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[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
75
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
G.S.R. 228(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 Income-
tax Rules, 1962, namely: -
1.
(1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2026;
(2) They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns
filed for A.Y. 2026-27.
2.
In the Income-tax Rules, 1962, in Appendix II, for FORM ITR-3, the following FORM shall be
substituted, namely: –––
FORM
ITR-
3
INDIAN INCOME TAX RETURN
(For individuals and HUFs having income from profits and gains of
business or profession)
(Please see rule 12 of the Income-tax Rules,1962)
Assessment Year
2 0 2 6 - 2 7
PERSONAL INFORMATION
(A1) First name
(A2) Middle name
(A3) Last name
(A4) PAN
Addresses to be provided for communication purposes:
Primary Address: (A5a) Flat/Door/Block No. (A6a) Name Of
Premises/Building/Village
(A7a) Road/Street/Post Office
(A9a)
Area/locality
(A10a) Town/City/District
(A11a) State
(A12a) PIN code/ZIP code
(A13a) Country
Secondary Address: (A5b) Flat/Door/Block No. (A6b) Name Of
Premises/Building/Village
(A7b) Road/Street/Post Office
(A9b)
Area/locality
(A10b) Town/City/District
(A11b) State
(A12b) PIN code/ZIP code
(A13b) Country
(A14) Status (Tick)
Individual
HUF
(A15) Date of Commencement of Business
(DD/MM/YYYY)
(A16) Aadhaar Number (12 digits)
Details to be provided for communication purposes:
(A17) Residential/Office Phone Number with STD
code/Primary Mobile No. of the taxpayer
(A8) Date of Birth/
Formation
(DD/MM/YYYY)
Secondary Mobile No.
(A18) Primary Email ID of the taxpayer
Secondary Email ID
A(19)
(ai)
Due Date for filing return of income [Dropdown to be provided] :
1. 31st August
2. 31st October
3. 30th November
FILING STATUS
(A19)
(aii)
Filed u/s (Tick)
139(1)- On or Before due date, 139(4)- After due date, 139(5)-
Revised Return, 92CD-Modified return, 119(2)(b)- After
condonation of delay
Or Filed in response to notice u/s
139(9) 142(1), 148, 153C
A19(b) Do you have income from business or profession for current Assessment Year? (Tick) Yes No
(I) If answer to A19(b) is Yes, have you filed ITR 3/4 and have filed form10IEA within due date for any earlier
assessment year for choosing old tax regime? (Tick) Yes No
(A) If answer to (I) is yes, then
i. Furnish form 10IEA acknowledgement number and assessment year for which this form for
choosing old tax regime was filed.
ii. Have you filed ITR 3/4 in past and have re-entered new tax regime by filing form 10IEA for any
assessment year subsequent to assessment year in which first form 10IEA was filed for choosing old
tax regime? (Tick) Yes No
76
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(a) If answer to (I)(A)(ii) is Yes, provide the acknowledgement number of second form 10IEA and
assessment year for which this form for choosing new tax regime was filed, and furnish ITR in
new tax regime.
(b) If answer to (I)(A)(ii) is No, have you furnished form 10IEA for re-entering in new tax regime in
current assessment year? (Tick) Yes No
(b)(i) If yes, then provide the acknowledgement number of form 10IEA and furnish ITR in new
tax regime,
(b)(ii) If No, then furnish ITR in old tax regime.
(B) If answer to (I) is No, have you furnished form 10IEA within due date for current assessment year for
choosing old tax regime? (Tick) Yes No
i. If answer to (I)(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish
return in old tax regime,
ii. If answer to (I)(B) is No, furnish ITR in new tax regime.
(II) If answer to A19(b) is No, do you wish to opt for old tax regime for the current Assessment Year? (Tick)
Yes No
Note- The default regime under section 115BAC(1A) is the ‘new regime’. ‘Old regime’ can be chosen by opting
out of new regime u/s. 115BAC(6) by filing form 10IEA, which should be exercised on or before the due date for
furnishing the return of income u/s 139(1).
(c)
Are you filing return of income under seventh proviso to Section 139(1) but otherwise not required to
furnish return of income? – (Tick) Yes No
If yes, please furnish following information
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but
filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section
139(1)]
(ci)
Have you deposited amount or aggregate of amounts
exceeding Rs. 1 Crore in one or more current account
during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(cii)
Have you incurred expenditure of an amount or aggregate
of amount exceeding Rs. 2 lakh for travel to a foreign
country for yourself or for any other person? (Yes/No)
Amount (Rs) (If Yes)
(ciii)
Have you incurred expenditure of amount or aggregate of
amount exceeding Rs. 1 lakh on consumption of electricity
during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(civ)
Are you required to file a return as per other conditions
prescribed under clause (iv) of seventh proviso to section
139(1) (If yes, please select the relevant condition from the
drop-down menu)
(Tick) o Yes o No
(d)
If
revised/Defective/Modified,
then
enter Receipt No. and Date of filing
original return (DD/MM/YYYY)
/ /
(e)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s
119(2)(b), enter Unique Number/Document Identification Number
and date of such notice/order, or if filed u/s 92CD enter date of advance
pricing agreement
(unique
number)
/ /
(f)
Residential
Status in
India (for
individuals)
(Tick
applicable
option)
A. Resident
You were in India for 182 days or more during the previous year [section 6(1)(a)]
You were in India for 60 days or more during the previous year, and have been in
India for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where
Explanation 1 is not applicable]
You are a citizen of India, who left India, for the purpose of employment, as a member
of the crew of an Indian ship and were in India for 182 days or more during the previous
year and 365 days or more within the preceding 4 years [Explanation 1(a) of section
(6)(1)(c)]
You are a citizen of India or a person of Indian origin and have come on a visit to
India during the previous year and were in India for
a) 182 days or more during the previous year and 365 days or more within the preceding
4 years; or
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
77
(l)
Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes No
If yes, please furnish following information in respect of equity shares
Name of
compan
y
Type of
Compan
y
PA
N
Opening
balance
Shares acquired during the year
Shares
transferred
during the year
Closing balance
No.
of
share
s
Cost of
acquisitio
n
No.
of
share
s
Date of
subscriptio
n /
purchase
Face
valu
e per
shar
e
Issue
price
per
shar
e (in
case
of
fresh
issue
)
Purchase
price per
share (in
case of
purchase
from
existing
shareholde
r)
No.
of
share
s
Sale
consideratio
n
No.
of
share
s
Cost of
acquisitio
n
1
2
3
4
5
6
7
8
9
10
11
12
13
14
(m) In case of non-resident, is there a permanent establishment (PE) in India? (Tick) Yes No
b) 120 days or more during the previous year and 365 days or more within the preceding
4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh.
[Explanation 1(b) of section (6)(1)(c)]
B. Resident but
not Ordinarily
Resident
You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)]
You have been in India for 729 days or less during the 7 preceding years [section
6(6)(a)]
You are a citizen of India or person of Indian origin, who comes on a visit to India,
having total income, other than the income from foreign sources, exceeding Rs. 15 lakh
and have been in India for 120 days or more but less than 182 days during the previous
year [section 6(6)(c)]
You are a citizen of India having total income, other than the income from foreign
sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other
country or territory by reason of your domicile or residence or any other criteria of similar
nature [section 6(6)(d) rws 6(1A)]
C. Non-resident
You were a non-resident during the previous year.
(i) Please specify the jurisdiction(s) of residence during the previous year -
S.No.
Jurisdiction of
residence
Taxpayer Identification Number
1
2
(ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify
-
Total period of stay in India during the
previous year (in days)
Total period of stay in India during the 4
preceding years (in days)
Residential Status in India (for
HUF)
(Tick applicable option)
Resident Resident but not Ordinarily Resident Non-
resident
(g)
Do you want to claim the benefit under section 115H? (applicable in case of
resident)
Yes No
(h)
Are you governed by Portuguese Civil Code as per section 5A? (Tick) Yes No (If “YES” please
fill Schedule 5A)
(i)
Whether this return is being filed by a representative assessee? (Tick) Yes No If yes, furnish
following information -
(1)
Name of the representative assessee
(2)
Email-ID of the representative assessee
(3)
Contact number of the representative assessee
(j)
Whether you were Director in a company at any time during the previous year? (Tick) Yes No
If yes, please furnish following information -
Name of
Company
Type of
Company
PAN
Whether its shares
are listed or unlisted
Director Identification Number (DIN)
(k)
Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following information
Name of Firm
PAN
78
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(n)
In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No
please provide details of
(a) aggregate of payments arising from the transaction or transactions during the previous year as referred in
Explanation 2A(a) to Section 9(1)(i)
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
(o) Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible
foreign exchange? Yes No
(p) Whether you are an FPI? Yes/No If yes, please provide SEBI Regn. No
(q) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number
Valid upto date
AUDIT INFORMATION
A20
a1
Are you liable to maintain accounts as per section 44AA? (Tick) Yes No
a2
Whether assessee is declaring income only under section
44AE/44B/44BB/44AD/44ADA/44BBA/44BBC/44BBD Yes No
a2i
Please select the range of total sales/turnover/gross receipts of business
Up to Rs. 1 crore
More than Rs. 1 crore and up to Rs. 10 crores
More than Rs. 10 crores
a2ii
If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please
select the percentage of amounts received in cash & non a/c payee cheque/ bank draft
out of the aggregate receipts during the previous year
Up to 5% More than 5%
(Note: If this percentage is more than 5%, you are liable for audit u/s. 44AB)
a2iii
If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please
select the percentage of payments made in cash & non a/c payee cheque/ bank draft
out of the aggregate payments made during the previous year
Up to 5% More than 5%
(Note: If this percentage is more than 5%, you are liable for audit u/s. 44AB)
(b)
Are you liable for audit under section 44AB? (Tick) Yes No
If Yes is selected at (b), mention by virtue of which of the following conditions:
(bi)
Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
(bii)
Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick
applicable section)
44AD, 44ADA, 44AE, 44BB
(biii) Others (Tick)
(c)
If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes
No
If Yes, furnish the following information below
(1)
Date of furnishing of audit report (DD/MM/YYYY)
(2)
Acknowledgement number of the audit report
(3)
Name of the auditor (proprietorship/ firm)
(4)
PAN/ Aadhaar No. of the proprietorship/ firm
(di)
Are you liable for Audit u/s 92E? Yes No
(dii) If (di) is Yes, Whether the accounts have been
audited u/s 92E?
Yes
No
Date of furnishing the
audit
report?
DD/MM/YY
Acknowledgement
number
(diii) If liable to furnish other audit report, mention whether have you furnished such report. If yes, please
provide the details as under:
Sl.
No.
Section Code
Date (DD/MM/YYYY)
Acknowledgement number
(e)
If liable to audit under any Act other than the Income-tax act, mention the Act, section and date of
furnishing the audit report?
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
79
NATURE OF
BUSINESS
NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR
PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN
THOSE DECLARING INCOME UNDER SECTIONS 44AD, 44ADA AND 44AE)
S.No.
Code
Trade name of the
proprietorship, if
any
Description
(i)
(ii)
(iii)
Part A-
BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OF THE PROPRIETORY BUSINESS OR
PROFESSION (fill items below in a case where regular books of account are maintained, otherwise fill item 6)
SOURCES OF FUNDS
1 Proprietor’s fund
a Proprietor’s capital
a
b Reserves and Surplus
i
Revaluation Reserve
bi
ii Capital Reserve
bii
iii Statutory Reserve
biii
iv Any other Reserve
biv
v Total (bi + bii + biii + biv)
bv
c Total proprietor’s fund (a + bv)
1c
2 Loan funds
a Secured loans
i
Foreign Currency Loans
ai
ii Rupee Loans
A From Banks
iiA
B From others
iiB
C Total ( iiA + iiB)
iiC
iii Total (ai + iiC)
aiii
b Unsecured loans (including deposits)
i
From Banks
bi
ii From others
bii
iii Total (bi + bii)
biii
c Total Loan Funds (aiii + biii)
2c
3 Deferred tax liability
3
4 Advances
i
From persons specified in section 40A(2)(b) of
the I. T. Act
i
ii
From others
ii
iii Total Advances (i + ii)
4iii
5 Sources of funds (1c + 2c +3+4iii)
5
80
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
APPLICATION OF FUNDS
1 Fixed assets
a Gross: Block
1a
b Depreciation
1b
c Net Block (a – b)
1c
d Capital work-in-progress
1d
e Total (1c + 1d)
1e
2 Investments
a Long-term investments
i
Government and other Securities -
Quoted
ai
ii Government and other Securities –
Unquoted
aii
iii Total (ai + aii)
aiii
b Short-term investments
i
Equity Shares, including share
application money
bi
ii Preference Shares
bii
iii Debentures
biii
iv Total (bi + bii + biii)
biv
c Total investments (aiii + biv)
2c
3 Current assets, loans and advances
a Current assets
i
Inventories
A Stores/consumables including packing
material
iA
B Raw materials
iB
C Stock-in-process
iC
D Finished Goods/Traded Goods
iD
E Total (iA + iB + iC + iD)
iE
ii Sundry Debtors
aii
iii Cash and Bank Balances
A Cash-in-hand
iiiA
B Balance with banks
iiiB
C Total (iiiA + iiiB)
iiiC
iv Other Current Assets
aiv
v
Total current assets (iE + aii + iiiC + aiv)
av
b Loans and advances
i
Advances recoverable in cash or in kind
or for value to be received
bi
ii Deposits, loans and advances to
corporates and others
bii
iii Balance with Revenue Authorities
biii
iv Total (bi + bii + biii)
biv
c Total of current assets, loans and advances (av + biv)
3c
d Current liabilities and provisions
i
Current liabilities
A Sundry Creditors
iA
B Liability for Leased Assets
iB
C Interest Accrued on above
iC
D Interest accrued but not due on loans
iD
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
81
E Total (iA + iB + iC + iD)
iE
ii Provisions
A Provision for Income Tax
iiA
B Provision for Leave
encashment/Superannuation/Gratuity iiB
C Other Provisions
iiC
D Total (iiA + iiB + iiC)
iiD
iii Total (iE + iiD)
diii
e Net current assets (3c – diii)
3e
4
a Miscellaneous expenditure not written off or
adjusted
4a
b Deferred tax asset
4b
c Profit and loss account/ Accumulated balance
4c
d Total (4a + 4b + 4c)
4d
5 Total, application of funds (1e + 2c + 3e +4d)
5
NO ACCOUNT CASE
6 In a case where regular books of account of business or profession are not
maintained - (furnish the following information as on 31st day of March, 2026, in respect of
business or profession)
a Amount of total sundry debtors
6a
b Amount of total sundry creditors
6b
c Amount of total stock-in-trade
6c
d Amount of the cash balance
6d
Part A-
Manufacturing
Account
Manufacturing Account for the financial year 2025-26 (fill items 1 to 3 in a case where regular
books of account are maintained, otherwise fill items 61 to 65 as applicable)
1 Debits to manufacturing account
A
Opening Inventory
i Opening stock of raw-material
i
ii Opening stock of Work in progress
ii
iii Total (i + ii)
Aiii
B Purchases (net of refunds and duty or tax, if any)
B
C Direct wages
C
D Direct expenses (Di + Dii + Diii)
D
i Carriage inward
i
ii Power and fuel
ii
iii Other direct expenses
iii
E Factory Overheads
I Indirect wages
i
ii Factory rent and rates
ii
iii Factory Insurance
iii
iv Factory fuel and power
iv
v Factory general expenses
v
vi Depreciation of factory machinery
vi
vii Total ( i + ii + iii + iv + v + vi)
Evii
F Total of Debits to Manufacturing Account ( Aiii + B + C + D + Evii)
1F
2 Closing Stock
i Raw material
2i
ii Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced – transferred to Trading Account (1F - 2)
3
82
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Part A-
Trading
Account
Trading Account for the financial year 2025-26(fill items 4 to 12 in a case where regular books of account
are maintained, otherwise fill items 61 to 65 as applicable)
CREDITS TO TRADING ACCOUNT
4 Revenue from operations
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if
any)
i Sale of goods
i
ii Sale of services
ii
iii Other operating revenues (specify nature
and amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv Total (i + ii + iiic)
