Draft common Income-tax Return-request for inputs from stakeholders and the general public. - Income Tax - F. No. 370133/16/2022-TPL

F No 370133/16/2022-TPL Government of India Ministry of Finance Department of Revenue (Central Board of Direct Taxes) New Delhi, 1st November, 2022 Sub: Draft common Income-tax Return-request for inputs from stakeholders and the general public- reg. Presently, taxpayers are required to furnish their Income-tax returns in ITR-1 to ITR-7 depending upon the type of person and nature of income. The current ITRs are in the form of designated forms wherein the taxpayer is mandatorily required to go through all the schedules, irrespective of the fact whether that particular schedule is applicable or not. This increases the time taken to file the ITRs and in turn may create avoidable difficulties for taxpayers. 2. The proposed draft ITR takes a relook at the return filing system in tandem with international best practices. It proposes to introduce a common ITR by merging all the existing returns of income except ITR-7. However, the current ITR-1 and ITR-4 will continue. This will give an option to such taxpayers to file the return either in the existing form (ITR-1 or ITR-4) or the proposed common ITR, at their convenience. 3. The draft ITR aims to bring ease of filing returns and reduce the time for filing the ITR by individuals and non-business-type taxpayers considerably. The taxpayers will not be required to see the schedules that do not apply to them. It intends the smart design of schedules in a user-friendly manner with a better arrangement, logical flow, and increased scope of pre-filling. It will also facilitate the proper reconciliation of third-party data available with the Income-tax Department vis a vis the data to be reported in the ITR to reduce the compliance burden on the taxpayers. 4. The scheme of the proposed common ITR is as follows: (a) Basic information (comprising parts A to E), Schedule for computation of total income (Schedule TI), Schedule for computation of tax (schedule TTI), Details of bank accounts, and a schedule for the tax payments (schedule TXP) is applicable for all the taxpayers. (b) The ITR is customized for the taxpayers with applicable schedules based on certain questions answered by the taxpayers (wizard questions). (c) The questions have been designed in such a manner and order that if the answer to any question is no , the other questions linked to this question will not be shown to him. (d) Instructions have been added to assist the filing of the return containing the directions regarding the applicable schedules. (e) The proposed ITR has been designed in such a manner that each row contains one distinct value only. This will simplify the return filing process. (f) The utility for the ITR will be rolled out in such a manner that only applicable fields of the schedule will be visible and wherever necessary, the set of fields will appear more than once. For example, in the case of more than one house property, the schedule HP will be repeated for each property. Similarly, where the taxpayer has capital gains from the sale of shares taxable under section 112A only, applicable fields of schedule CG, relating to 112A, shall be visible to him. 4.1. As evident from above, the taxpayer is required to answer questions which apply to him and fill the schedules linked to those questions where the answer has been given as yes . As a result, the time and energy of the taxpayer will be saved and he will be relieved of the additional burden of going through all the parts of the ITR as is the requirement under the existing ITRs. This will increase ease of compliance. 5. The draft ITR, based on the above scheme, is enclosed in Annexure A. Further, a sample ITR illustrating the step-by-step approach for filing the ITR in Annexure B and two customized sample ITRs for the firm and company in Annexure C and Annexure D respectively are also enclosed for illustrative purposes. Annexure A is a consolidated document containing all the questions, schedules, and detailed instructions thereon. It is reiterated that only relevant questions/schedules will apply to a taxpayer. Once the common ITR Form is notified, after taking into account the inputs received from stakeholders, the online utility will be released by the Income-tax Department. In such a utility, a customized ITR containing only the applicable questions and schedules will be available to the taxpayer. 6. The inputs on the draft ITR may be sent electronically to the email address [email protected] with a copy to [email protected] by 15th December 2022. (Prajna Paramita) Director (TPL-IV) CBDT Annexure A Common ITR [For persons other than persons required to furnish return under section 139(4A) or 139(4B) or 139(4C) or 139(4D)] Please see rule [12] of the Income-tax Rules, 1962 (Please refer instructions) Basic Information A Assessment year A.1 Assessment year B Taxpayer Identification Details B.1 Permanent Account Number (PAN) B.2 Aadhar/CIN/LLPIN B.3 Name B.4 If there is any change in the name, old name B.5 Address of the taxpayer B.6 Person type B.7 Date of birth/formation/incorporation B.8 Date of commencement/ setting up of business, if applicable C Residential status C.1 Residential status D ITR filing requirement D.1 Section under which ITR is being filed D.2 In case of revised or modified ITR, the Receipt number of the original ITR D.3 Date of original ITR D.4 Date of issue of notice under section 139(9)/ 142(1)/148 or Order u/s 119(2)(b) D.5 Unique Number/Document Identification Number of the notice u/s 139(9)/142(1)/148 or Order u/s 119(2)(b) D.6 Date of Advanced Pricing Agreement, if filed u/s 92CD E Identification of applicable schedules Income/loss Details E.1 Whether you are a resident of a country or specified territory with which India has an agreement referred to in section 90(1) or central government has adopted any agreement u/s 90A(1) and your income or part thereof is not chargeable to tax in accordance with such agreement? (Applicable to non-residents only) Yes/No E.2 Whether you have any exempt income under the Income-tax Act? (Applicable to all taxpayers) Yes/No E.3 Which heads of Income are applicable to you? (Applicable to all taxpayers) E.4 Whether you have income which is taxable under section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBB/Chapter XII-G/First Schedule to the Income-tax Act? (Applicable to taxpayers having profits and gains of business or profession) Yes/No E.5 If yes, whether you have income under the head profits and gains of business or profession other than E4? (Applicable to taxpayers having profits and gains of business or profession) Yes/No E.6 Whether the income of any other person is to be included with your income under Chapter V? (Applicable to only individuals) Yes/No E.7 Whether you have any income chargeable to tax at special rate? (Applicable to all taxpayers) Yes/No E.8 Whether you have any brought forward losses or unabsorbed depreciation or allowance under section 35(4)? (Applicable to all taxpayers) Yes/No E.9 Whether any deduction has been claimed under Chapter VI-A? (Applicable to all taxpayers) Yes/No E.10 Whether you are eligible for deduction u/s 10AA? (Applicable to taxpayers having profits and gains of business or profession) Yes/No Details of books of account and audit E.11 Whether you are required to maintain books of account u/s 44AA? (Applicable to taxpayers having profits and gains of business or profession) Yes/No E.12 Whether you are liable for audit u/s 44AB? (Applicable to taxpayers having profits and gains of business or profession) Yes/No E.13 If answer to question in E.12 is no, whether during the year total sales/ turnover/ gross receipts of business exceeds Rs 1 crore? (Applicable to taxpayers having profits and gains of business or profession) Yes/No E.14 Whether you are liable to audit u/s 92E? (Applicable to all taxpayers) Yes/No E.15 Whether you are liable to audit under any other section of the Income tax Act? (Applicable to taxpayers having profits and gains of business or profession) Yes/No E.16 Whether you are liable to audit under any Act, other than Income-tax Act? (Applicable to taxpayers having profits and gains of business or profession) Yes/No E.17 Whether you are liable to maintain books of account as per Ind AS? (Applicable to companies) Yes/No Details of ownership/directorship etc E.18 Whether you were director in any company during the previous year? (Applicable to individuals) Yes/No E.19 Whether you had unlisted equity shares in any company at any time during the previous year? (Applicable to all taxpayers) Yes/No E.20 Whether you had investment in partnership firm(s)/unincorporated entities during the previous year? (Applicable to all taxpayers) Yes/No Details relating to non-residents (applicable to non-residents having profits and gains of business or profession) E.21 Whether you have business connection in India? Yes/No E.22 Whether you have permanent establishment in India? Yes/No Special category of taxpayers E.23 Whether you are exercising option for special rate of taxation under sections 115BAC (Applicable to individuals/HUF not having profits and gains of business or profession) Yes/No E.24 Whether you have exercised option for special rate of taxation under sections 115BA/BAA/BAB/BAC/ BAD (including the current previous year) (Applicable to those having profits and gains of business or profession) Yes/No E.25 Whether you want to claim benefit u/s 115H? (Applicable to resident individuals who has been a non-resident in prior years) Yes/No E.26 Whether you have a unit in International Financial Services Centre and derive income solely in convertible foreign exchange? (Applicable to those having profits and gains of business or profession) Yes/No E.27 Whether you are a Startup recognised by DPIIT? (Applicable to companies and LLPs) Yes/No E.28 Whether you are an FII/FPI? (Applicable to non-residents) Yes/No E.29 Whether you are filing the ITR as representative assessee including section 160? (Applicable to all taxpayers) Yes/No E.30 Whether you are a company under liquidation? (Applicable to companies) Yes/No Miscellaneous E.31 Whether you have income from outside India and tax relief is to be claimed for taxes paid on such income? (Applicable to all residents) Yes/No E.32 Whether you have any foreign asset or hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India, or have signing authority in any account located outside India, or have income from any source outside India? (Applicable to all taxpayers) Yes/No E.33 Whether you are exercising option under section 92CE(2A) of the Act? (Applicable to those having profits and gains of business or profession) Yes/No E.34 Whether you are registered with GST (Applicable to those having profits and gains of business or profession) Yes/No E.35 Whether you are governed by Portuguese Civil Code as per section 5A (Applicable to individuals) Yes/No E.36 Whether you are a domestic company? (Applicable to companies) Yes/No E.37 Whether your total turnover during the financial year XXXX-YY exceeds Rs 400 crore? (Applicable to domestic company) Yes/No E.38 Whether you are a listed company? (Applicable to companies) Yes/No E.39 Whether you are a private limited company? (Applicable to companies) Yes/No E.40 Whether you have bought back shares during the previous year? (Applicable to companies) Yes/No TI Computation of Total Income TI.1 Income from Salary TI.2 Income from House property TI.3 Profits and gains from business or profession TI.4 Capital gains TI.5 Income from other sources TI.6 Total of head wise income (Sum of TI.1 to TI.5) TI.7 Current year losses to be set off, if any Yes/No TI.8 Balance after set off of current year losses (TI.6-TI.7) TI.9 Brought forward losses to be set off against TI.8 TI.10 Gross Total income (TI.8-TI.9) TI.11 Deductions under Chapter VI-A TI.12 Deduction u/s 10AA 10AA.4 of Schedule 10AA TI.13 Total income (TI.10-TI.11-TI.12) TI.14 Income chargeable to tax at special rates TI.15 Income chargeable to tax at normal rates (TI.13-TI.14) TI.16 Net Agricultural income/ any other income for rate purpose TI.17 Aggregate of Total Income and agricultural income (TI.15+TI.16) TI.18 Losses of current year to be carried forward TI.19 Deemed total income u/s 115JB/JC TTI Computation of Tax Tax payable on deemed income TTI.1 Tax payable on deemed total income u/s 115JB/JC TTI.2 Surcharge on TTI.1 TTI.3 Health and education cess on TTI.1+TTI.2 above TTI.4 Total tax and cess payable u/s 115JB/JC Tax payable on total income TTI.5 Tax at normal rates on total income TTI.6 Tax at special rates TTI.7 Tax payable on total income (TTI.5+TTI.6) TTI.8 Rebate on agricultural income TTI.9 Rebate under section 87A TTI.10 Tax payable after rebate (TTI.7 TTI.8-TTI.9) TTI.11 Surcharge on TTI.10 TTI.12 Health and education cess on (TTI.10+ TTI.11) above TTI.13 Gross tax liability (TTI.10+TTI.11+TTI.12) TTI.14 Gross tax payable (higher of TTI.4 and TTI.13) TTI.15 Tax deferred-relatable to perquisites referred to in section 17(2)(vi) received from employer during the previous year, being an eligible start up referred to in section 80IAC TTI.16 Tax deferred from earlier years but payable during the current assessment year TTI.17 Tax payable after rebate and ESOP adjustment (TTI.14- TTI.15+TTI.16) TTI.18 Tax credit u/s 115JAA/JD (applicable if TTI.13 is more than TTI.4) TTI.19 Tax payable after credit u/s 115JAA/JD (TTI.17-TTI.18) TTI.20 Tax relief u/s 89 (as per form 10 E) TTI.21 Tax relief u/s 90/90A TTI.22 Tax relief u/s 91 TTI.23 Total tax relief (TTI.20+TTI.21+TTI.22) TTI.24 Net tax liability (TTI.19-TTI.23) TTI.25 Interest and fees payable TTI.26 Aggregate liability (TTI.24+TTI.25) TTI.27 Taxes paid TTI.28 Amount payable (TTI.26-TTI.27) TTI.29 Refund Bank Account Details Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) Total number of savings and current bank accounts held by you at any time during the previous year (Excluding dormant accounts). Provide the details below. BA Bank Account Details BA.1 Name of the Bank BA.2 Name of the Branch BA.3 IFSC Code BA.4 Account number (the number should be 9 digits or more as per the CBS systems of the bank) BA.5 Savings/Current BA.6 Indicate the account in which you prefer to get your refund credited, if any In case of non-residents who are claiming income-tax refund and not having bank account in India, furnish the details of one foreign bank account for refund: NRBA Non-resident Bank Account Details NRBA.1 Name of the Bank NRBA.2 SWIFT code NRBA.3 Country of location NRBA.4 IBAN TXP Details of Tax Payments TXP.1 Type of payment Advance Tax and Self-Assessment Tax TXP.2 BSR Code TXP.3 Date of Deposit TXP.4 Serial number of challan TXP.5 Amount Tax Deducted/Collected at Source TXP.6 Whether TDS or TCS TXP.7 Nature of income on which TDS is deducted TXP.8 TDS credit relating to self/other person [spouse as per section 5A/ other person as per rule 37BA(2)] Self/Others TXP.9 TAN of the Deductor/Collector/PAN of Tenant/buyer TXP.10 Name of the Deductor/Collector/Tenant/buyer TXP.11 PAN of the other person (if TDS credit related to other person) TXP.12 Gross payment/receipt subjected to tax / income chargeable under salaries TXP.13 Year of the tax deduction/collection TXP.14 Total Tax deducted/collected TXP.15 TDS/TCS claimed this year TXP.16 Unclaimed TDS/TCS brought forward TXP.17 TDS of the current FY claimed in own hands TXP.18 TDS of the current FY claimed in the hands of other person referred to in TXP.11 TXP.19 Gross amount of corresponding receipt/withdrawals offered TXP.20 Head under which income is offered TXP.21 TDS/TCS credit being carried forward VERIFICATION I, son/ daughter of . , holding permanent account number ..solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year XXXX-YY. I further declare that I am making this return in my capacity as .. and I am also competent to make this return and verify it. I, 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 case where return is furnished u/s 92CD) Sign here Place Date Schedules (Only applicable schedules will be visible to the taxpayer depending upon the information furnished by the taxpayer, while filling basic information A.1 to E.40) Heads of Income S Income from Salary S.1 Name of the employer S.2 TAN of the employer S.3 Address of the employer S.4 Nature of employment Gross salary S.5 Salary other than S.6 and S.7 S.6 Perquisite chargeable under section 17(2) S.7 Profit in lieu of Salary chargeable under section 17(3) Retirement Benefit Accounts S.8 Income accrued and claimed as relief u/s 89A during the previous year S.9 Income received and taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year S.10 Income from retirement benefit account other than S.8 and S.9 S.11 Gross salary (S5+S6+S7+S8+S9+S10) S.12 Relief u/s 89A S.13 Salary from all employers (S11-S12) S.14 Allowances to the extent exempt u/s 10 S.15 Deductions u/s 16 S.16 Income from Salary (S13-S14-S15) S.17 Do you have tax deferred relatable to income of current or any preceding previous year, on perquisites referred in section 17(2)(vi) received from employer, being an eligible start up referred to in section 80IAC Yes/No HP Income from house property HP.1 Address of the property HP.2 Nature of property HP.3 Is the property co-owned? Yes/No HP.4 Your percentage share in the property HP.5 Gross rent received or receivable or lettable value (excluding pass through income) HP.6 Amount of rent which cannot be realized HP.7 Tax paid to local authorities HP.8 Total of HP.6 and HP.7 HP.9 Annual value (HP.5-HP.8) HP.10 Share of the taxpayer in annual value (HP.4 * HP.9) HP.11 30% of HP.10 HP.12 Interest payable on borrowed capital HP.13 Total deductions (HP.11+HP.12) HP.14 Arrear/unrealised rent received during the year less 30% HP.15 Income from house property other than pass through income (HP.10-HP.13+HP.14) HP.16 Do you have any pass-through income/loss? Yes/No HP.17 Amount of pass-through income/loss HP.18 Income from house property (HP.15+HP.17) COWN Details of co-owners COWN.1 Name of co-owner COWN.2 PAN COWN.3 Address of co-owner, if PAN is not available COWN.4 Aadhaar number, if applicable COWN.5 Percentage of share in the property TEN Details of tenant TEN.1 Name of the tenant TEN.2 PAN TEN.3 TAN (if TDS credit is claimed) TEN.4 Aadhaar, if applicable INT Interest payable on borrowed capital INT.1 Name of the lender INT.2 PAN of the lender INT.3 Address of the lender, if PAN is not available INT.4 Amount of capital borrowed INT.5 Balance of loan/ borrowing outstanding as on the last date of the previous year INT.6 Pre-occupation interest, if any claimed PTIHP Pass Through Income/loss from House property PTIHP.1 Name of the Investment fund/business trust/specified fund PTIHP.2 PAN of the Investment fund/business trust/specified fund PTIHP.3 Amount of pass-through income/loss MF Manufacturing account MF.1 Business code MF.2 Opening stock MF.3 Closing stock MF.4 Purchases (net of refunds, duty or tax, if any) MF.5 Direct expenses MF.6 Factory overheads MF.7 Cost of goods produced- transferred to Trading Account (MF.2-MF.3 + MF.4 + MF.5+MF.6) TR Trading account TR.1 Business code TR.2 Sales/ Gross receipts from business (excluding turnover from Intraday Trading) TR.3 Gross receipts from Profession TR.4 Duties, taxes and cess received or receivable TR.5 Total revenue from operations (TR.2+TR.3+TR.4) TR.6 Closing stock of finished goods TR.7 Opening stock of finished goods TR.8 Purchases (net of refunds, duty or tax, if any) TR.9 Direct expenses TR.10 Duties, taxes and cess paid or payable TR.11 Cost of goods produced- transferred from Manufacturing account TR.12 Gross profit from Business and Profession- Transferred to Profit and Loss account [(TR.5+TR.6) (TR.7 + TR.8 + TR.9 + TR.10+TR.11)] PL Profit and loss account PL.1 Business code PL.2 Gross profit transferred from Trading Account PL.3 Other income PL.4 Operating expenses PL.5 Personnel expenses PL.6 Insurance expenses PL.7 Commission PL.8 Royalty PL.9 Professional/consultancy fees/FTS PL.10 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) PL.11 Miscellaneous Expenses Bad debts PL.12 More than Rs. 1 lakh per debtor PL.13 Other than PL.12 PL.14 Total bad debts PL.15 Provision for bad and doubtful debts PL.16 Other provisions PL.17 Profit before interest, depreciation and taxes (PBIDT) [(PL.2+PL.3) - (PL.4+ PL.5+ PL.6+ PL.7+ PL.8+ PL.9+ PL.10+ P L.11 + PL.14+ PL.15+PL.16)] PL.18 Interest expenses PL.19 Depreciation and amortization PL.20 Net profit before taxes (PL.17- PL.18-PL.19) PL.21 Provision for current tax PL.22 Provision for Deferred Tax PL.23 Profit after tax (PL.20-PL.21-PL.22) PL.24 Balance brought forward from previous year PL.25 Amount available for appropriation (PL.23+PL.24) PL.26 Transferred to reserves and surplus PL.27 Appropriations PL.28 Balance carried to balance sheet (PL.25-PL.26-PL.27) PL.29 If it is Ind-AS, items that will not be classified to P L PL.30 If it is Ind-AS, items that be classified to P L PL.31 Total comprehensive income (PL.23+PL.29+PL.30) BSI Balance Sheet (for individual) Sources of Funds BSI.1 Proprietor s Capital BSI.2 Reserves and surplus BSI.3 Loan funds BSI.4 Deferred tax liability BSI.5 Advances BSI.6 Total sources of funds (BSI.1 +BSI.2 +BSI.3 +BSI.4 +BSI.5) Application of Funds Fixed assets BSI.7 Gross block BSI.8 Depreciation BSI.9 Net Block (BSI.7 BSI.8) BSI.10 Capital Work-in-progress BSI.11 Total (BSI.9 + BSI.10) BSI.12 Investments BSI.13 Current assets, loans and advances BSI.14 Current liabilities and provisions BSI.15 Other current assets BSI.16 Total application of funds (BSI.11+BSI.12 +BSI.13 -BSI.14 +BSI.15) BSC Balance Sheet (for companies) Equity and liabilities BSC.1 Shareholder s fund (aggregate of 2 and 3 of drop down) BSC.2 Reserves and surplus BSC.3 Money received against share warrants BSC.4 Share application money pending allotment Non-current liabilities BSC.5 Long term borrowing BSC.6 Deferred tax liability BSC.7 Other long-term liabilities BSC.8 Long term provisions Current liabilities BSC.9 Short term borrowing BSC.10 Trade payables BSC.11 Other current liabilities BSC.12 Short term provisions BSC.13 Total Equity and liabilities (Total of BSC.1 to BSC.12) Assets Non-current assets Fixed assets Tangible assets BSC.14 Gross block BSC.15 Depreciation BSC.16 Impairment losses BSC.17 Net block (BSC.14- BSC.15- BSC.16) Intangible assets BSC.18 Gross block BSC.19 Depreciation BSC.20 Impairment losses BSC.21 Net block (BSC.18- BSC.19- BSC.20) BSC.22 Capital work in progress BSC.23 Intangible assets under development BSC.24 Total fixed assets (BSC.17+ BSC.21+ BSC.22+ BSC.23) BSC.25 Non-current investment BSC.26 Deferred tax assets BSC.27 Long term loans and advances BSC.28 for the purpose of business or profession BSC.29 not for the purpose of business or profession BSC.30 given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSC.31 Other non-current assets BSC.32 which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSC.33 Others Current assets BSC.34 Current investment BSC.35 Inventories BSC.36 Trade receivables BSC.37 Cash and cash equivalents BSC.38 Short term loans and advances BSC.39 for the purpose of business or profession BSC.40 not for the purpose of business or profession BSC.41 given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSC.42 Other current assets BSC.43 Total assets (BSC.24+ BSC.25+ BSC.26+ BSC.27+ BSC.31+ BSC.34+ BSC.35+ BSC.36+ BSC.37+ BSC.38+ BSC.42) BSAS Balance Sheet (for companies) (Ind-AS) Equity and liabilities BSAS.1 Equity BSAS.2 Other equity Liabilities Non-current liabilities Financial liabilities BSAS.3 Borrowings BSAS.4 Trade Payables BSAS.5 Other financial liabilities (Other than those specified in II under provisions) Provisions BSAS.6 Provision for employees benefits BSAS.7 Others Other non-current liabilities BSAS.7 Advances BSAS.8 Others BSAS.9 Total non-current liabilities (Sum of BSAS.3 to BSAS.8) Current liabilities Financial liabilities BSAS.10 Borrowings BSAS.11 Trade Payables BSAS.12 Other financial liabilities Other current liabilities BSAS.13 Revenue received in advance BSAS.14 Other advances BSAS.15 Others Provisions BSAS.16 Provision for employees benefits BSAS.17 Others BSAS.18 Current liabilities (Net) BSAS.19 Total current liabilities (Sum of BSAS.10 to BSAS.18) BSAS.19 Total equities and liabilities (BSAS.1+ BSAS.2 + BSAS.9 + BSAS.19) Assets Non-current assets Property, plants and equipment BSAS.20 Gross block BSAS.21 Depreciation BSAS.22 Impairment losses BSAS.23 Net block (BSAS.20- BSAS.21- BSAS.22) BSAS.24 Capital work in progress Investment property BSAS.25 Gross block BSAS.26 Depreciation BSAS.27 Impairment losses BSAS.28 Net block (BSAS.25- BSAS.26- BSAS.27) Goodwill BSAS.29 Gross block BSAS.30 Impairment losses BSAS.31 Net block (BSAS.29- BSAS.30) Other Intangible asset BSAS.32 Gross block BSAS.33 Amortization BSAS.34 Impairment losses BSAS.35 Net block (BSAS.32- BSAS.33- BSAS.34) BSAS.36 Intangible assets under development Biological assets other than bearer plants BSAS.37 Gross block BSAS.38 Impairment losses BSAS.39 Net block (BSAS.37- BSAS.38) Financial assets BSAS.40 Investments BSAS.41 Trade receivables BSAS.42 Loans BSAS.43 For the purpose of business or profession BSAS.44 Not for the purpose of business or profession BSAS.45 Given to shareholder, being the beneficial owner of share, or to any concern or on behalf/benefit of such shareholder as per section 2(22)(e) of the Income-tax Act BSAS.46 Other financial assets BSAS.47 Deferred Tax Assets (Net) BSAS.48 Other non-current Assets BSAS.49 Non-current assets included in BSAS.48 above which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSAS.50 Others BSAS.51 Total non-current assets (BSAS.23+BSAS.24+BSAS.28+BSAS.31+BSAS.35+BSAS.36+BS AS.39+BSAS.40+BSAS.41+BSAS.42+BSAS.46+BSAS.47+BSAS. 48) Current assets BSAS.52 Inventories Financial assets BSAS.53 Investments BSAS.54 Trade receivables BSAS.55 Cash and cash equivalents BSAS.56 Bank balance other than BSAS.55 BSAS.57 Loans BSAS.58 for the purpose of business or profession BSAS.59 not for the purpose of business or profession BSAS.60 given to a shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSAS.61 Other financial assets BSAS.62 Total financial assets (BSAS.53+ BSAS.54 + BSAS.55+ BSAS.56+ BSAS.57+ BSAS.61) BSAS.63 Current tax assets (net) BSAS.64 Other current assets BSAS.65 Total current assets (BSAS.52+ BSAS.62+ BSAS.63+ BSAS.64) BSAS.66 Total assets (BSAS.51+ BSAS.65) BSO Balance Sheet (for other than individuals and companies) Sources of Funds BSO.1 Partners /members Capital BSO.2 Reserves and surplus BSO.3 Loan funds BSO.4 Deferred tax liability BSO.5 Advances BSO.6 Total sources of funds (Total of BSO.1 to BSO.5) Application of Funds Fixed assets BSO.7 Gross block BSO.8 Depreciation BSO.9 Net block (BSO.7 BSO.8) BSO.10 Capital Work-in-progress BSO.11 Total (BSO.9 + BSO.10) Investments BSO.12 Long term BSO.13 Short term Current assets, loans and advances Current assets BSO.14 Inventories BSO.15 Sundry Debtors BSO.16 Cash Bank balances BSO.17 Loans and advances BSO.18 For the purpose of business or profession BSO.19 Not for the purpose of business or profession Current liabilities and provisions BSO.20 Current liabilities BSO.21 Provisions BSO.22 Miscellaneous expenditure not written off or adjusted BSO.23 Deferred tax asset BSO.24 Debit balance in Profit Loss account/accumulated balance BSO.25 Total application of funds (BSO.11+BSO.12+BSO.13+BSO.14+BSO.15+BSO.16+BSO.17+BSO.20 +BSO.21+BSO.22+BSO.23+BSO.24) NA No accounts Case For assessees carrying on business NA.1 Business code NA.2 Amount of total sundry debtors on the last date of the AY NA.3 Amount of total sundry creditors on the last date of the AY NA.4 Amount of total stock-in-trade on the last date of the AY NA.5 Amount of cash balance on the last date of the AY Gross receipts of the business NA.6 Through account payee cheque or account payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date NA.7 Any other mode NA.8 Gross profit NA.9 Expenses NA.10 Net profit For assessees carrying on profession Gross receipts of the profession NA.11 Through account payee cheque or account payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date NA.12 Any other mode NA.13 Gross profit NA.14 Expenses NA.15 Net profit NA.16 Total profit (NA.10+NA.15) Turnover from speculative activities NA.17 Gross profit NA.18 Expenses, if any NA.19 Net profit from speculative activity NA.20 Total profit (NA.16+NA.19) BP Income from Business or Profession BP.1 Profit before tax as per PL.20/NA.20 Less: BP.2 Net profit or loss from speculative business BP.3 Net profit or loss from specified business u/s 35AD BP.4 Net profit from Virtual Digital Assets BP.5 Income/receipts credited to P L account considered under other heads of income BP.6 Profit from activities covered under rule 7/7A/7B(1)/7B(1A) and 8 BP.7 Income credited to P L account which is exempt BP.8 Total [BP.2+BP.3+ BP.4+BP.5+BP.6+BP.7] BP.9 Balance [BP.1-BP.8] Add: BP.10 Expenses debited to P L account considered under other heads of income etc. BP.11 Expenses debited to P L account which relate to exempt income BP.12 Expenses debited to P L account which relate to exempt income and disallowed u/s 14A BP.13 Adjusted profit or loss [BP.9+BP.10+BP.11+BP.12] BP.14 Depreciation and amortisation debited to P L account BP.15 Depreciation and amortisation allowable under Income-tax Act BP.16 Profit and loss after depreciation [BP.13+BP.14-BP.15] Amount debited to P L account to the extent disallowable under Income-tax Act due to non-fulfilment of conditions specified in relevant clause BP.17 Section 36 BP.18 Section 37 BP.19 Section 40 BP.20 Section 40A BP.21 Section 43B BP.22 Total disallowances from BP.17 to BP.21 BP.23 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 BP.24 Deemed income BP.25 Any other item of addition/disallowance under section 28 to 44DB BP.26 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 person is a partner) BP.27 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock BP.28 Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [Other than the amount entered in BP.25] BP.29 Total [BP.16+ BP.22 to BP.28] BP.30 Deduction allowable under section 32(1)(iii) BP.31 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account BP.32 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year BP.33 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year BP.34 Any other amount allowable as deduction BP.35 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock BP.36 Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) BP.37 Total o f BP.30 to BP.36 BP.38 Deemed profits and gains of business and profession under section 44AD/44ADA/44AE/44BB/44BBA/Chapter XII-G/First schedule to Income-tax Act BP.39 Income taxable under section 44D BP.40 Income taxable under section 44DA BP.41 Net profit from business or profession other than speculative and specified business [(BP.29 -BP.37)+BP.38+BP.39+BP.40] BP.42 Profit from activities covered under rule 7/7A/7B(1)/7B(1A) and 8 (tea/coffee/rubber etc) BP.43 Net profit from business or profession other than speculative and specified business after applying rule 7/7A/7B(1)/7B(1A) and 8, if applicable [BP.41+BP.42] BP.44 Income from speculative business BP.45 Income from specified Business/s 35AD BP.46 Income from Virtual Digital Assets BP.47 Income chargeable under the head Profit and Gains from Business or profession [BP.43+BP.44+BP.45+BP.46] BP.48 Balance income/loss from