Instructions Home PART A - GENERAL (1) PART A - GENERAL (2) BALANCE SHEET Manufacturing Account Trading Account Part A - P & L PART A - OI Part A - QD Schedule HP Schedule BP Schedule DPM Schedule DOA Schedule DEP Schedule DCG Schedule ESR Schedule CG Schedule-112A Schedule-115AD(1)(iii)(P) Schedule OS Schedule CYLA Schedule BFLA Schedule CFL Schedule UD Schedule ICDS Schedule 10AA Schedule 80G Schedule 80GGA Schedule RA Schedule 80 Schedule 80P Schedule VI-A Schedule AMT Schedule AMTC Schedule SI Schedule IF Schedule EI Schedule PTI Schedule TPSA Schedule FSI Schedule TR Schedule FA Schedule DI Schedule GST Part B - TI Part B - TTI IT TDS TCS Verification #### Home
S.No | Schedule Name | Schedule Description | Schedule 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, 2020 | Yes
4 | MANUFACTURING ACCOUNT | Manufacturing Account for the financial year 2019-20 | Yes
5 | TRADING ACCOUNT | Trading Account for the financial year 2019-20 | Yes
6 | Part A - P & L | Profit and Loss Account for the financial year 2019-20 | Yes
7 | PART A - OI | Other Information | Yes
8 | Part A - QD | Quantitative details | Yes
9 | Schedule HP | Details of Income from House Property |
10 | Schedule BP | Computation of income from business or profession |
11 | Schedule DPM | Depreciation on Plant and Machinery |
12 | Schedule DOA | Depreciation on other assets |
13 | Schedule DEP | Summary of Depreciation on Assets |
14 | Schedule DCG | Deemed Capital Gains on sale of depreciable assets |
15 | Schedule ESR | Schedule ESR - Deduction under section 35 or 35CCC or 35CCD |
16 | Schedule CG | Capital Gains |
17 | Schedule-112A | Details of Income from 112A |
18 | Schedule-115AD(1)(iii)(P) | Details of Income from 115AD(1)(iii) proviso |
19 | Schedule OS | Income from other sources |
20 | Schedule CYLA | Details of Income after Set off of Current years losses | Yes
21 | Schedule BFLA | Details of Income after Set off of Brought Forward Losses of earlier years | Yes
22 | Schedule CFL | Details of Losses to be carried forward to future Years |
23 | Schedule UD | Unabsorbed depreciation and allowance under section 35(4) |
24 | Schedule ICDS | Effect of Income Computation Disclosure Standards on profit |
25 | Schedule 10AA | Deduction under section 10AA |
26 | Schedule 80G | Details of donation entitled for deduction under Section 80G |
27 | Schedule 80GGA | Details of donations for scientific research or rural development |
28 | 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)] |
29 | Schedule 80 | Schedule 80-IA - Deductions under section 80-IA |
30 | Schedule 80P | Deductions under Chapter 80P |
31 | Schedule VI-A | Deductions under Chapter VI-A |
32 | Schedule AMT | Computation of Alternate Minimum Tax payable under section 115JC |
33 | Schedule AMTC | Schedule AMTC-Computation of tax credit under section 115JD |
34 | Schedule SI | Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section code and rate of tax] |
35 | Schedule IF | Information regarding partnership firms in which you are partner |
36 | Schedule EI | Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) |
37 | Schedule PTI | Pass Through Income details from business trust or investment fund as per section 115UA,115UB |
38 | Schedule TPSA | Details of Tax on secondary adjustments as per section 92CE(2A) |
39 | Schedule FSI | Details of Income accruing or arising outside India |
40 | Schedule TR | Details of Tax Relief claimed under Section 90 or Section 90A or Section 91 |
41 | Schedule FA | Details of foreign assets |
42 | Schedule DI | Details of investments |
42 | Schedule GST | Schedule-GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST |
43 | Part B - TI | Computation of total income | Yes
44 | Part B - TTI | Computation of tax liability on total income | Yes
45 | IT | Details of Advance Tax and Self Assessment Tax Payments of Income-tax |
46 | TDS | Details of Tax Deducted at Source on Income [As per Form 16 A, 27D issued by Deductor(s)] |
47 | TCS | Details of Tax Collected at Source |
48 | Verification | Verification | Yes
#### 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) (Please refer instruction)
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 i.e. % sign not required.
6. Please verify the Return before submitting or saving the final XML.
#### Personal Information
Name* |  | Is there any change in the name? If yes, please furnish the old name |
PAN * |  | Date of formation (DDMMYYYY) * |
Date of Commencement of business (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* |  | Pin Code |
Zip Code |  | No Zip Code
Status* |  | Sub Status |
Phone number (Office) | - Do not prefix STD code with '0'
Mobile No. 1* |  | Mobile No. 2 |
Email Address-1* |  | Email Address-2 |
#### Filing Status
Filed u/s * |  | Filed in response to notice u/s |
If revised/defective/ in response to notice for Modified, then enter Receipt no. |  | Date of filing original return (DD/MM/YYYY) |
If filed, in response to a notice u/s 139(9)/142(1)/148/153A/153C enter unique number/Document Identification Number(DIN) and date of such notice/Order, or if filed u/s 92CD enter date of advance pricing agreement
Unique Number/ Document Identification Number(DIN) |  | Date of such Notice or Order or if filed u/s 92CD enter date of advance pricing agreement |
Whether you are a business trust?* |
Whether you are a investment fund referred to in section 115UB?* |
Residential Status * |
Whether assessee is located in an International Financial Services Centre and derives income solely in convertible foreign exchange?* |
Whether you are recognized as start up by DPIIT * |
If yes, please provide start up recognition number allotted by the DPIIT |
Whether certificate from inter-ministerial board for certification is received? * |
If yes, please provide the certification number |
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 | Capacity of the Representative | Address of the representative | Permanent Account Number (PAN) of the representative | Aadhaar Number of the representative
Whether you are Partner in a firm? If yes, please furnish following information* |
Sl. No. |  | Name of Firm | PAN
1 |  |  |
Whether you have held unlisted equity shares at any time during the previous year?If yes, please furnish following information in respect of equity shares * |
Sl. No. |  | Name of company | Type of Company(Col 1b) | 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 subscription / purchase | Face value per share | Issue price per share (in case of fresh issue) | Purchase price per share (in case of purchase from existing shareholder) | No. of shares | Sale consideration | No. of shares | Cost of acquisition
|  | (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14)
1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
#### AUDIT DETAILS
(a1) | Whether liable to maintain accounts as per section 44AA?* |
(a2) | Whether assessee is declaring income only under section 44AD/44ADA/44AE/44B/44BB/44BBA |
(a2i) | If No , Whether during the year Total sales/turnover/gross receipts of business exceeds Rs. 1 crores but does not exceed Rs. 5 crores? |
(a2ii) | If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover or gross receipts or on capital account like capital contributions, loans etc. during the previous year, in cash, does not exceed five per cent of said amount |
(a3iii) | If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loans etc., in cash, during the previous year does not exceed five per cent of the said payment |
(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) | Proprietorship/firm registration number |
(vi) | Permanent Account Number (PAN) of the auditor (proprietorship/ firm) |
(vii) | Aadhaar No. of the auditor (proprietorship/ firm) |
(viii) | Date of audit report |
(d.i) | Are you liable for Audit u/s 92E?
(di.a) | If (di) is Yes, whether the accounts have been audited u/s. 92E? |
| Date of audit report (DD/MM/YYYY) |
(d.ii) | If liable to furnish other audit report,(Please see Instruction 6))
Sl. No. |  | Section Code | Whether have you furnished such other audit report? | mention the date of furnishing such other audit report?
1 |  |  |  |
(e) | If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit report?
Sl. No. |  | Act | Description | Section | Have you got audited under the selected Act other than the Income-tax Act? | 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 or executor of AJP a foreign company? |
C | If Yes, mention the percentage of share of the foreign company in the AOP/BOI or executor of AJP. |
D | Whether total income of any member of the AOP/BOI or executor of AJP (excluding his share from such association or body or Executor of AJP) 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 or executors in case of estate of deceased /executor in case of estate of insolvent as on 31st day of March2020 or date of dissolution
Serial No. | Name and Address | Percentage of share (if determinate) | PAN | Aadhaar Number | Aadhaar Enrolment Id (if eligible for Aadhaar) | Designated Partner Identification Number, in case partner in LLP | Status* | Rate of Interest on capital* | Remuneration paid/ payable*
| Name* | Address* | City* | State* | Country* | Pin code | Zip Code
(1) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10)
1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
F | To be filled in case of persons referred to in section 160(1)(iii) or (iv)
| 1 | Whether shares of the beneficiary are determinate or known? |
| 2 | Whether the person referred in section 160(1)(iv) has Business Income? |
| 3 | Whether the person referred in section 160(1)(iv) is declared by a Will and /or is exclusively for the benefit of any dependent relative of the settlor and/or is the only trust declared by the settlor? |
| 4 | If both the responses to "1" & "2" above are "No", please furnish the following details:
|  | i. Whether all the beneficiaries has income below basic exemption limit? |
|  | ii. Whether the relevant income or any part thereof is receivable under a trust declared by any person by will and such trust is the only trust so declared by him? |
|  | iii. Whether the trust is non-testamentary trust created before 01-03-1970 for the exclusive benefit of relatives/member of HUF of the settlor mainly dependent on him/Family? |
|  | iv. Whether the trust is created on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on Business or profession exclusive for the employees in such Business or Profession? |
#### Nature of business or profession, if more than one business or profession indicate the three main activities/ products(OTHER THAN THOSE DECLARING INCOME UNDER 44AD, 44ADA AND 44AE) .
S.No. |  | Code-Sub Sector* | Tradename of business, if any | Description
1 |  |  |  |
#### BALANCE SHEET AS ON 31ST DAY OF MARCH, 2020 OR DATE OF DISSOLUTION (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 Leave encashment/Superannuation/ Gratuity | iiB |  |
C. Other Provisions | iiC |  |
D. Total(iiA + iiB + iiC) | iiD |
iii | Total (iG + iiD) | 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, 2020, 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 |
#### Part A-Manufacturing Account- Manufacturing Account for the financial year 2019-20 (fill items 1 to 3 in a case where regular books of accounts are maintained, otherwise fill items 62 to 66 as applicable)
1 | Debits to manufacturing account
| Opening Inventory
| A | (i) | Opening stock of raw-material | A(i) |
(ii) | Opening stock of Work in progress | A(ii) |
(iii) | Total (i + ii) | A(iii) |
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 | (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) | (vii) |
F | Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) | F |
2 | Closing Stock
| (i) | Raw material | (i) |
(ii) | Work-in-progress | (ii) |
| Total (2i +2ii) |  |
3 | Cost of Goods Produced – transferred to Trading Account (1f-2) |
#### Part A-Trading Account -Trading Account for the financial year 2019-20 (fill items 4 to 12 in a case where regular books of accounts are maintained, otherwise fill items 62 to 66 as applicable)
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 | A(i) |
(ii) | Sale of services | A(ii) |
(iii) | Other operating revenues (specify nature and amount) |
S. No. |  | Nature of other operating revenue | Amount
1 |  |  |
Total | 4 |
(iv) | Total(i+ii+iiic) | A(iv) |
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 | Ci |
ii | Service Tax | Cii |
iii | VAT/ Sales tax | Ciii |
iv | Central Goods & Service Tax (CGST) | Civ |
v | State Goods & Services Tax (SGST) | Cv |
vi | Integrated Goods & Services Tax (IGST) | Cvi |
vii | Union Territory Goods & Services Tax (UTGST) | Cvii |
viii | Any other duty, tax and cess | Cviii |
ix | Total (i + ii + iii + iv +v+ vi+vii+viii) | Cix |
D | Total Revenue from operations (Aiv + B +Cix) | D |
5 | Closing Stock of Finished Goods | 5 |
6 | Total of credits to Trading Account (4D + 5 ) | 6 |
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 | 9(i) |
(ii) | Power and fuel | 9(ii) |
(iii) | Other direct expenses |
S. No. |  | Nature of direct expenses | Amount
1 |  |  |
Total | 9(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/Loss from Business/Profession - transferred to Profit and Loss account (6-7-8-9-10xii-11) | 12 |
#### Part A-P&L-Profit and Loss Account for the financial year 2019-20 (fill items 13 to 61 in a case where regular books of accounts are maintained, otherwise fill items 62 to 64 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13 | Gross profit transferred from Trading Account | 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 currency 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)
|  | Nature | Amount
1 |  |  |
x | Total(xa + xb) |
xii | Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) | 2xi |
| 15 | Total of credits to profit and loss account (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 | 1i |
| ii | Bonus | ii |
| iii | Reimbursement of medical expenses | iii |
| iv | Leave encashment | iv |
| v | Leave travel benefits | v |
| vi | Contribution to approved superannuation fund | vi |
| vii | Contribution to recognised provident fund | vii |
| viii | Contribution to recognised gratuity fund | viii |
| ix | Contribution to any other fund | ix |
| x | Any other benefit to employees in respect of which an expenditure has been incurred | x |
| xi | Total compensation to employees ((total of 22i to 22x)) | xi |
| xii | Whether any compensation, included in 22xi, paid to non-residents | xiia |  |  |
|  | If Yes, amount paid to non-residents | xiib |  |  |
23 | Insurance |
| i | Medical Insurance | i |
| ii | Life Insurance | ii |
| iii | Keyman's Insurance | iii |
| iv | Other Insurance including factory, office, car, goods,etc. | iv |
| v | Total expenditure on insurance (23i + 23ii + 23iii + 23iv) | v |
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) | iii |
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) | iii |
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) | iii |
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 | i |
| ii | Service tax | ii |
| iii | VAT/ Sales tax | iii |
| iv | Cess | iv |
| v | Central Goods & Service Tax (CGST) | v |
| vi | State Goods & Services Tax (SGST) | vi |
| vii | Integrated Goods & Services Tax (IGST) | vii |
| viii | Union Territory Goods & Services Tax (UTGST) | viii |
| ix | Any other rate, tax, duty or cess incl STT and CTT | ix |
| x | Total rates and taxes paid or payable ((44i+44ii+44iii+44iv+44v+ 44vi + 44vii + 44viii + 44ix) |
45 | Audit fee | 45 |
46 | Salary/Remuneration to Partners of the firm | 46 |
47 | Other expenses (specify nature and amount)
|  | Nature | Amount
1 |  |  |
| Total |
48 | 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 | Aadhaar Number | Amount
1 |  |  |  |
| Total |
ii | Others (more than Rs. 1 lakh) where PAN/ Aadhaar No. is not available (provide name and complete address)
Sl.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 |  |  |  |  |  |  |  |  |  |  |  |
| Total |
| iii | Others (where aggregate amount of bad debt per person is less than Rs.1 lakh) | iii |
| iv | Total Bad Debt (48i + 48ii + 48iii) | iv |
49 | Provision for bad and doubtful debts | 49 |
50 | Other provisions | 50 |
51 | Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46 + 47iii + 48iv + 49 + 50)] | 51 |
52 | 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) | iii |
53 | Depreciation and amoritisation | 53 |
54 | Net Profit before taxes (51 - 52iii - 53 ) | 54 |
PROVISIONS FOR TAX AND APPROPRIATIONS
55 | Provision for current tax | 55 |
56 | Provision for Deferred Tax and Deferred Liability | 56 |
57 | Profit after tax( 54 - 55 - 56) | 57 |
58 | Balance brought forward from previous year | 58 |
59 | Amount available for appropriation (57 + 58) | 59 |
60 | Transferred to reserves and surplus | 60 |
61 | Balance carried to balance sheet in proprietor’s account (59 - 60) | 61 |
62 | COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD
Sl.No |  | Name of the Business | Business Code | Description
1 |  |  |  |
i | Gross turnover/Gross receipts (ia+ib) year | 62i |
a | 'Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received before specified date | a |  |
b | Any other mode year | b |
ii | Presumptive income under section 44AD(iia+iib) | 62ii |
a | 6% of 62ia, or the amount claimed to have been earned, whichever is higher | a |  |
b | 8% of 62ib, or the amount claimed to have been earned, whichever is higher | b |
Note: | If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of accounts and have a tax audit under 44AB
63 | COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA
Sl.No |  | Name of the Business | Business Code | Description
1 |  |  |  |
i | Gross Receipts | 63i |
ii | Presumptive Income under section 44ADA (50% of 63i, or the amount claimed to have been earned, whichever is higher) | 63ii |
Note: | If income is less than 50% of Gross Receipts, it is mandatory to maintain books of accounts and have a tax audit under 44AB
64 | COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
Sl.No |  | Name of the Business | Business Code | Description
1 |  |  |  |
i |  | 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 tone per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month)
1 |  |  |  |  |  |
| Total |  |  |
ii | Total presumptive income from goods carriage u/s 44AE [total of column (5) of table at Point 64(i) | 64ii |
iii | Less: Salary/Remuneration to Partners of the firm | 64iii |
iv | Total Presumptive Income u/s 44AE (ii-iii) | 64iv |
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 accounts and have a tax audit under 44AB
65 | IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnish the following information for previous year 2019-20 in respect of business or profession-
| (i) | For assessee carrying on Business
a | Gross turnover/Gross receipts (a1+a2) | ia |  |
| 1 | Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received before specified date or other prescribed electronic modes | a1 |
2 | Any other mode | a2 |
b | Gross profit | ib |
c | Expenses | ic |
d | Net profit | 65i |
(i) | For assessee carrying on Profession
a | Gross turnover/Gross receipts (a1+a2) | ia |  |
| 1 | Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received before specified date or other prescribed electronic modes | a1 |
2 | Any other mode | a2 |
b | Gross profit | ib |
c | Expenses | ic |
d | Net profit | 65ii |
iii | Total Profit (65(i)d + 65(ii)d) | 65iii |
66 | i | Turnover from speculative activity | 66i |
ii | Gross Profit | 66ii |
iii | Expenditure, if any | 66iii |
iv | Net Income From Speculative Activity (66ii-66iii) | 66iv |
