Instructions Home PART A - GENERAL (1) PART A - GENERAL (2) BALANCE SHEET Part A - P & L PART A - OI Part A - QD Part B - TI Part B - TTI IT TDS TCS Schedule HP Schedule BP Schedule DPM Schedule DOA Schedule DEP Schedule DCG Schedule ESR Schedule CG Schedule OS Schedule CYLA Schedule BFLA Schedule CFL Schedule UD Schedule 10A Schedule 10AA Schedule 80G Schedule 80 Schedule VI-A Schedule AMT Schedule AMTC Schedule SI Schedule EI Schedule FSI Schedule TR Schedule FA #### Home
S.No | Schedule Name | Schedule Description | Schedule Selection | Print Selection
--- | --- | --- | --- | ---
1 | PART A - GENERAL (1) | Details of Personal Information and filing status | Yes |
2 | PART A - GENERAL (2) | Partner's or Member's or Trust Information | Yes |
3 | BALANCE SHEET | Balance Sheet As On 31st Day Of March, 2015 | Yes |
4 | Part A - P & L | Profit and Loss Account for the financial year 2014-15 | Yes |
5 | PART A - OI | Other Information | Yes |
6 | Part A - QD | Quantitative details | Yes |
7 | Part B - TI | Computation of total income | Yes |
8 | Part B - TTI | Computation of tax liability on total income | Yes |
9 | IT | Details of Advance Tax and Self Assessment Tax Payments of Income-tax |  |
10 | TDS | Details of Tax Deducted at Source on Income [As per Form 16 A, 27D issued by Deductor(s)] |  |
11 | TCS | Details of Tax Collected at Source |  |
12 | Schedule HP | Details of Income from House Property |  |
13 | Schedule BP | Computation of income from business or profession |  |
14 | Schedule DPM | Depreciation on Plant and Machinery |  |
15 | Schedule DOA | Depreciation on other assets |  |
16 | Schedule DEP | Summary of Depreciation on Assets |  |
17 | Schedule DCG | Deemed Capital Gains on sale of depreciable assets |  |
18 | Schedule ESR | Schedule ESR - Deduction under section 35 or 35CCC or 35CCD |  |
19 | Schedule CG | Capital Gains |  |
20 | Schedule OS | Income from other sources |  |
21 | Schedule CYLA | Details of Income after Set off of Current years losses | Yes |
22 | Schedule BFLA | Details of Income after Set off of Brought Forward Losses of earlier years | Yes |
23 | Schedule CFL | Details of Losses to be carried forward to future Years |  |
24 | Schedule UD | Unabsorbed depreciation and allowance under section 35(4) |  |
25 | Schedule 10A | Deduction under section 10A |  |
26 | Schedule 10AA | Deduction under section 10AA |  |
27 | Schedule 80G | Details of donation entitled for deduction under Section 80G |  |
28 | Schedule 80 | Schedule 80-IA - Deductions under section 80-IA |  |
29 | Schedule VI-A | Deductions under Chapter VI-A |  |
30 | Schedule AMT | Computation of Alternate Minimum Tax payable under section 115JC |  |
31 | Schedule AMTC | Schedule AMTC-Computation of tax credit under section 115JD |  |
32 | Schedule SI | Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section code and rate of tax] |  |
33 | Schedule EI | Details of Exempt Income (Income not to be included in Total Income) |  |
34 | Schedule FSI | Details of Income accruing or arising outside India |  |
35 | Schedule TR | Details of Tax Relief claimed under Section 90 or Section 90A or Section 91 |  |
36 | Schedule FA | Details of foreign assets |  |
#### INDIAN INCOME TAX RETURN [For persons other than,- (i) Individual, (ii) HUF, (iii) Company and (iv) person filing Form ITR-7] (Please see rule 12 of the Income-tax Rules,1962)
1. All amounts are in Indian Rupees.
2. A calendar is provided for selecting the date field (format DD/MM/YYYY)
3. All greyed out fields are either auto-filled or non-editable.
4. In ITR wherever information is captured in tables Adding new Row : Click ADD button to insert a new row and then enter values in the field provided. Make sure you provide information in all mandatory columns(*) marked Deleting Row : Select the row to delete from the list and click DELETE button Remove unnecessary blank rows from the table by selecting the row and clicking on DELETE button.
5. Please enter only the value wherever the information is needed in percentage.
6. Please verify the Return, before you submit.
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#### Personal Information
Name* |  | Is there any change in the name? If yes, please furnish the old name |
PAN * |  | Date of formation (DDMMYYYY) * |
Limited Liability Partnership Identification Number (LLPIN) issued by MCA, if applicable |
ADDRESS
Flat/Door/Block No * |  | Town/City/District * |
Name of Premises/Building/Village |  | Road/Street/Post Office |
Area/Locality* |  | State* |
Country* |  | Pincode* |
Status (see instructions para 11b)* |
Phone number (Office) | - Do not prefix STD code with '0' | Income Tax Ward / Circle* |
Mobile No. 1* |  | Mobile No. 2 |
Email Address-1* |  | Email Address-2 |
#### Filing Status
Return filed[Please see instruction number-6]* |  | Whether original or revised return?* |
If revised/in response to notice for Defective/Modified, then enter Receipt No |  | Date of filing original return (DD/MM/YYYY) |
Notice number (Where the original return filed was Defective and a notice was issued to the assessee to file a fresh return Sec139(9)) |
If filed, in response to a notice u/s 139(9)/142(1)/148/153A/153C enter date of such notice, or u/s 92CD enter date of advance pricing agreement |
Residential Status * |
Whether any transaction has been made with a person located in a jurisdiction notified u/s 94A of the Act?* |
In the case of non-resident, is there a permanent establishment (PE) in India |
Whether you are an FII / FPI? |
If yes, please provide SEBI Regn. No. |
#### Other Details
Whether this return is being filed by a representative assessee? If yes, please furnish following information -* |
Name of the representative | Address of the representative | Permanent Account Number (PAN) of the representative
#### AUDIT DETAILS
(a) | Whether liable to maintain accounts as per section 44AA?* |
(b) | Whether liable for audit under section 44AB?* |
(c) | If (b) is Yes, whether the accounts have been audited by an accountant? If Yes, furnish the following information - |
(i) | Date of furnishing of the audit report (DD/MM/YYYY) |
(ii) | Name of the auditor signing the tax audit report |
(iii) | Membership no. of the auditor |
(iv) | Name of the auditor (proprietorship/ firm) |
(v) | Permanent Account Number (PAN) of the auditor (proprietorship/ firm) |
(vi) | Date of audit report |
(d) | If liable to furnish other audit report, mention the date of furnishing of the audit report? (DD/MM/YYYY) (Please see Instruction 6(ii))
Sl. No. |  | Section Code | Date (DD/MM/YYYY)
1 |  |  |
#### Partner's or Member's or Trust Information
A | Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI ? (In case of societies and cooperative banks give details of Managing Committee) If Yes, provide the following details* |
S.No. |  | Name of the partner/member* | Admitted/Retired* | Date of admission/retirement* | Percentage of share (if determinate)
1 |  |  |  |  |
B | Is any member of the AOP/BOI a foreign company? |
C | If Yes, mention the percentage of share of the foreign company in the AOP/BOI |
D | Whether total income of any member of the AOP/BOI (excluding his share from such association or body) exceeds the maximum amount which is not chargeable to tax in the case of that member? |
E | Particulars of persons who were partners/ members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust on 31st day of March, 2015 and the details of Principal Officer who is verifying the return
Serial No. | Name and Address | Percentage of share (if determinate) | PAN | Designated Partner Identification Number, in case partner in LLP | Status* | Rate of Interest on capital* | Remuneration paid/ payable*
| Name* | Address* | City* | State* | Pin code *
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8)
1 |  |  |  |  |  |  |  |  |  |  |  |
2 |  |  |  |  |  |  |  |  |  |  |  |
#### Nature of business or profession, if more than one business or profession indicate the three main activities/ products
S.No. |  | Nature of Business* | Tradename | Tradename | Tradename
1 |  |  |  |  |
#### BALANCE SHEET AS ON 31ST DAY OF MARCH, 2015 (fill items A and B in a case where regular books of accounts are maintained, otherwise fill item C) #### A. Sources of Funds
1 | Partners' / members' fund
a. | Partners' / members' capital | a |
b. | Reserves and Surplus
i | Revaluation Reserve | bi |  |
ii | Capital Reserve | bii |  |
iii | Statutory Reserve | biii |  |
iv | Any other Reserve | biv |  |
v | Credit balance of Profit and loss account | bv |  |
vi | Total(bi + bii + biii + biv + bv) | bvi |
c. | Total partners' / members' fund (a + bvi) | 1c |
2 | Loan funds
a. | Secured loans
i | Foreign Currency Loans | ai |  |
ii | Rupee Loans
A. From Banks | iiA |  |
B. From others | iiB |  |
C. Total(iiA + iiB) | iiC |  |
iii | Total secured loans (ai + iiC) |  |  | aiii |
b. | Unsecured loans (including deposits)
