Instructions Home PART A - GENERAL (1) PART A - GENERAL (2) Schedule I Schedule J Schedule K Schedule LA Schedule ET Schedule VC Schedule AI Schedule ER Schedule EC Schedule IE-1 Schedule IE-2 Schedule IE-3 Schedule IE-4 Schedule HP Schedule CG Schedule OS Schedule OA Schedule BP Schedule CYLA Schedule PTI Schedule SI Schedule 115TD Schedule FSI Schedule TR Schedule FA Schedule SH PART B-TI PART B-TTI Schedule IT Schedule TDS Schedule TCS Verification #### INDIAN INCOME TAX RETURN [For persons including companies required to furnish return under sections 139(4A) or 139(4B) or 139(4C) or 139(4D) only] (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions for guidance)
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.
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S.No | Schedule Name | Schedule Description | Schedule Selection
--- | --- | --- | ---
1 | PART A - GENERAL(1) | Details of Personal Information and filing status | Yes
2 | PART A - GENERAL(2) | Details of filing status | Yes
3 | Schedule I | Schedule I |
4 | Schedule J | Schedule J |
5 | Schedule K | Schedule K |
6 | Schedule LA | Schedule LA |
7 | Schedule ET | Schedule ET |
8 | Schedule VC | Schedule VC |
9 | Schedule AI | Schedule AI |
10 | Schedule ER | Schedule ER |
11 | Schedule EC | Schedule EC |
12 | Schedule IE-1 | Schedule IE-1 |
13 | Schedule IE-2 | Schedule IE-2 |
14 | Schedule IE-3 | Schedule IE-3 |
15 | Schedule IE-4 | Schedule IE-4 |
16 | Schedule HP | Details of Income from House Property |
17 | Schedule CG | Capital Gains |
18 | Schedule OS | Income from other sources |
19 | Schedule OA | Schedule OA : General |
20 | Schedule BP | Details of Income from Firms of which partner |
21 | Schedule CYLA | Details of Income after Set off of Current years losses |
22 | Schedule PTI | Pass Through Income details from business trust or investment fund as per section 115UA,115UB |
23 | Schedule SI | Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section code and rate of tax] |
24 | Schedule 115TD | Schedule 115TD |
25 | Schedule FSI | Details of Income accruing or arising outside India |
26 | Schedule TR | Details of Tax Relief claimed under Section 90 or Section 90A or Section 91 |
27 | Schedule FA | Details of foreign assets |
28 | Schedule SH | Schedule SH |
29 | Part B - TI | Computation of total income | Yes
30 | Part B - TTI | Computation of tax liability on total income | Yes
31 | IT | Details of Advance Tax and Self Assessment Tax Payments of Income-tax |
32 | TDS | Details of Tax Deducted at Source on Income [As per Form 16 A, 27D issued by Deductor(s)] |
33 | TCS | Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] |
34 | Verification | Verification Details |
#### Personal Information
Name (as mentioned in deed of creation / establishing / incorporation / formation)* | PAN *
Flat / Door / Block No * | Name Of Premises / Building / Village | Date of formation / incorporation (DD/MM/YYYY) *
Road / Street / Post Office | Area / Locality* | Status* (see instructions para 11b)
Town / City / District * | State*
PIN Code* | ZIP Code* | No Zip code* | Sub Status* (see instructions para 11b)
Office Phone Number with STD code (Do not prefix STD code with '0') | - (STD) (Landline)
Email Address 1* | Mobile No 1*
Email Address 2 | Mobile No 2
Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details:* |
Details of the projects / institutions run by you
S No. |  | Name of the project / institution | Nature of activity | Classification
1 |  |  |  |
Details of registration or approval under Income Tax Act (Mandatory if required to be registered)
S No. |  | Section under which registered or approved | Indicate the registration section based on which exemption is claimed in the return | Date of registration or approval | Approval/ Notification/ Registration No. | Approving/ registering Authority | Whether Application for registration is made as per new provisions | Section under which the registration is applied | Date on which the application for registration/approval as per new provisions is made | Section of exemption opted for under the new provisions
1 |  |  |  |  |  |  |  |  |  |
Details of registration or approval under any law other than income tax act
S No. |  | Law under which registered | Date of registration or approval | Approval/ Notification/ Registration No. | Approving/ registering Authority
1 |  |  |  |  |
#### Filing Status
Filed u/s * | Or | Filed in response to notice u/s |
Return furnished under section?* |
Please specify the section under which the exemption is claimed* |
If revised/defective/Modified, 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 u/s 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/DIN |
Date of such Notice or Order |
Residential Status * |
Whether any income included in total income for which claim under section 90/90A/91 has been made? [applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR] |
Details of Representative Assessee (if any)* |
Name of the representative | Capacity of representative | Address of the representative | Permanent Account Number (PAN) of the representative | Aadhaar No. of the representative
Whether you are Partner in a firm? (If yes, please furnish following information)* |
S.No. |  | Name of Firm | PAN
1 |  |  |
Whether you have held unlisted equity shares at any time during the previous year? If yes, please furnish following information * |
S.No. |  | Name of company (Col 1) | Type of company (Col 2) | PAN (Col 3) | Opening Balance | Shares acquired during the year | Shares transferred during the year | Closing Balance
No. of shares (Col 4) | Cost of acquisition (Col 5) | No. of shares (Col 6) | Date of subscription / purchase (Col 7) | Face value per share (Col 8) | Issue price per share (incase of fresh issue) (Col 9) | Purchase price per share (in case of purchase from existing shareholder) (Col 10) | No. of shares (Col 11) | Sale consideration (Col 12) | No. of shares (Col 13) | Cost of acquisition (Col 14)
1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
#### Other Details
A | i | Where, in any of the projects/institutions run by you, one of the charitable purposes is advancement of any other object of general public utility then,-* |
| a.i | Whether there is any activity in the nature of trade, commerce or business referred to in proviso to section 2(15)? |
a.ii | If yes, then percentage of receipt from such activity vis-à-vis total receipts |
b.i | whether there is any activity of rendering any service in relation to any trade, commerce or business for any consideration as referred to in proviso to section 2(15)? |
b.ii | If yes, then percentage of receipt from such activity vis-à-vis total receipts |
ii | If 'a' or 'b' is YES, the aggregate annual receipts from the such activities in respect of that institution*
