Instructions Home PART A - GENERAL (1) PART A - GENERAL (2) Part A-BS Part A-BS – Ind AS Part A-Manufacturing Account Part A-Trading Account Part A - P & L Part A-Manufacturing Account Ind-AS Part A-Trading Account Ind-AS Part A-P&L – Ind AS PART A - OI Part A - QD Part A - OL Schedule HP Schedule BP Schedule DPM Schedule DOA Schedule DEP Schedule DCG Schedule ESR Schedule CG Schedule-112A Schedule-115AD(1)(b)(iii) proviso Schedule OS Schedule CYLA Schedule BFLA Schedule CFL Schedule UD Schedule ICDS Schedule 10AA Schedule 80G Schedule 80GGA Schedule RA Schedule 80 Schedule VI-A Schedule SI Schedule EI Schedule PTI Schedule MAT Schedule MATC Schedule DDT Schedule BBS Schedule TPSA Schedule FSI Schedule TR Schedule FA Schedule SH-1 Schedule SH-2 Schedule AL-1 Schedule AL-2 Schedule DI Schedule GST Schedule FD Part B - TI Part B - TTI IT TDS TCS Verification #### Home
S.No | Schedule Name | Schedule Description | Schedule Selection
--- | --- | --- | ---
1 | PART A - GENERAL (1) | Details of Personal Information and filing status | Yes
2 | PART A - GENERAL (2) | 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]
I | Equity and Liabilities |
1 | Equity |
A | Equity 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 | Other Equity |
| i | Other Reserves |
| a | Capital Redemption Reserve | ia |  |
| b | Debenture Redemption Reserve | ib |  |
| c | Share Options Outstanding account | ic |  |
| d | Other (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | d |
| e | Total other reserves (ia + ib + ic + id) | ie |  |
| ii | Retained earnings (Debit balance of statement of P&L to be shown as –ve figure) | ii |  |
| iii | Total (Bie + ii) (Debit balance to be shown as –ve figure) | Biii |
C | Total Equity (Aiv + Biii) | 1C |
2 | Liabilities |
A | Non-current liabilities |
I | Financial Liabilities |
| Borrowings |
| a | Bonds or debentures |
| 1 | Foreign currency | a1 |  |
| 2 | Rupee | a2 |  |
| 3 | Total (1 + 2) | a3 |
| b | Term loans |
| 1 | Foreign currency | b1 |  |
| 2 | Rupee loans
| i | From Banks | i |  |
| ii | From others | ii |  |
| iii | Total (i + ii) | b2 |  |
| 3 | Total Term loans (b1 + b2) | b3 |
| c | Deferred payment liabilities | c |
| d | Deposits | d |
| e | Loans from related parties (see instructions) | e |
| f | Long term maturities of finance lease obligations | f |
| g | Liability component of compound financial instruments | g |
| h | Other loans | h |
| i | Total borrowings (a3 + b3 + c + d + e + f + g + h) | i |
| j | Trade Payables | j |
| k | Other financial liabilities (Other than those specified in II under provisions) | k |
II | Provisions |
| a | Provision for employee benefits | a |  |
| b | Other (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | b |
| c | Total Provisions | IIc |
| III | Deferred tax liabilities (net) | III |
IV | Other non-current liabilities |
| a | Advances | a |  |
| b | Other (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | b |
| c | Total Other non-current liabilities | IVc |
| Total Non-Current Liabilities (Ii + Ij + Ik + IIC + III + IVc) | 2A |
B | Current liabilities |
I | Financial Liabilities |
| i | Borrowings |
| a | Loans repayable on demand |
| 1 | From Banks | 1 |  |
| 2 | From Other parties | 2 |  |
| 3 | Total Loans repayable on demand (1 + 2) | 3 |  |
| b | Loans from related parties | b |  |
| c | Deposits | c |  |
| d | Other loans (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | d |
| Total Borrowings (a3 + b + c + d) | Ii |
| ii | Trade Payables | Iii |
| iii | Other financial liabilities |
| a | Current maturities of long-term debt | a |  |
| b | Current maturities of finance lease obligations | b |  |
| c | Interest accrued | c |  |
| d | Unpaid dividends | d |  |
| e | Application money received for allotment of securities to the extent refundable and interest accrued thereon | e |  |
| f | Unpaid matured deposits and interest accrued thereon | f |  |
| g | Unpaid matured debentures and interest accrued thereon | g |  |
| h | Other (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | h |
