9911796707
TMI BlogDraft common Income-tax Return-request for inputs from stakeholders and the general public.X X X X Extracts X X X X X X X X Extracts X X X X ..... ers to file the return either in the existing form (ITR-1 or ITR-4) or the proposed common ITR, at their convenience. 3. The draft ITR aims to bring ease of filing returns and reduce the time for filing the ITR by individuals and non-business-type taxpayers considerably. The taxpayers will not be required to see the schedules that do not apply to them. It intends the smart design of schedules in a user-friendly manner with a better arrangement, logical flow, and increased scope of pre-filling. It will also facilitate the proper reconciliation of third-party data available with the Income-tax Department vis a vis the data to be reported in the ITR to reduce the compliance burden on the taxpayers. 4. The scheme of the proposed common ITR is as follows: (a) Basic information (comprising parts A to E), Schedule for computation of total income (Schedule TI), Schedule for computation of tax (schedule TTI), Details of bank accounts, and a schedule for the tax payments (schedule TXP) is applicable for all the taxpayers. (b) The ITR is customized for the taxpayers with applicable schedules based on certain questions answered by the taxpayers (wizard questions). (c) The questions have been d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn under section 139(4A) or 139(4B) or 139(4C) or 139(4D)] Please see rule [12] of the Income-tax Rules, 1962 (Please refer instructions) Basic Information A Assessment year A.1 Assessment year B Taxpayer Identification Details B.1 Permanent Account Number (PAN) B.2 Aadhar/CIN/LLPIN B.3 Name B.4 If there is any change in the name, old name B.5 Address of the taxpayer B.6 Person type B.7 Date of birth/formation/incorporation B.8 Date of commencement/ setting up of business, if applicable C Residential status C.1 Residential status D ITR filing requirement D.1 Section under which ITR is being filed D.2 In case of revised or modified ITR, the Receipt number of the original ITR D.3 Date of original ITR D.4 Date of issue of notice under section 139(9)/ 142(1)/148 or Order u/s 119(2)(b) D.5 Unique Number/Document Identification Number of the notice u/s 139(9)/142(1)/148 or Order u/s 119(2)(b) D.6 Date of Advanced Pricing Agreement, if filed u/s 92CD E Identification of applicable schedules Income/loss Details E.1 Whether you are a resident of a country or specified territory with which India has an agreement referred to in section 90(1) or central government has adopted any agreement u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... S? (Applicable to companies) Yes/No Details of ownership/directorship etc E.18 Whether you were director in any company during the previous year? (Applicable to individuals) Yes/No E.19 Whether you had unlisted equity shares in any company at any time during the previous year? (Applicable to all taxpayers) Yes/No E.20 Whether you had investment in partnership firm(s)/unincorporated entities during the previous year? (Applicable to all taxpayers) Yes/No Details relating to non-residents (applicable to non-residents having profits and gains of business or profession) E.21 Whether you have business connection in India? Yes/No E.22 Whether you have permanent establishment in India? Yes/No Special category of taxpayers E.23 Whether you are exercising option for special rate of taxation under sections 115BAC (Applicable to individuals/HUF not having profits and gains of business or profession) Yes/No E.24 Whether you have exercised option for special rate of taxation under sections 115BA/BAA/BAB/BAC/ BAD (including the current previous year) (Applicable to those having profits and gains of business or profession) Yes/No E.25 Whether you want to claim benefit u/s 115H? (Applicable to resi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... income (TI.8-TI.9) TI.11 Deductions under Chapter VI-A TI.12 Deduction u/s 10AA 10AA.4 of Schedule 10AA TI.13 Total income (TI.10-TI.11-TI.12) TI.14 Income chargeable to tax at special rates TI.15 Income chargeable to tax at normal rates (TI.13-TI.14) TI.16 Net Agricultural income/ any other income for rate purpose TI.17 Aggregate of Total Income and agricultural income (TI.15+TI.16) TI.18 Losses of current year to be carried forward TI.19 Deemed total income u/s 115JB/JC TTI Computation of Tax Tax payable on deemed income TTI.1 Tax payable on deemed total income u/s 115JB/JC TTI.2 Surcharge on TTI.1 TTI.3 Health and education cess on TTI.1+TTI.2 above TTI.4 Total tax and cess payable u/s 115JB/JC Tax payable on total income TTI.5 Tax at normal rates on total income TTI.6 Tax at special rates TTI.7 Tax payable on total income (TTI.5+TTI.6) TTI.8 Rebate on agricultural income TTI.9 Rebate under section 87A TTI.10 Tax payable after rebate (TTI.7 TTI.8-TTI.9) TTI.11 Surcharge on TTI.10 TTI.12 Health and education cess on (TTI.10+ TTI.11) above TTI.13 Gross tax liability (TTI.10+TTI.11+TTI.12) TTI.14 Gross tax payable (higher of TTI.4 and TTI.13) TTI.15 Tax deferred-relatable to perqui ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed TDS/TCS brought forward TXP.17 TDS of the current FY claimed in own hands TXP.18 TDS of the current FY claimed in the hands of other person referred to in TXP.11 TXP.19 Gross amount of corresponding receipt/withdrawals offered TXP.20 Head under which income is offered TXP.21 TDS/TCS credit being carried forward VERIFICATION I, son/ daughter of . , holding permanent account number ..solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year XXXX-YY. I further declare that I am making this return in my capacity as .. and I am also competent to make this return and verify it. I, declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in case where return is furnished u/s 92CD) Sign here Place Date Schedules (Only applicable sche ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... T.3 Address of the lender, if PAN is not available INT.4 Amount of capital borrowed INT.5 Balance of loan/ borrowing outstanding as on the last date of the previous year INT.6 Pre-occupation interest, if any claimed PTIHP Pass Through Income/loss from House property PTIHP.1 Name of the Investment fund/business trust/specified fund PTIHP.2 PAN of the Investment fund/business trust/specified fund PTIHP.3 Amount of pass-through income/loss MF Manufacturing account MF.1 Business code MF.2 Opening stock MF.3 Closing stock MF.4 Purchases (net of refunds, duty or tax, if any) MF.5 Direct expenses MF.6 Factory overheads MF.7 Cost of goods produced- transferred to Trading Account (MF.2-MF.3 + MF.4 + MF.5+MF.6) TR Trading account TR.1 Business code TR.2 Sales/ Gross receipts from business (excluding turnover from Intraday Trading) TR.3 Gross receipts from Profession TR.4 Duties, taxes and cess received or receivable TR.5 Total revenue from operations (TR.2+TR.3+TR.4) TR.6 Closing stock of finished goods TR.7 Opening stock of finished goods TR.8 Purchases (net of refunds, duty or tax, if any) TR.9 Direct expenses TR.10 Duties, taxes and cess paid or payable TR.11 Cost of goods produced- trans ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 Other long-term liabilities BSC.8 Long term provisions Current liabilities BSC.9 Short term borrowing BSC.10 Trade payables BSC.11 Other current liabilities BSC.12 Short term provisions BSC.13 Total Equity and liabilities (Total of BSC.1 to BSC.12) Assets Non-current assets Fixed assets Tangible assets BSC.14 Gross block BSC.15 Depreciation BSC.16 Impairment losses BSC.17 Net block (BSC.14- BSC.15- BSC.16) Intangible assets BSC.18 Gross block BSC.19 Depreciation BSC.20 Impairment losses BSC.21 Net block (BSC.18- BSC.19- BSC.20) BSC.22 Capital work in progress BSC.23 Intangible assets under development BSC.24 Total fixed assets (BSC.17+ BSC.21+ BSC.22+ BSC.23) BSC.25 Non-current investment BSC.26 Deferred tax assets BSC.27 Long term loans and advances BSC.28 for the purpose of business or profession BSC.29 not for the purpose of business or profession BSC.30 given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSC.31 Other non-current assets BSC.32 which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 Not for the purpose of business or profession BSAS.45 Given to shareholder, being the beneficial owner of share, or to any concern or on behalf/benefit of such shareholder as per section 2(22)(e) of the Income-tax Act BSAS.46 Other financial assets BSAS.47 Deferred Tax Assets (Net) BSAS.48 Other non-current Assets BSAS.49 Non-current assets included in BSAS.48 above which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSAS.50 Others BSAS.51 Total non-current assets (BSAS.23+BSAS.24+BSAS.28+BSAS.31+BSAS.35+BSAS.36+BS AS.39+BSAS.40+BSAS.41+BSAS.42+BSAS.46+BSAS.47+BSAS. 48) Current assets BSAS.52 Inventories Financial assets BSAS.53 Investments BSAS.54 Trade receivables BSAS.55 Cash and cash equivalents BSAS.56 Bank balance other than BSAS.55 BSAS.57 Loans BSAS.58 for the purpose of business or profession BSAS.59 not for the purpose of business or profession BSAS.60 given to a shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act BSAS.61 Other financial assets BSAS.62 Total financ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or Profession BP.1 Profit before tax as per PL.20/NA.20 Less: BP.2 Net profit or loss from speculative business BP.3 Net profit or loss from specified business u/s 35AD BP.4 Net profit from Virtual Digital Assets BP.5 Income/receipts credited to P L account considered under other heads of income BP.6 Profit from activities covered under rule 7/7A/7B(1)/7B(1A) and 8 BP.7 Income credited to P L account which is exempt BP.8 Total [BP.2+BP.3+ BP.4+BP.5+BP.6+BP.7] BP.9 Balance [BP.1-BP.8] Add: BP.10 Expenses debited to P L account considered under other heads of income etc. BP.11 Expenses debited to P L account which relate to exempt income BP.12 Expenses debited to P L account which relate to exempt income and disallowed u/s 14A BP.13 Adjusted profit or loss [BP.9+BP.10+BP.11+BP.12] BP.14 Depreciation and amortisation debited to P L account BP.15 Depreciation and amortisation allowable under Income-tax Act BP.16 Profit and loss after depreciation [BP.13+BP.14-BP.15] Amount debited to P L account to the extent disallowable under Income-tax Act due to non-fulfilment of conditions specified in relevant clause BP.17 Section 36 BP.18 Section 37 BP.19 Section 40 BP.20 Section 40A BP.21 Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5+BP.46] BP.48 Balance income/loss from business or profession remaining after set off as per SLCY.5 SPEC Income from speculative Business SPEC.1 Net profit or loss from speculative business as per profit or loss account SPEC.2 Additions in accordance with section 28 to 44DB SPEC.3 Deductions in accordance with section 28 to 44DB SPEC.4 Income/loss from speculative business 