable under the head ‘Profits and gains from business or profession’ A37+B42+C48) 279 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] E Intra head set off of business loss of current year Sl. Type of Business income Income of current year (Fill this column only if figure is zero or positive) Business loss set off Business income remaining after set off (1) (2) (3) = (1) – (2) i Loss to be set off (Fill this row only if figure is negative) (A37) ii Income from speculative business (B42) iii Income from specified business (C48) iv 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 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 realisation 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 realisations 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) (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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 280 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) (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 assets on which full capital expenditure is allowable as deduction under any other section) SUMMARY OF 1 Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM -17i or 18i as applicable) 1a 281 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 Schedule ESR Expenditure on Scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) Sl No Expenditure of the nature Amount, if any, debited to profitAmount of deduction allowable Amount of deduction in excess of the [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 282 referred to in section (1) and loss account (2) (3) 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) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains () [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i 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, Country code, Zip code Pin code State NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a i Fair market value as per rule 11UAE(2) 2ai ii Fair market value as per rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aii b Net worth of the undertaking or division 2b (6(e) of Form 3CEA) 283 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] c Short-term capital gains from slump sale (2aiii-2b) A2c 3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(ii) 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 (bi + bii +biii) biv c Balance (3a – 3biv) 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 ii 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 (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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 284 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 (bi + bii + biii) biv c Balance (6aiii – biv) 6c d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of 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 unutilised capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?  Yes  No  Not applicable. If yes, then provide the details below Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilised in Capital gains account (X) Year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2019-20 54D/54G/54GA ii 2020-21 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 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 and 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 285 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] B Long-term capital gain (LTCG) (Sub-items, 6, 7, 8 and 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) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Cost of acquisition bi iia Cost of acquisition with indexation biia iib Total cost of improvement with indexation biib (a) Cost of improvement (b) Year of improvement (c) Cost of Improvement with indexation Add row iii Expenditure wholly and exclusively in connection with transfer biii iv Total (biia + biib+ 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, Country code, Zip code Pin code and state NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a i Fair market value as per Rule 11UAE(2) 2ai ii Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aii b Net worth of the undertaking or division 2b (6(e) of Form 3CEA) c Balance (2aiii – 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 section 54F (Specify details in item D below) 3d [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 286 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 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) 6c 7 For NON-RESIDENTS- from sale of, (i) unlisted securities as per section 112(1)(c), (ii) bonds or GDR as referred in sec. 115AC, (iii) securities by FII as referred to in section 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 ( t d ith t i d ti ) 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 287 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 biv iii Expenditure wholly and exclusively in connection with transfer bv iv Total (bi + bii+biii) bvi 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) B10e 11 Amount deemed to be long-term capital gains a Whether any amount of unutilised 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 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 unutilised in Capital gains account (X) Year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2019-20 54/54D/54F/54G/54GA ii 2020-21 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 Income-tax Act (B1e + B2e + B3e + B4e + B5f + B6c + B7e + B8f + B9c + B9f + B10e + B11 + B12 – B13a) B14 C1 Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below) C1 C2 Income from transfer of virtual digital assets (Item No. B of Schedule VDA) C2 C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 288 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 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 289 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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. No. 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 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. [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 290 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. 8 Capital gains on transfer of virtual digital asset taxable at the rate of 30% Enter value from item 17B of schedule SI, 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 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. N o. Share/ Unit Acquire d ISI N Co de Name of the Share/ Unit No. of Shares/ Units Sale- price per Share/ Unit Full value of considera tion -If shares are acquired on or before 31.01.201 8 (Total Sale Value) (4*5) - If shares are Acquired after 31st January 2018 – Please enter Full Value of Consider ation Cost of acquisi tion withou t indexat ion (higher of 8 or 9) Cost of acquisi tion If the long- term capital asset was acquire d before 01.02.2 018, - Lower of 6 and 11 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) Expendit ure wholly and exclusive ly in connectio n with transfer Total deducti ons (7+12) Balanc e (6- 13) - Item 5 (a) of LTCG Sched ule of ITR3 (Col . 1) (Col. 1a) (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 3 291 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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. Share/ Unit Acquire d ISIN Cod e Name of the Share/ Unit No. of Shares/U nits Sale- price per Share/ Unit Full value of considerat ion -If shares are acquired on or before 31.01.2018 (Total Sale Value) (4*5) - If shares are Acquired after 31st January 2018 – Please enter Full Value of Considera tion Cost of acquisiti on without indexati on (higher of 8 or 9) Cost of acquisit ion If the long- term capital asset was acquire d before 01.02.20 18, - Lower of 6 and 11 Fair Market Value per share/unit as on 31st January,2 018 Total Fair Marke t Value of capital asset as per section 55(2)(a c)- (4*10) Expenditur e wholly and exclusively in connection with transfer Total deducti ons (7+12) Balance (6-13) - Item 8 (a) of LTCG Schedule of ITR3 (Co l. 1) (Col. 1a) (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 VDA Income from transfer of virtual digital assets Sl. No. Date of Acquisition Date of Transfer Head under which income to be taxed (Business/Capital Gain) Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) Consideration Received Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 – Col. 5) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. A3g of Schedule BP) B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule CG) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 292 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 i Dividend income other than ii ai ii Dividend income u/s 2(22)(e) aii B Interest, Gross (bi + bii + biii + biv + bv + bvi + bvii + bviii + bix) 1B i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co-operative) Society/) bii iii From Income-tax Refund biii iv In the nature of Pass-through income/Loss biv v Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(11) bv vi Interest accrued on contributions to provident fund to the extent taxable as per Second proviso to section 10(11) bvi vii Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(12) bvii viii Interest accrued on contributions to provident fund to the extent taxable as per second proviso to section 10(12) bviii ix Others bix 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 Income from retirement benefit account maintained in a notified country u/s 89A 3 Income from retirement benefit account maintained in a country other than notified country u/s 89A 4 Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year Rows can be added as required 2 Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e + 2f related to Sl. No. 1) 2 293 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 dxx) 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 (1)- chargeable u/s 115A(1)(a)(iiaa)@5% 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 ix Income by way of interest on bonds purchased in foreign currency by non-residents - chargeable u/s 115AC dix x Income by way of dividend on GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC dx xi Income by way of dividends from GDRs purchased in foreign currency by residents - chargeable u/s 115ACA dxi xii 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) dxii xiii Income by way of interest received by an FII on bonds or Government securities referred to in section 194LD – chargeable as per proviso to section 115AD(1)(i) dxiii xiv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA dxiv xv Anonymous Donations in certain cases chargeable u/s 115BBC dxv [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 294 xvi Interest referred to in Proviso to section 194LC(1)-chargeable u/s 115A(1)(a)(iiaa)@4% dxvi xvii Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF dxvii xviii Income by way of transfer of carbon credits- chargeable u/s 115BBG dxviii xix Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) dxix xx Investment Income of a Non-Resident Indian - chargeable u/s 115E dxx 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.1ai,1b to 1d and 2 in which included Country name and 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, 2e & 2f) a(i) Expenses / Deductions other than entered in “C” (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 Interest expenditure on dividend u/s 57(1)(Available only if income offered in 1a) 3c ci Eligible Interest expenditure u/s 57(1) – computed value 3ci d Total 3d 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 5 5a Income claimed for relief from taxation u/s 89A 5a 6 Net Income from other sources chargeable at normal applicable rates (1 (after reducing income related to DTAA portion) – 3 + 4 + 5-5a) (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 295 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] d Profits chargeable to tax u/s 59 8d e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10xvi 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 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 2 Dividend Income referred in Sl. No. 1a(i) 3 Dividend Income u/s 115A(1)(a)(i) @ 20% (Including PTI Income) 4 Dividend Income u/s 115AC @ 10% (Including PTI Income) 5 Dividend Income u/s 115ACA (1)(a) @ 10% (Including PTI Income) 6 Dividend Income (other than units referred to in section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI Income) 7. Income from retirement benefit account maintained in a country specified u/s 89A but not claimed for relief from taxation u/s 89A 8 Dividend income chargeable at DTAA Rates 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 296 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 (A37 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) 297 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) 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) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 298 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 Short-term capital loss Long- term Capital loss Loss from owning and maintaining race horses Brought forward Business Loss Amount as adjusted on account of opting for taxation u/s 115BAC Brought forward Business Loss available for set off during the year 1 2 3 4 5a 5b 5c=5a-5b 6 7 8 9 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 2020-21 xii 2021-22 xiii 2022-23 xiv Total of earlier year losses b/f xv Adjustment of above losses in Schedule BFLA (2ii of Schedule BFLA) (2iii of Schedule BFLA) (2iv of Schedule BFLA) (2v of Schedule BFLA) (2xiv of Schedule BFLA) xvi 2023-24 (Current year losses to be carried forward) (2xviii of Schedule CYLA) (3xviii of Schedule CYLA) (B42 of Schedule BP, if –ve) (C48 of Schedule BP, if – ve) (2x+3x+4x+ 5x) of item E of Schedule CG) (( 6x+7x + 8x) of item E of Schedule CG) (8e of Schedule OS, if –ve) xvii Total loss Carried forward to future years Schedule UD Unabsorbed depreciation and allowance under section 35(4) Sl No Assessment Year Depreciation Allowance under section 35(4) Amount of brought forward unabsorbed depreciation Amount as adjusted on account of opting for taxation u/s 115BAC Amount of depreciation set- off against the current year income Balance carried forward to the next year Amount of brought forward unabsorbed allowance Amount of allowance set-off against the current year income Balance Carried forward to the next year (1) (2) (3) (3a) (4) (5) (6) (7) (8) i Current Assessment Year ii iii iv v Total (3xvi of BFLA) (4xvi of BFLA) 299 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 11-a. 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 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 done 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 done 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 300 Name and address of done 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 ARN (Donation Reference Number) Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation i ii Schedule 80GGA (applicable in the case of a partner of firm deriving only profit from the firm) 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 done 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)(iv) [Power] 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 Total deductions under section 80-IA (a1 + a2 ) b Schedule 80-IB Deductions under section 80-IB a Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] 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 the case of an undertaking developing and b1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) 301 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] building housing projects [Section 80-IB(10)] b2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) c Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] c1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) c2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) d Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] d1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) d2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) e Total deduction under section 80-IB (Total of a1 to d2) e 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 No. 