business or profession remaining after set off as per SLCY.5 SPEC Income from speculative Business SPEC.1 Net profit or loss from speculative business as per profit or loss account SPEC.2 Additions in accordance with section 28 to 44DB SPEC.3 Deductions in accordance with section 28 to 44DB SPEC.4 Income/loss from speculative business 35AD Income from specified Business/s 35AD 35AD.1 Net profit or loss from specified business as per profit or loss account 35AD.2 Additions in accordance with section 28 to 44DB 35AD.3 Deductions in accordance with section 28 to 44DB 35AD.4 Deduction in accordance with section 35AD(1) 35AD.5 Income from specified business [35AD.1+35AD.2-35AD.3-35AD.4] 35AD.6 Relevant clause of sub-section 5 of section 35AD which covers the specified business VDA Income from V irtual Digital Assets VDA.1 I ncome from the transfer of virtual digital assets VDA.2 Cost of acquisition VDA.3 Taxable income u/s 115BBH SLCY Intra head set off of business loss SLCY.1 Type of loss to be set off SLCY.2 Amount of loss SLCY.3 Type of income SLCY.4 Amount of income SLCY.5 Balance income from business or profession remaining after set off OI Other Information OI.1 Method of accounting employed in the previous year OI.2 Is there any change in method of accounting Yes/No OI.3 Method of valuation of closing stock employed in the previous year (optional in case of professionals) OI.4 Is there any change in the stock valuation method? Total number of employees employed by the company (mandatory in case company has recognized Provident Fund) OI.5 Deployed in India OI.6 Deployed outside India OI.7 Total Amounts not credited to the profit and loss account, being - OI.8 the items falling within the scope of section 28 OI.9 the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned OI.10 escalation claims accepted during the previous year OI.11 any other item of income OI.12 capital receipt, if any Amount of credit outstanding in the accounts in respect of OI.13 Union Excise Duty OI.14 Service tax OI.15 VAT/sales tax OI.16 Central Goods Service Tax (CGST) OI.17 State Goods Services Tax (SGST) OI.18 Integrated Goods Services Tax (IGST) OI.19 Union Territory Goods Services Tax (UTGST) OI.20 Any other tax OI.21 Total amount outstanding FR Foreign remittance FR.1 Gross amount of remittance received from India FR.2 Amount of receipts out of FR.1 taxable in India FR.3 Nature and amount of receipt mentioned at FR.2 which has been offered for taxation FR.4 Receipts out of FR.1 not taxable in India DEP Depreciation (other than assets on which full capital expenditure is allowable as deduction under any other section) DEP.1 Block of asset DEP.2 Written down value on the first day of previous year DEP.3 Additions for a period of 180 days or more in the previous year DEP.4 Consideration or other realizations during the year DEP.5 Additions for a period of less than 180 days in the previous year DEP.6 Consideration or other realizations during the year DEP.7 Amount of block of asset at the end of the previous year (DEP.2+DEP.3-DEP.4+DEP.5-DEP.6) DEP.8 WDV on which depreciation at half rate to be allowed (DEP.5-DEP.6) (enter zero if result is negative) DEP.9 WDV on which depreciation at full rate to be allowed (DEP7-DEP.8) DEP.10 Amount of Depreciation at full rate (Depreciation on DEP.9) DEP.11 Amount of Depreciation at half rate (Depreciation on DEP.8) DEP.12 Additional depreciation, if any, on DEP.3 DEP.13 Additional depreciation, if any, on DEP.5 DEP.14 Additional depreciation related to immediately preceding year on asset put to use for less than 180 days DEP.15 Total depreciation (DEP.10 to DEP.14) DEP.16 Depreciation disallowed under section 38(2) of the I.T. Act DEP.17 Net aggregate depreciation (DEP.15-DEP.16) DEP.18 Expenditure incurred in connection with transfer of asset/ assets DEP.19 Capital gains/ loss under section 50 (enter negative only, if block ceases to exist) (DEP.4+DEP.6-DEP.2-DEP.3-DEP.5-DEP.18) DEP.20 Written down value on the last day of previous year* (enter 0, if result is negative) (DEP.7-DEP.15) DCGD Deemed capital gain on sale of depreciable assets DCGD.1 Block of asset DCGD.2 Amount of deemed capital gain (DEP.19) DCGD.3 Total of deemed capital gain (total of DCG.2 for all blocks of asset) ESR Expenditure on scientific research etc (deduction u/s 35 or 35CCC or 35CCD) ESR.1 Expenditure of the nature referred to in section ESR.2 Amount, if any, debited to P L account ESR.3 Amount of allowable deduction ESR.4 Amount of deduction in excess of the amount debited to P L account ESR.5 Name of donee ESR.6 PAN of donee ESR.7 Address of donee ESR.8 Mode of donation ESR.9 Amount of donation ESR.10 Eligible amount of donation ESR.11 Aggregate of eligible amount of donation BADD Bad Debts of amount Rs. 1 lakh or more BADD.1 Name of the debtor BADD.2 Address of the debtor BADD.3 PAN of the debtor BADD.4 Amount of debt being claimed as bad debt ICDS Effect of Income Computation Disclosure Standards on profit ICDS.1 Accounting Policies ICDS.2 Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported) ICDS.3 Construction Contracts ICDS.4 Revenue Recognition ICDS.5 Tangible Fixed Assets ICDS.6 Changes in Foreign Exchange Rates ICDS.7 Government Grants ICDS.8 Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported) ICDS.9 Borrowing Costs ICDS.10 Provisions, Contingent Liabilities and Contingent Assets ICDS.11 Total effect of ICDS adjustments on profit (if positive) ICDS.12 Total effect of ICDS adjustments on profit (if negative) CG Income from capital gains CG.1 Whether the capital asset is short term or long term CG.2 Type of capital gain, other than pass through income CG.3 Nature of capital asset CG.4 Address, in case of immovable property CG.5 Date of purchase/acquisition CG.6 Date of sale/transfer CG.7 Full value of consideration received/receivable CG.8 Value of capital asset as per stamp valuation authority CG.9 Whether you would like to invoke sub-section (2) of section 50C of the Act Yes/No CG.10 Section under which fair market value is being computed (other than section 50C) and amount thereof CG.11 Full value of consideration for computing capital gains CG.12 Whether the asset has been acquired by the assessee before 01.04.2001 and fair market value thereof is being claimed under clause (b) of sub-section (2) of section 55 Yes/No CG.13 Whether the capital asset was acquired by the assessee on transfer which was claimed to be exempt u/s 47 Yes/No CG.14 Cost of acquisition without indexation CG.15 Cost of acquisition with indexation CG.16 Date of improvement CG.17 Cost of improvement without indexation CG.18 Cost of improvement with indexation CG.19 Expenditure wholly and exclusively in connection with transfer (excluding STT) CG.20 Reduction as per sub-section(iii) of section 48 of the Act, in applicable cases CG.21 Net worth of the undertaking or division, in case of slump sale CG.22 Section in which deduction is being claimed and amount of deduction CG.23 Whether STT has been paid? Yes/No CG.24 Capital Gain CG.25 Loss to be disallowed u/s 94(7) or 94(8) CG.26 Capital gain after adjustment of loss to be disallowed u/s 94(7) or 94(8) (CG.24+CG.25) CG.27 Aggregate of income from capital gains (aggregate of CG.26 for all the assets) CG.28 Amount and section under which deemed capital gain is taxable CG.29 Amount of deemed capital gain u/s 47A CG.30 Aggregate of deemed capital gains u/s 50 transfer of depreciable capital assets CG.31 whether you have pass-through income/loss? Yes/No CG.32 Amount of pass-through income/loss CG.33 Aggregate capital gain (CG.27+CG.28+CG.29+CG.30+CG.32) PTICG Pass Through Income (Capital Gains) PTICG.1 Name of the Investment fund/business trust/specified fund PTICG.2 PAN of the Investment fund/business trust/specified fund PTICG.3 Amount of pass through income/loss PTICG.4 Rate of tax COA01 Cost of Acquisition as on 01.04.2001 COA01.1 Cost of acquisition of the capital asset COA01.2 Basis and value fair market value of the capital asset as on 01.04.2001 COA01.2 COA01.3 Stamp value of the capital asset as on 01.04.2001 PRO Previous owner/ Transferor details PRO.1 Name of the previous owner/transferor from whom the capital asset was acquired PRO.2 PAN, if available PRO.3 Address, if PAN is not available PRO.4 Nature of transfer of capital asset by the previous owner/transferor from whom the capital asset was acquired PRO.4 PRO.5 Date of transfer CGAS Deemed capital gains (Capital Gains Account Scheme) CGAS.1 Whether the capital gain is short term? Yes/No CGAS.2 Previous year in which asset was transferred CGAS.3 Section under which deduction was claimed in that year CGAS.4 Year in which the new asset was acquired/constructed CGAS.5 Amount utilized out of the Capital gains account CGAS.6 Amount not utilized for new asset or remained unutilized in capital gains account, at the end of three years from CGAS.2 47A Deemed capital gains (Section 47A) 47A.1 Clause of section 47 under which the transfer was not covered u/s 45 47A.2 Year in which such transfer of capital asset took place 47A.3 Type of violation 47A.4 Amount of deemed capital gain CT Details of transferee CT.1 Serial number CT.2 Name CT.3 Permanent Account Number CT.4 Address of transferee, if PAN is not available CT.5 Aadhaar Number, if applicable CT.6 Percentage share in capital asset CT.7 Amount of interest in the capital asset 54 Deduction u/s 54 54.1 Date of transfer of the original asset 54.2 Cost of new residential house 54.3 Date of purchase/construction of new residential house 54.4 Amount deposited in Capital Gains Account Scheme before due date 54.5 Amount of deduction claimed 54B Deduction u/s 54B 54B.1 Date of transfer of the original asset 54B.2 Cost of new agricultural land 54B.3 Date of purchase of new agricultural land 54B.4 Amount deposited in Capital Gains Account Scheme before due date 54B.5 Amount of deduction claimed 54D Deduction u/s 54D 54D.1 Date of acquisition of the original asset 54D.2 Cost of purchase/construction of new land or building or industrial undertaking 54D.3 Date of purchase of new land or building 54D.4 Amount deposited in Capital Gains Account Scheme before due date 54D.5 Amount of deduction claimed 54EC Deduction u/s 54EC 54EC.1 Date of transfer of original asset 54EC.2 Amount invested in specified/notified bonds 54EC.3 Date of investment 54EC.4 Amount of deduction claimed 54F Deduction u/s 54F 54F.1 Date of transfer of the original asset 54F.2 Cost of f new residential house 54F.3 Date of purchase of new f new residential house 54F.4 Amount deposited in Capital Gains Account Scheme before due date 54F.5 Amount of deduction claimed 54G Deduction u/s 54G 54G.1 Date of transfer of original asset 54G.2 Cost and expenses incurred for purchase and construction of new asset 54G.3 Date of purchase/construction of new asset in an area other than urban area 54G.4 Amount deposited in Capital Gain Account before due date 54G.5 Amount of deduction claimed 54GA Deduction u/s 54GA 54GA.1 Date of transfer of original asset from urban area 54GA.2 Cost and expenses incurred for purchase or construction of new asset 54GA.3 Date of purchase/construction of new asset in SEZ 54GA.4 Amount deposited in capital Gain Account before due date 54GA.5 Amount of deduction claimed 54GB Deduction u/s 54GB 54GB.1 Date of transfer of the original residential property 54GB.2 PAN of the eligible company 54GB.3 Amount utilised for subscription of equity shares of eligible company 54GB.4 Date of subscription of shares 54GB.5 Cost of new plant and machinery purchased by the eligible company 54GB.6 Date of purchase of plant and machinery 54GB.7 Amount deposited in Capital Gains Accounts Scheme before due date 54GB.8 Amount of deduction claimed 115F Deduction u/s 115F (For NRIs) 115F.1 Date of transfer of original foreign exchange asset 115F.2 Amount invested in new specified asset or savings certificate 115F.3 Date of investment 115F.4 Amount of deduction claimed 111A Sale of equity share or unit on which STT is paid (Short term) 111A.1 Name of the Share/ Unit Acquired 111A.2 ISIN Code 111A.3 No. of Shares/ Units 111A.4 Sale-price per Share/ Unit 111A.5 Full Value of Consideration 111A.6 Cost of acquisition 111A.7 Expenditure wholly and exclusively in connection with transfer 111A.8 Total deductions (111A.6+111A.7) 111A.9 Balance (111A.5-111A.8) 112A Sale of equity share or unit on which STT is paid (Long term) 112A.1 Name of the Share/ Unit Acquired 112A.2 ISIN Code 112A.3 No. of Shares/ Units 112A.4 Sale-price per Share/ Unit 112A.5 Full Value of Consideration (112A.3*112A.4) 112A.6 Cost of acquisition 112A.7 Fair Market Value per share/unit as on 31st January, 2018 112A.8 Total Fair Market Value of capital asset as per section 55(2)(ac) (112A.3*112A.7) 112A.9 If the long term capital asset was acquired before 01.02.2018, lower of 112A.5 and 112A.8 112A.10 Cost of acquisition as per section 55(2)(ac) (higher of 112A.6 and 112A.9) 112A.11 Expenditure wholly and exclusively in connection with transfer 112A.12 Total deductions (112A.10+112A.11) 112A.13 Balance (112A.5-112A.12) 115AD Sale by non-resident, of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid u/s 112A 115AD.1 Name of the Share/ Unit Acquired 115AD.2 ISIN Code 115AD.3 No. of Shares/ Units sold 115AD.4 Sale-price per Share/ Unit 115AD.5 Full Value of Consideration (115AD.3*115AD.4) 115AD.6 Cost of acquisition 115AD.7 Fair Market Value per share/unit as on 31st January, 2018 115AD.8 Total Fair Market Value of capital asset as per section 55(2)(ac) (115AD.3*115AD.7) 115AD.9 If the long term capital asset was acquired before 01.02.2018, lower of 115AD.5 or 115AD.8 115AD.10 Cost of acquisition without indexation (higher of 115AD.6 and 115AD.9) 115AD.11 Expenditure wholly and exclusively in connection with transfer 115AD.12 Total deductions (115AD.10+115AD.11) 115AD.13 Balance (115AD.5-115AD.12) SCLCY Intra head set off of capital loss SCLCY.1 Type of loss to be set off SCLCY.2 Amount of loss SCLCY.3 Type of Capital Gain SCLCY.4 Amount of Capital Gain SCLCY.5 Total capital loss set off SCLCY.6 Current year s capital gains remaining after set off ARCG Information about accrual/receipt of income from other sources ARCG.1 Type/date of income from capital gains ARCG.2 Amount of income up to 15 th June ARCG.3 Amount of income from 16 th June to 15 th September ARCG.4 Amount of income from 16 th September to 15 th December ARCG.5 Amount of income from 16 th December to 15 th March ARCG.6 Amount of income from 16 th March to 31 st March OS Income from other source OS.1 Nature and amount of income chargeable at normal rates, excluding pass through income and income chargeable at special rates OS.2 Nature and amount of deduction/expense u/s 57 OS.3 Nature and amount not deductible u/s 58 OS.4 Profits chargeable to tax u/s 59 OS.5 Relief claimed u/s 89A OS.6 Net income from other sources, other than OS.7, OS.9 and OS.11 (OS.1- OS.2+OS.3+OS.4- OS.5) OS.7 Nature and amount of income chargeable at special rates OS.8 Do you have any pass through income/loss? Yes/No OS.9 Amount of pass through income/loss OS.10 Do you have income from owning and maintaining race horses Yes/No OS.11 Income from the activity of owning and maintaining race horses OS.12 Information about accrual/receipt of income from Other Sources OS.13 Income from other sources (OS.6 + OS.7+OS.9+OS.11) DTOS Income from other sources under DTAA/DTAC DTOS.1 Country name DTOS.2 Country code DTOS.3 Article of DTAA/DTAC DTOS.4 Amount of income taxable in India at the rates provided under DTAA/DTAC DTOS.5 Rate of tax as per DTAA DTOS.6 Whether TRC obtained Yes/No DTOS.7 Date of issue of TRC PTIOS Pass Through Income (Other Sources) PTIOS.1 Name of the Investment fund/business trust/specified fund PTIOS.2 PAN of the Investment fund/business trust/specified fund PTIOS.3 Amount of pass through income/loss PTIOS.4 Rate at which such income is taxable PTIOS.5 Whether this income is taxable at the rates provided under DTAA Yes/No RH Income from Race Horses RH.1 Receipts from the activity of owning and maintain race horses RH.2 Deduction u/s 57 in relation to RH.1 RH.3 Amount not deductible u/s 58 RH.4 Profit chargeable to tax u/s 59 RH.5 Income from the activity of owning and maintain race horses [RH.1- RH.2+RH.3+RH.4] AROS Information about accrual/receipt of income from other sources AROS.1 Type of income from other sources AROS.2 Amount of income up to 15 th June AROS.3 Amount of income from 16 th June to 15 th September AROS.4 Amount of income from 16 th September to 15 th December AROS.5 Amount of income from 16 th December to 15 th March AROS.6 Amount of income from 16 th March to 31 st March Presumptive Income PRES Presumptive Income or Chapter XII-G or First Schedule PRES.1 Section/Schedule under which income is taxable PRES.1 PRES.2 Amount of income PIR Presumptive Income [section 44AD] PIR.1 Name of business PIR.2 Business code PIR.3 Description of business Gross turnover/gross receipts of the business PIR.4 Through account payee cheque or account payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date PIR.5 Any other mode PIR.6 6% of PIR.4 or a sum higher than (6% of PIR.4) claimed to have been earned PIR.7 8% of PIR.5 or a sum higher than (8% of PIR.5) claimed to have been earned PIR.8 Presumptive income u/s 44AD (PIR.6+PIR.7) PIP Presumptive Income [section 44ADA] PIP.1 Name of Profession PIP.2 Business code PIP.3 Description of Profession PIP.4 Gross receipts PIP.5 Presumptive income u/s 44ADA [50% of PIP.4 or a sum higher than (50% of PIP.4) claimed to have been earned] PIT Presumptive Income [section 44AE] PIT.1 Name of business PIT.2 Business code PIT.3 Description of business PIT.4 Registration number of goods carriage PIT.5 Ownership type PIT.6 Capacity of goods carriage (in MT) PIT.7 Number of months for which goods carriage was owned/leased/hired by the assessee PIT.8 Presumptive income u/s 44AE (computed @ Rs 1000 per tonne per month in case tonnage exceeds 12MT ,or else @Rs 7500per month)or the amount claimed to have been actually earned, whichever is higher PIT.9 Total presumptive income from all the goods carriage PIT.10 Salary and interest paid to the partners PIT.11 Total presumptive income from goods carriage u/s 44AE (Total of PIT.9- PIT.10) PISB Presumptive Income [section 44B] PISB.1 Name of business PISB.2 Business code PISB.3 Description of business PISB.4 Gross receipts as per 44B(2) PISB.5 Presumptive income (7.5% of PISB.4) PIM Presumptive Income [section 44BB] PIM.1 Name of business PIM.2 Business code PIM.3 Description of business PIM.4 Gross receipts as per 44BB(2) PIM.5 Presumptive income (10% of PIM.4) PIA Presumptive Income [section 44BBA] PIA.1 Name of business PIA.2 Business code PIA.3 Description of business PIA.4 Gross receipts as per 44BBA(2) PIA.5 Presumptive income (5% of PIA.4) TPP Presumptive Income [section 44BBB] TPP.1 Name of business TPP.2 Business code TPP.3 Description of business TPP.4 Gross receipts as per 44BBB TPP.5 Income taxable u/s 44BBB (10% of TPP.4) XIIG Tonnage Tax (Chapter XII-G) XIIG.1 Name of the ship XIIG.2 Flag XIIG.3 Whether it is a qualifying ship Yes/No XIIG.4 Date of filing Form 65 exercising the option for tonnage tax XIIG.5 Number of days during the previous year for which the qualifying ship is operated XIIG.6 Net tonnage XIIG.7 Amount of daily tonnage income XIIG.8 Total tonnage income INS Life Insurance Business [First Schedule of the Income-tax Act] INS.1 Business code INS.2 Surplus as per Part-A of the First Schedule INS.3 Adjustment as per Part-A of the First Schedule INS.4 Income taxable PBP Particulars of business of persons with income u/s 44AD, 44ADA, 44AE PBP.1 Partners/ Members own capital PBP.2 Secured loans PBP.3 Unsecured loans PBP.4 Advances PBP.5 Sundry creditors PBP.6 Other liabilities PBP.7 Total capital and liabilities (PBP.1 to PBP6) PBP.8 Fixed assets PBP.9 Inventories PBP.10 Sundry debtors PBP.11 Balance with banks PBP.12 Cash-in-hand PBP.13 Loans and advances PBP.14 Other assets PBP.15 Total assets (PBP8 to PBP14)) SI Special Income Amount of Income (Rs) Tax thereon (Rs) SI.1 111A (STCG on shares/equity-oriented fund/Business Trust on which STT paid) @15% SI.2 112 (1)(a)/(b)/(d) (LTCG for resident individual/HUF/domestic company) @20% SI.3 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) @10% SI.4 112(1)(c)(ii) (LTCG for non-resident on unlisted securities except in (3) above) @20% SI.5 112 proviso (LTCG on listed securities/ units without indexation) @10% SI.6 112A (LTCG on shares/equity-oriented fund/Business Trust on which STT paid) @10% SI.7 115A(1)(a)(i) (dividend earned by non-resident) @20% SI.8 115A(1)(a)(ii) (interest earned by non-resident) @20% SI.9 115A(1)(a)(iia) (interest earned by non-resident from an infrastructure debt fund)@5% SI.10 115A(1)(a)(iiaa) (interest earned by a non-resident on monies borrowed in foreign currency by an Indian company) @4% SI.11 115A(1)(a)(iiab) (interest earned by a non-resident on certain bonds and Government securities) @5% SI.12 115A(1)(a)(iiac) (interest earned by a non-resident unit holder from a venture capital fund) @5% SI.13 115A(1)(a)(iiac) (interest earned by a non-resident unit holder from a venture capital company) @10% SI.14 115A(1)(a)(iii) (income earned by a non-resident on units of MF or UTI) @20% SI.15 115A(1)(b) (royalty or FTS earned by non-resident from source in India) @10% SI.16 115AB(1)(a) [income of an Offshore Fund on units purchased in foreign currency] @10% SI.17 115AB(1)(b) [income of an Offshore Fund as LTCG on transfer of units purchased in foreign currency] @10% SI.18 115AC (interest earned by non-resident on bonds purchased in foreign currency) @10% SI.19 115AC (dividend earned by non-resident on GDRs) @10% SI.20 115AC (LTCG on non-resident on bonds/GDR) @10% SI.21 115ACA (dividend/LTCG of resident individual on GDRs) @10% SI.22 115AD(1)(a) (income received by a specified fund on securities) other than SI.23 @10% SI.23 115AD(1)(a) (income received by a FII on securities) other than SI.23 @20% SI.24 115AD(1)(a) (interest earned on securities by specified fund/FII) @5% SI.25 115AD(1)(b) (income received by a specified fund/FII as STCG from securities) @30% SI.26 115AD(1)(b) (income received by a specified fund/FII as LTCG from securities) @10% SI.27 115B (Profits and Gains from Life Insurance Business) @12.5% SI.28 115BB (Winnings from lotteries, puzzles, races, games etc.) @30% SI.29 115BBA [income of a non-resident sportsman, sports association or institution or entertainer from a source in India relating to game/sport/performance] @20% SI.30 115BBF [royalty from a patent developed and registered in India] @10% SI.31 115BBG [income from transfer of carbon credits] @10% SI.35 115BBH [income from virtual digital assets] @30% SI.36 115E (LTCG for non-resident Indian on specified asset) @10% SI.37 111- Accumulated balance of recognised provident fund for previous years SI.38 115E LTCG for NRIs on specified asset @10% SI.39 115BBE Income under sections 68, 69, 69A, 69B, 69C or 69D @ 60% SI.40 Pass through income in the nature of STCG @ 15% SI.41 Pass through income in the nature of STCG @ 30% SI.42 Pass through income in the nature of LTCG @ 10% u/s 112A SI.43 Pass through income in the nature of LTCG @ 10%, other than u/s 112A SI.44 Pass through income in the nature of LTCG @ 20% SI.45 Pass through income from other source chargeable at special rates SI.46 Any other income chargeable at special rate SI.47 115BBH tax on income from virtual digital assets @30% SI.48 Income on which tax is chargeable at the rates provided in DTAA/DTAC SI.49 Total of special income Clubbing of Income SPI Income of specified persons under chapter V SPI.1 Name of person whose income is clubbed SPI.2 PAN SPI.3 Aadhaar Number, if applicable SPI.4 Relationship with the taxpayer SPI.5 Amount of income to be included SPI.6 Head of income in which to be included Current year s loss/ Carried forward losses CYLA Details of income after set off of Current Year Losses CYLA.1 Nature and amount of loss to be set off CYLA.2 Nature and amount of income of the current year CYLA.3 Current year income/loss remaining after set off BFLA Details of income after set off of Brought forward Losses of earlier years BFLA.1 Nature and amount of income (after set off of current year loss) of the current year BFLA.2 Nature and amount of brought forward loss to be set off BFLA.3 Amount of brought forward depreciation to be set off BFLA.4 Amount of brought forward allowance under section 35(4) to be set off BFLA.5 Brought forward loss to be carried forward BFLA.6 Current year income remaining after set off, if any CFL Losses to be Carried Forward to future years CFL.1 Nature and amount of loss to be carried forward (CYLA.3+BFLA.5) CFL.2 Amount as adjusted on account of opting for taxation u/s 115BAA/115BAC/115BAD (where the taxpayer opts for option u/s 115BAA/115BAC/115BAD) CFL.3 Brought forward business loss available for set off (where the taxpayer opts for option u/s 115BAA/115BAC/115BAD) (CFL.1-CFL.2) CFL.4 Assessment year of the loss CFL.5 Date of filing the Return of Income during which the loss was carried forward CFL.6 Total of earlier year s loss CFL.7 Amount of loss set off against current year s income as per schedule BFLA CFL.8 Current year s loss CFL.9 Current year s loss distributed among unit holders (applicable for investment fund only) CFL.10 Current year s loss to be carried forward (CFL.8-CFL.9) CFL.11 Total losses to be carried forward to future years UD Unabsorbed depreciation and allowance u/s 35(4) Depreciation UD.1 Assessment year UD.2 Amount of unabsorbed depreciation brought forward UD.3 Amount as adjusted on account of opting for taxation u/s 115BAA/115BAC/115BAD UD.4 Amount of depreciation set off against the current year s income (UD.2-UD.3) UD.5 Total unabsorbed depreciation UD.6 Balance carried forward to next year Allowance u/s 35(4) UD.7 Amount of unabsorbed Allowance brought forward UD.8 Amount of Allowance set off against the current year s income UD.9 Total allowance UD.10 Balance carried forward to next year Exemptions EI Exempt Income/Income not chargeable to tax as per DTAA EI.1 Provision under which income is claimed to be exempt EI.2 Amount of exemption under such section EI.3 Total exempt income AGR Agricultural Income [Section 10(1)] Agricultural income (Other than income to be excluded under rule 7A/7B or 8 of Income-tax Rules) AGR.1 Type of agricultural income AGR.2 Address of the land AGR.3 Size of land AGR.4 Address of the building AGR.5 Ownership of land AGR.6 Mode of irrigation AGR.7 Agricultural receipts AGR.8 Expenditure incurred on agriculture AGR.9 Net agricultural income for the year (AGR.7- AGR.8) AGR.10 Aggregate agricultural income Agricultural income under rule 7, 7A, 7B, 7B and 8 of Incometax Rules AGR.11 Rule under which income is to be computed AGR.12 Income derived from sale of such article AGR.13 Allowances AGR.14 Income which is not includible in the total income AGR.15 Net agricultural income for the year (AGR.10+ AGR.14) HUF Income of member of HUF [Section 10(2)] HUF .1 Name of the HUF HUF .2 PAN of the HUF HUF .3 Sum received as member of HUF during the previous year PFR Income of partner of a firm [Section 10(2A)] PFR .1 PAN of the firm PFR .2 Name of the firm PFR .3 Date of becoming partner PFR.4 Share in the total income of the firm PMS Portfolio management [Section 10(4G)] PMS.1 Name of the portfolio manager Yes/No PMS.2 Address of portfolio manager PMS.3 PAN of portfolio manager PMS.4 Name of the overseas banking unit with which the account is maintained PMS.5 Address of the overseas banking unit PMS.6 Bank account number PMS.7 Amount of income received from such account PMS.8 Aggregate of income received from all the accounts LIP Insurance [Section 10(10D)] LIP.1 Policy number for which any sum has been received during the previous year LIP.2 Name of the Life insurance company LIP.3 Sum received during the previous year, including the amount allocated by way of bonus on such policy LIP.5 Annual premium of the policy LIP.6 Date of commencement of policy LIP.7 Whether the premium payable for all the unit linked insurance policies issued on or after 01.02.2021 exceeds Rs 2.5 lakhs, in any of the previous year(s), during the term of any of such policies Yes/No LA Local Authority [Section 10(20)] LA.1 Type of local authority LA.2 Head of income which is exempt LA.3 Amount of income PTIF Pass Through Income (for fund) PTIF.1 Nature of income PTIF.2 Amount of income PTIU Pass Through Income (for unit holder) PTIU.1 Nature of income PTIU.2 Name of the Investment fund/business trust/specified fund PTIU.3 PAN of the Investment fund/business trust/specified fund PTIU.4 Exempt income BB Schedule BB - Section 10(34A) BB.1 Name of the company which bought back the shares BB.2 Date of receipt of any consideration from the company BB.3 Amount of consideration received from the company BB.4 Date of acquisition BB.5 Cost of acquisition BB.6 Number of shares ISE International sporting event [Section 10(39)] ISE.1 Date of notification ISE.2 Number of notifications issued by the Central Government u/s 10(39) ISE.3 Name of sporting event ISE.4 Type of specified income arising from the international sporting event as notified in the official gazette ISE.5 Amount of specified income arising from the international sporting event as notified in the official gazette DTAA Income under DTAA/DTAC DTAA.1 Country code DTAA.2 Country name DTAA.3 Article of DTAA/DTAC DTAA.4 Amount of income not taxable in India due to the provisions of DTAA/DTAC DTAA.5 Whether TRC obtained Yes/No DTAA.6 Date of issue of TRC VIA Chapter VI-A VIA.1 Section under which deduction is being claimed VIA.2 Amount of deduction VIA.3 Aggregate amount of deduction under chapter VI-A 80D Section 80D 80D.1 Is the deduction being claimed for self and family or parents? 