Document text
67
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICAION
New Delhi, the 1st May, 2025
No. 42/2025
G.S.R 286(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.
(1) These rules may be called the Income-tax (Fourteenth Amendment) Rules, 2025.
(2) They shall come into force with effect from the 1st day of April, 2025.
2.
In the Income-tax Rules, 1962, in Appendix-II, for FORM ITR-5, the following FORM shall
be substituted, namely: —
“ FORM
ITR-5
INDIAN INCOME TAX RETURN
[For persons other than- (i) individual, (ii) HUF, (iii)
company and (iv) person filing Form ITR-7]
(Please see rule 12 of the Income-tax Rules,1962)
(Please refer instructions)
Assessment Year
2 0 2 5 - 2 6
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),
68
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(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) Email Address -1
(A18) Email Address -2
FILING STATUS
A19(ai)
Due date for filing return of income [Dropdown to be provided]:
1. 31st July
2. 31st October
3. 30th November
A19(aii)
(1) 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.
(2) Or Filed in response to notice u/s
139(9), 142(1), 148, 153C
(3) Whether you are a business trust?
Yes No
4) 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) / /
(d)
1. Method of opting-out of new tax regime (if applicable) for current AY
by filing 10IEA (having income from business or profession) (answer set A)
by exercising the option in the return of income only (form 10IEA is not applicable) (answer
set B)
2A. (Set A)
Have you exercised the option u/s 115BAC(6) of Opting out of new tax regime in Form 10-IEA in AY 2024-
25?
(a) Yes (If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for
AY 2024-25)
2a. Do you wish to continue to opt out of New Tax Regime for current assessment year Yes
No
(If ‘No’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY
2025-26
(b) No (Please select ‘No’, even if Form 10IEA was filed after due date for AY 2024-25)
2b. Do you wish to opt out of New Tax Regime for current assessment year Yes No
(If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY
2025-26
(c) Not Applicable for AY 2024-25 as there was no business income.
2c. Do you wish to opt out of New Tax Regime for current assessment year Yes No
(If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY
2025-26)
Note- Option under section 115BAC(6) should be exercised in Form 10IEA on or before the due date for
filing return u/s 139(1).
2B. (Set B)
Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is “No”) 🞏
Yes 🞏 No
(dii)
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 & acknowledgment
number.
(diii)
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:
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
69
(div)
If you are a new manufacturing cooperative society, whether you were required to furnish the return of
income mandatorily u/s 139(1) for the AY 2024-25? o Yes o No
div(a)
If the answer to (div) is “Yes”, whether you have exercised the option u/s 115BAE of Opting of new tax
regime in A.Y 2024-25? Yes No
div(b)
If the answer to (div) is “No”, do you wish to exercise the option u/s 115BAE of Opting of New Tax regime in AY
2025-26 Yes No
div(c)
If div(a) or div(b) is selected as ‘Yes’, please furnish date of filing
of Form 10-IFA & acknowledgment number
Date of filing of form
10-IFA
DD/MM/YYYY
Acknowledgement
number
(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 recognized 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)
Whether you are recognized as MSME
Yes No
(l)
If yes, please provide registration number allotted as
per MSMED Act, 2006
(m)
In the 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 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)
(o)
Whether you are an FII / FPI? Yes/No If
yes, please provide SEBI Regn. 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 Partner in a firm? (Tick) Yes No
If yes, please furnish following information
Name of Firm
PAN
(r)
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
comp
any
Type
of
comp
any
PA
N
Opening
balance
Shares acquired during the year
Shares
transferred
during the year
Closing balance
No.
of
shar
es
Cost of
acquisi
tion
No.
of
shar
es
Date of
subscri
ption /
purcha
se
Face
value
per
share
Issue
price
per
share
(in
case
of
fresh
issue)
Purcha
se
price
per
share
(in
case of
purcha
se from
existin
g
shareh
older)
No. of
shares
Sale
conside
ration
No. of
share
s
Cost of
acquisit
ion
70
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
(s)
Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number
Valid upto date
AUDIT INFORMATION
a1
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/44BBC (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
a2ii
i
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
If Yes is selected at (b), mention by virtue of which of the following conditions:
bi
Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
bii
Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick applicable
section)
44AD, 44ADA, 44AE, 44BB
biii Others (Tick)
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
(viii)
Acknowledgement number of the audit report
(ix)
UDIN
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
furnishin
g audit
report?
DD/MM/
YYYY
Acknowledgement number
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)
Sl. No.
Section Code
Date (DD/MM/YYYY)
Acknowledgeme
nt Number
e
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
71
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)
PARTNERS/ MEMBERS/TRUST INFORMATION
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/retire
ment
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, 2025 or date of dissolution
S. No.
Name and
Address
Percenta
ge of
share (if
determin
ate)
PAN
Aadhaar
Number
Designated
Partner
Identificati
on Number,
in case
partner in
LLP
Status
(see
instructions)
Rate of Interest
on Capital
Remun
eration
paid/
payable
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
For persons referred to in section
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
G
Nature of business or profession, if more than one business or profession, indicate the three main activities/
products (Other than those declaring income under sections 44AD, 44ADA and 44AE)
S. No.
Code
[Please see instruction]
Trade name of the
business, if any
Description
(i)
(ii)
72
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Part A-BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025 OR DATE OF DISSOLUTION
(fill items A and B in a case where regular books of account are maintained, otherwise fill item C)
SOURCES OF FUNDS
A Sources of Funds
1 Partners’ / members’ fund
A Partners’ / members’ capital
A
B Reserves and Surplus
i Revaluation Reserve
bi
ii Capital Reserve
bii
iii Statutory Reserve
biii
iv Any other Reserve
biv
v Credit balance of Profit and loss account bv
vi Total (bi + bii + biii + biv + bv)
Bvi
C Total partners’/ members’ fund (a + bvi)
1c
2 Loan funds
A Secured loans
i Foreign Currency Loans
ai
ii Rupee Loans
A From Banks
iiA
B From others
iiB
C Total ( iiA + iiB)
iiC
iii Total secured loans (ai + iiC)
Aiii
B Unsecured loans (including deposits)
i Foreign Currency Loans
bi
ii Rupee Loans
A From Banks
iiA
B From persons specified in section
40A(2)(b) of the I. T. Act
iiB
C From others
iiC
D Total Rupee Loans (iiA + iiB + iiC)
iiD
iii Total unsecured loans (bi + iiD)
Biii
C Total Loan Funds (aiii + biii)
2c
3 Deferred tax liability
3
4 Advances
i From persons specified in section 40A(2)(b) of
the I. T. Act
i
ii From others
ii
iii Total Advances (i + ii)
4iii
5 Sources of funds (1c + 2c +3 + 4iii)
5
APPLICATION OF FUNDS
B Application of funds
1 Fixed assets
A Gross: Block
1a
B Depreciation
1b
C Net Block (a – b)
1c
D Capital work-in-progress
1d
E Total (1c + 1d)
1e
2 Investments
A Long-term investments
i Investment in property
i
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
73
ii Equity instruments
A Listed equities
iiA
B Unlisted equities
iiB
C Total
iiC
iii Preference shares
iii
iv Government or trust securities
iv
v Debenture or bonds
v
vi Mutual funds
vi
vii Others
vii
viii Total Long-term investments (i + iiC + iii + iv + v + vi + vii)
aviii
B Short-term investments
i Equity instruments
A Listed equities
iA
B Unlisted equities
iB
C Total
iC
ii Preference shares
ii
iii Government or trust securities
iii
iv Debenture or bonds
iv
v Mutual funds
v
vi Others
vi
vii Total Short-term investments (iC + ii + iii + iv + v + vi)
bvii
C Total investments (aviii + bvii)
2c
3 Current assets, loans and advances
A Current assets
i Inventories
A Raw materials
iA
B Work-in-progress
iB
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
74
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ii Deposits, loans and advances to
corporate and others
bii
iii Balance with Revenue Authorities
biii
iv Total (bi + bii + biii)
biv
v Loans and advances included in biv which is
a for the purpose of business or
profession
va
b not for the purpose of business or
profession
vb
C Total (av + biv)
3c
D Current liabilities and provisions
i Current liabilities
A Sundry Creditors
1 Outstanding for more than one
year
1
2 Others
2
3 Total (1 + 2)
A3
B Liability for leased assets
iB
C Interest Accrued and due on
borrowings
iC
D Interest accrued but not due on
borrowings
iD
E Income received in advance
iE
F Other payables
iF
G Total (A3 + iB + iC + iD + iE + iF)
iG
ii Provisions
A Provision for Income Tax
iiA
B Provision for Leave
encashment/Superannuation/Gratuity iiB
C Other Provisions
iiC
D Total (iiA + iiB + iiC)
iiE
iii Total (iE + iiD)
