Full Text
CG-DL-E-31032026-271442
EXTRAORDINARY
PART II—Section 3—Sub-section (i)
2324 GI/2026
(1)
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 30th March, 2026
G.S.R. 230(E).— In exercise of the powers conferred by section 139 read with section 295 of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely:-
1.
(1) These rules may be called the Income-tax (Sixth Amendment) Rules, 2026.
(2) They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns
filed for Assessment Year 2026-27.
2.
In the Income-tax Rules, 1962, in Appendix II, for FORM ITR-6, the following FORM shall be substituted,
namely: –––
| FORM | | | ITR- 6 | INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (See rule 12 of the Income-tax Rules,1962) | | | | Assessment Year | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | | | | | | | | 2 | 0 | 2 | 6 | - | 2 | 7 |
| | Part A-GEN | | | GENERAL | | | | | | | | | | |
| PERSONAL INFORMATION | | (A1) Name | | | | (A2) PAN | | | | | | | | |
| | | (A3) Is there any change in the company’s name? If yes, please furnish the old name | | | | (A4) Corporate Identity Number (CIN) issued by MCA | | | | | | | | |
| | | (A5) Date of incorporation (DD/MM/YYYY) | | | (A6) Date of commencement of business (DD/MM/YYYY) | | | | | | | | | |
| | | Addresses to be provided for communication purposes: Primary Address (A8a) Flat/Door/Block No (A9a) Name of Premises/Building/Village | | | | | (A7) Type of company (Tick any one) | | | | | | | |
| | | | | | | | (i) Domestic Company | | | | | | | |
| | | | | | | | (ii) Foreign Company | | | | | | | |
| | (A10a) Road/Street/Post Office (A11a) Area/Locality(A12a) Town/City/District (A13a) State (A14a) Pin code/Zip code (A15a) Country Secondary Address (A8b) Flat/Door/Block No (A9b) Name of Premises/Building/Village (A10b) Road/Street/Post Office (A11b) Area/Locality(A12b) Town/City/District (A13b) State (A14b) Pin code/Zip code (A15b) Country | | | | | | If a public company write 6, and if private company write 7 (as defined in section 3 of The Companies Act) | | |
|---|---|---|---|---|---|---|---|---|---|
| | Details to be provided for communication purposes: | | | | | | | | |
| | (A16) Office Phone Number with STD code/ Primary Mobile No. of the taxpayer | | | | (A17) Secondary Mobile No. | | (A18) Primary Email ID of the taxpayer | | |
| | Secondary Email ID | | | | | | | | |
| | (A19) (ai) | Due date for filing return of income [Dropdown to be provided]: 1. 31st October 2. 30th November | | | | | | | |
| FILING STATUS | (A19) (aii) | 1 Filed u/s (Tick) | | 139(1)- On or Before due date, 139(4)- After due date, 139(5)- Revised Return, 92CD-Modified return, 119(2)(b)- After condonation of delay, 170A- After order by the tribunal or court | | | | | |
| | | 2 Or filed in response to notice u/s | | 139(9), 142(1), 148, 153C | | | | | |
| | (b) | If revised/ defective/Modified, then enter Receipt No and Date of filing original return (DD/MM/YYYY) | | | | | | | ___ _______ |
| | (c) | If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in section 170A , enter Unique Number /Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement | | | | | | | |
| | (d) | Residential Status (Tick) Resident Non-Resident | | | | | | | |
| | (e) | Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility) (applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number. If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be provided in efiling utility) Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number. | | | | | | | |
| | (f) | Whether total turnover/ gross receipts in the previous year 2023-2024 exceeds 400 crore rupees? (Yes/No) (applicable for Domestic Company) | | | | | | | |
| | (g) | Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (1) or Central Government has adopted any agreement under sec 90A(1)? | | | | | | | |
| | (h) | In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick) Yes No | | | | | | | |
| | (i) | In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No | | | | | | | |
| | | please provide details of | | | | | | | |
| | | (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in | | | | | | | |
| | | Explanation 2A(a) to Section 9(1)(i); | | | | | | | |
| | | (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i). | | | | | | | |
| | (j) | Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes, please provide details. | | | | | | | |
| | | Act under which registration required | | | | | | | |
| | | Date of Registration | | (DD/MM/YYYY) | | Registration Number | | | |
| | (k) | Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick) Yes No | | | | | | | |
| | (l) | Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick) Yes No | | | | | | | |
| | (m) | Whether the assessee company is under liquidation (Tick) Yes No | | | | | | | |
| | (n) | Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. | | | | | | | |
| | (o) | Whether the company is a producer company as defined in Sec.378A of Companies Act, 2013? Yes No | | | | | | | |
| | (p) | Whether this return is being filed by a representative assessee? (Tick) Yes No If yes, please furnish following information - | | | | | | | |
| | | (1) | Name of the representative assessee | | | | | | |
| | | (2) | Email ID of the representative assessee | | | | | | |
| | | (3) | Contact number of the representative assessee | | | | | | |
| | (q) | Whether you are recognized as start up by DPIIT | | | | | | Yes No | |
| | (1) | If yes, please provide start up recognition number allotted by the DPIIT | | |
|---|---|---|---|---|
| | (2) | Whether certificate from inter-ministerial board for certification is received? | | Yes No |
| | (3) | If yes provide the certification number | | |
| | (4) | Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return? | | Yes No |
| | (5) | If yes, provide date of filing Form-2 | | |
| (r) | Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) | | | |
| | LEI Number | | Valid upto date | |
| (s) | Whether you are recognized as MSME? | | | Yes No |
| | If yes, please provide registration number allotted as per MSMED Act, 2006 | | | |
| AUDIT INFORMATION | A20 | (a1) | Whether liable to maintain accounts as per section 44AA? (Tick) Yes No | | | | | |
|---|---|---|---|---|---|---|---|---|
| | | (a2) | Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44BBC/44BBD/ 44D? (Tick) Yes No | | | | | |
| | | (a2i) | Please select the range of total sales/turnover/gross receipts of business (Tick) Up to Rs. 1 crore More than Rs. 1 crore and up to Rs. 10 crores More than Rs.10 crores | | | | | |
| | | (a2ii) | If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please select the percentage of amounts received in cash & non a/c payee cheque/ bank draft out of the aggregate receipts during the previous year Up to 5% More than 5% (Note: If this percentage is more than 5%, then you are liable for audit u/s. 44AB) | | | | | |
| | | (a2iii) | If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please select the percentage of payments made in cash & non a/c payee cheque/ bank draft out of the aggregate payments made during the previous year Up to 5% More than 5% (Note: If this percentage is more than 5%, then you are liable for audit u/s. 44AB) | | | | | |
| | | (b) | Whether liable for audit under section 44AB? (Tick) Yes No (Note to Systems: For cases where a2i exceeds INR 10 crores, this should be an automatic Yes) | | | | | |
| | | | If Yes is selected at (b), mention by virtue of which of the following conditions: | | | | | |
| | | (bi) | Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick) | | | | | |
| | | (bii) | Assessee falling u/s 44BB but not offering income on presumptive basis (Tick) | | | | | |
| | | (biii) | Assessee falling u/s 44BBB but not offering income on presumptive basis (Tick) | | | | | |
| | | (biv) | Others (Tick) | | | | | |
| | | (c) | If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes No If Yes, furnish the following information below | | | | | |
| | | | (1) | Date of furnishing of audit report | | | | |
| | | | (2) | Acknowledgement Number of the Audit Report | | | | |
| | | | (3) | Name of the auditor (proprietorship/firm) | | | | |
| | | | (4) | Permanent Account Number (PAN) of the proprietorship/ firm | | | | |
| | | (di) | Are you liable for Audit u/s 92E? Yes No | | | | | |
| | | (dii) | If (di) is Yes, whether the accounts have been audited u/s. 92E? | | Yes No | | Date of furnishing audit report? DD/MM/YYYY | Acknowledgement Number |
| | | (diii) | If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details as under: ) | | | | | |
| | | | Sl. No. | | | Section Code | Date (DD/MM/YYYY) | Acknowledgement Number |
| | | (e) | Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act | | | | | |
| | | | Act and section | | | | (DD/MM/YY) | | | Act and section | | | | | | | (DD/MM/YY) | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HOLDING STATUS | A21 | (a) | Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any other) | | | | | | | | | | | | | | | |
| | | (b) | If subsidiary company, mention the details of the Holding Company | | | | | | | | | | | | | | | |
| | | | PAN | | Name of Holding Company | | | | | | | Address of Holding Company | | | | | | Percentage of Shares held |
| | | (c) | If holding company, mention the details of the subsidiary companies | | | | | | | | | | | | | | | |
| | | | PAN | | Name of Subsidiary Company | | | | | | | Address of Subsidiary Company | | | | | | Percentage of Shares held |
| BUSINESS ORGANISATION | A22 | (a) | In case of amalgamating company, mention the details of amalgamated company | | | | | | | | | | | | | | | |
| | | | PAN | | Name of Amalgamated Company | | | | | | Address of Amalgamated Company | | | | | | | Date of Amalgamation |
| | | (b) | In case of amalgamated company, mention the details of amalgamating company | | | | | | | | | | | | | | | |
| | | | PAN | | Name of Amalgamating Company | | | | | | Address of Amalgamating Company | | | | | | | Date of Amalgamation |
| | | (c) | In case of demerged company, mention the details of resulting company | | | | | | | | | | | | | | | |
| | | | PAN | | Name of Resulting Company | | | | | | Address of Resulting Company | | | | | | | Date of Demerger |
| | | (d) | In case of resulting company, mention the details of demerged company | | | | | | | | | | | | | | | |
| | | | PAN | | Name of Demerged Company | | | | | | Address of Demerged Company | | | | | | | Date of Demerger |
| KEY PERSONS | A23 | Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return. | | | | | | | | | | | | | | | | |
| | | S.No. | | Name | | | | | Designation | | | Residential Address | | | PAN/Aadhaar No. | | Director Identification Number (DIN) issued by MCA, in case of Director | |
| SHAREHOLDERS INFORMATION | A24 | Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year | | | | | | | | | | | | | | | | |
| | | S.No. | | Name and Address | | | | | | | | | Percentage of shares held | | | | PAN (if allotted) | |
| OWNERSHIP INFORMATION | A25 | (a) In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not less than 10% of the voting power at any time of the previous year | | | | | | | | | | | | | | | | |
| | | S.No. | | Name | | | | Address | | | | | Percentage of shares held | | | | PAN/Aadhaar No. (if allotted) | |
| | | (b) In case of Foreign company, please furnish the details of immediate parent company. | | | | | | | | | | | | | | | | |
| | | S.No | | Name | | Address | | | | | | Country of residence | | PAN (if allotted) | | Taxpayer’s registration number or any unique identification number allotted in the country of residence | | |
| | | (c) In case of foreign company, please furnish the details of ultimate parent company | | | | | | | | | | | | | | | | |
| | | S.No | | Name | | Address | Country of residence | | PAN (if allotted) | Taxpayer’s registration number or any unique identification number allotted in the country of residence |
|---|---|---|---|---|---|---|---|---|---|---|
| NATURE OF COMPANY AND ITS BUSINESS | A26 | Nature of company | | | | | | | | (Tick) |
| | | 1 | Whether a public sector company as defined in section 2(36A) of the Income- tax Act | | | | | | | Yes No |
| | | 2 | Whether a company owned by the Reserve Bank of India | | | | | | | Yes No |
| | | 3 | Whether a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank | | | | | | | Yes No |
| | | 4 | Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act,1949 | | | | | | | Yes No |
| | | 5 | Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act | | | | | | | Yes No |
| | | 6 | Whether a company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999) | | | | | | | Yes No |
| | | 7 | Whether a company being a non-banking Financial Institution | | | | | | | Yes No |
| | | 8 | Whether the company is unlisted? If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1 | | | | | | | Yes No |
| | | Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than those declaring income under section 44AE | | | | | | | | |
| | | S.No. | | | Code | | | Description | | |
| | | (i) | | | | | | | | |
| | | (ii) | | | | | | | | |
| | | (iii) | | | | | | | | |
| | Part A-BS | | | | BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OR AS ON THE DATE OF AMALGAMATION | | |
|---|---|---|---|---|---|---|---|
| I | | Equity and Liabilities | | | | | |
| QUITY AND LIABILITIES | | 1 | Shareholder’s fund | | | | |
| | | | A | Share capital | | | |
| | | | | i | Authorised | Ai | |
| | | | | ii | Issued, Subscribed and fully Paid up | Aii | |
| | | | | iii | Subscribed but not fully paid | Aiii | |
| | | | | iv | Total (Aii + Aiii) | | Aiv |
| | | | B | Reserves and Surplus | | | |
| | | | | i | Capital Reserve | Bi | |
| | | | | ii | Capital Redemption Reserve | Bii | |
| | | | | iii | Securities Premium Reserve | Biii | |
| | | | | iv | Debenture Redemption Reserve | Biv | |
| | | | | v | Revaluation Reserve | Bv | |
| | | | | vi | Share options outstanding amount | Bvi | |
| | | | | vii | Other reserve (specify nature and amount) | | |
| | | | | | a | viia | |
| | | | | | b | viib | |
| | | | c | Total (viia + viib) | | | Bvii | |
|---|---|---|---|---|---|---|---|---|
| | | viii | Surplus i.e. Balance in statement of profit and loss (Debit balance to be shown as –ve figure) | | | | Bviii | |
| | | ix | Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as –ve figure) | | | | | Bix |
| | C | Money received against share warrants | | | | | | 1C |
| | D | Total Shareholder’s fund (Aiv + Bix + 1C) | | | | | | 1D |
| 2 | Share application money pending allotment | | | | | | | |
| | i | Pending for less than one year | | | | | i | |
| | ii | Pending for more than one year | | | | | ii | |
| | iii | Total (i + ii) | | | | | | 2 |
| 3 | Non-current liabilities | | | | | | | |
| | A | Long-term borrowings | | | | | | |
| | | i | Bonds/ debentures | | | | | |
| | | | a | | Foreign currency | | ia | |
| | | | b | | Rupee | | ib | |
| | | | c | | Total (ia + ib) | | | ic |
| | | ii | Term loans | | | | | |
| | | | a | | Foreign currency | | iia | |
| | | | b | | Rupee loans | | | |
| | | | | | 1 | From Banks | b1 | |
| | | | | | 2 | From others | b2 | |
| | | | | | 3 | Total (b1 + b2) | b3 | |
| | | | c | | Total Term loans (iia + b3) | | | iic |
| | | iii | Deferred payment liabilities | | | | | iii |
| | | iv | Deposits from related parties | | | | | iv |
| | | v | Other deposits | | | | | v |
| | | vi | Loans and advances from related parties | | | | | vi |
| | | vii | Other loans and advances | | | | | vii |
| | | viii | Long term maturities of finance lease obligations | | | | | viii |
| | | ix | Total Long-term borrowings (ic + iic + iii + iv + v + vi + vii + viii) | | | | | 3A |
| | B | Deferred tax liabilities (net) | | | | | | 3B |
| | C | Other long-term liabilities | | | | | | |
| | | i | Trade payables | | | | i | |
| | | ii | Others | | | | ii | |
| | | iii | Total Other long-term liabilities (i + ii) | | | | | 3C |
| | D | Long-term provisions | | | | | | |
| | | i | Provision for employee benefits | | | | i | |
| | | ii | Others | | | | ii | |
| | | iii | Total (i + ii) | | | | | 3D |
| | E | Total Non-current liabilities (3A + 3B + 3C + 3D) | | | | | | 3E |
| 4 | Current liabilities | | | | | | | |
| | A | Short-term borrowings | | | | | | |
| | | i | Loans repayable on demand | | | | | |
| | | | a | From Banks | | | ia | |
| | | | b | From Non-Banking Finance Companies | | | ib | |
| | | | c | From other financial institutions | | | ic | |
| | | | d | From others | | | id | |
| | | | | e | Total Loans repayable on demand (ia + ib + ic + id) | | | ie |
|---|---|---|---|---|---|---|---|---|
| | | | ii | Deposits from related parties | | | | ii |
| | | | iii | Loans and advances from related parties | | | | iii |
| | | | iv | Other loans and advances | | | | iv |
| | | | v | Other deposits | | | | v |
| | | | vi | Total Short-term borrowings (ie + ii + iii + iv + v) | | | | 4A |
| | | B | Trade payables | | | | | |
| | | | i | Outstanding for more than 1 year | | | i | |
| | | | ii | Others | | | ii | |
| | | | iii | Total Trade payables (i + ii) | | | | 4B |
| | | C | Other current liabilities | | | | | |
| | | | i | Current maturities of long-term debt | | | i | |
| | | | ii | Current maturities of finance lease obligations | | | ii | |
| | | | iii | Interest accrued but not due on borrowings | | | iii | |
| | | | iv | Interest accrued and due on borrowings | | | iv | |
| | | | v | Income received in advance | | | v | |
| | | | vi | Unpaid dividends | | | vi | |
| | | | vii | Application money received for allotment of securities and due for refund and interest accrued | | | vii | |
| | | | viii | Unpaid matured deposits and interest accrued thereon | | | viii | |
| | | | ix | Unpaid matured debentures and interest accrued thereon | | | ix | |
| | | | x | Other payables | | | x | |
| | | | xi | Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x) | | | | 4C |
| | | D | Short-term provisions | | | | | |
| | | | i | Provision for employee benefit | | | i | |
| | | | ii | Provision for Income-tax | | | ii | |
| | | | iii | Proposed Dividend | | | iii | |
| | | | iv | Tax on dividend | | | iv | |
| | | | v | Other | | | v | |
| | | | vi | Total Short-term provisions (i + ii +iii + iv + v) | | | | 4D |
| | | E | Total Current liabilities (4A + 4B + 4C + 4D) | | | | | 4E |
| | Total Equity and liabilities (1D + 2 + 3E + 4E) | | | | | | | I |
| II | ASSETS | | | | | | | |
| ASSETS | 1 | Non-current assets | | | | | | |
| | | A | Fixed assets | | | | | |
| | | | i | Tangible assets | | | | |
| | | | | a | | Gross block | ia | |
| | | | | b | | Depreciation | ib | |
| | | | | c | | Impairment losses | ic | |
| | | | | d | | Net block (ia – ib - ic) | id | |
| | | | ii | Intangible assets | | | | |
| | | | | a | | Gross block | iia | |
| | | | | b | | Amortization | iib | |
| | | | | c | | Impairment losses | iic | |
| | | | | d | | Net block (iia – iib - iic) | iid | |
| | | | iii | Capital work-in-progress | | | iii | |
| | | | iv | Intangible assets under development | | | iv | |
| | | | v | Total Fixed assets (id + iid + iii + iv) | | | | Av |
| | B | Non-current investments | | | | |
|---|---|---|---|---|---|---|
| | | i | Investment in property | | i | |
| | | ii | Investments in Equity instruments | | | |
| | | | a | Listed equities | iia | |
| | | | b | Unlisted equities | iib | |
| | | | c | Total (iia + iib) | iic | |
| | | iii | Investments in Preference shares | | iii | |
| | | iv | Investments in Government or trust securities | | iv | |
| | | v | Investments in Debenture or bonds | | v | |
| | | vi | Investments in Mutual funds | | vi | |
| | | vii | Investments in Partnership firms | | vii | |
| | | viii | Others Investments | | viii | |
| | | ix | Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii) | | | Bix |
| | C | Deferred tax assets (Net) | | | | C |
| | D | Long-term loans and advances | | | | |
| | | i | Capital advances | | i | |
| | | ii | Security deposits | | ii | |
| | | iii | Loans and advances to related parties | | iii | |
| | | iv | Other Loans and advances | | iv | |
| | | v | Total Long-term loans and advances (i + ii + iii + iv) | | | Dv |
| | | vi | Long-term loans and advances included in Dv which is | | | |
| | | | a | for the purpose of business or profession | via | |
| | | | b | not for the purpose of business or profession | vib | |
| | | | c | 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 | vic | |
| | E | Other non-current assets | | | | |
| | | i | Long-term trade receivables | | | |
| | | | a | Secured, considered good | ia | |
| | | | b | Unsecured, considered good | ib | |
| | | | c | Doubtful | ic | |
| | | | d | Total Other non-current assets (ia + ib + ic) | id | |
| | | ii | Others | | ii | |
| | | iii | Total (id + ii) | | | Eiii |
| | | iv | Non-current assets included in Eiii 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 | | iv | |
| | F | Total Non-current assets (Av + Bix + C + Dv + Eiii) | | | | 1F |
| 2 | Current assets | | | | | |
| | A | Current investments | | | | |
| | | i | Investment in Equity instruments | | | |
| | | | a | Listed equities | ia | |
| | | | b | Unlisted equities | ib | |
| | | | c | Total (ia + ib) | ic | |
| | | ii | Investment in Preference shares | | ii | |
| | | iii | Investment in government or trust securities | | iii | |
| | | iv | Investment in debentures or bonds | | iv | |
| | | v | Investment in Mutual funds | | v | |
| | | vi | Investment in partnership firms | | vi | |
|---|---|---|---|---|---|---|
| | | vii | Other investment | | vii | |
| | | viii | Total Current investments (ic + ii + iii + iv + v + vi + vii) | | | Aviii |
| | B | Inventories | | | | |
| | | i | Raw materials | | i | |
| | | ii | Work-in-progress | | ii | |
| | | iii | Finished goods | | iii | |
| | | iv | Stock-in-trade (in respect of goods acquired for trading) | | iv | |
| | | v | Stores and spares | | v | |
| | | vi | Loose tools | | vi | |
| | | vii | Others | | vii | |
| | | viii | Total Inventories (i + ii + iii + iv + v + vi + vii) | | | Bviii |
| | C | Trade receivables | | | | |
| | | i | Outstanding for more than 6 months | | i | |
| | | ii | Others | | ii | |
| | | iii | Total Trade receivables (i + ii + iii) | | | Ciii |
| | D | Cash and cash equivalents | | | | |
| | | i | Balances with Banks | | i | |
| | | ii | Cheques, drafts in hand | | ii | |
| | | iii | Cash in hand | | iii | |
| | | iv | Others | | iv | |
| | | v | Total Cash and cash equivalents (i + ii + iii + iv) | | | Dv |
| | E | Short-term loans and advances | | | | |
| | | i | Loans and advances to related parties | | i | |
| | | ii | Others | | ii | |
| | | iii | Total Short-term loans and advances (i + ii) | | | Eiii |
| | | iv | Short-term loans and advances included in Eiii which is | | | |
| | | | a | for the purpose of business or profession | iva | |
| | | | b | not for the purpose of business or profession | ivb | |
| | | | c | 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 | ivc | |
| | F | Other current assets | | | | F |
| | G | Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F) | | | | 2G |
| Total Assets (1F + 2G) | | | | | | II |
| Part A-BS – Ind AS | | | | BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OR AS ON THE DATE OF BUSINESS COMBINATION [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] | | |
|---|---|---|---|---|---|---|
| I | Equity and Liabilities | | | | | |
| | 1 | Equity | | | | |
| | | A | Equity share capital | | | |
| | | | i A | uthorised | Ai | |
| | | | ii I | ssued, Subscribed and fully paid up | Aii | |
| | | | iii S | ubscribed but not fully paid | Aiii | |
| | | | iv T | otal (Aii + Aiii) | | Aiv |
| | | B | Other Equity | | | |
| | | i | Other Reserves | | | | | |
|---|---|---|---|---|---|---|---|---|
| | | | a | Capital Redemption Reserve | | | ia | |
| | | | b | Debenture Redemption Reserve | | | ib | |
| | | | c | Share Options Outstanding account | | | ic | |
| | | | d | Other (specify nature and amount) | | | id | |
| | | | e | Total other reserves (ia + ib + ic + id) | | | ie | |
| | | ii | Retained earnings (Debit balance of statement of P&L to be shown as –ve figure) | | | | ii | |
| | | iii | Total (Bie + ii) (Debit balance to be shown as –ve figure) | | | | | Biii |
| | C | Total Equity (Aiv + Biii) | | | | | | 1C |
| 2 | Liabilities | | | | | | | |
| | A | Non-current liabilities | | | | | | |
| | I | Financial Liabilities | | | | | | |
| | | Borrowings | | | | | | |
| | | a | Bonds or debentures | | | | | |
| | | | 1 | | Foreign currency | | a1 | |
| | | | 2 | | Rupee | | a2 | |
| | | | 3 | | Total (1 + 2) | | | a3 |
| | | b | Term loans | | | | | |
| | | | 1 | | Foreign currency | | b1 | |
| | | | 2 | | Rupee loans | | | |
| | | | | | i | From Banks | i | |
| | | | | | ii | From other parties | ii | |
| | | | | | iii | Total (i + ii) | b2 | |
| | | | 3 | | Total Term loans (b1 + b2) | | | b3 |
| | | c | Deferred payment liabilities | | | | | c |
| | | d | Deposits | | | | | d |
| | | e | Loans from related parties | | | | | e |
| | | f | Long term maturities of finance lease obligations | | | | | f |
| | | g | Liability component of compound financial instruments | | | | | g |
| | | h | Other loans | | | | | h |
| | | i | Total borrowings (a3 + b3 + c + d + e + f + g + h) | | | | | i |
| | | j | Trade Payables | | | | | j |
| | | k | Other financial liabilities (Other than those specified in II under provisions) | | | | | k |
| | II | Provisions | | | | | | |
| | | a | Provision for employee benefits | | | | a | |
| | | b | Others (specify nature) | | | | b | |
| | | c | Total Provisions | | | | | IIc |
| | III | Deferred tax liabilities (net) | | | | | | III |
| | IV | Other non-current liabilities | | | | | | |
| | | a | Advances | | | | a | |
| | | b | Others (specify nature) | | | | b | |
| | | c | Total Other non-current liabilities | | | | | IVc |