80D.2 Is the person for whom deduction is being claimed a senior citizen? Yes/ No 80D.3 Type of payment made 80D.4 Amount of payment 80D.5 Total amount eligible for deduction under section 80D 80G Section 80G 80G.1 Name of donee 80G.2 PAN of donee 80G.3 Type of eligibility u/s 80G 80G.4 Mode of donation 80G.5 Amount of donation 80G.6 Eligible amount of donation 80GGA Section 80GGA 80GGA.1 Name of donee 80GGA.2 PAN of donee 80GGA.3 Address of the donee 80GGA.4 Relevant clause of section 80GGA 80GGA.5 Mode of donation 80GGA.6 Amount of donation 80GGA.7 Eligible amount of donation 80GGB Section 80GGB 80GGB.1 Name of donee 80GGB.2 PAN of donee 80GGB.3 Address of the donee 80GGB.4 Mode of donation 80GGB.5 Amount of donation 80GGB.6 Eligible amount of donation 80GGC Section 80GGC 80GGC.1 Name of donee 80GGC.2 PAN of donee 80GGC.3 Address of the donee 80GGC.4 Mode of donation 80GGC.5 Amount of donation 80GGC.6 Eligible amount of donation 80IA Section 80IA 80IA.1 Section under which the deduction is being claimed 80IA.2 Address of undertaking(s) 80IA.3 Amount of deduction 80IA.4 Aggregate amount of deduction 80IA.5 First assessment year in which deduction was claimed 80IAB Section 80IAB 80IAB.1 Date of approval by Board of Approval (BOA) 80IAB.2 First assessment year in which deduction was claimed 80IAB.3 Date of development of SEZ 80IAB.4 Amount of deduction 80IB Section 80IB 80IB.1 Section under which the deduction is being claimed 80IB.2 Address of undertaking(s) 80IB.3 Amount of deduction 80IB.4 Aggregate amount of deduction 80IB.5 First assessment year in which deduction was claimed 80IC Section 80IC/IE 80IC.1 Location of undertaking 80IC.2 Address of undertaking(s) 80IC.3 Amount of deduction 80IC.4 Aggregate amount of deduction 80IC.5 First assessment year in which deduction was claimed 80JJAA Section 80JJAA 80JJAA.1 Number of additional employees during the previous year 80JJAA.2 Number of additional employees during two prior previous years, if applicable 80JJAA.3 Additional employees cost with reference to 80JJAA.1 and 80JJAA.2 80JJAA.4 Deduction claimed u/s 80JJAA (30% of 80JJAA.3) 80LA Section 80LA 80LA.1 Sub-section in which deduction is claimed 80LA.2 Type of entity 80LA.3 Type of income of the unit 80LA.4 Year in which permission or registration under the SEBI Act, 1992 or permission or registration under IFSCA Act, 2019 was obtained 80LA.5 Registration details of the unit with IFSC/SEBI 80LA.6 First AY during which deduction is claimed 80LA.7 Amount of deduction claimed during the previous year 80M Deduction in respect of inter-corporate deposits (Section 80M) 80M.1 Status of entity from which dividend has been received 80M.2 Name of entity 80M.3 Address of entity 80M.4 PAN/ Taxpayer Identification Number of entity 80M.5 Amount of dividend received 80M.6 Aggregate dividend received from all entities 80M.7 Amount of dividend distributed by due date as referred to in section 80M 80M.8 Whether any part of 80M.7 has been allowed as deduction u/s 80M in any previous year Yes/NO 80M.9 If yes, amount allowed as deduction u/s 80M in any previous year 80M.10 Amount eligible for deduction (80M.6-80M.7-80M.9) 80P Section 80P 80P.1 Clause under which deduction is being claimed and amount 80P.2 Total deduction u/s 80P 10AA Deduction in respect of units located in SEZ (Section 10AA) 10AA.1 Address of undertaking eligible u/s 10AA 10AA.2 Assessment year in which the unit begins to manufacture/produce/provide services 10AA.3 Amount of deduction 10AA.4 Total deduction u/s 10AA 10AA.5 First assessment year in which deduction was claimed Books of account and audit BOA Books of account BOA.1 Books of account maintained BOA.2 Nature of profession BOA.4 Trade name of the business, if any PRC Payments and Receipts in Cash PRC.1 Total sales, turnover or gross receipts from business PRC.2 Gross receipts from the profession PRC.3 Aggregate of all amounts received including amounts received for sales, turnover or gross receipts during the previous year, in cash PRC.4 Aggregate of all amounts received including amounts received for sales, turnover or gross receipts during the previous year PRC.5 Aggregate of all payments made including amounts incurred for expenditure during the previous year, in cash PRC.6 Aggregate of all payments made including amounts incurred for expenditure during the previous year AUD Auditor details AUD.3 Name of the auditor signing the audit report AUD.4 Membership No. of the auditor AUD.5 Name of the auditor (Proprietorship/firm) AUD.6 Proprietorship/firm registration number AUD.7 Permanent Account Number AUD.8 Aadhaar No of the proprietor AUD.2 Date of furnishing the audit report AUD.2A Date of signing of audit report AUD.2B UDIN TP Transfer Pricing TP.1 Date of furnishing the report u/s 92E TP.2 UDIN TP.3 Name of the associated enterprise TP.4 PAN of the Associated enterprise, if available TP.5 Aggregate value of international transactions as per books of account TP.6 Aggregate value of specified domestic transaction(s) as per books of account OA Other Audit OA.1 Act under which audit is required OA.2 Section of the Act OA.3 Date of audit OA.4 UDIN OIA Other Income Tax Audit OIA.1 Section under which the other Audit Report is required OIA.2 Has the audit report mentioned in OIA.1 been submitted for the relevant AY? Yes/ No OIA.3 If yes, please mention the date of submission of such audit report and the acknowledgement number. OIA.4 UDIN Ownership/Directorship etc DIR Directorship details DIR.1 Name of the company DIR.2 Type of company DIR.3 Permanent Account Number DIR.4 Director Identification Number IF Investment in Firm/unincorporated entities IF.1 Name of the firm/unincorporated entity IF.2 Permanent Account Number of the firm/unincorporated entity IF.3 Type of firm/unincorporated entity IF.4 Whether the firm/unincorporated entity is liable for audit? Yes/No IF.5 Whether section 92E is applicable to firm/unincorporated entity? IF.6 Percentage Share in the profit of the firm/unincorporated entity IF.7 Amount of share in the profit IF.8 Capital balance on 31st March in the firm/unincorporated entity MAB Income of member of AOP/BOI [Section 86 rws 67A] MAB.1 Name of the AOP/BOI MAB.2 PAN of the AOP/BOI MAB.3 Date of becoming member MAB.4 Share from taxable income of the AOP/BOI MAB.5 Amount of income on which no tax is payable u/s 86 read with section 67A US Unlisted shares held by taxpayer US.1 Name of the company US.2 Permanent Account Number of the company, if available Opening balance of the shares: US.3 Number of shares US.4 Cost of Acquisition Shares acquired during the year US.5 Number of shares US.6 Date of subscription/purchase US.7 Face value per share US.8 Issue price per share (in case of fresh issue) US.9 Purchase price per share (in case of purchase from existing shareholders) Shares transferred during the year US.10 Number of shares US.11 Sale consideration closing balance of the shares: US.12 Number of shares US.13 Cost of Acquisition Non-residents related details NRI Non-resident Individuals NRI.1 Jurisdiction(s) of residence (country code) NRI.2 Taxpayer Identification Number(s) NRI.3 Are you a citizen of India Yes/No NRI.4 Are you a person of Indian origin Yes/No NRI.5 Total period of stay in India during the previous year (in days) NRI.6 Total period of stay in India during the 4 preceding years (in days) NRC Non-resident Entity (other than Individual) NRC.1 Jurisdiction(s) of residence (country code) NRC.2 Taxpayer Identification Number(s) PE Business connection/Permanent Establishment (PE) PE.1 Nature of business connection PE.2 Address of business connection/PE PE.3 Type of PE PE.4 Do you have significant economic presence in India Yes/No PE.5 Aggregate of the payments arising from transaction or transactions during the previous year as referred to in Explanation 2A(a) of section 9(1)(i) PE.6 Number of users in India as referred to in Explanation 2A(b) of section 9(1)(i) Special category of taxpayers RA Representative Assessee RA.1 Name of the representative assessee RA.2 Capacity of the representative assessee OL Receipt and payment account of company under liquidation OL.1 Opening balance OL.2 Receipts OL.3 Total opening balance and receipts (OL1+OL.2) OL.4 Payments OL.5 Closing balance OL.6 Total of closing balance and payments (OL.4+OL.5) PT For persons referred to in Section 160 (1)(iii)/(iv) PT.1 Whether shares of the beneficiary are determinate or known? Yes/No PT.2 Whether the person referred in section 160(1)(iv) has business income? Yes/No PT.3 Whether the person referred in section 160(1)(iv) is declared by a will and/or is exclusively for the benefit of any dependent relative of the settlor and/or is the only trust declared by the settlor? Yes/No PT.4 Whether all the beneficiaries have income below basic exemption limit? Yes/No PT.5 Whether the relevant income or any part thereof is receivable under a trust declared by any person by will and such trust is the only trust so declared by him? Yes/No PT.6 Whether the trust is a non-testamentary trust created before 01/03/1970 for the exclusive benefit of relatives/ member of HUF of the settlor mainly dependent on him/family? Yes/No PT.7 Whether the trust is created on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on business or profession exclusive for employees in such business or profession Yes/No IFSC International Financial Services Centre IFSC.1 Nature of IFSC unit IFSC.2 Date of approval for setting up unit in IFSC IFSC.3 Approval number SU Startup SU.1 Whether the Startup is a registered Startup under DPIIT ? Yes/No SU.2 Startup recognition number allotted by DPIIT SU.3 Are you a Startup which has filed declaration in Form 2 under para 5 of DPIIT Notification dated 19 th Feb 2019 Yes/No SU.4 If yes, date of issue of Form 2 SU.5 Are you a Startup which has filed declaration in Form 1 under DPIIT Notification dated 19 th Feb 2019 and is eligible for deduction u/s 80IAC Yes/No SU.6 IMB Certificate number SU.7 Date of incorporation (for 10 years block) SU.8 Initial year of deduction u/s 80IAC (for 3 years block) SH1 Shareholding of Unlisted Company Details of shareholding at the end of the previous year SH1.1 Name of the shareholder SH1.2 Residential status in India SH1.3 Type of share SH1.4 PAN SH1.5 Aadhaar Number SH1.6 Date of allotment SH1.7 Number of shares held SH1.8 Face value per share SH1.9 Issue Price per share SH1.10 Amount received Details of equity share application money pending allotment at the end of the previous year SH1.11 Name of the applicant SH1.12 Residential status in India SH1.13 Type of share SH1.14 PAN SH1.15 Aadhaar Number SH1.16 Date of application SH1.17 Number of shares applied for SH1.18 Application money received SH1.19 Face value per share SH1.20 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 SH1.21 Name of the shareholder SH1.22 Residential status in India SH1.23 Type of share SH1.24 PAN SH1.25 Aadhaar Number SH1.26 Number of shares held SH1.27 Face value per share SH1.28 Issue Price per share SH1.29 Amount received SH1.30 Date of allotment SH1.31 Date on which ceased to be a shareholder SH1.32 Mode of cessation SH1.33 In case of transfer/sale, PAN of the new shareholder SH2 Shareholding of Start-Ups (If you are a start-up which has filed declaration in Form- 2 under para 5 of DPIIT notification dated 19.02.2019) Details of shareholding at the end of the previous year SH2.1 Name of the shareholder SH2.2 Category of shareholder SH2.3 Type of share SH2.4 PAN SH2.5 Aadhaar Number SH2.6 Date of allotment SH2.7 Number of shares held SH2.8 Face value per share SH2.9 Issue Price per share SH2.10 Paid up value per share SH2.11 Share premium Details of share application money pending allotment as at the end of the previous year SH2.12 Name of the applicant SH2.13 Category of shareholder SH2.14 Type of share SH2.15 PAN SH2.16 Aadhaar Number SH2.17 Date of application SH2.18 Number of shares applied for SH2.19 Face value per share SH2.20 Proposed issue price per share SH2.21 Share application money SH2.22 Share application premium Details of shareholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year SH2.23 Name of the shareholder SH2.24 Category of shareholder SH2.25 Type of share SH2.26 PAN SH2.27 Aadhaar Number SH2.28 Date of allotment SH2.29 Number of shares held SH2.30 Face value per share SH2.31 Issue Price per share SH2.32 Paid up value per share SH2.33 Date on which ceased to be a shareholder SH2.34 Mode of cessation NTR New tax regime NTR.1 Option for current year NTR.2 Section code NTR.3 Date of filing of form 10IB/10IC/10ID/10IE/10IF NTR.4 Acknowledgement number FII FII/FPI FII.1 Registration number issued by SEBI Yes/No FII.2 Date of registration Key Management Persons OD Ownership details of HUF/firm/AOP/BOI/Co-operative society/AJP OD.1 Type of relation OD.2 PAN OD.3 Aadhaar number/enrolment ID (if applicable) OD.4 Name OD.5 Address, if PAN is not available OD.6 Designated Partner Identification Number (For LLP only) OD.7 Status OD.8 Date of admission/retirement/cessation OD.9 Percentage of share OD.10 Whether any member of the AOP/BOI/executor of AJP is a foreign company Yes/No OD.11 Whether the total income of any member of the AOP/BOI/executor of AJP (excluding his share from such association or body or executor of AJP) exceeds the maximum amount not chargeable to tax in case of that member Yes/No OD.12 Rate of interest on capital OD.13 Remuneration paid/payable KMP Key management persons KMP.1 Type of key management person KMP.2 Name KMP.3 PAN KMP.4 Aadhaar KMP.5 Director Identification Number KMP.6 Residential address SH Shareholders details SH.1 Type of shareholder SH.2 Name SH.3 PAN, if allotted SH.4 Aadhaar, if allotted SH.5 Address SH.6 Percentage of shares held PC Parent company details (in case of foreign companies) PC.1 Type of parent company PC.2 Name PC.3 PAN (If allotted) PC.4 Address PC.5 Country of residence PC.6 Taxpayer s registration number or any unique identification number allotted in the country of residence RC Related company details RC.1 Type of related company RC.2 Name RC.3 PAN RC.4 Address RC.5 Percentage of shares held in case of holding or subsidiary company RC.6 Date of amalgamation/demerger Miscellaneous FA Foreign assets and income from any source outside India FA.1 Type of foreign interest FA.2 Country name FA.3 Country code FDCA Foreign depository accounts and custodial accounts (including any beneficial interest) FDCA.1 Name of financial institution FDCA.2 Address of the financial institution FDCA.3 Zip code FDCA.4 Account number/identification number FDCA.5 Status FDCA.6 Date of account opening FDCA.7 Peak balance during the year FDCA.8 Type of income paid/credited to the account during the period FDCA.9 Amount of income FDCA.10 Row no of the return of income in which such income is offered FDCA.11 Amount of income offered FEQ Foreign equity and debt interest held (including any beneficial interest) in any entity FEQ.1 Name of entity FEQ.2 Address of the entity FEQ.3 Zip code FEQ.4 Nature of entity FEQ.5 Date of acquiring the interest FEQ.6 Initial value of investment FEQ.7 Peak value of investment during the period FEQ.8 Closing value of the investment FEQ.9 Total gross amount paid/credited with respect to holding during the period FEQ.10 Total gross proceeds from the sale or redemption of the investment during the period FEQ.11 Row no of the return of income in which such income is offered FEQ.12 Amount of income offered FCV Foreign cash value insurance contract or annuity contract held (including any beneficial interest) FCV.1 Name of financial institution in which insurance contract is held FCV.2 Address of the financial institution FCV.3 Zip code FCV.4 Date of contract FCV.5 Cash value or surrender value of the contract FCV.6 Total gross amount paid/credited with respect to the contract during the period FIE Financial interest in an entity (including any beneficial interest) FIE.1 Name of entity FIE.2 Address of the entity FIE.3 Zip code FIE.4 Nature of entity FIE.5 Nature of interest FIE.6 Date since held FIE.7 Total investment (at cost) FIE.8 Income accrued from such interest FIE.9 Nature of income FIE.10 Row no of the return of income in which such income is offered FIE.11 Amount of income offered FIMM Immovable property (including any beneficial interest) FIMM.1 Address of the property FIMM.2 Zip code FIMM.3 Ownership FIMM.4 Date of acquisition FIMM.5 Total investment (at cost) FIMM.6 Income derived from the property FIMM.7 Nature of income FIMM.8 Row no of the return of income in which such income is offered FIMM.9 Amount of income offered FOCA Any other capital asset (including any beneficial interest) FOCA.1 Nature of asset FOCA.2 Ownership FOCA.3 Date of acquisition FOCA.4 Total investment (at cost) FOCA.5 Income derived from the asset FOCA.6 Nature of income FOCA.7 Row no of the return of income in which such income is offered FOCA.8 Amount of income offered FSA Accounts in which the taxpayer has signing authority FSA.1 Name of institution in which account is held FSA.2 Address of the institution FSA.3 Zip code Name of the account holder FSA.4 Account number FSA.5 Peak balance/investment during the year FSA.6 Whether income accrued is taxable in your hands FSA.7 If yes, amount of income accrued in the account FSA.8 Row no of the return of income in which such income is offered FSA.9 Amount of income offered FTB Trustee/beneficiary/any other interest in any trust created under the laws of a country outside India FTB.1 Name of the trust FTB.2 Address of the trust FTB.3 Zip code FTB.4 Name of the settlor FTB.5 Address of the settlor FTB.6 Name of the beneficiaries FTB.7 Address of the beneficiaries FTB.11 Name of the trustee FTB.12 Address of the trustee FTB.13 Date since position held FTB.14 Whether income accrued is taxable in your hands FTB.15 If yes, amount of income accrued in the account FTB.16 If yes, row no of the return of income in which such income is offered FTB.17 Amount of income offered FBP Any other income derived from any source outside India and income under head business or profession FBP.1 Name of the person from whom derived FBP.2 Address of the person from whom derived FBP.3 Zip code FBP.4 Income derived FBP.5 Nature of income FBP.6 Whether income is taxable in your hands FBP.7 If yes, row no of the return of income in which such income is offered FBP.8 Amount of income offered ALI Assets and Liabilities at the end of the year (for individuals and HUF) Immovable assets ALI.1 Description ALI.2 Address ALI.3 PIN code ALI.4 Cost Movable assets ALI.5 Jewellery, bullion ALI.6 Archaeological collections, drawings, painting, sculpture or any work of art ALI.7 Motor vehicle, aircraft, yacht or other mode of transport Financial assets ALI.8 Bank including all deposits ALI.9 Shares and securities ALI.10 Insurance policies ALI.11 Loans and advances given ALI.12 Cash in hand Interest held in the assets of a firm or AOP as a partner or member thereof ALI.13 Name of the firm/AOP ALI.14 Address of the firm/AOP ALI.15 PAN ALI.16 Assessee s investment in the firm/AOP on cost basis AL1 Assets and Liabilities at the end of the year (for unlisted companies) AL1.1 Nature of asset AL1.2 Description of asset Details of loans, deposits and advances taken from a person other than financial institution AL1.3 Name of person AL1.4 PAN AL1.5 Opening balance AL1.6 Amount received AL1.7 Amount paid AL1.8 Interest credited, if any AL1.9 Closing balance AL1.10 Rate of interest LB Details of building or land appurtenant thereto or both LB.1 Address LB.2 PIN/Zip code LB.3 Date of acquisition LB.4 Cost of acquisition LB.5 Purpose for which used LES Details of listed equity shares LES.1 Name of the company LES.2 PAN of the company Opening balance LES.3 Number of shares LES.4 Type of shares LES.5 Cost of acquisition Shares acquired during the year LES.6 Number of shares LES.7 Type of shares LES.8 Cost of acquisition Shares transferred during the year LES.9 Number of shares LES.10 Type of shares LES.11 Sale consideration Closing balance LES.12 Number of shares LES.13 Type of shares LES.14 Cost of acquisition UES Details of unlisted equity shares UES.1 Name of company UES.2 PAN of the company Opening balance UES.3 Number of shares UES.4 Cost of acquisition Shares acquired during the year UES.5 Number of shares UES.6 Date of subscription/purchase UES.7 Face value per share UES.8 Issue price per share (In case of fresh issue) UES.9 Purchase price per share (in case of purchase from existing shareholder) Shares transferred during the year UES.10 Number of shares UES.11 Sale consideration Closing balance UES.12 Number of shares UES.13 Cost of acquisition OSEC Details of other securities OSEC.1 Type of security OSEC.2 Whether listed or unlisted Opening balance OSEC.3 Number of securities OSEC.4 Cost of acquisition Securities acquired during the year OSEC.5 Number of securities OSEC.6 Date of subscription/purchase OSEC.7 Face value per security OSEC.8 Issue price per security (In case of fresh issue) OSEC.9 Purchase price per security (in case of purchase from existing shareholder) Securities transferred during the year OSEC.10 Number of securities OSEC.11 Sale consideration Closing balance OSEC.12 Number of securities OSEC.13 Cost of acquisition CAPC Details of capital contribution to other entities CAPC.1 Name of entity CAPC.2 PAN CAPC.3 Opening balance CAPC.4 Amount contributed during the year CAPC.5 Amount withdrawn during the year CAPC.6 Amount of profit/loss/dividend/interest debited or credited during the year CAPC.7 Closing balance LAD Details of Loans Advances to any other concern (If money lending is not assessee s substantial business) LAD.1 Name of person LAD.2 PAN LAD.3 Opening balance LAD.4 Amount received during the year LAD.5 Amount paid during the year LAD.6 Interest debited, if any LAD.7 Closing balance LAD.8 Rate of interest MAY Details of motor vehicle, aircraft, yacht or other mode of transport MAY.1 Particulars of assets MAY.2 Registration number of vehicle MAY.3 Cost of acquisition MAY.4 Date of acquisition MAY.5 Purpose of use JEW Details of Jewellery, bullion, archaeological collections, drawings, painting, sculpture or any work of art JEW.1 Particulars of assets JEW.2 Quantity JEW.3 Cost of acquisition JEW.4 Date of acquisition JEW.5 Purpose for which used AL2 Assets and Liabilities at the end of the year (for start up) AL2.1 Description of asset Details of loans, deposits and advances taken from a person other than financial institution AL2.2 Name of person AL2.3 PAN AL2.4 Opening balance AL2.5 Amount received AL2.6 Amount paid AL2.7 Interest credited, if any AL2.8 Closing balance AL2.9 Rate of interest LB2 Details of building or land appurtenant thereto or both LB2.1 Address LB2.2 PIN/Zip code LB2.3 Date of acquisition LB2.4 Cost of acquisition LB2.5 Purpose for which used LB2.6 Whether transferred on or before the end of the previous year Yes/No LB2.7 If yes, date of transfer LAD2 Details of Loans Advances to any other concern since incorporation (If money lending is not assessee s substantial business) LAD2.1 Name of person LAD2.2 PAN LAD2.3 Date on which loans and advances have been made LAD2.4 Amount of loans and advances LAD2.5 Whether loans and advances have been repaid Yes/No LAD2.6 If yes, date of repayment LAD2.7 Closing balance at the end of the previous year, if any LAD2.8 Rate of interest CAPC2 Details of capital contribution to other entities since incorporation CAPC2.1 Name of entity CAPC2.2 PAN CAPC2.3 Date on which capital contribution has been made CAPC2.4 Amount of contribution CAPC2.5 Amount withdrawn during the year CAPC2.6 Amount of profit/loss/dividend/interest debited or credited during the year CAPC2.7 Closing balance SNS Details of capital contribution to other entities since incorporation SNS.1 Name of company/entity SNS.2 PAN SNS.3 Type of shares/securities Number of shares/securities acquired SNS.4 Cost of acquisition SNS.5 Date of acquisition SNS.6 Whether transferred Yes/No SNS.7 If yes, date of transfer SNS.8 Closing balance at the end of the previous year, if any MAY2 Details of motor vehicle, aircraft, yacht or other mode of transport (actual cost exceeds Rs 10 lakh, acquired since incorporation) MAY2.1 Particulars of assets MAY2.2 Registration number of vehicle MAY2.3 Cost of acquisition MAY2.4 Date of acquisition MAY2.5 Purpose of use MAY2.6 Whether transferred on or before the end of the previous year Yes/No MAY2.7 If yes, date of transfer JEW2 Details of Jewellery, bullion, archaeological collections, drawings, painting, sculpture or any work of art JEW2.1 Particulars of assets JEW2.2 Quantity JEW2.3 Cost of acquisition JEW2.4 Date of acquisition JEW2.5 Purpose for which used JEW2.6 Whether transferred on or before the end of the previous year Yes/No JEW2.7 If yes, date of transfer JEW2.8 Closing balance, at the end of the previous year AD Address AD.1 Flat/Door/Block Number AD.2 Name of premises/Building/Village AD.3 Road/street/post office AD.4 Area/locality AD.5 Town/City/District AD.6 State AD.7 Country AD.8 Pin code/Zip code AD.9 Residential phone number with STD code, if applicable AD.10 Office phone number with STD code, if applicable AD.11 Mobile number AD.12 E-mail id 5A Apportionment of income between spouses governed by Portuguese Civil Code 5A.1 Name of the spouse 5A.2 PAN of the spouse 5A.3 Aadhaar number of the spouse 5A.4 Whether books of account of spouse is audited u/s 44AB Yes/No 5A.5 Whether your spouse is a partner in a firm whose books of account are required to be audited u/s 44AB Yes/No 5A.6 Whether books of account of spouse is audited u/s 92E Yes/No 5A.7 Whether your spouse is a partner in a firm whose books of account are required to be audited u/s 92E Yes/No 5A.8 Details of income and TDS thereon received and apportioned in the hands of the spouse ESOP Information related to Tax deferred on ESOP ESOP.1 Assessment year ESOP.2 Amount of Tax deferred brought forward from earlier AY ESOP.3 Nature of event ESOP.4 Date of event ESOP.5 Amount of tax payable in the current Assessment Year ESOP.6 Balance amount of Tax deferred brought forward from earlier AY (ESOP.2-ESOP.5) ESOP.7 Tax deferred-relatable to perquisites referred to in section 17(2)(vi) received from employer during the previous year, being an eligible start up referred to in section 80IAC ESOP.8 Balance amount of tax deferred to be carried forward to the next Assessment years (ESOP.6+ESOP.7) Reconciliation Statements GST GST reconciliation GST.1 Turnover as per Schedule P L GST.2 Annual aggregate turnover as per GST return(s) GST.3 Turnover of non-GST units GST.4 Total (GST.2+GST.3) GST.5 In case of difference between GST.1 and GST.4, please specify the reason GST.6 Amount of such difference Calculation of Book profit/AMT AMT Alternate Minimum Tax AMT.1 Total Income as per TI.13 Adjustments as per section 115JC(2) AMT.2 Deduction Claimed under any section included in Chapter VIA under the heading C. Deductions in respect of certain incomes AMT.3 Deduction Claimed u/s 10AA AMT.4 Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed AMT.5 Adjusted Total Income under section 115JC(1) (AMT.1+AMT.2+AMT.3+AMT.4) AMT.6 Adjusted Total Income u/s 115JC from units located in IFSC, if any AMT.7 Adjusted Total Income u/s 115JC from other Units (AMT.5-AMT.6) AMT.8 Tax payable under section 115JC(1) [(9% of AMT.6+ 18.5% of AMT.7] (In the case of AOP, BOI, AJP this is applicable if AMT.5 is greater than Rs. 20 lakhs) AMTC Alternate Minimum Tax Credit AMTC.1 Tax under section 115JC (TTI.4) AMTC.2 Tax under other provisions of the Act (TTI.13) AMTC.3 Amount of tax against which credit is available [enter (AMTC.2 AMTC.1) if AMTC.2 is greater than AMTC.1, otherwise enter 0] AMTC.4 Whether AMT credit is being utilised Yes/No AMTC.5 Amount of tax credit under section 115JD utilised during the year AMTC.6 Amount of AMT liability available for credit in subsequent assessment years AMTC4 Assessment year wise alternate Minimum Tax Credit AMTC4.1 Assessment year AMTC4.2 Gross AMT credit AMTC4.3 AMT credit Set-off in earlier assessment years AMTC4.4 AMT credit Balance brought forward to the current AY (AMTC4.2- AMTC4.3) AMTC4.5 AMT credit utilised during the current AY AMTC4.6 Balance AMT credit carried forward (AMTC4.4- AMTC4.5) MAT Minimum Alternate Tax payable u/s 115JB MAT.1 Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule III to the Companies Act, 2013 Yes/No MAT.2 If answer to MAT.1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act governing such company Yes/No MAT.3 Whether, for the Profit and Loss Account referred to in MAT.1 above, the same accounting policies, accounting standards and same method and rates for calculating depreciation have been followed as have been adopted for preparing accounts laid before the company at its annual general body meeting? Yes/No MAT.4 Profit after tax as shown in the Profit and Loss Account MAT.5 Nature and amount of additions (if debited in profit and loss account) MAT.6 Nature and amount of deductions MAT.7 Book profit under section 115JB (MAT.4+MAT.5-MAT.C) If answer to E.17 is yes, fill MAT.8 and MAT.9 MAT.8 Additions to book profit under sub-sections (2A) to (2C) of section 115JB MAT.9 Deductions from book profit under sub-sections (2A) to (2C) of section 115JB MAT.10 Deemed total income under section 115JB (MAT.7 + MAT.8 MAT.9) MAT.11 Deemed total income u/s 115JB from Units located in IFSC, if any MAT.12 Deemed total income u/s 115JB from other Units (MAT.10-MAT.11) MAT.13 Tax payable under section 115JB [(9% of MAT.11 + 15% of MAT.12] MATC Minimum Alternate Tax Credit MATC.1 Tax under section 115JB (TTI.4) MATC.2 Tax under other provisions of the Act (TTI.13) MATC.3 Amount of tax against which credit is available [enter (MATC.2 MATC.1) if MAT.2 is greater than MAT.1, otherwise enter 0] MATC.4 Whether MAT credit is being utilised Yes/No MATC.5 Amount of tax credit under section 115JAA utilised during the year MATC.6 Amount of MAT liability available for credit in subsequent assessment years MATC4 Assessment year wise Minimum Alternate Tax Credit MATC4.1 Assessment year MATC4.2 Gross MAT credit MATC4.3 MAT credit Set-off in earlier assessment years MATC4.4 MAT credit Balance brought forward to the current AY (MATC4.2- MATC4.3) MATC4.5 MAT credit utilised during the current AY MATC4.6 Balance MAT credit carried forward (MATC4.4- MATC4.5) BBS Tax on distributed income of a domestic company on buy back of shares BBS.1 Date of payments of any consideration to the shareholder on buy back of share BBS.2 Amount of consideration paid by the company on buyback of shares BBS.3 Amount received by the company for issue of such shares BBS.4 Distributed Income of the company (BBS.2 BBS.3) BBS.5 Additional income-tax @20% payable under section 115QA on BBS.5 BBS.6 Surcharge on BBS.6 BBS.7 Health Education cess on (BBS.5+ BBS.6) BBS.8 Total tax payable (BBS.5+ BBS.6+ BBS.7) BBS.9 Interest payable under section 115QB BBS.10 Additional income-tax and interest payable (BBS.8 + BBS.9) BBS.11 Tax and interest paid BBS.12 Net payable/refundable (BBS.10- BBS.11) BBS.13 Date(s) of deposit of tax on distribution income BBS.14 Name of Bank and Branch BBS.15 BSR Code BBS.16 Serial number of challan BBS.17 Amount deposited FTC Details of Income from outside India and tax relief/credit (available only in case of resident) FTC.1 Country Code FTC.2 Taxpayer Identification Number in foreign country FTC.3 Head of income and amount of income (included in PART B-TI) FTC.4 Total taxes paid outside India FTC.5 Tax payable on such income under normal provisions in India FTC.6 Tax relief available in India [lower of FTC.4 and FTC.5] FTC.7 Tax Relief Claimed under section and amount FTC.8 Relevant article of DTAA if relief claimed u/s 90 or 90A FTC.9 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? Yes/No FTC.10 Amount of tax refunded FTC.11 Assessment year in which tax relief allowed in India TPSA Details of Tax on secondary adjustments as per section 92CE(2A) TPSA.1 Assessment year TPSA.2 Amount of primary adjustments on which option u/s 92CE(2A) is exercised TPSA.3 Excess money which has not been repatriated within the prescribed time out of TPSA.2 TPSA.4 Additional Income tax payable @ 18% on TPSA.3 TPSA.5 Surcharge @ 12% on TPSA.4 TPSA.6 Health Education cess on TPSA.4+ TPSA.5 TPSA.7 Total Additional tax payable (TPSA.4+ TPSA.5+TPSA.6) TPSA.8 Taxes paid TPSA.9 Net tax payable (TPSA.7-TPSA.8) TPSP Details of Tax paid on secondary adjustments as per section 92CE(2A) TPSP.1 Date of deposit of tax on secondary adjustments as per section 92CE(2A) TPSP.2 Name of Bank and Branch TPSP.3 BSR Code TPSP.4 Serial number of challan TPSP.5 Tax paid QD Quantitative Details QD.1 Type of concern QD.2 Type of goods QD.3 Opening stock Amount (in Rs.) QD.4 Purchases during previous year Amount (in Rs.) QD.5 Quantity manufactured during the previous year Amount (in Rs.) QD.6 Consumption during previous year Amount (in Rs.) QD.7 Sales during previous year Amount (in Rs.) QD.8 Closing stock Amount (in Rs.) QD.9 Yield finished products Amount (in Rs.) QD.10 Percentage yield Amount (in Rs.) QD.11 Shortage/ excess, if any Amount (in Rs.) Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form Assessment year, for which return of income is to be filed, should be mentioned. In case of individual, first name, middle name and the last name should be filled In case of others, complete name should be filled In case of individual, first name, middle name and the last name of the old name should be filled In case of others, complete name should be filled Address is should be filled in Schedule AD Schedule AD should be filled One of the following options should be selected: (a) Individual (b) Hindu undivided family (HUF), (c) Company 1. Public sector company as defined in section 2(36A) of the Income-tax Act 2. Company owned by the Reserve Bank of India 3. A company in which not less than 40% of the shares are held (whether singly or taken together) by the Government or the Reserve bank of India or a corporation owned by the bank 4. Banking company as defined in clause (c) of section 5 of the banking Regulation Act, 1949 5. Scheduled bank being a bank included in the second schedule to the Reserve bank of India Act 6. A company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of Insurance Regulatory and Development Authority Act, 1999) 7. Non-banking Financial Institution 8. Any other company (d) Firm 1. Firm 2. Limited Liability Partnership (e) Association of persons (AOP) or a body of individuals (BOI), whether incorporated or not, 1. Society 2. Business trust i. Real Estate Investment Trust ii. Infrastructure Investment Trust 3. Investment Fund 4. Other trusts, fund or institution not covered in 2 and 3 5. Any other AOP/BOI (f) Co-operative society (g) Local authority, and (h) Artificial Juridical person (AJP) 1. Government 2. Any other AJP Where the option HUF, firm, AOP, BOI, cooperative society or any other AJP is selected, Schedule OD should be filled. Where option company is selected, Schedule KMP , SH , PC (in case of foreign company) , RC , BBS (in case of a domestic company) should be filled. Date of setting up of business or profession should be filled as per proviso to section 3 of Income-tax Act. Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form C.1 One of the following options should be selected: (a) Resident (b) Resident but not ordinarily resident A. Individual 1. Taxpayer has been non-resident in India in 9 out of 10 previous years preceding the previous year (sub-clause (a) of clause (6) of section 6) 2. Taxpayer has been in India for a period or periods amounting in all to 729 days or less during the 7 previous years preceding the previous year (sub-clause (a) of clause (6) of section 6) 3. Taxpayer is a citizen of India, or person of Indian origin, having total income, other than the income from foreign sources, exceeding Rs 15 lakh during the previous year, as referred to in clause (b) of Explanation 1 to clause (1) of section 6, and has been in India for a period or periods amounting in all to 120 days or more but less than 182 days (sub-clause (c) of clause (6) of section 6) 4. Taxpayer is a deemed resident under clause (1A) of section 6 B. HUF (c) Non-reside(c) Non-resident Schedule NRI in case of non-resident Individuals and Schedule NRC in case of non-resident entities other than individuals should be filled. Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form .1 One of the following options should be selected: (a) Suo-moto 1. Original return within due date: ITR u/s 139(1) of the Income-tax Act, 1961 2. Belated return after due date: ITR u/s 139(4) of the Income-tax Act, 1961 3. Revised return: ITR u/s 139(5) of the Income-tax Act, 1961 4. Modified return: ITR u/s 92CD of the Income-tax Act, 1961 5. Return with condonation of delay: ITR after condonation of delay u/s 119(2)(b) of the Income-tax Act, 1961 (b) In-response to a notice 1. 139(9) 2. 142(1) 3. 148 (c) Under seventh proviso to section 139(1), not otherwise required to file return 1. amount or aggregate of amounts of deposit exceeding Rs 1 crore in one or more current accounts during the previous year 2. expenditure of an amount or aggregate of amount exceeding Rs 2 lakhs for travel to a foreign country for yourself or any other person incurred 3. expenditure of amount or aggregate of amount exceeding Rs 1 lakh on consumption of electricity during the year incurred 4. total sales, turnover or gross receipts, as the case may be, in the business exceeds Rs. 60 Lakh during the previous year 5. gross receipts in profession exceed Rs. 10 Lakh during the previous year 6. aggregate amount of TDS and TCS during the previous year is Rs. 25,000 or more (for a senior citizen, the limit is Rs. 50,000) 7. aggregate amount of deposit in one or more savings bank accounts of the person is Rs. 50 Lakh or more during the previous year E.1 If yes, Schedule DTAA should be filled. E.2 If yes, Schedule EI should be filled E.3 One or more of the following options should be selected: 1. Salaries 2. Income from house property 3. Profits and gains of business or profession 4. Capital gains 5. Income from other sources The following schedules should be filled depending upon the option selected: Option selected Schedule Salary S House property HP CG CG , ARCG OS OS , AROS Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form A. If yes, Schedule PRES should be filled. B. If no, where books are maintained : the following schedules should be filled: 1. MF, 2. TR, 3. PL, 4. BSI (for individuals), 5. BSC (for companies), 6. BSAS (where a company is maintaining accounts as per Ind-AS as provided in answer to E.16) 7. BSO (For others), 8. BP, 9. OI, 10. DEP, 11. DCG, 12. ICDS, 13. AMT (for taxpayers other than companies) 14. AMTC (for taxpayers other than companies) 15. MAT (for companies), 16. MATC (for companies), 17. QD, 18. SLCY, 19. FR (in case of nonresidents), and C. If no, where books are not maintained : the following schedules should be filled: 1. NA, 2. BP, 3. OI, 4. DEP, 5. DCG, 6. ICDS, 7. AMT (for taxpayers other than companies) 8. AMTC (for taxpayers other than companies) 9. MAT (for companies), 10. MATC (for companies), 11. SLCY, 12. FR (in case of nonresidents), Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form A. If yes, where books are maintained : the following schedules should be filled: 1. MF, 2. TR, 3. PL, 4. BSI (for individuals), 5. BSC (for companies), 6. BSAS (where a company is maintaining accounts as per Ind-AS as provided in answer to E.16) 7. BSO (For others), 8. BP, 9. OI, 10. DEP, 11. DCG, 12. ICDS, 13. AMT (for taxpayers other than companies) 14. AMTC (for taxpayers other than companies) 15. MAT (for companies), 16. MATC (for companies), 17. QD, 18. SLCY, 19. FR (in case of nonresidents), and B. If yes, where books are not maintained : the following schedules should be filled: 1. NA, 2. BP, 3. OI, 4. DEP, 5. DCG, 6. ICDS, 7. AMT (for taxpayers other than companies) 8. AMTC (for taxpayers other than companies) 9. MAT (for companies), 10. MATC (for companies), 11. SLCY, 12. FR (in case of nonresidents), If yes, Schedule SPI should be filled If yes, Schedule SI should be filled If yes, Schedules BFLA and UD should be filled If yes, Schedule VI-A should be filled If yes, Schedule 10AA should be filled If yes, Schedule BOA should be filled If no, Schedule NA should be filled If yes, Schedule AUD shall be filled. If yes, Schedule PRC should be filled If yes, Schedule TP should be filled If yes, Schedule OIA should be filled If yes, Schedule OA should be filled If yes, Schedule DIR should be filled If yes, Schedule US should be filled If yes, Schedule IF should be filled If yes, Schedule PE should be filled If yes, Schedule PE should be filled If yes, Schedule NTR should be filled. If yes, Schedule IFSC should be filled If yes, Schedule SU, Schedule SH2 and Schedule AL2 (if you are a start up which has filed declaration in form 2 under para 5 of DPIIT notification dated 29.02.2019) should be filled If yes, Schedule FII should be filled If yes, Schedule RA should be filled If yes, Schedule OL should be filled If yes, Schedule FTC should be filled If yes, Schedule FA should be filled If yes, Schedule TPSA and TPSP should be Filled If yes, Schedule GST should be filled If yes, Schedule 5A should be filled If no, Schedule SH1 and AL1 should be filled. If yes, Schedule BBS should be filled If yes, Schedule CYLA should be filled. Where TI is Rs 50 lakhs or more, fill Schedule ALI (In case of individuals, HUF) Applicable only in case of individual receiving ESOPs referred to in section 17(2)(vi) received from employer, being an eligible start up referred to in section 80IAC Field should be greyed out for nonindividual filers Applicable only in case of individual receiving ESOPs referred to in section 17(2)(vi) received from employer, being an eligible start up referred to in section 80IAC Field should be greyed out for nonindividual filers To be greyed out if tax payable u/s 115JB/JC is greater than tax payable under normal rates To be greyed out if tax payable u/s 115JB/JC is greater than tax payable under normal rates This amount should not exceed the amount filled in S.12 (Salary schedule) D One or more of the following options should be selected: Section Amount 1. Interest for default in furnishing the return (section 234A) 2. Interest for default in payment of advance tax (section 234B) 3. Interest for deferment of advance tax (section 234C) 4. Fee for default in furnishing return of income (section 234F) One or more of the following options should be selected: Type of tax Amount 1. Advance Tax 2. TDS 3. TCS 4. Self-Assessment Tax One or more of the following options should be selected: 1. Advance Tax 2. Self-Assessment Tax 3. Tax Deducted at Source on salary 4. Tax Deducted at Source on Income 5. Tax Collected at Source One of the following shall be selected in case of TDS: 1. Salary 2. Other than salary Ins. No. Instructions to fill the relevant row Heads of Income Instructions regarding applicability of different schedules Go back to form Schedule AD should be filled One or more of the following options should be selected: 1. Central Government 2. State Government 3. Public Sector Undertaking 4. Others 5. Central Government-Pensioner 6. State Government-Pensioner 7. Public Sector Undertaking-Pensioner 8. Others-Pensioner One or more of the following options should be selected: Nature Amount 1. Accommodation 2. Cars / Other Automotive Instructions to Form ITR 3. Sweeper, gardener, watchman or personal attendant 4. Gas, electricity, water 5. Interest free or concessional loans 6. Holiday expenses 7. Free or concessional travel 8. Free meals 9. Free education 10. Gifts, vouchers, etc. 11. Credit card expenses 12. Club expenses 13. Use of movable assets by employees 14. Transfer of assets to employee 15. Value of any other benefit/ amenity/ service/ privilege 16. Stock options allotted or transferred by employer being an eligible start‐up referred to in section 80‐IAC 17. Stock options (non‐qualified options) other than ESOP in col 16 above 18. Contribution by employer to fund and scheme taxable under section 17(2)(vii) 19. Annual accretion by way of interest, dividend etc. to the balance at the credit of fund and scheme refer to in section 17(2)(vii) and taxable under section 17(2)(viia) 20. Other benefits or amenities (please enter the details in a separate text box). One or more of the following options should be selected: Nature of profit in lieu of salary Amount 1. Compensation from current or former employer in connection with termination of modification of employment 2. Keyman Insurance Policy 3. Amount due or received before joining or after cessation of employment with a person. Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: Allowances Amount 1. Sec 10(5) - Leave Travel concession/assistance 2. Sec 10(6)- Remuneration received as an official, by whatever name called, of an Embassy, High Commission etc. 3. Sec 10(7)- Allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering services outside India 4. Sec 10(10)- Death cum-retirement gratuity received 5. Sec 10(10A)- Commuted value of pension received 6. Sec 10(10AA)- Earned leave encashment on retirement 7. Sec 10(10B) First Proviso- Compensation limit notified by CG in the Official Gazette 8. Sec 10(10B) Second proviso- Compensation under scheme approved by the Central Government 9. Sec 10(10C)- Amount received/receivable on voluntary retirement or termination of service 10. Sec 10(10CC)- Tax paid by employer on nonmonetary perquisite 11. Sec 10(13A)- Allowance to meet expenditure incurred on house rent 12. Sec 10(14)(i)- Prescribed allowances or benefits (not in a nature of perquisite) specifically granted to meet expenses wholly, necessarily and exclusively and to the extent actually incurred, in performance of duties of office or employment 13. Sec 10(14)(ii)- Prescribed allowances or benefits granted to meet personal expenses in performance of duties of office or employment or to compensate him for increased cost of living. 14. Exempt income received by a judge covered under the payment of salaries to Supreme Court/High Court judges Act /Rules 15. Section 10(14)(i) - Allowances referred in subclauses (a) to (c) of sub-rule (1) in Rule 2BB 16. Section 10(14)(ii) - Transport allowance granted to certain physically handicapped assessee One or more of the following options should be selected: Nature Amount 1. S. 16(ia) standard deduction 2. S.16(ii) entertainment allowance 3. S.16(iii) professional tax If yes, Schedule ESOP should be filled Address should be filled as per Schedule AD. One of the following options should be selected: - 1. Let out 2. Self-occupied 3. Deemed let out Where the option selected is let out , the Schedule TEN should be filled. In case of self-occupied property, fields HP.5 to HP.11 should not be applicable. Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form If yes, Schedule COWN to be opened. Annual value shall be nil if the house property is self-occupied etc as per section 23(2) of the Act In case of self-occupied property, interest shall not exceed Rs. 2,00,000 Schedule INT to be filled If yes, Schedule PTIHP shall be filled If loss, Schedule CYLA should be filled Details of all the co-owners should be provided and the aggregate percentage should be 100% less percentage share of the filer as provided in HP.4 Manufacturing account shall not include the details of business or profession income whereof is taxable under section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBB/ 44D/44DA/Chapter XII-G/First Schedule to the Income-tax Act One or more of the business codes should be filled One or more of the following options should be selected: Particulars Amount 1. Raw materials 2. Work-in-Progress One or more of the following options should be selected: Particulars Amount 1. Raw materials 2. Work-in-Progress One or more of the following options should be selected: Nature of expense Amount 1. Direct Wages 2. Carriage Inward 3. Power and Fuel 4. Other Direct Expenses One or more of the following options should be selected: Nature of overhead Amount 1. Indirect Wages 2. Factory Rent and Rates 3. Factory Insurance 4. Factory Fuel and Power 5. Factory General Expenses 6. Depreciation of factory machinery Trading account shall not include the details of business or profession income whereof is taxable under section 44AD/ 44ADA/ 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44D/ 44DA/ Chapter XII-G/ First Schedule to the Income-tax Act One or more of the business codes should be filled Nature of receipt Amount 1. Sale of goods* 2. Sale of services* 3. Other operating revenues (if any)* *This shall be exclusive of the duty and taxes which are filled in TR.3 One or more of the following options should be selected: Nature Amount 1. Union Excise duties 2. Service tax 3. VAT/ Sales tax 4. Central Goods and Services Tax (CGST) 5. State Goods and Services Tax (SGST) 6. Integrated Goods and Services Tax (IGST) 7. Union Territory Goods and Services Tax (UTGST) 8. Any other duty, tax or cess One or more of the following options should be selected: Nature of expense Amount 1. Carriage Inward 2. Power and Fuel 3. Other Direct Expenses One or more of the following options should be selected: Nature Amount 1. Custom duty 2. Counter veiling duty 3. Special additional duty 4. Union Excise duties 5. Service tax 6. VAT/ Sales tax 7. Central Goods and Services Tax (CGST) 8. State Goods and Services Tax (SGST) 9. Integrated Goods and Services Tax (IGST) 10. Union Territory Goods and Services Tax (UTGST) 11. Others Profit and loss account shall not include the details of business or profession income whereof is taxable under section 44AD/ 44ADA/ 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44D/ 44DA/ Chapter XII-G/ First Schedule to the Income-tax Act One or more of the business codes should be filled One or more of the following options should be selected: Nature of income Amount 1. Rent 2. Commission etc. 3. Dividend Income 4. Interest Income 5. Profit on sale of fixed assets 6. Profit on sale of investment being chargeable to Securities Transaction Tax (STT) 7. Profit on sale of other investment 8. Gain (loss) on account of foreign exchange fluctuation u/s 43AA 9. Profit on conversion of inventory into capital asset u/s 28(via)- (Fair Market Value of inventory as on the date of conversion) 10. Agricultural income 11. Any other income (specify nature and amount) One or more of the following options should be selected: Nature of expense Amount 1. Freight Outward 2. Consumption of stores and spare parts 3. Power and fuel 4. Rents 5. Repairs to building 6. Repairs to machinery One or more of the following options should be selected: Nature of expense Amount 1. Salaries and wages 2. Bonus 3. Reimbursement of medical expenses 4. Leave Encashment 5. Leave Travel benefits 6. Contribution to approved superannuation fund 7. Contribution to recognised provident fund 8. Contribution to recognised gratuity fund 9. Contribution to any other fund 10. Any other benefit to employees in respect of which an expenditure has been incurred One or more of the following options should be selected: Nature of expense Amount 1. Medical insurance 2. Life insurance 3. Keyman s insurance 4. Other insurance including factory, office, car, goods, etc. One or more of the following options should be selected: Nature of expense Amount 1. Paid outside India, or paid in India to a nonresident, not being a company, or a foreign company 2. To others One or more of the following options should be selected: Nature of expense Amount 1. Paid outside India, or paid in India to a nonresident, not being a company, or a foreign company 2. To others One or more of the following options should be selected: Nature of expense Amount 1. Paid outside India, or paid in India to a nonresident, not being a company, or a foreign company 2. To others One or more of the following options should be selected: Nature Amount 1. Union Excise duties 2. Service tax 3. VAT/ Sales tax 4. Central Goods and Services Tax (CGST) 5. State Goods and Services Tax (SGST) 6. Integrated Goods and Services Tax (IGST) 7. Union Territory Goods and Services Tax (UTGST) 8. Any other rate, tax duty or cess incl. STT and CTT One or more of the following options should be selected: Nature of expense Amount 1. Workmen and staff welfare expenses 2. Entertainment 3. Hospitality 4. Conference 5. Sales Promotion including publicity (other than advertisement) 6. Advertisement 7. Hotel, boarding and Lodging 8. Travelling expenses other than foreign travelling 9. Foreign travelling expenses 10. Conveyance expenses 11. Telephone expenses 12. Guest house expenses 13. Club expenses 14. Festival celebration expenses 15. Scholarship 16. Gift 17. Donation 18. Audit fee 19. Other expenses 20. Salary/remuneration paid to the partners of the firm (applicable only in case of firm and LLP) If a taxpayer claims bad debts Rs 1 lakh with respect to a single debtor, Schedule BADD should be filled. One or more of the following options should be selected: Nature of expense Amount 1. Paid outside India, or paid in India to a nonresident, not being a company, or a foreign company 2. To others One or more of the following options should be selected: Nature of expense Amount 1. Paid outside India, or paid in India to a nonresident, not being a company, or a foreign company 2. To others One or more of the following options should be selected: Nature of Appropriation Amount 1. Transfer to reserve and surplus 2. Proposed dividend/interim dividend 3. Tax on dividend/tax on interim dividend for earlier years 4. Appropriation towards CSR activity 5. Any other appropriation The classification will be applicable to only company One or more of the following options should be selected: Items that will not be re-classified to P L Amount 1. Changes in revaluation surplus 2. Re-measurements of the defined benefit plans 3. Equity instruments through OCI 4. Fair value Changes relating to own credit risk of financial liabilities designated at FVTPL 5. Share of Other comprehensive income in associates and joint ventures, to the extent not to be classified to P L 6. Others (Specify nature) 7. Income tax relating to items that will not be reclassified to P L This will be applicable to only company One or more of the following options should be selected: Items that will be re-classified to P L Amount 1. Exchange differences in translating the financial statements of a foreign operation 2. Debt instruments through OCI 3. The effective portion of gains and loss on hedging instruments in a cash flow hedge 4. Share of OCI in associates and joint ventures to the extent to be classified into P L 5. Others (Specify nature) 6. Income tax relating to items that will be reclassified to P L This will be applicable to only company One or more of the following options should be selected: Reserve/surplus Amount 1. Revaluation Reserve 2. Capital Reserve 3. Statutory Reserve 4. Any other Reserve 5. Surplus i.e. balance in P L account One or more of the following options should be selected: Nature of Loan funds Amount Secured loans 1. Foreign Currency Loans 2. Rupee Loans a. From Banks b. From others Unsecured loans (including deposits) 1. Foreign Currency Loans 2. Rupee Loans (a) From Banks (b) From others i. From persons specified in section 40A(2)(b) of the Income-tax Act ii. Others One or more of the following options should be selected: Nature Amount 1. Advances from persons specified in section 40A(2)(b) of the Income-tax Act 2. Others One or more of the following options should be selected: Nature of investments Amount 1. Long-term investments (a) Government and other Securities Quoted (b) Government and other Securities Unquoted Short-term investments 1. Equity Shares, including share application money a. Preference Shares b. Debentures One or more of the following options should be selected: Type of current assets/loans/advances Amount Current assets 1. Inventories a. Stores/consumables including packing material b. Raw materials c. Stock-in-process d. Finished Goods/Traded Goods 2. Sundry Debtors 3. Cash and Bank Balances a. Cash-in-hand b. Balance with banks 4. Other Current Assets Loans and advances 1. Advances recoverable in cash or in kind or for value to be received 2. Advances to related persons 3. Deposits, loans and advances to corporates and others 4. Balance with Revenue Authorities One or more of the following options should be selected: Nature of current liabilities and provisions Amount 1. Current liabilities (a) Sundry Creditors (b) Liability for Leased Assets (c) Interest Accrued on above (d) Interest accrued but not due on loans 2. Provisions (a) Provision for Income Tax (b) Provision for Leave encashment/Superannuation/Gratuity (c) Other Provisions One or more of the following options should be selected: Nature of other asset Amount 1. Miscellaneous expenditure not written off or adjusted 2. Deferred tax asset 3. Profit and loss account/ Accumulated balance One or more of the following options should be selected: Share capital Amount 1. Authorized share capital 2. Issued, subscribed and fully paid 3. Subscribed but not fully paid (amount of payment received) One or more of the following options should be selected: Reserve/surplus Amount 1. Capital Reserve 2. Capital redemption Reserve 3. Securities premium reserve 4. Debenture redemption Reserve 5. Revaluation Reserve 6. Share options outstanding account 7. Any other Reserve 8. Surplus i.e. balance in P L account One or more of the following options should be selected: Nature Amount 1. Pending for less than 1 year 2. Pending for more than 1 year One or more of the following options should be selected: Nature of long term borrowing Amount 1. Bonds/debentures (a) Foreign Currency (b) Rupee 2. Term loans (a) Foreign Currency (b) Rupee loans I. From Banks II. From others (c) Deferred payment liabilities (d) Deposits from related parties (e) Other deposits (f) Loans and advances from related parties (g) Other loans and advances (h) Long term maturities of finance lease obligations One or more of the following options should be selected: Nature of other long term liabilities Amount 1. Trade payables 2. Others One or more of the following options should be selected: Nature of long-term provisions Amount 1. Provisions for employees benefits 2. Others One or more of the following options should be selected: Nature of short term borrowings Amount 1. Loan repayable on demand (a) From banks (b) From NBFCs (c) From other financial institutions (d) From others 2. Deposits from related parties 3. Loans and advances from related parties 4. Other loans and advances 5. Other deposits One or more of the following options should be selected: Nature of trade payables Amount 1. Outstanding for more than 1 year 2. Others One or more of the following options should be selected: Type of other current liabilities Amount 1. Current maturities of long-term debt 2. Current maturities of finance lease obligations 3. Interest accrued but not due on borrowings 4. Interest accrued and due on borrowings 5. Income received in advance 6. Unpaid dividends 7. Application money received for allotment of securities and due for refund and interest accrued 8. Unpaid matured deposits and interest accrued thereon 9. Unpaid matured debentures and interest accrued thereon 10. Other payables One or more of the following options should be selected: Nature of short-term provision Amount 1. Provision for employee benefit 2. Provision for Income-tax 3. Proposed Dividend 4. Tax on dividend 5. Other One or more of the following options should be selected: Nature of non-current investments Amount 1. Investment in property 2. Investments in Equity instruments (a) Listed equities (b) Unlisted equities 3. Investments in Preference shares 4. Investments in Government or trust securities 5. Investments in Debenture or bonds 6. Investments in Mutual funds 7. Investments in Partnership firms 8. Others Investments One or more of the following options should be selected: Nature of long term loans and advances Amount 1. Capital advances 2. Security deposits 3. Loans and advances to related parties 4. Other Loans and advances One or more of the following options should be selected: Nature of other non-current assets Amount 1. Long term trade receivables (a) Secured, considered good (b) Unsecured, considered good (c) Doubtful 2. Others One or more of the following options should be selected: Nature of current investments Amount 1. Investment in Equity instruments (a) Listed equities (b) Unlisted equities 2. Investment in Preference shares 3. Investment in Preference shares 4. Investment in government or trust securities 5. Investment in debentures or bonds 6. Investment in Mutual funds 7. Investment in partnership firms 8. Other investment One or more of the following options should be selected: Nature of inventory Amount 1. Raw materials 2. Work-in-progress 3. Finished goods 4. Stock-in-trade (in respect of goods acquired for trading) 5. Stores and spares 6. Loose tools 7. Others One or more of the following options should be selected: Nature of trade receivable Amount 1. Outstanding for more than 6 months 2. Others One or more of the following options should be selected: Nature of cash and cash equivalents Amount 1. Balances with Banks 2. Cheques, drafts in hand 3. Cash in hand 4. Others One or more of the following options should be selected: Nature of short-term loans and advances Amount 1. Loans and advances to related parties 2. Others One or more of the following options should be selected: Share capital Amount 1. Authorized share capital 2. Issued, subscribed and fully paid 3. Subscribed but not fully paid One or more of the following options should be selected: Other equity Amount 1. Capital redemption Reserve 2. Debenture redemption Reserve 3. Share options outstanding account 4. Others 5. Retained earnings i.e. balance of P L account One or more of the following options should be selected: Nature of borrowings Amount 1. Bonds or debentures a. Foreign currency b. rupee 2. Term loans a. Foreign currency b. rupee i. Banks ii. Other parties 3. Deferred payment liability 4. Deposits 5. Loans from related parties (see instructions) 6. Long term maturities of finance lease obligations 7. Liability component of compound financial instruments 8. Other loans One or more of the following options should be selected: Nature of borrowing Amount 1. Loans repayable on demand a. From banks b. Rupee From other parties 2. Loans from related parties 3. Deposits 4. Other loans One or more of the following options should be selected: Nature of other financial liabilities Amount 1. Current maturities of long-term debt 2. Current maturities of finance lease obligations 3. Interest accrued 4. Unpaid dividends 5. Application money received for allotment of securities to the extent refundable and interest accrued thereon 6. Unpaid matured deposits and interest accrued thereon 7. Unpaid matured debentures and interest accrued thereon 8. Others (specify nature) One or more of the following options should be selected: Nature of investment Amount 1. Investments in Equity instruments a. Listed equities b. Unlisted equities 2. Investments in Preference shares 3. Investments in Government or trust securities 4. Investments in Debenture or bonds 5. Investments in Mutual funds 6. Investments in Partnership firms 7. Others Investments (specify nature) One or more of the following options should be selected: Nature of trade receivables Amount 1. Secured, considered good 2. Unsecured, considered good 3. Doubtful One or more of the following options should be selected: Nature of loans Amount 1. Security deposits 2. Loans to related parties 3. Other loans (specify nature) One or more of the following options should be selected: Nature of other financial assets Amount 1. Bank Deposits with more than 12 months maturity 2. Others One or more of the following options should be selected: Nature of other not-current assets Amount 1. Capital Advances 2. Advances other than capital advances 3. Others (specify nature) One or more of the following options should be selected: Nature of Inventory Amount 1. Raw materials 2. Work-in-progress 3. Finished goods 4. Stock-in-trade (in respect of goods acquired for trading) 5. Stores and spares 6. Loose tools 7. Others One or more of the following options should be selected: Nature of Investments Amount 1. Investment in Equity instruments a. Listed equities b. Unlisted equities 2. Investment in Preference shares 3. Investment in government or trust securities 4. Investment in debentures or bonds 5. Investment in Mutual funds 6. Investment in partnership firms 7. Other