ITR Form 7 for AY 2025 26

रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 xxxGIDHxxx सी.जी.-डी.एलxx.x-GअID.-E1x0x0x 52025-263035 CG-DL-E-10052025-263035 असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (i) PART II—Section 3—Sub-section (i) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 260] नई दिल्ली, िुक्रिार, मई 9, 2025/ ििै ाख 19, 1947 No. 260] NEW DELHI, FRIDAY, MAY 9, 2025/ VAISAKHA 19, 1947 जित्त मत्रं ालय (रािस्ट्ि जिभाग) (केन्‍दर ीय प्रत्य क्ष कर बोडड) अजधसचू ना नई दिल् ली, 9 मई, 2025 स.ं 46/2025 सा.का.जन. 303(अ).— कें द्रीय प्रत्यक्ष कर बोर्ड, आय-कर अधिधियम, 1961 (1961 का 43) की िारा 295 के साथ पधित िारा 139 द्वारा प्रदत्त शक्तियो ों का प्रयोग करते हुए, आय-कर धियम, 1962 का और सोंशोिि करिे के धिए धिम्नधिक्तित धियम बिाता है, अथाडत् :–– 1. (1) इि धियमो ोंका सोंधक्षप्त िाम आय-कर (अिारहवााँ सोंशोिि) धियम, 2025 है। (2) ये 1 अप्रैि, 2025 से प्रवृत्त समझे जाएोंगें। 2. आय-कर धियम, 1962, पररधशष्ट- II में, आई. टी. आर. 7 के स्थाि पर, धिम्नधिक्तित प्ररूप रिा जाएगा, अथाडत्:- 3085 GI/2025 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] “ . 7 . - [ 1 3 1 3 9 9 ( 4 ) ( 4 ) [आ य - क ( म , र धि य ा डग द श , 1 3 9 ( 4 ) 1 3 9 ( 4 ) ] म , 1 9 6 2 क ा धि य म 1 2 ेद क्ति ए ] डि ेक धि ए अ ि ेद श ेद क्ति ए ) 2 0 2 5 - 2 6 (क 1 ) ि ाम ( ृस ज ि / थ ाप ि ा/ धि ग म ि / धि म डा धव ेि ि ेंम क्त क्ति त ) ( 2 ) थ ाय ी ेि ि ा ोंस ाक ( 4 ) ै ट / द्व ार / ाक ोंस . ( 5 ) प रर स र / व ि / ाम ि ाम ( 3 ) धव र ि ा/ धि ग म ि क ी त ार ीि ( त ा.म ा.व ) / / ( 6 ) स क / म ा डग / र् ाक र ( 7 ) ेक्ष / अ व थ ाि ( 1 1 ) (क 1 2 ) (अ ि ेद श ) (अ ि ेद श ) ( 8 ) ि ग र / श ह र / धज ि ा ( 9 ) र ा ( 1 0 ) धप ि क ोर् /  धज प क ोर् ( 1 3 ) क ाय डाि य क ा द र ा (क 1 4 ) म ोब ाई ि ोंस .2 ( 1 5 ) ई प त ा - 1 ोंस ा ए स .ट ी.र् ी क ोर् स धह त / म ोब ाई ि ोंस ा ( 1 6 ) - 2 ( 1 7 ) ( i) 1 3 9 ( 4 क ) 1 3 9 ( 4 ि ) 1 3 9 ( 4 ग ) 1 3 9 ( 4 ) ेक अ ि ीि प्र त क ी ग ई धव व र ी ( ii) ि ार ा धज स ेक अ ि ीि ट क ा द ाव ा धक य ा ग य ा ैह , ृक प य ा व ड ि क ेंर ( र् ाप र् ा ि धद य ा ज ाए ) ( 1 8 ) ा धि ि डारर धत द्व ार ा क ोई प रर य ोज ि ा/ ोंस थ ा ि ाई ज ा र ह ी ैह ? (ह ोंा/ ि ह ी ों) य धद ह ोंा त ो ृक प य ा ेर ेंद : / . . / ( अ ि ेद श ेद ेंि ) ( अ ि ेद श ेद ेंि ) ( अ ि ेद श ेद ेंि ) 1 2 3 4 ( 1 9 ) आ य क र अ धि धि य म ेक अ ि ीि र धज ीक र / अ ोंि धत म र धज ीक र य ा अ ि म ोद ि ेक ेर (आ ाप क ह , य धद र धज ी ृक त धक ज ा ेि ेक धि ए अ ेप धक्ष त ह ोों) ( ज ब धि य धम त र धज ीक र / अ ि म ोद ि ी ृक त ह ो क ा ैह त ो अ ोंि धत म ोंप ज ीक र ् / अ ि म ोद ि क ा धव व र अ धि व ा डय ि ह ी ों ैह ) ि ार ा धज स ेक र धज ीक र / अ ि म ोद ि / अ धि स ि ा/ अ ि म ोद ि / र धज ट ीक र त ार ीि धज स ेस अ ि ीि अ ोंि धत म य धि क र धज ट ीक र प्र ाधि क ार ी र धज ीक र र धज ी ृक त / र धज ीक र य ा ोंस . ( य .आ र .ए ि ) / अ ोंि धत म अ ोंि धत म अ ि म ोद ि क ी र धज ीक र . . र धज ी ृक त य ा त ार ीि अ ि म ोद ि अ ि म ोधद त / प्र ाव ी ैह अ धि स ध त धक य ा ग य ा ैह 1  ए / (र् पर्ा ि पि कराया जाएगा) 2[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 3 ( अ ोंश 1 2 0 द . . ) आ य क र अ धि धि य ाि धव धि य म ि ) अ धि धज स धव धि ेक अ ि ीि / प ो डट ि धज स ी प र र धज ीक र ैह म ेस ध धि य म , 2 0 ‘धक स ी अ धव धि ’ ेक म ाम ेि ेंम ेर ेंद धक स ी अ धव धि क 1 0 ि ीधत आ ेय ग ेक र धज ीक र अ य ा अ ि म ोद ि सक ी त ार ीि े अ द प ि म ों. ि ड ोद ीि प ि र धज र र धज / अ धि स ीक र / अ ीक र त ि ा/ र धज ि थ ट ोंधत ा स ीक म र धज ेब ी ेक र स अ प्र ीक र य ा अ ाथ र धज ीक ि म ोद ि / र धज ाधि क ार ी ि र म ोद ि ) ट ीक र ेक ेर त ार ीि धज स सर धज प्र ाव ( धव ेद श े ीक र ी ैह । ी (र् पर्ा ि पि कराया जाएगा) 2 ( 2 1 ) ( i) ( ii) ) ( ) ( ) ( ) ( ) ( ) ि ार ा ेक अ ि ीि ाई ि (    1 3 9 ( 1 )- 1 3 9 ( 4 ) - ेद य त ार ीि ेक प ा ्त , 1 3 9 ( 5 ) - )   प ि र ीधक्ष त धव व र ी, 9 2 ग , 1 1 9 ( 2 ) ( ) - धव ोंि ब क ी म ा ी ेक प ा ्त ( ृक प य ा अ ि ेद श ेद ेंि ) य ा ि ार ा ेक अ ि ीि     स ि ा ेक प्र धत त्त र ेंम 1 3 9 ( 9 ) , 1 4 2 ( 1 ) , 1 4 8 , 1 5 3 ाइ ि धक य ा ग य ा / / _ / _ / _ ( / / ) 1 3 9 ( 9 ) / 1 4 2 ( 1 ) / 1 4 8 / 1 5 3 (धव धश ष्ट ोंस ा) 1 1 9 ( 2 ) ( ) / ( ) / / 9 2   ? ( ) 9 0 / 9 0 / 9 1   ? ( ) [ , ]    ( धि श ाि ि ग ा ोंए ) , - ( 1 ) ( 2 ) ( ) ( 3 ) ( 4 ) ( ) / .    ? ( ) (ज) ( ) ( 50 ): / /4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] बद्ध /    22 ब ( द्य / ( . . . . ) ) 1 2 3 4 5 6 7 8 9 10 11 12 13 i / स्थ न्य द्द श्य द्ध 2(15) , ज्य ब  ( 23) i ?  ii , ि - ि % 2(15 )  न्य i ´ ज्य ब ब ?  ii , ि - ि % ii ‘ ’ ‘ ’ स्थ ब ि . / स्थ ि i द्द श्य / हु ( 24) / स्ट् / अिोंधतम   रधज ीकर प्रदाि धकया गया था ii , म् :- क् ( / / ) ____/____/________ क् 12 (1) ( )/ 12 (1) ( ) (v)   / स्ट् ा िया रधज ीकर /अिोंधतम रधज ीकर िारा 12कि के   अिीि ीकृत धदया गया है ? क् / अिोंधतम रधज ीकर ____/____/________ ( / / ) ( 25) ?   10(23 ) 13(10) ब ब ज्य ( 26)   ? यधद हाों कृपया िी े दी गई जािकारी प्र त करें ााः- िारा 2 के िोंर् 15 के परोंत क के पबोंि िाग ह (क)   10(23ग) के दसवें परन्त क के िोंर् (क) में धिधदडष्ट शते/िारा 12 क की पिारा (1) (ि)   के िोंर् ि के पिोंर् (i) का िों ि (10(23ग) के दसवें परन्त क के िोंर् (क) में धिधदडष्ट शते/िारा 12 क की पिारा (1) (ग)   के िोंर् ि के पिोंर् (ii) का िों ि 10(23ग) के दसवें परन्त क के िोंर् (क) में धिधदडष्ट शते/िारा 12 क की पिारा (1) ( )   के िोंर् (िक) का िों ि (i) - ?    ( 27) : (ii) ( ) ल्ल ( / / ) ( )[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 5 स्य ( त्व / ) त्व / स्थ / . ......./...../...... / / स्व (i) - न्न , , ल्ल ( 28) ( / / ) ( / / ) ( 29) i 31 , 2024 . . स्य ( / ) . ( स्थ ) (1) (2) (3) (4) (5) (6) ii न्य स्थ / स्थ / न्य / ब ब ( -7 श्य ) े / / स्थ / (न्य )/ स्य/ स्य/ / 5 / ब ब . ( ब ) ? स्य न्य ( ) न्य स्व (5 ) , . ( स्व त्व ? ) 13(3)( ) न्य / स्थ ि . .6 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] , स्थ , न्य , ब ब ि , स्थ , न्य , ब ि ब , स्य ब . . रु ( ) 11(2) ां 35(1) ि 10(23 )/10(21)/10(23) ब / ् ब् न्य ( 12 11 11 ( त्त ब्ध ों 11(5) 11(5) 11 ) ों ब्ध ब / (3) 10 ( ों (23 ) ज्य ) झ (iv)/ (v)/ (vi)/ हु (vi ) ( ( ब्ध ) न्य ) स्थ (5) (11) (15) = = (7) = = 7– (1) (2) (3) (4) (6) (8) (9) (10) (12) (13) (14) 9+10+13 (2- (5-6) 8–9- +14 4) 10 201 9-20 202 0-21 202 1-22 202 2-23 202 3-24 202 4-25 . 11(3) ों धि.व. . 6 ( . ) 2021-22 2022-23 2023-24 2024-25 ( .) ( त्त ) ( ) ( ) ( ) ( ) ( + + + ) 2019-20 2020-21[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 7 2021-22 2022-23 योग अि स ी 11 (1) स्प 1 (2) झ ् झ दावा धकए दावा धकए 11 झ ों गए समझे गए समझे ों (1 ) गए गए अि प्रयोग अि प्रयोग झ ों में, में से , ाि अि प्रय ि धििाडर झ झ की जािे व ड से (क) वािी सोंबोंधित झ रकम धवत्तीय व ड के द राि ब अि प्रय ि त्त झ त्त की जािे 2025-26 ि वािी हु (ख) न्य (1) (2) (3) (4) (5) (6) (7) (8)=(6- (9)=(4-6) 7) र् ापर्ा ि र् ापर्ा ि दें दें र् ापर्ा ि 2024-25 दें . 11 (1 ) ों 5 ( . ) 2024- 2021-22 2021-22 2022-23 2023-24 25 ( त्त ) ( ) ( ) ( ) ( ) ( ) ( ) ( + + + + ) त्त 2019-20 2019-20 2020-21 2021-22 2022-238 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] [ ञ 11 12 10(23 )(iv) 10(23 )(v) 10(23 )(vi) 10(23 )(via) )] कापडस के रे 1 को दाि 01.04.2 त्त 31.03.20 024 25 11(5) 11(5) (4) 31.03.2 न्न ि 025 ों 31.03.2 ( 025 31.03.2 ग्य 024 ( हु त्थ ) ) (5) (7)=(1+2 (10)=7- (1) (2) (3) (4) (6) (8) (9) +5-3) 8-9 i.01.04.2 020 80 ( ) स्थ ि ii. 01.04.20 21 ् (i) iii. (i) (ii)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 9 ऋ 2 01.04.2024 त्त 31.03.2025 द्द श्य न्य स्थ ऋ (4) ऋ ि ब (7) ( (1+2-6=7) ऋ ) ऋ 01.04.2021 (1) (2) (3) (4) (5) (6) (7) िारा 11(5) के अिीि 31.03.2025 को धिवेधशत/जमा को के रे . . धवधििाि में से 11(5) ढ (1) (2) (3) (4) 80 (2)(ि) 01.04.2020 को या सके बाद i स्थ र् ापर्ा ि दें ( कृपया प्रकृधत धवधिधदडष्ट करें ) ि रु 01.04.2021 ii ् ( i) ि iii (i) (ii) iv ( त्थ ) , 13(3) 10(23 ) क्क , ( ों) . त्थ (6) . त्थ त्थ ? (जो प्रय ि हो सका धिशाि िगाएों  ) (1) (2) (3) (4) (5) (6) (7) (8) i  हााँ   हााँ  िही ों िही ों ii  हााँ   हााँ  िही ों िही ों iii  हााँ   हााँ  िही ों िही ों iv  हााँ   हााँ  िही ों िही ों v  हााँ   हााँ  िही ों िही ों द्य न्य . . त्थ त्थ ? (जो िाग हो  ) (1) (2) (3) (4) (5) (6) i  हााँ  िही ों ii  हााँ  िही ों iii  हााँ  िही ों iv  हााँ  िही ों v10 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] स्व / , ि न्ह ब 11(5) ढ . . / द्द श्य द्द 11(5) 11(3) ढ (3) (1) (2) (3) (4) (5) (6) i ii iii iv ाग क-बीएस 31 , 2025 क को स्त्रोत 1 को ाधमत्व अि स ी की िारा 80 (2)(ि) के अिीि को या सके प ात् 01.04.2020 अधिस ध त क 1क के िवीिीकर या मरम्मत के धिए प्राप्त दाि में से क पडस ि 01.04.2021 ् न्य ि 1ि ग (क) एवों (ि)के अिावा प्राप्त को 1ग िारा 10 या िारा 11(2) के िोंर् (23ग) के तीसरे परोंत क के अिीि सोंध त आय 1 म् ों म् त त्त 2025-26 1र् ोस्त्र कोई अ आरधक्षत (प्रकृधत धिधदडष्ट करें) ाक ोंोय i प्रकृधत धिधदडष्ट करें i ि ii प्रकृधत धिधदडष्ट करें i धि ध iii क ि ( कi + कii.) 1 iii क ि को (क+ ि+ग+ +र्+ ) 1 2 ऋ व िार क स रधक्षत ऋ क ि अस रधक्षत ऋ ( जमा सधहत) ि ग ऋ (क+ ि) 2ग 3 अध म 3 4 को स्त्रोत (1 + 2ग +3) 4 ि धिधियो ोंका अि प्रयोग 1 अ ि आक्त याों क सकि अ ि आक्त याों 1क ि म ल्यह्रास 1ि ग श द्ध अ ि आक्त याों (1क-1ि) 1ग 2 धिवेश 2 3 वतडमाि आक्त याों, ऋ अध म क वतडमाि आक्त याों त ोस्त्र i माि i ाक ii धवधवि देिदार ii ोंोय iii िकद व ब क बैिेंस ि धि क ब क में बैिेंस iiiक ध ि पयाडप्त िकदी iiiि ग अ iiiग क ि िकद तथा िकद समकक्ष (iiiक + iiiि + iiiग) iii iv अ वतडमाि आक्त याों iv v क ि अ आक्त याों (i +ii + iii + iv) कv ि ऋ व अध म ि ग क ि ( कv + ि) ग[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 11 वतडमाि देिदारी तथा प्राविाि i वतडमाि देिदारी क धवधवि िेिदार क ि अ िेिदार ि ग क ि (क + ि) iग ii प्राविाि ii iii क ि ( iग + ii) iii श द्ध वतडमाि आक्त याों( 4ग – 4 iii) 3 4 सोंध त शे /कोई अ ररजवड ( ाटा) 4 5 क ि धिधि या अि प्रयोग (1+2+3 +4) 5 6 5 के अिावा , िारा 11(5) के अिीि धवधिडधदष्ट रीधत में धकया गया धिवेश 6 7 5 के अिावा , िारा 11(5) के अिीि धवधिडधदष्ट रीधत के अिावा धकया गया धिवेश 7 द ब 01.04.2020 ् 01.04.2021 (1) 80 (2)( ) स्थ ि ् (2) न्य ि (1) (2) (3) ( ) 31.03.2025 ( ) (+/-) ( i+ ii+ iii) i) त्त ii) i ii) न्य ( ) ( ) ब न्स ( + ) 31.03.2025 ि 1 ) त्व 1951 29 ?  हााँ  िही ों , . .........../........../.................. ) ा ारतीय धिवाड ि आयोग द्वारा मा ता प्राप्त है  हााँ  िही ों यधद हाों, तो मा ता प्राक्तप्त की धतधथ 2 ब ?   हााँ  िही ों 3 - ? (  )  हााँ  िही ों , :- ( / / ) ख् ( त् / ) ङ त् / . ख् ( )/ . ( त् / ) 4 त्व 1951 29 (3)  हााँ  िही ों त्त ? (  ) , ( / / ) .........../........../................12 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 5 क् व् क् 20 रु  हााँ  िही ों ‍ प् (  ) 20 रु त् ‍ (  हााँ  िही ों ब न् ) ( व् क् म् ) ? (  ) 6 क् ब फ्ट  हााँ  िही ों ब ध् क् क् ब ध् न् रु प् ? (  ) 7 : . . ि स्व ि ( + ) 7 . . 