ITR-6 Form

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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)	Holding Status, Business Organisation, Key Persons, Shareholders Information, Ownership Information, Nature of Company & its Business	Yes
3	Part A-BS	Balance sheet as on 31st day of march, 2020 or as on the date of amalgamation	Yes
4	Part A-BS - Ind AS	Balance Sheet as on 31st day of March, 2020 or as on the date of business combination [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]
5	Part A-Manufacturing Account	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 61 to 62 as applicable)
6	Part A-Trading Account	Part A-Trading Account -Trading Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standard s specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] (fill items 4 to 12 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62 as applicable)
7	Part A - P & L	Profit and Loss Account for the financial year 2019-20	Yes
8	PartA-ManufacturingAccountIndAS	Part A-Manufacturing Account- Manufacturing Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] (fill items 1 to 3 in a case where regular books of accounts are maintained, otherwise fill items 63 to 64 as applicable)
9	Part A-Trading Account Ind-AS	Part A-Trading Account -Trading Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015] (fill items 4 to 12 in a case where regular books of accounts are maintained, otherwise fill items 63 to 64 as applicable)
10	Part A-P& L - Ind AS	Profit and Loss Account for the financial year 2019-20 (fill items 1 to 54 in a case where regular books of accounts are maintained, otherwise fill item 55) [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]
11	PART A - OI	Other Information	Yes
12	Part A - QD	Quantitative details	Yes
13	PART-A OL	Other liquidation Details
14	Schedule HP	Details of Income from House Property
15	Schedule BP	Computation of income from business or profession
16	Schedule DPM	Depreciation on Plant and Machinery
17	Schedule DOA	Depreciation on other assets
18	Schedule DEP	Summary of Depreciation on Assets
19	Schedule DCG	Deemed Capital Gains on sale of depreciable assets
20	Schedule ESR	Schedule ESR - Deduction under section 35 or 35CCC or 35CCD
21	Schedule CG	Capital Gains
22	Tool-112A	112A
23	Tool-115AD(1)(b)(iii) proviso	115AD(1)(b)(iii) proviso
24	Schedule OS	Income from other sources
25	Schedule CYLA	Details of Income after Set off of Current years losses	Yes
26	Schedule BFLA	Details of Income after Set off of Brought Forward Losses of earlier years	Yes
27	Schedule CFL	Details of Losses to be carried forward to future Years
28	Schedule UD	Unabsorbed depreciation and allowance under section 35(4)
29	Schedule ICDS	Effect of Income Computation Disclosure Standards on profit
30	Schedule 10AA	Deduction under section 10AA
31	Schedule 80G	Details of donation entitled for deduction under Section 80G
32	Schedule 80GGA	Details of donations for scientific research or rural development
33	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)]
34	Schedule 80	Schedule 80-IA - Deductions under section 80-IA
35	Schedule VI-A	Deductions under Chapter VI-A
36	Schedule SI	Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section code and rate of tax]
37	Schedule EI	Details of Exempt Income (Income not to be included in Total Income)
38	Schedule PTI	Pass Through Income details from business trust or investment fund as per section 115UA,115UB
39	Schedule MAT	Schedule MAT
40	Schedule MATC	Schedule MATC
41	Schedule DDT	Details of tax on distributed profits of domestic companies and its payment
42	Schedule BBS	Details of tax on distributed income of a domestic company on buy back of shares, not listed on stock exchange
43	Schedule TPSA	TPSA
44	Schedule FSI	Details of Income accruing or arising outside India
45	Schedule TR	Details of Tax Relief claimed under Section 90 or Section 90A or Section 91
46	Schedule FA	Details of foreign assets
47	Schedule SH-1	SHAREHOLDING OF UNLISTED COMPANY (other than a start-up for which Schedule SH-2 is to be filled up)
48	Schedule SH-2	SHAREHOLDING OF START-UPS
49	Schedule AL-1	Assets and liabilities as at the end of the year (mandatorily required to be filled by an unlisted company) (other than a start-up for which Schedule AL-2 is to be filled up)
50	Schedule AL-2	Assets and liabilities as at the end of the year (applicable for start-ups only)
51	Schedule DI	Schedule DI Details of investment
52	Schedule GST	Break-up of total expenditure with entities registered or not registered under the GST
53	Schedule FD	Break-up of payments/receipts in Foreign currency
54	Part B - TI	Computation of total income	Yes
55	Part B - TTI	Computation of tax liability on total income	Yes
56	IT	Details of Advance Tax and Self Assessment Tax Payments of Income-tax
57	TDS	Details of Tax Deducted at Source on Income [As per Form 16 A, 27D issued by Deductor(s)]
58	TCS	Details of Tax Collected at Source
59	Verification	Verification

INDIAN INCOME TAX RETURN
[For Companies other than companies claiming exemption under section 11]
(Please see rule 12 of the Income-tax Rules,1962)

1. All amounts are in Indian Rupees.

2. A calendar is provided for selecting the date field (format DD/MM/YYYY)

3. All greyed out fields are either auto-filled or non-editable.

4. In ITR wherever information is captured in tables

Adding new Row : Click ADD button to insert a new row and then enter values in the field provided. Make sure you provide information in all mandatory columns(*) marked
Deleting Row : Select the row to delete from the list and click DELETE button
Remove unnecessary blank rows from the table by selecting the row and clicking on DELETE button.

5. Please enter only the value wherever the information is needed in percentage 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 company’s name? If yes, please furnish the old name

PAN *

Date of incorporation (DD/MM/YYYY) *

Date of Commencement of Business (DD/MM/YYYY)

Corporate Identity Number (CIN) issued by MCA

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

Type of company*

If a public company select 6, and if private company select 7
(as defined in section 3 of The Companies Act)

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*

OR

Filed in response to notice u/s

If revised/in response to defective/ 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 or order under section 119(2)(b), 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

Residential Status *

Whether the assesse has opted for taxation under section 115BA/115BAA/115BAB? (applicable on Domestic Company) *

Whether total turnover/ gross receipts in the previous year 2017-18 exceeds 400 crore rupees? (Yes/No) (applicable for Domestic Company)*

Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (1) or Central Government has adopted any agreement under sec 90A(1)?

In the case of non-resident, is there a permanent establishment (PE) in India

Whether assessee is required to seek registration under any law for the time being in force relating to companies?

Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015*

Whether assessee is located in an International Financial Services Centre and derives income solely in convertible foreign exchange?*

Whether the assessee company is under liquidation*

Whether you are an FII / FPI?*

If yes, please provide SEBI Regn. No.

Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956? *

Other Details

Whether this return is being filed by a representative assessee? If yes, please furnish following information*

Name of the representative assessee

Capacity of representative

Address of the representative assessee

Permanent Account Number (PAN) of the representative assessee

Aadhaar No. of the representative

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 provide the certification number*

Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return?*

If yes, provide date of filing Form-2

AUDIT DETAILS

(a)

Whether liable to maintain accounts as per section 44AA?*

(a2)

Whether assessee is declaring income only under section 44AE/44B/44BB/44BBA/44BBB?

(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?

(a2iii)

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)

Mention the date of furnishing of 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

(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 furnishing audit report (DD/MM/YYYY)

(d.ii)

If liable to furnish other audit report under the Income-tax Act, mention the date of furnishing the audit report? (DD/MM/YY) (Please see Instruction 5(ii))

Sl. No.

Section Code

Whether have you furnished such other audit report?

Date (DD/MM/YYYY)

1

(e)

Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act

Sl. No.

Act

Description

Section Code

Have you got audited under the selected Act other than the Income-tax Act?

Date of furnishing of the audit report

1

PART A - GENERAL (2)

HOLDING STATUS

(a)

Nature of Company(select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any other)*

(b)

If subsidiary company, mention the details of the Holding Company

Sl. No.

PAN

Name of Holding Company*

Address of Holding Company*

City*

State*

Country*

Pincode

Zip code

Percentage of Shares held

1

(c)

If holding company, mention the details of the subsidiary companies.

Sl. No.

PAN

Name of Subsidiary Company*

Address of Subsidiary Company*

City*

State*

Country*

Pin Code

Zip Code

Percentage of Shares held

1

BUSINESS ORGANISATION

Details of Amalgamating, Amalgamated, Demerged and Resulting Company (as the case may be)

Sl. No.

Business Type

PAN

Company Name

Address

City

State

Country

Pin Code

Zip Code

Date of event

1

KEY PERSONS

Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the Previous year and the details of eligible person who is verifying the return.

Sl. No.

Name*

Designation*

PAN

Aadhaar

Residential Address*

City*

State*

Country*

Pin Code

Zip Code

Director Identification Number (DIN) issued by MCA, in case of Director

1

SHAREHOLDERS INFORMATION

Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year.

Sl. No.

Name

PAN

Aadhaar

Address

City

State

Country

Pin Code

Zip Code

Percentage of shares held (If determinate)

1

OWNERSHIP INFORMATION

In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not less than 10% of the voting power at any time of the previous year

Sl. No.

Name

PAN

Aadhaar

Address

City

State

Country

Pin Code

Zip Code

Percentage of shares held

1

In case of Foreign Company , please furnish the details of Immediate Parent Company

Sl. No.

Name

PAN

Address

City

State

Country

Pin Code

Zip Code

Country of Residence

Taxpayer’s registration number or any unique identification number allotted in the country of residence

1

In case of Foreign Company , please furnish the details of Ultimate Parent Company

Sl. No.