Sl.No. |  | Name of the project/Institution | Amount of aggregate annual receipts from such activities
1 |  |  |
B | i | Whether approval obtained u/s 80G?* |
ii | If yes, then enter Approval No. |
iii | Date of Approval (DD/MM/YYYY) |
C | i | Is there any change in the objects / activities during the Year on the basis of which approval / registration was granted?* |
ii | if yes, please furnish following information:-
ii(a) | Date of such change (DD/MM/YYYY) |
ii(b) | Whether an application for fresh registration has been made in the prescribed form and manner within the stipulated period of thirty days as per Clause (ab) of sub-section (1) of section 12A |
ii(c) | whether fresh registration has been granted under section 12AA |
ii(d) | date of such fresh registration (DD/MM/YYYY) |
D | i | Whether registered under Foreign Contribution (Regulation) Act, 2010 (FCRA)?* |
ii | If yes, then enter Registration No. |
iii | Date of Registration (DD/MM/YYYY) |
iv | a | Total amount of foreign contribution received during the year, if any |
b | Specify the purpose for which the above contribution is received |
E | i | Whether a business trust registered with SEBI?* |
ii | If yes, then enter Registration No. |
iii | Date of Registration (DD/MM/YYYY) |
F | Whether liable to tax at maximum marginal rate under section 164? (If disallowable u/s 13(1)(c) and/or 13(1)(d))* |
G | Is this your first return?* |
H(1) | Are you liable for audit under the Income-tax Act ? * |  | If yes, furnish following information-
| Section under which you are liable for audit (specify section). Please mention date of audit report. (DD/MM/YY)
1 |
Section* | Other Section Name *
Whether the accounts have been audited by an accountant? |
Date of Audit (DD/MM/YYYY) |
a | Name of the auditor signing the tax audit report |
b | Membership no. of the auditor |
c | Name of the auditor (proprietorship / firm) |
d | Permanent Account Number (PAN) of the proprietorship / firm |
e | Aadhaar Number of the proprietorship |
f | Date of audit report |
g | Date of furnishing of the audit report (DD/MM/YYYY). |
I | If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit report?* |
Sl.No. |  | Act | Description | Section | Date (DD/MM/YY)
1 |  |  |  |  |
J | Particulars of persons who ere members in the AOP on 31st day of March, 2020 (to be filled by venture capital fund/investment fund)
S.No. | Name and Address | Percentage of share (if determinate) | PAN | Aadhaar Number(if eligible for Aadhaar) | Enrolment Id(if eligible for Aadhaar) | Status
| Name | Address | City | State | Country | Pin code | Zip code
(1) | (2) | (3) | (4) | (5a) | (5b) | (6)
1 |  |  |  |  |  |  |  |  |  |  |  |  |
#### Schedule I
Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso to section 10(23C)
Sl. No | Year of Accumulation (F.Yr.) | Amount accumulated in the year of accumulation | Purpose of accumulation | Amount applied for charitable/ religious purposes upto the beginning of the previous year | Amount invested or deposited in the modes specified in section 11(5) | Amounts applied for charitable or religious purpose during the previous year | Balance amount available for application (7) = (2) - (4) - (6) | Amount deemed to be income within meaning of sub-section (3) of section 11
| (1) | (2) | (3) | (4) | (5) | (6) | (7) | (8)
1 | 2013-14 |  |  |  |  |  |  |
2 | 2014-15 |  |  |  |  |  |  |
3 | 2015-16 |  |  |  |  |  |  |
4 | 2016-17 |  |  |  |  |  |  |
5 | 2017-18 |  |  |  |  |  |  |
6 | 2018-19 |  |  |  |  |  |  |
7 | 2019-20 |  |  |  |  |  |  |
Total |  |  |  |  |  |  |
#### Schedule J
SCHEDULE J. Statement showing the funds and investments as on the last day of the previous year [to be filled if registered under section 12A/12AA or approved under section 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via)/10(21)]
A | (i) Balance in the corpus fund as on the last day of the previous year |
| (ii) Balance in the non-corpus fund as on the last day of the previous year |
B | Details of investment/deposits made under section 11(5)
Sl. No |  | Mode of investment as per section 11(5) | Date of investment | Date of maturity | Amount of investment | Maturity amount
(1) |  | (2) | (3) | (4) | (5) | (6)
1 |  |  |  |  |  |
| TOTAL |  |
C | Investment held at any time during the previous year (s) in concern (s) in which persons referred to in section 13(3) have a substantial interest
Sl. No |  | Name and address of the concern | Whether the concern is a company | Number of shares held | Class of shares held | Nominal value of the investment | Income from the investment | Whether the amount in col (6) exceeds 5 percent of the capital of the concern during the previous year
(1) |  | (2) | (3) | (4) | (5) | (6) | (7) | (8)
1 |  |  |  |  |  |  |  |
| TOTAL |  |  |  |  |
D | Other investments as on the last day of the previous year
Sl. No |  | Name and address of the concern | Whether the concern is a company | Class of shares held | Number of shares held | Nominal value of investment
(1) |  | (2) | (3) | (4) | (5) | (6)
1 |  |  |  |  |  |
| TOTAL |  |
E | Voluntary contributions/donations received in kind but not converted into investments in the specified modes u/s 11(5) within the time provided
Sl. No |  | Name and address of the donor | Value of contribution/donation | Value of contribution applied towards objective | Amount out of (3) invested in modes prescribed under section 11(5) | Balance to be treated as income under section 11(3)
(1) |  | (2) | (3) | (4) | (5) | (6)
1 |  |  |  |  |  |
| TOTAL |  |  |  |
#### Schedule K
Statement of particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s) etc., of the Trust or Institution (to be mandatorily filled in by all persons filing ITR-7)
A | Name(s) of author(s) / founder(s) / Settlor(s) and address(es), if alive
Sl. No |  | Name | Address | PAN | Aadhaar Number(if available) | Enrolment Id (if available)
1 |  |  |  |  |  |
B | Name(s) of the person(s) who was / were trustee(s) / manager(s) during the previous year(s)
Sl. No |  | Name | Address | PAN | Aadhaar Number (if available) | Enrolment Id (if available)
1 |  |  |  |  |  |
C | Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in terms of section 13(3)(b)
Sl. No |  | Name | Address | PAN | Aadhaar Number (if available) | Enrolment Id (if available)
1 |  |  |  |  |  |
D | Name(s) of relative(s) of author(s), founder(s), trustee(s), manager(s), and substantial contributor(s) and where any such author, founder, trustee, manager or substantial contributor is a Hindu undivided family, also the names of the members of the family and their relatives
Sl. No |  | Name | Address | PAN | Aadhaar Number (if available) | Enrolment Id (if available)
1 |  |  |  |  |  |
#### Schedule LA
Political Party