diii
E Net current assets (3c – diii)
3e
4
A Miscellaneous expenditure not written off or
adjusted
4a
B Deferred tax asset
4b
C Debit balance in Profit and loss account/
accumulated balance
4c
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, 2025, 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 2024-25 (fill items 1 to 3 in a case where regular books
of account
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
75
ii Opening stock of Work in progress
ii
iii Total (i + ii)
Aiii
B Purchases (net of refunds and duty or tax, if any)
B
C Direct wages
C
D Direct expenses (Di + Dii + Diii)
D
i Carriage inward
i
ii Power and fuel
ii
iii Other direct expenses
iii
E Factory Overheads
i Indirect wages
i
ii Factory rent and rates
ii
iii Factory Insurance
iii
iv Factory fuel and power
iv
v Factory general expenses
v
vi Depreciation of factory machinery
vi
vii Total (i+ii+iii+iv+v+vi)
Evii
F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii)
F
2 Closing Stock
i Raw material
2i
ii Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced – transferred to Trading Account (1F-2)
3
Part A-
Trading
Account
Trading Account for the financial year 2024-25 (fill items 4 to 12 in a case where regular books of
account 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 & Service Tax (CGST)
iv
v State Goods & Services Tax (SGST)
v
vi Integrated Goods & Services Tax (IGST)
vi
vii Union Territory Goods & Services Tax
(UTGST)
vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi+vii+viii)
Cix
76
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 & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix Integrated Goods & Services Tax (IGST)
10ix
x Union Territory Goods & Services Tax (UTGST)
10x
xi Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x +
10xi)
10xi
i
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& L
Profit and Loss Account for the financial year 2024-25 (fill items 13 to 60 in a case where
regular books of account 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)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
77
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
78
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 & Service Tax (CGST)
44v
vi State Goods & Services Tax (SGST)
44vi
vii Integrated Goods & Services Tax (IGST)
44vii
viii Union Territory Goods & Services Tax (UTGST)
44viii
ix Any other rate, tax, duty or cess incl STT and
CTT
44ix
x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii +
44viii +44ix)
44x
45 Audit fee
45
46 Salary/Remuneration paid to Partners of the firm
46
47 Other expenses (specify nature and amount)
i
i
ii
ii
iii Total (i + ii)
47iii
48 Bad debts (specify PAN/ Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs.
1 lakh or more is claimed and amount)
i(1)
48i(1)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
79
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 amortization
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
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 + iC) (62i limited to Rs.2 Crores, however
if [62iB+62iC] is less than or equal to 5% of 62i then the limit under 62i is extended
to Rs.3 Crores.)
62i
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 Receipts in Cash
iB
C Any mode other than A and B
iC
(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 + 62iC), 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
account 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
80
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(i) Gross Receipts (63i limited to Rs.50 Lakh, however if [63iB+63iC] is less than or equal
to 5% of 63i then limit under 63i is extended to Rs.75 Lakh)
63i
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
iA
B
Receipts in Cash
iB
C
Any mode other than A and B
iC
(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 account 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 account and have a tax audit under 44AB.
NO ACCOUNT CASE
65 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT
MAINTAINED, furnish the following information for previous year 2024-25 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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
81
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
XI(3) 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
XI(4)) of Schedule ICDS]
3b
4 Method of valuation of closing stock employed in the previous year
A Raw Material (if at cost or market rates, whichever is less write 1, if at cost, write 2, if at market
rate, write 3)
B Finished goods (if at cost or market rates, whichever is less write 1, if at cost, write 2, if at market
rate, write 3)
C Is there any change in stock valuation method (Tick) Yes No
D Increase in the profit or decrease in loss because of deviation, if any, from
the method of valuation specified under section 145A
4d
E Decrease in the profit or increase in loss because of deviation, if any, from
the method of valuation specified under section 145A
4e
5 Amounts not credited to the profit and loss account, being -
A the items falling within the scope of section 28
5a
B the proforma credits, drawbacks, refund of
duty of customs or excise or service tax, or
refund of sales tax or value added tax, or refund
of GST, where such credits, drawbacks or
refunds are admitted as due by the authorities
concerned
5b
C escalation claims accepted during the previous
year
5c
D any other item of income
5d
E capital receipt, if any
5e
F Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
5f
6 Amounts debited to the profit and loss account, to the extent disallowable under
section 36 due to non-fulfilment of condition specified in relevant clauses-
A
Premium paid for insurance against risk of
damage or destruction of stocks or store
[36(1)(i)]
6a
B Premium paid for insurance on the health of
employees [36(1)(ib)]
6b
C
Any sum paid to an employee as bonus or
commission for services rendered, where such
sum was otherwise payable to him as profits or
dividend [36(1)(ii)]
6c
D Any amount of interest paid in respect of
borrowed capital [36(1)(iii)]
6d
82
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 Expenditure for purchase of sugarcane in excess
of the government approved price [36(1)(xvii)]
6r
S Any other disallowance
6s
T Total amount disallowable under section 36 (total of 6a to 6s)
6t
U Total number of employees employed by the company (mandatory in case
company has recognized Provident Fund)
i deployed in India
i
ii deployed outside India
ii
iii Total
iii
7 Amounts debited to the profit and loss account, to the extent disallowable under
section 37
A Expenditure of capital nature [37(1)]
7a
B Expenditure of personal nature [37(1)]
7b
C Expenditure laid out or expended wholly and
exclusively NOT for the purpose of business or
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
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
83
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
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 such class of non-banking
financial companies as may be notified by the
Central Government
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
84
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
G Any sum payable to the Indian Railways for the
use of railway assets
10g
H
Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
Micro,
Small
and
Medium
Enterprises
Development Act, 2006
10h
I Total amount allowable under section 43B (total of 10a to 10h)
10i
11 Any amount debited to profit and loss account of the previous year but
disallowable under section 43B
A Any sum in the nature of tax, duty, cess or fee
under any law
11a
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 such class of non-banking
financial companies as may be notified by the
Central Government, in accordance with the
terms and conditions of the agreement governing
such loan or borrowing
11da
E Any sum payable as interest on any loan or
borrowing from any scheduled bank or a co-
operative bank other than a primary agricultural
credit
society
or
a
primary
co-operative
agricultural and rural development bank
11e
F Any sum payable towards leave encashment
11f
G Any sum payable to the Indian Railways for the
use of railway assets
11g
H Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
Micro,
Small
and
Medium
Enterprises
Development Act, 2006
11h
I Total amount disallowable under Section 43B(total of 11a to 11h)
11i
12 Amount of credit outstanding in the accounts in respect of
A Union Excise Duty
12a
B Service tax
12b
C VAT/sales tax
12c
D Central Goods & Service Tax (CGST)
12d
E State Goods & Services Tax (SGST)
12e
F Integrated Goods & Services Tax (IGST)
12f
G Union Territory Goods & Services Tax (UTGST)
12g
H Any other tax
12h
I Total amount outstanding (total of 12a to 12h)
12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA or
33AC
13
14 Any amount of profit chargeable to tax under section 41
14
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
85
15 Amount of income or expenditure of prior period credited or debited to the
profit and loss account (net)
15
16 Amount of expenditure disallowed u/s 14A
16
17
Whether assessee is exercising option under subsection 2A of section 92CE
Tick) Yes No
[If yes , please fill schedule TPSA]
17
Part A –
QD
Quantitative details (mandatory if liable for audit under section 44AB)
QUANTITATIVE DETAILS
(a) In the case of a trading concern
1 Opening stock
1
2 Purchase during the previous year
2
3 Sales during the previous year
3
4 Closing stock
4
5 Shortage/ excess, if any
5
(b) In the case of a manufacturing concern
6 Raw materials