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) b Deduction in respect of undertaking located in Himachal Pradesh b1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) b2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) c Deduction in respect of undertaking located in Uttaranchal c1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) c1 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) d Deduction in respect of undertaking located in North-East da Assam da1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) da2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) db Arunachal Pradesh db1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) db2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) dc Manipur dc1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) dc2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) dd Mizoram dd1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) dd2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) de Meghalaya de1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) de2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) df Nagaland df1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) df2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) dg Tripura dg1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) dg2 Undertaking no. 2 (30 of Form No. 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 1 Part B- Deduction in respect of certain payments [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 302 TOTAL DEDUCTIONS 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 o(i) 80GGC Total Deduction under Part B (total of a to o(i) ) 1 2 Part C- Deduction in respect of certain incomes p 80-IA (b of Schedule 80-IA) q 80-IAB r 80-IB (E of Schedule 80-IB) s 80-IBA t 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE) u 80JJA v 80JJAA [Sl.no. 5I(eiv) +5II of Annexure to Form 10DA] w 80QQB x 80RRB Total Deduction under Part C (total of p to w ) 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 a Adjusted Total Income u/s 115JC from units located in IFSC, if any 3a b Adjusted Total Income u/s 115JC from other Units (3-3a) 3b 4 Tax payable under section 115JC [(9% of (3a)+ 18.5% of (3b)] (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 2023-24 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2023-24 (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 utilised 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. Assessment Year AMT Credit AMT Credit Utilised Balance AMT Credit 303 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] No. (A) Gross (B1) Set-off in earlier assessment years (B2) Balance brought forward to the current assessment year (B3) = (B1) – (B2) during the Current Assessment Year (C) Carried Forward (D)= (B3) –(C) i 2013-14 ii 2014-15 iii 2015-16 iv 2016-17 v 2017-18 vi 2018-19 vii 2019-20 viii 2020-21 ix 2021-22 x 2022-23 xi Current AY (enter 1 -2, if 1>2 else enter 0) xii 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 SPECIAL RATES OF TAXATION 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 where STT paid)  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) 7a 115AC (Income by way of interest received by non-resident on bonds purchased in foreign currency)  10 (part of 2d of Schedule OS) 7b 115AC (Income by way of Dividend received by non-resident from GDR purchased in foreign currency)  10 (part of 2d 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 (5(x) of Schedule BFLA) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 304 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 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 (2b of Schedule OS) 17 115BBH (Income from transfer of virtual digital asset) A Income under head business or profession  30 (A3g of Schedule BP) B Income under head Capital Gain  30 (C2 of Schedule CG) 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 (2d of Schedule OS) 19 115BBG (Tax on income from transfer of carbon credits) A Income under head business or profession  10 (3f of Schedule BP) B Income under head other sources  10 (2d of Schedule OS) 20 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from Royalty)  10 (part of 2d 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%  15 (part of 5vi of Schedule BFLA) 23 Pass Through Income in the nature of Short-term Capital Gain chargeable @ 30%  30 (part of 5vii of Schedule BFLA) 24 Pass Through Income in the nature of Long-term Capital Gain chargeable @ 10% u/s. 112A  10 (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 10 (part of 5x of Schedule BFLA 26 Pass Through Income in the nature of Long-term Capital Gain chargeable @ 20%  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) 28 Any other income chargeable at special rate (Drop down to be provided in e-filing utility)  (2d 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 i Gross Agricultural receipts (other than income to be excluded under rules 7A, 7B or 8) i i Expenditure incurred on agriculture ii iii Unabsorbed agricultural loss of previous eight assessment years iii 305 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iv Agricultural income portion relating to rules 7, 7A, 7B(1), 7B(1A) and 8 (from Sl. No. 38 of Sch. BP) iv v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) 2 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) 3 Other exempt income (including exempt income of minor child) (please specify) 3 4 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 4 5 Pass through income not chargeable to tax (Schedule PTI) 5 6 Total (1+2+3+4+5) 6 Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB PASS THROUGH INCOME Sl. No. Investment 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 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 a1 Section 111A b Long-term b1 Section 112A B2 Sections other than 112A iii Other Sources a Dividend b Others iv Income claimed to be exempt A u/s 10(23FBB) B u/s ………….. C u/s ………… 2. i House property ii Capital Gains A Short-term a1 Section 111A [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 306 B Long-term b1 Section 112A b2 Sections other than 112A iii Other Sources 1 Dividend 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) as per the schedule provided in e-filing utility TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) 1 Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) 2 a Additional Income tax payable @ 18% on above b Surcharge @ 12% on “a” c Health & Education cess on ( a + b) d Total Additional tax payable ( a + b + c) 3 Taxes paid 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 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 307 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 calendar year ending as on 31st day of December 2022 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 calendar year ending as on 31st day of December 2022 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 calendar year ending as on 31st day of December 2022 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 308 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 calendar year ending as on 31st day of December 2022 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 calendar year ending as on 31st day of December 2022 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 calendar year ending as on 31st day of December 2022 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 calendar year ending as on 31st day of December 2022 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 calendar year ending as on 31st day of December 2022and 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) 309 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (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 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 Whether books of accounts of spouse is audited u/s 44AB? or Whether your spouse is a partner of a firm whose accounts are required to be audited u/s 44AB under this Act? Yes/No Whether books of accounts of spouse is audited u/s 92E? or Whether your spouse is a partner of a firm whose accounts are required to be audited u/s 92E under this Act? Yes/No 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 310 (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) (ii) D Liabilities in relation to Assets at (A + B + C) 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 Schedule : Tax deferred on ESOP Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC DETAILS Sl. No. Assessment Year Amount of Tax deferred brought forward from earlier AY Has any of the following events occurred during the previous year relevant to current assessment year Balance amount of tax deferred to be carried forward to be next Assessment years Col (3)-(7) Such specified security or sweat equity shares were sold (i)Fully (ii)Partly (iii)Not sold Specify the date and amount of tax attributed to such sale out of Col 3 (Details to be provided as per utility) Ceased to be the employee of the employer who allotted or transferred such specified security or sweat equity share? o Yes o No If yes, specify date Forty-eight months have expired from the end of the relevant assessment year in which specified security or sweat equity shares referred to in the said *clause were allotted. If yes, specify date Amount of tax payable in the current Assessment Year (to be populated from col. (3) or (4) as the case maybe) (1) (2) (3) (4) (5) (6) (7) (8) 1 2021-22 Sl. No. 8 of Schedule ESOP for last year (To be enabled from AY 2026-27 ) (Payment to be made in FY 2025-26) 311 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 2 2022-23 Sl. No. 8 of Schedule ESOP for last year 3 2023-24 PART-B Part B – TI Computation of total income TOTAL INCOME 1 Salaries (6 of 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 (A37 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 & 3g of Schedule BP) 3iv v Total (3i + 3ii + 3iii + 3iv) (enter nil if 3v is a loss) 3v 4 Capital gains a Short-term i Short-term chargeable @ 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 Sum of Short-term/Long-term capital gains (4av+4biv) (enter nil if loss) 4c d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 4d e Total capital gains (4c + 4d) 4e 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 312 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 +4e +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 b Part-C of Chapter VI-A [(2 of Schedule VI-A] 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 (2v 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 xvi 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 Surcharge computed before marginal relief Surcharge after marginal relief i @ 25% of 17(ii) of Schedule SI 2gi ia ii @10% or 15%, as applicable (Refer Instructions) 2gii iia iii On [(2f) – 17(ii) of Schedule SI- tax on income referred in 2G(ii)above )]] 2giii iv Total (ia + iia) 2giv H Health and Education Cess @ 4% on (2F + 2Giii) 2H I Gross tax liability (2F+ 2Giv + 2H) 2I 3 Gross tax payable (higher of 1d and 2I) (3a+3b) 3 3a Tax on income without including income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC ( Schedule Salary) (3-3b) 3a 3b Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC 3b 313 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 3c Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule Tax deferred on ESOP) 3c 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 (3a +3c - 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(i) 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 B A 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: [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 314 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 and 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 No. 16 A issued or Form No. 16B/16C /16D/16E furnished by Deductor(s) ] 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 2022-23) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year, not applicable if TDS is deducted u/s 194N) Corresponding Receipt/withdrawals 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 D Details of Tax Collected at Source (TCS) [As per Form No. 27D issued by the Collector(s)] TCS Sl. No. TCS credit relating to self /other person [spouse as per section 5A/ other person as Tax Deduction and Tax Collection Account Number of the Collector PAN of other Person (if TCS credit related to Unclaimed TCS brought forward (b/f) TCS of the current fin. Year TCS credit being claimed this Year TCS credit being carried forward Fin. Year in Amount b/f Collected in own Collected in 315 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] per rule 37i(1)] other person) which collected hands the hands of spouse as per section 5A or any other person as per rule 37i(1) (if applicable) Claimed in own hands Claimed in the hands of spouse as per section 5A or any other person as per rule 37i(1) (if applicable) (1) 2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (7)(ii) (8) TCS PAN i NOTE ► Please enter total of column (7)(i) 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 Place Sign here  [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 316 FORM SUGAM (ITR-4) 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 or if income-tax is deferred on ESOP or has agricultural income more than Rs.5000] (Please refer instructions for eligibility) Assessment Year 2 0 2 3 - 2 4 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) E-mail Address-1 (self) E-mail Address -2 (A19) Nature of employment -  Central Govt.  State Govt.  Public Sector Undertaking  Pensioners-CG  Pensioners-SG  Pensioners-PSU  Pensioners- Others  Others  Not Applicable (e.g. Family Pension etc.) (A20) (a) 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 (b) Or Filed in response to notice u/s  139(9)  142(1)  148  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)/148/153C or order u/s 119(2)(b)- enter Unique Number/ Document Identification Number (DIN) & Date of such Notice or Order / / (A23) a. Have you ever opted for new tax regime u/s 115BAC in earlier years ?  Yes  No ( If Yes is selected, please furnish the AY in which said option is exercised along with date of filing and Acknowledgement number of form 10-IE) b. Have you ever opted out of section 115BAC in earlier years?  Yes  No ( If Yes is selected, please furnish the AY in which said option is opted out along with date of filing and Acknowledgement number of form 10-IE) c. Option for current assessment year  Opting in now Not opting  Continue to opt  Opt out  Not eligible to opt in (Select “Opting in now” only if you are opting in first time) For other than not opting & continue to opt & not eligible to opt in, please furnish date of filing of form 10-IE & Acknowledgment number (A24) 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) - (Tick)  Yes  No If yes, please furnish following information as provided in e-filing utility [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)] (i) 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) 317 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) 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) (iii) 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) (iv) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) (Tick)  Yes  No (A25) 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 and Profession (NOTE-Enter value from E8 of Schedule BP) B1 B2 i Gross Salary (ia+ib+ic+id+ie)_ 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 d Income from retirement benefit account maintained in a notified country u/s 89A (country drop down will be provided in e-filing utility) id e Income from retirement benefit account maintained in a country other than notified country u/s 89A ie 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 iia Less: Income claimed for relief from taxation u/s 89A iia iii Net Salary (i – ii-iia) 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  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 -3/5. B3 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 318 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 B4 Income from Other Sources drop down like interest from saving account, deposit etc. to be provided in e-filing utility specifying nature of income and in case of dividend and Income from retirement benefit account maintained in a notified country u/s 89A, please mention quarterly breakup for allowing applicable relief from section 234C NOTE- Fill “Sch TDS2” if applicable. B4 Less: Deduction u/s 57(iia) (in case of family pension only) Less: Income claimed for relief from taxation u/s 89A 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) 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 319 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 accounts 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, [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 320 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 FINANCIAL PARTICULARS OF THE BUSINESS Note—For E11 to E25 furnish the information as on 31st day of March, 2022 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 321 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 No. 