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Date: 24-Jan-2024 Category: Extra Ordinary State: Union Government Country: India

Changes in the Income tax Return Form 6 as per the amendment in the provisions of the Income tax Act 1961 and in the Income tax Rules 1962 in consequence of the Finance Act 2023

Issued by Ministry of Finance · Department of Revenue

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Executive Summary & Key Takeaways

What it means

  • The notification G.S.R. 64(E) issued by the Central Board of Direct Taxes (CBDT) amends the Income-tax Rules, 1962. This amendment introduces a new ITR-6 form for Assessment Year 2024-25.
  • The new ITR-6 form is applicable to companies other than those claiming exemption under section 11 of the Income-tax Act, 1961.

Key Changes

  • Substitution of Form ITR-6 in Appendix-II of the Income-tax Rules, 1962 with a new form for Assessment Year 2024-25.
  • The new ITR-6 form includes various schedules for reporting income, deductions, assets, and liabilities, with specific sections for different types of companies and income sources.
  • The form mandates the inclusion of Legal Entity Identifier (LEI) details if the refund is 50 Crores or more.
  • The form requires detailed reporting on various aspects of the company's financial position, including equity and liabilities, assets, manufacturing and trading accounts, and profit and loss accounts.
  • The form includes specific sections for reporting income from various sources, such as business or profession, capital gains, and other sources, as well as deductions under various sections of the Income-tax Act, 1961.
  • The form also requires detailed information on foreign assets and income, as well as tax relief claimed for taxes paid outside India.

Impact Analysis

Impact on Companies

  • Companies should carefully review the new schedules and instructions to ensure accurate and complete reporting of income, deductions, assets, and liabilities.

Impact on Tax Professionals

  • Tax professionals should advise clients on the implications of the new form for their tax liabilities and compliance obligations.

Suggested Action Items

  • Tax professionals should communicate the changes to their clients and provide guidance on compliance.