#### 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 | a | 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 11a(iii) of Schedule ICDS] | 3a |
b | 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 11b(iii) of Schedule ICDS] | 3b |
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 | 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 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, 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 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 | 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 | Expenditure for purchase of sugarcane in excess of the government approved price [36(1)(xvii)] | 6r |
| s | Any other disallowance | 6s |
| t | Total amount disallowable under section 36(total of 6a to 6s) | 6t |
| 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 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)(ib), on account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 | 8Ac |
| d | Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B | 8Ad |
| e | Amount of tax or rate levied or assessed on the basis of profits[40(a)(ii)] | 8Ae |
| f | Amount paid as wealth tax[40(a)(iia)] | 8Af |
| g | Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) | 8Ag |
| h | Amount of interest, salary, bonus, commission or remuneration paid to any partner or memberinadmissible under section [40(b)/40(ba)] | 8Ah |
| i | Any other disallowance | 8Ai |
| j | Total amount disallowable under section 40(total of Aa to Ai) | 8Aj |
| 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 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 | Marked to market loss or other expected loss except as allowable u/s 36(1)(xviii) [40A(13)] | 9e |
| f | Any other disallowance | 9f |
| g | Total amount disallowable under section 40A | 9g |
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 by the assessee as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing | 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 | Total amount allowable under section 43B (total of 10a to 10g) | 10h |
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 |
| da | Any sum payable by the assessee as interest on any loan or borrowing from a deposit taking non-banking financial company or systemically important non-deposit taking non-banking financial company, in accordance with the terms and conditions of the agreement governing such loan or borrowing | 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 | Total amount disallowable under Section 43B(total of 11a to 11g) | 11h |
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 |
| i | Section 33AB | 13i |
| ii | Section 33ABA | 13ii |
| iii | Section 33AC | 13iii |
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 |
16 | Amount of Expenditure disallowed u/s 14A | 16 |
17 | Whether assessee is exercising option under subsection 2A of section 92CE Tick) Yes No [If yes , please fill schedule TPSA] | 17 |
#### Quantitative details (Mandatory if 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* | 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 |  |  |  |  |  |  |  |  |
#### Schedule HP - Details of Income from House Property (Please refer instructions)
1 | Address of property 1 |
| Town/ City |
State |
Country |
Pin Code |
Zip Code |
Owner of the Property |  |
Is the property co-owned?* (if "YES" please enter following details) |
Assessee’s percentage of share in the Property(%) | %
S. No. |  | Name of Other co-owner(s) | PAN of Other co-owner(s) | Aadhaar No. of Other co-owner(s) | Percentage share of other Co-owner(s) in property(%)
1 |  |  |  |  | %
Type Of House Property |
S. No. |  | Name(s) of Tenant (if let out) | PAN of Tenants (if available) | Aadhaar No. of tenant(s) | TAN of Tenant(s) (if TDS credit is claimed)
1 |  |  |  |  |
(a) | Gross rent received or receivable or letable value (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) (nil, if self -occupied etc. as per section 23(2)of the Act) | 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) | Arrears/Unrealized Rent received during the year Less 30% | 1j |
(k) | Income from house property 1 (1f - 1i + 1j) | 1k |
2 | Pass through income/ loss if any * field should be auto-populate from Schedule PTI (Head of income HP) | 2 |
3 | Income under the head “Income from house property”(1k + 2k + 3) (if negative take the figure to 2i of schedule CYLA) | 3 |
Note: Please include the income of the specified persons referred to in Schedule SPI and Pass through income referred to in schedule PTI while computing the income under this head 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.
#### 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 54, 62ii, 63ii, 64iv and 65iii & 66(iv) of Part A-P&L ) | 1 |
| 2a | Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss)[Sl. No. 66iv of Schedule P&L] | 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/chargeable u/s 115BBF / chargeable u/s 115BBG
|  | a | House Property | 3a |  |
|  | b | Capital Gains | 3b |
|  | c | Other Sources | 3c |
|  | d | u/s 115BBF | 3d |
|  | e | u/s 115BBG | 3e |
| 4a | Profit or loss included in 1, which is referred to in section 44AD/ 44ADA/44AE/44B/44BB/44BBA/44BBB/44D/44DA/ 44DB/First Schedule of Income-tax Act (other than profit from life insurance business referred to in section 115B) | 4a |
|  | i | 44AD | 4i |
|  | ii | 44ADA | 4ii |  |
|  | iii | 44AE | 4iii |  |
|  | iv | 44B | 4iv |  |
|  | v | 44BB | 4v |  |
|  | vi | 44BBA | 4vi |  |
|  | vii | 44BBB | 4vii |  |
|  | viii | 44D | 4viii |  |
|  | ix | 44DA | 4ix |  |
|  | x | 44DB | 4x |  |
|  | xi | First schedule of income tax Act (other than profit from life insurance business referred to in section 115B) | 4xi |  |
| 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 | 4c |
|  | i | Profit from activates covered under rule 7 | 4i |  |
|  | ii | Profit from activates covered under rule 7A | 4ii |  |
|  | iii | Profit from activates covered under rule 7B(1) | 4iii |  |
|  | iv | Profit from activities covered under rule 7B(1A) | 4iv |  |
|  | v | Profit from activates covered under rule 8 | 4v |  |
| 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 (ci + cii) | 5ciii |
|  | d | Total exempt income (5a + 5b + 5ciii) | 5d |
| 6 | Balance (1- 2a - 2b - 3a -3b - 3c - 3d - 3e - 4a - 4b -4c- 5d) | 6 |
| 7 | Expenses debited to profit and loss account considered under other heads of income/related to income chargeable u/s 115BBF/115BBG
|  | a | House Property | 7a |  |
|  | b | Capital Gains | 7b |
|  | c | Other Sources | 7c |
|  | d | u/s 115BBF | 7d |
|  | e | u/s 115BBG | 7e |
| 8a | Expenses debited to profit and loss account which relate to exempt income | 8a |
| 8b | Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) | 8b |
| 9 | Total (7a + 7b + 7c + 7d + 7e + 8a + 8b) | 9 |
| 10 | Adjusted profit or loss (6+9) | 10 |
| 11 | Depreciation and Amortization debited to profit and loss account (item 53 of Schedule – P&L & E(vi) of Manufacturing 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 (6t of Part A-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 (8Aj of PartA-OI) | 16 |
| 17 | Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9g of PartA-OI) | 17 |
| 18 | Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11h 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/32AD/33AB/33ABA/35ABA/35ABB/35AC/40A(3A)/33AC/72A/80HHD/80-IA | 21 |
|  | 21(i) | Section 32AC | 21(i) |  |
|  | 21(ii) | Section 32AD | 21(ii) |  |
|  | 21(iii) | Section 33AB | 21(iii) |  |
|  | 21(iv) | Section 33ABA | 21(iv) |  |
|  | 21(v) | Section 35ABA | 21(v) |  |
|  | 21(vi) | Section 35ABB | 21(vi) |  |
|  | 21(vii) | Section 35AC | 21(vii) |  |
|  | 21(viii) | Section 40A(3A) | 21(viii) |  |
|  | 21(ix) | Section 33AC | 21(ix) |  |
|  | 21(x) | Section 72A | 21(x) |  |
|  | 21(xi) | Section 80HHD | 21(xi) |  |
|  | 21(xii) | Section 80-IA | 21(xii) |  |
| 22 | Deemed income under section 43CA | 22 |  |
| 23 | Any other item or items of addition under section 28 to 44DB | 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 |
|  | a | Salary | 24a |
|  | b | Bonus | 24b |
|  | c | Commission | 24c |
|  | d | Interest | 24d |
|  | e | Others | 24e |
| 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 Schedule 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 | Deduction allowable under section 32AD | 28 |
| 29 | 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) | 29 |
| 30 | Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of PartA-OI) | 30 |
| 31 | Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year(10 h of PartA-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 Schedule 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 44AD (62(ii) of schedule P&L) | 36i |
| ii | Section 44ADA [63(ii) of schedule P&L] | 36ii |
| iii | Section 44AE [64(v) of schedule P&L] | 36iii |
| iv | Section 44B | 36iv |
| v | Section 44BB | 36v |
| vi | Section 44BBA | 36vi |
| vii | Section 44BBB | 36vii |
| viii | Section 44D | 36viii |
| ix | Section 44DA | 36ix |
| x | Section 44DB | 36x |
| xi | First Schedule of Income-tax Act(other than 115B) | 36xi |
| xii | Total (36i to 36xi) | 36xii |
| 37 | Net profit or loss from business or profession other than speculative business and specified business (35+36xii) | 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 E)(38a+ 38b + 38c + 38d + 38e + 38f) | A38 |
|  | a | Chargeable income under Rule 7 | a |  |
|  | b | Deemed chargeable Income under Rule 7A | b |  |
|  | c | Deemed chargeable Income under Rule 7B(1) | c |  |
|  | d | Deemed chargeable Income under Rule 7B(1A) | d |  |
|  | e | Deemed chargeable Income under Rule 8 | e |  |
|  | f | Income other than Rule 7A, 7B & 8 (Item No. 37) | f |  |
| 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 (if loss, take the figure to 6xv of schedule CFL) | B43 |