35AD Income from specified Business/s 35AD 35AD.1 Net profit or loss from specified business as per profit or loss account 35AD.2 Additions in accordance with section 28 to 44DB 35AD.3 Deductions in accordance with section 28 to 44DB 35AD.4 Deduction in accordance with section 35AD(1) 35AD.5 Income from specified business [35AD.1+35AD.2-35AD.3-35AD.4] 35AD.6 Relevant clause of sub-section 5 of section 35AD which covers the specified business VDA Income from V irtual Digital Assets VDA.1 I ncome from the transfer of virtual digital assets VDA.2 Cost of acquisition VDA.3 Taxable income u/s 115BBH SLCY Intra head set off of business loss SLCY.1 Type of loss to be set off SLCY.2 Amount of loss SLCY.3 Type of income SLCY.4 Amount of income SLCY.5 Balance income from business or profession remaining after set off OI O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n DEP.8) DEP.12 Additional depreciation, if any, on DEP.3 DEP.13 Additional depreciation, if any, on DEP.5 DEP.14 Additional depreciation related to immediately preceding year on asset put to use for less than 180 days DEP.15 Total depreciation (DEP.10 to DEP.14) DEP.16 Depreciation disallowed under section 38(2) of the I.T. Act DEP.17 Net aggregate depreciation (DEP.15-DEP.16) DEP.18 Expenditure incurred in connection with transfer of asset/ assets DEP.19 Capital gains/ loss under section 50 (enter negative only, if block ceases to exist) (DEP.4+DEP.6-DEP.2-DEP.3-DEP.5-DEP.18) DEP.20 Written down value on the last day of previous year* (enter 0, if result is negative) (DEP.7-DEP.15) DCGD Deemed capital gain on sale of depreciable assets DCGD.1 Block of asset DCGD.2 Amount of deemed capital gain (DEP.19) DCGD.3 Total of deemed capital gain (total of DCG.2 for all blocks of asset) ESR Expenditure on scientific research etc (deduction u/s 35 or 35CCC or 35CCD) ESR.1 Expenditure of the nature referred to in section ESR.2 Amount, if any, debited to P L account ESR.3 Amount of allowable deduction ESR.4 Amount of deduction in excess of the amount debited to P L account ESR.5 Name of done ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he undertaking or division, in case of slump sale CG.22 Section in which deduction is being claimed and amount of deduction CG.23 Whether STT has been paid? Yes/No CG.24 Capital Gain CG.25 Loss to be disallowed u/s 94(7) or 94(8) CG.26 Capital gain after adjustment of loss to be disallowed u/s 94(7) or 94(8) (CG.24+CG.25) CG.27 Aggregate of income from capital gains (aggregate of CG.26 for all the assets) CG.28 Amount and section under which deemed capital gain is taxable CG.29 Amount of deemed capital gain u/s 47A CG.30 Aggregate of deemed capital gains u/s 50 transfer of depreciable capital assets CG.31 whether you have pass-through income/loss? Yes/No CG.32 Amount of pass-through income/loss CG.33 Aggregate capital gain (CG.27+CG.28+CG.29+CG.30+CG.32) PTICG Pass Through Income (Capital Gains) PTICG.1 Name of the Investment fund/business trust/specified fund PTICG.2 PAN of the Investment fund/business trust/specified fund PTICG.3 Amount of pass through income/loss PTICG.4 Rate of tax COA01 Cost of Acquisition as on 01.04.2001 COA01.1 Cost of acquisition of the capital asset COA01.2 Basis and value fair market value of the capital asset as on 01.04.2001 COA01.2 COA01.3 Stamp value ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 54F.2 Cost of f new residential house 54F.3 Date of purchase of new f new residential house 54F.4 Amount deposited in Capital Gains Account Scheme before due date 54F.5 Amount of deduction claimed 54G Deduction u/s 54G 54G.1 Date of transfer of original asset 54G.2 Cost and expenses incurred for purchase and construction of new asset 54G.3 Date of purchase/construction of new asset in an area other than urban area 54G.4 Amount deposited in Capital Gain Account before due date 54G.5 Amount of deduction claimed 54GA Deduction u/s 54GA 54GA.1 Date of transfer of original asset from urban area 54GA.2 Cost and expenses incurred for purchase or construction of new asset 54GA.3 Date of purchase/construction of new asset in SEZ 54GA.4 Amount deposited in capital Gain Account before due date 54GA.5 Amount of deduction claimed 54GB Deduction u/s 54GB 54GB.1 Date of transfer of the original residential property 54GB.2 PAN of the eligible company 54GB.3 Amount utilised for subscription of equity shares of eligible company 54GB.4 Date of subscription of shares 54GB.5 Cost of new plant and machinery purchased by the eligible company 54GB.6 Date of purchase of plant and machinery 54GB.7 Amount ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... SCLCY.3 Type of Capital Gain SCLCY.4 Amount of Capital Gain SCLCY.5 Total capital loss set off SCLCY.6 Current year s capital gains remaining after set off ARCG Information about accrual/receipt of income from other sources ARCG.1 Type/date of income from capital gains ARCG.2 Amount of income up to 15 th June ARCG.3 Amount of income from 16 th June to 15 th September ARCG.4 Amount of income from 16 th September to 15 th December ARCG.5 Amount of income from 16 th December to 15 th March ARCG.6 Amount of income from 16 th March to 31 st March OS Income from other source OS.1 Nature and amount of income chargeable at normal rates, excluding pass through income and income chargeable at special rates OS.2 Nature and amount of deduction/expense u/s 57 OS.3 Nature and amount not deductible u/s 58 OS.4 Profits chargeable to tax u/s 59 OS.5 Relief claimed u/s 89A OS.6 Net income from other sources, other than OS.7, OS.9 and OS.11 (OS.1- OS.2+OS.3+OS.4- OS.5) OS.7 Nature and amount of income chargeable at special rates OS.8 Do you have any pass through income/loss? Yes/No OS.9 Amount of pass through income/loss OS.10 Do you have income from owning and maintaining race horses Yes/No OS.11 In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or a sum higher than (50% of PIP.4) claimed to have been earned] PIT Presumptive Income [section 44AE] PIT.1 Name of business PIT.2 Business code PIT.3 Description of business PIT.4 Registration number of goods carriage PIT.5 Ownership type PIT.6 Capacity of goods carriage (in MT) PIT.7 Number of months for which goods carriage was owned/leased/hired by the assessee PIT.8 Presumptive income u/s 44AE (computed @ Rs 1000 per tonne per month in case tonnage exceeds 12MT ,or else @Rs 7500per month)or the amount claimed to have been actually earned, whichever is higher PIT.9 Total presumptive income from all the goods carriage PIT.10 Salary and interest paid to the partners PIT.11 Total presumptive income from goods carriage u/s 44AE (Total of PIT.9- PIT.10) PISB Presumptive Income [section 44B] PISB.1 Name of business PISB.2 Business code PISB.3 Description of business PISB.4 Gross receipts as per 44B(2) PISB.5 Presumptive income (7.5% of PISB.4) PIM Presumptive Income [section 44BB] PIM.1 Name of business PIM.2 Business code PIM.3 Description of business PIM.4 Gross receipts as per 44BB(2) PIM.5 Presumptive income (10% of PIM.4) PIA Presumptive Income [section 44BBA] PIA.1 Name of bus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from a venture capital fund) @5% SI.13 115A(1)(a)(iiac) (interest earned by a non-resident unit holder from a venture capital company) @10% SI.14 115A(1)(a)(iii) (income earned by a non-resident on units of MF or UTI) @20% SI.15 115A(1)(b) (royalty or FTS earned by non-resident from source in India) @10% SI.16 115AB(1)(a) [income of an Offshore Fund on units purchased in foreign currency] @10% SI.17 115AB(1)(b) [income of an Offshore Fund as LTCG on transfer of units purchased in foreign currency] @10% SI.18 115AC (interest earned by non-resident on bonds purchased in foreign currency) @10% SI.19 115AC (dividend earned by non-resident on GDRs) @10% SI.20 115AC (LTCG on non-resident on bonds/GDR) @10% SI.21 115ACA (dividend/LTCG of resident individual on GDRs) @10% SI.22 115AD(1)(a) (income received by a specified fund on securities) other than SI.23 @10% SI.23 115AD(1)(a) (income received by a FII on securities) other than SI.23 @20% SI.24 115AD(1)(a) (interest earned on securities by specified fund/FII) @5% SI.25 115AD(1)(b) (income received by a specified fund/FII as STCG from securities) @30% SI.26 115AD(1)(b) (income received by a specified fund/FII as LTCG from securities) @1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o future years CFL.1 Nature and amount of loss to be carried forward (CYLA.3+BFLA.5) CFL.2 Amount as adjusted on account of opting for taxation u/s 115BAA/115BAC/115BAD (where the taxpayer opts for option u/s 115BAA/115BAC/115BAD) CFL.3 Brought forward business loss available for set off (where the taxpayer opts for option u/s 115BAA/115BAC/115BAD) (CFL.1-CFL.2) CFL.4 Assessment year of the loss CFL.5 Date of filing the Return of Income during which the loss was carried forward CFL.6 Total of earlier year s loss CFL.7 Amount of loss set off against current year s income as per schedule BFLA CFL.8 Current year s loss CFL.9 Current year s loss distributed among unit holders (applicable for investment fund only) CFL.10 Current year s loss to be carried forward (CFL.8-CFL.9) CFL.11 Total losses to be carried forward to future years UD Unabsorbed depreciation and allowance u/s 35(4) Depreciation UD.1 Assessment year UD.2 Amount of unabsorbed depreciation brought forward UD.3 Amount as adjusted on account of opting for taxation u/s 115BAA/115BAC/115BAD UD.4 Amount of depreciation set off against the current year s income (UD.2-UD.3) UD.5 Total unabsorbed depreciation UD.6 Balance carried ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r(s), during the term of any of such policies Yes/No LA Local Authority [Section 10(20)] LA.1 Type of local authority LA.2 Head of income which is exempt LA.3 Amount of income PTIF Pass Through Income (for fund) PTIF.1 Nature of income PTIF.2 Amount of income PTIU Pass Through Income (for unit holder) PTIU.1 Nature of income PTIU.2 Name of the Investment fund/business trust/specified fund PTIU.3 PAN of the Investment fund/business trust/specified fund PTIU.4 Exempt income BB Schedule BB - Section 10(34A) BB.1 Name of the company which bought back the shares BB.2 Date of receipt of any consideration from the company BB.3 Amount of consideration received from the company BB.4 Date of acquisition BB.5 Cost of acquisition BB.6 Number of shares ISE International sporting event [Section 10(39)] ISE.1 Date of notification ISE.2 Number of notifications issued by the Central Government u/s 10(39) ISE.3 Name of sporting event ISE.4 Type of specified income arising from the international sporting event as notified in the official gazette ISE.5 Amount of specified income arising from the international sporting event as notified in the official gazette DTAA Income under DTAA/DTAC DTAA.1 Country ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s years, if applicable 80JJAA.3 