Name

PAN

Address

City

State

Country

Pin Code

Zip Code

Country of Residence

Taxpayer’s registration number or any unique identification number allotted in the country of residence

1

NATURE OF COMPANY AND ITS BUSINESS

Nature of company
1.	Whether a public sector company as defined in section 2(36A) of the Income-tax Act*
2.	Whether a company owned by the Reserve Bank of India*
3.	Whether a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank*
4.	Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act,1949*
5.	Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act*
6.	Whether a company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999)*
7.	Whether a company being a non-banking Financial Institution*
8.	Whether the Company is Unlisted If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1*

Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other Than Those declaring Income Under 44AE)

S.No.

Code-Sub Sector*

Tradename

1

BALANCE SHEET AS ON 31ST DAY OF MARCH, 2020 OR AS ON THE DATE OF AMALGAMATION

I. Equity and Liabilities

1. Shareholder's fund

A.

Share capital

i

Authorised

Ai

ii

Issued, Subscribed and fully Paid up

Aii

iii

Subscribed but not fully paid

Aiii

iv

Total (Aii + Aiii)

Aiv

B.

Reserves and Surplus

i

Capital Reserve

Bi

ii

Capital Redemption Reserve

Bii

iii

Securities Premium Reserve

Biii

iv

Debenture Redemption Reserve

Biv

v

Revaluation Reserve

Bv

vi

Share options outstanding amount

Bvi

vii

Other reserve (specify nature and amount)

Sl. No.

Nature

Amount

1

Total

Bvii

viii

Surplus i.e. Balance in profit and loss account (Debit balance to be shown as - ve figure)

Bviii

ix

Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as - ve figure)

Bix

C.

Money received against share warrants

1C

D.

Total Shareholder's fund (Aiv + Bix + 1C)

1D

2.

Share application money pending allotment

i

Pending for less than one year

i

ii

Pending for more than one year

ii

iii

Total (i + ii)

2

3. Non-current liabilities

A.

Long-term borrowings

i

Bonds/ debentures

a. Foreign currency

ia

b. Rupee

ib

c. Total (ia + ib)

ic

ii

Term loans

a. Foreign currency

iia

b. Rupee loans

1. From Banks

b1

2. From others

b2

3. Total (b1 + b2)

b3

c. Total Term loans (iia + b3)

iic

iii

Deferred payment liabilities

iii

iv

Deposits from related parties (see instructions)

iv

v

Other deposits

v

vi

Loans and advances from related parties (see instructions)

vi

vii

Other loans and advances

vii

viii

Long term maturities of finance lease obligations

viii

ix

Total Long term borrowings (ic + iic + iii + iv + v + vi + vii + viii)

3A

B.

Deferred tax liabilities (net)

3B

C.

Other long-term liabilities

i

Trade payables

i

ii

Others

ii

iii

Total Other long-term liabilities (i + ii)

3C

D.

Long-term provisions

i

Provision for employee benefits

i

ii

Others

ii

iii

Total (i + ii)

3D

E.

Total Non-current liabilities (3A + 3B + 3C + 3D)

3E

4. Current liabilities

A.

Short-term borrowings

i

Loans repayable on demand

a. From Banks

ia

b. From Non-Banking Finance Companies

ib

c. From other financial institutions

ic

d. From others

id

e. Total Loans repayable on demand (ia + ib + ic + id)

ie

ii

Deposits from related parties (see instructions)

ii

iii

Loans and advances from related parties (see instructions)

iii

iv

Other loans and advances

iv

v

Other deposits

v

vi

Total Short-term borrowings (ie + ii + iii + iv + v)

4A

B.

Trade payables

i

Outstanding for more than 1 year

i

ii

Others

ii

iii

Total Trade payables (i + ii)

4B

C.

Other current liabilities

i

Current maturities of long-term debt

i

ii

Current maturities of finance lease obligations

ii

iii

Interest accrued but not due on borrowings

iii

iv

Interest accrued and due on borrowings

iv

v

Income received in advance

v

vi

Unpaid dividends

vi

vii

Application money received for allotment of securities and due for refund and interest accrued

vii

viii

Unpaid matured deposits and interest accrued thereon

viii

ix

Unpaid matured debentures and interest accrued thereon

ix

x

Other payables

x

xi

Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x)

4C

D.

Short-term provisions

i

Provision for employee benefit

i

ii

Provision for Income-tax

ii

iii

Proposed Dividend

iii

iv

Tax on dividend

iv

v

Other

v

vi

Total Short-term provisions (i + ii +iii + iv + v)

4D

E.

Total Current liabilities (4A + 4B + 4C + 4D)

4E

Total Equity and liabilities (1D + 2 + 3E + 4E)

I

II. ASSETS

1. Non-current assets

A.

Fixed assets

i

Tangible assets

a. Gross block

ia

b. Depreciation

ib

c. Impairment losses

ic

d. Net block (ia - ib - ic)

id

ii

Intangible assets

a. Gross block

iia

b. Amortization

iib

c. Impairment losses

iic

d. Net block (iia - iib - iic)

iid

iii

Capital work-in-progress

iii

iv

Intangible assets under development

iv

v

Total Fixed assets (id + iid + iii + iv)

Av

B.

Non-current investments

i

Investment in property

i

ii

Investments in Equity instruments

a. Listed equities

iia

b. Unlisted equities

iib

c. Total (iia + iib)

iic

iii

Investments in Preference shares

iii

iv

Investments in Government or trust securities

iv

v

Investments in Debenture or bonds

v

vi

Investments in Mutual funds

vi

vii

Investments in Partnership firms

vii

viii

Others Investments

viii

ix

Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii)

Bix

C.

Deferred tax assets (Net)

C

D.

Long-term loans and advances

i

Capital advances

i

ii

Security deposits

ii

iii

Loans and advances to related parties (see instructions)

iii

iv

Other Loans and advances

iv

v

Total Long-term loans and advances (i + ii + iii + iv)

Dv

vi

Long-term loans and advances included in Dv which is

a. for the purpose of business or profession

via

b. not for the purpose of business or profession

vib

c. given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act

vic

E.

Other non-current assets

i

Long-term trade receivables

a. Secured, considered good

ia

b. Unsecured, considered good

ib

c. Doubtful

ic

d. Total Other non-current assets (ia + ib + ic)

id

ii

Others

ii

iii

Total (id + ii)

Eiii

iv

Non-current assets included in Eiii which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act

iv

F.

Total Non-current assets (Av + Bix + C + Dv + Eiii)

1F

2. Current assets

A.

Current investments

i

Investment in Equity instruments

a. Listed equities

ia

b. Unlisted equities

ib

c. Total (ia + ib)

ic

ii

Investment in Preference shares

ii

iii

Investment in government or trust securities

iii

iv

Investment in debentures or bonds

iv

v

Investment in Mutual funds

v

vi

Investment in partnership firms

vi

vii

Other investment

vii

viii

Total Current investments (ic + ii + iii + iv + v + vi + vii)

Aviii

B.

Inventories

i

Raw materials

i

ii

Work-in-progress

ii

iii

Finished goods

iii

iv

Stock-in-trade (in respect of goods acquired for trading)

iv

v

Stores and spares

v

vi

Loose tools

vi

vii

Others

vii

viii

Total Inventories (i + ii + iii + iv + v + vi + vii)

Bviii

C.

Trade receivables

i

Outstanding for more than 6 months

i

ii

Others

ii

iii

Total Trade receivables (i + ii)

Ciii

D.

Cash and cash equivalents

i

Balances with Banks

i

ii

Cheques, drafts in hand

ii

iii

Cash in hand

iii

iv

Others

iv

v

Total Cash and cash equivalents (i + ii + iii + iv)

Dv

E.

Short-term loans and advances

i

Loans and advances to related parties (see instructions)

i

ii

Others

ii

iii

Total Short-term loans and advances (i + ii)

Eiii

iv

Short-term loans and advances included in Eiii which is

a. for the purpose of business or profession

iva

b. not for the purpose of business or profession

ivb

c. given to a shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act

ivc

F.

Other current assets

F

G.

Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F)

2G

Total Assets (1F + 2G)

II

Part A-BS – Ind AS - Balance Sheet as on 31st day of March, 2020 or as on the date of business combination [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

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 61 to 62 as applicable)

1

Debits to Manufacturing Account

A

Opening Inventory

(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)

(iii)

Total (2i +2ii)

(iii)

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 61 to 62 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

12a

Turnover from Intraday Trading

12a

12b

Income from Intraday Trading

12b

Profit and Loss Account for financial year 2019-20 (fill items 13 to 60 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62 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 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

xic

Total

xii

Total of other income(i + ii + iii + iv + v + vi + vii + viii + ix + x + xi)

14xii

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

22i

ii

Bonus

22ii

iii

Reimbursement of medical expenses

22iii

iv

Leave encashment

22iv

v

Leave travel benefits

22v

vi

Contribution to approved superannuation fund

22vi

vii

Contribution to recognised provident fund

22vii

viii

Contribution to recognised gratuity fund

22viii

ix

Contribution to any other fund

22ix

x

Any other benefit to employees in respect of which an expenditure has been incurred

22x

xi

Total compensation to employees (total of 22i to 22x)

22xi

xii

Whether any compensation, included in 22xi, paid to non-resident

xiia

If Yes, amount paid to non-residents

xiib

23

Insurance

i

Medical Insurance

23i

ii

Life Insurance

23ii

iii

Keyman’s Insurance

23iii

iv

Other Insurance including factory, office, car, goods,etc.