Investments One or more of the following options should be selected: Nature of trade receivable Amount 1. Secured, considered good 2. Unsecured, considered good 3. Doubtful One or more of the following options should be selected: Nature of cash and cash equivalent Amount 1. Balances with Banks (of the nature of cash and cash equivalents) 2. Cheques, drafts in hand 3. Cash on hand 4. Others (specify nature) One or more of the following options should be selected: Nature of loan Amount 1. Security Deposits 2. Loans to related parties 3. Others (specify nature) One or more of the following options should be selected: Nature of loan Amount 1. Advances other than capital advances 2. Others (specify nature) One or more of the following options should be selected: Reserve/surplus Amount 1. Revaluation Reserve 2. Capital Reserve 3. Statutory Reserve 4. Any other Reserve 5. Surplus i.e. balance in P L account One or more of the following options should be selected: Nature of Loan funds Amount A. Secured loans 1. Foreign Currency Loans 2. Rupee Loans a. From Banks b. From others B. Unsecured loans (including deposits) 1. Foreign Currency Loans 2. Rupee Loans a. From Banks b. From others i. From persons specified in section 40A(2)(b) of the Income-tax Act ii. Others One or more of the following options should be selected: Nature Amount 1. Advances from persons specified in section 40A(2)(b) of the Income-tax Act 2. Others One or more of the following options should be selected: Nature of long-term investments Amount 1. Investment in property 2. Investments in Equity instruments (a) Listed equities (b) Unlisted equities 3. Investments in Preference shares 4. Investments in Government or trust securities 5. Investments in Debenture or bonds 6. Investments in Mutual funds 7. Others Investments One or more of the following options should be selected: Nature of short-term investments Amount 1. Investments in Equity instruments (a) Listed equities (b) Unlisted equities 2. Investments in Preference shares 3. Investments in Government or trust securities 4. Investments in Debenture or bonds 5. Investments in Mutual funds 6. Others Investments One or more of the following options should be selected: Nature of inventories Amount 1. Raw materials 2. Work-in-progress 3. Finished goods 4. Stock-in-trade (in respect of goods acquired for trading) 5. Stores/consumables including packing material 6. Loose tools 7. Others One or more of the following options should be selected: Nature of Sundry Debtors Amount 1. Outstanding for more than 1 year 2. Others One or more of the following options should be selected: Nature of Cash and Bank Balances Amount 1. Balances with bank 2. Cash-in-hand 3. Others One or more of the following options should be selected: Nature of loans and advances Amount 1. Advances recoverable in cash or in kind or for value to be received 2. Deposits, loans and advances to corporate and others 3. Balance with Revenue Authorities One or more of the following options should be selected: Nature of current liabilities Amount 1. Sundry Creditors (a) Outstanding for more than one year (b) Others 2. Liability for leased assets 3. Interest Accrued and due on borrowings 4. Interest accrued but not due on borrowings 5. Income received in advance 6. Other payables One or more of the following options should be selected: Nature of provision Amount 1. Provision for Income Tax 2. Provision for Leave encashment/Superannuation/Gratuity 3. Other Provisions Schedule SPEC should be filled if the taxpayer fills any amount here Schedule 35AD should be filled if the taxpayer fills any amount here Schedule VDA should be filled if the taxpayer fills any amount here One or more of the following options should be selected: Nature of income Amount 1. Salary 2. House property 3. Capital gains 4. Other sources a. Dividend income b. Other than dividend income 5. u/s 115BBF 6. u/s 115BBG One or more of the following options should be selected: Type of exempt income credited to P L account Amount 1. share of income from firms 2. share of income from AOP/BOI 3. Pass through income 4. any other income (specify nature) One or more of the following options should be selected: Nature of income Amount 1. Salary 2. House property 3. Capital gains 4. Other sources a. Dividend income b. Other than dividend income 5. U/s 115BBF 6. u/s 115BBG One or more of the following options should be selected: Nature Amount 1. Depreciation allowable u/s 32(1)(ii) and 32(1)(iia) 2. Depreciation allowable u/s 32(1)(i) 3. Amortisation BP.15 One or more of the following options should be selected: Nature Amount 1. Premium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)] 2. Premium paid for insurance on the health of employees [36(1)(ib)] 3. Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend [36(1)(ii)] 4. Any amount of interest paid in respect of borrowed capital [36(1)(iii)] 5. Amount of discount on a zero-coupon bond [36(1)(iiia)] 6. Amount of contributions to a recognised provident fund [36(1)(iv)] 7. Amount of contributions to an approved superannuation fund [36(1)(iv)] 8. Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] 9. Amount of contributions to an approved gratuity fund [36(1)(v)] 10. Amount of contributions to any other fund 11. Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] 12. Amount of bad and doubtful debts [36(1)(vii)] 13. Provision for bad and doubtful debts [36(1)(viia)] 14. Amount transferred to any special reserve [36(1)(viii)] 15. Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] 16. Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] 17. Expenditure for purchase of sugarcane in excess of government approved prive (36(1)(xvii) 18. Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] 19. Any other disallowance BP.17 One or more of the following options should be selected: Nature Amount 1. Expenditure of capital nature [37(1)] 2. Expenditure of personal nature [37(1)] 3. Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] 4. Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] 5. Expenditure by way of penalty or fine for violation of any law for the time being in force 6. Any other penalty or fine 7. Expenditure incurred for any purpose which is an offence or which is prohibited by law 8. Expenditure incurred on corporate social responsibility (CSR) 9. Amount of any liability of a contingent nature 10. Any other amount not allowable under section 37 BP.18 One or more of the following options should be selected: Nature Amount 1. Amount disallowable under section 40 (a)(i), on account of non-compliance with the provisions of Chapter XVII-B 2. Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B 3. Amount disallowable under section 40(a)(ib) on account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 4. Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B 5. Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] 6. Amount paid as wealth tax [40(a)(iia)] 7. Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) 8. Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40(b)/ 40(ba)] 9. Any other disallowance BP.19 One or more of the following options should be selected: Nature Amount 1. Amounts paid to persons specified in section 40A(2)(b) 2. Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) 3. Provision for payment of gratuity [40A(7)] 4. any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 5. Any other disallowance BP.20 One or more of the following options should be selected: Nature Amount 1. Any sum in the nature of tax, duty, cess or fee under any law 2. Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 3. Any sum payable to an employee as bonus or commission for services rendered 4. Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 5. any sum payable as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing 6. Any sum payable as interest on any loan or borrowing from any scheduled bank or a cooperative bank other than a primary agricultural credit society or a primary cooperative agricultural and rural development bank 7. Any sum payable towards leave encashment 8. Any sum payable to the Indian Railways for the use of railway assets BP.21 One or more of the following options should be selected: Nature of deemed income Amount 1. section 41 2. section 32AD 3. section 33AB 4. section 33ABA 5. section 35ABA 6. section 35ABB 7. section 40A(3A) 8. section 72A 9. section 80HHD 10. section 80-IA 11. section 43CA BP.24 Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: Type Amount 1. section 28 2. section 30 3. section 31 4. section 32 5. section 32A 6. section 32AB 7. section 33 8. section 33A 9. section 33AB 10. section 33ABA 11. section 33B 12. section 34 13. section 34A 14. section 35 15. section 35A 16. section 35AB 17. section 35ABA 18. section 35ABB 19. section 35AD 20. section 35CCA 21. section 35CCB 22. section 35CCC 23. section 35CCD 24. section 35D 25. section 35DD 26. section 35DDA 27. section 35E 28. section 38 29. section 42 30. section 43 31. section 43A 32. section 43AA 33. section 43C 34. section 43CA 35. section 43CB 36. section 43D 37. section 44 38. section 44A 39. section 44C 40. section 44D 41. section 44DA 42. section 44DB BP.25 Schedule ESR should be filled One or more of the following options should be selected: Nature of disallowance Amount 1. Any sum in the nature of tax, duty, cess or fee under any law 2. Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 3. Any sum payable to an employee as bonus or commission for services rendered 4. Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 5. Any sum payable as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing 6. Any sum payable as interest on any loan or borrowing from any scheduled bank or a cooperative bank other than a primary agricultural credit society or a primary cooperative agricultural and rural development bank 7. Any sum payable towards leave encashment 8. Any sum payable to the Indian Railways for the use of railway assets This field will be pre-filled from the Schedules PRES BP.38 One or more of the following options should be selected: Nature Amount 1. Income chargeable under Rule 7 2. Deemed income chargeable under Rule 7A 3. Deemed income chargeable under Rule 7B(1) 4. Deemed income chargeable under Rule 7B(1A) 5. Deemed income chargeable under Rule 8 6. Income other than Rule 7A, 7B 8 BP.42 If there is a loss from business(other than speculative and 35AD business), Schedule SLCY should be filled. BP.47 SPEC.4 shall be taken from Schedule SPEC Schedule SPEC should be filled if there is any loss in this row BP.44 35AD.5 shall be taken from Schedule 35AD Schedule 35AD should be filled if there is any loss in this row BP.45 If balance income is negative, Schedule CYLA should be filled BP.48 Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: 1. Loss from other business One or more of the following options should be selected: Nature Amount 1. Income from speculative business 2. Income from specified Business/s 35AD 3. Income from other business One of the following options should be selected: 1. Mercantile 2. cash The following information shall be filled in the drop down: 1. Raw material [At cost or market rate whichever is less or at cost or at market rate] 2. Finished goods [At cost or market rate whichever is less or at cost or at market rate] The following options in the drop-down menu shall be provided: Nature Amount 1. Salary 2. Income from house property 3. Income from business or profession 4. Capital gains 5. Income from other sources One or more of the following options should be selected: 1. Plant and machinery @15% 2. Plant and machinery @30% 3. Plant and machinery @40% 4. Plant and machinery @45% 5. Land@ nil 6. Building (not including land) @ 5% 7. Building (not including land) @ 10% 8. Building (not including land) @ 40% 9. Furniture and fittings @10% 10. Intangible assets @25% 11. Ships@ 20% One or more of the following options should be selected: 1. Plant and machinery @15% 2. Plant and machinery @30% 3. Plant and machinery @40% 4. Plant and machinery @45% 5. Building (not including land) @ 5% 6. Building (not including land) @ 10% 7. Building (not including land) @ 40% 8. Furniture and fittings @10% 9. Intangible assets @25% 10. Ships@ 20% One or more of the following options should be selected: 1. Section 35(1)(i) 2. Section 35(1)(ii) 3. Section 35(1)(iia) 4. Section 35(1)(iii) 5. Section 35(1)(iv) 6. Section 35(1)(2AA) 7. Section 35(1)(2AB) 8. Section 35(1)(CCC) 9. Section 35(1)(CCD) For options 2, 3, 4, 6, rows in sl. No.s ESR. 5 10 shall be enabled. One or more of the following options should be selected: - 1. Cash 2. Other modes Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: 1. Money or other assets received under an insurance [section 45(1A)] 2. Any amount received under a Unit Linked Insurance Policy [section 45(1B)] 3. Conversion or treatment of capital asset as stock in trade [section 45(2)] 4. Transfer of capital asset by a person to a firm or other Association of persons or body of individuals [section 45(3)] 5. Capital asset received by a specified person from a specified entity [section 45 read with section 9B] 6. Money or capital asset or both received by a specified person from a specified entity [section 45(4) read with section 9B] 7. Compulsory acquisition [section 45(5)] 8. Transfer of capital asset under a specified agreement [section 45(5A)] 9. Money or other assets received by shareholders on liquidation [section 46] 10. Purchase by company of its own shares or other specified securities [section 46A] 11. Slump sale [section 50B] 12. Sale of equity shares in a company or units of equity oriented fund or Sale of units of a business trust on which STT is paid [section 111A] 13. Sale of equity shares in a company or units of equity oriented fund or Sale of units of a business trust on which STT is paid [section 112A] 14. Transfer of units purchased in foreign currency by offshore fund [115AB(1)(ii) proviso] 15. Transfer of bonds or Global Depository Receipts [section 115AC(1)(ii)] 16. Transfer of Global Depository Receipts [section 115ACA(1)(ii)] 17. Transfer of securities (other than units referred to in section 115AB) [115AD(1)(b)(ii) proviso] (for FII) 18. Transfer of securities (other than units referred to in section 115AB) [115AD(1)(b)(iii) proviso] (for FII) 19. Transfer of listed securities (other than a unit) or zero coupon bond [proviso under section 112(1)] 20. Transfer by non-residents of unlisted securities or shares of a company not being a company in which public are substantially interested [section 112(1)(c)(iii)] 21. Transfer of shares or debentures of Indian company by nonresident, in foreign currency [first proviso to section 48] 22. Transfer of bonds or debentures other than capital indexed bonds issued by Government or sovereign gold bonds issued by RBI 23. Transfer of Virtual Digital Assets 24. others, please specify 1. Schedule CG should be filled to the extent applicable (based on the options selected in CG.2) 2. Option 5 and 6 are applicable only to Firm/AOP/BOI 3. Where option Sale of equity shares in a company or units of equity-oriented fund or Sale of units of a business trust on which STT is paid [section 112A] is selected Schedule 112A should be filled. 4. Where option Sale of equity shares in a company or units of equity-oriented fund or Sale of units of a business trust on which STT is paid [section 111A] is selected Schedule 111A should be filled. 5. Schedule 115AD should be filled where any of the following options is selected: (a) Transfer of securities (other than units referred to in section 115AB) [115AD(1)(b)(ii) proviso] (for FII) (b) Transfer of securities (other than units referred to in section 115AB) [115AD(1)(b)(iii) proviso] (for FII) One or more of the following options should be selected: 1. Land 2. Building 3. Land and building 4. Unit Linked Insurance Policy 5. Unit as defined in section 94 6. Securities as defined in clause (h) of section 2 of SCRA, 1956 7. Unlisted shares 8. others In case of options 1, 2, 3, Schedule CT should be filled Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form To be filled as per Schedule AD One or more of the following options should be selected: Section Amount 1. 45(2) 2. 45(4) rws 9B 3. 50B (a) Rule 11UAE(2) (b) Rule 11UAE(3) 4. 50CA (a) Rule 11UAA (b) Rule 11UAD 5. 50D 6. Any other Full value of consideration adopted as per section 50C for the purpose of capital gains [in case CG.8 does not exceed 1.10 times CG.7, this value shall be CG.7, or else CG.8] 1. This field should be filled only where the date of acquisition as per CG.5 id prior to 01.04.2001 2. This row shall be applicable only for the capital assets to which clause (b) of sub-section (2) to section 55 is applicable 3. This will be applicable to capital assets other than those covered u/s 111A and 112A If yes is selected, fill Schedule COA01 If yes is selected, fill Schedule PRO Where option 2 is selected in CG.2, cost of acquisition should be filled as Aggregate of the premium paid during the term of the policy as reduced by the premium that has already been considered for calculation of taxable amount under this sub-rule during the earlier previous year or years . Inputs in this field should be allowed only if the type of capital gains is slump sale Following options will be provided in the drop-down menu. Section Amount 1. Section 54 2. Section 54B 3. Section 54D 4. Section 54EC 5. Section 54F 6. Section 54G 7. Section 54GA 8. Section 115F Based on the section chosen, appropriate schedule will open for capturing details of deduction 1. Section 54 Schedule 54 2. Section 54B Schedule 54B 3. Section 54D Schedule 54D 4. Section 54EC Schedule 54EC 5. Section 54F Schedule 54F 6. Section 54G Schedule 54G 7. Section 54GA Schedule 54GA 8. Section 115F Schedule 115F Loss will be a positive figure This field will be enabled in the case of securities and units only Schedule CGAS should be filled. Schedule 47A should be filled. Schedule PTICG should be filled Value shall be taken from PTICG.3 If aggregate is loss, Schedule CYLA should be filled The following values to be provided in drop down: 1. STCG chargeable @ 15% 2. STCG chargeable @ 30% 3. LTCG @ 10% u/s 112A 4. LTCG @ 10% under sections other than u/s 112A 5. LTCG chargeable @ 20% 6. STCG applicable rates The following values to be provided in drop down: Basis Amount in Rs (a) Valuation report (b) Stamp valuation (c) Land development authority rate (d) Any other, please specify The following values to be provided in drop down: 1. Transfer by the previous owner a. Partition of HUF [section 47(i)] b. Gift or will or irrevocable trust [section 47(iii)] c. Transfer by holding to subsidiary company [section 47(iv)] d. Transfer by subsidiary to holding company [section 47(v)] e. Transfer by amalgamating company to Indian amalgamated company [section 47(vi)] f. Transfer by foreign amalgamating company to foreign amalgamated company of the shares in Indian company [section 47(via)] g. Transfer of banking company [section 47(viaa)] h. Transfer of share of foreign company in case of amalgamation[section 47(viab)] i. Transfer in a demerger by the demerged company to resulting company [section 47(vib)] j. Transfer by foreign demerged company to foreign resulting company of the shares in Indian company [section 47(vic)] k. Transfer in a business re-organizing by a predecessor cooperative bank [section 47(vica)] l. Transfer of shares held in a predecessor cooperative bank [section 47(vicb)] m. Transfer of share of foreign company in case of demerger [section 47(vicc)] n. Transfer in a relocation of a capital asset by the original fund to resultant fund [section 47(viiac)] o. Transfer of share, unit or interest in a scheme of relocation[section 47(viiad)] p. Transfer of capital asset by India Infrastructure Finance Company Limited to an institution [section 47(viiae)] q. Transfer of capital asset by a public sector company to another public sector company [section 47(viiaf)] r. Transfer of a capital asset or intangible asset to a company due to succession, demutualisation or corporatisation [section 47(xiii)] s. Transfer of a capital asset or intangible asset by a private company or unlisted public company to a LLP or transfer of a share held by a shareholder due to conversion of company to LLP [section 47(xiiib)] t. Transfer of capital asset or intangible asset by a sole proprietary concern to a company on succession [section 47(xiv)] 2. Other transfers a. Transfer or Issue of share by resulting company in case of demerger [section 47(vid)] b. Transfer by shareholder in a scheme of amalgamation [section 47(vii)] c. Transfer of GDR [section 47(viia)] d. Transfer of rupee denominated bond [section 47(viiaa)] e. Transfer of bond/GDR or rupee denominated bond or any other security notified by the Central Government [section 47(viiab)] f. Transfer of Government security by a non-resident to another non-resident [section 47(viib)] g. Transfer of Sovereign Gold Bond by way of redemption by individual [section 47(viic)] h. Transfer of work of art, book, manuscript, drawing etc to the Government or any public museum or institution [section 47(ix)] i. Transfer by conversion of bonds or debentures, debenture-stock or deposit certificates of a company into shares or debentures of that company [section 47(x)] j. Transfer by way of conversion of bonds referred to in section 115AC(1)(a) into shares and debentures of any company [section 47(xa)] k. Transfer by way of preference shares of a company into equity shares of that company [section 47(xb)] l. Transfer of land of a sick industrial company, being managed by its workers cooperative [section 47(xii)] m. Transfer of a membership right by a member of a recognised stock exchange in India [section 47(xiiia)] n. Transfer in a scheme for lending of securities under an agreement/arrangement entered into by assessee [section 47(xv)] o. Transfer of a capital asset in reverse mortgage [section 47(xvi)] p. Transfer of a share of a SPV to a business trust in exchange of units allotted by that trust [section 47(xvii)] q. Transfer of a unit held by a holder in the consolidating scheme of a mutual fund, in consideration of the allotment of unit in such scheme [section 47(xviii)] r. Transfer of a unit held by a holder in the consolidating plan of a mutual fund scheme, in consideration of the allotment of unit in such plan [section 47(xix)] Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: 1. Clause (iv) of section 47 2. Clause (v) of section 47 3. Clause (xiii) of section 47 4. Clause (xiiib) of section 47 5. Clause (xiv) of section 47 47A.1 One or more of the following options should be selected: 1. such capital asset is converted by the transferee company into, or is treated by it as, stock-in-trade of its business; or 2. the parent company or its nominees or, as the case may be, the holding company ceases or cease to hold the whole of the share capital of the subsidiary company, 3. Provisions of proviso to clause (xiii) of section have not been complied with 4. Provisions of proviso to clause (xiiib) of section have not been complied with 5. Provisions of proviso to clause (xiv) of section have not been complied with 47A.3 If shares are acquired on or before 31.01.2018, (total sale value)(115AD.3*115AD.4) If shares are acquired after 31.01.2018, please enter full value of consideration 115A D.5 One or more of the following options* should be selected: Short term capital loss @ 15% Short term capital loss @ 30% Short term capital loss @ applicable rate Long term capital loss @ 10% Long term capital loss @ 20% *Options will be available as per the provisions of the Act One or more of the following options* should be selected*: Short term capital gain @ 15% Short term capital gain @ 30% Short term capital gain @ applicable rate Long term capital gain @ 10% Long term capital gain @ 20% *Options will be available as per the provisions of the Act. SCLCY. 3 One or more of the following options should be selected: Short-term capital gains taxable at the rate of 15% Short-term capital gains taxable at the rate of 30% Short-term capital gains taxable at applicable rates Long- term capital gains taxable at the rate of 10% Long- term capital gains taxable at the rate of 20% Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form Nature Amount 1. Dividend a. u/s 2(22)(e) b. Other than 2(22)(e) 2. Interest 3. Dividend a. From saving bank account b. From deposits c. From Income-tax refund d. Interest accrued on contributions to provident fund to the extent taxable as per i. First proviso to section 10(11) ii. Second proviso to section 10(11) iii. First proviso to section 10(12) iv. Second proviso to section 10(12) e. Others 4. Rental income from machinery, plant or building 5. Income of the nature referred to in section 56(2)(x) a. aggregate value of sum of money received without consideration b. in case immovable property is received without consideration, stamp duty value of property c. in case immovable property is received for inadequate consideration stamp duty value of property in excess of such consideration d. in case any other property is received without consideration, fair market value of property e. in case any other property is received for inadequate consideration, fair market value of property in excess of such consideration 6. Family pension 7. Income accrued and claimed as relief from retirement benefit account maintained in notified country u/s 89A a. USA b. Canada c. UK 8. Income received and taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year a. USA b. Canada c. UK 9. Income from retirement benefit account maintained other than 6 7 above 10. Any other income Nature Amount 1. Interest expenses on dividend income 2. Eligible interest expenses (other than dividend income) 3. Interest expenditure on dividend u/s 57(i) 4. Eligible deduction u/s 57 (iia) (only in case of family pension) 5. Depreciation available in case of rental income from machinery, plant, building etc 6. Other expense/deductions Nature Amount 1. personal expenses of the taxpayer 2. expenditure of the nature referred to in subsection (12) of section 40A 3. interest chargeable under this Act which is payable outside India on which tax has not been paid or deducted under Chapter XVII-B 4. any payment which is chargeable under the head Salaries , if it is payable outside India, unless tax has been paid thereon or deducted therefrom under Chapter XVII-B This amount cannot exceed the value in OS.1.7 One or more of the following options should be selected: - Sl. No. Nature Amount 1 115A(1)(a)(i) (dividend earned by non-resident) @20% 2 115A(1)(a)(ii) (interest earned by non-resident) @20% 3 115A(1)(a)(iia) (interest earned by non-resident from an infrastructure debt fund)@5% 4 115A(1)(a)(iiaa) (interest earned by a non-resident on monies borrowed in foreign currency by an Indian company)@4% 5 115A(1)(a)(iiaa) (interest @5%) 6 115A(1)(a)(iiab) (interest earned by a non-resident on certain bonds and Government securities) @5% 7 115A(1)(a)(iiac) (interest earned by a non-resident unit holder from a venture capital fund) @5% 8 115A(1)(a)(iiac) (interest earned by a non-resident unit holder from a venture capital company) @10% 9 115A(1)(a)(iii) (income earned by a non-resident on units of MF or UTI) @20% 10 115A(1)(b) (royalty or FTS earned by non-resident from source in India) @10% 11 115AB(1)(a) [income in respect of off shore units/offshore fund] 12 115AC (interest earned by non-resident on bonds purchased in foreign currency) @10% 13 115AC (dividend earned by non-resident on GDRs) @10% 14 115ACA (dividend of resident individual on GDRs) @10% 15 115AD(1)(i) (income other than dividend received by an FII in respect of securities other than units referred to in section 115AB) 16 115AD(1)(i) (income by way of interest received by an FII on bonds or government securities referred to in section 194LD) 17 115BB (Winnings from lotteries, puzzles, races, games etc.) @30% 18 115BBA [income of a non-resident sportsman, sports association or institution or entertainer from a source in India relating to game/sport/performance]) @20% 19 115BBE (a) Cash credit u/s 68 (b) Unexplained investment u/s 69 (c) Unexplained money etc u/s 69A (d) Unexplained investment etc u/s 69B (e) Unexplained expenditure etc u/s 69C (f) Amount borrowed or repaid on hundi u/s 69D 20 115BBF [royalty from a patent developed and registered in India] @10% 21 115BBG [income from transfer of carbon credits] @10% 22 115E [investment income of a non-resident Indian] 23 Chargeable under DTAA rate (to be taken from Schedule DTAA) 24 115BBC- Anonymous donations in certain cases 25 Accumulated balance of recognised provident fund taxable u/s 111 Where the option Chargeable under DTAA rate is selected, Schedule DTOS shall be mandatorily filled furnishing the details of the applicable DTAA etc in the schedule If yes, Schedule PTIOS should be filled Value shall be taken from PTIOS.3 Schedule RH should be filled. Schedule AROS to be filled If loss, Schedule CYLA should be filled One or more of the following options should be selected: - Taxable at normal rates Amount 115A(1)(a)(i) (dividend earned by non-resident) @20% 115A(1)(a)(ii) (interest earned by non-resident) @20% 115A(1)(a)(iia) (interest earned by non-resident from an infrastructure debt fund)@5% 115A(1)(a)(iiaa) (interest earned by a non-resident on monies borrowed in foreign currency by an Indian company)@4% 115A(1)(a)(iiaa) (interest @5%) 115A(1)(a)(iiab) (interest earned by a non-resident on certain bonds and Government securities) @5% 115A(1)(a)(iiac) (interest earned by a non-resident unit holder from a venture capital fund) @5% 115A(1)(a)(iiac) (interest earned by a non-resident unit holder from a venture capital company) @10% 115A(1)(a)(iii) (income earned by a non-resident on units of MF or UTI) @20% 115AC (interest earned by non-resident on bonds purchased in foreign currency) @10% 115AC (dividend earned by non-resident on GDRs) @10% 115ACA (dividend of resident individual on GDRs) @10% 115AD(1)(i) (income other than dividend received by an FII in respect of securities other than units referred to in section 115AB) 115AD(1)(i) (income by way of interest received by an FII on bonds or government securities referred to in section 194LD) Schedule DTOS will open Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: - 1. Income by way of Winnings from lotteries, puzzles, races, games, gambling, betting etc referred to in section 2(24)(ix) 2. Dividend income a. Dividend income not chargeable to tax at DTAA rate i. Dividend income u/s 115A(1)(a)(i) @20% (including pass through income) ii. Dividend income u/s 115AC @10% (including pass through income) iii. Dividend income u/s 115ACA(1)(a) @ 10% (including pass through income) iv. Dividend income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @20% (including pass through income) v. Dividend income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @10% (including pass through income) vi. Dividend income [other than u/s 2(22)(e)] not covered in (a) to (e) above b. Dividend income chargeable to tax at DTAA rates Presumptive Income One or more of the following options should be selected: 1. section 44AD 2. section 44ADA 3. section 44AE 4. section 44B 5. section 44BB 6. section 44BBA 7. section 44BBB 8. Chapter XII-G 9. First Schedule to the Income-tax Act The following schedules are to be opened: Option selected Schedule section 44AD PIR, PBP section 44ADA PIP, PBP section 44AE PIT, PBP