| i | Total Other financial liabilities (a + b +c +d +e +f +g+ h) | Iiii |
| iv | Total Financial Liabilities (Ii + Iii + Iiii) | Iiv |
II | Other Current liabilities |
| a | Revenue received in advance | a |  |
| b | Other advances(specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | B |
| c | Others (specify nature)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | c |
| d | Total Other current liabilities (a + b+ c) | IId |
III | Provisions |
| a | Provision for employee benefits | a |  |
| b | Other (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | b |
| c | Total provisions (a + b) | IIIc |
IV | Current Tax Liabilities (Net) | IV |
Total Current liabilities (Iiv + IId + IIIc+ IV) | 2B |
Total Equity and liabilities (1C + 2A +2B) | I |
II | ASSETS |
1 | Non-current assets |
A | Property, Plant and Equipment |
| a | Gross block | a |  |
| b | Depreciation | b |  |
| c | Impairment losses | c |  |
| d | Net block (a – b - c) | Ad |
B | Capital work-in-progress | B |
C | Investment Property |
| a | Gross block | a |  |
| b | Depreciation | b |  |
| c | Impairment losses | c |  |
| d | Net block (a – b - c) | Cd |
D | Goodwill |
| a | Gross block | a |  |
| b | Impairment losses | b |  |
| c | Net block (a – b) | Dc |
E | Other Intangible Assets |
| a | Gross block | a |  |
| b | Amortisation | b |  |
| c | Impairment losses | c |  |
| d | Net block (a – b - c) | Ed |
F | Intangible assets under development | F |
G | Biological assets other than bearer plants |
| a | Gross block | a |  |
| b | Impairment losses | b |  |
| c | Net block (a – b) | Gc |
H | Financial Assets |
I | Investments |
| i | Investments in Equity instruments |
| a | Listed equities | ia |  |
| b | Unlisted equities | ib |  |
| c | Total (ia + ib) | ic |
| ii | Investments in Preference shares | ii |  |
| iii | Investments in Government or trust securities | iii |  |
| iv | Investments in Debenture or bonds | iv |  |
| v | Investments in Mutual funds | v |  |
| vi | Investments in Partnership firms | vi |  |
| vii | Others Investments (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | vii |
| viii | Total non-current investments (ic + ii + iii + iv + v + vi + vii) | HI |
II | Trade Receivables |
| a | Secured, considered good | a |  |
| b | Unsecured, considered good | b |  |
| c | Doubtful | c |  |
| d | Total Trade receivables | HII |
III | Loans |
| i | Security deposits | i |  |
| ii | Loans to related parties (see instructions) | ii |  |
| iii | Other loans (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | iii |
| iv | Total Loans (i + ii + iii) | HIII |
| v | Loans included in HIII above which is- |
| a | for the purpose of business or profession | va |  |
| b | not for the purpose of business or profession | vb |  |
| c | given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act | vc |  |
IV | Other Financial Assets |
| i | Bank Deposits with more than 12 months maturity | i |  |
| ii | Others | ii |  |
| iii | Total of Other Financial Assets (i + ii) | HIV |
I | Deferred Tax Assets (Net) | I |
J | Other non-current Assets |
| i | Capital Advances | i |  |
| ii | Advances other than capital advances | ii |  |
| iii | Other (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | iii |
| iv | Total non-current assets (i + ii + iii) | J |
| v | Non-current assets included in J above which is due from shareholder, being the beneficial owner of share, or from any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act | v |  |
| Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J) | 1 |
2 | Current assets |
A | Inventories |
| i | Raw materials | i |  |
| ii | Work-in-progress | ii |  |
| iii | Finished goods | iii |  |
| iv | Stock-in-trade (in respect of goods acquired for trading) | iv |  |
| v | Stores and spares | v |  |
| vi | Loose tools | vi |  |
| vii | Others | vii |  |
| viii | Total Inventories (i + ii + iii + iv + v + vi + vii) | 2A |
B | Financial Assets |
I | Investments |
| i | Investment in Equity instruments |
| a | Listed equities | ia |  |
| b | Unlisted equities | ib |  |
| c | Total (ia + ib) | ic |  |
| ii | Investment in Preference shares | ii |  |