i | Foreign Currency Loans | bi |  |
ii | Rupee Loans
A. From Banks | iiA |  |
B. From persons specified in section 40A(2)(b) of the I. T. Act | iiB |  |
C. From others | iiC |  |
D. Total Rupee Loans (iiA + iiB + iiC) | iiD |  |
iii | Total unsecured loans(bi + iiD) |  |  | biii |
c. | Total Loan Funds(aiii + biii) | 2c |
3 | Deferred tax liability | 3 |
4 | Advances
i | From persons specified in section 40A(2)(b) of the I. T. Act | i |  |
i | From others | ii |  |
iii | Total Advances(i + ii) | 4iii |
5 | Sources of funds(1c + 2c + 3 + 4iii) | 5 |
#### B. Application of Funds
1 | Fixed assets
a | Gross: Block | 1a |  |
b | Depreciation | 1b |  |
c | Net Block (a - b) | 1c |  |
d | Capital work-in-progress | 1d |  |
e | Total(1c + 1d) | 1e |
2 | Investments
a | Long-term investments
i | Investment in property | i |  |
ii | Equity instruments
A. Listed equities | iiA |  |
B. Unlisted equities | iiB |  |
C. Total | iiC |  |
iii | Preference shares | iii |  |
iv | Government or trust securities | iv |  |
v | Debenture or bonds | v |  |
vi | Mutual funds | vi |  |
vii | Others | vii |  |
viii | Total Long-term investments(i + iiC + iii + iv + v + vi + vii) | aviii |
b | Short-term investments
i | Equity instruments
A. Listed equities | iA |  |
B. Unlisted equities | iB |  |
C. Total | iC |  |
ii | Preference shares | ii |  |
iii | Government or trust securities | iii |  |
iv | Debenture or Bonds | iv |  |
v | Mutual funds | v |  |
vi | Others | vi |  |
vii | Total Short-term investments (iC + ii + iii + iv + v + vi) | bvii |
C | Total investments(aviii + bvii) | 2c |
3 | Current assets, loans and advances
a | Current assets
i | Inventories
A.Raw materials | iA |  |
B. Work-in-progress | iB |  |
C.Finished goods | iC |  |
D.Stock-in-trade (in respect of goods acquired for trading) | iD |  |
E.Stores/consumables including packing material | iE |  |
F.Loose tools | iF |  |
G.Others | iG |  |
H. Total (iA + iB + iC + iD + iE + iF + iG) | iH |
ii | Sundry Debtors
A.Outstanding for more than one year | iiA |  |
B.Others | iiB |  |
C.Total Sundry Debtors | iiC |
iii | Cash and bank balances
A.Balance with banks | iiiA |  |
B.Cash-in-hand | iiiB |  |
C.Others | iiiC |  |
D. Total Cash and cash equivalents (iiiA + iiiB + iiiC) | iiiD |
iv | Other Current Assets | aiv |
v | Total current assets(iH +iiC + iiiD + aiv) | av |
b | Loans and advances
i | Advances recoverable in cash or in kind or for value to be received | bi |  |
ii | Deposits,loans and advances to corporates and others | bii |  |
iii | Balance with Revenue Authorities | biii |  |
iv | Total(bi + bii + biii) | biv |
v | Loans and advances included in biv which is
a. for the purpose of business or profession | va |  |
b. not for the purpose of business or profession | vb |  |
c | Total(av + biv) | 3c |
d | Current liabilities and provisions
i | Current liabilities
A.Sundry Creditors
1. Outstanding for more than one year | 1 |  |
2. Others | 2 |  |
3. Total (1 + 2) | A3 |  |
B.Liability for leased assets | iB |  |
C.Interest Accrued and due on borrowings | iC |  |
D.Interest accrued but not due on borrowings | iD |  |
E.Income received in advance | iE |  |
F.Other payables | iF |  |
G.Total(A3 + iB + iC + iD + iE + iF) | iG |
ii | Provisions
A.Provision for Income Tax | iiA |  |
B.Provision for Wealth Tax | iiB |  |
C.Provision for Leave encashment/Superannuation/ Gratuity | iiC |  |
D.Other Provisions | iiD |  |
E Total(iiA + iiB + iiC + iiD ) | iiE |
iii | Total (iG + iiE) | diii |
e | Net current assets(3c - diii) | 3e |
4 | a.Miscellaneous expenditure not written off or adjusted | 4a |  |
b.Deferred tax asset | 4b |  |
c.Debit balance in Profit and loss account/ accumulated balance | 4c |  |
d. Total(4a + 4b + 4c) | 4d |
5 | Total, application of funds (1e + 2c + 3e +4d) | 5 |
#### No Accounts Case
C | In a case where regular books of account of business or profession are not maintained, furnish the following information as on 31st day of March, 2015, in respect of business or profession
1.Amount of total sundry debtors | C1 |
2.Amount of total sundry creditors | C2 |
3.Amount of total stock-in-trade | C3 |
4.Amount of the cash balance | C4 |
#### Profit and Loss Account for the financial year 2014-15 (fill items 1 to 52 in a case where regular books of accounts are maintained, otherwise fill item 53)
1 | 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)
|  | Nature | Amount
1 |  |  |
iii | Total |
iv | Total (i + ii + iii) | Aiv |
B | 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 | Any other duty, tax and cess | iv |
v | Total (i + ii + iii + iv) | Bv |
C | Total Revenue from operations (Aiv + Bv) | 1C |
2 | 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 | Profit on account of currency fluctuation | viii |
ix | Agricultural income | ix |
x | Any other income (specify nature and amount)
|  | Nature | Amount
1 |  |  |
x | Total |
xi | Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x) | 2xi |
3 | Closing Stock |
| i | Raw Material | 3i |
| ii | Work-in-progress | 3ii |
| iii | Finished Goods | 3iii |
| Total (3i + 3ii + 3iii) |  |  | 3iv |
4 | Total of credits to profit and loss account (1c+2xi+3iv) | 4 |
DEBITS TO PROFIT AND LOSS ACCOUNT
5 | Opening Stock |
| i | Raw Material | 5i |
| ii | Work-in-progress | 5ii |
| iii | Finished Goods | 5iii |
| Total (5i + 5ii + 5iii) |  |  | 5iv |
6 | Purchases (net of refunds and duty or tax, if any) | 6 |
7 | Duties and taxes, paid or payable, in respect of goods and services purchased |
| i | Custom duty | 7i |
| ii | Counter veiling duty | 7ii |
| iii | Special additional duty | 7iii |
| iv | Union excise duty | 7iv |
| v | Service tax | 7v |
| vi | VAT/ Sales tax | 7vi |
| vii | Any other tax, paid or payable | 7vii |
| viii | Total (7i + 7ii + 7iii + 7iv + 7v + 7vi + 7vii) | 7viii |
8 | Freight | 8 |
9 | Consumption of stores and spare parts | 9 |
10 | Power and fuel | 10 |
11 | Rents | 11 |
12 | Repairs to building | 12 |
13 | Repairs to machinery | 13 |
14 | Compensation to employees |
| i | Salaries and wages | 14i |
| ii | Bonus | 14ii |
| iii | Reimbursement of medical expenses | 14iii |
| iv | Leave encashment | 14iv |
| v | Leave travel benefits | 14v |
| vi | Contribution to approved superannuation fund | 14vi |
| vii | Contribution to recognised provident fund | 14vii |
| viii | Contribution to recognised gratuity fund | 14viii |
| ix | Contribution to any other fund | 14ix |
| x | Any other benefit to employees in respect of which an expenditure has been incurred | 14x |
| xi | Total compensation to employees (14i + 14ii + 14iii + 14iv + 14v + 14vi + 14vii + 14viii +14ix + 14x) | 14xi |
| xii | Whether any compensation, included in 14xi, paid to non-residents | xiia |  |  |
|  | If Yes, amount paid to non-residents | xiib |  |  |
15 | Insurance |
| i | Medical Insurance | 15i |
| ii | Life Insurance | 15ii |
| iii | Keyman's Insurance | 15iii |
| iv | Other Insurance including factory, office, car, goods,etc. | 15iv |
| v | Total expenditure on insurance (15i + 15ii + 15iii + 15iv) | 15v |
16 | Workmen and staff welfare expenses | 16 |
17 | Entertainment | 17 |
18 | Hospitality | 18 |
19 | Conference | 19 |
20 | Sales promotion including publicity (other than advertisement) | 20 |
21 | Advertisement | 21 |
22 | 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) | 22iii |
23 | 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) | 23iii |
24 | 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) | 24iii |
25 | Hotel , boarding and Lodging | 25 |
26 | Traveling expenses other than on foreign traveling | 26 |
27 | Foreign travelling expenses | 27 |
28 | Conveyance expenses | 28 |
29 | Telephone expenses | 29 |
30 | Guest House expenses | 30 |
31 | Club expenses | 31 |
32 | Festival celebration expenses | 32 |
33 | Scholarship | 33 |
34 | Gift | 34 |
35 | Donation | 35 |
36 | Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) |
| i | Union excise duty | 36i |
| ii | Service tax | 36ii |
| iii | VAT/ Sales tax | 36iii |
| iv | Cess | 36iv |
| v | Any other rate, tax, duty or cess incl STT and CTT | 36v |
| vi | Total rates and taxes paid or payable (36i + 36ii + 36iii + 36iv + 36v) | 36vi |
37 | Audit fee | 37 |
38 | Salary/Remuneration to Partners of the firm (total of col. (8) of item E of Partner’s/Members information under Part A-Gen) | 38 |
39 | Other expenses (specify nature and amount)
|  | Nature | Amount
1 |  |  |
| Total |
40 | Bad debts (specify PAN of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount)
i |  | PAN | Amount
1 |  |  |
| ii | Others (more than Rs. 1 lakh) where PAN is not available | ii |
| iii | Others (amounts less than Rs. 1 lakh) | iii |
| iv | Total Bad Debt (40i (All PAN) + 40ii + 40iii) | 40iv |
41 | Provision for bad and doubtful debts | 41 |
42 | Other provisions | 42 |