20,000 रु ि स्व ि 7 . . 2000 रु ि स्व ि i 7 i . . न्य 2000 रु ि ii 7 ii स्व ि . . स्व ि 20,000 . ि 7 हु न्य 1 ब ?   िही ों 2 त्य स्व ( , , द्ध )   िही ों ?  ) 3 क् त् ग् ( ,   िही ों , ख् ख् ? (  ) 4 क् 17 (12) ? (   िही ों  ) 10 ( / / ) _____/_____/______ 5 17 (14)   िही ों न्य ?(  ) 6 प् ‍ ब् i 1 i ii ि स्व ii iii (i+ii) iii iv iv न्य ब ( . Ii 5% v 5 ब ों 3 v , ) vi (iv+v) vi 13 क् ( . Vii Vii 6ii 6iv 6iii 95% ) ( 17 ) viii 31 (iii )-(vi) Viii[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 13 वी सी स्व ( . . 7 व् क् ) रेि अोंशदाि ( िारा 115ििग के तहत कर योग्य अ ात सोंदाि के अिावा ) i i अि स ी की िारा 80 (2)(ि) के अिीि क अधिस ध त के िवीिीकर या मरम्मत के iक धिए प्राप्त दाि में से क पडस ि पय डि के अिावा क पडस iि ii ii (क) प् त् त् (ि) प् (ग) न् ष् ( ) न् ( ) ii iii रेि स्व ( i + ii ) iii (िारा 115ििग के तहत कर योग्य अ ात सोंदाि के अिावा) i (आiक +आiि) i अि स ी की िारा 80 (2)(ि) के अिीि क अधिस ध त के िवीिीकर या मरम्मत के धिए iक प्राप्त दाि में से क पडस ि पय डि के अिावा क पडस iि ii ii iii ( i + ii) iii iv प्रयोजि धिधदडष्ट करें धजसके धिए धवदेशी अोंशदाि प्राप्त धकया गया iv ( अiii + iii) इ अ ात दाि, िारा 115ििग के अिीि प्र ायड [धििाडररती पर िाग जो िारा 11 या 10(23ग)(iv) या 10(23ग)(v) या 10(23ग)(vi) या 10(23ग) (viक) या 10(23ग)(iiiक ) या 10(23ग)(iiiक ) के अिीि ट का दावा कर रहा है] i ि ऩ i क्रम सों. ग + i पर प्राप्त क ि सोंदाि का 5% या 1,00,000 जो ी ii ii च्चतम हो {िकारात्मक होिे पर श 115 30% (i – ii) करािेय धिया जाएगा} iii iii (अि स ी वी सी की क्रम सों. ईiii से ध अिाम सोंदाि(अि स ी वी सी का ईi - ईiii) ‍ व् त् न् [ 11 12 10(23 )(iv)/ 10(23 ) (v)/ 10(23 ) (vi)/ 10(23 ) (vi ) ] 1 ख् द्द श प् 1 2 द्द श प् 2 3 3 4 4 5 5 6 ब् 6 7 7 8 द्ध 8 9 न् ( ष् )14 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] / ( ) (9 +9 +9 +9 ) 9 10 (1 + 2 + 3 + 4 + 5 + 6 + 8 + 9) 10 न्य / स्थ स्थ स्त्र 1 7 - [ 11 या 12 या िारा 10(23ग)(iv) या 10(23ग)(v) या 10(23ग)(vi) या 10(23ग)(viक) ] स्ट्/ स्थ द्द श्य रा प ों क ज जी ि 1 12 10(23 )(iv)/ (v)/ (vi)/ (vi ) 1 ॉ न्न स्थ न्य ( 100% श्य ) 1 12 10(23 )(iv)/ (v)/ (vi)/ (vi ) 1 ॉ न्न स्थ न्य 85% 2 2 3 ब 3 4 4 5 5 6 त्स 6 7 7 8 8 9 न्य 9 10 1 9 10 11 11(1 ) त्त 11 ( 1 11) 12 12 2 7 ( 1 + 2 + 3 + 4+ 5+ 6+ 7+ 8) स्त्र धटप्प : क्रम सों. ि में दजड राधश क्रम सों. क से बाहर होिी ाधहए ॉ 12 10(23 )(iv)/ (v)/ 1 (vi)/ (vi ) ॉ स्थ न्य 1 12 10(23 )(iv)/ (v)/ (vi)/ (vi ) 2 ब 2 12 10(23 )(iv)/ (v)/ (vi)/ (vi ) ॉ स्थ न्य 3 3 12 10(23 )(iv)/ (v)/ (vi)/ (vi ) 4 न्य स्थ 4 ब 11(1)( ) ि 5 5 ब 11(1)( ) 6 ि 6 7 न्य स्थ न्य 7 8 न्य स्व 8[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 15 स्व स्त्र ( . 12 . 2 7 ) 1 त्त / न्न ( ॉ ) 1 ों 10(23 ) 11(2) 2 2 3 न्य 11(1) स्प 1 2 3 ( ब 11 12 ) 4 15 4 5 ॉ 5 6 6 7 न्य ( ) 7 [ 12- - 2- 3- 4- 5- 6- 7] ‘ ’ ब ( . 12 ) ऊ न्य ऊ स्व ( = - + ऊ) ( 10(21), 10(23 ), 10(23 ), 10(23 ), 10(23 ), 10(23 ), 10(23 ), 10(23 ), 10(23 ), 10(29 ), . -1 10(46), 10(46 ), 10(46 ), 10(47) ( ों ) 1 कोई ैक्तिक अध दाय सधहत क ि प्राक्तप्तयाों 1 2 स्थ द्द श्य द्द 2 3 3 ( 10(23 ), 10(24) . -2 2 ) ( 4 न्य ि ) कोई ैक्तिक अध दाय सधहत क ि प्राक्तप्तयाों( 1 ों ) 1 2 स्थ द्द श्य द्द 2 3 3 ? ब्ध   1 (ध धिधकत ) त्त ( , . ) 1   ब त्त ( , ब . ) 1   ( , . ) 1   न्य स्र ( , . ) 1   [ 10(23 )(iii ) 10(23 )(iii )] . -3 ) ( त्य स्थ )( , स्व ि ि , ध्य ) : 1 सोंस्था के द्देश्य (र् ापर्ा ि पि धकया जाए-धशक्षा/ध धकत्सा): 1 2 पता जहाों धक्रयाकिाप धकए जाते ह 2 3 धकसी ैक्तिक अध दाय सधहत क ि प्राक्तप्तयाों 316 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4 परोि क्रम सों.3 में से सरकारी अि दाि 4 5 द्देश्य के धिए अि प्रयोधजत रकम 5 6 सोंध त अधतशे 6 [ 10(23 )(iii ) 10(23 )(iii )] . -4 ) ( त्य स्थ ) ( स्थ / श्व द्य ि ): 1 सोंस्था के द्देश्य (र् ापर्ा ि पि धकया जाए-धशक्षा/ध धकत्सा): 1 2 पता जहाों धक्रयाकिाप धकए जाते ह 2 3 सकि वाध डक प्राक्तप्तयाों 3 4 द्देश्य के धिए अि प्रयोधजत रकम 4 5 सोंध त अधतशे 5 ( परोि क्रम सों. 1 से क्रम सों ा 5 के धिए पोंक्ति जो िे का धवकल्प प्रदाि धकया जएगा।) क ि वाध डक प्राक्तप्तयो ोंकी राधश( क्रम सों. 3 की राधश) त्त ि (कृपया अि देशो ोंको देिें) ( त्त स्व त्व हु ब्ध ))( स्थ / श्व द्य त्त ि ) त्त 1 / ज्य / 1 धजप कोर् ा सोंपधत्त सह- ाधमत्वािीि है ? हाों  िही ों  ( ष् ) त्त में (%) स्व (स्व ) स्व (स्व ) स्थ त्त / . I II [िाग धवकल्प पर  का धकराएदार (धकराएदारो)ों का धकराएदार का स्थायी िाता धिशाि िगाएों ] (सही का ( पैि/टैि/आिार (यधद टीर्ीएस प्रत्यय सों ा(पैि)/ आिार (यधद पि धिशाि िगाएों)  ) का दावा धकया जाता है) हो)ों  यधद धकराए पर हो I  धकराये पर धदया हुआ II समझा गया सकि प्राप्त या प्राप्य या धकराए योग्य म ल्य (यधद प रे व ड के धिए धकराये पर धदया जाए तो त्त क दोिो ोंमें से च्चतर, यधद व ड के क ाग के धिए धकराये पर धदया जाए तो दोिो ोंमें से 1क धिम्नतम) ि धकराए की रकम जो वस ि िही ोंकी जा सकती 1ि स्थ त्त 1 (1 + 1 ) 1 ङ (1 – 1 ) 1ङ 1 30% 1 ( - ॉ 1 ) (1 + 2 ) 1 झ व ड के द राि 30% से कम प्राप्त धकया गया बकाया /वस ििीय धकराया 1झ ञ त्त 1 (1 – 1झ + 1ञ) 1ञ (प्रत्येक सोंपधत्त का धववर अिग से रे ) 1 2 आय/क्षधत के जररए पास, यधद कोई हो * 3 “ त्त ” (∑1 ञ + 2) (यधद िकारात् मक हो तो 3 4 सीवाईएिए अि स ी का अोंक 2झ िें) प्प धकरायदार की स्थायी िाता सों ा/ आिार सों. देिा आ ापक है, यधद िारा 194-झि के अिीि कर की कट ती की गई है। ► धकरायदार का टीएएि देिा आ ापक है, यधद िारा 194-झ के अिीि कर की कट ती की गई है।[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 17 अिस ी प ोंजी प ोंजी अध िा अध िा क अल्पकाधिक प ोंजी अध िा ( एस टी सी जी) ( प-मद 4 और 5 धिवाधसयो ोंके धिए िाग िही ोंहै ) 1 ब / / / / / / i ि/ प्य कi ii स्ट्ॉ त्त क ii 50 क iii iii [यधद (कii) 1.10 ग ा (कi), से अधिक िही ोंहै तो इस आोंक ें को (कi) के रूप में िें या अ था (कii) के रूप में िें] ि िारा 48 के अिीि कटोधतयााँ i ब ि i ii ब ि ii iii ब न्य ि iii iv ( i + ii + iii) ि iv ग ( iii – iv) 1 ग 54 /54 ( 1 ) 1 स्थ त्त ल्प (1 - 1 ) अ ि सोंपधत्त के अोंतर के मामिे में कृपया धिम्नधिक्तित रे दें (धटप्प देिें) . . ( ) ( ) त्त , देश रा / कोर्, धजप कोर् आिार सों. प्प ► यधद कर िारा 194झक के अिीि काटा गया है तो पैि/ देिा अधिवायड है, या द ावेजो ोंमें िरीदार द्वारा द्िृत धकया जाता है। एक से अधिक क्रेता की दशा में कृपया सम्बक्तित शेयर प्रधतशत और रकम पदधशडत करें 2 स्लम्प ब से क i धियम 11प.क.ङ (2) के अि सार ध त बाजार म ल्य 2कi ii धियम 11प.क.ङ (3) के अि सार ध त बाजार म ल्य 2कii iii प्रधत ि का प रा म ल्य (क i या क ii का अधिकतम) 2कiii ि व िबोंि या धव ाजि का श द्ध म ल्य 2 ि (प्ररूप 3गर्.क का 6(र्.)) ग स्लम्प की धबक्री से अल्पकाधिक प ोंजी अध िा (2कiii - 2ि) क 2 क ग 2 ग जहाों स्थािाोंतर क्व स्प ( ) न्म क्व 23 ज िाई 23 ज िाई 2024 , ब न्य , 111 2024 से पहिे 3 को या सके 115 (1)(ii)( ) न्त ( ) स्थािाोंतर कहाों बाद हुआ हो त्त ( 4 ) हुआ था (ii) क प्रधत ि का प रा म ल्य 3 क 48 अिीि i स ीकर के धबिा अजडि की िागत i ii स ीकर के धबिा स िार की िागत ii iii न्य ब iii iv (i + ii + iii) iv (3 – iv) 318 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 94(7) 94(8)- - / / /ब 3 ि ब ् ( त्म ) ङ साम्या शेयर या साम्या न्म ि एमए पर क 3 ङ क3ङi क3ङii अल्पकाधिक प ोंजी अध िा ( एसटीटी सोंदत्त) (3 ङ +3 ) 4 ( 48 न्त ) सोंव्यवहारो ोंपर एसटीसीजी 4 (i) जहाों स्थािाोंतर 23 ज िाई 2024 से पहिे हुआ हो 4 i (ii) जहाों स्थािाोंतर 23 ज िाई 2024 को या सके बाद हुआ हो 4 ii क्रम सों ा 4ए में शाधमि ि धकए गए शेयरो ोंकी धबक्री या धर्बें र 4 की धबक्री से एसटीसीजी - 115 5 (ऊ 3 न्न ) I , - ब i ि/ ि ग्य i ब द्द श्य 50 i ब ( ) ii ii ब iii (i + ii) iii 48 i स ीकर के धबिा अजडि की िागत ि i ii स ीकर के धबिा स िार की िागत ि ii iii प डतया या अि ता के अोंतर से सोंबोंधित व्यय ि iii iv योग (i + ii + iii) ि iv (5 iii – iv) 5 94(7) 94(8)- - / 5 / /ब ि ब ् ( त्म ) ङ साम्या शेयर या साम्या न्म ि एमए पर अल्पकाधिक प ोंजी अध िा ( एसटीटी सोंदत्त) (3 ङ +3 ) क 5 ङ 6 ोक्त्त 1 2 3 4 5 न्न i , -[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 19 ब i ि/ ि ग्य i ब द्द श्य 50 i ब ( ) ii न् ब ii ल् iii (i + ii) iii 48 i स ीकर के धबिा अजडि की िागत i ii स ीकर के धबिा स िार की िागत ii iii प डतया या अि ता के अोंतर से सोंबोंधित व्यय iii iv (i + ii + iii) iv (6 iii – iv) 6 िारा 94(7) या िारा 94(8)- के अिीि अि ेय हाधि - दाहर के धिए यधद आक्त को अध िेि तारीि से प वड तीि मास के ीतर क्रय/ अधजडत धकया जाता है और िा ाोंश/आय/बोिस 6 य धिटो ोंको प्राप्त धकया जाता है तब ऐसी आक्त के धवक्रय से द् त हाधि की अिदेिी की जाएगी (केवि सकारात्मक म ल्य दजड करें ) अ वक्ष ी आक्त यो ोंपर मािा गया अल्पकाधिक प ोंजी अध िा ( 6 ङ अि स ी र्ीसीजी का 6) िारा 54 /54 क के अिीि कट ती 6 ो 1 2 3 4 5 न्न (6 + 6 + 6 6U ङ - 6 ) 7 अल्पकाधिक प ोंजी अध िा समझी गई राधश ा िी े गए प वड ों द राि अोंतररत आक्त यो ोंपर प ोंजी अध िा की धकसी राधश व ड धिए तारीि प ोंजी अध िा िाता स्कीम में जमा गया है ?  हााँ  िही ों  िाग िही ों , यधद हााँ, ब्ध ई आक्त याों अधजडत / की गई प वड व ड में ई आक्त यो ोंके धिए प स व ड प वड व ड प ोंजी . िही ोंकी गई या प ोंजी अध िा आक्त याों में व ड आक्त याों अध िा . िाता (x)में प में िही ों अोंतररत की कट ती अधजडत / की में से गई ब ी हुई राधश गई गई की गई िई राधश 54 i 2021-22 /54 54 Ii 2 022-23 /54 54 iii 2 023-24 /54 54 से ध न् ि ि अवधि प ोंजी अध िा समझी गई राधश20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 54 /54 /54 /54 ि अवधि प ोंजी अध िा समझी गई राधश (Xi + Xii +Xiii 7 + ) 8 अल्पावधि प ोंजीगत अध िा की प्रकृधत में आय/क्षधत के जररए प्राप्त (अि स ी पीटीआई रें) (क8कi + 8 क8कii + क8ि+क8ग) 15%की दर से प्र ायड अल्पावधि प ोंजीगत अध िा की क(i) क8कi प्रकृधत में आय/क्षधत के जररए पास 20%की दर से प्र ायड अल्पावधि प ोंजीगत अध िा की क(ii) क8कii प्रकृधत में आय/क्षधत के जररए पास 30% की दर से प्र ायड अल्पावधि प ोंजीगत अध िा की ि क8ि प्रकृधत में आय/क्षधत के जररए पास िाग दरो ोंपर प्र ायड अल्पावधि प ोंजीगत अध िा की प्रकृधत ग क8ग में आय/क्षधत के जररए पास 9 क 1 – क8 में अोंतधवडष् ट एसटीजीटी की रकम िेधकि धजस पर ारत में र्ीटीएए के अि सार कर से प्र ायड िि का दावा िही ोंहै या धवशे दर पर प्र ायड है क्रम आय परोक् त देश र्ीटीएए सोंधि के क् या क्रम आय परोक् त सों ा की मद सों. का की िारा अि सार टीआरसी सों ा की मद सों. रकम क1-क8 िाम दर प्राप्त की रकम क1-क8 धजसमें और (यधद गई है धजसमें सक्त‍ मधित कोर् प्र ायड (हा /िही ों सक्त‍ मधित धकया िही ोंहो, ) धकया गया है श न् य गया है प्रधवष् ट करें (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 9 र्ीटीएए के अि सार ारत में धवधिधदडष्ट दरो ोंपर कर से प्र ायड एसटीसीजी की क ि रकम 9 01 अक्ट बर 2024 को या सके बाद शेयरो ोंकी प ििडरीद पर प