a Opening stock
6a
b Purchases during the previous year
6b
c Consumption during the previous year
6c
d Sales during the previous year
6d
e Closing stock
6e
f Yield finished products
6f
g Percentage of yield
6g
h Shortage/ excess, if any
6h
7 Finished products/ By-products
a opening stock
7a
b purchase during the previous year
7b
c quantity manufactured during the previous year
7c
d sales during the previous year
7d
e closing stock
7e
f shortage/ excess, if any
7f
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
Countr
y
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
86
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(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
(Details are to be filled in the drop down to
be provided in e-filing utility)
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
(fill up details separately for each property)
2 Pass through income/ Loss if any *
2
3
Income under the head “Income from house property” (Ʃ 1k + 2 )
(if negative, take the figure to 2i of schedule CYLA)
3
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.12b of Trading
account + Sl. No. 66iv of Schedule P&L]
2a
2b Net profit or Loss from Specified Business u/s 35AD
included in 1 (enter –ve sign in case of loss)
2b
3
Income/ receipts credited to profit and
loss account considered under other
heads of income 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
i
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/44BBC/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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
87
4c Profit from activities covered under rule 7, 7A, 7B(1),
7B(1A) and 8 (Dropdown to be provided)
4c
5 Income credited to Profit and Loss account (included in 1) which is exempt
a Share of income from firm(s)
5a
b Share of income from AOP/ BOI
5b
c Any other exempt income (specify
nature and amount)
i
Ci
ii
Cii
iii Total (ci + cii)
5ciii
d Total exempt income (5a + 5b + 5ciii)
5d
6 Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 3e – 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
or u/s 115BBH
A House
property
7a
B Capital gains 7b
C Other
7c
D u/s 115BBF
7d
E u/s 115BBG
7e
F
u/s 115BBH
(other than
Cost of
Acquisition)
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
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 R l
)
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-
16
17 Amounts debited to the profit and loss account, to the
extent disallowable under section 40A (9g of PartA-
17
18
Any amount debited to profit and loss account of the
previous year but disallowable under section 43B (11i
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 assessee is a partner)
24
88
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 (10i 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
Via Section 44BBA
35vi
vib Section 44BBC
35vib
vii Section 44DA
35 vii
(item 4 of Form 3CE)
viii First Schedule of Income-tax Act
(other than
35viii
ix Total (35i to 35viii)
35 ix
36 Net profit or loss from business or profession other than speculative and specified
business
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 +
A37
a Income chargeable under Rule 7
37a
b Deemed income chargeable under Rule 7A
37b
c Deemed income chargeable under Rule 7B(1)
37c
d Deemed income chargeable under Rule 7B(1A)
37d
e Deemed income chargeable under Rule 8
37e
f Income other than Rule 7A, 7B & 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
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 6xvii 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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
89
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
ii of schedule CFL)
C48
49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from
drop down menu)
C49
D Income chargeable under the head ‘Profits and gains from business or profession’
(A37+B42+C48)
D
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
iti
)
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
(A37)
ii Income from speculative
business
(B42)
iii Income from specified
business
(C48)
iv Income from life
insurance business under
(4b)
v Total loss set off (ii + iii+iv )
v 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)
3a Written down value on the first
day of previous year
3b Adjustment as per second proviso
to sub-section (3) of section
115BAC (Refer to rule 5)
3 Total (3a + 3b)
4 Additions for a period of 180 days
or more in the previous year
5 Consideration or other realization
during the previous year out of 3
or 4
6 Amount on which depreciation at
full rate to be allowed ( 3+4 – 5)
(enter 0, if result is negative)
7 Additions for a period of less than
180 days in the previous year
8 Consideration
or
other
realizations during the year out of
7
9 Amount on which depreciation at
half rate to be allowed (7 – 8) (enter
0, if result in negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Additional depreciation, if any, on
4
13 Additional depreciation, if any, on
7
90
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 in negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Total depreciation* (10+11)
13 Depreciation disallowed under
section 38(2) of the I.T. Act (out of
column 12)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
91
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
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
92
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 & 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 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.
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
93
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) (where A4 is
not applicable)
Where
transferred
before 23rd July
2024(i)
Where
transferred
on
or after 23rd
July 2024 (ii)
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)
3ei
3eii
A3e
4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company
(to be computed with foreign exchange adjustment under first proviso to section 48)
A STCG on transactions covered u/s 111A (A4ai+A4aii)
A4a
i)Where the transfer was before 23rd July 2024
A4ai
ii)Where the transfer was on or after 23rd July 2024
A4aii
B STCG from sale of shares not covered in sl.no. 4A or sale of debentures
A4b
5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per
section 115AD
A
i In case securities sold include shares of a company other than quoted
shares, enter the following details
a Full value of consideration received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares determined in the
prescribed 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
94
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 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 (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 54G/54GA
6f
g
STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e – 6f)
A6g
7 Amount deemed to be short term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous years
shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
Sl.
Previous
year in
which asset
transferred
Section under which
deduction claimed in that
year
New asset
acquired/constructed
Amount not used for new asset or
remained unutilized in Capital gains
account (X)
Previous year in which
asset
acquired/constructed
Amount
utilized
out of
Capital
Gains
account
i 2021-22
54G/54GA
ii 2022-23
54G/54GA
iii 2023-24
54G/54GA
b
Amount deemed to be short term capital gains u/s 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 + Xii +Xiii + b +c)
A7
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
95
8 Pass Through Income/Loss in the nature of Short Term Capital
Gain, (Fill up schedule PTI) (A8ai+A8aii+ A8b + A8c)
A8
a(i) Pass Through Income/Loss in the nature of Short Term Capital Gain,
chargeable @ 15%
A8ai
a(ii) Pass Through Income/ Loss in the nature of Short Term Capital Gain,
chargeable @ 20%
A8aii
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 claimed as 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 claimed as not chargeable to tax in India as per DTAA
A9a
B
Total amount of STCG claimed as chargeable to tax at special rates in India as
per DTAA
A9b
A(A)
Capital loss on buy back of shares on or after 01st October 2024 (can be
claimed only if respective Dividend income u/s 2(22)(f) is offered) [Short
Term Capital loss @20% / 30% / Applicable rate][Short Term Capital loss
@20% / 30% / Applicable rate
A(A)
10
Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7
+ A8-A9a+A(A) )
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)(from a to f)(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 without indexation
bii
iia Cost of acquisition with indexation
(Applicable only for transfers before 23rd July 2024)
biia
iib Total cost of improvement
(a) Cost of Improvement without indexation
Biib(a)
(b) Year of Improvement
(c) Cost of Improvement with Indexation (b & c
applicable only for transfers before 23rd July 2024) Biib(c)
Add Row
iii Expenditure wholly and exclusively in connection with
transfer
biii
96
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iv
Total (where transfer is before 23rd July 2024 bi+ biia +
∑biib(c) +biii; where transfer is on or after 23rd July 2024 bi
+ bii+∑biib(a) + biii)
biv
C
Balance (aiii – biv)
1c
D
Deduction under section 54D/54EC/54G/54GA (Specify details in item
D below)
1d
E
Long-term Capital Gains on Immovable property (1c – 1d)
B1e
f
In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadhaar No.
of buyer(s)
Percentage share Amount
Address of
property,
Country
code, ZIP
Pin
code
State
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.