23iv

v

Total expenditure on insurance (23i+23ii+23iii+23iv)

23v

24

Workmen and staff welfare expenses

24

25

Entertainment

25

26

Hospitality

26

27

Conference

27

28

Sales promotion including publicity (other than advertisement)

28

29

30

Commission

i

Paid outside India, or paid in India to a non-resident other than a company or a foreign company

i

ii

To others

ii

iii

Total (i + ii)

30iii

31

Royalty

i

Paid outside India, or paid in India to a non-resident other than a company or a foreign company

i

ii

To others

ii

iii

Total (i + ii)

31iii

32

Professional / Consultancy fees / Fee for technical services

i

Paid outside India, or paid in India to a non-resident other than a company or a foreign company

i

ii

To others

ii

iii

Total (i + ii)

32iii

33

Hotel , boarding and Lodging

33

34

Traveling expenses other than on foreign traveling

34

35

Foreign travelling expenses

35

36

Conveyance expenses

36

37

Telephone expenses

37

38

Guest House expenses

38

39

Club expenses

39

40

Festival celebration expenses

40

41

Scholarship

41

42

Gift

42

43

Donation

43

44

Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)

i

Union excise duty

44i

ii

Service tax

44ii

iii

VAT/ Sales tax

44iii

iv

Cess

44iv

v

Central Goods & Service Tax (CGST)

44v

vi

State Goods & Services Tax (SGST)

44vi

vii

Integrated Goods & Services Tax (IGST)

44vii

viii

Union Territory Goods & Services Tax (UTGST)

44viii

ix

Any other rate, tax, duty or cess incl. STT and CTT

44ix

x

Total rates and taxes paid or payable (44i + 44ii + 44iii + 44iv + 44v + 44vi + 44vii + 44viii + 44ix)

44x

45

Audit fee

45

46

Other expenses (specify nature and amount)

	Nature	Amount
1

Total	46

47

Bad debts (specify PAN/Aadhaar of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount)

i

PAN

Aadhaar

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 (amounts less than Rs. 1 lakh)

iii

iv

Total Bad Debt (47i + 47ii + 47iii)

47iv

48

Provision for bad and doubtful debts

48

49

Other provisions

49

50

Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46 + 47iv + 48 + 49)]

50

51

Interest

i

Paid outside India, or paid in India to a non-resident other than a company or a foreign company

i

ii

To others

ii

iii

Total (i + ii)

51iii

52

Depreciation and amortization

52

53

Net Profit before taxes (50 - 51iii - 52 )

53

PROVISIONS FOR TAX AND APPROPRIATIONS

54

Provision for current tax

54

55

Provision for Deferred Tax

55

56

Profit after tax ( 53 - 54 - 55)

56

57

Balance brought forward from previous year

57

58

Amount available for appropriation (56 + 57)

58

59

Appropriations

i

Transfer to reserves and surplus

59i

ii

Proposed dividend/ Interim dividend

59ii

iii

Tax on dividend/ Tax on dividend for earlier years

59iii

iv

Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 135 of Companies Act, 2013)

59iv

v

Any other appropriation

59v

vi

Total (59i + 59ii + 59iii + 59iv + 59v)

59vi

60

Balance carried to balance sheet (58 – 59vi)

60

NO ACCOUNT CASE

61

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) or the amount claimed to have been actually earned, whichever is higher

1

Total

ii

Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 61(i)]

61ii

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 section 44AB

62

In case of Foreign Company whose total income comprises solely of profits and gains from business referred to in section 44B, 44BB, 44BBA or 44BBB, furnish the following information

a

Gross receipts / Turnover

a

b

Net profit

b

Part A-Manufacturing Account- Manufacturing Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

1

Debits to Manufacturing Account

A

Opening Inventory

(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 Ind-AS -Trading Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

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

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

12a

Turnover from Intraday Trading

12a

12b

Income from Intraday Trading

12b

Part A-P& L Ind-AS Profit and Loss Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

CREDITS TO 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 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

xic

Total (xia + xib)

xii

Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)

14xii

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

22i

ii

Bonus

22ii

iii

Reimbursement of medical expenses

22iii

iv

Leave encashment

22iv

v

Leave travel benefits

22v

vi

Contribution to approved superannuation fund

22vi

vii

Contribution to recognised provident fund

22vii

viii

Contribution to recognised gratuity fund

22viii

ix

Contribution to any other fund

22ix

x

Any other benefit to employees in respect of which an expenditure has been incurred

22x

xi

Total compensation to employees (total of 22i to 22x)

22xi

xii

Whether any compensation, included in 22xi, paid to non-resident

xiia

If Yes, amount paid to non-residents

xiib

23

Insurance

i

Medical Insurance

23i

ii

Life Insurance

23ii

iii

Keyman’s Insurance

23iii

iv

Other Insurance including factory, office, car, goods, etc.

23iv

v

Total expenditure on insurance (23i+23ii+23iii+23iv)

23v

24

Workmen and staff welfare expenses

24

25

Entertainment

25

26

Hospitality

26

27

Conference

27

28

Sales promotion including publicity (other than advertisement)

28

29

30

Commission

i

Paid outside India, or paid in India to a non-resident other than a company or a foreign company

i

ii

To others

ii

iii

Total (i + ii)

30iii

31

Royalty

i

Paid outside India, or paid in India to a non-resident other than a company or a foreign company

i

ii

To others

ii

iii

Total (i + ii)

31iii

32

Professional / Consultancy fees / Fee for technical services

i

Paid outside India, or paid in India to a non-resident other than a company or a foreign company

i

ii

To others

ii

iii

Total (i + ii)

32iii

33

Hotel, boarding and Lodging

33

34

Traveling expenses other than on foreign traveling

34

35

Foreign traveling expenses

35

36

Conveyance expenses

36

37

Telephone expenses

37

38

Guest House expenses

38

39

Club expenses

39

40

Festival celebration expenses

40

41

Scholarship

41

42

Gift

42

43

Donation

43

44

Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)

i

Union excise duty

44i

ii

Service tax

44ii

iii

VAT/ Sales tax

44iii

iv

Cess

44iv

v

Central Goods & Service Tax (CGST)

44v

vi

State Goods & Services Tax (SGST)

44vi

vii

Integrated Goods & Services Tax (IGST)

44vii

viii

Union Territory Goods & Services Tax (UTGST)

44viii

ix

Any other rate, tax, duty or cess incl. STT and CTT

44ix

x

Total rates and taxes paid or payable (44i+44ii+44iii+44iv+44v+ 44vi + 44vii + 44viii + 44ix)

44x

45

Audit fee

45

46

Other expenses (specify nature and amount)

Nature of other Expenses

Amount

1

Total

46iii

47

Bad debts (specify PAN/Aadhaar of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount)

PAN

Aadhaar

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 (amounts less than Rs. 1 lakh)

47iii

iv

Total Bad Debt (47i + 47ii + 47iii)

47iv

48

Provision for bad and doubtful debts

48

49

Other provisions

49

50

Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii+ 47iv + 48 + 49)]

50

51

Interest

i

Paid outside India, or paid in India to a non-resident other than a company or a foreign company

i

ii

To others

ii

iii

Total (i + ii)

51iii

52

Depreciation and amortization

52

53

Net Profit before taxes (50 – 51iii – 52)

53

PROVISIONS FOR TAX AND APPROPRIATIONS

54

Provision for current tax

54

55

Provision for Deferred Tax

55

56

Profit after tax (53 - 54 - 55)

56

57

Balance brought forward from previous year

57

58

Amount available for appropriation (56 + 57)

58

59

Appropriations

i

Transfer to reserves and surplus

59i

ii

Proposed dividend/ Interim dividend

59ii

iii

Tax on dividend/ Tax on dividend for earlier years

59iii

iv

Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under section 135 of Companies Act, 2013)

59iv

v

Any other appropriation

59v

vi

Total (59i + 59ii + 59iii + 59iv+59v)

59vi

60

Balance carried to balance sheet (58 – 59vi)

60

61

A

Items that will not be reclassified to P&L

i

Changes in revaluation surplus

i

ii

Re-measurements of the defined benefit plans

ii

iii

Equity instruments through OCI

iii

iv

Fair value Changes relating to own credit risk of financial liabilities designated at FVTPL

iv

v

Share of Other comprehensive income in associates and joint ventures , to the extent not to be classified to P&L

v

vi

Others (Specify nature and amount)

Nature

Amount

1

Total

vii

Income tax relating to items that will not be reclassified to P&L

vii

viii

Total

61A

B

Items that will be reclassified to P&L

i

Exchange differences in translating the financial statements of a foreign operation

i

ii

Debt instruments through OCI

ii

iii

The effective portion of gains and loss on hedging instruments in a cash flow hedge

iii

iv

Share of OCI in associates and joint ventures to the extent to be classified into P&L

iv

v

Others (Specify nature and amount)

Nature

Amount

1

Total

vi

Income tax relating to items that will be reclassified to P&L

vi

vii

Total

61B

62

Total Comprehensive Income (56 + 61A + 61B)

62

Part A : OI Other Information (mandatory if liable for audit under section 44AB, for other fill, if applicable).

