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MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 9th May, 2025
No. 46/2025
G.S.R. 303(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 (Eighteenth Amendment) Rules, 2025.
(2) They shall be deemed to have come into force on the 1st day of April, 2025.
2.
In the Income-tax Rules, 1962, in Appendix - II, for FORM ITR-7, the following FORM shall be
substituted, namely: –––
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
55
“FORM
ITR-7
INDIAN INCOME TAX RETURN
[For persons including companies
required to furnish return under
sections 139(4A) or 139(4B) or
139(4C) or 139(4D) only]
(See rule 12 of the Income-tax Rules,
1962)
(Refer instructions for guidance)
Assessment Year
2 0 2 5 -
2 6
Part A-GEN
PERSONAL INFORMATION
(A1) Name (as mentioned in deed of creation/
establishing/ incorporation/ formation)
(A2) PAN
(A4) Flat/Door/Block No
(A5) Name of
Premises/Building/Village
(A3) Date of formation/incorporation
(DD/MM/YYYY)
/ /
(A6) Road/Street/Post Office
(A7) Area/Locality
(A11)
Status
(see
instructions)
(A12) Sub
Status
(see
instructions)
(A8) Town/City/District
(A9)
State
(A10) Pin code/Zip
code
(A13) Office Phone Number
with STD code/Mobile No. 1
(A14) Mobile No. 2
(A15) Email Address 1
(A16) Email Address 2
(A17) (i) Return furnished under section 139(4A) 139(4B) 139(4C) 139(4D)
(ii) Please specify the section under which the exemption is claimed (dropdown to be provided)
(A18) Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details:
Details of the projects/institutions run by you
Sl.
Name of the project/institution
(see instruction)
Nature of activity
(see instruction)
Classification
(see instructions)
1
2
3
4
56
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if
required to be registered)
(Where regular registration/approval has been granted, details of provisional registration/ approval are not
required)
Sl.
Section under which
registered/provisionally
registered or
approved/notified
Date of
registration/provisional
registration or
approval
Approval/
Notification/
Unique
Registration
No. (URN)
Approving/
registering
Authority
Date from which
registration/provisional
registration/ approval
is effective
1
(Dropdowns to be
provided)
2
(A20) Details of registration/provisional registration or approval under any law other than Income-tax Act
(including the registration under Foreign Contribution (Regulation) Act, 2010, registration on DARPAN
portal of Niti Aayog and registration with SEBI)
Sl.
Law
under/Portal on
which registered
Specify
details in
case ‘Any
other
Law’
Date of
registration
or
approval
Approval/
Notification/
Registration No.
Approving/
registering
Authority
Date from which
the registration is
effective
1
(Dropdowns to be
provided)
2
FILING STATUS
(A21)
(ai)
Return filed u/s (Tick) [Please
see instruction]
139(1)-On or before due date, 139(4)-After due date, 139(5)-
Revised Return,
92CD-Modified return, 119(2)(b)- After Condonation of delay .
(aii)
Or filed in response to notice
u/s
139(9), 142(1), 148, 153C
(b)
If revised/ defective/Modified, then enter Receipt No.
and Date of filing original return (DD/MM/YYYY)
__
/___/___
(c)
If filed, in response to 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)
Residential status? (Tick) Resident Non-resident
(e)
Whether any income included in total income for which claim under section 90/90A/91 has been made?
Yes No
[applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR]
(f)
Whether this return is being filed by a representative assessee? (Tick) Yes
No
If yes, please furnish following information -
(1)
Name of the representative
(2)
Capacity of the Representative (drop down to be provided)
(3)
Address of the representative
(4)
Permanent Account Number (PAN)/Aadhaar No. of the representative
(g)
Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following
information
Name of Firm
PAN
(h)
Legal Entity Identifier (LEI) details (mandatory if refund is 50 crores or more):
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
57
LEI Number
Valid upto date
(DD/MM/YYYY)
A
22
(A2
2)
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 the
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
subscrip
tion /
purchas
e
Fac
e
val
ue
per
sha
re
Iss
ue
pri
ce
per
sha
re
(in
cas
e of
fres
h
issu
e)
Purchas
e price
per
share (in
case of
purchas
e from
existing
sharehol
der)
No.
of
shar
es
Sale
consider
ation
No.
of
shar
es
Cost of
acquisi
tion
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
OTHER DETAILS
(A23)
i
Where, in any of the projects/institutions run by you, one of the charitable purposes is
advancement of any other object of general public utility then-
a
i
Whether there is any activity in the
nature of trade, commerce or business
referred to in proviso to section 2(15)?
Yes No
ii
If yes, then percentage of receipt from
such activity vis-à-vis total receipts
%
b
i
Whether there is any activity of
rendering any service in relation to any
trade, commerce or business for any
consideration as referred to in proviso to
section 2(15)?
Yes No
ii
If yes, then percentage of receipt from
such activity vis-à-vis total receipts
%
ii
If ‘a’ or ‘b’ is YES, the aggregate annual receipts from such activities in respect of that
institution
Sl.
Name of the project/Institution
Amount of aggregate annual
receipts from such activities
a
b
(A24)
i
Is there any change in the objects/activities during the
Year on the basis of which
approval/registration/provisional registration was
granted?
Yes No
ii
If yes, please furnish following information:-
A
date of such change (DD/MM/YYYY)
____/____/________
B
Whether an application for fresh
registration/provisional registration has been
made in the prescribed form and manner within
the stipulated period of thirty days as per Clause
(ab) of sub-section (1) of section 12A / Sub-clause
(v) of Clause (ac) of sub-section (1) of section 12A
Yes No
C
Whether fresh registration/provisional
registration has been granted under section 12AB
Yes No
58
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
D
date of such fresh registration/provisional
registration (DD/MM/YYYY)
____/____/________
(A25) Is this your first return?
Yes No
(A26) Whether provisions of twenty second proviso to Section 10(23C)
or Section 13(10) are applicable?
Yes No
If “Yes”, please furnish below information, whether:
(a)
Provisions of proviso to clause (15) of section 2 are applicable
Yes No
(b)
Conditions specified in clause (a) of tenth proviso to 10 (23C) /
sub-clause (i) of clause (b) of sub-section (1) of section 12A have
been violated
Yes No
(c)
Conditions specified in clause (b) of tenth proviso to 10 (23C)/
sub-clause (ii) of clause (b) of sub-section (1) of section 12A have
been violated
Yes No
(d)
Conditions specified in twentieth proviso to 10(23C)/ clause (ba)
of sub-section (1) of section 12A have been violated
Yes No
AUDIT INFORMATION
(A27) (i) Are you liable for audit under the Income-tax Act? (Tick) Yes No, If yes, furnish
following information-
(ii) Section under which you are liable for audit (specify section). Please mention date of audit report.
(DD/MM/YY)
a
Name of the auditor signing the tax audit report
b
Membership No. of the auditor
c
Name of the auditor (proprietorship/ firm)
d
Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm
e
Date of audit report
f
Date of furnishing of the audit report ______/______/______ (DD/MM/YYYY)
g
Acknowledgement number of the audit report
h
Unique Document Identification Number (UDIN)
(A28)
(i) If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of
furnishing the audit report?
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
MEMBER’S INFORMATION
(A29
)
i. Particulars of persons who were members in the AOP on 31st day of March, 2025 (to be filled by venture
capital fund/ investment fund)
Sl. No
Name and Address
Percentage of share (if determinate)
PAN Aadhaar Number Status
(1)
(2)
(3)
(4)
(5)
(6)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
59
ii Particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or
Institution [to be mandatorily filled in by all persons filing ITR-7]
A
Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of
the Governing Council/Director (s)/ shareholders holding 5% or more of shareholding / Office
Bearer (s) at any time during the previous year
Sl
.
Nam
e
Relatio
n
Percentage
Of
shareholdin
g in case of
shareholder
Whethe
r
Residen
t of
India?
Type of
Identificatio
n (Select
from drop
down)
Identificatio
n Number
Addres
s
Mobile
numbe
r
E-mail
addres
s
B
In case if any of persons (as mentioned in row A above) is not an individual then provide the
following details of the natural persons who are beneficial owners (5% or more) of such person
at any time during the previous year
Sl.
Name
Whether
Resident
of
India?
Type of
Identification
(Select from
drop down)
Identification
Number
Address
Percentage of
beneficial
ownership
C
Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in
terms of section 13(3)(b) during the previous year
Sl.
Name and address
PAN
Aadhaar Number
D
Name(s) of relative(s) of author(s), founder(s), trustee(s), manager(s), and substantial
contributor(s) and where any such author, founder, trustee, manager or substantial contributor
is a Hindu undivided family, also the names of the members of the family and their relatives at
any time during the previous year
Sl.
Name and address
PAN
Aadhaar Number
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule I
Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third
proviso to section 10(23C)/10(21)/10(21) read with section 35(1).
Year
of
accumulatio
n
(F. Yr.)
Amount
accumulate
d in the year
of
accumulatio
n
Purpose of
accumulatio
n
Amount applied
for
charitable/
religious/Scientif
ic
research/
social science or
statistical
research
purposes
upto
the beginning of
the previous year
Balanc
e
Amount
taxed
in
any
earlier
assessme
nt year(s)
Balance
available
for
applicatio
n
Amounts
applied for
charitable
or religious
/Scientific
research/
social
science
or
statistical
research
purpose
during
the
previous
year out of
previous
60
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
years’
accumulatio
n
(1)
(2)
(3)
(4)
(5)
= (2-4)
(6)
(7)
= (5-6)
(8)
2019-20
2020-21
2021-22
2022-23
2023-24
2024-25
Total
Year of
accumulatio
n
(F.Yr.)
Amount
applied for
purposes
other than
the purpose
for which
such
accumulatio
n was made
(if
applicable)
Amount
credited or
paid to any
trust or
institution
registered u/s
12AB or
approved
under sub-
clauses
(iv)/(v)/(vi)/(vi
a) of clause
(23C) of
section 10 (if
applicable)
Balance
amount
available
for
application
Amount
invested
or
deposite
d in the
modes
specified
in
section
11(5)
out of 11
Amount
invested or
deposited in
the modes
other than
specified in
section
11(5) out of
11 (if
applicable)
Amount
which is
not
utilized
during the
period of
accumulat
ion (if
applicable
)
Amount
deemed to
be income
within
meaning of
sub-section
(3) of section
11 (if
applicable)
(9)
(10)
(11)
= (7-8-9-
10)
(12)
(13)
(14)
(15)
=
(9+10+13+14)
2019-20
2020-21
2021-22
2022-23
2023-24
2024-25
Total
Schedule IA
Details of accumulated income taxed in earlier assessment years as per section 11(3)
AY
FY
Assessment year in which the amount referred at Col 6 of Schedule I was taxed (Figures in Rs.)