Additional employees cost with reference to 80JJAA.1 and 80JJAA.2 80JJAA.4 Deduction claimed u/s 80JJAA (30% of 80JJAA.3) 80LA Section 80LA 80LA.1 Sub-section in which deduction is claimed 80LA.2 Type of entity 80LA.3 Type of income of the unit 80LA.4 Year in which permission or registration under the SEBI Act, 1992 or permission or registration under IFSCA Act, 2019 was obtained 80LA.5 Registration details of the unit with IFSC/SEBI 80LA.6 First AY during which deduction is claimed 80LA.7 Amount of deduction claimed during the previous year 80M Deduction in respect of inter-corporate deposits (Section 80M) 80M.1 Status of entity from which dividend has been received 80M.2 Name of entity 80M.3 Address of entity 80M.4 PAN/ Taxpayer Identification Number of entity 80M.5 Amount of dividend received 80M.6 Aggregate dividend received from all entities 80M.7 Amount of dividend distributed by due date as referred to in section 80M 80M.8 Whether any part of 80M.7 has been allowed as deduction u/s 80M in any previous year Yes/NO 80M.9 If yes, amount allowed as deduction u/s 80M in any previous year 80M.10 Amount eligible for deduction (80M.6-80M.7-80M.9) 80P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt Number DIR.4 Director Identification Number IF Investment in Firm/unincorporated entities IF.1 Name of the firm/unincorporated entity IF.2 Permanent Account Number of the firm/unincorporated entity IF.3 Type of firm/unincorporated entity IF.4 Whether the firm/unincorporated entity is liable for audit? Yes/No IF.5 Whether section 92E is applicable to firm/unincorporated entity? IF.6 Percentage Share in the profit of the firm/unincorporated entity IF.7 Amount of share in the profit IF.8 Capital balance on 31st March in the firm/unincorporated entity MAB Income of member of AOP/BOI [Section 86 rws 67A] MAB.1 Name of the AOP/BOI MAB.2 PAN of the AOP/BOI MAB.3 Date of becoming member MAB.4 Share from taxable income of the AOP/BOI MAB.5 Amount of income on which no tax is payable u/s 86 read with section 67A US Unlisted shares held by taxpayer US.1 Name of the company US.2 Permanent Account Number of the company, if available Opening balance of the shares: US.3 Number of shares US.4 Cost of Acquisition Shares acquired during the year US.5 Number of shares US.6 Date of subscription/purchase US.7 Face value per share US.8 Issue price per share (in case of fresh issue) US.9 Purchase pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pendent on him/family? Yes/No PT.7 Whether the trust is created on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on business or profession exclusive for employees in such business or profession Yes/No IFSC International Financial Services Centre IFSC.1 Nature of IFSC unit IFSC.2 Date of approval for setting up unit in IFSC IFSC.3 Approval number SU Startup SU.1 Whether the Startup is a registered Startup under DPIIT ? Yes/No SU.2 Startup recognition number allotted by DPIIT SU.3 Are you a Startup which has filed declaration in Form 2 under para 5 of DPIIT Notification dated 19 th Feb 2019 Yes/No SU.4 If yes, date of issue of Form 2 SU.5 Are you a Startup which has filed declaration in Form 1 under DPIIT Notification dated 19 th Feb 2019 and is eligible for deduction u/s 80IAC Yes/No SU.6 IMB Certificate number SU.7 Date of incorporation (for 10 years block) SU.8 Initial year of deduction u/s 80IAC (for 3 years block) SH1 Shareholding of Unlisted Company Details of shareholding at the end of the previous year SH1.1 Name of the shareholder SH1.2 Residential status in India SH1.3 Type of share SH1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e NTR.1 Option for current year NTR.2 Section code NTR.3 Date of filing of form 10IB/10IC/10ID/10IE/10IF NTR.4 Acknowledgement number FII FII/FPI FII.1 Registration number issued by SEBI Yes/No FII.2 Date of registration Key Management Persons OD Ownership details of HUF/firm/AOP/BOI/Co-operative society/AJP OD.1 Type of relation OD.2 PAN OD.3 Aadhaar number/enrolment ID (if applicable) OD.4 Name OD.5 Address, if PAN is not available OD.6 Designated Partner Identification Number (For LLP only) OD.7 Status OD.8 Date of admission/retirement/cessation OD.9 Percentage of share OD.10 Whether any member of the AOP/BOI/executor of AJP is a foreign company Yes/No OD.11 Whether the total income of any member of the AOP/BOI/executor of AJP (excluding his share from such association or body or executor of AJP) exceeds the maximum amount not chargeable to tax in case of that member Yes/No OD.12 Rate of interest on capital OD.13 Remuneration paid/payable KMP Key management persons KMP.1 Type of key management person KMP.2 Name KMP.3 PAN KMP.4 Aadhaar KMP.5 Director Identification Number KMP.6 Residential address SH Shareholders details SH.1 Type of shareholder SH.2 Name SH.3 PAN, if allotted SH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al investment (at cost) FIE.8 Income accrued from such interest FIE.9 Nature of income FIE.10 Row no of the return of income in which such income is offered FIE.11 Amount of income offered FIMM Immovable property (including any beneficial interest) FIMM.1 Address of the property FIMM.2 Zip code FIMM.3 Ownership FIMM.4 Date of acquisition FIMM.5 Total investment (at cost) FIMM.6 Income derived from the property FIMM.7 Nature of income FIMM.8 Row no of the return of income in which such income is offered FIMM.9 Amount of income offered FOCA Any other capital asset (including any beneficial interest) FOCA.1 Nature of asset FOCA.2 Ownership FOCA.3 Date of acquisition FOCA.4 Total investment (at cost) FOCA.5 Income derived from the asset FOCA.6 Nature of income FOCA.7 Row no of the return of income in which such income is offered FOCA.8 Amount of income offered FSA Accounts in which the taxpayer has signing authority FSA.1 Name of institution in which account is held FSA.2 Address of the institution FSA.3 Zip code Name of the account holder FSA.4 Account number FSA.5 Peak balance/investment during the year FSA.6 Whether income accrued is taxable in your hands FSA.7 If yes, amount of inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ils of listed equity shares LES.1 Name of the company LES.2 PAN of the company Opening balance LES.3 Number of shares LES.4 Type of shares LES.5 Cost of acquisition Shares acquired during the year LES.6 Number of shares LES.7 Type of shares LES.8 Cost of acquisition Shares transferred during the year LES.9 Number of shares LES.10 Type of shares LES.11 Sale consideration Closing balance LES.12 Number of shares LES.13 Type of shares LES.14 Cost of acquisition UES Details of unlisted equity shares UES.1 Name of company UES.2 PAN of the company Opening balance UES.3 Number of shares UES.4 Cost of acquisition Shares acquired during the year UES.5 Number of shares UES.6 Date of subscription/purchase UES.7 Face value per share UES.8 Issue price per share (In case of fresh issue) UES.9 Purchase price per share (in case of purchase from existing shareholder) Shares transferred during the year UES.10 Number of shares UES.11 Sale consideration Closing balance UES.12 Number of shares UES.13 Cost of acquisition OSEC Details of other securities OSEC.1 Type of security OSEC.2 Whether listed or unlisted Opening balance OSEC.3 Number of securities OSEC.4 Cost of acquisition Securities acquired duri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been repaid Yes/No LAD2.6 If yes, date of repayment LAD2.7 Closing balance at the end of the previous year, if any LAD2.8 Rate of interest CAPC2 Details of capital contribution to other entities since incorporation CAPC2.1 Name of entity CAPC2.2 PAN CAPC2.3 Date on which capital contribution has been made CAPC2.4 Amount of contribution CAPC2.5 Amount withdrawn during the year CAPC2.6 Amount of profit/loss/dividend/interest debited or credited during the year CAPC2.7 Closing balance SNS Details of capital contribution to other entities since incorporation SNS.1 Name of company/entity SNS.2 PAN SNS.3 Type of shares/securities Number of shares/securities acquired SNS.4 Cost of acquisition SNS.5 Date of acquisition SNS.6 Whether transferred Yes/No SNS.7 If yes, date of transfer SNS.8 Closing balance at the end of the previous year, if any MAY2 Details of motor vehicle, aircraft, yacht or other mode of transport (actual cost exceeds Rs 10 lakh, acquired since incorporation) MAY2.1 Particulars of assets MAY2.2 Registration number of vehicle MAY2.3 Cost of acquisition MAY2.4 Date of acquisition MAY2.5 Purpose of use MAY2.6 Whether transferred on or before the end of the previous year Yes/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .13 Adjustments as per section 115JC(2) AMT.2 Deduction Claimed under any section included in Chapter VIA under the heading C. Deductions in respect of certain incomes AMT.3 Deduction Claimed u/s 10AA AMT.4 Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed AMT.5 Adjusted Total Income under section 115JC(1) (AMT.1+AMT.2+AMT.3+AMT.4) AMT.6 Adjusted Total Income u/s 115JC from units located in IFSC, if any AMT.7 Adjusted Total Income u/s 115JC from other Units (AMT.5-AMT.6) AMT.8 Tax payable under section 115JC(1) [(9% of AMT.6+ 18.5% of AMT.7] (In the case of AOP, BOI, AJP this is applicable if AMT.5 is greater than Rs. 20 lakhs) AMTC Alternate Minimum Tax Credit AMTC.1 Tax under section 115JC (TTI.4) AMTC.2 Tax under other provisions of the Act (TTI.13) AMTC.3 Amount of tax against which credit is available [enter (AMTC.2 AMTC.1) if AMTC.2 is greater than AMTC.1, otherwise enter 0] AMTC.4 Whether AMT credit is being utilised Yes/No AMTC.5 Amount of tax credit under section 115JD utilised during the year AMTC.6 Amount of AMT liability available for credit in subsequent assessment years AMTC4 Assessment year wise alternate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3) MATC4.5 MAT credit utilised during the current AY MATC4.6 Balance MAT credit carried forward (MATC4.4- MATC4.5) BBS Tax on distributed income of a domestic company on buy back of shares BBS.1 Date of payments of any consideration to the shareholder on buy back of share BBS.2 Amount of consideration paid by the company on buyback of shares BBS.3 Amount received by the company for issue of such shares BBS.4 Distributed Income of the company (BBS.2 BBS.3) BBS.5 Additional income-tax @20% payable under section 115QA on BBS.5 BBS.6 Surcharge on BBS.6 BBS.7 Health Education cess on (BBS.5+ BBS.6) BBS.8 Total tax payable (BBS.5+ BBS.6+ BBS.7) BBS.9 Interest payable under section 115QB BBS.10 Additional income-tax and interest payable (BBS.8 + BBS.9) BBS.11 Tax and interest paid BBS.12 Net payable/refundable (BBS.10- BBS.11) BBS.13 Date(s) of deposit of tax on distribution income BBS.14 Name of Bank and Branch BBS.15 BSR Code BBS.16 Serial number of challan BBS.17 Amount deposited FTC Details of Income from outside India and tax relief/credit (available only in case of