ोंजीगत हाधि [अल्पकाधिक प ोंजी हाधि @20% / 30% / िाग दर] ( ) ( ) (केवि त ी दावा धकया जा सकता है जब िारा 2(22)( ) के तहत सोंबोंधित िा ाोंश आय की पेशकश की जाती है) 10 ल्प ( 1 ङ+ 2 + 3 ङ + 4 + 4 + 5 ङ + 6 10 + 7 + 8 - 9 + ( )) ( ) ( - 5, 6, 7, 8 9 ) 1 ( त् त् ब् ) / ब / / / / / i ि / प्य i स्ट् ii ii त्त प ोंजी अध िा प्रयोजि धिए 50ग अि सार अोंगीकृत प्रधत ि म ल्य iii [धकसी दशा में (कii) (कi) का 1.10 ग ा से iii अधिक िही ोंहोता है तो (कi) के रूप में इस अोंक को िें या अन्य था (कii) िें] 48 i स ीकर के धबिा अजडि की िागत i स ीकर के धबिा स िार की िागत(केवि 23 ज िाई ii ii 2024 से पहिे धकए गए स्थािाोंतर ो ोंके धिए िाग ) iiि स िार की क ि िागत ii (क) स ीकर के धबिा स िार की िागत ii ( ) (ि)स िार का व ड[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 21 (ग) स ीकर के साथ स िार की िागत (बी और सी केवि ii ( ) 23 ज िाई 2024 से पहिे स्थािाोंतर के धिए िाग ) iii प डतया या अि ता के अोंतर से सोंबोंधित व्यय iii योग (िi + िii + िiii) (जहाों स्थािाोंतर 23 ज िाई 2024 से पहिे हो िiiक+ iv िiiि(ग) + िiii; iv जहाों स्थािाोंतर 23 ज िाई 2024 को या सके बाद हो िi + िiiि (क) + िiii) ( iii – i v) 1 िारा 54 / 54 ङग/ 54 /54 क के अिीि कट ती ( िी े मद 1 में रे धवधिधदडष्ट करें ) ङ स्थावर सोंपधत्त पर दी डकाधिक प ोंजी अध िा (1 ग - 1 ) 1ङ अ ि सोंपधत्त के अोंतर की दशा में, कृपया धिम्नधिक्तित रे दें (कृपया धटप्प दें) त्त ( ) , . ( ) / देश ज्य . आिार िों. कोर्, धजप कोर् प्प यधद कर िारा 194झक के अिीि काटा गया है तो पैि/ देिा अधिवायड है, या द ावेजो ोंमें िरीदार द्वारा ► द्िृत धकया जाता है। एक से अधिक क्रेता की दशा में कृपया सम्बक्तित शेयर प्रधतशत और रकम पदधशडत करें अ ि सोंपधत्त पर क ि दी डकाधिक प ोंजीगत िा 1 (Ʃि1र्.) जहाों ह ाोंतर हुआ (क) 23 ज िाई 2024 से पहिे (23 ज िाई 2024 से 1 पहिे ह ाोंतररत स ी सोंपधत्तयो ोंपर प ोंजीगत िा की राधश) (ि) 23 ज िाई 2024 को या सके बाद (23 ज िाई 1 2024 को या सके बाद ह ाोंतररत स ी सोंपधत्तयो ोंपर प ोंजीगत िा की राधश) 22 2 2 स्लम्प धबक्री से जहाों स्थािाोंतर जहाों स्थािाोंतर 2 23 ज िाई 2024 23 ज िाई 2024 से पहिे हुआ हो को या सके बाद (i) हुआ हो (ii) क i धियम 11प.क.ङ (2) के अि सार ध त बाजार 2कi म ल्य ii धियम 11प.क.ङ (3) के अि सार ध त बाजार 2कii म ल्य iii प्रधत ि का प रा म ल्य(क i या क ii का 2कiii अधिकतम) ि व िबोंि या धव ाजि का श द्ध म ल्य 2ि (प्ररूप 3गर्.क (प्ररूप 3गर्.क का का 6(र्.)) 6(र्.)) ग शे (2कiii – 2 ि) 2ग िारा 54ङग के अिीि कट ती 2 ङ स्लम्प के धवक्रय से दी डकाधिक प ोंजी अध िा (2ग ि 2 ङ ि 2 ङi ि 2 ङii - 2 ) धिवाधसयो ोंके धिए, गैर-स ीबद्ध बाोंर् या गैर-स ीबद्ध धर्बें र (सरकार द्वारा जारी प ोंजी स ीबद्ध बाोंर् के 3 अधतररि) की धबक्री से (केवि त ी िाग होगा जब अोंतर 23 ज िाई 2024 से पहिे हुआ हो) क प्रधत ि का प रा म ल्य 3क ि िारा 48 के अिीि कट धतयााँ22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] i स ीकर के धबिा अजडि की िागत ि i ii स ीकर के धबिा स िार की िागत ि ii iii प डतया या अि ता के अोंतर से सोंबोंधित ि iii व्यय iv योग ( ि i + ि ii + ि iii) ि iv ग बोंि प ो ोंया धर्बें रो ों पर दी डकाधिक प ोंजी अध िा (3 क – 3 ि iv) 3 3 िारा 112(1) के अि सार स ीबद्ध प्रधत धतयो ों(इकाई के जहाों अोंतर 23 जहाों अोंतर 23 अधतररि) या श क पि बाोंर् की धबक्री से ज िाई 2024 से ज िाई 2024 को 4 प वड हुआ था (i) या सके प ात् हुआ हो (ii) प्रधत ि 4 48 अिीि i स ीकर के साथ अजडि की िागत i iक स ीकर के धबिा अजडि की िागत (जहाों अोंतर 23 ज िाई 2024 से पहिे हुआ था, केवि अधतररि कर की ग िा के प्रयोजि से iक िाग है धजसे 112(1) के परोंत क के अि सार पेक्षा धकया जाएगा) ii स ीकर के साथ स िार की िागत ii iiक स ीकर के धबिा स िार की िागत (जहाों अोंतर 23 ज िाई 2024 से पहिे हुआ था, केवि अधतररि कर की ग िा के द्देश्य के iiक धिए िाग है धजसे 112(1) के परोंत क के अि सार पेक्षा धकया जाएगा) iii प डतया या अि ता के अोंतर से सोंबोंधित iii व्यय iv जहाों क ि अोंतर 23 ज िाई 2024 से पहिे हुआ था, (िi + िii +िiii) iv (जहाों अोंतर 23 ज िाई 2024 को या सके बाद हुआ था, िiक +िiiक +िiii) ivक क ि (िiक +िiiक +िiii) (िारा 112(1) के परोंत क के अि सार अधिकता की ग िा के ivक प्रयोजि के धिए) (जहाों अोंतर 23 ज िाई 2024 से पहिे हुआ हो, वहाों िाग ) ो 4 4 (4 - 4 iv) 4 i i. 23 2024 ii. 23 2024 ब 4 ii गक परोि ि4 पर आक्त यो ोंपर दी डकाधिक प ोंजीगत गक िा जहाों अोंतर 23 ज िाई 2024 से पहिे हुआ था) (4क-िiv) 112(1)(क)(ii)(अ) या 112(1)(ग)(ii)(अ) के अि सार ि4 कर [स ीकर के साथ 20% पर एिटीसीजी] [अ4गi*20%] (िाग जहाों ह ाोंतर 23 ज िाई 2024 से पहिे हुआ था) र्. िारा 112(1) के प्रथम परोंत क के अि सार कर ि4र् . [स ीकर के धबिा एिटीसीजी 10%] (जहाों िाग अोंतर 23 ज िाई 2024 से पहिे हुआ था) [आ4गक*10%] (िाग जहाों अोंतर 23 ज िाई, 2024 से पहिे हुआ था) अधतररि रकम धजसे िारा 112(1) [आ4(र् ) – ि4 आ4(र्.)] के प्रथम परोंत क के अि सार पेक्षा धकया जािा आवश्यक है (जहाों अोंतर 23 ज िाई 2024 से पहिे हुआ हो, वहाों िाग )[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 23 5 धकसी क‍ पिी में सािार शेयर के धवक्रय या सािार ि5 अध न् यास धिधि इकाई या धकसी कारबार न् यास की ईकाई से धजस पर िारा 112क के अिीि एस टी टी सोंदत् त है i 23 ज िाई 2024 से पहिे अोंतररत ि5 पर प ोंजीगत ि5 i आक्त यो ोंकी धबक्री पर दी डकाधिक प ोंजीगत िा ii 23 ज िाई 2024 को या सके बाद अोंतररत ि5 पर ि5 ii प ोंजीगत आक्त यो ोंकी धबक्री पर दी डकाधिक प ोंजीगत िा 6 - ब ( 48 न्त ) स ीकर िा के धबिा ग िा की गई एिटीसीजी जहाों ि6i अोंतर था i. 23 ज िाई 2024 से पहिे- स ीबद्ध धर्बें र ि6ii ii. 23 ज िाई 2024 से पहिे- स ीबद्ध धर्बें र के अधतररि iii. 23 ज िाई 2024 को या सके बाद (केवि गैर-स ीबद्ध ि6iii शेयर या स ीबद्ध धर्बें र) 7 अधिवाधसयो ों धिए - (i) 112(1)( ), अि सार जहाों अोंतर 23 जहाों अोंतर 23 अस ीबद्ध प्रधत धतयाों, (ii) 115 में (iii) ज िाई 2024 से ज िाई 2024 को 115 ग में बोंि प ो ोंया जीर्ीआर, (iv) 115 प वड हुआ हो (i) या सके प ात् में ए आईआई धवक्रय (िारा 112 क में हुआ हो धवधदष् टड प्रधत धतयो ोंके धसवाय धजसके धिए त ि8 रा जाएगा ।) (ii) धटप्प : क्रम सों ा (iv) के धिए, अोंतर की तारीि के आिार पर आय का धववर आवश्यक िही ोंहै। i , - i ब ि/ ि ग्य i ब द्द श्य 50 i ब ( ) ii ब ii iii (i + ii) iii 48 अिीि i स ीकर धबिा अजडि की िागत i ii स ीकर धबिा स िार की िागत ii या अि ता अोंतर से iii iii सोंबोंधित व्यय iv ( i + ii + iii) iv 7 ऊ 7 ( iii - iv) (i) 23 2024 हु 7 i [(7(i),7(ii) 7(iii) ) (ii) 23 ब 7 ii (7i),7(ii) (7iii) हु (iii) 115 ब 7 iii24 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 8 ए आईआई/ए पीआई (गैर-धिवाधसयो)ों के धिए - धकसी कोंपिी में इधिटी शेयर या इधिटी ओररएोंटेर् ों र् की य धिट या धकसी धबजिेस ि8 ट की य धिट की धबक्री से, धजस पर िारा 115क के साथ पधित िारा 112क के अिीि एसटीटी का गताि धकया जाता है। i 23 ज िाई 2024 से पहिे ह ाोंतररत ि8 पर प ोंजीगत आक्त यो ोंकी धबक्री पर दी डकाधिक प ोंजीगत ि8iक िा ii 23 ज िाई 2024 को या सके बाद अोंतररत ि8 पर प ोंजीगत आक्त यो ोंकी धबक्री पर दी डकाधिक ि8iiक प ोंजीगत िा जहाों अोंतर 23 जहाों अोंतर 23 ज िाई 2024 से प वड ज िाई 2024 को 9 ऊ 1 8 हुआ हो या सके प ात् (i) हुआ हो (ii) i , i ब ि/ ि ग्य i ब द्द श्य i 50 ब ( ) ii ii ब iii (i + ii) iii 48 i 23 2024 i 23 2024 ब ब ii 23 2024 ii 23 2024 ब ब iii प डतया या अि ता के अोंतर से सोंबोंधित iii व्यय iv ( i + ii + iii) iv अधतशे (क iii– िiv) 7 िारा 54 /िारा 54 /िारा 54 क के अिीि 7 कट ती (िी े मद में रे धवधिधदडष्ट करें) ऊ 9 9 . 9 .i 9 .ii ङ 9 (9 - 9 ) 10 दी डकाधिक प ोंजी अध िा समझी गई राधश[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 25 प वड ों स्क  हााँ  िही ों  िाग िही ों िही होता , यधद हााँ, तो रें पि कराएों क्रम प वड व ड में ई आक्त याों अधजडत सों ा धजसमें / की गई / आक्त याों प वडव ड प ोंजी 23 अोंतररत धजसमें अध िा 2024 की गई आक्त याों िाता में है अधजडत से पयोग /धिधमडत की गई की गई है राधश (X) ब हु 54 /54 i 2021-22 /54 54 /54 Ii 2022-23 /54 54 /54 iii 2023-24 /54 न् झ ( i+ ii) i. 23 2024 त्पन्न हु i ii. 23 2024 ब त्पन्न ii हु (Xi + Xii + Xiii + ) 10 10 i. 23 2024 त्पन्न हु 10i ii. 23 2024 ब त्पन्न हु 10ii दी ाडवधि प ोंजीगत अध िा की प्रकृधत में आय/क्षधत के जररए पास (अि स ी पीटीआई रें)(ि11क1(i)+ 11 11 ि11क1(ii +ि11क2(i)+ि11क2(ii)+ि11ि) िारा 112क के अोंतगडत 10 प्रधतशत की दर से प्र ायड दी ाडवधि प ोंजीगत क1(i) ि11क1 अध िा की प्रकृधत में आय के जररए पास क1(ii) दी ाडवधि प ोंजीगत िा की प्रकृधत में पास-थ्र आय/हाधि, िारा 112क के क1(ii) अिीि 12.5% की दर से प्र ायड िारा 112क को ो कर 10 प्रधतशत की दर से प्र ायड दी ाडवधिक क2(i) ि11क2 प ोंजीगत अध िा की प्रकृधत में आय के जररए पास क2(ii) दी ाडवधि प ोंजीगत िा की प्रकृधत में पास-थ्र आय/हाधि, 112क के ि11क2(ii) अधतररि अ िाराओ ोंके अिीि 12.5% की दर से प्र ायड दीिड अवध प ोंजी अध िा के रूप में पास थ ाँ आय 20 प्रधतशत की दर ि ि 11ि से प्र ायड 12 1- 11 (अि स ी एसआई को धिया जािा है) क्रम आय परोक् त देश र्ीटीएए सोंधि के क् या क्रम आय परोक् त सों ा की मद सों. कािाम की अि सार टीआरसी सों ा की मद सों. रकम ि 1 से और िारा दर प्राप्त की रकम ि 1 से ि11 कोर् (यधद गई है ि11 धजसमें प्र ायड धजसमें सक्त‍ मधित िही ोंहो, सक्त‍ मधित धकया श न् य धकया गया है प्रधवष् ट गया है करें (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 12 1226 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ( ) 01 क्ट ब 2024 ब ( - II 115 @12.5% / 10%) ( ब 2(22)( ) ब ) ( 1ङ + 2ङ + 3 + 4 + 5 + 6 + 7 13 + 8 - 9 + 10 + 11 - 12 + ( ) ) ( 13 न्य 13 ) प ोंजीगत अध िा आय की राधश (िी े दी कई ताधिका र् के (11ii + 11iii + 11iv + 11v + 11vi + 11vii + 1 1 11viii + 11ix + 11x) 2 आ ासी धर्धजटि पररसोंपधत्त अोंतर से आय (अि स ी वी.र्ी.