Year of
accumulation
(F.Yr.)
2021-22
2022-23
2023-24
2024-25
Total
(A)
(B)
(C)
(D)
(E)
(A+B+C+D)
2019-20
2020-21
2021-22
2022-23
Total
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
61
Schedule D
Details of deemed application of income under clause (2) of Explanation 1 to sub-section (1) of section
11.
Year
in
which
income
is
deemed
to
be applied
(F.Yr.)
Amount
deemed
to
be
applied
during
the
previous
year of
deeming
Reason
of
deeming
application
(ग) income
has not
been
received
during
that
year
(घ) any
other
reason
Out of the
deemed
application
claimed,
amount
required to
be applied
Amount
taxed
in
any earlier
assessment
year(s)
Out of the
deemed
application
claimed,
amount
required to
be applied
during the
financial
year
pertaining
to current
Assessment
year
Amount of
deemed
application
claimed in
earlier
years,
applied
during the
financial
year
pertaining
to current
AY
Amount
which
could not
be
applied
and
deemed
to
be
income
u/s
11(1B)
during
the
previous
year
Balance
Amount
of
deemed
Income
being
exemption
claimed
in
earlier years
on account of
deemed
application
and required
to be applied
in FY 2025-
26 onwards
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
= (6-7)
(9)
= (4-6)
Dropdowns
to be
provided
Dropdowns
to be
provided
2024-25
Dropdowns
to be
provided
Total
Schedule DA
Details of accumulated income taxed in earlier assessment years as per section 11(1B)
Assessment Year
Year of accumulation
(F.Yr.)
Assessment year in which the amount referred at Col 5 of Schedule D was taxed (Figures
in Rs.)
Prior to AY
2021-22
2021-22
2022-23
2023-24
2024-25
Total
(A)
(B)
(C)
(D)
(E)
(F)
(A+B+C+D+E)
Prior to FY 2019-20
2019-20
2020-21
2021-22
2022-23
Total
62
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Sched
ule J
Statement showing the funds and investments as on the last day of the previous year [to be filled by assesses
claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) )]
DETAILS OF INVESTMENT OF FUNDS
A
1
Details of corpus
Corpus
Donatio
n
Openi
ng
Balan
ce
as
on
01.04.
2024
(corpu
s
not
applie
d
till
31.03.
2024)
Received/
Treated as
corpus
during the
year
App
lied
duri
ng
the
year
Amou
nt
investe
d
or
deposit
ed
back
into
corpus
(which
was
earlier
applie
d and
not
claime
d
as
applic
ation)
where
applic
ation
from
corpus
is
made
on
or
after
01.04.2
021
Total
amou
nt
inves
ted
or
depo
sited
back
into
corp
us
Fina
ncial
year
in
whic
h (4)
was
appli
ed
earlie
r
Closi
ng
Balan
ce as
on
31.03.
2025
Invest
ed in
mode
s
specif
ied in
Sec
11(5)
as on
31.03.
2025
Amou
nt
taxed
in
earlie
r
assess
ment
years
Invest
ed in
mode
s
other
than
specif
ied in
Sec
11(5)
as on
31.03.
2025
(1)
(2)
(3)
(4)
(5)
(6)
(7)
=
(1+2+
5-3)
(8)
(9)
(10)
= (7-
8-9)
i.
Repres
enting
donatio
ns
receive
d for
the
renovat
ion or
repair
of
places
notified
u/s
80G(2)(
b) on or
after
01.04.2
020
ii. –
Other
than (i)
above
receive
d on or
after
01.04.2
021
iii.-
Other
than (i)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
63
and (ii)
above
Total
A
2
Details of loan and borrowings
Opening
Balance
As on
01.04.2024
Loan &
Borrowings
taken for
applications
towards
objectives
during the
year
Applied for
the objects
of the trust
or institution
during the
year
Amount of
repayment of
loan or
borrowing
during the
year (which
was earlier
applied and
not claimed as
application)
where
application
from any loan
or borrowing
is made on or
after
01.04.2021
Financial
year in
which (4)
was
applied
earlier
Total
Repayment
of loan or
borrowing
during the
year
Closing
Balance as
on
31.03.2025
(1)
(2)
(3)
(4)
(5)
(6)
(7)
=(1+2-6)
B
Details of corpus investment/deposits made under section 11(5) as on 31.03.2025
Sl.
No
Investment out of
Mode of investment as per
section 11(5)
Amount of
investment
(1)
(2)
(3)
(4)
i
Corpus representing donation
donations received for the renovation
or repair of places notified u/s
80G(2)(b) on or after 01.04.2020
Dropdown to be provided
(Please specify the nature)
ii
Corpus other than (i) above received
on or after 01.04.2021
iii
Other than (i) and (ii) above
iv
TOTAL
C
Investment held at any time during the previous year (s) in concern (s) in which persons referred to in
section 13(3) and 21st Proviso of Section 10(23C) have a substantial interest
Sl.
No.
Name and
address of
the concern
Whether the
concern is a
company
(tick as
applicable
Number
of
shares
held
Class
of
shares
held
Nominal
value of
the
investment
Income
from the
investment
Whether the amount in col
(6) exceeds 5 percent of the
capital of the concern during
the previous year
(tick as applicable )
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
i
Yes No
Yes No
ii
Yes No
Yes No
iii
Yes No
Yes No
iv
Yes No
Yes No
v
Yes No
Yes No
TOTAL
D
Other investments as on the last day of the previous year
64
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Sl.
No.
Name and
address of the
concern
Whether the concern is a
company
(tick as applicable )
Class of shares
held
Number of
shares held
Nominal value of
investment
(1)
(2)
(3)
(4)
(5)
(6)
i
Yes No
ii
Yes No
iii
Yes No
iv
Yes No
v
TOTAL
E
Voluntary contributions/donations received in kind but not converted into investments in the specified
modes u/s 11(5) within the time provided
Sl.
No
Name and
address of
the donor
Value of
contribution/
donation
Value of
contribution
applied towards
objective
Amount out of (3) invested
in modes prescribed under
section 11(5)
Balance to be treated
as income under
section 11(3)
(1)
(2)
(3)
(4)
(5)
(6)
i
ii
iii
iv
TOTAL
Part A-BS
CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025
SOURCES OF FUNDS
A Sources of Funds
1 Own Funds
a Corpus out of the donations received for renovation or repair of places
notified u/s 80G(2)(b) on or after 01.04.2020
1a
b Other corpus received on or after 01.04.2021
1b
c Corpus other than (a) and (b)
1c
d Income accumulated under third proviso to clause (23C) of section 10 or
section 11(2)
1d
e
Balance Amount of deemed Income being exemption claimed in earlier
years on account of deemed application and required to be applied in FY
2025-26 onwards
1e
f Any other reserve (Specify the nature)
i
Specify the nature
i
ii Specify the nature
ii
iii Total (ai + aii)
1fiii
g Total fund (a+ b+c+d+e+f)
1g
2 Loan and Borrowings
a Secured loans
a
b Unsecured loans (including deposits)
b
c Total Loan Funds (a+ b)
2c
3 Advances
3
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
65
4 Sources of funds (1g + 2c +3)
4
APPLICATION OF FUNDS
B Application of funds
1 Fixed assets
a Gross Fixed Assets
1a
b Depreciation
1b
c Net Fixed Assets (1a-1b)
1c
2 Investments
2
3 Current assets, loans and advances
a Current assets
i
Inventories
I
ii Sundry Debtors
ii
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
iv
v Total current assets (i +ii + iiiD + iv)
av
b Loans and advances
B
c Total (av + b)
C
d Current liabilities and provisions
i
Current liabilities
A Sundry Creditors
A
B Other payables
B
C Total (A + B)
iC
ii Provisions
ii
iii Total (iC + ii)
diii
e Net Current Assets (3c – 3diii)
3e
4
Accumulated balance/ Any other reserve (deficit)
4
5
Total, application of funds (1+2+3e+4)
5
6
Out of 5, Investment made in modes specified u/s 11(5)
6
7
Out of 5, Investment made in modes other than specified u/s 11(5)
7
Schedule R
Reconciliation of Corpus of Schedule J and Balance sheet
Particulars
Corpus out of the donations
received for renovation or
repair of places notified u/s
80G(2)(b)
on
or
after
01.04.2020
Other
corpus
received on or
after 01.04.2021
Corpus
other
than (1) and (2)
(1)
(2)
(3)
A. Closing balance as on 31.03.2025 as per
Schedule J
B. Reasons of difference (+/-) (Bi+Bii+Biii)
i) Purchase of fixed asset
ii) Depreciation
iii) Any other reason (Please specify)
66
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
C. Closing balance as on 31.03.2025 as per
Balance sheet (A+B)
Schedule LA
Political Party
POLITICAL PARTY
1
A) Whether registered under Section 29A of Representation of People
Act, 1951
Yes No
a
If yes, please enter registration number
b
Date of Registration
____/_____/_____
B) Whether recognized by the Election Commission of India
Yes No
a
If yes, date of recognition
2
Whether books of account were maintained? (tick as applicable )
Yes No
3
Whether the accounts have been audited? (tick as applicable )
Yes No
If yes, furnish the following information: -
a
Date of furnishing of the audit report (DD/MM/YYYY)
____/_____/_____
b
Name of the auditor signing the audit report
c
Membership No. of the auditor
d
Name of the auditor (proprietorship/ firm)
e
Proprietorship/firm registration No.
f
Permanent Account Number (PAN) /Aadhaar No. of the auditor
(proprietorship/ firm)
g
Date of audit report
____/_____/_____
4
Whether the report under sub-section (3) of section 29C of the
Representation of the People Act, 1951 for the financial year has been
submitted? (tick as applicable )
Yes No
If yes, then date of submission of the report (DD/MM/YYYY)
____/_____/______
5
a
Whether any voluntary contribution from any person in excess
of twenty thousand rupees was received during the year ? (tick as
applicable )
Yes No
b
If yes, whether record of each voluntary contribution (other than
contributions by way of electoral bonds) in excess of twenty
thousand rupees (including name and address of the person who
has made such contribution) were maintained?
(tick as applicable )
Yes No
6
Whether any donation exceeding two thousand rupees was received
otherwise than by an account payee cheque or account payee bank
draft or use of electronic clearing system through a bank account or
through electoral bond? (tick as applicable )
Yes No
7
Please furnish the following information: -
a
Total voluntary contributions received by the party during the
F.Y. (b+d)
7a
b
Aggregate value of all the voluntary contributions received upto
Rs. 20,000 during the F.Y.
7b
ci
Aggregate value of all the voluntary contributions received upto
Rs. 2,000 in cash during the F.Y.