resident) FTC.1 Country Code FTC.2 Taxpayer Identification Number in foreign country FTC.3 Head of income and amount o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hould be selected: (a) Individual (b) Hindu undivided family (HUF), (c) Company 1. Public sector company as defined in section 2(36A) of the Income-tax Act 2. Company owned by the Reserve Bank of India 3. A company in which not less than 40% of the shares are held (whether singly or taken together) by the Government or the Reserve bank of India or a corporation owned by the bank 4. Banking company as defined in clause (c) of section 5 of the banking Regulation Act, 1949 5. Scheduled bank being a bank included in the second schedule to the Reserve bank of India Act 6. A company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of Insurance Regulatory and Development Authority Act, 1999) 7. Non-banking Financial Institution 8. Any other company (d) Firm 1. Firm 2. Limited Liability Partnership (e) Association of persons (AOP) or a body of individuals (BOI), whether incorporated or not, 1. Society 2. Business trust i. Real Estate Investment Trust ii. Infrastructure Investment Trust 3. Investment Fund 4. Other trusts, fund or institution not covered in 2 and 3 5. Any other AOP/BOI (f) Co-operative society (g) Local authority, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regate of amounts of deposit exceeding Rs 1 crore in one or more current accounts during the previous year 2. expenditure of an amount or aggregate of amount exceeding Rs 2 lakhs for travel to a foreign country for yourself or any other person incurred 3. expenditure of amount or aggregate of amount exceeding Rs 1 lakh on consumption of electricity during the year incurred 4. total sales, turnover or gross receipts, as the case may be, in the business exceeds Rs. 60 Lakh during the previous year 5. gross receipts in profession exceed Rs. 10 Lakh during the previous year 6. aggregate amount of TDS and TCS during the previous year is Rs. 25,000 or more (for a senior citizen, the limit is Rs. 50,000) 7. aggregate amount of deposit in one or more savings bank accounts of the person is Rs. 50 Lakh or more during the previous year E.1 If yes, Schedule DTAA should be filled. E.2 If yes, Schedule EI should be filled E.3 One or more of the following options should be selected: 1. Salaries 2. Income from house property 3. Profits and gains of business or profession 4. Capital gains 5. Income from other sources The following schedules should be filled depending upon the option selected: Optio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Schedule OIA should be filled If yes, Schedule OA should be filled If yes, Schedule DIR should be filled If yes, Schedule US should be filled If yes, Schedule IF should be filled If yes, Schedule PE should be filled If yes, Schedule PE should be filled If yes, Schedule NTR should be filled. If yes, Schedule IFSC should be filled If yes, Schedule SU, Schedule SH2 and Schedule AL2 (if you are a start up which has filed declaration in form 2 under para 5 of DPIIT notification dated 29.02.2019) should be filled If yes, Schedule FII should be filled If yes, Schedule RA should be filled If yes, Schedule OL should be filled If yes, Schedule FTC should be filled If yes, Schedule FA should be filled If yes, Schedule TPSA and TPSP should be Filled If yes, Schedule GST should be filled If yes, Schedule 5A should be filled If no, Schedule SH1 and AL1 should be filled. If yes, Schedule BBS should be filled If yes, Schedule CYLA should be filled. Where TI is Rs 50 lakhs or more, fill Schedule ALI (In case of individuals, HUF) Applicable only in case of individual receiving ESOPs referred to in section 17(2)(vi) received from employer, being an eligible start up referred to in section 80IAC Fiel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other than ESOP in col 16 above 18. Contribution by employer to fund and scheme taxable under section 17(2)(vii) 19. Annual accretion by way of interest, dividend etc. to the balance at the credit of fund and scheme refer to in section 17(2)(vii) and taxable under section 17(2)(viia) 20. Other benefits or amenities (please enter the details in a separate text box). One or more of the following options should be selected: Nature of profit in lieu of salary Amount 1. Compensation from current or former employer in connection with termination of modification of employment 2. Keyman Insurance Policy 3. Amount due or received before joining or after cessation of employment with a person. Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: Allowances Amount 1. Sec 10(5) - Leave Travel concession/assistance 2. Sec 10(6)- Remuneration received as an official, by whatever name called, of an Embassy, High Commission etc. 3. Sec 10(7)- Allowances or perquisites paid or allowed as such outside India by the Government to a citizen of India for rendering services outsid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rovided in HP.4 Manufacturing account shall not include the details of business or profession income whereof is taxable under section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBB/ 44D/44DA/Chapter XII-G/First Schedule to the Income-tax Act One or more of the business codes should be filled One or more of the following options should be selected: Particulars Amount 1. Raw materials 2. Work-in-Progress One or more of the following options should be selected: Particulars Amount 1. Raw materials 2. Work-in-Progress One or more of the following options should be selected: Nature of expense Amount 1. Direct Wages 2. Carriage Inward 3. Power and Fuel 4. Other Direct Expenses One or more of the following options should be selected: Nature of overhead Amount 1. Indirect Wages 2. Factory Rent and Rates 3. Factory Insurance 4. Factory Fuel and Power 5. Factory General Expenses 6. Depreciation of factory machinery Trading account shall not include the details of business or profession income whereof is taxable under section 44AD/ 44ADA/ 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44D/ 44DA/ Chapter XII-G/ First Schedule to the Income-tax Act One or more of the business codes should be filled Nature of receipt Amou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y fund 9. Contribution to any other fund 10. Any other benefit to employees in respect of which an expenditure has been incurred One or more of the following options should be selected: Nature of expense Amount 1. Medical insurance 2. Life insurance 3. Keyman s insurance 4. Other insurance including factory, office, car, goods, etc. One or more of the following options should be selected: Nature of expense Amount 1. Paid outside India, or paid in India to a nonresident, not being a company, or a foreign company 2. To others One or more of the following options should be selected: Nature of expense Amount 1. Paid outside India, or paid in India to a nonresident, not being a company, or a foreign company 2. To others One or more of the following options should be selected: Nature of expense Amount 1. Paid outside India, or paid in India to a nonresident, not being a company, or a foreign company 2. To others One or more of the following options should be selected: Nature Amount 1. Union Excise duties 2. Service tax 3. VAT/ Sales tax 4. Central Goods and Services Tax (CGST) 5. State Goods and Services Tax (SGST) 6. Integrated Goods and Services Tax (IGST) 7. Union Territory Goods and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... loss on hedging instruments in a cash flow hedge 4. Share of OCI in associates and joint ventures to the extent to be classified into P L 5. Others (Specify nature) 6. Income tax relating to items that will be reclassified to P L This will be applicable to only company One or more of the following options should be selected: Reserve/surplus Amount 1. Revaluation Reserve 2. Capital Reserve 3. Statutory Reserve 4. Any other Reserve 5. Surplus i.e. balance in P L account One or more of the following options should be selected: Nature of Loan funds Amount Secured loans 1. Foreign Currency Loans 2. Rupee Loans a. From Banks b. From others Unsecured loans (including deposits) 1. Foreign Currency Loans 2. Rupee Loans (a) From Banks (b) From others i. From persons specified in section 40A(2)(b) of the Income-tax Act ii. Others One or more of the following options should be selected: Nature Amount 1. Advances from persons specified in section 40A(2)(b) of the Income-tax Act 2. Others One or more of the following options should be selected: Nature of investments Amount 1. Long-term investments (a) Government and other Securities Quoted (b) Government and other Securities Unquoted Short-term ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elected: Nature of other long term liabilities Amount 1. Trade payables 2. Others One or more of the following options should be selected: Nature of long-term provisions Amount 1. Provisions for employees benefits 2. Others One or more of the following options should be selected: Nature of short term borrowings Amount 1. Loan repayable on demand (a) From banks (b) From NBFCs (c) From other financial institutions (d) From others 2. Deposits from related parties 3. Loans and advances from related parties 4. Other loans and advances 5. Other deposits One or more of the following options should be selected: Nature of trade payables Amount 1. Outstanding for more than 1 year 2. Others One or more of the following options should be selected: Type of other current liabilities Amount 1. Current maturities of long-term debt 2. Current maturities of finance lease obligations 3. Interest accrued but not due on borrowings 4. Interest accrued and due on borrowings 5. Income received in advance 6. Unpaid dividends 7. Application money received for allotment of securities and due for refund and interest accrued 8. Unpaid matured deposits and interest accrued thereon 9. Unpaid matured debentures a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or more of the following options should be selected: Other equity Amount 1. Capital redemption Reserve 2. Debenture redemption Reserve 3. Share options outstanding account 4. Others 5. Retained earnings i.e. balance of P L account One or more of the following options should be selected: Nature of borrowings Amount 1. Bonds or debentures a. Foreign currency b. rupee 2. Term loans a. Foreign currency b. rupee i. Banks ii. Other parties 3. Deferred payment liability 4. Deposits 5. Loans from related parties (see instructions) 6. Long term maturities of finance lease obligations 7. Liability component of compound financial instruments 8. Other loans One or more of the following options should be selected: Nature of borrowing Amount 1. Loans repayable on demand a. From banks b. Rupee From other parties 2. Loans from related parties 3. Deposits 4. Other loans One or more of the following