| | Total Non-Current Liabilities (Ii + Ij + Ik + IIc + III + IVc) | | | | | | | 2A |
| | B | Current liabilities | | | | | | |
| | I | Financial Liabilities | | | | | | |
| | | i | Borrowings | | | | | |
| | | | a | Loans repayable on demand | | | | |
| | | | | | 1 | From Banks | 1 | |
|---|---|---|---|---|---|---|---|---|
| | | | | | 2 | From Other parties | 2 | |
| | | | | | 3 | Total Loans repayable on demand (1 + 2) | 3 | |
| | | | | b | Loans from related parties | | b | |
| | | | | c | Deposits | | c | |
| | | | | d | Other loans (specify nature) | | d | |
| | | | | Total Borrowings (a3 + b + c + d) | | | | Ii |
| | | | ii | Trade payables | | | | Iii |
| | | | iii | Other financial liabilities | | | | |
| | | | | a | Current maturities of long-term debt | | a | |
| | | | | b | Current maturities of finance lease obligations | | b | |
| | | | | c | Interest accrued | | c | |
| | | | | d | Unpaid dividends | | d | |
| | | | | e | Application money received for allotment of securities to the extent refundable and interest accrued thereon | | e | |
| | | | | f | Unpaid matured deposits and interest accrued thereon | | f | |
| | | | | g | Unpaid matured debentures and interest accrued thereon | | g | |
| | | | | h | Others (specify nature) | | h | |
| | | | | i | Total Other financial liabilities (a + b +c +d +e +f +g+ h) | | | Iiii |
| | | | iv | Total Financial Liabilities (Ii + Iii + Iiii) | | | | Iiv |
| | | II | Other Current liabilities | | | | | |
| | | | | a | Revenue received in advance | | a | |
| | | | | b | Other advances (specify nature) | | b | |
| | | | | c | Others (specify nature) | | c | |
| | | | | d | Total Other current liabilities (a + b+ c) | | | IId |
| | | III | Provisions | | | | | |
| | | | | a | Provision for employee benefits | | a | |
| | | | | b | Others (specify nature) | | b | |
| | | | | c | Total provisions (a + b) | | | IIIc |
| | | IV | Current Tax Liabilities (Net) | | | | | IV |
| | | Total Current liabilities (Iiv + IId + IIIc+ IV) | | | | | | 2B |
| | Total Equity and liabilities (1C + 2A +2B) | | | | | | | I |
| II | ASSETS | | | | | | | |
| ASSETS | 1 | Non-current assets | | | | | | |
| | | A | Property, Plant and Equipment | | | | | |
| | | | a | Gross block | | | a | |
| | | | b | Depreciation | | | b | |
| | | | c | Impairment losses | | | c | |
| | | | d | Net block (a – b - c) | | | | Ad |
| | | B | Capital work-in-progress | | | | | B |
| | | C | Investment Property | | | | | |
| | | | a | Gross block | | | a | |
| | | | b | Depreciation | | | b | |
| | | | c | Impairment losses | | | c | |
| | | | d | Net block (a – b - c) | | | | Cd |
| | | D | Goodwill | | | | | |
| | | | a | Gross block | | | a | |
| | b | Impairment losses | | | | b | |
|---|---|---|---|---|---|---|---|
| | c | Net block (a – b) | | | | | Dc |
| E | Other Intangible Assets | | | | | | |
| | a | Gross block | | | | a | |
| | b | Amortisation | | | | b | |
| | c | Impairment losses | | | | c | |
| | d | Net block (a – b - c) | | | | | Ed |
| F | Intangible assets under development | | | | | | F |
| G | Biological assets other than bearer plants | | | | | | |
| | a | Gross block | | | | a | |
| | b | Impairment losses | | | | b | |
| | c | Net block (a – b) | | | | | Gc |
| H | Financial Assets | | | | | | |
| | I | Investments | | | | | |
| | i | Investments in Equity instruments | | | | | |
| | | a | Listed equities | | | ia | |
| | | b | Unlisted equities | | | ib | |
| | | c | Total (ia + ib) | | | | ic |
| | ii | Investments in Preference shares | | | | ii | |
| | iii | Investments in Government or trust securities | | | | iii | |
| | iv | Investments in Debenture or bonds | | | | iv | |
| | v | Investments in Mutual funds | | | | v | |
| | vi | Investments in Partnership firms | | | | vi | |
| | vii | Others Investments (specify nature) | | | | vii | |
| | viii | Total non-current investments (ic + ii + iii + iv + v + vi + vii) | | | | | HI |
| | II | Trade Receivables | | | | | |
| | | a | | Secured, considered good | | a | |
| | | b | | Unsecured, considered good | | b | |
| | | c | | Doubtful | | c | |
| | | d | | Total Trade receivables | | | HII |
| | III | Loans | | | | | |
| | | i | | Security deposits | | i | |
| | | ii | | Loans to related parties | | ii | |
| | | iii | | Other loans (specify nature) | | iii | |
| | | iv | | Total Loans (i + ii + iii) | | | HIII |
| | | v | | Loans included in HIII above which is- | | | |
| | | | | a | for the purpose of business or profession | va | |
| | | | | b | not for the purpose of business or profession | vb | |
| | | | | c | 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 | vc | |
| | IV | Other Financial Assets | | | | | |
| | | | | i | Bank Deposits with more than 12 months maturity | i | |
| | | | | ii | Others | ii | |
| | | | | iii | Total of Other Financial Assets (i + ii) | | HIV |
| I | Deferred Tax Assets (Net) | | | | | | I |
| J | Other non-current Assets | | | | | | |
| | i | Capital Advances | | | | i | |
| | | ii | Advances other than capital advances | | | ii | |
|---|---|---|---|---|---|---|---|
| | | iii | Others (specify nature) | | | iii | |
| | | iv | Total non-current assets (i + ii + iii) | | | | J |
| | | v | Non-current assets included in J 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 | | | v | |
| | Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J) | | | | | | 1 |
| 2 | Current assets | | | | | | |
| | A | Inventories | | | | | |
| | | i | | Raw materials | | i | |
| | | ii | | Work-in-progress | | ii | |
| | | iii | | Finished goods | | iii | |
| | | iv | | Stock-in-trade (in respect of goods acquired for trading) | | iv | |
| | | v | | Stores and spares | | v | |
| | | vi | | Loose tools | | vi | |
| | | vii | | Others | | vii | |
| | | viii | | Total Inventories (i + ii + iii + iv + v + vi + vii) | | | 2A |
| | B | Financial Assets | | | | | |
| | I | Investments | | | | | |
| | | i | Investment in Equity instruments | | | | |
| | | | a | | Listed equities | ia | |
| | | | b | | Unlisted equities | ib | |
| | | | c | | Total (ia + ib) | ic | |
| | | ii | Investment in Preference shares | | | ii | |
| | | iii | Investment in government or trust securities | | | iii | |
| | | iv | Investment in debentures or bonds | | | iv | |
| | | v | Investment in Mutual funds | | | v | |
| | | vi | Investment in partnership firms | | | vi | |
| | | vii | Other Investments | | | vii | |
| | | viii | Total Current investments (ic + ii + iii + iv + v + vi + vii) | | | | I |
| | II | Trade receivables | | | | | |
| | | i | | Secured, considered good | | i | |
| | | ii | | Unsecured, considered good | | ii | |
| | | iii | | Doubtful | | iii | |
| | | iv | | Total Trade receivables (i + ii + iii) | | | II |
| | III | Cash and cash equivalents | | | | | |
| | | i | | Balances with Banks (of the nature of cash and cash equivalents) | | i | |
| | | ii | | Cheques, drafts in hand | | ii | |
| | | iii | | Cash on hand | | iii | |
| | | iv | | Others (specify nature) | | iv | |
| | | v | | Total Cash and cash equivalents (i + ii + iii + iv) | | | III |
| | IV | Bank Balances other than III above | | | | | IV |
| | V | Loans | | | | | |
| | | i | | Security Deposits | | i | |
| | | ii | | Loans to related parties | | ii | |
| | | iii | | Others (specify nature) | | iii | |
| | | iv | Total loans (i + ii + iii) | | | V |
|---|---|---|---|---|---|---|
| | | v | Loans and advances included in V above which is- | | | |
| | | | a | for the purpose of business or profession | va | |
| | | | b | not for the purpose of business or profession | vb | |
| | | | c | 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 | vc | |
| | VI | Other Financial Assets | | | | VI |
| | Total Financial Assets (I + II + III + IV + V + VI) | | | | | 2B |
| | C | Current Tax Assets (Net) | | | | 2C |
| | D | Other current assets | | | | |
| | | i | Advances other than capital advances | | i | |
| | | ii | Others (specify nature) | | ii | |
| | | iii | Total | | | 2D |
| | Total Current assets (2A + 2B + 2C + 2D) | | | | | 2 |
| Total Assets (1 + 2) | | | | | | II |
| Part A- | | | | Manufacturing Account for the financial year 2025-26 (fill items 1 to 3 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) | | |
|---|---|---|---|---|---|---|
| Manufacturing | | | | | | |
| Account | | | | | | |
| | 1 | Debits to Manufacturing account | | | | |
| | | A | Opening Inventory | | | |
| | | | i | Opening stock of raw-material | i | |
| | | | ii | Opening stock of Work in progress | ii | |
| | | | iii | Total (i + ii) | | Aiii |
| | | B | Purchases (net of refunds and duty or tax, if any) | | | B |
| | | C | Direct wages | | | C |
| | | D | Direct expenses (Di + Dii + Diii) | | | D |
| | | | i | Carriage inward | i | |
| | | | ii | Power and fuel | ii | |
| | | | iii | Other direct expenses | iii | |
| | | E | Factory Overheads | | | |
| | | | i | Indirect wages | i | |
| | | | ii | Factory rent and rates | ii | |
| | | | iii | Factory Insurance | iii | |
| | | | iv | Factory fuel and power | iv | |
| | | | v | Factory general expenses | v | |
| | | | vi | Depreciation of factory machinery | vi | |
| | | | vii | Total (i+ii+iii+iv+v+vi) | | Evii |
| | | F | Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) | | | 1F |
| | 2 | Closing Stock | | | | |
| | | i | Raw material | | 2i | |
| | | ii | Work-in-progress | | 2ii | |
| | | Total (2i +2ii) | | | | 2 |
| | 3 | Cost of Goods Produced – transferred to Trading Account (1F - 2) | | | | 3 |
| | Part A- | | | | Trading Account for the financial year 2025-26 (fill items 4 to 12 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) | | | |
|---|---|---|---|---|---|---|---|---|
| | Trading | | | | | | | |
| | Account | | | | | | | |
| CREDITS TO TRADING ACCOUNT | | 4 | Revenue from operations | | | | | |
| | | | A | Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) | | | | |
| | | | | i | Sale of goods | | i | |
| | | | | ii | Sale of services | | ii | |
| | | | | iii | Other operating revenues (specify nature and amount) | | | |
| | | | | | a | | iiia | |
| | | | | | b | | iiib | |
| | | | | | c | Total (iiia + iiib) | iiic | |
| | | | | iv | Total (i + ii + iiic) | | | Aiv |
| | | | B | Gross receipts from Profession | | | | B |
| | | | C | Duties, taxes and cess received or receivable in respect of goods and services sold or supplied | | | | |
| | | | | i | Union Excise duties | | i | |
| | | | | ii | Service tax | | ii | |
| | | | | iii | VAT/ Sales tax | | iii | |
| | | | | iv | Central Goods & Service Tax (CGST) | | iv | |
| | | | | v | State Goods & Services Tax (SGST) | | v | |
| | | | | vi | Integrated Goods & Services Tax (IGST) | | vi | |
| | | | | vii | Union Territory Goods & Services Tax (UTGST) | | vii | |
| | | | | viii | Any other duty, tax and cess | | viii | |
| | | | | ix | Total (i + ii + iii + iv +v+ vi+vii+viii) | | | Cix |
| | | | D | Total Revenue from operations (Aiv + B +Cix) | | | | 4D |
| | | 5 | Closing Stock of Finished Goods | | | | | 5 |
| | | 6 | Total of credits to Trading Account (4D + 5) | | | | | 6 |
| DEBITS TO TRADING ACCOUNT | | 7 | Opening Stock of Finished Goods | | | | | 7 |
| | | 8 | Purchases (net of refunds and duty or tax, if any) | | | | | 8 |
| | | 9 | Direct Expenses (9i + 9ii + 9iii) | | | | | 9 |
| | | | i | Carriage inward | | | i | |
| | | | ii | Power and fuel | | | ii | |
| | | | iii | Other direct expenses Note: Row can be added as per the nature of Direct Expenses | | | iii | |
| | | 10 | Duties and taxes, paid or payable, in respect of goods and services purchased | | | | | |
| | | | i | Custom duty | | | 10i | |
| | | | ii | Counter veiling duty | | | 10ii | |
| | | | iii | Special additional duty | | | 10iii | |
| | | | iv | Union excise duty | | | 10iv | |
| | | | v | Service tax | | | 10v | |
| | | | vi | VAT/ Sales tax | | | 10vi | |
| | | | vii | Central Goods & Service Tax (CGST) | | | 10vii | |
| | | | viii | State Goods & Services Tax (SGST) | | | 10viii | |
| | | | ix | Integrated Goods & Services Tax (IGST) | | | 10ix | |
| | | | x | Union Territory Goods & Services Tax (UTGST) | | | 10x | |
| | | | xi | Any other tax, paid or payable | | | 10xi | |
| | | | xii | Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) | | | | 10xii |
| | | 11 | Cost of goods produced – Transferred from Manufacturing Account | | | | | 11 |
| 12 | Gross Profit from Business/Profession - transferred to Statement of Profit and Loss (6-7-8-9-10xii-11) | 12 |
|---|---|---|
| 12a | Turnover from Intraday Trading | 12a |
| 12b | Income from Intraday Trading - transferred to Statement of Profit and Loss | 12b |
| 12c | Turnover from Futures & Options Trading | 12c |
| 12d | Income from Futures & Options Trading - transferred to Statement of Profit and Loss | 12d |
| Part A-P& L | | | | | STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 (fill items 13 to 60 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable) | | | |
|---|---|---|---|---|---|---|---|---|
| CREDITS TO PROFIT AND LOSS ACCOUNT | 13 | Gross profit transferred from Trading Account (12+12b+12d) | | | | | | 13 |
| | 14 | Other income | | | | | | |
| | | i | Rent | | | i | | |
| | | ii | Commission | | | ii | | |
| | | iii | Dividend income | | | iii | | |
| | | iv | Interest income | | | iv | | |
| | | v | Profit on sale of fixed assets | | | v | | |
| | | vi | Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) | | | vi | | |
| | | vii | Profit on sale of other investment | | | vii | | |
| | | viii | Gain (loss) on account of foreign exchange fluctuation u/s 43AA | | | viii | | |
| | | ix | Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) | | | ix | | |
| | | x | Agricultural income | | | x | | |
| | | xi | Any other income (specify nature and amount) | | | | | |
| | | | A | | | xia | | |
| | | | B | | | xib | | |
| | | | C | Total (xia + xib) | | xic | | |
| | | xii | Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) | | | | | 14xii |
| | 15 | Total of credits to Statement of profit and loss (13+14xii) | | | | | | 15 |
| DEBITS TO STATEMENT OF PROFIT AND LOSS | DE | Freight outward BIT | | | | | | 16 |
| | 17 | Consumption of stores and spare parts | | | | | | 17 |
| | 18 | Power and fuel | | | | | | 18 |
| | 19 | Rents | | | | | | 19 |
| | 20 | Repairs to building | | | | | | 20 |
| | 21 | Repairs to machinery | | | | | | 21 |
| | 22 | Compensation to employees | | | | | | |
| | | i | Salaries and wages | | | 22i | | |
| | | ii | Bonus | | | 22ii | | |
| | | iii | Reimbursement of medical expenses | | | 22iii | | |
| | | iv | Leave encashment | | | 22iv | | |
| | | v | Leave travel benefits | | | 22v | | |
| | | vi | Contribution to approved superannuation fund | | | 22vi | | |
| | | vii | Contribution to recognised provident fund | | | 22vii | | |
| | | viii | Contribution to recognised gratuity fund | | | 22viii | | |
| | | ix | Contribution to any other fund | | | 22ix | | |
| | | x | Any other benefit to employees in respect of which an expenditure has been incurred | | | 22x | | |
| | | xi | Total compensation to employees (total of 22i to 22x) | | | | | 22xi |
| | | xiia | Whether any compensation, included in 22xi, paid to non- residents | | | xiia | Yes / No | |
| | xiib | If Yes, amount paid to non-residents | | | | xiib | |
|---|---|---|---|---|---|---|---|
| 23 | Insurance | | | | | | |
| | i | Medical Insurance | | | | 23i | |
| | ii | Life Insurance | | | | 23ii | |
| | iii | Keyman’s Insurance | | | | 23iii | |
| | iv | Other Insurance including factory, office, car, goods, etc. | | | | 23iv | |
| | v | Total expenditure on insurance (23i + 23ii + 23iii + 23iv) | | | | | 23v |
| 24 | Workmen and staff welfare expenses | | | | | | 24 |
| 25 | Entertainment | | | | | | 25 |
| 26 | Hospitality | | | | | | 26 |
| 27 | Conference | | | | | | 27 |
| 28 | Sales promotion including publicity (other than advertisement) | | | | | | 28 |
| 29 | Advertisement | | | | | | 29 |
| 30 | Commission | | | | | | |
| | i | | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | i | | |
| | ii | | To others | | ii | | |
| | iii | | Total (i + ii) | | | | 30iii |
| 31 | Royalty | | | | | | |
| | i | | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | i | | |
| | ii | | To others | | ii | | |
| | iii | | Total (i + ii) | | | | 31iii |
| 32 | Professional / Consultancy fees / Fee for technical services | | | | | | |
| | i | | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | i | | |
| | ii | | To others | | ii | | |
| | iii | | Total (i + ii) | | | | 32iii |
| 33 | Hotel, boarding and Lodging | | | | | | 33 |
| 34 | Traveling expenses other than on foreign traveling | | | | | | 34 |
| 35 | Foreign travelling expenses | | | | | | 35 |
| 36 | Conveyance expenses | | | | | | 36 |
| 37 | Telephone expenses | | | | | | 37 |
| 38 | Guest House expenses | | | | | | 38 |
| 39 | Club expenses | | | | | | 39 |
| 40 | Festival celebration expenses | | | | | | 40 |
| 41 | Scholarship | | | | | | 41 |
| 42 | Gift | | | | | | 42 |
| 43 | Donation | | | | | | 43 |
| 44 | Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) | | | | | | |
| | i | Union excise duty | | 44i | | | |
| | ii | Service tax | | 44ii | | | |
| | iii | VAT/ Sales tax | | 44iii | | | |
| | iv | Cess | | 44iv | | | |
| | v | Central Goods & Service Tax (CGST) | | 44v | | | |
| | vi | State Goods & Services Tax (SGST) | | 44vi | | | |
| | vii | Integrated Goods & Services Tax (IGST) | | 44vii | | | |
| | viii | Union Territory Goods & Services Tax (UTGST) | | 44viii | | | |
| | ix | Any other rate, tax, duty or cess incl STT and CTT | | 44ix | | | |
| | | x | | Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) | | | | | | | | | | | | | | 44x |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | 45 | Audit fee | | | | | | | | | | | | | | | | 45 |
| | 46 | Other expenses (specify nature and amount) | | | | | | | | | | | | | | | | |
| | | i | | | | | | | | | | i | | | | | | |
| | | ii | | | | | | | | | | ii | | | | | | |
| | | iii | | Total (i + ii) | | | | | | | | | | | | | | 46iii |
| | 47 | Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) | | | | | | | | | | | | | | | | |
| | | (i1) | | | | | | | | | | 47i(1) | | | | | | |
| | | (i2) | | | | | | | | | | 47ii(2) | | | | | | |
| | | (i3) | | | | | | | | | | 47i(3) | | | | | | |
| | | | | (Rows can be added as required) Total [47i(1)+47i(2)+47i(3)] | | | | | | | | 47i | | | | | | |
| | | ii | | Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) | | | | | | | | 47ii | | | | | | |
| | | S.No. | | Name | Flat / Door/ Block No | Name of Premises/ Building/ Village | Road/ Street/ Post Office | Area/ Locality | Town/ City/ District | State | Country | | | PIN Code | ZIP Code | | Amount | |
| | | 1 | | | | | | | | | | | | | | | | |
| | | | | Rows can be added as required | | | | | | | | | | | | | | |
| | | iii | | Others (amounts less than Rs. 1 lakh) | | | | | | | | 47iii | | | | | | |
| | | iv | | Total Bad Debt (47i + 47ii + 47iii)) | | | | | | | | | | | | | | 47iv |
| | 48 | Provision for bad and doubtful debts | | | | | | | | | | | | | | | | 48 |
| | 49 | Other provisions | | | | | | | | | | | | | | | | 49 |
| | 50 | Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] | | | | | | | | | | | | | | | | 50 |
| | 51 | Interest | | | | | | | | | | | | | | | | |
| | | i | | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | | | | | | i | | | | | | |
| | | ii | | To others | | | | | | | | ii | | | | | | |
| | | iii | | Total (i + ii) | | | | | | | | | | | | | | 51iii |
| | 52 | Depreciation and amortization | | | | | | | | | | | | | | | | 52 |
| | 53 | Net profit before taxes (50 – 51iii – 52) | | | | | | | | | | | | | | | | 53 |
| PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS | 54 | Provision for current tax | | | | | | | | | | | | | | | | 54 |
| | 55 | Provision for Deferred Tax | | | | | | | | | | | | | | | | 55 |
| | 56 | Profit after tax (53 - 54 - 55) | | | | | | | | | | | | | | | | 56 |
| | 57 | Balance brought forward from previous year | | | | | | | | | | | | | | | | 57 |
| | 58 | Amount available for appropriation (56 + 57) | | | | | | | | | | | | | | | | 58 |
| | 59 | Appropriations | | | | | | | | | | | | | | | | |
| | | i | Transfer to reserves and surplus | | | | | | | | | | 59i | | | | | |
| | | ii | Proposed dividend/ Interim dividend | | | | | | | | | | 59ii | | | | | |
| | | iii | Tax on dividend/ Tax on dividend for earlier years | | | | | | | | | | 59iii | | | | | |
| | | iv | Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 135 of Companies Act, 2013) | | | | | | | | | | 59iv | | | | | |
| | | v | Any other appropriation | | | | | | | | | | 59v | | | | | |
| | | vi | Total (59i + 59ii + 59iii + 59iv+59v) | | | | | | | | | | 59vi | | | | | |
| | 60 | Balance carried to balance sheet (58 - 59vi) | | | | | | | | | | | | | | | | 60 |
| | 61 | COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE | | | | | | | | | | | | | | | | |
| | | SR. NO. | | Name of Business | | | | | | Business code | | | | | | Description | | |
| | | | | Registration No. of goods carriage | Whether owned/leased/ hired | Tonnage capacity of goods carriage (in MT) | Number of months for which goods carriage was owned/leased/hired by assessee | Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher | |
|---|---|---|---|---|---|---|---|---|---|
| | | (i) | | (1) | (2) | (3) | (4) | (5) | |
| | | (a) | | | | | | | |
| | | (b) | | | | | | | |
| | | | | Total | | | | | |
| | | Add row options as necessary (Please Note : At any time during the year the number of vehicles should not exceed 10 vehicles) | | | | | | | |
| | | (ii) | | Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 61(i)] | | | | | 61(ii) |
| | | NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired at any time during the year exceeds 10, then, it is mandatory to maintain books of account and have a tax audit under section 44AB | | | | | | | |
| NO ACCOUNT | 62 | In case of Foreign Company whose total income comprises of profits and gains from business referred to in sections 44B, 44BB, 44BBA, 44BBB, 44BBD, 44D or having eligible business of selling raw diamond (refer rule 10TIA) furnish the following information | | | | | | | |
| | | a | Gross receipts / Turnover | | | | | | 62a |
| | | b | Net profit | | | | | | 62b |
| Part A- | | | | Manufacturing Account for the financial year 2025-26 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015)] | | |
|---|---|---|---|---|---|---|
| Manufacturing | | | | | | |
| Account Ind- | | | | | | |
| AS | | | | | | |
| | 1 | Debits to Manufacturing account | | | | |
| | | A | Opening Inventory | | | |
| | | | i | Opening stock of raw-material | i | |
| | | | ii | Opening stock of Work in progress | ii | |
| | | | iii | Total (i + ii) | | Aiii |
| | | B | Purchases (net of refunds and duty or tax, if any) | | | B |
| | | C | Direct wages | | | C |
| | | D | Direct expenses | | | D |
| | | | i | Carriage inward | i | |
| | | | ii | Power and fuel | ii | |
| | | | iii | Other direct expenses | iii | |
| | | E | Factory Overheads | | | |
| | | | i | Indirect wages | | |
| | | | ii | Factory rent and rates | | |
| | | | iii | Factory Insurance | | |
| | | | iv | Factory fuel and power | | |
| | | | v | Factory general expenses | | |
| | | | vi | Depreciation of factory machinery | | |
| | | | vii | Total (i+ii+iii+iv+v+vi) | | Evii |
| | | F | Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) | | | 1F |
| | 2 | Closing Stock | | | | |
| | | i | Raw material | | 2i | |
| | | ii | Work-in-progress | | 2ii | |
| | | Total (2i +2ii) | | | | 2 |
| | 3 | Cost of Goods Produced – transferred to Trading Account (1F - 2) | | | | 3 |
| | Part A- | | | | Trading Account for the financial year 2025-26 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] | | | |
|---|---|---|---|---|---|---|---|---|
| | Trading | | | | | | | |
| | Account Ind- | | | | | | | |
| | AS | | | | | | | |
| CREDITS TO TRADING ACCOUNT | | 4 | Revenue from operations | | | | | |
| | | | A | Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) | | | | |
| | | | | i | Sale of goods | | i | |
| | | | | ii | Sale of services | | ii | |
| | | | | iii | Other operating revenues (specify nature and amount) | | | |
| | | | | | a | | iiia | |
| | | | | | b | | iiib | |
| | | | | | c | Total (iiia + iiib) | iiic | |
| | | | | iv | Total (i + ii + iiic) | | | Aiv |
| | | | B | Gross receipts from Profession | | | | B |
| | | | C | Duties, taxes and cess received or receivable in respect of goods and services sold or supplied | | | | |
| | | | | i | Union Excise duties | | i | |
| | | | | ii | Service tax | | ii | |
| | | | | iii | VAT/ Sales tax | | iii | |
| | | | | iv | Central Goods & Service Tax (CGST) | | iv | |
| | | | | v | State Goods & Services Tax (SGST) | | v | |
| | | | | vi | Integrated Goods & Services Tax (IGST) | | vi | |
| | | | | vii | Union Territory Goods & Services Tax (UTGST) | | vii | |
| | | | | viii | Any other duty, tax and cess | | viii | |
| | | | | ix | Total (i + ii + iii + iv +v+ vi+vii+viii) | | | Cix |
| | | | D | Total Revenue from operations (Aiv + B +Cix) | | | | 4D |
| | | 5 | Closing Stock of Finished Goods | | | | | 5 |
| | | 6 | Total of credits to Trading Account (4D + 5) | | | | | 6 |
| DEBITS TO TRADING ACCOUNT | | 7 | Opening Stock of Finished Goods | | | | | 7 |
| | | 8 | Purchases (net of refunds and duty or tax, if any) | | | | | 8 |
| | | 9 | Direct Expenses (9i + 9ii + 9iii) | | | | | 9 |
| | | | i | Carriage inward | | | i | |
| | | | ii | Power and fuel | | | ii | |
| | | | iii | Other direct expenses Note: Row can be added as per the nature of Direct Expenses | | | iii | |
| | | 10 | Duties and taxes, paid or payable, in respect of goods and services purchased | | | | | |
| | | | i | Custom duty | | | 10i | |
| | | | ii | Counter veiling duty | | | 10ii | |
| | | | iii | Special additional duty | | | 10iii | |
| | | | iv | Union excise duty | | | 10iv | |
| | | | v | Service tax | | | 10v | |