7ci
cii
Aggregate value of all the voluntary contributions received upto
Rs. 2,000 other than in cash during the F.Y.
7cii
d
Aggregate value of all the voluntary contributions received more
than Rs. 20,000/- during the F.Y.
7d
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
67
Schedule ET
Electoral Trust
ELECTORAL TRUST
1
Whether books of account were maintained? (tick as applicable )
Yes
No
2
Whether record of each voluntary contribution (including name, address and
PAN of the person who has made such contribution along with the mode of
contribution) were maintained? (tick as applicable )
Yes
No
3
Whether record of each eligible political party to whom the distributable
contributions have been distributed (including name, address, PAN and
registration number of eligible political party) was maintained? (tick as
applicable )
Yes
No
4
Whether the accounts have been audited as per rule 17CA(12)? (tick as
applicable )
Yes
No
If yes, date of audit report in Form No.10BC (DD/MM/YYYY)
_____/_____/______
5
Whether the report as per rule 17CA(14) furnished to the Commissioner of
Income-tax or Director of Income-tax?(tick as applicable )
Yes
No
6
Details of voluntary contributions received and amounts distributed during
the year
i
Opening balance as on 1st April
i
ii
Voluntary contribution received during the year
ii
iii
Total (i + ii)
iii
iv
Amount distributed to Political parties
iv
v
Amount spent on administrative and management functions of the
Trust (Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of
incorporation and 3 lakh for subsequent years whichever is lesser)
v
vi
Total (iv + v)
vi
vii
Total amount eligible for exemption under section 13B (Sr.no. 6ii of
schedule ET if Amount distributed in 6iv is 95% of 6iii )(As per rule 17CA)
vii
viii
Closing balance as on 31st March (iii – vi)
viii
Schedule VC
Voluntary Contributions [to be mandatorily filled in by all persons filing ITR-7]
A
Domestic Contribution (Other than anonymous donations taxable u/s
115BBC)
i
Corpus donation (Aia +Aib)
Ai
a
Corpus representing donations
received for the renovation or repair
of places notified u/s 80G(2)(b)
Aia
b
Corpus other than above
Aib
ii
Other than corpus donation
(a)
Grants Received from Government
Aiia
(b)
Grants Received from Companies under Corporate Social
Responsibility
Aiib
(c)
Other specific grants
Aiic
(d)
Other Donations
Aiid
(e)
Total
Aiie
iii
Voluntary contribution Domestic (Ai + Aiie)
Aiii
B
Foreign contribution (other than anonymous donations taxable u/s
115BBC)
i
Corpus donation (Bia + Bib)
Bi
a
Corpus representing donations
received for the renovation or repair
of places notified u/s 80G(2)(b)
Bia
b
Corpus other than above
Bib
ii
Other than corpus donation
Bii
iii
Foreign contribution (Bi + Bii)
Biii
iv
Specify the purpose for which foreign contribution has been
received
Biv
Free text box
C
Total Contributions (Aiii + Biii)
C
68
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
D
Anonymous donations, chargeable u/s 115BBC [Applicable to assessee
claiming exemption u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or
10(23C)(via) or 10(23C)(iiiad) or 10(23C)(iiiae)]
i
Aggregate of such anonymous donations received
i
ii
5% of total donations received at Sl. No. C+Di or 1,00,000
whichever is higher
ii
iii
Anonymous donations taxable u/s 115BBC @ 30% (i – ii)
iii
{to be taken as
nil, if
negative}
E
Anonymous donations other than those included at Sl. No. Diii (Di-Diii
of Schedule VC)
E
Schedule AI
Aggregate of income derived during the previous year excluding Voluntary contributions [to be
filled by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or
10(23C)(via)]
AGGREGATE OF INCOME
1
Receipts from main objects
1
2
Receipts from incidental objects
2
3
Rent
3
4
Commission
4
5
Dividend income
5
6
Interest income
6
7
Agriculture income
7
8
Net consideration on transfer of capital asset
8
9
Any other income (specify nature and amount)
Nature
Amount
a
Pass through income/Loss (Fill schedule
PTI)
a
b
b
c
c
d
d
e
Total (9a+ 9b+ 9c +9d)
e
9e
10
Total (1 + 2 + 3 + 4 + 5 + 6+ 8 + 9)
10
Schedule A
Amount applied to stated objects of the trust/institution during the previous year from all sources
referred to in C1 to C7 of this table- [to be filled by assessee claiming exemption u/s 11 and 12 or u/s
10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)]
Amount
A
Application towards the stated objects of the trust/institution
Revenue
Capital
Total
1
Donation(s) made to trust or institution(s) registered u/s 12AB or
approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus (100%
of donations made need to be entered here)
1
1a
85% of the donation(s) made to trust or institution(s) registered
u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than
Corpus
1a
2
Religious
2
3
Relief of poor
3
4
Educational
4
5
Yoga
5
6
Medical relief
6
7
Preservation of environment
7
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
69
8
Preservation of monuments etc.
8
9
General public utility
9
10
Application which cannot be specifically identified under 1 to 9
above
10
11
Cost of new asset for claim of Exemption u/s 11(1A) (restricted to
the net consideration)
11
12
Total (A1a to A11)
12
B
Expenditure not allowed as application, other than application out of source
of fund at C2 to C7 (B1 + B2 + B3 + B4 + B5 + B6 + B7 + B8)
Note: Amount entered in Sl. No. B should be out of Sl. No. A
B
1
Donation to trust or institution registered u/s 12AB or approved
u/s 10(23C)(iv)/(v)/(vi)/(via) towards Corpus
1
2
Donation to trust or institution registered u/s 12AB or approved
u/s 10(23C)(iv)/(v)/(vi)/(via) other than towards corpus in case of
donations out of accumulated income
2
3
Donation to trust or institution registered u/s 12AB or approved
u/s 10(23C)(iv)/(v)/(vi)/(via) not having same objects
3
4
Donation to any person other than trust or institution registered
u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via)
4
5
Application outside India for which approval as per proviso to
section 11(1)(c) is obtained
5
6
Application outside India for which approval as per proviso to
section 11(1)(c) is not obtained
6
7
Applied for any purpose beyond the objects of the trust or
institution
7
8
Any other disallowable application
8
C
Source of fund to meet revenue and capital application in Row A (to the
extent amount at Sl. No. C2 to C7 is included in Sl. No. A12)
C
1
Income derived from the property/income earned during previous
year (Excluding corpus)
1
2
Income accumulated as under section 11(2) or third proviso to
section 10(23C) in earlier years
2
3
Income deemed to be applied in any preceding year under clause
2 of explanation 1 of section 11(1) (applicable only when
exemption is claimed u/s 11 and 12)
3
4
Income of earlier years upto 15% accumulated or set apart
4
5
Corpus
5
6
Borrowed Fund
6
7
Any other (Please specify)
8
D
Total Amount applied during the previous year [A12-B-C2-C3-C4-C5-C6-
C7]
D
E
Amount which was not actually applied during the previous year out of D (if
it is included in Sl. No. A12)
E
F
Amount actually paid during the previous year which accrued during any
earlier previous year but not claimed as application of income in earlier
previous year
F
G
Total amount to be allowed as application (G=D-E+F)
G
Schedule IE- 1
Income & Expenditure statement [Applicable for assessees claiming exemption under sections
10(21),10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A),
10(46), 10(46A), 10(46B),10(47) {Exemptions are not subject to computational or heads of income
conditions}
1
Total receipts including any voluntary contribution
1
2
Application of income towards object of the institution
2
3
Accumulation of income
3
70
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule IE- 2
Income & Expenditure statement [Applicable for assessee claiming exemption under sections
10(23A), 10(24)] {Where certain heads of income only are taxable and other receipts reported in
Row A below are exempt}
A
1 Total receipts including any voluntary contribution (Excluding receipts falling under
taxable heads to be reported as per Row B)
1
2 Application of income towards object of the institution
2
3 Accumulation of income
3
B
1 Do you have any income which is taxable? If Yes Please provide details (Tick )
Yes
No
a
Income from House Property? (If yes, Please fill Schedule HP)
1
a
Yes
No
b
Income from Business or Profession (If yes, Please fill Schedule BP)
1
b
Yes
No
c
Income from Capital gains (If yes, Please fill Schedule CG)
1
c
Yes
No
d
Income from other Sources (If yes, Please fill Schedule OS)
1
d
Yes
No
Schedule IE- 3
Income & Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiab) or 10(23C)(iiiac)] (please fill up address for each institution separately): {Exemption
is subject to Government grants exceeding fifty per cent of the total receipts including voluntary
contributions}
1
Objective of the institution (drop down to be provided - Educational / Medical)
1
2
Addresses where activity is carrying out
2
3
Total receipts including any voluntary contribution
3
4
Government Grants out of Sl. No. 3 above
4
5
Amount applied for objective
5
6
Balance accumulated
6
Schedule IE- 4
Income & Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiad) or 10(23C)(iiiae)] (please fill up address for each institution separately):
{Exemption is subject to total receipts from all the institutions/universities not exceeding five
crore rupees}
1
Objective of the institution (drop down to be
provided - Educational / Medical)
1
2
Addresses where activity is carrying out
2
3
Gross Annual receipts
3
4
Amount applied for objective
4
5
Balance accumulated
5
(Add row option to be provided for Sl. No. 1 to 5
above)
Sum of Gross Annual receipts (Sum of Sl. No. 3)
Schedule HP
Details of Income from House Property (Please refer to instructions) (Drop down to be provided
indicating ownership of property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country
PIN Code/ Zip Code
Is the property co-owned? Yes No (if “YES” please enter following details)
Assessee’s percentage of share in the property
Name of Co-owner(s)
PAN/Aadhaar No. of Co-
owner(s) (optional)
Percentage Share in Property
I
II
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
71
[Tick the
applicable
option]
Let out
Deemed let
out
Name(s) of Tenant
(if let out)
PAN/Aadhaar No. of
Tenant(s) (if available)
PAN/TAN/Aadhaar No. of Tenant(s)
(if TDS credit is claimed)
I
II
a
Gross rent received or receivable or 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 30% of 1e
1f
g
Interest payable on borrowed capital
(Details are to be filled in the drop down to
be provided in e-filing utility)
1g
h Total (1f + 1g)
1h
i Arrears/Unrealised rent received during the year less 30% 1i
j Income from house property 1 (1e – 1h + 1i)
1j
(fill up details separately for each property)
2
Pass through income/Loss if any *
2
3
Income under the head “Income from house property” (∑1j
+ 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 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
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection
with transfer
biii
iv
Total (bi + bii + biii)
biv
c
Balance (aiii – biv)
1c
d
Deduction under section 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)
72
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
S.No.