1

Method of accounting employed in the previous year

1

2

Is there any change in method of accounting

2

3a

Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column 11a(iii) of Schedule ICDS]

3a

3b

Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column 11b(iii) of Schedule ICDS]

3b

4

Method of valuation of closing stock employed in the previous year (If applicable, fill all serial nos in red, since blank will be treated as zeroes)(optional in case of professionals)

a

Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)

4a

b

Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)

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

Any other disallowance

6r

s

Total amount disallowable under section 36(total of 6a to 6r)

6s

t

Total number of employees employed by the company (mandatory in case company has recognized Provident Fund)

i

deployed in India

i

ii

deployed outside India

ii

iii

Total

iii

7

Amounts debited to the 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

Expenditure incurred on corporate social responsibility (CSR)

7h

i

Amount of any liability of a contingent nature

7i

j

Any other amount not allowable under section 37

7j

k

Total amount disallowable under section 37 (total of 7a to 7j)

7k

8

A

Amounts debited to the 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 the provisions of Chapter XVII-B

Aa

b

Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B

Ab

c

Amount disallowable under section 40(a)(ib) on account of non-compliance with the provisions Chapter VIII of the Finance Act, 2016

Ac

d

Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B

Ad

e

Amount of tax or rate levied or assessed on the basis of profits[40(a)(ii)]

Ae

f

Amount paid as wealth tax[40(a)(iia)]

Af

g

Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib)

Ag

h

Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40(b)/40(ba)]

Ah

i

Any other disallowance

Ai

j

Total amount disallowable under section 40(total of Aa to Ai)

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 in excess of twenty thousand rupees, otherwise than by account payee Cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed , disallowable under section 40A(3)

9b

c

Provision for payment of gratuity [40A(7)]

9c

d

any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)]

9d

e

Any other disallowance

9e

f

Total amount disallowable under section 40A (Total of 9a to 9e)

9f

10

Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year

a

Any sum in the nature of tax, duty, cess or fee under any law

10a

b

Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees

10b

c

Any sum payable to an employee as bonus or commission for services rendered

10c

d

Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation

10d

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 by the assessee as interest on any loan or borrowing from a 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

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 of measure*

Opening stock*

Purchases 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

Receipt and payment account of company under liquidation

1

Opening Balance

i

Cash in hand

1i

ii

Bank

1ii

iii

Total opening balance (1i + 1ii)

1iii

2

Receipts

i

Interest

2i

ii

Dividend

2ii

iii

Sale of assets(pls. specify nature and amount)

Sl. No.

Nature

Amount

1

Total(iiia + iiib + iiic)

2iii

iv

Realisation of dues/debtors

2iv

v

Others(pls. specify nature and amount)

Sl. No.

Nature of receipt

Amount

1

Total of other receipts(va + vb )

2v

vi

Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc)

2vi

3

Total of opening balance and receipts

3

4

Payments

i

Repayment of secured loan

4i

ii

Repayment of unsecured loan

4ii

iii

Repayment to creditors

4iii

iv

Commission

4iv

v

Others (pls. specify)

Sl. No.

Nature of payment

Amount

1

Total of other payments (4va + 4vb)

4v

vi

Total payments(4i + 4ii + 4iii + 4iv + 4v)

4vi

5

Closing balance

i

Cash in hand

5i

ii

Bank

5ii

iii

Total of closing balance (5i + 5ii)

5iii

6

Total of closing balance and payments (4vi + 5iii)

6

Schedule HP - Details of Income from House Property

1

Address of property 1 (NOTE : DO NOT LEAVE ADDRESS BLANK )

Town/ City

State

Country

Pincode

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(s) co owner(s)

PAN of other(s) Co-owner(s)

Aadhaar 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 Tenant(s)(if available)

Aadhaar of Tenants (If available)

PAN/TAN of Tenant(s) (if TDS credit is claimed)

1

(a)

Gross rent received or receivable or letable value

1a

(b)

The amount of rent which cannot be realized

1b

(c)

Tax paid to local authorities

1c

(d)

Total (1b + 1c)

1d

(e)

Annual value (1a – 1d) (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

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 PAN of tenant is mandatory, if tax is deducted under section 194-IB.

Furnishing 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 53 ,61(ii) and 62(b) of Part A-P&L) / (item 53 of Part A-P&L – Ind AS) (as applicable)

1

2a

Net profit or loss from speculative business included in 1 (enter -ve sign in case of loss)

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/ 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 44AE/44B/44BB/44BBA/44BBB/44D/44DA/Chapter-XII-G/ First Schedule of Income Tax Act (other than 115B)

4a

i

44AE

4i

ii

44B

4ii

iii

44BB

4iii

iv

44BBA

4iv

v

44BBB

4v

vi

44D

4vi

viii

44DA

4viii

ix

Chapter-XII-G

4ix

x

First Schedule of Income Tax Act (other than 115B)

4x

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 activities covered under rule 7

4i

ii

Profit from activities covered under rule 7A

4ii

iii

Profit from activities covered under rule 7B(1)

4iii

iv

Profit from activities covered under rule 7B(1A)

4iv

v

Profit from activities covered under rule 8

4iv

5

Income credited to Profit and Loss account (included in 1)which is exempt

a

Share of income from firm(s)

5a

b

Share of income from AOP/ BOI

5b

c

Any other exempt income (Specify nature and amount)

SI.No.

Nature

Amount

1

Total

5c

d

Total exempt income (5a + 5b + 5c)

5d

6

Balance (1– 2a – 2b – 3a - 3b – 3c - 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 amoritisation debited to profit and loss account

11

12

Depreciation allowable under Income-tax Act

i

Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-DEP)

12i

ii

Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules)

12ii

iii

Total (12i + 12ii)

12iii

13

Profit or loss after adjustment for depreciation (10 +11 - 12iii)

13

14

Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6s of PartA-OI)

14

15

Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7k 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 (9f 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

(i)

Section 32AC

21(i)

(ii)

Section 32AD

21(ii)

(iii)

Section 33AB

21(iii)

(iv)

Section 33ABA

21(iv)

(v)

Section 35ABA

21(v)

(vi)

Section 35ABB

21(vi)

(vii)

Section 35AC

21(vii)

(viii)

Section 40A(3A)

21(viii)

(ix)

Section 33AC

21(ix)

(x)

Section 72A

21(x)

(xi)

Section 80HHD

21(xi)

(xii)

Section 80-IA

21(xii)

22

Deemed income under section 43CA

22

23

Any other item of addition under section 28 to 44DA

23

24

Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which company is a partner)

24

(a)

Salary

24(a)

(b)

Bonus

24(b)

(c)

Commission

24(c)

(d)

Interest

24(d)

(e)

Others

24(e)

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 allowable as deduction under section 32AC

29

30

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)

30

31

Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of PartA-OI)

31

32

Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year(10h of PartA-OI)

32

33

Any other amount allowable as deduction

33

34

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)

34

35

Total (27 + 28 + 29 + 30 + 31 + 32 + 33 + 34)

35

36

Income (13 + 26 - 35)

36

37

Profits and gains of business or profession deemed to be under

i

Section 44AE(61(ii) of schedule P&L

37i

ii

Section 44B

37ii

iii

Section 44BB

37iii

iv

Section 44BBA

37iv

v

Section 44BBB

37v

vi

Section 44D

37vi

vii

Section 44DA

37vii

viii

Chapter-XII-G (tonnage)

37viii

ix

First Schedule of Income-tax Act (other than 115B)

ix

x

Total (37 i to 37ix)

37x

38

Net profit or loss from business or profession other than speculative business and specified business (36 + 37x)

38

39

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 38) (If loss take the figure to 2i of item F)(39a+ 39b + 39c + 39d + 39e + 39f)

39

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. 38)

f

40

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-(39a+39b+39c+39d+39e)]

40

B

Computation of income from speculative business

41

Net profit or loss from speculative business as per profit or loss account

41

42

Additions in accordance with section 28 to 44DA

42

43

Deductions in accordance with section 28 to 44DA

43

44

Income from speculative business (41+42-43) (if loss, take the figure to 6xv of schedule CFL)

B44

C

Computation of income from specified business under section 35AD

45

Net profit or loss from specified business as per profit or loss account

45

46

Additions in accordance with section 28 to 44DA

46

47

Deductions in accordance with section 28 to 44DA (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)

47

48

Profit or loss from specified business (45 + 46 - 47)

48

49

Deductions in accordance with section 35AD(1) or 35AD(1A)

49

50

Income from specified business (if loss, take the figure to 7xv of schedule CFL)(48-49)

C50

	51	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(A39+B44+C50)

D

E

Computation of income from life insurance business referred to in section 115B

(i)

Net Profit or loss from life insurance business referred to in section 115B

(i)

(ii)

Additions in accordance with section 30 to 43B

(ii)

(iii)

Deductions in accordance with section 30 to 43B

(iii)

(iv)

Income from life insurance business under section 115B

(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

Profit and gains 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
3a	Amount as adjusted on account of opting for taxation under section 115BAA
3b	Adjusted Written down value on the first day of previous year (3) + (3a)
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 3b or 4
6	Amount on which depreciation at full rate to be allowed(3b + 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 - 3b - 4 - 7 - 19) (enter negative only if block ceases to exist)
21	Written down value on the last day of previous year* (6 + 9 - 15)(enter 0 if result is negative)

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 is negative)
7	Additions for a period of less than 180 days in the previous year
8	Consideration or other realizations during the year out of 7
9	Amount on which depreciation at half rate to be allowed (7 -8)(enter 0, if result is negative)
10	Depreciation on 6 at full rate
11	Depreciation on 9 at half rate
12	Total depreciation (10+11)
13	Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12)
14	Net aggregate depreciation (12-13)
15	Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14)
16	Expenditure incurred in connection with transfer of asset/ assets
17	Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16)* (enter negative only if block ceases to exist)
18	Written down value on the last day of previous year* (6+ 9 -12)(enter 0 if result is negative)

Summary of depreciation on assets (Other than on 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 (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 - 20 i)

1a

b

Block entitled for depreciation @ 30 per cent
(Schedule DPM - 20 ii)

1b

c

Block entitled for depreciation @ 40 per cent
(Schedule DPM - 20 iii)

1c

d

Block entitled for depreciation @ 45 per cent
(Schedule DPM - 20 iv)

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

35CCC

ix

35CCD

x

Total

Note : In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA.