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 7xv of schedule CFL) | C49 |
50 | S.No. | Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu)
1 |  |
D | Income chargeable under the head ‘Profits and gains’ from business or profession’ (A38+B43+C49) | D |
E | Computation of income from life insurance business referred to in section 115B |
| (i) | Net profit or loss from speculative business as per profit or loss Net Profit or loss from life insurance business referred to in section 115B | 40(i) |
| (ii) | Additions in accordance with Section 30 to Section 43B | 40(ii) |
| (iii) | Deductions in accordance with Section 30 to Section 43B | 40(iii) |
| (iv) | Income from life insurance business under section 115B | 40(iv) |
F | 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 | Income from life insurance business u/s 115B |  |  |
v | Total loss set off (ii + iii+iv) |  |
vi | Loss remaining after set off (i – v) |  |
#### 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 | 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 -4 -7 - 19) (enter negative only if block ceases to exist) |  |  |  |
21 | Written down value on the last day of previous year*(6+ 9 -14-15) (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 | 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 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 | 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) |  |  |  |  |  |  |
#### 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 - 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 (total of 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 |
#### 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 - 20iv) | 1d |
e | Total ( 1a +1b + 1c + 1d ) | 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 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 |  |  |
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.
#### Capital Gains
A | Short-term capital gain (STCG) (Sub-items 4 & 5 are not applicable for residents)
1
1 | From sale of land or building or both (fill up details separately for each property)
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 1.05 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/54G/54GA (Specify details in item D below)
Sl.No. |  | Section | Amount
1 |  |  |
| Total | 1d |
e | Short-term Capital Gains on Immovable property (1c - 1d) | A1e |
f |
In case of transfer of immovable property, please furnish - the following details (see note)
S.No. |  | Name of Buyer(s) | PAN of Buyer(s) | Aadhaar No. of buyer(s) | Percentage share | Amount | Address of Property | Pincode
1 |  |  |  |  |  |  |  |
Note 1:Furnishing of PAN is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents
Note 2: In case of more than one buyer, please indicate the respective percentage share and amount.
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 (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-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD
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 | 5ia |
b | Fair market value of unquoted shares determined in the prescribed manner | 5ib |
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) | 5ic |
ii | Full value of consideration in respect of assets other than unquoted shares | 5ii |
iii | Total (ic + ii) | 5iii |
b | Deductions under section 48
| i | Cost of acquisition without indexation | 5bi |
ii | Cost of Improvement without indexation | 5bii |
iii | Expenditure wholly and exclusively in connection with transfer | 5biii |
iv | Total (i + ii + iii) | 5biv |
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 | ii |
iii | Total (ic + ii) | iii |
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 Deduction under section 54D/54G/54GA
S. No. |  | Section | Amount
1 |  |  |
| Total | 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? If yes, then provide the details below |
Note: In case any amount is utilised out of Capital Gains account please fill sl no "B" of Schedule DI
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 |  |  |  |  |  |
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 | Pass Through Income/ loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b + A8c) | A8 |
| a | Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 15% | 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 not chargeable to tax or chargeable at special rates in India as per DTAA
Sl.No.(1) |  | Amount of income (2) | Item no. A1 to A8 above in which included(3) | Country Name,Code(4) | Article of DTAA(5) | Rate as per Treaty(6) (enter NIL, if not chargeable) | Whether Tax Residency Certificate obtained?(7) | Section of I.T. Act(8) | Rate as per I.T. Act(9) | Applicable rate [lower of (6) or (9)] (10)
1 |  |  |  |  |  |  |  |  |  |
Total amount of STCG not chargeable to tax in India as per DTAA | A9a |
Total amount of STCG chargeable to tax at special rates in India as per DTAA | A9b |
10 | Total short term capital gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8-A9a) | A10 |
B | Long-term capital gain (LTCG) (Items 6,7,8 are not applicable for residents)
1
1 | From sale of land or building or both (fill up details separately for each property)
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 1.05 times (ai), take this figure as (ai), or else take (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 |
f |
In case of transfer of immovable property, please furnish - the following details (see note)
S.No. |  | Name of Buyer(s) | PAN of Buyer(s) | Aadhaar No. of buyer(s) | Percentage share | Amount | Address of Property | Pincode
1 |  |  |  |  |  |  |  |
Note 1:Furnishing of PAN is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents.
Note 2:In case of more than one buyer, please indicate the respective percentage share and amount.
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 |
| LTCG on bonds or debenture (3a - biv) | B3c |
4 |
1 | From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable
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 | Long-term Capital Gains on assets at B4 above | B4c |
5 | 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 B5 above (column 14 of Schedule 112A) | B5 |
6 | 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)
| c | LTCG on share or debenture | B6 |
7 | 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
1 | For NON-RESIDENTS- from sale of,
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 | ii |
iii | Total (ic + ii) | iii |
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 7 above in case of NON-RESIDENT(7aiii – biv) | 7c |
8 | For 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
| Long-term Capital Gains on sale of capital assets at B8 above (column 14 of Schedule 115AD(1)(b)(iii)-Proviso) | B8 |
9 | From sale of assets where B1 to B8 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 | ii |
iii | Total (ic + ii) | iii |
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) | 9c |  |
d | Deduction under sections 54D/54G/54GA (Specify details in item D below)
S. No. |  | Section | Amount
1 |  |  |
| Total | 9d |
e | Long-term Capital Gains on assets at B9 above (9c-9d) | B9e |
10 | Amount deemed to be long-term capital gains
Note: In case any amount is utilised out of Capital Gains account please fill sl no "B" of Schedule DI
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 |  |  |  |  |  |
b | Amount deemed to be long-term capital gains, other than at 'a' |
Amount deemed to be long-term capital gains (Xi + b) | B10 |
11 | Pass Through Income/ Loss in the nature of Long Term Capital Gain,(Fill up schedule PTI) (B11a1+B11a2+ B11b) | B11 |
a1 | Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 10% u/s 112A | B11a1 |
a2 | Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 10% under section other than u/s 112A | B11a2 |  |
b | Pass Through Income in the nature of Long Term Capital Gain, chargeable @ 20% | B11b |
12 | Amount of - LTCG included in items B1 to B11 but not chargeable to tax in India as per DTAA
Sl.No.(1) |  | Amount of income(2) | Item no. B1 to B11 above in which included(3) | Country Name,Code(4) | Article of DTAA(5) | Rate as per Treaty(6) | Whether Tax Residency Certificate obtained?(7) | Section of I.T. Act(8) | Rate as per I.T. Act(9) | Applicable rate(10)
1 |  |  |  |  |  |  |  |  |  |
Total amount of LTCG not chargeable to tax in India as per DTAA | B12a |
Total amount of LTCG chargeable to tax in India as per DTAA | B12b |
13 | Total long term capital gain B1e + B2c + B3c + B4c + B5 + B6 + B7c + B8 + B9e + B10+B11-B12a (Take B13 as Nil , if loss) | B13 |
C | Income chargeable under the head CAPITAL GAINS (A10 + B13) (take B13 as nil, if loss) | C |
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
S. No. |  | Date of acquisition of original asset | Cost of purchase/ construction of new land or building for industrial undertaking | Date of purchase of new land or building | Amount deposited in Capital Gains Accounts Scheme before due date | Amount of deduction claimed
1 |  |  |  |  |  |
b | Deduction claimed u/s 54EC
S. No. |  | Date of transfer of original asset | Amount invested in specified/notified bonds (not exceeding fifty lakh rupees) | Date of investment | Amount of deduction claimed
1 |  |  |  |  |
c | Deduction claimed u/s 54G
S. No. |  | Date of transfer of original asset from urban area | Cost and expenses incurred for purchase or construction of new asset | Date of purchase/construction of new asset in an area other than urban area | Amount deposited in Capital Gains Accounts Scheme before due date | Amount of deduction claimed
1 |  |  |  |  |  |
d | Deduction claimed u/s 54GA
S. No. |  | Date of transfer of original asset from urban area | Cost and expenses incurred for purchase or construction of new asset | Date of purchase/construction of new asset in SEZ | Amount deposited in Capital Gains Accounts Scheme before due date | Amount of deduction claimed