Name of
buyer(s)
PAN/Aadhaar
No. of buyer(s)
Percentage
share
Amount
Address of
property,
Country
code, Zip
code
Pin
code State
NOTE
►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-
IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and
amount.
2
From slump sale
A
i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or
aii)
2aiii
B
Net worth of the undertaking or division
2b (6(e) of Form 3CEA)
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
transfer
was
before
23rd
July
2024
(i)
Where
transfer
was on
or after
23rd
July
2024
(ii)
a
Full value of consideration
3a
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection
with transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (3a – biv)
3c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out
of sale of such asset to be ignored (Enter positive value only)
3d
e
Short-term capital gain on equity share or equity oriented MF
(STT paid) (3c +3d)
A3e
A3ei
A3eii
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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
73
c Full value of consideration in respect of
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
(higher of a or b)
ic
ii
Full value of consideration in respect of
securities other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in
connection with transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (5aiii – biv)
5c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising
out of sale of such security to be ignored (Enter positive value
only)
5d
e
Short-term capital gain on securities (other than those at A3 above) by an FII
(5c +5d)
A5e
6
From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
a
i
In case assets sold include shares of a company other than quoted
shares, enter the following details
a Full value of consideration
received/receivable in respect of
unquoted shares
ia
b Fair market value of unquoted shares
determined in the prescribed manner
ib
c Full value of consideration in respect of
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
(higher of a or b)
ic
ii
Full value of consideration in respect of
assets other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in
connection with transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (6aiii – biv)
6c
d
In case of asset (security/unit) loss to be disallowed u/s 94(7) or
94(8)- for example if asset bought/acquired within 3 months
prior to record date and dividend/income/bonus units are
received, then loss arising out of sale of such asset to be ignored
(Enter positive value only)
6d
e
Deemed short term capital gains on depreciable assets
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
74
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 utilised
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’
Amount deemed to be short term capital gains (Xi + Xii +Xiii + b)
A7
8
Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule
PTI) (A8ai+A8aii+A8b + A8c)
A8
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
[Short Term Capital loss @20% / 30% / Applicable rate]
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered)
A(A)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
75
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) (in case of co-
ownership, enter your share of Capital Gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of
sale/transfer
DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for
the purpose of Capital Gains [in case (aii) does not exceed
1.10 times (ai), take this figure as (ai), or else take (aii)]
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
iia
Cost of acquisition with indexation (Applicable only for
transfers before 23rd July 2024)
biia
iib
Total Cost of Improvement
biib
(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
iv
Total
(where transfer is before 23rd July 2024 biia + biib(c) +
biii ;
where transfer is on or after 23rd July 2024 bi + 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 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.
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)
B1g
B1ga
B1gb
76
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 undertaking 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
B2ei
B2eii
3 For 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
Cost of acquisition without
indexation
bi
ii
Cost of improvement without
indexation
bii
iii
Expenditure wholly and exclusively
in connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c
LTCG on bonds or debenture - (3a-biv)
B3c
4 From sale of listed securities (other than a unit) or zero coupon
bonds as per sec 112(1)
Where
transfer was
before 23rd
July 2024 (i)
Where
transfer was
on or after
23rd July
2024 (ii)
a
Full value of consideration
4a
b
Deductions under section 48
i
Cost of acquisition with indexation
bi
ia
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))
bia
ii
Cost of improvement with
indexation
bii
iia
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))
biia
iii
Expenditure wholly and exclusively
in connection with transfer
biii
iv
Total where transfer was before
23rd July 2024, (bi + bii +biii)
(where transfer was on or after 23rd
July 2024, bia +biia +biii)
biv
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
77
iva
Total (bia + biia + biii) (for the
purpose of computing excess as per
proviso section 112(1)) (applicable
where transfer was before 23rd July
2024)
biva
c
Long Term Capital Gains on assets at B4 (4a – biv)
i.
Before 23rd July 2024
ii.
On or After 23rd July 2024
B4c
B4ci
B4cii
ca
Long Term Capital Gains on assets at B4 above where
transfer was before 23rd July 2024) (4a – biva)
(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] [ B4ci*20%]
(applicable where transfer was before 23rd July 2024)
B4d
e
Tax as per 1st Proviso to section 112(1) [LTCG at 10 %
without indexation] (applicable where transfer was
before 23rd July 2024)[ B4ca*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)]
(applicable where transfer was before 23rd July 2024)
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
B5
i
Long-term Capital Gains on sale of capital assets at B5
transferred before 23rd of July 2024
B5i
ii
Long-term Capital Gains on sale of capital assets at B5
transferred on or after 23rd of 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)
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
78
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ii
Full value of consideration in respect of
securities other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in
connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c
Long-term Capital Gains on assets at 7 above in case
of NON-RESIDENT (aiii-biv)
(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
for (7i),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
B8
i
Long-term Capital Gains on sale of capital assets at B8
transferred before 23rd July 2024
B8i
ii
Long-term Capital Gains on sale of capital assets at B8
transferred on or after 23rd July 2024
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
Cost of acquisition with indexation for
transfer before 23rd July 2024 and without
indexation for transfer on or after 23rd July
2024
bi
ii
Cost of improvement with indexation for
transfer before 23rd July 2024 and without
indexation for transfer on or after 23rd July
2024
bii
iii
Expenditure wholly and exclusively in
connection with transfer
biii
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
79
iv
Total (bi + bii +biii)
biv
c
Balance (aiii – biv)
9c
d
Deduction under section 54D//54G/54GA (Specify
details in item D below)
9d
e
Long-term Capital Gains on assets at B9 above(9c-
9d)
B9e
B9ei
B9eii
B9e B9e
10 Amount deemed to be long-term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous year
shown below was deposited in the Capital Gains Accounts Scheme within due date for that
year?
Yes No Not applicable. If yes, then provide the details below
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/constructed
Amount
utilised out of
Capital Gains
account
i
2021-22
54D/54G/54GA
ii
2022-23
54D/54G/54GA
iii
2023-24
54D/54G/54GA
b
Amount deemed to be long-term capital gains, other than at
‘a’(bi+bii)
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
Total amount deemed to be long-term capital gains (Xi + Xii + Xiii +
b)
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 than
112A
B11a2(i)
a2(ii)
Pass Through Income/Loss in the nature of Long-Term
Capital Gain, chargeable @ 12.5% under sections other than
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
80
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Sl.
No.
Amount
of
income
Item No. B1 to
B11 above in
which
included
Country
name &
Code
Article
of
DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as
per
I.T.
Act
Applicable
rate [lower
of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of LTCG 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)
BII
13 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 +
B7c + B8+ B9e+ B10+B11-B12a + B(A)]
B13
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
dd/mm/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
dd/mm/yyyy
v
Amount of deduction claimed
cv
d
Deduction claimed u/s 54GA
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
81
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
dd/mm/yyyy
v
Amount of deduction claimed
dv
e
Total deduction claimed (1a + 1b + 1c + 1d)
e
EE
E
Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT
chargeable under DTAA)
Sl
.
Type of
Capital
Gain
Gain of current year
(Fill this column only if
computed figure is
positive)
Short term capital loss set off
Long term capital loss set off
Curren
t year’s
capital
gains
remain
ing
after
set off
(11=1-
2-3-4-
5-6-7-
8-9-10)
remain
ing
after
set off
(9=1-
2-3-4-
5-6-7-
8)
15%
20%
30%
applicable
rate
DT
AA
rate
s
10%
12.5%
20%
DT
AA
rate
s
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*+
A6g*
+A7*+A8c*
+A(A))
A9b
(B5i*+B6ii*
+ B7ci*+
B7ciii +
B8i**+
B11a1i*+B1
1a2i*
+B(A))
(B1gb*+
B2eii*+
B4cii* +
B5ii*+B
6iii*
+B7cii*+
B8ii*+
B9eii*+
B10ii*
B11a1ii*
+
B11a2ii*
+B(A))
(B1ga*+
B2ei*
+B3c*+B4
ci*+
B6i*+
B9ei*+
B10i*+
B11b*)
B12
b
ii
Shor
t
term
capit
al
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
82
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
vi
i
Lon
g
term
capit
al
gain
10%
(*+ B5i*+B6ii*+ B7ci*+
B7ciii + B8i*+
B11a1i*+B11a2i*+B(A)
)
vi
ii
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)
xi
i 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
S. No.
Type of Capital gain / Date
Upto 15/6
(i)
16/6 to 15/9
(ii)
16/9 to
15/12
(iii)
16/12 to 15/3
(iv)
16/3 to 31/3
(v)
1
Short-term capital gains
taxable at the rate of 15%
2
Short-term capital gains
taxable at the rate of 20%
3
Short-term capital gains
taxable at the rate of 30%
4
Short-term capital gains
taxable at applicable rates
5
Short-term capital gains
taxable at DTAA rates
6
Long- term capital gains
taxable at the rate of 10%
7
Long- term capital gains
taxable at the rate of
12.5%
8
Long- term capital gains
taxable at the rate of 20%
9
Long- term capital gains
taxable at the rate DTAA
rates
10
Capital gains on transfer
of Virtual Digital Asset
taxable at the rate of 30%
Enter value from item 14ii
of schedule SI, if any
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
83
Schedule VDA
Income from transfer of Virtual Digital Assets u/s 115BBH
(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.
A3d
of
Schedule
BP)
B.
Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item
No.
C2
of
Schedule
CG)
Schedule OS
Income from other sources
OTHER SOURCES
1
Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+
1d + 1e)
1
a Dividends, Gross (ai+aii+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
1c
d Income of the nature referred to in section 56(2)(x) which is
chargeable to tax (di + dii + diii + div + dv)
1d
i Aggregate value of sum of money received without
consideration
di
ii In case immovable property is received without
consideration, stamp duty value of property
dii
iii
In case immovable property is received for inadequate
consideration, stamp duty value of property in excess of
such consideration as adjusted as per section 56(2)(x)
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
84
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
e Any other income (please specify nature)
1e
Sl.
No. Nature
Amount
1 Income due to disallowance of exemption
under clauses of section 10
2
Any specified sum received by a unit holder
from a business trust during the previous year
chargeable u/s 56(2)(xii)
Rows can be added as required
2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e elements related to
Sl. No. 1)
2
ai Winnings from lotteries, crossword puzzles, races, card
games etc. chargeable u/s 115BB
2ai
aii 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
vi Amount borrowed or repaid on hundi u/s 69D
bvi
c Any other income chargeable at special rate (total of ci to
cxiv)
2c
i
Dividends received by non-resident
(not being a company) or a foreign
company
chargeable
u/s
115A(1)(a)(i) other than proviso to
section 115A(1)(a)(A)
ci
ia
Dividend received by non-resident
(not being a company) or a 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 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
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
85
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)
ix
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 dividends from
GDRs purchased in foreign currency
by non-residents - chargeable u/s
115AC
cxi
xii
Income 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 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
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, 2a,
2c & 2d
in which
included
Country
name &
Code
Article
of DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as per
I.T.