g
Total Long-term Capital Gains on Immovable property (ƩB1e) where transfer was
(a) Before 23rd July 2024 (sum of capital gains on all properties transferred before
23rd July 2024)
(b) On or after 23rd July 2024 (sum of capital gains on all properties transferred on
or after 23rd July 2024)
2 From slump sale
Where
transfer
was before
23rd July
2024 (i)
Where transfer
was on or after
23rd July 2024
(ii)
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
(6(e) of
Form
3CEA)
(6(e) of Form
3CEA)
c
Balance (2aiii – 2b)
2c
d
Deduction u/s 54EC
2d
e
Long term capital gains from slump sale (2c-2d)
B2e
3 From residents from sale of unlisted bonds or unlisted debenture (other than capital indexed bonds
issued by Government) (applicable only where transfer was before 23rd July 2024)
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
f
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
as per section 112(1)
Where
transfer
was before
23rd July
2024
Where transfer
was on or after
23rd july 2024
a Full value of consideration
4a
b Deductions under section 48
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
97
i
Reduction as per clause (iii) of section 48 of the Act,
read with rule 8AB of the Rules
bi
ii
Cost of acquisition with indexation
bii
iia Cost of acquisition without indexation(where transfer
was before 23rd July 2024, applicable only for the purpose of
computing excess tax to be ignored as per proviso to 112(1))
biia
iii
Cost of improvement with indexation
biii
iiia Cost of improvement without indexation(where transfer
was before 23rd July 2024, applicable only for the purpose of
computing excess tax to be ignored as per proviso to 112(1))
biiia
iv Expenditure wholly and exclusively in connection with
transfer
biv
v Total (where transfer was before 23rd July 2024, bi + bii
+biii+biv)
(where transfer was on or after 23rd July 2024, bi +biia +biiia
+ biv)
bv
va Total (bia + biia + biii) (for the purpose of computing excess
as per proviso section 112(1)) (applicable where transfer was
before 23rd July 2024)
bva
c Long Term Capital Gains on assets at B4 (4a – bv)
B4c
(i)
(ii)
ca
Long-term Capital Gains on assets at B4 above where transfer was before 23rd
July 2024 (4a – 4va)
(for the purpose of computing excess tax as per proviso to section 112(1))
B4ca
d Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A) [LTCG at 20 % with indexation]
[ B4(ci)*20%]
B4d
e
Tax as per 1st Proviso to section 112(1) [LTCG at 10 % without indexation]
[B4(ca)*10%]
(applicable where transfer was before 23rd July, 2024)
B4e
F
Excess amount that is required to be ignored as per 1st proviso to section
112(1)
[B4(d) – B4(e)]
B4f
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(iii) of schedule
112A)
B5
i. Sum of column 14 where transfer was before 23rd July 2024
B5i
ii. Sum of column 14 where transfer was on or after 23rd July 2024
B5ii
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 where transfer was
i.
Before 23rd July 2024 – Listed Debentures
ii.
Before 23rd July 2024 – other than Listed Debentures
iii.
On or after 23rd July 2024 (only unlisted shares or listed debentures)
B6
B6i
B6ii
B6iii
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
Note : For serial number (iv), break up of income based on date of
transfer is not required
Where transfer
was before
23rd July
2024(i)
Where transfer was
on or after 23rd July
2024 (ii)
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
98
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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)
(i)
Where transfer was before 23rd July 2024 [applicable for
(7(i),7(ii)& 7(iii))
(ii)
Where transfer was on or after 23rd July [applicable for 7(i),7(ii) &
(7iii)
(iii)
From sale of securities by FII as referred to in sec. 115AD
B7c
B7ci
B7cii
B7ciii
8
For FII/FPI (NON-RESIDENTS) - From sale of equity share in a company or unit of equity
oriented fund or unit of a business trust on which STT is paid under section 112A read with
section 115AD
Long-term Capital Gains on sale of capital assets at B8 (Column 14(iii) of
115AD(1)(b)(iii) proviso)(8i+8ii)
B8
i.
Sum of column 14 where transfer was before 23rd July
B8i
ii.
Sum of column 14 where transfer was on or after 23rd July
B8ii
9
From sale of assets where B1 to B8 above are not applicable
Where
transfer was
before 23rd
July 2024(i)
Where transfer was on
or after 23rd July
2024(ii)
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 of the Rules
bi
ii Cost of acquisition with indexation for transfer
before 23rd July 2024 and without indexation
for transfer on or after 23rd July 2024
bii
iii Cost of improvement with indexation for
transfer before 23rd July 2024 and without
indexation for transfer on or after 23rd July
2024
biii
iv Expenditure wholly and exclusively in
connection with transfer
biv
v Total (bi + bii +biii+biv)
bv
c Balance (aiii – bv)
9c
d Deduction under section 54D//54G/54GA (Specify
9d
e Long-term Capital Gains on assets at B9 above where transfer was (9c- 9d)
i.
Before 23rd July 2024
ii.
On or after 23rd July 2024
B9e
B9ei
B9eii
10
Amount deemed to be long-term capital gains
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
99
a Whether any amount of unutilized capital gain on asset transferred during the previous year
shown below was deposited in the Capital Gains Accounts Scheme within due date for that
year?
Yes No Not applicable. If yes, then provide the details below
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
unutilized
in Capital
gains
account
(X)
Whether
date of
limitation /
withdrawal
was before
23rd July
2024
Previous year in
which asset
acquired/construc
ted
Amount utilised out
of Capital Gains
account
i
2021-22
54D/54G/54GA
ii
2022-23
54D/54G/54GA/54GB
iii
2023-24
54D/54G/54GA
b Amount deemed to be long-term capital gains, other than at ‘a’(i+ii)
b
i.
Where deemed capital gain arose before 23rd July 2024
bi
ii.
Where deemed capital gain arose on or after 23rd July 2024
bii
c
Amount deemed to be long term capital gains as per Section 45(4) read with Section 9B of the
Act
i.
Where deemed capital gain arose before 23rd July 2024
ii.
Where deemed capital gain arose on or after 23rd July 2024
10c
10ci
10cii
Sl.
No.
4b
of
for
m
d
Amount deemed to be long-term capital gains (aXi + aXii + aXiii + b+c)
i.
Where deemed capital gain arose before 23rd July 2024
ii.
Where deemed capital gain arose on or after 23rd July 2024
B10
B10i
B10ii
11 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI)
(B11a1(i)+B11a1(ii)+B11a2(i) +B11a2(ii)+ B11b)
B11
a1(i) Pass Through Income/ Loss in the nature of Long Term
Capital Gain, chargeable @ 10% u/s 112A
B11a1(i)
a1(ii) Pass Through Income/ Loss in the nature of Long-Term
Capital Gain, chargeable @ 12.5% u/s 112A
B11a1(ii)
a2(i) Pass Through Income/Loss in the nature of Long Term
Capital Gain, chargeable @ 10% under sections other B11a2(i)
a2(ii)
Pass Through Income/ Loss in the nature of Long-Term
Capital Gain, chargeable @ 12.5% under sections other
than u/s 112A
B11a2(ii)
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 claimed as not chargeable to tax
or chargeable at special rates in India as per DTAA
Sl. No.
Amoun
t 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 claimed as not chargeable to tax in India as per DTAA
B12a
b
Total amount of LTCG claimed as chargeable to tax at special rates in India as per
DTAA
B12b
B(A)
Capital Loss on buy back of shares on or after 01st October 2024 Long Term
@12.5% / 10% for transactions covered u/s 115AD for Non residents (can be
claimed only if respective Dividend income u/s 2(22)(f) is offered)
B(A)
13 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+
B10+B11-B12a+BA]
B13
100
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
C1 Sum of Capital Gain Incomes (11ii + 11iii + 11iv + 11v + 11vi + 11vii + 11viii+11ix+11x 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
(iva)Date of Deposit
(ivb) Account Number
(ivc) IFS Code
ddmm/yyyy
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
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
(iva) Date of Deposit
(ivb) Account Number
(ivc) IFS Code
ddmm/yyyy
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
(iva) Date of Deposit
(ivb) Account Number
(ivc) IFS Code
ddmm/yyyy
v
Amount of deduction claimed
dv
e Total deduction claimed (1a + 1b + 1c + 1d)
E
e
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
101
Capital gain
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)
ABC
D
Sl.n
o.