43 | Profit before interest, depreciation and taxes [4 – (5iv + 6 + 7viii + 8 to 13 + 14xi + 15v + 16 to 21 + 22iii + 23iii + 24iii + 25 to 35 + 36vi + 37 + 38 + 39iii + 40vi + 41 + 42)] | 43 |
44 | Interest
| i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company
| a | To Partners | ia |
| b | To others | ib |
| ii | Paid in India, or paid to a resident
| a | To Partners | iia |
| b | To others | iib |
| iii | Total (ia + ib + iia + iib) | 44iii |
45 | Depreciation and amoritisation | 45 |
46 | Profit before taxes (43 - 44iii - 45 ) | 46 |
PROVISIONS FOR TAX AND APPROPRIATIONS
47 | Provision for current tax | 47 |
48 | Provision for Deferred Tax and Deferred Liability | 48 |
49 | Profit after tax ( 46 - 47 - 48) | 49 |
50 | Balance brought forward from previous year | 50 |
51 | Amount available for appropriation (49 + 50) | 51 |
52 | Transferred to reserves and surplus | 52 |
53 | Balance carried to balance sheet in partner’s account (51 –52) | 53 |
NO ACCOUNT CASE
54 | In a case where regular books of account of business or profession are not maintained, furnish the following information for previous year 2014-15 in respect of business or profession |
| a | Gross receipts | 54a |
| b | Gross profit | 54b |
| c | Expenses | 54c |
| d | Net profit | 54d |
#### Other Information (optional in a case not liable for audit under section 44AB)
1 | Method of accounting employed in the previous year | 1 |
2 | Is there any change in method of accounting | 2 |
3 | Effect on the profit because of deviation, if any, in the method of accounting employed in the previous year from accounting standards prescribed under section 145A | 3 |
4 | Method of valuation of closing stock employed in the previous year
| a | Raw Material (if at cost or market rates whichever is less select 1, if at cost select 2, if at market rate select 3) | 4a |
| b | Finished goods (if at cost or market rates whichever is less select 1, if at cost select 2, if at market rate select 3) | 4b |
| c | Is there any change in stock valuation method | 4c |
| d | Effect on the profit or loss because of deviation, if any, from the method of valuation prescribed under section 145A | 4d |
5 | Amounts not credited to the profit and loss account, 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, 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 profit and loss account (5a+5b+5c+5d+5e) | 5f |
6 | Amounts debited to the profit and loss account, 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 | Any other disallowance | 6q |
| r | Total amount disallowable under section 36(total of 6a to 6q) | 6r |
| s | 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 profit and loss account, 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 | Amount of any liability of a contingent nature | 7h |
| i | Any other amount not allowable under section 37 | 7i |
| j | Total amount disallowable under section 37(total of 7a to 7i) | 7j |
8 | A | Amounts debited to the profit and loss account, to the extent disallowable under section 40
| a | Amount disallowable under section 40(a)(i) on account of non-compliance with provisions of Chapter XVII-B | 8Aa |
| b | Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B | 8Ab |
| c | Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B | 8Ac |
| d | Amount of tax or rate levied or assessed on the basis of profits[40(a)(ii)] | 8Ad |
| e | Amount paid as wealth tax[40(a)(iia)] | 8Ae |
| f | Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) | 8Af |
| g | Amount of interest, salary, bonus, commission or remuneration paid to any partner or member[40(b)] | 8Ag |
| h | Any other disallowance | 8Ah |
| i | Total amount disallowable under section 40(total of Aa to Ah) | 8Ai |
| B | Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year | 8B |
9 | Amounts debited to the profit and loss account, 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 under section 40A(3) – 100% disallowable | 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 | 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 |
| e | Any sum payable as interest on any loan or borrowing from any scheduled bank | 10e |
| f | Any sum payable towards leave encashment | 10f |
| g | Total amount allowable under section 43B (total of 10a to 10f) | 10g |
11 | Any amount debited to profit and loss account 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 |
| e | Any sum payable as interest on any loan or borrowing from any scheduled bank | 11e |
| f | Any sum payable towards leave encashment | 11f |
| g | Total amount disallowable under Section 43B(total of 11a to 11f) | 11g |
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 | Any other tax | 12d |
| e | Total amount outstanding (total of 12a to 12d) | 12e |
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 profit and loss account (net) | 15 |
#### Quantitative details (optional in a case not liable for audit under section 44AB) #### (a)In the case of a trading concern
|  | Item Name* | Unit* | Opening stock* | Purchase during the previous year * | Sales during the previous year * | Closing stock* | Shortage/ excess, if any *
1 |  |  |  |  |  |  |  |
#### (b)In the case of a manufacturing concern -Raw Materials
|  | Item Name* | Unit of measure* | Opening stock* | Purchase during the previous year * | Consumption during the previous year | Sales during the previous year* | Closing stock* | Yield Finished Products | Percentage of yield | Shortage/ excess, if any*
1 |  |  |  |  |  |  |  |  |  |  |
#### (c) In the case of a manufacturing concern - Finished products/ By-products
|  | Item Name* | Unit* | Opening stock* | Purchase during the previous year * | quantity manufactured during the previous year | Sales during the previous year* | Closing stock* | Shortage/ excess, if any*
1 |  |  |  |  |  |  |  |  |
#### Part B-TI Computation of Total Income
1 | Income from house property (4c 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 (A36 of Schedule-BP) (enter nil if loss) | 2i |  |
ii | Profits and gains from speculative business (B40 of Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) | 2ii |
iii | Profits and gains from specified business (C46 of Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) | 2iii |
iv | Total (2i + 2ii + 2iii) (enter nil, if loss and carry this figure of loss to Schedule CYLA) | 2iv |
3 | Capital gains
| a | Short term
| i | Short-term chargeable @ 15% (7ii of item E of schedule CG) | 3ai |  |
ii | Short-term chargeable @ 30% (7iii of item E of schedule CG) | 3aii |
iii | Short-term chargeable at applicable rate (7iv of item E of schedule CG) | 3aiii |
iv | Total short-term Capital Gain(3ai+3aii+3aiii) | 3aiv |  |
b | Long term Capital Gain
| i | Long-term Capital Gain (10%)(point 7(v) of item E of Sch CG) | 3bi |  |
ii | Long-term Capital Gain (20%)(point 7(vi) of table E of Sch CG) | 3bii |
iii | Total Long-Term Capital Gain(3bi+3bii)(enter nil if loss) | 3biii |  |
c | Total Capital Gains(3aiv + 3biii) (enter nil if loss) | 3c |
4 | Income from other sources |
| a | from sources other than from owning and maintaining race horses and income chargeable to tax at special rate (1i of Schedule OS) (enter nil if loss) | 4a |  |
b | Income chargeable to tax at special rate (1fiv of Schedule OS) | 4b |
c | from owning and maintaining race horses (3c of Schedule OS) (enter nil if loss) | 4c |
d | Total (4a + 4b + 4c) | 4d |
5 | Total (1 + 2iv +3c+ 4d) | 5 |
6 | Losses of current year to be set off against 5 (total of 2xiii,3xiii and 4xiii of Schedule CYLA) | 6 |
7 | Balance after set off current year losses (5 - 6)(total of column 5 of Schedule CYLA+4b) | 7 |
8 | Brought forward losses to be set off against 7 (total of 2xii, 3xii and 4xii of Schedule BFLA) | 8 |
9 | Gross Total income (7 – 8) (also 5xiii of Schedule BFLA + 4b) | 9 |
10 | Income chargeable to tax at special rate under section 111A, 112 etc. included in 9 | 10 |
11 | Deduction u/s 10A or 10AA (e of Sch. 10A + e of Sch. 10AA) | 11 |
12 | Deductions under Chapter VI-A
a | Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto (9-10)] | 12a |
b | Part-C of Chapter VI-A [(2 of Schedule VI-A and limited upto (9-10-2iii)] | 12b |
c | Total (12a + 12b) [limited upto (9-10)] | 12c |
13 | Total income (9 – 11-12c) | 13 |
14 | Income chargeable to tax at special rates (total of (i) of schedule SI) | 14 |
15 | Net agricultural income/ any other income for rate purpose (4 of Schedule EI) | 15 |
16 | Aggregate income (13-14+15) [applicable if (13-14) exceeds maximum amount not chargeable to tax] | 16 |
17 | Losses of current year to be carried forward (total of xi of Schedule CFL) | 17 |
18 | Deemed total income under section 115JC (3 of Schedule AMT) | 18 |
#### PartB-TTI Computation of tax liability on total income
1 | a | Tax payable on deemed total income under section 115JC (4 of Schedule AMT) | 1a |
b | Surcharge on (a) above (applicable if 3 of schedule AMT exceeds 1 crore) | 1b |
c | Education Cess , including secondary and higher education cess on (1a+1b) above | 1c |
