Document text
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
47
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
G.S.R. 231(E).— In exercise of the powers conferred by section 139 read with section 295 of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely: -
1.
(1) These rules may be called the Income-tax ( SEVENTH 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 Assessment Year 2026-27.
2.
In the Income-tax Rules, 1962, in Appendix - II, for FORM ITR-7, the following FORM shall be substituted,
namely: –––
“ FORM
ITR-7
INDIAN INCOME TAX RETURN
[For persons including companies
required to furnish return under
sections 139(4A) or 139(4B) or 139(4C)
or 139(4D) only]
(See rule 12 of the Income-tax Rules,
1962)
Assessment Year
2
0
2
6
-
2
7
Part A-GEN
PERSONAL INFORMATION
(A1) Name (as mentioned in deed of creation/
establishing/ incorporation/ formation)
(A2) PAN
Addresses to be provided for communication purposes:
Primary Address: (A4a) Flat/Door/Block No
(A5a) Name of
Premises/Building/Village
(A6a) Road/Street/Post Office (A7a) Area/Locality (A8a)
Town/City/District
(A9a) State
(A10a) Pin code/Zip code
Secondary Address: (A4b) Flat/Door/Block No (A5b) Name of
Premises/Building/Village
(A6b) Road/Street/Post Office (A7b) Area/Locality (A8b)
Town/City/District
(A9b) State (A10b) Pin code/Zip code
(A3) Date of formation/incorporation
(DD/MM/YYYY)
/
/
(A11) Status
(see
instructions)
(A12) Sub
Status
(see instructions)
Details to be provided for communication purposes:
(A13) Office Phone Number with
STD code/Primary Mobile No. of
the taxpayer
(A14) Secondary Mobile No.
(A15) Primary Email ID of the taxpayer
(A16) Secondary Email ID
(A17) (i) Return furnished under section 139(4A) 139(4B) 139(4C) 139(4D)
(ii) Please specify the section under which the exemption is claimed (dropdown to be provided)
48
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
(A18) Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details:
Details of the projects/institutions run by you
Sl.
Name of the project/institution
Nature of activity
Classification
1
2
3
4
(A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if required
to be registered)
(Where regular registration/approval has been granted, details of provisional registration/ approval are not
required)
Sl.
Section under which
registered/provisionally
registered or
approved/notified
Date of
registration/provisional
registration or
approval
Approval/
Notification/
Unique
Registration
No. (URN)
Approving/
registering
Authority
Date from which
registration/provisional
registration/ approval is
effective
1
(Dropdowns to be
provided)
2
(A20) Details of registration/provisional registration or approval under any law other than Income-tax Act
(including the registration under Foreign Contribution (Regulation) Act, 2010, registration on DARPAN portal of
Niti Aayog and registration with SEBI)
Sl.
Law
under/Portal on
which
registered
Specify
details in
case
‘Any
other
Law’
Date of
registration or
approval
Approval/
Notification/
Registration
No.
Approving/
registering
Authority
Date from
which the
registration is
effective
Date up to
which the
registration is
valid
1
(Dropdowns to
be provided)
2
FILING STATUS
(A21)
(ai)
Return 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 .
(aii)
Or filed in response to notice u/s
139(9), 142(1), 148, 153C
(b)
If revised/ defective/Modified, then enter Receipt No. and
Date of filing original return (DD/MM/YYYY)
__ /___/___
(c)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b),
enter unique number/ Document Identification Number (DIN) and date of such
notice/order, or if filed u/s 92CD enter date of advance pricing agreement
(unique
number)
__ /___/___
(d)
Residential status? (Tick) Resident Non-resident
(e)
Whether any income included in total income for which claim under section 90/90A/91 has been made?
Yes No
[applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR]
(f)
Whether this return is being filed by a representative assessee? (Tick) Yes No
If yes, please furnish following information -
(1)
Name of the representative assessee
(2)
Email-ID of the representative assessee
(3)
Contact number of the representative assessee
(g)
Whether you are Partner in a firm? (Tick) Yes No If yes, please furnish following
information
Name of Firm
PAN
(h)
Legal Entity Identifier (LEI) details (mandatory if refund is 50 crores or more):
LEI Number
Valid upto date
(DD/MM/YYYY)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
49
A
2
2
(A22) Whether you have held unlisted equity shares at any time during the previous year? (Tick) Yes No
If yes, please furnish following information in respect of equity shares
Name
of
comp
any
Type
of the
comp
any
PA
N
Opening
balance
Shares acquired during the year
Shares
transferred
during the year
Closing
balance
No.
of
shar
es
Cost of
acquisi
tion
No.
of
shar
es
Date of
subscrip
tion /
purchas
e
Fac
e
val
ue
per
sha
re
Iss
ue
pri
ce
per
sha
re
(in
cas
e of
fres
h
issu
e)
Purchas
e price
per
share (in
case of
purchas
e from
existing
sharehol
der)
No.
of
shar
es
Sale
consider
ation
No.
of
shar
es
Cost of
acquisi
tion
1a
1b
2
3
4
5
6
7
8
9
10
11
12
13
OTHER DETAILS
(A23)
i
Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement
of any other object of general public utility then-
a
i
Whether there is any activity in the nature
of trade, commerce or business referred to
in proviso to section 2(15)?
Yes No
ii
If yes, then percentage of receipt from such
activity vis-à-vis total receipts
%
b
i
Whether there is any activity of rendering
any service in relation to any trade,
commerce or business for any
consideration as referred to in proviso to
section 2(15)?
Yes No
ii
If yes, then percentage of receipt from such
activity vis-à-vis total receipts
%
ii
If ‘a’ or ‘b’ is YES, the aggregate annual receipts from such activities in respect of that institution
Sl.
Name of the project/Institution
Amount of aggregate annual receipts
from such activities
a
b
(A24)
i
Is there any change in the objects/activities during the Year
on the basis of which approval/registration/provisional
registration was granted?
Yes No
ii
If yes, please furnish following information:-
A
date of such change (DD/MM/YYYY)
____/____/________
B
Whether an application for fresh
registration/provisional registration has been made
in the prescribed form and manner within the
stipulated period of thirty days as per Clause (ab) of
sub-section (1) of section 12A / Sub-clause (v) of
Clause (ac) of sub-section (1) of section 12A
Yes No
C
Whether fresh registration/provisional registration
has been granted under section 12AB
Yes No
D
date of such fresh registration/provisional
registration (DD/MM/YYYY)
____/____/________
(A25) Is this your first return?
Yes No
(A26) Whether provisions of twenty second proviso to Section 10(23C) or
Section 13(10) are applicable?
Yes No
50
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
If “Yes”, please furnish below information, whether:
(a)
Provisions of proviso to clause (15) of section 2 are applicable
Yes No
(b)
Conditions specified in clause (a) of tenth proviso to 10 (23C) / sub-
clause (i) of clause (b) of sub-section (1) of section 12A have been
violated
Yes No
(c)
Conditions specified in clause (b) of tenth proviso to 10 (23C)/ sub-
clause (ii) of clause (b) of sub-section (1) of section 12A have been
violated
Yes No
(d)
Conditions specified in twentieth proviso to 10(23C)/ clause (ba) of
sub-section (1) of section 12A have been violated
Yes No
AUDIT INFORMATION
(A27) (i) Are you liable for audit under the Income-tax Act? (Tick) Yes No, If yes, furnish following
information-
(ii) Section under which you are liable for audit (specify section). Please mention date of audit report.
(DD/MM/YY)
a
Name of the auditor (proprietorship/ firm)
b
Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm
c
Date of furnishing of the audit report ____/____/______ (DD/MM/YYYY)
d
Acknowledgement number of the audit report
(A28)
(i) If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of
furnishing the audit report?
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
MEMBER’ S INFORMATION
(A2
9)
i. Particulars of persons who were members in the AOP on 31st day of March, 2026 (to be filled by venture capital
fund/ investment fund)
Sl. No
Name and Address
Percentage of share (if determinate)
PAN
Aadhaar Number
Status
(1)
(2)
(3)
(4)
(5)
(6)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
51
ii Particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or Institution
[to be mandatorily filled in by all persons filing ITR-7]
A
Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the
Governing Council/Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) at
any time during the previous year
Sl
.
Nam
e
Relatio
n
Percentage
Of
shareholdi
ng in case
of
shareholde
r
Wheth
er
Reside
nt of
India?
Type of
Identificati
on (Select
from drop
down)
Identificati
on Number
Addre
ss
Mobil
e
numb
er
E-
mail
addre
ss
B
In case if any of persons (as mentioned in row A above) is not an individual then provide the following
details of the natural persons who are beneficial owners (5% or more) of such person at any time during
the previous year
Sl.
Name
Whether
Resident
of
India?
Type of
Identification
(Select from
drop down)
Identification
Number
Address
Percentage of
beneficial
ownership
C
Name(s) of the person(s) whose total contribution to the trust or institution, during the relevant previous
year exceeds one lakh rupees, or, in aggregate up to the end of the relevant previous year exceeds ten lakh
rupees, as the case may be in terms of section 13(3)(b) during the previous year
Sl.
Name and address
PAN
Aadhaar Number
D
Name(s) of relative(s) of author(s), founder(s), member(s), trustee(s), manager(s)and where any such
author, founder, member, trustee, manager or person is a Hindu undivided family, names of the
members of such family and their relatives at any time during the previous year
[Kindly refer to clauses (b) to (d) of section 13(3)]
Sl.
Name and address
PAN
Aadhaar Number
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule I
Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso
to section 10(23C)/10(21)/10(21) read with section 35(1).
Year of
accumulation
(F. Yr.)
Amount
accumulated
in the year of
accumulation
Purpose of
accumulation
Amount applied
for charitable/
religious/Scientific
research/ social
science or
statistical
research purposes
upto the
beginning of the
previous year
Balance
Amount
taxed
in
any earlier
assessment
year(s)
Balance
available
for
application
Amounts
applied
for
charitable or
religious
/Scientific
research/
social science
or statistical
research
purpose
during
the
previous year
out
of
52
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
previous
years’
accumulation
(1)
(2)
(3)
(4)
(5)
= (2-4)
(6)
(7)
= (5-6)
(8)
2020-21
2021-22
2022-23
2023-24
2024-25
2025-26
Total
Year of
accumulation
(F.Yr.)
Amount
applied for
purposes other
than the
purpose for
which such
accumulation
was made (if
applicable)
Amount credited
or paid to any
trust or
institution
registered u/s
12AB or
approved under
sub-clauses
(iv)/(v)/(vi)/(via)
of clause (23C) of
section 10 (if
applicable)
Balance
amount
available
for
application
Amount
invested
or
deposited
in the
modes
specified
in section
11(5) out
of 11
Amount
invested or
deposited in
the modes
other than
specified in
section
11(5) out of
11 (if
applicable)
Amount which
is not utilized
during the
period of
accumulation
(if applicable)
Amount
deemed to be
income within
meaning of
sub-section (3)
of section 11 (if
applicable)
(9)
(10)
(11)
= (7-8-9-
10)
(12)
(13)
(14)
(15)
=
(9+10+13+14)
2020-21
2021-22
2022-23
2023-24
2024-25
2025-26
Total
Schedule IA
Details of accumulated income taxed in earlier assessment years as per section 11(3)
AY
FY
Assessment year in which the amount referred at Col 6 of Schedule I was taxed (Figures in Rs.)
Year of
accumulation
(F.Yr.)
2022-23
2023-24
2024-25
2025-26
Total
(A)
(B)
(C)
(D)
(E)
(A+B+C+D)
2020-21
2021-22
2022-23
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
53
2023-24
Total
Schedule D
Details of deemed application of income under clause (2) of Explanation 1 to sub-section (1) of section 11.