| iii | Investment in government or trust securities | iii |  |
| iv | Investment in debentures or bonds | iv |  |
| v | Investment in Mutual funds | v |  |
| vi | Investment in partnership firms | vi |  |
| vii | Other Investments | vii |  |
| viii | Total Current investments (ic + ii + iii + iv + v + vi + vii) | I |
II | Trade receivables |
| i | Secured, considered good | i |  |
| ii | Unsecured, considered good | ii |  |
| iii | Doubtful | iii |  |
| iv | Total Trade receivables (i + ii + iii) | II |
III | Cash and cash equivalents |
| i | Balances with Banks (of the nature of cash and cash equivalents) | i |  |
| ii | Cheques, drafts in hand | ii |  |
| iii | Cash on hand | iii |  |
| iv | Other (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | iv |
| v | Total Cash and cash equivalents (i + ii + iii + iv) | III |
IV | Bank Balances other than III above | IV |
V | Loans |
| i | Security Deposits | i |  |
| ii | Loans to related parties (see instructions) | ii |  |
| iii | Other (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | iii |
| iv | Total loans (i + ii + iii) | V |
| v | Loans and advances included in HV above which is- |
| a | for the purpose of business or profession | va |  |
| b | not for the purpose of business or profession | vb |  |
| c | given to a shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act | vc |  |
| VI | Other Financial Assets | VI |
| Total Financial Assets (I + II + III + IV + V + VI) | 2B |
| C | Current Tax Assets (Net) | 2C |
| D | Other current assets |
| i | Advances other than capital advances | i |  |
| ii | Other (specify nature and amount)
Sl. No. |  | Nature | Amount
1 |  |  |
Total | ii |
| iii | Total | 2D |
| Total Current assets (2A + 2B + 2C + 2D) | 2 |
| Total Assets (1 + 2) | II |
#### 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 | Advertisement |  |  |  |  |  | 29 |
| 30 | Commission |  |  |  |  |  |  |
|  | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company |  |  | i |  |  |
|  | ii | To others |  |  | ii |  |  |
|  | iii | Total (i + ii) |  |  |  |  | 30iii |
| 31 | Royalty |  |  |  |  |  |  |
|  | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company |  |  | i |  |  |
|  | ii | To others |  |  | ii |  |  |
|  | iii | Total (i + ii) |  |  |  |  | 31iii |
| 32 | Professional / Consultancy fees / Fee for technical services |  |  |  |  |  |  |
|  | i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company |  |  | i |  |  |
|  | ii | To others |  |  | ii |  |  |
|  | iii | Total (i + ii) |  |  |  |  | 32iii |
| 33 | Hotel , boarding and Lodging |  |  |  |  |  | 33 |
| 34 | Traveling expenses other than on foreign traveling |  |  |  |  |  | 34 |
| 35 | Foreign travelling expenses |  |  |  |  |  | 35 |
| 36 | Conveyance expenses |  |  |  |  |  | 36 |
| 37 | Telephone expenses |  |  |  |  |  | 37 |
| 38 | Guest House expenses |  |  |  |  |  | 38 |
| 39 | Club expenses |  |  |  |  |  | 39 |
| 40 | Festival celebration expenses |  |  |  |  |  | 40 |
| 41 | Scholarship |  |  |  |  |  | 41 |
| 42 | Gift |  |  |  |  |  | 42 |
| 43 | Donation |  |  |  |  |  | 43 |
| 44 | Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) |  |  |  |  |  |  |
|  | i | Union excise duty |  |  | 44i |  |  |
|  | ii | Service tax |  |  | 44ii |  |  |
|  | iii | VAT/ Sales tax |  |  | 44iii |  |  |
|  | iv | Cess |  |  | 44iv |  |  |
|  | v | Central Goods & Service Tax (CGST) |  |  | 44v |  |  |
|  | vi | State Goods & Services Tax (SGST) |  |  | 44vi |  |  |
|  | vii | Integrated Goods & Services Tax (IGST) |  |  | 44vii |  |  |
|  | viii | Union Territory Goods & Services Tax (UTGST) |  |  | 44viii |  |  |
|  | ix | Any other rate, tax, duty or cess incl. STT and CTT |  |  | 44ix |  |  |
|  | x | Total rates and taxes paid or payable (44i + 44ii + 44iii + 44iv + 44v + 44vi + 44vii + 44viii + 44ix) |  |  |  |  | 44x |
| 45 | Audit fee |  |  |  |  |  | 45 |
| 46 | Other expenses (specify nature and amount) |  |  |  |  |  |  |
|  | 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 | Advertisement | 29 |
30 | Commission |