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 TDS-1 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 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 SCHEDULE TDS-2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form No. 16 A issued or Form No. 16C or Form No. 16D 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, not applicable if TDS is deducted u/s 194N) Corresponding Receipt/ withdrawals 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 322 FORM No. ITR-5 INDIAN INCOME TAX RETURN [For persons other than- (i) individual, (ii) HUF, (iii) company and (iv) person filing Form ITR-7] (See rule 12) (Please refer instructions) Assessment Year 2 0 2 3 - 2 4 Part A-GEN GENERAL PERSONAL INFORMATION (A1) Name (A2) PAN (A3) Is there any change in the name? If yes, please furnish the old name (A4) Limited Liability Partnership Identification Number (LLPIN) issued by MCA, if applicable (A7) Flat/Door/Block No (A8) Name of Premises/Building/Village (A5) Date of formation (DDMMYYYY) (A6) Date of commencement of business (DD(/MM/YYYY) (A9) Road/Street/Post Office (A10) 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),  (A11) Town/City/District (A12) State (A13) Pin code/Zip code (A14) Country (A15) Office Phone Number with STD code/ Mobile No. 1 (A16) Mobile No. 2 (A17) E-mail Address -1 (A18) E-mail Address -2 FILING STATUS A19(i (ai) 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. (aii) Or Filed in response to notice u/s  139(9),  142(1),  148,  153C (aiii) Whether you are a business trust?  Yes  No (aiv) Whether you are an 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)/148/153C 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) / / (di) Have you opted for tax regime u/s 115BAD?  Yes  No If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of Form 10-IF and acknowledgment number. (dii) If “No”, Option for current assessment year Not opting opting it now If “opting it now”, please furnish Date of filing of form 10-IF DD/MM/YYYY Acknowledgement number: 323 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (e) Residential Status (Tick)   Resident  Non-Resident (f) Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick)   Yes  No (g) Whether you are recognised as start up by DPIIT  Yes  No (h) If yes, please provide start up recognition number allotted by the DPIIT (i) Whether certificate from inter-ministerial board for certification is received?  Yes  No (j) If yes, please provide the certification number (k) In the case of non-resident, is there a permanent establishment (PE) in India (Tick)   Yes  No (l) In the case of non-resident, is there a significant economic presence (SEP) in India as defined in Explanation (2A) to section 9(1) (Tick)   Yes  No If yes, please provide details of (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to section 9(1)(i) (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i) (m) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. (n) 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 (o) Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following information Name of Firm PAN (p) 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 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 is between Rs.1 crore and Rs.10 crores? (Tick)   Yes  No turnover does not exceed 1 crore  turnover exceeds 10 crores 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, & non-a/c payee cheque/DD does not exceed five per cent of the said amount? (Tick)   Yes  No [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 324 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. & non-a/c payee cheque/DD 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 dii If (di) is Yes, whether the accounts have been audited u/s 92E?  Yes  No Date of furnishing audit report? DD/MM/YYYY diii If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details as under) (Please see Instructions) 92 Sl. No. Section Code Date (DD/MM/YYYY) PARTNERS/ MEMBERS/TRUST INFORMATION 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 details in respect of admitted / retired partners. Sl. Name of the Partner/member Admitte d/Retire d PAN Date of admission/reti rement Remuneration paid / payable in case of retiring partner (in the case of a firm) 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 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, 2023 or date of dissolution 325 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] S.N o Name and Address Percentage of share (if determinate) PA N 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 Remuneratio n 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.N o. 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, 2023 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 326 A From Banks iiA B From others iiB C Total ( iiA + iiB) iiC iii Total secured loans (ai + iiC) aiii b Unsecured loans (including deposits) i Foreign Currency Loans bi ii Rupee Loans A From Banks iiA B From persons specified in section 40A(2)(b) 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) 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 327 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 328 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 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, 2023, 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 2022-23 (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) 3 329 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Part A-Trading Account Trading Account for the financial year 2022-23 (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 i Union Excise duties i ii Service tax ii iii VAT/ Sales tax iii iv Central Goods and Service Tax (CGST) iv v State Goods and Services Tax (SGST) v vi Integrated Goods and Services Tax (IGST) vi vii Union Territory Goods and 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 and Service Tax (CGST) 10vii viii State Goods and Services Tax (SGST) 10viii ix Integrated Goods and Services Tax (IGST) 10ix [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 330 x Union Territory Goods and 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 - transferred to Profit and Loss account 12b Part A-P and L Profit and Loss Account for the financial year 2022-23 (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 (12+12b) 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) 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 331 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 332 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 and Service Tax (CGST) 44v vi State Goods and Services Tax (SGST) 44vi vii Integrated Goods and Services Tax (IGST) 44vii viii Union Territory Goods and 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 to 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 PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS 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 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) 61 333 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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. [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 334 NO ACCOUNT CASE 65 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnish the following information for previous year 2022-23 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 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 335 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 Employees’ State Insurance Act, 1948 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 recognised Provident Fund) i deployed in India i [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 336 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 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 337 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 da Any sum payable 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 10d 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 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 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 338 c VAT/sales tax 12c d Central Goods and Service Tax (CGST) 12d e State Goods and Services Tax (SGST) 12e f Integrated Goods and Services Tax (IGST) 12f g Union Territory Goods and 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 sub-section (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 339 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 Country 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]  Let out  Deemed let out Name(s) of Tenant(s) (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 Country 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 Name(s) of Tenant(s) (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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 340 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. 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 and 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 or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH a House property 3a b Capital gains 3b c Other sources 3c ci Dividend income 3ci cii Other than dividend income 3cii d u/s 115BBF 3d e u/s 115BBG 3e f u/s 115BBH (net of Cost of Acquisition, if any) 3f (Item No. A of Schedule VDA) 4a Profit or loss included in 1, which is referred to in section 44AD/ 44ADA/ 44AE/ 44B/ 44BB/ 44BBA / 44DA/ First schedule of Income- tax Act(other than profit from life insurance business referred to in section 115B) (Dropdown to be provided) 4a 4b Profit and gains from life insurance business referred to in section 115B 4b 4c Profit from activities covered under rules 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided) 4c 341 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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-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 (9g 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 342 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 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 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) 28 29 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of Part A-OI) 29 30 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year(10h of Part A-OI) 30 31 Any other amount allowable as deduction 31 32 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) 32 33 Total (27+28+29+30+31+32) 33 34 Income (13+26-33) 34 35 Profits and gains of business or profession deemed to be under - i Section 44AD [62(ii) of schedule] 35i ii Section 44ADA [63(ii) of schedule] 35ii iii Section 44AE [64(iv) of schedule] 35iii iv Section 44B 35iv v Section 44BB 35v vi Section 44BBA 35vi vii Section 44DA 35 vii (item 4 of Form 3CE) viii First Schedule of Income-tax Act (other than 115B) 35viii ix Total (35i to 35viii) 35 ix 36 Net profit or loss from business or profession other than speculative and specified business (34 + 35 ix) 36 37 Net Profit or loss from business or profession other than speculative business and specified business after applying rules 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+ 37b + 37c + 37d + 37e + 37f) A37 343 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] a Income chargeable under rule 7 37a b Deemed income chargeable under rule 7A 37b c Deemed income chargeable under rule 7B(1) 37c d Deemed income chargeable under rule 7B(1A) 37d e Deemed income chargeable under rule 8 37e f Income other than rules 7A, 7B and rule 8 (Item No. 36) 37f 38 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-(37a+37b+37c+37d+37e)] 38 B Computation of income from speculative business 39 Net profit or loss from speculative business as per profit or loss account 39 40 Additions in accordance with section 28 to 44DB 40 41 Deductions in accordance with section 28 to 44DB 41 42 Income from speculative business (if loss, take the figure to 6xvi of schedule CFL) B42 C Computation of income from specified business under section 35AD 43 Net profit or loss from specified business as per profit or loss account 43 44 Additions in accordance with section 28 to 44DB 44 45 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) 45 46 Profit or loss from specified business 43+44-45) 46 47 Deductions in accordance with section 35AD(1) 47 48 Income from Specified Business (46-47) (if loss, take the figure to 7xv i of schedule CFL) 48 49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C49 D Income chargeable under the head ‘Profits and gains from business or profession’ (A37+B42+C48) D E Intra-head set off of business loss of current year Sl. Type of Business income Income of current year (Fill this column only if figure is zero or positive) Business loss set off Business income remaining after set off (1) (2) (3) = (1) – (2) i Loss to be set off (Fill this row only if figure is negative) (A37) ii Income from speculative business (B42) iii Income from specified business (C48) iv Income from life insurance business under section 115B (4b) v Total loss set off (ii + iii+iv ) v Loss remaining after set off (i – v) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 344 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 realisation 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 15 Total depreciation* (10+11+12+13+14) 16 Depreciation disallowed under section 38(2) (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) 345 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) (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 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 346 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 Amount, if any, debited to profit and loss account Amount of deduction allowable Amount of deduction in excess of the amount debited to profit and loss account (1) (2) (3) (4) = (3) – (2) i 35(1)(i) ii 35(1)(ii) iii 35(1)(iia) iv 35(1)(iii) v 35(1)(iv) 347 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB bi ii Cost of acquisition without indexation bii iii Cost of Improvement without indexation biii iv Expenditure wholly and exclusively in connection with transfer biv v Total (bi + bii + biii+biv) Bv c Balance (aiii – bv) 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, Country code, ZIP code Pin code State NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale A i Fair market value as per rule 11UAE(2) 2ai ii Fair market value as per rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aiii B Net worth of the under taking or division 2b C Short-term capital gains from slump sale (2Aiii-2B) A2c 3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) a Full value of consideration 3a b Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition without indexation Bii iii Cost of Improvement without indexation Biii iv Expenditure wholly and exclusively in connection with transfer biv v Total (i + ii + iii+iv) bv c Balance (3a – bv) 3c d Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 