options should be selected: Nature of other financial liabilities Amount 1. Current maturities of long-term debt 2. Current maturities of finance lease obligations 3. Interest accrued 4. Unpaid dividends 5. Application money received for allotment of securities to the extent refundable and interest accr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... owing options should be selected: Nature of loan Amount 1. Advances other than capital advances 2. Others (specify nature) One or more of the following options should be selected: Reserve/surplus Amount 1. Revaluation Reserve 2. Capital Reserve 3. Statutory Reserve 4. Any other Reserve 5. Surplus i.e. balance in P L account One or more of the following options should be selected: Nature of Loan funds Amount A. Secured loans 1. Foreign Currency Loans 2. Rupee Loans a. From Banks b. From others B. Unsecured loans (including deposits) 1. Foreign Currency Loans 2. Rupee Loans a. From Banks b. From others i. From persons specified in section 40A(2)(b) of the Income-tax Act ii. Others One or more of the following options should be selected: Nature Amount 1. Advances from persons specified in section 40A(2)(b) of the Income-tax Act 2. Others One or more of the following options should be selected: Nature of long-term investments Amount 1. Investment in property 2. Investments in Equity instruments (a) Listed equities (b) Unlisted equities 3. Investments in Preference shares 4. Investments in Government or trust securities 5. Investments in Debenture or bonds 6. Investments in Mutual funds ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s should be selected: Nature of income Amount 1. Salary 2. House property 3. Capital gains 4. Other sources a. Dividend income b. Other than dividend income 5. U/s 115BBF 6. u/s 115BBG One or more of the following options should be selected: Nature Amount 1. Depreciation allowable u/s 32(1)(ii) and 32(1)(iia) 2. Depreciation allowable u/s 32(1)(i) 3. Amortisation BP.15 One or more of the following options should be selected: Nature Amount 1. Premium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)] 2. Premium paid for insurance on the health of employees [36(1)(ib)] 3. Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend [36(1)(ii)] 4. Any amount of interest paid in respect of borrowed capital [36(1)(iii)] 5. Amount of discount on a zero-coupon bond [36(1)(iiia)] 6. Amount of contributions to a recognised provident fund [36(1)(iv)] 7. Amount of contributions to an approved superannuation fund [36(1)(iv)] 8. Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] 9. Amount of contributions to an approved gratuity fund [36(1)(v)] 10 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax [40(a)(iia)] 7. Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) 8. Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40(b)/ 40(ba)] 9. Any other disallowance BP.19 One or more of the following options should be selected: Nature Amount 1. Amounts paid to persons specified in section 40A(2)(b) 2. Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) 3. Provision for payment of gratuity [40A(7)] 4. any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 5. Any other disallowance BP.20 One or more of the following options should be selected: Nature Amount 1. Any sum in the nature of tax, duty, cess or fee under any law 2. Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 3. Any sum payable to an employ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 5. Any sum payable as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing 6. Any sum payable as interest on any loan or borrowing from any scheduled bank or a cooperative bank other than a primary agricultural credit society or a primary cooperative agricultural and rural development bank 7. Any sum payable towards leave encashment 8. Any sum payable to the Indian Railways for the use of railway assets This field will be pre-filled from the Schedules PRES BP.38 One or more of the following options should be selected: Nature Amount 1. Income chargeable under Rule 7 2. Deemed income chargeable under Rule 7A 3. Deemed income chargeable under Rule 7B(1) 4. Deemed income chargeable under Rule 7B(1A) 5. Deemed income chargeable under Rule 8 6. Income other than Rule 7A, 7B 8 BP.42 If there is a loss from business(othe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: 1. Money or other assets received under an insurance [section 45(1A)] 2. Any amount received under a Unit Linked Insurance Policy [section 45(1B)] 3. Conversion or treatment of capital asset as stock in trade [section 45(2)] 4. Transfer of capital asset by a person to a firm or other Association of persons or body of individuals [section 45(3)] 5. Capital asset received by a specified person from a specified entity [section 45 read with section 9B] 6. Money or capital asset or both received by a specified person from a specified entity [section 45(4) read with section 9B] 7. Compulsory acquisition [section 45(5)] 8. Transfer of capital asset under a specified agreement [section 45(5A)] 9. Money or other assets received by shareholders on liquidation [section 46] 10. Purchase by company of its own shares or other specified securities [section 46A] 11. Slump sale [section 50B] 12. Sale of equity shares in a company or units of equity oriented fund or Sale of units of a business trust on which STT is paid [section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e relevant row Instructions regarding applicability of different schedules Go back to form To be filled as per Schedule AD One or more of the following options should be selected: Section Amount 1. 45(2) 2. 45(4) rws 9B 3. 50B (a) Rule 11UAE(2) (b) Rule 11UAE(3) 4. 50CA (a) Rule 11UAA (b) Rule 11UAD 5. 50D 6. Any other Full value of consideration adopted as per section 50C for the purpose of capital gains [in case CG.8 does not exceed 1.10 times CG.7, this value shall be CG.7, or else CG.8] 1. This field should be filled only where the date of acquisition as per CG.5 id prior to 01.04.2001 2. This row shall be applicable only for the capital assets to which clause (b) of sub-section (2) to section 55 is applicable 3. This will be applicable to capital assets other than those covered u/s 111A and 112A If yes is selected, fill Schedule COA01 If yes is selected, fill Schedule PRO Where option 2 is selected in CG.2, cost of acquisition should be filled as Aggregate of the premium paid during the term of the policy as reduced by the premium that has already been considered for calculation of taxable amount under this sub-rule during the earlier previous year or years . Inputs in this fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pital asset by the original fund to resultant fund [section 47(viiac)] o. Transfer of share, unit or interest in a scheme of relocation[section 47(viiad)] p. Transfer of capital asset by India Infrastructure Finance Company Limited to an institution [section 47(viiae)] q. Transfer of capital asset by a public sector company to another public sector company [section 47(viiaf)] r. Transfer of a capital asset or intangible asset to a company due to succession, demutualisation or corporatisation [section 47(xiii)] s. Transfer of a capital asset or intangible asset by a private company or unlisted public company to a LLP or transfer of a share held by a shareholder due to conversion of company to LLP [section 47(xiiib)] t. Transfer of capital asset or intangible asset by a sole proprietary concern to a company on succession [section 47(xiv)] 2. Other transfers a. Transfer or Issue of share by resulting company in case of demerger [section 47(vid)] b. Transfer by shareholder in a scheme of amalgamation [section 47(vii)] c. Transfer of GDR [section 47(viia)] d. Transfer of rupee denominated bond [section 47(viiaa)] e. Transfer of bond/GDR or rupee denominated bond or any other security no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... viso to clause (xiiib) of section have not been complied with 5. Provisions of proviso to clause (xiv) of section have not been complied with 47A.3 If shares are acquired on or before 31.01.2018, (total sale value)(115AD.3*115AD.4) If shares are acquired after 31.01.2018, please enter full value of consideration 115A D.5 One or more of the following options* should be selected: Short term capital loss @ 15% Short term capital loss @ 30% Short term capital loss @ applicable rate Long term capital loss @ 10% Long term capital loss @ 20% *Options will be available as per the provisions of the Act One or more of the following options* should be selected*: Short term capital gain @ 15% Short term capital gain @ 30% Short term capital gain @ applicable rate Long term capital gain @ 10% Long term capital gain @ 20% *Options will be available as per the provisions of the Act. SCLCY. 3 One or more of the following options should be selected: Short-term capital gains taxable at the rate of 15% Short-term capital gains taxable at the rate of 30% Short-term capital gains taxable at applicable rates Long- term capital gains taxable at the rate of 10% Long- term capital gains taxable at the rate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns should be selected: - Sl. No. Nature Amount 1 115A(1)(a)(i) (dividend earned by non-resident) @20% 2 115A(1)(a)(ii) (interest earned by non-resident) @20% 3 115A(1)(a)(iia) (interest earned by non-resident from an infrastructure debt fund)@5% 4 115A(1)(a)(iiaa) (interest earned by a non-resident on monies borrowed in foreign currency by an Indian company)@4% 5 115A(1)(a)(iiaa) (interest @5%) 6 115A(1)(a)(iiab) (interest earned by a non-resident on certain bonds and Government securities) @5% 7 115A(1)(a)(iiac) (interest earned by a non-resident unit holder from a venture capital fund) @5% 8 115A(1)(a)(iiac) (interest earned by a non-resident unit holder from a venture capital company) @10% 9 115A(1)(a)(iii) (income earned by a non-resident on units of MF or UTI) @20% 10 115A(1)(b) (royalty or FTS earned by non-resident from source in India) @10% 11 115AB(1)(a) [income in respect of off shore units/offshore fund] 12 115AC (interest earned by non-resident on bonds purchased in foreign currency) @10% 13 115AC (dividend earned by non-resident on GDRs) @10% 14 115ACA (dividend of resident individual on GDRs) @10% 15 115AD(1)(i) (income other than dividend received by an FII in respec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of securities other than units referred to in section 115AB) 115AD(1)(i) (income by way of interest received by an FII on bonds or government securities referred to in section 194LD) Schedule DTOS will open Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: - 1. Income by way of Winnings from lotteries, puzzles, races, games, gambling, betting etc referred to in section 2(24)(ix) 2. Dividend income a. Dividend income not chargeable to tax at DTAA rate