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
remaini
ng after
set off
(11=1-2-
3-4-5-6-
7-
8-9-10)
15%
20%
30%
applicable
rate
DTA
A
rates
10%
12.5%
20%
DTA
A
rates
1
2
3
4
5
6
7
8
9
10
11
I
Loss to be set
off (Fill this
row if figure
computed is
negative)
(A3ei
*+
A4ai*
+
A8ai*
)
(A3eii*+
A4aii*+
A8aii*+A(
A))
(A5e*+
A8b*+A(
A))
(A1e*+
A2c*+A4b*+A
6g*
+A7*+A8c*+A
(A) )
A9b
( B5i*+
B6ii+B7ci*+B7ciii+
B8i*+ *
B11a1i*+B11a2i*+
B(A) )
(B1gb*+
B2eii*+
B4cii*+
B5ii*+B6iii*
+B7cii*+
B8ii*+
B9eii*+B10ii*
B11a1ii*+B11a
2ii* +B(A))
(B1ga*+
B2ei*+B3c*+
B4c
i+B6i*+B9ei*
+ B10i*+
B11b*)
B12b
ii
Short
term
capita
l gain
15%
(A3ei*+ A4ai*+
A8ai*)
iii
20%
(A3eii*+
A4aii*+ A8aii
*+A(A))
iv
30%
(A5e*+ A8b*+A(A))
v
applica
ble rate
(A1e*+ A2c*
+A4b*+A6g*
+A7*+A8c*
+A(A))
vi
DTAA
rates
A9b
vii
Long
term
capita
l gain
10%
( B5i*+B6ii*+
B7ci*+
B7ciii*+
B8i*+*
B11a1i*+B11a2i*+B
(A) )
vii
i
12.5%
(B1gb*+
B2eii*+B4cii*+
B5ii*+B6iii*
+B7cii*+ B8ii*
+ B9eii*+
B10ii*
B11a1ii*+B11a2ii*+
B(A) )
ix
20%
(B1ga*+
B2ei*+B3c*+
B4ci*+B6i*
+B9ei*+ B10i*+
B11b*)
x
DTAA
rates
B12b
xi Total loss set off (ii + iii + iv + v +
vi + vii + viii+ix+x)
xii Loss remaining after set off (i-xi)
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff with similar
securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, 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) is after setoff with similar
securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein,
if any.
F Information about accrual/receipt of capital gain
Type of Capital gain / Date
Upto 15/6
(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)
102
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
1
Short-term capital gains taxable at the rate of 15%
Enter value from item 5via of schedule BFLA, if any.
2 Short-term capital gains taxable at the rate of 20% Enter
value from item 5vib of schedule BFLA, if any.
3
Short-term capital gains taxable at the rate of 30%
Enter value from item 5vii of schedule BFLA, if any.
4
Short-term capital gains taxable at applicable rates
Enter value from item 5viii of schedule BFLA, if any.
5
Short-term capital gains taxable at DTAA rates
Enter value from item 5ix of schedule BFLA, if any.
6
Long- term capital gains taxable at the rate of 10%
Enter value from item 5xa of schedule BFLA, if any.
7
Long- term capital gains taxable at the rate of 12.5%
Enter value from item 5xb of schedule BFLA, if any.
8
Long- term capital gains taxable at the rate of 20%
Enter value from item 5xi of schedule BFLA, if any.
9
Long- term capital gains taxable at the rate DTAA rates
Enter value from item 5xii of schedule BFLA, if any.
1
0
Capital gains on transfer of Virtual Digital Asset taxable at
the rate of 30%
Enter value from item 17B of schedule SI, if any
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
103
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
acquired
(On or
before/
after 31st
Jan 2018)
Share /
Unit
transferred
(Before/ on
or after
23rd July
2024)
ISIN Code
Name of
the Share/
Unit
No. of
Shares/Units
Sale-price
per
Share/Unit
Full Value of
Consideration-
if shares are
acquired on or
before
31.01.2018
(Total Sale
Value) (4*5)
-If Shares are
acquired after
31.01.2018-
please enter
full value of
consideration
Cost of
acquisition
without
indexation
Higher of
8 and 9
Cost of
acquisition
If the long
term
capital
asset was
acquired
before
01.02.2018,
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)(ac)-
(4*10)
Expenditure
wholly and
exclusively
in
connection
with
transfer
Total
deductions
(7+12)
Balance
(6-13)
Item 5 of
LTCG
Schedule
of ITR5
(Col 1)
(Col 1a)
(Col 1b)
(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
i.Total of Col 14 where transfer was before 23rd July 2024
ii.Total of Col 14 where transfer was on or after 23rd July
2024
iii. Total of LTCG u/s 112A
104
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
115AD(1)(b)(iii) proviso
For NON-RESIDENTS – From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A
rws 115AD(1)(b)(iii) proviso
Sl.
No.
Share/unit
acquired
(On or
before/
after 31st
Jan 2018)
Share/Unit
transferred
(Before/ on
or after
23rd July
2024)
ISIN
Code
Name
of the
Share/
Unit
No. of
Shares/
Units
Sale-
price
per
Share/
Unit
Full Value of
Consideration
-if shares are
acquired on
or before
31.01.2018
(Total Sale
Value) (4*5)
-If shares are
acquired
after
31.01.2018-
Please enter
full of
consideration
Cost of
acquisition
without
indexation
Higher of
8 and 9
Cost of
acquisition
If the long
term
capital
asset was
acquired
before
01.02.2018,
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)(ac)-
(4*10)
Expenditure
wholly and
exclusively
in
connection
with
transfer
Total
deductions
(7+12)
Balance
(6-13)
Item 8 of
LTCG
Schedule
of ITR5
(Col
1)
(Col 1a)
(Col 1b)
(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
i.Total of Col 14 where transfer was before 23rd July 2024
ii.Total of Col 14 where transfer was on or after 23rd July 2024
iii.Total of LTCG u/s 112A rws 115AD(1)(b)(iii) proviso
Schedule VDA
Income from transfer of Virtual Digital Assets
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
Sl. No.
Date of Acquisition
Date of Transfer
Head under which income
to
be
taxed
(Business/Capital Gain)
Cost of Acquisition
(In case of gift;
a. Enter the amount on which tax
is paid u/s 56(2)(x) if any
b. In any other case cost to
previous owner)
Consideration
Received
Income from transfer of Virtual
Digital Assets (enter nil in case of
loss) (Col. 6 – Col. 5)
(Col. 1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
Add 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)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
105
Schedule OS Income from other sources
OTHER SOURCES
1
Gross Income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
a Dividends, Gross (ai + aii + aiii)
1a
i
Dividend income other than (ii) and (iii) ai
ii Dividend income u/s 2(22)(e)
aii
iii Dividend income u/s 2(22)(f)
aiii
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
-
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
Any specified sum received by a unit holder from a business
trust during the previous year as referred to in section
56(2)(xii)
Rows can be added as required
2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl. no. 1)
2
ai
Winnings from lotteries, crossword puzzles, races, card
games etc. chargeable u/s 115BB
2ai
aii Income by way of winnings from online games chargeable
u/s 115BBJ
2aii
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv +
bvi)
2b
i Cash credits u/s 68
bi
ii 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
106
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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) other than
proviso to section115A(1)(a)(A)
ci
ia
Dividend received by non-resident (not
being company) or foreign company from a
unit in an International Financial Services
Centre, as referred to in sub-section (1A) of
section 80LA chargeable under proviso to
section 115A(1)(a)(A)
cia
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
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
107
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 claimed as chargeable
at special rates (drop down to be provided)
2d
e Amount included in 1 and 2 above, which is claimed as 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,
1aiii, 1b to
1d to No.2a
to 2d in
which
included
Country
name &
code
Article
of
DTAA
Rate as per
Treaty
(enter NIL, if
not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as
per I.T.
Act
Applicable rate
[lower of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3 Deductions under section 57 (other than those relating to income chargeable at special rates under
2a, 2b, 2c, 2d & 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(i) and/or 1a(ii))
3c
Ci Eligible 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
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 xvii 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)
108
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
1
Income by way of winnings
from lotteries, crossword
puzzles,
races,
games,
gambling,
betting
etc.
referred
to
in
section
2(24)(ix)
2
Income by way of winnings
from online games u/s
115BBJ
3a
Dividend Income referred
in Sl. No 1a(i)
3b
Dividend Income referred
in Sl. No. 1a(iii)
4
Dividend
Income
u/s
115A(1)(a)(i) other than
proviso
to
section
115A(1)(a)(A)
@
20%
(Including PTI Income)
5
Dividend income under
proviso
to
sec
115A(1)(a)(A)
@10%
(Including PTI Income)
6
Dividend
Income
u/s
115AC @ 10% (Including
PTI Income)
7
Dividend Income (other
than units referred to in
section 115AB) received by
a FII u/s 115AD(1)(i) @
20%
(Including
PTI
Income)
8
Dividend Income (other
than units referred to in
section 115AB) received by a
specified
fund
u/s
115AD(1)(i)
@
10%
(Including PTI Income
9
Dividend
income
chargeable at DTAA Rates
Schedule CYLA Details of Income after Set off of current year losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.No
Head/ Source of Income
Income of current
year (Fill this
column only if
income is zero or
positive)
House property
loss of the
current year set
off
Business 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)
(3 of Schedule –
HP)
(2v of item E of
Schedule BP)
(6 of Schedule-OS)
ii
House property
(3 of 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)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
109
v
Speculation income
(3ii of item E of Sch.