Year in
which
income is
deemed to
be applied
(F.Yr.)
Amount
deemed
to be
applied
during
the
previous
year of
deeming
Reason of
deeming
application
(a) income
has not been
received
during that
year
(b) any other
reason
Out of the
deemed
application
claimed,
amount
required to
be applied
Amount
taxed in any
earlier
assessment
year(s)
Out of the
deemed
application
claimed,
amount
required to
be applied
during the
financial
year
pertaining
to current
Assessment
year
Amount of
deemed
application
claimed in
earlier
years,
applied
during the
financial
year
pertaining
to current
AY
Amount
which
could not
be applied
and
deemed to
be income
u/s 11(1B)
during the
previous
year
Balance
Amount of
deemed
Income being
exemption
claimed in
earlier years
on account of
deemed
application
and required
to be applied
in FY 2026-27
onwards
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
= (6-7)
(9)
= (4-6)
Dropdowns
to be
provided
Dropdowns
to be
provided
2025-26
Dropdowns
to be
provided
Total
Schedule DA
Details of accumulated income taxed in earlier assessment years as per section 11(1B)
Assessment Year
Year of accumulation
(F.Yr.)
Assessment year in which the amount referred at Col 5 of Schedule D was taxed (Figures in Rs.)
Prior to AY
2022-23
2022-23
2023-24
2024-25
2025-26
Total
(A)
(B)
(C)
(D)
(E)
(F)
(A+B+C+D+E)
Prior to FY 2020-21
2020-21
2021-22
2022-23
2023-24
Total
Schedule
J
Statement showing the funds and investments as on the last day of the previous year [to be filled by assesses
claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) )]
DETAILS OF INVESTMENT OF
FUNDS
A
1
Details of corpus
Corpus
Donation
Openin
g
Balance
as on
01.04.2
025
(corpus
not
applied
till
31.03.2
025)
Received/Tr
eated as
corpus
during the
year
Appl
ied
duri
ng
the
year
Amount
invested
or
deposite
d back
into
corpus
(which
was
earlier
applied
and not
claimed
as
applicat
ion)
Total
amou
nt
invest
ed or
deposi
ted
back
into
corpu
s
Finan
cial
year
in
which
(4)
was
applie
d
earlie
r
Closin
g
Balanc
e as on
31.03.2
026
Investe
d in
modes
specifi
ed in
Sec
11(5)
as on
31.03.2
026
Amoun
t taxed
in
earlier
assess
ment
years
Investe
d in
modes
other
than
specifi
ed in
Sec
11(5)
as on
31.03.2
026
54
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
where
applicat
ion
from
corpus
is made
on or
after
01.04.20
21
(1)
(2)
(3)
(4)
(5)
(6)
(7)
=
(1+2+
5-3)
(8)
(9)
(10)
= (7-
8-9)
i.
Represe
nting
donation
s
received
for the
renovati
on or
repair of
places
notified
u/s
80G(2)(b
) on or
after
01.04.20
20
ii. –
Other
than (i)
above
received
on or
after
01.04.20
21
iii.-Other
than (i)
and (ii)
above
Total
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
55
A
2
Details of loan and borrowings
Opening
Balance
As on
01.04.2025
Loan &
Borrowings
taken for
applications
towards
objectives
during the
year
Applied for
the objects of
the trust or
institution
during the
year
Amount of
repayment of
loan or
borrowing
during the year
(which was
earlier applied
and not
claimed as
application)
where
application
from any loan
or borrowing is
made on or
after
01.04.2021
Financial
year in
which (4)
was
applied
earlier
Total
Repayment
of loan or
borrowing
during the
year
Closing
Balance as
on
31.03.2026
(1)
(2)
(3)
(4)
(5)
(6)
(7)
=(1+2-6)
B
Details of corpus investment/deposits made under section 11(5) as on 31.03.2026
Sl.
No
Investment out of
Mode of investment as per
section 11(5)
Amount of
investment
(1)
(2)
(3)
(4)
i
Corpus representing donation donations
received for the renovation or repair of
places notified u/s 80G(2)(b) on or after
01.04.2020
Dropdown to be provided
(Please specify the nature)
ii
Corpus other than (i) above received on
or after 01.04.2021
iii
Other than (i) and (ii) above
iv
TOTAL
C
Investment held at any time during the previous year (s) in concern (s) in which persons referred to in
section 13(3) and 21st Proviso of Section 10(23C) have a substantial interest
Sl.
No.
Name and
address of
the concern
Whether the
concern is a
company
(tick as applicable
Number
of
shares
held
Class
of
shares
held
Total value
of
Investment
Income
from the
investment
Whether the amount in col (6)
exceeds 5 percent of the
capital of the concern during
the previous year
(tick as applicable )
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
i
Yes No
Yes No
ii
Yes No
Yes No
iii
Yes No
Yes No
iv
Yes No
Yes No
v
Yes No
Yes No
TOTAL
D
Other investments as on the last day of the previous year
Sl.
No.
Name and
address of the
concern
Whether the concern is a
company
(tick as applicable )
Class of shares
held
Number of
shares held
Total Value of
Investment
(1)
(2)
(3)
(4)
(5)
(6)
i
Yes No
ii
Yes No
56
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii
Yes No
iv
Yes No
v
TOTAL
E
Voluntary contributions/donations received in kind but not converted into investments in the specified
modes u/s 11(5) within the time provided
Sl.
No
Name and
address of the
donor
Value of
contribution/
donation
Value of
contribution applied
towards objective
Amount out of (3) invested
in modes prescribed under
section 11(5)
Balance to be treated
as income under
section 11(3)
(1)
(2)
(3)
(4)
(5)
(6)
i
ii
iii
iv
TOTAL
Part A-BS
CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026
SOURCES OF FUNDS
A Sources of Funds
1 Own Funds
a Corpus out of the donations received for renovation or repair of places
notified u/s 80G(2)(b) on or after 01.04.2020
1a
b Other corpus received on or after 01.04.2021
1b
c Corpus other than (a) and (b)
1c
d Income accumulated under third proviso to clause (23C) of section 10 or
section 11(2)
1d
e
Balance Amount of deemed Income being exemption claimed in earlier years
on account of deemed application and required to be applied in FY 2026-
27onwards
1e
f Any other reserve (Specify the nature)
i
Specify the nature
i
ii Specify the nature
ii
iii Total (ai + aii)
1fiii
g Total fund (a+ b+c+d+e+f)
1g
2 Loan and Borrowings
a Secured loans
a
b Unsecured loans (including deposits)
b
c Total Loan Funds (a+ b)
2c
3 Advances
3
4 Sources of funds (1g + 2c +3)
4
APPLICATION OF FUNDS
B Application of funds
1 Fixed assets
a Gross Fixed Assets
1a
b Depreciation
1b
c Net Fixed Assets (1a-1b)
1c
2 Investments
2
3 Current assets, loans and advances
a Current assets
i
Inventories
I
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
57
ii Sundry Debtors
ii
iii Cash and bank balances
A Balance with banks
iiiA
B Cash-in-hand
iiiB
C Others
iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC)
iiiD
iv Other Current Assets
iv
v Total current assets (i +ii + iiiD + iv)
av
b Loans and advances
B
c Total (av + b)
C
d Current liabilities and provisions
i
Current liabilities
A Sundry Creditors
A
B Other payables
B
C Total (A + B)
iC
ii Provisions
ii
iii Total (iC + ii)
diii
e Net Current Assets (3c – 3diii)
3e
4
Accumulated balance/ Any other reserve (deficit)
4
5
Total, application of funds (1+2+3e+4)
5
6
Out of 5, Investment made in modes specified u/s 11(5)
6
7
Out of 5, Investment made in modes other than specified u/s 11(5)
7
Schedule R
Reconciliation of Corpus of Schedule J and Balance sheet
Particulars
Corpus out of the donations
received for renovation or
repair of places notified u/s
80G(2)(b)
on
or
after
01.04.2020
Other
corpus
received on or after
01.04.2021
Corpus other than
(1) and (2)
(1)
(2)
(3)
A. Closing balance as on 31.03.2026 as per
Schedule J
B. Reasons of difference (+/-) (Bi+Bii+Biii)
i) Purchase of fixed asset
ii) Depreciation
iii) Any other reason (Please specify)
C. Closing balance as on 31.03.2026 as per
Balance sheet (A+B)
Schedule PP
Political Party
POLITICAL
PARTY
1
A) Whether registered under Section 29A of Representation of People
Act, 1951
Yes No
a
If yes, please enter registration number
b
Date of Registration
____/_____/_____
B) Whether recognized by the Election Commission of India
Yes No
a
If yes, date of recognition
58
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
2
Whether books of account were maintained? (tick as applicable )
Yes No
3
Whether the accounts have been audited? (tick as applicable )
Yes No
If yes, furnish the following information: -
a
Date of furnishing of the audit report (DD/MM/YYYY)
____/_____/_____
b
Name of the auditor signing the audit report
c
Membership No. of the auditor
d
Name of the auditor (proprietorship/ firm)
e
Proprietorship/firm registration No.
f
Permanent Account Number (PAN) /Aadhaar No. of the auditor
(proprietorship/ firm)
g
Date of audit report
____/_____/_____
4
Whether the report under sub-section (3) of section 29C of the
Representation of the People Act, 1951 for the financial year has been
submitted? (tick as applicable )
Yes No
4a
If yes, then date of submission of the report (DD/MM/YYYY)
____/_____/______
4b
Election Commission of India or State Election Commission to whom
the report has been submitted
(Dropdown to be provided
in the E-filing utility)
5
a
Whether any voluntary contribution from any person in excess of
twenty thousand rupees was received during the year ? (tick as
applicable )
Yes No
b
If yes, whether record of each voluntary contribution (other than
contributions by way of electoral bonds) in excess of twenty
thousand rupees (including name and address of the person who has
made such contribution) were maintained?
(tick as applicable )
Yes No
6
Whether any donation exceeding two thousand rupees was received
otherwise than by an account payee cheque or account payee bank draft
or use of electronic clearing system through a bank account or through
electoral bond? (tick as applicable )
Yes No
7
Please furnish the following information: -
a
Total voluntary contributions received by the party during the
F.Y. (b+d)
7a
b
Aggregate value of all the voluntary contributions received upto
Rs. 20,000 during the F.Y.
7b
ci
Aggregate value of all the voluntary contributions received upto
Rs. 2,000 in cash during the F.Y.
7ci
cii
Aggregate value of all the voluntary contributions received upto
Rs. 2,000 other than in cash during the F.Y.
7cii
d
Aggregate value of all the voluntary contributions received more
than Rs. 20,000/- during the F.Y.