i. Dividend income u/s 115A(1)(a)(i) @20% (including pass through income) ii. Dividend income u/s 115AC @10% (including pass through income) iii. Dividend income u/s 115ACA(1)(a) @ 10% (including pass through income) iv. Dividend income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @20% (including pass through income) v. Dividend income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @10% (including pass through income) vi. Dividend income [other than u/s 2(22)(e)] not covered in (a) to (e) above b. Dividend income charg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nature* Amount 1. Salary 2. House property 3. Business (excluding income from life insurance business u/s 115B, speculation income and income from specified business) 4. Income from life insurance business u/s 115B 5. Speculation business 6. Specified business income u/s 35AD 7. Short term capital gain taxable @15% 8. Short term capital gain taxable @30% 9. Short term capital gain taxable at applicable rates 10. Short term capital gain taxable at special rates in India as per DTAA 11. Long term capital gain taxable @10% 12. Long term capital gain taxable @20% 13. Long term capital gain taxable at special rates in India as per DTAA 14. Net income from other sources chargeable at normal applicable rates 15. Profit from the activity of owning and maintain race horses 16. Income from other sources taxable at special rates in India as per DTAA One or more of the following options should be selected: - Nature* Amount 1. House property 2. Loss from business (excluding income from life insurance business u/s 115B, speculation income and income from specified business) 3. Loss from life insurance business u/s 115B 4. Loss from speculation business 5. Loss from specified business loss u/s 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Approved superannuation fund 23. Clause (14) - Office expenses 24. Clause (15) - Income from notified financial instruments a. Sub-clause (i) - Income from notified financial instruments b. Sub-clause (iib) - Capital Investment Bonds c. Sub-clause (iic) - Relief Bonds d. Sub-clause (iid) - Income from notified bonds e. Sub-clause (iii) - Securities under the Issue Department of Central Bank of Ceylon f. Sub-clause (iiia) - Foreign Central Banks g. Sub-clause (iiib) - Nordic Investment Bank h. Sub-clause (iiic) European Investment Bank i. Sub-clause (iv) - Interest payable j. Sub-clause (v) - Interest on securities and deposits for Bhopal gas leak victims k. Sub-clause (vi) - Gold Deposit Bonds l. Sub-clause (vii) - Interest on specified bonds m. Sub-clause (viii) - Interest on deposit in Offshore Banking Unit in SEZ 25. Clause (16) scholarships 26. Clause (17) MP/MLA allowance 27. Clause (17A) award/reward 28. Clause (18) gallantry pension 29. Clause (19) family pension of members of armed forces 30. Clause (19A) annual value of palace 31. Clause (20)-Local Authority 32. Clause (23AA) income from armed forces Fund 33. Clause (23AAB) income from LIC pension fund 34. Clause (23BB) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e purchased in 2003-04 68. Clause (37) capital gains of individual or HUF from transfer of agricultural land 69. Clause (38) LTCG from transfer of an equity share or unit of equity-oriented fund or business trust chargeable to STT 70. Clause (39) specified income from an international sporting event held in India 71. Clause (40) income of a subsidiary company received from holding company for settlement of dues of power generation 72. Clause (42) specified income of a body established under a treaty or conventions between India and other countries 73. Clause (43) loan received in reverse mortgage 74. Clause (44) income received for, or on behalf of, the New Pension System Trust 75. Clause (48) income of foreign company in Indian currency on sale of crude oil or any other goods/services 76. Clause (48A) income of foreign company for storage of crude oil in India and sale therefrom in India 77. Clause (48B) - income of foreign company for sale of crude oil in India, other than as per clause (48A) 78. Clause (48C) income of Indian Strategic Petroleum Reserves Limited for replenishment of crude oil 79. Clause (48D) income of an institution established for financing infrastructure and d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ebruary, 2021 One of the following options should be selected: i. Panchayat as referred to in clause (d) of article 243 of the Constitution ii. Municipality as referred to in clause (e) of article 243P of the Constitution iii. Municipal Committee and District Board responsible for control or management of a Municipal or local fund Cantonment Board as defined in section 3 of the Cantonments Act, 1924 One or more of the following options should be selected: i. Income from house property ii. Capital gains iii. Income from other sources iv. Trade or business One or more of the following options should be selected: 1. House property 2. Capital gains a. Short term i. Section 111A ii. Other than section 111A b. Long term i. Section 112A ii. Other than section 112A 3. Other sources a. Dividend b. Others Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form Following options shall be provided in the drop-down menu: 1. Income from business or profession 2. Capital gains 3. Dividend received or receivable from a special purpose vehicle by the business trust where the special purpose vehicle has not exercised the option under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the following options should be selected: - 1.80IA(4)(i) [Infrastructure facility] 2. 80IA(4)(iv) [Power] 3. 80IA(4)(v) [Revival of power generating plant] 80IA.1 One or more of the following options should be selected: - 1. 80IB(4) [Industrial undertaking located in Jammu Kashmir and Ladakh] 2. 80IB(8A) [Company carrying on scientific research] 3. 80IB(9) [Undertaking which begins commercial production or refining of mineral oil] 4. 80IB(10) [Undertaking developing and building housing projects] 5. 80IB(11A) [Undertaking engaged in processing, preservation and packaging of foods, vegetables, meat and meat products, poultry, marine or dairy products] 80IB(11) [Undertaking engaged in integrated business of handling, storage and transportation of food grains] 80IB.1 One or more of the following options should be selected: - 1. Sikkim 2. Himachal Pradesh 3. Uttaranchal 4. North East a. Assam b. Arunachal Pradesh c. Manipur d. Mizoram e. Meghalaya f. Nagaland g. Tripura 80IC.1 One or more of the following options should be selected: - 1. Section 80LA(1) 2. Section 80LA(1A) 80LA.1 One or more of the following options should be selected: - 1. Scheduled bank having Overseas Banking U ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e, processing / facilitating the marketing of commodities Sec.80P(2)(f)Others multiple options shall be provided to the taxpayer 80P.1 The drop down will consist of the following: 1. Domestic company 2. Foreign company 3. Business Trust 80M.1 Please provide the PAN of the entity from which dividend has been received. In case of foreign company/ business trust, which does not have a PAN, please provide relevant identification number of the said company 80M.4 Books of account and audit One or more of the following options should be selected: 1. Cash Book 2. Bank Book 3. Ledger 4. Journal Day Book 5. Others One or more of the following options should be selected: 1. legal, 2. medical, 3. engineering 4. architectural profession 5. the profession of accountancy 6. technical consultancy 7. interior decoration 8. any other profession Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: 1. Banking Regulation Act, 1949 2. Central Excise Act,1944 Central Sales Tax Act, 1956 3. Central Goods and Services Tax Act, 2017 4. Charitable And Religious Trusts Act, 1920 5. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Official Trustee or any receiver or manager (including any person, who manages property on behalf of another) [Section 160(1)(iii)] iv. trustee appointed under a trust [Section 160(1)(iv)] v. trustee appointed under an oral trust [Section 160(1)(v)] Where the taxpayer selects option (iii) or (iv) then Schedule PT shall be required to be filled One or more of the following options should be selected: - Nature of opening balance Amount 1. Cash in hand 2. Bank One or more of the following options should be selected: - Nature of receipts Amount 1. Interest 2. Dividend 3. Sale of assets 4. Realization of dues/debtors 5. Others One or more of the following options should be selected: - Nature of payments Amount 1. Repayment of secured loans 2. Repayment of unsecured loans 3. Repayment to creditors 4. Commission 5. Reduction of liability (Section 156A) 6. Others One or more of the following options should be selected: - Nature of closing balance Amount 1. Cash in hand 2. Bank Ins. No. Instructions to fill the relevant row Instructions regarding applicability of different schedules Go back to form One or more of the following options should be selected: 1. Specified fund as defined in se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be karta/members during the year; and INS.SC H.OD One or more of the following options should be selected: 1. Partner (in case of a firm) 2. Karta of HUF (in case of a HUF) 3. Member (in case of a HUF/AOP/BOI) 4. Member of managing committee (In case of a co-operative society) 5. Founder (In case of a trust) 6. Settlor (In case of a trust) 7. Trustee (In case of a trust) 8. Beneficiary (In case of a private trust) 9. executor (in the case of AJP) One of the following options should be selected: 1. Continuing 2. Admitted during the year 3. Retired during the year 4. Ceased to continue during the year This field will be applicable only if option 2, 3 or 4 is selected in OD.7 This field will be applicable only if option 1, 3 or 8 is selected in OD.1 Details of all the key management persons, outlined in are required to be filled by all the companies mandatorily. One or more of the following options should be selected: 1. Managing director 2. Director 3. Secretary 4. Principal officer 5. Chief executive officer 6. Chief Financial Officer 7. Manager 1. Details of all the beneficial owners, as per instruction SH.1, are mandatorily required to be furnished by all the companies. 