Key Entities Referenced

Central Board of Direct Taxes (CBDT): The issuing authority for this notification, responsible for amending the Income-tax Rules, 1962. Income-tax Act, 1961: The primary legislation governing income tax in India, under which the Income-tax Rules, 1962 are framed. Income-tax Rules, 1962: The set of rules framed under the Income-tax Act, 1961, which are being amended by this notification. Companies (Indian Accounting Standards) Rules, 2015: Rules specifying the Indian Accounting Standards (Ind-AS) that companies must comply with for financial reporting. Assessment Year 2024-25: The assessment year for which the new ITR-6 form is applicable. Section 11 of the Income-tax Act, 1961: Section pertaining to the exemption of income for entities of charitable or religious nature.
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-33004/99 REGD. No. D. L.-33004/99 ससीी..जजीी..--डडीी..एएलल..--अअ..--2299001122002244--225511660077 xxxGIDHxxx CCGG--DDLL--EE--2299001122002244--225511660077 xxxGIDExxx EXTRAORDINARY II - (i PART II Section 3 Sub-section (i) PUBLISHED BY AUTHORITY . 58] , , 24, 4 4, 5 No. 58] NEW DELHI, WEDNESDAY, JANUARY 24, 2024/MAGHA 4, 1945 ( ) ( ) , 4 , 64( , , 1961 (1961 43) 139 295 , , 1962 , - 1. - 1) , 2024 (2) 1 , 2024 2. , 1962 , -II , -6 , , 534 GI/2024 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] [ ] [ ] 2 0 2 4 - 2 ? / / / / ( ) (i) (ii) / i . 30[ II 3(i)] 3 139(4)- , 139(5)- , 1. ii [ ] 170 2. 139(9), 142(1), 148, 153 __ /__/__ / 153 170 ( ) /__/__ , ( ) 115 /115 /115 ? ( ) ( ) , (10- / 10- / 10- .) ) , ? 10- / 10- / 10- 2021-2022 0 ? ( )( ) 90(1) 90 (1) ? ? ( ) ? ( ( 9(1)(i) 2 - ( 9(1)(i) 2 ? , .4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ( ) ? ( ) ( ) ? ? ? ( ) ( ) (1) (2) (3) (4) 1 2 3 - 4 ? 5 - ( ) ( ) ? ( ) ./44 44 /44 ( 2)[ II 3(i)] 5 , 1 10 ? ( 2i) ( , 10 , 10 2i , , , ( 2ii) 2i , ( 2iii) ? ( ? ( ) ( ) ( : : ) ( i) ( ) ( ) ( ii) ( ( iii) ) iv) ( ) ( ) ? ( ) (1) (2) (3) (4) (5) (6) . (7) (8) (9) i6 THE GAZETTE OF INDIA : EXTRAORDINARY [PARTII SEC. 3(i)] , ii / / , , , iii ( ) ? ( / / ) ( / / )[ II 3(i)] 7 , , . ( ) , % ( ) ( )8 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ( ) ( ) 1 2 3 4 5 6 7 ? 8 - - - - ( ) [ (ii) ] (i) (ii) (iii)[ II 3(i)] 9 31 2024 I 1 i i ii ii iii iii iv ( ii + iii) iv i i ii ii iii iii iv iv v v vi vi vii vii vii vii +vii vii viii viii ( i + ii + iii + iv + v + vi + vii + viii) ix ix 1 ( iv + ix+1 ) 1 210 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] i i ii ii iii i+ii 3 i i i (i +ii ) i ii ii + ii + ii iii iii iv iv v v vi vi vii vii viii viii ix i +ii +iii+iv+v+vi+vii+viii 3 3 i i ii ii iii i+ii 3[ II 3(i)] 11 i i ii ii iii i+ii 3 + + + 3 4 i i i i i i +i +i +i i ii ii iii iii iv iv v v vi i +ii+iii+iv+v i i ii ii iii i+ii i i ii ii iii iii iv iv v v12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] i i ii ii iii iii iv iv v v vi (i + ii +iii + iv + v) 4 (4 + 4 + 4 + 4 ) 4 (1 + 2 + 3 + 4 ) I II vi vi vii vii viii viii ix ix x x xi i+ii+iii+iv+v+vi+vii+viii+ix+x 1 i i i i (i i - i ) i ii ii ii ii[ II 3(i)] 13 (ii ii - ii ) ii iii iii iv iv v (i + ii + iii + iv) v i i ii ii ii (ii + ii ) ii iii iii iv iv v v vi vi vii vii viii viii ix (i + iic + iii + iv + v + vi + vii + viii) ix i i ii ii iii iii iv iv v (i + ii + iii + iv) v vi v vi vi vi14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] i i i i (i + i + i ) i ii ii iii (i + ii) iii iii iv iv ( v+ ix + + v + iii) 1 2 i i i (i + i ) i ii ii iii iii iv iv v v vi vi vii vii viii (ic + ii + iii + iv + v + vi + vii) viii i i ii ii iii iii iv iv[ II 3(i)] 15 v v vi vi vii vii viii (i + ii + iii + iv + v + vi + vii) viii i i ii ii iii (i + ii + iii) iii i i ii ii iii iii iv iv v (i + ii + iii + iv) v i i ii ii iii (i + ii) iii iv iii iv iv iv ( viii + viii + iii + v + iii + ) 2 + II16 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] , 2024 , - - , 2015 I 1 i i ii , ii iii iii iv ( ii + iii) iv i i i i i (i + i + i + i ) i ii ii iii ( i + ii) ( -ve iii ( iv + iii) 1 2 I 1 1 2 2 3 (1 + 2) 3 1 1[ II 3(i)] 17 2 i i ii ii iii (i + ii) 2 3 ( 1 + 2) 3 ( 3 + 3 + + + + + + ) II II III III IV - - IV - (i + I + i + II + III + IV ) 2 I i 1 1 2 218 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 3 (1 + 2) 3 ( 3 + + + ) Ii ii Iii iii ( + + + + + + + ) Iiii iv (Ii +Iii +Iiii) Iiv II ( + + ) II III ( + ) III IV IV (Iiv + II + III + IV) 2 (1 + 2 +2 ) I[ II 3(i)] 19 II 1 , ( - - ) - ( - - ) ( - ) ( - - ) ( - ) I i i i (i + i ) i ii ii iii iii20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] iv iv v v vi vi vii vii viii - (i + ii + iii + iv + v + vi + vii) I II , , II III i i ii ii iii iii iv (i + ii + iii) III v III , - v v 2 (22) ( , v IV i 12 i ii ii iii (i + ii) IV I - i i ii ii iii iii[ II 3(i)] 21 iv - i + ii + iii) - , , v v - ( + + + + + + + I + II + III + IV + + ) 1 2 i i ii ii iii iii iv - - iv v v vi vi vii vii viii (i + ii + iii + iv + v + vi + vii) 2 I i i i (i + i ) i ii ii iii iii iv iv v v vi vi vii vii viii (i + ii + iii + iv + v + vi + vii) I II i , i22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ii , ii iii iii iv (i + ii + iii) II III i i ii ii iii iii iv iv v (i + ii + iii + iv) III IV III IV V i i ii ii iii iii iv (i + ii + iii) V v V - v v , , v VI VI (I + II + III + IV + V + VI) 2 2 i i ii ii iii 2 (2 +2 +2 +2 ) 2 (1 + 2) II[ II 3(i)] 23 - - 1 i i ii ii iii (i + ii) iii ( i + ii + iii) i i ii ii iii iii I i Ii ii Iii iii Iv iv V v Vi vi Vii (i+ii+iii+iv+v+vi) vii ( iii+ + + + vii) 1 2 i 2i ii 2ii (2i +2ii) 2 3 - (1 - 2) 324 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] - 4 ( ) i i ii ii iii ( ) iii iii (iii + iii ) iii iv (i + ii + iii ) iv i i ii ii iii iii iv iv v v vi ( ) vi vii ( ) vii viii viii ix (i + ii + iii + iv +v+ vi+vii+viii) ix 4 ( iv + + ix) 5 5 6 6 (4 + 5 ) 7 7 8 8 ( ) 9 9 (9i + 9ii + 9iii) i i ii ii iii iii : 10 i 10i ii 10ii[ II 3(i)] 25 iii 10iii iv 10iv v 10v vi 10vi vii 10vii viii 10viii ix ( ) 10ix x ( ) 10x xi 10xi xii (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 - 11 12 (6-7-8-9-10xii-11) 12 12 12 12 12 - 13 12 + 12 13 14 i i ii ii iii iii iv iv v v vi vi vii vii - viii viii26 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] (vi ix ix x x xi ( ) xi xi (xi + xi ) xi xii (i + ii + iii + iv + v + vi + vii + viii + ix + x + xi ) 14xii 15 (13+14xii) 15 16 16 17 17 18 18 19 19 20 20 21 21 22 i 22i ii 22ii iii 22iii iv 22iv v 22v vi 22vi vii 22vii viii 22viii ix 22ix x 22x xi (22i 22x ) 22xi xi xii xii /[ II 3(i)] 27 xii 23 i 23i ii 23ii iii - 23iii iv 23iv v (23i + 23ii + 23iii + 23iv) 23v 24 24 25 25 26 26 27 27 28 ( ) 28 29 29 30 i i ii ii iii (i + ii) 30iii 31 i i ii ii iii (i + ii) 31iii 32 i i ii ii iii (i + ii) 33 3328 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 34 34 35 35 36 36 37 37 38 38 39 39 40 40 41 41 42 42 43 43 44 i 44i ii 44ii iii 44iii iv 44iv v 44v vi 44vi vii ( ) 44vii viii ( ) 44viii ix 44ix x (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 45 45 46 i i ii ii iii (i + ii) 46iii ( 47 ) (i1) 47i (1)[ II 3(i)] 29 (i2) 47i (2) (i3) 47i (3) 47i (47i(1)+47i(2)+47i(3)) ii 47ii 1 iii ( ) 47iii iv (47i + 47ii + 47iii) 47iv 48 48 49 49 [15 (16 21 + 22xi + 23v + 24 29 + 30iii + 31iii + 32iii + 33 50 50 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 51 i i ii ii iii (i + ii) 52 52 53 (50 51iii 52) 53 54 54 55 55 56 (53 - 54 - 55) 56 57 57 58 (56 + 57) 58 59 i 59i30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ii 59ii iii 59iii iv 59iv v 59v vi (59i + 59ii + 59iii + 59iv+59v) 59vi 60 (58 - 59vi) 60 61 ( ) (i) (1) (2) (3) (4) (5) ( ) ( ) (ii) [ 61(i) (5) ] 61(ii) - 62 62 62[ II 3(i)] 31 - [ - ] 1 i i ii ii iii (i + ii) iii ( , ) i i ii ii iii iii i Ii Iii Iv V Vi Vii (i+ii+iii+iv+v+vi) vii ( iii+ + + + vii) 1 2 i 2i ii 2ii (2i +2ii) 2 3 - (1 - 2) 332 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] - - [ ] 4 ( ) i i ii ii iii ( ) iii iii (iii + iii ) iii iv (i + ii + iii ) iv i i ii ii iii iii iv iv v v vi ( ) vi vii ( ) vii viii viii ix (i + ii + iii + iv +v+ vi+vii+viii) ix ( iv + + ix) 4 5 5 6 (4 + 5 ) 6 7 7 8 ( ) 8[ II 3(i)] 33 9 (9i + 9ii + 9iii) 9 i i ii ii iii iii : 10 i 10i ii 10ii iii 10iii iv 10iv v 10v vi 10vi vii 10vii viii 10viii ix ( ) 10ix x ( ) 10x xi 10xi xii (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 - 11 12 - (6-7-8-9-10xii-11) 12 12 12 12 - 12 - [ ] 13 (12 + 12 ) 13 14 i i ii ii iii iii iv iv34 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] v v vi vi vii vii - viii viii (vi ix ix x x xi ( ) xi xi (xi + xi ) xi xii (i + ii + iii + iv + v + vi + vii + viii + ix + x + xi ) 14xii 15 (13+14xii) 15 16 16 17 17 18 18 19 19 20 20 21 21 22 i 22i ii 22ii iii 22iii iv 22iv v 22v vi 22vi vii 22vii viii 22viii ix 22ix x 22x xi (22i 22x ) 22xi xii xi xii / xii 23 i 23i ii 23ii iii - 23iii iv 23iv v (23i + 23ii + 23iii + 23iv) 23v 24 24 25 25 26 26 27 27 28 ( ) 28[ II 3(i)] 35 29 29 30 i i ii ii iii (i + ii) 30iii 31 i i ii ii iii (i + ii) 31iii 32 i i ii ii iii (i + ii) 32iii 33 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40 41 41 42 42 43 43 44 i 44i ii 44ii iii 44iii iv 44iv v 44v vi 44vi vii ( ) 44vii viii ( ) 44viii ix 44ix x (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 45 45 46 i i ii ii iii (i + ii) 46iii ( 47 ) 47i (i1) (1)36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 47i (i2) (2) 47i (i3) (3) 47i (47i1+47i2+47i3) ii 47ii 1 iii ( ) 47iii iv (47i + 47ii + 47iii) 47iv 48 48 49 49 [15 (16 21 + 22xi + 23v + 24 29 + 30iii + 31iii + 32iii + 33 43 + 50 50 44x + 45 + 46iii + 47iv + 48 + 49)] 51 i i ii ii iii (i + ii) 51iii 52 52 53 (50 51iii 52) 53 54 54 55 55 56 (53 - 54 - 55) 56 57 57 58 (56 + 57) 58 59 i 59i ii 59ii iii 59iii iv 59iv v 59v vi (59i + 59ii + 59iii + 59iv+59v) 59vi 60 (58 - 59vi) 60 61 i i ii ii iii iii iv iv[ II 3(i)] 37 v v vi ( ) vi vii vii viii 61 i i ii ii iii iii iv iv v ( ) v vi vi vii 61 62 (56 + 61A + 61B) 62 ) ( ) 1 2 ( ) [ XI3)] [ XI(4)] 4 ( ) ( ) 4 5 -38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] + + + + 5 6 6 [ i ] 6 [ i ] 6 [ ii ] [ 6 iii ] [ iiii ] 6 6 [ iv ] [ iv ] 6 6 [ iv ] [ v ] 6 6 6 [ vi ] [ vii ] 6 [ vii ] 6 [ viii ] 6 6 [ ix ] 6 [ xv ] 145(2) [36(1)(xviii) 6[ II 3(i)] 39 (6 6 i i ii ii iii iii 7 7 7 [37(1)] 7 [37(1)] 7 7 7 7 7 7 ( ) 8 i i 2016 8 40( )(i ) iii ii ii ii , , , , [40( )/ 40( )] ( ) 8 8 9 9 40 (3) 940 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] [ ] 9 9 [ ] 9 ( 9 ) 9 10 10 10 10 10 10 10 10 11 11 11 11 11 11 11 11[ II 3(i)] 41 12 12 13 13 14 14 15 15 16 16 17 92 17 [ , ] ( ) ( ) 1 1 2 2 3 3 4 4 5 5 ( ) 6 6 6 6 6 6 6 6 6 7 7 7 742 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 7 7 7 1 i 1i ii 1ii iii 1iii 2 i 2i ii 2ii iii ( ) 2iii 2iii 2iii (iii + iii + iii ) 2iii iv / 2iv v 2v 2v (v + v ) 2v vi (2i + 2ii + 2iii + 2iv + 2v ) 2vi 3 3 4 i 4i ii 4ii iii 4iii iv 4iv v ( ) 4v 4v (4v + 4v ) 4v vi (4i + 4ii + 4iii + 4iv + 4v ) 4vi 5 i 5i ii 5ii iii (5i + 5ii) 5iii 6 (4vi + 5iii) 6[ II 3(i)] 43 ( ) 1 / 1 ? % %) I II [ ] ) . ( ) ( ) I II 1 1 (1 + 1 ) (1 1 ) 1 x 1 1 30% 1 (1 + 2 ) 1 30% 1 1 (1 1 + 1 ) 1 2 , * 2 3 + 2) ( 2 3 ) 194 . 194-44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 1 1 iii ( 53) 2 2 2 2 3 3 3 i i ii ii 3 115 115 3 115 3 / / / 44 / 4 / (115 ) ( ) 7, 7 , 7 (1), 7 (1 ) ( ) 5 / 5 5 i i ii ii iii ( i + ii) 5 iii (5 + 5 + 5 iii) 5 6 (1 2 2 3 - 3 3 - 3 - 3 - 4 5 ) 6 7 7 7 115 7 115 7 115 7[ II 3(i)] 45 8 8 8 8 - 9 (7 + 7 + 7 + + 7 + 7 + 8 + 8 ) 9 10 (6+9) 10 11 11 12 i ii) (ii ) 12i ( ) ii (i) ( 12ii ) iii (12i + 12ii) 12iii 13 (10 +11 - 12iii) 13 14 14 ( - ) 15 15 ( - ) 16 16 ( - 8 ) 17 17 ( - ) 18 ( - 18 11 ) 19 19 20 20 / / / / 21 / / / 21 22 22 23 23 / 24 2446 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 25 ( + 25 - ) 26 (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24 + 25) 26 27 iii 27 28 28 35 35 29 29 35 30 30 - 31 31 - 32 32 33 33 ( + 34 (27+28+29+30+31+32+33) 34 35 (13+26-34) 35 6 - i 44 36i ii 44 36ii iii 44 36iii iv 44 36iv v 44 36v vi 36vi vii 36vii ( . ) viii -XII- 36viii ( (115 ix 36ix ) x (36i 36ix) 36x 37 + 37 7 , 7 38 7 , 7 38 (38 + 38 + 38 + 38 + 38 + 38 ) [ 4 -(38 +38 +38 +38 +38 )] 39 39[ II 3(i)] 47 40 40 41 28 41 42 28 42 43 (40+ 41 - 42) 44 44 45 46 i i i 46 47 (44 + 45 - 46) 47 48 (1) 48 49 (47 48) 50 (5) 50 ( ) Income + + D (1) (2) (3) = (1) (2) i ( 38) ii ( 43) iii ( ) Iv (4 ) V (ii + iii) vi (i v) ( ) 1 2 (%) 15 30 40 45 (i) (ii) (iii) (iv) 3 4 5 6 3+48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 7 8 9 10 11 12 13 14 15 10+11+12+13+14 16 38(2) ( ) 17 (15-16) 18 ( ) 19 20 +83 21 6+ ( ) 1 ( ) 2 %) 5 10 40 10 25 20 (i) (ii) (iii) (iv) (v) (vi) (vii) 3[ II 3(i)] 49 4 5 6 +4 7 8 9 10 11 12 +11 13 38(2) ( ) 14 (12-13) 15 ( ) 16 17 + 8 18 (6+50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ( ) 1 17i 18i ) 17ii 18ii ) 17iii 18iii ) 45 - iv iv + + + 2 ( ) 14ii 15ii ) 14iii 15iii ) 14iv 15iv ) + + 3 14v 15v ) 3 4 14vi 15vi ) 4 5 14vii 15vii ) 5 6 +2 +3+4+5) 6[ II 3(i)] 51 i) ii) iii) 45 - iii + + + ( ) 17ii) 17iii) 17iv) + + 17v) 17vi) 17vii) + + + + ( 35 35 35 ) (3) (1) (4) = (3) - (2) (2) i 35(1)(i) ii 35(1)(ii) iii 35(1)(ii ) iv 35(1)(iii) v 35(1)(iv) vi 35(2 ) vii 35(2 ) viii 35 ix 35 x 35(1)(ii) 35(1)(ii ) 35(1)(iii) 35(2 )52 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ( ) ( ) ( )( - i i ii ii iii iii [ ( ii) ( i), ( i) ( ii) ] i i ii ii iii iii iv ( i + ii + iii) iv iii iv) / ( ( - ) , , i . 2) i ii . 3) ii iii ( i ii ) iii ( iii - ) ii i i ii ii iii iii iv (i + ii + iii) iv ( iv) ( ) ( )- ( ) ( + ) ( ) ( ) i i i i ( ) ii ii[ II 3(i)] 53 iii (i + ii) iii i i ii ii iii iii iv (i + ii + iii) iv ( iii iv) ( ) ( )- ( ) ( + ) i i i i ( ) ii ii iii (i + ii) iii i i ii ii iii iii iv (i + ii + iii) iv ( iii iv) ( ) ( )- ( ) / ( + + + ) 6 7 x i ii Iii 54 /54 /54 / 54 (xi+xii+xiii+ ) 8 + + 8 15% 8 30% 8 8 9 ( (6) ( ) (9)] ) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] II ( + + + + + + + + 10 ( i i ii ii iii iii [ ( ii) ( i), ( i) ( ii) ] i i ii i ii ii iii iii iv ( i + ii + iii) iv ( iii iv) / ( ( - ) , , i . (2) i ii . (3) ii iii ( i ii ) iii ( iii ) ( - ) i i ii ii iii iii iv ( i + ii + iii) iv ( iv) i i ii ii iii iii[ II 3(i)] 55 iv ( i + ii + iii) iv iv 5 (i) (ii) (iii) (iv) ( ) i i i i ( ) ii ii iii (i + ii) iii i i ii ii iii iii iv ( i + ii + iii) iv iii iv ( 115 (1)( )(iii) 8 i i ( ) ii iii (i + ii) iii i i ii ii iii iii iv ( i + ii + iii) iv (9 iii iv) ) 9 956 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] x i i i i i i (x i+x ii+x iii+ ) ( 12 1+ 12 2 + 12 ) 11 11 11 ( ) ( ( (6) (9)] ) ) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 12 12 + + + + + + + 9 + + 13 12 ( ) + ) . . + i i ii ii iii iii iv iv iv iv iv v v i i ii ( ii )[ II 3(i)] 57 iii iii iv iv i i ii ii iii iii iv iv iv iv iv v v i i ii ii iii iii iv iv iv iv iv v v + +1 +1 ) 1 ( ) ( = - - - - - ) % % % % ) *+ *+ *+ * + * + 2 *+ *+ *+ ( ( 3 *+ 5 *+ *+ i *+ * + * *+ *) * *+ *+ ) *+ *+ *) *+ * * ii % ( 3 *+ *+ *) iii % 5 * + * *+ 2 *+ iv *+ *+ *)58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] v * *+ *+ *+ *+ vi % *+ *+ * *+ *+ *+ *+ vii % *+ *+ * viii (ii + iii + iv + v + ix vi+vii+viii) x (i ix) ( *) ( - 8) , , , ( *) ( - 8) , , , / / 15/6 16/6 15/9 / / / / / / i) (ii) (iii) (iv) (v) % vi % vii y. viii[ II 3(i)] 59 ix % x % xi xii 30% . 15 112 . 31 , 2019 - - / ,- , 2018 (7+12) (4*5) , ( 1) ( 1 ) ( 2) ( ( ( ( 6) ( ( 8) ( 9) ( 10) ( 11) ( ( ( 14) 3) 4) 5) 7) 12) 13) 1 260 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] iii) 31 (6-13) - / ,- 8 (4*5) , ( 1) ( ( ( 3) 4) ( 5) ( 6) ( 7) ( 8) ( 9) ( 0) ( 11) ( 12) ( 13) ( 14) 1BÉE) 2) 1 2 : . x) ( 1) ( 2) ( 3) ( 4) ( 5) ( 6) ( 7) 7 ( ) 1 (1 + 1 + 1 + 1 + 1 ) 1 , 1 i (ii) i ii 2(22)( ii i + ii + iii + iv + v) 1 i i ii ( / / ) ii iii iii iv iv[ II 3(i)] 61 v v 1 ) x) i + ii + iii + iv + v) 1 I i Ii , ii Iii , iii Iv iv v , v 1 1 xii) 1 2 (2 i + 2 ii + 2 + 2 + 2 + 2 1 ) 2 i , 2 i ii 2 ii ( i + ii + iii + iv + v + vi) i i ii ii iii iii iv iv v v vi vi ( i xxiii ) (1)( )( ) , (1)( )(i) i i (1)( )( ) i i (1 ii (1)( )(ii) ii iii (1)( )(ii ) iii ii @ iv iv ii v v @ ii vi vi vii ii vii viii iii) viii ix ix x x62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 115 xi xi xii - xii i) xiii xiii i) xiv xiv xv xv xvi xvi xvii xvii xviii xviii 31.3.1961 31.3.1976 Xix 29.2.1964 31.3.1976, 115 1)(i) 115 xx xx 115 (1)(i) xxi xxi 115 1)(i) 115 xxii xxii 2 - 1 - , (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 3 / 3 ( 3 57(1) 3 i 57(i) i - 4 4[ II 3(i)] 63 5 59 5 6 6 x ) 7 ( 2 + 6) ( ) 7 8 59 (8 8 + 8 + 8 ) xvii 9 (7 + 8 ) 9 10 15/6 16/6 15/9 16/9 15/12 16/12 16/3 31/3 15/3 (i) (ii) (iii) (iv) (v) 2(24)(ix) 1 , , , , 2 1 (i) 3 1151)( )( ) 115 1)( )(i) 4 20% % 5 115 10% 6 115 1)(i) 20% 115 1)(i) 764 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 115 1)(i) 10% 115 1)(i) 8 9 = - - - ( . ( i ( ) ) ) ( ) ii ( 115 ( . iii ) 115 ( . Iv ) ( . v 3ii) ( . vi 3iii) ( vii ii) ( viii iii) ( ix iv) ( x v) ( xi vi) ( xii vii) ( Xiii viii)[ II 3(i)] 65 ( xiv ) ( Xv ( xvi xvii xviii (i - xvii) i ( ii) ( ( ( ii iii) ) ( iii iv) iv ( v) ) ( v vi) ( vi vii) ( vii viii) viii ( ix) ix ( x) x ( xi) ( xi xii)66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ( xii xiii) ( Xiii xiv) Xiv ( xv) ( xv xvi) Xvi xvii (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi +5xii +5xiii+ 5xiv + 5xv) 115 =5 - 1 2 3 4 6 7 8 9 10 11 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 2020-21 xii 2021-22 xiii 2022-23 Xiv 2023-24[ II 3(i)] 67 xv / ( ( ( ( ( xvi ( ii) i) iv) v) iii) xii) ( ( xviii) ( ( ( ( 2024-25 v ) Xvii 2xiv) v ) v ) ( 2 + +4 ) (6 +7 )) v ) xviii ) xix (xvii- xviii) xx (xv - xvi + xix) (1) (2) (3) (4) (5) (6) (7) (8) i ii iii 3xvi) 4xvi) ( ) (2) (3) (4) (5) I68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ( II ) III IV V VI VII ( VIII ) IX X XI (I+II+III+IV+V+VI+VII+VIII+IX+X) + i ii iii[ II 3(i)] 69 i ii iii i ii iii . . i ii iii ( iii + iii + iii + iii) . ( ) i ii70 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] I ( - - - [ 35(1)(ii) 35(1)(ii) 35(1)(iii) 35(2 ) ] i ii iii[ II 3(i)] 71 __80 (4) (i) 1 2 iv 1 2 v 1 ( 1 + 2 + 1 + 2 + 1) __80 1 [ ] 2 1 [ ] 2 1 [ ] 2 1 [ ] 2 1 2 1 2 1 272 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 1 1 2 1 1 2 1 2 1 2 2 1 1 ( + + + ) -VI- VI- 1 80 80 80 80 ( + + + ) 1 2 80 80 80 80 80 80 80 80 ( I( iv) +5II 80 - - ( ) 2 VI- (1 +2) / (%) (i) ii[ II 3(i)] 73 111 115 (1)( )(ii)- ( vi) ) ( vii) ) 5x) ( )(c)(ii) ( ) 5x) 5x) ) 5x) ( ) 5x) ) xi) 112 ( 10 x) 115 iii)- 10 ix) 11 xii) 115 iii) 115 x) 115 xi) ( ) 15 115 ( ) 115 30 ( . 3 30 ( . 2) ( ) 115 (1)( )( ) 115 (1)( )( )( ( xix) ) 115 ( ) ( ) ( xvii) 20 ( ( 3 ) ( xviii) 21 ( ) 22 15 15 vi ) 23 30 30 vii ) 112 10 24 x ) 25 20 20 xi ) 112 10 26 x ) ( - 27 ( ) ) 10 28 - ( x 50 , 29 ( xix II - ( ) -74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ? ? I ii 1 2 3 4 ( ) 1 1 2 i i ii ii Iii - iii iv 7, 7 , 7 (1), 7 (1 ) 8 ( iv . 39 ) v i-ii-iii+iv) 2 vi . , ( ) , ( ) ( ) 3 (3 +3 3[ II 3(i)] 75 - 4 . . . ; ( ) I II III 4 5 ( ) 5 6 (1+2+ + +4+5) 6 115 , 115 115 /115 / / 9=7-8 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. ( i ii ) 111 112 112A iii76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] iv 10(23 ) 2. i ii 111 112 112 iii iv 10(23 )[ II 3(i)] 77 1 2 3 ? ( 4 / ( - 4 5 / 115 5 115 115 (5 +5 +5 +5 +5 +5 +5 +5 +5 + + + + ) 678 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] / 115 (ii ) (ii ) 115 115 1 (ii ) 6 (6 +6 +6 +6 +6 +6 + + +6 + + ) 7 (4+ 6 ) 7 8 ,2015 - , . , , 8 8[ II 3(i)] 79 (8 + 8 + 8 + 8 ) , , (8 + 8 + 8 + 8 ) 9 (7 + 8 8 ) 9 115 , 115 9-9 10 [( 9% + ( 15%] 10 2024-25 2024-25 [ ] [ ] [ = ] = I80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ii iii iv v vi vii viii ix x Xi Xii Xiii Xiv xv - xvi [( - - - xvii [ xvi ] [ xvi ] (i) (ii) (iii) (iv) (v) 1 ) ) ) 2[ II 3(i)] 81 3 4 (2 3) 5 + + + 6 7 (5 + 6) 8 9 / (7-8) 1 2 1 2 1 2 10 ) ) ) ) ) ) 11 12 13 14 - ) 2( 29 1 ( 18% 12% 2 ( + ) ( + + ) 3 4 (2 -3) 2 3 4 5 6 5 / / ) / / ) / / ) / / ) / / ) / / )82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 6 7 8 9 1 2 : 2 3 - 3 i i 4 i i i i i i i i i i[ II 3(i)] 83 i+ i i+ i i i) (iv) 4iv 5 5 {3- iv- 6 6 5)} 7 7 8 8 9 9 10 10 11 11 - 12 12 13 14 15 16 17 ) - ( ) ( ) ( ) ( ) ( ) ( ) 1 i ii iii iv 2 i84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ii iii iv ( ) 1 (90, 90 91 ) ( ) ( ) ( ) ( ) ( ) 2 2 3 3 4 4[ II 3(i)] 85 1 31 , 2023 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) 2 31 , 2023 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) 31 , 2023 3 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (i) (ii) 31 , 2023 4 (1) (2) (3) (4) (5) (6) (7) (8) (9) (i) (ii) 31 , - /86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ( / ) ( ) (1) (2 ) (2 (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) 31 , - ( ) / ( ) (1) (2 ) (2 (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) 31 , - ( / ) ( ) (1) (2 ) (2 (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) 31 , ( ) , / ( ) (1) (2) (3 (3 (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) ,[ II 3(i)] 87 ( ) , 0 (8) , (1) (2 ) (2 (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) (i) (ii) , (6) , (1) (2 ) (2 (3) (4) (5) (6) (7) (8) (9) (i) (ii) , , , ( , 2013 , 1956 -1 ,2013 - ) ;- / .88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] -2 - - 19.02.2019, - - ;- ( - ) ( - . ) ( - ) - 19.02.2019 ( ) ( - -1 - ) ( - ) (1) (2) (3) (4) (5) (6)[ II 3(i)] 89 (i) (ii) ( - ) (1) (2) (3) (4) (5) (6) (i) 1 2 3 4 5 6 7 8 9 10 11 12 ( ( ) ) ( ( ) ) ( ) (%)90 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ( - ) - ( - ) (%) - ( - ) - - - ;- ( - ) (1) (2) (3) (4) (5) (6) (7) (i) (ii) ( - ) (1) (2) (3) (4) (5) (6) (7)[ II 3(i)] 91 (i) ( ) ( - ) ( - ) ( - )92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] (%) (1) (2) (3) . ( ) i ii iii iv 1 1 2[ II 3(i)] 93 i 2i ii 2ii 3(ii)( ) iii ( 2iii 3(iii)( ) iv ( 2iv , ) V (2i + 2ii+2iii + 2iv) 2v 3 i % ii i ii % iii ii iii iv iii - iv iv ( v) v ( i + ii+ iii + iv) ( ) v i % vi i ii % vii ii Iii - ( iii viii) iv ( i + ii + iii) iv v + iv) ( 3 115 30% . 