7d
Schedule ET
Electoral Trust
ELECTORAL TRUST
1
Whether books of account were maintained? (tick as applicable )
Yes No
2
Whether record of each voluntary contribution (including name, address and
PAN of the person who has made such contribution along with the mode of
contribution) were maintained? (tick as applicable )
Yes No
3
Whether record of each eligible political party to whom the distributable
contributions have been distributed (including name, address, PAN and
registration number of eligible political party) was maintained? (tick as applicable
)
Yes No
4
Whether the accounts have been audited as per rule 17CA(12)? (tick as applicable
)
Yes No
If yes, date of audit report in Form No.10BC (DD/MM/YYYY)
_____/_____/______
5
Whether the report as per rule 17CA(14) furnished to the Commissioner of
Income-tax or Director of Income-tax?(tick as applicable )
Yes No
6
Details of voluntary contributions received and amounts distributed during the
year
i
Opening balance as on 1st April
i
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
59
ii
Voluntary contribution received during the year
ii
iii
Total (i + ii)
iii
iv
Amount distributed to Political parties
iv
v
Amount spent on administrative and management functions of the Trust
(Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of incorporation and
3 lakh for subsequent years whichever is lesser)
v
vi
Total (iv + v)
vi
vii
Total amount eligible for exemption under section 13B (Sr.no. 6ii of schedule
ET if Amount distributed in 6iv is 95% of 6iii )(As per rule 17CA)
vii
viii
Closing balance as on 31st March (iii – vi)
viii
Schedule VC
Voluntary Contributions (Donations Received) [to be mandatorily filled in by all persons filing ITR-
7]
A
Domestic Contribution (Other than anonymous donations taxable u/s
115BBC)
i
Corpus donation (Aia +Aib)
Ai
a
Corpus representing donations
received for the renovation or repair
of places notified u/s 80G(2)(b)
Aia
b
Corpus other than above
Aib
ii
Other than corpus donation
(a)
Grants Received from Government
Aiia
(b)
Grants Received from Companies under Corporate Social
Responsibility
Aiib
(c)
Other specific grants
Aiic
(d)
Other Donations
Aiid
(e)
Total
Aiie
iii
Voluntary contribution Domestic (Ai + Aiie)
Aiii
B
Foreign contribution (other than anonymous donations taxable u/s 115BBC)
i
Corpus donation (Bia + Bib)
Bi
a
Corpus representing donations
received for the renovation or repair
of places notified u/s 80G(2)(b)
Bia
b
Corpus other than above
Bib
ii
Other than corpus donation
Bii
iii
Foreign contribution (Bi + Bii)
Biii
iv
Specify the purpose for which foreign contribution has been
received
Biv
Free text box
C
Total Contributions (Aiii + Biii)
C
D
Anonymous donations, chargeable u/s 115BBC [Applicable to assessee
claiming exemption u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or
10(23C)(via) or 10(23C)(iiiad) or 10(23C)(iiiae)] [to be filled only by trusts
other than those covered u/s 115BBC(2)]
i
Aggregate of such anonymous donations received
i
ii
5% of total donations received at Sl. No. C+Di or 1,00,000
whichever is higher
ii
iii
Anonymous donations taxable u/s 115BBC @ 30% (i – ii)
iii
{to be taken as
nil, if negative}
E
Anonymous donations other than those included at Sl. No. Diii (Di-Diii of
Schedule VC)
E
60
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Schedule AI
Aggregate of income derived during the previous year excluding Voluntary contributions [to be filled by
assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)]
AGGREGATE OF INCOME
1
Receipts from main objects
1
2
Receipts from incidental objects
2
3
Rent
3
4
Commission
4
5
Dividend income
5
6
Interest income
6
7
Agriculture income
7
8
Net consideration on transfer of capital asset
8
9
Any other income (specify nature and amount)
Nature
Amount
a
Pass through income/Loss (Fill schedule
PTI)
a
b
b
c
c
d
d
e
Total (9a+ 9b+ 9c +9d)
e
9e
10
Total (1 + 2 + 3 + 4 + 5 + 6+ 8 + 9)
10
Schedule A
Amount applied to stated objects of the trust/institution during the previous year from all sources referred
to in C1 to C7 of this table- [to be filled by assessee claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or
10(23C)(v) or 10(23C)(vi) or 10(23C)(via)]
Amount
A
Application towards the stated objects of the trust/institution
Revenue
Capital
Total
1
Donation(s) made to trust or institution(s) registered u/s 12AB or
approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus (100% of
donations made need to be entered here)
1
1a
85% of the donation(s) made to trust or institution(s) registered u/s
12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus
1a
2
Religious
2
3
Relief of poor
3
4
Educational
4
5
Yoga
5
6
Medical relief
6
7
Preservation of environment
7
8
Preservation of monuments etc.
8
9
General public utility
9
10
Application which cannot be specifically identified under 1 to 9 above
10
11
Cost of new asset for claim of Exemption u/s 11(1A) (restricted to the net
consideration)
11
12
Total (A1a to A11)
12
B
Expenditure not allowed as application, other than application out of source of
fund at C2 to C7 (B1 + B2 + B3 + B4 + B5 + B6 + B7 + B8)
Note: Amount entered in Sl. No. B should be out of Sl. No. A
B
1
Donation to trust or institution registered u/s 12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) towards Corpus
1
2
Donation to trust or institution registered u/s 12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) other than towards corpus in case of donations
out of accumulated income
2
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
61
3
Donation to trust or institution registered u/s 12AB or approved u/s
10(23C)(iv)/(v)/(vi)/(via) not having same objects
3
4
Donation to any person other than trust or institution registered u/s
12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via)
4
5
Application outside India for which approval as per proviso to section
11(1)(c) is obtained
5
6
Application outside India for which approval as per proviso to section
11(1)(c) is not obtained
6
7
Applied for any purpose beyond the objects of the trust or institution
7
8
Any other disallowable application
8
C
Source of fund to meet revenue and capital application in Row A (to the extent
amount at Sl. No. C2 to C7 is included in Sl. No. A12)
C
1
Income derived from the property/income earned during previous year
(Excluding corpus)
1
2
Income accumulated as under section 11(2) or third proviso to section
10(23C) in earlier years
2
3
Income deemed to be applied in any preceding year under clause 2 of
explanation 1 of section 11(1) (applicable only when exemption is
claimed u/s 11 and 12)
3
4
Income of earlier years upto 15% accumulated or set apart
4
5
Corpus
5
6
Borrowed Fund
6
7
Any other (Please specify)
8
D
Total Amount applied during the previous year [A12-B-C2-C3-C4-C5-C6-C7]
D
E
Amount which was not actually applied during the previous year out of D (if it is
included in Sl. No. A12)
E
F
Amount actually paid during the previous year which accrued during any earlier
previous year but not claimed as application of income in earlier previous year
F
G
Total amount to be allowed as application (G=D-E+F)
G
Schedule IE- 1
Income & Expenditure statement [Applicable for assessees claiming exemption under sections
10(21),10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A),
10(46), 10(46A), 10(46B),10(47) {Exemptions are not subject to computational or heads of income
conditions}
1
Total receipts including any voluntary contribution
1
2
Application of income towards object of the institution
2
3
Accumulation of income
3
Schedule IE- 2
Income & Expenditure statement [Applicable for assessee claiming exemption under sections
10(23A), 10(24)] {Where certain heads of income only are taxable and other receipts reported in Row A
below are exempt}
A
1
Total receipts including any voluntary contribution (Excluding receipts falling under taxable
heads to be reported as per Row B)
1
2
Application of income towards object of the institution
2
3
Accumulation of income
3
B
1
Do you have any income which is taxable? If Yes Please provide details (Tick )
Yes No
a
Income from House Property? (If yes, Please fill Schedule HP)
1
a
Yes
No
b
Income from Business or Profession (If yes, Please fill Schedule BP)
1
b
Yes
No
c
Income from Capital gains (If yes, Please fill Schedule CG)
1
c
Yes
No
d
Income from other Sources (If yes, Please fill Schedule OS)
1
d
Yes
No
Schedule IE- 3
Income & Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiab) or 10(23C)(iiiac)] (please fill up address for each institution separately): {Exemption is
62
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
subject to Government grants exceeding fifty per cent of the total receipts including voluntary
contributions}
1
Objective of the institution (drop down to be provided - Educational / Medical)
1
2
Addresses where activity is carrying out
2
3
Total receipts including any voluntary contribution
3
4
Government Grants out of Sl. No. 3 above
4
5
Amount applied for objective
5
6
Balance accumulated
6
Schedule IE- 4
Income & Expenditure statement [applicable for assessee claiming exemption under sections
10(23C)(iiiad) or 10(23C)(iiiae)] (please fill up address for each institution separately): {Exemption
is subject to total receipts from all the institutions/universities not exceeding five crore rupees}
1
Objective of the institution (drop down to be provided -
Educational / Medical)
1
2
Addresses where activity is carrying out
2
3
Gross Annual receipts
3
4
Amount applied for objective
4
5
Balance accumulated
5
(Add row option to be provided for Sl. No. 1 to 5
above)
Sum of Gross Annual receipts (Sum of Sl. No. 3)
Schedule HP
Details of Income from House Property (Drop down to be provided indicating ownership of property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country
PIN Code/ Zip Code
Is the property co-owned? Yes No (if “YES” please enter following details)
Assessee’s percentage of share in the property
Name of Co-owner(s)
PAN/Aadhaar No. of Co-
owner(s) (optional)
Percentage Share in Property
I
II
[Tick the
applicable
option]
Let out
Deemed let
out
Name(s) of Tenant
(if let out)
PAN/Aadhaar No. of
Tenant(s) (if available)
PAN/TAN/Aadhaar No. of Tenant(s)
(if TDS credit is claimed)
I
II
a
Gross rent received or receivable or lettable value (higher of
the two, if let out for whole of the year, lower of the two, if let out
for part of the year)
1a
b The amount of rent which cannot be
realized
1b
c Tax paid to local authorities
1c
d Total (1b + 1c)
1d
e Annual value (1a – 1d)
1e
f 30% of 1e
1f
g
Interest payable on borrowed capital
(Details are to be filled in the drop down to
be provided in e-filing utility)
1g
h Total (1f + 1g)
1h
i Arrears/Unrealised rent received during the year less 30%
1i
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
63
j Income from house property 1 (1e – 1h + 1i)
1j
(fill up details separately for each property)
2
Pass through income/Loss if any *
2
3
Income under the head “Income from house property” (∑1j +
2)
(if negative take the figure to 2i of schedule CYLA)
3
NOTE► Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule CG
Capital Gains
CAPITAL GAINS
A
Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
Short-term Capital Gains
1
From sale of land or building or both (fill up details separately for each property) (in case of co-
ownership, enter your share of capital gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C
for the purpose of Capital Gains [in case (aii) does not
exceed 1.10 times (ai), take this figure as (ai), or else
take (aii)]
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection
with transfer
biii
iv
Total (bi + bii + biii)
biv
c
Balance (aiii – biv)
1c
d
Deduction under section 54G/54GA (Specify details in item D below) 1d
e
Short-term Capital Gains on Immovable property (1c - 1d)
A1e
F
In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of
buyer(s)
PAN/Aadhaar No.
of buyer(s)
Percentage
share
Amount
Address
of
property,
Country
code, Zip
code
Pin
code State
NOTE
►
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA
or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2
From slump sale
A
i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii)
2aiii
B
Net worth of the undertaking or division (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)(b)(ii) proviso (for FII) (where A4 is not
applicable)
a
Full value of consideration
3a
b
Deductions under section 48
64
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection
with transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (3a – biv)
3c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of
sale of such asset to be ignored (Enter positive value only)
3d
e
Short-term capital gain on equity share or equity oriented MF
(STT paid) (3c +3d)
A3e
4
For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company
(to be computed with foreign exchange adjustment under first proviso to section 48)
a
STCG on transactions covered u/s 111A
A4a
(i) Where the transfer was before 23rd July 2024
A4ai
(ii) Where the transfer was on or after 23rd July 2024
A4aii
b
STCG from sale of shares not covered in sl.no 4a or sale of
debentures
A4b
5
For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per
section 115AD
a
i
In case securities sold include shares of a company other than quoted shares,
enter the following details
a
Full value of consideration
received/receivable in respect of
unquoted shares
ia
b
Fair market value of unquoted shares
determined in the prescribed manner
ib
c
Full value of consideration in respect of
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
(higher of a or b)
ic
ii
Full value of consideration in respect of securities other
than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with
transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (5aiii – biv)
5c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of
sale of such security to be ignored (Enter positive value only)
5d
e
Short-term capital gain on securities (other than those at A3 above) by an FII (5c
+5d)
A5e
6
From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
a
i
In case assets sold include shares of a company other than quoted shares, enter
the following details
a
Full value of consideration
received/receivable in respect of
unquoted shares
ia
b
Fair market value of unquoted shares
determined in the prescribed manner
ib
c
Full value of consideration in respect of
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
(higher of a or b)
ic
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
65
ii
Full value of consideration in respect of assets other
than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with
transfer
biii
iv
Total (i + ii + iii)
biv
c
Balance (6aiii – biv)
6c
d
In case of asset (security/unit) loss to be disallowed u/s 94(7) or
94(8)- for example if asset bought/acquired within 3 months prior
to record date and dividend/income/bonus units are received, then
loss arising out of sale of such asset to be ignored (Enter positive
value only)
6d
e
Deemed short term capital gains on depreciable assets
6e
f
Deduction under section 54G/54GA
6f
g
STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e –
6f)
A6g
7
Amount deemed to be short term capital gains
a
Whether any amount of unutilized capital gain on asset transferred during the previous years
shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
Sl.