1 |  |  |  |  |  |
e |  |  | Total deduction claimed (1a + 1b + 1c + 1d) |
f | Set-off of current year capital losses with current year capital gains (excluding amounts included in A8 & B11a which is chargeable under DTAA)
Sl.No | Type of Capital Gain | Capital Gain of current year (Fill this column only if computed figure is positive) | Short term capital loss set off | Long term capital loss | Current year's capital gains remaining after set off (9=1-2-3-4-5-6-7-8)
15% | 30% | applicable rate | DTAA rate | 10% | 20% | DTAA rate
1 | 2 | 3 | 4 | 5 | 6 | 7 | 8 | 9
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 | DTAA rates |  |  |  |  |  |  |  |  |
vi | Long term capital gain | 10% |  |  |  |  |  |  |  |  |
vii | 20% |  |  |  |  |  |  |  |  |
viii | DTAA rates |  |  |  |  |  |  |  |  |
ix | Total loss set off (ii + iii + iv + v + vi+vii) |  |  |  |  |  |  |  |
x | Loss remaining after set off (i – ix) |  |  |  |  |  |  |  |
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) 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-B11) 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 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 | Short-term capital gains taxable at DTAA rates Enter value from item 5viii of schedule BFLA, if any. |  |  |  |  |
5 | Long- term capital gains taxable at the rate of 10% Enter value from item 5viii of schedule BFLA, if any. |  |  |  |  |
6 | Long- term capital gains taxable at the rate of 20% Enter value from item 5x of schedule BFLA, if any. |  |  |  |  |
7 | Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xi 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
#### 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
Sl. No. |  | Share/Unit acquired | ISIN Code | Name of the Share/Unit | No. of Shares/Units | Sale-price per Share/Unit | Full Value of Consideration If shares/units are acquired on or before 31st January, 2018 (Total Sale Value) (4*5) or If shares/units are acquired after 31st January, 2018 - Please enter Full Value of Consideration | Cost of acquisition without indexation Higher of 8 & 9 | Cost of acquisition | If the long term capital asset was acquired before 01.02.201 8, Lower of 6 & 11 | Fair Market Value per share/unit as on 31st January,2018 | Total Fair Market Value as on 31st January,2018 of capital asset as per section 55(2)(ac)- (4*10) | Expenditure wholly and exclusively in connection with transfer | Total deductions (7+12) | Balance (6-13) Item 5 of LTCG Schedule of ITR5
(1) |  | (1a) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14)
1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total of each column |  |  |  |  |  |  |  |  |
Note : In case deduction is claimed u/s 10AA, please fill sl no "B" of schedule DI
#### For 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
Sl. No. |  | Share/Unit acquired | ISIN Code | Name of the Share/Unit | No. of Shares/Units | Sale-price per Share/Unit | Full Value of Consideration If shares/units are acquired on or before 31st January, 2018 (Total Sale Value) (4*5) or If shares/units are acquired after 31st January, 2018 - Please enter Full Value of Consideration | Cost of acquisition without indexation Higher of 8 & 9 | Cost of acquisition | If the long term capital asset was acquired before 01.02.2018 , Lower of 6 & 11 | Fair Market Value per share/unit as on 31st January,201 8 | Total Fair Market Value as on 31st January,2018 of capital asset as per section 55(2)(ac)- (4*10) | Expenditure wholly and exclusively in connection with transfer | Total deductions (7+12) | Balance (6-13) Item 8 of LTCG Schedule of ITR5
(1) |  | (1a) | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14)
1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total of each column |  |  |  |  |  |  |  |  |
#### Income from other sources
1 | Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) | 1 |  |
| a | Dividends Gross [(not exempt u/s 10(34) and 10(35)] | 1a |
b | Interest , Gross (bi + bii + biii + biv + bv) | 1b |
| (bi) | From Savings bank | 1bi |
| (bii) | From Deposit (Bank/ Post Office/ Co-operative Society) | 1bii |
| (biii) | From Income Tax Refund | 1biii |
| (biv) | In the nature of Pass through income/loss | 1biv |
| (bv) | From others | 1bv |
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 |
| (di) | Aggregate value of sum of money received without consideration | 1di |
| (dii) | In case immovable property is received without consideration, stamp duty value of property | 1dii |
| (diii) | In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration | 1diii |
| (div) | In case any other property is received without consideration, fair market value of property | 1div |
| (dv) | In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration | 1dv |
e | Any other income (please specify nature)
Sl.No. |  | Nature | Amount
1 |  |  |
Total |
2 | Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e related to sl.no.1) | 2 |  |
S. No. | Nature | Income
a | Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB |
b | Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) |
| (bi) | Cash credits u/s 68 |
| (bii) | Unexplained investments u/s 69 |
| (biii) | Unexplained money etc. u/s 69A |
| (biv) | Undisclosed investments etc. u/s 69B |
| (bv) | Unexplained expenditure etc. u/s 69C |
| (bvi) | Amount borrowed or repaid on hundi u/s 69D |
c | Any other income chargeable at special rate as serial numbers are not attributed to following rows
1 |  |  |
d | Pass through income in the nature of income from other sources chargeable at special rates
1 |  |  |
e | Amount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total of column (2) of table below) |
Sl.No. (1) |  | Amount of income (2) | Item No.1 and 2 in which included (3) | Country Name & Code (4) | Article of DTAA (5) | Rate as per Treaty (enter NIL, if not chargeable) (6) | Whether Tax Residency Certificate obtained? (7) | Section of I.T. Act (8) | Rate as per I.T. Act (9) | Applicable Rate [lower of (6) or (9)] (10)
1 |  |  |  |  |  |  |  |  |  |
3 | Deductions under section 57(other than those relating to income chargeable at special rate under 2a, 2b & 2c)
| a | Expenses / Deductions | 3a |
b | Depreciation (available only if income offered in 1c of "schedule OS") | 3b |
c | Total | 3c |
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 and maintaining 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 11xv of Schedule CFL) | 8e |
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(i) | From 16/6 to 15/9(ii) | From 16/9 to 15/12(iii) | From 16/12 to 15/3(iv) | From 16/3 to 31/3(v)
1 | Dividend Income u/s 115BBDA |  |  |  |  |
2 | Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) |  |  |  |  |
#### 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 (3 of Schedule –HP) | Total loss (2vi of item F of Schedule BP) | Total loss (1k) 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 | Profit and gains from life insurance business u/s 115B |  |  |  |  |
v | Speculation Income |  |  |  |  |
vi | Specified business income u/s 35AD |  |  |  |  |
vii | Short-term capital gain taxable @ 15% |  |  |  |  |
viii | Short-term capital gain taxable @ 30% |  |  |  |  |
ix | Short-term capital gain taxable at applicable rates |  |  |  |  |
x | Short-term capital gain taxable at special rates in India as per DTAA |  |  |  |  |
xi | Long term capital gain taxable @ 10% |  |  |  |  |
xii | Long term capital gain taxable @ 20% |  |  |  |  |
xiii | Long term capital gains taxable at special rates in India as per DTAA |  |  |  |  |
xiv | Net income from other sources chargeable at normal applicable rates |  |  |  |  |
xv | Profit from the activity of owning and maintaining race horses |  |  |  |  |
xvi | Income from other sources taxable at special rates in India as per DTAA |  |  |  |  |
xvii | Total loss set-off (ii+ iii+ iv+ v+ vi+ vii+ viii+ ix+ x+ xi+ xii+xiii+xiv+xv+xvi) |  |  |  |  |
xviii | Loss remaining after set-off (i – xvii) |  |  |
#### 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 | Profit and gains from life insurance business u/s 115B |  |  |  |  |
iv | Speculation Income |  |  |  |  |
v | Specified Business Income |  |  |  |  |
vi | Short-term capital gain taxable at 15% |  |  |  |  |
vii | Short-term capital gain taxable at 30% |  |  |  |  |
viii | Short-term capital gain taxable at applicable rates |  |  |  |  |
ix | Short-term capital gain taxable at special rates in India as per DTAA |  |  |  |  |
x | Long term capital gain taxable at 10% |  |  |  |  |
xi | Long term capital gain taxable at 20% |  |  |  |  |
xii | Long term capital gains taxable at special rates in India as per DTAA |  |  |  |  |
xiii | Net income from other sources chargeable at normal applicable rates |  |  |  |  |
xiv | Profit from owning and maintaining race horses |  |  |  |  |
xv | Income from other sources income taxable at special rates in India as per DTAA |  |  |  |  |
xvi | Total of brought forward loss set off2ii + 2iii + 2iv + 2v + 2vi + 2vii + 2viii + 2ix + 2x + 2xi + 2xii + 2xiv+2xv |  |  |  |
xvii | Current year’s income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi +5xii +5xiii+ 5xiv + 5xv) |
#### 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 | Loss from life insurance business u/s 115B | Short-term capital loss | Long-term Capital loss | Loss from owning and maintaining race horses
Normal (4a) | PTI (4b) | Total 4c=4a+4b | Normal (9a) | PTI (9b) | Total 9c=9a+9b | Normal (10a) | PTI (10b) | Total 10c=10a+10b
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 | Total of earlier year losses b/f |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
xii | Loss distributed among the unit holder (Applicable for Investment Fund only) |  |  |  |  |  |  |  |  |  |  |  |  |  |
xiii | Balance available of Total of earlier year b/f (xi-xii) |  |  |  |  |  |  |  |  |  |  |  |  |  |