section 44B PISB section 44BB PIM section 44BBA PIA section 44BBB TPP Chapter XII-G XIIG First Schedule to the Income-tax Act INS Amount will be auto filled from the respective schedules. One or more of the following options should be selected: 1. Owned 2. Leased 3. Hired Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles) The amount will be automatically prefilled from schedule DTOS Special Income PAN is to be provided, if available Aadhaar is to be provided, if available This amount will be auto-populated to the respective head of income Brought forward/carry forward of losses Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form Nature of loss* Amount Loss from house property Business loss (Other than speculation or specified business loss) Loss from other sources (other than loss from race horses and amount chargeable at special rate of tax) *Options will be available as per the provisions of the Act. Nature* Amount Salary House property Business (excluding income from life insurance business u/s 115B, speculation income and income from specified business) Income from life insurance business u/s 115B Speculation business Specified business income u/s 35AD Short term capital gain taxable @15% Short term capital gain taxable @30% Short term capital gain taxable at applicable rates Long term capital gain taxable @10% Long term capital gain taxable @20% Net income from other sources chargeable at normal applicable rates Profit from the activity of owning and maintain race horses Income from other sources taxable at special rates in India as per DTAA *Options will be available as per the provisions of the Act. If positive, Schedule CFL should be filled Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form *Options will be available as per the provisions of the Act. Nature* Amount 1. Salary 2. House property 3. Business (excluding income from life insurance business u/s 115B, speculation income and income from specified business) 4. Income from life insurance business u/s 115B 5. Speculation business 6. Specified business income u/s 35AD 7. Short term capital gain taxable @15% 8. Short term capital gain taxable @30% 9. Short term capital gain taxable at applicable rates 10. Short term capital gain taxable at special rates in India as per DTAA 11. Long term capital gain taxable @10% 12. Long term capital gain taxable @20% 13. Long term capital gain taxable at special rates in India as per DTAA 14. Net income from other sources chargeable at normal applicable rates 15. Profit from the activity of owning and maintain race horses 16. Income from other sources taxable at special rates in India as per DTAA One or more of the following options should be selected: - Nature* Amount 1. House property 2. Loss from business (excluding income from life insurance business u/s 115B, speculation income and income from specified business) 3. Loss from life insurance business u/s 115B 4. Loss from speculation business 5. Loss from specified business loss u/s 35AD 6. Short term capital loss 7. Long term capital loss 8. Loss from the activity of owning and maintain race horses 9. Brought forward depreciation 10. Brought forward allowances u/s 35(4) *Options will be available as per the provisions of the Act. This figure will go to Schedule CFL It will be pre-filled to Schedule TI Nature of loss* Amount 1. Loss from House property 2. Loss from Business (excluding income from life insurance business u/s 115B, speculation income and income from specified business) 3. Loss from life insurance business u/s 115B 4. Loss from Speculation business 5. Loss from Specified business 6. Short term capital loss 7. Long term capital gain loss 8. Loss from the activity of owning and maintain race horses *Options will be available as per the provisions of the Act. If taxpayer opts for option 2(a), then CFL.3 and CFL.4 should be filled Applicable assessment years drop down shall be provided This amount will be populated as BFLA.5 This amount will be populated as BFLA.6 Exemptions and deductions Relevant clause of section 10 Amount 1. Clause (1) -Agricultural income 2. Clause (2) - Income from HUF or estate 3. Clause (2A) - Income of partner from firm 4. Clause (4)(ii) - Interest from Non- Resident (External) Account 5. Clause (4B) - Interest from savings certificates 6. Clause (4C) - Interest payable on rupee denominated bond 7. Clause (4D) - Income of specified fund from asset in IFSC 8. Clause (4E) - Income from non deliverable forward contracts 9. Clause (4F) - Royalty/ Interest on aircraft lease in IFSC 10. Clause (4G) - Income from portfolio maintained in IFSC 11. Clause (6) a. Sub-clause (ii)- Remuneration from foreign state b. Sub-clause (vi) - Income from foreign enterprise c. Sub-clause (viii) - Salary from foreign ship d. Sub-clause (xi) - Remuneration from foreign state during training in India 12. Clause (6C) - Income from Royalty/ FTS 13. Clause (6D) - Royalty/ FTS from NTRO 14. Clause (10BB) - Payment for Bhopal Gas Leak Disaster 15. Clause (10BC) - Compensation for disaster 16. Clause (10D) - Life insurance policy 17. Clause (11) - Provident Fund under Provident Fund Act 18. Clause (11A) - Sukanya Samriddhi Account Rules, 2014 19. Clause (12) - Recognised Provident Fund 20. Clause (12A) - Closure or opting out of New Pension Scheme 21. Clause (12B) - Partial withdrawal from New Pension Scheme Account 22. Clause (13) - Approved superannuation fund 23. Clause (14) - Office expenses 24. Clause (15) - Income from notified financial instruments a. Sub-clause (i) - Income from notified financial instruments b. Sub-clause (iib) - Capital Investment Bonds c. Sub-clause (iic) - Relief Bonds d. Sub-clause (iid) - Income from notified bonds e. Sub-clause (iii) - Securities under the Issue Department of Central Bank of Ceylon f. Sub-clause (iiia) - Foreign Central Banks g. Sub-clause (iiib) - Nordic Investment Bank h. Sub-clause (iiic) European Investment Bank i. Sub-clause (iv) - Interest payable j. Sub-clause (v) - Interest on securities and deposits for Bhopal gas leak victims k. Sub-clause (vi) - Gold Deposit Bonds l. Sub-clause (vii) - Interest on specified bonds m. Sub-clause (viii) - Interest on deposit in Offshore Banking Unit in SEZ 25. Clause (16) scholarships 26. Clause (17) MP/MLA allowance 27. Clause (17A) award/reward 28. Clause (18) gallantry pension 29. Clause (19) family pension of members of armed forces 30. Clause (19A) annual value of palace 31. Clause (20)-Local Authority 32. Clause (23AA) income from armed forces Fund 33. Clause (23AAB) income from LIC pension fund 34. Clause (23BB) income of khadi and village development authority 35. Clause (23BBA) income body administering public religious or charitable trusts or societies 36. Clause (23BBB) income of European Economic Community derived in India 37. Clause (23BBC) income of SAARC Fund for Regional projects 38. Clause (23BBE) income of IRDAI 39. Clause (23BBF) income of North-Eastern Development Finance Corporation 40. Clause (23BBG) income of Central Electricity Regulatory Commission 41. Clause (23BBH) income of Prasar Bharati 42. Clause (23EA) income of Investor Protection Fund from contributions 43. Clause (23F) income of venture capital fund/company from dividends or LTCG (power generation/telecom/infrastructure) 44. Clause (23FA) - income of venture capital fund/company from dividends or LTCG (software/IT/pharma/bio-tech/agriculture)) 45. Clause (23FBA) income of an investment fund other than PGBP 46. Clause (23FBB) PTI of investment fund 47. Clause (23FBC) income of unit holder from a specified fund defined under clause 4D 48. Clause (23FC) interest of dividend income of a business trust 49. Clause (23FCA) income of a real estate investment trust 50. Clause (23FD) distributed income received by a unit holder from a business trust 51. Clause (23FE) dividend/interest/LTCG of a specified person from an investment made in India 52. Clause (23FF) capital gains of a non-resident or specified fund on transfer of shares of resident company 53. Clause (25) interest on securities held by provident fund and capital gains from transfer of such securities 54. Clause (25A) income of Employees State Insurance Fund 55. Clause (26) income of member of Scheduled Tribe 56. Clause (26AAA) income of Sikkimese 57. Clause (26AAB) income of APMC or board 58. Clause (26B) income of a body established for promoting the interests of SCs or STs or Backward classes 59. Clause (26BB) income of corporation for minority welfare 60. Clause (26BBB) income of corporation for welfare of ex-servicemen 61. Clause (27) income of co-operative society for welfare of SCs or STs 62. Clause (30) subsidy received from Tea Board 63. Clause (31) subsidy received from Coffee/Rubber/Spices Board 64. Clause (32) income of minor child upto Rs. 1500 65. Clause (33) income from transfer of a unit of the Unit Scheme, 1964 66. Clause (34A) income of a shareholder on buy back of shares 67. Clause (36) LTCG from transfer of equity share purchased in 2003-04 68. Clause (37) capital gains of individual or HUF from transfer of agricultural land 69. Clause (38) LTCG from transfer of an equity share or unit of equity-oriented fund or business trust chargeable to STT 70. Clause (39) specified income from an international sporting event held in India 71. Clause (40) income of a subsidiary company received from holding company for settlement of dues of power generation 72. Clause (42) specified income of a body established under a treaty or conventions between India and other countries 73. Clause (43) loan received in reverse mortgage 74. Clause (44) income received for, or on behalf of, the New Pension System Trust 75. Clause (48) income of foreign company in Indian currency on sale of crude oil or any other goods/services 76. Clause (48A) income of foreign company for storage of crude oil in India and sale therefrom in India 77. Clause (48B) - income of foreign company for sale of crude oil in India, other than as per clause (48A) 78. Clause (48C) income of Indian Strategic Petroleum Reserves Limited for replenishment of crude oil 79. Clause (48D) income of an institution established for financing infrastructure and development 80. Clause (48E) income of a developmental financing institution, licensed by RBI 81. Clause (50) income from specified service or e-commerce supply, chargeable to equalisation levy DTAA/DTAC 82. Income not chargeable to tax under DTAA Others 83. Any other exempt income Where the taxpayer selects the option Income not chargeable to tax under DTAA , the figure will be automatically prefilled from Schedule DTAA Depending upon the option selected, the following schedules should be filled: Option selected Schedule Clause (1) -Agricultural income AGR Clause (2) - Income from HUF or estate HUF Clause (2A) - Income of partner from firm PFR Clause (4G) - Income from portfolio maintained in IFSC PMS Clause (10D) - Life insurance policy LIP Clause (20)-Local Authority LA Clause (23FBA) income of an investment fund other than PGBP PTIF Clause (23FBB) PTI of investment fund PTIU Clause (23FBC) income of unit holder from a specified fund defined under clause 4D PTIU Clause (23FC) interest of dividend income of a business trust PTIF Clause (23FCA) income of a real estate investment trust PTIF Clause (23FD) distributed income received by a unit holder from a business trust PTIU Clause (34A) income of a shareholder on buy back of shares BB Clause (39) specified income from an international sporting event held in India ISE Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form The details of income not chargeable to tax under DTAA shall be furnished in this schedule The details of income chargeable to tax under DTAA shall be furnished in this schedule One or more of the following options should be selected: 1. Rent or revenue derived from land 2. Income derived from land by agriculture 3. Income from any related process u/s 2(1A)(b)(ii) 4. Income from sale as provided u/s 2(1A)(b)(iii) 5. Income derived from building as provided u/s 2(1A)(c) One or more of the following options should be selected: 1. Land is owned by self 2. Land is held on lease One or more of the following options should be selected: 1. Land is irrigated 2. Land is rainfed One or more of the following options should be selected: 1. Rule 7A: Income from the manufacture of rubber 2. Rule 7B: Income from the manufacture of coffee 3. Rule 8: Income from the manufacture of tea To be applicable only for policy issued on or after 1st February, 2021 One of the following options should be selected: i. Panchayat as referred to in clause (d) of article 243 of the Constitution ii. Municipality as referred to in clause (e) of article 243P of the Constitution iii. Municipal Committee and District Board responsible for control or management of a Municipal or local fund Cantonment Board as defined in section 3 of the Cantonments Act, 1924 One or more of the following options should be selected: i. Income from house property ii. Capital gains iii. Income from other sources iv. Trade or business One or more of the following options should be selected: 1. House property 2. Capital gains a. Short term i. Section 111A ii. Other than section 111A b. Long term i. Section 112A ii. Other than section 112A 3. Other sources a. Dividend b. Others Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form Following options shall be provided in the drop-down menu: 1. Income from business or profession 2. Capital gains 3. Dividend received or receivable from a special purpose vehicle by the business trust where the special purpose vehicle has not exercised the option under section 115BAA 4. Income from other sources (other than income at sl. No. 3) 5. others Chapter VI-A One or more of the following options should be selected: - Section Amount 1. 80C 2. 80CCC 3. 80CCD(1) 4. 80CCD(1B) 5. 80CCD(2) 6. 80D 7. 80DD 8. 80DDB 9. 80E 10. 80EE 11. 80EEA 12. 80EEB 13. 80G 14. 80GG 15. 80GGA 16. 80GGB 17. 80GGC 18. 80IA 19. 80IAB 20. 80IB 21. 80IAC 22. 80IBA 23. 80IC/ 80IE 24. 80ID 25. 80JJA 26. 80JJAA 27. 80LA(1) 28. 80LA(1A) 29. 80M 30. 80P 31. 80PA 32. 80QQB 33. 80RRB 34. 80TTA 35. 80TTB 36. 80U The following schedules should be filled: Section selected Schedule 80D 80D 80G 80G 80GGA 80GGA 80GGB 80GGB 80GGC 80GGC 80IA 80IA 80IB 80IB 80IC/IE 80IC 80IAB 80IAB 80JJAA 80JJAA 80LA 80LA 80P 80P 80M 80M One or more of the following options should be selected: Self and Family Parent 80D.1 One or more of the following options should be selected: 1. Payment for medical insurance premium (mode other than cash)/ contribution to CGHS 2. Payment made for preventive health check up 3. Medical expenditure on the health of Resident senior citizen for whom no amount is paid to effect/keep in force health insurance) (mode of payment other than cash) 80D.3 One or more of the following options should be selected fields: - 1. Donation entitled for 100% deduction without qualifying limit 2. Donation entitled for 50% deduction without qualifying limit 3. Donation entitled for 100% deduction subject to qualifying limit 4. Donation entitled for 50% deduction subject to qualifying limit: i. Donee is approved u/s 80G(2)(a)(iv) ii. Other than (i) above 80G.3 One of the following options should be selected fields: - 1. Cash 2. Other modes 80G.4 One or more of the following options should be selected: - 1. Clause (a) of sub-section (2) of section 80 GGA 2. Clause (aa) of sub-section (2) of section 80 GGA 3. Clause (b) of sub-section (2) of section 80 GGA 4. Clause (bb) of sub-section (2) of section 80 GGA 5. Clause (c) of sub-section (2) of section 80 GGA 6. Clause (cc) of sub-section (2) of section 80 GGA 7. Clause (d) of sub-section (2) of section 80 GGA Clause (e) of sub-section (2) of section 80 GGA 80GGA.4 One of the following options should be selected: - 1. Cash 2. Other modes 80GG A.5 One of the following options should be selected: - 1. Cash 2. Other modes 80GGB.4 One of the following options should be selected: - 1. Cash 2. Other modes 80GGC.4 One or more of the following options should be selected: - 1.80IA(4)(i) [Infrastructure facility] 2. 80IA(4)(iv) [Power] 3. 80IA(4)(v) [Revival of power generating plant] 80IA.1 One or more of the following options should be selected: - 1. 80IB(4) [Industrial undertaking located in Jammu Kashmir and Ladakh] 2. 80IB(8A) [Company carrying on scientific research] 3. 80IB(9) [Undertaking which begins commercial production or refining of mineral oil] 4. 80IB(10) [Undertaking developing and building housing projects] 5. 80IB(11A) [Undertaking engaged in processing, preservation and packaging of foods, vegetables, meat and meat products, poultry, marine or dairy products] 80IB(11) [Undertaking engaged in integrated business of handling, storage and transportation of food grains] 80IB.1 One or more of the following options should be selected: - 1. Sikkim 2. Himachal Pradesh 3. Uttaranchal 4. North East a. Assam b. Arunachal Pradesh c. Manipur d. Mizoram e. Meghalaya f. Nagaland g. Tripura 80IC.1 One or more of the following options should be selected: - 1. Section 80LA(1) 2. Section 80LA(1A) 80LA.1 One or more of the following options should be selected: - 1. Scheduled bank having Overseas Banking Unit in SEZ 2. Any foreign bank having Overseas Banking Unit in SEZ 3. A Unit of IFSC 80LA.2 One or more of the following options should be selected: - 4. from an Offshore Banking Unit in a Special Economic Zone; or 5. from the business referred to in sub-section (1) of section 6 of the Banking Regulation Act, 1949 (10 of 1949) with an undertaking located in a Special Economic Zone or any other undertaking which develops, develops and operates or develops, operates and maintains a Special Economic Zone; or 6. from any Unit of the International Financial Services Centre from its business for which it has been approved for setting up in such a Centre in a Special Economic Zone; 7. arising from the transfer of an asset, being an aircraft 48 or a ship, which was leased by a unit referred to in clause (c) to a person, subject to the condition that the unit has commenced operation on or before the 31st day of March, 2024. 80LA.3 Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: - Provision Amount Sec.80P(2)(a)(i) Banking/Credit Facilities to its members Sec.80P(2)(a)(ii) Cottage Industry Sec.80P(2)(a)(iii) Marketing of Agricultural produce grown by its members Sec.80P(2)(a)(iv) Purchase of Agricultural Implements, seeds, live-stocks or other articles intended for agriculture for the purpose of supplying to its members. Sec.80P(2)(a)(v) Processing , without the aid of power, of the agricultural Produce of its members. Sec.80P(2)(a)(vi) Collective disposal of Labour of its members Sec.80P(2)(a)(vii) Fishing or allied activities for the purpose of supplying to its members. Sec.80P(2)(b)Primary cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables raised or grown by its members to Federal cooperative society engaged in supplying Milk, oilseeds, fruits or vegetables/Government or local authority/Government Company / corporation established by or under a Central, State or Provincial Act Sec.80P(2)(c)(i)Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b) Sec.80P(2)(c)(ii)Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b) Sec.80P(2)(d)Interest/Dividend from Investment in other co-operative society Sec.80P(2)(e)Income from Letting of godowns/ warehouses for storage, processing / facilitating the marketing of commodities Sec.80P(2)(f)Others multiple options shall be provided to the taxpayer 80P.1 The drop down will consist of the following: 1. Domestic company 2. Foreign company 3. Business Trust 80M.1 Please provide the PAN of the entity from which dividend has been received. In case of foreign company/ business trust, which does not have a PAN, please provide relevant identification number of the said company 80M.4 Books of account and audit One or more of the following options should be selected: 1. Cash Book 2. Bank Book 3. Ledger 4. Journal Day Book 5. Others One or more of the following options should be selected: 1. legal, 2. medical, 3. engineering 4. architectural profession 5. the profession of accountancy 6. technical consultancy 7. interior decoration 8. any other profession Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: 1. Banking Regulation Act, 1949 2. Central Excise Act,1944 Central Sales Tax Act, 1956 3. Central Goods and Services Tax Act, 2017 4. Charitable And Religious Trusts Act, 1920 5. Companies Act, 2013 6. Electricity Act, 2003 7. Employees Provident Fund and Miscellaneous Provisions Act, 1952 8. Foreign Exchange Management Act, 1999 9. Government Superannuation Fund Act, 1956 10. Integrated Goods and Services Tax Act, 2017 11. Payment of Gratuity Act, 1972 12. SEBI Act, 1992 13. Securities Contract (Regulation) Act, 1956 14. State Goods and Services Tax Act, 2017 15. Union Territories Goods and Services Tax Act, 2017 Others One or more of the following options should be selected: 1. 10AA 2. 44DA 3. 50B 4. 80-IA 5. 80-IB 6. 80-IC 7. 80-IE 8. 80-IAB 9. 80-IAC 10. 80JJAA 11. 80LA 12. 115JB 13. 115VW 14. 33ABA 15. Any other Directorship details Details of all the companies in which the taxpayer has been a director at any time during the previous year, shall be mandatorily required to be filled. The drop down shall have the following options: 1. Domestic company 2. Foreign company Option to be provided to choose more than one option. The details of PAN, shares etc would have to be filled for each option. One or more of the following options should be selected: 1. Hindu undivided family (HUF), 2. Firm 3. Association of persons (AOP) or a body of individuals (BOI), whether incorporated or not, 4. Co-operative society Where option 3 is selected, Schedule MAB should be filled. DTAA Related details One or more of the country codes should be selected. This field is to be filled by all non-resident individuals who are citizen of India or persons of Indian origin as per inputs in NRI.3/NRI.4 This field is to be filled by all non-resident individuals who are citizen of India or persons of Indian origin as per inputs in NRI.3/NRI.4 One or more of the country codes should be selected. Taxpayer Identification Number issued by the country of residence should be filled. The drop down shall have the following options: 1. Fixed place PE 2. Agency PE 3. Service PE 4. Construction PE 5. Any other PE PE.5 and PE.6 are required to be filled only when the answer to the question in PE.4 is yes Special category of taxpayers The drop down shall have the following options: i. Agent of the non-resident, including a person who is treated as an agent under section 163 [Section 160(1)(i)] ii. in respect of the income of a minor, lunatic or idiot, the guardian or manager [Section 160(1)(ii)] iii. in respect of income which the Court of Wards, the Administrator- General, the Official Trustee or any receiver or manager (including any person, who manages property on behalf of another) [Section 160(1)(iii)] iv. trustee appointed under a trust [Section 160(1)(iv)] v. trustee appointed under an oral trust [Section 160(1)(v)] Where the taxpayer selects option (iii) or (iv) then Schedule PT shall be required to be filled One or more of the following options should be selected: - Nature of opening balance Amount 1. Cash in hand 2. Bank One or more of the following options should be selected: - Nature of receipts Amount 1. Interest 2. Dividend 3. Sale of assets 4. Realization of dues/debtors 5. Others One or more of the following options should be selected: - Nature of payments Amount 1. Repayment of secured loans 2. Repayment of unsecured loans 3. Repayment to creditors 4. Commission 5. Reduction of liability (Section 156A) 6. Others One or more of the following options should be selected: - Nature of closing balance Amount 1. Cash in hand 2. Bank Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: 1. Specified fund as defined in section 10(4D) 2. Offshore banking Unit located in IFSC 3. Portfolio manager as referred to in section 10(4G) 4. Any other unit located in IFSC One or more of the following options should be selected: a. non-resident b. venture capital company c. venture capital fund d. specified company e. any other person One or more of the following options should be selected: a. non-resident b. venture capital company c. venture capital fund d. specified company e. any other person One or more of the following options should be selected: a. non-resident b. venture capital company c. venture capital fund d. specified company e. any other person One of the following needs to be selected: 1. Opting for first time 2. Continue to opt 3. Opting out 4. Not eligible to opt in One of the following needs to be selected: 1. 115BA 2. 115BAA 3. 115BAB 4. 115BAC 5. 115BAD This should be filled in case of selection of options 1 and 3 in NTR.1 This should be filled in case of selection of options 1 and 3 in NTR.1 Key management persons Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form INS.SC H.OD In Schedule OD, the details of the following persons shall be filled: 1. In case of Firm, a. The persons who were partners as on 31st March of the previous year or the date of dissolution; b. Partners that were admitted or retired during the year; and 2. In case of AOP/BOI, a. The persons who were members as on 31st March of the previous year; b. Members that were admitted or retired/ceased to be members during the year; and 3. In case of societies and co-operative banks, a. The persons who were members of managing committee as on 31st March of the previous year; b. Members of managing committee that were admitted or retired/ceased to be members during the year; and 4. In case of a trust, a. The persons who were founder/settlor/trustee/beneficiary as on 31st March of the previous year; b. Trustee/beneficiary that were admitted or retired/ceased to be trustee/beneficiary during the year; and 5. In case of a AJP, a. The persons who were executors as on 31st March of the previous year; b. Executors that were admitted or retired/ ceased to be executors during the year; and c. 6. In case of HUF, a. The persons who were karta/members as on 31 st March of the previous year; b. Karta/members that were admitted or retired/ ceased to be karta/members during the year; and INS.SC H.OD One or more of the following options should be selected: 1. Partner (in case of a firm) 2. Karta of HUF (in case of a HUF) 3. Member (in case of a HUF/AOP/BOI) 4. Member of managing committee (In case of a co-operative society) 5. Founder (In case of a trust) 6. Settlor (In case of a trust) 7. Trustee (In case of a trust) 8. Beneficiary (In case of a private trust) 9. executor (in the case of AJP) One of the following options should be selected: 1. Continuing 2. Admitted during the year 3. Retired during the year 4. Ceased to continue during the year This field will be applicable only if option 2, 3 or 4 is selected in OD.7 This field will be applicable only if option 1, 3 or 8 is selected in OD.1 Details of all the key management persons, outlined in are required to be filled by all the companies mandatorily. One or more of the following options should be selected: 1. Managing director 2. Director 3. Secretary 4. Principal officer 5. Chief executive officer 6. Chief Financial Officer 7. Manager 1. Details of all the beneficial owners, as per instruction SH.1, are mandatorily required to be furnished by all the companies. 2. Details of intermediate parent company and ultimate parent company are required to be mandatorily filled by all foreign companies INS.SC H.SH One or more of the following options should be selected: 1. Beneficial owner holding not less than 10% of the voting power at any time of the previous year 2. Natural person who is ultimate beneficial owner, directly or indirectly, of shares holding not less than 10% of the voting power at any time during the previous year in case of unlisted company One or more of the following options should be selected: 1. Immediate parent company 2. Ultimate parent company 1. Details of all the holding companies and subsidiary companies are required to be filled by all the companies mandatorily. 2. If the taxpayer is an amalgamated company, the details of the amalgamating company are to be furnished mandatorily. 