Act
Applicable
rate [lower
of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3
Deductions under section 57(other than those relating to income chargeable at special rates
under 2a, 2b, 2c, 2d & 2e)
a Expenses / Deductions (other than entered
in c)
3a
b Depreciation (available only if income
offered in 1c of "schedule OS")
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
86
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
6 Net income from other sources chargeable at normal applicable rates (1 (after reducing
income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA) 6
7 Income from other sources (other than from owning race horses) (2+6) (enter 6 as nil, if
negative)
7
8 Income from the activity of owning and maintaining race horses
a
Receipts
8a
b
Deductions under section 57 in relation
to receipts at 8a only
8b
c
Amounts not deductible u/s 58
8c
d
Profits chargeable to tax u/s 59
8d
e
Balance (8a - 8b + 8c + 8d)
8e
9
Income under the head “Income from other sources” (7 + 8e) (take 8e as nil if
negative)
9
10 Information about accrual/receipt of income from Other Sources
S. No.
Other Source
Income
Upto 15/6
From 16/6 to
15/9
From 16/9
to 15/12
From 16/12
to 15/3
From 16/3 to
31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Winnings
from lotteries,
crossword
puzzles, races,
games,
gambling,
betting etc.
referred to in
section
2(24)(ix)
2
Winnings
from online
games u/s
115BBJ
3a
Dividend
Income
referred in Sl.
No. 1a(i)
3b
Dividend
Income
referred in Sl.
No. 1a(iii)
4
Dividend
Income u/s
115A(1)(a)(i)
other than as
per proviso to
section
115A(1)(a)(A)
@ 20%
(Including PTI
income)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
87
5
Dividend
income under
proviso
to
section
115A(1)(a)(A)
@
10%
(Including PTI
Income)
6
Dividend
Income
u/s
115AC @
10%
7
Dividend
Income (other
than units
referred to in
section 115AB)
u/s
115AD(1)(i) @
20%
(Including PTI
Income)
8
Dividend
income
chargeable at
DTAA Rates
Schedule
OA
General
Do you have any income under the head business and profession? Yes No (if “yes” please enter
following details)
1 Nature of Business or profession (refer to the instructions)
1
2 Number of branches
2
3 Method of accounting employed in the previous year (Tick)
mercantile cash
3
4 Is there any change in method of accounting (Tick) Yes
4
5
Effect on the profit because of deviation, if any, in the method of accounting
employed in the previous year from accounting standards prescribed under
section 145A
5
6 Method of valuation of closing stock employed in the previous year
6
a Raw Material (if at cost or market rates whichever is less write 1, if at
cost write 2, if at market rate write 3)
6a
b Finished goods (if at cost or market rates whichever is less write 1, if at
cost write 2, if at market rate write 3)
6b
c Is there any change in stock valuation method (Tick) Yes
No
6c
d Effect on the profit or loss because of deviation, if any, from the method of
valuation prescribed under section 145A
6d
88
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule BP
Computation of income from business or profession
INCOME FROM BUSINESS OR PROFESSION
A From business or profession other than speculative business and specified business
1 Profit before tax as per income and expenditure account (as applicable)
1
2a Net profit or loss from speculative business included in 1 (enter –ve
sign in case of loss)
2a
2b Net profit or Loss from Specified Business u/s 35AD included in 1
(enter –ve sign in case of loss)
2b
3
Income/ receipts credited to profit and loss
account considered under other heads of
income or chargeable u/s 115BBH
a House property
3a
b Capital gains
3b
c Other sources
3c
ci Dividend income
3ci
cii
other than
Dividend income
3cii
d
u/s 115BBH (net
of Cost of
Acquisition, if
any)
3d
(Item No.
A of
Schedule
VDA)
4 Profit or loss included in 1, which is referred to in section 44AE
4
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
5d
6 Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 4– 5d)
6
7
Expenses debited to profit and loss account
considered under other heads of income/
related to income chargeable u/s 115BBH
a House property
7a
b Capital gains
7b
c Other sources
7c
d
u/s 115BBH
(other than Cost
of Acquisition)
7d
8 Total (7a + 7b + 7c+ 7d)
8
9 Adjusted profit or loss (6+8)
9
10 Depreciation and amortization debited to profit and loss account
10
11 Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and 32(1)(iia)
11i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
11ii
iii Total (11i+11ii)
11iii
12 Profit or loss after adjustment for depreciation (9+10-11iii)
12
13 Amounts debited to the profit and loss account, to the extent
disallowable under section 36
13
14 Amounts debited to the profit and loss account, to the extent
disallowable under section 37
14
15 Amounts debited to the profit and loss account, to the extent
disallowable under section 40
15
16 Amounts debited to the profit and loss account, to the extent
disallowable under section 40A
16
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
89
17 Any amount debited to profit and loss account of the previous year
but disallowable under section 43B
17
18
Interest disallowable under section 23 of the Micro, Small and
Medium Enterprises Development Act, 2006
18
19 Deemed income under section 41
19
20 Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/
35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A
20
21 Deemed income under section 43CA
21
22 Any other item of addition under section 28 to 44DB
22
23
Any other income not included in profit and loss account/any other
expense not allowable (including income from salary, commission,
bonus and interest from firms in which company is a partner)
23
24 Total (13+ 14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23)
24
25 Deduction allowable under section 32(1)(iii)
25
26 Amount allowable as deduction under section 32AC
26
27
Amount of deduction under section 35 or 35CCC or 35CCD in excess
of the amount debited to profit and loss account (if amount deductible
under section 35 or 35CCC or 35CCD is lower than amount debited to
P&L account, it will go to item 23)
27
28 Any amount disallowed under section 40 in any preceding previous
year but allowable during the previous year
28
29 Any amount disallowed under section 43B in any preceding previous
year but allowable during the previous year
29
30 Any other amount allowable as deduction
30
31 Decrease in profit or increase in loss on account of ICDS
adjustments and deviation in method of valuation of stock
31
32 Total (25+26+27+28+29+30+31)
32
33 Income (12+24-32)
33
34 Profits and gains of business or profession deemed to be under -
i Section 44AE
34i
35 Net profit or loss from business or profession other than speculative and specified
business (33+34)
35
36
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 35)
A36
B Computation of income from speculative business
37 Net profit or loss from speculative business as per profit or loss account
37
38 Additions in accordance with section 28 to 44DB
38
39 Deductions in accordance with section 28 to 44DB
39
40 Income from speculative business) (37+38-39)
B40
C Computation of income from specified business under section 35AD
41 Net profit or loss from specified business as per profit or loss account
41
42 Additions in accordance with section 28 to 44DB
42
43 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)
43
44 Profit or loss from specified business) (41+42-43)
44
45 Deductions in accordance with section 35AD(1)
45
46 Income from Specified Business) (44-45)
C46
90
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
47 Relevant clause of sub-section (5) of section 35AD which covers the specified business
(to be selected from drop down menu)
C47
D48 Income chargeable under the head ‘Profits and gains from business or profession’
(A36+B40+C46+A3d)
D48
E Intra head set off of business loss of current year
Sl.
Type of Business
income
Income of current year
(Fill this column only if
figure is zero or
positive)
Business loss set off
Business income
remaining after set off
(1)
(2)
(3)
= (1) – (2)
i
Loss to be set off (Fill
this row only if figure
is negative)
(A36)
ii
Income from
speculative business
(B40)
iii
Income from
specified business
(C46)
iv
Total loss set off (ii + iii)
v
Loss remaining after set off (i – iv)
Schedule CYLA Details of Income after set-off of current years losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income
of
current year
(Fill
this
column only
if income is
zero
or
positive)
House
property loss
of the current
year set off
Business Loss
(other
than
speculation
or
specified
business
loss) of the current
year set off
Other
sources
loss (other than
loss from race
horses)
of
the
current year set
off
Current
year’s
Income
remaining
after set off
Total loss
(3 of Schedule
–HP)
Total loss
((2v of item E) of
Schedule-BP)
Total loss
(6 of Schedule-
OS)
1
2
3
4
(5)
= (1-2-3-4)
Loss to be adjusted ->
i
House property
ii
Business (excluding
speculation income and
income from specified
business)
iii Speculation income
iv Specified business
income u/s 35AD
va Short-term capital gain
taxable @15%
vb Short-term capital gain
taxable @ 20%
vi Short-term capital gain
taxable @ 30%
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
91
vii
Short-term capital gain
taxable at applicable
rates
viii
Short-term capital gain
taxable at special rates
in India as per DTAA
ixa Long term capital gain
taxable@ 10%
ixb Long term capital gain
taxable @ 12.5%
x Long term capital gain
taxable @ 20%
xi
Long term capital gains
taxable at special rates
in India as per DTAA
xii
Net Income from Other
sources (excluding
profit from owning
race horses and
winnings from lottery)
xiii
Profit from owning and
maintaining race
horses
xiv
Income from other
sources taxable at
special rates in India as
per DTAA
xv Total loss set-off
xvi Loss remaining after set-off
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115U, 115UA
and 115UB
PASS THROUGH INCOME
Sl
.
Investment
entity covered by
section
115U/115UA/115
UB
Name of
business
trust/
investm
ent fund
PAN of
the
business
trust/
investm
ent fund
Sl
.
Head of
income
Curre
nt
year
incom
e
Share of
current
year loss
distribut
ed by
Investm
ent fund
Net
Income/L
oss
9=7-8
TDS
on
such
amou
nt, if
any
(1
)
(2)
(3)
(4)
(5
)
(6)
(7)
(8)
(9)
(10)
1.
(drop down to be
provided)
i
House
property
ii
Capital Gains
A
Short
term
ai
Section
111A
ai
i
Others
B
Long
term
bi
Section
112A
bi
i
Section
s other
than
112A
92
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii
Other
Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
A
u/s
.………
…
Add row to
be provided
2.
i
House
property
ii
Capital Gains
A
Short
term
ai
Section
111A
ai
i
Others
B
Long
term
bi
Section
112A
bi
i
Section
other
than
112A
iii
Other
Sources
A
Dividen
d
B
Others
iv
Income claimed to be exempt
A
u/s
………
….
Add row to
be provided
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule SI Income chargeable to tax at special rates [Please see instruction]
SPECIAL RATE
Sl.
No.