BP)
vi
Specified business income u/s
35AD
(3iii of item E of Sch.
BP)
viia Short-term capital gain taxable
@ 15%
(11ii of item E of
Schedule CG)
viib Short-term capital gain taxable
@ 20%
(11iii of item E of
Schedule CG)
viii Short-term capital gain taxable
@ 30%
(11iv of item E of
Schedule CG)
ix Short-term capital gain taxable
at applicable rates
(11v of item E of
Schedule CG)
x
Short-term capital gain taxable
at special rates in India as per
DTAA
(11vi of item E of
Schedule CG)
xia Long term capital gain taxable
@ 10%
(11vii of item E of
Schedule CG)
xib Long term capital gain taxable
@ 12.5%
(11viii of item E of
Schedule CG)
xii Long term capital gain taxable
@ 20%
(11ix of item E of
Schedule CG)
xiii
Long term capital gains taxable
at special rates in India as per
DTAA
(11x 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) (Note: B/F loss
set off will be
restricted to business
income excluding
income u/s 44BB)
Note: B/F depreciation set
off will be restricted to
business income excluding
income u/s 44BB)
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)
via
Short-term capital gain taxable
@ 15%
( 5viia of
Schedule CYLA)
(B/f short-term
capital loss)
110
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
vib
Short-term capital gain taxable
@ 20%
(5viib 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)
xa
Long-term capital gain taxable
@ 10%
( 5xia of
Schedule CYLA)
(B/f short-term or
long-term capital
loss)
xb
Long-term capital gain taxable
@ 12.5%
(5xib 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 + 5via+5vib + 5vii + 5viii + 5ix +
5xa+5xb +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/
YYYY)
House
proper
ty loss
Loss from business other than loss
from speculative business and
specified business
Loss
from
speculati
ve
business
Loss
from
specified
business
Loss
from
life
insuran
ce
business
u/s 115B
Short-
term
capital
loss
Long-
term
Capital
loss
Loss
from
owning
and
maintai
ning
race
horses
Brought
forward
business l
oss
Amount as
adjusted on
account of
opting for
taxation un
der section
115BAD or
115BAC(1A
)
Brought
forward
Business lo
ss available
for set
off during
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
2023-24
xv
2024-25
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
111
xvi
Total of
earlier year
losses b/f
xvii Adjustment
of above
losses in
Schedule
BFLA
(2i of
Schedu
le
BFLA)
(2ii of
Schedule
BFLA)
(2iv of
Schedule
BFLA)
(2v of
Schedule
BFLA)
(2iii of
schedule
BFLA)
(2xiii of
Schedul
e BFLA)
xvii
i
2025-26
(Current
year losses)
(2xvii
of
Schedu
le
CYLA
(3xvii of
Schedule
CYLA)
(B42 of
Schedule
BP, if –
ve)
(C48 of
Schedule
BP, if –
ve)
(A4b of
Schedule
BP, if –
ve
(2xii+3xii
+4xii+5x
ii+6xii)
of item E
of
Schedule
CG)
(7xii+8xii
+9xii+10x
ii) of item
E of
Schedule
CG)
(8e of
Schedul
e OS, if
–ve)
xix
Current
year loss
distributed
among the
unit-holder
(Applicable
for
Investment
fund only)
xx
Current
year losses
to be
carried
forward
(xviii-xix)
xxi Total loss
Carried
forward to
future years
(xvi-
xvii+xx)
Schedule UD
Unabsorbed depreciation and allowance under section 35(4)
Sl No
Assessment
Year
Depreciation
Allowance under section 35(4)
Amount of
brought
forward
unabsorbed
depreciation
Amount as
adjusted on
account of opting
for taxation under
section 115BAD or
115BAC(1A)
Amount of
depreciation set-
off against the
current year
income
Balance
carried
forward to
the next
year
Amount of
brought
forward
unabsorbed
allowance
Amount of
allowance set-
off against the
current year
income
Balance
Carried
forward
to the
next year
(1)
(2)
(3)
3(a)
(4)
(5)
(6)
(7)
(8)
i
Current
Assessment
Year
ii
iii
iv
v
Total
(3xvi of BFLA)
(4xvi of BFLA)
Schedule ICDS
Effect of Income Computation Disclosure Standards on profit
Sl.
No.
ICDS
Increase
in profit
(Rs.)
Decrease
in profit
(Rs.)
Net effect
(Rs.)
(1)
(2)
(3)
(4)
(5)
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
112
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
XI s
Total effect of ICDS adjustments on profit
(I+II+III+IV+V+VI+VII+VIII+IX+X)
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
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—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
113
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
Schedule80GGC
Details of contributions made to political parties
S.
No.
Date
Amount of contribution
Eligible
amount of
contribution
Transaction Reference
number for UPI transfer
or Cheque number/
IMPS/NEFT/RTGS
IFS code of Bank
Contribution
in cash
Contribution
in other mode
Total Contribution
i
(add rows)
Total
contribution
Schedule 80IAC
Deduction in respect of eligible start-up [to be filled only if answer to A19(g) is ‘Yes’]
Sl. No.
Date of
incorporation of
Startup
Nature of business
Certificate number
as obtained from
Inter Ministerial
Board of
Certification
First AY in which
deduction was
claimed
Amount of
deduction claimed
for current AY
(1)
(2)
(3)
(4)
(5)
(6)
Schedule 80LA
Deduction in respect of offshore banking unit or IFSC
Sub-section in which deduction is claimed
Sl.
No.
Type of
entity
Type of
income of the
unit
Authority
granting
registration
Date of
registration
Registration
number
First AY during
which deduction
is claimed
Amount of
deduction
claimed for
current AY
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(add row option to be provided)
Total
114
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or
35(2AA)]
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
Schedule 80-IA
Deductions under section 80-IA
a
Deduction in respect of profits of an
enterprise referred to in section 80-IA(4)(i)
[Infrastructure facility]
a1 Undertaking no.
1
(item 30 of Form 10CCB of the
undertaking)
a2 Undertaking no.
2
(item 30 of Form 10CCB of the
undertaking)
b
Deduction in respect of profits of an
undertaking referred to in section 80-
IA(4)(iv) [Power]
b1 Undertaking no.
1
(item 30 of Form 10CCB of the
undertaking)
b2 Undertaking no.
2
(item 30 of Form 10CCB of the
undertaking)
c 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 10CCB of the undertaking)
a2 Undertaking no.
2
(30 of Form 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 10CCB of the undertaking)
b2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
c
Deduction in the case of an undertaking
developing and building housing projects
[Section 80-IB(10)]
c1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
c2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
d
Deduction in the case of an undertaking
engaged in processing, preservation and
packaging of fruits, vegetables, meat, meat
products, poultry, marine or dairy products
[Section 80-IB(11A)]
d1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
d2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
e
Deduction in the case of an undertaking
engaged in integrated business of handling,
storage and transportation of food grains
[Section 80-IB(11A)]
e1 Undertaking no.
1
(30 of Form 10CCB of the undertaking)
e2 Undertaking no.