Capital Gains

Sl.No

Type of Capital Gain

Gain of current year (Fill this column only if computed figure is positive)

Short term capital loss set off

Long term capital loss set off

Current year’s capital gains remaining after set off(9= 1-2-3-4-5-6-7-8)

15%

30%

applicable rate

DTAA rates

10%

20%

DTAA rates

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 + viii)

x

Loss remaining after set off (i – ix)

F

Information about accrual/receipt of capital gain

Date

Upto 15/6
(i)

16/6 to 15/09
(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 5vi of schedule BFLA, if any.

2

Short-term capital gains taxable at the rate of 30%
Enter value from item 5vii of schedule BFLA, if any.

3

Short-term capital gains taxable at applicable rates
Enter value from item 5viii of schedule BFLA, if any..

4

Short-term capital gains taxable at DTAA rates
Enter value from item 5ix of schedule BFLA, if any.

5

Long- term capital gains taxable at the rate of 10%
Enter value from item 5x of schedule BFLA, if any.

6

Long- term capital gains taxable at the rate of 20%
Enter value from item 5xi of schedule BFLA, if any.

7

Long-term capital gains taxable at DTAA rates
Enter value from item 5xii of schedule BFLA, if any.

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
(1)

Share/Unit acquired
(1a)

ISIN Code
(2)

Name of the Share/Unit
(3)

No. of Shares/Units
(4)

Sale-price per Share/Unit
(5)

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
(6)

Cost of acquisition without indexation (higher of 8 or 9)
(7)

Cost of acquisition
(8)

If the long term capital asset was acquired before 01.02.2018, lower of 11 & 6
(9)

Fair Market Value per share/unit as on 31st January,2018
(10)

Total Fair Market Value as on 31st January,2018 of capital asset as per section 55(2)(ac)- (4*10)
(11)

Expenditure wholly and exclusively in connection with transfer
(12)

Total deductions (7+12)
(13)

Balance (6-13) -Item 5 of LTCG Schedule CG
(14)

1

Total

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
(1)

Share/Unit acquired
(1a)

ISIN Code
(2)

Name of the Share/Unit
(3)

No. of Shares/Units
(4)

Sale-price per Share/Unit
(5)

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
(6)

Cost of acquisition without indexation (higher of 8 or 9)
(7)

Cost of acquisition
(8)

If the long term capital asset was acquired before 01.02.2018, lower of 11 & 6
(9)

Fair Market Value per share/unit as on 31st January,2018
(10)

Total Fair Market Value as on 31st January,2018 of capital asset as per section 55(2)(ac)- (4*10)
(11)

Expenditure wholly and exclusively in connection with transfer
(12)

Total deductions (7+12)
(13)

Balance (6-13) -Item 8 of LTCG Schedule CG
(14)

1

Total

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

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 + 2f related to sl.no.1)

2

S. No.

Nature

Income

a

Income by way of winnings from lotteries, crossword puzzles etc.

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 (total of ci to cxix)

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 or not chargeable to tax 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 under at special rates under 2a, 2b & 2d)

a

Expenses / Deductions

a

b

Depreciation

b

c

Total

c

4

Amounts not deductible u/s 58

4

5

Profits chargeable to tax u/s 59

5

6

Net Income from other sources chargeable at normal applicable rates (1(after reducing income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)

6

7

Income from other sources (other than from owning and maintaining race horses) (2 + 6) (enter 6 as nil, if negative)

7

8

Income from the activity of owning race horses

a

Receipts

a

b

Deductions under section 57 in relation to receipts at 8a only

b

c

Amounts not deductible u/s 58

c

d

Profits chargeable to tax u/s 59

d

e

Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10 xii of Schedule CFL)

e

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)

Note :Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head

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 loss or Income from life insurance business u/s 115B or specified business loss) of the current year set off (2v of item E of Schedule BP)

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 (3b of Schedule -HP)

Total loss (2v of item E of Schedule BP)

Total loss (1i of Schedule-OS)

1

2

3

4

5=1-2-3-4

i

Loss to be set off ->

ii

House property

iii

Income from Business (excluding Profit and gains from life insurance business u/s 115B or speculation profit and income from specified business) or profession

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 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 Profit and gains from life insurance business u/s 115B or speculation income 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 off(i2+ii2 + iii2 + iv2 + v2 + vi2 + vii2 + viii2 + ix2 + x2 + xii2 + xiii2 + xiv2 + xv2)

xvii

Current year’s income remaining after set off Total (i5 + ii5 + iii5 + iv5 + v5 + vi5 + vii5 + viii5 + ix5 + x3 + xi3 + xii5 + xiii5 + xiv5 +xv5)

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 , specified business & Insurance business as referred in section 115B

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

Brought forward business loss (5a)

Amount as adjusted on account of opting for taxation under section 115BAA/115BA (5b)

Brought forward Business loss available for set off during the year 5c=5a - 5b

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)

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 as adjusted on account of opting for taxation under section 115BAA
(3a)

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

11a

Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if positive)

11b

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 (In case deduction is claimed u/s 10AA, please fill sl no "B" of schedule DI)

Details of donations 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 Donation(A + B + C + D)

H.Total ( Eligible Amount of Deduction)(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 (a1 + a2 + b1 + b2 + c1 + c2+ d1 + d2+ e1 + e2)

f

Sch 80- IB Deductions under Section 80-IB

Sch 80IC/IE Deductions under section 80-IC / 80-IE

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

80GGB - Contribution given by companies to political parties

c

80GGA - Certain donations for scientific research or rural development(Please fill 80GGA Schedule. This field is auto-populated from schedule.)

d

80GGC - Donation to Political party

Total Deduction under Part B (a + b + c + d)

2. Part C- Deduction in respect of certain incomes

e

80IA (f of Schedule 80-IA) - Profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.

f

80IAB - Profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone

g

80IAC - Special provision in respect of specified business

h

80IB (n of Schedule 80-IB) - Profits and gains from certain industrial undertakings other than infrastructure development undertakings

i

80IBA - Profits and gains from housing projects

j

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.

k

80JJA-Profits and gains from business of collecting and processing of bio-degradable waste.

l

80JJAA-Employment of new employees

m

80LA(1)-Certain Income Of Offshore Banking Units

n

80LA(1A)-Certain Income Of International Financial Services Centre

o

80PA- Deduction in respect of certain Income of Producer Companies

Total Deduction under Part C (total of e to o)

3

Total deductions under Chapter VI-A (1 + 2)

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/units 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 on unlisted securities in case of non-residents
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	115ADiiiP - Proviso to 115AD(iii)
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

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.40 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

Sl.No.

(a) Name of district along with pin code in which agricultural land is located

(b) Measurement of agricultural land in Acre

(c) Whether the agricultural land is owned or held on lease

(d) Whether the agricultural land is irrigated or rain-fed

Name of district

Pin code

1

4

Other exempt income (please specify)

S.No.

Nature of Income

Amount

1

Total

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

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.No.

Investment entity covered by section 115UA/115UB

Name of business trust/ investment fund

PAN of the business trust/ investment fund

Sl.No.

Head of income

Current year income

Share of current year loss distributed by Investment fund

Net Income/ Loss(7-8)

TDS on such amount, if any

1

i

House property

ii

Capital Gains

a

Short Term

ai

Section 111A

aii

Others

b

Long Term

bi

Section 112A

bii

Sections other than 112A

iii

Other Sources

a

Dividend (refer 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

Schedule MAT

Computation of Minimum Alternate Tax payable under section 115JB

1

Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule III to the Companies Act, 2013 (If yes, write ‘Y’, if no write ‘N’)

2

If 1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act governing such company (If yes, write ‘Y’, if no write ‘N’)

3

Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies, accounting standards and same method and rates for calculating depreciation have been followed as have been adopted for preparing accounts laid before the company at its annual general body meeting? (If yes, write ‘Y’, if no write ‘N’)

4

Profit after tax as shown in the Profit and Loss Account (enter item 56 of Part A-P&L) /(enter item 56 of Part A- P&L Ind AS) (as applicable)

4

5

Additions (if debited in profit and loss account)

a

Income-tax paid or payable or its provision including the amount of deferred tax and the provision thereof

5a

b

Reserve (except reserve under section 33AC)

5b

c

Provisions for unascertained liability

5c

d

Provisions for losses of subsidiary companies

5d

e

Dividend paid or proposed

5e

f

Expenditure related to exempt income under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)]

5f

g

Expenditure related to share in income of AOP/ BOI on which no income-tax is payable as per section 86

5g

h

Expenditure in case of foreign company referred to in clause (fb) of explanation 1 to section 115JB

5h

i

Notional loss on transfer of certain capital assets or units referred to in clause (fc) of explanation 1 to section 115JB