ए की मद सों. ि) 2 3 “प ोंजीगत अध िा ” शी ड के अिीि प्र ायड आय (ग1 + ग2) 3 प ोंजीगत अध िा के धवरुद्ध दावाकृत कट ती की जािकारी 54 / 54ङ / 54 / 54 1 54 के अिीि धकया गया कट ती का दावा म ि आक्त के अजडि की तारीि धदि/मास/व ड i i िई धम या आद्योधगक पक्रम के धिए िई धम या वि के ii क्रय/धिमाड की िागत ii िई धम या वि की िरीद की तारीि धदि/मास/व ड iii iii धियत तारीि से पहिे प ोंजीगत िा िेिा कीम में धिक्षेप की गई iv रकम iv (iv ) धिक्षेप की (iv ) (iv ) तारीि / / v दावाकृत कट ती की राधश v िारा 54 ग के अिीि दावाकृत कट ती धदि/मास/व ड i स्थ i / ब ii ( ज्य ) ii धदि/मास/व ड iii iii iv दावाकृत कट ती की राधश iv िारा 54 के अिीि दावाकृत कट ती i स्थ i धदि/मास/व ड ii ii न्न /ब धदि/मास/व ड iii iii iv iv (iv ) धिक्षेप की (iv ) (iv ) तारीि / / v दावाकृत कट ती की राधश v[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 27 िारा 54 क के अिीि दावाकृत कट ती i स्थ i धदि/मास/व ड ii ii धदि/मास/व ड iii iii iv iv (iv ) धिक्षेप की (iv ) (iv ) तारीि / / v दावाकृत कट ती की राधश v ङ दावाकृत कट ती (1 + 1 +1 +1 ) ङ (क9क तथा ि 12क में सक्तम्मधित राधश को ो कर जो र्ीटीएए के अोंतगडत प्र ायड िही ोंहै) प ोंजी ( . र्ीटी र्ीटीए अध िा ब 15% 20% 30% एए 10% 12.5 % 20% ए त्म ) 11 = . दर दर 1-2- 3-4- 5-6- 7-8-9- 10) 1 2 3 4 5 6 7 8 9 10 11 (आ1 ि + आ2ङii* + (अ1ङ (आ5i*+ (आ1 आ4गii+ *+ आ6ii*+ क*+ अ5ii*+ अ2ग* आ7गi* आ2ङi* ( 3ङii आ6iii*+ ( ( 3ङi ( 5ङ + + + *+ आ7गii* *+ *+ अ4ि* आ7गiii आ4गi* 4 ii + 4 i 8 * + 9 + + 12 i *+ आ8ii+ ब *+ + अ6 * * आ8**+ आ6i*+ 8 ii आ9ङii* 8 i ( ) + आ11क आ9ङi+ *+ + *) * अ7*+ 1i+ आ10i* ( ) आ10ii* त्म अ8ग+ आ11क + + ) अ(अ) 2+ आ11ि* आ11क1 आ(अ)) ) *+ ि11क2i i*+ आ(क)) ii 15% ( 3 *+ 4 *+ 8 *) (अ3ङii*+अ4कii*+अ8कii iii 20% +अ(अ)) iv 30% ( 5ङ+ 8 + ( )) (अ1ङ+अ2ग+अ4ि+ v अ6झ+अ7+अ8ग+अ(अ))28 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] र्ीटी vi एए 9 * दर (आ5i+आ6ii+ आ7गi*+आ7गiii+आ8i+ vii 10% आ11क1i+आ11क2i+ अ(क)) आ1 ि*+ आ2ङii+आ4गii+आ5ii+ आ6iii*+ 12.5 viii आ7गii+आ8ii+आ9ङii+अ1 % 0ii+ आ11क1ii+आ11क2ii+अ( अ) आ1 क+आ2ङi+आ3ग+ ix 20% आ4गi+आ6i+आ9ङi+आ10 i+आ11ि र्ीटी x एए 12 दर X (ii + iii + iv + i v + vi+vii+viii+ix+x) xi ब (i – xi) i ( 1 * ) ब ( 1- 8) , श , ( 1 * ) ब ( 1- 11) , श , द्ध / ि ब . / 15/6 16/6 स े 16/9 से 16/12 स े 16/3 से . तक 15/9 तक 15/12 तक 15/3 तक 31/3 तक (i) (ii) (iii) (iv) (v) 15% ग्य ल्प 1 20 ग् ल् 2 30% ग्य ल्प 3 ग्य ल्प 4 ग्य ल्प 5 10 % ग्य 6 12.5 ग् 7 20 % ग्य 8 ग्य 9 30% 10 अि स ी एसआई के मद 14ii से म ल्य दजड करें, यधद कोई हो[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 29 115 त्त . . प्प : त्य त्य स्थ . प्राप्त आ ासी धर्धजटि ( ) प्रधत ि पररसोंपधत अोंतर से ( ) 56(2)(x) आय (हाधि के मामिे में ( ल्प / श दजड करें) ) ( ों 6 – ों 5) ( ) न्य स्व ( ों 1) ( ों 2) ( ों 3) ( ों 4) ( ों 5) ( ों 6) ( ों 7) . ( 7 त्म ब ) ( बी. की मद सों. क 3 ) . ( 7 त्म ) ( सी जी की मद सों. 2) - न्य स्र न्य स्र 1 न्य (1 + 1 + 1 + 1 + 1ङ) 1 , ( i+ ii+क iii) 1 i (ii) और (iii) के अिावा िा ाोंश आय i ii िारा 2(22)( ) के अिीि िा ाोंश आय ii iii िारा 2(22)( ) के अिीि िा ाोंश आय iii , ( i + ii + iii + iv) 1 i ब त ब क से i ii धिक्षपो ोंसे (ब क/र्ाक र/सहकारी/ सोसाइटी/) ii iii आयकर प्रधतदाय से iii iv आय/क्षधत के जररए पास की प्रकृधत में iv v अ v , , 1 56(2) ( ) 1 ( i + ii + iii + iv + v) I ब ि i Ii स्थ त्त ब ि ii , त्त स्ट् ल्क Iii स्थ त्त ि ब iii ि , त्त स्ट् ल्क Iv ब ि न्य त्त iv त्त ब v न्य त्त ब ि ि v , त्त ब ङ न्य (कृपया प्रकृधत धिधदडष्ट करे) 1 ङ क्रों सों. प्रकृधत राधश30 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] िारा 10 के िोंर्ो ों के अिीि ट 1 की अ ीकृधत के कार आय िारा 56(2)(xii) के तहत प्र ायड धप िे व ड के द राि एक 2 व्यवसाय ट से एक इकाई िारक द्वारा प्राप्त कोई धिधदडष्ट राधश यथा अपेधक्षत पोंक्तियाों जोर्ी जा सकती ह ङ2 कोई अ आय (कृपया प्रकृधत धवधिधदडष्ट करें) 1ङ 2 धवशे दरो ोंपर प्र ायड आय(2क + 2ि + 2ग + 2 + 2ङ क्रों.सों. 1 से सोंबोंधित तत्व) 2 क ॉ , हु 2क ि 115 ( i + ii + iii + iv + v + vi) 2ि i िारा 68 के अिीि िार रोक िi ii िारा 69 के अिीि अस्पष्टीकृत धवधििाि िii iii िारा 69क के अिीि अस्पष्टीकृत िि आधद िiii iv िारा 69ि के अिीि अप्रकधटत धवधििाि आधद िiv v िारा 69ग के अिीि अप्रकधटत व्यय आधद िv vi िारा 69 के अिीि हुोंर्ी पर िार िी गई रकम िvi या प िाःसोंदाय रकम ग धवशे दर पर प्र ायड कोई अ आय ( गi गxiv का योग) 2ग िारा 115क(1)(क)(i) के अिीि प्र ायड अधिवासी गi i या धवदेशी कोंपिी द्वारा प्राप्त िा ाोंश 115क(1)(क)(अ) के परोंत क के अिीि प्र ायड िारा गiक 80िक की पिारा (1क) में यथाधिधदडष्ट, धकसी iक अोंतराडष्ट ीय धवत्तीय सेवा केंद्र में य धिट से धकसी अधिवासी (जो कोंपिी िही ोंहै) या धवदेशी कोंपिी द्वारा प्राप्त िा ाोंश िारा 115क(1)(क)(ii) के अिीि प्र ायड सरकार या गii ii ारतीय सम त्थाि से प्राप्त धवदेशी करेंसी पर ाज 115 (1)( )(ii ) गiii iii त्म ऋ 115 (1)( )(ii ) गiv iv 194ि (1) @5% िारा 115क(1)(क)(iiकक) के अिीि प्र ायड िारा गv v 194 ि ग(1) @4% में धिधदडष् ट ब् याज 115 (1)( )(ii ) गvi vi 194ि 115 (1)( )(ii ) गvii vii 194ि िारा 115क(1)(क)(iii) के अिीि प्र ायड धवदेशी गviii viii करेंसी में क्रय की गई िारा 10(23 ) में धवधिधदडष्ट य टीआई की य धिटो ोंया अ पारस्पररक आय िारा 115क(1)(ि) के अिीि प्र ायड सरकारी या गix ix ारतीय सम थाि से प्राप्त तकिीकी सेवाओ ोंके धिए ाधम या ीस से आय िारा 115कग के अिीि प्र ायड अधिवासी द्वारा गx x धवदेशी म द्रा में क्रय धकए गए बाोंर् के िा ाोंश पर आय[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 31 िारा 115कग के अिीि प्र ायड अधिवासी द्वारा गxi xi धवदेशी म द्रा में क्रय धकए गए जी.र्ी.आर के िा ाोंश पर आय 115 (1)(i) गxii xii ब ( 115 न्न) ि िारा 194ि में धिधदडष् ट बोंिप ो ों या सरकारी गxiii xiii प्रधत धतयो ोंपर ए .आई.आई दरो ोंब् याज द्वारा प्राप् त आय-िारा 115क (1)(i) के अि सार प्र ायड िारा 115ििक के अिीि प्र ायड अधिवासी गxiv xiv क्तििाध यो ोंया िेि सोंगमो ों पर कर धवशे दरो ोंपर प्र ायड के रूप में दावाकृत अ स्रोतो ोंसे आय की प्रकृधत में पासथ्र आय (र् ापर्ा ि पि धकया 2 जाए) ऊपर 1 और 2 में सक्तम्मधित रकम जो ारत में र्ीटीएए के अि सार धवशे दरो ोंपर प्र ायड के रूप में दावाकृत है (िी े की सार ी के ों 2 का योग) सोंधि के अि सार .1 i, दर ा 1 iii,1ि देश आय-कर िाग (क टीआरसी आय 1 , का आय-कर अधिधियम दर क्रम र्ीटीएए िही ों अध प्राप्त की 2 , 2ग िाम अधिधियम के (6 या 9 2 सों. की मद दजड धकया रकम और 2 और की िारा अि सार में से करें, गया है कोर् दर धिम्नतर) यधद (हाों/िही)ों सक्तम्मधित प्र ायड िही ोंहै) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 57 अिीि ( ि कट धतयो ोंसे ध जो 2क, 2ि, 2ग, 2 और 2 के अिीि धवशे दरो ोंपर प्र ायड 3 आय से सोंबोंधित ह ) व्यय/कट तीयाों (“ग” में इोंदराज के अिावा ) 3 अवक्षय (त ी पि , यधद आय “अि स ी ओएस” की 1ग 3 में प्र त की गई ) िारा 57(1) के अिीि िा ाोंश पर ाज व्यय (केवि त ी 3 पि जब 1(क)(i) और/या 1(क)(ii) में प्र ाधवत आय-म ल्य इोंदराज i िारा 57(i) के अिीि योग्य ाज व्यय-कधित राधश 3 i 3 4 िारा 58 के अिीि कट ती ि की जािे वािी रकम 4 5 िारा 59 के अिीि कर से प्र ायड िा 5 सामा िाग दरो ोंपर प्र ायड अ स्रोतो ोंसे श द्ध आय (1 (र्ीटीएए धहस्से से सोंबोंधित आय कम करिे के बाद)– 3 + 4 + 6 5) ( 4i ) 6 7 अन्‍दय स्रोतों से आय (िौड़ने िाले घोड़ों के स्ट्िाजमत्ि से जभन्न) (2+6) (6 को िून्‍दय प्रजिष्ट कर,ें यदि नकारात्मक ह)ै 7 8 िौड़ने िाले घोड़ों के स्ट्िाजमत्ि और उनके रखरखाि के दक्रयाकलाप से आय क प्राजियां 8क ख केिल 8क पर प्राजियों के संबंध में धारा 57 के अधीन कटौजतयां 8ख ग धारा 58 के अधीन कटौती नहीं की गई रकमें 8ग घ धारा 59 के अधीन कर से प्रभायड लाभ 8घ ङ बकाया (8क – 8ख + 8ग + 8घ) 8ङ 9 “अन्‍दय स्रोतों से आय” िीर्ड के अधीन आय (7 + 8ङ) (8 ङ को िून्‍दय ल,े यदि नकारात्मक हो) 932 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 10 अन्‍दय स्रोतों से आय के उिभूत/प्राजि होने के बारे में सूचना क्रम 16/6 से 15/9 16/9 से 16/12 से 16/3 से 31/3 अन्‍दय स्रोतों से आय 15/6 तक सं. तक 15/12 तक 15/3 तक तक (i) (ii) (iii) (iv) (v) धारा 2(24)(ix) में जनर्िडष्ट 1 लॉटररयों, क्रास िडड पहेली, िौड़, खेलों, िएु , बािी आदि से िीत धारा 115खखञ के अधीन 2 आनलाइन गेम से िीत क्रम सं. 1क(i) में जनर्िडष्ट लाभांि 3क आय क्रं. सं. 1क( iii) में जनर्िष्ड ट 3ख लाभांि आय 20% की िर पर धारा 115क(1)(क)(अ) के परंतुक के अनुसार से जभन्न, धारा 4 115क(1)(क)(i) के अधीन लाभांि आय (पीटीआई आय सजहत) 10% की िर पर धारा 115क(1)(क)(अ) के परंतुक के 5 अधीन लाभांि आय (पीटीआई आय सजहत) 10% की िर पर धारा 115कग के 6 अधीन लाभांि आय 20% की िर पर धारा 115कघ(1)(i) के अधीन लाभांि 7 आय (धारा 115कख में जनर्िडष्ट यूजनटों से जभन्न) (पीटीआई आय सजहत) डीटीएए िरों पर प्रभायड लाभांि 8 आय ब त्त ? ¶?  हााँ  ( ) 1 ब त्त ( ) 1 2 2 3 द्ध  ( )  व्यापाररक  3 िकद 4 द्ध  ( ) 4  हााँ[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 33 5 145 5 द्ध , , 6 ब स्ट् द्ध 6 च्च ( ब , , 6 1 , 2 , ब  3 ) ( ब , , 6 1 , 2 ब 3 ) स्ट् द्ध ( 6 )  हााँ  145 द्ध , 6 , – ब ब त्त त्त ट्ट ब ब न्न, ब त्त 1 कर प वड िा आय और व्यय िाते के अि सार कर से प वड िा (जैसा िाग हो) 1 2 1 ट्ट ब द्ध ( - 2 न्ह ) 2 1 35 ब द्ध 2 ( - न्ह ) त्त 3 3 न्य स्र 3 i िा ाोंश आय 3 i िा ाोंश आय के िारा 115ििज के तहत प्र ायड अथवा आय के अ ii अिावा 3 ii 3 शी ों के तहत धव ार ीय िा व हाधि िेिा में जमा प्राक्तप्तयाों/आय िारा 115ििज (अि स ी (के तहत वी.र्ी.ए अधि ह की 3 की मद त्त श द्ध िागत, यधद सों. ) कोई हो) 4 1 , 44कर्. 4 ब 5 (1 ) , ि / ों 5 / ब 5 न्य ि ( ) i i ii ii iii ( i + ii) 5 iii प्राप्त 5 बकाया बह (1– 2 – 2 – 3 - 3 – 3 - 3 – 5 ) 6 6 स्व त्व 7 त्त 7 न्य झ 7 न्य स्र 734 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] िारा 115ििज (अधि ह की 7 कीमत के अिावा) 8 (7 + 7 + 7 +7 ) 8 9 (6 + 8) 9 10 अप 10 11 i 32 (1)(ii) और िारा 32(1) (ii ) 11i ii 32 (1)(i) (आयकर धियम का 11ii पररधशष्ट 1 को धिधदडष्ट करते हुए ोंय अपिी सोंग िा करे ) iii (11i + 11ii) 11iii 12 ् (9 +10 - 11iii) 12 36 13 13 37 14 14 40 15 15 40 16 16 , न्त - 17 17 - 43 क्ष्म ध्य , 2006 23 18 18 19 41 झ 19 32 / 32 / 33 / 33 / 35 / 32 / 20 20 40 (3 ) / 33 / 72 झ 21 43 झ 21 22 28 44 न्य 22 न्य / न्य 23 ( ों , , 23 ब ) 24 (13+14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23) 24 25 32(1) (iii) 25 26 िारा 32कग के अिीि कट ती के रुप में अि ेय रकम 26 35 35 35 ( 35 35 27 27 35 23 ) 40 न्त 28 28 43 न्त 29 29 30 न्य 30 आ.स.प्र.मा. बढ़ 31 31 स्ट्ॉ ब 32 (25+26+27+28+29+30+31) 32 33 (12+24-32 ) 33 34 - i 44 34i[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 35 35 ट्ट ब न्न, ब त्त द्ध (33 + 34) 35 7 , 7 , 7 8 ट्ट ब 36 न्न ब त्त द्ध ( 7 , 7 , 7 8 36 35 ) ट्ट ब 37 ब द्ध 37 38 28 44 38 39 28 44 39 40 ट्ट ब (37 + 38 - 39) 40 35 ब 41 ब 41 42 28 44 जो 42 43 28 44 ((I) 35 ,(ii) 32 35 43 35 न्न) 44 ब (41 + 42 - 43) 44 45 35 (1) ॉ 45 46 ब (44 – 45 ) 46 िारा 35 क की प-िारा (5) के ऐसे स सोंगत िोंर्, जो धवधिधदडष्ट कारबार को सक्तम्मधित करते 47 47 है (र् प र्ा ि मे से यि करिे के धिए ) 48 शी ड ‘कारबार या वृधत्त से िा और अध िा ’ के अिीि प्र ायड आय ( 36+ 40+ 46+ 3 ) 48 ब न्त ( िािे को सी दशा में यधद . ब ब ब ी हुई ब न्य त्म . ) (1) (2) (3) = (1) – (2) ( त ी i ( 36) त्म ) ट्ट ब ii ( 40) ब iii ( 46) iv (ii + iii) v म जरा के बाद शे हाधि (i-iv) ् . . . . . / स्र (इस म्भ को केवि ( ट्ट ब ् . त ी रें जब आय त्त ( हु शे श हो या ब न्न) सकारात्मक हो) न्न) ब न्य स्त्र ( - (अि स ी बी.पी. के ( - त्त 34) मद का 2 v ) . 