1 | Whether books of account were maintained? |
2(a) | Whether any voluntary contribution from any person in excess of twenty thousand rupees was received during the year ? |
2(b) | If yes, Whether record of each voluntary contribution (other than contributions by way of electoral bonds) in excess of twenty thousand rupees (including name and address of the person who has made such contribution) were Maintained? |
3 | Whether the accounts have been audited? |
If yes furnish the following information:-
a | Date of furnishing of the audit report (DD/MM/YYYY) |
b | Name of the auditor signing the audit report |
c | Membership No. of the auditor |
d | Name of the auditor (proprietorship/ firm) |
e | Proprietorship/firm registration No. |
f | Permanent Account Number (PAN) of the auditor (proprietorship/ firm) |
g | Aadhaar Number of the proprietorship |
h | Date of audit report |
4 | Whether any donation exceeding two thousand rupees was received otherwise than by an account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through electoral bond? |
5 | Whether the report under sub-section (3) of section 29C of the Representation of the People Act, 1951 for the financial year has been submitted? |
6 | If yes, then date of submission of the report (DD/MM/YYYY) |
#### Schedule ET
Electoral Trust
1 | Whether books of account were maintained? |
2 | Whether record of each voluntary contribution (including name, address and PAN of the person who has made such contribution along with the mode of contribution) were maintained? |
3 | Whether record of each eligible political party to whom the distributable contributions have been distributed (including name, address and PAN and registration number eligible political party) was maintained? |
4 | Whether the accounts have been audited as per rule 17CA(12)? |
| If yes, date of audit report in Form No.10BC (DD/MM/YYYY) |
5 | Whether the report as per rule 17CA(14) furnished to the Commissioner of Income-tax or Director of Income-tax? |
6 | Details of voluntary contributions received and amounts distributed during the year
| (i) | Opening balance as on 1st April |
(ii) | Voluntary contribution received during the year |
(iii) | Total (i + ii) |
(iv) | Amount distributed to Political parties |
(v) | Amount spent on administrative and managemen functions of the Trust (Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of incorporation and 3 lakh for subsequent years whichever is lesser) |
(vi) | Total (iv + v) |
(vii) | Total amount elgible for exemption under section 13B (Sr.no. 6ii of schedule ET if Amount distributed in 6iv is 95% of 6iii)(As per rule 17CA) |
(viii) | Closing balance as on 31st March (iii - vi) |
#### Schedule VC
Voluntary Contributions (to be mandatorily filled in by all persons filing ITR-7)
A | Local
| i | Corpus fund donation | Ai |
ii | Other than corpus fund donation | Aii |
| (a) | Grants Received from Government |  |
(b) | Grants Received from Companies under Corporate Social Responsibility |
(c) | Other specific grants |
(d) | Other Donations |
(e) | Total |
iii | Voluntary contribution local (Ai + Aiie) | Aiii |
B | Foreign contribution
| i | Corpus fund donation | Bi |
ii | Other than corpus fund donation | Bii |
iii | Foreign contribution (Bi + Bii) | Biii |
C | Total Contributions (Aiii + Biii) | C |
D | Anonymous donations, included in C, chargeable u/s 115BBC
| i | Aggregate of such anonymous donations received | Di |
ii | 5% of total donations received at C or 1,00,000 whichever is higher | Dii |
iii | Anonymous donations chargeable u/s 115BBC @ 30% (i – ii) | Diii |
#### Schedule AI
Aggregate of income derived during the previous year excluding Voluntary contributions to be filled by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)
1 | Receipts from main objects | 1 |
2 | Receipts from incidental objects | 2 |
3 | Rent | 3 |
4 | Commission | 4 |
5 | Dividend income | 5 |
6 | Interest income | 6 |
7 | Agriculture income | 7 |
8 | Net consideration on transfer of capital asset | 8 |
9 | Any other income (specify nature and amount) |
Sl.No. |  | Nature of the income | Amount
9a |  | Pass through income (Fill schedule PTI) |
1 |  |  |
| Total (9a+9b+9c+9d) | 9 |
10 | Total | 10 |
#### Schedule ER
Revenue expenditure incurred during the year and amount applied to stated objects of the trust/institution during the previous year - Revenue Account [to be filled by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv)or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)].
A | Establishment and Administrative expenses | Amount(A)
1 | Rents | 1 |
2 | Repairs and maintenance | 2 |
3 | Compensation to employees | 3 |
4 | Insurance | 4 |
5 | Workmen and staff welfare expenses | 5 |
6 | Entertainment and Hospitality | 6 |
7 | Advertisement | 7 |
8 | Professional / Consultancy fees / Fee for technical services | 8 |
9 | Conveyance and Traveling expenses other than on foreign travel | 9 |
10 | Remuneration to Trustee | 10 |
11 | Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) | 11 |
12 | Interest | 12 |
13 | Audit Fee | 13 |
14 | Depreciation and amortization cost of which is not already claimed as application in same or any other previous year | 14 |
15 | Other expenses (Specify nature and amount) |
Sl.No. |  | Nature of the income | Amount
1 |  |  |
| Total (15a + 15b + 15c + 15d) |  |
16 | Total (A1 to A15) | 16 |
B | Expenditure on objects of the trust/institution
1 | Donation – Other than Corpus | 1 |
2 | Religious | 2 |
3 | Relief of poor | 3 |
4 | Educational | 4 |
5 | Yoga | 5 |
6 | Medical relief | 6 |
7 | Preservation of environment | 7 |
8 | Preservation of monuments etc | 8 |
9 | General public utility | 9 |
10 | Total B(sum of B1 to B9) | 10 |
C | Disallowable expenditure (C1+C2+C3+C4) |
1 | Bad debts | 1 |
2 | Provisions | 2 |
3 | Donation forming part of Corpus fund | 3 |
4 | Any other disallowable expenditure | 4 |
D | Total Revenue expenditure incurred during the year (A16+B10+C) |
E | Source of fund to meet revenue expenditure
1 | Income derived from the property/income earned during previous year | 1 |
2 | Income deemed as application in any preceding year under clause 2 of explanation 1 of section 11(1) (applicable only when exemption is claimed u/s 11 and 12) | 2 |
3 | Income of earlier years upto 15% accumulated or set apart | 3 |
4 | Borrowed Fund | 4 |
5 | Any other (Please specify) | 5 |
Sl.No. |  | Nature | Amount
1 |  |  |
F | Total Amount applied during the previous year – Revenue Account [A16 + B10- E2-E3-E4-E5] | F |
#### Schedule EC
Amount applied to charitable or religious purposes in India or for the stated objects of the trust/institution during the previous year–Capital Account [excluding amount exempt u/s 11(1A)] to be filled by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)].