2
(30 of Form 10CCB of the undertaking)
f Total deduction under section 80-IB (Total of a1 to e2)
f
Schedule 80-IE
Deductions under section 80-IE
a Deduction in respect of undertaking located in North-East
aa Assam
aa1 Undertaking no. 1
(30 of Form 10CCB of the
aa2 Undertaking no. 2
(30 of Form 10CCB of the
d
ki
)
ab Arunachal
Pradesh
ab1 Undertaking no. 1
(30 of Form 10CCB of the
d
ki
)
ab2 Undertaking no. 2
(30 of Form 10CCB of the
d
ki
)
ac Manipur
ac1 Undertaking no. 1
(30 of Form 10CCB of the
d
t ki
)
ac2 Undertaking no. 2
(30 of Form 10CCB of the
ad Mizoram
ad1 Undertaking no. 1
(30 of Form 10CCB of the
d
ki
)
ad2 Undertaking no. 2
(30 of Form 10CCB of the
ae Meghalaya
ae1 Undertaking no. 1
(30 of Form 10CCB of the
ae2 Undertaking no. 2
(30 of Form 10CCB of the
d
t ki
)
af Nagaland
af1 Undertaking no. 1
(30 of Form 10CCB of the
af2 Undertaking no. 2
(30 of Form 10CCB of the
d
t ki
)
ag Tripura
ag1 Undertaking no. 1
(30 of Form 10CCB of the
ag2 Undertaking no. 2
(30 of Form 10CCB of the
d
t ki
)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
115
ah Total deduction for undertakings located in North-east (total of aa1
to ag2)
ah
b Total deduction under section 80-IE (ah)
b
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)
11
Sec.80P(2)(d)Interest/Dividend from Investment in other co-operative society
12
Sec.80P(2)(e)Income from Letting of godowns/ warehouses for storage,
processing / facilitating the marketing of commodities
13
Sec.80P(2)(f)Others
14
Total
Schedule VI-A
Deductions under Chapter VI-A
TOTAL DEDUCTIONS
1 Part B- Deduction in respect of certain payments
a 80G
b 80GGA
c 80GGC
Total Deduction under Part B (a + b + c)
1
2 Part C- Deduction in respect of certain incomes
d 80-IA
(c of Schedule 80-IA)
e 80-IAB
f 80-IAC
( 6 of Schedule 80-IAC)
g 80-IB
(f of Schedule 80-IB)
h 80-IBA
i 80-IE
(B of Schedule 80-IE)
j 80JJA
k 80JJAA
[Sl.no. 5I(eiv) +5II of
Annexure to Form 10DA]
l 80LA(1)
( 8 of Schedule 80-LA)
m 80LA(1A)
( 8 of Schedule 80-LA)
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
116
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 lakh)
4
Schedule AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2025-26 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2025-26 (2g of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1,
otherwise enter 0]
3
4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount
mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.No
Assessment Year
(AY)
(A)
AMT Credit
AMT Credit
Utilised during the
Current
Assessment Year
(C)
Balance AMT
Credit
Carried
Forward
(D)= (B3) –(C)
Gross
(B1)
Set-off in earlier
assessment years
(B2)
Balance brought
forward to the
current assessment
year
(B3) = (B1) – (B2)
i
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 2023-24
xiv 2024-25
xv
Current AY (enter
1 -2, if 1>2 else
enter 0)
xvi 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)
1a
111A or section 115AD(1)(ii)- Proviso (STCG on shares/equity
oriented MF on which STT paid) [where transfer was before 23rd
July 2024 as applicable]
15
(part of 5via of
Schedule BFLA)
1b
111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on
which STT paid) [where transfer was on or after 23rd July 2024 as
applicable]
20
(part of 5vib of
Schedule BFLA)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
117
2 115AD (STCG for FIIs on securities where STT not paid)
30
(part of 5vii of
Schedule BFLA)
3a
Proviso to 112(1) (LTCG on listed securities/ units with indexation)
[where transfer was before 23rd July 2024 as applicable and tax
thereon after taking into account Sl. no. B4(f) of Schedule CG, if
any.]
20 (as
reduced by
B4(f) of
Schedule
CG, if any)
(part of 5xa of
Schedule BFLA)
3b 112(1) (LTCG on listed securities/ units) [where transfer was on or
after 23rd July 2024 as applicable]
12.5
(part of 3viib of
Schedule BFLA)
4a
112(1)(c)(iii) (LTCG for non-resident on unlisted securities or other
than Listed debentures) [where transfer was before 23rd July 2024
as applicable]
10
(part of 5xa of
Schedule BFLA)
4b 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) [where
transfer was on or after 23rd July 2024 as applicable
12.5
(part of 5xb of
Schedule BFLA)
5a 115AB (LTCG for non-resident on units referred in section115AB)
where transfer was before 23rd July 2024 as applicable]
10
(part of 5xa of
Schedule BFLA)
5b 115AB (LTCG for non-resident on units referred in section115AB)
where transfer was on or after 23rd July 2024 as applicable]
12.5
(part of 5xb of
Schedule BFLA)
6a 115AC (LTCG for non-resident on bonds/GDR)[where transfer was
before 23rd July 2024 as applicable]
10
(part of 5xa of
Schedule BFLA)
6b 115AC (LTCG for non-resident on bonds/GDR) [ where transfer
was on or after 23rd July 2024 as applicable]
12.5
(part of 5xb of
Schedule BFLA)
7 115AD (LTCG for FII on securities)
10
(part of 5xa of
Schedule BFLA)
8a 112 (LTCG on others)) [where transfer / event was before 23rd July
2024 as applicable]
20
(5xi of Schedule
BFLA)
8b 112 (LTCG on others) [where transfer / event was on or after 23rd
July 2024 as applicable]
12.5
(5xb of Schedule
BFLA)
9a
112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares
or units on which STT is paid)) [where transfer was before 23rd July
2024 as applicable]
10
(5xa of Schedule
BFLA)
9b
112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares
or units on which STT is paid)) [where transfer / event was on or
after 23rd July 2024 as applicable]
12.5
(5xb 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 a non-resident from
bonds purchased in foreign currency)
10
(part of 2cx of
Schedule OS)
13b115AC (Income by way of dividend received by non-resident from
GDR purchased in foreign currency)
10
(part of 2cxiof
Schedule OS)
14 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(2ai of Schedule
OS)
15 115BBJ (Winnings from online games)
30
(2aii of Schedule
OS)
16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule
OS)
17 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)
18 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)
19 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)
20 115A(1)(b) (A) & 115A(1)(b)(B) (Income of a non-resident from
Royalty)
10
(part of 2cviii of
Schedule OS)
118
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 INCOMES
1 Interest income
1
2
i Gross Agricultural receipts (other than income to be excluded
under rule 7A, 7B or 8 of I.T. Rules)
i
ii Expenditure incurred on agriculture
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
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
21 Income from other sources chargeable at special rates in India as
per DTAA
(part of 5xv of
Schedule BFLA )
22a Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 15%
15
(part of 5via of
Schedule BFLA)
22bPass Through Income in the nature of Short Term Capital Gain
chargeable @ 20%
20
(part of 5vib of
Schedule BFLA)
23 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 30%
30
(part of 5vii of
Schedule BFLA)
24a Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% u/s 112A
10
(part of 5xa of
Schedule BFLA)
24bPass Through Income in the nature of Long Term Capital Gain
chargeable @ 12.5% u/s 112A
12.5
(part of 5xb of
Schedule BFLA)
25a Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% - u/s other than 112A
10
(part of 5xa of
Schedule BFLA)
25bPass Through Income in the nature of Long Term Capital Gain
chargeable @ 12.5% - u/s other than 112A
12.5
(part of 5xb 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 sources
chargeable at special rates
(2d of Schedule
OS)
28 Any other income chargeable at special rates (Please choose from
dropdown menu)
(part of 2c of
Schedule OS)
Total
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
119
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 claimed as 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 claimed as 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 115U, 115UAand 115UB
PASS THROUGH INCOME
Sl
.
Investment
entity
covered by
section 115U/
115UA/115U
B
Name of
business
trust/
investmen
t fund
PAN of
the
business
trust/
investmen
t fund
Sl
.
Head of
income
Curren
t year
income
Share of
current
year loss
distribute
d by
Investmen
t fund
Net
Income/Los
s
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
ai
i
Others
B
Long
term
bi
Section
112A
bi
i
Sections
other
than
112A
iii
Other Sources
A
Dividend
B
Others
iv
Income claimed to be
exempt
A
u/s
10(23FBB
)
B
u/s
………….
.