3d e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) A3e [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 348 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 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition without indexation Bii Iii Cost of improvement without indexation Biii iv Expenditure wholly and exclusively in connection with transfer Biv v Total (i + ii + iii+iv ) Bv c Balance (5aiii – bv) 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 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB bi ii Cost of acquisition without indexation Bii iii Cost of Improvement without indexation Biii iv Expenditure wholly and exclusively in connection with transfer biv v Total (i + ii + iii+iv) bv C Balance (6aiii – bv) 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 unutilised 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 349 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Sl. Previous year in which asset transferre d Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilised in Capital gains account (X) Year in which asset acquired/constr ucted Amount 349tilized out of Capital Gains account i 2019-20 54D/54G/54GA b Amount deemed to be Short-term capital gains u/s 54D/54G/54GA, other than at ‘a’ c Amount deemed to be Short-term capital gains as per section 45(4) read with section 9B of the Act 7c Sl. NO. 4b of form 5c Amount deemed to be Short-term capital gains (Xi + b+c) 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 Applica ble 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) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition bii iia Cost of acquisition with indexation biia iib Total cost of improvement with indexation biib (a) Cost of Improvement (b) Year of Improvement (c ) Cost of Improvement with Indexation Add Row iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi+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, Country code, ZIP code Pin code State [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 350 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 i Fair market value as per rule 11UAE(2) 2ai ii Fair market value as per rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aiii b Net worth of the under taking or division 2b c Balance (2aiii – 2b) 2c d Deduction u/s 54EC 2d e Long-term capital gains from slump sale (2c-2d) B2e 3 From sale of bonds or debenture (other than capital indexed bonds issued by Government) a Full value of consideration 3a b Deductions under section 48 i Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB bi ii Cost of acquisition without indexation bii iii Cost of improvement without indexation biii iv Expenditure wholly and exclusively in connection with transfer Biv v Total (bi + bii +biii+biv) bv c LTCG on bonds or debenture – (3a-bv) 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 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB bi Ii Cost of acquisition without indexation bii iii Cost of improvement without indexation biii iv Expenditure wholly and exclusively in connection with transfer Biiv v Total (bi + bii +biii+biv) bv c Long-Term Capital Gains on assets at B4 (4a – bv) 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 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 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Rules bi ii Cost of acquisition without indexation bii iii Cost of improvement without indexation biii iv Expenditure wholly and exclusively in connection with transfer biiv v Total (bi + bii +biii+biv) bv c Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii-bv) 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 (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 351 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB bi ii Cost of acquisition with indexation bii iii Cost of improvement with indexation biii iiv Expenditure wholly and exclusively in connection with transfer biiv v Total (bi + bii +biii+biv) bv c Balance (aiii – bv) 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 unutilised 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 S.no Previous year in which asset transferred Section under which deduction claimed in New asset acquired/constructed Amount not used for new asset or remained unutilised in Capital gains account (X) Year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2019-20 54D//54G/54GA b Amount deemed to be long-term capital gains, other than at ‘a’ c Amount deemed to be Long-term capital gains as per Section 45(4) read with Section 9B of the Act 10c Sl. NO. 4b of form 5c Amount deemed to be long-term capital gains (Xi + b+c) 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 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 Applica ble 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] B13 C1 Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below) C1 C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C2 C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3 D Information about deduction claimed against 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 (not exceeding fifty lakh rupees) bii iii Date of investment biii dd/mm/yyyy [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 352 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 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) 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 capit al 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 capit al gain 10% (B4c*+ B5*+ B7c*+ B8*+ B9e* B11a1*+B11a2* ) 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 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. 353 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 8 Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 17B of schedule SI, if any 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. Share/U nit acquired ISI N Co de Name of the Share/ Unit No. of Shares/U nits Sale- price per Share/ Unit Full Value of Considera tion- if shares are acquired on or before 31.01.2018 (Total Sale Value) (4*5) -If Shares are acquired after 31st day of January, 2018 - please enter full value of considerat ion Cost of acquisit ion without indexat ion Higher of 8 and 9 Cost of acquisit ion If the Long- term capital asset was acquir ed before 1st day of Februa ry, 2018, Lower of 6 and 11 Fair Marke t Value per share/ unit as on 31st day of Januar y, 2018 Total Fair Marke t Value of capital asset as per section 55(2)( ac)- (4*10) Expenditur e wholly and exclusively in connection with transfer Total deductio ns (7+12) Balanc e (6-13) Item 5 of LTCG Schedu le of ITR5 (Col. 1) (Col. 1a) (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 3 4 Add Rows Total 115AD(1)(b)(iii) proviso For NON-RESIDENTS - From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A Sl. No. Share/u nit acquired ISIN Cod e Nam e of the Shar e/ Unit No. of Share s/ Units Sale- price per Share / Unit Full Value of Considerati on -if shares are acquired on or before 31st day of January, 2018 (Total Sale Value) (4*5) -If shares are acquired after 31.01.2018- Please enter full of considerati on Cost of acquisiti on without indexatio n Higher of 8 and 9 Cost of acquisiti on If the Long- term capital asset was acquire d before 1st day of Februar y, 2018, Lower of 6 and 11 Fair Market Value per share/u nit as on 31st day of January , 2018 Total Fair Market Value of capital asset as per section 55(2)(ac) - (4*10) Expenditu re wholly and exclusivel y in connectio n with transfer Total deductio ns (7+12) Balanc e (6-13) Item 8 of LTCG Schedu le of ITR5 (Co l. 1) (Col. 1a) (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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 354 4 Add Rows Total Schedule VDA Income from transfer of virtual digital assets Sl. No. Date of Acquisition Date of Transfer Head under which income to be taxed (Business/Capital Gain) Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) Consideration Received Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 – Col. 5) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. 3f of Schedule BP) B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule CG) Schedule OS Income from other sources OTHER SOURCES 1 Gross Income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1 a Dividends, Gross (ai + aii) 1a i Dividend income other than (ii) ai ii Dividend income u/s 2(22)(e) aii 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 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 355 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 (i) Cash credits u/s 68 bi ii (ii) Unexplained investments u/s 69 bii iii (iii) Unexplained money etc. u/s 69A biii iv (iv) Undisclosed investments etc. u/s 69B nvestments etc. u/s 69B biv v (v) Unexplained expenditure etc. u/s 69C bv vi (vi) Amount borrowed or repaid on hundi u/s 69D bvi c Any other income chargeable at special rate (total of ci to cxxii) 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(1) - chargeable u/s 115A(1)(a)(iiaa) @ 5% civ v Interest referred to in Proviso to section 194LC(1)- chargeable u/s 115A(1)(a)(iiaa)@4% cv vi Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) cvi vii Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) cvii viii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) cviii ix Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b) (A) & 115A(1)(b)(B) cix x Income by way of interest from bonds purchased in foreign currency by non-residents - chargeable u/s 115AC cx xi Income by way of dividend from GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC cxi xii 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) cxii xiii Income by way of interest received by an FII on bonds or Government securities referred to in section 194LD – chargeable as per proviso to section 115AD(1)(i) cxiii xiv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA cxiv [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 356 xv Anonymous Donations in certain cases chargeable u/s 115BBC 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 cxviii xix 115AB(1)(a) - Income in respect of units - off - shore fund cxix xx Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxx xxi Income being dividend received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxxi xxii Income (other than dividend) received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxxii 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 income Item No.1ai, 1b to 1d to No.2a to 2d in which included Country name and 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, 2c, 2d and 2e) A Expenses / Deductions other than “C” 3a B Depreciation (available only if income offered in 1c) 3b C Interest expenditure on dividend u/s 57(i) (available only if income offered in 1a) 3c CiEligible Interest expenditure u/s 57(i) – computed value 3ci d Total 3d 4 Amounts not deductible u/s 58 4 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 357 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 10 xvi 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 15/3From 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 2 Dividend Income referred in Sl. No 1a(i) 3 Dividend Income u/s 115A(1)(a)(i) @ 20% (Including PTI Income) 4 Dividend Income u/s 115AC @ 10% (Including PTI Income) 5 Dividend Income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including PTI Income) 6 Dividend Income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income) 7 Dividend income chargeable at DTAA Rates Schedule CYLA Details of Income after Set off of current year losses CURRENT YEAR LOSS ADJUSTMENT Sl.No Head/ Source of Income Income of current year (Fill this column only if income is zero or positive) House property loss of the current year set off Business 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 358 i Loss to be set off (Fill this row only, if computed figure is negative) (4of Schedule –HP) (2v of item E of Schedule BP) (6 of Schedule-OS) ii House property (4of Schedule HP) iii Business (excluding Income from life insurance business u/s 115B, speculation income and income from specified business) (A37 of Schedule BP) iv Income from life insurance business u/s 115B (3iv of item E of Sch. BP) v Speculation income (3ii of item E of Sch. BP) vi Specified business income u/s 35AD (3iii of item E of Sch. BP) vii Short-term capital gain taxable @ 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 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) 359 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) 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/Y YYY) House propert y loss Loss from business other than loss from speculative business and specified business Loss from speculativ e business Loss from specified business Loss from life insuranc e business u/s 115B Short- term capital loss Long-term Capital loss Loss from owning and maintaini ng race horses Brought forward business loss Amount as adjusted on account of opting for taxation under section 115BAD Brought forward Business loss available for set off during the year 1 2 3 4 5a 5b 5c=5a-5b 6 7 8 8 9 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 2020-21 xii 2021-22 xiii 2022-23 xiv Total of earlier year losses b/f xv Adjustment of above losses in Schedule BFLA (2i of Schedul e BFLA) (2ii of Schedule BFLA) (2iv of Schedule BFLA) (2v of Schedule BFLA) (2iii of schedule BFLA) (2xiii of Schedule BFLA) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 360 xvi 2023-24 (Current year losses) (2xvii of Schedul e CYLA (3xvii of Schedule CYLA) (B42 of Schedule BP, if –ve) (C48 of Schedule BP, if –ve) (A4b of Schedule BP, if –ve (2x+3x+4x +5x) of item E of Schedule CG) (6x+7x+8x) of item E of Schedule CG) (8e of Schedule OS, if –ve) xvii Current year loss distributed among the unit-holder (Applicable for Investment fund only) xviii Current year losses to be carried forward (xvi- xvii) xix Total loss Carried forward to future years (xiv-xv+xviii) Schedule UD Unabsorbed depreciation and allowance under section 35(4) Sl No Assessment Year Depreciation Allowance under section 35(4) Amount of brought forward unabsorbed depreciation Amount as adjusted on account of opting for taxation under section 115BAD Amount of depreciation set-off against the current year income Balance carried forward to the next year Amount of brought forward unabsorbed allowance Amount of allowance set- off against the current year income Balance Carried forward to the next year (1) (2) (3) 3(a) (4) (5) (6) (7) (8) i Current Assessment Year ii iii iv v Total (3xvi of BFLA) (4xvi of BFLA) Schedule ICDS Effect of 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) 361 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (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 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 ARN (Donation Reference Number) 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) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 362 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 No. 10CCB of the undertaking) a2 Undertaking no. 2 (item 30 of Form No. 10CCB of the undertaking) b Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power] b1 Undertaking no. 1 (item 30 of Form No. 10CCB of the undertaking) b2 Undertaking no. 2 (item 30 of Form No. 10CCB of the undertaking) c Total deductions under section 80-IA (a1 + a2 + b1 + b2) c 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 No. 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) b Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] b1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) b2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) c Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] c1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) c2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) d Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] d1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) d2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) e Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] e1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) e2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) f Total deduction under section 80-IB (Total of a1 to e2) f 363 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 No. 