| Amount(A)
1 | Addition to Capital work in progress (for which exemption u/s 11(1A) has not been claimed) | 1 |
2 | Acquisition of capital asset (not claimed as application of income and for which exemption u/s 11(1A) has not been claimed) | 2 |
3 | Cost of new asset for claim of Exemption u/s 11(1A) (restricted to the net consideration) | 3 |
4 | Other capital expenses
Sl.No. |  | Nature of the expenses | Amount
1 |  |  |
| Total expenses(4i + 4ii + 4iii) | 4 |
5 | Total capital expenses (1+2+3+4) | 5 |
A | Source of fund to meet Capital expenditure
A1 | Income derived from the property during previous year | A1 |
A2 | Income deemed as application in any preceding year under clause 2 of explanation 1 of section 11(1) | A2 |
A3 | Income of earlier years upto 15% accumulated or set apart | A3 |
A4 | Borrowed Fund | A4 |
A5 | Any other (Please specify) | A5 |
Sl.No. |  | Nature | Amount
1 |  |  |
B | Total Amount applied during the previous year–Capital Account [5 – A2-A3-A4-A5] | B |
#### Schedule IE - 1
Income & Expenditure statement (Applicable for assessees claiming exemption under sections 10(21), 10(22B), 10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46), 10(47), 10(23FB) and other clauses of section 10 where income is unconditionally exempt)
1 | Total receipts including any voluntary contribution | 1 |
2 | Application of income towards object of the institution | 2 |
3 | Accumulation of income | 3 |
#### Schedule IE - 2
Income & Expenditure statement (Applicable for assessees claiming exemption under sections 10(23A), 10(24))
A |
| 1 | Total receipts including any voluntary contribution | 1 |
| 2 | Application of income towards object of the institution | 2 |
| 3 | Accumulation of income | 3 |
B |
| 1 | Do you have any income which is taxable? If Yes Please provide details of taxable income | 1 |
|  | a | Income from House Property (Please fill Schedule HP) | a |
|  | b | Income from Business or Profession (Please fill Schedule BP) | b |
|  | c | Income from Capital gains (Please fill Schedule CG) | c |
|  | d | Income from other Sources (Please fill Schedule OS) | d |
#### Schedule IE - 3
Income & Expenditure statement (applicable for assessees claiming exemption under sections 10(23C)(iiiab) or 10(23C)(iiiac) (please fill up separate schedule for each institution):
S.No. |  | Objective of the institution | Addresses where activity is carrying out | Total receipts including any voluntary contribution | Government Grants out of Sl no 3 above | Amount applied for objective | Balance accumulated
Flat/ Door/ Block No. | Name of Premises / Building / Village | Road/ Street/Post office | Area/ Locality | Town/ City/ District | State | PIN Code
|  | (1) | (2) | (3) | (4) | (5) | (6)
1 |  |  |  |  |  |  |  |  |  |  |  |  |
#### Schedule IE - 4
Income & Expenditure statement (applicable for assessees claiming exemption under sections 10(23C)(iiiad) or 10(23C)(iiiae)((please fill up separate schedule for each institution)
S.No. |  | Objective of the institution | Addresses where activity is carrying out | Gross Annual receipts | Amount applied for objective | Balance accumulated
Flat/ Door/ Block No. | Name of Premises / Building / Village | Road/ Street/Post office | Area/ Locality | Town/ City/ District | State | PIN Code
|  | (1) | (2) | (3) | (4) | (5)
1 |  |  |  |  |  |  |  |  |  |  |  |
#### Schedule HP
Details of Income from House Property (Please refer instructions)
1 | Address of property 1 |
| Town/ City |
State |
Country |
PIN Code |
ZIP Code |
Owner of the Property |
Is property co-owned? (if "YES" please enter following details) |
Assessee’s percentage of share in the Property(%) |
Sl. No |  | Name of Co-owner(s) | PAN of Co-owner (s) | Aadhaar Number of Co-owner(s) | Percentage Share of co-owner(s) in Property
1 |  |  |  |  |
Type Of House Property |
S. No. |  | Name(s) of Tenant (if let out) | PAN of Tenant(if available) | Aadhaar Number of tenant | PAN / TAN of Tenant(s) (if TDS credit is claimed)
1 |  |  |  |  |
(a) | Gross rent received or receivable or letable value (higher of the two, if let out for whole of the year, lower of the two if let out for part of the year) | 1a |
(b) | The amount of rent which cannot be realized | 1b |
(c) | Tax paid to local authorities | 1c |
(d) | Total (1b + 1c) | 1d |
(e) | Annual value (1a – 1d) | 1e |
(f) | 30% of 1e | 1f |
(g) | Interest payable on borrowed capital | 1g |
(h) | Total (1f + 1g) | 1h |
(i) | Arrears/Unrealized Rent received during the year Less 30% | 1i |
(j) | Income from house property (1e–1h+1i) | 1j |
2 | Pass through income/ loss if any * | 2 |
3 | Income under the head “Income from house property” (1j + 2j + 3) (if negative take the figure to 2i of schedule CYLA) | 3 |
Note: Furnishing of 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.
#### Schedule CG
Capital Gains
A | Short-term capital gain
| 1 | From assets (shares/units) where section 111A is applicable (STT paid)
| (a) | Full value of consideration | 1a |  |
(b) | Deductions under section 48
| i | Cost of acquisition | bi |
ii | Cost of Improvement | bii |
iii | Expenditure on transfer | biii |
iv | Total (i + ii + iii) | biv |
c | Balance (1a - biv) | 1c |
d | Loss, if any, to be ignored under section 94(7) or 94(8) (Enter positive value only) | 1d |
e | Short-term capital gain (1c +1d) | A1e |
2 | From assets where section 111A is 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 | i(a) |
b | Fair market value of unquoted shares determined in the prescribed manner | i(b) |
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) | i(c) |
ii | Full value of consideration in respect of assets other than unquoted shares | 2(ii) |
iii | Total (ic + ii) | 2(iii) |
b | Deductions under section 48
| i | Cost of acquisition | bi |
ii | Cost of Improvement | bii |
iii | Expenditure on transfer | biii |
iv | Total (i + ii + iii) | biv |
c | Balance (2aiii - biv) | 2c |
d | Loss, if any, to be ignored under section 94(7) or 94(8) (Enter positive value only) | 2d |
e | Short-term capital gain (2c +2d) | 2e |
3 | Deemed short term capital gain on depreciable assets | A3 |
4 | Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A4a + A4b) | A4 |
| a | Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 15% | A4a |
b | Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable rates | A4b |
5 | Total short term capital gain (A1e + A2e + A3 + A4) | A5 |
B | Long term capital gain
| 1 | From asset where proviso under section 112(1) is 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 | i(a) |
b | Fair market value of unquoted shares determined in the prescribed manner | i(b) |
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) | i(c) |
ii | Full value of consideration in respect of assets other than unquoted shares | 1(ii) |
iii | Total (ic + ii) | 1(iii) |
(b) | Deductions under section 48
| i | Cost of acquisition after indexation | bi |
ii | Cost of improvement after indexation | bii |
iii | Expenditure on transfer | biii |
iv | Total (bi + bii +biii) | biv |
c | Balance (1aiii - biv) | 1c |
d | Long-term capital gains where proviso under section 112(1) is not applicable (1c) | 1d |
2 |
1 | From asset where proviso under section 112(1)/112A is applicable (without indexation) | 2 |
| (a) | Full value of consideration | 2a |
(b) | Deductions under section 48
| i | Cost of acquisition without indexation | bi |
ii | Cost of improvement without indexation | bii |
iii | Expenditure on transfer | biii |
iv | Total (bi + bii +biii) | biv |
c | Balance (2a - biv) | 2c |
d | Long-term capital gains where proviso under section 112(1)/112A is applicable (2c) | 2d |
3 | Pass Through Income/Loss in the nature of Long Term Capital Gain , (Fill up schedule PTI) (B3a + B3b) | 3 |
| a | Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% | 3a |
b | Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 20% | 3b |
4 | Total long term capital gain (B1d + B2d + B3) | 4 |
C | Income chargeable under the head "CAPITAL GAINS" (A5 + B4) (enter B4 as nil, if loss) | C |
#### Schedule OS
Schedule OS Income from Other Sources
1 | Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) | 1 |
| (a) | Dividends Gross | 1a |
(b) | Interest, Gross (bi + bii + biii + biv + bv) | 1b |
| (bi) | From Savings bank | 1bi |
| (bii) | From Deposit (Bank/ Post Office/ Co-operative) | 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
|  | Income due to disallowance of exemption under clauses of section 10 |
1 |  |  |
Total |
2 | Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e elements related to DTAA of SL.No.1) | 2 |
| (a) | Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB | 2a |
(b) | Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) | 2b |
| (i) | Cash credits u/s 68 | 2bi |
| (ii) | Unexplained investments u/s 69 | 2bii |
| (iii) | Unexplained money etc. u/s 69A | 2biii |
| (iv) | Undisclosed investments etc. u/s 69B | 2biv |
| (v) | Unexplained expenditure etc. u/s 69C | 2bv |
| (vi) | Amount borrowed or repaid on hundi u/s 69D | 2bvi |
c | Any other income chargeable at special rate (total of ci to cxiii) |
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.1a to 1d, 2a, 2c & 2d in which included (3) | Country Name, Code (4) | Article of DTAA (5) | Rate as per Treaty (enter NIL, if not chargeable) (6) | Whether TRC obtained? (7) | Section of I.T. Act (8) | Rate as per I.T. Act (9) | Applicable Rate [lower of (6) or (9)] (10)
1 |  |  |  |  |  |  |  |  |  |
3 | Deductions under section 57:- (other than those relating to income chargeable at special rate 2a, 2b & 2c)
| a | Expenses / Deductions | a |
b | Depreciation (available only if income offered in 1c of "schedule OS") | 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 race horses) (2+6) (enter 6 as nil, if negative) | 7 |
8 | Income from the activity of owning and maintaining race horses
| a | Receipts | 8a |
b | Deductions under section 57 in relation to receipts at 8a only | 8b |
c | Amounts not deductible u/s 58 | 8c |
d | Profits chargeable to tax u/s 59 | 8d |
e | Balance (8a - 8b + 8c + 8d) | 8e |
9 | Income under the head “Income from other sources” (7+8e) (take 8e as nil if negative) | 9 |
10 | Information about accrual/receipt of income from Other Sources
S. No. |  | 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) |  |  |  |  |
#### Schedule OA : General
| Do you have any income under the head business and profession?* |
1 | Nature of Business or profession (refer to the instructions)
Sl.No. |  | Code-Sub Sector | Trade name
1 |  |  |
2 | Number of branches | 2 |
3 | Method of accounting employed in the previous year | 3 |
4 | Is there any change in method of accounting | 4 |
5 | Effect on the profit because of deviation, if any, in the method of accounting employed in the previous year from accounting standards prescribed under section 145A | 5 |
6 | Method of valuation of closing stock employed in the previous year | 6 |
| 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) | 6a |
| 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) | 6b |
| c | Is there any change in stock valuation method | 6c |
| d | Effect on the profit or loss because of deviation, if any, from the method of valuation prescribed under section 145A | 6d |
#### Schedule BP
Computation of income from business or profession
A | From business or profession other than speculative business and specified business [including business income as referred to in section 11(4A)]
| 1 | Profit before tax as per profit and loss account | 1 |
| 2 | Net profit or loss from speculative business included in 1 (enter -ve sign in case of loss) | 2 |  |
| 3 | Net profit or loss from Specified Business u/s 35AD included in 1 (enter -ve sign in case of loss) | 3 |
| 4 | Profit or loss included in 1, which is referred to in section 44AD/44ADA/44AE | 4 |
| 5 | Income credited to Profit and Loss account (included in 1) which is exempt
|  | a | Share of income from firm(s) | 5a |
|  | b | Share of income from AOP/ BOI | 5b |
|  | c | Any other exempt income | 5c |
|  | d | Total exempt income | 5d |
| 6 | Balance (1 - 2 - 3 - 4 - 5d) | 6 |
| 7 | Expenses debited to profit and loss account considered under other heads of income | 7 |  |
| 8 | Expenses debited to profit and loss account which relate to exempt income | 8 |
| 9 | Total (7 + 8) | 9 |
| 10 | Adjusted profit or loss (6+9) | 10 |
| 11 | Deemed income under section 33AB/33ABA/35ABB | 11 |  |
|  | a | Section 33AB | 11a |
|  | b | Section 33ABA | 11b |
|  | c | Section 35ABB | 11c |
| 12 | Any other item or items of addition under section 28 to 44DA | 12 |
| 13 | 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) | 13 |
|  | a | Salary | 13a |
|  | b | Bonus | 13b |
|  | c | Commission | 13c |
|  | d | Interest | 13d |
|  | e | Others | 13e |
| 14 | Total (10 + 11 + 12 + 13) | 14 |
| 15 | Deduction allowable under section 32(1)(iii) | 15 |  |
| 16 | Any other amount allowable as deduction | 16 |
| 17 | Total (15 + 16) | 17 |
| 18 | Income (14 - 17) | 18 |
| 19 | Profits and gains of business or profession deemed to be under - |
|  | i | Section 44AD | 19i |
|  | ii | Section 44ADA | 19ii |
|  | iii | Section 44AE | 19iii |
|  | iv | Total (19i to 19iii) | 19iv |
| 20 | Net profit or loss from business or profession other than speculative and specified business (18 + 19iv) | 20 |
| 21 | Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 7C, if applicable (If rule 7A, 7B or 7C is not applicable, enter same figure as in 20) | A21 |  | A21 |
B | Computation of income from speculative business |
| 24 | Net profit or loss from speculative business as per profit or loss account | 24 |
| 25 | Additions in accordance with section 28 to 44DA | 25 |
| 26 | Deductions in accordance with section 28 to 44DA | 26 |
| 27 | Profit or loss from speculative business (24+25-26) (enter nil if loss) | B27 |
C | Computation of income from specified business under section 35AD |
| 28 | Net profit or loss from specified business as per profit or loss account | 28 |
| 29 | Additions in accordance with section 28 to 44DA | 29 |
| 30 | Deductions in accordance with section 28 to 44DA (other than deduction (i) u/s 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) | 30 |
| 31 | Profit or loss from specified business (28+29-30) | 31 |
| 32 | Deductions in accordance with section 35AD(1) | 32 |
| 33 | Profit or loss from specified business (31-32) (enter nil if loss) | C33 |
34 | 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' (A21+B27+C33) | D34 |
E | Computation of income chargeable to tax under section 11(4) |
| 35 | Income as shown in the accounts of business under taking [refer section 11(4) | E35 |
| 36 | Income chargeable to tax under section 11(4) [D34-E35] | E36 |
#### Schedule CYLA
Details of Income after set-off of current years losses
Sl.No | Head/ Source of Income | Income of current year (Fill this column only if income is zero or positive) | House property loss of the current year set off | Business Loss (other than speculation or specified business loss) of the current year set off | Other sources loss (other than loss from race horses) of the current year set off | Current year's Income remaining after set off
Total loss (4 of Schedule -HP) | Total loss (A21 of Schedule -BP) | Total loss (6 of Schedule OS)
1 | 2 | 3 | 4 | 5=1-2-3-4
Loss to be adjusted |  |  |  |  |
i | House property |  |  |  |  |
ii | Business (excluding speculation income and income from specified business) |  |  |  |  |
iii | Speculation income |  |  |  |  |
iv | Specified business income |  |  |  |  |
v | Short-term capital gain |  |  |  |  |