Aiv
B Gross receipts from Profession
B
C Duties, taxes and cess received or receivable in respect of goods and services
sold or supplied
i Union Excise duties
i
ii Service tax
ii
iii VAT/ Sales tax
iii
iv Central Goods & Service Tax (CGST)
iv
v State Goods & Services Tax (SGST)
V
vi Integrated Goods & Services Tax (IGST)
vi
vii Union Territory Goods & Services Tax
(UTGST)
vii
viii Any other duty, tax and cess
viii
ix Total (i + ii + iii + iv +v+ vi + vii + viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5 Closing Stock of Finished Goods
5
6 Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING ACCOUNT
7 Opening Stock of Finished Goods
7
8 Purchases (net of refunds and duty or tax, if any)
8
9 Direct Expenses (9i + 9ii + 9iii)
9
i Carriage inward
9i
ii Power and fuel
9ii
iii
Other direct expenses
Note: Row can be added as per the nature of
Direct Expenses
9iii
10 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty
10i
ii Counter veiling duty
10ii
iii Special additional duty
10iii
iv Union excise duty
10iv
v Service tax
10v
vi VAT/ Sales tax
10vi
vii Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix Integrated Goods & Services Tax (IGST)
10ix
x Union Territory Goods & Services Tax (UTGST)
10x
xi Any other tax, paid or payable
10xi
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
83
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x +
10xi)
10xii
11 Cost of goods produced – Transferred from Manufacturing Account
11
12 Gross Profit from Business/Profession - transferred to Profit and Loss account
(6-7-8-9-10xii-11)
12
12a Turnover from Intraday Trading
12a
12b Income from Intraday Trading - transferred to Profit and Loss account
12b
12c Turnover from Futures & Options Trading
12c
12d Income from Futures & Options Trading - transferred to Profit and Loss account 12d
Part A-P& L
Profit and Loss Account for the financial year 2025-26(fill items 13 to 60 & 66 in a case where
regular books of account are maintained, otherwise fill items 61 to 65 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account (12+12b+12d)
13
14 Other income
i
Rent
i
ii
Commission
ii
iii
Dividend income
iii
iv
Interest income
iv
v
Profit on sale of fixed assets
v
vi
Profit on sale of investment being securities
chargeable to Securities Transaction Tax (STT)
vi
vii
Profit on sale of other investment
vii
viii
Gain (loss) on account of foreign exchange
fluctuation u/s 43AA
viii
ix
Profit on conversion of inventory into capital asset
u/s 28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x
Agricultural income
x
xi
Any other income (specify nature and amount)
a
xia
b
xib
C
Total (xia + xib)
xic
xii
Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)
14xii
15 Total of credits to profit and loss account (13+14xii)
15
DEBITS TO PROFIT AND LOSS ACCOUNT
16 Freight outward
16
17 Consumption of stores and spare parts
17
18 Power and fuel
18
19 Rents
19
20 Repairs to building
20
21 Repairs to machinery
21
22 Compensation to employees
i
Salaries and wages
22i
ii
Bonus
22ii
iii
Reimbursement of medical expenses
22iii
iv
Leave encashment
22iv
v
Leave travel benefits
22v
vi
Contribution to approved superannuation fund
22vi
vii
Contribution to recognised provident fund
22vii
viii
Contribution to recognised gratuity fund
22viii
ix
Contribution to any other fund
22ix
84
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
x
Any other benefit to employees in respect of
which an expenditure has been incurred
22x
xi
Total compensation to employees (total of 22i to 22x)
22xi
xii
Whether any compensation, included in 22xi,
paid to non-residents
xiia
Yes / No
If Yes, amount paid to non-residents
xiib
23 Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
iii
Keyman’s Insurance
23iii
iv
Other Insurance including factory, office, car,
goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a
non-resident other than a company or a
foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-
resident other than a company or a foreign
company
i
ii
To others
ii
iii
Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-
resident other than a company or a foreign
company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding
taxes on income)
i
Union excise duty
44i
ii
Service tax
44ii
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
85
iii
VAT/ Sales tax
44iii
iv
Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi
State Goods & Services Tax (SGST)
44vi
vii
Integrated Goods & Services Tax (IGST)
44vii
viii
Union Territory Goods & Services Tax (UTGST)
44viii
ix
Any other rate, tax, duty or cess incl STT and
CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v +
44vi + 44vii + 44viii +44ix)
44x
45 Audit fee
45
46 Other expenses (specify nature and amount)
i
i
ii
ii
iii
Total (i + ii)
46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for
amount of Rs. 1 lakh or more is claimed and amount)
i1
47 i1
i2
47 i2
i3
47 i3
i
Rows
can
be
added
as
required
Total
(47i1+47i2+47i3)
47i
ii
Others (more than Rs. 1 lakh) where
PAN/Aadhaar No. is not available (provide name
and complete address)
47ii
iii
Others (amounts less than Rs. 1 lakh)
47iii
iv
Total Bad Debt (47i + 47ii + 47iii)
47iv
48 Provision for bad and doubtful debts
48
49 Other provisions
49
50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to
29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47 iv + 48 + 49)]
50
51 Interest
i
Paid outside India, or paid in India to a non-
resident other than a company or a foreign
company
i
ii
To others
ii
iii
Total (i + ii)
51iii
52 Depreciation and amortization
52
53 Net profit before taxes (50 – 51iii – 52)
53
PROVISION FOR TAX
AND
APPROPRIATIONS
54 Provision for current tax
54
55 Provision for Deferred Tax
55
56 Profit after tax (53 - 54 - 55)
56
57 Balance brought forward from previous year
57
58 Amount available for appropriation (56 + 57)
58
59 Transferred to reserves and surplus
59
60 Balance carried to balance sheet in proprietor’s account (58 –59)
60
PRESUMPTIVE
INCOME CASES
61 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION
44AD
SR.NO
Name of Business
Business code
Description
(i)
Gross Turnover or Gross Receipts (iA + iB + iC) (61i limited to Rs.2
Crores, however if 61iB + 61iC is less than or equal to 5% of 61i then the
limit under 61i is extended to Rs.3 Crores.)
61i
86
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
A
Through a/c payee cheque or a/c payee
bank draft or bank electronic clearing
system
received
or
other
prescribed
electronic modes before specified date
iA
B
Receipts in Cash
iB
C
Any mode other than A and B
iC
(ii)
Presumptive Income under section 44AD (iiA + iiB)
61ii
A
6% of 61iA, or the amount claimed to have
been earned, whichever is higher
iiA
B
8% of (61iB+61iC), or the amount claimed
to have been earned, whichever is higher
iiB
NOTE—If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books
of account and have a tax audit under section 44AB
62 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS
UNDER SECTION 44ADA
SR.NO
Name of Business/Profession
Business code
Description
(i)
Gross Receipts (62i limited to Rs.50 Lakh, however if 62iB + 62iC is less
than or equal to 5% of 62i then limit under 62i is extended to Rs.75
Lakh)
62i
A
Through a/c payee cheque or a/c payee bank draft or
bank electronic clearing system received or prescribed
electronic modes received before specified date
iA
B
Receipts in Cash
iB
C
Any mode other than A and B
iC
(ii)
Presumptive Income under section 44ADA (50% of 62i, or the amount
claimed to have been earned, whichever is higher)
62ii
NOTE—If income is less than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit
under section 44AB
63 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
SR.NO
Name of Business
Business code
Description
Registration
No. of goods
carriage
Whether
owned/leased/
hired
Tonnage
capacity of
goods
carriage (in
MT)
Number of months
for which goods
carriage was
owned/leased/hired
by assessee
Presumptive income u/s 44AE for the
goods carriage
(Computed @ Rs.1000 per ton per month
in case tonnage exceeds 12MT, or else @
Rs.7500 per month) or the amount
claimed to have been actually earned,
whichever is higher
(i)
(1)
(2)
(3)
(4)
(5)
(a)
(b)
Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles)
Total
(ii)
Total presumptive income from goods carriage u/s 44AE [total of column
(5) of table 63(i)]
63(ii)
NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased /
hired at any time during the year exceeds 10, then , it is mandatory to maintain books of account and have a tax audit
under section 44AB
NO ACCOUNT CASE
64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT
MAINTAINED, furnish the following information for previous year 2025-26 in respect
of business or profession -
(i) For assessee carrying on Business
a Gross receipts (a1 + a2)
ia
1 Through a/c payee cheque or a/c payee bank draft or bank
electronic clearing system received or other prescribed
electronic modes before specified date
a1
2 Any other mode
a2
b Gross profit
ib
c Expenses
ic
d Net profit
64i
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
87
(ii) For assessee carrying on Profession
a Gross receipts (a1 + a2)
iia
1 Through a/c payee cheque or a/c payee bank draft or bank
electronic clearing system received or other prescribed
electronic modes before specified date
a1
2 Any other mode
a2
b Gross profit
iib
c Expenses
iic
d Net profit
64ii
(iii)Total profit (64i + 64ii)
64iii
65
i Turnover from speculative activity
65i
ii Gross Profit
65ii
iii Expenditure, if any
65iii
iv Net income from speculative activity (65ii-65iii)
65iv
66 In case of Non-Resident, if the total income comprises of profits and gains from business
referred to in sections 44B, 44BB, 44BBA, 44BBC, 44BBD, furnish the following information
i Gross receipts / Turnover
66i
ii Net profit
66ii
Part A-
OI
Other Information (mandatory if liable for audit under section 44AB; for others, fill if applicable)
OTHER INFORMATION
1 Method of accounting employed in the previous year (Tick) mercantile cash
2 Is there any change in method of accounting (Tick) Yes No
3a
Increase in the profit or decrease in loss because of deviation, if any, as per
Income Computation Disclosure Standards notified under section 145(2) [column
XI (3) of Schedule ICDS]
3a
3b
Decrease in the profit or increase in loss because of deviation, if any, as per
Income Computation Disclosure Standards notified under section 145(2) [column
XI(4) of Schedule ICDS]
3b
4 Method of valuation of closing stock employed in the previous year
a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate
write 3)
b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate
write 3)
c Is there any change in stock valuation method (Tick) Yes No
d Increase in the profit or decrease in loss because of deviation, if any, from the
method of valuation specified under section 145A
4d
e Decrease in the profit or increase in loss because of deviation, if any, from the
method of valuation specified under section 145A
4e
5 Amounts not credited to the profit and loss account, being -
a the items falling within the scope of section 28
5a
b the proforma credits, drawbacks, refund of duty
of customs or excise or service tax, or refund of
sales tax or value added tax, or refund of GST,
where such credits, drawbacks or refunds are
admitted as due by the authorities concerned
5b
c escalation claims accepted during the previous
year
5c
d any other item of income
5d
e capital receipt, if any
5e
f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
5f
6 Amounts debited to the profit and loss account, to the extent disallowable under
section 36 due to non-fulfilment of conditions specified in relevant clauses
a Premium paid for insurance against risk of
damage or destruction of stocks or store [36(1)(i)] 6a
b Premium paid for insurance on the health of
employees [36(1)(ib)]
6b
88
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
c
Any sum paid to an employee as bonus or
commission for services rendered, where such
sum was otherwise payable to him as profits or
dividend [36(1)(ii)]
6c
d Any amount of interest paid in respect of
borrowed capital [36(1)(iii)]
6d
e Amount of discount on a zero-coupon bond
[36(1)(iiia)]
6e
f Amount of contributions to a recognised
provident fund [36(1)(iv)]
6f
g Amount of contributions to an approved
superannuation fund [36(1)(iv)]
6g
h Amount of contribution to a pension scheme
referred to in section 80CCD [36(1)(iva)]
6h
i Amount of contributions to an approved gratuity
fund [36(1)(v)]
6i
j Amount of contributions to any other fund
6j
k
Any
sum
received
from
employees
as
contribution
to
any
provident
fund
or
superannuation fund or any fund set up under
ESI Act or any other fund for the welfare of
employees to the extent not credited to the
employees account on or before the due date
[36(1)(va)]
6k
l Amount of bad and doubtful debts [36(1)(vii)]
6l
m Provision for bad and doubtful debts [36(1)(viia)] 6m
n Amount transferred to any special reserve
[36(1)(viii)]
6n
o Expenditure for the purposes of promoting
family planning amongst employees [36(1)(ix)]
6o
p
Amount of securities transaction paid in respect
of transaction in securities if such income is not
included in business income [36(1)(xv)]
6p
q
Marked to market loss or other expected loss as
computed in accordance with the ICDS notified
u/s 145(2) [36(1)(xviii)]
6q
r Any other disallowance
6r
s Total amount disallowable under section 36 (total of 6a to 6r)
6s
7 Amounts debited to the profit and loss account, to the extent disallowable under
section 37
a Expenditure of capital nature [37(1)]
7a
b Expenditure of personal nature [37(1)]
7b
c
Expenditure laid out or expended wholly and
exclusively NOT for the purpose of business or
profession [37(1)]
7c
d
Expenditure on advertisement in any souvenir,
brochure, tract, pamphlet or the like, published by
a political party [37(2B)]
7d
e Expenditure by way of penalty or fine for violation
of any law for the time being in force
7e
f Any other penalty or fine
7f
g Expenditure incurred for any purpose which is an
offence or which is prohibited by law
7g
h Amount of any liability of a contingent nature
7h
i Any other amount not allowable under section 37
7i
j Total amount disallowable under section 37 (total of 7a to 7i)
7j
8
A Amounts debited to the profit and loss account, to the extent disallowable
under section 40
a
Amount disallowable under section 40 (a)(i), on
account of non-compliance with the provisions
of Chapter XVII-B
Aa
b
Amount disallowable under section 40(a)(ia) on
account of non-compliance with the provisions
of Chapter XVII-B
Ab
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
89
c
Amount disallowable under section 40(a)(ib), on
account of non-compliance with the provisions
of Chapter VIII of the Finance Act, 2016
Ac
d
Amount disallowable under section 40(a)(iii) on
account of non-compliance with the provisions
of Chapter XVII-B
Ad
e Amount of tax or rate levied or assessed on the
basis of profits [40(a)(ii)]
Ae
f Amount paid as wealth tax [40(a)(iia)]
Af
g Amount paid by way of royalty, license fee,
service fee etc. as per section 40(a)(iib)
Ag
h
Amount of interest, salary, bonus, commission
or remuneration paid to any partner or member
inadmissible under section [40(b)/40(ba)]
Ah
i Any other disallowance
Ai
j Total amount disallowable under section 40(total of Aa to Ai)
8Aj
B Any amount disallowed under section 40 in any preceding previous year but
allowable during the previous year
8B
9 Amounts debited to the profit and loss account, to the extent disallowable under
section 40A
a Amounts paid to persons specified in section
40A(2)(b)
9a
b
Amount paid otherwise than by account payee
cheque or account payee bank draft or use of
electronic clearing system through a bank account or
through such electronic mode as may be prescribed,
disallowable under section 40A(3)
9b
c Provision for payment of gratuity [40A(7)]
9c
d
Any sum paid by the assessee as an employer for
setting up or as contribution to any fund, trust,
company, AOP, or BOI or society or any other
institution [40A(9)]
9d
e Any other disallowance
9e
f Total amount disallowable under section 40A (total of 9a to 9e)
9f
10 Any amount disallowed under section 43B in any preceding previous year but
allowable during the previous year
a Any sum in the nature of tax, duty, cess or fee under
any law
10a
b
Any sum payable by way of contribution to any
provident fund or superannuation fund or gratuity
fund or any other fund for the welfare of employees
10b
c Any sum payable to an employee as bonus or
commission for services rendered
10c
d
Any sum payable as interest on any loan or
borrowing from any public financial institution or a
State financial corporation or a State Industrial
investment corporation
10d
da
Any sum payable as interest on any loan or
borrowing from such class of non-banking financial
companies as may be notified by the Central
Government, in accordance with the terms and
conditions of the agreement governing such loan or
borrowing
10da
e
Any sum payable as interest on any loan or
borrowing from any scheduled bank or a co-