2) 3 3 + 3 ) 3 4 ( 4 ) ( ) 494 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] - 4 + 4 + 4 5 - (1 + 2v + 3 + 4 ) 5 6 2xvii, 3xvii 4xvii 6 7 7 (ii), (iii) , (v) (xv) + 4 + 2iv) 8 2xvi, 3xvi 4xvi 8 9 ( (i) , (ii) , (iv) (xiv) + 4 + 2iv) 9 10 10 11 [ VI i5+ii5+iv5+v5+viii5+xiii5+xiv5 ] VI + 11 ) 12 10 ) 12 13 (9- 11 -12) 13 14 (i) 14 15 (13 - 14) 15 16 16 17 xix 17 18 18 1 ( 1 (1 +1 ) 4% 1 + + ) 1[ II 3(i)] 95 2 2 (ii) 2 + 2 16 25% i i ii ii 16 - ) iii iii (i + ii) ( + iii) 4% 2 2 + iii +2 2 3 3 4 4 5 [ (3 - 4)] 5 6 6 6 + 6 6 7 (5 6 ) 7 896 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 8 8 8 8 (8 +8 +8 +8 9 (7 + ) 9 10 ( ) 10 ) 10 ) 10 ( ) 10 (10 +10 +10 +10 ) 10 11 (9 - 10 ) 11 12 12 13 14 - - 15 16 ( ) - i ii[ II 3(i)] 97 : 1) , 2) , ( ) 17 (i) , (ii) ; (iii) ? ( , I ii iii iv v vi 10 10 [ ( ) 16 16 /16 ]98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] - ( ) , , 194 ( 37 (2) ] ) 37 (2) ( ) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) i - [ ] . . . . . . . . - . . . . 37- 37- (1) 37- (1) (1) (1) (2i) (2ii) (3) (4) (5) (6i) (6ii) (7i) (7ii) (8) i ii - i[ II 3(i)] 99 / , 1961 / ( - ) / ( ) ( . , . [ .16/2024/ . . 370142/49/2023- ] , . . 969( , 26 , 1961 . . .908 ( , 22 , 2023100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 24th January, 2024 G.S.R. 64(E). In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:- 1. Short title and commencement. (1) These rules may be called the Income-tax (First Amendment) Rules, 2024. (2) They shall come into force with effect from the 1st day of April, 2024. 2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-6, the following Form shall be substituted, namely: Assessment Year INDIAN INCOME TAX RETURN ITR-6 [For Companies other than companies claiming exemption 2 0 2 4 - 2 5 under section 11] (Please see rule 12 of the Income-tax Rules,1962) (Please refer instructions) Part A-GEN GENERAL NOITAMROFNI LANOSREP (A1) Name (A2) PAN ame? If yes, please furnish the old name (A4) Corporate Identity Number (CIN) issued by MCA (A8) Flat/Door/Block No (A9) Name of Premises/Building/Village (A5) Date of (A6) Date of incorporation commencement of (DD/MM/YYYY) business (DD/MM/YYYY) / / / / (A10) Road/Street/Post Office (A11) Area/Locality (A7) Type of company (Tick any one) (i) Domestic Company (ii) Foreign Company (A12) Town/City/District (A13) State (A14) Pin code/Zip If a public company code write 6, and if private company write 7 (as (A15) Country defined in section 3 of the Companies Act, 2013) (A16) Office Phone Number with STD code/ Mobile (A17) Mobile No. 2 (A18) Email Address-1 No. 1 Email Address-2 Due date for filing return of income [Dropdown to be provided]: (A19) 1. 31st October (ai) 2. 30th November SUTATS GNILIF 139(1)- On or before due date, 139(4)- After due date, 139(5)- Revised (A19) 1 Filed u/s (Tick)[Please see Return, 92CD-Modified return, 119(2)(b)- after condonation of delay, (aii) instruction ] 170A- After order by the tribunal or court 2 Or filed in response to notice u/s 139(9), 142(1), 148, 153C If revised/ defective/modified, then enter (b) Receipt No and Date of filing original return ___ /___/____ (DD/MM/YYYY) If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in (c) section 170A , enter Unique Number /Document Identification Number and date of such notice/order, / / or if filed u/s 92CD enter date of advance pricing agreement[ II 3(i)] 101 (d) Residential Status (Tick) Resident Non-Resident Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility) (applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number. (e) If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be provided in efiling utility) Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number. Whether total turnover/ gross receipts in the previous year 2021-2022 exceeds 400 crore rupees? (Yes/No) (applicable for (f) Domestic Company) Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (g) (1) or Central Government has adopted any agreement under sec 90A(1)? (h) In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick) Yes No In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No please provide details of (i) (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to Section 9(1)(i); (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i). Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes, (j) please provide details. Act under which registration required Date of Registration (DD/MM/YYYY) Registration Number Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards (k) specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick) Yes No Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible (l) foreign exchange? (Tick) Yes No (m) Whether the assessee company is under liquidation (Tick) Yes No (n) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No. Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956? Yes (o) No Whether this return is being filed by a representative assessee? (Tick) Yes No (p) If yes, please furnish following information - (1) Name of the representative assessee (2) Capacity of the Representative (drop down to be provided) (3) Address of the representative assessee (4) Permanent Account Number (PAN)/Aadhaar No. of the representative assessee (q) Whether you are recognised as start up by DPIIT Yes No 1 If yes, please provide start up recognition number allotted by the DPIIT 2 Whether certificate from inter-ministerial board for certification is received? Yes No 3 If yes provide the certification number Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 4 Yes No 19/02/2019 has been filed before filing of the return? 5 If yes, provide date of filing Form-2 (r) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) LEI Number Valid upto date (s) Whether you are recognised as MSME? Yes No If yes, please provide registration number allotted as per the MSMED Act, 2006 TIDUA NOITAMROFNI (a1) Whether liable to maintain accounts as per section 44AA? (Tick) Yes No Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/44D? (Tick) Yes (a2) No If No, whether during the year total sales/turnover/gross receipts of business is more than 1 Crore Rupees but does not (a2i) exceed 10 Crore Rupees? (Tick) Yes No, turnover does not exceed 1 crore No , turnover exceeds 10 crores102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] If (a2i) is Yes, whether aggregate of all amounts received, including amount received for sales, turnover or gross receipts or on capital account such as capital contribution, loans etc. during the previous year, in cash & non-a/c payee cheque/DD, (a2ii) does not exceed five per cent of said amount? (Tick) Yes No If (a2i) is Yes, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loan etc., in cash & non-a/c payee cheque/DD, during the previous year does not (a2iii) exceed five per cent of the said payment (Tick) Yes No Whether liable for audit under section 44AB? (Tick) Yes No (Note to Systems: For cases where (b) a2i exceeds INR 10 crores, this should be an automatic Yes) If Yes is selected at (b), mention by virtue of which of the following conditions: (bi) Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick) (bii) Assessee falling u/s 44BB but not offering income on presumptive basis (Tick) (biii) Assessee falling u/s 44BBB but not offering income on presumptive basis (Tick) (biv) Others (Tick) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick) Yes No (c) If Yes, furnish the following information below (1) Mention the date of furnishing of audit report (DD/MM/YYYY) (2) Name of the auditor signing the tax audit report (3) Membership No. of the auditor (4) Name of the auditor (proprietorship/ firm) (5) Proprietorship/firm registration number (6) Permanent Account Number (PAN/Aadhaar No.) of the auditor (proprietorship/ firm) (7) Date of audit report (8) Acknowledgement Number of the Audit Report (9) UDIN (di) Are you liable for Audit u/s 92E? Yes No If (di) is Yes, whether the Date of furnishing audit (dii) accounts have been Acknowledgement Number report? DD/MM/YYYY audited u/s. 92E? If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, (diii) please provide the details as under: ) (Please see Instruction 5) Sl. No. Section Code Date (DD/MM/YYYY) Acknowledgement Number (e) Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act Act and section (DD/MM/YY) Act and section (DD/MM/YY) SUTATS GNIDLOH Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any (a) other) (b) If subsidiary company, mention the details of the Holding Company Percentage of Shares PAN Name of Holding Company Address of Holding Company held (c) If holding company, mention the details of the subsidiary companies Percentage of Shares PAN Name of Subsidiary Company Address of Subsidiary Company held SSENISUB NOITASINAGRO (a) In case of amalgamating company, mention the details of amalgamated company Name of Amalgamated Address of Amalgamated Company PAN Date of Amalgamation Company (b) In case of amalgamated company, mention the details of amalgamating company[ II 3(i)] 103 Name of Amalgamating Address of Amalgamating Company PAN Date of Amalgamation Company (c) In case of demerged company, mention the details of resulting company Name of Resulting Address of Resulting Company PAN Date of Demerger Company (d) In case of resulting company, mention the details of demerged company Name of Demerged Address of Demerged Company PAN Date of Demerger Company SNOSREP YEK 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. Director Identification Residential PAN/Aadhaar S.No. Name Designation Number (DIN) issued by Address No. MCA, in case of Director SREDLOHERAHS NOITAMROFNI 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 S.No. Name and Address Percentage of shares held PAN (if allotted) NOITAMROFNI PIHSRENWO 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 PAN/Aadhaar No. (if S.No. Name Address Percentage of shares held allotted) In case of Foreign company, please furnish the details of immediate parent company. Country of PAN (if number or any unique S.No Name Address residence allotted) identification number allotted in the country of residence In case of foreign company, please furnish the details of ultimate parent company Country of PAN (if number or any unique S.No Name Address residence allotted) identification number allotted in the country of residence FO ERUTAN DNA YNAPMOC SSENISUB STI Nature of company (Tick) 1 Whether a public sector company as defined in section 2(36A) of the Income-tax Act Yes No 2 Whether a company owned by the Reserve Bank of India Yes No Whether a company in which not less than forty percent of the shares are held (whether 3 singly or taken together) by the Government or the Reserve Bank of India or a Yes No corporation owned by that Bank104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Whether a banking company as defined in clause (c) of section 5 of the Banking 4 Yes No Regulation Act,1949 Whether a scheduled Bank being a bank included in the Second Schedule to the 5 Yes No Reserve Bank of India Act Whether a company registered with Insurance Regulatory and Development Authority 6 (established under sub-section (1) of section 3 of the Insurance Regulatory and Yes No Development Authority Act, 1999) 7 Whether a company being a non-banking Financial Institution Yes No Whether the company is unlisted? 8 Yes No 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 section 44AE S.No. Code [Please see instruction No.7(i)] Description (i) (ii) (iii) Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024 OR AS ON THE DATE OF AMALGAMATION I Equity and Liabilities SEITILIBAIL DNA YTIUQE 1 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 Other reserve (specify nature and amount) vii a viia b viib c Total (viia + viib) Bvii Surplus i.e. Balance in profit and loss account (Debit balance to viii Bviii be shown as ve figure) Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as ve ix Bix figure) C Money received against share warrants 1C D 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[ II 3(i)] 105 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 Loans repayable on demand i 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 Application money received for allotment of securities and due vii vii for refund and interest accrued 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 Tangible assets i 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 iii106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 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 given to shareholder, being the beneficial owner of share, c or to any concern or on behalf/ benefit of such vic shareholder as per section 2(22)(e) of I.T. Act 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 Non-current assets included in Eiii which is due from shareholder, being the beneficial owner of share, or from any iv iv concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act 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 + iii) 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[ II 3(i)] 107 given to a shareholder, being the beneficial owner of c share, or to any concern or on behalf/ benefit of such ivc shareholder as per section 2(22)(e) of I.T. Act F Other current assets F G Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F) 2G Total Assets (1F + 2G) II BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024 OR AS ON THE DATE OF BUSINESS Part A-BS Ind COMBINATION [applicable for a company whose financial statements are drawn up in compliance to the Indian AS 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) id e Total other reserves (ia + ib + ic + id) ie Retained earnings (Debit balance of statement of P&L to ii ii be shown as ve figure) 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 other parties 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 j108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] k Other financial liabilities (Other than those specified in II under provisions) k II Provisions a Provision for employee benefits a b Others (specify nature) b c Total Provisions IIc III Deferred tax liabilities (net) III IV Other non-current liabilities a Advances a b Others (specify nature) 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) 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 Application money received for allotment of securities e e to the extent refundable and interest accrued thereon Unpaid matured deposits and interest accrued f f thereon Unpaid matured debentures and interest accrued g g thereon h Others (specify nature) 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) b c Others (specify nature) c d Total Other current liabilities (a + b+ c) IId III Provisions a Provision for employee benefits a b Others (specify nature) 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 3(i)] 109 ASSETS II 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) 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 i110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ii Loans to related parties (see instructions) ii iii Other loans (specify nature) 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 given to shareholder, being the beneficial owner of share, or to any concern or on behalf/ benefit c of such shareholder as per section 2(22)(e) of vc I.T. Act IV Other Financial Assets Bank Deposits with more than 12 months i i maturity 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 Others (specify nature) iii iv Total non-current assets (i + ii + iii) J Non-current assets included in J above which is due from shareholder, being the beneficial owner of share, or from v v any concern or on behalf/ benefit of such shareholder as per section 2(22)(e) of I.T. Act 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 Stock-in-trade (in respect of goods acquired for iv iv trading) 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 vii Total Current investments (ic + ii + iii + iv + v + vi + vii) I i II Trade receivables[ II 3(i)] 111 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 Balances with Banks (of the nature of cash and cash i i equivalents) ii Cheques, drafts in hand ii iii Cash on hand iii iv Others (specify nature) 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 Others (specify nature) iii iv Total loans (i + ii + iii) V v Loans and advances included in V above which is- a for the purpose of business or profession va b not for the purpose of business or profession vb given to a shareholder, being the beneficial owner c of share, or to any concern or on behalf/ benefit of vc such shareholder as per section 2(22)(e) of I.T. Act 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 Others (specify nature) ii iii Total 2D Total Current assets (2A + 2B + 2C + 2D) 2 Total Assets (1 + 2) II Part A- Manufacturing Account for the financial year 2023-24 (fill items 1 to 3 in a case where regular books of account are Manufacturing maintained, otherwise fill items 61 to 62 as applicable) Account 1 Debits to Manufacturing account A Opening Inventory i Opening stock of raw-material i ii Opening stock of Work in progress ii iii Total (i + ii) Aiii B Purchases (net of refunds and duty or tax, if any) B C Direct wages C D Direct expenses (Di + Dii + Diii) 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) Evii F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F 2 Closing Stock i Raw material 2i112 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced transferred to Trading Account (1F - 2) 3 Part A- Trading Account for the financial year 2023-24 (fill items 4 to 12 in a case where regular books of Trading account are maintained, otherwise fill items 61 to 62 as applicable) Account TNUOCCA GNIDART OT STIDERC 4 Revenue from operations Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if A any) i Sale of goods i ii Sale of services ii Other operating revenues (specify nature iii and amount) a iiia b iiib c Total (iiia + iiib) iiic iv Total (i + ii + iiic) Aiv B Gross receipts from Profession B Duties, taxes and cess received or receivable in respect of goods and services C sold or supplied i Union Excise duties i ii Service tax ii iii VAT/ Sales tax iii iv Central Goods & Service Tax (CGST) iv v State Goods & Services Tax (SGST) v vi Integrated Goods & Services Tax (IGST) vi Union Territory Goods & Services Tax vii vii (UTGST) viii Any other duty, tax and cess viii ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix D Total Revenue from operations (Aiv + B +Cix) 4D 5 Closing Stock of Finished Goods 5 6 Total of credits to Trading Account (4D + 5) 6 TNUOCCA GNIDART OT STIBED 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 i ii Power and fuel ii Other direct expenses iii Note: Row can be added as per the nature of iii Direct Expenses 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[ II 3(i)] 113 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 Gross Profit from Business/Profession - transferred to Profit and Loss account (6- 12 12 7-8-9-10xii-11) 12a Turnover from Intraday Trading 12a 12b Income from Intraday Trading - transferred to Profit and Loss account 12b Profit and Loss Account for the financial year 2023-24 (fill items 13 to 60 in a case where Part A-P& L regular books of account are maintained, otherwise fill items 61 to 62 as applicable) TNUOCCA SSOL DNA TIFORP OT STIDERC 13 Gross profit transferred from Trading Account (12+12b) 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 Profit on sale of investment being securities chargeable to vi vi Securities Transaction Tax (STT) vii Profit on sale of other investment vii Gain (loss) on account of foreign exchange fluctuation u/s viii viii 43AA Profit on conversion of inventory into capital asset u/s 28(via) ix ix (Fair Market Value of inventory as on the date of conversion) x Agricultural income x xi Any other income (specify nature and amount) A xia B xib C Total (xia + xib) xic 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 TNUOCCA SSOL DNAIFORP OT STIBED 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 Any other benefit to employees in respect of which an x 22x expenditure has been incurred xi Total compensation to employees (total of 22i to 22x) 22xi Whether any compensation, included in 22xi, paid to non- xiia xiia Yes / No residents xiib If Yes, amount paid to non-residents xiib 23 Insurance i Medical Insurance 23i ii Life Insurance 23ii iii 23iii iv Other Insurance including factory, office, car, goods, etc. 23iv v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v114 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 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 Paid outside India, or paid in India to a non-resident i i other than a company or a foreign company ii To others ii iii Total (i + ii) 30iii 31 Royalty Paid outside India, or paid in India to a non-resident i i other than a company or a foreign company ii To others ii iii Total (i + ii) 31iii 32 Professional / Consultancy fees / Fee for technical services Paid outside India, or paid in India to a non-resident i i other than a company or a foreign company 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 Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii x 44x +44ix) 45 Audit fee 45 46 Other expenses (specify nature and amount) i i ii ii iii Total (i + ii) 46iii Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 47 lakh or more is claimed and amount) (i1) 47i(1) (i2) 47ii(2) (i3) 47i(3) (Rows can be added as required) Total 47i [47i(1)+47i(2)+47i(3)] Others (more than Rs. 1 lakh) where PAN/Aadhaar No. ii 47ii is not available (provide name and complete address) Flat / Name of Road/ Town/ S.No. Name D B Nlo ooo cr k/ P B Vr u ile i llm ad gii es n e gs // S P Ot o fr s fe it ce et/ A Lor ce aa l/ ity C Di it sy tr/ ict State Country P CI oN d e Z CI oP d e Amount 1 Rows can be added as required iii Others (amounts less than Rs. 1 lakh) 47iii iv Total Bad Debt (47i + 47ii + 47iii)) 47iv[ II 3(i)] 115 48 Provision for bad and doubtful debts 48 49 Other provisions 49 Profit before interest, depreciation and taxes [15 (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 50 50 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 51 Interest Paid outside India, or paid in India to a non-resident i i other than a company or a foreign company ii To others ii iii Total (i + ii) 51iii 52 Depreciation and amortization 52 53 Net profit before taxes (50 51iii 52) 53 SNOITAIRPORPPA DNA XAT ROFNOISIVORP SNOISIVORP 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 Appropriation towards Corporate Social Responsibility (CSR) iv activities (in case of companies covered under section 135 of the 59iv Companies Act, 2013) v Any other appropriation 59v vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi 60 Balance carried to balance sheet (58 - 59vi) 60 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER 61 SECTION 44AE SR. Name of Business Business code Description NO. Registration Whether Tonnage Number of months for Presumptive income u/s 44AE for No. of goods owned/leased/ capacity of which goods carriage the goods carriage carriage hired goods carriage was (Computed @ Rs.1000 per ton per (in MT) owned/leased/hired by month in case tonnage exceeds assessee 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (i) (1) (2) (3) (4) (5) (a) (b) Total Add row options as necessary (Please Note : At any time during the year the number of vehicles should not exceed 10 vehicles) (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 61(ii) 61(i)] 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 account and have a tax audit under section 44AB TNUOCCA ON ESAC 62 In case of Foreign Company whose total income comprises of profits and gains from business referred to in sections 44B, 44BB, 44BBA, 44BBB or 44D furnish the following information a Gross receipts / Turnover 62a 62b b Net profit Part A- Manufacturing Account for the financial year 2023-24 [applicable for a company whose financial Manufacturing statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies Account Ind-AS (Indian Accounting Standards) Rules, 2015)] 1 Debits to Manufacturing account A Opening Inventory i Opening stock of raw-material i ii Opening stock of Work in progress ii116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] iii Total (i + ii) Aiii 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 ii Factory rent and rates iii Factory Insurance iv Factory fuel and power v Factory general expenses vi Depreciation of factory machinery vii Total (i+ii+iii+iv+v+vi) Evii F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F 2 Closing Stock i Raw material 2i ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced transferred to Trading Account (1F - 2) 3 Part A-Trading Trading Account for the financial year 2023-24 [applicable for a company whose financial statements Account Ind- are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian AS Accounting Standards) Rules, 2015] TNUOCCA GNIDART OT STIDERC 4 Revenue from operations Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if A any) i Sale of goods i ii Sale of services ii Other operating revenues (specify nature iii and amount) a iiia b iiib c Total (iiia + iiib) iiic iv Total (i + ii + iiic) Aiv B Gross receipts from Profession B Duties, taxes and cess received or receivable in respect of goods and services C sold or supplied i Union Excise duties i ii Service tax ii iii VAT/ Sales tax iii iv Central Goods & Service Tax (CGST) iv v State Goods & Services Tax (SGST) v vi Integrated Goods & Services Tax (IGST) vi Union Territory Goods & Services Tax vii vii (UTGST) viii Any other duty, tax and cess viii ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix D Total Revenue from operations (Aiv + B +Cix) 4D 5 Closing Stock of Finished Goods 5 6 Total of credits to Trading Account (4D + 5) 6 TNUOCCA GNIDART OT STIBED 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 i ii Power and fuel ii Other direct expenses iii Note: Row can be added as per the nature of iii Direct Expenses 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[ II 3(i)] 117 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 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7- 12 12 8-9-10xii-11) 12a Turnover from Intraday Trading 12a 12b Income from Intraday Trading - transferred to Profit and Loss account 12b Part A-P& L Profit and Loss Account for the financial year 2023-24 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Ind-AS Accounting Standards) Rules, 2015] TNUOCCA SSOL DNA TIFORP OT STIDERC 13 Gross profit transferred from Trading Account (12+12b) 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 Profit on sale of investment being securities chargeable to vi vi Securities Transaction Tax (STT) vii Profit on sale of other investment vii Gain (loss) on account of foreign exchange fluctuation u/s viii viii 43AA Profit on conversion of inventory into capital asset u/s 28(via) ix ix (Fair Market Value of inventory as on the date of conversion) x Agricultural income x xi Any other income (specify nature and amount) a xia b xib c Total (xia + xib) xic 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 Any other benefit to employees in respect of which an x 22x expenditure has been incurred xi Total compensation to employees (total of 22i to 22x) 22xi Whether any compensation, included in 22xi, paid to non- xii xiia Yes / No residents If Yes, amount paid to non-residents xiib 23 Insurance i Medical Insurance 23i ii Life Insurance 23ii118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] iii 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 Paid outside India, or paid in India to a non-resident other i i than a company or a foreign company ii To others ii iii Total (i + ii) 30iii 31 Royalty Paid outside India, or paid in India to a non-resident other i i than a company or a foreign company ii To others ii iii Total (i + ii) 31iii 32 Professional / Consultancy fees / Fee for technical services Paid outside India, or paid in India to a non-resident other i i than a company or a foreign company 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 Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii x 44x +44ix) 45 Audit fee 45 46 Other expenses (specify nature and amount) i i ii ii iii Total (i + ii) 46iii Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or 47 more is claimed and amount) (i1) 47(i1) (i2) 47i(2) (i3) 47i(3) (Rows can be added as required) Total 47i (47i1+47i2+47i3) Others (more than Rs. 1 lakh) where PAN/Aadhaar ii No. is not available (provide name and complete 47ii address) Name of Road/ Flat / Town/ S.No. Name BlD oco ko r N/ o P B Vr ue iim ll ld ai i gs ne egs // S OPtr fo fe ise ctt e / LA ocr ae la it/ y DC isi tt ry i/ c t State Country PIN Code ZIP Code Amount[ II 3(i)] 119 1 Rows can be added as required 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 Profit before interest, depreciation and taxes [15 (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 50 50 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 51 Interest Paid outside India, or paid in India to a non-resident other i i than a company or a foreign company ii To others ii iii Total (i + ii) 51iii 52 Depreciation and amortisation 52 53 Net profit before taxes (50 51iii 52) 53 SNOITAIRPORPPA DNA XAT ROF NOISIVORP SNOISIVORP 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 Appropriation towards Corporate Social Responsibility (CSR) iv activities (in case of companies covered under section 135 of 59iv Companies Act, 2013) 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 Fair value Changes relating to own credit risk of financial iv iv liabilities designated at FVTPL Share of Other comprehensive income in associates and joint v v ventures, to the extent not to be classified to P&L vi Others (Specify nature) vi Income tax relating to items that will not be reclassified to vii vii P&L viii Total 61A B Items that will be reclassified to P&L Exchange differences in translating the financial statements i i of a foreign operation ii Debt instruments through OCI ii The effective portion of gains and loss on hedging iii iii instruments in a cash flow hedge Share of OCI in associates and joint ventures to the extent to iv iv be classified into P&L v Others (Specify nature) v 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) REHTO NOITAMROFNI 1 Method of accounting employed in the previous year (Tick) mercantile cash 2 Is there any change in method of accounting (Tick) Yes No Increase in the profit or decrease in loss because of deviation, if any, as per Income 3a Computation Disclosure Standards notified under section 145(2) [column XI(3) of Schedule 3a ICDS] Decrease in the profit or increase in loss because of deviation, if any, as per Income 3b Computation Disclosure Standards notified under section 145(2) [column XI(4) of Schedule 3b ICDS] 4 Method of valuation of closing stock employed in the previous year (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)120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 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) c Is there any change in stock valuation method (Tick) Yes No d Increase in the profit or decrease in loss because of deviation, if any, from the method of 4d valuation specified under section 145A e Decrease in the profit or increase in loss because of deviation, if any, from the method of 4e valuation specified under section 145A 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, 5b drawbacks or refunds are admitted as due by the authorities concerned 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- Premium paid for insurance against risk of damage or a 6a destruction of stocks or store [36(1)(i)] Premium paid for insurance on the health of employees b 6b [36(1)(ib)] Any sum paid to an employee as bonus or commission c for services rendered, where such sum was otherwise 6c payable to him as profits or dividend [36(1)(ii)] Any amount of interest paid in respect of borrowed d 6d capital [36(1)(iii)] e Amount of discount on a zero-coupon bond [36(1)(iiia)] 6e Amount of contributions to a recognised provident fund f 6f [36(1)(iv)] Amount of contributions to an approved g 6g superannuation fund [36(1)(iv)] Amount of contribution to a pension scheme referred to h 6h in section 80CCD [36(1)(iva)] Amount of contributions to an approved gratuity fund i 6i [36(1)(v)] j Amount of contributions to any other fund 6j Any sum received from employees as contribution to any provident fund or superannuation fund or any fund k set up under ESI Act or any other fund for the welfare 6k of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] 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 Expenditure for the purposes of promoting family o 6o planning amongst employees [36(1)(ix)] Amount of securities transaction paid in respect of p transaction in securities if such income is not included in 6p business income [36(1)(xv)] Marked to market loss or other expected loss as q computed in accordance with the ICDS notified u/s 6q 145(2) [36(1)(xviii)] r Any other disallowance 6r s Total amount disallowable under section 36 (total of 6a to 6r) 6s Total number of employees employed by the company (mandatory in case company has t 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 Expenditure laid out or expended wholly and exclusively c NOT for the purpose of business or profession [37(1)] 7c Expenditure on advertisement in any souvenir, brochure, d tract, pamphlet or the like, published by a political party 7d [37(2B)] Expenditure by way of penalty or fine for violation of any e 7e law for the time being in force f Any other penalty or fine 7f Expenditure incurred for any purpose which is an g 7g offence or which is prohibited by law[ II 3(i)] 121 Expenditure incurred on corporate social responsibility h 7h (CSR) 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 Amount disallowable under section 40 (a)(i), on a account of non-compliance with the provisions of Aa Chapter XVII-B Amount disallowable under section 40(a)(ia) on b account of non-compliance with the provisions of Ab Chapter XVII-B Amount disallowable under section 40(a)(ib) on c account of non-compliance with the provisions of Ac Chapter VIII of the Finance Act, 2016 Amount disallowable under section 40(a)(iii) on d account of non-compliance with the provisions of Ad Chapter XVII-B e Amount of tax or rate levied or assessed on the basis Ae of profits [40(a)(ii)] f Amount paid as wealth tax [40(a)(iia)] Af g Amount paid by way of royalty, license fee, service Ag fee etc. as per section 40(a)(iib) h Amount of interest, salary, bonus, commission or Ah remuneration paid to any partner or member inadmissible under section [40(b)/ 40(ba)] i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai ) Aj Any amount disallowed under section 40 in any preceding previous year but allowable B. 8B during the previous year 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 Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing b system through a bank account or through such 9b electronic mode as may be prescribed, disallowable under section 40A(3) c Provision for payment of gratuity [40A(7)] 9c any sum paid by the assessee as an employer for setting d up or as contribution to any fund, trust, company, AOP, 9d or BOI or society or any other institution [40A(9)] e Any other disallowance 9e f Total amount disallowable under section 40A (Total of 9a to 9e) 9f Any amount disallowed under section 43B in any preceding previous year but allowable during 10 the previous year Any sum in the nature of tax, duty, cess or fee under any a 10a law Any sum payable by way of contribution to any provident b fund or superannuation fund or gratuity fund or any 10b other fund for the welfare of employees Any sum payable to an employee as bonus or commission c 10c for services rendered Any sum payable as interest on any loan or borrowing d from any public financial institution or a State financial 10d corporation or a State Industrial investment corporation Any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as da may be notified by the Central Government, in 10da accordance with the terms and conditions of the agreement governing such loan or borrowing Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other e 10e than a primary agricultural credit society or a primary co-operative agricultural and rural development bank f Any sum payable towards leave encashment 10f Any sum payable to the Indian Railways for the use of g 10g railway assets Any sum payable to a micro or small enterprise beyond h the time limit specified in section 15 of the Micro, Small 10h and Medium Enterprises Development Act, 2006 i Total amount allowable under section 43B (total of 10a to 10h ) 10i Any amount debited to profit and loss account of the previous year but disallowable under 11 section 43B122 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] a Any sum in the nature of tax, duty, cess or fee under any 11a law b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any 11b other fund for the welfare of employees c Any sum payable to an employee as bonus or 11c commission for services rendered d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial 11d corporation or a State Industrial investment corporation da any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government, in 11da accordance with the terms and conditions of the agreement governing such loan or borrowing e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other 11e than a primary agricultural credit society or a primary co-operative agricultural and rural development bank f Any sum payable towards leave encashment 11f Any sum payable to the Indian Railways for the use of g 11g railway assets Any sum payable to a micro or small enterprise beyond h the time limit specified in section 15 of the Micro, Small 11h and Medium Enterprises Development Act, 2006 i Total amount disallowable under Section 43B (total of 11a to 11h) 11i 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 14 Any amount of profit chargeable to tax under section 41 14 Amount of income or expenditure of prior period credited or debited to the profit and loss 15 15 account (net) 16 Amount of expenditure disallowed u/s 14A 16 Whether assessee is exercising option under subsection 2A of section 92CE (Tick) Yes 1 7 17 No [If yes , please fill schedule TPSA] Part A QD Quantitative details (mandatory, if liable for audit under section 44AB) SLIATED EVITATITNAUQ (a) In the case of a trading concern 1 Opening stock 1 2 Purchase during the previous year 2 3 Sales during the previous year 3 4 Closing stock 4 5 Shortage/ excess, if any 5 (b) In the case of a manufacturing concern 6 Raw materials a Opening stock 6a b Purchases during the previous year 6b c Consumption during the previous year 6c d Sales during the previous year 6d e Closing stock 6e f Yield finished products 6f g Percentage of yield 6g h Shortage/ excess, if any 6h 7 Finished products/ By-products a opening stock 7a[ II 3(i)] 123 b purchase during the previous year 7b c quantity manufactured during the previous year 7c d sales during the previous year 7d e closing stock 7e f shortage/ excess, if any 7f Part A OL Receipt and payment account of company under liquidation noitadiuqil rednu ynapmoc fo tnuocca tnemyap dna tpieceR 1 Opening balance i Cash in hand 1i ii Bank 1ii iii Total opening balance 1iii 2 Receipts i Interest 2i ii Dividend 2ii iii Sale of assets (pls. specify nature and amount) a 2iiia b 2iiib c 2iiic d Total (iiia + iiib + iiic) 2iiid iv Realisation of dues/debtors 2iv v Others (pls. specify whether revenue/capital, nature and amount) a 2va b 2vb c Total of other receipts (va + vb) 2vc 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) a 4va b 4vb c Total of other payments (4va + 4vb) 4vc vi Total payments (4i + 4ii + 4iii + 4iv + 4vc) 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 Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of Schedule HP property) YTREPORP ESUOH Address of property 1 Town/ City State Country PIN Code / Zip Code 1 Is the property co-owned? Yes No please enter following details) percentage of share in the property % Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property I II [Tick the applicable Name(s) of PAN/Aadhaar No. of Tenant(s) (Please PAN/TAN/Aadhaar No. of Tenant(s) (if option] Tenant(s) (if let see Note ) TDS credit is claimed) Let out out) Deemed let out I II a Gross rent received or receivable or lettable 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) 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/Unrealised rent received during the year less 30% 1j k Income from house property 1 (1f 1i+1j) 1k124 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] (fill up details separately for each property 2 Pass through income/loss if any * 2 3 3 (if negative take the figure to 2i of schedule CYLA) Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section NOTE 194-IB. Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I. Schedule BP Computation of income from business or profession NOISSEFORP RO SSENISUB MORF EMOCNI A From business or profession other than speculative business and specified business Profit before tax as per profit and loss account (item 53 61(ii) and 62(b) of Part A-P&L) / 1 1 (item 53 of Part A-P&L Ind AS) (as applicable) Net profit or loss from speculative business included in 1 (enter 2a 2a ve sign in case of loss) Net profit or Loss from Specified Business u/s 35AD included in 1 2b 2b (enter ve sign in case of loss) a House property 3a b Capital gains 3b c Other sources 3c Dividend ci 3ci income Income/ receipts credited to profit and loss other than account considered under other heads of Dividend cii 3cii 3 income or chargeable u/s 115BBF or income chargeable u/s 115BBG or chargeable u/s 115BBH d u/s 115BBF 3d e u/s 115BBG 3e u/s 115BBH (net of Cost of (Item No. A of f 3f Acquisition, if Schedule VDA) any) Profit or loss included in 1, which is referred to in section 44B/44BB/44BBA/44BBB/44AE/44D/44DA//Chapter-XII-G/ First 4a 4a Schedule of Income-tax Act (other than 115B) (Dropdown to be provided) Profit and gains from life insurance business referred to in 4b 4b section 115B Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 4c 4c 8 (Dropdown to be provided) 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 Any other exempt income (specify c nature and amount) i ci ii cii iii Total (ci + cii) 5ciii d Total exempt income (5a + 5b + 5ciii) 5d 6 Balance (1 2a 2b 3a - 3b 3c 3d 3e 3f-4 5d) 6 House a 7a property b Capital gains 7b Expenses debited to profit and loss c Other sources 7c account considered under other heads of d u/s 115BBF 7d 7 income/related to income chargeable u/s e u/s 115BBG 7e 115BBF or u/s 115BBG or u/s 115BBH u/s 115BBH (other than f 7f Cost of Acquisition) Expenses debited to profit and loss account which relate to 8a 8a exempt income Expenses debited to profit and loss account which relate to 8b 8b exempt income and disallowed u/s 14A (16 of Part A-OI) 9 Total (7a + 7b + 7c + 7d + 7e + 7f+ 8a+8b) 9 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortization 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) 12i (item 6 of Schedule-DEP) ii Depreciation allowable under section 32(1)(i) 12ii (Make your own computation refer Appendix-IA of IT Rules) iii Total (12i + 12ii) 12iii[ II 3(i)] 125 13 Profit or loss after adjustment for depreciation(10 +11 12iii) 13 Amounts debited to the profit and loss account, to the extent 14 14 disallowable under section 36 (6s of Part A-OI) Amounts debited to the profit and loss account, to the extent 15 15 disallowable under section 37 (7k of Part A-OI) Amounts debited to the profit and loss account, to the extent 16 16 disallowable under section 40 (8Aj of Part A-OI) Amounts debited to the profit and loss account, to the extent 17 17 disallowable under section 40A (9f of Part A-OI) Any amount debited to profit and loss account of the previous 18 18 year but disallowable under section 43B (11i of Part A-OI) Interest disallowable under section 23 of the Micro, Small and 19 Medium Enterprises Development Act, 2006 19 Deemed income under section 41 20 20 Deemed income under section 32AC/ 32AD/ 33AB/ 21 33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 21 80-IA 22 Deemed income under section 43CA 22 23 Any other item of addition under section 28 to 44DB 23 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, 24 24 commission, bonus and interest from firms in which company is a partner) Increase in profit or decrease in loss on account of ICDS 25 adjustments and deviation in method of valuation of stock 25 (Column 3a + 4d of Part A- OI) 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 Amount allowable as deduction under section 32AC 28 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (item x(4) 29 of Schedule ESR) (if amount deductible under section 35 or 35CCC 29 or 35CCD is lower than amount debited to P&L account, it will go to item 24) Any amount disallowed under section 40 in any preceding 30 previous year but allowable during the previous year(8B of Part 30 A-OI) Any amount disallowed under section 43B in any preceding 31 previous year but allowable during the previous year (10i of Part 31 A-OI) Any other amount allowable as deduction 32 32 Decrease in profit or increase in loss on account of ICDS 33 adjustments and deviation in method of valuation of stock 33 (Column 3b + 4e of Part A- OI) 34 Total (27+28+29+30+31+32+33) 34 35 Income (13+26-34) 35 36 Profits and gains of business or profession deemed to be under - i Section 44AE (61(ii) of schedule P&L ) 36i ii Section 44B 36ii iii Section 44BB 36iii iv Section 44BBA 36iv v Section 44BBB 36v vi Section 44D 36vi vii Section 44DA 36vii (item 4 of Form 3CE) (total of col. 7 of item 10 of viii Chapter-XII-G (tonnage) 36viii Form 66) First Schedule of Income-tax Act (other ix than 115B) 36ix x Total (36i to 36ix) 36x Net profit or loss from business or profession other than speculative and specified business 37 37 (36+36x) 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, 38 A38 enter same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d + 38e + 38f) a Income chargeable under Rule 7 38a b Deemed income chargeable under Rule 7A 38b c Deemed income chargeable under Rule 7B(1) 38c d Deemed income chargeable under Rule 7B(1A) 38d e Deemed income chargeable under Rule 8 38e126 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] f Income other than Rule 7A, 7B & 8 (Item No. 37) 38f Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) 39 and Rule 8 for the purpose of aggregation of income as per Finance Act [4c- 39 (38a+38b+38c+38d+38e)] B Computation of income from speculative business 40 Net profit or loss from speculative business as per profit or loss account 40 41 Additions in accor7dance with section 28 to 44DB 41 42 Deductions in accordance with section 28 to 44DB 42 Income from speculative business ) (40+41-42) (if loss, take the figure to 6xvii of schedule 43 B43 CFL) C Computation of income from specified business under section 35AD 44 Net profit or loss from specified business as per profit or loss account 44 45 Additions in accordance with section 28 to 44DB 45 Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i) 46 46 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 47 Profit or loss from specified business (44+45-46) 47 48 Deductions in accordance with section 35AD(1) 48 49 Income from Specified Business) (47-48 )(if loss, take the figure to 7xvii of schedule CFL) C49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to 50 C50 be selected from drop down menu) D (A38+B43+C49) E Intra head set off of business loss of current year Income of current year (Fill this column Business income remaining after Business loss set off Sl. Type of Business income only if figure is zero or positive) set off (1) (2) (3) = (1) (2) Loss to be set off (Fill this row i (A38) only if figure is negative) ii Income from speculative (B43) business iii Income from specified (C49) business Income from Life Insurance iv (4b) business u/s. 115B v Total loss set off (ii + iii) 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 Schedule DPM under any other section) YRENIHCAM DNA TNALP NO NOITAICERPED 1 Block of assets Plant and machinery 2 Rate (%) 15 30 40 45 (i) (ii) (iii) (iv) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7 8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 14 Additional depreciation relating to immediately preceding year on asset put to use for less than 180 days 15 Total depreciation (10+11+12+13+14) 16 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15) 17 Net aggregate depreciation (15-16)[ II 3(i)] 127 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 -3 - 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) Schedule DOA Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) STESSA REHTO NO NOITAICERPED 1 Block of assets Land Building (not including land) Furniture and Intangible Ships fittings assets 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 Schedule DEP under any other section) NO NOITAICERPED FO YRAMMUS STESSA 1 Plant and machinery Block entitled for depreciation @ 15 per cent a 1a ( Schedule DPM - 17i or 18i as applicable) Block entitled for depreciation @ 30 per cent b 1b ( Schedule DPM - 17ii or 18ii as applicable) Block entitled for depreciation @ 40 per cent c 1c ( Schedule DPM - 17iii or 18iii as applicable) Block entitled for depreciation @ 45 per cent d 1d ( Schedule DPM - 17iv or 18iv as applicable) 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 2a (Schedule DOA- 14ii or 15ii as applicable) b Block entitled for depreciation @ 10 per cent 2b (Schedule DOA- 14iii or 15iii as applicable) c Block entitled for depreciation @ 40 per cent 2c (Schedule DOA- 14iv or 15iv as applicable) d Total depreciation on building (2a+2b+2c) 2d128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 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 Schedule DCG Deemed Capital Gains on sale of depreciable assets 1 Plant and machinery a Block entitled for depreciation @ 15 per cent 1a (Schedule DPM - 20i) b Block entitled for depreciation @ 30 per cent 1b (Schedule DPM 20ii) c Block entitled for depreciation @ 40 per cent 1c (Schedule DPM - 20iii) d Block entitled for depreciation @ 45 per cent 1d (Schedule DPM - 20iii) e Total ( 1a +1b + 1c+1e) 1e 2 Building (not including land) a Block entitled for depreciation @ 5 per cent 2a (Schedule DOA- 17ii) b Block entitled for depreciation @ 10 per cent 2b (Schedule DOA- 17iii) c Block entitled for depreciation @ 40 per cent 2c (Schedule DOA- 17iv) 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 Amount, if any, debited to Amount of deduction allowable Amount of deduction in excess of the referred to in section profit and loss account amount debited to profit and loss (1) (2) (3) 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 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 NOTE Schedule RA. Schedule CG Capital Gains sniaG latipaC A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents) sniaG latipaC mret-trohS 1 From sale of land or building or both (fill up details separately for each property)(in case of co-ownership, enter your share of capital gain) Date of purchase/ DD/MM/YYYY Date of sale/transfer acquisition a i Full value of consideration ai ii Value of property as per stamp valuation aii Full value of consideration adopted as per iii section 50C for the purpose of Capital Gains aiii [in case (aii) does not exceed 1.10 times (ai), b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii[ II 3(i)] 129 iii Expenditure wholly and exclusively in biii iv Total (bi + bii + biii) biv c Balance (aiii biv) 1c d Deduction under section 54G/54GA (Specify details 1d in item D below) e Short-term Capital Gains on Immovable property (1c - 1d) A1e In case of transfer of immovable property, please furnish the F following details (see note) Addre Pi Percent S. Name of PAN/Aadhaar ss of n Stat age Amount No. buyer(s) No. of buyer(s) share proper co e ty, de Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective 2 From slump sale A i Fair market value as per Rule 11UAE(2) 2a i ii Fair market value as per Rule 11UAE(3) 2a iii Full value of consideration (higher of ai or 2iia iii B Net worth of the under taking or division 2b C Short term capital gains from slump sale (2aiii-2b) A2c From sale of equity share or unit of equity oriented Mutual Fund (MF) or 3 unit of a business trust on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) 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 biii iv Total (i + ii + iii) biv c Balance (3a biv) 3c Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months d 3d prior to record date and dividend/income/bonus units are received, then loss arising out of sale of e Ssu hc oh r t-a ts es re mt ct ao p ib tae l gig an ino r oe nd eq(E uin tt ye r sh ap ro es i oti rv ee q uv ia tl yu oe riented MF A3e For NON-RESIDENT, not being an FII- from sale of shares or 4 debentures of an Indian company (to be computed with foreign exchange a STCG on transactions on which securities transaction tax (STT) is A4a b STCG on transactions on which securities transaction tax (STT) is A4b For NON-RESIDENTS- from sale of securities (other than those at A3 5 above) by an FII as per section 115AD a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable ia in respect of unquoted shares b Fair market value of unquoted shares ib determined in the prescribed manner c Full value of consideration in respect of ic unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a ii Full value of consideration in respect of securities aii other than unquoted shares iii Total (ic + ii) 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 biii iv Total (i + ii + iii) biv c Balance (5aiii biv) 5c Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 d 5d months prior to record date and dividend/income/bonus units are received, then130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] e Short-term capital gain on securities (other than those at A3 above) A5e by an FII (5c +5d) 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above In case assets sold include shares of a company other A i than quoted shares, enter the following details a Full value of consideration received/receivable ia in respect of unquoted shares b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of ic unquoted shares adopted as per section 50CA ii Full f vo ar l uth e e o p f u cor np so is de e o raf tC ioa np i it na l r eG sa pi en cs t ( oh fi ag sh se er t so f a aii other than unquoted shares iii Total (ic + ii) 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 biii iv Total (i + ii + iii) biv C Balance (6aiii biv) 6c In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset D 6d bought/acquired within 3 months prior to record date and dividend/income/bonus units are Deemed short term capital gains on depreciable 6e E assets (6 of schedule- DCG) F Deduction under section 54G/54GA 6f G STCG on assets other than at A1 or A2 or A3 or A4 or A5 above 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? Sl. Previous Section under New asset acquired/constructed Amount year in which not used which deduction for new asset claimed in that asset or transfer year remained Previous year Amount utilised red in which asset out of Capital acquired/const Gains account ructed i 2020-21 54G/54GA ii 2021-22 54G/54GA iii 2022-23 54G/54GA b Amount deemed to be short term capital gains u/s Amount deemed to be short term capital gains (Xi+ Xii+ Xiii + b) A7 8 Pass Through Income/Loss in the nature of Short Term Capital Gain, A8 (Fill up schedule PTI) (A8a + A8b + A8c) Pass Through Income/Loss in the nature of a A8a Short Term Capital Gain, chargeable @ 15% Pass Through Income/Loss in the nature of b A8b Short Term Capital Gain, chargeable @ 30% Pass Through Income/Loss in the nature of c A8c Short Term Capital Gain, chargeable at Amount of STCG included in A1 A8 but claimed as not chargeable to 9 tax or chargeable at special rates in India as per DTAA Rate as per Whet Applic Item No. Count Treaty her Rate able A1 to A8 ry Section Sl. Amount Article of (enter TRC as per rate above in name of I.T. No. of income which & DTAA NIL, if obtai Act I.T. [lower not ned Act of (6) included Code chargeab (Y/N) or (9)] le) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10)[ II 3(i)] 131 I II a Total amount of STCG not claimed as chargeable to tax in India as per DTAA A9a b Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA A9b Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ 10 A10 A6g+A7 + A8-A9a ) B Long-term capital gain (LTCG) (Sub-items 6, 7& 8 are not applicable for residents) sniaG latipaC mret-gnoL From sale of land or building or both (fill up details separately for each 1 property)(in case of co-ownership, enter your share of Capital Gain) Date of purchase/ DD/MM/YYYY Date of sale/transfer acquisition a i Full value of consideration ai ii rVeacleuive eodf/ rpercoepiveratbyl eas per stamp valuation aii aFuutlhl ovraitluye of consideration adopted as per iii section 50C for the purpose of Capital Gains aiii [in case (aii) does not exceed 1.10 times (ai), b Deductions under section 48 i Cost of acquisition bi iia Cost of acquisition with indexation biia iib Total Cost of Improvement with indexation biib Cost of improvement Year of improvement Cost of Improvement with indexation Add row iii Expenditure wholly and exclusively in biii iv c To on tn ale c (bti io ian +w bit ih ib t r +a bn is if ie )r bvi c Balance (aiii biv) 1c Deduction under section 54D/54EC/54G/54GA d 1d (Specify details in item D below) e Long-term Capital Gains on Immovable property (1c - 1d) B1ee e f In case of transfer of immovable property, please furnish the following details (see note) Addre PAN/Aadhaar Pin St S.N Name of Percentag ss of No. of Amount cod at o. buyer(s) e share proper buyer(s) e e ty, Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective 2 From slump sale i Fair market value as per Rule 11UAE(2) 2ai a ii Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or 2aii aii) i b Net worth of the under taking or division 2b c Balance (2aiii 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 Gov ae rnme Fn ut l) l 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 biii iv c To on tn ale c (bti io +n bw iii t +h b t ir iia )n sfer biv c LTCG on bonds or debenture - (3a-biv) B3c132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] From sale of listed securities (other than a unit) or zero coupon bonds where 4 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 biii iv c To on tn ale c (bti io +n bw iii t +h b t ir iia )n sfer biv c Long Term Capital Gains on assets at B4 (4a biv) 4c From sale of equity share in a company or unit of equity oriented fund or 5 unit of a business trust on which STT is paid under section 112A Long-term Capital Gains on sale of capital assets at B5(Column 14 of B5 sFcohre NduOleN 1-R12EAS)IDENTS- from sale of shares or debenture of Indian company 6 (to be computed with foreign exchange adjustment under first proviso to LTCG computed without indexation benefit B6 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred 7 in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD In case securities sold include shares of a company other than a i quoted shares, enter the following details a Full value of consideration ia received/receivable in respect of b Fair market value of unquoted shares ib determined in the prescribed manner c Full value of consideration in respect of unquoted shares adopted as per ic section 50CA for the purpose of Capital Gains (higher of a or b) ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (ic + ii) 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 biii iv c To on tn ale c (bti io +n bw iii t +h b t ir iia )n sfer biv c Long-term Capital Gains on assets at 7 above in case of NON- B7c For NON-RREESSIIDDEENNTT (Sa i-i iFbroivm) sale of equity share in a company or unit of 8 equity oriented fund or unit of a business trust on which STT is paid under Long-term Capital Gains on sale of capital assets at B8 (Column 14 of B8 9 1 F1 r5 oA mD s( a1 l) e( b of) ( aii si s) ep tsr o wv his eo r) e B1 to B8 above are not applicable a In case assets sold include shares of a i company other than quoted shares, enter thae foFlulollw vianlgu ed eotfa cilosnsideration ia received/receivable in respect of b Fair market value of unquoted ib shares determined in the prescribed c Full value of consideration in respect ic of unquoted shares adopted as per section 50CA for the purpose of ii Full value of consideration in respect of aii iii Total (ic + ii) 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 biii iv c To on tn ale c (bti io +n bw iii t +h b t ir iia )n sfer biv c Balance (aiii biv) 9c d Deduction under section 54D//54G/54GA 9d[ II 3(i)] 133 e Long-term Capital Gains on assets at B9 above (9c- 9d) B9e 10 Amount deemed to be long-term capital gains Whether any amount of unutilized capital gain on asset transferred during a the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? New asset acquired/constructed Amount not used for new asset or S.no Pr twe rv h aio nicu sh fs e ay rs re sa ee dr t in Se cdc let awi d io muhn ci e cu t dh in o id n ne r acP qr uwev ih ri eo ic du eh /s dc a oy s ne sa se tr t r i un c t u otA fi Gl Cm is aaeo id pu n in so t at u lt unr Ce um gt ai al pa i inzi in te sae d ld i n account account (X) i 2020-21 54D/54G/54GA ii 2021-22 54D/54G/54GA iii 2022-23 54D/54G/54GA B Amount deemed to be long- Amount deemed to be long-term capital gains (Xi + Xii+ Xiii + b) B10 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up 11 B11 schedule PTI) (B11a1+11a2 + B11b) Pass Through Income/ Loss in the nature of B11a a1 Long-Term Capital Gain, chargeable @ 10% 1 u/s 112A Pass Through Income/Loss in the nature of B11a a2 Long Term Capital Gain, chargeable @ 10% 2 Pass Through Income/ Loss in the nature of b B11b Long Term Capital Gain, chargeable @ 20% Amount of LTCG included in items B1 to B11 but claimed as not chargeable 12 to tax or chargeable at special rates in India as per DTAA Whet Applic Item No. Count Rate as per her Rate able Sl. Amount B1 to B11 ry Article of Treaty TRC Section as per rate No. of income above in name DTAA (enter NIL, if obtai of I.T. I.T. [lower which & not Act included Code chargeable) ned Act of (6) (Y/N) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of LTCG claimed as not chargeable to tax in India as per DTAA B12 b Total amount of LTCG claimed as chargeable to tax at special rates in India as B12 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B13 13 B9e+ B10+B11-12a] C1 C1 Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below) C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C2 C3 C3 D Information about deduction claimed against Capital Gains 1 In case of deduction u/s 54D/54EC /54G/54GA give following details a Deduction claimed u/s 54D i Date of acquisition of original asset ai dd/mm/yyyy Cost of purchase/ construction of new land or ii aii building for industrial undertaking iii Date of purchase of new land or building aiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts aiv Scheme before due date Date of deposit ivc IFS iva ivb Account Number Dd/mm/yyyy code v Amount of deduction claimed av b Deduction claimed u/s 54EC134 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] i Date of transfer of original asset bi dd/mm/yyyy ii Amount invested in specified/notified bonds bii (not exceeding fifty lakh rupees) iii Date of investment bii dd/mm/yyyy i iv Amount of deduction claimed bi v c Deduction claimed u/s 54G i Date of transfer of original asset ci dd/mm/yyyy ii Cost and expenses incurred for purchase or cii construction of new asset iii Date of purchase/construction of new asset in an cii dd/mm/yyyy area other than urban area i iv Amount deposited in Capital Gains Accounts ci Scheme before due date Date of deposit ivc IFS iva ivb Account Number Dd/mm/yyyy Code v Amount of deduction claimed cv d Deduction claimed u/s 54GA i Date of transfer of original asset from urban area di dd/mm/yyyy ii Cost and expenses incurred for purchase or dii construction of new asset iii Date of purchase/construction of new asset in SEZ dii dd/mm/yyyy i iv Amount deposited in Capital Gains Accounts di Scheme before due date v Date of deposit ivc IFS iva ivb Account Number Dd/mm/yyyy Code v Amount of deduction claimed dv e Total deduction claimed (1a + 1b + 1c + 1d) e E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT chargeable under E DTAA) Gain of current year Type of Capital Sl. (Fill this column only if Short term capital loss set off Long term capital loss set off gains remaining after Gain computed figure is set off DTAA DTAA 15% 30% applicable rate 10% 20% rates rates 1 2 3 4 5 6 7 8 9 Loss to be set off (B4c*+ (Fill this row if B5*+ figure computed (A1e*+ B7c*+ (A3e*+ (B1e*+ is (A5e*+ A2c*+A4b*+A6 B8* i A4a*+ A9b B2e*+B3c*+B6*+B9 B12b negative) A8b*) g* +A7*+A8c* B9e* A8a *) e*+ B10*+ B11b*) ) B11a1*+ B11a2* ) ii 15% (A3e*+ A4a*+ A8a *) Short iii term 30% (A5e*+ A8b*) capital (A1e*+ iv gain applicabl A2c*+A4b*+A6g* e rate +A7*+A8c* ) DTAA v A9b rates (B4c*+ B5*+ B7c*+ vi 10% B8*+ B9e Long B11a1*+B11a2* ) term capital (B1e*+ vii gain 20% B2e*+B3c*+B6*+B9e* + B10*+ B11b*) DTAA viii B12b rates Total loss set off (ii + iii + iv + v + vi + vii ix + viii) x Loss remaining after set off (i-ix) The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.