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) b Deduction in respect of undertaking located in Himachal Pradesh b1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) b2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) c Deduction in respect of undertaking located in Uttaranchal c1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) c1 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) d Deduction in respect of undertaking located in North-East da Assam da1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) da2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) db Arunachal Pradesh db1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) db2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) dc Manipur dc1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) dc2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) dd Mizoram dd1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) dd2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) de Meghalaya de1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) de2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) df Nagaland df1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) df2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) dg Tripura dg1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) dg2 Undertaking no. 2 (30 of Form No. 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 Nature of Business Code 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, live-stocks 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 engaged in supplying Milk, oilseeds, fruits or vegetables raised or grown by its members to Federal cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables/Government or local authority/Government Company / corporation established by or under a Central, State or Provincial Act 9 Sec.80P(2)(c)(i)Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b) 10 Sec.80P(2)(c)(ii)Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 364 11 Sec.80P(2)(d)Interest/Dividend from Investment in other co-operative society 12 Sec.80P(2)(e)Income from Letting of godowns/ warehouses for storage, processing / facilitating the marketing of commodities 13 Sec.80P(2)(f)Others 14 Total Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUCTIONS 1 Part B- Deduction in respect of certain payments a 80G b 80GGA c 80GGC Total Deduction under Part B (a + b + c) 1 2 Part C- Deduction in respect of certain incomes d 80-IA (c of Schedule 80-IA) e 80-IAB f 80-IAC g 80-IB (f of Schedule 80-IB) h 80-IBA i 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE) j 80JJA k 80JJAA [Sl.no. 5I(eiv) +5II of Annexure to Form 10DA] 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 a Adjusted Total Income u/s 115JC from units located in IFSC, if any b Adjusted Total Income u/s 115JC from other Units (3-3a) 4 Tax payable under section 115JC(1) [(9% of (3a)+ 18.5% or 15% of (3b) as applicable ])] (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 2023-24 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2023-24 (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 utilised 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 Balance AMT Credit Carried Forward 365 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (C) (D)= (B3) –(C) Gross (B1) Set-off in earlier assessment years (B2) Balance brought forward to the current assessment year (B3) = (B1) – (B2) i 2011-12 ii 2012-13 iii 2013-14 iv 2014-15 v 2015-16 vi 2016-17 vii 2017-18 viii 2018-19 ix 2019-20 x 2020-21 xi 2021-22 xii 2022-23 xiii Current AY (enter 1 -2, if 1>2 else enter 0) xiv 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 SI 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 or units on which STT is paid)  10 (5x of Schedule BFLA) 10 STCG chargeable at special rates in India as per DTAA  (part of 5ix of Schedule BFLA) 11 LTCG Chargeable at special rates in India as per DTAA  (part of 5xii of Schedule BFLA) 12 115B (Profits and gains of life insurance business)  12.50 (5iii of Schedule BFLA) 12a 115AC (Income by way of interest received by a non-resident from bonds purchased in foreign currency)  10 (part of 2cx of Schedule OS) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 366 12b 115AC (Income by way of dividend received by non-resident from GDR purchased in foreign currency)  10 (part of 2cxiof Schedule OS) 13 115BB (Winnings from lotteries, puzzles, races, games etc.)  30 (2a of Schedule OS) 14 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 (2b of Schedule OS) 15 115BBF (Income from patent) a Income under head business or profession  10 (3d of Schedule BP) b Income under head other sources  10 (2cxv of Schedule OS) 16 115BBG (Income from transfer of carbon credits) a Income under head business or profession  10 (7e of Schedule BP) b Income under head other sources  10 (2cxvi of Schedule OS) 17 115BBH (Income from transfer of Virtual Digital Asset) a. Income under head business or profession  30 3f of Schedule BP b. Income under head Capital Gain  30 (C2 of Schedule CG) 18 115A(1)(b) (A) & 115A(1)(b)(B) (Income of a non-resident from Royalty)  10 (part of 2cviii of Schedule OS) 19 Income from other sources chargeable at special rates in India as per DTAA  (part of 2e of Schedule OS) 20 Pass Through Income in the nature of Short-term Capital Gain chargeable @ 15% u  15 (part of 5vi of Schedule BFLA) 21 Pass Through Income in the nature of Short-term Capital Gain chargeable @ 30%  30 (part of 5vii of Schedule BFLA) 22 Pass Through Income in the nature of Long-term Capital Gain chargeable @ 10%  10 (part of 5x of Schedule BFLA) 23 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) 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 income from other source chargeable at special rates  (2d of Schedule OS) 26 Any other income chargeable at special rate (Please choose from dropdown menu)  (part of 2c 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 Sharein 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 INCOME5 1 Interest income 1 2 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i ii Expenditure incurred on agriculture ii 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. 38 of Sch. BP) iv 367 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) 2 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) 3 Other exempt income (please specify) (3a+3b) 3 a Income u/s 10(23FB) or 10(23FBA) or 10 (23FC) or 10(23FCA) or 10(23FE) or 10(23FF) or 10(4D) (Please provide details of Acknowledgement Number and Date of Form Filed if 10(23FF) and 10(4D) is claimed) ) Add row option and drop down to be provided in utility for each section separately 3a b Any other Income (Specify nature) – Add row option with free text to enter the nature of income to be provided in utility 3b 4 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 4 5 Pass through income not chargeable to tax (Schedule PTI) 5 6 Total (1+2+3+4+5) 6 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/ investment fund Sl. Head of income Current year income Share of current year loss distributed by Investment fund Net Income/Loss 9=7-8 TDS on such amount, 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 b Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s ………….. [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 368 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 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- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) 1 Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) 2 a Additional Income tax payable @ 18% on above b Surcharge @ 12% on “a” c Health & Education cess on (a+b) d Total Additional tax payable (a+b+c) 3 Taxes paid 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 369 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 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) 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 calendar year ending on 31st day of December, 2022) 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) [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 370 A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending on 31st day of December, 2022 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 calendar year ending on 31st day of December, 2022 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 investment 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 calendar year ending on 31st day of December, 2022 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 calendar year ending on 31st day of December, 2022 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 (2) (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 calendar year ending on 31st December, 2022 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) 371 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending on 31st day of December, 2022 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 calendar year ending on 31st day of December, 2022 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 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 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. [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 372 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 INCO-ME 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 (A37 of Schedule BP)(enter nil if loss) 2i ii Profits and gains from speculative business (3(ii) of table E 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 E 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, 3f and 4b 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) av 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 Sum of Short-term / Long-term capital gains (3av + 3biv) (enter nil if loss) 3c d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 3d e Total capital gains (3c + 3d) 3e 4 Income from other sources a Net income from other sources chargeable to tax at normal applicable rates ( 6 of Schedule OS) (enter nil if loss) 4a b Income chargeable to tax at special 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 373 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5 Total of head wise income (1 + 2v + 3e +4d) 5 6 Losses of current year to be set off against 5 (total of 2xvi, 3xvi and 4xvi of Schedule CYLA) 6 7 Balance after set off of current year losses (5 – 6) (total of serial no (ii), (iii) , (iv) to (xv) of column 5 of schedule CYLA + 4b + 2iv) 7 8 Brought forward losses to be set off against 7 (total of 2xv, 3xv and 4xv of Schedule BFLA) 8 9 Gross Total income (7 – 8) (also total of serial no (i) , (ii) , iv) to (xiv) of column 5 of Schedule BFLA + 4b + 2iii) 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+iii+iv+v+viii+xiii+xiv) of column 5 of BFLA] 11a b Part-C of Chapter VI-A [2 of Schedule VI-A)] 11b c Total (11a + 11b) [limited upto (9-10)] 11c 12 Deduction u/s 10AA (Total of Sch. 10AA) 12 13 Total income (9 - 11c - 12) 13 14 Income chargeable to tax at special rates (total of (i) of schedule SI) 14 15 Net agricultural income/ any other income for rate purpose (2v 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 xviii 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 Surcharge computed before marginal relief Surcharge after marginal relief i 25% of 12(ii) of Schedule SI 2ei 2g(ii ) ia ii 10% or 15 % as applicable (Refer instructions) 2eii iia iii On [(2d) – [(12(ii) of Schedule SI – tax on Income referred in 2e(ii))] 2eiii iv Total (ia+iia) 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 [भाग II—ख᭛ ड 3(i)] भारत का राजपᮢ : असाधारण 374 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 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 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 375 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] C Details of Tax Collected at Source (TCS) [As per Form No. 27D issued by the Collector(s)] TCS ON INCOME Sl No TCS credit relating to self /other person [other person as per rule 37I(1)] Tax Deduction and Tax Collection Account Number of the Collector PAN/Aadhaar No. of Other Person (if TCS credit related to other person) Unclaimed TCS brought forward (b/f) TCS of the current financial Year (Tax collected during FY 2022-23) TCS credit being claimed this Year TCS credit being carried forward Fin. Year in which collected Amount b/f Collected in own hands Collected in the hands of any other person as per rule 37I(1) (if applicabl e) Claimed in own hands Claimed in the hands of any other person as per rule 37I(1) (if applicable) (1) 2(i) (2)(ii) (3) (4) (5) (6)(i) (6)(ii) (7)(i) 7(ii) (8) i TCS PAN/ Aadh aar No. 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 Place Sign here  B Details of Tax Deducted at Source (TDS) on Income [As per Form No. 16 A issued or Form No. 16B/16C/16D 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 2022-23) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year, not applicable if TDS is deducted u/s 194N) Corresponding Receipt/ withdrawals 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 376 FORM No. ITR-6 INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (See rule 12) (Please refer instructions) Assessment Year 2 0 2 3 - 2 4 Part A-GEN GENERAL PERSONAL INFORMATION (A1) Name (A2) PAN (A3) Is there any change in the company‟s name? If yes, please furnish the old name (A4) Corporate Identity Number (CIN) issued by MCA (A8) Flat/Door/Block No (A9) Name of Premises/Building/Village (A5) Date of incorporation (DD/MM/YYYY) (A6) Date of commencement of business (DD/MM/YYYY) / / / / (A10) Road/Street/Post Office (A11) Area/Locality (A7) Type of company (Tick any one)  (i) Domestic Company  (ii) Foreign Company  (A12) Town/City/District (A13) State (A14) 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) (A15) Country (A16) Office Phone Number with STD code/ Mobile No. 1 (A17) Mobile No. 2 (A18) E-mail Address-1 E-mail Address-2 FILING STATUS (A19) (a) (i) 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,  170A- After order by the tribunal or court (ii) Or filed in response to notice u/s  139(9),  142(1),  148, 153C (b) If revised/ defective/Modified, then enter Receipt No and Date of filing original return (DD/MM/YYYY) ___ /___/____ (c) If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in section 170A , enter Unique Number /Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement / / (d) Residential Status (Tick)   Resident  Non-Resident (e) Have you opted for taxation under section 115BA/115BAA/115BAB ? (drop down to be provided in efiling utility) (applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number. If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be provided in efiling utility) Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number. (f) Whether total turnover/ gross receipts in the previous year 2020-2021 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 377 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (i) In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick)  Yes  No please provide details of (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to Section 9(1)(i); (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i). (j) Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes, please provide details. Act under which registration required Date of Registration (DD/MM/YYYY) Registration Number (k) 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 (l) Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick)   Yes  No (m) Whether the assessee company is under liquidation (Tick)   Yes  No (n) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. (o) Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956?  