3. If the taxpayer is a resulting company, the details of demerged company are to be furnished mandatorily. One or more of the following options should be selected: 1. Holding company 2. Subsidiary company 3. Amalgamating company 4. Demerged company This field shall be applicable only where the taxpayer selects options 3-6 in response to RC.1 Reconciliations Etc One or more of the following options should be selected: 1. Foreign depository accounts (including any beneficial interest) 2. Foreign custodial accounts (including any beneficial interest) 3. Foreign equity and debt interest held (including any beneficial interest) in any entity 4. Foreign cash value insurance contract or annuity contract held (including any beneficial interest) 5. Financial interest in an entity (including any beneficial interest) 6. Immovable property (including any beneficial interest) 7. Any other capital asset (including any beneficial interest) 8. Accounts in which the taxpayer has signing authority 9. Trustee/beneficiary/any other interest in any trust created under the laws of a country outside India 10. Any other income derived from any source outside India The following schedules should be filled: Option selected Schedule 1. FDCA 2. FDCA 3. FEQ 4. FCV 5. FIE 6. FIMM 7. FOCA 8. FSA 9. FTB 10. FBP One or more of the following options should be selected: 1. Interest income 2. Dividend 3. Proceeds from sale/redemption of financial assets 4. Other income One or more of the following options should be selected: 1. Direct 2. Beneficial owner 3. Beneficiary One or more of the following options should be selected: 1. Direct 2. Beneficial owner 3. Beneficiary One or more of the following options should be selected: 1. Direct 2. Beneficial owner 3. Beneficiary One or more of the following options should be selected: 1. Movable asset 1. Immovable asset One or more of the following options should be selected: 1. land 2. building 3. building or land appurtenant there to, or both, being a residential house 4. land or building or both not being in the nature of residential house 5. listed equity shares 6. unlisted equity shares 7. other securities 8. capital contribution to other entity 9. Loans Advances to any other concern (If money lending is not assessee s substantial business) 10. motor vehicle, aircraft, yacht or other mode of transport 11. Jewellery, bullion, archaeological collections, drawings, painting, sculpture or any work of art The following schedules should be filled: Option Selected Schedule 1. LB 2. LB 3. LB 4. LB 5. LES 6. UES 7. OSEC 8. CAPC 9. LAD 10. MAY 11. JEW One or more of the following options should be selected: 1. land 2. building 3. building or land appurtenant there to, or both, being a residential house 4. land or building or both not being in the nature of residential house 5. Loans Advances made since incorporation, if lending of money is not assessee s substantial business 6. Capital contribution made to any other entity since incorporation 7. Acquisition of shares and securities 8. motor vehicle, aircraft, yacht or other mode of transport (actual cost of which exceeds Rs 10 lakh acquired since incorporation) 9. Jewellery acquired since incorporation 10. archaeological collections, drawings, painting, sculpture or any work of art or bullion acquired since incorporation The following schedules should be filled: Option Selected Schedule 1. LB2 2. LB2 3. LB2 4. LB2 5. LAD2 6. CAPC2 7. SNS 8. MAY2 9. JEW2 10. JEW2 Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: Head of Income Receipts received under the head Amount apportioned in the hands of the spouse Receipts TDS thereon Receipts TDS thereon House Property Business or Profession Capital Gains Other Sources Total 5A.8 The following will be provided in drop-down menu: (a) Such specified security or sweat equity shares were sold (i)Fully (ii)Partly (iii) not sold (b) Ceased to be the employee of the employer who allotted or transferred such specified security or sweat equity share (c) Forty-eight months have expired from the end of the relevant assessment year in which specified security or sweat equity shares referred to in the said *clause were allotted (relevant from AY 2025-26). (d) None of the above Date of event should be filled where the taxpayer selects option (a)/(b)/(c) in ESOP.3 Annual aggregate turnover as per sub-section (6) of section (2) of the CGST Act, 2017. Free text to be given to explain the reason (max 100 words) Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in AMTC.3 above and cannot exceed the sum of AMT Credit Brought Forward If yes, Schedule AMTC4 should be filled Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: Nature Amount 1. Income-tax paid or payable or its provision including the amount of deferred tax and the provision thereof 2. Reserve (except reserve under section 33AC) 3. Provisions for unascertained liability 4. Provisions for losses of subsidiary companies 5. Dividend paid or proposed 6. Expenditure related to exempt income under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] 7. Expenditure related to share in income of AOP/ BOI on which no income-tax is payable as per section 86 8. Expenditure in case of foreign company referred to in clause (fb) of explanation 1 to section 115JB 9. Notional loss on transfer of certain capital assets or units referred to in clause (fc) of explanation 1 to section 115JB 10. Expenditure relatable to income by way of royalty in respect of patent chargeable to tax u/s 115BBF 11. Depreciation attributable to revaluation of assets 12. Gain on transfer of units referred to in clause (k) of explanation 1 to section 115JB 13. Others (including residual unadjusted items and provision for diminution in the value of any asset) One or more of the following options should be selected: Nature Amount 1. Amount withdrawn from reserve or provisions if credited to Profit and Loss account 2. Income exempt under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] 3. Amount withdrawn from revaluation reserve and credited to profit and loss account to the extent it does not exceed the amount of depreciation attributable to revaluation of asset 4. Share in income of AOP/ BOI on which no income-tax is payable as per section 86 credited to Profit and Loss account 5. Income in case of foreign company referred to in clause (iid) of explanation 1 to section 115JB 6. Notional gain on transfer of certain capital assets or units referred to in clause (iie) of explanation 1 to section 115JB 7. Loss on transfer of units referred to in clause (iif) of explanation 1 to section 115JB 8. Income by way of royalty referred to in clause (iig) of explanation 1 to section 115JB 9. Loss brought forward or unabsorbed depreciation whichever is less or both as may be applicable 10. Profit of sick industrial company till net worth is equal to or exceeds accumulated losses 11. Others (including residual unadjusted items and the amount of deferred tax credited to P L A/c) One or more of the following options should be selected: Nature Amount 1. Amounts credited to other comprehensive income in statement of profit loss under the head items that will not be reclassified to profit loss 2. Amounts debited to the statement of profit loss on distribution of non-cash assets to shareholders in a demerger 3. One fifth of the transition amount as referred to in section 115JB (2C) (if applicable) 4. Others (including residual adjustment) Nature Amount Amounts debited to other comprehensive income in statement of profit loss under the head items that will not be reclassified to profit loss Amounts credited to the statement of profit loss on distribution of non-cash assets to shareholders in a demerger One fifth of the transition amount as referred to in section 115JB (2C) (if applicable) Others (including residual adjustment) Sum of MAT credit utilized during the current year is subject to maximum of amount mentioned in MATC.3 above and cannot exceed the sum of MAT Credit Brought Forward If yes, Schedule MATC4 should be filled One or more of the following options should be selected: Head of income Income from outside India (included in PART B-TI) 1. Salary 2. House Property 3. Business or Profession 4. Capital Gains 5. Other Sources One or more of the following options should be selected: 1. Section Amount 2. Section 90 3. Section 90A 4. Section 91: Tax relief available in respect of country where DTAA is not applicable One or more of the following options should be selected: Date Amount One or more of the following options should be selected: 1. Trading concern 2. Manufacturing concern One or more of the following options should be selected: 1. Raw Materials 2. Finished products/ By-products Annexure B Common ITR [For persons other than persons required to furnish return under section 139(4A) or 139(4B) or 139(4C) or 139(4D)] Please see rule [12] of the Income-tax Rules, 1962 (Please refer instructions) A Assessment year A.1 Assessment year XXXX-YY B Taxpayer Identification Details B.1 Permanent Account Number (PAN) XXXXX1234X B.2 Name ABC B.3 If there is any change in the name, old name - B.4 Address of the taxpayer AD Address AD.1 Flat/Door/Block Number 123 AD.2 Name of premises/Building/Village ABC AD.3 Road/street/post office XYZ AD.4 Area/locality XYZ AD.5 Town/City/District Ghaziabad AD.6 State UP AD.7 Country India AD.8 Pin code/Zip code 201010 AD.9 Residential phone number with STD code, if applicable xxxxxxxxx AD.10 Office phone number with STD code, if applicable xxxxxxxxx AD.11 Mobile number xxxxxxxxx AD.12 E-mail id xxxxxxxxx B.5 Person type One of the following options should be selected: (a) Individual (b) Hindu undivided family (HUF), (c) Company (d) Firm (e) Association of persons (AOP) or a body of individuals (BOI), whether incorporated or not, (f) Co-operative society (g) Local authority, and (h) Artificial Juridical person (AJP) Individual B.6 Date of birth/formation/incorporation 15.06.1980 C Residential status C.1 Residential status One of the following options should be selected: (a) Resident (b) Resident but not ordinarily resident (c) Non-resident R esident D ITR filing requirement D.1 Section under which ITR is being filed One of the following options should be selected: (a) Suo-moto (b) In-response to a notice (c) Under seventh proviso to section 139(1), not otherwise required to file return Suo-moto E Identification of applicable schedules Income/loss Details E.2 Whether you have any exempt income under the Income-tax Act? No E.3 Which heads of Income are applicable to you? One or more of the following options should be selected: 1. Salaries 2. Income from house property 3. Profits and gains of business or profession 4. Capital gains 5. Income from other sources Salary, Capital gains and other sources E.6 Whether you have any income chargeable to tax at special rate? No E.7 Whether the income of any other person to be included with your income under Chapter V? No E.8 Whether you have any brought forward losses or unabsorbed depreciation or allowance under section 35(4)? No E.9 Whether any deduction has been claimed under Chapter VI-A? VIA Chapter VI-A VIA.1 Section under which deduction is being claimed 80C VIA.2 Amount of deduction 1,50,000 VIA.3 Aggregate amount of deduction under chapter VI-A 1,50,000 Yes Details of ownership/directorship etc E.18 Whether you were director in any company during the previous year? No E.19 Whether you had unlisted equity shares in any company at any time during the previous year? No E.20 Whether you had investment in partnership firm(s)/unincorporated entities during the previous year? No Special category of taxpayers E.23 Whether you are exercising option for special rate of taxation under sections 115BAC No E.29 Whether you are filing the ITR as representative assessee including section 160? No Miscellaneous E.31 Whether you have income from outside India and tax relief is to be claimed for taxes paid on su income No E.32 Whether you have any foreign asset or hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India, or have signing authority i any account located outside India, or have income from any source outside India? No E.35 Whether you are governed by Portuguese Civil Code as per section 5A No S Income from Salary S.1 Name of the employer XYZ S.2 TAN of the employer XXXXXXXX S.3 Address of the employer AD Address AD.1 Flat/Door/Block Number 567 AD.2 Name of premises/Building/Village VGH AD.3 Road/street/post office XYZ AD.4 Area/locality XYZ AD.5 Town/City/District Ghaziabad AD.6 State UP AD.7 Country India AD.8 Pin code/Zip code 201010 S.4 Nature of employment One or more of the following options should be selected: 1. Central Government 2. State Government 3. Public Sector Undertaking 4. Others 5. Central Government-Pensioner 6. State Government-Pensioner 7. Public Sector Undertaking-Pensioner 8. Others-Pensioner Gross salary S.5 Salary other than S.6 and S.7 10,00,000 S.6 Perquisite chargeable under section 17(2) N il S.7 Profit in lieu of Salary chargeable under section 17(3) N il Retirement Benefit Accounts S.8 Income accrued and claimed as relief u/s 89A during the previous year N il S.9 Income received and taxable during the previous year on which relief u/s 89A was claimed any in earlier previous year N il S.10 Income from retirement benefit account other than S.8 and S.9 N il S.11 Gross salary (S5+S6+S7+S8+S9+S10) 10,00,000 S.12 Relief u/s 89A N il S.13 Salary from all employers (S11-S12) 10,00,000 S.14 Allowances to the extent exempt u/s 10 Nil S.15 Deductions u/s 16 One or more of the following options should be selected: Nature Amount 1. S. 16(ia) standard deduction 50,000 2. S.16(ii) entertainment allowance 3. S.16(iii) professional tax 50,000 S.16 Income from Salary (S13-S14-S15) 9,50,000 S.17 Do you have tax deferred relatable to income of current or any preceding previous year, on perquisites referred in section 17(2)(vi) received from employer, being an eligible Startup refer to in section 80IAC Nil CG Income from capital gains CG.1 Whether the capital asset is short term or long term Long term CG.2 Type of capital gain, other than pass through income Sale of equity shares 112A CG.3 Nature of capital asset 112A Sale of equity share or unit on which STT is paid (Long term) 112A.1 Name of the Share/ Unit Acquired xxx 112A.2 ISIN Code YYY 112A.3 No. of Shares/ Units 1000 112A.4 Sale-price per Share/ Unit 410 112A.5 Full Value of Consideration (112A.3*112A.4) 4,10,000 112A.6 Cost of acquisition (1000 shares @ Rs 50 per share) 50,000 112A.7 Fair Market Value per share/unit as on 31st January, 2018 100 112A.8 Total Fair Market Value of capital asset as per section 55(2)(ac) (112A.3*112A.7) 1,00,000 112A.9 If the long term capital asset was acquired before 01.02.2018, lower of 112A.5 and 112A.8 1,00,000 112A.10 Cost of acquisition as per section 55(2)(ac) (higher of 112A.6 and 112A.9) 1,00,000 112A.11 Expenditure wholly and exclusively in connection with transfer 10,000 112A.12 Total deductions (112A.10+112A.11) 1.10,000 112A.13 Balance (112A.5-112A.12) 3,00,000 Securities as defined in clause (h) of section 2 of SCRA, 1956 CG.24 Capital Gain 3,00,000 CG.25 Loss to be disallowed u/s 94(7) or 94(8) Nil CG.26 Capital gain after adjustment of loss to be disallowed u/s 94(7) or 94(8) (CG.24+CG.25) 3,00,000 CG.27 Aggregate of income from capital gains (aggregate of CG.26 for all the assets) 3,00,000 CG.31 whether you have pass-through income/loss? No CG.33 Aggregate capital gain 3,00,000 OS Income from other sources OS.1 Nature and amount of income chargeable at normal rates, excluding pass through income and income chargeable at special rates Interest Amount 40,000 OS.2 Nature and amount of deduction/expense u/s 57 Nil OS.3 Nature and amount not deductible u/s 58 Nil OS.4 Profits chargeable to tax u/s 59 Nil OS.5 Relief claimed u/s 89A Nil OS.6 Net income from other sources, other than OS.7, OS.9 and OS.11 (OS.1- OS.2+OS.3+OS.4- OS.5) 40,000 OS.7 Nature and amount of income chargeable at special rates Nil OS.8 Do you have any pass through income/loss? No OS.10 Do you have income from owning and maintaining race horses No OS.12 Information about accrual/receipt of income from Other Sources NA OS.13 Income from other sources (OS.6 + OS.7+OS.9+OS.11) 40,000 TI Computation of Total Income TI.1 Income from Salary 9,50,000 TI.2 Income from House property Nil TI.3 Profits and gains from business or profession Nil TI.4 Capital gains 3,00,000 TI.5 Income from other sources 40,000 TI.6 Total of head wise income (Sum of TI.1 to TI.5) 12,90,000 TI.7 Current year losses to be set off, if any Nil TI.8 Balance after set off current year losses (TI.6-TI.7) 12,90,000 TI.9 Brought forward losses to be set off against TI8 Nil TI.10 Gross Total income (TI.8-TI.9) 12,90,000 TI.11 Deductions under Chapter VI-A 1,50,000 TI.12 Deduction u/s 10AA Nil TI.13 Total income (TI.10-TI.11-TI.12) 11,40,000 TI.14 Income chargeable to tax at special rates 3,00,000 TI.15 Income chargeable to tax at normal rates (TI.13-TI.14) 8,40,000 TI.16 Net Agricultural income/ any other income for rate purpose Nil TI.17 Aggregate of Total Income and agricultural income (TI.15+TI.16) 11,40,000 TI.18 Losses of current year to be carried forward Nil Tax payable on total income TTI.5 Tax at normal rates on total income 80,500 TTI.6 Tax at special rates 30,000 TTI.7 Tax payable on total income (TTI.5+TTI.6) 1,10,500 TTI.8 Rebate on agricultural income Nil TTI.9 Rebate under section 87A Nil TTI.10 Tax payable after rebate (TTI.7 TTI.8-TTI.9) 1,10,500 TTI.11 Surcharge on TTI.10 Nil TTI.12 Health and education cess on (TTI.10+ TTI.11) above 4500 TTI.13 Gross tax liability (TTI.10+TTI.11+TTI.12) 1,15,000 TTI.20 Tax relief u/s 89 (as per form 10 E) Nil TTI.24 Net tax liability (TTI.19-TTI.23) 1,15,000 TTI.25 Interest and fees payable Nil TTI.26 Aggregate liability (TTI.24+TTI.25) 1,15,000 TTI.27 Taxes paid 1,15,000 TTI.28 Amount payable (TTI.26-TTI.27) Nil TTI.29 Refund Nil BA Bank Account Details BA.1 Name of the Bank XXXX BA.2 Name of the Branch YYYY BA.3 IFSC Code SBIXXX BA.4 Account number (the number should be 9 digits or more as per the CBS systems of the bank) Xxxx00000 BA.5 Savings/Current Saving BA.6 Indicate the account in which you prefer to get your refund credited, if any Xxxx00000 TXP Details of Tax Payments TXP.1 Type of payment Advance Tax Advance Tax and Self-Assessment Tax TXP.2 BSR Code XXXXX TXP.3 Date of Deposit DDMMYYY TXP.4 Serial number of challan XXXXX TXP.5 Amount 43,600 Tax Deducted/Collected at Source TXP.6 Whether TDS or TCS TDS TXP.7 Nature of income on which TDS is deducted Salary TXP.8 TDS credit relating to self/other person [spouse as per section 5A/ other person as per rule 37BA(2)] Self TXP.9 TAN of the Deductor/Collector/PAN of Tenant/buyer XXXXXXXX TXP.10 Name of the Deductor/Collector/Tenant/buyer ABC TXP.11 PAN of the other person (if TDS credit related to other person) Nil TXP.12 Gross payment/receipt subjected to tax / income chargeable under salaries 10,00,000 TXP.13 Year of the tax deduction/collection YYYY-YY TXP.14 Total Tax deducted/collected 71,400 TXP.15 TDS/TCS claimed this year 71,400 TXP.16 Unclaimed TDS/TCS brought forward Nil TXP.17 TDS of the current FY claimed in own hands 71,400 TXP.18 TDS of the current FY claimed in the hands of other person referred to in TXP.11 Nil TXP.19 Gross amount of Corresponding receipt/withdrawals offered 10,00,000 TXP.20 Head under which income is offered Salary TXP.21 TDS/TCS credit being carried forward Nil VERIFICATION I , son/ daughter of ABC, holding permanent account number solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year XXXX-YY. I further declare that I am making this return in my capacity as XXXX and I am also competent to make this return and verify it. Sign here Place Date Annexure C Common ITR [For persons other than persons required to furnish return under section 139(4A) or 139(4B) or 139(4C) or 139(4D)] Please see rule [12] of the Income-tax Rules, 1962 (Please refer instructions) A Assessment year A.1 Assessment year XXXX-YY B Taxpayer Identification Details B.1 Permanent Account Number (PAN) B.2 Name B.3 If there is any change in the name, old name B.4 Address of the taxpayer B.5 Person type Firm B.6 Date of birth/formation/incorporation C Residential status C.1 Residential status Resident D ITR filing requirement D.1 Section under which ITR is being filed Suo-moto E Identification of applicable schedules Income/loss Details E.2 Whether you have any exempt income under the Income-tax Act? No E.3 Which heads of Income are applicable to you? Profits and gains of business or profession, Income from Other Sources E.4 Whether you have income which is taxable under section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBB/Chapter XII-G/First Schedule to the Income-tax Act? No E.6 Whether the income of any other person is to be included with your income under Chapter V? No E.7 Whether you have any income chargeable to tax at special rate? No E.8 Whether you have any brought forward losses or unabsorbed depreciation or allowance under section 35(4)? No E.9 Whether any deduction has been claimed under Chapter VI-A? Yes E.10 Whether you are eligible for deduction u/s 10AA? No E.11 Whether you are required to maintain books of account u/s 44AA? Yes E.12 Whether you are liable for audit u/s 44AB? Yes E.14 Whether you are liable to audit u/s 92E? No E.15 Whether you are liable to audit under any other section of the Income tax Act? No E.16 Whether you are liable to audit under any Act, other than Income-tax Act? No E.19 Whether you had unlisted equity shares in any company at any time during the previous year? No E.20 Whether you had investment in partnership firm(s)/unincorporated entities during the previous year? No E.24 Whether you have exercised option for special rate of taxation under sections 115BA/BAA/BAB/BAC/ BAD (including the current previous year) No E.26 Whether you have a unit in International Financial Services Centre and derive income solely in convertible foreign exchange? No E.29 Whether you are filing the ITR as representative assessee including section 160? No E.31 Whether you have income from outside India and tax relief is to be claimed for taxes paid on such income? No E.32 Whether you have any foreign asset or hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India, or have signing authority in any account located outside India, or have income from any source outside India? No E.33 Whether you are exercising option under section 92CE(2A) of the Act? No E.34 Whether you are registered with GST Yes Manufacturing account MF.1 Business code MF.2 Opening stock MF.3 Closing stock MF.4 Purchases (net of refunds, duty or tax, if any) MF.5 Direct expenses MF.6 Factory overheads MF.7 Cost of goods produced- transferred to Trading Account (MF.2-MF.3 + MF.4 + MF.5+MF.6) TR Trading account TR.1 Business code TR.2 Sales/ Gross receipts from business (excluding turnover from Intraday Trading) TR.3 Gross receipts from Profession TR.4 Duties, taxes and cess received or receivable TR.5 Total revenue from operations (TR.2+TR.3+TR.4) TR.6 Closing stock of finished goods TR.7 Opening stock of finished goods TR.8 Purchases (net of refunds, duty or tax, if any) TR.9 Direct expenses TR.10 Duties, taxes and cess paid or payable TR.11 Cost of goods produced- transferred from Manufacturing account TR.12 Gross profit from Business and Profession- Transferred to Profit and Loss account [(TR.5+TR.6) (TR.7 + TR.8 + TR.9 + TR.10+TR.11)] PL Profit and loss account PL.1 Business code PL.2 Gross profit transferred from Trading Account PL.3 Other income PL.4 Operating expenses PL.5 Personnel expenses PL.6 Insurance expenses PL.7 Commission PL.8 Royalty PL.9 Professional/consultancy fees/FTS PL.10 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) PL.11 Miscellaneous Expenses Bad debts PL.12 More than Rs. 1 lakh per debtor PL.13 Other than PL.12 PL.14 Total bad debts PL.15 Provision for bad and doubtful debts PL.16 Other provisions PL.17 Profit before interest, depreciation and taxes (PBIDT) [(PL.2+PL.3) - (PL.4+ PL.5+ PL.6+ PL.7+ PL.8+ PL.9+ PL.10+ P L.11 + PL.14+ PL.15+PL.16)] PL.18 Interest expenses PL.19 Depreciation and amortization PL.20 Net profit before taxes (PL.17- PL.18-PL.19) PL.21 Provision for current tax PL.22 Provision for Deferred Tax PL.23 Profit after tax (PL.20-PL.21-PL.22) PL.24 Balance brought forward from previous year PL.25 Amount available for appropriation (PL.23+PL.24) PL.26 Transferred to reserves and surplus PL.27 Appropriations PL.28 Balance carried to balance sheet (PL.25-PL.26-PL.27) PL.29 If it is Ind-AS, items that will not be classified to P L PL.30 If it is Ind-AS, items that be classified to P L PL.31 Total comprehensive income (PL.23+PL.29+PL.30) BSO Balance Sheet (for other than individuals and companies) Sources of Funds BSO.1 Partners /members Capital BSO.2 Reserves and surplus BSO.3 Loan funds BSO.4 Deferred tax liability BSO.5 Advances BSO.6 Total sources of funds (Total of BSO.1 to BSO.5) Application of Funds Fixed assets BSO.7 Gross block BSO.8 Depreciation BSO.9 Net block (BSO.7 BSO.8) BSO.10 Capital Work-in-progress BSO.11 Total (BSO.9 + BSO.10) Investments BSO.12 Long term BSO.13 Short term Current assets, loans and advances Current assets BSO.14 Inventories BSO.15 Sundry Debtors BSO.16 Cash Bank balances BSO.17 Loans and advances BSO.18 For the purpose of business or profession BSO.19 Not for the purpose of business or profession Current liabilities and provisions BSO.20 Current liabilities BSO.21 Provisions BSO.22 Miscellaneous expenditure not written off or adjusted BSO.23 Deferred tax asset BSO.24 Debit balance in Profit Loss account/accumulated balance BSO.25 Total application of funds (BSO.11+BSO.12+BSO.13+BSO.14+BSO.15+BSO.16+BSO.17+BSO.20+BSO.21+BSO.22+BSO.23+BSO.24) BP Income from Business or Profession BP.1 Profit before tax as per PL.19/NA.20 Less: BP.2 Net profit or loss from speculative business BP.3 Net profit or loss from specified business u/s 35AD BP.4 Net profit from Virtual Digital Assets BP.5 Income/receipts credited to P L account considered under other heads of income BP.6 Profit from activities covered under rule 7/7A/7B(1)/7B(1A) and 8 BP.7 Income credited to P L account which is exempt BP.8 Total [BP.2+BP.3+ BP.4+BP.5+BP.6+BP.7] BP.9 Balance [BP.1-BP.8] Add: BP.10 Expenses debited to P L account considered under other heads of income etc. BP.11 Expenses debited to P L account which relate to exempt income BP.12 Expenses debited to P L account which relate to exempt income and disallowed u/s 14A BP.13 Adjusted profit or loss [BP.9+BP.10+BP.11+BP.12] BP.14 Depreciation and amortisation debited to P L account BP.15 Depreciation and amortisation allowable under Income-tax Act BP.16 Profit and loss after depreciation [BP.13+BP.14-BP.15] Amount debited to P L account to the extent disallowable under Income-tax Act due to nonfulfilment of conditions specified in relevant clause BP.17 Section 36 BP.18 Section 37 BP.19 Section 40 BP.20 Section 40A BP.21 Section 43B BP.22 Total disallowances from BP.17 to BP.21 BP.23 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 BP.24 Deemed income BP.25 Any other item of addition/disallowance under section 28 to 44DB BP.26 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 person is a partner) BP.27 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock BP.28 Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [Other than the amount entered in BP.25] BP.29 Total [BP.16+ BP.22 to BP.28] BP.30 Deduction allowable under section 32(1)(iii) BP.31 Amount of deduction under section 35 or 35CCC or 35CCD in `excess of the amount debited to profit and loss account BP.32 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year BP.33 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year BP.34 Any other amount allowable as deduction BP.35 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock BP.36 Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) BP.37 Total o f BP.30 to BP.36 BP.38 Deemed profits and gains of business and profession under section 44AD/44ADA/44AE/44BB/44BBA/Chapter XII-G/First schedule to Income-tax Act BP.39 Income taxable under section 44D BP.40 Income taxable under section 44DA BP.41 Net profit from business or profession other than speculative and specified business [(BP.29 - BP.37)+BP.38+BP.39+BP.40] BP.42 Profit from activities covered under rule 7/7A/7B(1)/7B(1A) and 8 (tea/coffee/rubber etc) BP.43 Net profit from business or profession other than speculative and specified business after applying rule 7/7A/7B(1)/7B(1A) and 8, if applicable [BP.41+BP.42] BP.44 Income from speculative business BP.45 Income from specified Business/s 35AD BP.46 Income from Virtual Digital Assets BP.47 Income chargeable under the head Profit and Gains from Business or profession [BP.43+BP.44+BP.45+BP.46] BP.48 Balance income/loss from business or profession remaining after set off as per SLCY.5 OI Other Information OI.1 Method of accounting employed in the previous year OI.2 Is there any change in method of accounting OI.3 Method of valuation of closing stock employed in the previous year (optional in case of professionals) OI.4 Is there any change in the stock valuation method? Total number of employees employed by the company (mandatory in case company has recognized Provident Fund) OI.5 Deployed in India OI.6 Deployed outside India OI.7 Total Amounts not credited to the profit and loss account, being - OI.8 the items falling within the scope of section 28 OI.9 the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned OI.10 escalation claims accepted during the previous year OI.11 any other item of income OI.12 capital receipt, if any Amount of credit outstanding in the accounts in respect of OI.13 Union Excise Duty OI.14 Service tax OI.15 VAT/sales tax OI.16 Central Goods Service Tax (CGST) OI.17 State Goods Services Tax (SGST) OI.18 Integrated Goods Services Tax (IGST) OI.19 Union Territory Goods Services Tax (UTGST) OI.20 Any other tax OI.21 Total amount outstanding DEP Depreciation (other than assets on which full capital expenditure is allowable as deduction under any other section) DEP.1 Block of asset DEP.2 Written down value on the first day of previous year DEP.3 Additions for a period of 180 days or more in the previous year DEP.4 Consideration or other realizations during the year DEP.5 Additions for a period of less than 180 days in the previous year DEP.6 Consideration or other realizations during the year DEP.7 Amount of block of asset at the end of the previous year (DEP.2+DEP.3-DEP.4+DEP.5-DEP.6) DEP.8 WDV on which depreciation at half rate to be allowed (DEP.5-DEP.6) (enter zero if result is negative) DEP.9 WDV on which depreciation at full rate to be allowed (DEP7-DEP.8) DEP.10 Amount of Depreciation at full rate (Depreciation on DEP.9) DEP.11 Amount of Depreciation at half rate (Depreciation on DEP.8) DEP.12 Additional depreciation, if any, on DEP.3 DEP.13 Additional depreciation, if any, on DEP.5 DEP.14 Additional depreciation related to immediately preceding year on asset put to use for less than 180 days DEP.15 Total depreciation (DEP.10 to DEP.14) DEP.16 Depreciation disallowed under section 38(2) of the I.T. Act DEP.17 Net aggregate depreciation (DEP.15-DEP.16) DEP.18 Expenditure incurred in connection with transfer of asset/ assets DEP.19 Capital gains/ loss under section 50 (enter negative only, if block ceases to exist) (DEP.4+DEP.6- DEP.2-DEP.3-DEP.5-DEP.18) DEP.20 Written down value on the last day of previous year* (enter 0, if result is negative) (DEP.7-DEP.15) DCGD Deemed capital gain on sale of depreciable assets DCGD.1 Block of asset DCGD.2 Amount of deemed capital gain (DEP.19) DCGD.3 Total of deemed capital gain (total of DCG.2 for all blocks of asset) ICDS Effect of Income Computation Disclosure Standards on profit ICDS.1 Accounting Policies ICDS.2 Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported) ICDS.3 Construction Contracts ICDS.4 Revenue Recognition ICDS.5 Tangible Fixed Assets ICDS.6 Changes in Foreign Exchange Rates ICDS.7 Government Grants ICDS.8 Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported) ICDS.9 Borrowing Costs ICDS.10 Provisions, Contingent Liabilities and Contingent Assets ICDS.11 Total effect of ICDS adjustments on profit (if positive) ICDS.12 Total effect of ICDS adjustments on profit (if negative) AMT Alternate Minimum Tax AMT.1 Total Income as per TI.13 Adjustments as per section 115JC(2) AMT.2 Deduction Claimed under any section included in Chapter VIA under the heading C. Deductions in respect of certain incomes AMT.3 Deduction Claimed u/s 10AA AMT.4 Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed AMT.5 Adjusted Total Income under section 115JC(1) (AMT.1+AMT.2+AMT.3+AMT.4) AMT.6 Adjusted Total Income u/s 115JC from units located in IFSC, if any AMT.7 Adjusted Total Income u/s 115JC from other Units (AMT.5-AMT.6) AMT.8 Tax payable under section 115JC(1) [(9% of AMT.6+ 18.5% of AMT.7] (In the case of AOP, BOI, AJP this is applicable if AMT.5 is greater than Rs. 20 lakhs) AMTC Alternate Minimum Tax Credit AMTC.1 Tax under section 115JC (TTI.4) AMTC.2 Tax under other provisions of the Act (TTI.13) AMTC.3 Amount of tax against which credit is available [enter (AMTC.2 AMTC.1) if AMTC.2 is greater than AMTC.1, otherwise enter 0] AMTC.4 Whether AMT credit is being utilised Yes AMTC.5 Amount of tax credit under section 115JD utilised during the year AMTC.6 Amount of AMT liability available for credit in subsequent assessment years AMTC4 Assessment year wise alternate Minimum Tax Credit AMTC4.1 Assessment year AMTC4.2 Gross AMT credit AMTC4.3 AMT credit Set-off in earlier assessment years AMTC4.4 AMT credit Balance brought forward to the current AY (AMTC4.2- AMTC4.3) AMTC4.5 AMT credit utilised during the current AY AMTC4.6 Balance AMT credit carried forward (AMTC4.4- AMTC4.5) QD Quantitative Details QD.1 Type of concern QD.2 Type of goods QD.3 Opening stock QD.4 Purchases during previous year QD.5 Quantity manufactured during the previous year QD.6 Consumption during previous year QD.7 Sales during previous year QD.8 Closing stock QD.9 Yield finished products QD.10 Percentage yield QD.11 Shortage/ excess, if any SLCY Intra head set off of business loss SLCY.1 Type of loss to be set off SLCY.2 Amount of loss SLCY.3 Type of income SLCY.4 Amount of income SLCY.5 Balance income from business or profession remaining after set off OS Income from other source OS.1 Nature and amount of income chargeable at normal rates, excluding pass through income and income chargeable at special rates OS.2 Nature and amount of deduction/expense u/s 57 OS.3 Nature and amount not deductible u/s 58 OS.4 Profits chargeable to tax u/s 59 OS.6 Net income from other sources, other than OS.7, OS.9 and OS.11 (OS.1- OS.2+OS.3+OS.4) OS.7 