[ II 3(i)] 135 The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. FInformation about accrual/receipt of capital gain 16/12 Upto 15/6 16/6 to 15/9 16/9 to 15/12 16/3 to 31/3 Type of Capital gain / Date to 15/3 (i) (ii) (iii) (v) (iv) Short-term capital gains taxable at the rate of 15% 1 Enter value from item 5vi of schedule BFLA, if any. Short-term capital gains taxable at the rate of 30% 2 Enter value from item 5vii of schedule BFLA, if any. Short-term capital gains taxable at applicable rates 3 Enter value from item 5viii of schedule BFLA, if any. Short-term capital gains taxable at DTAA rates 4 Enter value from item 5ix of schedule BFLA, if any. Long- term capital gains taxable at the rate of 10% 5 Enter value from item 5x of schedule BFLA, if any. Long- term capital gains taxable at the rate of 20% 6 Enter value from item 5xi of schedule BFLA, if any. Long- term capital gains taxable at the rate DTAA rates 7 Enter value from item 5xii of schedule BFLA, if any. Capital gains on transfer of Virtual Digital Asset taxable 8 at the rate of 30% Enter value from item 15B of schedule SI, if any Schedule 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 112A under section 112A Full Value Consider ation -If shares are acquired Total If the on or Fair long Bala before Cost Mark Expend term nce 31.01.20 of Fair et iture capital (6- 18 (Total acquisi Market Value wholly asset 13) - Sale- Sale tion Value of and Share/U Name Cost was Total Item S. ISI No. of price Value) withou per capita exclusiv nit of the of acquir deduct 5 of N N Shares/ per (4*5) t share/un l asset ely in Acquire Share/ acquisi ed ions LTC o. Co Units Share/ - If indexa it as on as per connect d Unit tion before (7+12) G de Unit shares tion 31st sectio ion 01.02.2 Sche are (highe January n with 018, - dule Acquire r of 8 ,2018 55(2)( transfe d after or 9) Lower ac)- r of 31st of 11 (4*10 ITR6 and 6 January, ) 2018 - Please enter Full Value of Consider ation (C (C (Col (Col (Col ol (Col 1a) ol (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 12) 11) 13) 14) 1) 2) 1 2 Add rows Total Schedule From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which 115AD(1)(b)(iiii)-Proviso STT is paid under section 112A136 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Full Value Consider ation -If shares are Total acquired Fair If the on or Mark long Bala before Cost et Expend term nce 31.01.20 of Fair Value iture capital (6- 18 (Total acquis Market of wholly asset 13) - Sale- Sale ition Value capit and Share/U Name Cost was Total Item S. No. of price Value witho per al exclusi nit ISIN of the of acquir deduct 8 of No. Shares/ per )(4*5) ut share/u asset vely in Acquire Code Share/ acquis ed ions LTC Units Share/ -If indexa nit as on as connect d Unit ition before (7+12) G Unit shares tion 31st per ion 01.02. Sche are (highe January sectio with 2018, - dule Acquire r of 8 Lower ,2018 n transfe of d after or 9) of 11 55(2)( r ITR6 31st ac)- and 6 January (4*10 2018 - ) Please enter Full Value of Consider ation. (Co (Col (Col (Col (Col (Col (Col 1a) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) l 1) 2) 11) 12) 13) 14) Add rows Total Schedule Income from transfer of Virtual Digital Assets VDA Sl. No. Date of Date of Transfer Head under Cost of Acquisition Consideration Income from transfer of Acquisition which income to (In case of gift; Received Virtual Digital Assets be taxed a. Enter the amount (enter nil in case of loss) (Business/Capital on which tax is paid (Col. 6 Col. 5) Gain) u/s 56(2)(x) if any b. In any other case cost to previous owner) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. 3f of Schedule BP) B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule CG) Schedule OS Income from other sources SECRUOS REHTO 1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1 a Dividends, Gross 1a i Dividend income other than (ii) ai ii Dividend income u/s 2(22)(e) aii b Interest, Gross (bi + bii + biii + biv+bv) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co-operative) Society) bii iii From Income-tax Refund biii iv In the nature of Pass through income/Loss biv v Others bv c Rental income from machinery, plants, buildings, etc., Gross 1c Income of the nature referred to in section 56(2)(x) which is chargeable to tax 1d d (di + dii + diii + div + dv)[ II 3(i)] 137 i Aggregate value of sum of money received without consideration di In case immovable property is received without consideration, stamp duty value of ii dii property In case immovable property is received for inadequate consideration, stamp duty value of iii diii property in excess of such consideration In case any other property is received without consideration, fair market value of iv div property In case any other property is received for inadequate consideration, fair market value of v Dv property in excess of such consideration 1e Any other income (please specify nature) Sl. No Nature Amount Any specified sum received by a unit holder from a business trust during 1 1 the previous year as referred to in section 56(2)(xii) Add rows 2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl.no.1) 2 ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB 2ai aii Income by way of winnings from online games chargeable u/s 115BBJ 2aii b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b i Cash credits u/s 68 bi ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv v Unexplained expenditure etc. u/s 69C bv vi Amount borrowed or repaid on hundi u/s 69D bvi c Any other income chargeable at special rate (total of ci to cxxiii) 2c Dividends received by foreign company chargeable u/s ci i 115A(1)(a)(i) other than proviso to Section 115A(1)(a)(A) Dividend received by non-resident (Not being company) cia or foreign company from a unit in an International ia Financial Services Centre, as referred to in sub-section (1A) of section 80LA chargeable under proviso to section 115A(1)(a)(A) Interest received from Government or Indian concern on cii ii foreign currency debts chargeable u/s 115A(1)(a)(ii) Interest received from Infrastructure Debt Fund ciii iii chargeable u/s 115A(1)(a)(iia) Interest referred to in section 194LC(1) - chargeable u/s civ iv 115A(1)(a)(iiaa) @ 5% Interest referred to in Proviso to section 194LC(1) - cv v chargeable u/s 115A(1)(a)(iiaa) @ 4% Interest referred to in section 194LD - chargeable u/s cvi vi 115A(1)(a)(iiab) Distributed income being interest referred to in section cvii vii 194LBA - chargeable u/s 115A(1)(a)(iiac) Income from units of UTI or other Mutual Funds cviii viii specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) Income from royalty or fees for technical services cix ix received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115(1)(b)(B) Income by way of interest from bonds purchased in cx x foreign currency by non-residents - chargeable u/s 115AC Income by way of dividend from GDRs purchased in cxi xi foreign currency by non-residents - chargeable u/s 115AC Income received in respect of units purchased in foreign cxii xii currency by an off-shore fund-115AB(1) Income (other than dividend) received by an FII in cxiii xiii respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) Income by way of interest received by an FII on bonds or cxiv xiv Government securities referred to in section 194LD chargeable as per proviso to section 115AD(1)(i) Income received by non-residents sportsmen or sports cxv xv associations chargeable u/s 115BBA138 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Anonymous Donations in certain cases chargeable u/s cxvi xvi 115BBC Income by way of royalty from patent developed and cxvii xvii registered in India - chargeable u/s 115BBF Income by way of transfer of carbon credits - chargeable cxviii xviii u/s 115BBG xix Income from royalty where agreement entered between cxix 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act xx Income being dividend received by an FII in respect of cxx securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) xxi Income being dividend received by a specified fund in cxxi respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) xxii Income (other than dividend) received by a specified fund cxxii in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down d 2d to be provided) Amount included in 1 and 2 above, which claimed as is chargeable at special rates in India as per DTAA (total of e 2e column (2) of table below) Item No. Rate as per Whether Applicable 1ai,1b to 1 d Country Treaty Section Sl. Amount of Article of TRC Rate as per I.T. rate 2a , 2c & 2d name & (enter NIL, of I.T. No. income DTAA obtained Act [lower of in which Code if not Act (Y/N) (6) or (9)] included chargeable) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (3a) I II 3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b ,2c & 2d ) a Expenses / Deductions (Other than entered in C) 3a b Depreciation (available only if income offered in 1c ) 3b Interest expenditure on dividend u/s 57(1) (only if income c 3c offered in 1a) ci Eligible Interest expenditure u/s 57(1) computed value 3ci d Total 3d 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 5 Net Income from other sources chargeable at normal applicable rates [1(after reducing income related to DTAA 6 6 portion) 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)] 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 8a Deductions under section 57 in relation to receipts b 8b at 8a only c Amounts not deductible u/s 58 8c d Profits chargeable to tax u/s 59 8d e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 11xvii of Schedule CFL) 8e 9 (take 8e as nil if negative) 9 10 Information about accrual/receipt of income from Other Sources From From 16/9 to From 16/3 to S. No. Other Source Income Upto 15/6 From 16/6 to 15/9 16/12 to 15/12 31/3 15/3 (i) (ii) (iii) (iv) (v) Winnings from lotteries, crossword 1 p gau mzz ble lis n, g,r a bce es t, t ing ga m ee tcs, . referred to in section 2(24)(ix) Income by way of 2 winnings from online games u/s 115BBJ Dividend Income 3 referred in 1a(i)[ II 3(i)] 139 Dividend Income u/s 115A(1)(a)(i) other than 4 proviso to section 115A(1)(a)(A) @ 20% (Including PTI Income) Dividend income under proviso to sec 5 115A(1)(a)(A) @10% (Including PTI Income) Dividend Income u/s 6 115AC @ 10% (Including PTI Income) Dividend Income (other than units referred to in 7 section 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including PTI Income) Dividend Income (other than units referred to in section 115AB) received 8 by a specified fund u/s 115AD(1)(i) @ 10% (Including PTI Income) Dividend income 9 chargeable at DTAA Rates Schedule CYLA Details of Income after Set off of current year losses TNEMTSUJDA SSOL RAEY TNERRUC Sl. Head/ Source of Income Income of current House property Business Loss Other sources loss Current No year (Fill this loss of the (other than (other than loss column only if current year set speculation or from race horses Income income is zero or off specified and amount remaining positive) business loss) of chargeable to after set the current year special rate of tax) off set off of the current year set off 1 2 3 4 5=1-2-3-4 Loss to be set off (3 of Schedule (2vi of item Eof i (Fill this row only, if computed (6 of Schedule-OS) HP) Schedule BP) figure is negative) ii House property ( 3 of Schedule HP) Business (excluding Income from life insurance business ( A38 of Schedule iii u/s 115B speculation income BP) and income from specified business) Income from life insurance (3iv of item E of iv business u/s 115B Sch. BP) (3ii of item E of Sch. v Speculation income BP) Specified business income u/s (3iii of item E of vi 35AD Sch. BP) Short-term capital gain (9ii of item E of vii taxable @ 15% Schedule CG) Short-term capital gain ( 9iii of item E of viii taxable @ 30% Schedule CG) Short-term capital gain ( 9iv of item E of ix taxable at applicable rates Schedule CG) Short-term capital gain (9v of item E of x taxable at special rates in Schedule CG) India as per DTAA Long term capital gain taxable (9vi of item E of xi @ 10% Schedule CG) Long term capital gain taxable (9vii of item E of xii @ 20% Schedule CG) Long term capital gains (9viii of item E of xiii taxable at special rates in schedule CG) India as per DTAA Net income from other sources xiv chargeable at normal ( 6 of Schedule OS) applicable rates140 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Profit from the activity of xv owning and maintaining race ( 8e of Schedule OS) horses Income from other sources xvi taxable at special rates in (2e of Schedule OS) India as per DTAA Total loss set off xvii xvii Loss remaining after set-off (i xvii) i Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years TNEMTSUJDA SSOL DRAWROF THGUORB Sl. Head/ Source of Income Income after set off, Brought forward loss Brought Brought forward Current No. if any, of current set off forward allowance under income depreciation section 35(4) set remaining 5 of Schedule set off off after set off CYLA) 1 2 3 4 5 (5ii of Schedule (B/f house property i House property CYLA) loss) (Note: B/F (B/f business loss, depreciation set other than speculation off will be Business (excluding Income or specified business restricted to from Insurance Business , (5iii of Schedule loss) (Note: B/F loss business ii speculation income and income CYLA) set off will be restricted income from specified business) to business income excluding excluding income u/s income u/s 44BB & 44BBB) 44BB & 44BBB) (B/f business loss, Profit and gains from life (5iv of Schedule other than speculation iii insurance business u/s 115B CYLA) or specified business loss) (5v of Schedule (B/f normal business or iv Speculation Income CYLA) speculation loss) (5vi of Schedule (B/f normal business or v Specified Business Income CYLA) specified business loss) Short-term capital gain taxable (5vii of Schedule (B/f short-term capital vi @ 15% CYLA) loss) Short-term capital gain taxable ( 5viii of Schedule (B/f short-term capital vii @ 30% CYLA) loss) Short-term capital gain taxable (5ix of Schedule (B/f short-term capital viii at applicable rates CYLA) loss) Short-term capital gain taxable (5x of Schedule (B/f short-term capital ix at special rates in India as per CYLA) loss) DTAA Long-term capital gain taxable (5xi of Schedule (B/f short-term or x @ 10% CYLA) long-term capital loss) Long term capital gain taxable ( 5xii of Schedule (B/f short-term or xi @ 20% CYLA) long-term capital loss) Long term capital gains taxable (5xiii of Schedule (B/f short-term or xii at special rates in India as per CYLA) long-term capital loss) DTAA Net income from other sources (5xiv of Schedule xiii chargeable at normal applicable CYLA) rates Profit from owning and (5xv of Schedule (B/f loss from horse xiv maintaining race horses CYLA) races) Income from other sources (5xvi of Schedule xv income taxable at special rates CYLA) in India as per DTAA xvi Total of brought forward loss set off[ II 3(i)] 141 xvii 5xi +5xii+5xiii+ 5xiv + 5xv) Schedule CFL Details of Losses to be carried forward to future years SSOL FO DRAWROF YRRAC S. Assessmen Date of Filing House Loss from business other Loss Loss Loss Short-term Long- Loss from No. t Year (DD/MM/YYY propert than loss from speculative from from from life capital loss term owning Y) y loss business and specified speculati specifie insuranc Capital and business ve d e loss maintaini Brough Amount as Brought business busines business ng race t adjusted o forward s u/s 115B horses forwar n account Business d of opting loss busines for available s loss taxation for set section off durin 115BAA g the year 5b 5c=5a- 1 2 3 4 5a 6 7 8 9 10 11 5b 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 2020-21 xii 2021-22 xiii 2022-23 xiv 2023-24 Total of earlier xv year losses b/f Adjustme (2v of nt of (2i of (2iii of (2iv of Schedul (2xiv of above Schedul Schedule xvi (2ii of Schedule BFLA) Schedule e Schedule losses in e BFLA) BFLA) BFLA) BFLA) Schedule BFLA) BFLA (2xviii (3xviii of Schedule CYLA) (B43 of (C49 of 4b of (2x+3x+4x+5 (6x+7x+8 (8e of 2024-25 of Schedule Schedul Schedule x) of item E of x) of item Schedule (Current xvii Schedul BP, if ve) e BP, if BP, (if Schedule CG) E of OS, if ve) year e ve) ve) Schedule losses) CYLA) CG Current year loss distribute d among the unit- xvii holder i (Applicabl e for Investmen t fund only) Current year losses to be xix carried forward (xvii-xviii)142 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Total loss Carried forward to xx future years (xv- xvi+xix) Schedule UD Unabsorbed depreciation and allowance under section 35(4) Sl No Assessment Year Depreciation Allowance under section 35(4) Amount of Amount as Amount of Balance Amount of Amount of Balance brought adjusted on depreciation carried brought forward allowance set-off Carried forward account of set-off against forward to the unabsorbed against the current forward to unabsorbed opting for the current next year allowance year income the next year depreciation taxation year income section 115BAA (1) (2) (3) (3a) (4) (5) (6) (7) (8) Current Assessment i Year ii iii iv Total (3xvi of BFLA) ( 4xvi of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit Sl. Increase in Profit Decrease in profit ICDS Net Effect (Rs.) No. (Rs.) (Rs.) (1) (2) (3) (4) (5) I Accounting Policies Valuation of Inventories (other than the effect of change in II 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 Securities (other than the effect of change in method of VIII 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 Total effect of ICDS adjustments on profit XI (I+II+III+IV+V+VI+VII+VIII+IX+X) Schedule 10AA Deduction under section 10AA S/U NOITCUDED AA01 Deductions in respect of units located in Special Economic Zone Sl Assessment year in which unit begins to Sl Amount of deduction Undertaking manufacture/produce/provide services (item 17 of Annexure A of Form a Undertaking No.1 a 56F for Undertaking 1) (item 17 of Annexure A of Form b Undertaking No.2 b 56F for Undertaking 2) Total deduction under section 10AA (a+b) c c Schedule 80G Details of donations entitled for deduction under section 80G FO SLIATED SNOITANOD A Donations entitled for 100% deduction without qualifying limit PAN of Donee Amount of donation Eligible Amount of Name and address of donee donation Donation Donation in Total i in cash other mode Donation ii iii[ II 3(i)] 143 Total iv B Donations entitled for 50% deduction without qualifying limit PAN of Donee Amount of donation Eligible Amount of Name and address of donee donation Donation Donation in Total i in cash other mode Donation ii iii iv Total C Donations entitled for 100% deduction subject to qualifying limit PAN of Donee Amount of donation Eligible Amount of Name and address of donee donation Donation Donation in Total i in cash other mode Donation ii iii iv Total D Donations entitled for 50% deduction subject to qualifying limit ARN Amount of donation Eligible Amount of PAN of (Donation donation Name and address of donee Donee Reference Number) Donation Donation in Total i in cash other mode Donation ii iii iv Total E Total donations (Aiv + Biv + Civ + Div) Schedule 80GGA Details of donations for scientific research or rural development Relevant clause under S. Name and address of PAN of Eligible Amount of which deduction is claimed Amount of donation No. donee Donee donation (drop down to be provided) Donation Donation Total in other in cash Donation mode i ii Total donation Schedule 80GGC Details of contributions made to political parties S. Amount of contribution Eligible Transaction Reference IFS code of Bank Date No. amount of number for UPI transfer or Contribution Contribution contribution Cheque Total in cash in other number/IMPS/NEFT/RTGS Contribution mode i (add rows) Total contribution Schedule 80IAC Deduction in respect of eligible start- Sl. No. Date of Nature of Certificate number as First AY in which Amount of deduction incorporation business obtained from Inter deduction was claimed claimed for current AY of Startup Ministerial Board of Certification (1) (2) (3) (4) (5) (6) Schedule 80LA Deduction in respect of offshore