Previous
year in
which asset
transferred
Section under which
deduction claimed in
that year
New asset acquired/constructed
Amount not
used for new
asset or
remained
unutilized in
Capital gains
account (X)
Previous year in
which asset
acquired/constructed
Amount utilised
out of Capital
Gains account
i
2022-23
54G/54GA
ii
2023-24
54G/54GA
iii
2024-25
54G/54GA
b
Amount deemed to be short term capital gains u/s 54G/54GA, other than at ‘a’
Total amount deemed to be short term capital gains (Xi + Xii +Xiii + b)
A7
8
Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule
PTI) (A8ai+A8aii+A8b + A8c)
A8
A8
a
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 in India 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 in India as per DTAA
A9a
66
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
b
Total amount of STCG claimed as chargeable to tax at special rates in India as per
DTAA
A9b
A(A)
Capital loss on buy back of shares
[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.2c/2d 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 are not applicable for residents)
Long-term Capital Gains
1 From sale of land or building or both (fill up details separately for each property) (in case of co-
ownership, enter your share of Capital Gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of
sale/transfer
DD/MM/YYYY
a
i
Full value of consideration received/receivable
ai
ii
Value of property as per stamp valuation authority
aii
iii
Full value of consideration adopted as per section 50C for the
purpose of Capital Gains [in case (aii) does not exceed 1.10
times (ai), take this figure as (ai), or else take (aii)]
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in connection with
transfer
biii
iv
Total (bi+bii+biii)
biv
Cost of acquisition without indexation
bi
c
Balance (aiii – biv)
1c
d
Deduction under section 54D/54EC/54G/54GA (Specify details in item D
below)
1d
e
Long-term Capital Gains on Immovable property (1c - 1d)
B1e
f
In case of transfer of immovable property, please furnish the following details (see note)
S.
No.
Name of
buyer(s)
PAN/Aadhaar No.
of buyer(s)
Percentage
share
Amount
Address of property,
Country code, Zip
code
Pin
code State
NOTE►Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or
is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
g
Total Long-term Capital Gains on Immovable property (ƩB1e)
B1g
2 From slump sale
a
i
Fair market value as per Rule 11UAE(2)
2ai
ii
Fair market value as per Rule 11UAE(3)
2aii
iii
Full value of consideration (higher of ai or aii) 2aiii
b
Net worth of the undertaking or division(6(e) of Form 3CEA)
2b
c
Balance (2aiii – 2b)
2c
d
Deduction u/s 54EC
2d
e
Long term capital gains from slump sale(2c-2d)
B2e
3 From sale of listed securities (other than a unit) or zero coupon bonds as per sec 112(1)
a
Full value of consideration
3a
b
Deductions under section 48
i
Cost of acquisition without
indexation
bi
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
67
ii
Cost of improvement without
indexation
bii
iii
Expenditure wholly and exclusively
in connection with transfer
biii
iv
Total (bi + bii +biii)
c
Long Term Capital Gains on assets at B3 above (3a – biv)
B3c
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
Long-term Capital Gains on sale of capital assets at B4
B4
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)
LTCG computed without indexation benefit on unlisted shares or
listed debentures
B5
6
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred
in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in
sec. 115AD
a
i
In case securities sold include shares of a company
other than quoted shares, enter the following details
a
Full value of consideration
received/receivable in respect of
unquoted shares
ia
b
Fair market value of unquoted
shares determined in the
prescribed manner
ib
c
Full value of consideration in
respect of unquoted shares
adopted as per section 50CA for
the purpose of Capital Gains
(higher of a or b)
ic
ii
Full value of consideration in respect of
securities other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in
connection with transfer
biii
iv
Total (bi + bii +biii)
biv
c
Long-term Capital Gains on assets at B6 above in case of
NON-RESIDENT (6aiii-6biv)
B6c
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
Long-term Capital Gains on sale of capital assets at B7
B7
8 From sale of assets where B1 to B7 above are not applicable
a
i
In case assets sold include shares of a company other
than quoted shares, enter the following details
a
Full value of consideration
received/receivable in respect of
unquoted shares
ia
b
Fair market value of unquoted
shares determined in the
prescribed manner
ib
68
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 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 (aiii – biv)
8c
d
Deduction under section 54D/54G/54GA (Specify details in
item D below)
8d
e
Long-term Capital Gains on assets at B8 above(8c- 8d)
B8e B9e
9 Amount deemed to be long-term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous year shown
below was deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
a
Whether any amount of unutilized capital gain on asset transferred during the previous year
shown below was deposited in the Capital Gains Accounts Scheme within due date for that
year?
Yes No Not applicable. If yes, then provide the details below
S.no
Previous year in
which asset
transferred
Section under
which
deduction
claimed in
New asset acquired/constructed
Amount not used for
new asset or remained
unutilized in Capital
gains account (X)
Previous year in
which asset
acquired/constructed
Amount utilised
out of Capital
Gains account
i
2022-23
54D/54G/54GA
ii
2023-24
54D/54G/54GA
iii
2024-25
54D/54G/54GA
b
Amount deemed to be long-term capital gains, other than at ‘a’
b
Total amount deemed to be long-term capital gains (Xi + Xii + Xiii + b)
B9
10 Pass Through Income/Loss in the nature of Long Term Capital Gain,
(Fill up schedule PTI) (B10a1+B10a2+ )
B10
a1
Pass Through Income/ Loss in the nature of Long-Term Capital
Gain, chargeable @ 12.5% u/s 112A
B10a1
a2
Pass Through Income/Loss in the nature of Long-Term Capital
Gain, chargeable @ 12.5% under sections other than 112A
B10a2
11
Amount of LTCG included in items B1 to B10 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
B10 above in
which included
Country
name &
Code
Article
of
DTAA
Rate as per
Treaty
(enter NIL, if
not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as
per
I.T.
Act
Applicable
rate [lower
of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of LTCG claimed as not chargeable to tax in
India as per DTAA
B11a
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
69
b
Total amount of LTCG claimed as chargeable to tax at special
rates in India as per DTAA
B11b
B(A)
Capital Loss on buy back of shares (Long Term @12.5% ) (can be
claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii
or sl.no.2c/2d of schedule OS)
B(A)
12 Total long term capital gain] [B1g + B2e + B3c + B4 + B5 + B6c + B7+
B8e+ B9+B10-B11a + B(A)]
B12
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 54D/54EC /54G/54GA give following details
a
Deduction claimed u/s 54D
i
Date of acquisition of original asset
ai
dd/mm/yyyy
ii
Cost of purchase/ construction of new land or
building for industrial undertaking
aii
iii Date of purchase of new land or building
aiii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts
Scheme before due date
aiv
(iva) Date of Deposit
(ivb) Account Number
(ivc) IFS Code
dd/mm/yyyy
v
Amount of deduction claimed
av
b
Deduction claimed u/s 54EC
i
Date of transfer of original asset
bi
dd/mm/yyyy
ii
Amount invested in specified/notified bonds (not
exceeding fifty lakh rupees)
bii
iii Date of investment
biii
dd/mm/yyyy
iv Amount of deduction claimed
biv
c
Deduction claimed u/s 54G
i
Date of transfer of original asset
ci
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or
construction of new asset
cii
iii Date of purchase/construction of new asset in an
area other than urban area
ciii
dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts
Scheme before due date
civ
(iva) Date of deposit
(ivb) Account
Number
(ivc) IFS Code
dd/mm/yyyy
v
Amount of deduction claimed
cv
d
Deduction claimed u/s 54GA
i
Date of transfer of original asset from urban
area
di
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or
construction of new asset
dii
iii
Date of purchase/construction of new asset in
SEZ
diii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts
Scheme before due date
div
(iva) Date of Deposit
(ivb) Account
Number
(ivc) IFS Code
dd/mm/yyyy
v
Amount of deduction claimed
dv
e
Total deduction claimed (1a + 1b + 1c + 1d)
e
70
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
E EESet-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT
chargeable under DTAA)
Sl.
No.
Type of Capital
Gain
Gain of current year
(Fill this column only
if computed figure is
positive)
Short term capital loss set off
Long term capital
loss set off
Current year’s
capital gains
remaining after
set off remaining af
off
(8=1-2-3-4-5-6-7)
20%
30%
applicable rate DTAA
rates
12.5%
DTAA
rates
1
2
3
4
5
6
7
8
i
Loss to be set off
(Fill this row if
figure computed
is negative)
(A3e*+
A4a*+
A8a*+A(A))
(A5e*+
A8b*+A(A))
(A1e*+
A2c*+A4b*+A6g*
+A7*+A8c*
+A(A))
A9b
(B1g*+
B2e*+
B3c* +
B4*+B5*
+B6c*+
B7*+ B8e*+
B9*
B10a1*+
B10a2*
+B(A))
B11b
ii
20%
(A3e*+ A4a*+
A8a*+A(A))
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*+ B3c*
+B4*+B5* +B6c*+
B7*+ B8e*+B9*
B10a1*+B10a2*+B(A)
)
vii
DTAA
rates
B11b
viii Total loss set off (ii + iii + iv + v + vi +
vii)
ix Loss remaining after set off (i-viii)
F
Information about accrual/receipt of capital gain
S. No. Type of Capital gain / Date
Upto 15/6
(i)
16/6 to 15/9
(ii)
16/9 to 15/12
(iii)
16/12 to 15/3
(iv)
16/3 to 31/3
(v)
1
Short-term
capital
gains
taxable at the rate of 20%
2
Short-term
capital
gains
taxable at the rate of 30%
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
71
3
Short-term
capital
gains
taxable at applicable rates
4
Short-term
capital
gains
taxable at DTAA rates
5
Long-
term
capital
gains
taxable at the rate of 12.5%
6
Long-
term
capital
gains
taxable at the rate DTAA rates
7
Capital gains on transfer of
Virtual Digital Asset taxable at
the rate of 30%
Enter value from item 16B of
schedule SI, if any
Schedule VDA
Income from transfer of Virtual Digital Assets u/s 115BBH
(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)
Sl.
No.
Date
of
Acquisition
Date of Transfer
Head under which
income to be taxed
(Business/Capital
Gain)
Cost
of
Acquisition
(In case of gift:
a.
Enter
the
amount on which
tax is paid u/s
56(2)(x) if any
b. In any other
case
cost
to
previous owner)
Consideration
Received
Income
from
transfer
of
Virtual
Digital
Assets (enter
nil in case of
loss) (Col. 6
– Col. 5)
(Col.
1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
Add Rows
A. Total (Sum of all Positive Incomes of Business Income in Col. 7)
(Item
No.
A3d
of
Schedule
BP)
B.
Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2
of Schedule
CG)
Schedule OS
Income from other sources
OTHER SOURCES
1
Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d
+ 1e)
1
a Dividends, Gross (ai+aii+aiii)
1a
i Dividend income other than (ii) and (iii)
ai
ii Dividend income u/s 2(22)(e)
aii
iii Dividend income u/s 2(22)(f)
aiii
b Interest, Gross (bi + bii + biii + biv + bv)
1b
i From Savings Bank
bi
ii From Deposits (Bank/ Post Office/
Co-operative Society)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass-through
income/Loss
biv
v Others including interest from
Companies, NBFCs & HFCs
bv
c Rental income from machinery, plants, buildings, etc., Gross
1c
d Income of the nature referred to in section 56(2)(x) which is
chargeable to tax (di + dii + diii + div + dv)
1d
72
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
i Aggregate value of sum of money received without
consideration
di
ii In case immovable property is received without consideration,
stamp duty value of property
dii
iii
In case immovable property is received for inadequate
consideration, stamp duty value of property in excess of such
consideration as adjusted as per section 56(2)(x)
diii
iv In case any other property is received without consideration,
fair market value of property
div
v
In case any other property is received for inadequate
consideration, fair market value of property in excess of such
consideration
dv
e Any other income (please specify nature)
1e
Sl.
No. Nature
Amount
1 Income due to disallowance of exemption under
clauses of section 10
2
Any specified sum received by a unit holder
from a business trust during the previous year
chargeable u/s 56(2)(xii)
Rows can be added as required
2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e elements related to Sl.
No. 1)
2
ai Winnings from lotteries, crossword puzzles, races, card games
etc. chargeable u/s 115BB
2ai
aii Winnings from online games chargeable u/s 115BBJ
2aii
b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i
Cash credits u/s 68
bi
ii
Unexplained investments u/s 69
bii
iii Unexplained money etc. u/s 69A
biii
iv
Undisclosed investments etc. u/s 69B
biv
v
Unexplained expenditure etc. u/s 69C
bv
vi
Amount borrowed or repaid on hundi u/s 69D
bvi
c Any other income chargeable at special rate (total of ci to cxiv)
2c
i
Dividends received by non-resident
(not being a company) or a foreign
company chargeable u/s 115A(1)(a)(i)
other
than
proviso
to
section
115A(1)(a)(A)
ci
ia
Dividend received by non-resident
(not being a company) or a foreign
company,
from
a
unit
in
an
International
Financial
Services
Centre, as referred to in sub-section
(1A) of section 80LA chargeable
under proviso to 115A(1)(a)(A)
cia
ii
Interest received from Government or
Indian concern on foreign currency
debts chargeable u/s 115A(1)(a)(ii)
cii
iii
Interest received from Infrastructure
Debt
Fund
chargeable
u/s
115A(1)(a)(iia)
ciii
iv
Interest
referred
to
in
section
194LC(1)
-
chargeable
u/s
115A(1)(a)(iiaa) @ 5%
civ
v
Interest referred to in Proviso to
section 194LC(1) - chargeable u/s
115A(1)(a)(iiaa) @4 %
cv
vi
Interest referred to in section 194LD -
chargeable u/s 115A(1)(a)(iiab)
cvi
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
73
vii
Distributed income being interest
referred to in section 194LBA -
chargeable u/s 115A(1)(a)(iiac)
cvii
viii
Income from units of UTI or other
Mutual Funds specified in section
10(23D),
purchased
in
Foreign
Currency
-
chargeable
u/s
115A(1)(a)(iii)
cviii
ix
Income from royalty or fees for
technical
services
received
from
Government or Indian concern -
chargeable u/s 115A(1)(b)
ix
x
Income by way of interest from bonds
purchased in foreign currency by non-
residents - chargeable u/s 115AC
cx
xi
Income by way of dividends from
GDRs purchased in foreign currency
by non-residents - chargeable u/s
115AC
cxi
xii
Income received by an FII in respect
of securities (other than units referred
to in section 115AB) - chargeable u/s
115AD(1)(i)
cxii
xiii
Income received by an FII on bonds or
Government securities referred to in
section 194LD – chargeable as per
proviso to section 115AD(1)(i)
cxiii
xiv
Income received by non-residents
sportsmen or
sports associations
chargeable u/s 115BBA
cxiv
xv
Income received by non-resident as
referred in second proviso to section
194LC(1)
--
chargeable
u/s
115A(1)(a)(iiaa) @ 9%
cxv
d
Pass through income in the nature of income from other
sources claimed as chargeable at special rates (drop
down to be provided)
2d
e
Amount included in 1 and 2 above, which is claimed as
chargeable at special rates in India as per DTAA (total of
column (2) of table below) (Applicable for non-residents
only)
2e
Sl.
No.
Amount
of
income
Item
No.1ai,
1aiii, 1b
to 1d, 2a,
2c & 2d
in which
included
Country
name &
Code
Article of
DTAA
Rate as per
Treaty
(enter NIL, if
not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate
as per
I.T.
Act
Applicable
rate [lower
of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3
Deductions under section 57(other than those relating to income chargeable at special rates
under 2a, 2b, 2c, 2d & 2e)
a Expenses / Deductions (other than entered
in c)
3a
b Depreciation (available only if income
offered in 1c of "schedule OS")
3b
c
Interest expenditure on dividend u/s 57(i)
(available only if income offered in 1a(i)
and/or 1a(ii))
3c
ci Eligible Interest expenditure u/s 57(i) –
computed value
3ci
d Total
3d
4 Amounts not deductible u/s 58
4
5 Profits chargeable to tax u/s 59
5
74
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
6 Net income from other sources chargeable at normal applicable rates (1 (after reducing income
related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)
6
7 Income from other sources (other than from owning race horses) (2+6) (enter 6 as nil, if negative) 7
8 Income from the activity of owning and maintaining race horses
a
Receipts
8a
b
Deductions under section 57 in relation to
receipts at 8a only
8b
c
Amounts not deductible u/s 58
8c
d
Profits chargeable to tax u/s 59
8d
e
Balance (8a - 8b + 8c + 8d)
8e
9
Income under the head “Income from other sources” (7 + 8e) (take 8e as nil if negative) 9
10 Information about accrual/receipt of income from Other Sources
S. No.
Other Source
Income
Upto 15/6
From 16/6 to
15/9
From 16/9
to 15/12
From 16/12
to 15/3
From 16/3 to
31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Winnings from
lotteries,
crossword
puzzles, races,
games,
gambling,
betting etc.
referred to in
section
2(24)(ix)
2
Winnings from
online games
u/s 115BBJ
3a
Dividend
Income
referred in Sl.
No. 1a(i)
3b
Dividend
Income
referred in Sl.
No. 1a(iii)
4
Dividend
Income u/s
115A(1)(a)(i)
other than as
per proviso to
section
115A(1)(a)(A)
@ 20%
(Including PTI
income)
5
Dividend
income under
proviso
to
section
115A(1)(a)(A)
@
10%
(Including PTI
Income)
6
Dividend
Income
u/s
115AC @ 10%
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
75
7
Dividend
Income (other
than units
referred to in
section 115AB)
u/s 115AD(1)(i)
@ 20%
(Including PTI
Income)
8
Dividend
income
chargeable at
DTAA Rates
Schedule OA General
Do you have any income under the head business and profession? Yes No (if “yes” please enter following
details)
1 Nature of Business or profession
1
2 Number of branches
2
3 Method of accounting employed in the previous year (Tick) mercantile
cash
3
4 Is there any change in method of accounting (Tick) Yes
4
5
Effect on the profit because of deviation, if any, in the method of accounting
employed in the previous year from accounting standards prescribed under section
145A
5
6 Method of valuation of closing stock employed in the previous year
6
a Raw Material (if at cost or market rates whichever is less write 1, if at cost
write 2, if at market rate write 3)
6a
b Finished goods (if at cost or market rates whichever is less write 1, if at cost
write 2, if at market rate write 3)
6b
c Is there any change in stock valuation method (Tick) Yes No
6c
d Effect on the profit or loss because of deviation, if any, from the method of
valuation prescribed under section 145A
6d
Schedule BP
Computation of income from business or profession
INCOME FROM BUSINESS OR PROFESSION
A From business or profession other than speculative business and specified business
1 Profit before tax as per income and expenditure account (as applicable)
1
2a Net profit or loss from speculative business included in 1 (enter –ve sign
in case of loss)
2a
2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter
–ve sign in case of loss)
2b
3
Income/ receipts credited to profit and loss
account considered under other heads of
income or chargeable u/s 115BBH
a House property
3a
b Capital gains
3b
c Other sources
3c
ci Dividend income
3ci
cii
other than
Dividend income
3cii
d
u/s 115BBH (net of
Cost of
Acquisition, if any)
3d
(Item No.
A of
Schedule
VDA)
4 Profit or loss included in 1, which is referred to in section 44AE
4
5 Income credited to Profit and Loss account (included in 1) which is exempt
76
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
a
Share of income from firm(s)
5a
b
Share of income from AOP/ BOI
5b
c Any other exempt income (specify nature
and amount)
i
ci
ii
cii
iii
Total (ci + cii)
5ciii
d Total exempt income
5d
6 Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 4– 5d)
6
7
Expenses debited to profit and loss account
considered under other heads of income/
related to income chargeable u/s 115BBH
a House property
7a
b Capital gains
7b
c Other sources
7c
d
u/s 115BBH (other
than Cost of
Acquisition)
7d
8 Total (7a + 7b + 7c+ 7d)
8
9 Adjusted profit or loss (6+8)
9
10 Depreciation and amortization debited to profit and loss account
10
11 Depreciation allowable under Income-tax Act
i Depreciation allowable under section 32(1)(ii) and 32(1)(iia)
11i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
11ii
iii Total (11i+11ii)
11iii
12 Profit or loss after adjustment for depreciation (9+10-11iii)
12
13 Amounts debited to the profit and loss account, to the extent
disallowable under section 36
13
14 Amounts debited to the profit and loss account, to the extent
disallowable under section 37
14
15 Amounts debited to the profit and loss account, to the extent
disallowable under section 40
15
16 Amounts debited to the profit and loss account, to the extent
disallowable under section 40A
16
17 Any amount debited to profit and loss account of the previous year but
disallowable under section 43B
17
18
Interest disallowable under section 23 of the Micro, Small and Medium
Enterprises Development Act, 2006
18
19 Deemed income under section 41
19
20 Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/
35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A
20
21 Deemed income under section 43CA
21
22 Any other item of addition under section 28 to 44DB
22
23
Any other income not included in profit and loss account/any other
expense not allowable (including income from salary, commission,
bonus and interest from firms in which company is a partner)
23
24 Total (13+ 14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23)
24
25 Deduction allowable under section 32(1)(iii)
25
26 Amount allowable as deduction under section 32AC
26
27
Amount of deduction under section 35 or 35CCC or 35CCD in excess of
the amount debited to profit and loss account (if amount deductible under
section 35 or 35CCC or 35CCD is lower than amount debited to P&L
account, it will go to item 23)
27
28 Any amount disallowed under section 40 in any preceding previous year
but allowable during the previous year
28
29 Any amount disallowed under section 43B in any preceding previous
year but allowable during the previous year
29
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
77
30 Any other amount allowable as deduction
30
31 Decrease in profit or increase in loss on account of ICDS adjustments
and deviation in method of valuation of stock
31
32 Total (25+26+27+28+29+30+31)
32
33 Income (12+24-32)
33
34 Profits and gains of business or profession deemed to be under -
i Section 44AE
34i
35 Net profit or loss from business or profession other than speculative and specified
business (33+34)
35
36
Net Profit or loss from business or profession other than speculative business and specified
business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable,
enter same figure as in 35)
A36
B Computation of income from speculative business
37 Net profit or loss from speculative business as per profit or loss account
37
38 Additions in accordance with section 28 to 44DB
38
39 Deductions in accordance with section 28 to 44DB
39
40 Income from speculative business) (37+38-39)
B40
C Computation of income from specified business under section 35AD
41 Net profit or loss from specified business as per profit or loss account
41
42 Additions in accordance with section 28 to 44DB
42
43 Deductions in accordance with section 28 to 44DB (other than deduction under section, (i)
35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)
43
44 Profit or loss from specified business) (41+42-43)
44
45 Deductions in accordance with section 35AD(1)
45
46 Income from Specified Business) (44-45)
C46
47 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to
be selected from drop down menu)
C47
D48 Income chargeable under the head ‘Profits and gains from business or profession’
(A36+B40+C46+A3d)
D48
E Intra head set off of business loss of current year
Sl.