| | | | vi | VAT/ Sales tax | | | 10vi | |
| | | | vii | Central Goods & Service Tax (CGST) | | | 10vii | |
| | | | viii | State Goods & Services Tax (SGST) | | | 10viii | |
| | | | ix | Integrated Goods & Services Tax (IGST) | | | 10ix | |
| | | | x | Union Territory Goods & Services Tax (UTGST) | | | 10x | |
| | | | xi | Any other tax, paid or payable | | | 10xi | |
| | xii | Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) | 10xii |
|---|---|---|---|
| 11 | Cost of goods produced – Transferred from Manufacturing Account | | 11 |
| 12 | Gross Profit from Business/Profession - transferred to Statement of Profit and Loss (6-7-8-9- 10xii-11) | | 12 |
| 12a | Turnover from Intraday Trading | | 12a |
| 12b | Income from Intraday Trading - transferred to Statement of Profit and Loss | | 12b |
| 12c | Turnover from Futures & Options Trading | | 12c |
| 12d | Income from Futures & Options Trading - transferred to Statement of Profit and Loss | | 12d |
| Part A-P& L Ind-AS | | | STATEMENT OF PROFIT AND LOSS FOR THE FINANCIAL YEAR 2025-26 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] | | | |
|---|---|---|---|---|---|---|
| CREDITS TO STATEMENT OF PROFIT AND LOSS | 13 | Gross profit transferred from Trading Account (12+12b+12d) | | | | |
| | 14 | Other income | | | | |
| | | i | Rent | | i | |
| | | ii | Commission | | ii | |
| | | iii | Dividend income | | iii | |
| | | iv | Interest income | | iv | |
| | | v | Profit on sale of fixed assets | | v | |
| | | vi | Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) | | vi | |
| | | vii | Profit on sale of other investment | | vii | |
| | | viii | Gain (loss) on account of foreign exchange fluctuation u/s 43AA | | viii | |
| | | ix | Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) | | ix | |
| | | x | Agricultural income | | x | |
| | | xi | Any other income (specify nature and amount) | | | |
| | | | a | | xia | |
| | | | b | | xib | |
| | | | c | Total (xia + xib) | xic | |
| | | xii | Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) | | | 14xii |
| | 15 | Total of credits to Statement of profit and loss (13+14xii) | | | | 15 |
| | 16 | Freight outward | | | | 16 |
| | 17 | Consumption of stores and spare parts | | | | 17 |
| | 18 | Power and fuel | | | | 18 |
| | 19 | Rents | | | | 19 |
| | 20 | Repairs to building | | | | 20 |
| | 21 | Repairs to machinery | | | | 21 |
| | 22 | Compensation to employees | | | | |
| | | i | Salaries and wages | | 22i | |
| | | ii | Bonus | | 22ii | |
| | | iii | Reimbursement of medical expenses | | 22iii | |
| | | iv | Leave encashment | | 22iv | |
| | | v | Leave travel benefits | | 22v | |
| | | vi | Contribution to approved superannuation fund | | 22vi | |
| | | vii | Contribution to recognised provident fund | | 22vii | |
| | | viii | Contribution to recognised gratuity fund | | 22viii | |
| | | ix | Contribution to any other fund | | 22ix | |
| | x | Any other benefit to employees in respect of which an expenditure has been incurred | | 22x | | |
|---|---|---|---|---|---|---|
| | xi | Total compensation to employees (total of 22i to 22x) | | | | 22xi |
| | xii | Whether any compensation, included in 22xi, paid to non-residents | | xiia | Yes / No | |
| | | If Yes, amount paid to non-residents | | xiib | | |
| 23 | Insurance | | | | | |
| | i | Medical Insurance | | 23i | | |
| | ii | Life Insurance | | 23ii | | |
| | iii | Keyman’s Insurance | | 23iii | | |
| | iv | Other Insurance including factory, office, car, goods, etc. | | 23iv | | |
| | v | Total expenditure on insurance (23i + 23ii + 23iii + 23iv) | | | | 23v |
| 24 | Workmen and staff welfare expenses | | | | | 24 |
| 25 | Entertainment | | | | | 25 |
| 26 | Hospitality | | | | | 26 |
| 27 | Conference | | | | | 27 |
| 28 | Sales promotion including publicity (other than advertisement) | | | | | 28 |
| 29 | Advertisement | | | | | 29 |
| 30 | Commission | | | | | |
| | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | i | | |
| | ii | To others | | ii | | |
| | iii | Total (i + ii) | | | | 30iii |
| 31 | Royalty | | | | | |
| | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | i | | |
| | ii | To others | | ii | | |
| | iii | Total (i + ii) | | | | 31iii |
| 32 | Professional / Consultancy fees / Fee for technical services | | | | | |
| | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | i | | |
| | ii | To others | | ii | | |
| | iii | Total (i + ii) | | | | 32iii |
| 33 | Hotel, boarding and Lodging | | | | | 33 |
| 34 | Traveling expenses other than on foreign traveling | | | | | 34 |
| 35 | Foreign travelling expenses | | | | | 35 |
| 36 | Conveyance expenses | | | | | 36 |
| 37 | Telephone expenses | | | | | 37 |
| 38 | Guest House expenses | | | | | 38 |
| 39 | Club expenses | | | | | 39 |
| 40 | Festival celebration expenses | | | | | 40 |
| 41 | Scholarship | | | | | 41 |
| 42 | Gift | | | | | 42 |
| 43 | Donation | | | | | 43 |
| 44 | Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) | | | | | |
| | i | Union excise duty | 44i | | | |
| | ii | Service tax | 44ii | | | |
| | iii | VAT/ Sales tax | 44iii | | | |
| | iv | Cess | 44iv | | | |
| | v | Central Goods & Service Tax (CGST) | 44v | | | |
| | | vi | State Goods & Services Tax (SGST) | | | | | | | 44vi | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | | vii | Integrated Goods & Services Tax (IGST) | | | | | | | 44vii | | | | | | | |
| | | viii | Union Territory Goods & Services Tax (UTGST) | | | | | | | 44viii | | | | | | | |
| | | ix | Any other rate, tax, duty or cess incl STT and CTT | | | | | | | 44ix | | | | | | | |
| | | x | Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) | | | | | | | | | | | | | | 44x |
| | 45 | Audit fee | | | | | | | | | | | | | | | 45 |
| | 46 | Other expenses (specify nature and amount) | | | | | | | | | | | | | | | |
| | | i | | | | | | | | | | i | | | | | |
| | | ii | | | | | | | | | | ii | | | | | |
| | | iii | Total (i + ii) | | | | | | | | | | | | | | 46iii |
| | 47 | Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) | | | | | | | | | | | | | | | |
| | | (i1) | | | | | | | | 47(i1) | | | | | | | |
| | | (i2) | | | | | | | | 47i(2) | | | | | | | |
| | | (i3) | | | | | | | | 47i(3) | | | | | | | |
| | | | (Rows can be added as required) Total (47i1+47i2+47i3) | | | | | | | 47i | | | | | | | |
| | | ii | Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) | | | | | | | 47ii | | | | | | | |
| | | S.No. | Name | Flat / Door/ Block No | Name of Premises/ Building/ Village | Road/ Street/ Post Office | Area/ Locality | Town/ City/ District | State | | Country | | | PIN Code | ZIP Code | Amount | |
| | | 1 | | | | | | | | | | | | | | | |
| | | | Rows can be added as required | | | | | | | | | | | | | | |
| | | iii | Others (amounts less than Rs. 1 lakh) | | | | | | | 47iii | | | | | | | |
| | | iv | Total Bad Debt (47i + 47ii + 47iii) | | | | | | | | | | | | | | 47iv |
| | 48 | Provision for bad and doubtful debts | | | | | | | | | | | | | | | 48 |
| | 49 | Other provisions | | | | | | | | | | | | | | | 49 |
| | 50 | Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] | | | | | | | | | | | | | | | 50 |
| | 51 | Interest | | | | | | | | | | | | | | | |
| | | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | | | | | | | | | i | | | | | |
| | | ii | To others | | | | | | | | | ii | | | | | |
| | | iii | Total (i + ii) | | | | | | | | | | | | | | 51iii |
| | 52 | Depreciation and amortisation | | | | | | | | | | | | | | | 52 |
| | 53 | Net profit before taxes (50 – 51iii – 52) | | | | | | | | | | | | | | | 53 |
| PROVISIONS PROVISION FOR TAX APPROPRIATIONS AND | 54 | Provision for current tax | | | | | | | | | | | | | | | 54 |
| | 55 | Provision for Deferred Tax | | | | | | | | | | | | | | | 55 |
| | 56 | Profit after tax (53 - 54 - 55) | | | | | | | | | | | | | | | 56 |
| | 57 | Balance brought forward from previous year | | | | | | | | | | | | | | | 57 |
| | 58 | Amount available for appropriation (56 + 57) | | | | | | | | | | | | | | | 58 |
| | 59 | Appropriations | | | | | | | | | | | | | | | |
| | | i | Transfer to reserves and surplus | | | | | | | | | | 59i | | | | |
| | | ii | Proposed dividend/ Interim dividend | | | | | | | | | | 59ii | | | | |
| | | iii | Tax on dividend/ Tax on dividend for earlier years | | | | | | | | | | 59iii | | | | |
| | | iv | Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 135 of Companies Act, 2013) | | | | | | | | | | 59iv | | | | |
| | | v | Any other appropriation | | | | | | | | | | 59v | | | | |
| | vi | Total (59i + 59ii + 59iii + 59iv+59v) | | 59vi | |
|---|---|---|---|---|---|
| 60 | Balance carried to balance sheet (58 - 59vi) | | | | 60 |
| 61 | A | Items that will not be reclassified to P&L | | | |
| | | i | Changes in revaluation surplus | i | |
| | | ii | Re-measurements of the defined benefit plans | ii | |
| | | iii | Equity instruments through OCI | iii | |
| | | iv | Fair value Changes relating to own credit risk of financial liabilities designated at FVTPL | iv | |
| | | v | Share of Other comprehensive income in associates and joint ventures, to the extent not to be classified to P&L | v | |
| | | vi | Others (Specify nature) | vi | |
| | | vii | Income tax relating to items that will not be reclassified to P&L | vii | |
| | | viii | Total | | 61A |
| | B | Items that will be reclassified to P&L | | | |
| | | i | Exchange differences in translating the financial statements of a foreign operation | i | |
| | | ii | Debt instruments through OCI | ii | |
| | | iii | The effective portion of gains and loss on hedging instruments in a cash flow hedge | iii | |
| | | iv | Share of OCI in associates and joint ventures to the extent to be classified into P&L | iv | |
| | | v | Others (Specify nature) | v | |
| | | vi | Income tax relating to items that will be reclassified to P&L | vi | |
| | | vii | Total | | 61B |
| 62 | Total Comprehensive Income (56 + 61A + 61B) | | | | 62 |
| | Part A- OI | | | | Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable) | | | |
|---|---|---|---|---|---|---|---|---|
| OTHER INFORMATION | | 1 | Method of accounting employed in the previous year (Tick) mercantile cash | | | | | |
| | | 2 | Is there any change in method of accounting (Tick) Yes No | | | | | |
| | | 3a | Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column XI(3) of Schedule ICDS] | | | | 3a | |
| | | 3b | Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column XI(4) of Schedule ICDS] | | | | 3b | |
| | | 4 | Method of valuation of closing stock employed in the previous year (optional in case of professionals) | | | | | |
| | | | a | Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) | | | | |
| | | | b | Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) | | | | |
| | | | c | Is there any change in stock valuation method (Tick) Yes No | | | | |
| | | | d | Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation specified under section 145A | | | 4d | |
| | | | e | Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A | | | 4e | |
| | | 5 | Amounts not credited to the statement of profit and loss, being - | | | | | |
| | | | a | the items falling within the scope of section 28 | | 5a | | |
| | | | b | the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned | | 5b | | |
| | | | c | escalation claims accepted during the previous year | | 5c | | |
| | | | d | any other item of income | | 5d | | |
| | | | e | capital receipt, if any | | 5e | | |
| | | | f | Total of amounts not credited to statement of profit and loss (5a+5b+5c+5d+5e) | | | 5f | |
| | | 6 | Amounts debited to the statement of profit and loss, to the extent disallowable under section 36 due to non-fulfilment of condition specified in relevant clauses- | | | | | |
| | | | a | Premium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)] | | 6a | | |
| | | | b | Premium paid for insurance on the health of employees [36(1)(ib)] | | 6b | | |
| | | | c | Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend [36(1)(ii)] | | 6c | | |
| | | | d | Any amount of interest paid in respect of borrowed capital [36(1)(iii)] | | 6d | | |
| | e | Amount of discount on a zero-coupon bond [36(1)(iiia)] | | 6e | | | |
|---|---|---|---|---|---|---|---|
| | f | Amount of contributions to a recognised provident fund [36(1)(iv)] | | 6f | | | |
| | g | Amount of contributions to an approved superannuation fund [36(1)(iv)] | | 6g | | | |
| | h | Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] | | 6h | | | |
| | i | Amount of contributions to an approved gratuity fund [36(1)(v)] | | 6i | | | |
| | j | Amount of contributions to any other fund | | 6j | | | |
| | k | Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] | | 6k | | | |
| | l | Amount of bad and doubtful debts [36(1)(vii)] | | 6l | | | |
| | m | Provision for bad and doubtful debts [36(1)(viia)] | | 6m | | | |
| | n | Amount transferred to any special reserve [36(1)(viii)] | | 6n | | | |
| | o | Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] | | 6o | | | |
| | p | Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] | | 6p | | | |
| | q | Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] | | 6q | | | |
| | r | Any other disallowance | | 6r | | | |
| | s | Total amount disallowable under section 36 (total of 6a to 6r) | | | | | 6s |
| | t | Total number of employees employed by the company (mandatory in case company has recognized Provident Fund) | | | | | |
| | | i | deployed in India | i | | | |
| | | ii | deployed outside India | ii | | | |
| | | iii | Total | iii | | | |
| 7 | Amounts debited to the statement of profit and loss, to the extent disallowable under section 37 | | | | | | |
| | a | Expenditure of capital nature [37(1)] | | | | 7a | |
| | b | Expenditure of personal nature [37(1)] | | | | 7b | |
| | c | Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] | | | | 7c | |
| | d | Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] | | | | 7d | |
| | e | Expenditure by way of penalty or fine for violation of any law for the time being in force | | | | 7e | |
| | f | Any other penalty or fine | | | | 7f | |
| | g | Expenditure incurred for any purpose which is an offence or which is prohibited by law | | | | 7g | |
| | h | Expenditure incurred on corporate social responsibility (CSR) | | | | 7h | |
| | i | Amount of any liability of a contingent nature | | | | 7i | |
| | j | Any other amount not allowable under section 37 | | | | 7j | |
| | k | Total amount disallowable under section 37 (total of 7a to 7j) | | | | | 7k |
| 8 | A. | Amounts debited to the statement of profit and loss, to the extent disallowable under section 40 | | | | | |
| | | a | Amount disallowable under section 40 (a)(i), on account of non-compliance with the provisions of Chapter XVII-B | | Aa | | |
| | | b | Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B | | Ab | | |
| | | c | Amount disallowable under section 40(a)(ib) on account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 | | Ac | | |
| | | d | Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B | | Ad | | |
| | | e | Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] | | Ae | | |
| | | f | Amount paid as wealth tax [40(a)(iia)] | | Af | | |
| | | g | Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) | | Ag | | |
| | | h | Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40(b)/ 40(ba)] | | Ah | | |
| | | i | Any other disallowance | | Ai | | |
| | | j | Total amount disallowable under section 40(total of Aa to Ai ) | | | | Aj |
| | B. | Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year | | 8B |
|---|---|---|---|---|
| 9 | Amounts debited to the statement of profit and loss, to the extent disallowable under section 40A | | | |
| | a | Amounts paid to persons specified in section 40A(2)(b) | 9a | |
| | b | Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) | 9b | |
| | c | Provision for payment of gratuity [40A(7)] | 9c | |
| | d | any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] | 9d | |
| | e | Any other disallowance | 9e | |
| | f | Total amount disallowable under section 40A (Total of 9a to 9e) | | 9f |
| 10 | Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year | | | |
| | a | Any sum in the nature of tax, duty, cess or fee under any law | 10a | |
| | b | Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees | 10b | |
| | c | Any sum payable to an employee as bonus or commission for services rendered | 10c | |
| | d | Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation | 10d | |
| | da | Any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government , in accordance with the terms and conditions of the agreement governing such loan or borrowing | 10da | |
| | e | Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank | 10e | |
| | f | Any sum payable towards leave encashment | 10f | |
| | g | Any sum payable to the Indian Railways for the use of railway assets | 10g | |
| | h | Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 | 10h | |
| | i | Total amount allowable under section 43B (total of 10a to 10h ) | | 10i |
| 11 | Any amount debited to statement of profit and loss of the previous year but disallowable under section 43B | | | |
| | a | Any sum in the nature of tax, duty, cess or fee under any law | 11a | |
| | b | Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees | 11b | |
| | c | Any sum payable to an employee as bonus or commission for services rendered | 11c | |
| | d | Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation | 11d | |
| | da | any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government, in accordance with the terms and conditions of the agreement governing such loan or borrowing | 11da | |
| | e | Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank | 11e | |
| | f | Any sum payable towards leave encashment | 11f | |
| | g | Any sum payable to the Indian Railways for the use of railway assets | 11g | |
| | h | Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 | 11h | |
| | i | Total amount disallowable under Section 43B (total of 11a to 11h) | | 11i |
| 12 | Amount of credit outstanding in the accounts in respect of | | | |
| | a | Union Excise Duty | 12a | |
| | b | Service tax | 12b | |
| | c | VAT/sales tax | 12c | |
| | d | Central Goods & Service Tax (CGST) | 12d | |
|---|---|---|---|---|
| | e | State Goods & Services Tax (SGST) | 12e | |
| | f | Integrated Goods & Services Tax (IGST) | 12f | |
| | g | Union Territory Goods & Services Tax (UTGST) | 12g | |
| | h | Any other tax | 12h | |
| | i | Total amount outstanding (total of 12a to 12h) | | 12i |
| 13 | Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC | | | 13 |
| 14 | Any amount of profit chargeable to tax under section 41 | | | 14 |
| 15 | Amount of income or expenditure of prior period credited or debited to the statement of profit and loss (net) | | | 15 |
| 16 | Amount of expenditure disallowed u/s 14A | | | 16 |
| 17 | Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 | | | 17 |
| 18 | Whether assessee is exercising option under subsection 2A of section 92CE (Tick) Yes No [If yes, please fill schedule TPSA] | | | 18 |
| Part A – QD | | | | Quantitative details (mandatory, if liable for audit under section 44AB) | | |
|---|---|---|---|---|---|---|
| QUANTITATIVE DETAILS | (a) | In the case of a trading concern | | | | |
| | | 1 | | Opening stock | | 1 |
| | | 2 | | Purchase during the previous year | | 2 |
| | | 3 | | Sales during the previous year | | 3 |
| | | 4 | | Closing stock | | 4 |
| | | 5 | | Shortage/ excess, if any | | 5 |
| | (b) | In the case of a manufacturing concern | | | | |
| | | 6 | Raw materials | | | |
| | | | a | | Opening stock | 6a |
| | | | b | | Purchases during the previous year | 6b |
| | | | c | | Consumption during the previous year | 6c |
| | | | d | | Sales during the previous year | 6d |
| | | | e | | Closing stock | 6e |
| | | | f | | Yield finished products | 6f |
| | | | g | | Percentage of yield | 6g |
| | | | h | | Shortage/ excess, if any | 6h |
| | | 7 | Finished products/ By-products | | | |
| | | | a | | opening stock | 7a |
| | | | b | | purchase during the previous year | 7b |
| | | | c | | quantity manufactured during the previous year | 7c |
| | | | d | | sales during the previous year | 7d |
| | | | e | | closing stock | 7e |
| | | | f | | shortage/ excess, if any | 7f |
| Part A – OL | | | Receipt and payment account of company under liquidation | | | |
|---|---|---|---|---|---|---|
| RECEIPT AND PAYMENT ACCOUNT | OF COMPANY UNDER | 1 | Opening balance | | | |
| | | | i | | Cash in hand | 1i |
| | | | ii | | Bank | 1ii |
| | | | iii | | Total opening balance | 1iii |
| | | 2 | Receipts | | | |
| | | | i | Interest | | 2i |
| | ii | Dividend | | | 2ii | |
|---|---|---|---|---|---|---|
| | iii | Sale of assets (pls. specify nature and amount) | | | | |
| | | a | | | 2iiia | |
| | | b | | | 2iiib | |
| | | c | | | 2iiic | |
| | | d | | Total (iiia + iiib + iiic) | 2iiid | |
| | iv | Realisation of dues/debtors | | | 2iv | |
| | v | Others (pls. specify whether revenue/capital, nature and amount) | | | | |
| | | a | | | 2va | |
| | | b | | | 2vb | |
| | | c | | Total of other receipts (va + vb) | 2vc | |
| | vi | Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc) | | | 2vi | |
| 3 | Total of opening balance and receipts | | | | | 3 |
| 4 | Payments | | | | | |
| | i | Repayment of secured loan | | | 4i | |
| | ii | Repayment of unsecured loan | | | 4ii | |
| | iii | Repayment to creditors | | | 4iii | |
| | iv | Commission | | | 4iv | |
| | v | Others (pls. specify) | | | | |
| | | a | | | 4va | |
| | | b | | | 4vb | |
| | | c | Total of other payments (4va + 4vb) | | 4vc | |
| | vi | Total payments (4i + 4ii + 4iii + 4iv + 4vc) | | | 4vi | |
| 5 | Closing balance | | | | | |
| | i | Cash in hand | | | 5i | |
| | ii | Bank | | | 5ii | |
| | iii | Total of closing balance (5i + 5ii) | | | 5iii | |
| 6 | Total of closing balance and payments (4vi + 5iii) | | | | | 6 |
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
| | Schedule HP | | | | | Details of Income from House Property (Drop down to be provided indicating ownership of property) | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| HOUSE PROPERTY | | 1 | Address of property 1 | | | | | | Town/ City | | | | State | | | Country | PIN Code / Zip Code |
| | | | Is the property co-owned? | | | | | | | | | | | | | | |
| | | | please enter following details) | | | | | | | | | | | | | | |
| | | | Assessee’s | | | percentage of share in the property % | | | | | | | | | | | |
| | | | | | | | Name of Co-owner(s) | | | PAN/Aad | haar No. of Co | -owner (s) | | Percentage Share in Property | | | |
| | | | | I | | | | | | | | | | | | | |
| | | | | II | | | | | | | | | | | | | |
| | | | [Tick the applicable option] Let out Deemed let out | | | | | Name(s) of Tenant(s) (if let out) | PAN/Aadhaar No. of Tenant(s) (Please see Note ) | | | | PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) | | | | |
| | | | | | | | | I | | | | | | | | | |
| | | | | | | | | II | | | | | | | | | |
| | | | a | | Gross rent received or receivable or lettable value | | | | | | | | | | 1a | | |
| | | | b | | The amount of rent which cannot be realized | | | | | | 1b | | | | | | |
| | | | c | | Tax paid to local authorities | | | | | | 1c | | | | | | |
| | | | d | | Total (1b + 1c) | | | | | | 1d | | | | | | |
| | | | e | | Annual value (1a – 1d) | | | | | | | | | | 1e | | |
| | | | f | | Annual value of the property owned (own percentage share x 1e) | | | | | | | | | | 1f | | |
| | | | g | | 30% of 1f | | | | | | 1g | | | | | | |
| | | | h | | Interest payable on borrowed capital (Details are to be filled in the drop down to be provided in e- filing utility) | | | | | | 1h | | | | | | |
| | | | i | | Total (1g + 1h) | | | | | | | | | | 1i | | |
| | | | j | | Arrears/Unrealised rent received during the year less 30% | | | | | | | | | | 1j | | |
| | | | k | | Income from house property 1 (1f – 1i+1j) | | | | | | | | | | 1k | | |
| | | (fill up details separately for each property | |
|---|---|---|---|
| 2 | Pass through income/loss if any * | | 2 |
| 3 | Income under the head “Income from house property” (Ʃ 1k + 2) (if negative take the figure to 2i of schedule CYLA) | | |
| | | | 3 |
| | | Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB. Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I. | |
| NOTE► | | | |
| | Schedule BP | | | | Computation of income from business or profession | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| INCOME FROM BUSINESS OR PROFESSION | | A | From business or profession other than speculative business and specified business | | | | | | | | |
| | | | 1 | Profit before tax as per statement of profit and loss (item 53, 61(ii) and 62(b) of Part A-P&L) / (item 53 of Part A-P&L – Ind AS) (as applicable) | | | | | | | 1 |
| | | | 2a | Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss) (Sl. No. 12b of Schedule Trading Account or Trading-Ind As account) (as applicable) | | | | | 2a | | |
| | | | 2b | Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign in case of loss) | | | | | 2b | | |
| | | | 3 | Income/ receipts credited to statement of profit and loss considered under other heads of income or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH | | | a | House property | 3a | | |
| | | | | | | | b | Capital gains | 3b | | |
| | | | | | | | c | Other sources | 3c | | |
| | | | | | | | ci | Dividend income | 3ci | | |
| | | | | | | | cii | other than Dividend income | 3cii | | |
| | | | | | | | d | u/s 115BBF | 3d | | |
| | | | | | | | e | u/s 115BBG | 3e | | |
| | | | | | | | f | u/s 115BBH (net of Cost of Acquisition, if any) | 3f | (Item No. A of Schedule VDA) | |
| | | | 4a | Profit or loss included in 1, which is referred to in section 44B/44BB/44BBA/44BBB/44BBC/44BBD/44AE/44D/44DA/Chapter- XII-G/ First Schedule of Income-tax Act (other than 115B) (Dropdown to be provided) | | | | | 4a | | |