banking unit or IFSC144 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or Schedule RA 35(2AA)] Eligible Amount of Name and address of donee PAN of Donee Amount of donation donation Donation Donation Total in other in cash Donation mode i ii iii Total Schedule 80-IA Deductions under section 80-IA AI-08 S/U NOITCUDED Sub-section in which deduction is claimed Sl. Type of Type of Authority Date of Registration First AY during Amount of No. entity income of granting registration number which deduction deduction the unit registration is claimed claimed for current AY (1) (2) (3) (4) (5) (6) (7) (8) (add row option to be provided) Total Undertaking (item 30 of Form 10CCB of the Deduction in respect of profits of an enterprise a1 no. 1 undertaking) a referred to in section 80-IA(4)(i) [Infrastructure Undertaking (item 30 of Form 10CCB of the facility] a2 no. 2 undertaking) Undertaking (item 30 of Form 10CCB of the b1 Deduction in respect of profits of an undertaking no. 1 undertaking) b referred to in section 80-IA(4)(iv) [Power] Undertaking (item 30 of Form 10CCB of the b2 no. 2 undertaking) Undertaking (item 30 of Form 10CCB of the Deduction in respect of profits of an undertaking c1 no. 1 undertaking) c referred to in section 80-IA(4)(v) [Revival of Undertaking (item 30 of Form 10CCB of the power generating plant] c2 no. 2 undertaking) d Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1+ c2) d Schedule 80-IB Deductions under section 80-IB Undertaking (30 of Form 10CCB of the Deduction in the case of undertaking which begins a1 no. 1 undertaking) a commercial production or refining of mineral oil [Section Undertaking (30 of Form 10CCB of the 80-IB(9)] a2 no. 2 undertaking) Undertaking (30 of Form 10CCB of the b1 Deduction in the case of an undertaking developing and no. 1 undertaking) b building housing projects [Section 80-IB(10)] Undertaking (30 of Form 10CCB of the b2 no. 2 undertaking) Deduction in the case of an undertaking engaged in Undertaking (30 of Form 10CCB of the c1 processing, preservation and packaging of fruits, no. 1 undertaking) c vegetables, meat, meat products, poultry, marine or dairy Undertaking (30 of Form 10CCB of the c2 products [Section 80-IB(11A)] no. 2 undertaking) Undertaking (30 of Form 10CCB of the Deduction in the case of an undertaking engaged in d1 no. 1 undertaking) d integrated business of handling, storage and Undertaking (30 of Form 10CCB of the transportation of food grains [Section 80-IB(11A)] d2 no. 2 undertaking) e Total deduction under section 80-IB (Total of a1 to d2) g[ II 3(i)] 145 Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE CI-08 S/U NOITCUDED (30 of Form 10CCB of the a1 Undertaking no. 1 undertaking) a Deduction in respect of undertaking located in Sikkim (30 of Form 10CCB of the a2 Undertaking no. 2 undertaking) (30 of Form 10CCB of the b1 Undertaking no. 1 undertaking) b Deduction in respect of undertaking located in Himachal Pradesh (30 of Form 10CCB of the b2 Undertaking no. 2 undertaking) (30 of Form 10CCB of the c1 Undertaking no. 1 undertaking) c Deduction in respect of undertaking located in Uttaranchal (30 of Form 10CCB of the c1 Undertaking no. 2 undertaking) d Deduction in respect of undertaking located in North-East da1 Undertaking no. (30 of Form 10CCB of the 1 undertaking) da Assam da2 Undertaking no. (30 of Form 10CCB of the 2 undertaking) db1 Undertaking no. (30 of Form 10CCB of the Arunachal 1 undertaking) db Pradesh db2 Undertaking no. (30 of Form 10CCB of the 2 undertaking) dc1 Undertaking no. (30 of Form 10CCB of the 1 undertaking) dc Manipur dc2 Undertaking no. (30 of Form 10CCB of the 2 undertaking) dd1 Undertaking no. (30 of Form 10CCB of the 1 undertaking) dd Mizoram dd2 Undertaking no. (30 of Form 10CCB of the 2 undertaking) de1 Undertaking no. (30 of Form 10CCB of the 1 undertaking) de Meghalaya de2 Undertaking no. (30 of Form 10CCB of the 2 undertaking) df1 Undertaking no. (30 of Form 10CCB of the 1 undertaking) df Nagaland df2 Undertaking no. (30 of Form 10CCB of the 2 undertaking) dg1 Undertaking no. (30 of Form 10CCB of the 1 undertaking) dg Tripura dg2 Undertaking no. (30 of Form 10CCB of the 2 undertaking) dh Total deduction for undertakings located in North-east (total of da1 to dg2) dh e Total deduction under section 80-IC or 80-IE (a + d + c + dh) e Schedule VI-A Deductions under Chapter VI-A SNOITCUDED LATOT 1 Part B- Deduction in respect of certain payments a 80G b 80GGB c 80GGA d 80GGC Total Deduction under Part B (a + b + c +d) 1 2 Part C- Deduction in respect of certain incomes (d of Schedule e 80-IA f 80-IAB 80-IA) (7 of Schedule g 80-IAC h 80-IB ( e of Schedule 80-IB) 80-IAC) i 80-IBA j 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE) [Sl.no. 5I(eiv) +5II of k 80JJA l 80JJAA Annexure to Form 10DA] (9 of Schedule m 80LA(1) n 80LA(1A) ( 9 of Schedule 80-LA) 80-LA) 80M- Details of distribution of o dividend as p 80-PA provided in e-filing utility Total Deduction under Part C (total of e to p) 2 3 Total deductions under Chapter VI-A (1 + 2) 3146 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Schedule SI Income chargeable to tax at special rates [Please see instructions) for section and rate of tax] ETAR LAICEPS Sl Section/Description Special rate Income Tax thereon No (%) (i) (ii) 111A or section 115AD(1)(b)(ii)- Proviso (STCG on 15 1 (5vi of Schedule BFLA) shares/equity oriented MF on which STT paid) 30 (part of 5vii of Schedule 2 115AD (STCG for FIIs on securities where STT not paid) BFLA) 112 proviso (LTCG on listed securities/ units without 10 3 (part of 5xof Schedule BFLA) indexation) 4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) 10 (part of 5x of Schedule BFLA) 115AB (LTCG for non-resident on units referred in 10 5 (part of 5x of Schedule BFLA) section115AB) 6 115AC (LTCG for non-resident on bonds/GDR) 10 (part of 5x of Schedule BFLA) 7 115AD (LTCG for FII on securities) 10 (part of 5x of Schedule BFLA) 8 112 (LTCG on others) 20 (5xi of Schedule BFLA) 112A (LTCG on sale of shares or units on which STT is 9 10 (5x) of Schedule BFLA) paid) or section 115AD(1)(b)(iii)-Proviso (part of 5ix of Schedule 10 STCG chargeable at special rates in India as per DTAA BFLA) (part of 5xii of Schedule 11 LTCG Chargeable at special rates in India as per DTAA BFLA) 12 115B (Profits and gains of life insurance business 12.50 (5iii of Schedule BFLA) 115AC ((Income by way of interest received by non-resident 13a 10 (part of 2cx of Schedule OS) from bonds purchased in foreign currency) 115AC (Income by way of Dividend received by non-resident on 13b GDR purchased in foreign currency) 10 (part of 2cxi of Schedule OS) 14 115BB (Winnings from lotteries, puzzles, races, games etc.) 30 (2a of Schedule OS) 15 115BBJ (Winnings from online games) 30 (2ab of Schedule OS) 16 115BBH- Tax on Income from Virtual Digital asset A Income under head business or profession 30 (3f of Schedule BP) B Income under head Capital Gain 30 (C2 of Schedule CG) 17 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) 60 (2b of Schedule OS) 18 115A(1)(b)(A) & 115A(1)(b)(B)(Income of a foreign company 10 (part of 2cxix of Schedule OS) from Royalty & Fees for Technical Services ) 115BBF ( Income from patent) 19 a Income under head business or profession 10 (3d of Schedule BP) b Income under head other sources 10 (2cxvii of Schedule OS) 20 115BBG (Income from transfer of carbon credits) a Income under head business or profession 10 (3e of Schedule BP) b Income under head other sources 10 (2cxviii of Schedule OS) 21 Income from other sources chargeable at special rates in India (part of 2e of Schedule OS) as per DTAA 22 Pass Through Income in the nature of Short Term Capital Gain 15 (part of 5vi of Schedule chargeable @ 15% BFLA) Pass Through Income in the nature of Short Term Capital Gain 30 (part of 5vii of Schedule 23 chargeable @ 30% BFLA) Pass Through Income in the nature of Long Term Capital Gain 10 24 (part of 5x of Schedule BFLA) chargeable @ 10% u/s 112A Pass Through Income in the nature of Long Term Capital Gain 20 (part of 5xi of Schedule 25 chargeable @ 20% BFLA) Pass Through Income in the nature of Long Term Capital Gain 10 26 (part of 5x of Schedule BFLA) chargeable @ 10% other than section 112A Pass through income in the nature of income from other source 27 chargeable at special rates (Drop down to be provided in e-filing (2d of Schedule OS) utility) Income received in respect of units purchased in foreign 10 28 (2cx of Schedule OS) currency by an off-shore fund-115AB(1) Income from royalty where agreement entered between 50 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 29 (2cxix of Schedule OS) 31.3.1976, and agreement is approved by the Central Government. Paragraph EII of Part I of first schedule of Finance Act Any other income chargeable at special rate (Drop down to be 30 (part of 2c of Schedule OS) provided in e-filing utility) Total[ II 3(i)] 147 Schedule IF Information regarding investment in unincorporated entities SI TNEMTSEVNI HCIHW NI SEITTNE DLEH Number of entities in which investment is held Capital Sl. N ofa tm hee oT fy tp he e PA eN n to itf y t he W leh iane btt ih lt ee y fr oi st r h e s ae pcW pti loh icne a t 9 bh 2 le eEr t i os Per Sc he an rt ea ge sA hm a pro reu o i fn n it t t o hf e b Mala an r ec nc he ti io tn yn t3 h1 es t No. entity entity (Yau esd /i Nt? o ) entit Ny? o )( Yes/ i on f t th he e ep nr to if ti yt i ii 1 2 3 4 Total Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) EMOCNI TPMEXE 1 Interest income 1 Gross Agricultural receipts (other than income to be excluded under 2 i i rule 7A, 7B or 8 of I.T. Rules) ii Expenditure incurred on agriculture ii iii Unabsorbed agricultural loss of previous eight assessment years iii Agricultural income portion relating to Rule 7, 7A, 7B(1), iv iv 7B(1A) and 8 (from Sl. No. 39 of Sch. BP) v Net Agricultural income for the year (i ii iii + iv) (enter nil if loss) 2 In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following vi details (Fill up details separately for each agricultural land) a Name of district along with pin code in which agricultural land is located b Measurement of agricultural land in Acre Whether the agricultural land is owned or held on lease (drop down to be c provided) d Whether the agricultural land is irrigated or rain-fed (drop down to be provided) 3 Other exempt income (please specify) (3a+3b) 3 Income u/s 10(23FB), 10(23FBA), 10(23FC), 10(23FCA), 10(23FE), 10(23FF), 10(4D) (Please provide details of a Acknowledgement Number and Date of Form Filed if 10(23FF) 3a and 10(4D) is claimed) Add row option and dropdown to be provided in utility Any other Income (Specify nature ) Add row option to be b 3b provided in utility 4 Income claimed as not chargeable to tax as per DTAA Sl. No. Amount of Nature of Country Article of Head of Whether income income name & DTAA Income TRC Code obtained (Y/N) 5 Pass through income claimed as not chargeable to tax (Schedule PTI) 5 6 Total (1+2+3+4+5) 6 Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB EMOCNI HGUORHT SSAP S.No Invested in Name of PAN of S.No Head of income Current Share of Net TDS on section business trust/ the year Current Income/ such 115UA/115UB investment business income year loss Loss amount, fund trust/ distributed 9=7-8 if any investment by fund Investment fund (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (drop down to i House property be provided) ii Capital Gains A Short term Ai Section 111A Aii Others B Long term Bi Section 112A Bii Section other than 112A iii Other Sources A Dividend B Others iv Income claimed to be exempt A u/s 10(23FBB) B u/s148 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] C u/s 2. i House property ii Capital Gains a Short term ai Section 111A aii Others b Long term bi Section 112A bii Other than 112A iii Other Sources a Dividend b Others iv Income claimed to be exempt a u/s 10(23FBB) b u/s c u/s Please refer to the instructions for filling out this schedule. Schedule MAT Computation of Minimum Alternate Tax payable under section 115JB xaT etanretlA muminiM 1 Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of 2 If 1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act 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 3 have been adopted for preparing accounts laid before the company at its annual general body 4 Profit after tax as shown in the Profit and Loss Account (enter item 56 of Part A-P&L) )/ 4 (enter item 56 of Part A- P&L Ind AS) (as applicable) 5 Additions (if debited in profit and loss account) Income-tax paid or payable or its provision a including the amount of deferred tax and the 5a provision thereof 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 5f income exempt under section 10(38)] g Expenditure related to share in income of AOP/ BOI 5g on which no income-tax is payable as per section 86 h Expenditure in case of foreign company referred to 5h in clause (fb) of explanation 1 to section 115JB i Notional loss on transfer of certain capital assets or units referred to in clause (fc) of explanation 1 to 5i section 115JB j Expenditure relatable to income by way of royalty 5j in respect of patent chargeable to tax u/s 115BBF k Depreciation attributable to revaluation of assets 5k Gain on transfer of units referred to in clause (k) of l 5l explanation 1 to section 115JB Others (including residual unadjusted items and m 5m provision for diminution in the value of any asset) 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 6a credited to Profit and Loss account b Income exempt under sections 10, 11 or 12 [exempt 6b income excludes income exempt under section 10(38)] c Amount withdrawn from revaluation reserve and 6c credited to profit and loss account to the extent it does not exceed the amount of depreciation attributable to revaluation of asset d Share in income of AOP/ BOI on which no income- 6d tax is payable as per section 86 credited to Profit and Loss account[ II 3(i)] 149 e Income in case of foreign company referred to in 6e clause (iid) of explanation 1 to section 115JB f Notional gain on transfer of certain capital assets or 6f units referred to in clause (iie) of explanation 1 to section 115JB g Loss on transfer of units referred to in clause (iif) of 6g explanation 1 to section 115JB h Income by way of royalty referred to in clause (iig) 6h of explanation 1 to section 115JB i Loss brought forward or unabsorbed depreciation 6i whichever is less or both as may be applicable j Profit of sick industrial company till net worth is 6j equal to or exceeds accumulated losses k Others (including residual unadjusted items and the 6k amount of deferred tax credited to P&L A/c) l Total deductions 6l (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k) 7 Book profit under section 115JB (4+ 5n 6l) 7 Whether the financial statements of the company are Yes No drawn up in compliance to the Indian Accounting 8 Standards (Ind-AS) specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015. If yes, furnish the details below:- A. Additions to book profit under sub-sections (2A) to (2C) of section 115JB Amounts credited to other comprehensive income in 8a a statement of profit & loss under the head Amounts debited to the statement of profit & loss on 8b b distribution of non-cash assets to shareholders in a demerger One fifth of the transition amount as referred to in 8c c section 115JB (2C) (if applicable) d Others (including residual adjustment) 8d e Total additions (8a + 8b + 8c + 8d) 8e B. Deductions from book profit under sub-sections (2A) to (2C) of section 115JB Amounts debited to other comprehensive income in 8f f statement of profit & loss under the head Amounts credited to the statement of profit & loss on 8g g distribution of non-cash assets to shareholders in a demerger One fifth of the transition amount as referred to in 8h h section 115JB (2C) (if applicable) i Others (including residual adjustment) 8i j Total deductions (8f + 8g + 8h + 8i) 8j 9 Deemed total income under section 115JB (7 + 8e 8j) 9 Deemed total income u/s 115JB from Units located in 9a a IFSC, if any Deemed total income u/s 115JB from other Units ( 9- 9b b 9a) 10 Tax payable under section 115JB [9% of (9a)+ 15% of (9b)] 10 Schedule MATC Computation of tax credit under section 115JAA TIDERC TAM 1 Tax under section 115JB in assessment year 2024-25 (1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2024-25 (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 3 0] 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 ] S.No Assessment Year MAT Credit MAT Credit Balance MAT Credit (A) Gross Set-off in earlier years Balance Brought Utilised during the Carried Forward (B1) (B2) forward Current Year (D)= (B3) (C) (B3)=(B2)-(B1) (C) i 2009-10 ii 2010-11 iii 2011-12 iv 2012-13 v 2013-14 vi 2014-15 vii 2015-16 vii 2016-17150 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] ix 2017-18 x 2018-19 xi 2019-20 xii 2020-21 xiii 2021-22 xiv 2022-23 xv 2023-24 xvi 2024-25[(Sl no 1-Sl no 2 of)-(Sl No 6c - 2f of Schedule Part B-TTI, only if positive)] xvii Total 5 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xvii] 5 6 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xvii] 6 Schedule- BBS Details of tax on distributed income of a domestic company on buy back of shares SERAHS FO KCAB YUB NO XAT Details of 1st buy- Sl Description Details of 2nd buy- back Details of 3rd buy- back back (i) (ii) (iii) (iv) (v) Date of payments of any 1 consideration to the shareholder on (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) buy back of share Amount of consideration paid by the 2 company on buy-back of shares Amount received by the company for 3 issue of such shares Distributed Income of the company 4 (2 3) Additional income- tax @20% payable Tax a under section 115QA payable on 4 on 5 b distribu Health & Education ted c cess on (a+b) income Total tax payable d (a+b+c) Interest payable under section 6 115QB Additional income-tax and interest 7 payable (5d + 6) 8 Tax and interest paid 9 Net payable/refundable (7-8) Date 1 Date 2 Date 1 Date 2 Date 1 Date 2 Date(s) of deposit of tax on (DD/M (DD/M (DD/MM/YY (DD/MM/YY (DD/MM/YY (DD/MM/YY 10 distribution income M/YY M/YY YY) YY) YY) YY) YY) YY) 11 Name of Bank and Branch 12 BSR Code 13 Serial number of challan 14 Amount deposited Schedule- Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility TPSA SA STNEMTSUJDA YRADNOCES NO XAT )A2(EC29 NOITCES REP Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess 1 money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) a Additional Income tax payable @ 18% on above b 2 c Health & Education cess on (a+b) d Total Additional tax payable (a+b+c) 3 Taxes paid 4 Net tax payable (2d-3) Date(s) of Date 1 Date 2 Date 3 Date 4 Date 5 Date 6 deposit of (DD/MM/YYY (DD/MM/YYY (DD/MM/YYY (DD/MM/YYY (DD/MM/YYY (DD/MM/YYY tax on Y) Y) Y) Y) Y) Y) secondary 5 adjustments as per section 92CE(2A) 6 Name of[ II 3(i)] 151 Bank and Branch BSR Code 7 Serial 8 number of challan Amount 9 deposited Schedule 115TD Accreted income under section 115TD 1 Aggregate Fair Market Value (FMV) of total assets of specified person 1 2 Less: Total liability of specified person 2 3 Net value of assets (1 2) 3 FMV of assets directly acquired out of income referred (i) 4i to in section 10(1) FMV of assets acquired during the period from the date of creation or establishment to the effective date of (ii) 4ii registration/provisional registration u/s 12AB, if benefit 4 u/s 11 and 12 not claimed during the said period FMV of assets transferred in accordance with third (iii) 4iii proviso to section 115TD(2) (iv) Total (4i + 4ii + 4iii) 4iv 5 Liability in respect of assets at 4 above 5 6 Accreted income as per section 115TD [3 (4iv 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 (10 - 11) (Enter 0 if negative) 12 Date 1 Date 2 Date 3 13 Date(s) of deposit of tax on accreted income DD/MM/YYYY DD/MM/YYYY DD/MM/YYYY 14 Name of Bank and Branch 15 BSR Code 16 Serial number of challan 17 Amount deposited Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) AIDNI EDISTUO MORF EMOCNI FEILER XAT DNA Sl. Country Taxpayer Sl. Head of income Income from Tax paid Tax payable on Tax relief Relevant Code Identification outside India outside India such income available in India article of (dropdown Number (included in PART under normal (e)= (c) or (d) DTAA if to be B-TI) provisions in whichever is relief claimed provided India lower u/s 90 or 90A in the e- filing (a) (b) (c) (d) (e) (f) utility) 1 i House Property Business or ii Profession iii Capital Gains iv Other sources Total 2 i House Property152 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Business or ii Profession iii Capital Gains iv Other sources Total 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) EDISTUO DIAP XAT ROF FEILER XAT AIDNI 1 Details of Tax relief claimed Country Code Taxpayer Total taxes paid outside India Total tax relief available Section under which Identification Number (total of (c) of Schedule FSI in (total of (e) of Schedule FSI in relief claimed respect of each country) respect of each country) (specify 90, 90A or 91) (a) (b) (c) (d) (e) Total Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total 2 2 of 1(d)) Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total 3 3 of 1(d)) Whether any tax paid outside India, on which tax relief was allowed in India, has been 4 4 Yes/No refunded/credited by the foreign tax authority during the year? If yes, provide the details below a Amount of tax refunded b Assessment year in which tax