Type of Business
income
Income of current year
(Fill this column only if
figure is zero or positive)
Business loss set off
Business income
remaining after set off
(1)
(2)
(3)
= (1) – (2)
i
Loss to be set off (Fill
this row only if figure
is negative)
(A36)
ii
Income from
speculative business
(B40)
iii
Income from specified
business
(C46)
iv
Total loss set off (ii + iii)
v
Loss remaining after set off (i – iv)
Schedule CYLA Details of Income after set-off of current years losses
CURRENT YEAR LOSS
ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income of
current year
(Fill this
column only
if income is
zero or
positive)
House
property loss
of the current
year set off
Business Loss
(other than
speculation or
specified business
loss) of the current
year set off
Other sources
loss (other than
loss from race
horses) of the
current year set
off
Current
year’s Income
remaining
after set off
Total loss
(3 of Schedule
–HP)
Total loss
((2v of item E) of
Schedule-BP)
Total loss
(6 of Schedule-
OS)
1
2
3
4
(5)
= (1-2-3-4)
78
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Loss to be adjusted ->
i
House property
ii
Business (excluding
speculation income and
income from specified
business)
iii Speculation income
iv Specified business
income u/s 35AD
v Short-term capital gain
taxable @ 20%
vi Short-term capital gain
taxable @ 30%
vii
Short-term capital gain
taxable at applicable
rates
viii
Short-term capital gain
taxable at special rates
in India as per DTAA
ix Long term capital gain
taxable @ 12.5%
x
Long term capital gains
taxable at special rates
in India as per DTAA
xi
Net Income from Other
sources (excluding profit
from owning race horses
and winnings from
lottery)
xii Profit from owning and
maintaining race horses
xiii
Income from other
sources taxable at
special rates in India as
per DTAA
xiv Total loss set-off
xv Loss remaining after set-off
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115U, 115UA and
115UB
PASS THROUGH INCOME
Sl
.
Investment entity
covered by
section
115U/115UA/115
UB
Name of
business
trust/
investme
nt fund
PAN of
the
business
trust/
investme
nt fund
Sl
.
Head of
income
Curre
nt year
income
Share of
current
year loss
distribute
d by
Investme
nt fund
Net
Income/Lo
ss
9=7-8
TDS
on
such
amoun
t, if
any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(drop down to be
provided)
i
House
property
ii
Capital Gains
A
Short
term
ai
Section
111A
ai
i
Others
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
79
B
Long
term
bi
Section
112A
bi
i
Sections
other
than
112A
iii
Other
Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
A
u/s
.………
…
Add row to be
provided
2.
i
House
property
ii
Capital Gains
A
Short
term
ai
Section
111A
ai
i
Others
B
Long
term
bi
Section
112A
bi
i
Section
other
than
112A
iii
Other
Sources
A
Dividen
d
B
Others
iv
Income claimed to be exempt
A
u/s
………
….
Add row to be
provided
Schedule SI Income chargeable to tax at special rates
SPECIAL RATE
Sl. No.
Section
Special
rate (%)
Income
(i)
Tax thereon
(ii)
1
111A (STCG on shares where STT paid)
20
2
115AD (STCG for FIIs on securities where STT not paid)
30
3
112(1) (LTCG on listed securities/ units )
12.5
4
112(1)(c)(iii) (LTCG for non-resident on unlisted securities)
12.5
80
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
5
115AB (LTCG for non-resident on units referred in
section115AB)
12.5
6
115AC (LTCG for non-resident on bonds/GDR)
12.5
7
115AD (LTCG for FII on securities)
12.5
8
112 (LTCG on others)
12.5
9
112A(LTCG on equity shares/units of equity-oriented
fund/units of business trust on which STT is paid
12.5
10 STCG chargeable at special rates in India as per DTAA
11 LTCG Chargeable at special rates in India as per DTAA
12 115AC (Income by way interest received by non-resident
from bonds or GDR purchased in foreign currency)
10
13
115AC (Income by way of Dividend received by non-
resident from bonds or GDR purchased in foreign
currency
10
14 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
15 115BBJ (Winnings from online games)
30
(2aii of Schedule
OS)
16
115BBH- Tax on Income from Virtual Digital asset
A) Income under head business or profession
30
(3d of Schedule
BP)
B) Income under head Capital Gain
30
(C2 of Schedule
CG)
17
115BBE (Income under section 68, 69, 69A, 69B, 69C or
69D)
60
18
Any other income chargeable at special rate (Please choose
from drop down menu)
(part of 2c of
schedule OS)
19
Income from other sources chargeable at special rates in
India as per DTAA
(part of 2e of
schedule OS)
20
Pass Through Income in the nature of Short Term Capital
Gain chargeable @ 20%
20
21
Pass through Income in the nature of Short Term Capital
Gain chargeable @ 30%
30
22
Pass Through Income in the nature of Long Term Capital
Gain chargeable @ 12.5% u/s 112A
12.5
23
Pass Through Income in the nature of Long Term Capital
Gain chargeable @ 12.5% - u/s other than 112A
12.5
24
Pass through income in the nature of income from other
source chargeable at special rates
(2d of schedule
OS)
Total
Schedule 115TD Accreted income under section 115TD (Applicable if exemption claimed u/s 11 and 12 or
10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
1 Aggregate Fair Market Value (FMV) of total assets of specified person
1
2 Less: Total liability of specified person
2
3 Net value of assets (1 – 2)
3
4
(i) FMV of assets directly acquired out of income
referred to in section 10(1)
4i
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
81
(ii)
FMV of assets acquired during the period from
the date of creation or establishment to the
effective date of registration/provisional
registration/approval u/s 12AB
or 2nd Proviso to s. 10(23C), if benefit u/s 11 and
12 or 10(23C)(iv)/10(23C)(v)/
10(23C)(vi)/10(23C)(via) respectively not claimed
during the said period
4ii
(iii) FMV of assets transferred in accordance with
third proviso to section 115TD(2)
4iii
(iv) Total (4i + 4ii + 4iii)
4iv
5 Liability in respect of assets at 4 above
5
6 Accreted income as per section 115TD [3 – (4iv – 5)]
6
7 Additional income-tax payable u/s 115TD at maximum marginal rate
7
8 Interest payable u/s 115TE
8
9 Specified date u/s 115TD
9
10 Additional income-tax and interest payable
10
11 Tax and interest paid
11
12 Net payable/refundable (10 - 11)
12
13 Date(s) of deposit of tax on accreted income
Date 1
DD/MM/YYYY
Date 2
DD/MM/YYYY
Date 3
DD/MM/YYYY
14 Name of Bank and Branch
15 BSR Code
16 Serial number of challan
17 Amount deposited
Schedule 115BBI
Specified income of certain institutions under section 115BBI
Particulars
Amount
1 Deemed income referred in Explanation 4 to the third proviso to section
10(23C) or section 11(3)
1
<Total of Col 15 of Schedule
I >
2 Deemed income referred under section 11(1B)
2
< Total of Col 8 of Schedule
D>
3
Income which is deemed to be income under the twenty-first proviso to
Section 10(23C) or which is not excluded from the total income as per section
13(1)(c)
3
4
Income which is not exempt under section 10(23C) on account of violation of
clause (b) of the third proviso of section 10(23C) or which is not excluded
from the total income as per section 13(1)(d)
4
5 Income which is not excluded from the total income as per section 11(1)(c)
5
6
Income accumulated or set apart in excess of fifteen per cent of the income
where such accumulation is not allowed under any specific provision of this
Act;
6
7 Total (total of Sl. No. 1 to 6)
7
Schedule FSI
Details of Income from outside India and tax relief (available only in case of
resident)
82
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
INCOME FROM OUTSIDE INDIA AND TAX RELIEF
Sl. Country
Code
(Dropdown
to be
provided
in the e-
filing
utility)
Taxpayer
Identification
Number
Sl. Head of income Income
from
outside
India
(included
in PART
B-TI)
Tax
paid
outside
India
Tax payable
on such
income under
normal
provisions in
India
Tax relief
available in India
(e)= (c) or (d)
whichever is
lower
Relevant
article of
DTAA if relief
claimed u/s 90
or 90A
(a)
(b)
(c)
(d)
(e)
(f)
1
i House
Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
2
i House
Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
TAX RELIEF FOR TAX PAID OUTSIDE INDIA
1 Details of Tax relief claimed
Country Code
Taxpayer
Identification
Number
Total taxes paid outside
India
(total of (c) of Schedule
FSI in respect of each
country)
Total tax relief
available
(total of (e) of
Schedule FSI in
respect of each
country)
Section under
which relief
claimed
(specify 90, 90A
or 91)
(a)
(b)
(c)
(d)
(e)
Total
2 Total Tax relief available in respect of country where DTAA is
applicable (section 90/90A) (Part of total of 1(d))
2
3 Total Tax relief available in respect of country where DTAA is
not applicable (section 91) (Part of total of 1(d))
3
4
Whether any tax paid outside India, on which tax relief was
allowed in India, has been refunded/credited by the foreign tax
authority during the year? If yes, provide the details below
4
Yes/No
a Amount of tax
refunded
b Assessment year in which tax relief
allowed in India
Schedule FA
Details of Foreign Assets and Income from any source outside India
DETAILS OF FOREIGN
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
Statu
s
Account
opening
date
Peak
balance
during
the
period
Closing
balance
Gross interest
paid/credited
to the account
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
83
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
Countr
y name
Countr
y code
Name of
financial
institution
Address
of
financial
institutio
n
ZIP
code
Accou
nt
numbe
r
Status Account
opening
date
Peak
balance
during
the
period
Closing
balance
Gross amount
paid/credited to the
account during the
period
(drop down to be
provided specifying
nature of amount viz.
interest/dividend/proc
eeds 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
Countr
y name
Countr
y code
Name of
entity
Address
of entity
ZIP
code
Nature
of
entity
Date of
acquiri
ng the
interest
Initial
value of
the
investme
nt
Peak
value of
investme
nt
during
the
period
Closin
g
value
Total gross
amount
paid/credit
ed with
respect to
the holding
during the
period
Total
gross
proceeds
from sale
or
redemptio
n of
investmen
t 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
Countr
y name
Countr
y code
Name of financial
institution in which
insurance contract
held
Address of
financial
institution
ZIP
code
Date of contract The cash value or
surrender value
of the contract
Total gross
amount
paid/credited
with respect to
the contract
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar
year ending as on 31st December, 2025
Sl
No
Count
ry
Name
and
code
Zip
Cod
e
Nature
of
entity
Name
and
Address
of the
Entity
Nature of
Interest-
Direct/
Beneficial
owner/
Beneficiary
Date
since
held
Total
Investment
(at cost) (in
rupees)
Income
accrued
from such
Interest
Nature
of
Income
Income taxable and
offered in this return
Amoun
t
Schedul
e where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(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
Count
ry
Address of the
Property
Ownership-
Total
Investment
Income
derived
Income taxable and
offered in this return
84
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
Name
and
code
Zip
Cod
e
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisiti
on
(at cost) (in
rupees)
from the
property
Nature
of
Income
Amount Schedul
e where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year
ending as on 31st December, 2025
Sl
No
Count
ry
Name
and
code
Zip
Cod
e
Nature of Asset
Ownership-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisiti
on
Total
Investment
(at cost) (in
rupees)
Income
derived
from the
asset
Nature
of
Income
Income taxable and
offered in this return
Amount Schedul
e where
offered
Item
number
of
schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time
during the calendar year ending as on 31st December, 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
Instituti
on
Countr
y
Name
and
Code
Zip
Cod
e
Name
of the
accou
nt
holder
Accoun
t
Numbe
r
Peak
Balance/
Investment
during the
year (in
rupees)
Whether
income
accrued is
taxable in
your hands?