operative bank other than a primary agricultural
credit or a primary co-operative agricultural and
rural development bank
10e
f Any sum payable towards leave encashment
10f
g Any sum payable to the Indian Railways for the use
of railway assets
10g
h
Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
Micro, Small and Medium Enterprises Development
Act, 2006
10h
i Total amount allowable under section 43B (total of 10a to 10h)
10i
90
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
11 Any amount debited to profit and loss account of the previous year but
disallowable under section 43B
a Any sum in the nature of tax, duty, cess or fee under
any law
11a
b
Any sum payable by way of contribution to any
provident fund or superannuation fund or gratuity
fund or any other fund for the welfare of employees
11b
c Any sum payable to an employee as bonus or
commission for services rendered
11c
d
Any sum payable as interest on any loan or
borrowing from any public financial institution or a
State financial corporation or a State Industrial
investment corporation
11d
da
Any sum payable as interest on any loan or
borrowing from such class of non-banking financial
companies as may be notified by the Central
Government, in accordance with the terms and
conditions of the agreement governing such loan or
borrowing
11da
e
Any sum payable as interest on any loan or
borrowing from any scheduled bank or a co-
operative bank other than a primary agricultural
credit society or a primary co-operative agricultural
and rural development bank
11e
f Any sum payable towards leave encashment
11f
g Any sum payable to the Indian Railways for the use
of railway assets
11g
h
Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
Micro, Small and Medium Enterprises Development
Act, 2006
11h
i Total amount disallowable under Section 43B (total of 11a to 11h)
11i
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty
12a
b Service tax
12b
c VAT/sales tax
12c
d Central Goods & Service Tax (CGST)
12d
e State Goods & Services Tax (SGST)
12e
f Integrated Goods & Services Tax (IGST)
12f
g Union Territory Goods & Services Tax (UTGST)
12g
h Any other tax
12h
i Total amount outstanding (total of 12a to 12h)
12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA
13
14 Any amount of profit chargeable to tax under section 41
14
15 Amount of income or expenditure of prior period credited or debited to the
profit and loss account (net)
15
16 Amount of expenditure disallowed u/s 14A
16
17 Interest disallowable under section 23 of the Micro, Small and Medium
Enterprises Development Act, 2006
17
18
Whether assessee is exercising option under subsection 2A of section 92CE Tick)Yes
No
[If yes, please fill schedule TPSA]
18
Part A –
QD
Quantitative details (mandatory if liable for audit under section 44AB)
QUANTITATIVE
DETAILS
(a) In the case of a trading concern
1 Opening stock
1
2 Purchase during the previous year
2
3 Sales during the previous year
3
4 Closing stock
4
5 Shortage/ excess, if any
5
(b) In the case of a manufacturing concern
6 Raw materials
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
91
a Opening stock
6a
b Purchases during the previous year
6b
c Consumption during the previous year
6c
d Sales during the previous year
6d
e Closing stock
6e
f Yield finished products
6f
g Percentage of yield
6g
h Shortage/ excess, if any
6h
7 Finished products/ By-products
a opening stock
7a
b purchase during the previous year
7b
c quantity manufactured during the previous year
7c
d sales during the previous year
7d
e closing stock
7e
f shortage/ excess, if any
7f
92
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule S
Details of Income from Salary
SALARIES
Name of Employer
Nature of employer (Tick)
Drop down to be provided
TAN of Employer (mandatory if tax is
deducted)
Address of employer
Town/City
State
Pin code/Zip code
1 Gross Salary (1a + 1b + 1c+1d+1e+1f)
1
a Salary as per section 17(1) (drop down to be provided)
1a
b Value of perquisites as per section 17(2) (drop down
to be provided)
1b
c Profit in lieu of salary as per section 17(3) (drop down
to be provided)
1c
d Income from retirement benefit account maintained
in a notified country u/s 89A
1d
e Income from retirement benefit account maintained
in a country ‘other than notified country’ u/s 89A
1e
f
Income taxable during the previous year on which
relief u/s 89A was claimed in any earlier previous
year
1f
(Add multiple rows for Gross Salary in case of more than one employer)
2 Total Gross Salary (from all employers)
2
2a Income claimed for relief from taxation u/s 89A
2a
3
Less allowances to the extent exempt u/s 10
(drop-down to be provided in e-filing utility)
(Note-Ensure that it is included in Total Gross salary in (2) above)
3
4 Net Salary (2 – 2a –3)
4
5 Deduction u/s 16 (5a + 5b + 5c)
5
a Standard deduction u/s 16(ia)
5a
b Entertainment allowance u/s 16(ii)
5b
c Professional tax u/s 16(iii)
5c
6 Income chargeable under the Head ‘Salaries’ (4 - 5)
6
Schedule HP Details of Income from House Property (Drop down to be provided indicating ownership of property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country PIN Code/ Zip Code
Is the property co-owned? Yes No (if “YES” please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property
I
II
[Tick the applicable
option]
Let out
Self-occupied
o Deemed let out
Name(s) of
Tenant(s) (if let
out)
PAN/Aadhaar No. of Tenant(s) (Please
see note)
PAN/TAN/Aadhaar No. of Tenant(s) (if
TDS credit is claimed)
I
II
a
Gross rent received or receivable or lettable value
1a
b
The amount of rent which cannot be
1b
c
Tax paid to local authorities
1c
d
Total (1b + 1c)
1d
e
Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2) of the
1e
f
Annual value of the property owned (own percentage share x 1e)
1f
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
93
g
30% of 1f
1g
h
Interest payable on borrowed capital
(Details are to be filled in the drop down to
be provided in e-filing utility)
1h
i
Total (1g+ 1h)
1i
j
Arrears/Unrealised rent received during the year less 30%
1j
k
Income from house property 1 (1f – 1i + 1j)
1k
(fill up details separately for each property)
2 Pass through income/Loss if any *
2
3 Income under the head “Income from house property” (Ʃ1k + 2)
(if negative take the figure to 2i of schedule CYLA)
3
NOTE ► Please include the income of the specified persons referred to in Schedule SPI and Pass-through income referred to in schedule PTI
while computing the income under this head
NOTE ► Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule
BP
Computation of income from business or profession
INCOME FROM BUSINESS OR PROFESSION
A From business or profession other than speculative business and specified business
1 Profit before tax as per profit and loss account (item 53, 61(ii), 62(ii), 63(ii), 64(iii), 65(iv) and
66(ii) of P&L)
1
2a Net profit or loss from speculative business included in 1 (enter –ve sign in case
of loss) [Sl.no.12b of Trading account + Sl.no 65iv of Schedule P&L]
2a
2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve
sign in case of loss)
2b
3
Income/
receipts
credited
to
profit and loss
account
considered
under
other
heads
of
income
or
chargeable u/s
115BBF
or
chargeable u/s
115BBG
or
chargeable u/s
115BBH
a
Salaries
3a
b
House property
3b
c
Capital gains
3c
d
Other sources
3d
di
Dividend income
3di
dii
other than Dividend income
3dii
e
u/s 115BBF
3e
f
u/s 115BBG
3f
g
u/s 115BBH (net of Cost of Acquisition)
3g
(Item No. A
of Schedule
VDA)
4a
Profit
or
loss
included
in
1,
which
is
referred
to
in
section
44AD/44ADA/44AE/44B/44BB/44BBA/44BBC/44BBD/44DA (drop down to be
provided)
4a
4b Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown
to be provided and capture as individual line item)
4b
5 Income credited to Profit and Loss account (included in 1) which is exempt
a
Share of income
from firm(s)
5a
b
Share of income
from AOP/ BOI
5b
c
Any other exempt
income (specify
nature and amount)
i
ci
ii
cii
iiiTotal (ci + cii)
5ciii
d
Total exempt income (5a + 5b +
5ciii)
5d
5A Income or receipts credited to Profit and Loss account but not chargeable to tax under
the Act
5A
6 Balance (1– 2a – 2b – 3a - 3b – 3c - 3d – 3e - 3f -3g– 4a-4b– 5d–5A)
6
7
Expenses debited to
profit
and
loss
account considered
under other heads of
a
Salaries
7a
b
House property
7b
c
Capital gains
7c
d
Other sources
7d
94
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
income/related
to
income
chargeable
u/s 115BBF or u/s
115BBG
or
u/s
115BBH
e
u/s 115BBF
7e
f
u/s 115BBG
7f
g
u/s 115BBH (other than
Cost of Acquisition u/s
115BBH)
7g
8a Expenses debited to profit and loss account which relate to exempt
income
8a
8b Expenses debited to profit and loss account which relate to exempt income and disallowed u/s
14A (16 of Part A-OI)
8b
9 Total (7a + 7b + 7c + 7d + 7e + 7f +7g+ 8a+8b)
9
10 Adjusted profit or loss (6+9)
10
11 Depreciation and amortization debited to profit and loss account
11
12 Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-
DEP)
12i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
12ii
iii Total (12i + 12ii)
12iii
13
Profit or loss after adjustment for depreciation (10 +11 – 12iii)
13
14 Amounts debited to the profit and loss account, to the extent disallowable under
section 36 (6 s of PartA-OI)
14
15 Amounts debited to the profit and loss account, to the extent disallowable under
section 37 (7j of PartA-OI)
15
16 Amounts debited to the profit and loss account, to the extent disallowable under
section 40 (8Aj of PartA-OI)
16
17 Amounts debited to the profit and loss account, to the extent disallowable under
section 40A (9f of PartA-OI)
17
18 Any amount debited to profit and loss account of the previous year but disallowable
under section 43B (11i of PartA-OI)
18
19
Interest disallowable under section 23 of the Micro, Small and Medium Enterprises
Development Act,2006(17 of Part A-OI)
19
20 Deemed income under section 41
20
21 Deemed income under section 32AD/ 33AB/ 33ABA/ 35ABA /35ABB/ 40A(3A)/
72A/80HHD/ 80-IA
21
22 Deemed income under section 43CA
22
23 Any other item of addition under section 28 to 44DA
23
24
Any other income not included in profit and loss account/any other expense not
allowable (including income from salary, commission, bonus and interest from firms
in which individual/HUF/prop. concern is a partner)
24
25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation
in method of valuation of stock (Column 3a + 4d of Part A - OI)
25
26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25)
26
27 Deduction allowable under section 32(1)(iii)
27
28
Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount
debited to profit and loss account (item x(4) of Schedule ESR) (if amount deductible
under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it
will go to item 24)
28
29 Any amount disallowed under section 40 in any preceding previous year but
allowable during the previous year (8B of PartA-OI)
29
30 Any amount disallowed under section 43B in any preceding previous year but
allowable during the previous year (10i of PartA-OI)
30
31 Any other amount allowable as deduction
31
32 Decrease in profit or increase in loss on account of ICDS adjustments and deviation
in method of valuation of stock (Column 3b + 4e of Part A- OI)
32
33 Total (27+28+29+30+31+32)
33
34 Income (13+26-33)
34
35 Profits and gains of business or profession deemed to be under -
i Section 44AD (61(ii) of schedule P&L)
35i
ii Section 44ADA (62(ii) of schedule P&L)
35ii
iii Section 44AE (63(ii) of schedule P&L)
35iii
iv Section 44B
35iv
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
95
v Section 44BB
35v
via Section 44BBA
35via
vib Section 44BBC
35vib
vic Section 44BBD
35vic
vii Section 44DA
35vii (item 4 of
Form 3CE)
viii Total (35i to 35vii)
35viii
36 Net profit or loss from business or profession other than speculative and
specified business (34 + 35viii)
36
37
Net Profit or loss from business or profession other than speculative business and
specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not
applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+ 37b + 37c + 37d
+ 37e + 37f)
A37
a Income chargeable under Rule 7
37a
b Deemed income chargeable under Rule 7A
37b
c Deemed income chargeable under Rule 7B(1)
37c
d Deemed income chargeable under Rule 7B(1A)
37d
e Deemed income chargeable under Rule 8
37e
f
Income other than Rule 7A, 7B & 8 (Item No. 36)
37f
38
Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1),
7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act
[4b-(37a+37b+37c+37d+37e)]
38
B Computation of income from speculative business
39 Net profit or loss from speculative business as per profit or loss account (Item No. 2a)
39
40 Additions in accordance with section 28 to 44DA
40
41 Deductions in accordance with section 28 to 44DA
41
42 Income from speculative business (39+ 40 – 41) (if loss, take the figure to 6xix of schedule CFL)
B42
C Computation of income from specified business under section 35AD
43 Net profit or loss from specified business as per profit or loss account
43
44 Additions in accordance with section 28 to 44DA
44
45 Deductions in accordance with section 28 to 44DA (other than deduction under section, (i) 35AD, (ii)
32 or 35 on which deduction u/s 35AD is claimed)
45
46 Profit or loss from specified business (43 + 44 -45)
46
47 Deductions in accordance with section 35AD(1)
47
48 Income from Specified Business (46-47) (if loss, take the figure to 7xix of schedule CFL)
C48
49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from
drop down menu)
C49
D Income chargeable under the head ‘Profits and gains from business or profession’
A37+B42+C48)
D
E Intra head set off of business loss of current year
Sl.
Type of Business income
Income of current year (Fill this
column only if figure is zero or
positive)
Business loss
set off
Business income
remaining after set
off
(1)
(2)
(3) = (1) – (2)
i Loss to be set off (Fill this row only if figure
is negative)
(A37)
ii Income from speculative business
(B42)
iii Income from specified business
(C48)
iv Total loss set off (ii + iii)
v Loss remaining after set off (i – iv)
NOTE Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head
Schedule DPM
Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as
deduction under any other section)
DEPRECIATION ON PLANT
AND MACHINERY
1 Block of assets
Plant and machinery
2 Rate (%)
15
30
40
45
(i)
(ii)
(iii)
(iv)
3a Written down value on the first
day of previous year
3b Adjustment as per second
proviso to sub-section (3) of
section 115BAC (Refer to rule 5)
3 Total (3a + 3b)
96
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
4 Additions for a period of 180
days or more in the previous year
5 Consideration or other
realization during the previous
year out of 3 or 4
6 Amount on which depreciation
at full rate to be allowed (3 + 4 -
5) (enter 0, if result is negative)
7 Additions for a period of less
than 180 days in the previous
year
8 Consideration or other
realizations during the year out
of 7
9 Amount on which depreciation
at half rate to be allowed (7-8)
(enter 0, if result is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Additional depreciation, if any,
on 4
13 Additional depreciation, if any,
on 7
14 Additional depreciation relating
to immediately preceding year
on asset put to use for less than
180 days
15 Total depreciation
(10+11+12+13+14)
16 Depreciation disallowed under
section 38(2) of the I.T. Act (out
of column 15)
17 Net aggregate depreciation (15-
16)
18 Proportionate aggregate
depreciation allowable in the
event of succession,
amalgamation, demerger etc. (out
of column 17)
19 Expenditure incurred in
connection with transfer of asset/
assets
20 Capital gains/ loss under section
50
(5 + 8 -3 - 4 -7 -19) (enter negative
only if block ceases to exist)
21 Written down value on the last
day of previous year (6+ 9 -15)
(enter 0 if result is negative)
Schedule DOA
Depreciation on other assets (Other than assets on which full capital expenditure is allowable as
deduction)
DEPRECIATION ON
OTHER ASSETS
1 Block of assets
Land
Building (not including land)Furniture and
fittings
Intangible
assets
Ships
2 Rate (%)
Nil
5
10
40
10
25
20
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
3 Written down value on the first
day of previous year
4 Additions for a period of 180
days or more in the previous
year
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
97
5 Consideration
or
other
realization during the previous
year out of 3 or 4
6 Amount on which depreciation
at full rate to be allowed (3 + 4 -
5) (enter 0, if result is negative)
7 Additions for a period of less
than 180 days in the previous
year
8 Consideration
or
other
realizations during the year out
of 7
9 Amount on which depreciation
at half rate to be allowed (7-8)
(enter 0, if result is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Total depreciation (10+11)
13 Depreciation disallowed under
section 38(2) of the I.T. Act (out
of column 12)
14 Net aggregate depreciation (12-
13)
15 Proportionate
aggregate
depreciation allowable in the
event
of
succession,
amalgamation, demerger etc.