d | Total Tax Payable on deemed total income (1a+1b+1c) | 1d |
2 | Tax payable on total income |
a | Tax at normal rates on 16 of Part B-TI | 2a |  |
b | Tax at special rates (total of (ii) of Schedule-SI) | 2b |
c | Rebate on agricultural income [applicable if (13-14) of Part B-TI exceeds maximum amount not chargeable to tax] | 2c |
d | Tax Payable on Total Income (2a + 2b – 2c) | 2d |
e | Surcharge on 2d (applicable if 13 of Part B-TI exceeds 1 crore) | 2e |
f | Education Cess, including secondary and higher education cess on (2d+2e ) | 2f |
g | Gross tax liability (2d+2e+2f) | 2g |
3 | Gross tax payable (higher of 1d or 2g) | 3 |
4 | Credit under section 115JD of tax paid in earlier years (applicable if 2g is more than 1d) (5 of Schedule AMTC) | 4 |
5 | Tax payable after credit under section 115JD (3-4) | 5 |
6 | Tax relief |
a | Section 90/ Section 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 payable |
a | For default in furnishing the return (section 234A) | 8a |
b | For default in payment of advance tax (section 234B) | 8b |
c | For deferment of advance tax (section 234C) | 8c |
d | Total Interest Payable (8a+8b+8c) | 8d |
9 | Aggregate liability (7 + 8d) | 9 |
10 | Taxes Paid |
a | Advance Tax (from column 5 of 15A) | 10a |
b | TDS (total of column 8 of 15B) | 10b |
c | TCS (total of column 7 of 15C) | 10c |
d | Self Assessment Tax (from column 5 of 15A) | 10d |
e | Total Taxes Paid (10a+10b+10c+10d) | 10e |
11 | Amount payable (Enter if 9 is greater than 10e, else enter 0) | 11 |
#### Refund
12 | Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account) | 12 |
13 | Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)

Total number of savings and current bank accounts held by you at any time during the previous year (excluding dormant accounts).* |

a | Bank Account in which refund, if any, shall be credited

S.No. | IFS Code of the bank * | Name of the Bank * | Account Number (the number should be 9 digits or more as per CBS system of the bank)* | Bank Account Type *
1 |  |  |  |

b | Other Bank account details

S.No. |  | IFS Code of the bank | Name of the Bank | Account Number (the number should be 9 digits or more as per CBS system of the bank) | Bank Account Type
2 |  |  |  |  |

14 | Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or (ii) have signing authority in any account located outside India; or (iii) have income from any source outside India? [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ]* |

#### Verification

I, *(full name in block letters), son/ daughter of * , holding permanent account number * solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-tax Act, 1961, in respect of income chargeable to income-tax for the previous year relevant to the assessment year 2015-16. I further declare that I am making this return in my capacity as * and I am also competent to make this return and verify it. I 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.
Place* |  | Date* |

#### 15A. Details of payments of Advance Tax and Self-Assessment
Sl.No. (1) |  | BSR Code* (2) | Date of Deposit (DD/MM/YYYY)* (3) | Serial number of challan* (4) | Amount* (5)
1 |  |  |  |  |
Total |  |
Note: Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI.
#### 15B1 - TDS1 Details of Tax Deducted at Source from income [As per Form 16 A issued by Deductor(s)]
Sl.No.(1) |  | Tax Deduction Account Number (TAN) of the Deductor* (2) | Name of the Deductor*(3) | Unique TDS Certificate Number(4) | Unclaimed TDS brought forward (b/f) | TDS of the current fin. Year* | Amount out of (6) or (7) being claimed this Year (only if corresponding income is being offered for tax this year)* | Amount out of (6) or (7) being carried forward*
Fin. Year in which deducted | Amount b/f
(1) |  | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9)
1 |  |  |  |  |  |  |  |  |
Total |
Note: | Please enter total of column 8 of 15B1 and column 8 of 15B2 in 10b of Part B-TTI
#### 15B2 - TDS2 Details of Tax Deducted at Source (TDS) on Sale of Immovable Property u/s 194IA (For seller of property) [Refer Form 26QB]
Sl.No. |  | PAN of the Buyer* | Name of the Buyer* | Unique TDS Certificate Number | Unclaimed TDS brought forward (b/f) | TDS of the current fin. Year* | Amount out of (6) or (7) being claimed this Year (only if corresponding income is being offered for tax this year)* | Amount out of (6) or (7) being carried forward*
Fin. Year in which deducted | Amount b/f
(1) |  | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9)
1 |  |  |  |  |  |  |  |  |
Total |
Note: | Please enter total of column 8 of 15B1 and column 8 of 15B2 in 10b of Part B-TTI
#### 15C. Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
Sl.No. |  | Tax Deduction and Tax Collection Account Number of the Collector* | Name of the Collector* | Unclaimed TCS brought forward (b/f) | TCS of the current fin. Year* | Amount out of (5) or (6) being claimed this Year (only if corresponding income is being offered for tax this year)* | Amount out of (5) or (6) being carried forward*
Financial year in which Collected | Amount b/f
(1) |  | (2) | (3) | (4) | (5) | (6) | (7) | (8)
1 |  |  |  |  |  |  |  |
Total |
Note: Please enter total of column (7) of Schedule-TDS in 10c of Part B-TTI.
#### Schedule HP - Details of Income from House Property
1 | Address of property 1 |
| Town/ City |
State |
Pincode |
Is the property co-owned?* (if "YES" please enter following details) |
Assessee's percentage of share in the property | %
S. No. |  | Name of Co-owner(s) | PAN of Co-owner (s) | Percentage Share in Property
1 |  |  |  | %
Type Of House Property |
S. No. |  | Name(s) of Tenant (if let out) | PAN of Tenant(s) (optional)
1 |  |  |
(a) | Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, lower of the two if let out for part of the year) | 1a |
(b) | The amount of rent which cannot be realized | 1b |  |
(c) | Tax paid to local authorities | 1c |
(d) | Total (1b + 1c) | 1d |
(e) | Annual value (1a – 1d) | 1e |
(f) | Annual value of the property owned (own percentage share x 1e) | 1f |
(g) | 30% of 1f | 1g |  |
(h) | Interest payable on borrowed capital | 1h |
(i) | Total (1g + 1h) | 1i |
(j) | Income from house property 1 (1f - 1i) | 1j |
2 | Address of property 2 |
| Town/ City |
State |
Pincode |
Is the property co-owned?* (if "YES" please enter following details) |
Assessee's percentage of share in the property | %
S. No. |  | Name of Co-owner(s) | PAN of Co-owner (s) | Percentage Share in Property
1 |  |  |  | %
Type Of House Property |
S. No. |  | Name(s) of Tenant (if let out) | PAN of Tenant(s) (optional)
1 |  |  |
(a) | Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, lower of the two if let out for part of the year) | 2a |
(b) | The amount of rent which cannot be realized | 2b |  |
(c) | Tax paid to local authorities | 2c |
(d) | Total (2b + 2c) | 2d |
(e) | Annual value (2a - 2d) | 2e |
(f) | Annual value of the property owned (own percentage share x 2e) | 2f |
(g) | 30% of 2f | 2g |  |
(h) | Interest payable on borrowed capital | 2h |
(i) | Total (2g + 2h) | 2i |
(j) | Income from house property 2 (2f - 2i) | 2j |
3 | Income under the head "Income from house property"
| (a) | Rent of earlier years realized under section 25A/AA | 3a |
(b) | Arrears of rent received during the year under section 25B after deducting 30% | 3b |
(c) | Total (1j + 2j + 3a + 3b) | 3c |
#### Computation of income from business or profession
A | From business or profession other than speculative business and specified business |
| 1 | Profit before tax as per profit and loss account (item 46 & 54d of Part A-P&L ) | 1 |
| 2a | Net profit or loss from speculative business included in 1 (enter -ve sign in case of loss) | 2a |  |
| 2b | Net profit or Loss from Specified Business u/s 35AD included in 1 (enter -ve sign in case of loss) | 2b |
| 3 | Income/ receipts credited to profit and loss account considered under other heads of income
|  | a | House Property | 3a |  |
|  | b | Capital Gains | 3b |
|  | c | Other Sources | 3c |
| 4 | Profit or loss included in 1, which is referred to in section 44AD/44AE/44B/44BB/44BBA/44BBB/44D/44DA Chapter-XII-G/ First Schedule of Income-tax Act | 4 |
| 5 | Income credited to Profit and Loss account (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)
SI.No. |  | Nature | Amount
1 |  |  |
| Total | 5c |
|  | d | Total exempt income (5a + 5b + 5c) | 5d |
| 6 | Balance (1- 2a - 2b - 3a -3b - 3c - 4 - 5d) | 6 |
| 7 | Expenses debited to profit and loss account considered under other heads of income
|  | a | House Property | 7a |  |
|  | b | Capital Gains | 7b |
|  | c | Other Sources | 7c |
| 8 | Expenses debited to profit and loss account which relate to exempt income | 8 |
| 9 | Total (7a + 7b + 7c + 8) | 9 |
| 10 | Adjusted profit or loss (6+9) | 10 |
| 11 | Depreciation and amoritisation debited to profit and loss account | 11 |