| | | | 4b | Profit and gains from life insurance business referred to in section 115B | | | | | 4b | | |
| | | | 4c | Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided) | | | | | 4c | | |
| | | | 4d | Profit from eligible business of selling raw diamonds (refer rule 10TIA) | | | | | 4d | | |
| | | | 5 | Income credited to statement of profit and loss (included in 1) which is exempt | | | | | | | |
| | | | | a | Share of income from firm(s) | | 5a | | | | |
| | | | | b | Share of income from AOP/ BOI | | 5b | | | | |
| | | | | c | Any other exempt income (specify nature and amount) | | | | | | |
| | | | | | i | | ci | | | | |
| | | | | | ii | | cii | | | | |
| | | | | | iii | Total (ci + cii) | 5ciii | | | | |
| | | | | d | Total exempt income (5a + 5b + 5ciii) | | | | 5d | | |
| | | | 5A | Income or receipts credited to statement of profit and loss but not chargeable to tax under the Act | | | | | | | 5A |
| | | | 6 | Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 3e – 3f-4– 5d) | | | | | | | 6 |
| | | | 7 | Expenses debited to statement of profit and loss considered under other heads of income/related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH | | | A | House property | 7a | | |
| | | | | | | | B | Capital gains | 7b | | |
| | | | | | | | C | Other sources | 7c | | |
| | | | | | | | D | u/s 115BBF | 7d | | |
| | | | | | | | E | u/s 115BBG | 7e | | |
| | | | | | | | F | u/s 115BBH (other than Cost of Acquisition) | 7f | | |
| 8a | Expenses debited to statement of profit and loss which relate to exempt income | | | | 8a | |
|---|---|---|---|---|---|---|
| 8b | Expenses debited to statement of profit and loss which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) | | | | 8b | |
| 9 | Total (7a + 7b + 7c + 7d + 7e + 7f+ 8a+8b) | | | | 9 | |
| 10 | Adjusted profit or loss (6+9) | | | | | 10 |
| 11 | Depreciation and amortization debited to statement of profit and loss | | | | | 11 |
| 12 | Depreciation allowable under Income-tax Act | | | | | |
| | i | Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-DEP) | | | 12i | |
| | ii | Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules) | | | 12ii | |
| | iii | Total (12i + 12ii) | | | | 12iii |
| 13 | Profit or loss after adjustment for depreciation (10 +11 – 12iii) | | | | | 13 |
| 14 | Amounts debited to the statement of profit and loss, to the extent disallowable under section 36 (6s of Part A-OI) | | | | 14 | |
| 15 | Amounts debited to the statement of profit and loss, to the extent disallowable under section 37 (7k of Part A-OI) | | | | 15 | |
| 16 | Amounts debited to the statement of profit and loss, to the extent disallowable under section 40 (8Aj of Part A-OI) | | | | 16 | |
| 17 | Amounts debited to the statement of profit and loss, to the extent disallowable under section 40A (9f of Part A-OI) | | | | 17 | |
| 18 | Any amount debited to statement of profit and loss of the previous year but disallowable under section 43B (11i of Part A-OI) | | | | 18 | |
| 19 | Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 (17 of Part A-OI) | | | | 19 | |
| 20 | Deemed income under section 41 | | | | 20 | |
| 21 | Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 80-IA | | | | 21 | |
| 22 | Deemed income under section 43CA | | | | 22 | |
| 23 | Any other item of addition under section 28 to 44DB | | | | 23 | |
| 24 | Any other income not included in statement of profit and loss /any other expense not allowable (including income from commission and interest from firms in which company is a partner) | | | | 24 | |
| 25 | Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Part A- OI) | | | | 25 | |
| 26 | Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) | | | | | 26 |
| 27 | Deduction allowable under section 32(1)(iii) | | | | 27 | |
| 28 | Amount allowable as deduction under section 32AC | | | | 28 | |
| 29 | Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to statement of profit and loss (item x(4) of Schedule ESR) (if amount deductible under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 24) | | | | 29 | |
| 30 | Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of Part A-OI) | | | | 30 | |
| 31 | Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of Part A-OI) | | | | 31 | |
| 32 | Any other amount allowable as deduction | | | | 32 | |
| 33 | Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3b + 4e of Part A- OI) | | | | 33 | |
| 34 | Total (27+28+29+30+31+32+33) | | | | | 34 |
| 35 | Income (13+26-34) | | | | | 35 |
| 36 | Profits and gains of business or profession deemed to be under - | | | | | |
| | i | Section 44AE (61(ii) of schedule P&L ) | 36i | | | |
| | ii | Section 44B | 36ii | | | |
| | iii | Section 44BB | 36iii | | | |
| | iv | Section 44BBA | 36iv | | | |
| | va | Section 44BBB | 36va | | | |
| | vb | Section 44BBC | 36vb | | | |
| | vc | Section 44BBD | 36vc | | | |
| | vi | Section 44D | 36vi | | | |
| | vii | Section 44DA | 36vii | (item 4 of Form 3CE) | | |
| | viii | Chapter-XII-G (tonnage) | 36viii | (total of col. 7 of item 10 of Form 66) | | |
| | ix | First Schedule of Income-tax Act (other than 115B) | 36ix | | | |
| | x | Total (36i to 36ix) | | | | 36x |
| 37 | Net profit or loss from business or profession other than speculative and specified business (36+36x) | | | | | 37 |
| | 38 | | Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d + 38e + 38f) | | | | | | A38 |
|---|---|---|---|---|---|---|---|---|---|
| | | | a | Income chargeable under Rule 7 | | | 38a | | |
| | | | b | Deemed income chargeable under Rule 7A | | | 38b | | |
| | | | c | Deemed income chargeable under Rule 7B(1) | | | 38c | | |
| | | | d | Deemed income chargeable under Rule 7B(1A) | | | 38d | | |
| | | | e | Deemed income chargeable under Rule 8 | | | 38e | | |
| | | | f | Income other than Rule 7A, 7B & 8 (Item No. 37) | | | 38f | | |
| | 39 | | Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act [4c- (38a+38b+38c+38d+38e)] | | | | | | 39 |
| B | Computation of income from speculative business | | | | | | | | |
| | 40 | | Net profit or loss from speculative business as per profit or loss account | | | | | | 40 |
| | 41 | | Additions in accordance with section 28 to 44DB | | | | | | 41 |
| | 42 | | Deductions in accordance with section 28 to 44DB | | | | | | 42 |
| | 43 | | Income from speculative business (40+41-42) (if loss, take the figure to 6xix of schedule CFL) | | | | | | 43 |
| C | Computation of income from specified business under section 35AD | | | | | | | | |
| | 44 | | Net profit or loss from specified business as per profit or loss account | | | | | | 44 |
| | 45 | | Additions in accordance with section 28 to 44DB | | | | | | 45 |
| | 46 | | Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) | | | | | | 46 |
| | 47 | | Profit or loss from specified business (44+45-46) | | | | | | 47 |
| | 48 | | Deductions in accordance with section 35AD(1) | | | | | | 48 |
| | 49 | | Income from Specified Business) (47-48 )(if loss, take the figure to 7xix of schedule CFL) | | | | | | 49 |
| | 50 | | Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) | | | | | | 50 |
| D | Income chargeable under the head ‘Profits and gains from business or profession’ (A38+B43+C49) | | | | | | | | |
| E | Intra head set off of business loss of current year | | | | | | | | |
| | Sl. | Type of Business income | | | Income of current year (Fill this column only if figure is zero or positive) | Business loss set off | | Business income remaining after set off | |
| | | | | | (1) | (2) | | (3) = (1) – (2) | |
| | i | Loss to be set off (Fill this row only if figure is negative) | | | | (A38) | | | |
| | ii | Income from speculative business | | | | | | | |
| | | | | | (B43) | | | | |
| | iii | Income from specified business | | | | | | | |
| | | | | | (C49) | | | | |
| | iv | Income from Life Insurance business u/s. 115B | | | | | | | |
| | | | | | (4b) | | | | |
| | iva | Income of Foreign Company from eligible business of selling raw diamond (refer rule 10TIA) | | | | | | | |
| | | | | | (4d) | | | | |
| | v | Total loss set off (ii + iii) | | | | | | | |
| | vi | Loss remaining after set off (i – v) | | | | | | | |
| Schedule DPM | | | Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section) | | | | |
|---|---|---|---|---|---|---|---|
| DEPRECIATION ON PLANT AND MACHINERY | 1 | Block of assets | | Plant and machinery | | | |
| | 2 | Rate (%) | | 15 | 30 | 40 | 45 |
| | | | | (i) | (ii) | (iii) | (iv) |
| | 3 | Written down value on the first day of previous year | | | | | |
| | 4 | Additions for a period of 180 days or more in the previous year | | | | | |
| | 5 | Consideration or other realization during the previous year out of 3 or 4 | | | | | |
| | 6 | Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) | | | | | |
| | 7 | Additions for a period of less than 180 days in the previous year | | | | | |
| | 8 | Consideration or other realizations during the year out of 7 | | | | | |
| | 9 | Amount on which depreciation at half rate to be allowed (7 – 8) (enter 0, if result is negative) | | | | | |
| | 10 | Depreciation on 6 at full rate | | | | | |
| 11 | Depreciation on 9 at half rate |
|---|---|
| 12 | Additional depreciation, if any, on 4 |
| 13 | Additional depreciation, if any, on 7 |
| 14 | Additional depreciation relating to immediately preceding year on asset put to use for less than 180 days |
| 15 | Total depreciation (10+11+12+13+14) |
| 16 | Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15) |
| 17 | Net aggregate depreciation (15-16) |
| 18 | Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17) |
| 19 | Expenditure incurred in connection with transfer of asset/ assets |
| 20 | Capital gains/ loss under section 50 (5 + 8 -3 - 4 -7 -19) (enter negative only, if block ceases to exist) |
| 21 | Written down value on the last day of previous year* (6+ 9 -15) (enter 0, if result is negative) |
| | Schedule DOA | | | Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| DEPRECIATION ON OTHER ASSETS | | 1 | Block of assets | | Land | Building (not including land) | | | Furniture and fittings | Intangible assets | Ships |
| | | 2 | Rate (%) | | Nil | 5 | 10 | 40 | 10 | 25 | 20 |
| | | | | | (i) | (ii) | (iii) | (iv) | (v) | (vi) | (vii) |
| | | 3 | Written down value on the first day of previous year | | | | | | | | |
| | | 4 | Additions for a period of 180 days or more in the previous year | | | | | | | | |
| | | 5 | Consideration or other realization during the previous year out of 3 or 4 | | | | | | | | |
| | | 6 | Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) | | | | | | | | |
| | | 7 | Additions for a period of less than 180 days in the previous year | | | | | | | | |
| | | 8 | Consideration or other realizations during the year out of 7 | | | | | | | | |
| | | 9 | Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) | | | | | | | | |
| | | 10 | Depreciation on 6 at full rate | | | | | | | | |
| | | 11 | Depreciation on 9 at half rate | | | | | | | | |
| | | 12 | Total depreciation (10+11) | | | | | | | | |
| | | 13 | Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) | | | | | | | | |
| | | 14 | Net aggregate depreciation (12-13) | | | | | | | | |
| | | 15 | Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) | | | | | | | | |
| | | 16 | Expenditure incurred in connection with transfer of asset/ assets | | | | | | | | |
| | | 17 | Capital gains/ loss under section 50* (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) | | | | | | | | |
| | | 18 | Written down value on the last day of previous year* (6+ 9 -12) (enter 0 if result is negative) | | | | | | | | |
| Schedule DEP | | | | Summary of depreciation on assets (Other than on assets on which full capital expenditure is allowable as deduction under any other section) | | |
|---|---|---|---|---|---|---|
| SUMMARY OF DEPRECIATION ON ASSETS | 1 | Plant and machinery | | | | |
| | | a | Block entitled for depreciation @ 15 per cent ( Schedule DPM - 17i or 18i as applicable) | | 1a | |
| | | b | Block entitled for depreciation @ 30 per cent ( Schedule DPM - 17ii or 18ii as applicable) | | 1b | |
| | | c | Block entitled for depreciation @ 40 per cent ( Schedule DPM - 17iii or 18iii as applicable) | | 1c | |
| | | d | Block entitled for depreciation @ 45 per cent ( Schedule DPM - 17iv or 18iv as applicable) | | 1d | |
| | | e | Total depreciation on plant and machinery ( 1a + 1b + 1c+1d) | | | 1e |
| | 2 | Building (not including land) | | | | |
| | | a | Block entitled for depreciation @ 5 per cent (Schedule DOA- 14ii or 15ii as applicable) | | 2a | |
| | | b | Block entitled for depreciation @ 10 per cent (Schedule DOA- 14iii or 15iii as applicable) | | 2b | |
| | | c | Block entitled for depreciation @ 40 per cent (Schedule DOA- 14iv or 15iv as applicable) | | 2c | |
| | | d | Total depreciation on building (2a+2b+2c) | | | 2d |
| | 3 | Furniture and fittings(Schedule DOA- 14v or 15v as applicable) | | | | 3 |
| | 4 | Intangible assets (Schedule DOA- 14vi or 15vi as applicable) | | | | 4 |
| | 5 | Ships (Schedule DOA- 14vii or 15vii as applicable) | | | | 5 |
| | 6 | Total depreciation ( 1e+2d+3+4+5) | | | | 6 |
| Schedule DCG | | | | Deemed Capital Gains on sale of depreciable assets | | |
|---|---|---|---|---|---|---|
| | 1 | Plant and machinery | | | | |
| | | a | Block entitled for depreciation @ 15 per cent (Schedule DPM - 20i) | | 1a | |
| | | b | Block entitled for depreciation @ 30 per cent (Schedule DPM – 20ii) | | 1b | |
| | | c | Block entitled for depreciation @ 40 per cent (Schedule DPM - 20iii) | | 1c | |
| | | d | Block entitled for depreciation @ 45 per cent (Schedule DPM - 20iii) | | 1d | |
| | | e | Total ( 1a +1b + 1c+1e) | | | 1e |
| | 2 | Building (not including land) | | | | |
| | | a | Block entitled for depreciation @ 5 per cent (Schedule DOA- 17ii) | | 2a | |
| | | b | Block entitled for depreciation @ 10 per cent (Schedule DOA- 17iii) | | 2b | |
| | | c | Block entitled for depreciation @ 40 per cent (Schedule DOA- 17iv) | | 2c | |
| | | d | Total ( 2a + 2b + 2c) | | | 2d |
| | 3 | Furniture and fittings ( Schedule DOA- 17v) | | | | 3 |
| | 4 | Intangible assets (Schedule DOA- 17vi) | | | | 4 |
| | 5 | Ships (Schedule DOA- 17vii) | | | | 5 |
| | 6 | Total ( 1e+2d+3+4+5) | | | | 6 |
| Schedule ESR | | | Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) | | | |
|---|---|---|---|---|---|---|
| | Sl No | Expenditure of the nature referred to in section (1) | | Amount, if any, debited to | Amount of deduction | Amount of deduction in excess of the |
| | | | | statement of profit and loss | allowable | amount debited to statement of profit |
| | | | | (2) | | and loss |
| | | | | | (3) | (4) = (3) - (2) |
| | i | 35(1)(i) | | | | |
| | ii | 35(1)(ii) | | | | |
| | iii | 35(1)(iia) | | | | |
| | iv | 35(1)(iii) | | | | |
| | v | 35(1)(iv) | | | | |
| | vi | 35(2AA) | | | | |
| | vii | 35(2AB) | | | | |
| viii | 35CCC | |
|---|---|---|
| ix | 35CCD | |
| x | Total | |
| NOTE | | In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA. |
| | Schedule CG | | | | Capital Gains | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CAPITAL GAINS | | A | Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents) | | | | | | | | | | | | | | | |
| | | Short-term Capital Gains | 1 | From sale of land or building or both (fill up details separately for each property)(in case of co- ownership, enter your share of capital gain) | | | | | | | | | | | | | | |
| | | | | Date of purchase/ acquisition | | | | | DD/MM/YYYY | | Date of sale/transfer | | DD/MM/YYYY | | | | | |
| | | | | a | i | Full value of consideration received/receivable | | | | | | | ai | | | | | |
| | | | | | ii | Value of property as per stamp valuation authority | | | | | | | aii | | | | | |
| | | | | | iii | Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] | | | | | | | aiii | | | | | |
| | | | | b | Deductions under section 48 | | | | | | | | | | | | | |
| | | | | | i | Cost of acquisition without indexation | | | | | | | bi | | | | | |
| | | | | | ii | Cost of Improvement without indexation | | | | | | | bii | | | | | |
| | | | | | iii | Expenditure wholly and exclusively in connection with transfer | | | | | | | biii | | | | | |
| | | | | | iv | Total (bi + bii + biii) | | | | | | | biv | | | | | |
| | | | | c | Balance (aiii – biv) | | | | | | | | 1c | | | | | |
| | | | | d | Deduction under section/ 54G/54GA (Specify details in item D below) | | | | | | | | 1d | | | | | |
| | | | | e | Short-term Capital Gains on Immovable property (1c - 1d) | | | | | | | | | | | | A1e | A1e |
| | | | | F | In case of transfer of immovable property, please furnish the following details (see note) | | | | | | | | | | | | | |
| | | | | | S.No. | | Name of buyer(s) | PAN/Aadhaar No. of buyer(s) | | Percentage share | Amount | | | Address of property, Country code, Zip code | Pin code | State | | |
| | | | | NOTE ► | | Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. | | | | | | | | | | | | |
| | | | 2 | From slump sale | | | | | | | | | | | | | | |
| | | | | A | i | Fair market value as per Rule 11UAE(2) | | | | | | 2ai | | | | | | |
| | | | | | ii | Fair market value as per Rule 11UAE(3) | | | | | | 2aii | | | | | | |
| | | | | | iii | Full value of consideration (higher of ai or aii) | | | | | | 2aiii | | | | | | |
| | | | | B | Net worth of the under taking or division (6(e) of Form 3CEA) | | | | | | | 2b | | | | | | |
| | | | | C | Short term capital gains from slump sale (2aiii-2b) | | | | | | | | | | | | A2c | A2c |
| | | | 3 | From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) (where A4 is not applicable) | | | | | | | | | | | | | | |
| | | | | a | Full value of consideration | | | | | | | | | 3a | | | | |
| | | | | b | Deductions under section 48 | | | | | | | | | | | | | |
| | | | | | i | Cost of acquisition without indexation | | | | | | | | bi | | | | |
| | | | | | ii | Cost of Improvement without indexation | | | | | | | | bii | | | | |
| | | | | | iii | Expenditure wholly and exclusively in connection with transfer | | | | | | | | biii | | | | |
| | | | | | iv | Total (i + ii + iii) | | | | | | | | biv | | | | |
| | | | | c | Balance (3a – biv) | | | | | | | | | 3c | | | | |
| | | | | d | Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) | | | | | | | | | 3d | | | | |
| | | | | e | Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) | | | | | | | | | | | | A3e | |
| 4 | For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) | | | | | | |
|---|---|---|---|---|---|---|---|
| | a | STCG on transactions covered u/s 111A | | | | A4a | |
| | b | STCG from sale of shares not covered in sl.no. 4a or sale of debentures | | | | A4b | A4b |
| 5 | For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD | | | | | | |
| | a | i | In case securities sold include shares of a company other than quoted shares, enter the following details | | | | |
| | | | a | Full value of consideration received/receivable in respect of unquoted shares | ia | | |
| | | | b | Fair market value of unquoted shares determined in the prescribed manner | ib | | |
| | | | c | Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) | ic | | |
| | | ii | Full value of consideration in respect of securities other than unquoted shares | | aii | | |
| | | iii | Total (ic + ii) | | aiii | | |
| | b | Deductions under section 48 | | | | | |
| | | i | Cost of acquisition without indexation | | bi | | |
| | | ii | Cost of improvement without indexation | | bii | | |
| | | iii | Expenditure wholly and exclusively in connection with transfer | | biii | | |
| | | iv | Total (i + ii + iii) | | biv | | |
| | c | Balance (5aiii – biv) | | | 5c | | |
| | d | Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) | | | 5d | | |
| | e | Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d) | | | | A5e | |
| 6 | From sale of assets other than at A1 or A2 or A3 or A4 or A5 above | | | | | | |
| | a | i | In case assets sold include shares of a company other than quoted shares, enter the following details | | | | |
| | | | a | Full value of consideration received/receivable in respect of unquoted shares | ia | | |
| | | | b | Fair market value of unquoted shares determined in the prescribed manner | ib | | |
| | | | c | Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) | ic | | |
| | | ii | Full value of consideration in respect of assets other than unquoted shares | | aii | | |
| | | iii | Total (ic + ii) | | aiii | | |
| | b | Deductions under section 48 | | | | | |
| | | i | Cost of acquisition without indexation | | bi | | |
| | | ii | Cost of Improvement without indexation | | bii | | |
| | | iii | Expenditure wholly and exclusively in connection with transfer | | biii | | |
| | | iv | Total (i + ii + iii) | | biv | | |
| | c | Balance (6aiii – biv) | | | 6c | | |
| | d | In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) | | | 6d | | |
| | e | Deemed short term capital gains on depreciable assets (6 of schedule- DCG) | | | 6e | | |
| | f | Deduction under section 54G/54GA | | | 6f | | |
| | g | STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e – 6f) | | | | A6g | |
| 7 | Amount deemed to be short term capital gains | | | | | | |
| | a | Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? Yes No Not applicable. If yes, then provide the details below | | | | | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | | Sl. | Previous year in which asset transferred | | | Section under which deduction claimed in that year | | | New asset acquired/constructed | | | | | | | | Amount not used for new asset or remained unutilized in | | | |
| | | | | | | | | | Previous year in which asset acquired/constructed | | | | Amount utilised out of Capital Gains account | | | | C it l i | | | |
| | | i | 2022-23 | | | 54G/54GA | | | | | | | | | | | | | | |
| | | ii | 2023-24 | | | 54G/54GA | | | | | | | | | | | | | | |
| | | iii | 2024-25 | | | 54G/54GA | | | | | | | | | | | | | | |
| | b | Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at ‘a’ | | | | | | | | | | | | | | | | | | |
| | | Total amount deemed to be short term capital gains (aXi+ aXii+ aXiii + b) | | | | | | | | | | | | | | | | | A7 | A7 |
| | 8 | Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8ai + A8aii + A8b + A8c) A8 | | | | | | | | | | | | | | | | | A8 | |
| | | a | | Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 20% | | | | | | | | | | A8a | | | | | | |
| | | b | | Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 30% | | | | | | | | | | A8b | | | | | | |
| | | c | | Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable rates | | | | | | | | | | A8c | | | | | | |
| | 9 | Amount of STCG included in A1 – A8 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA (Applicable for non-residents only) | | | | | | | | | | | | | | | | | | |
| | | Sl. No. | | Amount of income | | Item No. A1 to A8 above in which included | Country name & Code | | | Article of DTAA | Rate as per Treaty (enter NIL, if not chargeable) | | Whether TRC obtained (Y/N) | Section of I.T. Act | Rate as per I.T. Act | | | Applicable rate [lower of (6) or (9)] | | |
| | | (1) | | (2) | | (3) | (4) | | | (5) | (6) | | (7) | (8) | (9) | | | (10) | | |
| | | I | | | | | | | | | | | | | | | | | | |
| | | II | | | | | | | | | | | | | | | | | | |
| | | a | | Total amount of STCG not claimed as chargeable to tax in India as per DTAA | | | | | | | | | | | | | | | A9a | |
| | | b | | Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA | | | | | | | | | | | | | | | A9b | |
| | A(A) | Capital Loss on buy back of shares [Short term 20% or 30% or Applicable rate](can be claimed only if respective Dividend income u/s 2(22)(f) is offered) in sl. no. 1aiii or sl.no.2c/2d of schedule OS | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | A(A) | |
| | 10 | Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8-A9a +A(A)) | | | | | | | | | | | | | | | | | A10 | A10 |
| B | Long-term capital gain (LTCG) (Sub-items 5, 6, & 7 are not applicable for residents) | | | | | | | | | | | | | | | | | | | |
| Long-term Capital Gains | 1 | From sale of land or building or both (fill up details separately for each property from a to f)(in case of co-ownership, enter your share of Capital Gain) | | | | | | | | | | | | | | | | | | |
| | | Date of purchase/ acquisition | | | | | | DD/MM/YYYY | | | | Date of sale/transfer | | | | DD/MM/YYYY | | | | |
| | | a | | i | Full value of consideration received/receivable | | | | | | | | | | | ai | | | | |
| | | | | ii | Value of property as per stamp valuation authority | | | | | | | | | | | aii | | | | |
| | | | | iii | Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] | | | | | | | | | | | aiii | | | | |
| | | b | | Deductions under section 48 | | | | | | | | | | | | | | | | |
| | | | | i | Cost of acquisition without indexation | | | | | | | | | | | bi | | | | |
| | | | | ii | Cost of Improvement without indexation | | | | | | | | | | | bii | | | | |
| | | | | iii | Expenditure wholly and exclusively in connection with transfer | | | | | | | | | | | biii | | | | |
| | | | | iv | Total (bi+bii + biii) | | | | | | | | | | | biv | | | | |
| | | c | | Balance (aiii – biv) | | | | | | | | | | | | 1c | | | | |
| | | d | | Deduction under section 54D/54EC/54G/54GA (Specify details in item D below) | | | | | | | | | | | | 1d | | | | |
| | | e | | Long-term Capital Gains on Immovable property (1c - 1d) | | | | | | | | | | | | | | | B1e | |
| | f | | In case of transfer of immovable property, please furnish the following details (see note) | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | | | S.No. | | Name of buyer(s) | PAN/Aadhaar No. of buyer(s) | Percentage share | Amount | | | Address of property, Country code, Zip code | Pin code | | State | | | |
| | NOTE► | | | | Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. | | | | | | | | | | | | |