xiv | Adjustment of above losses in Schedule BFLA |  |  |  |  |  |  |  |  |  |  |  |  |  |
xv | 2020-21 (Current year losses) |  |  |  |  |  |  |  |  |  |  |  |  |  |
xvi | Total loss Carried Forward to future years |  |  |  |  |  |  |  |  |  |  |  |  |  |
xvii | Current year loss distributed among the unit-holder (Applicable for Investment fund only) |  |  |  |  |  |  |  |  |  |  |  |  |  |
#### 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 |  | 2020-21 |  |  |  |  |  |
2 |  |  |  |  |  |  |  |
| Total |  |  |  |  |  |
#### Schedule ICDS - Effect of Income Computation Disclosure Standards on profit
Sl.No. | ICDS | Amount
(i) | (ii) | (iii)
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 (a) | Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if positive) |
XI (b) | Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if negative) |
#### 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)(In case deduction is claimed u/s 10AA, please fill sl no "B" of schedule DI) |
Note : In case deduction is claimed u/s 10AA, please fill sl no "B" of schedule DI
#### 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
Donation in cash | Donation in other mode | Total 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
Donation in cash | Donation in other mode | Total 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
Donation in cash | Donation in other mode | Total 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
Donation in cash | Donation in other mode | Total Donation
1 |  |  |  |  |  |  |  |  |  |  |
Total D |  |  |  |
####
E.Donation in cash(A + B + C + D) |
F.Donation in other mode(A + B + C + D) |
G.Total donations (A + B + C + D) |
H.Total Eligible amount of Donations (A + B + C + D) |
Note : In case of Donee is Government and PAN is not available then use "GGGGG0000G" as PAN.
#### Schedule 80GGA - Details of donations for scientific research or rural development
Sl.No. |  | Relevant Clause under which deduction is claimed | Name of Donee | Address | City Or Town Or District | State Code | Pin Code | PAN of Donee | Amount of Donation | Eligible Amount of Donation
Donation in Cash | Donation in Other Mode | Total Donation
1 |  |  |  |  |  |  |  |  |  |  |  |
Total Donation |  |  |  |
#### 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)]
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
Donation in cash | Donation in other mode | Total Donation
1 |  |  |  |  |  |  |  |  |  |  |
Total A |  |  |  |
#### 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 (a + b + c + d + e) | f |
#### Sch 80- IB Deductions under Section 80-IB
a |
Deduction in respect of industrial undertaking located in Jammu & Kashmir or Ladakh [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 Uttarakhand
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 + b + c + dh) | e |
#### Deductions under Chapter section 80P
|  | Nature of Business Code (Only in relation to Co-operative societies Activities) Refer Note | Income | Amount eligible for deduction
1 | Sec.80P(2)(a)(i) Banking/Credit Facilities to its members |  |  |
2 | Sec.80P(2)(a)(ii) Cottage Industry |  |  |
3 | Sec.80P(2)(a)(iii) Marketing of Agricultural produce grown by its members |  |  |
4 | Sec.80P(2)(a)(iv) Purchase of Agricultural Implements, seeds, livestocks or other articles intended for agriculture for the purpose of supplying to its members. |  |  |
5 | Sec.80P(2)(a)(v) Processing , without the aid of power, of the agricultural Produce of its members. |  |  |
6 | Sec.80P(2)(a)(vi) Collective disposal of Labour of its members |  |  |
7 | Sec.80P(2)(a)(vii) Fishing or allied activities for the purpose of supplying to its members. |  |  |
8 | Sec.80P(2)(b)Primary cooperative society enagaged in supplying Milk, oilseeds, fruits or vegetables raised or grown by its members to Federal cooperative society enagaged in supplying Milk, oilseeds, fruits or vegetables/Government or local authority/Government Company / corporation established by or under a Central, State or Provincial Act |  |  |
9 | Sec.80P(2)(c)(i)Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b) |  |  |
10 | Sec.80P(2)(c)(ii)Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b) |  |  |
11 | Sec.80P(2)(d)Interest/Dividend from Investment in other co-operative society |  |  |
12 | Sec.80P(2)(e)Income from Letting of godowns / warehouses for storage, processing / facilitating the marketing of commodities |  |  |
13 | Sec.80P(2)(f)Others |  |  |
14 | Total |  |  |
#### Deductions under Chapter VI-A
#### 1. Part B- Deduction in respect of certain payments
Whether, you have made any investment/ deposit/ payments between 01.04.2020 to 31.07.2020 for the purpose of claiming any deduction under Part B of Chapter VIA? (If yes, please fill sl no "A" of schedule DI) * |
a | 80G - Donations to certain funds, charitable institutions, etc.(Please fill 80G Schedule. This field is auto-populated from schedule.) |  |
b | 80GGA - Certain donations for scientific research or rural development(Please fill 80GGA Schedule. This field is auto-populated from schedule.) |  |
c | 80GGC -Donation to Political party |  |
| Total Deduction under Part B (a + b + c) |  |
#### 2. Part C- Deduction in respect of certain incomes
d | 80IA (f of Schedule 80-IA)-Profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc. |  |
e | 80IAB-Profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone |  |
f | 80-IAC-Special provision in respect of specified business |  |
g | 80IB (m of Schedule 80-IB-Profits and gains from certain industrial undertakings other than infrastructure development undertakings) |  |
h | 80-IBA-Profits and gains from housing projects |  |
i | 80IC / 80IE (e of Schedule 80-IC / 80-IE)-Special provisions in respect of certain undertakings or enterprises in certain special category States/North-Eastern States |  |
j | 80JJA-Profits and gains from business of collecting and processing of bio-degradable waste. |  |
k | 80JJAA-Employment of new employees |  |
l | 80LA(1)-Certain Income Of Offshore Banking Units |  |
m | 80LA(1A)-Certain Income Of Offshore Banking Units And International Financial Services Center |  |
n | 80P-Income of co-operative societies. |  |
| Total Deduction under Part C (total of c to n) |  |
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% or or 9% as the case may be] )] (In the case of 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 2020-21 (1d of Part-B-TTI) | 1 |
2 | Tax under other provisions of the Act in assessment year 2020-21 (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 | 2015-16 |  |  |  |  |
v | 2016-17 |  |  |  |  |
vi | 2017-18 |  |  |  |  |
vii | 2018-19 |  |  |  |  |
viii | 2019-20 |  |  |  |  |
ix | Current AY(enter 1 -2, if 1>2 else enter 0) |  |  |  |  |
x | 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)* |  | Tax thereon (ii)*
1 | 115B - Profits and gains of life insurance business |  |  |  |
2 | 111A ((STCG on shares/equity oriented MF on which STT paid) |  |  |  |
3 | 112 (LTCG on others) |  |  |  |
4 | 112 proviso (LTCG on listed securities/ units without indexation) |  |  |  |
5 | 112(1)(c)(iii) - LTCG for non-resident on unlisted securities |  |  |  |
6 | 112A - LTCG on equity shares/units of equity oriented fund/units of business trust on which STT is paid |  |  |  |
7 | 115BB (Winnings from lotteries, puzzles, races, games etc.) |  |  |  |
8 | 115AD(1)(ii) -STCG (other than on equity share or equity oriented mutual fund referred to in section 111A) by an FII |  |  |  |
9 | 115BBF - Tax on income from patent (Income under head business or profession) |  |  |  |
10 | 115BBG - Tax on Transfer of carbon credits (Income under head business or profession) |  |  |  |
11 | 115AD(1)(iii)(p)- From sale of equity share or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A |  |  |  |
12 | STCG Chargeable under DTAA rates |  |  |  |
13 | LTCG Chargeable under DTAA rates |  |  |  |
14 | Other source Chargeable at special rates in India as per DTAA |  |  |  |
Total |  |  |
#### Schedule IF - Information regarding partnership firms in which you are partner
Number of firms in which you are partner |
Sl.No. |  | Name of the firm * | PAN of the firm * | Whether the firm is liable for audit? (Yes/No) * | Whether section 92E is applicable to firm? (Yes/No) * | Percentage share in profit of the firm * | Amount of share in the profit * | Capital balance on 31st March in the firm *
1 |  |  |  |  |  |  |  |
| Total |  |
#### Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
1 | Interest income | 1 |
2 | Dividend income | 2 |
3 | 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) | v |
| 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)
Sl.No. |  | Name of district along with pin code in which agricultural land is located | Measurement of agricultural land in Acre | Whether the agricultural land is owned or held on lease | Whether the agricultural land is irrigated or rain-fed
Name of district | Pin code
1 |  |  |  |  |  |
4 | Other exempt income
S. No. |  | Nature of Income | Amount
1 |  |  |
Total | 4 |
5 | Income not chargeable to tax as per DTAA
S. No. |  | Amount of Income | Nature of Income | Country name & code | Article of DTAA | Head of Income | Whether TRC obtained
1 |  |  |  |  |  |  |
Total Income from DTAA not chargeable to tax | 5 |
6 | Pass through income not chargeable to tax (Schedule PTI) | 6 |
7 | Total (1 + 2 + 3(v) + 4 + 5 +6) | 7 |
#### Pass Through Income details from business trust or investment fund as per section 115UA, 115UB
Sl (1) |  | Investment entity covered by section 115UA/115UB (2) | Name of business trust/investment fund (3) | PAN of the business trust/investment fund (4) | Sl (5) | Head of income (6) | Current year income (7) | Share of current year loss distributed by Investment fund (8) | Net Income/ Loss(7-8) (9) | TDS on such amount, if any (10)