C
u/s
…………
2.
i
House property
ii
Capital Gains
A
Short
term
ai
Section
111A
ai
i
Others
120
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
B
Long
term
bi
Section
112A
bi
i
Sections
other
than
112A
iii
Other Sources
A
Dividend
B
Others
iv
Income claimed to be
exempt
A
u/s
10(23FBB
)
B
u/s
………….
.
C
u/s
…………
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
adjustment
s as per
section
92CE(2A)
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
6
Name of
Bank and
Branch
7
BSR Code
8
Serial
number of
challan
9
Amount
deposited
Schedule 115TD Accreted income under section 115TD
1 Aggregate Fair Market Value (FMV) of total assets of specified person
1
2 Less: Total liability of specified person
2
3 Net value of assets (1 – 2)
3
4
(i)
FMV of assets directly acquired out of income referred to
in section 10(1)
4i
(ii)
FMV of assets acquired during the period from the date
of creation or establishment to the effective date of
registration/provisional registration u/s 12AB, if benefit
u/s 11 and 12 not claimed during the said period
4ii
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
121
(iii) FMV of assets transferred in accordance with third
proviso to section 115TD(2)
4iii
(iv) Total (4i + 4ii + 4iii)
4iv
5 Liability in respect of assets at 4 above
5
6 Accreted income as per section 115TD [3 – (4iv – 5)]
6
7 Additional income-tax payable u/s 115TD at maximum marginal rate
7
8 Interest payable u/s 115TE
8
9 Specified date u/s 115TD
9
10 Additional income-tax and interest payable
10
11 Tax and interest paid
11
12 Net payable (10 - 11) (Enter 0 if negative)
12
13 Date(s) of deposit of tax on accreted income
Date 1
DD/MM/YYYY
Date 2
DD/MM/YYYY
Date 3
DD/MM/YYYY
14 Name of Bank and Branch
15 BSR Code
16 Serial number of challan
17 Amount deposited
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA AND TAX RELIEF
Sl. Country
Code
(dropdown
to be
provided
in the e-
filing
utility)
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
122
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
A
1
Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2024)
Sl
N
o
Country
name
Country
code
Name of
financial
institution
Address
of
financial
institutio
n
ZIP
code
Account
number
Status
Account
opening date
Peak
balance
during
the
period
Closing
balance
Gross
interest
paid/credite
d to the
account
during the
period
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii
)
A
2
Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2024
Sl
N
o
Countr
y name
Country code Name of
financial
institution
Address of
financial
institution
ZIP
code
Accoun
t
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
)
A
3
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 December, 2024
Sl
N
o
Countr
y name
Country code Name of
entity
Address of
entity
ZIP
code
Nature
of
entity
Date of
acquirin
g the
interest
Initial
value of
the
investmen
t
Peak
value of
investmen
t during
the period
Closin
g value
Total gross
amount
paid/credite
d 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)
A
4
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 December, 2024
Sl
No
Countr
y 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)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
123
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year
ending on 31st December, 2024
Sl
No
Country
Name
and code
Zip
Cod
e
Natur
e of
entity
Name and
Address of
the Entity
Nature of
Interest-
Direct/
Beneficial
owner/
Beneficiary
Date since
held
Total
Investmen
t (at cost)
(in rupees)
Income
accrued from
such Interest
Nature
of
Income
Income taxable and offered in this
return
Amount Schedule
where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending on
31st December, 2024
Sl
No
Country
Name
and code
ZIP
code
Address of
the
Property
Ownership
-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment (at
cost) (in rupees)
Income
derived from
the property
Nature of
Income
Income taxable and offered in this
return
Amount Schedule
where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending
on 31st December, 2024
Sl
No
Country
Name
and code
Zip
Code
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 calendar
year ending on 31st December, 2024 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 aboveand,
(ii) income under the head business or profession
124
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Sl
No
Country
Name
and code
Zip
Code
Name and address of
the person from whom
derived
Income
derived
Nature of
income
Whether taxable in
your hands?
If (6) is yes, Income offered in this
return
Amount Schedule
where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
NOTE
►
Please refer to instructions for filling out this schedule.
Schedule
GST
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
DETAILS OF GST
Sl. No.
GSTIN No(s).
Annual value of outward supplies as per the GST return(s) filed
(1)
(2)
(3)
NOTE
►
Please furnish the information above for each GSTIN No. separately
PART-B
Part B – TI
Computation of total income
TOTAL INCOME
1 Income from house property ( 3 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
ia Short-term chargeable @ 15% (11ii of item E of
schedule CG)
aia
ib Short-term chargeable @ 20% (11iii of item E of
schedule CG)
aib
ii Short-term chargeable @ 30% (11iv of item E of
schedule CG)
aii
iii Short-term chargeable at applicable rate (11v of
item E of schedule CG)
aiii
iv Short-term chargeable at special rates in India as
per DTAA (11vi of item E of Schedule CG)
aiv
v Total Short-term (aia+aib+ aii + aiii + aiv) (enter
nil if loss)
av
b Long-term
ia Long-term chargeable @ 10% (11vii of item E of
Schedule CG)
bia
ib Long-term chargeable @ 12.5% (11viii of item E of
Schedule CG)
bib
ii Long-term chargeable @ 20% (11ix of item E of
Schedule CG)
bii
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
125
iii Long-term chargeable at special rates in India as
per DTAA (11x of item E of schedule CG)
biii
iv Total Long-term (bia+bib+ 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
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 of current year losses (5 – 6) (total of serial no (ii), (iii) , (iv) to
(xvi) of column 5 of schedule CYLA + 4b + 2iv)
7
8 Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule
BFLA)
8
9 Gross Total income (7 – 8) (also total of serial no (i) , (ii) , iv) to (xiv) of column 5 of
Schedule BFLA + 4b + 2iv)
9
10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included
in 9
10
11 Deductions under Chapter VI-A
a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto
(i+ii+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 xx 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
126
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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
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)
12
13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of
Schedule 115TD)
13
14 Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12)
14
15 Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly
credited into the bank account)
15
BANK ACCOUNT
16 Do you have a bank account in India (Non- Residents claiming refund with no bank
account in India may select No)
Select Yes or No
a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl. IFS Code of the Bank in case of Bank
Accounts held in India
Name of the Bank
Account
Number
Type of
account
(Dropdown to
be provided by
e-filing utility)
Select Account for
refund credit (tick at
least one account √ )
I
II
Note:
1) All bank accounts held at any time are to be reported, except dormant A/c
2) In case multiple accounts are selected, the refund will be credited to one of the validated accounts after
processing the return.
Rows can be added as required
b) Non- residents, 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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
127
17 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
18
TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
ASSESSMENT TAX
Sl
No
BSR Code
Date of Deposit (DD/MM/YYYY) Serial Number of Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
NOTE
►
Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI
B
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished by
Deductor(s)]
Sl
N
o
TDS
credit
relating
to self
/other
person
[other
person
as per
rule
37BA(2)
]
PAN/
Aadhaa
r No. of
Other
Person
(if TDS
credit
related
to other
person)
TAN of the
Deductor/
PAN/Aadhaa
r No. of
Tenant/
Buyer
Section
under
which
TDS is
deducte
d
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year (TDS
deducted during the
FY 2024-25)
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
forwar
d
Fin.
Year in
which
deducte
d
TD
S
b/f
Deducte
d in own
hands
Deducted in
the hands
of or any
other
person as
per rule
37BA(2) (if
applicable)
Claime
d in
own
hands
Claimed in the hands
of or any other
person as per rule
37BA(2) (f
applicable)
Gross
Amoun
t
Head
of
Incom
e
(1)
(2)
(3)
(4)
(4a)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Incom
e
TD
S
Incom
e
TD
S
PAN/
Aadhaa
r No.
I
NOTE ►Please enter total of column 9 in10b of Part B- TTI
128
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS ON INCOME
Sl
No
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 2024-25)
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)
i
TCS
PAN/
Aadhaar
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”.
➔
[F. No. 370142/17/2025-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
Note.- The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3,
sub-section(ii) vide number S.O. 969 (E), dated the 26th March, 1962 and was last amended
vide notification GSR 279(E), dated the 30th April, 2025.
Explanatory Memorandum- It is hereby certified that no person shall be adversely affected by
giving retrospective effect to these rules.
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.