5i

j

Expenditure relatable to income by way of royalty in respect of patent chargeable to tax u/s 115BBF

5j

k

Depreciation attributable to revaluation of assets

5k

l

Gain on transfer of units referred to in clause (k) of explanation 1 to section 115JB

5l

m

Others (including residual unadjusted items and provision for diminution in the value of any asset)

5m

n

Total additions (5a+5b+5c+5d+5e+5f+5g+5h+5i+5j+5k+5l+5m)

5n

6

Deductions

a

Amount withdrawn from reserve or provisions if credited to Profit and Loss account

6a

b

Income exempt under sections 10, 11 or 12 [exempt income excludes income exempt under section 10(38)]

6b

c

Amount withdrawn from revaluation reserve and credited to profit and loss account to the extent it does not exceed the amount of depreciation attributable to revaluation of asset

6c

d

Share in income of AOP/ BOI on which no income-tax is payable as per section 86 credited to Profit and Loss account

6d

e

Income in case of foreign company referred to in clause (iid) of explanation 1 to section 115JB

6e

f

Notional gain on transfer of certain capital assets or units referred to in clause (iie) of explanation 1 to section 115JB

6f

g

Loss on transfer of units referred to in clause (iif) of explanation 1 to section 115JB

6g

h

Income by way of royalty referred to in clause (iig) of explanation 1 to section 115JB

6h

i

Loss brought forward or unabsorbed depreciation whichever is less or both as may be applicable

6i

j

Profit of sick industrial company till net worth is equal to or exceeds accumulated losses

6j

k

Others (including residual unadjusted items and the amount of deferred tax credited to P&L A/c)

6k

l

Total deductions (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k)

6l

7

Book profit under section 115JB (4 + 5n - 6l)

7

8

Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards (Ind-AS) specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015. If yes, furnish the details below:-

8

A. Additions to book profit under sub-sections (2A) to (2C) of section 115JB

a

Amounts credited to other comprehensive income in statement of profit & loss under the head “items that will not be reclassified to profit & loss”

a

b

Amounts debited to the statement of profit & loss on distribution of non-cash assets to shareholders in a demerger

b

c

One fifth of the transition amount as referred to in section 115JB (2C) (if applicable)

c

d

Others (including residual adjustment)

d

e

Total additions (8a + 8b + 8c + 8d)

e

B. Deductions from book profit under sub-sections (2A) to (2C) of section 115JB

f

Amounts debited to other comprehensive income in statement of profit & loss under the head “items that will not be reclassified to profit & loss”

f

g

Amounts credited to the statement of profit & loss on distribution of non-cash assets to shareholders in a demerger”

g

h

One fifth of the transition amount as referred to in section 115JB (2C) (if applicable)”

h

i

Others (including residual adjustment) ”

i

j

Total deductions (8f + 8g + 8h + 8i)

j

9

Deemed total income under section 115JB (7 + 8e – 8j)

9

10

Tax payable under section 115JB

10

Schedule MATC

Computation of tax credit under section 115JAA

1

Tax under section 115JB in assessment year 2020-21 (1d of Part-B-TTI)

1

2

Tax under other provisions of the Act in assessment year 2020-21 (2f of Part-B-TTI)

2

3

Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0]

3

4

Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of MAT Credit Brought Forward ]

Sl.No

Assessment Year (A)

MAT Credit

MAT Credit Utilised during the Current Year (C)

Balance MAT Credit Carried Forward (D)= (B3) - (C)

Gross (B1)

Set-off in earlier years (B2)

Balance Brought forward (B3)=(B1)-(B2)

i

2008-09

ii

2009-10

iii

2010-11

iv

2011-12

v

2012-13

vi

2013-14

vii

2014-15

viii

2015-16

ix

2016-17

x

2017-18

x

2018-19

x

2019-20

xi

2020-21 (enter 1 -2, if 1>2 else enter 0)

xii

Total

5

Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xii]

5

6

Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xii]

6

Details of tax on distributed profits of domestic companies and its payment

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

Sl.No.

Section Under which dividend is being declared

Date of declaration or distribution or payment, whichever is earliest, of dividend by domestic company

Rate of Dividend, declared, distributed or paid

Amount of dividend declared, distributed or paid

Amount of reduction as per section 115-O(1A)

Tax payable on dividend declared, distributed or paid

Interest payable under section 115P

Additional income-tax and interest payable (6d + 7)

Tax And Interest Paid

Net payable/refundable (8-9)

Sl.No.

BSR Code*

Name of Bank*

Name of Branch*

Date(s) of deposit of dividend distribution tax (DD/MM/YYYY)*

Serial number of challan*

Amount deposited (₹) *

Additional Income-tax @15% or 30% as applicable payable under section 115-O (4-5)
(5a)

Surcharge on "a"
(5b)

Health & Education cess on (a+b)
(5c)

Total tax payable (a+b+c)
(5d)

1

Total of DDT

Details of tax on distributed income of a domestic company on buy back of shares

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

Sl.No.

Date of payments of any consideration to the shareholder on buy back of share

Amount of consideration paid by the company on buy-back of shares

Amount received by the company for issue of such shares

Distributed Income of the company (2 – 3)

Tax payable on distributed income

Interest payable under section 115QB

Additional income-tax and interest payable (5d + 6)

Tax and Interest Paid

Net payable/refundable (7-8)

Sl.No.

BSR Code*

Name of Bank*

Name of Branch*

Date(s) of deposit of tax on distribution income (DD/MM/YYYY)*

Serial number of challan*

Amount deposited (₹) *

Additional income-tax @20% payable under section 115QA on 4
(5a)

Surcharge on 'a'
(5b)

Health & Education Cess on (a+b)
(5c)

Total tax payable (a + b + c)
(5d)

1

Total of BBS

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)

Details of Income included in Total Income in Part-B-TI above

Sl.No.

Country Code

Taxpayer Identification number

Sl.No.

Head of Income

Income from outside India(included in PART B-TI)

Tax paid outside India

Tax payable on such income under normal provisions in India

Tax relief available in India(e)= (c) or (d) whichever is lower

Relevant article of DTAA if relief claimed u/s 90 or 90A

(a)

(b)

(c)

(d)

(e)

(f)

1

i

House Property

ii

Business or Profession

iii

Capital Gains

iv

Other Sources

Total

Note: Please refer to the instructions for filling out this schedule

Schedule TR - Summary of tax relief claimed for taxes paid outside India (available only in case of resident)

1

Details of Tax Relief claimed

Sl.No.

Country Code

Taxpayer Identification Number

Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country)

Total tax relief available(total of (e) of Schedule FSI in respect of each country

Section under which relief claimed(specify 90, 90A or 91)

(a)

(b)

(c)

(d)

(e)

1

Total

2

Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d))

2

3

Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d))

3

4

Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below

4

4a

Amount of tax refunded

4a

4b

Assessment year in which tax relief allowed in India

4b

Note:Please refer to the instructions for filling out this schedule.

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 Name and Code
(2)

Name of financial institution
(3)

Address of 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 Name and Code
(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 Name and Code
(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 Name and Code
(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 Name and Code
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 Name and Code
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 Name and Code
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 Name and Code
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 Name and Code
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 Name and Code
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 instructions for filling out this schedule.

Sch SH-1 - SHAREHOLDING OF UNLISTED COMPANY (other than a start-up for which Schedule SH-2 is to be filled up)

Are you a Company registered under section 8 of Companies Act,2013 (Previously Section 25 of Companies Act,1956) or Company Formed Limited by Guarantee under section 3(2) of Companies Act, 2013 ?

A

Details of shareholding at the end of the previous year

Sl No (1)

Name of the shareholder
(2)

Residential status in India
(3)

Type of share
(4)

PAN
(5)

Aadhaar
(5a)

Date of allotment
(6)

Number of shares held
(7)

Face value per share
(8)

Issue Price per share
(9)

Amount received
(10)

1

B

Details of equity share application money pending allotment at the end of the previous year

Sl No (1)

Name of the applicant
(2)

Residential status in India
(3)

Type of share
(4)

PAN
(5)

Aadhaar
(5a)

Date of application
(6)

Number of shares applied for
(7)

Application money received
(8)

Face value per share
(9)

Proposed issue price
(10)

1

C

Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year

Sl No (1)

Name of the shareholder
(2)

Residential status in India
(3)

Type of share
(4)

PAN
(5)

Aadhaar
(5a)

Number of shares held
(6)

Face value per share
(7)

Issue Price per share
(8)

Amount received
(9)

Date of allotment
(10)

Date on which cease to be shareholder
(11)

Mode of cessation
(12)

In case of transfer, PAN of the new shareholder
(13)

Aadhaar of new shareholder
(13a)

1

Sch SH-2 - SHAREHOLDING OF START-UPS

If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following details of shareholding

A

Details of shareholding at the end of the previous year

Sl No (1)

Name of the shareholder
(2)

Category of shareholder
(3)

Type of share
(4)

PAN
(5)

Aadhaar
(5a)

Date of allotment
(6)

Number of shares held
(7)

Face value per share
(8)

Issue Price per share
(9)

Paid up value per share
(10)

Share premium
(11)

1

B

Details of share application money pending allotment at the end of the previous year

Sl No (1)

Name of the applicant
(2)

Category of applicant
(3)

Type of share
(4)

PAN
(5)

Aadhaar
(5a)

Date of application
(6)

Number of shares applied for
(7)

Face value per share
(8)

Proposed issue price per share
(9)

Share application money
(10)

Share application premium
(11)

1

C

Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year

Sl No (1)

Name of the shareholder
(2)

Category of shareholder
(3)

Type of share
(4)

PAN
(5)

Aadhaar
(5a)

Date of allotment
(6)

Number of shares held
(7)

Face value per share
(8)

Issue Price per share
(9)

Paid up value per share
(10)

Date on which cease to be shareholder
(11)

Mode of cessation
(12)

In case of transfer/sale, PAN of the new shareholder
(13)

Aadhaar of new shareholder
(13a)

1

Schedule AL-1 - Details of certain assets as at the end of the year (mandatorily required to be filled by unlisted company)

Do you have Assets and liabilities as at the end of the year as mentioned in Schedule AL-1?