i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | i |  |
ii | To others | ii |  |
iii | Total (i + ii) | 30iii |
31 | Royalty |
i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | i |  |
ii | To others | ii |  |
iii | Total (i + ii) | 31iii |
32 | Professional / Consultancy fees / Fee for technical services |
i | Paid outside India, or paid in India to a non-resident other than a company or a foreign company | i |  |
ii | To others | ii |  |
iii | Total (i + ii) | 32iii |
33 | Hotel, boarding and Lodging | 33 |
34 | Traveling expenses other than on foreign traveling | 34 |
35 | Foreign 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 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

A | Short-term Capital Gains (STCG)(Items 4 & 5 are not applicable for residents)
1
1 | From sale of land or building or both (fill up details separately for each property)
a | i | Full value of consideration received/receivable | ai |  |
ii | Value of property as per stamp valuation authority | aii |
iii | Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] | aiii |
b | Deductions under section 48
i | Cost of acquisition without indexation | bi |  |
ii | Cost of Improvement without indexation | bii |
iii | Expenditure wholly and exclusively in connection with transfer | biii |
iv | Total (bi + bii + biii) | biv |
c | Balance (aiii – biv) | 1c |
d | Deduction under section 54D/54G/54GA(Specify details in item D below)
S. No. |  | Section | Amount
1 |  |  |
| Total | 1d |
e | Short-term Capital Gains on Immovable property (1c - 1d) | A1e |
f |
In case of transfer of immovable property, please furnish - the following details (see note)
S.No. |  | Name of Buyer(s) | PAN of Buyer(s) | Aadhaar No. of buyer | Percentage share | Amount | Address of Property | Pincode
1 |  |  |  |  |  |  |  |
Note 1: Furnishing of PAN is mandatory, if the tax is deduced under section 194-IA.
Note 2: In case of more than one buyer, please indicate the respective percentage share and amount.
2 | From slump sale
a | Full value of consideration | 2a |  |
b | Net worth of the under taking or division | 2b |
c | Short term capital gains from slump sale(2a-2b) | A2c |
3 |
1 | From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid
a | Full value of consideration | 3a |  |
b | Deductions under section 48
| i | Cost of acquisition without indexation | bi |
ii | Cost of Improvement without indexation | bii |
iii | Expenditure wholly and exclusively in connection with transfer | biii |
iv | Total (i + ii + iii) | biv |
c | Balance (3a - 3biv) | 3c |
d | Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) | 3d |
e | Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) | A3e |
4 | For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)
a | STCG on transactions on which securities transaction tax (STT) is paid | A4a |
b | STCG on transactions on which securities transaction tax (STT) is not paid | A4b |
5 | For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD
a | In case securities sold include shares of a company other than quoted shares, enter the following details
i | a | Full value of consideration received/receivable in respect of unquoted shares | 5aia |  |
b | Fair market value of unquoted shares determined in the prescribed manner | 5aib |
c | Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) | 5aic |
ii | Full value of consideration in respect of securities other than unquoted shares | 5aii |
iii | Total (ic + ii) | 5aiii |
b | Deductions under section 48
i | Cost of acquisition without indexation | bi |
ii | Cost of Improvement without indexation | bii |
iii | Expenditure wholly and exclusively in connection with transfer | biii |
iv | Total (i + ii + iii) | biv |
c | Balance (5aiii - 5biv) | 5c |
d | Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) | 5d |
e | Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d) | A5e |
6 | From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
a | In case assets sold include shares of a company other than quoted shares, enter the following details
i | a | Full value of consideration received/receivable in respect of unquoted shares | 6aia |  |