2. Details ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iary One or more of the following options should be selected: 1. Direct 2. Beneficial owner 3. Beneficiary One or more of the following options should be selected: 1. Direct 2. Beneficial owner 3. Beneficiary One or more of the following options should be selected: 1. Movable asset 1. Immovable asset One or more of the following options should be selected: 1. land 2. building 3. building or land appurtenant there to, or both, being a residential house 4. land or building or both not being in the nature of residential house 5. listed equity shares 6. unlisted equity shares 7. other securities 8. capital contribution to other entity 9. Loans Advances to any other concern (If money lending is not assessee s substantial business) 10. motor vehicle, aircraft, yacht or other mode of transport 11. Jewellery, bullion, archaeological collections, drawings, painting, sculpture or any work of art The following schedules should be filled: Option Selected Schedule 1. LB 2. LB 3. LB 4. LB 5. LES 6. UES 7. OSEC 8. CAPC 9. LAD 10. MAY 11. JEW One or more of the following options should be selected: 1. land 2. building 3. building or land appurtenant there to, or both, being a residential house 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Provisions for unascertained liability 4. Provisions for losses of subsidiary companies 5. Dividend paid or proposed 6. Expenditure related to exempt income under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] 7. Expenditure related to share in income of AOP/ BOI on which no income-tax is payable as per section 86 8. Expenditure in case of foreign company referred to in clause (fb) of explanation 1 to section 115JB 9. Notional loss on transfer of certain capital assets or units referred to in clause (fc) of explanation 1 to section 115JB 10. Expenditure relatable to income by way of royalty in respect of patent chargeable to tax u/s 115BBF 11. Depreciation attributable to revaluation of assets 12. Gain on transfer of units referred to in clause (k) of explanation 1 to section 115JB 13. Others (including residual unadjusted items and provision for diminution in the value of any asset) One or more of the following options should be selected: Nature Amount 1. Amount withdrawn from reserve or provisions if credited to Profit and Loss account 2. Income exempt under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] 3. Am ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailable in respect of country where DTAA is not applicable One or more of the following options should be selected: Date Amount One or more of the following options should be selected: 1. Trading concern 2. Manufacturing concern One or more of the following options should be selected: 1. Raw Materials 2. Finished products/ By-products Annexure B Common ITR [For persons other than persons required to furnish return under section 139(4A) or 139(4B) or 139(4C) or 139(4D)] Please see rule [12] of the Income-tax Rules, 1962 (Please refer instructions) A Assessment year A.1 Assessment year XXXX-YY B Taxpayer Identification Details B.1 Permanent Account Number (PAN) XXXXX1234X B.2 Name ABC B.3 If there is any change in the name, old name - B.4 Address of the taxpayer AD Address AD.1 Flat/Door/Block Number 123 AD.2 Name of premises/Building/Village ABC AD.3 Road/street/post office XYZ AD.4 Area/locality XYZ AD.5 Town/City/District Ghaziabad AD.6 State UP AD.7 Country India AD.8 Pin code/Zip code 201010 AD.9 Residential phone number with STD code, if applicable xxxxxxxxx AD.10 Office phone number with STD code, if applicable xxxxxxxxx AD.11 Mobile number xxxxxxxxx AD.12 E-mail id xxxxxxxxx ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her you have any foreign asset or hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India, or have signing authority i any account located outside India, or have income from any source outside India? No E.35 Whether you are governed by Portuguese Civil Code as per section 5A No S Income from Salary S.1 Name of the employer XYZ S.2 TAN of the employer XXXXXXXX S.3 Address of the employer AD Address AD.1 Flat/Door/Block Number 567 AD.2 Name of premises/Building/Village VGH AD.3 Road/street/post office XYZ AD.4 Area/locality XYZ AD.5 Town/City/District Ghaziabad AD.6 State UP AD.7 Country India AD.8 Pin code/Zip code 201010 S.4 Nature of employment One or more of the following options should be selected: 1. Central Government 2. State Government 3. Public Sector Undertaking 4. Others 5. Central Government-Pensioner 6. State Government-Pensioner 7. Public Sector Undertaking-Pensioner 8. Others-Pensioner Gross salary S.5 Salary other than S.6 and S.7 10,00,000 S.6 Perquisite chargeable under section 17(2) N il S.7 Profit in lieu of Salary chargeable under section 17(3) N il Retirement Benefit Accounts S.8 Income a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l gain 3,00,000 OS Income from other sources OS.1 Nature and amount of income chargeable at normal rates, excluding pass through income and income chargeable at special rates Interest Amount 40,000 OS.2 Nature and amount of deduction/expense u/s 57 Nil OS.3 Nature and amount not deductible u/s 58 Nil OS.4 Profits chargeable to tax u/s 59 Nil OS.5 Relief claimed u/s 89A Nil OS.6 Net income from other sources, other than OS.7, OS.9 and OS.11 (OS.1- OS.2+OS.3+OS.4- OS.5) 40,000 OS.7 Nature and amount of income chargeable at special rates Nil OS.8 Do you have any pass through income/loss? No OS.10 Do you have income from owning and maintaining race horses No OS.12 Information about accrual/receipt of income from Other Sources NA OS.13 Income from other sources (OS.6 + OS.7+OS.9+OS.11) 40,000 TI Computation of Total Income TI.1 Income from Salary 9,50,000 TI.2 Income from House property Nil TI.3 Profits and gains from business or profession Nil TI.4 Capital gains 3,00,000 TI.5 Income from other sources 40,000 TI.6 Total of head wise income (Sum of TI.1 to TI.5) 12,90,000 TI.7 Current year losses to be set off, if any Nil TI.8 Balance after set off current year losses (TI.6-TI.7) 12,90,0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Total Tax deducted/collected 71,400 TXP.15 TDS/TCS claimed this year 71,400 TXP.16 Unclaimed TDS/TCS brought forward Nil TXP.17 TDS of the current FY claimed in own hands 71,400 TXP.18 TDS of the current FY claimed in the hands of other person referred to in TXP.11 Nil TXP.19 Gross amount of Corresponding receipt/withdrawals offered 10,00,000 TXP.20 Head under which income is offered Salary TXP.21 TDS/TCS credit being carried forward Nil VERIFICATION I , son/ daughter of ABC, holding permanent account number solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year XXXX-YY. I further declare that I am making this return in my capacity as XXXX and I am also competent to make this return and verify it. Sign here Place Date Annexure C Common ITR [For persons other than persons required to furnish return under section 139(4A) or 139(4B) or 139( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eficiary or otherwise, any asset (including financial interest in any entity) located outside India, or have signing authority in any account located outside India, or have income from any source outside India? No E.33 Whether you are exercising option under section 92CE(2A) of the Act? No E.34 Whether you are registered with GST Yes Manufacturing account MF.1 Business code MF.2 Opening stock MF.3 Closing stock MF.4 Purchases (net of refunds, duty or tax, if any) MF.5 Direct expenses MF.6 Factory overheads MF.7 Cost of goods produced- transferred to Trading Account (MF.2-MF.3 + MF.4 + MF.5+MF.6) TR Trading account TR.1 Business code TR.2 Sales/ Gross receipts from business (excluding turnover from Intraday Trading) TR.3 Gross receipts from Profession TR.4 Duties, taxes and cess received or receivable TR.5 Total revenue from operations (TR.2+TR.3+TR.4) TR.6 Closing stock of finished goods TR.7 Opening stock of finished goods TR.8 Purchases (net of refunds, duty or tax, if any) TR.9 Direct expenses TR.10 Duties, taxes and cess paid or payable TR.11 Cost of goods produced- transferred from Manufacturing account TR.12 Gross profit from Business and Profession- Transferred to Profit and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0+BSO.21+BSO.22+BSO.23+BSO.24) BP Income from Business or Profession BP.1 Profit before tax as per PL.19/NA.20 Less: BP.2 Net profit or loss from speculative business BP.3 Net profit or loss from specified business u/s 35AD BP.4 Net profit from Virtual Digital Assets BP.5 Income/receipts credited to P L account considered under other heads of income BP.6 Profit from activities covered under rule 7/7A/7B(1)/7B(1A) and 8 BP.7 Income credited to P L account which is exempt BP.8 Total [BP.2+BP.3+ BP.4+BP.5+BP.6+BP.7] BP.9 Balance [BP.1-BP.8] Add: BP.10 Expenses debited to P L account considered under other heads of income etc. BP.11 Expenses debited to P L account which relate to exempt income BP.12 Expenses debited to P L account which relate to exempt income and disallowed u/s 14A BP.13 Adjusted profit or loss [BP.9+BP.10+BP.11+BP.12] BP.14 Depreciation and amortisation debited to P L account BP.15 Depreciation and amortisation allowable under Income-tax Act BP.16 Profit and loss after depreciation [BP.13+BP.14-BP.15] Amount debited to P L account to the extent disallowable under Income-tax Act due to nonfulfilment of conditions specified in relevant clause BP.17 Section 36 BP.18 Sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and Gains from Business or profession [BP.43+BP.44+BP.45+BP.46] BP.48 Balance income/loss from business or profession remaining after set off as per SLCY.5 OI Other Information OI.1 Method of accounting employed in the previous year OI.2 Is there any change in method of accounting OI.3 Method of valuation of closing stock employed in the previous year (optional in case of professionals) OI.4 Is there any change in the stock valuation method? Total number of employees employed by the company (mandatory in case company has recognized Provident Fund) OI.5 Deployed in India OI.6 Deployed outside India OI.7 Total Amounts not credited to the profit and loss account, being - OI.8 the items falling within the scope of section 28 OI.9 the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned OI.10 escalation claims accepted during the previous year OI.11 any other item of income OI.12 capital receipt, if any Amount of credit outstanding in the accounts in respect of OI.13 Union Excise Duty OI.14 Service tax OI.15 V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fect of change in method of valuation u/s 145A, if the same is separately reported) ICDS.9 Borrowing Costs ICDS.10 Provisions, Contingent Liabilities and Contingent Assets ICDS.11 Total effect of ICDS adjustments on profit (if positive) ICDS.12 Total effect of ICDS adjustments on profit (if negative) AMT Alternate Minimum Tax AMT.1 Total Income as per TI.13 Adjustments as per section 115JC(2) AMT.2 Deduction Claimed under any section included in Chapter VIA under the heading C. Deductions in respect of certain incomes AMT.3 Deduction Claimed u/s 10AA AMT.4 Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed AMT.5 Adjusted Total Income under section 115JC(1) (AMT.1+AMT.2+AMT.3+AMT.4) AMT.6 Adjusted Total Income u/s 115JC from units located in IFSC, if any AMT.7 Adjusted Total Income u/s 115JC from other Units (AMT.5-AMT.6) AMT.8 Tax