| 12 | Depreciation allowable under Income-tax Act |
i | Depreciation allowable under section 32(1)(ii) and 32(1) (iia) (column 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 profit and loss account, to the extent disallowable under section 36 (6r of PartA-OI) | 14 |  |
| 15 | Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7j of PartA-OI) | 15 |
| 16 | Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Ai of PartA-OI) | 16 |
| 17 | Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of PartA-OI) | 17 |
| 18 | Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11g of PartA-OI) | 18 |
| 19 | Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act,2006 | 19 |
| 20 | Deemed income under section 41 | 20 |
| 21 | Deemed income under section 32AC/33AB/33ABA/35ABB/35AC/40A(3A)/33AC/72A/80HHD/80-IA | 21 |
| 22 | Deemed income under section 43CA | 22 |
| 23 | Any other item or items of addition under section 28 to 44DA | 23 |
| 24 | Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which assessee is a partner) | 24 |
| 25 | Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21 + 22 + 23 + 24) | 25 |
| 26 | Deduction allowable under section 32(1)(iii) | 26 |  |
| 27 | Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (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) | 27 |
| 28 | Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of PartA-OI) | 28 |
| 29 | Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year(10 g of PartA-OI) | 29 |
| 30 | Deduction under section 35AC
| a | Amount, if any, debited to profit and loss account | 30a |
| b | Amount allowable as deduction | 30b |
| c | Excess amount allowable as deduction (30b - 30a) | 30c |
| 31 | Any other amount allowable as deduction | 31 |
| 32 | Total (26 + 27 + 28 + 29 + 30c + 31) | 32 |
| 33 | Income (13 + 25 - 32) | 33 |
| 34 | Profits and gains of business or profession deemed to be under - |
| i | Section 44AD | 34i |
| ii | Section 44AE | 34ii |
| iii | Section 44B | 34iii |
| iv | Section 44BB | 34iv |
| v | Section 44BBA | 34v |
| vi | Section 44BBB | 34vi |
| vii | Section 44D | 34vii |
| viii | Section 44DA | 34viii |
| ix | First Schedule of Income-tax Act | 34ix |
| x | Total (34i to 34x) | 34x |
| 35 | Net profit or loss from business or profession other than speculative business and specified business (33 + 34x)) | 35 |
| 36 | Net Profit or loss from business or profession other than speculative business and specified business, after applying rule 7A, 7B or 8), if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 35) (If loss take the figure to 2i of item E) | A36 |  | A36 |
B | Computation of income from speculative business |
| 37 | Net profit or loss from speculative business as per profit or loss account | 37 |
| 38 | Additions in accordance with section 28 to 44DA | 38 |
| 39 | Deductions in accordance with section 28 to 44DA | 39 |
| 40 | Income from speculative business (37 + 38 - 39) (if loss, take the figure to 6xi of schedule CFL) | B40 |
C | Computation of income from specified business under section 35AD |
| 41 | Net profit or loss from specified business as per profit or loss account | 41 |
| 42 | Additions in accordance with section 28 to 44DA | 42 |
| 43 | Deductions in accordance with section 28 to 44DA (other than deduction u/s 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)) | 43 |
| 44 | Profit or loss from specified business (41+42-43) | 44 |
| 45 | Deductions in accordance with section 35AD(1) or 35AD(1A) | 45 |
| 46 | Income from specified business (44-45) (if loss, take the figure to 7xi of schedule CFL) | C46 |
D | Income chargeable under the head ‘Profits and gains’ from business or profession (A36 +B40 +C46) | D |
E | Intra head set off of business loss of current year
Sl.No. | 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) |  |  |
ii | Income from speculative business |  |  |
iii | Income from specified business |  |  |
iv | Total loss set off (ii + iii) |  |
v | Loss remaining after set off (i – iv) |  |
#### Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section)
1 | Block of assets | Plant and machinery
2 | Rate (%) | 15 | 30 | 40 | 50 | 60 | 80 | 100
|  | (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 in 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 | Total depreciation (10+11+12+13) |  |  |  |  |  |  |
15 | Expenditure incurred in connection with transfer of asset/ assets |  |  |  |  |  |  |
16 | Capital gains/ loss under section 50*(5 + 8 -3-4 -7 -15) (enter negative only if block ceases to exist) |  |  |  |  |  |  |
17 | Written down value on the last day of previous year* (6+ 9 -14)(enter 0 if result is negative) |  |  |  |  |  |  |
#### Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction)
1 | Block of assets | Building | Furniture and Fittings | Intangible assets | Ships
2 | Rate (%) | 5 | 10 | 100 | 10 | 25 | 20
|  | (i) | (ii) | (iii) | (iv) | (v) | (vi)
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 in 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 | Total depreciation* (10+11+12+13) |  |  |  |  |  |
15 | Expenditure incurred in connection with transfer of asset/ assets |  |  |  |  |  |
16 | Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -15) (enter negative only if block ceases to exist) |  |  |  |  |  |
17 | Written down value on the last day of previous year* (6+ 9 -14)(enter 0 if result is negative) |  |  |  |  |  |
#### Summary of Depreciation on Assets (Other than assets on which full capital expenditure is allowable as deduction under any other section)
1 | Plant and machinery |
| a | Block entitled for depreciation @ 15 per cent ( Schedule DPM - 14 i) | 1a |
b | Block entitled for depreciation @ 30 per cent ( Schedule DPM - 14 ii) | 1b |
c | Block entitled for depreciation @ 40 per cent ( Schedule DPM - 14 iii) | 1c |
d | Block entitled for depreciation @ 50 per cent ( Schedule DPM - 14 iv) | 1d |
e | Block entitled for depreciation @ 60 per cent ( Schedule DPM - 14 v) | 1e |
f | Block entitled for depreciation @ 80 per cent ( Schedule DPM - 14 vi) | 1f |
g | Block entitled for depreciation @ 100 per cent ( Schedule DPM - 14 vii) | 1g |
h | Total depreciation on plant and machinery ( 1a + 1b + 1c + 1d+ 1e + 1f + 1g ) | 1h |
2 | Building |
| a | Block entitled for depreciation @ 5 per cent (Schedule DOA- 14i) | 2a |
b | Block entitled for depreciation @ 10 per cent (Schedule DOA- 14ii) | 2b |
c | Block entitled for depreciation @ 100 per cent (Schedule DOA- 14iii) | 2c |
d | Total depreciation on building (2a+2b+2c) | 2d |
3 | Furniture and fittings(Schedule DOA- 14 iv) | 3 |
4 | Intangible assets (Schedule DOA- 14 v) | 4 |
5 | Ships (Schedule DOA- 14 vi) | 5 |
6 | Total depreciation ( 1h+2d+3+4+5) | 6 |
#### Deemed Capital Gains on sale of depreciable assets
1 | Plant and machinery |
| a | Block entitled for depreciation @ 15 per cent (Schedule DPM - 16i) | 1a |
b | Block entitled for depreciation @ 30 per cent (Schedule DPM - 16ii) | 1b |
c | Block entitled for depreciation @ 40 per cent (Schedule DPM - 16iii) | 1c |
d | Block entitled for depreciation @ 50 per cent (Schedule DPM - 16iv) | 1d |
e | Block entitled for depreciation @ 60 per cent (Schedule DPM - 16v) | 1e |
f | Block entitled for depreciation @ 80 per cent (Schedule DPM - 16vi) | 1f |
g | Block entitled for depreciation @ 100 per cent (Schedule DPM - 16vii) | 1g |
h | Total ( 1a +1b + 1c + 1d + 1e + 1f + 1g) | 1h |
2 | Building |
| a | Block entitled for depreciation @ 5 per cent (Schedule DOA- 16i) | 2a |
b | Block entitled for depreciation @ 10 per cent (Schedule DOA- 16ii) | 2b |
c | Block entitled for depreciation @ 100 per cent (Schedule DOA- 16iii) | 2c |
d | Total (2a+2b+2c) | 2d |
3 | Furniture and fittings ( Schedule DOA- 16iv) | 3 |
4 | Intangible assets (Schedule DOA- 16v) | 4 |
5 | Ships (Schedule DOA- 16vi) | 5 |
6 | Total ( 1h+2d+3+4+5) | 6 |
#### Schedule ESR - Deduction under section 35 or 35CCC or 35CCD
Sl No | Expenditure of the nature referred to in section (1) | Amount, if any, debited to profit and loss account (2) | Amount of deduction allowable (3) | Amount of deduction in excess of the amount debited to profit and loss account (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 | 35 CCC |  |  |
ix | 35 CCD |  |  |
x | Total |  |  |
#### Capital Gains
A | Short-term capital gain (Items 4, 5 & 9 are not applicable for residents)
1 | From sale of land or building or both
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 (ai or 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/54G/54GA (Specify details in item D below)
S. No. |  | Section | Amount
1 |  |  |
| Total | 1d |
e | Short-term Capital Gains on Immovable property (1c - 1d) | A1e |
2 | From slump sale
a | Full value of consideration | 2a |  |
b | Net worth of the under taking or division | 2b |
c | Short term capital gains from slump sale(2a-2b) | A2c |
3 |
1 | 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