(out of column 14)
16 Expenditure
incurred
in
connection with transfer of asset/
assets
17 Capital gains/ loss under section
50
(5 + 8 -3-4 -7 -16) (enter negative
only if block ceases to exist)
18 Written down value on the last
day of previous year (6+ 9 -12)
(enter 0 if result is negative)
Schedule
DEP
Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as
deduction under any other section)
SUMMARY OF DEPRECIATION ON ASSETS
1
Plant and machinery
a Block entitled for depreciation @ 15 per cent
(Schedule DPM -17i or 18i as applicable)
1a
b Block entitled for depreciation @ 30
per cent
(Schedule DPM - 17ii or 18ii as applicable)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM - 17iii or 18iii as applicable)
1c
d Block entitled for depreciation @ 45 per cent
( Schedule DPM - 17iv or 18iv as applicable)
1d
e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 14ii or 15ii as applicable)
2a
B Block entitled for depreciation @ 10 per cent
(Schedule DOA- 14iii or 15iii as applicable)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 14iv or 15iv as applicable)
2c
d Total depreciation on building (total of 2a + 2b + 2c)
2d
3 Furniture and fittings (Schedule DOA- 14v or 15v as applicable)
3
4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable)
4
5 Ships (Schedule DOA- 14vii or 15vii as applicable)
5
98
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
6 Total depreciation (1e+2d+3+4+5)
6
Schedule DCG
Deemed Capital Gains on sale of depreciable assets
DEEMED CAPITAL GAINS
1
Plant and machinery
a Block entitled for depreciation @ 15 per
cent(Schedule DPM - 20i)
1a
b Block entitled for depreciation @ 30 per cent
(Schedule DPM – 20ii)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM - 20iii)
1c
d Block entitled for depreciation @ 45 per cent
(Schedule DPM - 20iv)
1d
e Total (1a +1b + 1c+1d)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 17ii)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 17iii)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 17iv)
2c
d Total (2a + 2b + 2c)
2d
3 Furniture and fittings (Schedule DOA- 17v)
3
4 Intangible assets (Schedule DOA- 17vi)
4
5 Ships (Schedule DOA- 17vii)
5
6 Total (1e+2d+3+4+5)
6
Schedule ESR
Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD)
Sl No
Expenditure of the nature
referred to in section
(1)
Amount, if any, debited to
profit and loss account
(2)
Amount of deduction
allowable
(3)
Amount of deduction in excess of the
amount debited to profit and loss account
(4) = (3) - (2)
i
35(1)(i)
ii
35(1)(ii)
iii
35(1)(iia)
iv
35(1)(iii)
V
35(1)(iv)
vi
35(2AA)
vii
35(2AB)
viii
35CCC
ix
35CCD
X
Total
NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the
details as per Schedule RA.
Schedule CG
Capital Gains
CAPITAL GAINS
A Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents)
Short-term Capital
1 From sale of land or building or both (fill up details separately for each property)
Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority aii
iii
Full value of consideration adopted as per section
50C for the purpose of Capital Gains () [in case (aii)
does not exceed 1.10 times (ai), take this figure as (ai),
or else take (aii)]
aiii
b Deductions under section 48
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
99
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection
with transfer
biii
iv
Total (bi + bii + biii)
biv
c Balance (aiii – biv)
1c
d Deduction under section 54B/54G/54GA (Specify details initem
D below)
1d
e Short-term Capital Gains on Immovable property (1c - 1d)
A1e
f
In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadhaar
No. of buyer(s)
Percentage
share
Amount
Address of
property,
Country code,
Zip code
Pin
code
State
NOTE
►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is
quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2 From slump sale
a i
Fair market value as per Rule
11UAE(2)
2ai
ii
Fair market value as per Rule
11UAE(3)
2aii
iii
Full value of consideration (higher of ai
or aii)
2aii
b Net worth of the undertaking or division(6(e) of
Form 3CEA)
2b
c Short term capital gains from slump sale (2aiii-2b)
A2c
3
From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business
trust on which STT is paid under section 111A or 115AD(1)(ii) proviso (for FII) (where A4 is
not applicable)
a Full value of consideration
3a
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (3a – 3biv)
3c
d
Loss to be disallowed u/s 94(7) or 94(8)- for
example if asset bought/acquired within 3
months
prior
to
record
date
and
dividend/income/bonus units are received, then
loss arising out of sale of such asset to be ignored
(Enter positive value only)
3d
e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d)
A3e
4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian
company (to be computed with foreign exchange adjustment under first proviso to section 48)
a STCG on transactions covered u/s 111A
A4a
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
100
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
c
Full value of consideration in respect
of unquoted shares adopted as per
section 50CA for the purpose of
Capital Gains (higher of a or b)
ic
ii Full value of consideration in respect of
securities other than unquoted shares
ii
iii Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii + biii)
biv
c Balance (5aiii – biv)
5c
d
Loss to be disallowed u/s 94(7) or 94(8)- for
example if security bought/acquired within 3
months
prior
to
record
date
and
dividend/income/bonus units are received, then
loss arising out of sale of such security to be
ignored (Enter positive value only)
5d
e Short-term capital gain on sale of securities (other than those at A3 above) by an FII (5c
+5d)
A5e
6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
a
i In case assets sold include shares of a company other
than quoted shares, enter the following details
a
Full value of consideration received/receivable
in respect of unquoted shares
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 (bi + bii + biii)
biv
c Balance (6aiii – biv)
6c
d
In case of asset (security/unit) loss to be disallowed u/s 94(7)
or 94(8)- for example if asset bought/acquired within 3
months prior to record date and dividend/income/bonus
units are received, then loss arising out of sale of such asset
to be ignored (Enter positive value only)
6d
e Deemed short term capital gains on depreciable assets (6 of
schedule- DCG)
6e
f
Deduction under section 54G/54GA
6f
g
STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e -6f)
A6g
7 Amount deemed to be short term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous years
shown below was deposited in the Capital Gains Accounts Scheme within due date for that
year?
o Yes o No o Not applicable. If yes, then provide the details below
Sl.
Previous year in
which asset
transferred
Section under
which deduction
claimed in that
year
New asset acquired/constructed
Amount not used
for new asset or
remained
unutilized in
Capital gains
account (X)
Previous year
in which
asset
acquired/
constructed
Amount utilized out of
Capital Gains account
i
2022-23
54G/54GA
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
101
ii 2023-24
54B/54G/54GA
iii 2024-25
54B/54G/54GA
b Amount deemed to be short term capital gains u/s 54B/54G/54GA, other than at
‘a’
Total amount deemed to be short term capital gains (aXi + aXii +aXiii+ b)
A7
8 Pass Through Income/Loss in the nature of Short-Term Capital Gain, (Fill up schedule PTI)
(A8a + A8b + A8c)
A8
a
Pass Through Income/ Loss in the nature of Short-Term
Capital Gain, chargeable @ 20%
A8a
b Pass Through Income/Loss in the nature of Short-Term
Capital Gain, chargeable @ 30%
A8b
c
Pass Through Income/Loss in the nature of Short-Term
Capital Gain, chargeable at applicable rates
A8c
9
Amount of STCG included in A1-A8 but claimed as not chargeable to tax or chargeable at
special rates as per DTAA(Applicable for non-residents only)
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 as per
DTAA
A9a
b
Total amount of STCG claimed as chargeable to tax at special
rates as per DTAA
A9b
A(A)
Capital Loss on buy back of shares [Short Term Capital loss @20% / 30% /
Applicable rate]
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or
sl.no.2d/2e of schedule OS)
A(A)
10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8–
A9a+A(A))
A10
B Long-term capital gain (LTCG) (Sub-items, 5, 6, 7 & 8 are not applicable for residents)
Long-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property from a to f)
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 Residents for computational purposes under second
proviso to section 112(1)(a) where acquisition is before 23rd July 2024)
biia
iib Total cost of improvement
b
(a) Cost of improvement without indexation
biib(a)
(b) Year of improvement
(c) Cost of Improvement with indexation
(b & c applicable only for Residents for computational purposes under
second proviso to section 112(1)(a) where acquisition is before 23rd July
2024)
biib(c)
Add row
iii Expenditure wholly and exclusively in connection with transfer
biii
iv Total
biv
iva
Total (only for the purpose of computing eiB)(biia + Ʃbiib(c) + biii)
(Applicable for Residents for computational purposes under second proviso
to section 112(1)(a) where acquisition is before 23rd July 2024)
biva
c Balance (aiii – biv )
1c
102
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ca
Balance (aiii – biva)
(Applicable for Residents for computational purposes under second proviso to
section 112(1)(a) where acquisition is before 23rd July 2024)
(only for the purpose of computing eiB)
(In case of negative, to be considered as nil)
1ca
d Deduction under section 54/54B/54D/54EC/54F/54G/54GA (Specify details in item D below)
1d
e Long-term Capital Gains on Immovable property (1c - 1d)
B1e
ea Long term Capital Gains on Immovable property (1ca – 1d)
(Applicable for Residents for computational purposes under second proviso to
section 112(1)(a) where acquisition is before 23rd July 2024 )
(only for the purpose of computing eiB)
(In case of negative, to be considered as nil)
B1ea
ei Where acquisition is before 23rd July 2024 (for residents only)
A. Tax as per 112(1)(a)(ii)(B) (1e*12.5%)
B.
Tax for the purposes of second proviso to section 112(1)(a) (1ea*20%)
(Note : Tax computed at (ei) is for determining ‘excess amount to be ignored in
e(ii)’ )
B1ei(A)
B1ei(B)
eii Excess amount, if any, that is required to be ignored as per second proviso to
section 112(1)(a) (for residents only) [B1ei(A)- B1ei(B)]
B1eii
f
In case of transfer of immovable property, please furnish the following details (see note)
S.No. Name of
buyer(s)
PAN/Aadhaar
No. of buyer(s)
Percentage
share
Amount Address of property, Country code,
Zip code
Pin code and state
NOTE ►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section
194-IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and
amount.
g
Total Long-term Capital Gains on all Immovable properties (ƩB1e)
B1g
h
Total excess tax to be ignored (ƩB1eii)
B1h
2 From slump sale
a
i Fair market value as per Rule 11UAE(2)
2ai
ii Fair market value as per Rule 11UAE(3)
2aii
iii Full value of consideration (higher of ai or aii)
2aii
b Net worth of the undertaking or division(6(e) of Form
3CEA)
2b
c Balance (2aiii – 2b)
2c
d Deduction u/s 54EC /54F (Specify details in item D below)
2d
e
Long term capital gains from slump sale (2c-2d)
B2e
3
From sale of (i) listed securities (other than a unit) or zero coupon bond as per Section 112(1); (ii) GDR
of an Indian company referred in sec. 115ACA (applicable only for resident individuals)
a
Full value of consideration
3a
b
Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii +biii)
biv
c
Balance (3a – biv)
3c
d
Deduction under sections 54F (Specify details in item D
below)
3d
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
103
e
Long-term Capital Gains on assets at B3 (3c – 3d)
B3e
4 From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is
paid under section 112A
a
LTCG u/s 112A (column 14 of Schedule 112A)
4a
b
Deduction under sections 54F (Specify details in item D
below)
4b
c
Long-term Capital Gains on sale of capital assets at B4 (4a – 4b)
B4c
5 For NON-RESIDENTS- from sale of unlisted shares or listed debenture of Indian company (to be
computed with foreign exchange adjustment under first proviso to section 48)
a
LTCG computed without indexation benefit in
respect of unlisted shares or listed debentures
5a
b
Deduction under sections 54F (Specify details in
item D below)
5b
c
LTCG on unlisted shares or listed debentures (5a-5b)
B5c
6
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds or GDR as
referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other than securities referred
to in section 112A for which column B7 is to be filled up)
a
i In case securities sold include shares of a company other than quoted shares, enter the following
details
a
Full
value
of
consideration
received/receivable in respect of
unquoted shares
ia
b
Fair market value of unquoted
shares
determined
in
the
prescribed manner
ib
c
Full value of consideration in
respect
of
unquoted
shares
adopted as per section 50CA for
the purpose of Capital Gains
(higher of a or b)
ic
ii Full value of consideration in respect of
securities other than unquoted shares
aii
iii Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (aiii – biv)
6c
d Deduction under section 54F (Specify details in item D
below)
6d
e Long-term Capital Gains on assets at B6 in case of NON-RESIDENT (6c – 6d)
B6e
7 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
a LTCG u/s 112A [Column 14 of Schedule 115AD(1)(b)(iii)
proviso]
7a
b Deduction under sections 54F (Specify details in item D
below)
7b
c Long-term Capital Gains on sale of capital assets at B7 (7a – 7b)
B7c
8 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A)
a LTCG on sale of foreign exchange asset (as per
section 115F)(computed without indexation)
8a
b Less deduction under section 115F (Specify details in
item D below)
8b
c Balance LTCG on sale of foreign exchange asset (8a- 8b)
B8c
9 From sale of assets where B1 to B8 above are not applicable
a
i In case assets sold include shares of a company other than quoted shares, enter the following
details
104
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a
Full value of consideration
received/receivable in respect of
unquoted shares
ia
b
Fair market value of unquoted
shares determined in the
prescribed manner
ib
c
Full value of consideration in
respect of unquoted shares
adopted as per section 50CA for
the purpose of Capital Gains
(higher of a or b)
ic
ii Full value of consideration in respect of
assets other than unquoted shares
aii
iii
i.