Yes  No (p) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, please furnish following information - (1) Name of the representative assessee (2) 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 (q) Whether you are recognised 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 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/44D? (Tick)   Yes  No (a2i) If No, Whether during the year total sales/turnover/gross receipts of business is between 1 Crore Rupees but does not exceed 10 Crore Rupees? (Tick)   Yes  No, turnover does not exceed 1 crore  No , turnover exceeds 10 crores (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 & non-a/c payee cheque/DD, does not exceed five per cent of said amount? (Tick)   Yes  No (a2iii) 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 & non-a/c payee cheque/DD, 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 (Note to Systems: For cases where a2i exceeds INR 10 crores, this should be an automatic Yes.) (c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes  No If Yes, furnish the following information below [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 378 (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 (dii) If (di) is Yes, whether the accounts have been audited u/s. 92E? Date of furnishing audit report? DD/MM/YYYY (diii) If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details as under: ) (Please see Instruction 5) 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 379 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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, 1934  Yes  No [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 380 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, 2023 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 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 381 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 382 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 B Non-current investments i Investment in property i ii Investments in Equity instruments a Listed equities iia b Unlisted equities iib 383 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 384 vii Other investment vii viii Total Current investments (ic + ii + iii + iv + v + vi + vii) Aviii B 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) 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) 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, 2023 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 385 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 386 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 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 387 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 388 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) 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) 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 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 389 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) 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 2022-23 (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 C Direct wages C D Direct expenses (Di + Dii + Diii) D [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 390 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 2022-23 (fill items 4 to 12 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62 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 and Service Tax (CGST) iv v State Goods and Services Tax (SGST) v vi Integrated Goods and Services Tax (IGST) vi vii Union Territory Goods and Services Tax (UTGST) vii viiiAny other duty, tax and cess viii ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix 391 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 and Service Tax (CGST) 10vii viii State Goods and Services Tax (SGST) 10viii ix Integrated Goods and Services Tax (IGST) 10ix x Union Territory Goods and 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 - transferred to Profit and Loss account 12b Part A- P and L Profit and Loss Account for the financial year 2022-23 (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 (12+12b) 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 392 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 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 24 393 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 iv Cess 44iv v Central Goods and Service Tax (CGST) 44v vi State Goods and Services Tax (SGST) 44vi vii Integrated Goods and Services Tax (IGST) 44vii viii Union Territory Goods and Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 394 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 S.No. Name Flat / Door/ Block No Name of Premises/ Building/ Village Road/ Street/ Post Office Area/ Locality Town/ City/ District State Country PIN Code ZIP Code Amount 1 Rows can be added as required 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 395 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 ACCOUNT 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, 44BBB or 44D 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 2022-23 [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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 396 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 2022-23 [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) 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 and Service Tax (CGST) iv v State Goods and Services Tax (SGST) v vi Integrated Goods and Services Tax (IGST) vi vii Union Territory Goods and Services Tax (UTGST) vii 397 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 and Service Tax (CGST) 10vii viii State Goods and Services Tax (SGST) 10viii ix Integrated Goods and Services Tax (IGST) 10ix x Union Territory Goods and 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 - transferred to Profit and Loss account 12b Part A-P and L Ind-AS Profit and Loss Account for the financial year 2022-23 [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 (12+12b) 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 398 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 399 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 iv Cess 44iv v Central Goods and Service Tax (CGST) 44v vi State Goods and Services Tax (SGST) 44vi vii Integrated Goods and Services Tax (IGST) 44vii viii Union Territory Goods and Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 400 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 S.No. Name Flat / Door/ Block No Name of Premises/ Building/ Village Road/ Street/ Post Office Area/ Locality Town/ City/ District State Country PIN Code ZIP Code Amount 1 Rows can be added as required 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 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 401 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iv Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 135 of the 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 and 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 and L v vi Others (Specify nature) vi vii Income tax relating to items that will not be reclassified to P and L vii viii Total 61A B Items that will be reclassified to P and 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 and L iv v Others (Specify nature) v vi Income tax relating to items that will be reclassified to P and 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 402 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 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 403 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] t Total number of employees employed by the company (mandatory in case company has recognised 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 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 404 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 da Any sum payable 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 10da 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 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 405 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 and Service Tax (CGST) 12d e State Goods and Services Tax (SGST) 12e f Integrated Goods and Services Tax (IGST) 12f g Union Territory Goods and 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 sub-section (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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 406 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 iii Sale of assets (pls. specify nature and amount) a 2iiia b 2iiib c 2iiic d Total (iiia + iiib + iiic) 2iiid iv Realisation of dues/debtors 2iv v Others (pls. specify whether revenue/capital, nature and amount) a 2va b 2vb c Total of other receipts (va + vb) 2vc vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc) 2vi 3 Total of opening balance and receipts 3 4 Payments i Repayment of secured loan 4i ii Repayment of unsecured loan 4ii iii Repayment to creditors 4iii iv Commission 4iv v Others (pls. specify) a 4va b 4vb c Total of other payments (4va + 4vb) 4vc vi Total payments (4i + 4ii + 4iii + 4iv + 4vc) 4vi 5 Closing balance i Cash in hand 5i ii Bank 5ii iii Total of closing balance (5i + 5ii) 5iii 6 Total of closing balance and payments (4vi + 5iii) 6 407 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 Country 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 Name(s) of Tenant(s) (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) 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 Country 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 Name(s) of Tenant(s) (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/ 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 408 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. 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) and 62(b) of Part A- P&L) / (item 53 of Part A-P and 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 or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH a House property 3a b Capital gains 3b c Other sources 3c ci Dividend income 3ci cii other than Dividend income 3cii d u/s 115BBF 3d e u/s 115BBG 3e f u/s 115BBH (net of Cost of Acquisition, if any) 3f (Item No. A of Schedule VDA) 4a Profit or loss included in 1, which is referred to in section 44B/44BB/44BBA/44BBB/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 rules 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 409 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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-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 + 8a+8b) 9 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortization debited to profit and loss account 11 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-DEP) 12i ii Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules) 12ii iii Total (12i + 12ii) 12iii 13 Profit or loss after adjustment for depreciation (10 +11 – 12iii) 13 14 Amounts debited to the profit and loss account, to the extent disallowable under section 36 (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 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 company is a partner) 24 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 410 25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Part A- OI) 25 26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) 26 27 Deduction allowable under section 32(1)(iii) 27 28 Amount allowable as deduction under section 32AC 28 29 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to 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 44AE (61(ii) of schedule P&L ) 36i ii Section 44B 36ii iii Section 44BB 36iii iv Section 44BBA 36iv v Section 44BBB 36v vi Section 44D 36vi vii Section 44DA 36vii (item 4 of Form 3CE) viii Chapter-XII-G (tonnage) 36viii (total of col. 7 of item 10 of Form 66) ix First Schedule of Income-tax Act (other than 115B) 36ix x Total (36i to 36ix) 36x 37 Net profit or loss from business or profession other than speculative and specified business (36+36x) 37 38 Net Profit or loss from business or profession other than speculative business and specified business after applying rules 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d + 38e + 38f) 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 rules 7A, 7B and 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)] 39 411 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] B Computation of income from speculative business 40 Net profit or loss from speculative business as per profit or loss account 40 41 Additions in accordance with sections 28 to 44DB 41 42 Deductions in accordance with sections 28 to 44DB 42 43 Income from speculative business ) (40+41-42) (if loss, take the figure to 6xvi 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 28s to 44DB 45 46 Deductions in accordance with sections 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 7xvi 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) 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 (A38) ii Income from speculative business (B43) iii Income from specified b siness (C49) iv Income from Life Insurance business u/s. 115B (4b) 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 realisations 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 412 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) 413 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 414 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 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 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) (in case of co-ownership, enter your share of capital gain) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/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 1.10 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 415 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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, Country code, Zip code Pin codeState 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 i Fair market value as per rule 11UAE(2) 2ai ii Fair market value as per rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aiii B Net worth of the under taking or division 2b C Short-term capital gains from slump sale (2aiii-2b) A2c 3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 416 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 unutilised capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?  Yes  No  Not applicable. If yes, then provide the details below Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilised in Capital gains account (X) Year in which asset acquired/constructed Amount utilised out of Capital Gains account 417 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] i 2019-20 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 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, 7and 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) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Cost of acquisition bi iia Cost of acquisition with indexation biia iib Total Cost of Improvement with indexation biib (a) Cost of improvement (b) Year of improvement (c) Cost of Improvement with indexation Add row iii Expenditure wholly and exclusively in connection with transfer biii iv Total (biia + biib + biii) bvi 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 418 f In case of transfer of immovable property, please furnish the following details (see note) S.No. Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentage share Amount Address of property, Country code, Zip code Pin code State NOTE► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a i Fair market value as per rule 11UAE(2) 2ai ii Fair market value as per rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aiii b Net worth of the under taking or division 2b c Balance (2aiii – 2b) 2c d Deduction u/s 54EC 2d e Long-term capital gains from slump sale (2c-2d) B2e 3 From sale of 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-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 computed without indexation benefit B6 7 For NON-RESIDENTS- from sale of, (i) unlisted securities as per section 112(1)(c), (ii) units referred in section 115AB, (iii) bonds or GDR as referred in section 115AC, (iv) securities by FII as referred to in section 115AD a i In case securities sold include shares of a company other than quoted shares, enter the following details 419 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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-RESIDENT (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 (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 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 (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 unutilised 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 S.no Previous year in which asset transferred Section under which deduction claimed in New asset acquired/constructed Amount not used for new asset or remained unutilised in Capital gains account (X) Year in which asset acquired/constructed Amount utilised out of Capital Gains account i 2019-20 54D//54G/54GA [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 420 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 Sl. No. Amount of income Item No. B1 to B11 above in which included Country name and 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] B13 C1 Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below) C1 C2 Income from transfer of virtual digital assets (Item No. B of Schedule VDA) C2 C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3 D Information about deduction claimed against 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 (not exceeding fifty lakh rupees) ( 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 421 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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*) viii DTAA rates B12b ix Total loss set off (ii + iii + iv + v + vi + vii + viii) x Loss remaining after set off (i-ix) [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 422 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 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. 8 Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 15B of schedule SI, if any 423 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. N o. Share/ Unit Acquir ed IS IN Co de Name of the Share /Unit No. of Shares /Units Sale- price per Share /Unit Full Value Conside ration -If shares are acquire d on or before 31.01.20 18 (Total Sale Value) (4*5) - If shares are Acquire d after 31st Januar y, 2018 - Please enter Full Value of Conside ration Cost of acqui sition witho ut index ation (highe r of 8 or 9) Cost of acqui sition If the Long- term capita l asset was acqui red before 01.02. 2018, - Lowe r of 11 and 6 Fair Market Value per share/u nit as on 31st Januar y,2018 Total Fair Mar ket Valu e of capit al asset as per secti on 55(2) (ac)- (4*10 ) Expen diture wholly and exclusi vely in connec tion with transfe r Total deduc tions (7+12 ) Bala nce (6- 13) - Item 5 of LTC G Sche dule of ITR 6 (C ol. 1) (Col. 1a) (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 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 . Share /Unit Acqu ired ISIN Code Na me of the Sha re/ Uni t No. of Shares /Units Sale- price per Share /Unit Full Value Consid eration -If shares are acquire d on or before 31st day of Januar y, 2018 (Total Sale Value )(4*5) -If shares are Acquir ed after 31st Cost of acqui sition witho ut index ation (high er of 8 or 9) Cost of acqui sition If the Long - term capit al asset was acqui red befor e 1st day of Febr uary, 2018, - Lowe r of 11 and 6 Fair Marke t Value per share/ unit as on 31st day of Januar y,2018 Tota l Fair Mar ket Valu e of capit al asset as per secti on 55(2) (ac)- (4*1 0) Expen diture wholly and exclusi vely in conne ction with transf er Total dedu ctions (7+12 ) Bala nce (6- 13) - Item 8 of LTC G Sche dule of ITR 6 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 424 Januar y 2018 - Please enter Full Value of Consid eration. (C ol. 1) (Col. 1a) (Col. 2) (Co l. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) (Col. 8) (Col. 9) (Col. 10) (Col. 11) (Col. 12) (Col. 13) (Col. 14) Add rows Total Schedule VDA Income from transfer of Virtual Digital Assets Sl. No. Date of Acquisition Date of Transfer Head under which income to be taxed (Business/Capital Gain) Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) Consideration Received Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 – Col. 5) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows C. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. 3f of Schedule BP) D. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule CG) Schedule OS Income from other sources OTHER SOURCES 1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1 a Dividends, Gross 1a i Dividend income other than (ii) ai ii Dividend income u/s 2(22)(e) aii 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 425 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 cxxii) 2c i Dividends received by 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(1) - chargeable u/s 115A(1)(a)(iiaa) @ 5% civ v Interest referred to in Proviso to section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 4% cv vi Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) cvi vii Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) cvii viii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) cviii ix Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115(1)(b)(B) cix x Income by way of interest from bonds purchased in foreign currency by non-residents - chargeable u/s 115AC cx xi Income by way of dividend from GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC cxi xii Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) cxii xiii 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) cxiii xiv 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) cxiv xv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA cxv xvi Anonymous Donations in certain cases chargeable u/s 115BBC cxvi xvii Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF cxvii xviii Income by way of transfer of carbon credits - chargeable u/s 115BBG cxviii 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 xx Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxx [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 426 xxi Income being dividend received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxxi xxii Income (other than dividend) received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) cxxii 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. 1ai,1b to 1 d 2a , 2c and 2d in which included Country name and 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 ,2c & 2d ) a Expenses / Deductions (Other than entered in C) 3a b Depreciation (available only if income offered in 1c ) 3b c Interest expenditure on dividend u/s 57(1) (only if income offered in 1a) 3c ci Eligible Interest expenditure u/s 57(1) – computed value 3ci d Total 3d 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 11xvi 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 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 2 Dividend Income referred in 1a(i) 3 Dividend Income u/s 115A(1)(a)(i) @ 20% (Including PTI Income) 4 Dividend Income u/s 115AC @ 10% (Including PTI Income) 427 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5 Dividend Income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including PTI Income) 6 Dividend Income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income) 7 Dividend income chargeable at DTAA Rates Schedule CYLA Details of Income after Set off of current year losses CURRENT YEAR LOSS ADJUSTMENT Sl.No Head/ Source of Income Income of current year (Fill this column only if income is zero or positive) House property loss of the current year set off Business 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 Eof 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 E of Sch. BP) v Speculation income (3ii of item E of Sch. BP) vi Specified business income u/s 35AD (3iii of item E of Sch. BP) vii Short-term capital gain taxable @ 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) [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 428 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) 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) 429 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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/YY YY) House proper ty loss Loss from business other than loss from speculative business and specified business Loss from speculati ve business Loss from specifi ed busine ss Loss from life insuran ce busines s u/s 115B Short-term capital loss Long- term Capital loss Loss from owning and maintaini ng race horses Broug ht forwar d busines s loss Amount as adjusted on account of opting for taxation section 115BAA Brought forward Busines s loss availabl e for set off duri ng the year 1 2 3 4 5a 5b 5c=5a- 5b 6 7 8 9 10 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 2020-21 xii 2021-22 xiii 2022-23 xiv Total of earlier year losses b/f xv Adjustme nt of above losses in Schedule BFLA (2i of Schedul e BFLA) (2ii of Schedule BFLA) (2iv of Schedule BFLA) (2v of Schedu le BFLA) (2iii of Schedul e BFLA) (2xiv of Schedule BFLA) xvi 2023-24 (Current year losses) (2xviii of Schedul e CYLA) (3xviii of Schedule CYLA) (B43 of Schedule BP, if – ve) (C49 of Schedu le BP, if –ve) 4b of Schedul e BP, (if –ve) (2x+3x+4x+ 5x) of item E of Schedule CG) (6x+7x+8 x) of item E of Schedule CG (8e of Schedule OS, if –ve) [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 430 xvi i Current year loss distribute d among the unit- holder (Applicab le for Investme nt fund only) xvii i Current year losses to be carried forward (xvi-xvii) xix Total loss Carried forward to future years (xiv- xv+xviii) Schedule UD Unabsorbed depreciation and allowance under section 35(4) Sl No Assessment Year Depreciation Allowance under section 35(4) Amount of brought forward unabsorbed depreciation Amount as adjusted on account of opting for taxation section 115BAA Amount of depreciation set- off against the current year income Balance carried forward to the next year Amount of brought forward unabsorbed allowance Amount of allowance set-off against the current year income Balance Carried forward to the next year (1) (2) (3) (3a) (4) (5) (6) (7) (8) i Current Assessment Year ii iii iv 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 431 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 432 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 ARN (Donation Reference Number) 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 433 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 No. 10CCB of the undertaking) a2 Undertaking no. 2 (item 30 of Form No. 10CCB of the undertaking) b Deduction in respect of profits of an undertaking referred to in section 80- IA(4)(iv) [Power] b1 Undertaking no. 1 (item 30 of Form No. 10CCB of the undertaking) b2 Undertaking no. 2 (item 30 of Form No. 10CCB of the undertaking) c Deduction in respect of profits of an undertaking referred to in section 80- IA(4)(v) [Revival of power generating plant] c1 Undertaking no. 1 (item 30 of Form No. 10CCB of the undertaking) c2 Undertaking no. 2 (item 30 of Form No. 10CCB of the undertaking) d Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1+ c2) d Schedule 80-IB Deductions under section 80-IB a Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] a1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) b Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] b1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) b2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) c Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] c1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) c2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) d Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] d1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) d2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) e Total deduction under section 80-IB (Total of a1 to d2) g 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 No. 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) b Deduction in respect of undertaking located in Himachal Pradesh b1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) b2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) c Deduction in respect of undertaking located in Uttaranchal c1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) c1 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 434 d Deduction in respect of undertaking located in North-East da Assam da1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) da2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) db Arunachal Pradesh db1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) db2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) dc Manipur dc1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) dc2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) dd Mizoram dd1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) dd2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) de Meghalaya de1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) de2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) df Nagaland df1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) df2 Undertaking no. 2 (30 of Form No. 10CCB of the undertaking) dg Tripura dg1 Undertaking no. 1 (30 of Form No. 10CCB of the undertaking) dg2 Undertaking no. 2 (30 of Form No. 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 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 (d of Schedule 80-IA) f 80-IAB g 80-IAC h 80-IB ( e of Schedule 80-IB) i 80-IBA j 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE) k 80JJA l 80JJAA [Sl.no. 5I(eiv) +5II of Annexure to Form 10DA] 435 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] m 80LA(1) (9 of Annexure to Form 10CCF) n 80LA(1A) (9 of Annexure to Form 10CCF) o 80M- Details of distribution of dividend as provided in e-filing utility p 80-PA Total Deduction under Part C (total of e to p) 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 RATES OF TAXATION 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 (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 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 (5x) of Schedule BFLA) 10 STCG chargeable at special rates in India as per DTAA  (part of 5ix of Schedule BFLA) 11 LTCG Chargeable at special rates in India as per DTAA  (part of 5xii of Schedule BFLA) 12 115B (Profits and gains of life insurance business  12.50 (5iii of Schedule BFLA) 13a 115AC ((Income by way of interest received by non-resident from bonds purchased in foreign currency)  10 (part of 2cx of Schedule OS) 13b 115AC (Income by way of Dividend received by non- resident on GDR purchased in foreign currency)  10 (part of 2cxi of Schedule OS) 14 115BB (Winnings from lotteries, puzzles, races, games etc.)  30 (2a of Schedule OS) 15 115BBH- Tax on Income from Virtual Digital asset A Income under head business or profession  30 (3f of Schedule BP) B Income under head Capital Gain  30 (C2 of Schedule CG) 16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 (2b of Schedule OS) [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 436 17 115A(1)(b)(A) and 115A(1)(b)(B) (Income of a foreign company from Royalty & Fees for Technical Services )  10 (part of 2cxix of Schedule OS) 18 115BBF (Income from patent) a Income under head business or profession  10 (3d of Schedule BP) b Income under head other sources  10 (2cxvii of Schedule OS) 19 115BBG (Income from transfer of carbon credits) a Income under head business or profession  10 (3e of Schedule BP) b Income under head other sources  10 (2cxviii of Schedule OS) 20 Income from other sources chargeable at special rates in India as per DTAA  (part of 2e 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)  (2d of Schedule OS) 27 Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1)  10 (2cx of Schedule OS) 28 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  50 (2cxix of Schedule OS) 29 Any other income chargeable at special rate (Drop down to be provided in e-filing utility)  (part of 2c of Schedule OS) Total Schedule IF Information regarding