Section
Special
rate
(%)
Income
(i)
Tax thereon
(ii)
1a 111A (STCG on shares where STT paid) [where transfer
was before 23rd July 2024 as applicable]
15
1b 111A (STCG on shares where STT paid) [where transfer
was on or after 23rd July 2024 as applicable]
20
2
115AD (STCG for FIIs on securities where STT not
paid)
30
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)
3b 112(1) (LTCG on listed securities/ units) [where transfer
was on or after 23rd July 2024 as applicable]
12.5
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
93
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
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
5a
115AB (LTCG for non-resident on units referred in
section115AB) where transfer was before 23rd July 2024
as applicable]
10
5b
115AB (LTCG for non-resident on units referred in
section115AB) ) where transfer was on or after 23rd
July 2024 as applicable]
12.5
6a
115AC (LTCG for non-resident on bonds/GDR) )
[where transfer was before 23rd July 2024 as
applicable]
10
6b 115AC (LTCG for non-resident on bonds/GDR) [where
transfer was on or after 23rd July 2024 as applicable]
12.5
7
115AD (LTCG for FII on securities)
10
8a 112 (LTCG on others) [where transfer / event was
before 23rd July 2024 as applicable]
20
8b 112 (LTCG on others) [where transfer / event was on or
after 23rd July 2024 as applicable]
12.5
9a
112A(LTCG on equity shares/units of equity-oriented
fund/units of business trust on which STT is paid)
[where transfer was before 23rd July 2024 as applicable]
10
9b
112A(LTCG on equity shares/units of equity-oriented
fund/units of business trust on which STT is paid)
[where transfer was on or after 23rd July 2024 as
applicable]
12.5
10
STCG chargeable at special rates in India as per DTAA
11
LTCG Chargeable at special rates in India as per DTAA
12
115AC (Income by way interest received by non-
resident from bonds or GDR purchased in foreign
currency)
10
13
115AC (Income by way of Dividend received by non-
resident from bonds or GDR purchased in foreign
currency
10
14
115BB (Winnings from lotteries, puzzles, races, games
etc.)
30
15
115BBJ (Winnings from online games)
30
(2aii of Schedule
OS)
16
115BBH- Tax on Income from Virtual Digital asset
Income under head business or profession
30
(3d of Schedule
BP)
Income under head Capital Gain
30
(C2 of Schedule
CG)
17
115BBE (Income under section 68, 69, 69A, 69B, 69C or
69D)
60
18
Any other income chargeable at special rate (Please
choose from drop down menu)
(part of 2c of
schedule OS)
19
Income from other sources chargeable at special rates in
India as per DTAA
(part of 2e of
schedule OS)
20a
Pass through Income in the nature of Short Term
Capital Gain chargeable @ 15%
15
20b
Pass Through Income in the nature of Short Term
Capital Gain chargeable @ 20%
20
94
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
21
Pass through Income in the nature of Short Term
Capital Gain chargeable @ 30%
30
22a
Pass Through Income in the nature of Long Term
Capital Gain chargeable @ 10% u/s 112A
10
22b
Pass Through Income in the nature of Long Term
Capital Gain chargeable @ 12.5% u/s 112A
12.5
23
Pass Through Income in the nature of Long Term
Capital Gain chargeable @ 20%
20
24a
Pass through Income in the nature of Long Term
Capital Gain chargeable @ 10% other than section
112A
10
24b
Pass Through Income in the nature of Long Term
Capital Gain chargeable @ 12.5% - u/s other than 112A
12.5
25
Pass through income in the nature of income from other
source chargeable at special rates
(2d of schedule
OS)
Total
Schedule
115TD
Accreted income under section 115TD (Applicable if exemption claimed u/s 11 and 12 or
10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
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/approval u/s 12AB
or 2nd Proviso to s. 10(23C), if benefit u/s 11 and
12 or 10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via) respectively not
claimed during the said period
4ii
(iii) FMV of assets transferred in accordance with
third proviso to section 115TD(2)
4iii
(iv) Total (4i + 4ii + 4iii)
4iv
5 Liability in respect of assets at 4 above
5
6 Accreted income as per section 115TD [3 – (4iv – 5)]
6
7 Additional income-tax payable u/s 115TD at maximum marginal
rate
7
8 Interest payable u/s 115TE
8
9 Specified date u/s 115TD
9
10 Additional income-tax and interest payable
10
11 Tax and interest paid
11
12 Net payable/refundable (10 - 11)
12
13 Date(s) of deposit of tax on accreted income
Date 1
DD/MM/YYYY
Date 2
DD/MM/YYYY
Date 3
DD/MM/YYYY
14 Name of Bank and Branch
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
95
15 BSR Code
16 Serial number of challan
17 Amount deposited
Schedule 115BBI Specified income of certain institutions under section 115BBI
Particulars
Amount
1 Deemed income referred in Explanation 4 to the third proviso to section
10(23C) or section 11(3)
1 <Total of Col 15 of
Schedule I >
2 Deemed income referred under section 11(1B)
2 < Total of Col 8 of Schedule
D>
3
Income which is deemed to be income under the twenty-first proviso to
Section 10(23C) or which is not excluded from the total income as per
section 13(1)(c)
3
4
Income which is not exempt under section 10(23C) on account of
violation of clause (b) of the third proviso of section 10(23C) or which is
not excluded from the total income as per section 13(1)(d)
4
5 Income which is not excluded from the total income as per section
11(1)(c)
5
6
Income accumulated or set apart in excess of fifteen per cent of the
income where such accumulation is not allowed under any specific
provision of this Act;
6
7 Total (total of Sl. No. 1 to 6)
7
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.
96
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of
resident)
TAX RELIEF FOR TAX PAID OUTSIDE INDIA
1 Details of Tax relief claimed
Country Code
Taxpayer
Identification
Number
Total taxes paid outside
India
(total of (c) of Schedule
FSI in respect of each
country)
Total tax relief
available
(total of (e) of
Schedule FSI in
respect of each
country)
Section under
which relief
claimed
(specify 90, 90A
or 91)
(a)
(b)
(c)
(d)
(e)
Total
2 Total Tax relief available in respect of country where DTAA is
applicable (section 90/90A) (Part of total of 1(d))
2
3 Total Tax relief available in respect of country where DTAA is
not applicable (section 91) (Part of total of 1(d))
3
4
Whether any tax paid outside India, on which tax relief was
allowed in India, has been refunded/credited by the foreign tax
authority during the year? If yes, provide the details below
4
Yes/No
a Amount of tax
refunded
b Assessment year in which tax relief
allowed in India
NOTE ►
Please refer to the instructions for filling out this schedule.
Schedule FA
Details of Foreign Assets and Income from any source outside India
DETAILS OF FOREIGN ASSETS
A2
A
1
Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the
calendar year ending as on 31st December, 2024)
Sl
N
o
Country
name
Countr
y code
Name of
financial
institution
Address
of
financial
institution
ZIP
code
Account
number
Statu
s
Accoun
t
opening
date
Peak
balance
during
the
period
Closin
g
balanc
e
Gross
interest
paid/credited
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 as on 31st December, 2024
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
97
Sl
N
o
Countr
y name
Countr
y code
Name of
financial
institutio
n
Address
of
financia
l
instituti
on
ZIP
code
Accou
nt
numbe
r
Status Account
opening
date
Peak
balance
during
the
period
Closing
balanc
e
Gross amount
paid/credited to the
account during the
period
(drop down to be
provided specifying
nature of amount viz.
interest/dividend/pro
ceeds 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 as on 31st December, 2024
Sl
N
o
Countr
y name
Countr
y code
Name of
entity
Address
of entity
ZIP
code
Nature
of
entity
Date of
acquiri
ng the
interest
Initial
value of
the
investme
nt
Peak
value of
investme
nt
during
the
period
Closi
ng
value
Total gross
amount
paid/credit
ed with
respect to
the
holding
during the
period
Total
gross
proceeds
from sale
or
redempti
on of
investme
nt 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 as on 31st December, 2024
Sl
N
o
Countr
y name
Countr
y code
Name of financial
institution in which
insurance contract
held
Address of
financial
institution
ZIP
code
Date of contract The cash value
or surrender
value of the
contract
Total gross
amount
paid/credited
with respect to
the contract
during the
period
(1
)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii
)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the
calendar year ending as on 31st December, 2024
Sl
N
o
Count
ry
Name
and
code
Zip
Cod
e
Natur
e of
entity
Name
and
Address
of the
Entity
Nature of
Interest-
Direct/
Beneficial
owner/
Beneficiar
y
Date
since
held
Total
Investment
(at cost) (in
rupees)
Income
accrued
from such
Interest
Nature
of
Incom
e
Income taxable and
offered in this return
Amou
nt
Schedul
e where
offered
Item
number
of
schedul
e
98
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(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 as on 31st December, 2024
Sl
N
o
Count
ry
Name
and
code
Zip
Cod
e
Address of
the Property
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisiti
on
Total
Investment
(at cost) (in
rupees)
Income
derived
from the
property
Nature
of
Incom
e
Income taxable and
offered in this return
Amoun
t
Schedul
e where
offered
Item
number
of
schedule
(1
)
(2a) (2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii
)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar
year ending as on 31st December, 2024
Sl
N
o
Count
ry
Name
and
code
Zip
Cod
e
Nature of
Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisiti
on
Total
Investment
(at cost) (in
rupees)
Income
derived
from the
asset
Nature
of
Incom
e
Income taxable and
offered in this return
Amoun
t
Schedul
e where
offered
Item
number
of
schedule
(1
)
(2a) (2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii
)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time
during the calendar year ending as on 31st December, 2024 and which has not been included in A to D above.
Sl
N
o
Name of
the
Institution
in which
the account
is held
Address
of the
Instituti
on
Count
ry
Name
and
Code
Zip
Code
Name
of the
accou
nt
holder
Accoun
t
Numbe
r
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
numbe
r of
schedul
e
(1
)
(2a)
(2b)
(3a)
(3b)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii
)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl
N
o
Count
ry
Name
and
code
Zip
Cod
e
Name and
address of
the trust
Name
and
address
of
trustees
Name
and
addre
ss of
Settlo
r
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 Schedul
e where
offered
Item
numbe
r of
schedu
le
(1
)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
99
(ii
)
G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii)
income under the head business or profession
Sl
N
o
Count
ry
Name
and
code
Zip
Cod
e
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 Schedul
e where
offered
Item
numbe
r of
schedu
le
(1
)
(2a) (2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii
)
NOTE
►
Please refer to instructions for filling out this schedule.