Total (ic + ii)
aiii
b Deductions under section 48
i Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in
connection with transfer
biii
iv Total (bi + bii+biii)
biv
c Balance (9aiii – biv)
9c
d Deduction under section 54D//54F/54G/54GA
(Specify details in item D below)
9d
e Long-term Capital Gains on assets at B9 above (9c-
9d)
B9e
10 Amount deemed to be long-term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous year shown
below was deposited in the Capital Gains Accounts Scheme within due date for that year?
o Yes o No o Not applicable. If yes, then provide the details below
Sl. Previous year
in which asset
transferred
Section under which
deduction claimed in that
year
New asset acquired/constructed
Amount not used for new asset
or remained unutilized in
Capital gains account (X)
Previous year in
which asset
acquired/constructed
Amount
utilized out
of Capital
Gains
account
i 2022-23
54/54D/54F/54G/ 54GA
ii 2023-24
54/54B/54D/54F/54G/54GA/
54GB
iii 2024-25
54/54B/54D/54F/54G/54GA
b Amount deemed to be long-term capital gains, other than at ‘a’
Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b)
B10
11 Pass Through Income/Loss in the nature of Long-Term Capital Gain (Fill up schedule PTI) (B11a1+B11a2)
B11
a1 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% u/s
112A
B11a1
a2 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5%
under sections other than u/s 112A
B11a2
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 (Applicable for non-residents only)
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 as per DTAA
B12a
b Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA
B12b
B(A) Capital Loss on buy back of shares (Long Term Capital loss @12.5%)
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or sl.no.2d/2e
of schedule OS)
B(A)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
105
13 Total long term capital gain chargeable under I.T. Act (B1g + B2e + B3e + B4c + B5c+ B6c +
B7c + B8c+ B9e + B10 + B11 – B12a + B(A))
B13
C1 Sum of Capital Gain Incomes (8ii + 8iii + 8iv + 8v + 8vi + 8vii 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 54/54B/54D/54EC /54F/54G/54GA/115F give following details
a
Deduction claimed u/s 54
i
Date of transfer of original asset
ai
dd/mm/yyyy
ii
Cost of new residential house
aii
iii
Date of purchase /construction of new residential house
aiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
aiv
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
av
b
Deduction claimed u/s 54B
i
Date of transfer of original asset
bi
dd/mm/yyyy
ii
Cost of new agricultural land
bii
iii
Date of purchase of new agricultural land
biii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
biv
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
bv
c
Deduction claimed u/s 54D
i
Date of acquisition of original asset
ci
dd/mm/yyyy
ii
Cost of purchase/ construction of new land or building for industrial
undertaking
cii
iii
Date of purchase of new land or building
ciii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
civ
(iva) Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
cv
d
Deduction claimed u/s 54EC
i
Date of transfer of original asset
di
dd/mm/yyyy
ii
Amount invested in specified/notified bonds
(not exceeding fifty lakh rupees)
dii
iii
Date of investment
diii
dd/mm/yyyy
iv
Amount of deduction claimed
div
e
Deduction claimed u/s 54F
i
Date of transfer of original asset
ei
dd/mm/yyyy
ii
Cost of new residential house
eii
iii
Date of purchase/construction of new residential house
eiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
eiv
(iva)Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
ev
f
Deduction claimed u/s 54G
i
Date of transfer of original asset from urban area
fi
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or construction of new asset
fii
iii
Date of purchase/construction of new asset in an area other than urban area
fiii
dd/mm/yyyy
106
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iv
Amount deposited in Capital Gains Accounts Scheme before due date
fiv
(iva)Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
fv
g
Deduction claimed u/s 54GA
i
Date of transfer of original asset from urban area
gi
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or construction of new asset
gii
iii
Date of purchase/construction of new asset in SEZ
giii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due date
giv
(iva)Date of deposit
(ivb) Account number
(ivc) IFS code
dd/mm/yyyy
v
Amount of deduction claimed
gv
h
Deduction claimed u/s 115F (for Non-Resident Indians)
i
Date of transfer of original foreign exchange asset
hi
dd/mm/yyyy
ii
Amount invested in new specified asset or savings certificate
hii
iii
Date of investment
hiii
dd/mm/yyyy
iv
Amount of deduction claimed
hiv
i
Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f + 1g +
1h)
1i
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a &
B13a which is chargeable under DTAA)
S.
N
o.
Type of
Capital
Gain
Capital Gain of current
year (Fill this column
only if computed figure
is positive)
Short term capital loss
Long term
capital Loss
Current
year’s
capital
gains
remaini
ng after
set off
(8=1-2-
3-4-5-6-
7)*
20%
30
%
Applicab
le rate
DTA
A
rate
12.5%
DTA
A
rate
1
2
3
4
5
6
7
8
i
Capital
Loss to
be set
off
(Fill
this
row
only, if
figure
comput
ed is
negativ
e)
(
A3e*
+
A4a*
+
A8a*
+
A(A)
)
(
A5e
* +
A8b
* +
A(A
) )
(A1e*+
A2c*+
A4b*+
A6g*+
A7*+
A8c*+A(
A))
A9b
(B1g*
+
B2e*+
B3e*+
B4c*+
B5c*+
B6e*+
B7c*+
B8c*+
B9e*+
B10*+
B11a1
*+
B11a2
*+
B(A))
B12b
ii
20%
(A3e*+
A4a*+
A8a* +
A(A))
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
107
iii
30%
(A5e*+
A8b* +
A(A))
iv
Applicable
rate
(A1e*+
A2c*+
A4b*+
A6g* +
A7*+
A8c* +
A(A))
v
DTAA rates
A9b
vi
12.5%
(B1g* +
B2e*
+B3e*+B
4c* +
B5c* +
B6e* +
B7c* +
B8c* +
B9e* +
B10* +
B11a1*+
B11a2*+
B(A))
vii
DTAA rates
B12b
vii
i
Total loss set off (ii + iii + iv + v + vi
+ vii)
ix
Loss remaining after set off (i- viii)
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff
with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA,
which is included therein, if any.
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) is after setoff
with similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA,
which is included therein, if any.
F
Information about accrual/receipt of capital gain
Type of Capital gain / Date
Upto 15/6
16/6 to 15/9
16/9 to
15/12
16/12 to 15/3
16/3 to 31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Short-term capital gains
taxable at the rate of 20%
Enter value from item 5vi of
schedule BFLA, if any.
2
Short-term capital gains
taxable at the rate of 30%
Enter value from item 5vii
of schedule BFLA, if any.
3
Short-term capital gains
taxable at applicable rates
Enter value from item 5viii
of schedule BFLA, if any.
4
Short-term capital gains
taxable at DTAA rates
Enter value from item 5ix of
schedule BFLA, if any.
5
Long- term capital gains
taxable at the rate of
12.5%
108
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Enter value from item 5x of
schedule BFLA, if any.
6
Long-
term
capital
gains
taxable at the rate DTAA rates
Enter value from item 5xi of
schedule BFLA, if any.
7
Capital gains on transfer of
Virtual Digital Asset taxable at
the
rate
of
30%
Enter value from item 17B of
schedule SI, if any
NOTE
►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income
under this head
Schedule
112A
From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid
under section 112A
S
l.
N
o.
Share/
Unit
Acquir
ed (On
or
before/
after
31stJan
2018)
IS
IN
C
od
e
Nam
e of
the
Shar
e/Uni
t
No. of
Share
s/Unit
s
Sale-
price
per
Shar
e/Uni
t
Full
value
of
consid
eration
-If
shares
are
acquir
ed on
or
before
31.01.2
018
(Total
Sale
Value)
(4*5)
- If
shares
are
Acquir
ed
after
31st
Januar
y 2018
–
Please
enter
Full
Value
of
Consid
eration
Cost
of
acqui
sition
witho
ut
index
ation
(high
er of
8 or
9)
Cost
of
acqui
sition
If the
long-
term
capit
al
asset
was
acqui
red
befor
e
01.02
.2018
, -
Lowe
r of 6
and
11
Fair
Marke
t Value
per
share/
unit as
on 31st
Janua
ry,201
8
Tota
l
Fair
Mar
ket
Valu
e of
capit
al
asset
as
per
secti
on
55(2
)(ac)
-
(4*1
0)
Expend
iture
wholly
and
exclusiv
ely in
connect
ion
with
transfe
r
Total
deduct
ions
(7+12)
Balan
ce (6-
13) -
Item
5 (a)
of
LTC
G
Sched
ule of
ITR3
(Col
1)
(Col 1a) (Co
l 2)
(Col
3)
(Col 4)
(Col
5)
(Col 6)
(Col
7)
(Col
8)
(Col 9) (Col 10)
(Col
11)
(Col 12)
(Col 13)
(Col
14)
1
2
3
4
Add rows
Total
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
109
Schedule
VDA
Income from transfer of Virtual Digital Assets
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
Sl. No.
Date
of
Acquisition
Date of Transfer
Head
under
which income to
be
taxed
(Business/Capital
Gain)
Cost of Acquisition
(In case of gift;
a. Enter the amount
on which tax is paid
u/s 56(2)(x) if any
b. In any other case
cost
to
previous
owner)
Consideration
Received
Income
from
transfer of Virtual
Digital
Assets
(enter nil in case of
loss) (Col. 6 – Col.
5)
(Col. 1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
Add Rows
A. Total (Sum of all Positive Incomes of Business Income in Col. 7)
(Item No. A3g of
Schedule BP)
B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of
Schedule CG)
Schedule
115AD(1)(b)(iii)
proviso
For NON-RESIDENTS – From sale of equity share in a company or unit of equity-oriented fund or unit of a
business trust on which STT is paid under section 112A rws 115AD(1)(b)(iii) proviso
Sl.
No.
Sha
re/U
nit
Acq
uire
d
(On
or
befo
re/
afte
r
31st
Jan
2018
)
ISIN
Code
Na
me
of
the
Sh
are
/U
nit
No.
of
Shar
es/U
nits
Sale
-
pric
e
per
Sha
re/U
nit
Full value
of
considerati
on
-If shares
are
acquired
on or
before
31.01.2018
(Total Sale
Value)
(4*5)
- If shares
are
Acquired
after 31st
January
2018 –
Please
enter Full
Value of
Considerat
ion
Cost of
acquisi
tion
withou
t
indexa
tion
(highe
r of 8
or 9)
Cost
of
acqu
isitio
n
If
the
long-
term
capit
al
asset
was
acqu
ired
befo
re
01.0
2.20
18, -
Low
er of
6
and
11
Fair
Mark
et
Value
per
share/
unit
as on
31st
Janua
ry,
2018
Tot
al
Fair
Mar
ket
Val
ue
of
capi
tal
asse
t as
per
secti
on
55(2
)(ac
)-
(4*1
0)
Expe
nditu
re
wholl
y and
exclu
sively
in
conn
ectio
n
with
trans
fer
Total
deducti
ons
(7+12)
Balanc
e (6-13)
-Item 8
(a) of
LTCG
Schedu
le of
ITR3
(Co
l 1)
(Col
1a)
(Col
2)
(C
ol
3)
(Col
4)
(Col
5)
(Col 6)
(Col 7)
(Col
8)
(Col
9)
(Col
10)
(Col
11)
(Col
12)
(Col 13)
(Col
14)
1
2
3
4
Add rows
Total
110
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
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 + bvi + bvii + bviii + bix)
1b
i From Savings Bank
bi
ii From Deposits (Bank/ Post Office/ Co-operative)
Society/)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass-through income/Loss
biv
v
Interest accrued on contributions to provident
fund to the extent taxable as per first proviso to
section 10(11)
bv
vi
Interest accrued on contributions to provident
fund to the extent taxable as per Second proviso
to section 10(11)
bvi
vii
Interest accrued on contributions to provident
fund to the extent taxable as per first proviso to
section 10(12)
bvii
viii
Interest accrued on contributions to provident
fund to the extent taxable as per second proviso
to section 10(12)
bviii
ix Others including interest from Companies,
NBFCs & HFCs
bix
c Rental income from machinery, plants, buildings, etc., Gross
1c
d
Income of the nature referred to in section 56(2)(x) which is
chargeable to tax
(di + dii + diii + div + dv)
1d
i Aggregate value of sum of money received without consideration
di
ii In case immovable property is received without consideration,
stamp duty value of property
dii
iii
In case immovable property is received for inadequate
consideration, stamp duty value of property in excess of such
consideration
diii
iv In case any other property is received without consideration, fair
market value of property
div
v In case any other property is received for inadequate consideration,
fair market value of property in excess of such consideration
dv
e Any other income (please specify nature)
1e
Sl.
No. Nature
Amount
1 Family Pension
2 Income from retirement benefit account maintained in a notified
country u/s 89A
3 Income from retirement benefit account maintained in a country
other than notified country u/s 89A
4 Income taxable during the previous year on which relief u/s 89A
was claimed in any earlier previous year
5 Any specified sum received by a unit holder from a business trust
during the previous year referred to in section 56(2)(xii)
6
Any sum is received, including the amount allocated by way of
bonus, at any time during a previous year, under a life insurance
policy referred to in section 56(2)(xiii)
Rows can be added as required
2 Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e + 2f related to Sl. No. 1)
2
ai Winnings from lotteries, crossword puzzles, races, card games etc.
chargeable u/s 115BB
2ai
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
111
aii
Income by way of winnings from online games chargeable u/s
115BBJ
2aii
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i Cash credits u/s 68
bi
ii Unexplained investments u/s 69
bii
iii Unexplained money etc. u/s 69A
biii
iv Undisclosed investments etc. u/s
69B
biv
v Unexplained expenditure etc. u/s
69C
bv
vi Amount borrowed or repaid on
hundi u/s 69D
bvi
c Accumulated balance of recognised provident fund taxable u/s 111 2c
S.No.
Assessment Year
Income benefit
Tax benefit
(i)
(ii)
(iii)
(iv)
d Any other income chargeable at special rate (total of di to dxxi)
2d
i
Dividends received by non-resident (not
being
company)
or
foreign
company
chargeable u/s 115A(1)(a)(i) other than
proviso to section 115A(1)(a)(A)
di
ia
Dividend received by non-resident (not being
company) or foreign company from a unit in
an International Financial Services Centre,
as referred to in sub-section (1A) of section
80LA chargeable under proviso to section
115A(1)(a)(A)
dia
ii
Interest received from Government or Indian
concern on foreign currency debts chargeable
u/s 115A(1)(a)(ii)
dii
iii Interest received from Infrastructure Debt
Fund chargeable u/s 115A(1)(a)(iia)
diii
iv Interest referred to in section 194LC (1)-
chargeable u/s 115A(1)(a)(iiaa)@5%
div
v Interest referred to in section 194LD -
chargeable u/s 115A(1)(a)(iiab)
dv
vi
Distributed income being interest referred to
in
section
194LBA
-
chargeable
u/s
115A(1)(a)(iiac)
dvi
vii
Income from units of UTI or other Mutual
Funds specified in section 10(23D), purchased
in Foreign Currency - chargeable u/s
115A(1)(a)(iii)
dvii
viii
Income from royalty or fees for technical
services received from Government or Indian
concern - chargeable u/s 115A(1)(b)(A) &
115A(1)(b)(B)
dviii
ix
Income by way of interest on bonds
purchased in foreign currency by non-
residents - chargeable u/s 115AC
dix
x
Income by way of dividend on GDRs
purchased in foreign currency by non-
residents - chargeable u/s 115AC
dx
xi
Income by way of dividends from GDRs
purchased in foreign currency by residents -
chargeable u/s 115ACA
dxi
xii
Income (other than dividend) received by an
FII in respect of securities (other than units
referred to in section 115AB) - chargeable u/s
115AD(1)(i)
dxii
xiii
Income by way of interest received by an FII
on bonds or Government securities referred
to in section 194LD – chargeable as per
proviso to section 115AD(1)(i)
dxiii
xiv Income received by non-residents sportsmen
or sports associations chargeable u/s 115BBA
dxiv
112
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xv Anonymous Donations in certain cases
chargeable u/s 115BBC
dxv
xvi Interest referred to in Proviso to section
194LC(1)-chargeable
u/s
115A(1)(a)(iiaa)@4%
dxvi
xvii
Income by way of royalty from patent
developed
and
registered
in
India
-
chargeable u/s 115BBF
dxvii
xviii Income by way of transfer of carbon credits-
chargeable u/s 115BBG
dxviii
xix
Income being dividend received by an FII in
respect of securities (other than units referred
to in section 115AB) - chargeable u/s
115AD(1)(i)
dxix
xx Investment Income of a Non-Resident Indian
- chargeable u/s 115E
dxx
xxi
Income received by non-resident as referred
in second proviso to section 194LC(1) -
chargeable u/s 115A(1)(a)(iiaa) @ 9%
dxxi
e Pass through income in the nature of income from other sources claimed as
chargeable at special rates (drop down to be provided)
2e
f
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) (Applicable for non-residents
only)
2f
Sl.
No.
Amount
of
income
Item
No.1ai,
1aiii,1b to
1d & 2 in
which
included
Country
name &
Code
Article
of
DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as
per
I.T.