b | Fair market value of unquoted shares determined in the prescribed manner | 6aib |
c | Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) | 6aic |
ii | Full value of consideration in respect of assets other than unquoted shares | 6aii |
iii | Total (ic + ii) | 6aiii |
b | Deductions under section 48
i | Cost of acquisition without indexation | bi |
ii | Cost of Improvement without indexation | bii |
iii | Expenditure wholly and exclusively in connection with transfer | biii |
iv | Total (i + ii + iii) | biv |
| c | Balance (6aiii - biv) | 6c |
| d | In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) | 6d |
| e | Deemed short term capital gains on depreciable assets (6 of schedule- DCG) | 6e |
| f | Deduction under section Deduction under section 54D/54G/54GA(Specify details in item D below)
S. No. |  | Section | Amount
1 |  |  |
| Total | 6f |
| g | STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e -6f) | A6g |
7 | Amount deemed to be short term capital gains
a | Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? If yes, then provide the details below |
Sl.No. |  | Previous year in which asset transferred | Section under which deduction claimed in that year | New asset acquired/constructed | Amount not used for new asset or remained unutilized in Capital gains account (X)
Year in which asset acquired/constructed | Amount utilised out of Capital Gains account
1 |  | 2016-17 |  |  |  |
b | Amount deemed to be short-term capital gains u/s 54D/54G/54GA, other than at 'a' |
Total Amount deemed to be short-term capital gains u/s 54D/54G/54GA (aXi + b) | A7 |
8 | Pass Through Income/loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8a + A8b + A8c) | A8 |
| a | Pass Through Income/loss in the nature of Short Term Capital Gain, chargeable @ 15% | A8a |
b | Pass Through Income/loss in the nature of Short Term Capital Gain, chargeable @ 30% | A8b |
c | Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable rates | A8c |
9 | Amount of STCG included in A1-A8 but not chargeable to tax or chargeable at special rates in India as per DTAA
Sl.No. |  | Amount of income (2) | Item No. A1 to A8 above in which included (3) | Country name, code (4) | Article of DTAA (5) | Rate as per Treaty (enter NIL, if not chargeable) (6) | Whether Tax Residency Certificate obtained? (7) | Section of I.T. Act | Rate as per I.T. Act | Applicable rate [lower of (6) or (9)]
1 |  |  |  |  |  |  |  |  |  |
Total amount of STCG not chargeable to tax as per DTAA | A9a |
Total amount of STCG chargeable to tax at special rates in India as per DTAA | A9b |
10 | Total short term capital gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g +A7+ A8 - A9a) | A10 |
B | Long-term capital gain (LTCG) (Sub Items 6,7,8 are not applicable for residents)
1 | From sale of land or building or both (fill up details separately for each property)
a | i | Full value of consideration received/receivable | ai |  |
ii | Value of property as per stamp valuation authority | aii |
iii | Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.05 times (ai), take this figure as (ai), or else take (aii)] | aiii |
b | Deductions under section 48
| i | Cost of acquisition with indexation | bi |  |
ii | Cost of Improvement with indexation | bii |
iii | Expenditure wholly and exclusively in connection with transfer | biii |
iv | Total (bi + bii + biii) | biv |
c | Balance (aiii - biv) | 1c |
d | Deduction under section 54D/54EC/54G/54GA (Specify details in item D below)
S. No. |  | Section | Amount
1 |  |  |
| Total | 1d |
e | Long-term Capital Gains on Immovable property (1c - 1d) | B1e |
f |  |
In case of transfer of immovable property, please furnish - the following details (see note)
S.No. |  | Name of Buyer(s) | PAN of Buyer(s) | Aadhaar of buyer(s) | Percentage share | Amount | Address of Property | Pincode
1 |  |  |  |  |  |  |  |
Note 1: Furnishing of PAN/aadhaar is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents.
Note 2: In case of more than one buyer, please indicate the respective percentage share and amount.