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 - 3biv) | 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 or unit of a business trust(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 on which securities transaction tax (STT) is paid | A4a |
b | STCG on transactions on which securities transaction tax (STT) is not paid | A4b |
5 | For NON-RESIDENT- from sale of securities (other than those at A3) by an FII as per section 115AD
a | Full value of consideration | 5a |  |
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 (5a - 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 | Full value of consideration | 6a |  |
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 (6a - 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 | Deduction under section Deduction under section 54D/54G/54GA
S. No. |  | Section | Amount
1 |  |  |
| Total | 6e |
| f | STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d - 6e) | A6f |
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? If yes, then provide the details below |
Sl.No. |  | Previous year in which asset transferred | Section under which deduction claimed in that year | New asset acquired/constructed | Amount not used for new asset or remained unutilized in Capital gains account (X)
Year in which asset acquired/constructed | Amount utilised out of Capital Gains account
1 |  | 2011-12 |  |  |  |
b | Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at 'a' |
Amount deemed to be short term capital gains (Xi + b) | A7 |
8 | Deemed short term capital gains on depreciable assets (6 of schedule- DCG) | A8 |
9 | FOR NON-RESIDENTS- STCG included in A1-A8 but not chargeable to tax in India as per DTAA
Sl.No. |  | Country Name,Code | Article of DTAA | Whether Tax Residency Certificate obtained? | Item no. A1 to A8 above in which included | Amount of STCG
1 |  |  |  |  |  |
Total amount of STCG not chargeable to tax in India as per DTAA | A9 |
10 | Total short term capital gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6f+A7+ A8- A9) | A10 |
B | Long-term capital gain (LTCG) (Items 5, 6 & 9 are not applicable for residents)
1 | From sale of land or building or both
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 (ai or aii) | aiii |
b | Deductions under section 48
| i | Cost of acquisition with indexation | bi |  |
ii | Cost of Improvement with 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)
S. No. |  | Section | Amount
1 |  |  |
| Total | 1d |
e | Long-term Capital Gains on Immovable property (1c - 1d) | B1e |
2 | From slump sale
a | Full value of consideration | 2a |  |
b | Net worth of the under taking or division | 2b |
c | Balance(2a-2b) | 2c |
| d | Deduction u/s 54EC | 2d |
e | Long term capital gains from slump sale (2c-2d) | B2e |
3 | From sale of bonds or debenture (other than capital indexed bonds issued by Government)
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 (bi + bii +biii) | biv |
c | Balance (3a - biv) | 3c |
d | Deduction under sections 54EC (Specify details in item D below) | 3d |
e | LTCG on bonds or debenture (3c – 3d) | B3e |
4 |
1 | From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable or unit of a Mutual Fund transferred on or before 10-07-2014 (taxable @ 10% without indexation benefit)
a | Full value of consideration | 4a |  |
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 (4a - 4biv) | 4c |
d | Deduction under sections 54EC (Specify details in item D below) | 4d |
e | Long-term Capital Gains on assets at B4 above (4c – 4d) | B4e |
5 | For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)
a | LTCG computed without indexation benefit | 5a |  |
b | Deduction under sections 54EC (Specify details in item D below) | 5b |  |
c | LTCG on share or debenture(5a - 5b) | B5c |
6 |
1 | For NON-RESIDENTS- from sale of,
a | Full value of consideration | 6a |
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 (6a – biv) | 6c |
d | Deduction under sections 54EC (Specify details in item D below) | 6d |
e | Long-term Capital Gains on assets at 6 above in case of NON-RESIDENT (6c – 6d) | B6e |
7 | From sale of assets where B1 to B6 above are not applicable
a | Full value of consideration | 7a |  |
b | Deductions under section 48
| i | Cost of acquisition with indexation | bi |
ii | Cost of improvement with indexation | bii |
iii | Expenditure wholly and exclusively in connection with transfer | biii |
iv | Total (bi + bii +biii) | biv |
c | Balance (7a - biv) | 7c |  |
d | Deduction under sections 54D/54EC/54G/54GA (Specify details in item D below)
S. No. |  | Section | Amount
1 |  |  |
| Total | 7d |
e | Long-term Capital Gains on assets at B7 above (7c-7d) | B7e |
8 | 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? If yes, then provide the details below |
Sl.No. |  | Previous year in which asset transferred | Section under which deduction claimed in that year | New asset acquired/constructed | Amount not used for new asset or remained unutilized in Capital gains account (X)
Year in which asset acquired/constructed | Amount utilised out of Capital Gains account
1 |  | 2011-12 |  |  |  |
b | Amount deemed to be long-term capital gains, other than at 'a' |
Total amount deemed to be long-term capital gains (aXi + b) | B8 |
9 | FOR NON-RESIDENTS- LTCG included in items B1 to B8 but not chargeable to tax in India as per DTAA
Sl.No. |  | Country Name,Code | Article of DTAA | Whether Tax Residency Certificate obtained? | Item no. B1 to B8 above in which included | Amount of LTCG
1 |  |  |  |  |  |
Total amount of LTCG not chargeable to tax in India as per DTAA | B9 |
10 | Total long term capital gain [B1e + B2e + B3e + B4e + B5c + B6e + B7e + B8 - B9] (In case of loss take the figure to 9xi of schedule CFL) | B10 |
C | Income chargeable under the head “CAPITAL GAINS” (A10 + B10) (take B10 as nil, if loss) | C |
D | Information about deduction claimed
1 | In case of deduction u/s 54D/54EC/54G/54GA give following details
S. No. |  | Section under which deduction claimed | Amount of deduction | Cost of new asset | Date of its acquisition/construction | Amount deposited in Capital Gains Accounts Scheme before due date
1 |  |  |  |  |  |
| Total deduction claimed |  |
E | Set-off of current year capital losses with current year capital gains (excluding amounts included in A9 & B9 which is 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 (7= 1-2-3-4-5-6)
15% | 30% | applicable rate | 10% | 20%
1 | 2 | 3 | 4 | 5 | 6 | 7
i | Loss to be set off (Fill this row if figure computed is negative) |  |  |  |  |  |  |
ii | Short term capital gain | 15% |  |  |  |  |  |  |
iii | 30% |  |  |  |  |  |  |
iv | applicable rate |  |  |  |  |  |  |
v | Long term capital gain | 10% |  |  |  |  |  |  |
vi | 20% |  |  |  |  |  |  |
vii | Total loss set off (ii + iii + iv + v + vi) |  |  |  |  |  |
viii | Loss remaining after set off (i – vii) |  |  |  |  |  |
F | Information about accrual/receipt of capital gain
| Type of Capital gain / Date | Upto 15/9 (i) | 16/9 to 15/12 (ii) | 16/12 to 15/3 (iii) | 16/3 to 31/3 (iv)
1 | Short-term capital gains taxable at the rate of 15% Enter value from item 5v of schedule BFLA, if any. |  |  |  |
2 | Short-term capital gains taxable at the rate of 30% Enter value from item 5vi of schedule BFLA, if any. |  |  |  |
3 | Short-term capital gains taxable at applicable rates Enter value from item 5vii of schedule BFLA, if any.. |  |  |  |
4 | Long- term capital gains taxable at the rate of 10% Enter value from item 5viii of schedule BFLA, if any. |  |  |  |
5 | Long- term capital gains taxable at the rate of 20% Enter value from item 5ix of schedule BFLA, if any. |  |  |  |
Note: Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head
#### Income from other sources
1 | Income |
| a | Dividends, Gross | 1a |
b | Interest, Gross | 1b |
c | Rental income from machinery, plants, buildings, etc., Gross | 1c |
d | Others, Gross (excluding income from owning race horses)Mention the source
S. No. |  | Source | Income
1 |  | Income by way of winnings from lotteries, crossword puzzles etc |
2 |  |  |
| Total (1di + 1dii+ 1diii) |
e | Total (1a + 1b + 1c + 1d) | 1e |
f | Income included in '1e' chargeable to tax at special rate (to be taken to schedule SI) |
| i | Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc (u/s 115BB) | 1fi |
ii | Any other income chargeable to tax at the rate specified under chapter XII/XII-A | 1fii |
iii | FOR NON-RESIDENTS- Income chargeable to be taxed under DTAA
Sl.No. |  | Country Name,Code | Article of DTAA | Rate of tax under DTAA | Whether Tax Residency Certificate obtained? | Corresponding section of the Act which prescribes rate | Amount of income
1 |  |  |  |  |  |  |
Total amount of income chargeable to tax under DTAA | 1fiii |
iv | Income included in '1e' chargeable to tax at special rate (1fi + 1fii + 1fiii) | 1fiv |
g | Gross amount chargeable to tax at normal applicable rates (1e-1fiv) | 1g |