Act
Applicable
rate [lower
of (6) or
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3 Deductions under section 57 (other than those relating to income chargeable at special rates
under 2a, 2b, 2d, 2e & 2f)
a(i) Expenses / Deductions other than entered in
“C” (in case of other than family pension)
3a(i)
a(ii) Deduction u/s 57(iia) (in case of family pension
only)
3a(ii)
b Depreciation (available only if income offered
in 1.c of "Schedule OS")
3b
c
Interest expenditure on dividend u/s
57(1)(Available only if income offered in 1a(i)
and/ or 1a(ii))
3c
ci Eligible Interest expenditure u/s 57(1) – computed
value
3ci
d Total
3d
4 Amounts not deductible u/s 58
4
5 Profits chargeable to tax u/s 59
5
5a Income claimed for relief from taxation u/s 89A
5a
6 Net Income from other sources chargeable at normal applicable rates (1 (after
reducing income related to DTAA portion) – 3 + 4 + 5-5a) (If negative take the figure to
4i of schedule CYLA)
6
7 Income from other sources (other than from owning race horses) (2 +6 ) (enter 6 as nil,
if negative)
7
8 Income from the activity of owning and maintaining race horses
a Receipts
8a
b Deductions under section 57 in relation to
receipts at 8a only
8b
c Amounts not deductible u/s 58
8c
d Profits chargeable to tax u/s 59
8d
e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10xvi of Schedule CFL)
8e
9 Income under the head “Income from other sources” (7 + 8e) (take 8e as nil, if negative)
9
10 Information about accrual/receipt of income from Other Sources
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
113
S.No. Other Source Income Upto 15/6
From
16/6 to
15/9
From 16/9
to 15/12
From 16/12
to 15/3
From 16/3
to 31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Income by way of
winnings
from
lotteries,
crossword
puzzles, races, games,
gambling, betting etc.
referred to in section
2(24)(ix)
2
Income by way of
winnings from online
games u/s 115BBJ
3a
Dividend
Income
referred in Sl. No.
1a(i)
3b
Dividend
Income
referred in Sl. No.
1a(iii)
4
Dividend Income u/s
115A(1)(a)(i)
other
than proviso to section
115A(1)(a)(A) @ 20%
(Including
PTI
Income)
5
Dividend
income
under
proviso
to
section 115A(1)(a)(A)
@ 10% (Including PTI
Income)
6
Dividend Income u/s
115AC @ 10%
(Including
PTI
Income)
7
Dividend Income u/s
115ACA (1)(a) @ 10%
(Including
PTI
Income)
8
Dividend
Income
(other
than
units
referred to in section
115AB)
u/s
115AD(1)(i) @ 20%
(Including
PTI
Income)
9
Income
from
retirement
benefit
account maintained in
a country specified u/s
89A but not claimed
for relief from taxation
u/s 89A
10
Dividend
income
chargeable at DTAA
Rates
NOTE ►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income
under this head.
114
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule CYLA
Details of Income after set-off of current years losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.No
Head/ Source of Income
Income of current
year
(Fill this column
only if income is
zero or positive)
House property
loss of the current
year set off
Business Loss
(other than
speculation loss
or specified
business loss) of
the current year
set off
Other sources loss
(other than loss
from owning race
horses) of the
current year set off
Current year’s
Income
remaining after
set off
1
2
3
4
5=1-2-3-4
i
Loss to be set off
(Fill this row only if computed
figure is negative)
(3 of Schedule HP)
(2v of item E of
Schedule BP)
(6 of Schedule-OS)
ii
Salaries
(6 of Schedule S)
iii House property
(3 of Schedule HP)
iv Income
from
Business
(excluding speculation profit
and income from specified
business) or profession
(A37 of Schedule
BP)
v
Speculative Income
(3ii of item E of
Schedule BP)
vi Specified Business Income
(3iii of item E of
Schedule BP)
vii Short-term capital gain taxable
@ 20%
( 8ii of item E of
Schedule CG)
viii Short-term capital gain taxable
@ 30%
(8iii of item E of
Schedule CG)
ix Short-term capital gain taxable
at applicable rates
(8iv of item E of
Schedule CG)
x
Short-term capital gain taxable
at special rates in India as per
DTAA
(8v of item E of
Schedule CG)
xi Long term capital gain taxable
@ 12.5%
(8vi of item E of
Schedule CG)
xii
Long term capital gains taxable
at special rates in India as per
DTAA
(8vii of item E of
Schedule CG)
xiii
Net income from other sources
chargeable at normal applicable
rates
(6 of Schedule OS)
xiv
Profit from the activity of
owning and maintaining race
horses
(8e of Schedule OS)
xv
Income from other sources
taxable at special rates in India
as per DTAA
(2f of Schedule OS)
xvi Total loss set off
xvii Loss remaining after set-off (i – xv)
Schedule BFLA
Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT FORWARD LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income after set
off, if any, of
current year’s
losses as per 5 of
Schedule CYLA)
Brought forward
loss set off
Brought
forward
depreciation
set off
Brought
forward
allowance
under section
35(4) set off
Current year’s
income
remaining
after set off
1
2
3
4
5
i
Salaries
(5ii of Schedule
CYLA)
ii
House property
(5iii of Schedule
CYLA)
(B/f house property
loss)
iii
Business (excluding
speculation income and
income from specified
business)
(5iv of Schedule
CYLA)
(B/f business loss,
other than
speculation or
specified business
loss)
(Note: B/F loss set
off will be restricted
to business income
excluding income
u/s 44BB, 44BBD)
(Note: B/F
depreciation
set off will be
restricted to
business
income
excluding
income u/s
44BB, 44BBD)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
115
iv
Speculation Income
(5v of Schedule
CYLA)
(B/f normal business
or speculation loss)
v
Specified Business Income
(5vi of Schedule
CYLA)
(B/f normal business
or specified business
loss)
vi
Short-term
capital
gain
taxable @ 20%
(5vii of schedule
CYLA)
(B/f short-term
capital loss)
vii
Short-term
capital
gain
taxable @ 30%
(5viii of Schedule
CYLA)
(B/f short-term
capital loss)
viii
Short-term
capital
gain
taxable at applicable rates
(5ix of Schedule
CYLA)
(B/f short-term
capital loss)
ix
Short-term
capital
gain
taxable at special rates in
India as per DTAA
(5x of Schedule
CYLA)
(B/f short-term
capital loss)
x
Long-term
capital
gain
taxable @ 12.5%
(5xi of schedule
CYLA)
(B/f short-term or
long-term capital
loss)
xi
Long term capital gains
taxable at special rates in
India as per DTAA
(5xii of Schedule
CYLA)
(B/f short-term or
long-term capital
loss)
xii
Net
income
from
other
sources
chargeable
at
normal applicable rates
(5xiii of Schedule
CYLA)
xiii
Profit from owning and
maintaining race horses
(5xiv of Schedule
CYLA)
(B/f loss from horse
races)
xiv
Income from other sources
taxable at special rates in
India as per DTAA
(5xv of Schedule
CYLA)
xv
Total of brought forward loss set off (2ii + 2iii +
2iv + 2v + 2vi + 2vii +2viii + 2ix + 2x+ 2xi +
2xiii)
xvi
Current year’s income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii +
5ix + 5x+ 5xi +5xii + 5xiii+ 5xiv)
Schedule CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
Sl.
No.
Assessment
Year
Date of Filing
(DD/MM/YYYY)
House
property
loss
Loss from business other than
loss from speculative business
and specified business
Loss from
speculative
business
Loss
from
specified
business
Short-term
capital loss
Long-
term
Capital
loss
Loss from
owning and
maintaining
race horses
Brought
forward
Business
Loss
Amount as
adjusted on
account of
taxation u/s
115BAC(1A)
Brought
forward
Business
Loss
available
for set
off
during
the year
1
2
3
4
5a
5b
5c=5a-
5b
6
7
8
9
10
i 2010-11
ii 2011-12
iii 2012-13
iv 2013-14
v 2014-15
vi 2015-16
vii 2016-17
viii 2017-18
ix 2018-19
x 2019-20
xi 2020-21
xii 2021-22
xiii 2022-23
xiv 2023-24
xv 2024-25
xvi 2025-26
116
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
xvii
Total of
earlier year
losses b/f
xviii
Adjustment
of above
losses in
Schedule
BFLA
(2ii of
Schedule
BFLA)
(2iii of
Schedule
BFLA)
(2iv of
Schedule
BFLA)
(2v of
Schedule
BFLA)
(2xiii of
Schedule
BFLA)
xix
2026-
27(Current
year losses
to be
carried
forward)
(2xvii of
Schedule
CYLA)
(3xvii of
Schedule
CYLA)
(B42 of
Schedule
BP, if –ve)
(C48 of
Schedule
BP, if –
ve)
(2ix+3ix+4ix+
5ix) of item E
of Schedule
CG)
(6ix +
7ix) of
item E of
Schedule
CG)
(8e of
Schedule
OS, if –ve)
xx
Total loss
Carried
forward to
future
years
Schedule UD
Unabsorbed depreciation and allowance under section 35(4)
Sl No
Assessment Year
Depreciation
Allowance under section 35(4)
Amount of
brought
forward
unabsorbed
depreciation
Amount as
adjusted on
account of
opting for
taxation u/s
115BAC(1A)
Amount of
depreciation
set-off against
the current
year income
Balance
carried
forward to the
next year
Amount of
brought forward
unabsorbed
allowance
Amount of
allowance set-off
against the current
year income
Balance
Carried
forward to
the next year
(1)
(2)
(3)
(3a)
(4)
(5)
(6)
(7)
(8)
I
Current
Assessment Year
Ii
Iii
Iv
V
Total
(3xv of BFLA)
(4xv of BFLA)
Schedule ICDS
Effect of Income Computation Disclosure Standards on profit
Sl.
No.
ICDS
Increase
in profit
(Rs.)
Decrease
in profit
(Rs.)
Net effect
(Rs.)
(1)
(2)
(3)
(4)
(5)
I
Accounting Policies
II
Valuation of Inventories (other than the effect of change in method of valuation
u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI)
III
Construction Contracts
IV
Revenue Recognition
V
Tangible Fixed Assets
VI
Changes in Foreign Exchange Rates
VII
Government Grants
VIII
Securities (other than the effect of change in method of valuation u/s 145A, if the
same is separately reported at col. 4d or 4e of Part A-OI)
IX
Borrowing Costs
X
Provisions, Contingent Liabilities and Contingent Assets
XI.
Total
effect
of
ICDS
adjustments
on
profit
(I+II+III+IV+V+VI+VII+VIII+IX+X)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
117
Schedule 10AA
Deduction under section 10AA
DEDUCTION U/S
10AA
Deductions in respect of units located in Special Economic Zone
Sl
Undertaking
Assessment year in which unit begins
to manufacture/produce/provide
services
Sl
Amount of deduction
a Undertaking No.1
a (item 17 of Annexure A of Form
56F for Undertaking 1)
b Undertaking No.2
b (item 17 of Annexure A of Form
56F for Undertaking 2)
c Total deduction under section 10AA (a + b)
c
Schedule
80G
Details of donations entitled for deduction under section 80G
DETAILS OF DONATIONS
A
Donations entitled for 100%
deduction without qualifying
limit
Name and address of donee
PAN
of
Donee
Amount of donation
Eligible Amount of
donation
Transaction Reference
number for UPI transfer or
Cheque
number/IMPS/NEFT/RTGS
IFS code of
Bank
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
B
Donations entitled for 50%
deduction without qualifying
limit
Name and address of donee
PAN
of
Donee
Amount of donation
Eligible Amount
of donation
Transaction Reference
number for UPI transfer or
Cheque
number/IMPS/NEFT/RTGS
IFS code of
Bank
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
C
Donations entitled for 100%
deduction subject to qualifying
limit
Name and address of donee
PAN
of
Donee
Amount of donation
Eligible Amount of
donation
Transaction Reference
number for UPI transfer or
Cheque
number/IMPS/NEFT/RTGS
IFS code of
Bank
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
D
Donations entitled for 50%
deduction subject to qualifying
limit
Name and address of donee
PAN
of
Donee
ARN
(Donation
Reference
Number)
Amount of donation
Eligible
Amount
of
donation
Transaction Reference
number for UPI transfer or
Cheque
number/IMPS/NEFT/RTGS
IFS code of
Bank
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
118
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule 80GGA
(applicable in the case of a
partner of firm deriving
only profit from the firm)
Details of donations for scientific research or rural development
S.
No.
Relevant clause under which
deduction is claimed (drop
down to be provided)
Name and
address of Donee
PAN of
Donee
Amount of donation
Eligible Amount
of donation
Donation in cash
Donation in
other mode
Total
Donation
i
ii
Total donation
Schedule
80GGC
Details of contributions made to political parties
S.
No.
Date
Amount of contribution
Eligible
amount of
contribution
Name of
the
political
party
PAN of the
political party
Transaction Reference
number for UPI transfer or
Cheque
number/IMPS/NEFT/RTGS
IFS
code
of
Bank
Contribution
in cash
Contribution
in other
mode
Total
Contribution
i
(add rows)
Total
contribution
Schedule 80DD
Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with
disability
Nature of
disability
Type of
disability
Type of
dependent
PAN of the
dependent
Aadhaar
of the
dependent
Date
of
filing
of
Form
10IA
Ack.
No. of
Form
10IA
filed
Ack No of
Form as
per Rule
11A(2)(ii)
(if
available)
UDID
Number
(If
available)
Amount
1.
Dependent
person with
disability
2.
Dependent
person with
severe
disability
(1) blindness;
(2) low
vision;
(3) leprosy-
cured;
(4) hearing
impairment;
(5) locomotor
disability;
(6) mental
retardation;
(7) mental
illness;
(8) autism
(9) cerebral
palsy
(10) multiple
disability
1. Spouse
2. Son
3.
Daughter
4. Father
5. Mother
6. Brother
7. Sister
8. Member
of the HUF
(in case of
HUF)
Schedule 80U
Details of deduction in case of a person with disability
Nature of
disability
Type of
disability
Date of filing
of Form 10IA
Ack. No. of Form
10IA filed
Ack No of Form
as per Rule
11A(2)(ii) (if
available)
UDID
Number (If
available)
Amount
1.
Self with
disability
2.
Self with
severe
disability
(1) blindness;
(2) low vision;
(3) leprosy-
cured;
(4) hearing
impairment;
(5) locomotor
disability;
(6) mental
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
119
retardation;
(7) mental
illness;
(8) autism
(9) cerebral
palsy
(10) multiple
disability
Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or
35(2AA)]
Name and address of done
PAN of Donee
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation
in other
mode
Total
Donation
i
ii
iii Total
Schedule 80-IA
a
Deduction in respect of profits of
an undertaking referred to in
section 80-IA(4)(iv) [Power]
a1 Undertaking No.
1
(item 30 of Form
10CCB of the
undertaking)
a2 Undertaking No.