A

Details of building or land appurtenant there to, or both, being a residential house

Sl No (1)

Address
(2)

Pin code
(3)

Date of acquisition
(4)

Cost of acquisition Rs.
(5)

Purpose for which used (dropdown to be provided)
(6)

1

B

Details of land or building or both not being in the nature of residential house

Sl No (1)

Address
(2)

Pin code
(3)

Date of acquisition
(4)

Cost of acquisition Rs.
(5)

Purpose for which used (dropdown to be provided)
(6)

1

C

Details of listed equity shares

Sl No (1)

Opening balance

Shares acquired during the year

Shares transferred during the year

Closing balance

Number of shares
(2)

Type of share
(3)

Cost of acquisition
(4)

No. of shares
(5)

Type of share
(6)

Cost of acquisition
(7)

No. of shared
(8)

Type of share
(9)

Sale consideration
(10)

No. of shares
(11)

Type of share
(12)

Cost of acquisition
(13)

1

D

Details of unlisted equity shares

Sl No (1)

Name of company

Opening balance

Shares acquired during the year

Shares transferred during the year

Closing balance

Name of company
(2)

PAN
(3)

No. of shares
(4)

Cost of acquisition
(5)

No. of shares
(6)

Date of subscription / purchase
(7)

Face value per share
(8)

Issue price per share (in case of fresh issue)
(9)

Purchase price per share (in case of purchase from existing shareholder)
(10)

No. of shared
(11)

Sale consideration
(12)

No. of shares
(13)

Cost of acquisition
(14)

1

E

Details of other securities

Sl No (1)

Type of securities
(2)

Whether listed or unlisted
(3)

Opening balance

Securities acquired during the year

Securities transferred during the year

Closing balance

No. of securities
(4)

Cost of acquisition
(5)

No. of securities
(6)

Date of subscription/ purchase
(7)

Face value per share
(8)

Issue price of security (in case of fresh issue)
(9)

Purchase price per security (in case of purchase from existing holder)
(10)

No. of securities
(11)

Sale consideration
(12)

No. of securities
(13)

Cost of acquisition
(14)

1

F

Details of capital contribution to any other entity

Sl No (1)

Name of entity
(2)

PAN
(3)

Opening balance
(4)

Amount contributed during the year
(5)

Amount withdrawn during the year
(6)

Amount of profit/loss/ dividend/ interest debited or credited during the year
(7)

Closing balance
(8)

1

G

Details of Loans & Advances to any other concern (If money lending is not assessee’s substantial business )

Sl No (1)

Name of the person
(2)

PAN
(3)

Opening balance
(4)

Amount received
(5)

Amount paid
(6)

Interest credited/Received if any
(7)

Closing balance
(8)

Rate of interest (%)
(9)

1

H

Details of motor vehicle, aircraft, yacht or other mode of transport

Sl No (1)

Particulars of asset
(2)

Registration number of vehicle
(3)

Cost of acquisition
(4)

Date of acquisition
(5)

Purpose for which used
(6)

1

I

Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion

Sl No (1)

Particulars of asset
(2)

Quantity
(3)

Cost of acquisition
(4)

Date of acquisition
(5)

Purpose of use
(6)

1

J

Details of liabilities

Sl No (1)

Name of the person
(2)

PAN
(3)

Opening balance
(4)

Amount received
(5)

Amount paid
(6)

Interest credited if any
(7)

Closing balance
(8)

Rate of interest (%)
(9)

1

Schedule AL-2 - Assets and liabilities as at the end of the year (applicable for start-ups only)

Do you have Assets and liabilities as at the end of the year as mentioned in Schedule AL-2?

If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following information for the period from the date of incorporation upto end of the year;-

A

Details of building or land appurtenant there to, or both, being a residential house acquired since incorporation

Sl No (1)

Address
(2)

Pin code
(3)

Date of acquisition
(4)

Cost of acquisition Rs.
(5)

Purpose for which used (dropdown to be provided)
(6)

Whether transferred on or before the end of the previous year
(7)

If Yes date of transfer
7(i)

1

B

Details of land or building or both not being a residential house acquired since incorporation

Sl No (1)

Address
(2)

Pin code
(3)

Date of acquisition
(4)

Cost of acquisition Rs.
(5)

Purpose for which used
(6)

Whether transferred on or before the end of the previous year
(7)

If Yes date of transfer
7(i)

1

C

Details of Loans & Advances made since incorporation (If lending of money is not assessee substantial business)

Sl No (1)

Name of the person
(2)

PAN
(3)

Date on which loans and advances has been made
(4)

Amount of loans and advances
(5)

Amount
(6)

Whether loans and advances has been repaid
(7)

If Yes date of such repayment
(8)

Closing balance as at the end of the previous year, if any
(9)

Rate of interest, if any
(10)

1

D

Details of capital contribution made to any other entity since incorporation

Sl No (1)

Name of entity
(2)

PAN
(3)

Date on which capital contribution has been made
(4)

Amount of contribution
(5)

Amount withdrawn, if any
(6)

Amount of profit/loss/ dividend/ interest debited or credited during the year
(7)

Closing balance as at the end of the previous year, if any
(8)

1

E

Details of acquisition of shares and securities

Sl No (1)

Name of company/entity
(2)

PAN
(3)

Type of shares/securities
(4)

Number of shares/securities acquired
(5)

Cost of acquisition
(6)

Date of acquisition
(7)

Whether transferred
(8)

If Yes date of transfer
(9)

Closing balance as at the end of the previous year, if any
(10)

1

F

Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh rupees acquired since incorporation

Sl No (1)

Particulars of asset
(2)

Registration number of vehicle
(3)

Cost of acquisition
(4)

Date of acquisition
(5)

Purpose for which used
(6)

Whether transferred
(7)

If Yes date of transfer
(8)

1

G

Details of Jewellery acquired since incorporation

Sl No (1)

Particulars of asset
(2)

Quantity
(3)

Cost of acquisition
(4)

Date of acquisition
(5)

Purpose for which used
(6)

Whether transferred
(7)

If Yes date of transfer
(8)

Closing balance as at the end of the previous year, if any
(9)

1

H

Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired since incorporation

Sl No (1)

Particulars of asset
(2)

Quantity
(3)

Cost of acquisition
(4)

Date of acquisition
(5)

Purpose for which used
(6)

Whether transferred
(7)

If Yes date of transfer
(8)

Closing balance as at the end of the previous year, if any
(9)

1

I

Details of liabilities

Details of loans, deposits and advances taken from a person other than financial institution

Sl No (1)

Name of the person
(2)

PAN
(3)

Opening Balance
(4)

Amount received
(5)

Amount paid
(6)

Interest credited if any
(7)

Closing balance
(8)

Rate of interest (%)
(9)

1

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

80GGB

4

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 30.06.2020 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

Schedule FD - Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u/s 44AB)

S.No.

Amount (in Rs.)

i

Payments made during the year on capital account

ii

Payments made during the year on revenue account

iii

Receipts during the year on capital account

iv

Receipts during the year on revenue account

Note: Please refer to instructions for filling out this schedule.

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

Profit and gains from business other than Insurance Business u/s 115B or Speculative business and Specified Business (A39 of Schedule-BP) (enter nil if loss)

2i

ii

Profit and gains from speculative business (3(ii) of table F of Sch BP of Schedule-BP) (enter nil if loss and carry this figure to Schedule CFL)

2ii

iii

Profit and gains from Specified Business ( 3(iii) of table F of Sch BP) (enter nil if loss and carry this figure to Schedule CFL)

2iii

iv

Income chargeable to tax at special rate (3d,3e and 3iv of Table F of schedule BP)

2iv

v

Total (2i + 2ii + 2iii + 2iv)

2v

3

Capital gains

a

Short term Capital Gain

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

3aiv

v

Total short-term (ai+aii+aiii+aiv)

3av

b

Long term Capital Gain

i

Long-term chargeable @ 10% (9v of item E of schedule CG)

3bi

ii

Long-term chargeable @ 20% (9vi of item E of schedule CG)

3bii

iii

LTCG chargeable at special rates as per DTAA

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

Income from other sources

a

Net income from other sources chargeable to tax at normal applicable rates (1k 6 of Schedule OS) (enter nil if loss)

4a

b

Income chargeable to tax at special rate (2 of Schedule OS)

4b

c

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 + 2vi +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) (also total of column 5 of Schedule CYLA + 4b + 2iv- 2e of schedule OS - 3iv of Table F of 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) Field Total of column 5 of Schedule Sch 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 total of (i,ii,iv,v,viii,xiii,xiv) of column 5 of schedule BFLA

11a

b

Part-C of Chapter VI-A [2 of Schedule VI-A and limited upto ii5 of BFLA ]