Nature and amount of income chargeable at special rates OS.8 Do you have any pass through income/loss? No OS.9 Amount of pass through income/loss OS.10 Do you have income from owning and maintaining race horses No OS.11 Income from the activity of owning and maintaining race horses OS.12 Information about accrual/receipt of income from Other Sources OS.13 Income from other sources (OS.6 + OS.7+OS.9+OS.11) AROS Information about accrual/receipt of income from other sources AROS.1 Type of income from other sources AROS.2 Amount of income up to 15 th June AROS.3 Amount of income from 16 th June to 15 th September AROS.4 Amount of income from 16 th September to 15 th December AROS.5 Amount of income from 16 th December to 15 th March AROS.6 Amount of income from 16 th March to 31 st March VIA Chapter VI-A VIA.1 Section under which deduction is being claimed VIA.2 Amount of deduction VIA.3 Aggregate amount of deduction under chapter VI-A 80JJAA Section 80JJAA 80JJAA.1 Number of additional employees during the previous year 80JJAA.2 Number of additional employees during two prior previous years, if applicable 80JJAA.3 Additional employees cost with reference to 80JJAA.1 and 80JJAA.2 80JJAA.4 Deduction claimed u/s 80JJAA (30% of 80JJAA.3) BOA Books of account BOA.1 Books of account maintained BOA.2 Nature of profession BOA.4 Trade name of the business, if any AUD Auditor details AUD.3 Name of the auditor signing the audit report AUD.4 Membership No. of the auditor AUD.5 Name of the auditor (Proprietorship/firm) AUD.6 Proprietorship/firm registration number AUD.7 Permanent Account Number AUD.8 Aadhaar No of the proprietor AUD.2 Date of furnishing the audit report AUD.2A Date of signing of audit report AUD.2B UDIN GST GST reconciliation GST.1 Turnover as per Schedule P L GST.2 Annual aggregate turnover as per GST return(s) GST.3 Turnover of non-GST units GST.4 Total (GST.2+GST.3) GST.5 In case of difference between GST.1 and GST.4, please specify the reason GST.6 Amount of such difference TI Computation of Total Income TI.1 Income from Salary TI.2 Income from House property TI.3 Profits and gains from business or profession TI.4 Capital gains TI.5 Income from other sources TI.6 Total of head wise income (Sum of TI.1 to TI.5) TI.7 Current year losses to be set off, if any TI.8 Balance after set off current year losses (TI.6-TI.7) TI.9 Brought forward losses to be set off against TI8 TI.10 Gross Total income (TI.8-TI.9) TI.11 Deductions under Chapter VI-A TI.12 Deduction u/s 10AA TI.13 Total income (TI.10-TI.11-TI.12) TI.14 Income chargeable to tax at special rates TI.15 Income chargeable to tax at normal rates (TI.13-TI.14) TI.16 Net Agricultural income/ any other income for rate purpose TI.17 Aggregate of Total Income and agricultural income (TI.15+TI.16) TI.18 Losses of current year to be carried forward Tax payable on total income TTI.5 Tax at normal rates on total income TTI.6 Tax at special rates TTI.7 Tax payable on total income (TTI.5+TTI.6) TTI.8 Rebate on agricultural income TTI.10 Tax payable after rebate (TTI.7 TTI.8) TTI.11 Surcharge on TTI.10 TTI.12 Health and education cess on (TTI.10+ TTI.11) above TTI.13 Gross tax liability (TTI.10+TTI.11+TTI.12) TTI.24 Net tax liability (TTI.19-TTI.23) TTI.25 Interest and fees payable TTI.26 Aggregate liability (TTI.24+TTI.25) TTI.27 Taxes paid TTI.28 Amount payable (TTI.26-TTI.27) TTI.29 Refund A Bank Account Details BA.1 Name of the Bank BA.2 Name of the Branch BA.3 IFSC Code BA.4 Account number (the number should be 9 digits or more as per the CBS systems of the bank) BA.5 Savings/Current BA.6 Indicate the account in which you prefer to get your refund credited, if any TXP Details of Tax Payments TXP.1 Type of payment Advance Tax and Self-Assessment Tax TXP.2 BSR Code TXP.3 Date of Deposit TXP.4 Serial number of challan TXP.5 Amount Tax Deducted/Collected at Source TXP.6 Whether TDS or TCS TXP.7 Nature of income on which TDS is deducted TXP.8 TDS credit relating to self/other person [spouse as per section 5A/ other person as per rule 37BA(2)] TXP.9 TAN of the Deductor/Collector/PAN of Tenant/buyer TXP.10 Name of the Deductor/Collector/Tenant/buyer TXP.11 PAN of the other person (if TDS credit related to other person) TXP.12 Gross payment/receipt subjected to tax / income chargeable under salaries TXP.13 Year of the tax deduction/collection TXP.14 Total Tax deducted/collected TXP.15 TDS/TCS claimed this year TXP.16 Unclaimed TDS/TCS brought forward TXP.17 TDS of the current FY claimed in own hands TXP.18 TDS of the current FY claimed in the hands of other person referred to in TXP.11 TXP.19 Gross amount of Corresponding receipt/withdrawals offered TXP.20 Head under which income is offered TXP.21 TDS/TCS credit being carried forward VERIFICATION I , son/ daughter of ABC, holding permanent account number solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year XXXX-YY. I further declare that I am making this return in my capacity as XXXX and I am also competent to make this return and verify it. Sign here Place Date Annexure D Common ITR [For persons other than persons required to furnish return under section 139(4A) or 139(4B) or 139(4C) or 139(4D)] Please see rule [12] of the Income-tax Rules, 1962 (Please refer instructions) A Assessment year A.1 Assessment year XXXX-YY B Taxpayer Identification Details B.1 Permanent Account Number (PAN) B.2 Name B.3 If there is any change in the name, old name B.4 Address of the taxpayer B.5 Person type Company B.6 Date of birth/formation/incorporation C Residential status C.1 Residential status Resident D ITR filing requirement D.1 Section under which ITR is being filed Suo-moto E Identification of applicable schedules Income/loss Details E.2 Whether you have any exempt income under the Income-tax Act? No E.3 Which heads of Income are applicable to you? PGBP, Capital gains and OS E.4 Whether you have income which is taxable under section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBB/Chapter XII-G/First Schedule to the Income-tax Act? No E.6 Whether the income of any other person is to be included with your income under Chapter V? No E.7 Whether you have any income chargeable to tax at special rate? Yes E.8 Whether you have any brought forward losses or unabsorbed depreciation or allowance under section 35(4)? No E.9 Whether any deduction has been claimed under Chapter VI-A? Yes E.10 Whether you are eligible for deduction u/s 10AA? No E.11 Whether you are required to maintain books of account u/s 44AA? Yes E.12 Whether you are liable for audit u/s 44AB? Yes E.14 Whether you are liable to audit u/s 92E? No E.15 Whether you are liable to audit under any other section of the Income tax Act? No E.16 Whether you are liable to audit under any Act, other than Income-tax Act? Yes E.17 Whether you are liable to maintain books of account as per Ind AS? Yes E.19 Whether you had unlisted equity shares in any company at any time during the previous year? No E.20 Whether you had investment in partnership firm(s)/unincorporated entities during the previous year? Yes E.24 Whether you have exercised option for special rate of taxation under sections 115BA/BAA/BAB/BAC/ BAD (including the current previous year) No E.26 Whether you have a unit in International Financial Services Centre and derive income solely in convertible foreign exchange? No E.27 Whether you are a Startup recognised by DPIIT? No E.29 Whether you are filing the ITR as representative assessee including section 160? No E.30 Whether you are a company under liquidation? No E.31 Whether you have income from outside India and tax relief is to be claimed for taxes paid on such income? No E.32 Whether you have any foreign asset or hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India, or have signing authority in any account located outside India, or have income from any source outside India? No E.33 Whether you are exercising option under section 92CE(2A) of the Act? No E.34 Whether you are registered with GST Yes E.36 Whether you are a domestic company? Yes E.37 Whether your total turnover during the financial year XXXX-YY exceeds Rs 400 crore? Yes E.38 Whether you are a listed company? No E.39 Whether you are a private limited company? No E.40 Whether you have bought back shares during the previous year? No Manufacturing account MF.1 Business code MF.2 Opening stock MF.3 Closing stock MF.4 Purchases (net of refunds, duty or tax, if any) MF.5 Direct expenses MF.6 Factory overheads MF.7 Cost of goods produced- transferred to Trading Account (MF.2-MF.3 + MF.4 + MF.5+MF.6) TR Trading account TR.1 Business code TR.2 Sales/ Gross receipts from business (excluding turnover from Intraday Trading) TR.3 Gross receipts from Profession TR.4 Duties, taxes and cess received or receivable TR.5 Total revenue from operations (TR.2+TR.3+TR.4) TR.6 Closing stock of finished goods TR.7 Opening stock of finished goods TR.8 Purchases (net of refunds, duty or tax, if any) TR.9 Direct expenses TR.10 Duties, taxes and cess paid or payable TR.11 Cost of goods produced- transferred from Manufacturing account TR.12 Gross profit from Business and Profession- Transferred to Profit and Loss account [(TR.5+TR.6) (TR.7 + TR.8 + TR.9 + TR.10+TR.11)] PL Profit and loss account PL.1 Business code PL.2 Gross profit transferred from Trading Account PL.3 Other income PL.4 Operating expenses PL.5 Personnel expenses PL.6 Insurance expenses PL.7 Commission PL.8 Royalty PL.9 Professional/consultancy fees/FTS PL.10 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) PL.11 Miscellaneous Expenses Bad debts PL.12 More than Rs. 1 lakh per debtor PL.13 Other than PL.12 PL.14 Total bad debts PL.15 Provision for bad and doubtful debts PL.16 Other provisions PL.17 Profit before interest, depreciation and taxes (PBIDT) [(PL.2+PL.3) - (PL.4+ PL.5+ PL.6+ PL.7+ PL.8+ PL.9+ PL.10+ P L.11 + PL.14+ PL.15+PL.16)] PL.18 Interest expenses PL.19 Depreciation and amortization PL.20 Net profit before taxes (PL.17- PL.18-PL.19) PL.21 Provision for current tax PL.22 Provision for Deferred Tax PL.23 Profit after tax (PL.20-PL.21-PL.22) PL.24 Balance brought forward from previous year PL.25 Amount available for appropriation (PL.23+PL.24) PL.26 Transferred to reserves and surplus PL.27 Appropriations PL.28 Balance carried to balance sheet (PL.25-PL.26-PL.27) PL.29 If it is Ind-AS, items that will not be classified to P L PL.30 If it is Ind-AS, items that be classified to P L PL.31 Total comprehensive income (PL.23+PL.29+PL.30) BSAS Balance Sheet (for companies) (Ind-AS) Equity and liabilities BSAS.1 Equity BSAS.2 Other equity Liabilities Non-current liabilities Financial liabilities BSAS.3 Borrowings BSAS.4 Trade Payables BSAS.5 Other financial liabilities (Other than those specified in II under provisions) Provisions BSAS.6 Provision for employees benefits BSAS.7 Others Other non-current liabilities BSAS.7 Advances BSAS.8 Others BSAS.9 Total non-current liabilities (Sum of BSAS.3 to BSAS.8) Current liabilities Financial liabilities BSAS.10 Borrowings BSAS.11 Trade Payables BSAS.12 Other financial liabilities Other current liabilities BSAS.13 Revenue received in advance BSAS.14 Other advances BSAS.15 Others Provisions BSAS.16 Provision for employees benefits BSAS.17 Others BSAS.18 Current liabilities (Net) BSAS.19 Total current liabilities (Sum of BSAS.10 to BSAS.18) BSAS.19 Total equities and liabilities (BSAS.1+ BSAS.2 + BSAS.9 + BSAS.19) Assets Non-current assets Property, plants and equipment BSAS.20 Gross block BSAS.21 Depreciation BSAS.22 Impairment losses BSAS.23 Net block (BSAS.20- BSAS.21- BSAS.22) BSAS.24 Capital work in progress Investment property BSAS.25 Gross block BSAS.26 Depreciation BSAS.27 Impairment losses BSAS.28 Net block (BSAS.25- BSAS.26- BSAS.27) Goodwill BSAS.29 Gross block BSAS.30 Impairment losses BSAS.31 Net block (BSAS.29- BSAS.30) Other Intangible asset BSAS.32 Gross block BSAS.33 Amortization BSAS.34 Impairment losses BSAS.35 Net block (BSAS.32- BSAS.33- BSAS.34) BSAS.36 Intangible assets under development Biological assets other than bearer plants BSAS.37 Gross block BSAS.38 Impairment losses BSAS.39 Net block (BSAS.37- BSAS.38) Financial assets BSAS.40 Investments BSAS.41 Trade receivables BSAS.42 Loans BSAS.43 For the purpose of business or profession BSAS.44 Not for the purpose of business or profession BSAS.45 Given to shareholder, being the beneficial owner of share, or to any concern or on behalf/benefit of such shareholder as per section 2(22)(e) of the Income-tax Act BSAS.46 Other financial assets BSAS.47 Deferred Tax Assets (Net) BSAS.48 Other non-current Assets BSAS.49 Non-current assets included in BSAS.48 above which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSAS.50 Others BSAS.51 Total non-current assets (BSAS.23+BSAS.24+BSAS.28+BSAS.31+BSAS.35+BSAS.36+BSAS.39+BSAS.40+BSAS.41+BSA S.42+BSAS.46+BSAS.47+BSAS.48) Current assets BSAS.52 Inventories Financial assets BSAS.53 Investments BSAS.54 Trade receivables BSAS.55 Cash and cash equivalents BSAS.56 Bank balance other than BSAS.55 BSAS.57 Loans BSAS.58 for the purpose of business or profession BSAS.59 not for the purpose of business or profession BSAS.60 given to a shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSAS.61 Other financial assets BSAS.62 Total financial assets (BSAS.53+ BSAS.54 + BSAS.55+ BSAS.56+ BSAS.56+ BSAS.57+ BSAS.61) BSAS.63 Current tax assets (net) BSAS.64 Other current assets BSAS.65 Total current assets (BSAS.52+ BSAS.62+ BSAS.63+ BSAS.64) BSAS.66 Total assets (BSAS.51+ BSAS.65) BP Income from Business or Profession BP.1 Profit before tax as per PL.19/NA.20 Less: BP.2 Net profit or loss from speculative business BP.3 Net profit or loss from specified business u/s 35AD BP.4 Net profit from Virtual Digital Assets BP.5 Income/receipts credited to P L account considered under other heads of income BP.6 Profit from activities covered under rule 7/7A/7B(1)/7B(1A) and 8 BP.7 Income credited to P L account which is exempt BP.8 Total [BP.2+BP.3+ BP.4+BP.5+BP.6+BP.7] BP.9 Balance [BP.1-BP.8] Add: BP.10 Expenses debited to P L account considered under other heads of income etc. BP.11 Expenses debited to P L account which relate to exempt income BP.12 Expenses debited to P L account which relate to exempt income and disallowed u/s 14A BP.13 Adjusted profit or loss [BP.9+BP.10+BP.11+BP.12] BP.14 Depreciation and amortisation debited to P L account BP.15 Depreciation and amortisation allowable under Income-tax Act BP.16 Profit and loss after depreciation [BP.13+BP.14-BP.15] Amount debited to P L account to the extent disallowable under Income-tax Act due to nonfulfilment of conditions specified in relevant clause BP.17 Section 36 BP.18 Section 37 BP.19 Section 40 BP.20 Section 40A BP.21 Section 43B BP.22 Total disallowances from BP.17 to BP.21 BP.23 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 BP.24 Deemed income BP.25 Any other item of addition/disallowance under section 28 to 44DB BP.26 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 person is a partner) BP.27 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock BP.28 Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [Other than the amount entered in BP.25] BP.29 Total [BP.16+ BP.22 to BP.28] BP.30 Deduction allowable under section 32(1)(iii) BP.31 Amount of deduction under section 35 or 35CCC or 35CCD in `excess of the amount debited to profit and loss account BP.32 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year BP.33 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year BP.34 Any other amount allowable as deduction BP.35 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock BP.36 Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) BP.37 Total o f BP.30 to BP.36 BP.38 Deemed profits and gains of business and profession under section 44AD/44ADA/44AE/44BB/44BBA/Chapter XII-G/First schedule to Income-tax Act BP.39 Income taxable under section 44D BP.40 Income taxable under section 44DA BP.41 Net profit from business or profession other than speculative and specified business [(BP.29 -BP.37)+BP.38+BP.39+BP.40] BP.42 Profit from activities covered under rule 7/7A/7B(1)/7B(1A) and 8 (tea/coffee/rubber etc) BP.43 Net profit from business or profession other than speculative and specified business after applying rule 7/7A/7B(1)/7B(1A) and 8, if applicable [BP.41+BP.42] BP.44 Income from speculative business BP.45 Income from specified Business/s 35AD BP.46 Income from Virtual Digital Assets BP.47 Income chargeable under the head Profit and Gains from Business or profession [BP.43+BP.44+BP.45+BP.46] BP.48 Balance income/loss from business or profession remaining after set off as per SLCY.5 OI Other Information OI.1 Method of accounting employed in the previous year OI.2 Is there any change in method of accounting OI.3 Method of valuation of closing stock employed in the previous year (optional in case of professionals) OI.4 Is there any change in the stock valuation method? Total number of employees employed by the company (mandatory in case company has recognized Provident Fund) OI.5 Deployed in India OI.6 Deployed outside India OI.7 Total Amounts not credited to the profit and loss account, being - OI.8 the items falling within the scope of section 28 OI.9 the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned OI.10 escalation claims accepted during the previous year OI.11 any other item of income OI.12 capital receipt, if any Amount of credit outstanding in the accounts in respect of OI.13 Union Excise Duty OI.14 Service tax OI.15 VAT/sales tax OI.16 Central Goods Service Tax (CGST) OI.17 State Goods Services Tax (SGST) OI.18 Integrated Goods Services Tax (IGST) OI.19 Union Territory Goods Services Tax (UTGST) OI.20 Any other tax OI.21 Total amount outstanding DEP Depreciation (other than assets on which full capital expenditure is allowable as deduction under any other section) DEP.1 Block of asset DEP.2 Written down value on the first day of previous year DEP.3 Additions for a period of 180 days or more in the previous year DEP.4 Consideration or other realizations during the year DEP.5 Additions for a period of less than 180 days in the previous year DEP.6 Consideration or other realizations during the year DEP.7 Amount of block of asset at the end of the previous year (DEP.2+DEP.3-DEP.4+DEP.5-DEP.6) DEP.8 WDV on which depreciation at half rate to be allowed (DEP.5-DEP.6) (enter zero if result is negative) DEP.9 WDV on which depreciation at full rate to be allowed (DEP7-DEP.8) DEP.10 Amount of Depreciation at full rate (Depreciation on DEP.9) DEP.11 Amount of Depreciation at half rate (Depreciation on DEP.8) DEP.12 Additional depreciation, if any, on DEP.3 DEP.13 Additional depreciation, if any, on DEP.5 DEP.14 Additional depreciation related to immediately preceding year on asset put to use for less than 180 days DEP.15 Total depreciation (DEP.10 to DEP.14) DEP.16 Depreciation disallowed under section 38(2) of the I.T. Act DEP.17 Net aggregate depreciation (DEP.15-DEP.16) DEP.18 Expenditure incurred in connection with transfer of asset/ assets DEP.19 Capital gains/ loss under section 50 (enter negative only, if block ceases to exist) (DEP.4+DEP.6- DEP.2-DEP.3-DEP.5-DEP.18) DEP.20 Written down value on the last day of previous year* (enter 0, if result is negative) (DEP.7-DEP.15) DCGD Deemed capital gain on sale of depreciable assets DCGD.1 Block of asset DCGD.2 Amount of deemed capital gain (DEP.19) DCGD.3 Total of deemed capital gain (total of DCG.2 for all blocks of asset) ICDS Effect of Income Computation Disclosure Standards on profit ICDS.1 Accounting Policies ICDS.2 Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported) ICDS.3 Construction Contracts ICDS.4 Revenue Recognition ICDS.5 Tangible Fixed Assets ICDS.6 Changes in Foreign Exchange Rates ICDS.7 Government Grants ICDS.8 Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported) ICDS.9 Borrowing Costs ICDS.10 Provisions, Contingent Liabilities and Contingent Assets ICDS.11 Total effect of ICDS adjustments on profit (if positive) ICDS.12 Total effect of ICDS adjustments on profit (if negative) MAT Minimum Alternate Tax payable u/s 115JB MAT.1 Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule III to the Companies Act, 2013 MAT.2 If answer to MAT.1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act governing such company MAT.3 Whether, for the Profit and Loss Account referred to in MAT.1 above, the same accounting policies, accounting standards and same method and rates for calculating depreciation have been followed as have been adopted for preparing accounts laid before the company at its annual general body meeting? MAT.4 Profit after tax as shown in the Profit and Loss Account MAT.5 Nature and amount of additions (if debited in profit and loss account) MAT.6 Nature and amount of deductions MAT.7 Book profit under section 115JB (MAT.4+MAT.5-MAT.C) If answer to E.17 is yes, fill MAT.8 and MAT.9 MAT.8 Additions to book profit under sub-sections (2A) to (2C) of section 115JB MAT.9 Deductions from book profit under sub-sections (2A) to (2C) of section 115JB MAT.10 Deemed total income under section 115JB (MAT.7 + MAT.8 MAT.9) MAT.11 Deemed total income u/s 115JB from Units located in IFSC, if any MAT.12 Deemed total income u/s 115JB from other Units (MAT.10-MAT.11) MAT.13 Tax payable under section 115JB [(9% of MAT.11 + 15% of MAT.12] MATC Minimum Alternate Tax Credit MATC.1 Tax under section 115JB (TTI.4) MATC.2 Tax under other provisions of the Act (TTI.13) MATC.3 Amount of tax against which credit is available [enter (MATC.2 MATC.1) if MAT.2 is greater than MAT.1, otherwise enter 0] MATC.4 Whether MAT credit is being utilised MATC.5 Amount of tax credit under section 115JAA utilised during the year MATC.6 Amount of MAT liability available for credit in subsequent assessment years MATC4 Assessment year wise Minimum Alternate Tax Credit MATC4.1 Assessment year MATC4.2 Gross MAT credit MATC4.3 MAT credit Set-off in earlier assessment years MATC4.4 MAT credit Balance brought forward to the current AY (MATC4.2- MATC4.3) MATC4.5 MAT credit utilised during the current AY MATC4.6 Balance MAT credit carried forward (MATC4.4- MATC4.5) QD Quantitative Details QD.1 Type of concern QD.2 Type of goods QD.3 Opening stock QD.4 Purchases during previous year QD.5 Quantity manufactured during the previous year QD.6 Consumption during previous year QD.7 Sales during previous year QD.8 Closing stock QD.9 Yield finished products QD.10 Percentage yield QD.11 Shortage/ excess, if any SLCY Intra head set off of business loss SLCY.1 Type of loss to be set off SLCY.2 Amount of loss SLCY.3 Type of income SLCY.4 Amount of income SLCY.5 Balance income from business or profession remaining after set off CG Income from capital gains CG.1 Whether the capital asset is short term or long term CG.2 Type of capital gain, other than pass through income CG.3 Nature of capital asset CG.4 Address, in case of immovable property CG.5 Date of purchase/acquisition CG.6 Date of sale/transfer CG.7 Full value of consideration received/receivable CG.8 Value of capital asset as per stamp valuation authority CG.9 Whether you would like to invoke sub-section (2) of section 50C of the Act CG.10 Section under which fair market value is being computed (other than section 50C) and amount thereof CG.11 Full value of consideration for computing capital gains CG.12 Whether the asset has been acquired by the assessee before 01.04.2001 and fair market value thereof is being claimed under clause (b) of sub-section (2) of section 55 CG.13 Whether the capital asset was acquired by the assessee on transfer which was claimed to be exempt u/s 47 CG.14 Cost of acquisition without indexation CG.15 Cost of acquisition with indexation CG.16 Date of improvement CG.17 Cost of improvement without indexation CG.18 Cost of improvement with indexation CG.19 Expenditure wholly and exclusively in connection with transfer (excluding STT) CG.20 Reduction as per sub-section(iii) of section 48 of the Act, in applicable cases CG.21 Net worth of the undertaking or division, in case of slump sale CG.22 Section in which deduction is being claimed and amount of deduction CG.23 Whether STT has been paid? CG.24 Capital Gain CG.25 Loss to be disallowed u/s 94(7) or 94(8) CG.26 Capital gain after adjustment of loss to be disallowed u/s 94(7) or 94(8) (CG.24+CG.25) CG.27 Aggregate of income from capital gains (aggregate of CG.26 for all the assets) CG.28 Amount and section under which deemed capital gain is taxable CG.29 Amount of deemed capital gain u/s 47A CG.30 Aggregate of deemed capital gains u/s 50 transfer of depreciable capital assets CG.31 whether you have pass-through income/loss? No CG.33 Aggregate capital gain (CG.27+CG.28+CG.29+CG.30+CG.32) 112A Sale of equity share or unit on which STT is paid (Long term) 112A.1 Name of the Share/ Unit Acquired 112A.2 ISIN Code 112A.3 No. of Shares/ Units 112A.4 Sale-price per Share/ Unit 112A.5 Full Value of Consideration (112A.3*112A.4) 112A.6 Cost of acquisition 112A.7 Fair Market Value per share/unit as on 31st January, 2018 112A.8 Total Fair Market Value of capital asset as per section 55(2)(ac) (112A.3*112A.7) 112A.9 If the long term capital asset was acquired before 01.02.2018, lower of 112A.5 and 112A.8 112A.10 Cost of acquisition as per section 55(2)(ac) (higher of 112A.6 and 112A.9) 112A.11 Expenditure wholly and exclusively in connection with transfer 112A.12 Total deductions (112A.10+112A.11) 112A.13 Balance (112A.5-112A.12) OS Income from other source OS.1 Nature and amount of income chargeable at normal rates, excluding pass through income and income chargeable at special rates OS.2 Nature and amount of deduction/expense u/s 57 OS.3 Nature and amount not deductible u/s 58 OS.4 Profits chargeable to tax u/s 59 OS.6 Net income from other sources, other than OS.7, OS.9 and OS.11 (OS.1- OS.2+OS.3+OS.4) OS.7 Nature and amount of income chargeable at special rates OS.8 Do you have any pass through income/loss? No OS.9 Amount of pass through income/loss OS.10 Do you have income from owning and maintaining race horses No OS.11 Income from the activity of owning and maintaining race horses OS.12 Information about accrual/receipt of income from Other Sources OS.13 Income from other sources (OS.6 + OS.7+OS.9+OS.11) AROS Information about accrual/receipt of income from other sources AROS.1 Type of income from other sources AROS.2 Amount of income up to 15 th June AROS.3 Amount of income from 16 th June to 15 th September AROS.4 Amount of income from 16 th September to 15 th December AROS.5 Amount of income from 16 th December to 15 th March AROS.6 Amount of income from 16 th March to 31 st March VIA Chapter VI-A VIA.1 Section under which deduction is being claimed VIA.2 Amount of deduction VIA.3 Aggregate amount of deduction under chapter VI-A 80IA Section 80IA 80IA.1 Section under which the deduction is being claimed 80IA.2 Address of undertaking(s) 80IA.3 Amount of deduction 80IA.4 Aggregate amount of deduction 80IA.5 First assessment year in which deduction was claimed BOA Books of account BOA.1 Books of account maintained BOA.2 Nature of profession BOA.4 Trade name of the business, if any AUD Auditor details AUD.3 Name of the auditor signing the audit report AUD.4 Membership No. of the auditor AUD.5 Name of the auditor (Proprietorship/firm) AUD.6 Proprietorship/firm registration number AUD.7 Permanent Account Number AUD.8 Aadhaar No of the proprietor AUD.2 Date of furnishing the audit report AUD.2A Date of signing of audit report AUD.2B UDIN OA Other Audit OA.1 Act under which audit is required OA.2 Section of the Act OA.3 Date of audit OA.4 UDIN IF Investment in Firm/unincorporated entities IF.1 Name of the firm/unincorporated entity IF.2 Permanent Account Number of the firm/unincorporated entity IF.3 Type of firm/unincorporated entity IF.4 Whether the firm/unincorporated entity is liable for audit? IF.5 Whether section 92E is applicable to firm/unincorporated entity? IF.6 Percentage Share in the profit of the firm/unincorporated entity IF.7 Amount of share in the profit IF.8 Capital balance on 31st March in the firm/unincorporated entity GST GST reconciliation GST.1 Turnover as per Schedule P L GST.2 Annual aggregate turnover as per GST return(s) GST.3 Turnover of non-GST units GST.4 Total (GST.2+GST.3) GST.5 In case of difference between GST.1 and GST.4, please specify the reason GST.6 Amount of such difference SI Special Income Amount of Income (Rs) Tax thereon (Rs) SI.6 112A (LTCG on shares/equity-oriented fund/Business Trust on which STT paid) @10% SI.49 Total of special income TI.1 Income from Salary TI.2 Income from House property TI.3 Profits and gains from business or profession TI.4 Capital gains TI.5 Income from other sources TI.6 Total of head wise income (Sum of TI.1 to TI.5) TI.7 Current year losses to be set off, if any TI.8 Balance after set off current year losses (TI.6-TI.7) TI.9 Brought forward losses to be set off against TI8 TI.10 Gross Total income (TI.8-TI.9) TI.11 Deductions under Chapter VI-A TI.12 Deduction u/s 10AA TI.13 Total income (TI.10-TI.11-TI.12) TI.14 Income chargeable to tax at special rates TI.15 Income chargeable to tax at normal rates (TI.13-TI.14) TI.16 Net Agricultural income/ any other income for rate purpose TI.17 Aggregate of Total Income and agricultural income (TI.15+TI.16) TI.18 Losses of current year to be carried forward Tax payable on total income TTI.5 Tax at normal rates on total income TTI.6 Tax at special rates TTI.7 Tax payable on total income (TTI.5+TTI.6) TTI.8 Rebate on agricultural income TTI.10 Tax payable after rebate (TTI.7 TTI.8) TTI.11 Surcharge on TTI.10 TTI.12 Health and education cess on (TTI.10+ TTI.11) above TTI.13 Gross tax liability (TTI.10+TTI.11+TTI.12) TTI.24 Net tax liability (TTI.19-TTI.23) TTI.25 Interest and fees payable TTI.26 Aggregate liability (TTI.24+TTI.25) TTI.27 Taxes paid TTI.28 Amount payable (TTI.26-TTI.27) TTI.29 Refund BA Bank Account Details BA.1 Name of the Bank BA.2 Name of the Branch BA.3 IFSC Code BA.4 Account number (the number should be 9 digits or more as per the CBS systems of the bank) BA.5 Savings/Current BA.6 Indicate the account in which you prefer to get your refund credited, if any TXP Details of Tax Payments TXP.1 Type of payment Advance Tax and Self-Assessment Tax TXP.2 BSR Code TXP.3 Date of Deposit TXP.4 Serial number of challan TXP.5 Amount Tax Deducted/Collected at Source TXP.6 Whether TDS or TCS TXP.7 Nature of income on which TDS is deducted TXP.8 TDS credit relating to self/other person [spouse as per section 5A/ other person as per rule 37BA(2)] TXP.9 TAN of the Deductor/Collector/PAN of Tenant/buyer TXP.10 Name of the Deductor/Collector/Tenant/buyer TXP.11 PAN of the other person (if TDS credit related to other person) TXP.12 Gross payment/receipt subjected to tax / income chargeable under salaries TXP.13 Year of the tax deduction/collection TXP.14 Total Tax deducted/collected TXP.15 TDS/TCS claimed this year TXP.16 Unclaimed TDS/TCS brought forward TXP.17 TDS of the current FY claimed in own hands TXP.18 TDS of the current FY claimed in the hands of other person referred to in TXP.11 TXP.19 Gross amount of Corresponding receipt/withdrawals offered TXP.20 Head under which income is offered TXP.21 TDS/TCS credit being carried forward VERIFICATION I , son/ daughter of ABC, holding permanent account number solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year XXXX-YY. I further declare that I am making this return in my capacity as XXXX and I am also competent to make this return and verify it. Sign here Place Date