investment in unincorporated entities ENTTIES IN WHICH INVESTMENT IS HELD Number of entities in which investment is held Sl. No. Name of the entity Type of the entity PAN of the entity Whether the entity is liable for audit? (Yes/No) Whether section 92E is applicable to entity? (Yes/ No) Percentage Share in the profit of the entity Amount of share in the profit Capital balance on 31st March in the entity i ii 1 2 3 4 Total 437 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) EXEMPT INCOME 1 Interest income 1 2 i Gross Agricultural receipts (other than income to be excluded under rules 7A, 7B or 8) i ii Expenditure incurred on agriculture ii iii Unabsorbed agricultural loss of previous eight assessment years iii iv Agricultural income portion relating to rules 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) 2 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) 3 Other exempt income (please specify) (3a+3b) 3 a Income u/s 10(23FB), 10(23FBA), 10(23FC), 10(23FCA), 10(23FE), 10(23FF), 10(4D) (Please provide details of Acknowledgement Number and Date of Form Filed if 10(23FF) and 10(4D) is claimed) Add row option and dropdown to be provided in utility 3a b Any other Income (Specify nature ) – Add row option to be provided in utility 3b 4 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) 5 Pass through income not chargeable to tax (Schedule PTI) 5 6 Total (1+2+3+4+5) 6 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/115UB 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 Investment 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 438 112A Bii Section other than 112A iii Other Sources A Dividend B Others iv Income claimed to be exempt A u/s 10(23FBB) B u/s ………….. C u/s ………… 2. i House property 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 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 and 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 439 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 440 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 and 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 and loss under the head ―items that will not be reclassified to profit and loss‖ 8f g Amounts credited to the statement of profit and 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 a Deemed total income u/s 115JB from Units located in IFSC, if any 9a b Deemed total income u/s 115JB from other Units ( 9-9a) 9b 10 Tax payable under section 115JB [9% of (9a)+ 15% of (9b)] 10 Schedule MATC Computation of tax credit under section 115JAA MAT CREDIT 1 Tax under section 115JB in assessment year 2023-24 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2023-24 (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 2010-11 441 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 xiv 2021-22 xv 2022-23 xvi 2023-24[(Sl no 1-Sl no 2 of) -(Sl No 6c -2f of Schedule Part B-TTI, only if positive)] xvii Total 5 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xvii] 5 6 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xvii] 6 Schedule- BBS Details of tax on distributed income of a domestic company on buy back of shares TAX ON BUY BACK OF SHARES S l 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 distribut ed income a Additio nal income- tax @20% payable under section 115QA on 4 b Surcha rge on „a‟ c Health & Educati on cess on (a+b) [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 442 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) 1 0 Date(s) of deposit of tax on distribution income Date 1 Date 2 Date 1 Date 2 Date 1 Date 2 (DD/MM/Y YYY) (DD/MM/Y YYY) (DD/MM/Y YYY) (DD/MM/Y YYY) (DD/MM/Y YYY) (DD/MM/Y YYY) 1 1 Name of Bank and Branch 1 2 BSR Code 1 3 Serial number of challan 1 4 Amount deposited Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) 1 Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) 2 a Additional Income tax payable @ 18% on above b Surcharge @ 12% on “a” c Health & Education cess on (a+b) d Total Additional tax payable (a+b+c) 3 Taxes paid 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 443 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 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 ASSETS A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 Sl No Country name Country code Name of financial institu- tion Address of financial institu- tion ZIP code Account number Status Account opening date Peak balance during the period Closing balance Gross interest paid/credit ed to the account during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 444 (i) (ii) A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 Sl No Country name Country code Name of financial institutio n Address of financial institutio n ZIP code Accou nt numbe r 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/procee ds 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 calendar year ending as on 31st day of December, 2022 Sl No Country name Country code Name of entity Address of entity ZIP code Nature of entity Date of acquirin g the interest Initial value of the investme nt Peak value of investme nt during the period Closin g value Total gross amount paid/credit ed 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 calendar year ending as on 31st day of December, 2022 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 calendar year ending as on 31st day of December, 2022 Sl No Count ry Name 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 Investmen t (at cost) (in rupees) Income accrued from such Interest Nature of Income Income taxable and offered in this return Amou nt Schedule where offered Item number of schedule (3) 2a 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) 445 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (ii) C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 Sl. No. Country Name and code Zip Cod e Address of the Property Ownershi p- Direct/ Beneficial owner/ Beneficiar y Date of acquisitio n Total Investment (at cost) (in rupees) Income derived from the property Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) 2a 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 Sl No Country Name and code Zip Cod e Nature of Asset Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisitio n Total Investment (at cost) (in rupees) Income derived from the asset Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year ending as on 31st day of December, 2022 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 Instituti on Zip Code Name of the account holder Account Number Peak Balance/ Investme nt 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 address of the trust Name and address of trustees Name and address of Settlor Name and address of Beneficiarie s Date since positio n 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) [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 446 (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) 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 Residenti al status in India Type of share PAN/Aadha ar No. Date of applicati on Number of shares applied for Applicat ion 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 Residenti al status in India Type of share PAN/Aad haar No. Number of shares held Face value per share Issue Pric e per shar e Amount received Date of allotm ent Date on which cease to be sharehol der Mode of cessatio n In case of transfer/s ale, PAN of the new sharehol der 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;- 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/Aadh aar No. Date of allotment Numb er 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 447 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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) T y pe of sh ar e PAN/Aadhaar No. Date of applicat ion Number of shares applied for Face valu e per shar e Propose d issue price per share Share applicatio n 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 shareholde r Category of sharehol der (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) Typ e of shar e PAN/Aadh aar no. Date of allotment Number of shares held Face value per share Issue Price per share Paid up value per shar e Date on which ceased to be sharehold er Mode of cessation In case of transfer, PAN of the new sharehold er 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 share s Type of shares Cost of acquisition No. of shares Type of shares Cost of acquisitio n No. of shares Type of share s Sale considerati on No. of shares Type of shares Cost of acquisition 1 2 3 4 5 6 7 8 9 10 11 12 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 448 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 sha -res Cost of acquisition No. of shares Date of subscri- ption / purchase Face value per share Issue price per share (in case of fresh issue) Purchase price per share (in case of purchase from existing sharehold er) No. of shares Sale considerat ion No. of shares Cost of acquisiti on E Details of other securities Type of securiti es Wheth er listed or unliste d Opening balance Securities acquired during the year Securities transferred during the year Closing balance No. of securiti es Cost of acquisiti on No. of securiti es Date of subscripti on/ purchase Fac e valu e per shar e Issue price of securit y (in case of fresh issue) Purchase price per security (in case of purchase from existing holder) No. of securitie s Sale considerati on No. of securiti es Cost of acquisiti on F Details of capital contribution to other entity 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 and Advances to any other concern (If money lending is not assessee‟s substantial business ) Name of the person PAN Opening Balance Amount received Amoun t 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 449 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 and 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/securities 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 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 450 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 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. 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 (A 38 of Schedule BP) (enter nil if loss) 2i ii Profits and gains from speculative business (3(ii) of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL) 2ii 451 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iii Profits and gains from specified business ( 3(iii) of Table E Schedule BP)(enter nil if loss and take the figure to schedule CFL) 2iii iv Income chargeable to tax at special rates (3d, 3e, 3f & 4b of Table E 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) 3biv c Sum of Short-term/Long-term capital gains (3av + 3biv) (enter nil if loss) 3c d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 3d e Total capital gains (3c + 3d) 3e 4 Income from other sources a Net income from other sources chargeable to tax at normal applicable rates ( 6 of Schedule OS) (enter nil if loss) 4a b Income chargeable to tax at special 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 + 3e + 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] 11b c Total (11a + 11b) [limited upto (9-10)] 11c [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 452 12 Deduction u/s 10AA (Total Sch. 10AA) 12 13 Total income (9 - 11c - 12) 13 14 Income chargeable to tax at special rates (total of (i) of Schedule SI) 14 15 Income chargeable to tax at normal rates (13 - 14) 15 16 Net agricultural income( 2v of Schedule EI) 16 17 Losses of current year to be carried forward (total of xviii of Schedule CFL) 17 18 Deemed total income under section 115JB (9 of Schedule MAT) 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 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 16(ii) of Schedule SI 2di 2g(ii) ii On [(2c) – (16(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) 9 453 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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: 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 [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 454 B Details of Tax Deducted at Source (TDS) on Income [As per Form No. 16 A issued or Form No. 16B/16C/16D 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 TCS credit relating to self /other person [other person as per rule 37i(1)] Tax Deduction and Tax Collection Account Number of the Collector PAN of Other Person (if TCS credit related to other person) Unclaimed TCS brought forward (b/f) TCS of the current financial Year (TCS collected during the FY 2022-23) TCS credit being claimed this Year TCS credit being carried forward Fin. Year in which collected Amount b/f Collected in own hands Collected in the hands of any other person as per rule 37i(1) (if applicable) Claimed in own hands Claimed in the hands of any other person as per rule 37i(1) (if applicable) (1) 2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (7)(ii) (8) TCS PAN i NOTE ► Please enter total of column (7)(i) in 10c of Part B-TTI VERIFICATION Sl No TDS credit relating to self /other person [other person as per rule 37BA(2)] PAN/A adhaar No. of Other Person (if TDS credit related to other person ) TAN of the Deduct or/ PAN/a adhaar No, of Tenant / Buyer Unclaimed TDS brought forward (b/f) TDS of the current Financial Year (TDS deducted during the FY 2022-23) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year not applicable if TDS is deducted u/s 194N) Corresponding Receipt /withdrawals offered TDS credit being carried forward Fin. Year in which deduct ed TDS b/f Deduct ed 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 Amou nt Head of Income (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Income TDS Income TD S PAN/ Aadhaa r No. i NOTE ►Please enter total of column 9 in10b of Part B- TTI 455 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 Place Sign here  FORM ITR-V INDIAN INCOME TAX RETURN VERIFICATION FORM [Where the data of the Return of Income in Forms SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4), ITR-5, ITR-7 filed but NOT verified electronically] (See rule 12) Assessment Year 2023-24 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 e- verify the electronically transmitted return data using Aadhaar OTP or Login to e-Filing account through Net-Banking login or EVC generated using Pre-Validated Bank Account/ Demat Account or EVC generated through Bank ATM. Alternately, you may send the duly signed (preferably in blue ink) Form ITR- V to “Centralized Processing Centre, Income Tax Department, Bengaluru 560500”, by SPEED POST ONLY. 2. Form ITR-V shall not be received in any other office of the Income-tax Department or in any other manner. [भाग II—खण्‍ड 3(i)] भारत‍का‍राजपत्र‍:‍असाधारण 456 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 4. Please sign only in the box provided for signature. Signature anywhere else other than the box provided can render the ITR-V invalid. “Please note that if the ITR-V is received beyond the time specified, from the date of uploading the data, the date of receipt of ITR-V will be taken as the date of filing of return and all provisions of the Act will apply accordingly.” INDIAN INCOME TAX RETURN ACKNOWLEDGEMENT [Where the data of the Return of Income in Form SAHAJ (ITR-1), ITR-2, ITR-3, SUGAM (ITR-4), ITR-5, ITR-6, ITR-7 filed and verified] (See rule 12) Assessment Year 2023-24 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 Accreted Income & Tax Detail Accreted Income as per section 115TD 9 Additional Tax payable u/s 115TD 10 Interest payable u/s 115TE 11 Additional Tax and interest payable 12 Tax and interest paid 13 (+)Tax Payable /(-)Refundable (12-13) 14 457 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Income Tax Return electronically transmitted 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. [Notification No. 04/2023/F.No. 370142/51/2022-TPL] RAMAN CHOPRA, Jt. Secy. Note : The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 769(E), dated the 7th October, 2022. 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.