Draft common Income-tax Return-request for inputs from stakeholders and the general public.

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..... s 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 .....

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..... 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 referr .....

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..... ofits 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) (A .....

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..... 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 payab .....

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..... lector/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 .....

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..... 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 exp .....

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..... 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 .....

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..... ovisions 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 .....

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..... ions 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 speci .....

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..... 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 of 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(1 .....

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..... 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 C .....

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..... 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 .....

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..... ains (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 S .....

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..... 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. .....

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..... /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 .....

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..... IM.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 Sund .....

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..... ties 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 .....

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..... 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 incom .....

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..... isition 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 Se .....

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..... 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 deduct .....

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..... ble 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-res .....

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..... nd 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 19th 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 19th 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 Fac .....

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..... 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 I .....

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..... th 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 Acc .....

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..... iption 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 .....

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..... ived 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 .....

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..... 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 .....

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..... .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 .....

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..... e 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 sho .....

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..... an 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) .....

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..... ies) 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 .....

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..... on 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 concessio .....

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..... he 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 applica .....

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..... 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. Agricu .....

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..... lub 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 .....

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..... 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: Res .....

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..... 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 secur .....

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..... atured 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 followin .....

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..... 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 rece .....

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..... roved 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 follo .....

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..... d: 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 .....

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..... RES < 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 opt .....

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..... 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 (ot .....

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..... ior 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. Se .....

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..... 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 de .....

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..... * 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 .....

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..... m 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 .....

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..... ernment 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. sectio .....

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..... lary 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 .....

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..... thdrawal 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. Cl .....

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..... r 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 o .....

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..... ing 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. .....

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..... GA 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 pr .....

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..... erative 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 op .....

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..... ia 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 .....

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..... 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 31st 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 ma .....

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..... counts (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 .....

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..... nu: (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 t .....

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..... prehensive 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 .....

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..... 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 .....

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..... ,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 Expen .....

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..... l 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 .....

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..... 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 Whe .....

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..... rom 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+ PL.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 brou .....

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..... d 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 Disc .....

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..... nt, 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 .....

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..... ns 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 .....

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..... vious 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 inc .....

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..... n 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 .....

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..... om 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/ .....

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..... 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 Intangibl .....

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..... 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 .....

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..... ounting 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 amo .....

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..... gent 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 .....

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..... d 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 .....

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..... ount 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 .....

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..... rrent 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 .....

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