6) 1 2 3 4 5=(1-2-3-4) i त्त36 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ii ब ( ट्ट ब ब ) iii ट्ट ब iv िारा 35क के अिीि ब v 15 प्रधतशत की दर से कर प्र ायड अल् पकाधिक प ोंजी अध िा v 20 प्रधतशत की दर से कर योग्य अल् पकाधिक प ोंजी अध िा vi 30 प्रधतशत की दर से कर प्र ायड अल् पकाधिक प ोंजी अध िा vii अल् पकाधिक प ोंजी अध िा अि प्रय ि दरो ोंपर viii र्ीटीएए के अि सार ारत में धवशे दरो ों पर अल् पकाधिक प ोंजी अध िा ix 10 प्रधतशत की दर से कर प्र ायड दी डकाधिक प ोंजी अध िा ix 12.5 प्रधतशत की दर से कर योग् य दी डकाधिक प ोंजी अध िा x 20 प्रधतशत की दर से कर प्र ायड दी डकाधिक प ोंजी अध िा xi र्ीटीएए के अि सार ारत में धवशे दरो ों पर दी डकाधिक प ोंजी अध िा xii अ स्त्रोतो ों से श द्ध आय ( द ) xiii स्व त्व[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 37 xiv न् ग् xv xvi ् अि स ी पीटीआई िारा 115प ,115पक और 115पि के अि सार कारबार ास या धवधिवेश धिधि के पास के माध्यम से आय के रे क्र िारा 115प कारबा कारबा आय का शी ड ा धिवेश धिवि ऐसी म /115पक/115प र र ि को आय/क्षधत9=7 रकम ि द्वारा सक्तम्मधित ास/ ास/ व ड द्वारा -8 पर धिवेश सत्ता धवधिवे धवधिवे आ धवतरर स्त्रोत श धिधि श धिधि क्र य त ाि पर का िाम का म व ड कर स्थायी क्षधत कट ती िाता का , यधद सों ा धहस्सा कोई हो ों (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (र् ाप र्ा ि i गृह सोंपधत्त प्रदाि धकया जािा ii प ोंजी अध िा है) क अल्पकाधि क अवधि कi िारा 111क कi अ i य आ ि दी डकाधिक से म अवधि ध्य िi िारा 112क ाम के िi 112क से स i ध िाराएों ाप iii अ स्त्रोत क िा ाोंश ि अ iv दावा की गई आय जो ट प्राप्त होगी क िारा ……… के अिीि पोंक्तियाों जो े 2. i गृह सोंपधत्त ii प ोंजी अध िा क अल्पकाधि क अवधि कi िारा 111क कi अ i ि दी डकाधिक अवधि िi िारा 112क38 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] िi 112क से i ध िाराएों iii अ स्त्रोत क िा ाोंश ि अ iv दावा की गई आय जो ट प्राप्त होगी क िारा ……… के अिीि पोंक्तियाों जो े प्प ► इस अि स ी को रिे के धिए अि देशो ोंको धिदेधशत करें । एसआईई धवशे दरो ों से प्र ायड आय (कृपया अि देश देिें) .  धवशे दर आ स पर . (i) (%) (ii) 1 111 ( . . त्त  15 . . . )[ 23 2024 ] 1 111 ( . . त्त  20 . . . )[ 23 2024 ] 2 115 ( ल्प  30 ) 3 112(1) ( बद्ध  20( / . . . )[ 23 4( ) 4( ), , ध्य हु , ] र ) द 3 112(1) ( बद्ध /  12.5 शे व ) [ 23 2024 ध ] 112(1)(ग)(iii) (अस ीबद्ध प्रधत धतयो ोंपर अधिवासी के 10 4क धिए एिटीसीजी या स ीबद्ध धर्बें र के धसवाय)[जहाों  अतर 23 ज िाई, 2024 से पहिे िाग था] 112(1)(ग)(iii) (अस ीबद्ध प्रधत धतयो ोंपर अधिवासी के 12.5 धिए एिटीसीजी या स ीबद्ध धर्बें र के धसवाय)[जहाों 4ि  अतर 23 ज िाई, 2024 से पहिे िाग था] )[जहाों अोंतर 23 ज िाई 2024 को या सके प ात यथा िाग हो।] 115 (िारा 115कि में धिधदडष्ट इकाईयो ोंपर 10 5क अधिवासी के धिए एिटीसीजी)) [जहाों 23 ज िाई 2024  से पहिे यथा िाग अोंतर हो।] 115 (िारा 115कि में धिधदडष्ट इकाईयो ोंपर 12.5 5ि अधिवासी के धिए एिटीसीजी)[जहाों 23 ज िाई 2024 को  या सके प ात यथा िाग अोंतर हो।] 6 115 (बॉन्ड/  10 ) )[जहाों अतर 23 ज िाई, 2024 से पहिे िाग हो][भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 39 6 115 (बॉन्ड/  12.5 ) )[ जहाों अोंतर 23 ज िाई 2024 को या सके प ात यथा िाग हो।] 7 115 (  10 ) 8क 112( न्य ) )[ 23  20 2024 ] 8ि 112( न्य ) [ 23  12.5 2024 ] 9क 112 ( ब न्य न्म /  10 / . . . , . . त्त )[ 23 2024 ] 9ि 112 ( ब न्य न्म /  12.5 / . . . , . . त्त )[ 23 2024 ] र्ीटीएए के अि सार ारत में धवशे दरो ोंपर प्र ायड 10  एसटीसीजी र्ीटीएए के अि सार ारत में धवशे दरो ोंपर प्र ायड 11  एिटीसीजी िारा115कग (अधिवाधसयो ों द्वारा ब् याज के रूप में या 12 बॉंण् र्स या धवदेशी करेन् सी में क्रय धकया गये िा ाोंश से  10 आय) िारा 115कग के अिीि प्र ायड अधिवासी द्वारा धवदेशी म द्रा 13  10 में क्रय धकए गए जीर्ीआर या बाोंण्डस के िा ाोंश पर आय 14 115 ( , , , )  30 15 115ििञ (आििाइि गेम से जीत)  30 (अि स ी ओ.एस का 2कii) 16 115ििज आ ासी धर्धजटि पररसोंपधत के अोंतर से आय पर कर (अि स ी बी.पी का कारबार या वृधत्त से आय  30 3 ) ( अि स ी सी.जी का प ोंजीगत िा शी ड के तहत आय  30 ग2) 17 115 ( 68,69,69 ,69 ,69 , 69  60 ) 18 धवशे दर पर कोई अ आय (र् ापर्ा ि प्रदाि धकया (अि स ी ओ.एस के जािा है )  2ग का ाग) 19 न्य ( .  स्र से आय 2 )) 20 15% की दर पर प्र ायड अल्प काधिक प ोंजीिा की प्रकृधत  15 में पासथ्र आय 20 20% की दर पर प्र ायड अल्प काधिक प ोंजीिा की प्रकृधत  20 में पासथ्र आय 21 30 % की दर से प्र ायड अल् पकाधिक प ोंजी अध िा की  30 प्रकृधतकी पासथ्र आय 22 िारा 112क के अिीि 10% की दर पर प्र ायड दी डकाधिक  10 प ोंजीिा की प्रकृधत में पासथ्र आय40 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 22 िारा 112क के अिीि 12.5% की दर पर प्र ायड  12.5 दी डकाधिक प ोंजीिा की प्रकृधत में पासथ्र आय 23 20% की दर पर प्र ायड दी डकाधिक प ोंजीिा की प्रकृधत  20 में पासथ्र आय 24क िारा 112क से ध न् ि 10% की दर से प्र ायड दी ाडवधि  10 प ोंजीगत अध िा की प्रकृधत में आय के जररए पास 24ि िारा 112क से ध न् ि 12.5% की दर से प्र ायड दी ाडवधि  12.5 प ोंजीगत अध िा की प्रकृधत में आय के जररए पास 25 धवशे दरो ोंपर प्र ायड अ स्रोत से आय की प्रकृधत में पासथ्र  ( आय 2 ) 115 [अि प्रयो यधद ट का दावा िारा 11 तथा 12 धिधदडष्ट व्यक्ति अथवा 115 10(23 ग (iv)/ 10(23 ग (v)/ 10(23 ग (vi)/ 10(23 ग (viक)] 1 ब ल् 1 2 — धिधदडष्ट व्यक्ति त् 2 3 द्ध ल् (1-2) 3 4 (i) 10(1) ष् ब ह्य त् 4i . . (ii) 12कि या िारा 10(23ग) के द सरे परोंत क 4ii / अिोंधतम पोंजीकर /अि मोदि की तारीि तक की . . ., : 11 12 10(23 )(iv)/ 10(23 )(v)/ 10(23 )(vi)/ 10(23 )(vi ) (iii) 115 (2) 4iii . . (iv) (4i + 4ii + 4iii) 4iv 5 क् 4 ब ब त् 5 6 115 [3-(4iv-5] द्ध 6 7 115 क् - 7 8 115 ब् 8 9 िारा 115ि के अिीि धवधिधदडष्ट ऋ 9 10 क् - ब् 10 11 त् ब् 11 12 / त् (10 - 11) 12 13 1 2 3 / / / / / / 14 ब 15 ब 16 ख् 17[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 41 अि स ी - िारा 115ििझ के अिीि कधतपय सोंस्थाओ ोंकी धिधदडष्ट आय ििझ िारा 10(23ग) या िारा 11(3) के तीसरे परोंत क के स्पष्टीकर 4 में धिधदडष्ट समझी गई < अि स ी झ के ों 15 का 1 1 आय क ि > < अि स ी के ों 8 का 2 िारा 11(1ि) के अिीि आय 2 क ि > िारा 10(23ग) के इक्कीसवें परोंत क के अिीि आय धजसे आय मािा जाए जो धक िारा 3 3 13(1)(ग) के अि सार क ि आय से धिकािी जाए आय जो िारा 10(23ग) के िारा 10(23ग) के तीसरे परोंत क के िोंर् (ि) के ों ि 4 के कार ट प्राप्त िही ोंहै अथवा जो धक िारा 13(1)( ) के अि सार क ि आय से टाई 4 गई हो। 5 11(1)(ग) के अि सार क ि आय से िही ों टाई गई आय 5 सोंध त आय आय से 15 प्रधतशत आधि से पृथक करके जब ऐसा सों यि इस 6 6 अधिधियम के धिधदडष्ट पबोंिो ोंके आि ेय िही ोंहो 7 क ि (क ि क्रम सों. 1 से 6) 7 ब ( ब्ध) क्रों . . 90 सों. ( - .. ब ब ,सामा ब ब्ध 90 के ( - त्त अिीि आई ( )( ) सक्तम्मधित ) ( ) ब ॉ ि ) ( ) ( ) ( ) ( ) (ङ) ( ) 1 i त्त ब ii त्त iii iv न्य स्र ब 2 i त्त ब ii त्त iii iv न्य स्र प्प ► कृपया इस अि स ी को रिे के धिए अि देशो ों के प्रधतधिदेश करें42 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ब त्त की सोंधक्षप्त जािकारी ( धिवासी के मामिे में - . पि ) 1 ब त्त ब्ध ( त्य ब ( ब ( ) ( .) (90,90 , 91 ) ) ) ) ( ) ( ) ( ) ( ) (ङ) त्त के सोंबोंि में ब्ध ( 90 / 90 ) 2 2 (1 ( ) ) ब के सोंबोंि में कर ( 91) (1 ( ) 3 ) 3 ब कोई कर त्त है , 4 / त्य ? 4 / प्प ► कृपया इस अि स ी को रिे के धिए अि देशो ों के प्रधतधिदेश ब स्र अ 31 धदसोंबर, 2024 को समाप्त कैिेंर्र व ड के द राि धकसी समय धवदेशी धिक्षेपागार िातो ोंके ोरे (धजसके अोंतगडत 1 ायदा ाही धहत ी है ) क्र सों. देश देश धवत् तीय धवत् तीय धजप िाता प्राक्त थधत िाता अवधि के अोंत अवधि का का सों था सों था कोर् सों. िोििे द राि अधतशे के िाम कोर् का का की अधिकतम द राि िाम पता तारीि अधतशे िाते में सोंदत् त या जमा सकि ब् याज (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 43 31 धदसोंबर, 2024 को समाप्त कैिेंर्र व ड के द राि धकसी ी समय िाररत धवदेशी अध रक्षा िाते के ब् य रे (धजसके अोंतगडत ायदा ाही धहत ी है) क्र देश देश धवत् ती धवत् ती धजप िा प्राक्त थ िाता अवधि के अोंत अवधि के द राि सों. का का य य को ता धत िोि द राि अधतशे िाते से सोंदत/जमा िा को सों था सों था र् सों. िे की अधिकत सकि रकम (र् ाप म र् का का तारी म र्ा ि पबोंधित िाम पता ि अधतशे धकया जाए धजसमें रकम की प्रकृधत धवधिधदडष्ट हो जैसे धक 2 ाज/िा ाोंश/धवक्र य से प्राक्तप्तयाों या धवत्तीय आक्त यो ोंका मो ि/अ आय) (1 (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) ) (i) (ii) अ 31 धदसोंबर, 2024 को समाप्त कैिेंर्र व ड के द राि धकसी ी समय धकसी इकाई द्वारा िाररत धवदेशी सािार और ऋ ब् याज 3 के ब् य रे (धजसके अोंतगडत ायदा ाही धहत ी है) क्र देश देश इकाई इकाई धजप इकाई धहत धिवेश अवधि के अोंतम ल्य अवधि अवधि सों. का का का का कोर् की अधजडत का द राि के के िा कोर् िाम पता प्रकृधत करिे आरोंध क अधिकतम द राि द राि म की म ल् य अधतशे िृधत धवक्रय तारीि के से सोंबोंि क ि में सकि सोंदत् त आगम या या जमा धिवेश सकि का रकम मो ि (1 (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) ) (i) (ii) अ 31 धदसोंबर, 2024 को समाप्त कैिेंर्र व ड के द राि धकसी ी समय िाररत धवदेशी िकद म ल्य बीमा सोंधवदा या वाध डकी सोंधवदा 4 के ब् य रे (धजसके अोंतगडत ायदा ाही धहत ी है) क्र सों. देश का देश का धवत् तीय धवत् तीय धजप कोर् सोंधवदा की सोंधवदा का अवधि के िाम कोर् सों था सों था का तारीि िकद द राि धजसमें पता म ल् य या सोंधवदा के बीमा अभ् यधपडत सोंबोंि में सोंधवदा की म ल् य सोंदत् त या गई का जमा िाम सकि रकम (1) (2) (3) (4) (5) (6) (7) (8) (9) (i) (ii)44 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 31 धदसोंबर, 2024 को समाप्त कैिेंर्र व ड के द राि धकसी ी समय धकसी इकाई में िाररत धवत् तीय धहत के ब्य रे (धजसके अोंतगडत ायदा ाही धहत ी है) . - / ( प्रोद स्व ) त / (रु. ) गई (1 (2 (2 (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) ) ) ) (i) (ii ) 31 धदसोंबर, 2024 को समाप्त कैिेंर्र व ड के द राि धकसी ी समय अ ि सोंपक्तत् त के ब् य रे (धजसके अोंतगडत ायदा ाही धहत ी है) स्व त्व- . त्त त्त स्व / ( ि ) (रु. ) गई (1 (2 (2 (3) (4) (5) (6) (7) (8) (9) (10) (11) ) ) ) (i) (ii ) 31 धदसोंबर, 2024 को समाप्त कैिेंर्र व ड के द राि धकसी ी समय कोई अन् य प ोंजी आक्त त के ब् य रे (धजसके अोंतगडत ायदा ाही धहत ी है) स्व त्व- त्त . प्रोद स्व / ( त ) (रु. ) गई (1 (2 (2 (3) (4) (5) (6) (7) (8) (9) (10) (11) ) ) ) (i) (ii )[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 45 ङ 31 धदसोंबर, 2024 को समाप्त कैिेंर्र व ड के द राि धकसी ी समय िाता (िातो)ों धजसमें आप ह ताक्षर प्राधिकारी ह के ब् य रे (धजसके अोंतगडत ायदा ाही धहत ी है) और जो परोक् त क से में सक्त‍म धित िही ोंधकए गए ह । क् (7) , स्थ )7( . स्थ च्च / गई (रु. ) (1) (2 ) (2 ) (3 ) (3 ) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) ब ब न्य न्य , न्य न्य (8) , . (8) ब 0 , न्य ि (1) (2 (2 (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) ) ) (i) (ii) ब स्र ि न्य (i) (ii) ब त्त , . . ससे ि (6) , प्राप्त त्त हु गई (1) (2 ) (2 ) (3) (4) (5) (6) (7) (8) (9) (i) (ii) प् े ► अि स ी एस.ए अस ीबद्ध कोंपिी की शेयर िृधत यधद आप अस ीबद्ध कोंपिी ह तो कृपया धिम्नधिक्तित रे दें ;- प वडव ड के अोंत में शेयरिृधत के रे शेयर ारत में शेयर पैि अजडि की िाररत शेयरो ों प्रधतशेयर प्रधतशेयर धिगडम प्राप्त रकम िारक का धिवासी का तारीि की सों ाों अोंधकत कीमत िाम प्राक्तस्थधत प्रकार म ल्य46 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] प वडव ड के अोंत में आबोंटि िोंधबत रहते हुए सािार शेयर आवेदि ििराधश के रे शेयर ारत में शेयर पैि आवेदि आवेधदत प्राप्त आवेदि प्रधतशेयर अोंधकत प्र ाधवत धिगडम कीमत िारक का धिवासी का की शेयरो ोंकी की ििराधश म ल्य िाम प्राक्तस्थधत प्रकार तारीि सों ा शेयरिारको ोंके रे जो प वडव ड के अोंत में शेयर िारक िही ोंह धकन्त प वडव ड के द राि धकसी समय शेयर िारक थे शेयर ारत में शेयर पैि िाररत प्रधतशेयर प्रधतशेयर प्राप्त अजडि तारीि अक्त त्वहीि अोंतर की िारक का धिवासी का शेयरो ों अोंधकत धिगडम रकम की धजसको होिे की दशा में िाम प्राक्तस्थधत प्रकार की म ल्य कीमत तारीि वह रीधत शेयरिारक सों ाों शेयरिारक की स्थायी िही ोंरहता िाता सों ा है – - 31 , 2025 ि 1 – अि प्रयो यधद िारा 11 तथा 12 या िारा10 (23 )(iv)/ 10(23 )(v)/ 10(23 )(vi)/ 10(23 )(viक) ब 3 ज्य 115 स्व ि ( ॉ न्न) 1 1 [ ( - कi- i+ .)] 