vi | Long term capital gain |  |  |  |  |
vii | Other sources (excluding profit from owning race horses and winnings from lottery) |  |  |  |  |
viii | Profit from owning and maintaining race horses |  |  |  |  |
ix | Total loss set-off |  |  |  |  |
x | Loss remaining after set-off |  |  |
#### Schedule PTI #### Pass Through Income details from business trust or investment fund as per section 115UA,115UB
Sl |  | Investment entity covered by section 115UA/115UB (2) | Name of business trust/investment fund (3) | PAN of the business trust/investment fund (4) | Sl | Head of income (6) | Current year income (7) | Share of current year loss distributed by Investment fund (8) | Net Income/ Loss(7-8) (9) | TDS on such amount,if any (10)
1. |  |  |  |  | i. | House property |  |  |  |
ii | Capital Gains
| a | Short term |  |  |  |
ai | Section 111A |  |  |  |
aii | Others |  |  |  |
b | Long term |  |  |  |
bi | Section 112A |  |  |  |
bii | Other than Section 112A |  |  |  |
iii | Other Sources |  |  |  |
a | Dividend (referred to in section 115O) |  |  |  |
b | Others |  |  |  |
iv | Income claimed to be exempt |  |  |  |
| a | u/s 10(23FBB) |  |  |  |
b | u/s |  |  |  |
c | u/s |  |  |  |
Note: Please refer to the instructions for filling out this schedule
#### Schedule SI
Income chargeable to tax at special rates [Please see instruction]
SL.No. |  | Section * | Special rate (%)* | Income (i)* | Taxable Income after adjusting for Min Chargeable to Tax(ii)* | Tax thereon (iii)*
1 |  | 111A (STCG on shares where STT paid) | 15 |  |  |
2 |  | 112 Proviso (LTCG on listed securities/ units without indexation) | 10 |  |  |
3 |  | 112 (LTCG on others) | 20 |  |  |
4 |  | 112A (LTCG on equity shares/units of equity oriented fund/units of business trust on which STT is paid) | 10 |  |  |
5 |  | 115B - (Profits and gains of life insurance business) | 12.5 |  |  |
6 |  | 115BB - Winnings from lotteries, puzzles, races, games etc | 30 |  |  |
7 |  | 115BBDA (Dividend income from domestic company exceeding Rs.10lakh) | 10 |  |  |
8 |  | 115BBE - Income under section 68, 69, 69A, 69B, 69C or 69D | 60 |  |  |
9 |  | Income from other sources chargeable at special rates in India as per DTAA | 10 |  |  |
10 |  | Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% | 15 |  |  |
11 |  | Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% | 10 |  |  |
12 |  | Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20% | 20 |  |  |
13 |  | 115A(1)(a)(i)- Dividends interest and income from units purchase in foreign currency | 20 |  |  |
14 |  | 115A(1)(a)(ii)- Interest received from govt/Indian Concerns received in Foreign Currency | 20 |  |  |
15 |  | Para E II of Part I of 1st Schedule of FA - Income from royalty or technical services - Non Domestic Company | 50 |  |  |
16 |  | 115A(1) (a)(iia) -Interest from Infrastructure Debt Fund | 5 |  |  |
17 |  | 115A(1) (a)(iiaa) -Interest as per Sec. 194LC | 5 |  |  |
18 |  | 115A(1) (a)(iii) -Income received in respect of units of UTI purchased in foreign currency | 20 |  |  |
19 |  | 112(1)( c )(iii) LTCG on unlisted securities incase of non-residents | 10 |  |  |
20 |  | 115A(1)(b)- Income from royalty technical services | 10 |  |  |
21 |  | 115AB(1)(a)- Income in respect of units - off - shore fund | 10 |  |  |
22 |  | 115AC(1)( c )-LTCG arising from the transfer of bonds or GDR purchased in foreign currency - Non Resident. | 10 |  |  |
23 |  | 115BBA - Tax on non-residents sportsmen or sports associations | 20 |  |  |
24 |  | 115BBD- Tax on dividend of an Indian company from specified foreign company | 15 |  |  |
25 |  | 115AD(1)(i) -Income received by an FII in respect of securities (other than units as per Sec 115AB) | 20 |  |  |
26 |  | 115AD(1)(i) -Income received by an FII in respect of bonds or government securities as per Sec 194LD | 5 |  |  |
27 |  | 115AD(i)(ii) - STCG (Other than on equity share or equity oriented mutual fund referred to section 111A) by an FII | 30 |  |  |
28 |  | 115AB(1)(b)-LTCG on units-Off shore funds | 10 |  |  |
29 |  | 115AD(i)(iii)-LTCG by an FII | 10 |  |  |
30 |  | 115AC(1)(a & b) - Income from bonds or GDR purchased in foreign currency - non-resident | 10 |  |  |
31 |  | 115A(1) (a)(iiab) -Interest as per Sec. 194LD | 5 |  |  |
32 |  | 115A(1) (a)(iiac) -Interest as per Sec. 194LBA | 5 |  |  |
33 |  | 115AD(i)(b)(ii)-Short term capital gains referred to section 111A | 15 |  |  |
34 |  | 115AD(i)(b)(ii)-Short term capital gains referred to section 111A | 15 |  |  |
35 |  | PTI-115A(1)(a)(i)- Dividends interest and income from units purchase in foreign currency | 20 |  |  |
36 |  | PTI-115A(1)(a)(ii)- Interest received from govt/Indian Concerns received in Foreign Currency | 20 |  |  |
37 |  | PTI-115A(1) (a)(iia) -Interest from Infrastructure Debt Fund | 5 |  |  |
38 |  | PTI-115A(1) (a)(iiaa) -Interest as per Sec. 194LC | 5 |  |  |
39 |  | PTI-115A(1) (a)(iiab) -Interest as per Sec. 194LD | 5 |  |  |
40 |  | PTI-115A(1) (a)(iiac) -Interest as per Sec. 194LBA | 5 |  |  |
41 |  | PTI-115A(1) (a)(iii) -Income received in respect of units of UTI purchased in foreign currency | 20 |  |  |
42 |  | PTI -Para E II of Part I of 1st Schedule of FA - Income from royalty or technical services - Non Domestic Company | 50 |  |  |
43 |  | PTI-115A(1)(b)- Income from royalty technical services | 10 |  |  |
44 |  | PTI-115AC(1)(a & b) - Income from bonds or GDR purchased in foreign currency - non-resident | 10 |  |  |
45 |  | PTI-115AD(1)(i) -Income received by an FII in respect of securities (other than units as per Sec 115AB) | 20 |  |  |
46 |  | PTI-115AD(1)(i) -Income received by an FII in respect of bonds or government securities as per Sec 194LD | 5 |  |  |
47 |  | PTI-115BBA - Tax on non-residents sportsmen or sports associations | 20 |  |  |
48 |  | PTI -115BBD- Tax on dividend of an Indian company from specified foreign company | 15 |  |  |
49 |  | PTI-115BBDA - Dividend Income from domestic company exceeding 10Lakh | 10 |  |  |
50 |  | PTI -115AB(1)(a)- Income in respect of units - off - shore fund | 10 |  |  |
Total |  |  |
#### Accreted income under section 115TD
1 | Aggregate Fair Market Value (FMV) of total assets of trust/institution | 1 |
2 | Less: Total liability of trust/institution | 2 |
3 | Net value of assets (1 – 2) | 3 |
4 | (i) | FMV of assets directly acquired out of income referred to in section 10(1) | (4i) |  |
(ii) | FMV of assets acquired during the period from the date of creation or establishment to the effective date of registration u/s 12AA, if benefit u/s 11 and 12 not claimed during the said period | (4ii) |
(iii) | FMV of assets transferred in accordance with third proviso to section 115TD(2) | (4iii) |
(iv) | Total (4i + 4ii + 4iii) | (4iv) |
5 | Liability in respect of assets at 4 above | 5 |
6 | Accreted income as per section 115TD [3 – (4 – 5)] | 6 |
7 | Additional income-tax payable u/s 115TD at maximum marginal rate | 7 |
8 | Interest payable u/s 115TE | 8 |
9 | Specified date u/s 115TD | 9 |
10 | Additional income-tax and interest payable | 10 |
11 | Tax and interest paid | 11 |
12 | Net payable/refundable (10 – 11) | 12 |
13 | Date(s) of deposit of tax on accreted income
Sl.No. |  | Date (DD/MM/YYYY) | Name of Bank and Branch | BSR Code | Serial number of challan | Amount deposited
1 |  |  |  |  |  |
#### Schedule FSI - Details of Income from outside India and tax relief (available only in case of resident)
Sl.No. |  | Country Code | Taxpayer Identification number | Sl.No. | Head of Income | Income from outside India(included in PART B-TI) | Tax paid outside India | Tax payable on such income under normal provisions in India | Tax relief available in India(e)= (c) or (d) whichever is lower | Relevant article of DTAA if relief claimed u/s 90 or 90A
(a) | (b) | (c) | (d) | (e) | (f)