1 |  |  |  |  | i | House property |  |  |  |
ii | Capital Gains
| a | Short term |  |  |  |
ai | Section 111A |  |  |  |
aii | Others |  |  |  |
b | Long term |  |  |  |
bi | Section 112A |  |  |  |
bii | Other than Section 112A |  |  |  |
iii | Other Sources |  |  |  |
a | Dividend (referred to in section 115O) |  |  |  |
b | Others |  |  |  |
iv | Income claimed to be exempt |  |  |  |
| a | u/s 10(23FBB) |  |  |  |
b | u/s |  |  |  |
c | u/s |  |  |  |
Note: Please refer to the instructions for filling out this schedule
#### Details of Tax on secondary adjustments as per section 92CE(2A)
Tax on secondary adjustment as per section 92CE(2A)
1 | Amount of primary adjustment on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time |
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) |
Details of Taxes Paid
Sl.No. (1) |  | BSR Code* (2) | Name of Bank and Branch* (3) | Date of Deposit (DD/MM/YYYY)* (4) | Serial number of challan* (5) | Amount* (6)
1 |  |  |  |  |  |
Amount deposited |  |
#### Schedule FSI - Details of Income from outside India and tax relief (available only in case of resident)
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 - Details Summary of tax relief claimed for Taxes Paid outside India (available only in case of resident)
1 | Details of Tax Relief claimed(available only in case of resident)
Sl.No. | Country Code | Tax Identification Number | Total proportionate 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
A1 | Details of Foreign Depository Accounts held(including any beneficial interest) at any time during the relevant accounting period)
Sl No (1) |  | Country Code and Name (2) | Name of the financial institution (3) | Address of the financial institution (4) | ZIP Code (5) | Account Number (6) | Status (7) | Account opening date (8) | Peak Balance During the Period (9) | Closing balance (10) (₹) | Gross interest paid/credited to the account during the period (11) (₹)
1 |  |  |  |  |  |  |  |  |  |  |
A2 | Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the relevant accounting period
Sl No (1) |  | Country Code and Name (2) | Name of the financial institution (3) | Address of the financial institution (4) | ZIP Code (5) | Account Number (6) | Status (7) | Account opening date (8) | Peak Balance During the Period (9) | Closing balance (10) (₹) | Gross amount paid/credited to the account during the period (11) (₹)
Nature | Amount
1 |  |  |  |  |  |  |  |  |  |  |  |
A3 | Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the relevant accounting period
Sl No (1) |  | Country Code and Name (2) | Name of entity (3) | Address of entity (4) | ZIP Code (5) | Nature of entity (6) | Date of acquiring the interest (7) | Initial value of the investment (8) | Peak value of investment during the period (9) | Closing value (10) | Total gross amount paid/credited with respect to the holding during the period (11) (₹) | Total gross proceeds from sale or redemption of investment during the period (12) (₹)
1 |  |  |  |  |  |  |  |  |  |  |  |
A4 | Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the relevant accounting period
Sl No (1) |  | Country Code and Name (2) | Name of financial institution in which insurance contract held (3) | Address of financial institution (4) | ZIP Code (5) | Date of contract (6) | The cash value or surrender value of the contract (7) | Total gross amount paid/credited with respect to the contract during the period. (8)
1 |  |  |  |  |  |  |  |
B | Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the relevant accounting period
Sl No (1) |  | Country Code and Name 2(a) | Zip Code 2(b) | Nature of entity (3) | Name of the Entity 4(a) | Address of the Entity 4(b) | 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 relevant accounting period
Sl No (1) |  | Country Code and Name 2(a) | Zip Code 2(b) | 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 relevant accounting period
Sl No (1) |  | Country Code and Name 2(a) | Zip Code 2(b) | 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 relevant accounting period 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(a) | Country Code and Name 3(b) | Zip Code 3(c) | 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(a) | Zip Code 2(b) | Name of the trust 3 | Address of the trust 3(a) | Name of trustees (4) | Address of trustees 4(a) | Name of Settlor (5) | Address of Settlor 5(a) | Name of Beneficiaries (6) | Address of Beneficiaries 6(a) | 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(a) | Zip Code 2(b) | Name of the person from whom derived 3(a) | Address of the person from whom derived 3(b) | 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
#### Schedule DI Details of investment
A | Investment/ Deposit/ Payments for the purpose of claiming deduction under Chapter VIA
Sl.No. | Section (1) | Eligible amount of deduction during FY 2019-20 (2) | Deduction attributable to investment/expenditure made between 01.04.2020 to 31.07.2020 (3)
1 | 80G |  |
2 | 80GGA |  |
3 | 80GGC |  |
Total |  |
B | Eligible amount of deduction u/s 10AA
Sl.No |  | Undertaking as per schedule 10AA | Amount of deduction as per schedule 10AA | Date of letter of approval issued in accordance with the provisions of the SEZ Act, 2005 | Is this the first year of claiming deduction u/s 10AA AND whether conditions have been complied between 01.04.2020 to 30.09.2020
1 |  |  |  |  |
Total |
C | Payment/Acquisition/Purchase/Construction for the purpose of claiming deduction u/s 54 to 54GB
i | Long Term Capital Gain
Sl.No. | Section (1) | Amount utilised out of Capital Gains account (2) | Amount utilised between 01.04.2020 to 30.09.2020 out of Col (2) (3)
1 | 54D |  |
2 | 54G |  |
3 | 54GA |  |
Total |  |
ii | Short Term Capital Gain
Sl.No. | Section (1) | Amount utilised out of Capital Gains account (2) | Amount utilised between 01.04.2020 to 30.09.2020 out of Col (2) (3)
1 | 54D |  |
1 | 54G |  |
3 | 54GA |  |
Total |  |
#### Schedule-GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
S No. |  | GSTIN No(s). * | Annual value of outward supplies as per the GST return(s) filed *
1 |  |  |
Note: | Please furnish the information above for each GSTIN No. separately
#### Part B-TI Computation of Total Income
1 | Income from house property (4 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 (A38 of Schedule-BP) (enter nil if loss) | 2i |  |
ii | Profits and gains from speculative business (3(ii) of table Fof Schedule BP)(enter nil if loss and carry this figure to Schedule CFL) | 2ii |
iii | Profits and gains from specified business (3(iii) of table F of Schedule BP)(enter nil if loss and carry this figure to Schedule CFL) | 2iii |
iv | Income chargeable to tax at special rates (3d,3e and 3iv of table F of Schedule BP ) | 2iv |
v | Total (2i + 2ii + 2iii + 2iv) (enter nil, if loss and carry this figure of loss to Schedule CYLA) | 2v |
3 | Capital gains
| a | Short term
| i | Short-term chargeable @ 15% (9ii of item E of schedule CG) | 3ai |  |
ii | Short-term chargeable @ 30% (9iii of item E of schedule CG) | 3aii |
iii | Short-term chargeable at applicable rate (9iv of item E of schedule CG) | 3aiii |
iv | STCG chargeable at special rates in india as per DTAA (9v of item E of Schedule CG) | 3aiv |
v | Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) | 3av |  |
b | Long term Capital Gain
| i | Long-term chargeable @ 10% (point 9vi of item E of schedule CG) | 3bi |  |
ii | Long-term chargeable @ 20% (point 9vii of item E of schedule CG) | 3bii |
iii | LTCG chargeable at special rates in india as per DTAA (9viii of item E of schedule CG) | 3biii |
iv | Total Long term (bi+bii+biii) (enter nil if loss) | 3biv |  |
| c | Total capital gains (3av+3biv) (enter nil if loss) | 3c |
4 | Net income from other sources chargeable to tax at normal applicable rates |
| 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 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 +3c+ 4d) | 5 |
6 | Losses of current year to be set off against 5 (total of 2xvii,3xvii and 4xvii of Schedule CYLA) | 6 |
7 | Balance after set off current year losses (5 - 6) (total of column 5 of schedule CYLA + 4b + 2iv-2e of OS-3iv of table F schedule BP) | 7 |
8 | Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA) | 8 |
9 | Gross Total income (7 - 8) (total column 5 of Schedule BFLA + 4b+2iv - 2e of schedule OS - 3iv of Table F of schedule BP ) | 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 (i+ii+iv+v+viii+xiii+xiv) of column 5 of BFLA] | 11a |
b | Part-C of Chapter VI-A [(2 of Schedule VI-A and limited upto (ii5)of schedule BFLA] | 11b |
c | Total (11a+11b) [limited upto (9-10)] | 11c |
12 | Incomes not forming part of total income (12a + 12b+ 12c) |
a | Deduction u/s 10AA (Total of Schedule 10AA) | 12a |
b | Income of investment fund referred to in section 10(23FB) or 10(23FBA) | 12b |
c | Income of a business trust referred to in section 10(23FC) or 10(23FCA) | 12c |
13 | Total income (9 - 11c - 12) | 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 (3 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 xv 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 (if applicable) | 1b |
c | Health & Education Cess,@4% on 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 col (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
| (i) 25% of 12(ii) of Schedule SI | 2ei |
| (ii) 10% or 15% as applicable of 2(ii), 3(ii), 8(ii), 11(ii), 21(ii), 23(ii) of Schedule SI | 2eii |
| (iii) On [(2d)– [(12(ii)+ 1(ii)+ 2(ii),7(ii),9(ii),21(ii),24(ii)] | 2eiii
| (iv) Total (i + ii + iii) | 2eiv |
f | Health & Education cess @4% on 2d +2eiii | 2f |
g | Gross tax liability (2d + 2eiii + 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 90/90A (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 |
e | Total Interest and Fee Payable (8a+8b+8c+8d) | 8e |
9 | Aggregate liability (7 + 8e) | 9 |