115 न्न ॉ ब स्व ि 2 2 [अि स ी ाग - ाग 1 के ( क + ि )] िारा 80 (2)(ि) के अिीि अधिस ध त स्थािो ों के क िवीिीकर और मरम्मत के धिए प्राप्त क पडस क प्रधतधिधित्व दाि [ . कi क + िiक] पय डि से ध क पडस [ कi क + ि ि िiक] परोक् त 1 में सक्त‍ मधित अध दाय को अपवधजडत करके प वड व ड के द राि व्य त्प िारा 11, 3 िारा 12 और िारा 10 (23ग)(iv), 10(23ग)(v), 10(23ग)(vi) तथा 10(23ग)(viक) में धिधदडष् ट 3 क ि आय (अि स ी ए आई का 10) 4 11(1)( ) ग्य 4 क ब त्त क ि ब ि 5 (1+3-4 ( 1- 1 )) 5 6 प तड या िाधमडक प्रयोजिो ोंके धिए या न्य ास/सों था के कधथत द्देश यो ोंके धिए आय का पयोजि :- ( , म् i , 15% त्य 6i [ . ] ऋ - [ 2 . ii 6ii 4] ॉ (न्य स्थ iii ) , 11(5) 6iii ॉ , [ . 4 ] त्त 2024-25 2 11(1) स्प iv 6iv (2) झ यधद पय डि (iv) िाग हो,ों जहाों धििाडर अधिकारी को प्ररूप सों.9क देिे का धवकल्प है यधद हाों, प्ररूप सों. 9क देिे की तारीि (धदि/मास/व ड)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 47 प तड या िाधमडक प्रयोजिो ोंहेत पयोजि के धिए या न् यास/सों था के कधथत द्देश यो ोंके धिए सोंध त या पृथक् रकम स धव तार तक जहाों तक यह िारा 11(1)(क)/िारा v 11(1)(ि) के अिीि या िारा 10(23ग) के तीसरे परोंत क के धिबोंििो ोंमें न्य ास/सों था में 6v िाररत सोंपक्तत् त से व् य त् पन् ि आय के 15 प्रधतशत से अधिक िही ोंहै [ परोक् त (1+3) के अधिकतम 15 प्रधतशत तक धिबंधित -(अि स ी क का क1)] V - , – 11(2) 11(5) 10(23 ) vi 6vi ें < 2024-25 म्भ 2> (vi) , 10 , 10 ( / / ) vii [6i +6ii+6iii+6iii +6iv+6v+6vi] 6vii 7 115 झ < 115 झ . 7 i 7i > 11 ब ब्ध ii 7ii ( . iii) iii 12(2) 7iii iv िारा 11(1) के अिीि अि ि ेय रकम . . 40(क)(iक) या 10(23ग) . . 7iv 40(क)(iक) v िारा 11(1) के अिीि अि ि ेय रकम . . 40अ(3)/(3अ) या 10(23ग) . . 7v 40अ(3)/(3अ) vi िारा 80जी(2)(ि) के साथ पधित िारा 11(1) के स्पष्टीकर 3क के िोंर् (क) या िोंर् 7vi (ि) या िोंर् (ग) के ों ि के मामिे में स्पष्टीकर 3ि के अि सार आय Vii िारा 80जी(2)(ि) के साथ पधित िारा 11(1) के स्पष्टीकर 3क के िोंर् (क) या िोंर् 7vii (ि) या िोंर् (ग) के ों ि के मामिे में स्पष्टीकर 1ि के अि सार viii कोई अ आय धजस पर आयकर अधिधियम के अिीि ट अिि ेय है 7viii ix [7i + 7ii+7iii +7iii +7iv +7v + 7vi + 7vii+7viii] 7ix 8 11(4) 8 11/10(23 )(iv)/10(23 )(v)/ 10(23 )(vi)/10(23 )(vi ) 9 9 ् [(5-6vii)+7ix +8] 10 क् 9 ब i त् ( 3) ( न् ) 10i ii ब त् ( ब 48 10ii ) iii ल् 10iii i 15%की दर से अल्पकाधिक प्र ायड (अि स ी सीजी के मद ई का 11ii) i i 20 प्रधतशत की दर से अल् पकाधिक प्र ायड (अि स ी सीजी के मद र् का i 11iii) ii 30% की दर से अल्पकाधिक प्र ायड (अि स ी सीजी के मद ई का 11iv) ii iii दी डकाधिक प्र ायड अि प्रय ि दरो ोंपर (अि स ी सीजी के मद ई का 11v) iii iv र्ीटीएए के अि सार ारत में धवशे दरो ोंपर अल्पकाधिक प्र ायड (अि स ी iv सीजी के मद ई का 11vi ) v क ि अल्पकाधिक ( i + i + ii + iii + iv) (यधद हाधि हो तो v श दजड करें) दी डकाधिक 10iii i 10% की दर से दी डकाधिक प्र ायड (अि स ी सीजी के मद ई का 11vii) i48 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] i 12.5 प्रधतशत की दर से दी डकाधिक प्र ायड (अि स ी सीजी के मद र् का i 11Viii ii 20%की दर से दी डकाधिक प्र ायड (अि स ी सीजी के मद ई का 9vii) ii iii र्ीटीएए के अि सार ारत में धवशे दरो ोंपर दी डकाधिक प्र ायड (अि स ी iii सीजी के मद ई का 11x) iv क ि दी डकाधिक ( iक+ i + ii + iii) (यधद हाधि हो तो श रें) iv ल्प / ) ( v + iv) ( 10iii न् ) 115 30% 10iii ( . 2) ( + ) 10iii iv न् ( ख् 9 ) 10iv v (10i + 10ii + 10iii + 10iv) 10v 11 [9+10] 11 12 10v द्ध (अनसु ूची सीवाईएलए के 2xv, 3xv and 4xv 12 का) ) 13 [11-12] 13 14 13 14 ( (i) ) 15 13 , 115 30 15 ( . iii) 16 115 30% की दर से 13 में सक्तम्मधित कर 16 िगाया जािा है (अि स ी 115 ििज की क्रम सों 7) 17 न्य (13-14-15-16) 17 2- यधद िारा 13क/13ि तथा िारा 10(21), 10(23 ), 10(23 ), 10(23 ), 10(23 . ), 10(23 . .), 10(29 ), 10(23 )(iii ), 10(23 )(iii ), 10(23 )(iii ), 10(23 )(iii ), 10(23 ), 10(23 ), 10(23 ), 10(24), 10(46), 10(47) 10(21), 10(23 ), 10(23 ), 10(23 ), 10(23 ), 10(23 . ), 1 10(23 . ), 10(23 . .), 10(23 ) 10(29 ) 10(46), 10(46 ), 1 10(46 ), 10(47), [अनुसूचीआईई -1 का क्रम सं. 1] ग्य 10(23क), 10(23ग)(iiiकख), 10(23ग)(iiiकग), 10(23ग)(iiiकघ), 10(23ग)(iiiकड.), 10(24) 2 ग्य [{अनुसूची आईई-2 का क्रम सं 1 (पंक्ति क के क्तिए)} or { अनुसूची आईई-3 का क्रम स ं3 2 } या { अनुसूची आईई-4 का क्रम स ं3 }] 10(21) ि 11(3), [अि स ी I के ों 15 का 3 3 योग] 4 13 4 स्ट् 13 ( 5 5 . 6vii) 6 ि स्व ि [घारा 13क और 13ख के क्तिए िागू] 6 7 क् i त्त [ 3] (यधद हाधि हो श रें) 7i ii ब त्त [ ब . 48 ] 7ii iii ल्प ( 5) 7iii i ल्प 15% ( 11ii) i i 20 ल् i ( . 11(iii))[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 49 30% ल्प ( ii ii 11iv) ( iii iii 11v) iv ल्प ( iv 11vi) ल्प ( i + i + ii + v v iii + iv) ( न्य ) ( ब 4) ( 7iii न्य ) 10% ( i i 11vii) 12.5 i ( 11Viii) i 20% ( ii ii 11ix) iii iii ( 11x) ( i + i + ii + iv iv iii) ( न्य ) ( v+ iv) (यधद हाधि हो 7iii श ) 115 30% 7 ( . 2) ( + ) 7 iv न्य स्त्र [ 9 ] 7iv v (7i + 7ii + 7iii + 7iv) 7v 8 [6+7v-4-5] +3 8 7v के धवरुद्ध म जरा की जािे वािी वतडमाि व ड की हाधि (अि स ी सीवाईएिए की 2xv, 3xv 9 9 और 4xv का योग) 10 (8-9) 10 10 ( (i) 11 11 ) 12 द्ध 12 13 (10-11+12) [ (10-11) 13 14 अधिकतम सीमाोंत दरो ोंपर प्र ायड आय 14 3- ज्य 10(23 ) 13(10) ब I. . (26) 10 23( ) 13 न्न ब 1 .7 न्न . 2 . 3 स्ट् स्थ , त्त . (i) (ii) ऋ .50 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ब , . (iii) , न्य ; (iv) . (v) . 13 (10) 40 ( ) (झ ), . (vi) ि 10 (23 ) ब स्प 13 (10) स्प 40 3 . (vii) ि , 10 (23 ) ब स्प 13 (10) स्प 40 (3 ) . (viii) ि , 10 (23 ) ब स्प (ix) न्य . . (x) (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix) 4 115 झ < 115 झ . 7 . (i) > 11 ब ब्ध . (ii) 11( . iii) (iii) 12(2) . 80 (2)( ) ि 11(1) स्प 3 ( ) ( ) . (iv) ( ) ल्ल स्प 3 80 (2)( ) ि 11(23 ) स्प 1 ( ) . (v) ( ) ( ) ल्ल स्प 1 (vi) न्य - . (vii) (i)+(ii)+(iii)+(iv)+(v)+(vi) . 5 11(4) . 6 [(1-2+3x)+4vii+5)] . 7 . 6 i त्त [ 3] ( न्य ) . ब त्त [ ब . 48 . ii ] iii ल्प i @ 15% ल्प ( . . 11ii) . i 20 ल् ( . 11(iii)) ii @ 30% ल्प ( . . 11 . iv) iii ज्य ल्प ( . . 11v) . iv ल्प ( . . 11vi) v ल्प ( i + i + ii + iii + iv) ( न्य . ) i @ 10% ( . . 11vii) . i 12.5 ( 11Viii)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 51 ii @ 20% ( . . 11ix) . iii . . . ल्प ( . . . 11x) iv ( i + i + ii + iii) ( न्य . ) ल्प / ( v + iv) ( . , न्य ) 115 @ 30% . ( . 2) ( + ) . iv न्य स्त्र [ . . 9 ] . v (7i+7ii+7iii +7iv) . 7v द्ध ( . . . 2xv, 3xv और . 8 4xv ) 9 (6+7-8) . 9 ( . (i) . 10 ) 115 @ 30% 9 . 11 ( . iii) 115 झ @ 30% 9 . 12 ( 115 झ . 9) 10 (23 ) ब 13 (10) . 13 (9-10-11-12) - त्व 1 सामा दरो ोंपर कर [क्र. सों. (17) ाग - के ाग ि 1 के ] या [क्र. सों. (13-14) ाग- , के ाग ि 2 के 1 ] या [क्र. सों. 13 , ाग ि- के ाग 3 के ] ( ऩ (ii) 1 @ 30%की दर से िारा 115ििग के अिीि अिाम सोंदाि पर कर [क्र. सों. 15, ाग - के ाग 1 के ] या [क्रम 1 सों. 11, ाग - के ाग 3 के ] @ 30% की दर से 115ििझ के अिीि प्र ायड आय पर कर [क्रम सों. 16, ाग - के ाग 1 के ] या [क्रम सों. 1 12, ाग - के ाग 3 ] अधिकतम सीमाोंत दरो ोंपर कर क्रम सों. 14, ाग - के ाग 1 1 . कृध आय पर ट [ ाग 2 में अि प्रय ि यधद (10-11) ाग - अधिकतम राधश कर प्र ायड से अधिक िही ोंहै। ] 1 (1 +1 +1 +1 +1 -1 ) 1 2 अि स ी एसआई की “िारा 115ििर्. के अिीि आय के ों i (ii) का 25% 2i ii पर (1 -अि स ी एसआई की “िारा 115ििर्. के अिीि आय 2ii iii (i + ii) 2iii 3 वा ् य और धशक्षा पकर 4% की दर पर (1 + 2iii) 3 4 त्व (1 +2iii+3) 4 552 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 90/90 ( टीआर का 2) 5 91 ( टीआर का 3) 5 (5 +5 ) 5 6 त्व (4-5 ) 6 7 सोंदेय ीस और ब् याज 7 ( 234 ) 7 ( 234 ) स्थ ( 7 234 ) आय की धववर ी प्र त करिे में व् यधतक्रम के धिए 7 ीस (िारा 234 ) सोंदेय क ि ब् याज और ीस (7 +7 +7 + 7 ) 7 . 8 त्व (6+7 .) 8 9 त्त (15 5 ) 9 स्त्रोत पर कर की कट ती (15 9 ) 9 स्त्र (15 7i 9 ) त्त स्व (15 5 ) 9 त्त (9 +9 +9 +9 ) 9 10 ( 9 , 8 न्य 0 ) 10 ( 9 , 8 ), ( , , ब 11 11 ) िारा 115िर्. के अोंतगडत ाज सधहत 115ि आय पर सोंदेय कर (अि स ी 115ि का क्रम 12 12 सों ा 12) हाों अथवा िही ोंका यि ा आपका ारत में ब क िाता है (प्रधतदाय का दावा करिे वािे ऐसे अधिवासी धजिका ारत ब क में 13 करें िाता िही ोंहै िही ों यि करेंगें)) ) प वड व ड के द राि धकसी समय ारत में िाररत स ी ब क िातो ोंके रे (र्ोरमेट िातो ोंको ो कर) क्रम ब ब क का िाम िाता सों . िातो ोंका प्रकार (ई- प्रधतदाय जमा करिे के धिए सों. ब ाइधिोंग य टीधिटी िाते का यि करें ( कम से . . द्वारा धदए जािे वािा कम एक िाते को  करें ) र् ापर्ा ि) i ii धटप्प ाः ात ाि 1. र्ारमेट िाते के धसवाय, धकसी समय में रे गए स ी िातो ों(ब क) का ररपोटड धकया जािा क 2. धवधवि िातो ोंके यधित होिे के मामिे में ररटिड के प्रसों कर के पश ात् वैि िातो ोंमें से धकसी एक िाते में प्रधतदाय जमा ब धकया जाएगा यथा अपेधक्षत पोंक्तियाों बढाई जा सकती ह ि) अधिवासी, अपिे धवकल्प पर एक धवदेशी ब क िाते का रा प्र त कर सकते ह : क्रों सों. एस.र्ब्ल्य .आई.ए .टी कोर् ब क का िाम देश की अवक्तस्थधत आई.बी.ए.एि 14 क् या आप प वड व ड के द राि धकसी ी समय (i) ब ( अक्त त्व त् म् ) , न्  हाों  िही ों (ii) ब न् ; (iii) ब स्र ? ( ) ( त् , ब श )[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 53 15 स्व . . ब . . ( .) ( / / ) (1) (2) (3) (4) (5) i ii iii iv v vi प्प ► ् - 9 9 स्व आय पर/स्त्रोत पर कर कट ती के रे [कट तीकताड(कट तीकताडओ)ों द्वारा जारी प्ररूप16 क या प्र त प्ररूप 16ि/16ग/16 /16 के अि सार] क्र.सों० वोंय/ अन् य अन् य कट तीकताड िारा अ ेध त ाि धवत्तीय व ड का इस व ड जमा टीर्ीएस का दावा प्र त की अ ेध त व् यक्तक् त व् यक्तक् त का टैि/ धजसके अदावाकृत टीर्ीएस (धवत्त व ड (केवि त ी जब समाि आय गई टीर्ीएस [धियम का पैि/ धकराएदार/ अिीि टीर्ीएस 2024-25 के द राि इसी व ड कर से धिए प्र ाधवत , तदि रूपी क्रेधर्ट 37िक(2) आिार क्रेता का टीर्ीएस काटा गया टीर्ीएस) िाग िही,ों यधद टीर्ीएस िारा ररसीट/ के अि सार (यधद पैि/ आिार की 194 एि के अिीि काटा गया। आहर अन् य टीर्ीएस कट ती व् यक्तक् त] क्रेधर्ट की गई है ब अन् य धवत्तीय अ ेध त वयों धियम वयोंक धियम 37िक(2) के क ि आय व् यक्तक् त से व ड टीर्ीएस कट ती 37िक(2) के के अि सार धकसी अ रकम का सोंबोंधित धजसमें अि सार धकसी हाथो ोंमें व्यक्ति के हाथो ोंमें दावा शी ड है) कट ती अ व्यक्ति के दावा धकया गया (यधद िाग की गई हाथो ोंमें काटा की गई हो) गया (यधद िाग हो) (1) (2) (3) (4) (4क) (5) (6) (7) (8) (9) (10) (11) (12) (13) आय टीर्ीएस आय टीर्ीएस पैि/ आिार i स्त्र ( 27 ) यों/अ अ ाि धवत् त व ड का इस व ड में दावा धकया अ ेध त . व्यक्ति सों व्यक्ति का . . टी.सी.एस(धवत्तीय गया जमा टी.सी.एस टी.सी.एस . सोंबोंधित पैि(यधद व ड 2024-25 के जमा जमा टी.सी.एस द राि सों धहत कर) टी.सी.