1 |  |  |  | i | House Property |  |  |  |  |
ii | Business or Profession |  |  |  |  |
iii | Capital Gains |  |  |  |  |
iv | Other Sources |  |  |  |  |
Total |  |  |  |  |
Note: Please refer to the instructions for filling out this schedule
#### Schedule TR - 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.
#### Schedule FA #### Details of Foreign Assets and Income from any source outside India
A1 | Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the relevant accounting period
Sl No (1) |  | Country 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 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 (₹)
Nature (11) | Amount (12)
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 balance (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 - Direct/ Beneficial owner/ Beneficiary (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- Direct/ Beneficial owner/ Beneficiary (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 (2a) | Address of the Institution 2(b) | Country Name and Code 3(a) | Zip Code 3(b) | 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(a) | Address of the trust 3(b) | Name of trustees 4(a) | Address of trustees 4(b) | Name of Settlor 5(a) | Address of Settlor 5(b) | Name of Beneficiaries 6(a) | Address of Beneficiaries 6(b) | Date since position held (7) | Whether income derived is taxable in your hands? (8) | If (8) is yes, Income derived in the account (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.
#### Schedule SH SHAREHOLDING OF UNLISTED COMPANY #### If you are an unlisted company, please furnish the following details;-
A | Details of shareholding at the end of the previous year
S.No. (1) |  | Name of the shareholder (2) | Residential status in India (3) | Type of Share (4) | PAN (5) | Aadhaar Number (6) | Date of acquisition (7) | Number of shares held (8) | Face value per share (9) | Issue Price per share (10) | Amount received (11)
1 |  |  |  |  |  |  |  |  |  |  |
B | Details of equity share application money pending allotment at the end of the previous year
S.No. (1) |  | Name of the applicant (2) | Residential status in India (3) | Type of Share (4) | Description | PAN (5) | Aadhaar Number (6) | Date of application (7) | Number of shares applied for (8) | Application money received (9) | Face value per share (10) | Proposed issue price (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
S.No. (1) |  | Name of the shareholder (2) | Residential status in India (3) | Type of Share (4) | PAN (5) | Aadhaar Number (6) | Number of shares held (7) | Face value per share (8) | Issue Price per share (9) | Amount received (10) | Date of acquisition (11) | Date on which cease to be shareholder (12) | Mode of cessation (13) | In case of transfer, PAN of the shareholder (14) | Aadhaar Number (15)
1 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
#### PART B-TI #### STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH 2020
If registered under section 12A/12AA or approved under section 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via), fill out items 1 to 7 (as applicable)
1 | Voluntary Contributions other than Corpus fund ((Aiie+Bii) of Schedule VC) | 1 |
2 | Voluntary contribution forming part of corpus [(Ai + Bi) of schedule VC] | 2 |
3 | Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv),10(23C)(v),10(23C)(vi) and 10(23C)(via) derived during the previous year excluding Voluntary contribution included in 1 and 2 above (10 of Schedule AI) | 3 |
4 | Application of income for charitable or religious purposes or for the stated objects of the trust/institution
| i | Amount applied during the previous year - Revenue Account [Excluding application from borrowed fund, deemed application, previous year accumulation upto 15% etc, i.e not from the income of prev year][Sl. No. F of Schedule ER] | 4i |
ii | Amount applied during the previous year–Capital Account [Excluding application from Borrowed Funds, deemed application, previous year accumulation upto 15% etc, i.e not from income of the prev year] [Sl. No. B of Schedule EC] | 4ii |
iii | Amount applied during the previous year - Revenue/Capital Account (Repayment of Loan) | 4iii |
iv | Amount deemed to have been applied during the previous year as per clause (2) of Explanation to section 11(1). | 4iv |
a | If (iv) above applicable, whether option Form No. 9A has been furnished to the Assessing Officer | 4iva |
b | If yes, date of furnishing Form No. 9A (DD/MM/YYYY) | 4ivb |
v | Amount accumulated or set apart for application to charitable or religious purposes or for the stated objects of the trust/institution to the extent it does not exceed 15 per cent of income derived from property held in trust/ institution under section 11(1)(a)/11(1)(b) or in terms of third proviso to section 10(23C) [restricted to the maximum of 15% of (1 + 3) above for 12A/12AA and (1+2+3) above for 10(23C)(iv)/(v)/(vi)/(via)] | 4v |
vi | Amount in addition to amount referred to in (iv) above, accumulated or set apart for specified purposes if all the conditions in section 11(2) and 11(5) or third proviso to section 10(23C) are fulfilled (fill out schedule I) | 4vi |
vii | Amount eligible for exemption under section 11(1)(c) | 4vii |
| Approval number given by the Board | Date of approval by the Board
viii | Total [4i + 4ii + 4iii + 4iv + 4v + 4vi + 4vii] | viii |
5 | Additions
| i | Income chargeable under section 11(1B) | 5i |
ii | Income chargeable under section 11(3) | 5ii |
iii | Income in respect of which exemption under section 11 is not available
| a | Being anonymous donation (Diii of schedule VC) | 5iiia |
| b | Disallowable u/s 13(1)(c) or 13(1)(d)(including Part E of schedule J) | 5iiib |
iv | Income chargeable under section 12(2) | 5iv |
v | Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s 40(a)(ia) | 5v |
vi | Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s 40A(3)/(3A) | 5vi |
vii | Total [5i + 5ii + 5iiia + 5iiib + 5iv + 5v + 5vi] | 5vii |
6 | Income chargeable u/s 11(4) [as per item no. E36 of Schedule BP] | 6 |
7 | Total (1+2+3-4viii+5vii+6) | 7 |
8 | Amount eligible for exemption under section 10(21),10(22B),10(23A),10(23AAA),10(23B),10(23EC),10(23ED),10(23EE),10(29A) | 8 |
| a | Exemption under section 10(21) | 8a |
| b | Exemption under section 10(22B) | 8b |
| c | Exemption under section 10(23A) | 8c |
| d | Exemption under section 10(23AAA) | 8d |
| e | Exemption under section 10(23B) | 8e |
| f | Exemption under section 10(23EC) | 8f |
| g | Exemption under section 10(23ED) | 8g |
| h | Exemption under section 10(23EE) | 8h |
| i | Exemption under section 10(29A) | 8i |
9 | Amount eligible for exemption under section 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47) | 9 |
| a | Exemption under section 10(23C)(iiiab) | 9a |
| b | Exemption under section 10(23C)(iiiac) | 9b |