2 | From slump sale
a | Full value of consideration | 2a |  |
b | Net worth of the under taking or division | 2b |
c | Balance(2a-2b) | 2c |
d | Deduction u/s 54EC | 2d |
e | Long term capital gains from slump sale (2c-2d) | B2e |
3 | From sale of bonds or debenture (other than capital indexed bonds issued by Government)
a | Full value of consideration | 3a |  |
b | Deductions under section 48
| i | Cost of acquisition without indexation | bi |  |
ii | Cost of improvement without indexation | bii |
iii | Expenditure wholly and exclusively in connection with transfer | biii |
iv | Total (bi + bii +biii) | biv |
C | LTCG on bonds or debenture(other than capital indexed bonds issued by Government(3a – biv) | B3c |
4 |
1 | From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable
a | Full value of consideration | 4a |
b | Deductions under section 48
| i | Cost of acquisition without indexation | bi |
ii | Cost of improvement without indexation | bii |
iii | Expenditure wholly and exclusively in connection with transfer | biii |
iv | Total (bi + bii +biii) | biv |
c | Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT(4a – biv) | B4c |
5 | From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A
| Long-term Capital Gains on sale of capital assets at B5 above (column 14 of Schedule 112A) | B5 |
6 | For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)
| LTCG computed without indexation benefit | B6 |  |
7 |
1 | For NON-RESIDENTS- from sale of, |
a | In case securities sold include shares of a company other than quoted shares, enter the following details
i | a | Full value of consideration received/receivable in respect of unquoted shares | 7aia |  |
b | Fair market value of unquoted shares determined in the prescribed manner | 7aib |  |
c | Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) | 7aic |  |
ii | Full value of consideration in respect of assets other than unquoted shares | 7aii |  |
iii | Total (ic + ii) | 7aiii |  |
b | Deductions under section 48
i | Cost of acquisition without indexation | bi |  |
ii | Cost of improvement without indexation | bii |  |
iii | Expenditure wholly and exclusively in connection with transfer | biii |  |
iv | Total (bi + bii +biii) | biv |  |
c | Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT(aiii – biv) | B7c |
8 | For NON-RESIDENTS - From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A
| Long-term Capital Gains on sale of capital assets at B8 above (column 14 of Schedule 115AD(1)(b)(iii)-Proviso) | B8 |
9 | From sale of assets where B1 to B8 above are not applicable
a | i | In case assets sold include shares of a company other than quoted shares, enter the following details
a | Full value of consideration received/receivable in respect of unquoted shares | ia |
b | Fair market value of unquoted shares determined in the prescribed manner | ib |
c | Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) | ic |
ii | Full value of consideration in respect of assets other than unquoted shares | ii |
iii | Total (ic + ii) | iii |
b | Deductions under section 48
| i | Cost of acquisition with indexation | bi |  |
ii | Cost of improvement with indexation | bii |  |
iii | Expenditure wholly and exclusively in connection with transfer | biii |  |
iv | Total (bi + bii +biii) | biv |  |
c | Balance (9aiii - biv) | 9c |  |
d | Deduction under sections 54D/54G/54GA (Specify details in item D below)
S. No. |  | Section | Amount
1 |  |  |
| Total | 9d |
e | Long-term Capital Gains on assets at B9 above (9c-9d) | B9e |
10 | Amount deemed to be long-term capital gains
a | Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? If yes, then provide the details below |
If yes, then provide the details below
Note: In case , any amount is utilized out of capital gain account , please fill sl no "C" of schedule DI
Sl.No. |  | Previous year in which asset transferred | Section under which deduction claimed in that year | New asset acquired/constructed | Amount not used for new asset or remained unutilized in Capital gains account (X)
Year in which asset acquired/constructed | Amount utilised out of Capital Gains account
1 |  | 2016-17 |  |  |  |
b | Amount deemed to be long-term capital gains, other than at 'a' |
Total amount deemed to be long-term capital gains (aXi + b) | B10 |
11 | Pass Through Income/Loss in the nature of Long Term Capital Gain,(Fill up schedule PTI) (B11a1 + B11a2 + B11b) | B11 |  |
| a1 | Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 10% u/s 112A | B11a1 |
a2 | Pass Through Income/ Loss in the nature of Long Term Capital Gain, chargeable @ 10% under section other than u/s 112A | B11a2 |
b | Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 20% | B11b |
12 | Amount of LTCG included in B1- B11 but not chargeable to tax or chargeable at special rates in India as per DTAA
Sl.No. |  | Amount of income (2) | Item No. B1 to B11 above in which included (3) | Country name, code (4) | Article of DTAA (5) | Rate as per Treaty (enter NIL, if not chargeable) (6) | Whether Tax Residency Certificate obtained? (7) | Section of I.T. Act | Rate as per I.T. Act | Applicable rate [lower of (6) or (9)]