एस जमा अ धियम 37- ब व्यक्ति से आई के सोंबोंधित अि सार अ व्यक्ति] त्त ोंय धियम यों धियम 37-आई सों धहत 37-आई दावा के अि सार धकया के धकया अ व्यक्ति अि सार गया द्वारा दावा अ धकया गया (यधद व्यक्ति िाग हो) द्वारा सों धहत धकया54 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (यधद िाग हो) (1) (2i) (2ii) (3) (4) (5) (6i) (6ii) (7i) (7ii) (8) . . i ii धटप्प ► कृपया ाग ि-टीटीआई के 9ग में ों (7)(i ) का योग रें त्य म , प /प ी , सत्य धिष् िा से यह ो ा करता/करती हों धक इसके साथ सोंिग्ि धववर ी और अि स ध यो,ों धववर ो ोंआधद में दी गई स िा मेरे सवोत् तम ाि और धवश वास में सही और प री है । म यह और ो ा करता/करती हों धक म यह धववर ी अपिी ..................... की हैधसयत में दे रहा/दे रही हों और म इस धववर ी को देिे और से सत् याधपत करिे के धिए सक्षम हों । मेरा थायी िाता सोंख याोंक ......................... है (यधद आबोंधटत हुआ हो) (कृपया अि देश देिें) । म यह और ो ा करता हों धक करार में धवधिधदडष् ट आिो िात् मक िार ाओ ोंका समािाि कर धदया है और करार की स ी धिबोंििो ोंऔर शतों का अि पािि कर धदया है ( स दशा में, जहाों िारा 92ग के अिीि धववर ी दाक्तिि धकया जािा िाग हो)ों स्थ l ” [फा. स.ं 370142/18/2025-टीपीएि] सरुबदें ुठाकुर, अवर सचिव, कर नीचि और चवधान टिप्पण : मलू चनयम, भारि के राजपत्र, असाधारण, भाग 2, खडं 3, उपखडं (ii) अचधसिू ना सख्ं या का0आ0 969(अ), िारीख 26 माि,च 1962 द्वारा प्रकाचिि चकए गए थ ेऔर उनका अचंिम सिं ोधन अचधसिू ना सख्ं या सा0काचन0 294(अ), िारीख 07 मई, 2025 द्वारा चकया गया । स्पष्टीकारक ज्ञापन : यह प्रमाचणि चकया जािा ह ैचक इस अचधसिू ना को भिू लक्षी रूप दने ेस ेचकसी व्यक्ति पर प्रचिकूल प्रभाव नहीं प ेगा। MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 9th May, 2025 No. 46/2025 G.S.R. 303(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. (1) These rules may be called the Income-tax (Eighteenth Amendment) Rules, 2025. (2) They shall be deemed to have come into force on the 1st day of April, 2025. 2. In the Income-tax Rules, 1962, in Appendix - II, for FORM ITR-7, the following FORM shall be substituted, namely: –––[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 55 INDIAN INCOME TAX RETURN Assessment Year [For persons including companies M required to furnish return under R ITR-7 sections 139(4A) or 139(4B) or O 139(4C) or 139(4D) only] 2 0 2 5 - 2 6 F “ (See rule 12 of the Income-tax Rules, 1962) (Refer instructions for guidance) Part A-GEN (A1) Name (as mentioned in deed of creation/ (A2) PAN establishing/ incorporation/ formation) (A4) Flat/Door/Block No (A5) Name of (A3) Date of formation/incorporation Premises/Building/Village (DD/MM/YYYY) N / / O I T A (A6) Road/Street/Post Office (A7) Area/Locality (A11)  (A12) Sub  M Status Status R O (see (see F N instructions) instructions) I L (A8) Town/City/District (A9) (A10) Pin code/Zip A N State code O S R E P (A13) Office Phone Number (A14) Mobile No. 2 (A15) Email Address 1 with STD code/Mobile No. 1 (A16) Email Address 2 (A17) (i) Return furnished under section 139(4A) 139(4B) 139(4C) 139(4D) (ii) Please specify the section under which the exemption is claimed (dropdown to be provided) (A18) Whether any project/institution is run by the assessee? (Yes/No) If Yes, then please furnish the details: Details of the projects/institutions run by you Sl. Name of the project/institution Nature of activity Classification (see instruction) (see instruction) (see instructions) 1 2 3 456 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (A19) Details of registration/provisional registration or approval under the Income-tax Act (Mandatory, if required to be registered) (Where regular registration/approval has been granted, details of provisional registration/ approval are not required) Sl. Section under which Date of Approval/ Approving/ Date from which registered/provisionally registration/provisional Notification/ registering registration/provisional registered or registration or Unique Authority registration/ approval approved/notified approval Registration is effective No. (URN) (Dropdowns to be 1 provided) 2 (A20) Details of registration/provisional registration or approval under any law other than Income-tax Act (including the registration under Foreign Contribution (Regulation) Act, 2010, registration on DARPAN portal of Niti Aayog and registration with SEBI) Sl. Law Specify Date of Approval/ Approving/ Date from which under/Portal on details in registration Notification/ registering the registration is which registered case ‘Any or Registration No. Authority effective other approval Law’ (Dropdowns to be 1 provided) 2 S U (A21) Return filed u/s (Tick) [Please  139(1)-On or before due date,  139(4)-After due date,  139(5)- T see instruction] Revised Return, A (ai) T  92CD-Modified return,  119(2)(b)- After Condonation of delay . S G Or filed in response to notice N (aii)  139(9),  142(1),  148,  153C I u/s L I F If revised/ defective/Modified, then enter Receipt No. __ (b) and Date of filing original return (DD/MM/YYYY) /___/___ If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b), enter unique number/ Document Identification Number (DIN) and (unique __ (c) date of such notice/order, or if filed u/s 92CD enter date of advance pricing number) /___/___ agreement (d) Residential status? (Tick)  Resident  Non-resident Whether any income included in total income for which claim under section 90/90A/91 has been made? (e)  Yes  No [applicable in the case of resident] [if yes, ensure to fill Schedule FSI and Schedule TR] Whether this return is being filed by a representative assessee? (Tick)   Yes (f)  No If yes, please furnish following information - (1) Name of the representative (2) Capacity of the Representative (drop down to be provided) (3) Address of the representative (4) Permanent Account Number (PAN)/Aadhaar No. of the representative Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following (g) information Name of Firm PAN (h) Legal Entity Identifier (LEI) details (mandatory if refund is 50 crores or more):[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 57 LEI Number Valid upto date (DD/MM/YYYY) A2 2 (A2 2) W N c h e t h a m eo f o m pa n y 1 a e r y o u h a T y p e o f th e c o m pa n y 1 b v e h e ld u n lis te d e q u ity s h a r e s a t a n y tim e d u r in g th e p r e v io u sI f y e s , p le a s e f u r n is h f o llo w in g in fo r m a tio n in r e s p e c t o f e O p e n in g S h a r e s a c q u ir e d d u r in g th e y e a r b a la n c e I s su e p r i P u r c h a sc e e p r ic e F a c p e r p e r P A D a te o f e N o . N o . s h a s h a r e (in N C o s t o f s u b s c r ip v a lo f o f r e c a s e o f a c q u is i tio n / u e s h a r s h a r (in p u r c h a stio n p u r c h a s p e r e s e s c a s e fr o m e s h a e o f e x is tin g r e fr e s s h a r e h o lh d e r ) is s ue ) 2 3 4 5 6 7 8 9  y e a r ? (T ic k ) q u ity s h a r e s S h a r e s tr a n s fe r r e d d u r in g th e y e a r N o . S a le o f c o n s id e rs h a r a tio n e s 1 0 1 1  Nos he 1  Y e s N o C lo s in g b a la n c e o . C o s t o f f a c q u is ia r tio n s 2 1 3 Where, in any of the projects/institutions run by you, one of the charitable purposes is (A23) i advancement of any other object of general public utility then- Whether there is any activity in the a i nature of trade, commerce or business  Yes  No referred to in proviso to section 2(15)? If yes, then percentage of receipt from ii % such activity vis-à-vis total receipts Whether there is any activity of rendering any service in relation to any b i trade, commerce or business for any  Yes  No consideration as referred to in proviso to section 2(15)? If yes, then percentage of receipt from ii % such activity vis-à-vis total receipts If ‘a’ or ‘b’ is YES, the aggregate annual receipts from such activities in respect of that S L ii institution I A Amount of aggregate annual T Sl. Name of the project/Institution E receipts from such activities D R a E H T b O Is there any change in the objects/activities during the Year on the basis of which (A24) i  Yes  No approval/registration/provisional registration was granted? If yes, please furnish following information:- ii A date of such change (DD/MM/YYYY) ____/____/________ Whether an application for fresh registration/provisional registration has been made in the prescribed form and manner within B  Yes  No the stipulated period of thirty days as per Clause (ab) of sub-section (1) of section 12A / Sub-clause (v) of Clause (ac) of sub-section (1) of section 12A Whether fresh registration/provisional C  Yes  No registration has been granted under section 12AB58 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] date of such fresh registration/provisional D ____/____/________ registration (DD/MM/YYYY) (A25) Is this your first return?  