| | g | | | | Total Long-term Capital Gains on Immovable property (ƩB1e) | | | | | | | | B1g | | | | |
| 2 | From slump sale | | | | | | | | | | | | | | | | |
| | a | | i | | Fair market value as per Rule 11UAE(2) | | | | | 2ai | | | | | | | |
| | | | ii | | Fair market value as per Rule 11UAE(3) | | | | | 2aii | | | | | | | |
| | | | iii | | Full value of consideration (higher of ai or aii) | | | | | 2aiii | | | | | | | |
| | b | | Net worth of the under taking or division (6(e) of Form 3CEA) | | | | | | | 2b | | | | | | | |
| | c | | Balance (2aiii – 2b) | | | | | | | 2c | | | | | | | |
| | d | | Deduction u/s 54EC | | | | | | | 2d | | | | | | | |
| | e | | Long term capital gains from slump sale (2c-2d) | | | | | | | | | | | | | B2e | |
| 3 | From sale of listed securities (other than a unit) or zero coupon bonds as per Section 112(1) | | | | | | | | | | | | | | | | |
| | a | | Full value of consideration | | | | | | | a | | | | | | | |
| | b | | Deductions under section 48 | | | | | | | | | | | | | | |
| | | | i | | Cost of acquisition without indexation | | | | | bi | | | | | | | |
| | | | ii | | Cost of improvement without indexation | | | | | bii | | | | | | | |
| | | | iii | | Expenditure wholly and exclusively in connection with transfer | | | | | biii | | | | | | | |
| | | | iv | | Total (bi + bii +biii) | | | | | biv | | | | | | | |
| | c | | Long Term Capital Gains on assets at B3 (3a – biv) | | | | | | | B3c | | | | | | | |
| 4 | From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A | | | | | | | | | | | | | | | | |
| | Long-term Capital Gains on sale of capital assets at B4(Column 14of schedule 112A) | | | | | | | | | | | | | | | B4 | |
| | i | | Sum of column 14 where transfer was before 23rd July 2024 | | | | | | | | | | | | B5i | | |
| | ii | | Sum of column 14 where transfer was on or after 23rd July 2024 | | | | | | | | | | | | B5ii | | |
| 5 | For NON-RESIDENTS- from sale of unlisted shares or listed debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) | | | | | | | | | | | | | | | | |
| | LTCG computed without indexation benefit on unlisted shares or listed debentures | | | | | | | | | | | | | | | B5 | 6iii |
| 6 | For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD | | | | | | | | | | | | | | | | |
| | a | i | In case securities sold include shares of a company other than quoted shares, enter the following details | | | | | | | | | | | | | | |
| | | | a | Full value of consideration received/receivable in respect of unquoted shares | | | | | ia | | | | | | | | |
| | | | b | Fair market value of unquoted shares determined in the prescribed manner | | | | | ib | | | | | | | | |
| | | | c | Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) | | | | | ic | | | | | | | | |
| | | ii | Full value of consideration in respect of securities other than unquoted shares | | | | | | aii | | | | | | | | |
| | | iii | Total (ic + ii) | | | | | | aiii | | | | | | | | |
| | b | Deductions under section 48 | | | | | | | | | | | | | | | |
| | | i | Cost of acquisition without indexation | | | | | | bi | | | | | | | | |
| | | ii | Cost of improvement without indexation | | | | | | bii | | | | | | | | |
| | | iii | Expenditure wholly and exclusively in connection with transfer | | | | | | biii | | | | | | | | |
| | | iv | Total (bi + bii +biii) | | | | | | biv | | | | | | | | |
| | c | Long-term Capital Gains on assets at B6 above in case of NON-RESIDENT (6aiii-6biv) | | | | | | | | | | B6c | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 7 | For FII / FPI (NON-RESIDENTS) - From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A read with section 115AD | | | | | | | | | | | | |
| | Long-term Capital Gains on sale of capital assets at B7 (Column 14 of 115AD(1)(b)(iii) proviso) | | | | | | | | | | | B7 | |
| 8 | From sale of assets where B1 to B7 above are not applicable | | | | | | | | | | | | |
| | a | | i | | In case assets sold include shares of a company other than quoted shares, enter the following details | | | | | | | | |
| | | | | | a | Full value of consideration received/receivable in respect of unquoted shares | | | | ia | | | |
| | | | | | b | Fair market value of unquoted shares determined in the prescribed manner | | | | ib | | | |
| | | | | | c | Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) | | | | ic | | | |
| | | | ii | | Full value of consideration in respect of assets other than unquoted shares | | | | | aii | | | |
| | | | iii | | Total (ic + ii) | | | | | aiii | | | |
| | b | | Deductions under section 48 | | | | | | | | | | |
| | | | i | | Cost of acquisition without indexation | | | | | bi | | | |
| | | | ii | | Cost of improvement without indexation | | | | | bii | | | |
| | | | iii | | Expenditure wholly and exclusively in connection with transfer | | | | | biii | | | |
| | | | iv | | Total (bi + bii +biii) | | | | | biv | | | |
| | c | | Balance (aiii – biv) | | | | | | | c | | | |
| | d | | Deduction | | | | | | | d | | | |
| | e | | Long-term Capital Gains on assets at B8 above (8c- 8d) | | | | | | | | | B8e | B9e B9ei B9eii |
| 9 | Amount deemed to be long-term capital gains | | | | | | | | | | | | |
| a | Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? Yes No Not applicable. If yes, then provide the details below | | | | | | | | | | | | |
| | S.no | | | Previous year in which asset transferred | | | Section under which deduction claimed in | New asset acquired/constructed | | | Amount not used for new asset or remained | | |
| | | | | | | | | Previous year in which asset acquired/constructed | Amount utilised out of Capital Gains account | | | | |
| | i | | | 2022-23 | | | 54D/54G/54GA | | | | | | |
| | ii | | | 2023-24 | | | 54D/54G/54GA | | | | | | |
| | iii | | | 2024-25 | | | 54D/54G/54GA | | | | | | |
| C1 | b | Amount deemed to be long-term capital gains, other than at ‘a’ | | | b | | |
|---|---|---|---|---|---|---|---|
| | | Total amount deemed to be long-term capital gains ( aXi + aXii+ aXiii + b) | | | | B9 | B10 B10i B10ii |
| | 10 | Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B10a1+ B10a2) | | | | B10 | |
| | | a1 | Pass Through Income/ Loss in the nature of Long-Term Capital Gain chargeable @ 12.5% u/s 112A | , B10a1 | | | |
| | | a2 | Pass Through Income/ Loss in the nature of Long-Term Capital Gain chargeable @ 12.5% under sections other than u/s 112A | , B10a2 | | | |
| | 11 | Amount of LTCG included in items B1 to B10 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA (Applicable for non-residents only) | | | | | | | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | | Sl. No. | | Amount of income | | | Item No. B1 to B10 above in which included | Country name & Code | Article of DTAA | | Rate as per Treaty (enter NIL, if not chargeable) | | Whether TRC obtained (Y/N) | | Section of I.T. Act | | Rate as per I.T. Act | | | Applicable rate [lower of (6) or (9)] | | |
| | | (1) | | (2) | | | (3) | (4) | (5) | | (6) | | (7) | | (8) | | (9) | | | (10) | | |
| | | I | | | | | | | | | | | | | | | | | | | | |
| | | II | | | | | | | | | | | | | | | | | | | | |
| | | a | | Total amount of LTCG claimed as not chargeable to tax in India as per DTAA | | | | | | | | | | | | | | | | | B11a | |
| | | b | | Total amount of LTCG claimed as chargeable to tax at special rates in India as per DTAA | | | | | | | | | | | | | | | | | B11b | |
| | B(A) | Capital Loss on buy back of shares [ Long term 12.5% (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in sl.no. 1aii or sl.no.2c/2d of schedule OS) | | | | | | | | | | | | | | | | | | B(A) | | |
| | 12 | Total long term capital gain] [B1g + B2e + B3c + B4 + B5 + B6c + B7+ B8e+ B9+B10-B11a+B(A)] | | | | | | | | | | | | | | | | | | | B12 | B13 |
| C1 | Sum of Capital Gain Incomes (8ii + 8iii + 8iv + 8v + 8vi +8vii +of table E below) | | | | | | | | | | | | | | | | | | | | C1 | |
| C2 | Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) | | | | | | | | | | | | | | | | | | | | C2 | |
| C3 | Income chargeable under the head “CAPITAL GAINS” (C1 + C2) | | | | | | | | | | | | | | | | | | | | C3 | |
| D | Information about deduction claimed against Capital Gains | | | | | | | | | | | | | | | | | | | | | |
| | 1 | In case of deduction u/s 54D/54EC /54G/54GA give following details | | | | | | | | | | | | | | | | | | | | |
| | | a | Deduction claimed u/s 54D | | | | | | | | | | | | | | | | | | | |
| | | | i | | Date of acquisition of original asset | | | | | | | | | | | ai | | dd/mm/yyyy | | | | |
| | | | ii | | Cost of purchase/ construction of new land or building for industrial undertaking | | | | | | | | | | | aii | | | | | | |
| | | | iii | | Date of purchase of new land or building | | | | | | | | | | | aiii | | dd/mm/yyyy | | | | |
| | | | iv | | Amount deposited in Capital Gains Accounts Scheme before due date | | | | | | | | | | | aiv | | | | | | |
| | | | iva | | Date of deposit Dd/mm/yyyy | | | | | | | ivb Account Number | | | | | | | ivc IFS code | | | |
| | | | v | | Amount of deduction claimed | | | | | | | | | | | av | | | | | | |
| | | b | Deduction claimed u/s 54EC | | | | | | | | | | | | | | | | | | | |
| | | | i | | Date of transfer of original asset | | | | | | | | | | | bi | | dd/mm/yyyy | | | | |
| | | | ii | | Amount invested in specified/notified bonds | | | | | | | | | | | bii | | | | | | |
| | | | iii | | Date of investment | | | | | | | | | | | biii | | dd/mm/yyyy | | | | |
| | | | iv | | Amount of deduction claimed | | | | | | | | | | | biv | | | | | | |
| | | c | Deduction claimed u/s 54G | | | | | | | | | | | | | | | | | | | |
| | | | i | | Date of transfer of original asset | | | | | | | | | | | ci | | dd/mm/yyyy | | | | |
| | | | ii | | Cost and expenses incurred for purchase or construction of new asset | | | | | | | | | | | cii | | | | | | |
| | | | iii | | Date of purchase/construction of new asset in an area other than urban area | | | | | | | | | | | ciii | | dd/mm/yyyy | | | | |
| | | | iv | | Amount deposited in Capital Gains Accounts Scheme before due date | | | | | | | | | | | civ | | | | | | |
| | | | | | iva | Date of deposit Dd/mm/yyyy | | | | ivb Account Number | | | | ivc IFS Code | | | | | | | | |
| | | | v | | Amount of deduction claimed | | | | | | | | | | | cv | | | | | | |
| | | d | Deduction claimed u/s 54GA | | | | | | | | | | | | | | | | | | | |
| | | | i | | Date of transfer of original asset from urban area | | | | | | | | | | | di | | dd/mm/yyyy | | | | |
| | | | ii | | Cost and expenses incurred for purchase or construction of new asset | | | | | | | | | | | dii | | | | | | |
| | | | iii | | Date of purchase/construction of new asset in SEZ | | | | | | | | | | | diii | | dd/mm/yyyy | | | | |
| | | | iv | | Amount deposited in Capital Gains Accounts Scheme before due date | | | | | | | | | | | div | | | | | | |
| | | | | | iva | Date of deposit Dd/mm/yyyy | | | | ivb Account Number | | | | ivc IFS Code | | | | | | | | |
| | | | v | | Amount of deduction claimed | | | | | | | | | | | dv | | | | | | |
| | | e | Total deduction claimed (1a + 1b + 1c + 1d) | | | | | | | | | | | | | e | | | | | | |
| E | E | Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT chargeable under DTAA) | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | | Sl.No. | Type of Capital Gain | | Gain of current year (Fill this column only if computed figure is positive) | Short term capital loss set off | | | | Long term capital loss set off | | Current year’s capital gains remaining after set off (8=1-2-3-4- 5-6-7) |
| | | | | | | 20% | 30% | applicable rate | DTAA rates | 12.5% | DTAA rates | |
| | | | | | 1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 |
| | | i | Loss to be set off (Fill this row if figure computed is negative) | | | (A3e*+ A4a*+ A8a*+A(A)) | (A5e*+ A8b*+A(A)) | (A1e*+ A2c*+A4b*+A6g* +A7*+A8c*+A(A) ) | A9b | (B1g*+ B2e*+ B3c* + B4*+B5* +B6c*+ B7*+ B8e*+B9* B10a1*+B10a2*+ B(A)) | B11b | |
| | | ii | Short term capital gain | 20% | (A3e*+ A4a*+ A8a*+A(A)) | | | | | | | |
| | | iii | | 30% | (A5e*+ A8b*+A(A)) | | | | | | | |
| | | iv | | applicable rate | (A1e*+ A2c*+A4b*+A6g* +A7*+A8c*+A(A) ) | | | | | | | |
| | | v | | DTAA rates | A9b | | | | | | | |
| | | vi | Long tern capital gain | 12.5% | (B1g*+ B2e*+ B3c + B4*+B5* +B6c*+ B7*+ B8e*+B9* B10a1*+B10a2*+B(A)) | | | | | | | |
| | | vii | | DTAA rates | B11b | | | | | | | |
| | | viii | Total loss set off (ii + iii + iv + v + vi + vii) | | | | | | | | | |
| | | ix | Loss remaining after set off (i-viii) | | | | | | | | | |
| | | | The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. | | | | | | | | | |
| | | | The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B10) is after setoff with similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. | | | | | | | | | |
| F | Information about accrual/receipt of capital gain | | | | | | |
|---|---|---|---|---|---|---|---|
| | | Type of Capital gain / Date | Upto 15/6 (i) | 16/6 to 15/9 (ii) | 16/9 to 15/12 (iii) | 16/12 to 15/3 (iv) | 16/3 to 31/3 (v) |
| | 1 | Short-term capital gains taxable at the rate of 20% Enter value from item 5vi of schedule BFLA, if any. | | | | | |
| | 2 | Short-term capital gains taxable at the rate of 30% Enter value from item 5vii of schedule BFLA, if any. | | | | | |
| | 3 | Short-term capital gains taxable at applicable rates Enter value from item 5viii of schedule BFLA, if any. | | | | | |
| | 4 | Short-term capital gains taxable at DTAA rates Enter value from item 5ix of schedule BFLA, if any. | | | | | |
| | 5 | Long- term capital gains taxable at the rate of 12.5% Enter value from item 5x of schedule BFLA, if any. | | | | | |
| | 6 | Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xi of schedule BFLA, if any. | | | | | |
| | 7 | Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 16B of schedule SI, if any | | | | | |
| Schedule | | | | From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 112A | | | | | | | | | | | | | | | | | | |
| | S. N o. | Share/U nit Acquire d (On or before/ after 31st Jan 2018) | | | Shar e / Unit trans ferre d (Befo re/ on or after 23rd July 2024) | IS I N C od e | Nam e of the Shar e/Un it | No. of Share s/Unit s | Sale- price per Shar e/Un it | Full Value Consi derati on -If shares are acquir ed on or before 31.01. 2018 (Total Sale Value) (4*5) - If shares are Acqui red after 31st Janua ry, 2018 - Please enter Full Value of Consi derati on | Cost of acqu isitio n with out inde xatio n (high er of 8 or 9) | Cost of acqu isitio n | If the long term capit al asset was acqu ired befor e 01.02 .2018 , - Low er of 11 and 6 | Fair Mark et Value per share/ unit as on 31st Janua ry,201 8 | Tot al Fair Mar ket Val ue of capi tal asse t as per secti on 55(2 )(ac) - (4*1 0) | Expe nditu re wholl y and exclu sively in conne ction with transf er | Tota l dedu ction s (7+1 2) | Bal anc e (6- 13) - Ite m 5 of LT CG Sch edul e of ITR 6 |
| | ( C ol 1) | (Col 1a) | | | (Col 1b) | (C ol 2) | (Col 3) | (Col 4) | (Col 5) | (Col 6) | (Col 7) | (Col 8) | (Col 9) | (Col 10) | (Col 11) | (Col 12) | (Col 13) | (Col 14) |
| | 1 | | | | | | | | | | | | | | | | | |
| | 2 | | | | | | | | | | | | | | | | | |
| | | | Add rows | | | | | | | | | | | | | | | |
| | | | Total | | | | | | | | | | | | | | | |
| | Schedule | | | | From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A rws 115AD(1)(b)(iii) proviso | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | 115AD(1)(b)(iiii)-Proviso | | | | | | | | | | | | | | | |
| S. No. | | Share/ Unit Acqui red (On or before / after 31st Jan 2018) | Shar e/Uni t trans ferre d (Befo re/ on or after 23rd July 2024) | IS I N C od e | Nam e of the Shar e/Un it | No. of Share s/Unit s | Sale- price per Shar e/Un it | Full Value Consid eratio n -If shares are acquir ed on or before 31.01.2 018 (Total Sale Value )(4*5) | Cost of acqu isitio n with out inde xatio n (high er of 8 or 9) | Cost of acqu isitio n | If the long term capit al asset was acqu ired befor e 01.02 .2018 , - Low er of 11 | Fair Mark et Value per share/ unit as on 31st Janua ry,201 8 | Tot al Fair Mar ket Val ue of capi tal asse t as per secti on 55(2 )(ac) - | Expe nditu re wholl y and exclu sively in conne ction with transf er | Tota l dedu ction s (7+1 2) | Bal anc e (6- 13) - Ite m 8 of LT CG Sch edul e of ITR 6 |
| | | | | | | | | -If shares are Acquir ed after 31st Janua ry 2018 - Please enter Full Value of Consid eratio n. | | | and 6 | | (4*1 0) | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| (Co l 1) | (Col 1a) | | (Col 1b) | (C ol 2) | (Col 3) | (Col 4) | (Col 5) | (Col 6) | (Col 7) | (Col 8) | (Col 9) | (Col 10) | (Col 11) | (Col 12) | (Col 13) | (Col 14) |
| | | Add rows | | | | | | | | | | | | | | |
| | | Total | | | | | | | | | | | | | | |
| | Schedule | Income from transfer of Virtual Digital Assets (Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction) | | | | | |
|---|---|---|---|---|---|---|---|
| | VDA | | | | | | |
| Sl. No. | | Date of Acquisition | Date of Transfer | Head under which income to be taxed (Business/Capital Gain) | Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) | Consideration Received | Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 – Col. 5) |
| (Col. 1) | | (Col. 2) | (Col. 3) | (Col. 4) | (Col. 5) | (Col. 6) | (Col. 7) |
| Add Rows | | | | | | | |
| A. Total (Sum of all Positive Incomes of Business Income in Col. 7) | | | | | | | (Item No. 3f of Schedule BP) |
| B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) | | | | | | | (Item No. C2 of Schedule CG) |
| S | chedule OS | | | Income from other sources | | | | |
|---|---|---|---|---|---|---|---|---|
| OTHER SOURCES | | 1 | Gross income | | chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) | | | 1 |
| | | | a | Dividends, Gross (ai + aii + aiii) | | | 1a | |
| | | | | i ii | Dividend income other than (ii) and (iii) | | ai | |
| | | | | | Dividend income u/s 2(22)(e) | | aii | |
| | | | | iii | Dividend income u/s 2(22)(f) | | aiii | |
| | | | b | Interest, Gross (bi + bii + biii + biv+bv) | | | 1b | |
| | | | | i ii iii iv v | From Savings Bank | bi | | |
| | | | | | From Deposits (Bank/ Post Office/ Co-operative) Society) | bii | | |
| | | | | | From Income-tax Refund | biii | | |
| | | | | | In the nature of Pass through income/Loss | biv | | |
| | | | | | Others including interest from Companies, NBFCs & HFCs | bv | | |
| | | | c | Rental income from machinery, plants, buildings, etc., Gross | | | 1c | |
| | | | d | Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) | | | 1d | |
| | | | | i | Aggregate value of sum of money received without consideration | | di | |
| | | ii | In case immovable property is received without consideration, stamp duty value of property | | | | | dii | |
|---|---|---|---|---|---|---|---|---|---|
| | | iii | In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration | | | | | diii | |
| | | iv | In case any other property is received without consideration, fair market value of property | | | | | div | |
| | | v | In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration | | | | | Dv | |
| | 1e | Any other income (please specify nature) | | | | | | | |
| | | Sl. No | Nature | | | | Amount | | |
| | | 1 | Any specified sum received by a unit holder from a business trust during the previous year as referred to in section 56(2)(xii) | | | | | 1 | |
| | | Add rows | | | | | | | |
| 2 | Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl.no.1) | | | | | | | | 2 |
| | ai | Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB | | | | | | 2ai | |
| | aii | Income by way of winnings from online games chargeable u/s 115BBJ | | | | | | 2aii | |
| | b | Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) | | | | | | 2b | |
| | | i | | | Cash credits u/s 68 | | | bi | |
| | | ii | | | Unexplained investments u/s 69 | | | bii | |
| | | iii | | | Unexplained money etc. u/s 69A | | | biii | |
| | | iv | | | Undisclosed investments etc. u/s 69B | | | biv | |
| | | v | | | Unexplained expenditure etc. u/s 69C | | | bv | |
| | | vi | | | Amount borrowed or repaid on hundi u/s 69D | | | bvi | |
| | c | Any other income chargeable at special rate (total of ci to cxxiii) | | | | | | 2c | |
| | | i | | Dividends received by foreign company chargeable u/s 115A(1)(a)(i) other than proviso to Section 115A(1)(a)(A) | | ci | | | |
| | | ia | | Dividend received by non-resident (Not being company) or foreign company from a unit in an International Financial Services Centre, as referred to in sub-section (1A) of section 80LA chargeable under proviso to section 115A(1)(a)(A) | | cia | | | |
| | | ii | | Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) | | cii | | | |
| | | iii | | Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) | | ciii | | | |
| | | iv | | Interest referred to in section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 5% | | civ | | | |
| | | v | | Interest referred to in Proviso to section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 4% | | cv | | | |
| | | vi | | Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) | | cvi | | | |
| | | vii | | Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) | | cvii | | | |
| | | viii | | Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) | | cviii | | | |
| | | ix | | Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115(1)(b)(B) | | cix | | | |
| | | x | | Income by way of interest from bonds purchased in foreign currency by non-residents - chargeable u/s 115AC | | cx | | | |
| | | xi | | Income by way of dividend from GDRs purchased in foreign currency by non-residents - chargeable u/s 115AC | | cxi | | | |
| | | xii | | Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) | | cxii | | | |
| | | xiii | | Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) | | cxiii | | | |
| | | xiv | | Income by way of interest received by an FII on bonds or Government securities referred to in section 194LD – chargeable as per proviso to section 115AD(1)(i) | | cxiv | | | |
| | | xv | | Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA | | cxv | | | |
| | | | xvi | | Anonymous Donations in certain cases chargeable u/s 115BBC | | | | | | | | cxvi | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | | | xvii | | Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF | | | | | | | | cxvii | | | | | | | |
| | | | xviii | | Income by way of transfer of carbon credits - chargeable u/s 115BBG | | | | | | | | cxviii | | | | | | | |
| | | | xix | | Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act | | | | | | | | cxix | | | | | | | |
| | | | xx | | Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) | | | | | | | | cxx | | | | | | | |
| | | | xxi | | Income being dividend received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) | | | | | | | | cxxi | | | | | | | |
| | | | xxii | | Income (other than dividend) received by a specified fund in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) | | | | | | | | cxxii | | | | | | | |
| | | | xxiii | | Income received by non-resident as referred in second proviso to section 194LC(1) -- chargeable u/s 115A(1)(a)(iiaa) @ 9% | | | | | | | | cxxiii | | | | | | | |
| | d | | Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to be provided) | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | 2d |
| | e | | Amount included in 1 and 2 above, which claimed as is chargeable at special rates in India as per DTAA (total of column (2) of table below) (Applicable for non-residents only) | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | 2e |
| | | | Sl. No. | Amount of income | | Item No. 1ai,1aiii, 1b to 1 d 2a , 2c & 2d in which included | | Country name & Code | | Article of DTAA | | Rate as per Treaty (enter NIL, if not chargeable) | | Whether TRC obtained (Y/N) | Section of I.T. Act | | Rate as per I.T. Act | | Applicable rate [lower of (6) or (9)] | |
| | | | (1) | (2) | | (3) (3a) | | (4) | | (5) | | (6) | | (7) | (8) | | (9) | | (10) | |
| | | | I | | | | | | | | | | | | | | | | | |
| | | | II | | | | | | | | | | | | | | | | | |
| 3 | Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b ,2c & 2d ) | | | | | | | | | | | | | | | | | | | |
| | | | a | | Expenses / Deductions (Other than entered in C) | | | | | | | | 3a | | | | | | | |
| | | | b | | Depreciation (available only if income offered in 1c ) | | | | | | | | 3b | | | | | | | |
| | | | c | | Interest expenditure on dividend u/s 57(1) (only if income offered in 1a)(i) and/or 1a(ii)) | | | | | | | | 3c | | | | | | | |
| | | | ci | | Eligible Interest expenditure u/s 57(1) – computed value | | | | | | | | 3ci | | | | | | | |
| | | | d | | Total | | | | | | | | 3d | | | | | | | |
| 4 | Amounts not deductible u/s 58 | | | | | | | | | | | | | | | | | | | 4 |
| 5 | Profits chargeable to tax u/s 59 | | | | | | | | | | | | | | | | | | | 5 |
| 6 | Net Income from other sources chargeable at normal applicable rates [1(after reducing income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)] | | | | | | | | | | | | | | | | | | | 6 |
| 7 | Income from other sources (other than from owning and maintaining race horses) (2 +6 )) | | | | | | | | | | | | | | | | (enter 6 as nil, if negative) | | | 7 |
| 8 | Income from the activity of owning race horses | | | | | | | | | | | | | | | | | | | |
| | a | | Receipts | | | | | | | | 8a | | | | | | | | | |
| | b | | Deductions under section 57 in relation to receipts at 8a only | | | | | | | | 8b | | | | | | | | | |
| | c | | Amounts not deductible u/s 58 | | | | | | | | 8c | | | | | | | | | |
| | d | | Profits chargeable to tax u/s 59 | | | | | | | | 8d | | | | | | | | | |
| | e | | Balance (8a - 8b + 8c + 8d) (if negative take the figure to 11xvii of Schedule CFL) | | | | | | | | | | | | | | | | | 8 |
| 9 | Income under the head “Income from other sources” (7 + 8e) | | | | | | | | | | | (take 8e as nil if negative) | | | | | | | | 9 |
| 10 | Information about accrual/receipt of income from Other Sources | | | | | | | | | | | | | | | | | | | |