1 |  |  |  |  |  |  |  |  |  |
a | Total amount of LTCG not chargeable to tax as per DTAA | B12a |
b | Total amount of LTCG chargeable at special rates as per DTAA | B12b |
13 | Total long term capital gain "B1e + B2c + B3c + B4c + B5 + B6 + B7c + B8 + B9e + B10 + B11 - B12a | B13 |
C | Income chargeable under the head “CAPITAL GAINS” (A10 + B13) (take B13 as nil, if loss) | C |
D | Information about deduction claimed
1 | In case of deduction u/s 54D/54EC/54G/54GA give following details
a | Deduction claimed u/s 54D
S. No. |  | Date of acquisition of original asset | Cost of purchase/ construction of new land or building for industrial undertaking | Date of purchase of new land or building | Amount deposited in Capital Gains Accounts Scheme before due date | Amount of deduction claimed |
1 |  |  |  |  |  |
b | Deduction claimed u/s 54EC
S. No. |  | Date of transfer of original asset | Amount invested in specified/notified bonds (not exceeding fifty lakh rupees) | Date of investment | Amount of deduction claimed |
1 |  |  |  |  |
c | Deduction claimed u/s 54G
S. No. |  | Date of transfer of original asset from urban area | Cost and expenses incurred for purchase or construction of new asset | Date of purchase/construction of new asset in an area other than urban area | Amount deposited in Capital Gains Accounts Scheme before due date | Amount of deduction claimed |
1 |  |  |  |  |  |
d | Deduction claimed u/s 54GA
S. No. |  | Date of transfer of original asset from urban area | Cost and expenses incurred for purchase or construction of new asset | Date of purchase/construction of new asset in SEZ | Amount deposited in Capital Gains Accounts Scheme before due date | Amount of deduction claimed |
1 |  |  |  |  |  |
f | Total deduction claimed (1a + 1b + 1c + 1d ) | 1f |  |
E | Set-off of current year capital losses with current year capital gains (excluding amounts included in A9(a) & B12(a) which is not chargeable under DTAA)

Sl.No | Type of Capital Gain | Gain of current year (Fill this column only if computed figure is positive) | Short term capital loss set off | Long term capital loss set off | Current year’s capital gains remaining after set off(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

a |
Deduction in respect of industrial undertaking located in Jammu & Kashmir or Ladakh [Section 80-IB(4)]
1 |  | Undertaking No.1 |
b |
Deduction in respect of industrial undertaking located in industrially backward states specified in Eighth Schedule [Section 80-IB(4)]
1 |  | Undertaking No.1 |
c |
Deduction in respect of industrial undertaking located in industrially backward districts [Section 80-IB(5)]
1 |  | Undertaking No.1 |
d |
Deduction in the case of multiplex theatre [Section 80-IB(7A)]
1 |  | Undertaking No.1 |
e |
Deduction in the case of convention centre [Section 80-IB(7B)]
1 |  | Undertaking No.1 |
f |
Deduction in the case of company carrying on scientific research [Section 80-IB(8A)]
1 |  | Undertaking No.1 |
g |
Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)]
1 |  | Undertaking No.1 |
h |
Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)]
1 |  | Undertaking No.1 |
i |
Deduction in the case of an undertaking operating a cold chain facility [Section 80-IB(11)]
1 |  | Undertaking No.1 |
j |
Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)]
1 |  | Undertaking No.1 |
k |
Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)]
1 |  | Undertaking No.1 |
l |
Deduction in the case of an undertaking engaged in operating and maintaining a rural hospital [Section 80-IB(11B)]
1 |  | Undertaking No.1 |
m |
Deduction in the case of an undertaking engaged in operating and maintaining a hospital in any area, other than excluded area [Section 80-IB(11C)]
1 |  | Undertaking No.1 |
n | Total deduction under section 80-IB (Total of a1 to m2) | n |

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

a |
Deduction in respect of industrial undertaking located in Sikkim
1 |  | Undertaking No.1 |
b |
Deduction in respect of industrial undertaking located in Himachal Pradesh
1 |  | Undertaking No.1 |
c |
Deduction in respect of industrial undertaking located in Uttaranchal
1 |  | Undertaking No.1 |
d | Deduction in respect of industrial undertaking located in North-East
da |
Assam
1 |  | Undertaking No.1 |
db |
Arunachal Pradesh
1 |  | Undertaking No.1 |
dc |
Manipur
1 |  | Undertaking No.1 |
dd |
Mizoram
1 |  | Undertaking No.1 |
de |
Meghalaya
1 |  | Undertaking No.1 |
df |
Nagaland
1 |  | Undertaking No.1 |
dg |
Tripura
1 |  | Undertaking No.1 |
dh | Total of deduction for undertakings located in North-east (Total of da to dg) | dh |
e | Total deduction under section 80-IC or 80-IE (a + b + c + dh) | e |

#### Deductions under Chapter 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 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
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 |  |  |  |  |  |  |  |  |  |  |  |  |  |
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). I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with.
Date* |