2
(item 30 of Form
10CCB of the
undertaking)
b Total deductions under section 80-IA (a1 + a2 )
b
Schedule 80-IB
Deductions under section 80-IB
a
Deduction in the case of undertaking which begins
commercial production or refining of mineral oil
[Section 80-IB(9)]
a1
Undertaking no. 1
(30 of Form 10CCB of
the undertaking)
a2
Undertaking no. 2
(30 of Form 10CCB of
the undertaking)
b Deduction in the case of an undertaking developing
and building housing projects [Section 80-IB(10)]
b1
Undertaking no. 1
(30 of Form 10CCB of
the undertaking)
b2
Undertaking no. 2
(30 of Form 10CCB of
the undertaking)
c
Deduction in the case of an undertaking engaged in
processing, preservation and packaging of fruits,
vegetables, meat, meat products, poultry, marine or
dairy products [Section 80-IB(11A)]
c1
Undertaking no. 1
(30 of Form 10CCB of
the undertaking)
c2
Undertaking no. 2
(30 of Form 10CCB of
the undertaking)
d
Deduction in the case of an undertaking engaged in
integrated business of handling, storage and
transportation of food grains [Section 80-IB(11A)]
d1
Undertaking no. 1
(30 of Form 10CCB of
the undertaking)
d2
Undertaking no. 2
(30 of Form 10CCB of
the undertaking)
e Total deduction under section 80-IB (Total of a1 to d2)
e
Schedule 80-IE
Deductions under section 80-IE
a Deduction in respect of undertaking located in North-East
aa Assam
aa1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
aa2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
ab Arunachal
Pradesh
ab1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
ab2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
ac Manipur
ac1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
ac2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
ad Mizoram
ad1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
120
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ad2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
ae Meghalaya
ae1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
ae2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
af Nagaland
af1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
af2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
ag Tripura
ag1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
ag2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
ah Sikkim
ah1 Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
ah2 Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
ai Total deduction for undertakings located in North-east (total of aa1
to ah2)
ai
b Total deduction under section 80-IE (ai)
b
Schedule VI-A
Deductions under Chapter VI-A
TOTAL DEDUCTIONS
1 Part B- Deduction in respect of certain payments
a
80C (Details are to be
filled in the dropdown to
be provided in the e-
Filing utility)
b
80CCC (Details are to be filled in
the drop down to be provided in e-
filing utility)
c
80CCD(1) (Details are to
be filled in the drop down
to be provided in e-filing
utility)
d
80CCD(1B) (Details are to be filled
in the drop down to be provided in
e-filing utility)
e
80CCD(2) (Details are
to be filled in the drop
down to be provided in
e-filing utility)
f 80D (Details are to be filled in the drop
down to be provided in e-filing utility)
g 80DD
h
80DDB (Details are to be filled in the
drop down to be provided in e-filing
utility)
i
80E(Details are to be
filled in the drop down
to be provided in e-filing
utility)
j
80EE (Details are to be filled in the
drop down to be provided in e-filing
utility)
k
80EEA (Details are to
be filled in the drop
down to be provided in
e-filing utility)
l
80EEB (Details are to be filled in the
drop down to be provided in e-filing
utility)
m 80G
n
80GG (Details are to be filled in the
drop down to be provided in e-filing
utility)
o 80GGA
o(i) 80GGC
Total Deduction under Part B (total of a to o(i) )
1
2 Part C- Deduction in respect of certain incomes
p 80-IA
(b of
Schedule
80-IA)
Q 80-IAB
r 80-IB
(E of
Schedule
80-IB)
s 80-IBA
t 80-IE
(e of
Schedule
80-IE)
U 80JJA
v 80JJAA
[Sl.no.
5I(eiv) +5II
of Annexure
to Form
10DA]
w
80QQB (Details are to be filled in
the drop down to be provided in e-
filing utility)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
121
x
80RRB (Details are to be
filled in the drop down to
be provided in e-filing
utility)
Total Deduction under Part C (total of p to x )
2
3 Part CA and D- Deduction in respect of other incomes/other deduction
i 80TTA
ii 80TTB
iii 80U
iv 80CCH
v
Any other Deduction as
per the e-filing utility
(Details are to be filled in
the drop down to be
provided in e-filing
utility)
Total Deduction under Part CA and D (total of i, ii ,iii,ivand v)
3
4 Total deductions under Chapter VI-A (1 + 2 + 3)
4
Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 14 of PART-B-TI
1
2 Adjustment as per section 115JC(2)
a
Deduction claimed under any section
included in Chapter VI-A under the heading
“C.—Deductions in respect of certain
incomes”
2a
b Deduction claimed u/s 10AA
2b
c
Deduction claimed u/s 35AD as reduced by
the amount of depreciation on assets on
which such deduction is claimed
2c
d Total Adjustment (2a+ 2b+ 2c)
2d
3 Adjusted Total Income under section 115JC(1) (1+2d)
3
a Adjusted Total Income u/s 115JC from units
located in IFSC, if any
3a
b Adjusted Total Income u/s 115JC from other
Units (3-3a)
3b
4 Tax payable under section 115JC [(9% of (3a)+ 18.5% of (3b)] (if 3 is
greater than Rs. 20 lakh)
4
Schedule AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2026-27(1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2026-27 (2i of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1,
otherwise enter 0]
3
4 Utilization of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of
amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.
No.
Assessment Year
(A)
AMT Credit
AMT Credit
Utilized during
the Current
Assessment Year
(C)
Balance AMT Credit
Carried Forward
(D)= (B3) –(C)
Gross
(B1)
Set-off in
earlier
assessment
years
(B2)
Balance brought
forward to the
current
assessment year
(B3) = (B1) – (B2)
i 2013-14
ii 2014-15
iii 2015-16
iv 2016-17
v 2017-18
vi 2018-19
vii 2019-20
viii 2020-21
122
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
ix 2021-22
x 2022-23
xi 2023-24
xii 2024-25
xiii 2025-26
xiv Current AY (enter 1 -
2, if 1>2 else enter 0)
xv Total
5 Amount of tax credit under section 115JD utilized during the year [total of item no
4 (C)]
5
6 Amount of AMT liability available for credit in subsequent assessment years [total
of 4 (D)]
6
Schedule SPI Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64
Sl No
Name of person
PAN/Aadhaar No. of person
(optional)
Relationship
Amount (Rs)
Head of Income in
which included
1
2
3
Schedule SI
SPECIAL RATE
Sl No
Section
Special rate (%)
Income(i)
Tax thereon
(ii)
1 111- Accumulated balance of recognised provident for
prior years
(2ciii of Schedule
OS)
(2civ of
Schedule OS)
2
111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares
units on which STT paid)
20
(part of 5vi of
Schedule BFLA)
3 115AD(STCG for FIIs on securities where STT not paid)
30
(part of 5vii of
Schedule BFLA)
4
112(1) (LTCG on listed securities/ units)
12.5
(part of 5x of
Schedule BFLA)
5 112(1)(c)(iii) (LTCG for non-resident on unlisted
securities)
12.5
(part of 5x of
Schedule BFLA)
6
115AC (LTCG for non-resident on bonds/GDR)
12.5
(part of 5x of
Schedule BFLA)
7a 115AC (Income by way of interest received by non-
resident on bonds purchased in foreign currency)
10
(part of 2d of
Schedule OS)
7b 115AC (Income by way of Dividend received by non-
resident from GDR purchased in foreign currency)
10
(part of 2d of
Schedule OS)
8
115ACA (LTCG for an employee of specified company on GDR)
12.5
(part of 5x of
Schedule BFLA)
9 115AD (LTCG for FIIs on securities)
12.5
(part of 5x of
Schedule BFLA)
10 115E (LTCG for non-resident Indian on foreign exchange
asset)
12.5
(part of 5x of
Schedule BFLA)
11 112 (LTCG on others) and tax thereon after taking into account
Sl. no. B1h of Schedule CG, if any.
12.5(as reduced by B1h
of Schedule CG, if any)
(part of 5x of
Schedule BFLA)
12 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of
shares or units on which STT is paid)
12.5
(part of 5x of
Schedule BFLA)
13 STCG Chargeable at special rates in India as per DTAA
(part of 5ix of
Schedule BFLA)
14 LTCG Chargeable at special rates in India as per DTAA
(part of 5xi of
Schedule BFLA)
15a 115BB (Winnings from lotteries, puzzles, races, games
etc.)
30
(2ai of Schedule
OS)
15b 115BBJ (Winning from online games)
30
(2aii of Schedule
OS)
16 115BBE (Income under section 68, 69, 69A, 69B, 69C or
69D)
60
(2b of Schedule
OS)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
123
17 115BBH (Tax on income from virtual digital asset)
A
Income under head business or profession
30
(A3g of Schedule
BP)
B
Income under head Capital Gain
30
(C2 of Schedule
CG)
18 115BBF (Tax on income from patent)
A
Income under head business or profession
10
(3e of Schedule BP)
B
Income under head other sources
10
(2d of Schedule
OS)
19 115BBG (Tax on income from transfer of carbon credits)
A
Income under head business or profession
10
(3f of Schedule
BP)
B
Income under head other sources
10
(2d of Schedule
OS)
20 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from
Royalty & Fees for technical services)
20
(part of 2d of
Schedule OS)
21 Income from other sources chargeable at special rates in India as
per DTAA
(part of 5xvof
Schedule BFLA)
22 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 20%
20
(part of 5vi of
Schedule BFLA)
23 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 30%
30
(part of 5vii of
Schedule BFLA)
24 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 12.5% u/s 112A
12.5
(part of 5x of
Schedule BFLA)
25 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 12.5% under sections other than u/s 112A
12.5
(part of 5x of
Schedule BFLA)
26
Pass through income in the nature of income from other source
chargeable at special rates (Drop down to be provided in e-filing
utility)
(2e of Schedule OS)
27 Any other income chargeable at special rate (Drop down to be
provided in e-filing utility)
(2d of Schedule
OS)
Total
Schedule IF Information regarding partnership firms in which you are partner
Number of firms in which you are partner
Sl.
No.
Name of
the Firm
PAN of
the firm
Whether
the firm
is liable
for
audit?
(Yes/No)
Whether
section
92E is
applicable
to firm?
(Yes/ No)
Percentage
Share
in the
profit
of the firm
Amount of
share in the
profit
Amount
of
interest
due or
received
Amount of
remuneration
due or
received
Capital
balance
on 31st
March in
the firm
i
ii
iii
iv
1
2
3
4
Total
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
EXEMPT INCOME
1 Interest income
1
2
i Gross Agricultural receipts (other than income to be excluded
under rule 7A, 7B or 8 of I.T. Rules)
i
i Expenditure incurred on agriculture
ii
iii Unabsorbed agricultural loss of previous eight assessment years iii
iv Agricultural income portion relating to Rule 7, 7A, 7B(1),
7B(1A) and 8 (from Sl. No. 38 of Sch. BP)
iv
v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss)
2
vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the
following details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
124
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
c Whether the agricultural land is owned or held on lease (drop down to be
provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)
3 Other exempt income (including exempt income of minor child) (please specify)
3
4 Income claimed as not chargeable to tax as per DTAA (Applicable for non-residents only)
Sl.
No.
Amount of income Nature of income Country name &
Code
Article of
DTAA
Head of Income Whether TRC
obtained
(Y/N)
I
II
III Total Income from DTAA claimed as not chargeable to tax
4
5 Pass through income claimed as not chargeable to tax (Schedule PTI)
5
6 Total (1+2+3+4+5)
6
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB
PASS THROUGH INCO ME
Sl
.
Investment
entity
covered by
section 115U/
115UA/115U
B
Name of
business
trust/
investmen
t fund
PAN of
the
business
trust/
investmen
t fund
Sl
.
Head of income
Curren
t Year
income
Share of
current
year loss
distribute
d by
Investmen
t fund
Net
Income
/ Loss
9=7-8
TDS on
such
amount
, if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(drop down to
be provided)
i
House property
ii
Capital Gains
a
Short
term
a1
Section
111A
b
Long term
b1
Section
112A
B
2
Sections
other than
112A
iii
Other Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
A
u/s
10(23FBB
)
B
u/s
…………..
C
u/s
…………
2.
i
House property
ii
Capital Gains
A
Short
term
a1
Section
111A
B
Long term
b1
Section
112A
b2
Sections
other than
112A
iii
Other Sources
1
Dividend
2
Others
iv
Income claimed to be exempt
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
125
a
u/s
10(23FBB
)
b
u/s
…………..
c
u/s
…………
Schedule- TPSA
Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility
TAX ON SECONDARY ADJUSTMENTS AS PER SECTION
92CE(2A)
1
Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such
excess money has not been repatriated within the prescribed time (please indicate the
total of adjustments made in respect of all the AYs)
2
a
Additional Income tax payable @ 18% on above
b
Surcharge @ 12% on “a”
c
Health & Education cess on ( a + b)
d
Total Additional tax payable ( a + b + c)
3
Taxes paid
4
Net tax payable (2d-3)
5
Date(s) of
deposit of
tax on
secondary
adjustments
as per
section
92CE(2A)
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
6
Name of
Bank and
Branch
7
BSR Code
8
Serial
number of
challan
9
Amount
deposited
Schedule 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)
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA
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 Salary
ii House Property
iii Business or
Profession
iv Capital Gains
v Other sources
Total
i Salary
2
ii House Property
iii Business or
Profession
iv Capital Gains
v Other sources
Total
126
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Total
2 Total Tax relief available in respect of country where DTAA is applicable (section
90/90A) (Part of total of 1(d))
2
3 Total Tax relief available in respect of country where DTAA is not applicable (section
91) (Part of total of 1(d))
3
4
Whether any tax paid outside India, on which tax relief was allowed in India, has been
refunded/credited by the foreign tax authority during the year? If yes, provide the
details below
4
Yes/No
a Amount of tax
refunded
b Assessment year in which tax relief allowed
in India
Schedule FA
Details of Foreign Assets and Income from any source outside India
DETAILS OF FOREIGN ASSETS
A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st
December 2025
Sl
No
Country
name
Country code
Name of
financial
institution
Address of
financial
institution
ZIP code Account
number
Status
Account opening
date
Peak
balance
during the
period
Closing
balance
Gross
interest
paid/credited
to the
account
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st
December 2025
Sl
No
Country
name
Country
code
Name of
financial
institution
Address of
financial
institution
ZIP
code
Account
number
Status
Account
opening
date
Peak
balance
during the
period
Closing
balance
Gross amount paid/credited
to the account during the
period
(drop down to be provided
specifying nature of amount
viz.
interest/dividend/proceeds
from sale or redemption of
financial assets/ other
income)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year ending
as on 31st December 2025
Sl
No
Country
name
Country code
Name of
entity
Address
of entity
ZIP
code
Nature
of entity
Date of
acquiring
the
interest
Initial
value of
the
investment
Peak value
of
investment
during the
period
Closing
value
Total gross
amount
paid/credited
with respect
to the holding
during the
period
Total gross
proceeds from
sale or
redemption of
investment
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(i)
(ii)
A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the calendar
year ending as on 31st December 2025
Sl
No
Country
name
Country code
Name of financial
institution in
which insurance
contract held
Address of
financial
institution
ZIP code
Date of
contract
The cash value or
surrender value of the
contract
Total gross amount
paid/credited with
respect to the contract
during the period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending
as on 31st December 2025
Sl
No
Country
Name
Zip
Code
Nature of
entity
Name and
Address
Nature of Interest-
Total
Investment
Income
accrued
Nature of
Income
Income taxable and offered in this
return
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
127
and
code
of the
Entity
Direct/ Beneficial
owner/ Beneficiary
Date
since
held
(at cost) (in
rupees)
from such
Interest
Amount
Schedule
where
offered
Item
number
of
schedule
(1)
2(a)
2(b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st
December 2025
Sl
No
Country
Name and
code
ZIP
Code
Address
of the
Property
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total Investment
(at cost) (in
rupees)
Income
derived from
the property
Nature of
Income
Income taxable and offered in this
return
Amount
Schedule
where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on
31st December 2025
Sl
No
Country
Name and
code
ZIP
Code
Nature of
Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total Investment
(at cost) (in
rupees)
Income
derived from
the asset
Nature of
Income
Income taxable and offered in this
return
Amount
Schedule
where offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar
year ending as on 31st December 2025 and which has not been included in A to D above.
Sl
No
Name of the
Institution in
which the
account is held
Address
of the
Institution
Country
Name
and
Code
ZIP
Code
Name of
the
account
holder
Account
Number
Peak Balance/
Investment
during the
year (in
rupees)
Whether
income
accrued is
taxable in
your hands?