| | S. No. | Other Source Income | | | | | Upto 15/6 | | From 16/6 to 15/9 | | | | From 16/9 to 15/12 | | | From 16/12 to 15/3 | | From 16/3 to 31/3 | | |
| | | | | | | | (i) | | (ii) | | | | (iii) | | | (iv) | | (v) | | |
| 1 | Winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) |
|---|---|
| 2 | Income by way of winnings from online games u/s 115BBJ |
| 3a | Dividend Income referred in 1a(i) |
| 3b | Dividend Income referred in Sl. No. 1a(iii) |
| 4 | Dividend Income u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) @ 20% (Including PTI Income) |
| 5 | Dividend income under proviso to sec 115A(1)(a)(A) @10% (Including PTI Income) |
| 6 | Dividend Income u/s 115AC @ 10% (Including PTI Income) |
| 7 | Dividend Income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including PTI Income) |
| 8 | Dividend Income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income) |
| 9 | Dividend income chargeable at DTAA Rates |
| | | | Details of Income after Set off of current year losses | | | | | |
|---|---|---|---|---|---|---|---|---|
| Schedule CYLA | | | | | | | | |
| CURRENT YEAR LOSS ADJUSTMENT | Sl.No | Head/ Source of Income | | Income of current year (Fill this column only if income is zero or positive) | House property loss of the current year set off | Business Loss (other than speculation or specified business loss) of the current year set off | Other sources loss (other than loss from race horses and amount chargeable to special rate of tax) of the current year set off | Current year’s Income remaining after set off |
| | | | | 1 | 2 | 3 | 4 | 5=1-2-3-4 |
| | i | Loss to be set off | | | | | | |
| | | | | | (3 of Schedule – | (2vi of item Eof | | |
| | | (Fill this row only, if computed | | | | | (6 of Schedule-OS) | |
| | | | | | HP) | Schedule BP) | | |
| | | figure is negative) | | | | | | |
| | ii | House property | | ( 3 of Schedule HP) | | | | |
| | iii | Business (excluding Income from life insurance business u/s 115B speculation income and income from specified business) | | ( A38 of Schedule BP) | | | | |
| | iv | Income from life insurance business u/s 115B | | (3iv of item E of Sch. BP) | | | | |
| | v | Speculation income | | (3ii of item E of Sch. BP) | | | | |
| | vi | Specified business income u/s 35AD | | (3iii of item E of Sch. BP) | | | | |
| | vii | Short-term capital gain taxable @ 20% | | (8ii of item E of Schedule CG) | | | | |
| | viii | Short-term capital gain taxable @ 30% | | ( 8iii of item E of Schedule CG) | | | | |
| | ix | Short-term capital gain taxable at applicable rates | | ( 8iv of item E of Schedule CG) | | | | |
| x | Short-term capital gain taxable at special rates in India as per DTAA | (8v of item E of Schedule CG) |
|---|---|---|
| xi | Long term capital gain taxable @ 12.5% | (8vi of item E of Schedule CG) |
| xii | Long term capital gains taxable at special rates in India as per DTAA | (8vii of item E of schedule CG) |
| xiii | Net income from other sources chargeable at normal applicable rates | (6 of Schedule OS) |
| xiv | Profit from the activity of owning and maintaining race horses | (8e of Schedule OS) |
| xv | Income from other sources taxable at special rates in India as per DTAA | (2e of Schedule OS) |
| xvi | Total loss set off | |
| xvii | Loss remaining after set-off (i – xvi) | |
| Schedule BFLA | | | Details of Income after Set off of Brought Forward Losses of earlier years | | | | | |
|---|---|---|---|---|---|---|---|---|
| BROUGHT FORWARD LOSS ADJUSTMENT | Sl. No. | Head/ Source of Income | | Income after set off, if any, of current year’s losses as per 5 of Schedule CYLA) | Brought forward loss set off | Brought forward depreciation set off | Brought forward allowance under section 35(4) set off | Current year’s income remaining after set off |
| | | | | 1 | 2 | 3 | 4 | 5 |
| | i | House property | | (5ii of Schedule CYLA) | (B/f house property loss) | | | |
| | ii | Business (excluding Income from Insurance Business , speculation income and income from specified business) | | (5iii of Schedule CYLA) | (B/f business loss, other than speculation or specified business loss) (Note: B/F loss set off will be restricted to business income excluding income u/s 44BB, 44BBB & 44BBD) | (Note: B/F depreciation se off will be restricted to business income excluding income u/s 44BB, 44BBB & 44BBD) | t | |
| | iii | Profit and gains from life insurance business u/s 115B | | (5iv of Schedule CYLA) | (B/f business loss, other than speculation or specified business loss) | | | |
| | iv | Speculation Income | | (5v of Schedule CYLA) | (B/f normal business or speculation loss) | | | |
| | v | Specified Business Income | | (5vi of Schedule CYLA) | (B/f normal business or specified business loss) | | | |
| | vi | Short-term capital gain taxable @ 20% | | (5vii of schedule CYLA) | (B/f short-term capital loss) | | | |
| | vii | Short-term capital gain taxable @ 30% | | (5viii of Schedule CYLA) | (B/f short-term capital loss) | | | |
| | viii | Short-term capital gain taxable at applicable rates | | (5ix of Schedule CYLA) | (B/f short-term capital loss) | | | |
| | ix | Short-term capital gain taxable at special rates in India as per DTAA | | (5x of Schedule CYLA) | (B/f short-term capital loss) | | | |
| | x | Long-term capital gain taxable @ 12.5% | | (5xi of schedule CYLA) | (B/f short-term or long-term capital loss) | | | |
| | xi | Long term capital gains taxable at special rates in India as per DTAA | | (5xii of Schedule CYLA) | (B/f short-term or long-term capital loss) | | | |
| | xii | Net income from other sources chargeable at normal applicable rates | | (5xiii of Schedule CYLA) | | | | |
| | xiii | Profit from owning and maintaining race horses | | (5xiv of Schedule CYLA) | (B/f loss from horse races) | | | |
| | xiv | Income from other sources income taxable at special rates in India as per DTAA | | (5xv of Schedule CYLA) | | | | |
| xv | Total of brought forward loss set off (2i+2ii+2iii+2iv+2v+2vi+2vii+2viii+2ix+2x+2xi+2xiii) |
|---|---|
| xvi | Current year’s income remaining after set off of total of 5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi +5xii+5xiii+ 5xiv) |
| Schedule | | | Details of Losses to be carried forward to future years | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| CFL | | | | | | | | | | | | | | |
| CARRY FORWARD OF LOSS | S. No. | Assessme nt Year | | Date of Filing (DD/MM/YYY Y) | House proper ty loss | Loss from business other than loss from insurance business, loss from speculative business and specified | | | Loss from speculati ve business | Loss from specifie d busines s | Loss from life insuran ce business u/s 115B | Short- term capital loss | Long- term Capital loss | Loss from owning and maintaini ng race horses |
| | | | | | | Brought forward business lo ss | Amount as adjusted on account of opting for taxation secti on 115BAA | Brought forward Business l oss available for set off during the year | | | | | | |
| | 1 | 2 | | 3 | 4 | 5a | 5b | 5c=5a-5b | 6 | 7 | 8 | 9 | 10 | 11 |
| | i | 2010-11 | | | | | | | | | | | | |
| | ii | 2011-12 | | | | | | | | | | | | |
| | iii | 2012-13 | | | | | | | | | | | | |
| | iv | 2013-14 | | | | | | | | | | | | |
| | v | 2014-15 | | | | | | | | | | | | |
| | vi | 2015-16 | | | | | | | | | | | | |
| | vii | 2016-17 | | | | | | | | | | | | |
| | viii | 2017-18 | | | | | | | | | | | | |
| | ix | 2018-19 | | | | | | | | | | | | |
| | x | 2019-20 | | | | | | | | | | | | |
| | xi | 2020-21 | | | | | | | | | | | | |
| | xii | 2021-22 | | | | | | | | | | | | |
| | xiii | 2022-23 | | | | | | | | | | | | |
| | xiv | 2023-24 | | | | | | | | | | | | |
| | xv | 2024-25 | | | | | | | | | | | | |
| | xvi | 2025-26 | | | | | | | | | | | | |
| | xvii | Total of earlier year losses b/f | | | | | | | | | | | | |
| | xvii i | Adjustme nt of above losses in Schedule BFLA | | | (2i of Schedul e BFLA) | (2ii of Schedule BFLA) | | | (2iv of Schedule BFLA) | (2v of Schedul e BFLA) | (2iii of Schedul e BFLA) | | | (2xiii of Schedule BFLA) |
| | xix | 2026-27 (Current year losses) | | | (2xvii of Schedul e CYLA) | (3xvii of Schedule CYLA) | | | (B43 of Schedule BP, if – ve) | (C49 of Schedul e BP, if –ve) | 4b of Schedul e BP, (if –ve) | (2ix + 3ix +4ix+5ix +) of item E of Schedule CG) | (6ix+7i x) of item E of Schedul e CG | (8e of Schedule OS, if –ve) |
| | xx | Current year loss distribute d among the unit- holder (Applicab le for Investme nt fund only) | | | | | | | | | | | | |
| | xxi | Current year losses to be carried forward (xix-xx) | | | | | | | | | | | | |
| | xxii | Total loss Carried forward to future years (xvii- xviii+xxi) | | | | | | | | | | | | |
| Schedule UD | | Unabsorbed depreciation and allowance under section 35(4) | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|
| Sl No | Assessment Year | | | | | | | | |
| | | | Depreciation | | | | Allowance under section 35(4) | | |
| | | | Amount of | Amount as | Amount of | Balance | Amount of | Amount of allowance set-off against the current year income | Balance Carried forward to the next year |
| | | | brought | adjusted on | depreciation | carried | brought forward | | |
| | | | forward | account of | set-off against | forward to the | unabsorbed | | |
| | | | unabsorbed | opting for | the current | next year | allowance | | |
| | | | depreciation | taxation section | year income | | | | |
| | | | | 115BAA | | | | | |
| (1) | (2) | | (3) | (3a) | (4) | (5) | (6) | (7) | (8) |
| i | Current Assessment Year | | | | | | | | |
| ii | | | | | | | | | |
| iii | | | | | | | | | |
| iv | Total | | | | (3xvi of BFLA) | | | ( 4xvi of BFLA) | |
| S | chedule ICDS | | Effect of Income Computation Disclosure Standards on profit | | | |
|---|---|---|---|---|---|---|
| Sl. No. | | ICDS | | Increase in Profit (Rs.) | Decrease in profit (Rs.) | Net Effect (Rs.) |
| (1) | | (2) | | (3) | (4) | (5) |
| I | | Accounting Policies | | | | |
| II | | Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) | | | | |
| III | | Construction Contracts | | | | |
| IV | | Revenue Recognition | | | | |
| V | | Tangible Fixed Assets | | | | |
| VI | | Changes in Foreign Exchange Rates | | | | |
| VII | | Government Grants | | | | |
| VIII | | Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) | | | | |
| IX | | Borrowing Costs | | | | |
| X | | Provisions, Contingent Liabilities and Contingent Assets | | | | |
| XI | | Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) | | | | |
| S | chedule 10AA | | | Deduction under section 10AA | | | | |
|---|---|---|---|---|---|---|---|---|
| DEDUCTION U/S 10AA | | Deductions in respect of units located in Special Economic Zone | | | | | | |
| | | Sl | Undertaking | | Assessment year in which unit begins to manufacture/produce/provide services | Sl | Amount of deduction | |
| | | a | Undertaking No.1 | | | a | (item 17 of Annexure A of Form 56F for Undertaking 1) | |
| | | b | Undertaking No.2 | | | b | (item 17 of Annexure A of Form 56F for Undertaking 2) | |
| | | c | Total deduction under section 10AA (a+b) | | | | | c |
| Schedule 80G | | | | Details of donations entitled for deduction under section 80G | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DETAILS OF DONATIONS | A | Donations entitled for 100% deduction without qualifying limit | | | | | | | | | | |
| | | Name and address of donee | | | PAN of Donee | | Amount of donation | | | Eligible | Transaction Reference number for UPI transfer or Cheque number/IMPS/NEFT/RTGS | IFS code of Bank |
| | | | | | | | | | | Amount of | | |
| | | | | | | | | | | donation | | |
| | | i | | | | | Donation in cash | Donation in other mode | Total Donation | | | |
| | | ii | | | | | | | | | | |
| | | iii | | | | | | | | | | |
| | | iv | Total | | | | | | | | | |
| | B | Donations entitled for 50% deduction without qualifying limit | | | | | | | | | | |
| | | Name and address of donee | | | PAN of Donee | | Amount of donation | | | Eligible | Transaction Reference number for UPI transfer or Cheque number/IMPS/NEFT/RTGS | IFS code of Bank |
| | | | | | | | | | | Amount of | | |
| | | | | | | | | | | donation | | |
| | | i | | | | | Donation in cash | Donation in other mode | Total Donation | | | |
| | | ii | | | | | | | | | | |
| | | iii | | | | | | | | | | |
| | | iv | Total | | | | | | | | | |
| | C | Donations entitled for 100% deduction subject to qualifying limit | | | | | | | | | | |
| | | Name and address of donee | | | PAN of Donee | | Amount of donation | | | Eligible | Transaction Reference number for UPI transfer or Cheque number/IMPS/NEFT/RTGS | IFS code of Bank |
| | | | | | | | | | | Amount of | | |
| | | | | | | | | | | donation | | |
| | | i | | | | | Donation in cash | Donation in other mode | Total Donation | | | |
| | | ii | | | | | | | | | | |
| | | iii | | | | | | | | | | |
| | | iv | Total | | | | | | | | | |
| | D | Donations entitled for 50% deduction subject to qualifying limit | | | | | | | | | | |
| | | Name and address of donee | | | PAN of Donee | ARN (Donation Reference Number) | Amount of donation | | | Eligible | Transaction Reference number for UPI transfer or Cheque number/IMPS/NEFT/RTGS | IFS code of Bank |
| | | | | | | | | | | Amount of | | |
| | | | | | | | | | | donation | | |
| | | i | | | | | Donation in cash | Donation in other mode | Total Donation | | | |
| | | ii | | | | | | | | | | |
| | | iii | | | | | | | | | | |
| | | iv | Total | | | | | | | | | |
| | E | Total donations (Aiv + Biv + Civ + Div) | | | | | | | | | | |
| Schedule 80GGA | | | Details of donations for scientific research or rural development | | | | | | |
|---|---|---|---|---|---|---|---|---|---|
| | S. No. | Relevant clause under which deduction is claimed (drop down to be provided) | | Name and address of donee | PAN of Donee | Amount of donation | | | |
| | | | | | | | | | Eligible Amount of |
| | | | | | | | | | donation |
| | | | | | | Donation in cash | Donation in other mode | Total Donation | |
| | i | | | | | | | | |
| | ii | | | | | | | | |
| | | Total donation | | | | | | | |
| Schedule | | Details of contributions made to political parties | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|
| 80GGB | | | | | | | | | | |
| Sl. No. | Date | | Amount of contribution | | | Eligible | Name of | PAN of the | Transaction Reference | IFS code of |
| | | | | | | amount of | the | political party | number for UPI transfer or | Bank |
| | i | | Contribution n cash | Contribution in other mode | Total Contribution | contribution | political | | Cheque | |
| | | | | | | | party | | number/IMPS/NEFT/RTGS | |
| i | | | | | | | | | | |
| | (add rows) | | | | | | | | | |
| | Total contribution | | | | | | | | | |
| | Schedule 80IAC | | Deduction in respect of eligible start-up [to be filled only if answer to A19(q) is ‘Yes’] | | | | |
|---|---|---|---|---|---|---|---|
| Sl. No. | | Date of incorporation of Startup | | Nature of business | Certificate number as obtained from Inter Ministerial Board of Certification | First AY in which deduction was claimed | Amount of deduction claimed for current AY |
| (1) | | (2) | | (3) | (4) | (5) | (6) |
| | Schedule 80LA | | Deduction in respect of offshore banking unit or IFSC | | | | | | |
|---|---|---|---|---|---|---|---|---|---|
| Sub-section in which deduction is claimed | | | | | | | | | |
| Sl. No. | | Type of entity | | Type of income of the unit | Authority granting registration | Date of registration | Registration number | First AY during which deduction is claimed | Amount of deduction claimed for current AY |
| (1) | | (2) | | (3) | (4) | (5) | (6) | (7) | (8) |
| (add row option to be provided) | | | | | | | | | |
| Total | | | | | | | | | |
| Schedule RA | | | Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] | | | | | |
|---|---|---|---|---|---|---|---|---|
| | Name and address of donee | | | PAN of Donee | Amount of donation | | | Eligible Amount of |
| | | | | | | | | donation |
| | | | | | Donation in cash | Donation in other mode | Total Donation | |
| | i | | | | | | | |
| | ii | | | | | | | |
| | iii | Total | | | | | | |
| | Schedule 80-IA | | | Deductions under section 80-IA | | | | |
|---|---|---|---|---|---|---|---|---|
| DEDUCTION U/S 80-IA | | a | Deduction in respect of profits of an enterprise referred to in section 80-IA(4)(i) [Infrastructure facility] | | a1 | Undertaking no. 1 | (item 30 of Form 10CCB of the undertaking) | |
| | | | | | a2 | Undertaking no. 2 | (item 30 of Form 10CCB of the undertaking) | |
| | | b | Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power] | | b1 | Undertaking no. 1 | (item 30 of Form 10CCB of the undertaking) | |
| | | | | | b2 | Undertaking no. 2 | (item 30 of Form 10CCB of the undertaking) | |
| | | c | Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(v) [Revival of power generating plant] | | c1 | Undertaking no. 1 | (item 30 of Form 10CCB of the undertaking) | |
| | | | | | c2 | Undertaking no. 2 | (item 30 of Form 10CCB of the undertaking) | |
| | | d | Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1+ c2) | | | | | d |
| Schedule 80-IB | | | Deductions under section 80-IB | | | | |
|---|---|---|---|---|---|---|---|
| | a | Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] | | a1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | a2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | b | Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] | | b1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | b2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | c | Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] | | c1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | c2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | d | Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] | | d1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | d2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | e | Total deduction under section 80-IB (Total of a1 to d2) | | | | | g |
| Schedule 80-IE | | | | Deductions under section 80-IE | | | |
|---|---|---|---|---|---|---|---|
| | a | Deduction in respect of undertaking located in North-East | | | | | |
| | | aa | Assam | aa1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | aa2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | | ab | Arunachal Pradesh | ab1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | ab2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | | ac | Manipur | ac1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | ac2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | | ad | Mizoram | ad1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | ad2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | | ae | Meghalaya | ae1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | ae2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | | af | Nagaland | af1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | af2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | | ag | Tripura | ag1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | ag2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | | ah | Sikkim | ah1 | Undertaking no. 1 | (30 of Form 10CCB of the undertaking) | |
| | | | | ah2 | Undertaking no. 2 | (30 of Form 10CCB of the undertaking) | |
| | | ai | Total deduction for undertakings located in North-east (total of aa1 to ah2) | | | | ai |
| | b | Total deduction under section 80-IE (ah) | | | | | b |
| | Schedule VI-A | | | | Deductions under Chapter VI-A | | | |
|---|---|---|---|---|---|---|---|---|
| TOTAL DEDUCTIONS | | 1 | Part B- Deduction in respect of certain payments | | | | | |
| | | | a | 80G | | b | 80GGB | |
| | | | c | 80GGA | | d | 80GGC | |
| | | | Total Deduction under Part B (a + b + c +d) | | | | | |
| | | | | | | | | 1 |
| 2 | Part C- Deduction in respect of certain incomes | | | | | | |
|---|---|---|---|---|---|---|---|
| | e | 80-IA | (d of Schedule 80-IA) | f | 80-IAB | | |
| | g | 80-IAC | (7 of Schedule 80-IAC) | h | 80-IB | ( e of Schedule 80-IB) | |
| | i | 80-IBA | | j | 80-IE | (b of Schedule 80-IE) | |
| | k | 80JJA | | l | 80JJAA | [Sl.no. 5I(eiv) +5II of Annexure to Form 10DA] | |
| | m | 80LA(1) | (9 of Schedule 80-LA) | n | 80LA(1A) | ( 9 of Schedule 80-LA) | |
| | o | 80M- Details of distribution of dividend as provided in e-filing utility | | p | 80-PA | | |
| | Total Deduction under Part C (total of e to p) | | | | | | |
| | | | | | | | 2 |
| 3 | Total deductions under Chapter VI-A (1 + 2) | | | | | | 3 |
| Schedule SI | | | | Income chargeable to tax at special rates | | | | |
|---|---|---|---|---|---|---|---|---|
| SPECIAL RATE | Sl No | Section/Description | | | | Special rate | Income | Tax thereon |
| | | | | | | (%) | (i) | (ii) |
| | 1 | 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT paid) | | | | | (part of 5vi of Schedule | |
| | | | | | | 20 | | |
| | | | | | | | BFLA) | |
| | 2 | 115AD (STCG for FIIs on securities where STT not paid) | | | | 30 | (part of 5vii of Schedule | |
| | | | | | | | | |
| | | | | | | | BFLA) | |
| | 3 | 112(1) (LTCG on listed securities/ units) | | | | 12.5 | (part of 5x of Schedule BFLA | |
| | 4 | 112(1)(c)(iii) (LTCG for non-resident on unlisted securities or other than Listed Debentures) | | | | 12.5 | | |
| | | | | | | | (part of 5x of Schedule BFLA) | |
| | 5 | 115AB (LTCG for non-resident on units referred in section 115AB) | | | | | | |
| | | | | | | 12.5 | (part of 5x of Schedule BFLA) | |
| | 6 | 115AC (LTCG for non-resident on bonds/GDR) | | | | 12.5 | (part of 5x of Schedule BFLA) | |
| | 7 | 115AD (LTCG for FII on securities) | | | | 12.5 | (part of 5x of Schedule BFLA) | |
| | 8 | 112 (LTCG on others) | | | | 12.5 | (part of 5x of Schedule BFLA) | |
| | 9 | 112A (LTCG on sale of shares or units on which STT is paid) or section 115AD(1)(b)(iii)-Proviso | | | | | | |
| | | | | | | 12.5 | (part of 5x of Schedule BFLA) | |
| | 10 | STCG chargeable at special rates in India as per DTAA | | | | | (part of 5ix of Schedule | |
| | | | | | | | BFLA) | |
| | 11 | LTCG Chargeable at special rates in India as per DTAA | | | | | (part of 5xi of Schedule | |
| | | | | | | | BFLA) | |
| | 12 | 115B (Profits and gains of life insurance business) | | | | 12.5 | (5iii of Schedule BFLA) | |
| | 13a | 115AC ((Income by way of interest received by non-resident from bonds purchased in foreign currency) | | | | | | |
| | | | | | | 10 | (part of 2cx of Schedule OS) | |
| | 13b | 115AC (Income by way of Dividend received by non-resident on GDR purchased in foreign currency) | | | | | | |
| | | | | | | 10 | (part of 2cxi of Schedule OS) | |
| | 14 | 115BB (Winnings from lotteries, puzzles, races, games etc.) | | | | 30 | (2a of Schedule OS) | |
| | 15 | 115BBJ (Winnings from online games) | | | | 30 | (2ab of Schedule OS) | |
| | 16 | 115BBH- Tax on Income from Virtual Digital asset | | | | | | |
| | | A Income under head business or profession | | | | 30 | (3f of Schedule BP) | |
| | | B Income under head Capital Gain | | | | 30 | (C2 of Schedule CG) | |
| | 17 | 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) | | | | 60 | (2b of Schedule OS) | |
| | 18 | 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a foreign company from Royalty & Fees for Technical Services ) | | | | | | |
| | | | | | | 20 | (part of 2cxix of Schedule OS) | |
| | 19 | 115BBF (Income from patent) | | | | | | |
| | | a | Income under head business or profession | | | 10 | (3d of Schedule BP) | |
| | | | | | | | | |
| | | b | Income under head other sources | | | 10 | (2cxvii of Schedule OS) | |
| | | | | | | | | |
| | 20 | 115BBG (Income from transfer of carbon credits) | | | | | | |
| | | a | Income under head business or profession | | | 10 | (3e of Schedule BP) | |
| | | | | | | | | |
| | | b | Income under head other sources | | | 10 | (2cxviii of Schedule OS) | |
| | | | | | | | | |
| 21 | Income from other sources chargeable at special rates in India as per DTAA | | | (part of 5xiv of Schedule |
|---|---|---|---|---|
| | | | | |
| | | | | BFLA) |
| 22 | Pass Through Income in the nature of Short Term Capital Gain chargeable @ 20% | | | (part of 5vi of Schedule |
| | | | 20 | |
| | | | | BFLA) |
| 23 | Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30% | | 30 | (part of 5vii of Schedule |
| | | | | BFLA) |
| 24 | Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% u/s 112A | | | |
| | | | 12.5 | (part of 5x of Schedule BFLA) |
| 25 | Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% other than section 112A | | 12.5 | |
| | | | | (part of 5x of Schedule BFLA) |
| 26 | Pass through income in the nature of income from other source chargeable at special rates (Drop down to be provided in e-filing utility) | | | |
| | | | | (2d of Schedule OS) |
| 27 | Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) | | 10 | |
| | | | | (2cx of Schedule OS) |
| 28 | Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act | | 50 | |
| | | | | (2cxix of Schedule OS) |
| 29 | Any other income chargeable at special rate (Drop down to be provided in e-filing utility) | | | |
| | | | | (part of 2c of Schedule OS) |
| | Total | | | |
| | Schedule IF | | | Information regarding investment in unincorporated entities | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| ENTTIES IN WHICH INVESTMENT HELD IS | | Number of entities in | | | | | which investment is held | | | | | | |
| | | Sl. No. | Name of the entity | | Type of the entity | PAN of the entity | | Whether the entity is liable for audit? (Yes/No) | Whether section 92E is applicable to entity? (Yes/ No) | Percentage Share in the profit of the entity | Amount of share in the profit | Amount of interest due or received | Capital balance on 31st March in the entity |
| | | | | | | | | | | | i | ii | iii |
| | | 1 | | | | | | | | | | | |
| | | 2 | | | | | | | | | | | |
| | | 3 | | | | | | | | | | | |
| | | 4 | Total | | | | | | | | | | |
| | Schedule EI | | | | | Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) | | |
|---|---|---|---|---|---|---|---|---|