payable under section 115JC(1) [(9% of AMT.6+ 18.5% of AMT.7] (In the case of AOP, BOI, AJP this is applicable if AMT.5 is greater than Rs. 20 lakhs) AMTC Alternate Minimum Tax Credit AMTC.1 Tax under section 115JC (TTI.4) AMTC.2 Tax under other provisions of the Act (TTI.13) AMTC.3 Amount of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31 st March VIA Chapter VI-A VIA.1 Section under which deduction is being claimed VIA.2 Amount of deduction VIA.3 Aggregate amount of deduction under chapter VI-A 80JJAA Section 80JJAA 80JJAA.1 Number of additional employees during the previous year 80JJAA.2 Number of additional employees during two prior previous years, if applicable 80JJAA.3 Additional employees cost with reference to 80JJAA.1 and 80JJAA.2 80JJAA.4 Deduction claimed u/s 80JJAA (30% of 80JJAA.3) BOA Books of account BOA.1 Books of account maintained BOA.2 Nature of profession BOA.4 Trade name of the business, if any AUD Auditor details AUD.3 Name of the auditor signing the audit report AUD.4 Membership No. of the auditor AUD.5 Name of the auditor (Proprietorship/firm) AUD.6 Proprietorship/firm registration number AUD.7 Permanent Account Number AUD.8 Aadhaar No of the proprietor AUD.2 Date of furnishing the audit report AUD.2A Date of signing of audit report AUD.2B UDIN GST GST reconciliation GST.1 Turnover as per Schedule P L GST.2 Annual aggregate turnover as per GST return(s) GST.3 Turnover of non-GST units GST.4 Total (GST.2+GST.3) GST.5 In case of difference between GST.1 and GST.4, please specify the reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ducted/collected TXP.15 TDS/TCS claimed this year TXP.16 Unclaimed TDS/TCS brought forward TXP.17 TDS of the current FY claimed in own hands TXP.18 TDS of the current FY claimed in the hands of other person referred to in TXP.11 TXP.19 Gross amount of Corresponding receipt/withdrawals offered TXP.20 Head under which income is offered TXP.21 TDS/TCS credit being carried forward VERIFICATION I , son/ daughter of ABC, holding permanent account number solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to Income-tax for the previous year relevant to the Assessment Year XXXX-YY. I further declare that I am making this return in my capacity as XXXX and I am also competent to make this return and verify it. Sign here Place Date Annexure D Common ITR [For persons other than persons required to furnish return under section 139(4A) or 139(4B) or 139(4C) or 139(4D)] Please see rule [12] of the Income-tax Rules, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come? No E.32 Whether you have any foreign asset or hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India, or have signing authority in any account located outside India, or have income from any source outside India? No E.33 Whether you are exercising option under section 92CE(2A) of the Act? No E.34 Whether you are registered with GST Yes E.36 Whether you are a domestic company? Yes E.37 Whether your total turnover during the financial year XXXX-YY exceeds Rs 400 crore? Yes E.38 Whether you are a listed company? No E.39 Whether you are a private limited company? No E.40 Whether you have bought back shares during the previous year? No Manufacturing account MF.1 Business code MF.2 Opening stock MF.3 Closing stock MF.4 Purchases (net of refunds, duty or tax, if any) MF.5 Direct expenses MF.6 Factory overheads MF.7 Cost of goods produced- transferred to Trading Account (MF.2-MF.3 + MF.4 + MF.5+MF.6) TR Trading account TR.1 Business code TR.2 Sales/ Gross receipts from business (excluding turnover from Intraday Trading) TR.3 Gross receipts from Profession TR.4 Duties, taxes and cess received or receivable TR.5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in advance BSAS.14 Other advances BSAS.15 Others Provisions BSAS.16 Provision for employees benefits BSAS.17 Others BSAS.18 Current liabilities (Net) BSAS.19 Total current liabilities (Sum of BSAS.10 to BSAS.18) BSAS.19 Total equities and liabilities (BSAS.1+ BSAS.2 + BSAS.9 + BSAS.19) Assets Non-current assets Property, plants and equipment BSAS.20 Gross block BSAS.21 Depreciation BSAS.22 Impairment losses BSAS.23 Net block (BSAS.20- BSAS.21- BSAS.22) BSAS.24 Capital work in progress Investment property BSAS.25 Gross block BSAS.26 Depreciation BSAS.27 Impairment losses BSAS.28 Net block (BSAS.25- BSAS.26- BSAS.27) Goodwill BSAS.29 Gross block BSAS.30 Impairment losses BSAS.31 Net block (BSAS.29- BSAS.30) Other Intangible asset BSAS.32 Gross block BSAS.33 Amortization BSAS.34 Impairment losses BSAS.35 Net block (BSAS.32- BSAS.33- BSAS.34) BSAS.36 Intangible assets under development Biological assets other than bearer plants BSAS.37 Gross block BSAS.38 Impairment losses BSAS.39 Net block (BSAS.37- BSAS.38) Financial assets BSAS.40 Investments BSAS.41 Trade receivables BSAS.42 Loans BSAS.43 For the purpose of business or profession BSAS.44 Not for the purpose of business or professio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt debited to P L account to the extent disallowable under Income-tax Act due to nonfulfilment of conditions specified in relevant clause BP.17 Section 36 BP.18 Section 37 BP.19 Section 40 BP.20 Section 40A BP.21 Section 43B BP.22 Total disallowances from BP.17 to BP.21 BP.23 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 BP.24 Deemed income BP.25 Any other item of addition/disallowance under section 28 to 44DB BP.26 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which person is a partner) BP.27 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock BP.28 Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [Other than the amount entered in BP.25] BP.29 Total [BP.16+ BP.22 to BP.28] BP.30 Deduction allowable under section 32(1)(iii) BP.31 Amount of deduction under section 35 or 35CCC or 35CCD in `excess of the amount debited to profit and loss account BP ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other item of income OI.12 capital receipt, if any Amount of credit outstanding in the accounts in respect of OI.13 Union Excise Duty OI.14 Service tax OI.15 VAT/sales tax OI.16 Central Goods Service Tax (CGST) OI.17 State Goods Services Tax (SGST) OI.18 Integrated Goods Services Tax (IGST) OI.19 Union Territory Goods Services Tax (UTGST) OI.20 Any other tax OI.21 Total amount outstanding DEP Depreciation (other than assets on which full capital expenditure is allowable as deduction under any other section) DEP.1 Block of asset DEP.2 Written down value on the first day of previous year DEP.3 Additions for a period of 180 days or more in the previous year DEP.4 Consideration or other realizations during the year DEP.5 Additions for a period of less than 180 days in the previous year DEP.6 Consideration or other realizations during the year DEP.7 Amount of block of asset at the end of the previous year (DEP.2+DEP.3-DEP.4+DEP.5-DEP.6) DEP.8 WDV on which depreciation at half rate to be allowed (DEP.5-DEP.6) (enter zero if result is negative) DEP.9 WDV on which depreciation at full rate to be allowed (DEP7-DEP.8) DEP.10 Amount of Depreciation at full rate (Depreciation on DEP.9) DE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (if debited in profit and loss account) MAT.6 Nature and amount of deductions MAT.7 Book profit under section 115JB (MAT.4+MAT.5-MAT.C) If answer to E.17 is yes, fill MAT.8 and MAT.9 MAT.8 Additions to book profit under sub-sections (2A) to (2C) of section 115JB MAT.9 Deductions from book profit under sub-sections (2A) to (2C) of section 115JB MAT.10 Deemed total income under section 115JB (MAT.7 + MAT.8 MAT.9) MAT.11 Deemed total income u/s 115JB from Units located in IFSC, if any MAT.12 Deemed total income u/s 115JB from other Units (MAT.10-MAT.11) MAT.13 Tax payable under section 115JB [(9% of MAT.11 + 15% of MAT.12] MATC Minimum Alternate Tax Credit MATC.1 Tax under section 115JB (TTI.4) MATC.2 Tax under other provisions of the Act (TTI.13) MATC.3 Amount of tax against which credit is available [enter (MATC.2 MATC.1) if MAT.2 is greater than MAT.1, otherwise enter 0] MATC.4 Whether MAT credit is being utilised MATC.5 Amount of tax credit under section 115JAA utilised during the year MATC.6 Amount of MAT liability available for credit in subsequent assessment years MATC4 Assessment year wise Minimum Alternate Tax Credit MATC4.1 Assessment year MATC4.2 Gross MAT credit MATC4.3 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 94(7) or 94(8) (CG.24+CG.25) CG.27 Aggregate of income from capital gains (aggregate of CG.26 for all the assets) CG.28 Amount and section under which deemed capital gain is taxable CG.29 Amount of deemed capital gain u/s 47A CG.30 Aggregate of deemed capital gains u/s 50 transfer of depreciable capital assets CG.31 whether you have pass-through income/loss? No CG.33 Aggregate capital gain (CG.27+CG.28+CG.29+CG.30+CG.32) 112A Sale of equity share or unit on which STT is paid (Long term) 112A.1 Name of the Share/ Unit Acquired 112A.2 ISIN Code 112A.3 No. of Shares/ Units 112A.4 Sale-price per Share/ Unit 112A.5 Full Value of Consideration (112A.3*112A.4) 112A.6 Cost of acquisition 112A.7 Fair Market Value per share/unit as on 31st January, 2018 112A.8 Total Fair Market Value of capital asset as per section 55(2)(ac) (112A.3*112A.7) 112A.9 If the long term capital asset was acquired before 01.02.2018, lower of 112A.5 and 112A.8 112A.10 Cost of acquisition as per section 55(2)(ac) (higher of 112A.6 and 112A.9) 112A.11 Expenditure wholly and exclusively in connection with transfer 112A.12 Total deductions (112A.10+112A.11) 112A.13 Balance (112A.5-112A.12) OS Income from other source ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r section 92E is applicable to firm/unincorporated entity? IF.6 Percentage Share in the profit of the firm/unincorporated entity IF.7 Amount of share in the profit IF.8 Capital balance on 31st March in the firm/unincorporated entity GST GST reconciliation GST.1 Turnover as per Schedule P L GST.2 Annual aggregate turnover as per GST return(s) GST.3 Turnover of non-GST units GST.4 Total (GST.2+GST.3) GST.5 In case of difference between GST.1 and GST.4, please specify the reason GST.6 Amount of such difference SI Special Income Amount of Income (Rs) Tax thereon (Rs) SI.6 112A (LTCG on shares/equity-oriented fund/Business Trust on which STT paid) @10% SI.49 Total of special income TI.1 Income from Salary TI.2 Income from House property TI.3 Profits and gains from business or profession TI.4 Capital gains TI.5 Income from other sources TI.6 Total of head wise income (Sum of TI.1 to TI.5) TI.7 Current year losses to be set off, if any TI.8 Balance after set off current year losses (TI.6-TI.7) TI.9 Brought forward losses to be set off against TI8 TI.10 Gross Total income (TI.8-TI.9) TI.11 Deductions under Chapter VI-A TI.12 Deduction u/s 10AA TI.13 Total income (TI.10-TI.11-TI.12) TI.14 I ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