11b

c

Total (11a + 11b)

11c

12

Deduction u/s 10AA (Total of Schedule 10AA)

12

13

Total income (9 - 11c - 12)

13

14

Income chargeable to tax at special rates (total of (i) of schedule SI)

14

15

Income chargeable to tax at normal rates (13 - 14)

15

16

Net agricultural income (3 of Schedule EI)

16

17

Losses of current year to be carried forward (total of xv of Schedule CFL)

17

18

Deemed total income under section 115JB (9 of Schedule MAT)

18

Part B TTI Computation of Tax Liability on Total Income

1

a

Tax Payable on deemed total Income under section 115JB (10 of Schedule MAT)

1a

b

Surcharge on (a) above (if applicable)

1b

c

Health & Education Cess @ 4% on (1a+1b) above

1c

d

Total Tax Payable u/s 115JB (1a + 1b + 1c)

1d

2

Tax payable on total income

a

Tax at normal rates on 15 of Part B-TI

2a

b

Tax at special rates (total of col.(ii) of Schedule-SI)

2b

c

Tax Payable on Total Income (2a + 2b)

2c

d

Surcharge

2d

i

25% of 12(ii) of Schedule SI

2di

ii

On [(2c) – (Income Chargable U/s 115BBE of Schedule SI)]

2dii

iii

Total (i + ii)

2diii

e

Health & Education cess @ 4% on 2c+2diii

2e

f

Gross tax liability (2c+2diii+2e)

2f

3

Gross tax payable (higher of 1d and 2f)

3

4

Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d)( 5 of Schedule MATC)

4

5

Tax Payable after credit under Section 115JAA (3 - 4).

5

6

Tax relief

a

Section 90/90A(2 of Schedule TR)

6a

b

Section 91(3 of Schedule TR)

6b

c

Total (6a + 6b)

6c

7

Net tax liability (5 - 6c)(enter zero, if negative)

7

8

Interest and fee payable

a

Interest For default in furnishing the return (section 234A)

8a

b

Interest for default in payment of advance tax (section 234B)

8b

c

Interest for deferment of advance tax (section 234C)

8c

d

Fee for default in furnishing return of income (section 234F)

8d

e

Total Interest Payable (8a+8b+8c+8d)

8e

9

Aggregate liability (7 + 8e)

9

10

Taxes Paid

a

Advance Tax (from column 5 of 15A /Schedule IT )

10a

b

TDS(total of column 9 of 15B/schedule TDS 1 & 2)

10b

c

TCS (total of column 7 of 15C schedule TCS )

10c

d

Self Assessment Tax (from column 5 of 15A/Schedule IT )

10d

e

Total Taxes Paid (10a+10b+10c+10d)

10e

11

Amount payable (9 - 10e) (Enter if 9 is greater than 10e, else enter 0)

11

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) ?*

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 (the number should be 9 digits or more as per CBS system of the bank)

Indicate the account in which you prefer to get your refund credited

2

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) Non-residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account

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 ]*

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

Sl.No.

BSR Code*

Date of deposit(DD/MM/YYYY)*

Serial number of challan*

Amount (₹) *

1

Total

15 TDS (1)

B(1) - TDS1 Details of Tax Deducted at Source (TDS) on Income [As per FORM 16A issued by Deductor(s)]

Sl.No.

TDS credit relating to self other person as per rule 37BA(2)]*

PAN of Other Person (if TDS credit related to other person)

Aadhaar of Other Person (if TDS credit related to other person) (Col 3b)

Tax Deduction Account Number (TAN) of the Deductor*

Unclaimed TDS brought forward (b/f)

TDS of the current financial Year (TDS deducted during the FY 2019-20)*

TDS credit being claimed this Year (only if corresponding income is being offered for tax this year)

Corresponding Receipt offered

TDS credit being carried forward*

Fin. Year in which deducted

TDS b/f

Deducted in own hands

Deducted in the hands of 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) (if applicable)

Gross Amount

Head of Income

(1)

(2)

(3a)

(3b)

(4)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

Income

TDS

Income

TDS

PAN

Aadhaar No.

1

Total

Note:

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

TDS (2)

B(2) - TDS2 Details of Tax Deducted at Source (TDS) on Income [As per Form 16B/16C/16D furnished issued by Deductor(s)]

Sl.No.

TDS credit relating to Self/Other person as per Rule 37BA(2)]*

PAN of Other Person (if TDS credit related to other person)

Aadhaar of Other Person (if TDS credit related to other person) (Col 3b)

PAN of the buyer/Tenant/Deductor*

Aadhaar No of the buyer/tenant/deductor (col. 4b)*

Unclaimed TDS brought forward (b/f)

TDS of the current financial Year (TDS deducted during the FY 2019-20)*

TDS credit being claimed this Year (only if corresponding income is being offered for tax this year)

Corresponding Receipt offered

TDS credit out of (6), (7) or (8) 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) (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)

(3a)

(3b)

(4a)

(4b)

(5)

(6)

(7)

(8)

(9)

(10)

(11)

(12)

(13)

Income

TDS

Income

TDS

PAN

Aadhaar

1

Total

Note:

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

15 C. 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 (TCS collected during the FY 2019-20)	Amount out of (5) or (6) being claimed this year (only if corresponding income is being offered for tax this year)*	Amount out of (5) or (6) being carried forward*
			Financial year in which TCS is 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,

*

(full name in block letters), 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

(if allotted) (Please see instruction).

Date*

Home

INDIAN INCOME TAX RETURN [For Companies other than companies claiming exemption under section 11] (Please see rule 12 of the Income-tax Rules,1962)

Personal Information

Filing Status

Other Details

AUDIT DETAILS

PART A - GENERAL (2)

HOLDING STATUS

BUSINESS ORGANISATION

KEY PERSONS

SHAREHOLDERS INFORMATION

OWNERSHIP INFORMATION

NATURE OF COMPANY AND ITS BUSINESS

BALANCE SHEET AS ON 31ST DAY OF MARCH, 2020 OR AS ON THE DATE OF AMALGAMATION

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 61 to 62 as applicable)

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 61 to 62 as applicable)

Profit and Loss Account for financial year 2019-20 (fill items 13 to 60 in a case where regular books of accounts are maintained, otherwise fill items 61 to 62 as applicable)

Part A-Manufacturing Account- Manufacturing Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

Part A-Trading Account Ind-AS -Trading Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

Part A-P& L Ind-AS Profit and Loss Account for the financial year 2019-20 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

Part A : OI Other Information (mandatory if liable for audit under section 44AB, for other fill, if applicable).

Quantitative details (mandatory if liable for audit under section 44AB)

(a)In the case of a trading concern

(b)In the case of a manufacturing concern -Raw Materials

(c) In the case of a manufacturing concern -Finished products/ By-products

Receipt and payment account of company under liquidation

Schedule HP - Details of Income from House Property

Computation of income from business or profession

Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section)

Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction)

Summary of depreciation on assets (Other than on assets on which full capital expenditure is allowable as deduction under any other section)

Deemed Capital Gains on sale of depreciable assets

Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD)

Capital Gains

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

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

Income from other sources

Details of Income after set-off of current years losses

Schedule BFLA - Details of Income after Set off of Brought Forward Losses of earlier years

Details of Losses to be carried forward to future years

Unabsorbed depreciation and allowance under section 35(4)

Schedule ICDS - Effect of Income Computation Disclosure Standards on profit

Deduction under section 10AA

Details of donations entitled for deduction under section 80G

A. Donations entitled for 100% deduction without qualifying limit

B.Donations entitled for 50% deduction without qualifying limit

C. Donations entitled for 100% deduction subject to qualifying limit

D. Donations entitled for 50% deduction subject to qualifying limit

Schedule 80GGA - Details of donations for scientific research or rural development

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)]

Schedule 80-IA - Deductions under section 80-IA

Sch 80- IB Deductions under Section 80-IB

Sch 80IC/IE Deductions under section 80-IC / 80-IE

Deductions under Chapter VI-A

1. Part B- Deduction in respect of certain payments

2. Part C- Deduction in respect of certain incomes

Income chargeable to Income tax at special rates

Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)

Pass Through Income details from business trust or investment fund as per section 115UA, 115UB

Schedule MAT

Schedule MATC

Details of tax on distributed profits of domestic companies and its payment

Details of tax on distributed income of a domestic company on buy back of shares

Details of Tax on secondary adjustments as per section 92CE(2A)

Schedule FSI - Details of Income from outside India and tax relief (available only in case of resident)

Details of Income included in Total Income in Part-B-TI above

Schedule TR - Summary of tax relief claimed for taxes paid outside India (available only in case of resident)

Details of Foreign Assets and Income from any source outside India

Sch SH-1 - SHAREHOLDING OF UNLISTED COMPANY (other than a start-up for which Schedule SH-2 is to be filled up)

Sch SH-2 - SHAREHOLDING OF START-UPS

Schedule AL-1 - Details of certain assets as at the end of the year (mandatorily required to be filled by unlisted company)

Schedule AL-2 - Assets and liabilities as at the end of the year (applicable for start-ups only)

Schedule DI Details of investment

Schedule GST - INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST

Schedule FD - Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u/s 44AB)

Part B TI Computation of Total Income

Part B TTI Computation of Tax Liability on Total Income

Refund

Bank Account Details

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

INDIAN INCOME TAX RETURN
[For Companies other than companies claiming exemption under section 11]
(Please see rule 12 of the Income-tax Rules,1962)