Schedule SH
SHAREHOLDING OF UNLISTED COMPANY
If you are an unlisted company, please furnish the following details;-
Details of shareholding at the end of the previous year
Name of the
shareholder
Residential
status in India
Type of
share
PAN
Date of
acquisition
Number of
shares held
Face value per
share
Issue Price per
share
Amount
received
Details of equity share application money pending allotment at the end of the previous year
Name of the
applicant
Residentia
l status in
India
Type of
share
PAN
Date of
applicatio
n
Number
of shares
applied
for
Application
money
received
Face value per share
Proposed issue
price
Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the
previous year
Name of
the
shareholde
r
Residentia
l status in
India
Type
of
share
PA
N
Number
of shares
held
Face
value
per
share
Issue
Price
per
shar
e
Amoun
t
receive
d
Date of
acquisitio
n
Date on
which
cease to be
shareholde
r
Mode of
cessatio
n
In case of
transfer,
PAN of the
shareholde
r
Part-B
Part B – TI
STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2025
Part B1 – Applicable if exemption is being claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via) and where Part B3 is not applicable.
1
Voluntary Contributions and anonymous donations taxable u/s 115BBC (Other than
Corpus) [(C- Ai-Bi+E) of Schedule VC]
1
2
Voluntary contribution forming part of corpus other than anonymous donations
taxable u/s 115BBC [(A + B) of schedule Part B-TI -Part B1]
2
A
Corpus representing donations received for the renovation
or repair of places notified u/s 80G(2)(b)
[Aia +Bia of Schedule VC]
A
B
Corpus other than above [Aib +Bib of Schedule VC]
B
3
Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv),
10(23C)(v), 10(23C)(vi) and 10(23C)(via) derived during the previous year excluding
Voluntary contribution included in 1 above (10 of Schedule AI)
3
4
Amount eligible for exemption under section 11(1)(c)
4
100
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
A
Approval number given by the Board
A
B
Date of approval by board
B
5
Income to be applied [1+3-4-(A1-A1a of Schedule A)]
5
6
Application of income for charitable or religious purposes or for the stated objects of
the trust/institution:-
i
Amount applied during the previous year [Excluding application from
borrowed fund, deemed application, previous year accumulation upto 15%
etc, i. e. not from the income of prev. year] [Sr.no. G from Schedule A]
6i
ii
Repayment of loan during the previous year- [Sr.no. 4 of table A2 of
Schedule J]
6ii
iii
Amount applied during the previous year- invested or deposited back into
specified mode of Corpus fund (disallowed earlier on application of fund for
object of trust/institution) invested or deposited back, into one or more of the
forms or modes specified in Section 11(5) maintained specifically for such
corpus, from the income of that year and to the extent of such investment or
deposit [Sr.no. 4 of table A1 of Schedule J]
6iii
iv
Amount deemed to have been applied during the previous year as per
clause (2) of Explanation to section 11(1) < Col 2 of Schedule D for FY 2024-
25>
6iv
A
If (iv) above applicable, whether option in Form No. 9A has been
furnished to the Assessing Officer
A
B
If yes, date of furnishing Form No. 9A (DD/MM/YYYY)
B
v
Amount accumulated or set apart for application to charitable or religious
purposes or for the stated objects of the trust/institution to the extent it does
not exceed 15 per cent of income derived from property held in trust/
institution under section 11(1)(a)/11(1)(b) or in terms of third proviso to
section 10(23C) {restricted to maximum of 15% of [(1 +3 above) -(A1 of
Schedule A)]}
6v
vi
Amount in addition to amount referred to in (v) above, accumulated or set
apart for specified purposes if all the conditions in section 11(2) and 11(5) or
third proviso to section 10(23C) are fulfilled) <Col 2 of Schedule I for FY 2024-
25>
6vi
A
If (vi) above applicable, whether option in Form No. 10 has been
furnished to the Assessing Officer
A
B
If yes, date of furnishing Form No. 10 (DD/MM/YYYY)
B
vii
Total [6i+6ii+6iii+6iv+6v+6vi]
6vii
7
Additions
i
Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule
115BBI>
7i
ii
Income in respect of which exemption under section 11 is not available,
being anonymous donation (Diii of schedule VC)
7ii
iii
Income chargeable under section 12(2)
7iii
iv
Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s.
40(a)(ia)
7iv
v
Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s.
40A(3)/(3A)
7v
vi
Income as per Explanation 3B in case of violation of clause (a) or (b) or (c)
of Explanation 3A to section 11(1) read with section 80G(2)(b)
7vi
vii
Income as per Explanation 1B in case of violation of clause (a) or (b) or (c)
of Explanation 1A to section 10(23C) read with section 80G(2)(b)
7vii
viii
Any other income on which exemption is not allowable under the Income-
tax Act
7viii
ix
Total [7i+7ii+7iii+7iv+7v+7vi+7vii+7viii]
7ix
8
Income chargeable u/s 11(4)
8
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
101
9
Gross income after Exemption u/s 11/10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via)
[(5-6vii)+7ix+8]
9
10
Income not forming part of item No. 9 above
i
Income from house property [3 of Schedule HP] (enter nil if loss)
10i
ii
Profits and gains of business or profession [as per item No. D 48 of schedule
BP]
10ii
iii
Income under the head Capital Gains
A
Short term
10iiiA
Aia
Short-term chargeable @ 15% (11ii of item E of schedule CG)
Aia
Aib
Short-term chargeable @ 20% (11iii of item E of schedule CG)
Aib
Aii
Short-term chargeable @ 30% (11iv of item E of schedule CG)
Aii
Aiii
Short-term chargeable at applicable rate ( 11v of item E of
schedule CG)
Aiii
Aiv
Short-term chargeable at special rates in India as per DTAA
(11vi of item E of Schedule CG)
Aiv
Av
Total Short-term (Aia+ Aib + Aii + Aiii+ Aiv) (enter nil if loss)
Av
B
Long term
10iiiB
Bia
Long-term chargeable @ 10% (11vii of item E of schedule CG)
Bia
Bib
Long-term chargeable @ 12.5% (11viii of item E of schedule
CG)
Bib
Bii
Long-term chargeable @ 20% (11ix of item E of schedule CG)
Bii
Biii
Long-term chargeable at special rates in India as per DTAA
(11x of item E of schedule CG)
Biii
Biv
Total Long-term (Bia + Bib + Bii + Biii) (enter nil if loss)
Biv
C
Sum of Short-term/Lon g-term capital gains (Av+Biv) (enter
nil if loss)
10iiiC
D
Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule
CG)
10iiiD
E
Total capital gains (C + D)
10iiiE
iv
Income from other sources [as per item No. 9 of Schedule OS]
10iv
v
Total (10i + 10ii + 10iiiE + 10iv)
10v
11
Gross income (9+10)
11
12
Losses of current year to be set off against 10v (total of 2xv, 3xv and 4xv of Schedule
CYLA)
12
13
Total Income (11-12)
13
14
Income which is included in 13 and chargeable to tax at special rates (total of col. (i)
of schedule SI)
14
15
Anonymous donations, included in 13, to be taxed under section 115BBC @ 30%
(Diii of Schedule VC)
15
16
Specified Income chargeable u/s 115BBI, included in 13, to be taxed @ 30% (Sl. No. 7
of Schedule 115BBI)
16
17
Aggregate Income to be taxed at normal rates (13-14-15-16)
17
Part B2 - Applicable if exemption is being claimed under section 13A/13B and under
sections 10(21), 10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A),
10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA),
10(23FB), 10(24), 10(46), 10(47)
1
Amount eligible for exemption under sections 10(21), 10(23AAA), 10(23B),
10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46),
10(46A), 10(46B), 10(47) [Sl. No. 1 of Schedule IE-1]
1
102
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
2
Amount eligible for exemption under section 10(23A), 10(23C)(iiiab),
10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(24) [{Sl. No. 1 of Schedule IE-2
(For Row A)} or {Total of Sl. No. 3 of Schedule IE-3} or {Total of Sl. No. 3 of Schedule
IE-4}]
2
3
Income chargeable under section 11(3) read with section 10(21) [Total of Col 15 of
Schedule I]
3
4
Income claimed as exempt under section 13A in case of a Political Party
4
5
Income claimed as exempt under section 13B in case of an Electoral Trust (item
No. 6vii of Schedule ET)
5
6
Voluntary Contribution received during the year [applicable for Section 13A and
13B]
6
7
Heads of Income not forming part of above
i
Income from house property [ 3 of Schedule HP] (enter nil if loss)
7i
ii
Profits and gains of business or profession [as per item No. D 48 of schedule
BP]
7ii
iii
Income under the head Capital Gains
A
Short term (A5 of schedule CG)
7iiiA
Aia
Short-term chargeable @ 15% (11ii of item E
of schedule CG)
Aia
Aib
Short-term chargeable @ 20% (11iii of item
E of schedule CG)
Aib
Aii
Short-term chargeable @ 30% (11iv of item E
of schedule CG)
Aii
Aiii
Short-term chargeable at applicable rate
(11v of item E of schedule CG)
Aiii
Aiv
Short-term chargeable at special rates in
India as per DTAA (11vi of item E of Schedule
CG)
Aiv
Av
Total Short-term (Aia + Aib + Aii + Aiii +
Aiv) (enter nil if loss)
Av
B
Long term (B4 of schedule CG) (enter nil if
loss)
7iiiB
Bia
Long-term chargeable @ 10% (11vii of item
E of schedule CG)
Bi
Bib
Long-term chargeable @ 12.5% (11viii of
item E of schedule CG)
Bii
Long-term chargeable @ 20% (11ix of item E
of schedule CG)
Bii
Biii
Long-term chargeable at special rates in
India as per DTAA (11x of item E of schedule
CG)
Biii
Biv
Total Long-term (Bia + Bib + Bii + Biii)
(enter nil if loss)
Biv
C
Sum of Short-term/Lon g-term capital gains
(Av+Biv) (enter nil if loss)
7iiiC
D
Capital gain chargeable @ 30% u/s 115BBH
(C2 of schedule CG)
7iiiD
E
Total capital gains (C + D)
7iiiE
iv
Income from other sources [as per item No. 9 of Schedule OS]
7iv
v
Total (7i + 7ii + 7iiiE + 7iv)
7v
8
Gross income [6+7v-4-5] +3
8
9
Losses of current year to be set off against 7v (total of 2xv, 3xv and 4xv of Schedule
CYLA)
9
10
Gross Total Income (8-9)
10
11
Income which is included in 10 and chargeable to tax at special rates (total of col.
(i) of schedule SI)
11
12
Net Agricultural income for rate purpose
12
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
103
13
Aggregate Income (10-11+12) [applicable if (10-11) exceeds maximum amount
not chargeable to tax]
13
14
Income chargeable at maximum marginal rates
14
Part B3- Applicable if total income chargeable to tax u/s twenty-second proviso to section 10(23C) or
section 13(10)
If yes in Sl. No. A(26) of Part A-General, please the provide computation of Income
chargeable under twenty second proviso to Clause (23C) of section 10/Sub-section (10) of
section 13
1
Total Income for the previous year other than Sl. No. 7
Amount in Rs.
2
Total Expenditure incurred in India, for the objects of the assessee
Amount in
Rs.