| EXEMPT INCOME | | 1 | Interest income | | | | | 1 |
| | | 2 | i | Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) | | | i | |
| | | | ii | Expenditure incurred on agriculture | | | ii | |
| | | | iii | Unabsorbed agricultural loss of previous eight assessment years | | | iii | |
| | | | iv | Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and 8 (from Sl. No. 39 of Sch. BP) | | | iv | |
| | | | v | Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) | | | | 2 |
| | | | vi | In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill up details separately for each agricultural land) | | | | |
| | | | | a | Name of district along with pin code in which agricultural land is located | | | |
| | | | | b | Measurement of agricultural land in Acre | | | |
| | | c | | Whether the agricultural land is owned or held on lease (drop down to be provided) | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| | | d | | Whether the agricultural land is irrigated or rain-fed (drop down to be provided) | | | | | | | |
| 3 | Other exempt income | | | | (please specify) (3a+3b) | | | | | | 3 |
| | a | | Income u/s 10(15B), 10(23FB), 10(23FBA), 10(23FC), 10(23FCA), 10(23FE), 10(23FF), 10(4D) (Please provide details of Acknowledgement Number and Date of Form Filed if 10(23FF) and 10(4D) is claimed) Add row option and dropdown to be provided in utility | | | | | | 3a | | |
| | b | | Any other Income (Specify nature ) – Add row option to be provided in utility | | | | | | 3b | | |
| 4 | Income claimed as not chargeable to tax as per DTAA (Applicable for non-residents only) | | | | | | | | | | |
| | Sl. No. | | | Amount of income | | Nature of income | Country name & Code | Article of DTAA | Head of Income | Whether TRC obtained (Y/N) | |
| 5 | Pass through income claimed as not chargeable to tax (Schedule PTI) | | | | | | | | | | 5 |
| 6 | Total (1+2+3+4+5) | | | | | | | | | | 6 |
| | Schedule PTI | | | Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| PASS THROUGH INCOME | | S.N o | Invested in section 115U/115UA/115U B | | Name of business trust/ investmen t fund | PAN of the business trust/ investmen t fund | S.N o | Head of income | | Curren t year income | Share of Current year loss distributed by Investmen t fund | Net Income / Loss 9=7-8 | TDS on such amount , if any |
| | | (1) | (2) | | (3) | (4) | (5) | (6) | | (7) | (8) | (9) | (10) |
| | | 1. | (drop down to be provided) | | | | i | House property | | | | | |
| | | | | | | | ii | Capital Gains | | | | | |
| | | | | | | | | A | Short term | | | | |
| | | | | | | | | Ai | Section 111A | | | | |
| | | | | | | | | Ai i | Others | | | | |
| | | | | | | | | B | Long term | | | | |
| | | | | | | | | Bi | Section 112A | | | | |
| | | | | | | | | Bii | Section other than 112A | | | | |
| | | | | | | | iii | Other Sources | | | | | |
| | | | | | | | | A | Dividend | | | | |
| | | | | | | | | B | Others | | | | |
| | | | | | | | iv | Income claimed to be exempt | | | | | |
| | | | | | | | | A | u/s 10(23FBB ) | | | | |
| | | | | | | | | B | u/s ………….. | | | | |
| | | | | | | | | C | u/s ………… | | | | |
| | | 2. | | | | | i | House property | | | | | |
| | | | | | | | ii | Capital Gains | | | | | |
| | | | | | | | | a | Short term | | | | |
| | | | | | | | | ai | Section 111A | | | | |
| | | | | | | | | aii | Others | | | | |
| | | | | | | | | b | Long term | | | | |
| | | | | | | | | bi | Section 112A | | | | |
| | | | | | | | | bii | Other than 112A | | | | |
| | | | | | | | iii | Other Sources | | | | | |
| | | | | | | | | a | Dividend | | | | |
| | | | | | | | | b | Others | | | | |
| | | | | | | | iv | Income claimed to be exempt | | | | | |
| | | | | | | a | u/s 10(23FBB ) | | |
|---|---|---|---|---|---|---|---|---|---|
| | | | | | | b | u/s ………….. | | |
| | | | | | | c | u/s ………… | | |
| | | | | Computation of Minimum Alternate Tax payable under section 115JB | | | | | |
| Schedule MAT | | | | | | | | | |
| Minimum Alternate Tax | 1 | Whether the statement of profit and loss is prepared in accordance with the provisions of Parts II of Schedule III to the Companies Act, 2013 (If yes, write ‘Y’, if no write ‘N’) | | | | | | | |
| | 2 | If 1 is no, whether statement of profit and loss is prepared in accordance with the provisions of the Act governing such company (If yes, write ‘Y’, if no write ‘N’) | | | | | | | |
| | 3 | Whether, for the statement of profit and loss referred to in item 1 above, the same accounting policies, accounting standards and same method and rates for calculating depreciation have been followed as have been adopted for preparing accounts laid before the company at its annual general body meeting? (If yes, write ‘Y’, if no write ‘N’) | | | | | | | |
| | 4 | Profit after tax as shown in the statement of profit and loss (enter item 56 of Part A-P&L) )/ (enter item 56 of Part A- P&L Ind AS) (as applicable) | | | | | | 4 | |
| | 5 | Additions (if debited in statement of profit and loss) | | | | | | | |
| | | a | Income-tax paid or payable or its provision including the amount of deferred tax and the provision thereof | | 5a | | | | |
| | | b | Reserve (except reserve under section 33AC) | | 5b | | | | |
| | | c | Provisions for unascertained liability | | 5c | | | | |
| | | d | Provisions for losses of subsidiary companies | | 5d | | | | |
| | | e | Dividend paid or proposed | | 5e | | | | |
| | | f | Expenditure related to exempt income under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] | | 5f | | | | |
| | | g | Expenditure related to share in income of AOP/ BOI on which no income-tax is payable as per section 86 | | 5g | | | | |
| | | h | Expenditure in case of foreign company referred to in clause (fb) of explanation 1 to section 115JB | | 5h | | | | |
| | | i | Notional loss on transfer of certain capital assets or units referred to in clause (fc) of explanation 1 to section 115JB | | 5i | | | | |
| | | j | Expenditure relatable to income by way of royalty in respect of patent chargeable to tax u/s 115BBF | | 5j | | | | |
| | | k | Depreciation attributable to revaluation of assets | | 5k | | | | |
| | | l | Gain on transfer of units referred to in clause (k) of explanation 1 to section 115JB | | 5l | | | | |
| | | m | Others (including residual unadjusted items and provision for diminution in the value of any asset) | | 5m | | | | |
| | | n | Total additions (5a+5b+5c+5d+5e+5f+5g+5h+5i+5j+5k+5l+5m) | | | | | 5n | |
| | 6 | Deductions | | | | | | | |
| | | a | Amount withdrawn from reserve or provisions if credited to statement of profit and loss | | 6a | | | | |
| | b | Income exempt under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)] | 6b | | |
|---|---|---|---|---|---|
| | c | Amount withdrawn from revaluation reserve and credited to statement of profit and loss to the extent it does not exceed the amount of depreciation attributable to revaluation of asset | 6c | | |
| | d | Share in income of AOP/ BOI on which no income- tax is payable as per section 86 credited to statement of profit and loss | 6d | | |
| | e | Income in case of foreign company referred to in clause (iid) of explanation 1 to section 115JB | 6e | | |
| | f | Notional gain on transfer of certain capital assets or units referred to in clause (iie) of explanation 1 to section 115JB | 6f | | |
| | g | Loss on transfer of units referred to in clause (iif) of explanation 1 to section 115JB | 6g | | |
| | h | Income by way of royalty referred to in clause (iig) of explanation 1 to section 115JB | 6h | | |
| | i | Loss brought forward or unabsorbed depreciation whichever is less or both as may be applicable | 6i | | |
| | j | Profit of sick industrial company till net worth is equal to or exceeds accumulated losses | 6j | | |
| | k | Others (including residual unadjusted items and the amount of deferred tax credited to P&L A/c) | 6k | | |
| | l | Total deductions (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k) | 6l | | |
| 7 | Book profit under section 115JB (4+ 5n – 6l) | | | | 7 |
| 8 | Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards (Ind-AS) specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015. If yes, furnish the details below:- | | | Yes No | |
| | A. Additions to book profit under sub-sections (2A) to (2C) of section 115JB | | | | |
| | a | Amounts credited to other comprehensive income in statement of profit & loss under the head “items that will not be reclassified to profit & loss” | 8a | | |
| | b | Amounts debited to the statement of profit & loss on distribution of non-cash assets to shareholders in a demerger | 8b | | |
| | c | One fifth of the transition amount as referred to in section 115JB (2C) (if applicable) | 8c | | |
| | d | Others (including residual adjustment) | 8d | | |
| | e | Total additions (8a + 8b + 8c + 8d) | 8e | | |
| | B. Deductions from book profit under sub-sections (2A) to (2C) of section 115JB | | | | |
| | f | Amounts debited to other comprehensive income in statement of profit & loss under the head “items that will not be reclassified to profit & loss” | 8f | | |
| | g | Amounts credited to the statement of profit & loss on distribution of non-cash assets to shareholders in a demerger | 8g | | |
| | h | One fifth of the transition amount as referred to in section 115JB (2C) (if applicable) | 8h | | |
| | i | Others (including residual adjustment) | 8i | |
|---|---|---|---|---|
| | j | Total deductions (8f + 8g + 8h + 8i) | 8j | |
| 9 | Deemed total income under section 115JB (7 + 8e – 8j) | | 9 | |
| | a | Deemed total income u/s 115JB from Units located in IFSC, if any | 9a | |
| | b | Deemed total income u/s 115JB from other Units ( 9- 9a) | 9b | |
| 10 | Tax payable under section 115JB [9% of (9a)+ 15% of (9b)] | | | 10 |
| | Schedule MATC | | | | Computation of tax credit under section 115JAA | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| MAT CREDIT | | 1 | Tax under section 115JB in assessment year 2026-27 (1d of Part-B-TTI) | | | | | | | 1 | |
| | | 2 | Tax under other provisions of the Act in assessment year 2026-27 (2f of Part-B-TTI) | | | | | | | 2 | |
| | | 3 | Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] | | | | | | | 3 | |
| | | 4 | Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of MAT Credit Brought Forward ] | | | | | | | | |
| | | | S.No | Assessment Year (A) | | MAT Credit | | | MAT Credit Utilised during the Current Year (C) | | Balance MAT Credit Carried Forward (D)= (B3) – (C) |
| | | | | | | Gross (B1) | Set-off in earlier years (B2) | Balance Brought forward (B3)=(B2)-(B1) | | | |
| | | | i | 2011-12 | | | | | | | |
| | | | ii | 2012-13 | | | | | | | |
| | | | iii | 2013-14 | | | | | | | |
| | | | iv | 2014-15 | | | | | | | |
| | | | v | 2015-16 | | | | | | | |
| | | | vi | 2016-17 | | | | | | | |
| | | | vii | 2017-18 | | | | | | | |
| | | | viii | 2018-19 | | | | | | | |
| | | | ix | 2019-20 | | | | | | | |
| | | | x | 2020-21 | | | | | | | |
| | | | xi | 2021-22 | | | | | | | |
| | | | xii | 2022-23 | | | | | | | |
| | | | xiii | 2023-24 | | | | | | | |
| | | | xiv | 2024-25 | | | | | | | |
| | | | xv | 2025-26 | | | | | | | |
| | | | xvi | 2026-27[(Sl no 1-Sl no 2 of)-(Sl No 6c - 2f of Schedule Part B-TTI, only if positive)] | | | | | | | |
| | | | xvii | Total | | | | | | | |
| | | 5 | Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xviii] | | | | | | | 5 | |
| | | 6 | Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xviii] | | | | | | | 6 | |
| Schedule- TPSA | | | | Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|
| TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) | 1 | Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) | | | | | | | | |
| | 2 | a | Additional Income tax payable @ 18% on above | | | | | | | |
| | | b | Surcharge @ 12% on “a” | | | | | | | |
| | | c | Health & Education cess on (a+b) | | | | | | | |
| | | d | Total Additional tax payable (a+b+c) | | | | | | | |
| | 3 | Taxes paid | | | | | | | | |
| | 4 | Net tax payable (2d-3) | | | | | | | | |
| | 5 | Date(s) of deposit of tax on secondary adjustment s as per section 92CE(2A) | | | Date 1 | Date 2 | Date 3 | Date 4 | Date 5 | Date 6 |
| | | | | | (DD/MM/YYY Y) | (DD/MM/YYY Y) | (DD/MM/YYY Y) | (DD/MM/YYY Y) | (DD/MM/YYY Y) | (DD/MM/YYY Y) |
| | 6 | Name of Bank and Branch | | | | | | | | |
| | 7 | BSR Code | | | | | | | | |
| | 8 | Serial number of challan | | | | | | | | |
| | 9 | Amount deposited | | | | | | | | |
| Schedule 115TD | | | | Accreted income under section 115TD | | |
|---|---|---|---|---|---|---|
| | 1 | Aggregate Fair Market Value (FMV) of total assets of specified person | | | | 1 |
| | 2 | Less: Total liability of specified person | | | | 2 |
| | 3 | Net value of assets (1 – 2) | | | | 3 |
| | 4 | (i) | FMV of assets directly acquired out of income referred to in section 10(1) | | | |
| | | | | | 4i | |
| | | (ii) | FMV of assets acquired during the period from the date of creation or establishment to the effective date of registration/provisional registration u/s 12AB, if benefit u/s 11 and 12 not claimed during the said | | | |
| | | | | | 4ii | |
| | | (iii) | FMV of assets transferred in accordance with third proviso to section 115TD(2) | | 4iii | |
| | | (iv) | Total (4i + 4ii + 4iii) | | | 4iv |
| | 5 | Liability in respect of assets at 4 above | | | | 5 |
| | 6 | Accreted income as per section 115TD [3 – (4iv – 5)] | | | | 6 |
| | 7 | Additional income-tax payable u/s 115TD at maximum marginal rate | | | | 7 |
| | 8 | Interest payable u/s 115TE | | | | 8 |
| | 9 | Specified date u/s 115TD | | | | 9 |
| | 10 | Additional income-tax and interest payable | | | | 10 |
| | 11 | Tax and interest paid | | | | 11 |
| | 12 | Net payable (10 - 11) (Enter 0 if negative) | | | | 12 |
| 13 | Date(s) of deposit of tax on accreted income | Date 1 | Date 2 | Date 3 |
|---|---|---|---|---|
| | | DD/MM/YYYY | DD/MM/YYYY | DD/MM/YYYY |
| 14 | Name of Bank and Branch | | | |
| 15 | BSR Code | | | |
| 16 | Serial number of challan | | | |
| 17 | Amount deposited | | | |
| | Schedule FSI | | | | Details of Income from outside India and tax relief (available only in case of resident) | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|
| INCOME FROM OUTSIDE INDIA AND TAX RELIEF | | Sl. | Country Code (dropdown to be provided in the e- filing utility) | Taxpayer Identification Number | Sl. | Head of income | Income from outside India (included in PART B-TI) | Tax paid outside India | Tax payable on such income under normal provisions in India | Tax relief available in India (e)= (c) or (d) whichever is lower | Relevant article of DTAA if relief claimed u/s 90 or 90A |
| | | | | | | (a) | (b) | (c) | (d) | (e) | (f) |
| | | 1 | | | i | House Property | | | | | |
| | | | | | ii | Business or Profession | | | | | |
| | | | | | iii | Capital Gains | | | | | |
| | | | | | iv | Other sources | | | | | |
| | | | | | Total | | | | | | |
| | | 2 | | | i | House Property | | | | | |
| | | | | | ii | Business or Profession | | | | | |
| | | | | | iii | Capital Gains | | | | | |
| | | | | | iv | Other sources | | | | | |
| | | | | | Total | | | | | | |
| | Schedule TR | | | | Summary of tax relief claimed for taxes paid outside India (available only in case of resident) | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| TAX RELIEF FOR TAX PAID OUTSIDE INDIA | | 1 | Details of Tax relief claimed | | | | | | | | | |
| | | | Country Code | | | Taxpayer Identification Number | Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) | | | Total tax relief available (total of (e) of Schedule FSI in respect of each country) | | Section under which relief claimed (specify 90, 90A or 91) |
| | | | (a) | | | (b) | (c) | | | (d) | | (e) |
| | | | Total | | | | | | | | | |
| | | 2 | Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) | | | | | | | | 2 | |
| | | 3 | Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) | | | | | | | | 3 | |
| | | 4 | Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below | | | | | | | | 4 | |
| | | | | | | | | | | | | Yes/No |
| | | | a | Amount of tax refunded | | | | b | Assessment year in which tax relief allowed in India | | | |
| Schedule FA | | | | | | Details of Foreign Assets and Income from any source outside India | | | | | | | | | | | | | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DETAILS OF FOREIGN ASSETS | A 1 | Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl N o | Country name | | | Country code | | | Name of financial institutio n | | Address of financial institutio n | ZIP code | | | Account number | | | Status | | | | Account opening date | | | | Peak balance during the period | | | | Closing balance | | | Gross interest paid/credite d to the account during the period |
| | (1 ) | (2) | | | (3) | | | (4) | | (5) | (6) | | | (7) | | | (8) | | | | (9) | | | | (10) | | | | (11) | | | (12) |
| | (i) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | (ii ) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | A 2 | Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl N o | Country name | | | Country code | | | Name of financial institutio n | | Address of financial institutio n | ZIP code | | Accoun t numbe r | | | Status | | | | Account opening date | Peak balance during the period | | | Closing balance | | | | Gross amount paid/credited to the account during the period (drop down to be provided specifying nature of amount viz. interest/dividend/proceeds from sale or redemption of financial assets/ other income) | | | | |
| | (1 ) | (2) | | | (3) | | | (4) | | (5) | (6) | | (7) | | | (8) | | | | (9) | (10) | | | (11) | | | | (12) | | | | |
| | (i) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | (ii ) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | A 3 | Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year ending as on 31st December, 2025 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl N o | Country name | | | Country code | | | Name of entity | | Address of entity | ZIP code | | Nature of entity | | | Date of acquirin g the interest | | | | Initial value of the investmen t | Peak value of investmen t during the period | | | Closing value | | | Total gross amount paid/credite d with respect to the holding during the period | | | | Total gross proceeds from sale or redemption of investment during the period | |
| | (1 ) | (2) | | | (3) | | | (4) | | (5) | (6) | | (7) | | | (8) | | | | (9) | (10) | | | (11) | | | (12) | | | | (13) | |
| | (i) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | (ii ) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | A 4 | Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl N o | Country name | | | Country code | | | Name of financial institution in which insurance contract held | | | Address of financial institution | | | | ZIP code | | | | Date of contract | | | The cash value or surrender value of the contract | | | | | | | Total gross amount paid/credited with respect to the contract during the period | | | |
| | (1 ) | (2) | | | (3) | | | (4) | | | (5) | | | | (6) | | | | (7) | | | (8) | | | | | | | (9) | | | |
| | (i) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | (ii ) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | B | Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl No | Countr y Name and code | Zip Code | Nature of entity | | | Name and Address of the Entity | | Nature of Interest- Direct/ Beneficial owner/ Beneficiary | | | Date since held | | Total Investmen t (at cost) (in rupees) | | | | Income accrued from such Interest | | | Nature of Income | | Income taxable and offered in this return | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | | | Amoun t | | | Schedule where offered | | | | Item number of schedule | | |
| | (1) | 2a | 2b | (3) | | | (4) | | (5) | | | (6) | | (7) | | | | (8) | | | (9) | | (10) | | | (11) | | | | (12) | | |
| | (i) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (ii ) | | | | | | | | | | | | | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| C | Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl No | Country Name and code | | Zip Cod e | | Address of the Property | | | Ownership - Direct/ Beneficial owner/ Beneficiar y | | | Date of acquisitio n | | | Total Investment (at cost) (in rupees) | | Income derived from the property | | Nature of Income | | Income taxable and offered in this return | | | | | | |
| | | | | | | | | | | | | | | | | | | | | Amount | | | Schedule where offered | | Item number of schedule | |
| (1) | 2a | | 2b | | (3) | | | (4) | | | (5) | | | (6) | | (7) | | (8) | | (9) | | | (10) | | (11) | |
| (i) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (ii) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| D | Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl No | Country Name and code | | Zip Cod e | | Nature of Asset | | | Ownership - Direct/ Beneficial owner/ Beneficiar y | | | Date of acquisitio n | | | Total Investment (at cost) (in rupees) | | Income derived from the asset | | Nature of Income | | Income taxable and offered in this return | | | | | | |
| | | | | | | | | | | | | | | | | | | | | Amount | | | Schedule where offered | | Item number of schedule | |
| (1) | (2a) | | (2b) | | (3) | | | (4) | | | (5) | | | (6) | | (7) | | (8) | | (9) | | | (10) | | (11) | |
| (i) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (ii) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| E | Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2025 and which has not been included in A to D above. | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl No | Name of the Institution in which the account is held | | | | Address of the Institutio n | | Zip Cod e | | Name of the account holder | | | Accoun t Numbe r | | Peak Balance/ Investment during the year (in rupees) | | Whether income accrued is taxable in your hands? | | | If (7) is yes, Income accrued in the account | | | If (7) is yes, Income offered in this return | | | | |
| | | | | | | | | | | | | | | | | | | | | | | Amoun t | | Schedule where offered | | Item number of schedule |
| (1 ) | (2) | | | | (3a) | | (3b) | | (4) | | | (5) | | (6) | | (7) | | | (8) | | | (9) | | (10) | | (11) |
| (i) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (ii ) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| F | Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl N o | Countr y Name and code | Zip Cod e | | Name and address of the trust | | Name and address of trustees | | | | Name and address of Settlor | | | Name and address of Beneficiarie s | | Date since position held | Whether income derived is taxable in your hands? | | | If (8) is yes, Income derived from the trust | | | If (8) is yes, Income offered in this return | | | | |
| | | | | | | | | | | | | | | | | | | | | | | Amoun t | | Schedule where offered | | Item number of schedule |
| (1 ) | (2a) | (2b) | | (3) | | (4) | | | | (5) | | | (6) | | (7) | (8) | | | (9) | | | (10) | | (11) | | (12) |
| (i) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| (ii ) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| G | Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession | | | | | | | | | | | | | | | | | | | | | | | | | |
| Sl N o | Country Name and code | | Zip Code | | Name and address of the person from whom derived | | | | | | | Income derived | | | Nature of income | | Whether taxable in your hands? | | | | If (6) is yes, Income offered in this return | | | | | |
| | | | | | | | | | | | | | | | | | | | | | Amount | | | Schedule where offered | | Item number of schedule |
| (1 ) | (2a) | | (2b) | | (3) | | | | | | | (4) | | | (5) | | (6) | | | | (7) | | | (8) | | (9) |
| (i) | | | | | | | | | | | | | | | | | | | | | | | | | | |
| SCHEDULE SH-1 | SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up) |
|---|---|
| If you are an unlisted company, please furnish the following details;- | |
| Details of shareholding at the end of the previous year | |
| SCHEDULE SH- | 1 |
|---|---|
| Name of the shareholder | | Residential status in India | | | Type of share | | | | PAN /Aadhaar No. | | | Date of allotmen t | | | Number of shares held | | Face value per share | | | Issue Price per share | | | Amount received | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Details of equity share application money pending allotment at the end of the previous year | | | | | | | | | | | | | | | | | | | | | | | | |
| Name of the applicant | | Residenti al status in India | | Type of share | | | PAN/Aadha ar No. | | | Date of applicatio n | | | Number of shares applied for | | | Applicatio n money received | | Face value per share | | | | Proposed issue price | | |
| Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year | | | | | | | | | | | | | | | | | | | | | | | | |
| Name of the sharehold er | Residenti al status in India | | Type of share | | | PAN/Aadha ar No. | | Number of shares held | | | Face value per share | | | Issu e Pric e per shar e | | Amou nt receive d | Date of allotme nt | | Date on which cease to be sharehold er | | Mode of cessatio n | | | In case of transfer/sa le, PAN of the new shareholde r |
| | SCHEDUL | | | SHAREHOLDING OF START-UPS | | | | | | | | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | E SH-2 | | | | | | | | | | | | | | | | | | | | | | | | |
| If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following details of shareholding;- | | | | | | | | | | | | | | | | | | | | | | | | | |
| Details of shareholding as at the end of the previous year | | | | | | | | | | | | | | | | | | | | | | | | | |
| Name of the shareholder | | | | | Category of shareholder (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) | | | | | Type of share | | PAN/Aadha ar No. | Date of allotment | | | | Numbe r of shares held | | Face value per share | | Issue Price per share | | Paid up value per share | Share premium | |
| Details of share application money pending allotment as at the end of the previous year | | | | | | | | | | | | | | | | | | | | | | | | | |