h | Deductions under section 57 (other than those relating to income under 1fi, 1fii & 1fiii for non-residents) |
| i | Expenses / Deductions | hi |
ii | Depreciation | hii |
iii | Total | hiii |
i | Income from other sources (other than from owning race horses and amount chargeable to tax at special rate) (1g – hiii) (If negative take the figure to 4i of schedule CYLA) | 1i |
2 | Income from other sources (other than from owning and maintaining race horses) (1fiv + 1i) (enter1i as nil, if negative) | 2 |
3 | Income from the activity of owning race horses |
| a | Receipts | 3a |
b | Deductions under section 57 in relation to (4) | 3b |
c | Balance (3a – 3b) (if negative take the figure to 10xi of Schedule CFL) | 3c |
4 | Income under the head “Income from other sources” (2 + 3c) (take 3c as nil if negative) | 4 |
#### Details of Income after set-off of current years losses
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
Total loss (4c of Schedule -HP) | Total loss (2v of item E of Schedule BP) | Total loss (1i) of Schedule-OS
1 | 2 | 3 | 4 | 5=1-2-3-4
i | Loss to be set off -< |  |  |  |  |
ii | House property |  |  |  |  |
iii | Business (excluding speculation income and income from specified business) |  |  |  |  |
iv | Speculation Income |  |  |  |  |
v | Specified business income u/s 35AD |  |  |  |  |
vi | Short-term capital gain taxable @ 15% |  |  |  |  |
vii | Short-term capital gain taxable @ 30% |  |  |  |  |
viii | Short-term capital gain taxable at applicable rates |  |  |  |  |
ix | Long term capital gain taxable @ 10% |  |  |  |  |
x | Long term capital gain taxable @ 20% |  |  |  |  |
xi | Other sources (excluding profit from owning and maintaining race horses and amount chargeable for special rate of tax) |  |  |  |  |
xii | Profit from owning and maintaining race horses |  |  |  |  |
xiii | Total loss set-off (ii+ iii+ iv+ v+ vi+ vii+ viii+ ix+ x+ xi+ xii) |  |  |  |  |
xiv | Loss remaining after set-off (i - xiii) |  |  |
#### Schedule BFLA - Details of Income after Set off of Brought Forward Losses of earlier years
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 |  |  |  |  |
ii | Business (excluding speculation profit and income from specified business) |  |  |  |  |
iii | Speculation Income |  |  |  |  |
iv | Specified Business Income |  |  |  |  |
v | Short-term capital gain taxable at 15% |  |  |  |  |
vi | Short-term capital gain taxable at 30% |  |  |  |  |
vii | Short-term capital gain taxable at applicable rates |  |  |  |  |
viii | Long term capital gain taxable at 10% |  |  |  |  |
ix | Long term capital gain taxable at 20% |  |  |  |  |
x | Other sources income (excluding profit from owning and maintaining race horses and amount chargeable to special rate of tax) |  |  |  |  |
xi | Profit from owning and maintaining race horses |  |  |  |  |
xii | Total of brought forward loss set off |  |  |  |
xiii | Current year’s income remaining after set off Total (i5 + ii5 + iii5 + iv5+v5 + vi5 + vii5 + viii5 + ix5 + x5 + xi5) |
#### Details of Losses to be carried forward to future years
Sl.No | Assessment Year | Date of Filing (DD/MM/YYYY) | House property loss | Loss from business other than loss from speculative Business and specified business | Loss from speculative Business | Loss from specified business | Short-term capital loss | Long-term Capital loss | Loss from owning and maintaining race horses
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10)
i | 2007-08 |  |  |  |  |  |  |  |
ii | 2008-09 |  |  |  |  |
iii | 2009-10 |  |  |  |  |
iv | 2010-11 |  |  |  |  |  |
v | 2011-12 |  |  |  |  |  |  |  |
vi | 2012-13 |  |  |  |  |  |  |  |
vii | 2013-14 |  |  |  |  |  |  |  |
viii | 2014-15 |  |  |  |  |  |  |  |
ix | Total of earlier year losses b/f |  |  |  |  |  |  |  |
x | Adjustment of above losses in Schedule BFLA |  |  |  |  |  |  |
xi | 2015-16 (Current year losses) |  |  |  |  |  |  |
xii | Total loss Carried Forward to future years |  |  |  |  |  |  |
#### Schedule UD - Unabsorbed depreciation and allowance under section 35(4)
Sl.No (1) |  | Assessment Year (2) | Depreciation | Allowance under section 35(4)
Amount of brought forward unabsorbed depreciation (3) | Amount of depreciation set-off against the current year income (4) | Balance Carried forward to the next year (5) | Amount of brought forward unabsorbed allowance (6) | Amount of allowance set-off against the current year income (7) | Balance Carried forward to the next year (8)
1 |  | 2015-16 |  |  |  |  |  |
2 |  |  |  |  |  |  |  |
| Total |  |  |  |  |  |
#### Deduction under section 10A
Deduction in respect of units located in Special Economic Zone
Sl.No. |  | Undertaking | Assessment year in which unit begins to manufacture/produce | Amount of deduction
1 |  | Undertaking No.1 |  |
Total deduction under section 10A (a+b+c+d) |
#### Deduction under section 10AA
Deduction in respect of units located in Special Economic Zone
Sl.No. |  | Undertaking | Assessment year in which unit begins to manufacture/produce/provide services | Amount of deduction
1 |  | Undertaking No.1 |  |
Total deduction under section 10AA (a + b + c + d) |
#### Details of donation entitled for deduction under Section 80G #### A. Donations entitled for 100% deduction without qualifying limit
S No. |  | Name of donee * | Address Detail * | City or Town or District * | State Code * | PinCode * | PAN of Donee * | Amount of donation * | Eligible Amount of Donation
1 |  |  |  |  |  |  |  |  |
Total A |  |
#### B.Donations entitled for 50% deduction without qualifying limit
S No. |  | Name of donee * | Address Detail * | City or Town or District * | State Code * | PinCode * | PAN of Donee * | Amount of donation * | Eligible Amount of Donation
1 |  |  |  |  |  |  |  |  |
Total B |  |
#### C. Donations entitled for 100% deduction subject to qualifying limit
S No. |  | Name of donee * | Address Detail * | City or Town or District * | State Code * | PinCode * | PAN of Donee * | Amount of donation * | Eligible Amount of Donation
1 |  |  |  |  |  |  |  |  |
Total C |  |
#### D. Donations entitled for 50% deduction subject to qualifying limit
S No. |  | Name of donee * | Address Detail * | City or Town or District * | State Code * | PinCode * | PAN of Donee * | Amount of donation * | Eligible Amount of Donation
1 |  |  |  |  |  |  |  |  |
Total D |  |
####
E.Total donations (A + B + C + D) |
F.Total Eligible amount of Donations (A + B + C + D) |
#### Schedule 80-IA - Deductions under section 80-IA
a |
Deduction in respect of profits of an enterprise referred to in section 80-IA(4)(i) [Infrastructure facility]
1 |  | Undertaking No.1 |
b |
Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(ii) [Telecommunication services]
1 |  | Undertaking No.1 |
c |
Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iii) [Industrial park and SEZs]
1 |  | Undertaking No.1 |
d |
Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power]
1 |  | Undertaking No.1 |
e |
Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(v) [Revival of power generating plant] and deduction in respect of profits of an undertaking referred to in section 80-IA(4)(vi) [Cross-country natural gas distribution network]
1 |  | Undertaking No.1 |
f | Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1 + c2+ d1 + d2 + e1 + e2) | e |
#### Sch 80- IB Deductions under Section 80-IB
a |
Deduction in respect of industrial undertaking located in Jammu & Kashmir [Section 80-IB(4)]
1 |  | Undertaking No.1 |
b |
Deduction in respect of industrial undertaking located in industrially backward states specified in Eighth Schedule [Section 80-IB(4)]
1 |  | Undertaking No.1 |
c |
Deduction in respect of industrial undertaking located in industrially backward districts [Section 80-IB(5)]
1 |  | Undertaking No.1 |
d |
Deduction in the case of multiplex theatre [Section 80-IB(7A)]
1 |  | Undertaking No.1 |
e |
Deduction in the case of convention centre [Section 80-IB(7B)]
1 |  | Undertaking No.1 |
f |
Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)]
1 |  | Undertaking No.1 |
g |
Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)]
1 |  | Undertaking No.1 |
h |
Deduction in the case of an undertaking operating a cold chain facility [Section 80-IB(11)]
1 |  | Undertaking No.1 |
i |
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)]
1 |  | Undertaking No.1 |
j |
Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of foodgrains [Section 80-IB(11A)]
1 |  | Undertaking No.1 |
k |
Deduction in the case of an undertaking engaged in operating and maintaining a rural hospital [Section 80-IB(11B)]
1 |  | Undertaking No.1 |
l |
Deduction in the case of an undertaking engaged in operating and maintaining a hospital in any area, other than excluded area [Section 80-IB(11C)]
1 |  | Undertaking No.1 |
m | Total deduction under section 80-IB (Total of a to l) | m |
#### Sch 80-IC or 80-IE Deductions under section 80-IC or 80-IE
a |