If (7) is
yes,
Income
accrued
in the
account
If (7) is yes, Income offered in this
return
Amount Schedule
where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3a)
(3b)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl
No
Country
Name
and code
ZIP
Code
Name and
address of
the trust
Name
and
address
of
trustees
Name
and
address
of Settlor
Name and
address of
Beneficiaries
Date since
position
held
Whether income
derived is
taxable in your
hands?
If (8) is yes,
Income
derived from
the trust
If (8) is yes, Income offered in this
return
Amount Schedule
where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
G Details of any other income derived from any source outside India (i) which is not included in- items A to F above or, (ii) income
under the head business or profession
Sl
No
Country
Name and
code
ZIP Code
Name and address
of the person from
whom derived
Income
derived
Nature of income Whether taxable in your
hands?
If (6) is yes, Income offered in this
return
Amount Schedule
where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
NOTE
►
In case of an individual, not being an Indian citizen, who is in India on a business, employment or student visa, an asset acquired during any
previous year in which he was non-resident is not mandatory to be reported in this schedule if no income is derived from that asset during the
current previous year.
128
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule 5A
Information regarding apportionment of income between spouses governed by Portuguese Civil Code
Name of the spouse
PAN/Aadhaar No. of the spouse
Whether books of account of spouse is audited u/s 44AB or under any other provisions
(other than u/s 92E) of this Act or under any other Acts? or Whether your spouse is a
partner of a firm whose accounts are required to be audited u/s 44AB under this Act or
under any other provisions (other than u/s 92E) of this Act or under any other Acts?
Yes/No
Whether books of account of spouse is audited u/s 92E? or Whether your spouse is a partner
of a firm whose accounts are required to be audited u/s 92E under this Act?
Yes/No
Heads of Income
Receipts
received under
h h
d
Amount apportioned in
the hands of the spouse
Amount of TDS
deducted on income at
(ii)
TDS apportioned in the
hands of spouse
(i)
(ii)
(iii)
(iv)
(v)
1 House Property
2 Business
or
profession
3 Capital gains
4 Other sources
5 Total
Schedule
AL
Assets and Liabilities at the end of the year (other than those included in Part A- BS) (applicable in a case where
total income exceeds Rs. 1 crore)
DETAILS OF ASSETS AND LIABILITIES
A Details of immovable assets
Sl.
No.
Description
Address
Pin code
Amount (cost) in Rs.
(1)
(2)
(3)
(4)
(5)
(i)
(ii)
B Details of movable assets
Sl.
No.
Description
Amount (cost) in Rs.
(1)
(2)
(3)
(i) Jewellery, bullion etc.
(ii) Archaeological collections, drawings, painting, sculpture or any work of
art
(iii) Vehicles, yachts, boats and aircrafts
(iv) Financial assets
Amount (cost) in Rs.
(a) Bank (including all deposits)
(b) Shares and securities
(c) Insurance policies
(d) Loans and advances given
(e) Cash in hand
C Interest held in the assets of a firm or association of persons (AOP) as a partner or member thereof
Sl.
No.
Name and address of the firm(s)/
AOP(s)
PAN of the firm/ AOP
Assessee’s investment in the firm/ AOP on cost
basis
(1)
(2)
(3)
(4)
(i)
(ii)
D Liabilities in relation to Assets at (A + B + C)
Schedule
GST
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
DETAILS OF
GST
Sl.
No.
GSTIN No(s).
Annual value of outward supplies as per the GST return(s) filed
(1)
(2)
(3)
NOTE
►
Please furnish the information above for each GSTIN No. separately
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
129
Schedule : Tax
deferred
on
ESOP
Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi)
received from employer, being an eligible start-up referred to in section 80-IAC
PAN of the employer being an
eligible startup
DPIIT registration number of the
employer
DETAILS
Sl.
No.
Assessment
Year
Amount
of
Tax
deferred
brought
forward
Has any of the following events occurred during the
previous year relevant to current assessment year
Balance
amount of
tax deferred
to be carried
forward to
be next
Assessment
years
Col (3- 7)
Such specified
security or sweat
equity shares were
sold
(i)Fully
(ii)Partly
(iii)Not sold
Specify the date
and amount of tax
attributed to such
sale out of Col 3
(Details
to
be
provided
as
per
utility)
Ceased to
be
the
employee
of
the
employer
who
allotted or
transferred
such
specified
security or
sweat
equity
share?
o Yes o No
If
yes,
specify
date
Forty-eight
months
have
expired from the
end of the relevant
assessment year in
which
specified
security or sweat
equity
shares
referred to in the
said *clause were
allotted. If yes,
specify
date
of
allotment
Amount of
tax payable
in
the
current
Assessment
Year
(to be
populated
from col. 3
or 4 as the
case maybe)
1
2
3
4
5
6
7
8
1
2021-22
Sl. No. 8
of
Schedule
ESOP for
last year
2
2022-23
Sl. No. 8
of
Schedule
ESOP for
last year
(To
be
enabled
from AY 2027-28)
(Payment to be
made in FY 2026-
27)
3
2023-24
Sl. No. 8
of
Schedule
ESOP for
last year
4
2024-25
Sl. No. 8
of
Schedule
ESOP for
last year
5
2025-26
Sl. No. 8
of
Schedule
ESOP for
last year
6
2026-27
130
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
PART-B
Part B – TI Computation of total income
TOTAL INCOME
1 Salaries (6of Schedule S)
1
2 Income from house property (3of Schedule-HP) (enter nil if loss)
2
3 Profits and gains from business or profession
i
Profit and gains from business other than
speculative business and specified business (A37of
Schedule BP) (enter nil if loss)
3i
ii
Profit and gains from speculative business (3(ii) of
Table E of Schedule BP) (enter nil if loss and take the
figure to schedule CFL)
3ii
iii
Profit and gains from specified business (3(iii)of
Table E of Schedule BP) (enter nil if loss and take the
figure to schedule CFL)
3iii
iv Income chargeable to tax at special rates(3e, 3f& 3g
of Schedule BP)
3iv
v Total (3i + 3ii + 3iii + 3iv) (enter nil if 3v is a loss)
3v
4 Capital gains
a Short term
i Short-term chargeable @ 20% ( 8ii of item E of
schedule CG)
ai
ii Short-term chargeable @ 30% (8iii of item E of
schedule CG)
aii
iii Short-term chargeable at applicable rate (8iv of
item E of schedule CG)
aiii
iv Short-term chargeable at special rates in India as
per DTAA(8v of item E of Schedule CG)
aiv
v Total Short-term (ai + aii + aiii + aiv) (enter nil if
loss)
4av
b Long-term
i Long-term chargeable @ 12.5% ( 8vi of item E of
schedule CG)
bi
ii Long-term chargeable at special rates in India as per
DTAA (8vii of item E of schedule CG)
bii
iii Total Long-term (bi + bii)(enter nil if loss)
4biii
c Sum of Short-term/Long-term capital gains (4av+4biii) (enter nil if loss)
4c
d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
4d
e Total capital gains (4c + 4d)
4e
5 Income from other sources
a Net income from other sources chargeable to tax at
normal applicable rates (6 of Schedule OS) (enter nil if
loss)
5a
b Income chargeable to tax at special rates (2 of
Schedule OS)
5b
c Income from the activity of owning and maintaining
race horses ( 8e of Schedule OS)(enter nil if loss)
5c
d Total (5a + 5b + 5c) (enter nil if loss)
5d
6 Total of head wise income (1 + 2 + 3v +4e +5d)
6
7 Losses of current year to be set off against 6 (total of 2xvi, 3xvi and 4xvi of Schedule
CYLA)
7
8 Balance after set off current year losses (6 – 7) (total of serial number (ii) to (xv)
column 5 of Schedule CYLA+5b+3iv)
8
9 Brought forward losses to be set off against 8 (total of 2xv, 3xv and 4xv of Schedule
BFLA)
9
10 Gross Total income (8-9) (also total of serial no (i) to (xiii) of column 5 of Schedule
BFLA+ 5b+ 3iv)
10
11 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included
in 10
11
12 Deductions under Chapter VI-A
a Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and limited upto (total of
i,ii,iii,iv,v,viii,xii,xiii) of column5 of BFLA]
12a
b Part-C of Chapter VI-A [2 of Schedule VI-A]
12b
c Total (12a + 12b)[limited upto (10-11)]
12c
13 Deduction u/s 10AA (c of Sch. 10AA)
13
14 Total income (10 -12c-13)
14
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
131
15 Income which is included in 14 and chargeable to tax at special rates (total of (i) of
schedule SI)
15
16 Net agricultural income/ any other income for rate purpose (2v of Schedule EI)
16
17 Aggregate income (14-15+16)[applicable if (14-15) exceeds maximum amount not chargeable
to tax]
17
18 Losses of current year to be carried forward (total of row xix of Schedule CFL)
18
19 Deemed income under section 115JC (3 of Schedule AMT)
19
Part B – TTI
Computation of tax liability on total income
COMPUTATION OF TAX LIABILITY
1
a Tax payable on deemed total income under section 115JC (4 of Schedule AMT)
1a
b Surcharge on (a) (if applicable)
1b
c Health and Education Cess @ 4% on (1a+1b) above
1c
d Total Tax Payable on deemed total income (1a+1b+1c)
1d
2 Tax payable on total income
a Tax at normal rates on 17 of Part B-TI
2a
b Tax at special rates (total /of col. (ii) of Schedule-
SI)
2b
c
Rebate on agricultural income [applicable if (14-
15) of Part B-TI exceeds maximum amount not
chargeable to tax]
2c
d Tax Payable on Total Income (2a + 2b – 2c)
2d
e Rebate under section 87A
2e
f Tax payable after rebate (2d – 2e)
2f
g Surcharge
Surcharge
computed
before
marginal
relief
Surcharge after
marginal relief
i @ 25% of 16(ii) of Schedule SI
2gi
ia
ii
@10% or 15%, as applicable
2gii
iia
iii On [(2f) – 16(ii) of Schedule SI- tax on
income referred in 2g(ii)above)]]
2giii
iv Total (ia + iia)
2giv
h Health and Education Cess @ 4% on (2f + 2giii)
2h
I Gross tax liability (2f+ 2giv + 2h)
2i
3 Gross tax payable (higher of 1d and 2i)
3
3a Tax on income without including income on perquisites referred in section 17(2)(vi) received
from employer, being an eligible start-up referred to in section 80-IAC(3-3b)
3a
3b Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from
employer, being an eligible start-up referred to in section 80-IAC
3b
3c Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule
Tax deferred on ESOP)
3c
4 Credit under section 115JD of tax paid in earlier years (applicable if 2i is more
than 1d) (5 of Schedule AMTC)
4
5 Tax payable after credit under section 115JD (3a+3c - 4)
5
6 Tax relief
a Section 89 (Please ensure to submit Form 10E
to claim this relief)
6a
b Section 90/ 90A (2 of Schedule TR)
6b
c Section 91 (3 of Schedule TR)
6c
d Total (6a + 6b+ 6c)
6d
7 Net tax liability (5 – 6d) (enter zero if negative)
7
8 Interest and fee payable
a Interest for default in furnishing the return (section
234A)
8a
b Interest for default in payment of advance tax
(section 234B)
8b
c Interest for deferment of advance tax (section 234C) 8c
d Fee for default in furnishing return of income
(section 234F)
8d
da Fee for furnishing revised return of income (section
234-I)
8da
e Total Interest and Fee Payable (8a+8b+8c+8d+8da)
8e
132
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
9 Aggregate liability (7 + 8e)
9
TAXES PAID
10 Taxes Paid
a Advance Tax (from column 5 of 17A)
10a
b TDS (total of column 5 of 17B and column 9 of
17C)
10b
c TCS (column 7(i) of 17D)
10c
d Self-Assessment Tax (from column 5 of 17A)
10d
e Total Taxes Paid (10a+10b+10c+10d)
10e
11 Amount payable (Enter if 9 is greater than 10e, else enter 0)
11
12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank
account)
12
BANK ACCOUNT
13 Do you have a bank account in India (Non- Residents claiming refund with no bank account in
India may select No)
Select Yes or No
i. a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl. IFS Code of the Bank in case of
Bank Accounts held in India
Name of the Bank
Account
Number
Type of
account(Dropdown
to be provided by e-
filing utility)
Select Account for refund
credit(tick at leastone 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
ii. b) Non- residents, not having bank account in India may, at their option, furnish the details of one foreign bank
account:
Sl. No.
SWIFT Code
Name of the Bank
Country of Location
IBAN
1
14 Do you at any time during the previous year,-
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest
in any entity) located outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ]
oYes oNo
15
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Identification No. of TRP
Name of TRP
Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof
16
17
TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
ASSESSMENT TAX
Sl No
BSR Code
Date of Deposit
(DD/MM/YYYY)
Serial Number of Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
iv
NOTE ►
Enter the totals of Advance tax and Self-Assessment tax in Sl. No. 10a & 10d of Part B-TTI
B
Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
TDS ON SALARY
Sl No
Tax Deduction Account Number
(TAN) of the Employer
Name of the Employer
Income chargeable under Salaries
Total tax
deducted
(1)
(2)
(3)
(4)
(5)
I
II
NOTE ►
Please enter total of column 5 in 10b of Part B-TTI
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
133
C 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
relating
to self
/other
person
[spouse
as per
section
5A/other
person
as per
rule
37BA(2)]
PAN/Aadhaar
No. of Other
Person (if
TDS credit
related to
other person)
TAN of
the
Deductor/
PAN/
Aadhaar
No. of
Tenant/
Buyer
Section
under
which
TDS is
deducted
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year (TDS
Deducted during the
FY 2025-26)
TDS credit being claimed this
Year (only if corresponding
income is being offered for tax
this year, not applicable if TDS
is deducted u/s 194N)
Corresponding
Receipt/withdrawals
offered
TDS
credit
being
carried
forward
Fin.
Year in
which
deducted
TDS
b/f
Deducted
in own
hands
Deducted in
the hands of
spouse as per
section 5A or
any other
person as
per rule
37BA(2) (if
applicable)
Claimed
in own
hands
Claimed in the hands
of spouse as per section
5A or any other person
as per rule 37BA(2) (if
applicable)
Gross
Amount
Head of
Income
(1)
(2)
(3)
(4)
(4a)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Income TDS
Income TDS
PAN/
Aadhaar
No.
i
D 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
[spouse as
per section
5A/ other
person as
per rule 37-
I(1)]
Tax Deduction and
Tax Collection
Account Number of
the Collector
PAN of
other
Person (if
TCS credit
related to
other
person)
Unclaimed TCS brought
forward (b/f)
TCS of the current
fin. Year
TCS credit being
claimed this Year
TCS credit being
carried forward
Fin. Year
in which
collected
Amount b/f Collected
in own
hands
Collected
in the
hands of
spouse as
per section
5A or any
other
person as
per rule 37-
I(1) (if
applicable)
Claimed
in own
hands
Claimed in
the hands
of spouse
as per
section 5A
or any
other
person as
per rule 37-
I(1) (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS
PAN
i
NOTE ► Please enter total of column (7)(i) in 10c of Part B-TTI
VERIFICATION
I, son/ daughter of solemnly
declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and
complete and is in accordance with the provisions of the Income-tax Act, 1961.
I further declare that I am making returns in my capacity as ___________ (drop down to be provided) and I am also competent
to make this return and verify it. I am holding permanent account number (if allotted) . I further declare that
the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have
been complied with. (Applicable in a case where return is furnished under section 92CD)
Date
Place
Sign here ➔”.
[No. 47 /2026/F. No. 370142/7/2026-TPL]
PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation
Note:- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary,
Par II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962
and last amended vide notification GSR 227(E), dated the 30th March, 2026
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.