If (7) is
yes,
Income
accrued
in the
account
If (7) is yes, Income
offered in this return
Amount Schedul
e where
offered
Item
numbe
r of
schedu
le
(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
Count
ry
Name
and
code
Zip
Cod
e
Name and
address of
the trust
Name
and
address
of
trustees
Name
and
addre
ss of
Settlo
r
Name and
address of
Beneficiarie
s
Date
since
position
held
Whether
income
derived is
taxable in
your hands?
If (8) is
yes,
Income
derived
from the
trust
If (8) is yes, Income
offered in this return
Amount Schedul
e where
offered
Item
numbe
r of
schedu
le
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above
and, (ii) income under the head business or profession
Sl
No
Count
ry
Name
and
code
Zip
Cod
e
Name and address of the
person from whom derived
Income
derived
Nature of income
Whether
taxable in
your
hands?
If (6) is yes, Income
offered in this return
Amount Schedul
e where
offered
Item
numbe
r of
schedu
le
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
85
Schedule SH
SHAREHOLDING OF UNLISTED COMPANY
If you are an unlisted company, please furnish the following details;-
Details of shareholding at the end of the previous year
Name of the
shareholder
Residential
status in
India
Type of
share
PAN
Date of
acquisition
Number
of shares
held
Face value
per share
Issue Price
per share
Amount
received
Details of equity share application money pending allotment at the end of the previous year
Name of the
applicant
Residential
status in
India
Type
of
share
PAN
Date of
application
Number
of
shares
applied
for
Application
money
received
Face value per share
Proposed issue
price
Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during
the previous year
Name of the
shareholder
Residential
status in
India
Type
of
share
PAN
Number of
shares
held
Face value
per share
Issue
Price
per
share
Amount
received
Date of
acquisition
Date on
which cease
to be
shareholder
Mode of
cessation
In case of
transfer,
PAN of the
shareholder
Part-B
Part B – TI
STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2026
Part B1 – Applicable if exemption is being claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
and where Part B3 is not applicable.
1
Voluntary Contributions and anonymous donations taxable u/s 115BBC (Other than
Corpus) [(C- Ai-Bi+E) of Schedule VC]
1
2
Voluntary contribution forming part of corpus other than anonymous donations taxable
u/s 115BBC [(A + B) of schedule Part B-TI -Part B1]
2
A
Corpus representing donations received for the renovation
or repair of places notified u/s 80G(2)(b)
[Aia +Bia of Schedule VC]
A
B
Corpus other than above [Aib +Bib of Schedule VC]
B
3
Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv), 10(23C)(v),
10(23C)(vi) and 10(23C)(via) derived during the previous year excluding Voluntary
contribution included in 1 above (10 of Schedule AI)
3
4
Amount eligible for exemption under section 11(1)(c)
4
A
Approval number given by the Board
A
B
Date of approval by board
B
5
Income to be applied [1+3-4-(A1-A1a of Schedule A)]
5
6
Application of income for charitable or religious purposes or for the stated objects of the
trust/institution:-
i
Amount applied during the previous year [Excluding application from
borrowed fund, deemed application, previous year accumulation upto 15%
etc, i. e. not from the income of prev. year] [Sr.no. G from Schedule A]
6i
ii
Repayment of loan during the previous year- [Sr.no. 4 of table A2 of Schedule
J]
6ii
iii
Amount applied during the previous year- invested or deposited back into
specified mode of Corpus fund (disallowed earlier on application of fund for
object of trust/institution) invested or deposited back, into one or more of the
forms or modes specified in Section 11(5) maintained specifically for such corpus,
from the income of that year and to the extent of such investment or deposit [Sr.no.
4 of table A1 of Schedule J]
6iii
iv
Amount deemed to have been applied during the previous year as per clause
(2) of Explanation to section 11(1) < Col 2 of Schedule D for FY 2025-26>
6iv
A
If (iv) above applicable, whether option in Form No. 9A has been
furnished to the Assessing Officer
A
B
If yes, date of furnishing Form No. 9A (DD/MM/YYYY)
B
v
Amount accumulated or set apart for application to charitable or religious
purposes or for the stated objects of the trust/institution to the extent it does
6v
86
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
not exceed 15 per cent of income derived from property held in trust/
institution under section 11(1)(a)/11(1)(b) or in terms of third proviso to section
10(23C) {restricted to maximum of 15% of [(1 +3 above) -(A1 of Schedule A)]}
vi
Amount in addition to amount referred to in (v) above, accumulated or set
apart for specified purposes if all the conditions in section 11(2) and 11(5) or
third proviso to section 10(23C) are fulfilled) <Col 2 of Schedule I for FY 2025-
26>
6vi
A
If (vi) above applicable, whether option in Form No. 10 has been
furnished to the Assessing Officer
A
B
If yes, date of furnishing Form No. 10 (DD/MM/YYYY)
B
vii
Total [6i+6ii+6iii+6iv+6v+6vi]
6vii
7
Additions
i
Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule
115BBI>
7i
ii
Income in respect of which exemption under section 11 is not available, being
anonymous donation (Diii of schedule VC)
7ii
iii
Income chargeable under section 12(2)
7iii
iv
Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s.
40(a)(ia)
7iv
v
Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s.
40A(3)/(3A)
7v
vi
Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) of
Explanation 3A to section 11(1) read with section 80G(2)(b)
7vi
vii
Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) of
Explanation 1A to section 10(23C) read with section 80G(2)(b)
7vii
viii
Any other income on which exemption is not allowable under the Income-tax
Act
7viii
ix
Total [7i+7ii+7iii+7iv+7v+7vi+7vii+7viii]
7ix
8
Income chargeable u/s 11(4)
8
9
Gross income after Exemption u/s 11/10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)
[(5-6vii)+7ix+8]
9
10
Income not forming part of item No. 9 above
i
Income from house property [3 of Schedule HP] (enter nil if loss)
10i
ii
Profits and gains of business or profession [as per item No. D 48 of schedule
BP]
10ii
iii
Income under the head Capital Gains
A
Short term
10iiiA
Ai
Short-term chargeable @ 20% (8ii of item E of schedule CG)
Ai
Aii
Short-term chargeable @ 30% (8iii of item E of schedule CG)
Aii
Aiii
Short-term chargeable at applicable rate (8iv of item E of
schedule CG)
Aiii
Aiv
Short-term chargeable at special rates in India as per DTAA
(8v of item E of Schedule CG)
Aiv
Av
Total Short-term (Ai + Aii + Aiii+ Aiv) (enter nil if loss)
Av
B
Long term
10iiiB
Bi
Long-term chargeable @ 12.5% (8vi of item E of schedule
CG)
Bi
Bii
Long-term chargeable at special rates in India as per DTAA
(8vii of item E of schedule CG)
Bii
Biii
Total Long-term (Bi + Bii) (enter nil if loss)
Biii
C
Sum of Short-term/Long-term capital gains (Av+Biii) (enter
nil if loss)
10iiiC
D
Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule
CG)
10iiiD
E
Total capital gains (C + D)
10iiiE
iv
Income from other sources [as per item No. 9 of Schedule OS]
10iv
v
Total (10i + 10ii + 10iiiE + 10iv)
10v
11
Gross income (9+10)
11
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
87
12
Losses of current year to be set off against 10v (total of 2xv, 3xv and 4xv of Schedule CYLA)
12
13
Total Income (11-12)
13
14
Income which is included in 13 and chargeable to tax at special rates (total of col. (i) of
schedule SI)
14
15
Anonymous donations, included in 13, to be taxed under section 115BBC @ 30% (Diii of
Schedule VC)
15
16
Specified Income chargeable u/s 115BBI, included in 13, to be taxed @ 30% (Sl. No. 7 of
Schedule 115BBI)
16
17
Aggregate Income to be taxed at normal rates (13-14-15-16)
17
Part B2 - Applicable if exemption is being claimed under section 13A/13B and under sections
10(21), 10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A),
10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB),
10(24), 10(46), 10(47)
1
Amount eligible for exemption under sections 10(21), 10(23AAA), 10(23B), 10(23D),
10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46), 10(46A),
10(46B), 10(47) [Sl. No. 1 of Schedule IE-1]
1
2
Amount eligible for exemption under section 10(23A), 10(23C)(iiiab), 10(23C)(iiiac),
10(23C)(iiiad), 10(23C)(iiiae), 10(24) [{Sl. No. 1 of Schedule IE-2 (For Row A)} or {Total
of Sl. No. 3 of Schedule IE-3} or {Total of Sl. No. 3 of Schedule IE-4}]
2
3
Income chargeable under section 11(3) read with section 10(21) [Total of Col 15 of
Schedule I]
3
4
Income claimed as exempt under section 13A in case of a Political Party
4
5
Income claimed as exempt under section 13B in case of an Electoral Trust (item No.
6vii of Schedule ET)
5
6
Voluntary Contribution received during the year [applicable for Section 13A and 13B]
6
7
Heads of Income not forming part of above
i
Income from house property [ 3 of Schedule HP] (enter nil if loss)
7i
ii
Profits and gains of business or profession [as per item No. D 48 of schedule BP]
7ii
iii
Income under the head Capital Gains
A
Short term (A5 of schedule CG)
7iiiA
Ai
Short-term chargeable @ 20% (8ii of item E of
schedule CG)
Aib
Aii
Short-term chargeable @ 30% (8iii of item E of
schedule CG)
Aii
Aiii
Short-term chargeable at applicable rate (8iv of
item E of schedule CG)
Aiii
Aiv
Short-term chargeable at special rates in India
as per DTAA (8v of item E of Schedule CG)
Aiv
Av
Total Short-term ( Ai + Aii + Aiii + Aiv) (enter
nil if loss)
Av
B
Long term (B4 of schedule CG) (enter nil if loss)
7iiiB
Bi
Long-term chargeable @ 12.5% (8vi of item E
of schedule CG)
Bi
Bii
Long-term chargeable at special rates in India
as per DTAA (8vii of item E of schedule CG)
Bii
Biii
Total Long-term ( Bi + Bii) (enter nil if loss)
Biii
C
Sum of Short-term/Long-term capital gains
(Av+Biii) (enter nil if loss)
7iiiC
D
Capital gain chargeable @ 30% u/s 115BBH
(C2 of schedule CG)
7iiiD
E
Total capital gains (C + D)
7iiiE
iv
Income from other sources [as per item No. 9 of Schedule OS]
7iv
v
Total (7i + 7ii + 7iiiE + 7iv)
7v
8
Gross income [6+7v-4-5] +3
8
9
Losses of current year to be set off against 7v (total of 2xiv, 3xiv and 4xiv of Schedule
CYLA)
9
10
Gross Total Income (8-9)
10
88
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
11
Income which is included in 10 and chargeable to tax at special rates (total of col. (i)
of schedule SI)
11
12
Net Agricultural income for rate purpose
12
13
Aggregate Income (10-11+12) [applicable if (10-11) exceeds maximum amount not
chargeable to tax]
13
14
Income chargeable at maximum marginal rates
14
Part B3- Applicable if total income chargeable to tax u/s twenty-second proviso to section 10(23C) or section
13(10)
If yes in Sl. No. A(26) of Part A-General, please the provide computation of Income chargeable
under twenty second proviso to Clause (23C) of section 10/Sub-section (10) of section 13
1
Total Income for the previous year other than Sl. No. 7
Amount in Rs.