relief allowed in India Please refer to the instructions for filling out this schedule. Schedule FA Details of Foreign Assets and Income from any source outside India STESSA NGIEROF FO SLIATED A Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 1 31st December, 2023 Sl Country Country Name of Address ZIP code Account Status Account Peak Closing Gross No name code financial of number opening date balance balance interest institutio financial during paid/credite n institutio the d to the n period account during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on A2 31st December, 2023 Sl Country Country Name of Address ZIP Accoun Status Account Peak Closing Gross amount No name code financial of code t opening balance balance paid/credited to the institutio financial numbe date during account during the n institutio r the period period n (drop down to be provided specifying nature of amount viz. interest/dividend/proceeds from sale or redemption of financial assets/ other income) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar A3 year ending as on 31st December, 2023 Sl Country Country Name of Address ZIP Nature Date of Initial Peak Closing Total gross Total gross No name code entity of entity code of acquirin value of value of value amount proceeds entity g the the investmen paid/credite from sale or interest investmen t during d with redemption t the period respect to of investment the holding during the during the period period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (i) (ii) Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during A4 the calendar year ending as on 31st December, 2023[ II 3(i)] 153 Sl Country Country Name of financial Address of ZIP code Date of The cash value or Total gross amount No name code institution in which financial contract surrender value of paid/credited with insurance contract institution the contract respect to the held contract during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (i) (ii) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 Sl Count Zip Nature Name and Nature of Date Total Income Nature Income taxable and offered in this No ry Code of entity Address of Interest- since Investmen accrued from of return Name the Entity Direct/ held t (at cost) such Interest Income Amoun Schedule Item number of and Beneficial (in rupees) t where schedule code owner/ offered Beneficiary (1) 2a 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 Sl Country Zip Address of Ownership Date of Total Income Nature Income taxable and offered in this No Name Cod the Property - acquisitio Investment (at derived from of return and code e Direct/ n cost) (in rupees) the property Income Amount Schedule Item number of Beneficial where schedule owner/ offered Beneficiary (1) 2a 2b (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 Sl Country Zip Nature of Ownership Date of Total Income Nature Income taxable and offered in this No Name Cod Asset - acquisitio Investment (at derived from of return and code e Direct/ n cost) (in rupees) the asset Income Amount Schedule Item number of Beneficial where schedule owner/ offered Beneficiary (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2023 and which has not been included in A to D above. Sl Name of the Address Zip Name of Accoun Peak Balance/ Whether If (7) is If (7) is yes, Income offered in this No Institution in of the Cod the t Investment income yes, return which the Institutio e account Numbe during the accrued is Income Amount Schedule Item number of account is held n holder r year (in taxable in accrued where schedule rupees) your hands? in the offered account (1) (2) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor Sl Count Zip Name Name and Name Name and Date Whether If (8) is If (8) is yes, Income offered in this No ry Cod and address of and address of since income derived yes, return Name e address trustees address Beneficiarie position is taxable in Income Amoun Schedule Item number and of the of s held your hands? derived t where of schedule code trust Settlor from the offered trust (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) 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 G under the head business or profession If (6) is yes, Income offered in this Country Name and address of the return Sl Name Zip Income Nature of Whether taxable person from whom Amount Schedule Item number No and Code derived income in your hands? derived where of schedule code offered (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (i) Please refer to instructions for filling out this schedule154 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the SCHEDULE SH-1 Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up) If you are an unlisted company, please furnish the following details;- Details of shareholding at the end of the previous year Name of the Residential Type of share PAN Date of Number Face value Issue Price per Amount shareholder status in /Aadhaar allotment of shares per share share received India No. held Details of equity share application money pending allotment at the end of the previous year Name of the Residenti Type of share PAN/Aadhaa Date of Number Applicatio Face value per share Proposed issue applicant al status r No. applicatio of n money price in India n shares received applied for 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 Name of Residenti Type PAN/Aadha Number of Face Issue Amou Date of Date on Mode of In case of the al status of ar No. shares held value Pric nt allotme which cessatio transfer/sal sharehold in India share per e per receive nt cease to be n e, PAN of er share shar d sharehold the new e er shareholde r SCHEDULE 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;- Details of shareholding as at the end of the previous year Name of the Category of shareholder Type PAN/Aadha Date of Numbe Face Issue Paid up Share shareholder (drop down to be provided- non- of ar No. allotment r of value Price value per premium resident/ venture capital share shares per per share company/ venture capital fund/ held share share specified company/ any other person) Details of share application money pending allotment as at the end of the previous year Name Category of applicant Typ PAN/Aadhaar Date of Number Face Propose Share Share of the (drop down to be provided- non- e of No. applicatio of shares value d issue applicatio applicatio applica resident/ venture capital company/ shar n applied per price n money n nt venture capital fund/ specified e for shar per premium company/ any other person) e share Details of shareholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year Name of Category Typ PAN/Aadha Date of Number of Face Issue Paid Date on Mode of In case of the of e of ar no. allotmen shares held value Price up which cessation transfer, sharehold shareholde shar t per per value ceased to PAN of er r e share share per be the new (drop down share sharehold sharehold to be er er provided- non- resident/ venture capital company/ venture capital fund/ specified company/ any other person) For definition of expressions NOTE DPIIT notification dated 19.02.2019.[ II 3(i)] 155 Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a Schedule AL-1 start-up for which Schedule AL-2 is to be filled up) SEITILIBAIL DNA STESSA FO SLIATED A Details of building or land appurtenant there to, or both, being a residential house Sl. Address Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used No (dropdown to be provided) . (1) (2) (3) (4) (5) (6) (i) (ii) B Details of land or building or both not being in the nature of residential house Sl. Address Pin code Date of acquisition Cost of acquisition Rs. Purpose for which used No (dropdown to be provided) . (1) (2) (3) (4) (5) (6) (i) C Details of listed equity shares Shares transferred during Opening balance Shares acquired during the year Closing balance the year No. of Type Cost of No. of Type of Cost of No. of Type Sale No. of Type of Cost of shares of acquisition shares shares acquisition shares of considera- shares shares acquisition shares shares tion 1 2 3 4 5 6 7 8 9 10 11 12 D Details of unlisted equity shares Name of Shares transferred PAN Opening balance Shares acquired during the year Closing balance company during the year Issue Purchase price price per Face Date of per share (in No. of Cost of No. of value No. of Sale No. of Cost of subscription share case of shares acquisition shares per shares consideration shares acquisition / purchase (in case purchase share of fresh from existing issue) shareholder) E Details of other securities Whethe Type of r listed Securities transferred securiti Opening balance Securities acquired during the year Closing balance or during the year es unlisted Issue Purchase price Face price of Date of per security (in No. of Cost of No. of value security No. of Sale No. of Cost of subscription/ case of securities acquisition securities per (in case securities consideration securities acquisition purchase purchase from share of fresh existing holder) issue) F Details of capital contribution to other entity Name of PAN Opening Amount Amount Amount of Closing balance entity balance contributed withdrawn profit/loss/ during the year during the dividend/ year interest debited or credited during the year G tial business ) Name of the PAN Opening Balance Amount Amount Interest Closing balance Rate of interest person received paid credited, if (%) any H Details of motor vehicle, aircraft, yacht or other mode of transport Particulars of asset Registration number of Cost of acquisition Date of acquisition Purpose for which used vehicle (dropdown to be provided) I Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion156 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] Particulars of asset Quantity Cost of acquisition Date of acquisition Purpose of use (dropdown to be provided) J Details of liabilities Details of loans, deposits and advances taken from a person other than financial institution Name of the person PAN Opening Balance Amount Amount Interest Closing Rate of received paid credited, if balance interest any (%) Please refer to instructions for filling out this schedule. Schedule AL-2 Assets and liabilities as at the end of the year (applicable for start-ups only) 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;- SEITILIBAIL DNA STESSA FO SLIATED A Details of building or land appurtenant there to, or both, being a residential house acquired since incorporation Sl. Address Pin code Date of acquisition Cost of acquisition Purpose for which used Whether transferred No. Rs. (dropdown to be provided) on or before the end of the previous year, if Yes date of transfer (1) (2) (3) (4) (5) (6) (7) (i) (ii) B Details of land or building or both not being a residential house acquired since incorporation Sl. Address Pin code Date of acquisition Cost of acquisition Purpose for which used Whether transferred No. Rs. (dropdown to be provided) on or before the end of the previous year, if Yes date of transfer (1) (2) (3) (4) (5) (6) (7) (i) Details of Loans & Advances made since incorporation C substantial business) Name of PAN Date on which Amount of loans Amount Whether loans and Closing balance Rate of person loans and and advances advances has been as at the end of interest, if advances has been repaid, if Yes date of the previous any made such repayment year, if any D Details of capital contribution made to any other entity since incorporation Name of entity PAN Date on which capital Amount of Amount Amount of Closing balance contribution has been contribution withdrawn, if profit/loss/ dividend/ as at the end of made any interest debited or the previous credited year, if any E Details of acquisition of shares and securities Name of company/entity PAN Type of Number of Cost of Date of Whether Closing shares/securities shares/securities acquisition acquisition transferred, balance as at acquired if Yes date the end of of transfer the previous year, if any Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh F rupees acquired since incorporation Particulars of Registration Cost of acquisition Date of Purpose for which Whether asset number of vehicle acquisition used (dropdown to be transferred, if provided) Yes date of transfer G Details of Jewellery acquired since incorporation[ II 3(i)] 157 Particulars of Quantity Cost of acquisition Date of Purpose for Whether Closing asset acquisition which used transferred, balance as (dropdown to be if Yes date at the end provided) of transfer of the previous year, if any Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion H acquired since incorporation Particulars of Quantity Cost of acquisition Date of Purpose for Whether Closing asset acquisition which used transferred, balance as (dropdown to be if Yes date at the end provided) of transfer of the previous year, if any I Details of liabilities Details of loans, deposits and advances taken from a person other than financial institution Name of PAN Opening Balance Amount Amount Interest Closing Rate of the person received paid debited, if balance interest any (%) Please refer to instructions for filling out this schedule. Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST FO SLIATED TSG Sl. No. GSTIN No(s). Annual value of outward supplies as per the GST return(s) filed (1) (2) (3) Please furnish the information above for each GSTIN No. separately Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get Schedule FD accounts audited u/s 44AB) ycnerruC ngieroF noitcasnarT S. Amount (in Rs.) No. 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 Please refer to instructions for filling out this schedule. Part B Part B TI Computation of total income EMOCNI LATOT 1 Income from house property ( 3 of Schedule-HP) (enter nil if loss) 1 2 Profits and gains from business or profession i Profits and gains from business other than speculative 2i business and specified business (A 38 of Schedule BP) (enter nil if loss) ii Profits and gains from speculative business (3(ii) of Table E of 2ii Schedule BP) (enter nil if loss and take the figure to schedule CFL) iii Profits and gains from specified business ( 3(iii) of Table E 2iii Schedule BP)(enter nil if loss and take the figure to schedule CFL) iv Income chargeable to tax at special rates (3d, 3e, 3f & 4b of 2iv Table E of Schedule BP)158 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] v Total (2i + 2ii+2iii + 2iv ) 2v 3 Capital gains a Short term Short-term chargeable @ 15% (9ii of item E of schedule i ai CG) Short-term chargeable @ 30% (9iii of item E of schedule ii aii CG) iii Short-term chargeable at applicable rate ( 9iv of item E of aiii schedule CG) Short-term chargeable at special rates in India as iv aiv per DTAA (9v of item E of Schedule CG) v Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) 3av b Long-term Long-term chargeable @ 10% (9vi of item E of schedule i bi CG) Long-term chargeable @ 20% (9vii of item E of schedule ii bii CG) Long-term chargeable at special rates in India as iii biii per DTAA (9viii of item E of schedule CG) iv Total Long-term (bi + bii + biii) (enter nil if loss) 3biv c Sum of Short-term/Long-term capital gains (3av + 3biv) (enter nil if loss) 3c d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 3d e Total capital gains (3c + 3d) 3e 4 Income from other sources Net income from other sources chargeable to tax at a normal applicable rates ( 6 of Schedule OS) (enter nil if 4a loss) b Income chargeable to tax at special rate ( 2 of Schedule OS) 4b Income from the activity of owning and maintaining race c 4c horses ( 8e of Schedule OS) (enter nil if loss) d Total (4a + 4b + 4c) 4d 5 Total of head wise income (1 + 2v + 3e + 4d) 5 6 Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) 6 Balance after set off current year losses (5 6) (Also total of (ii, iii, v to xv of column 5of Schedule 7 7 CYLA+4b+2iv) 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) (Also total of (i,ii,iv to xiv of column 5 of schedule BFLA+4b+2iv) 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 Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto total of (i, ii, iv, v, viii, xiii, xiv) of a 11a column 5 of Schedule BFLA] b Part-C of Chapter VI-A [2 of Schedule VI-A] 11b c Total (11a + 11b) [limited upto (9-10)] 11c 12 Deduction u/s 10AA (Total Sch. 10AA) 12 13 Total income (9 - 11c - 12) 13[ II 3(i)] 159 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( 2v of Schedule EI) 16 17 Losses of current year to be carried forward (total of xix of Schedule CFL) 17 18 Deemed total income under section 115JB (9 of Schedule MAT) 18 Computation of tax liability on total income Part B TTI YTILIBAIL XAT FO NOITATUPMOC 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 and 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 25% of 16(ii) of Schedule SI 2di i 2g(ii) ii On [(2c) (16(ii) of Schedule SI)] 2dii iii Total (i + ii) 2diii e Health and 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 Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d) 4 4 ( 5 of Schedule MATC) 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 8a 234A) b Interest for default in payment of advance tax 8b (section 234B) c Interest for deferment of advance tax (section 234C) 8c d Fee for default in furnishing return of income 8d (section 234F) e Total Interest and Fee Payable (8a+8b+8c+8d) 8e 9 Aggregate liability (7 + 8e) 9 DIAP SEXAT 10 Taxes Paid a Advance Tax (from column 5 of 15A) 10a b TDS (total of column 9 of 15B ) 10b c TCS (total of column 7 of 15C) 10c d Self-Assessment Tax (from column 5 of 15A) 10d e Total Taxes Paid (10a+10b+10c + 10d) 10e 11 Amount payable (9 - 10e) (Enter if 9 is greater than 10e, else enter 0) 11160 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II SEC. 3(i)] 12 Refund (If 10e is greater than 9) 12 13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD) 13 14 Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12) 14 Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly credited into 15 15 the bank account) TNUOCCA KNAB 16 Do you have a bank account in India (a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) Sl. IFS Code of the Bank in case of Name of the Bank Account Number Type of account (Dropdown Bank Accounts held in India to be provided by E-filing utility) i ii Note: 1) All bank accounts held at any time are to be reported, except dormant A/c 2) In case of multiple accounts, the refund will be credited to one of the validated accounts after processing the return Row can be added as required (b) Non- residents, may, at their option, furnish the details of one foreign bank account: S. SWIFT Code Name of the Bank Country of Location IBAN No. Row can be added as required 17 Do you at any time during the previous year,- (15) (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or Yes No (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 ] 18 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax B Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished by Deductor(s)] Sl TDS PAN/Aadhaar TAN of the Unclaimed TDS of the current Financial TDS credit being claimed this Corresponding TDS credit No credit No. of Other Deductor/ TDS brought Year (TDS deducted during Year (only if corresponding Receipt being carried relating Person (if PAN/aadhaar forward (b/f) the FY 2023-24) income is being offered for tax /withdrawals forward to self TDS credit No, of this year not applicable if TDS is offered /other related to Tenant/ deducted u/s 194N) person other person) Buyer [other person as per rule 37BA(2)] FLES /ECNAVDA XAT TNEMSSESSA Sl BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) No (1) (2) (3) (4) (5) i ii iii NOTE Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI[ II 3(i)] 161 Fin. TDS Deducted Deducted in the Claimed Claimed in the hands of Gross Head Year in b/f in own hands of any in own any other person as per Amount of which hands other person as hands rule 37BA(2) (if Income deducted per rule 37BA(2) applicable) (if applicable) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) Income TDS Income TDS PAN/ Aadhaar No. i C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] EMOCNI NO SCT Sl TCS Tax PAN of Other Unclaimed TCS TCS of the current TCS credit being TCS No credit Deduction Person (if TCS brought forward (b/f) financial Year (TCS claimed this Year credit relating to and Tax credit related to collected during the FY being self /other Collection other person) 2023-24) carried person Account forward [other Number of person as the Collector per rule 37i(1)] Fin. Year in Amount Collected Collected in Claimed Claimed in which b/f in own the hands of in own the hands of collected hands any other hands any other person as person as per rule per rule 37i(1) (if 37i(1) (if applicable) applicable) (1) 2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (7)(ii) (8) TCS PAN i Please enter total of column (7)(i) in 10c of Part B-TTI VERIFICATION I, son/ daughter of , solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ___________ (drop down to be provided 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. (Applicable, in a case where return is furnished under section 92CD) Date Place Sign here [Notification No. 16/2024/F.No. 370142/49/2023-TPL] SURBENDU THAKUR, Under Secy., Tax Policy and Legislation Note:- The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification G.S.R. 908(E), dated the 22nd December, 2023 Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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