| c | Exemption under section 10(23C)(iiiad) | 9c |
| d | Exemption under section 10(23C)(iiiae) | 9d |
| e | Exemption under section 10(23D) | 9e |
| f | Exemption under section 10(23DA) | 9f |
| g | Exemption under section 10(23FB) | 9g |
| h | Exemption under section 10(24) | 9h |
| i | Exemption under section 10(46) | 9i |
| j | Exemption under section 10(47) | 9j |
10 | Amount eligible for exemption under any other clause of section 10 (other than those at 8 and 9) | 10 |
11 | Income chargeable under section 11(3) read with section 10(21) | 11 |
12a | Income claimed/ exempt under section 13A in case of Political Party | 12a |
12b | Income claimed/ exempt under section 13B in case of Electrol Trust (item No. 6vii of Schedule ET) | 12b |
13 | Income not forming part of item no. 7 to 12 above
| i | Income from house property [4 of Schedule HP] (enter nil if loss) | 13i |
ii | Profits and gains of business or profession [as per item no. D34 of schedule BP] | 13ii |
iii | Income under the head Capital Gains
| a | Short term (A5 of schedule CG) | 13iiia |
| b | Long term (B4 of schedule CG) (enter nil if loss ) | 13iiib |
| c | Total capital gains (13iiia +13iiib) (enter nil if loss ) | 13iiic |
iv | Income from other sources [as per item no. 9 of Schedule OS] | 13iv |
v | Total (13i + 13ii + 13iiic + 13iv) | 13v |
14 | Gross income [7 + 11 + 13v - 12a] | 14 |
15 | Losses of current year to be set off against 13v (total of 2ix, 3ix and 4ix of Schedule CYLA) | 15 |
16 | Gross Total Income (14 - 15) | 16 |
17 | Income chargeable to tax at special rate under section 111A, 112 etc. included in 16 | 17 |
18 | Total Income [16] | 18 |
19 | Income which is included in 18 and chargeable to tax at special rates (total of col(i) of schedule SI) | 19 |
20 | Net Agricultural income for rate purpose | 20 |
21 | Aggregate Income (18 - 19 + 20) [applicable if (18-19) exceeds maximum amount not chargeable to tax] | 21 |
22 | Anonymous donations, included in 21, to be taxed under section 115BBC @ 30% (Diii of schedule VC) | 22 |
23 | Income chargeable at maximum marginal rates | 23 |
#### PART B-TTI #### Computation of tax liability on total income
1 | Tax payable on total income |
| 1a | Tax at normal rates on (21 - 22 - 23) of Part B-TI | 1a |
1b | Tax at special rates (total of (ii) of Schedule-SI) | 1b |
1c | Tax on anonymous donation u/s 115BBC @30% on 22 of Part B-TI | 1c |
1d | Tax at maximum marginal rate on 23 of Part B-TI | 1d |
1e | Rebate on agricultural income [applicable if (18-19) of Part B-TI exceeds maximum amount not chargeable to tax] | 1e |
1f | Tax Payable on Total Income (1a+1b+1c+1d-1e) | 1f |
2 | Surcharge |
| 2(i) | 25% of 7(ii) of Schedule SI | 2i |
| 2(ii) | On [(1f) – (7(ii) of Schedule SI)] | 2ii |
| iii | Total (i + ii) | 2iii |
3 | Health and Education cess @ 4% on (1f+2iii) | 3 |
4 | Gross tax liability (1f+2iii+3) | 4 |
5 | Tax relief |
| a | Section 90/90A (2 of Schedule TR) | 5a |
b | Section 91 (3 of Schedule TR) | 5b |
c | Total (5a + 5b) | 5c |
6 | Net tax liability (4 - 5c) | 6 |
7 | Interest and fee payable |
| a | Interest for default in furnishing the return (section 234A) | 7a |
b | Interest for default in payment of advance tax (section 234B) | 7b |
c | Interest for deferment of advance tax (section 234C) | 7c |
d | Fee for default in furnishing return of income (section 234F) | 7d |
e | Total Interest and Fee Payable (7a + 7b + 7c + 7d) | 7e |
8 | Aggregate liability (6 + 7e) | 8 |
9 | Taxes Paid |
| a | Advance Tax (from column 5 of 15A) | 9a |
b | TDS (total of column 9 of 15B) | 9b |
c | TCS (total of column 7 of 15C) | 9c |
d | Self-Assessment Tax (from column 5 of 15A) | 9d |
e | Total Taxes Paid (9a + 9b + 9c + 9d) | 9e |
10 | Amount payable (Enter if 8 is greater than 9e, else enter 0) |  | 10 |
11 | Refund (If 9e is greater than 8),(refund, if any, will be directly credited into the bank account) | 11 |
12 | Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD)* | 12 |
13 | Do you have a bank account in India (Non-residents claiming refund with no bank account in India may select No) ?* | 13 |
a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
S.No. |  | IFS Code of the bank | Name of the Bank | Account Number (the number should be 9 digits or more as per CBS system of the bank) | Indicate the account used for digital receipts/ payments | Indicate the account in which you prefer to get your refund credited
1 |  |  |  |  |  |
Note: 1) Minimum one account should be selected for refund credit. 2) 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 ]* |
#### Schedule IT
14 | TAX PAYMENTS
A | Details Of Advance Tax and Self Assessment Tax Payments
SL.No. |  | BSR Code | Date of Deposit (DD/MM/YYYY) | Serial Number of Challan | Amount
1 |  |  |  |  |
Total |  |
Note: | Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI
#### 15B(1) - TDS1. Details of Tax Deducted at Source(TDS) on Income [As per FORM 16A issued by Deductor(s)]
Sl.No. |  | TDS credit in the name of TDS credit relating to self /other person [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)* | 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) | Gross Amount | Schedule/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 of column (9) in 9b of Part B-TTI
#### 15B(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 in the name of* | PAN Of Other Person(If TDS Credit related to other person)* | Aadhaar of Other Person (If TDS credit related to other person) | PAN of the buyer/Tenant/Deductor* | Aadhaar of buyer/Tenant/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 receipt is being offered for tax this year) | Corresponding Receipt offered | TDS credit being carried forward*
Financial year in which TDS is deducted | TDS b/f | Deducted in own hands* | Deducted in the hands of any other person as per rule 37BA(2) (if applicable) | claimed in own hands* | Claimed in the hands of 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 of column (9) in 13b of Part B-TTI
#### 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 fin. Year | Amount out of (5) or (6) being claimed this Year (only if corresponding income is being offered for tax this year)* | Amount out of (5) or (6) being carried forward*
Financial year in which TCS is Collected | Amount b/f
1 |  | 2 | 3 | 4 | 5 | 6 | 7 | 8
1 |  |  |  |  |  |  |  |
Total |  |
Note: | Please enter total of column 7 of Schedule-TCS in 9c of Part B-TTI
#### Verification Details
I, * son/ daughter of * solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules, statements, etc. accompanying it is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as * and I am also competent to make this return and verify it. I am holding permanent account number I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD)
Place* |  | Date* |