10 | Taxes Paid |
a | Advance Tax (from column 5 of 15A) | 10a |
b | TDS (total of column 9 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 |

#### Bank Account Details

13 | Do you have a bank account in India (Non-residents claiming refund with no bank account in India may select NO) ?* | 13 |

a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)

S.No. |  | IFS Code of the bank | Name of the Bank | Account Number | Indicate the account in which you prefer to get your refund credited
1 |  |  |  |  |

Note: Minimum one account should be selected for refund credit. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account decided by CPC after processing the return.

b) In case of non-residents, details of any one foreign Bank Account may be furnished for the purpose of credit of refund

S.No. | SWIFT Code | Name of the Bank | Country of Location | IBAN
1 |  |  |  |

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 ] * |

#### 15A. Details of payments of Advance Tax and Self-Assessment Tax

Sl.No. (1) |  | BSR Code* (2) | Date of Deposit (DD/MM/YYYY)* (3) | Serial number of challan* (4) | Amount (Rs)* (5)
1 |  |  |  |  |
Total |  |

Note:Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI

#### Schedule TDS 1

#### 15 B(1) Details of Tax Deducted at Source (TDS) on Income [As per FORM 16A issued by Deductor(s)]

Sl.No. |  | TDS credit in the name of TDS credit relating to self /other person as per rule 37BA(2)] (Col 2)* | PAN Of Other Person(If TDS credit related to other person)* | Aadhaar No. Of Other Person (If TDS credit related to other person) | Tax Deduction Account Number (TAN) of the Deductor* | Unclaimed TDS brought forward (b/f) | TDS of the current fin. Year (TDS deducted during the FY 2019-20)* | TDS credit out of (6) or (7) or (8) being claimed this Year (only if corresponding Receipt is being offered for tax this year) | Corresponding Receipt offered | TDS credit being carried forward*
Financial Year in which deducted | TDS b/f | Deducted in own hands | Deducted in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) | claimed in own hands* | Claimed in the hands of any other person as per rule 37BA(2) | Gross Amount | Head of Income
(1) |  | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14)
Income | TDS | Income | TDS | PAN | Aadhaar No.
1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total |

Note: | Please enter total column 9 of above in 10b of Part B-TTI

#### Schedule TDS 2

#### 15 B(2) Details of Tax Deducted at Source (TDS) on Income [As per Form 26QB/26QC/16D furnished issued by Deductor(s)]

Sl.No. |  | TDS credit in the name of (Col 2)* | PAN Of Other Person(If TDS Credit related to other person)* | Aadhaar No. Of Other Person (If TDS credit related to other person) | PAN of the buyer/Tenant/Deductor* | Aadhaar No. Of the buyer/ tenant/Deductor | Unclaimed TDS brought forward (b/f) | TDS of the current financial Year (TDS deducted during the FY 2019-20)* | TDS credit out of (6) or (7) or (8) being claimed this Year (only if corresponding Receipt is being offered for tax this year) | Corresponding Receipt offered | TDS credit being carried forward*
Financial year in which TDS is deducted | TDS b/f | Deducted in own hands | Deducted in the hands of any other person as per rule 37BA(2) | claimed in own hands* | Claimed in the hands of any other person as per rule 37BA(2) | Gross Amount | Head of Income
(1) |  | (2) | (3) | (4) | (5) | (6) | (7) | (8) | (9) | (10) | (11) | (12) | (13) | (14) | (15)
Income | TDS | Income | TDS | PAN | Aadhaar No.
1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Total |

Note: | Please enter total column 9 of above in 10b of Part B-TTI

#### 15C. Details of Tax Collected at Source (TCS) [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 financial Year (Tax collected during Fy 2019-20) | Amount out of (5) or (6) being claimed this Year (only if corresponding receipt is being offered for tax this year)* | Amount out of (5) or (6) being carried forward*
Fin. Year in which Collected | Amount b/f
(1) |  | (2) | (3) | (4) | (5) | (6) | (7) | (8)
1 |  |  |  |  |  |  |  |
Total |

Note: Please enter total of column 7 in 10c of Part B-TTI.

#### 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 and is in accordance with the the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as * and I am also competent to make this return and verify it. I am holding permanent account number 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.

Date* |
Note: | 1. Submission date is the system date of e-Filing portal of Income Tax Department. The same is available in the Acknowledgement/ITR-V generated after submission of return. 2. Verification Date is the date of e-Verification at e-Filing portal of Income Tax Department or the date of receipt of ITR-V at CPC, Bengaluru. The same will be available in View Returns/Forms option of e-Filing portal. In case of e-Verification, it is available in Acknowledgement.