Deduction in respect of undertaking located in Sikkim
1 |  | Undertaking No.1 |
b |
Deduction in respect of undertaking located in Himachal Pradesh
1 |  | Undertaking No.1 |
c |
Deduction in respect of undertaking located in Uttaranchal
1 |  | Undertaking No.1 |
d | Deduction in respect of undertaking located in North-East
da |
Assam
1 |  | Undertaking No.1 |
db |
Arunachal Pradesh
1 |  | Undertaking No.1 |
dc |
Manipur
1 |  | Undertaking No.1 |
dd |
Mizoram
1 |  | Undertaking No.1 |
de |
Meghalaya
1 |  | Undertaking No.1 |
df |
Nagaland
1 |  | Undertaking No.1 |
dg |
Tripura
1 |  | Undertaking No.1 |
dh | Total of deduction for undertakings located in North-east (Total of da to dg) | dh |
e | Total deduction under section 80-IC or 80-IE (a + d + c + dh) | e |
#### Deductions under Chapter VI-A
#### 1. Part B- Deduction in respect of certain payments
a | 80G |  |
b | 80GGC |  |
| Total Deduction under Part B (a + b) |  |
#### 2. Part C- Deduction in respect of certain incomes
c | 80-IA (f of Schedule 80-IA) |  |
d | 80-IAB |  |
e | 80-IB (m of Schedule 80-IB) |  |
f | 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE) |  |
g | 80-ID(item 10(e) of Form 10CCBBA) |  |
h | 80JJA |  |
i | 80-LA(9 of Annexure to Form 10CCF) |  |
j | 80P |  |
| Total Deduction under Part C (total of c to j) |  |
3 | Total deductions under Chapter VI-A (1 + 2) |  |
#### Computation of Alternate Minimum Tax payable under section 115JC
1 | Total Income as per item 13 of PART-B-TI* | 1 |
2 | Adjustment as per section 115JC(2)
| a | Deduction Claimed under any section included in Chapter VI-A under the heading “C.—Deductions in respect of certain incomes” | 2a |
| b | Deduction Claimed u/s 10AA | 2b |
| c | Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed | 2c |
| d | Total Adjustment (2a+ 2b +2c) | 2d |
3 | Adjusted Total Income under section 115JC(1) (1+2d) | 3 |
4 | Tax payable under section 115JC [18.5% of (3)] )] (In the case of Individual, HUF, AOP, BOI, AJP this is applicable if 3 is greater than Rs. 20 lakhs) | 4 |
#### Schedule AMTC-Computation of tax credit under section 115JD
1 | Tax under section 115JC in assessment year 2015-16 (1d of Part-B-TTI) | 1 |
2 | Tax under other provisions of the Act in assessment year 2015-16 (2g 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 AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.No | Assessment Year (AY) (A) | AMT Credit (B) | AMT Credit Utilised during the Current Assessment Year (C) | Balance AMT Credit Carried Forward (D)= (B3) -( C)
Gross (B1) | Set-off in earlier assessment years (B2) | Balance brought forward to the current assessment year (B3) = (B1) – (B2)
i | 2012-13 |  |  |  |  |
ii | 2013-14 |  |  |  |  |
iii | 2014-15 |  |  |  |  |
iv | Current AY(enter 1 -2, if 1>2 else enter 0) |  |  |  |  |
v | Total |  |  |  |  |
5 | Amount of tax credit under section 115JD utilised during the year [total of item no 4 (C)] | 5 |
6 | Amount of AMT liability available for credit in subsequent assessment years [total of 4 (D)] | 6 |
#### Income chargeable to Income tax at special rates
Sl.No. | Section/Description * | Special rate (%)* | Income (i)* | Taxable Income after adjusting for Min Chargeable to Tax* | Tax thereon (ii)*
1 | 111 - Tax on accumulated balance of recognised PF |  |  |  |
2 | Chargeable under DTAA rate |  |  |  |
3 | 115B - Profits and gains of life insurance business |  |  |  |
4 | 111A (STCG on shares/units on which STT paid) |  |  |  |
5 | 112 (LTCG on others) |  |  |  |
6 | 112 proviso (LTCG on listed securities/ units without indexation) |  |  |  |
7 | 112(1)(c)(iii) - LTCG on unlisted securities in case of non-residents |  |  |  |
8 | 115BB (Winnings from lotteries, puzzles, races, games etc.) |  |  |  |
9 | 115AD(1)(ii) -STCG (other than on equity share or equity oriented mutual fund referred to in section 111A) by an FII |  |  |  |
Total |  |  |
#### Details of Exempt Income (Income not to be included in Total Income)
1 | Interest income | 1 |
2 | Dividend income | 2 |
3 | Long-term capital gains on which Securities Transaction Tax is paid | 3 |
4 | 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 | Net Agricultural income for the year (i – ii – iii) (enter nil if loss) | 4 |
5 | Share in the income of AOP (Mention PAN of the AOP and amount)
S.No. |  | PAN | Amount
1 |  |  |
Total |
6 | Others | 6 |
7 | Total (1 + 2 + 3 + 4 + 5 + 6) | 7 |
#### Schedule FSI - Details of Income from outside India and tax relief
Sl.No. |  | Country Code | Taxpayer Identification number | Sl.No. | 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 |  |  |  |  |
Note: Please refer to the instructions for filling out this schedule
#### Schedule TR - Summary of tax relief claimed for taxes paid outside India
1 | Details of Tax Relief claimed
Sl.No. | 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)
1 |  |  |  |  |
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 |
4a | Amount of tax refunded | 4a |
4b | Assessment year in which tax relief allowed in India | 4b |
Note: Please refer to the instructions for filling out this schedule.
#### Schedule FA #### Details of Foreign Assets and Income from any source outside India
A | Details of Foreign Bank Accounts held (including any beneficial interest) at any time during the previous year
Sl No (1) |  | Country Code and Name(2) | Name of the Bank (3a) | Address of the Bank (3b) | Account holder name (4) | Status (5) | Account Number (6) | Account opening date (7) | Peak Balance During the Year (8) (₹) | Interest accrued in the account (9) (₹) | Interest taxable and offered in this return
Amount (10) (₹) | Schedule where offered (11) | Item number of schedule (12)
1 |  |  |  |  |  |  |  |  |  |  |  |  |
B | Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the previous year
Sl No (1) |  | Country Code and Name(2) | Nature of entity (3) | Name of the Entity (4a) | Address of the Entity (4b) | Nature of Interest (5) | Date since held (6) | Total Investment (at cost)(7) (₹) | Income accrued from such Interest(8) (₹) | Nature of Income (9) | Income taxable and offered in this return
Amount (10) (₹) | Schedule where offered (11) | Item number of schedule (12)
1 |  |  |  |  |  |  |  |  |  |  |  |  |
C | Details of Immovable Property held (including any beneficial interest) at any time during the previous year
Sl No (1) |  | Country Code and Name(2) | Address of the Property (3) | Ownership (4) | Date of acquisition (5) | Total Investment (at cost) (6) (₹) | Income derived from the property (7) (₹) | Nature of Income (8) | Income taxable and offered in this return
Amount (9) (₹) | Schedule where offered (10) | Item number of schedule (11)
1 |  |  |  |  |  |  |  |  |  |  |
D | Details of any other Capital Asset held (including any beneficial interest) at any time during the previous year
Sl No (1) |  | Country Code and Name(2) | Nature of Asset (3) | Ownership (4) | Date of acquisition (5) | Total Investment (at cost) (6) (₹) | Income derived from the asset (7) (₹) | Nature of Income (8) | Income taxable and offered in this return
Amount (9) (₹) | Schedule where offered (10) | Item number of schedule (11)
1 |  |  |  |  |  |  |  |  |  |  |
E | Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the previous year and which has not been included in A to D above.
Sl No (1) |  | Name of the Institution in which the account is held (2) | Address of the Institution (3) | Name of the account holder (4) | Account Number (5) | Peak Balance/Investment during the year (6) (₹) | Whether income accrued is taxable in your hands? (7) | If (7) is yes, Income accrued in the account (8) (₹) | If (7) is yes, Income offered in this return
Amount (9) (₹) | Schedule where offered (10) | Item number of schedule (11)
1 |  |  |  |  |  |  |  |  |  |  |
F | Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl No (1) |  | Country Code and Name(2) | Name of the trust (3a) | Address of the trust (3b) | Name of trustees (4a) | Address of trustees (4b) | Name of Settlor (5a) | Address of Settlor (5b) | Name of Beneficiaries (6a) | Address of Beneficiaries (6b) | Date since position held (7) | Whether income derived is taxable in your hands? (8) | If (8) is yes, Income derived from the trust (9) (₹) | If (8) is yes, Income offered in this return
Amount (10) (₹) | Schedule where offered (11) | Item number of schedule (12)
1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
G | Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession
Sl No (1) |  | Country Code and Name(2) | Name of the person from whom derived (3a) | Address of the person from whom derived (3b) | Income derived (4) | Nature of income (5) | Whether taxable in your hands? (6) | If (6) is yes, Income offered in this return
Amount (7) (₹) | Schedule where offered (8) | Item number of schedule (9)
1 |  |  |  |  |  |  |  |  |  |
Note:Please refer to the instructions for filling up this schedule