3
Expenditure to be disallowed
(i)
Expenditure from the corpus standing to the credit of the trust or institution
as on the end of the financial year immediately preceding the previous year
relevant to the assessment year for which income is being computed
Amount in Rs.
(ii)
Expenditure from any loan or borrowing
Amount in Rs.
(iii)
Depreciation in respect of an asset, acquisition of which has been claimed
as application of income, in the same or any other previous year; and
Amount in Rs.
(iv)
Expenditure in the form of contribution or donation to any person.
Amount in Rs.
(v)
Capital expenditure
Amount in Rs.
(vi)
Amount disallowable under Explanation to sub-section (10) of section 13 or
Explanation to twenty second proviso to clause (23C) of section 10 read with
sub-clause (ia) of clause (a) of section 40
Amount in Rs.
(vii)
Amount disallowable under Explanation to sub-section (10) of section 13 or
Explanation to twenty second proviso to clause (23C) of section 10 read with
sub-section 3 of section 40A
Amount in Rs.
(viii)
Amount disallowable under Explanation to sub-section (10) of section 13 or
Explanation to twenty second proviso to clause (23C) of section 10 read with
section (3A) of section 40A
Amount in Rs.
(ix)
Any other disallowance
Amount in Rs.
(x)
Total
expenditure
to
be
disallowed
(i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix)
Amount in Rs.
4
Additions
(i)
Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule
115BBI>
Amount in
Rs
(ii)
Income in respect of which exemption under section 11 is not available,
being anonymous donation (Diii of schedule VC)
Amount in
Rs
(iii)
Income chargeable under section 12(2)
Amount in
Rs
(iv)
Income as per Explanation 3B in case of violation of clause (a) or (b) or (c)
of Explanation 3A to section 11(1) read with section 80G(2)(b)
Amount in
Rs
(v)
Income as per Explanation 1B in case of violation of clause (a) or (b) or (c)
of Explanation 1A to section 10(23C) read with section 80G(2)(b)
Amount in
Rs
(vi)
Any other income on which exemption is not allowable under the Income-
tax Act
Amount in
Rs
(vii)
Total Additions (i)+(ii)+(iii)+(iv)+(v)+(vi)
Amount in
Rs
5
Income chargeable u/s 11(4)
Amount in
Rs
6
Sum total [(1-2+3x)+4vii+5)]
Amount in
Rs
7
Income not forming part of item No. 6 above
i
Income from house property [ 3 of Schedule HP] (enter nil if loss)
Amount in Rs.
ii
Profits and gains of business or profession [as per item No. D48 of
schedule BP]
Amount in Rs.
iii
Income under the head Capital Gains
104
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a
Short term
aia
Short-term chargeable @ 15% (11ii of item E of schedule CG)
Amount in Rs.
aib
Short-term chargeable @ 20% (11iii of item E of schedule CG)
aii
Short-term chargeable @ 30% (11iv of item E of schedule CG)
Amount in Rs.
aiii
Short-term chargeable at applicable rate (11v of item E of schedule
CG)
Amount in Rs.
aiv
Short-term chargeable at special rates in India as per DTAA (11vi of
item E of Schedule CG)
Amount in Rs.
av
Total Short-term (aia + aib + aii + aiii + aiv) (enter nil if loss)
Amount in Rs.
b
Long term
bia
Long-term chargeable @ 10% (11vii of item E of schedule CG)
Amount in Rs.
bib
Long-term chargeable @ 12.5% (11viii of item E of schedule CG)
bii
Long-term chargeable @ 20% (11ix of item E of schedule CG)
Amount in Rs.
biii
Long-term chargeable at special rates in India as per DTAA (11x of
item E of schedule CG)
Amount in Rs.
biv
Total Long-term (bia + bib + bii + biii) (enter nil if loss)
Amount in Rs.
c
Sum of Short-term/Lon g-term capital gains (av+biv) (enter nil if
loss)
Amount in Rs.
d
Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
Amount in Rs.
e
Total capital gains (c + d)
Amount in Rs.
iv
Income from other sources [as per item No. 9 of Schedule OS]
Amount in Rs.
v
Total (7i+7ii+7iiie+7iv)
Amount in Rs.
8
Losses of current year to be set off against 7v (total of 2xv, 3xv and 4xv of Schedule CYLA)
Amount in Rs.
9
Total Income (6+7-8)
Amount in Rs.
10
Income which is included in 9 and chargeable to tax at special rates (total of col. (i) of
schedule SI)
Amount in Rs.
11
Anonymous donations, included in 9, to be taxed under section 115BBC @ 30% (Diii
of Schedule VC)
Amount in Rs.
12
Income chargeable u/s 115BBI, included in 9, to be taxed @ 30% (Sl. No 7 of Schedule
115BBI)
Amount in Rs.
13
Income chargeable to tax u/s twenty-second proviso to clause (23C) of section 10 or
sub-section (10) of section 13 (9-10-11-12)
Amount in Rs.
Part B – TTI
Computation of tax liability on total income
1 Tax payable on total income
a
Tax at normal rates on [Sl. No. 17 of
Part B1 of Part B-TI] OR [Sl. No. (13 -
14) of Part B2 of Part B-TI] OR [Sl.
No. 13 of Part B3 of Part B-TI]
1a
b
Tax at special rates (total of col. (ii) of
Schedule-SI)
1b
c
Tax on anonymous donation u/s
115BBC @30% on [Sl. No. 15 of Part
B1 of Part B-TI] OR [Sl. No. 11 of Part
B3 of Part B-TI]
1c
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
105
d
Tax on income chargeable u/s 115BBI
@30% on [Sl. No. 16 of Part B1 of Part
B-TI] OR [Sl. No. 12 of Part B3 of Part
B-TI]
1d
e
Tax at maximum marginal rate on Sl.
No. 14 of Part B2 of Part B-TI
1e
f
Rebate on agricultural income [ In Part
B2, applicable if (10-11) of Part B-TI
exceeds maximum amount not
chargeable to tax]
1f
g
Tax Payable on Total Income (1a+ 1b+1c+ 1d+1e- 1f)
1g
2 Surcharge
i
25% of Column (ii) of “Income under
section 115BBE” of Schedule SI
2i
ii
On [1g – (Column (ii) of “Income
under section 115BBE” of Schedule
SI)]
2ii
iii Total (i + ii)
2iii
3 Health and Education cess @ 4% on (1g+ 2iii)
3
4 Gross tax liability (1g+ 2iii + 3)
4
5 Tax relief
a
Section 90/90A (2 of Schedule TR)
5a
b
Section 91 (3 of Schedule TR)
5b
c
Total (5a + 5b)
5c
6 Net tax liability (4 – 5c)
6
7 Interest and fee payable
a
Interest for default in furnishing the
return (section 234A)
7a
b
Interest for default in payment of
advance tax (section 234B)
7b
c
Interest for deferment of advance tax
(section 234C)
7c
d
Fee for default in furnishing return of
income (section 234F)
7d
e
Total Interest and Fee Payable (7a+ 7b+ 7c+ 7d)
7e
8 Aggregate liability (6 + 7e)
8
TAXES PAID
9 Taxes Paid
a
Advance Tax (from column 5 of 15A)
9a
b
TDS (total of column 9 of 15B)
9b
c
TCS (total of column 7(i) of 15C)
9c
d
Self-Assessment Tax (from column 5 of
15A)
9d
106
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
e
Total Taxes Paid (9a+ 9b+ 9c+ 9d)
9e
10 Amount payable (Enter if 8 is greater than 9e, else enter 0)
10
11 Refund (If 9e is greater than 8) (refund, if any, will be directly
credited into the bank account)
11
12 Net tax payable on 115TD income including interest u/s 115TE
(Sr.no. 12 of Schedule 115TD)
12
BANK ACCOUNT
13 Do you have a bank account in India (Non- Residents claiming refund with no
bank account in India may select No)
Select Yes or No
a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant
accounts)
Sl.
IFS Code of the
Bank in case of
Bank Accounts
held in India
Name of the
Bank
Account Number
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, may, at their option, furnish the details of one foreign bank account:
Sl. No.
SWIFT Code
Name of the Bank
Country of
Location
IBAN
14 Do you at any time during the previous year,-
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial
interest in any entity) located outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is
Yes]
Yes No
15 TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
ASSESSMENT TAX
Sl
No
BSR Code
Date of Deposit
(DD/MM/YYYY)
Serial Number of
Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
iv
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
107
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
No
TDS
credit
relatin
g to
self /
other
person
[other
person
as per
rule
37BA(
2)]
PAN/Aad
har of
Other
Person (if
TDS
credit
related to
other
person)
TAN of
the
Deductor
/
PAN/Aad
har of
Tenant/
Buyer
Sectio
n
under
which
TDS
is
deduc
ted
Unclaime
d TDS
brought
forward
(b/f)
TDS of the
current
Financial Year
(TDS Deducted
during the
FY2024-25)
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)
Correspond
ing
Receipts/
withdrawal
s offered
TDS
credit
being
carrie
d
forwa
rd
Fin.
Year
in
which
deduc
ted
TD
S
b/f
Deduc
ted in
own
hands
Deducted
in the
hands of
any other
person as
per rule
37BA(2)
(if
applicabl
e)
Claim
ed in
own
hands
Claimed in the
hands of any
other person as
per rule 37BA(2)
(if applicable)
Gross
Amo
unt
Head
of
Inco
me
(1)
(2)
(3)
(4)
(4a)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Inco
me
TD
S
Inco
me
TD
S
PAN/
Aadh
aar
i
C
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS
Sl.
No.
TCS credit
relating to
self /other
person [as
per rule
37-I]
Tax
Deduction
and Tax
Collection
Account
Number of
the Collector
PAN of
other
Person
(if TCS
credit
related
to other
person)
Unclaimed TCS
brought forward
(b/f)
TCS of the current
fin. Year (tax
collected during the
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
37-I (if
applicable)
Claimed
in own
hands
Claimed in
the hands
of any
other
person as
per rule 37-
I (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS
PAN
i
NOTE ► Please enter total of column (7)(i) in 9c of Part B-TTI
108
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
VERIFICATION
I, son/ daughter of , solemnly
declare that to the best of my knowledge and belief, the information given in the return and the schedules,
statements, etc. accompanying it is correct and complete is in accordance with the provisions of the Income-tax
Act, 1961.
I further declare that I am making this return in my capacity as _____________________________ (drop down
to be provided) and I am also competent to make this return and verify it. I am holding permanent account number
(if allotted) (Please see instruction).
I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and
conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under
section 92CD)
Place
Date
Sign here ➔”.
[F.No. 370142/18/2025-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 notification number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide
notification GSR 294(E), dated the 07th May, 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.