| Name of the applicant | | | Category of applicant (drop down to be provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) | | | | | | | Type of shar e | PAN/Aadhaar No. | | Date of applicatio n | | | | Number of shares applied for | | Face value per share | | Propose d issue price per share | | Share applicati on money | Share applicatio n premium | |
| | Details of shareholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous | | | | | | | | | | | | | | | | | | | | | | | | |
| | year | | | | | | | | | | | | | | | | | | | | | | | | |
| Name of the shareholder | Name of the | | | | Category | Typ | PAN/Aadha ar no. | PAN/Aadha | Date of allotmen t | | | Number of | Face value per share | Face | Issue Price per share | Issue | | Paid up value per share | | Date on which ceased to be sharehold er | | Mode of cessation | | In case of transfer, PAN of the new sharehold er | In case of |
| | shareholder | | | | of | e of | | ar no. | | | | shares held | | value | | Price | | | | | | | | | transfer, |
| | | | | | sharehold | shar | | | | | | | | per | | per | | | | | | | | | PAN of |
| | | | | | er | e | | | | | | | | share | | share | | | | | | | | | the new |
| | | | | | (drop | | | | | | | | | | | | | | | | | | | | sharehold |
| | | | | | down to be | | | | | | | | | | | | | | | | | | | | er |
| | | | | | provided- | | | | | | | | | | | | | | | | | | | | |
| | | | | | non- | | | | | | | | | | | | | | | | | | | | |
| | | | | | resident | | | | | | | | | | | | | | | | | | | | |
| | | | | | venture | | | | | | | | | | | | | | | | | | | | |
| | | | | | capital | | | | | | | | | | | | | | | | | | | | |
| | | | | | company | | | | | | | | | | | | | | | | | | | | |
| | | | | | venture | | | | | | | | | | | | | | | | | | | | |
| | | | | | capital | | | | | | | | | | | | | | | | | | | | |
| | | | | | fund | | | | | | | | | | | | | | | | | | | | |
| | | | | | specified | | | | | | | | | | | | | | | | | | | | |
| | | | | | company | | | | | | | | | | | | | | | | | | | | |
| | | | | | any other | | | | | | | | | | | | | | | | | | | | |
| | | | | | person) | | | | | | | | | | | | | | | | | | | | |
| | NOT | For definition of expressions– “venture capital company”, “venture capital fund” and “specified company”, please refer DPIIT notification dated 19.02.2019. | | | | | | | | | | | | | | | | | | | | | | | |
| | E | | | | | | | | | | | | | | | | | | | | | | | | |
| Schedule | | | Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for which Schedule AL-2 is to be filled up) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| AL-1 | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| DETAILS OF ASSETS AND LIABILITIES | A | Details of building or land appurtenant there to, or both, being a residential house | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl. No . | Address | | | | | | | | Pin code | | | | | | | | Date of acquisition | | | | | | | Cost of acquisition Rs. | | | | | | | | | | | | Purpose for which used (dropdown to be provided) | | | | | |
| | (1) | (2) | | | | | | | | (3) | | | | | | | | (4) | | | | | | | (5) | | | | | | | | | | | | (6) | | | | | |
| | (i) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | (ii) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | B | Details of land or building or both not being in the nature of residential house | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl. No . | Address | | | | | | | | Pin code | | | | | | | | Date of acquisition | | | | | | | Cost of acquisition Rs. | | | | | | | | | | | | Purpose for which used (dropdown to be provided) | | | | | |
| | (1) | (2) | | | | | | | | (3) | | | | | | | | (4) | | | | | | | (5) | | | | | | | | | | | | (6) | | | | | |
| | (i) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | C | Details of listed equity shares | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Opening balance | | | | | | | | | | | Shares acquired during the year | | | | | | | | | | | | Shares transferred during the year | | | | | | | | | | | Closing balance | | | | | | |
| | | No. of shares | | Type of share s | | | Cost of acquisition | | | | | | No. of shares | | | | Type of shares | | | | | Cost of acquisitio n | | | No. of shares | | | | Type of share s | | Sale consideratio n | | | | | No. of shares | | | Type of shares | | Cost of acquisition | |
| | | 1 | | 2 | | | 3 | | | | | | 4 | | | | 5 | | | | | 6 | | | 7 | | | | 8 | | 9 | | | | | 10 | | | 11 | | 12 | |
| | D | Details of unlisted equity shares | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of company | | | PAN | | | | Opening balance | | | | | | | Shares acquired during the year | | | | | | | | | | | | | | | | | | Shares transferred during the year | | | | | | Closing balance | | |
| | | | | | | | | | No. of shares | | | Cost of acquisition | | | | No. of shares | | | | Date of subscriptio n / purchase | | | | Face value per share | | | Issue price per share (in case of fresh issue) | | | Purchase price per share (in case of purchase from existing shareholde r) | | | No. of shares | | | | | Sale considerati on | | No. of shares | | Cost of acquisiti on |
| | E | Details of other securities | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Type of securiti es | | Whethe r listed or unlisted | | | | Opening balance | | | | | | | Securities acquired during the year | | | | | | | | | | | | | | | | | | Securities transferred during the year | | | | | | | Closing balance | | |
| | | | | | | | | No. of securitie s | | | | Cost of acquisitio n | | | No. of securitie s | | | | Date of subscriptio n/ purchase | | | | Face value per share | | Issue price of securit y (in case of fresh issue) | | | | Purchase price per security (in case of purchase from existing holder) | | | | No. of securitie s | | | | | Sale consideratio n | | No. of securiti es | | Cost of acquisiti on |
| | F | Details of capital contribution to other entity | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of entity | | | PAN | | | | | | Opening balance | | | | | Amount contributed during the year | | | | | | Amount withdrawn during the year | | | | | | Amount of profit/loss/ dividend/ interest debited or credited during the year | | | | Closing balance | | | | | | | | | | |
| | G | Details of Loans & Advances to any other concern (If money lending is not assessee’s substantial business ) | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of the person | | | | PAN | | | | | | | | Opening Balance | | | | | | | Amount received | | | | | Amount paid | | | | Interest credited, if any | | | | | Closing balance | | | | | Rate of interest (%) | | |
| H | Details of motor vehicle, aircraft, yacht or other mode of transport | | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | Particulars of asset | Registration number of vehicle | | | | Cost of acquisition | | | Date of acquisition | | | Purpose for which used (dropdown to be provided) | | | | |
| I | Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion | | | | | | | | | | | | | | | |
| | Particulars of asset | | | Quantity | | | Cost of acquisition | | | Date of acquisition | | | | Purpose of use (dropdown to be provided) | | |
| J | Details of liabilities | | | | | | | | | | | | | | | |
| | Details of loans, deposits and advances taken from a person other than financial institution | | | | | | | | | | | | | | | |
| | Name of the person | | PAN | | Opening Balance | | | Amount received | | | Amount paid | | Interest credited, if any | | Closing balance | Rate of interest (%) |
| Schedule AL- | | | Assets and liabilities as at the end of the year (applicable for start-ups only) | | | | | | | | | | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2 | | | | | | | | | | | | | | | | | | | | | | | | | |
| | | If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following information for the period from the date of incorporation upto end of the year;- | | | | | | | | | | | | | | | | | | | | | | | |
| DETAILS OF ASSETS AND LIABILITIES | A | Details of building or land appurtenant there to, or both, being a residential house acquired since incorporation | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl. No. | Address | | | | Pin code | | | Date of acquisition | | | | Cost of acquisition Rs. | | | | | Purpose for which used (dropdown to be provided) | | | | Whether transferred on or before the end of the previous year, if Yes date of transfer | | | |
| | (1) | (2) | | | | (3) | | | (4) | | | | (5) | | | | | (6) | | | | (7) | | | |
| | (i) | | | | | | | | | | | | | | | | | | | | | | | | |
| | (ii) | | | | | | | | | | | | | | | | | | | | | | | | |
| | B | Details of land or building or both not being a residential house acquired since incorporation | | | | | | | | | | | | | | | | | | | | | | | |
| | Sl. No. | Address | | | | Pin code | | | Date of acquisition | | | | Cost of acquisition Rs. | | | | | Purpose for which used (dropdown to be provided) | | | | Whether transferred on or before the end of the previous year, if Yes date of transfer | | | |
| | (1) | (2) | | | | (3) | | | (4) | | | | (5) | | | | | (6) | | | | (7) | | | |
| | (i) | | | | | | | | | | | | | | | | | | | | | | | | |
| | C | Details of Loans & Advances made since incorporation (If lending of money is not assessee’s substantial business) | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of person | | PAN | | | Date on which loans and advances has been made | | | | Amount of loans and advances | | | | Amount | | | Whether loans and advances has been repaid, if Yes date of such repayment | | Closing balance as at the end of the previous year, if any | | | | | Rate of interest, if any |
| | D | Details of capital contribution made to any other entity since incorporation | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of entity | | | PAN | | | Date on which capital contribution has been made | | | | | | Amount of contribution | | | Amount withdrawn, if any | | Amount of profit/loss/ dividend/ interest debited or credited | | | | Closing balance as at the end of the previous year, if any | | |
| | E | Details of acquisition of shares and securities | | | | | | | | | | | | | | | | | | | | | | | |
| | | Name of company/entity | | | | | PAN | | | Type of shares/securities | | Number of shares/securities acquired | | | | Cost of acquisition | | | Date of acquisition | | Whether transferred, if Yes date of transfer | | | Closing balance as at the end of the previous year, if any | |
| F | Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh rupees acquired since incorporation | | | | | | | | | | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | Particulars of asset | | Registration number of vehicle | | Cost of acquisition | | Date of acquisition | | Purpose for which used (dropdown to be provided) | | | Whether transferred, if Yes date of transfer | | |
| G | Details of Jewellery acquired since incorporation | | | | | | | | | | | | | |
| | Particulars of asset | | Quantity | | Cost of acquisition | | Date of acquisition | | Purpose for which used (dropdown to be provided) | | Whether transferred, if Yes date of transfer | | | Closing balance as at the end of the previous year, if any |
| H | Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired since incorporation | | | | | | | | | | | | | |
| | Particulars of asset | | Quantity | | Cost of acquisition | | Date of acquisition | | Purpose for which used (dropdown to be provided) | | Whether transferred, if Yes date of transfer | | | Closing balance as at the end of the previous year, if any |
| I | Details of liabilities | | | | | | | | | | | | | |
| | Details of loans, deposits and advances taken from a person other than financial institution | | | | | | | | | | | | | |
| | Name of the person | PAN | | Opening Balance | | Amount received | Amount paid | Interest debited, if any | | Closing balance | | | Rate of interest (%) | |
| Schedule | | INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST | |
|---|---|---|---|
| GST | | | |
| DETAILS OF GST | Sl. No. | GSTIN No(s). | Annual value of outward supplies as per the GST return(s) filed |
| | (1) | (2) | (3) |
| NOTE ► | | Please furnish the information above for each GSTIN No. separately | |
| Schedule | | | Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u/s 44AB) | |
|---|---|---|---|---|
| FD | | | | |
| Foreign Currency Transaction | S. No. | | | Amount (in Rs.) |
| | i | Payments made during the year on capital account | | |
| | ii | Payments made during the year on revenue account | | |
| | iii | Receipts during the year on capital account | | |
| | iv | Receipts during the year on revenue account | | |
Part B
| Part B – TI | | | | Computation of total income | | |
|---|---|---|---|---|---|---|
| TOTAL INCOME | 1 | Income from house property ( 3 of Schedule-HP) (enter nil if loss) | | | | 1 |
| | 2 | Profits and gains from business or profession | | | | |
| | | i | Profits and gains from business other than speculative business and specified business (A 38 of Schedule BP) (enter nil if loss) | | 2i | |
| | | ia | Income of Foreign company from eligible business of selling raw diamonds (refer rule 10TIA) (3iva of Table E of Schedule BP) | | 2ia | |
| | ii | Profits and gains from speculative business (3(ii) of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL) | | | 2ii | |
|---|---|---|---|---|---|---|
| | iii | Profits and gains from specified business ( 3(iii) of Table E Schedule BP)(enter nil if loss and take the figure to schedule CFL) | | | 2iii | |
| | iv | Income chargeable to tax at special rates (3d, 3e, 3f & 3b of Table E of Schedule BP) | | | 2iv | |
| | v | Total (2i + 2ia + 2ii + 2iii + 2iv ) | | | | 2v |
| 3 | Capital gains | | | | | |
| | a | Short term | | | | |
| | | i | Short-term chargeable @ 20% ( 8ii of item E of schedule CG) | | ai | |
| | | ii | Short-term chargeable @ 30% 8iii of item E of schedule CG) | | aii | |
| | | iii | Short-term chargeable at applicable rate ( 8iv of item E of schedule CG) | | aiii | |
| | | iv | Short-term chargeable at special rates in India as per DTAA ( 8v of item E of Schedule CG) | | aiv | |
| | | v | Total Short-term (ai + + aii + aiii + aiv) (enter nil if loss) | | 3av | |
| | b | Long-term | | | | |
| | | i | Long-term chargeable @ 12.5% (8vi of item E of Schedule CG) | | bi | |
| | | ii | Long-term chargeable at special rates in India as per DTAA (8vii of item E of schedule CG) | | bii | |
| | | iii | Total Long-term (bi + bii) (enter nil if loss) | | biii | |
| | c | Sum of Short-term/Long-term capital gains (3av + 3biii) (enter nil if loss) | | | | 3c |
| | d | Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) | | | | 3d |
| | e | Total capital gains (3c + 3d) | | | | 3e |
| 4 | Income from other sources | | | | | |
| | a | Net income from other sources chargeable to tax at normal applicable rates (6 of Schedule OS) (enter nil if loss) | | 4a | | |
| | b | Income chargeable to tax at special rate (2 of Schedule OS) | | 4b | | |
| | c | Income from the activity of owning and maintaining race horses ( 8e of Schedule OS) (enter nil if loss) | | 4c | | |
| | d | Total (4a + 4b + 4c) | | | | 4d |
| 5 | Total of head wise income (1 + 2v + 3e + 4d) | | | | | 5 |
| 6 | Losses of current year to be set off against 5 (total of 2xvi, 3xvi and 4xvi of Schedule CYLA) | | | | | 6 |
| 7 | Balance after set off current year losses (5 – 6) (Also total of (ii, iii, v to xv of column 5of Schedule CYLA+4b+2iv) | | | | | 7 |
| 8 | Brought forward losses to be set off against 7 (total of 2xv, 3xv and 4xv of Schedule BFLA) | | | | | 8 |
| 9 | Gross Total income (7 – 8) (Also total of (i, ii, iv to xiv of column 5 of schedule BFLA+4b+2iv) | | | | | 9 |
| 10 | Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 | | | | | 10 |
| 11 | Deductions under Chapter VI-A | | | | | |
| | a | Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto total of (i, ii, iv, v, viii, xii, xiii) of column 5 of Schedule BFLA] | | | | 11a |
| | b | Part-C of Chapter VI-A [2 of Schedule VI-A] | | | | 11b |
| | c | Total (11a + 11b) [limited upto (9-10)] | | | | 11c |
| 12 | Deduction u/s 10AA (Total Sch. 10AA) | | | | | 12 |
| 13 | Total income (9 - 11c - 12) | | | | | 13 |
| 14 | Income chargeable to tax at special rates (total of (i) of Schedule SI) | | | | | 14 |
| 15 | Income chargeable to tax at normal rates (13 - 14) | | | | | 15 |
| 16 | Net agricultural income( 2v of Schedule EI) | | | | | 16 |
| 17 | Losses of current year to be carried forward (total of xxi of Schedule CFL) | | | | | 17 |
| 18 | Deemed total income under section 115JB (9 of Schedule MAT) | | | | | 18 |
| Part B – TTI | | | Computation of tax liability on total income | | | | |
|---|---|---|---|---|---|---|---|
| COMPUTATION OF TAX LIABILITY | 1 | a | Tax Payable on deemed total Income under section 115JB (10 of Schedule MAT) | | | | 1a |
| | | b | Surcharge on (a) above (if applicable) | | | | 1b |
| | | c | Health and Education Cess @ 4%on (1a+1b) above | | | | 1c |
| | | d | Total Tax Payable u/s 115JB (1a+1b+1c) | | | | 1d |
| | 2 | Tax payable on total income | | | | | |
| | | a | Tax at normal rates on 15 of Part B-TI | | | 2a | |
| | | b | Tax at special rates (total of col. (ii) of Schedule-SI) | | | 2b | |
| | | c | Tax Payable on Total Income (2a + 2b) | | | | 2c |
| | | d | Surcharge | | | | |
| | | | i | 25% of 16(ii) of Schedule SI | | 2di 2g(ii) | |
| | | | ii | On [(2c) – (16(ii) of Schedule SI)] | | 2dii | |
| | | | iii | Total (i + ii) | | | 2diii |
| | | e | Health and Education Cess @ 4% on (2c+2diii) | | | | 2e |
| | | f | Gross tax liability (2c+2diii+2e) | | | | 2f |
| | 3 | Gross tax payable (higher of 1d and 2f) | | | | | 3 |
| | 4 | Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d) ( 5 of Schedule MATC) | | | | | 4 |
| | 5 | Tax payable after credit under section 115JAA [ (3 - 4)] | | | | | 5 |
| | 6 | Tax relief | | | | | |
| | | a | Section 90/90A(2 of Schedule TR) | | 6a | | |
| | | b | Section 91(3 of Schedule TR) | | 6b | | |
| | | c | Total (6a + 6b) | | | | 6c |
| | 7 | Net tax liability (5 – 6c) (enter zero if negative) | | | | | 7 |
| | 8 | Interest and fee payable | | | | | |
| | | a | Interest for default in furnishing the return (section 234A) | | 8a | | |
| | | b | Interest for default in payment of advance tax (section 234B) | | 8b | | |
| | | c | Interest for deferment of advance tax (section 234C) | | 8c | | |
| | | d | Fee for default in furnishing return of income (section 234F) | | 8d | | |
| | | da | Fee for furnishing revised return of income (section 234-I) | | 8da | | |
| | | e | Total Interest and Fee Payable (8a+8b+8c+8d+8da) | | | | 8e |
| | 9 | Aggregate liability (7 + 8e) | | | | | 9 |
| TAXES PAID | 10 | Taxes Paid | | | | | |
| | | a | Advance Tax (from column 5 of 18A) | | 10a | | |
| | | b | TDS (total of column 9 of 18B ) | | 10b | | |
| | | c | TCS (total of column 7 of 18C) | | 10c | | |
| | | d | Self-Assessment Tax (from column 5 of 18A) | | 10d | | |
| | | e | Total Taxes Paid (10a+10b+10c + 10d) | | | | 10e |
| | 11 | Amount payable (9 - 10e) (Enter if 9 is greater than 10e, else enter 0) | | | | | 11 |
| | 12 | Refund (If 10e is greater than 9) | | | | | | | | | | | | | | | | | | 12 | | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| | 13 | Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD) | | | | | | | | | | | | | | | | | | 13 | | | | |
| | 14 | Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12) | | | | | | | | | | | | | | | | | | 14 | | | | |
| | 15 | Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly credited into the bank account) | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | 15 | | | | |
| BANK ACCOUNT | 16 | Do you have a bank account in India | | | | | | | | | | | | | | | | | | | | | | |
| | (a) | Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) | | | | | | | | | | | | | | | | | | | | | | |
| | | Sl. | | IFS Code of the Bank in case of | | | | | | Name of the Bank | | | | | Account | | | | Type of | | Select Account for refund | | | |
| | | | | Bank Accounts held in India | | | | | | | | | | | Number | | | | account | | credit (tick atleast one | | | |
| | | | | | | | | | | | | | | | | | | | (Dropdown to | | account √ ) | | | |
| | | | | | | | | | | | | | | | | | | | be provided by | | | | | |
| | | i | | | | | | | | | | | | | | | | | | | □ | | | |
| | | ii | | | | | | | | | | | | | | | | | | | □ | | | |
| | | Note: | | | | | | | | | | | | | | | | | | | | | | |
| | | 1) All bank accounts held at any time are to be reported, except dormant A/c. | | | | | | | | | | | | | | | | | | | | | | |
| | | 2) In case multiple accounts are selected, the refund will be credited to one of the validated accounts after processing the return. | | | | | | | | | | | | | | | | | | | | | | |
| | | (Row can be added as required) | | | | | | | | | | | | | | | | | | | | | | |
| | (b) | Non- residents, may, at their option, furnish the details of one foreign bank account: | | | | | | | | | | | | | | | | | | | | | | |
| | | S. No. | | SWIFT Code | | | | | | Name of the Bank | | | | | Country of Location | | | | | | IBAN | | | |
| | | Row can be added as required | | | | | | | | | | | | | | | | | | | | | | |
| | 17 | | | | | | | | | | | | | | | | | | | | | | | |
| | | Do you at any time during the previous year,- | | | | | | | | | | | | | | | | | | | | | | |
| | | (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any | | | | | | | | | | | | | | | | | | | | | | |
| | | entity) located outside India; or | | | | | | | | | | | | | | | | | | | | | | |
| | | | | | | | | | | | | | | | | | | | | | Yes No | | | |
| | | (ii) have signing authority in any account located outside India; or | | | | | | | | | | | | | | | | | | | | | | |
| | | (iii) have income from any source outside India? | | | | | | | | | | | | | | | | | | | | | | |
| | | [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ] | | | | | | | | | | | | | | | | | | | | | | |
| 18 TA X | 18 | TAX PAYMENTS | | | | | | | | | | | | | | | | | | | | | | |
| | A | Details of payments of Advance Tax and Self-Assessment Tax | | | | | | | | | | | | | | | | | | | | | | |
| | ADVANCE/ SELF ASSESSMENT TAX | Sl No | BSR Code | | | | | | Date of Deposit | | | | | Serial Number of Challan | | | | | | Amount (Rs) | | | | |
| | | | | | | | | | (DD/MM/YYYY) | | | | | | | | | | | | | | | |
| | | (1) | (2) | | | | | | (3) | | | | | | | | (4) | | | (5) | | | | |
| | | i | | | | | | | | | | | | | | | | | | | | | | |
| | | ii | | | | | | | | | | | | | | | | | | | | | | |
| | | iii | | | | | | | | | | | | | | | | | | | | | | |
| | | NOTE ► | | | | Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI | | | | | | | | | | | | | | | | | | |
| | B | Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished by Deductor(s)] | | | | | | | | | | | | | | | | | | | | | | |
| | Sl N o | TDS credit relating to self /other person [other person as per rule 37BA(2 )] | | | PAN/Aadha ar No. of Other Person (if TDS credit related to other person) | | TAN of the Deductor/ PAN/aadha ar No, of Tenant/ Buyer | Section under which TDS is deducte d | | Unclaimed TDS brought forward (b/f) | | TDS of the current Financial Year (TDS deducted during the FY 2025-26) | | | | TDS credit being claimed this Year (only if corresponding income is being offered for tax this year not applicable if TDS is deducted u/s 194N) | | | | | | Correspondin g Receipt /withdrawals offered | | TDS credit being carrie d forwar d |
| | | | | | | | | | | Fin. Year in which deducte d | TD S b/f | Deducte d in own hands | Deducted in the hands of any other person as per rule 37BA(2) (if applicable) | | | Claime d in own hands | | Claimed in the hands of any other person as per rule 37BA(2) (if applicable) | | | | Gross Amou nt | Head of Incom e | |
| | (1 ) | (2) | | | (3) | | (4) | (4a) | | (5) | (6) | (7) | (8) | | | (9) | | (10) | | | | (11) | (12) | (13) |
| | | | | | | | Incom e | | TD S | | Inco me | TD S | PAN/ Aadha ar No. | | | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| i | | | | | | | | | | | | | | | | |
| C | Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] | | | | | | | | | | | | | | | |
| TCS ON INCOME | Sl N o | TCS credit relating to self /other person [other person as per rule 37- I(1)] | Tax Deduction and Tax Collection Account Number of the Collector | PAN of Other Person (if TCS credit related to other person) | Unclaimed TCS brought forward (b/f) | | | TCS of the current financial Year (TCS collected during the FY 2025-26) | | | | TCS credit being claimed this Year | | | | TCS credit being carried forward |
| | | | | | Fin. Year in which collected | Amount b/f | | Collected in own hands | | Collected in the hands of any other person as per rule 37-I(1) (if applicable) | | Claimed in own hands | | Claimed in the hands of any other person as per rule 37-I(1) (if applicable) | | |
| | (1) | (2)(i) | (2)(ii) | (3) | (4) | (5) | | (6)(i) | | (6)(ii) | | (7)(i) | | (7)(ii) | | (8) |
| | | | | | | | | | | | | | | TCS | PAN | |
| | i | | | | | | | | | | | | | | | |
| | NOTE ► | | | | | | | | | | | | | | | |
VERIFICATION
| I, son/ daughter of , solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as (drop down to be provided and I am also competent to make this return ___________ and verify it. I am holding permanent account number (if allotted) . I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD) | | |
|---|---|---|
| Date | Place | ” Sign here ➔ |
[No. 49/2026/F. No. 370142/9/2026-TPL]
PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation
Note:- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Par II,
Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last
amended vide notification GSR 229 (E), dated the 30th March, 2026
and Published by the Controller of Publications, Delhi-110054. SARVESH KUMAR
KUMAR SRIVASTAVA
Date: 2026.03.31 03:00:33
+05'30'
SRIVASTAVA
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