2
Total Expenditure incurred in India, for the objects of the assessee
Amount in
Rs.
3
Expenditure to be disallowed
(i)
Expenditure from the corpus standing to the credit of the trust or institution as
on the end of the financial year immediately preceding the previous year
relevant to the assessment year for which income is being computed
Amount in Rs.
(ii)
Expenditure from any loan or borrowing
Amount in Rs.
(iii)
Depreciation in respect of an asset, acquisition of which has been claimed as
application of income, in the same or any other previous year; and
Amount in Rs.
(iv)
Expenditure in the form of contribution or donation to any person.
Amount in Rs.
(v)
Capital expenditure
Amount in Rs.
(vi)
Amount disallowable under Explanation to sub-section (10) of section 13 or
Explanation to twenty second proviso to clause (23C) of section 10 read with
sub-clause (ia) of clause (a) of section 40
Amount in Rs.
(vii)
Amount disallowable under Explanation to sub-section (10) of section 13 or
Explanation to twenty second proviso to clause (23C) of section 10 read with
sub-section 3 of section 40A
Amount in Rs.
(viii)
Amount disallowable under Explanation to sub-section (10) of section 13 or
Explanation to twenty second proviso to clause (23C) of section 10 read with
section (3A) of section 40A
Amount in Rs.
(ix)
Any other disallowance
Amount in Rs.
(x)
Total expenditure to be disallowed (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix)
Amount in Rs.
4
Additions
(i)
Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule 115BBI>
Amount in Rs
(ii)
Income in respect of which exemption under section 11 is not available, being
anonymous donation (Diii of schedule VC)
Amount in Rs
(iii)
Income chargeable under section 12(2)
Amount in Rs
(iv)
Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) of
Explanation 3A to section 11(1) read with section 80G(2)(b)
Amount in Rs
(v)
Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) of
Explanation 1A to section 10(23C) read with section 80G(2)(b)
Amount in Rs
(vi)
Any other income on which exemption is not allowable under the Income-tax
Act
Amount in Rs
(vii)
Total Additions (i)+(ii)+(iii)+(iv)+(v)+(vi)
Amount in Rs
5
Income chargeable u/s 11(4)
Amount in Rs
6
Sum total [(1-2+3x)+4vii+5)]
Amount in Rs
7
Income not forming part of item No. 6 above
i
Income from house property [ 3 of Schedule HP] (enter nil if loss)
Amount in Rs.
ii
Profits and gains of business or profession [as per item No. D48 of schedule
BP]
Amount in Rs.
iii
Income under the head Capital Gains
a
Short term
ai
Short-term chargeable @ 20% (8ii of item E of schedule CG)
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
89
aii
Short-term chargeable @ 30% (8iii of item E of schedule CG)
Amount in Rs.
aiii
Short-term chargeable at applicable rate (8iv of item E of schedule CG)
Amount in Rs.
aiv
Short-term chargeable at special rates in India as per DTAA (8v of item
E of Schedule CG)
Amount in Rs.
av
Total Short-term ( ai + aii + aiii + aiv) (enter nil if loss)
Amount in Rs.
b
Long term
bi
Long-term chargeable @ 12.5% (8vi of item E of schedule CG)
bii
Long-term chargeable at special rates in India as per DTAA (8vii of item
E of schedule CG)
Amount in Rs.
biii
Total Long-term ( bi + bii ) (enter nil if loss)
Amount in Rs.
c
Sum of Short-term/Long-term capital gains (av+biii) (enter nil if loss)
Amount in Rs.
d
Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
Amount in Rs.
e
Total capital gains (c + d)
Amount in Rs.
iv
Income from other sources [as per item No. 9 of Schedule OS]
Amount in Rs.
v
Total (7i+7ii+7iiie+7iv)
Amount in Rs.
8
Losses of current year to be set off against 7v (total of 2xv, 3xv and 4xv of Schedule CYLA)
Amount in Rs.
9
Total Income (6+7-8)
Amount in Rs.
10
Income which is included in 9 and chargeable to tax at special rates (total of col. (i) of
schedule SI)
Amount in Rs.
11
Anonymous donations, included in 9, to be taxed under section 115BBC @ 30% (Diii of
Schedule VC)
Amount in Rs.
12
Income chargeable u/s 115BBI, included in 9, to be taxed @ 30% (Sl. No 7 of Schedule
115BBI)
Amount in Rs.
13
Income chargeable to tax u/s twenty-second proviso to clause (23C) of section 10 or sub-
section (10) of section 13 (9-10-11-12)
Amount in Rs.
Part B – TTI
Computation of tax liability on total income
1 Tax payable on total income
a
Tax at normal rates on [Sl. No. 17 of Part
B1 of Part B-TI] OR [Sl. No. (13 - 14) of
Part B2 of Part B-TI] OR [Sl. No. 13 of
Part B3 of Part B-TI]
1a
b Tax at special rates (total of col. (ii) of
Schedule-SI)
1b
c
Tax on anonymous donation u/s 115BBC
@30% on [Sl. No. 15 of Part B1 of Part
B-TI] OR [Sl. No. 11 of Part B3 of Part B-
TI]
1c
d
Tax on income chargeable u/s 115BBI
@30% on [Sl. No. 16 of Part B1 of Part B-
TI] OR [Sl. No. 12 of Part B3 of Part B-TI]
1d
e
Tax at maximum marginal rate on Sl. No.
14 of Part B2 of Part B-TI
1e
f
Rebate on agricultural income [ In Part
B2, applicable if (10-11) of Part B-TI
exceeds maximum amount not chargeable
to tax]
1f
g Tax Payable on Total Income (1a+ 1b+1c+ 1d+1e- 1f)
1g
2 Surcharge
i
25% of Column (ii) of “Income under
section 115BBE” of Schedule SI
2i
ii On [1g – (Column (ii) of “Income under
section 115BBE” of Schedule SI)]
2ii
90
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
iii Total (i + ii)
2iii
3 Health and Education cess @ 4% on (1g+ 2iii)
3
4 Gross tax liability (1g+ 2iii + 3)
4
5 Tax relief
a Section 90/90A (2 of Schedule TR)
5a
b Section 91 (3 of Schedule TR)
5b
c
Total (5a + 5b)
5c
6 Net tax liability (4 – 5c)
6
7 Interest and fee payable
a Interest for default in furnishing the
return (section 234A)
7a
b Interest for default in payment of advance
tax (section 234B)
7b
c
Interest for deferment of advance tax
(section 234C)
7c
d Fee for default in furnishing return of
income (section 234F)
7d
da Fee for furnishing revised return of income
(section 234-I)
7da
e
Total Interest and Fee Payable (7a+ 7b+ 7c+ 7d+7da)
7e
8 Aggregate liability (6 + 7e)
8
TAXES PAID
9 Taxes Paid
a Advance Tax (from column 5 of 15A)
9a
b TDS (total of column 9 of 15B)
9b
c
TCS (total of column 7(i) of 15C)
9c
d Self-Assessment Tax (from column 5 of
15A)
9d
e
Total Taxes Paid (9a+ 9b+ 9c+ 9d)
9e
10 Amount payable (Enter if 8 is greater than 9e, else enter 0)
10
11 Refund (If 9e is greater than 8) (refund, if any, will be directly credited
into the bank account)
11
12 Net tax payable on 115TD income including interest u/s 115TE
(Sr.no. 12 of Schedule 115TD)
12
BANK ACCOUNT
13 Do you have a bank account in India (Non- Residents claiming refund with no
bank account in India may select No)
Select Yes or No
a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant
accounts)
Sl.
IFS Code of the
Bank in case of
Bank Accounts held
in India
Name of the
Bank
Account Number
Type of account
(Dropdown to be
provided by e-filing
utility)
Select Account for
refund credit (tick at
least one account √ )
i
□
ii
□
[भाग II—खण् ड 3(i)]
भारत का रािपत्र : असाधारण
91
Note:
1) All bank accounts held at any time are to be reported, except dormant A/c
2) In case multiple accounts are selected, the refund will be credited to one of the validated accounts after
processing the return
Rows can be added as required
b) Non- residents, may, at their option, furnish the details of one foreign bank account:
Sl. No.
SWIFT Code
Name of the Bank
Country of
Location
IBAN
14 Do you at any time during the previous year,-
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial
interest in any entity) located outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is
Yes]
Yes No
15
TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
ASSESSMENT TAX
Sl
No
BSR Code
Date of Deposit
(DD/MM/YYYY)
Serial Number of
Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
iv
NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI
B
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished
by Deductor(s)]
Sl No TDS
credit
relatin
g to
self /
other
person
[other
person
as per
rule
37BA(
2)]
PAN/Aad
har of
Other
Person (if
TDS
credit
related to
other
person)
TAN of
the
Deductor/
PAN/Aad
har of
Tenant/
Buyer
Sectio
n
under
which
TDS is
deduct
ed
Unclaimed
TDS
brought
forward
(b/f)
TDS of the
current Financial
Year
(TDS Deducted
during the
FY2025-26)
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)
Correspondi
ng Receipts/
withdrawals
offered
TDS
credit
being
carrie
d
forwa
rd
Fin.
Year
in
which
deduct
ed
TD
S
b/f
Deduct
ed in
own
hands
Deducted
in the
hands of
any other
person as
per rule
37BA(2)
(if
applicabl
e)
Claim
ed in
own
hands
Claimed in the
hands of any
other person as
per rule 37BA(2)
(if applicable)
Gross
Amou
nt
Head
of
Inco
me
(1)
(2)
(3)
(4)
(4a)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Inco
me
TD
S
Inco
me
TD
S
PAN/
Aadha
ar
i
C
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS
Sl.
No.
TCS credit
relating to
self /other
person [as
Tax
Deduction
and Tax
Collection
Account
PAN of
other
Person
(if TCS
credit
Unclaimed TCS
brought forward
(b/f)
TCS of the current
fin. Year (tax collected
during the FY 2025-
26)
TCS credit being
claimed this Year
TCS
credit
being
carried
forward
92
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
per rule 37-
I]
Number of
the Collector
related
to other
person)
Fin. Year
in which
collected
Amou
nt b/f
Collecte
d in own
hands
Collected in
the hands of
any other
person as
per rule 37-I
(if
applicable)
Claim
ed in
own
hands
Claimed in the
hands of any
other person
as per rule 37-
I (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
(7)(i)
(7)(ii)
(8)
TCS
PAN
i
NOTE ► Please enter total of column (7)(i) in 9c of Part B-TTI
VERIFICATION
I, son/ daughter of , solemnly declare that to
the best of my knowledge and belief, the information given in the return and the schedules, statements, etc. accompanying it is correct
and complete is in accordance with the provisions of the Income-tax Act, 1961.
I further declare that I am making this return in my capacity as _____________________________ (drop down to be provided) and
I am also competent to make this return and verify it. I am holding permanent account number (if allotted).
I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the
agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD)
Place
Date
Sign here ➔”.
[No. 50/2026/F. No. 370142/10/2026-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. 230(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.