Yes  No Whether provisions of twenty second proviso to Section 10(23C) (A26)  Yes  No or Section 13(10) are applicable? If “Yes”, please furnish below information, whether: (a) Provisions of proviso to clause (15) of section 2 are applicable  Yes  No Conditions specified in clause (a) of tenth proviso to 10 (23C) /  Yes  No (b) sub-clause (i) of clause (b) of sub-section (1) of section 12A have been violated Conditions specified in clause (b) of tenth proviso to 10 (23C)/  Yes  No (c) sub-clause (ii) of clause (b) of sub-section (1) of section 12A have been violated Conditions specified in twentieth proviso to 10(23C)/ clause (ba)  Yes  No (d) of sub-section (1) of section 12A have been violated (i) Are you liable for audit under the Income-tax Act? (Tick)   Yes  No, If yes, furnish (A27) following information- (ii) Section under which you are liable for audit (specify section). Please mention date of audit report. (DD/MM/YY) a Name of the auditor signing the tax audit report N b Membership No. of the auditor O I T c Name of the auditor (proprietorship/ firm) A M R d Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm O F e Date of audit report N I T f Date of furnishing of the audit report ______/______/______ (DD/MM/YYYY) I D U g Acknowledgement number of the audit report A h Unique Document Identification Number (UDIN) (i) If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit report? (A28) Act and section (DD/MM/YY) Act and section (DD/MM/YY) (A29 i. Particulars of persons who were members in the AOP on 31st day of March, 2025 (to be filled by venture N ) capital fund/ investment fund) O IT Name and Address PAN Aadhaar Number Status A M Sl. No Percentage of share (if determinate) R O F N (1) (2) (3) (4) (5) (6) I S ’R E B M E M[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 59 ii Particulars regarding the Author(s) / Founder(s) / Trustee(s) / Manager(s), etc., of the Trust or Institution [to be mandatorily filled in by all persons filing ITR-7] A Details of all the Author (s)/ Founder (s)/ Settlor (s)/Trustee (s)/ Members of society/Members of the Governing Council/Director (s)/ shareholders holding 5% or more of shareholding / Office Bearer (s) at any time during the previous year Sl Nam Relatio Percentage Whethe Type of Identificatio Addres Mobile E-mail . e n Of r Identificatio n Number s numbe addres shareholdin Residen n (Select r s g in case of t of from drop shareholder India? down) B In case if any of persons (as mentioned in row A above) is not an individual then provide the following details of the natural persons who are beneficial owners (5% or more) of such person at any time during the previous year Whether Type of Identification Address Percentage of Resident Identification Number beneficial Sl. Name of (Select from ownership India? drop down) C Name(s) of the person(s) who has / have made substantial contribution to the trust / institution in terms of section 13(3)(b) during the previous year Sl. Name and address PAN Aadhaar Number D Name(s) of relative(s) of author(s), founder(s), trustee(s), manager(s), and substantial contributor(s) and where any such author, founder, trustee, manager or substantial contributor is a Hindu undivided family, also the names of the members of the family and their relatives at any time during the previous year Sl. Name and address PAN Aadhaar Number SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule I Details of amounts accumulated / set apart within the meaning of section 11(2) or in terms of third proviso to section 10(23C)/10(21)/10(21) read with section 35(1). Year of Amount Purpose of Amount applied Amount Balance Amounts accumulatio accumulate accumulatio for charitable/ Balanc taxed in available applied for n d in the year n religious/Scientif e any for charitable of ic research/ earlier applicatio or religious (F. Yr.) accumulatio social science or assessme n /Scientific n statistical nt year(s) research/ research social purposes upto science or the beginning of statistical the previous year research purpose during the previous year out of previous60 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] years’ accumulatio n (1) (2) (3) (4) (5) (6) (7) (8) = (2-4) = (5-6) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Total Year of Amount Amount Balance Amount Amount Amount Amount accumulatio applied for credited or amount invested invested or which is deemed to n purposes paid to any available or deposited in not be income (F.Yr.) other than trust or for deposite the modes utilized within the purpose institution application d in the other than during the meaning of for which registered u/s modes specified in period of sub-section such 12AB or specified section accumulat (3) of section accumulatio approved in 11(5) out of ion (if 11 (if n was made under sub- section 11 (if applicable applicable) (if clauses 11(5) applicable) ) applicable) (iv)/(v)/(vi)/(vi out of 11 a) of clause (23C) of section 10 (if applicable) (9) (10) (11) (12) (13) (14) (15) = (7-8-9- = 10) (9+10+13+14) 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 Total Schedule IA Details of accumulated income taxed in earlier assessment years as per section 11(3) AY Assessment year in which the amount referred at Col 6 of Schedule I was taxed (Figures in Rs.) FY Year of 2021-22 2022-23 2023-24 2024-25 Total accumulation (E) (F.Yr.) (A) (B) (C) (D) (A+B+C+D) 2019-20 2020-21 2021-22 2022-23 Total[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 61 Schedule D Details of deemed application of income under clause (2) of Explanation 1 to sub-section (1) of section 11. Year in Amount Reason of Out of the Amount Out of the Amount of Amount Balance which deemed deeming deemed taxed in deemed deemed which Amount of income is to be application application any earlier application application could not deemed deemed to applied claimed, assessment claimed, claimed in be Income be applied during (ग) income amount year(s) amount earlier applied being (F.Yr.) the has not required to required to years, and exemption previous been be applied be applied applied deemed claimed in year of received during the during the to be earlier years deeming during financial financial income on account of that year year u/s deemed year pertaining pertaining 11(1B) application to current to current during and required (घ) any Assessment AY the to be applied other reason year previous in FY 2025- year 26 onwards (1) (2) (3) (4) (5) (6) (7) (8) (9) = (6-7) = (4-6) Dropdowns Dropdowns to be to be provided provided Dropdowns 2024-25 to be provided Total Schedule DA Details of accumulated income taxed in earlier assessment years as per section 11(1B) Assessment year in which the amount referred at Col 5 of Schedule D was taxed (Figures Assessment Year in Rs.) Prior to AY Year of accumulation 2021-22 2022-23 2023-24 2024-25 Total 2021-22 (F.Yr.) (F) (A) (B) (C) (D) (E) (A+B+C+D+E) Prior to FY 2019-20 2019-20 2020-21 2021-22 2022-23 Total62 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Sched Statement showing the funds and investments as on the last day of the previous year [to be filled by assesses ule J claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) )] A Details of corpus 1 Corpus Openi Received/ App Amou Total Fina Closi Invest Amou Invest Donatio ng Treated as lied nt amou ncial ng ed in nt ed in n Balan corpus duri investe nt year Balan mode taxed mode ce as during the ng d or inves in ce as s in s on year the deposit ted whic on specif earlie other 01.04. year ed or h (4) 31.03. ied in r than 2024 back depo was 2025 Sec assess specif (corpu into sited appli 11(5) ment ied in s not corpus back ed as on years Sec applie (which into earlie 31.03. 11(5) d till was corp r 2025 as on 31.03. earlier us 31.03. 2024) applie 2025 d and not claime d as applic ation) where applic ation from corpus is S made D N on or U after F F 01.04.2 O 021 T N (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) E = = (7- M T (1+2+ 8-9) S E 5-3) V i. N I Repres F O enting S donatio L I ns A T receive E D d for the renovat ion or repair of places notified u/s 80G(2)( b) on or after 01.04.2 020 ii. – Other than (i) above receive d on or after 01.04.2 021 iii.- Other than (i)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 63 and (ii) above Total A Details of loan and borrowings 2 Opening Loan & Applied for Amount of Financial Total Closing Balance Borrowings the objects repayment of year in Repayment Balance as As on taken for of the trust loan or which (4) of loan or on 01.04.2024 applications or institution borrowing was borrowing 31.03.2025 towards during the during the applied during the objectives year year (which earlier year during the was earlier year applied and not claimed as application) where application from any loan or borrowing is made on or after 01.04.2021 (1) (2) (3) (4) (5) (6) (7) =(1+2-6) B Details of corpus investment/deposits made under section 11(5) as on 31.03.2025 Sl. Investment out of Mode of investment as per Amount of No section 11(5) investment (1) (2) (3) (4) i Corpus representing donation Dropdown to be provided donations received for the renovation (Please specify the nature) or repair of places notified u/s 80G(2)(b) on or after 01.04.2020 ii Corpus other than (i) above received on or after 01.04.2021 iii Other than (i) and (ii) above iv TOTAL C Investment held at any time during the previous year (s) in concern (s) in which persons referred to in section 13(3) and 21st Proviso of Section 10(23C) have a substantial interest Sl. Name and Whether the Number Class Nominal Income Whether the amount in col No. address of concern is a of of value of from the (6) exceeds 5 percent of the the concern company shares shares the investment capital of the concern during (tick as held held investment the previous year applicable  (tick as applicable  ) (1) (2) (3) (4) (5) (6) (7) (8) i  Yes  No  Yes  No ii  Yes  No  Yes  No iii  Yes  No  Yes  No iv  Yes  No  Yes  No v  Yes  No  Yes  No TOTAL D Other investments as on the last day of the previous year64 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Sl. Name and Whether the concern is a Class of shares Number of Nominal value of No. address of the company held shares held investment concern (tick as applicable  ) (1) (2) (3) (4) (5) (6) i  Yes  No ii  Yes  No iii  Yes  No iv  Yes  No v TOTAL E Voluntary contributions/donations received in kind but not converted into investments in the specified modes u/s 11(5) within the time provided Sl. Name and Value of Value of Amount out of (3) invested Balance to be treated No address of contribution/ contribution in modes prescribed under as income under the donor donation applied towards section 11(5) section 11(3) objective (1) (2) (3) (4) (5) (6) i ii iii iv TOTAL Part A-BS CONSOLIDATED BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025 A Sources of Funds 1 Own Funds Corpus out of the donations received for renovation or repair of places 1a a notified u/s 80G(2)(b) on or after 01.04.2020 b Other corpus received on or after 01.04.2021 1b c Corpus other than (a) and (b) 1c Income accumulated under third proviso to clause (23C) of section 10 or 1d d section 11(2) S D Balance Amount of deemed Income being exemption claimed in earlier 1e N U e years on account of deemed application and required to be applied in FY F F 2025-26 onwards O S f Any other reserve (Specify the nature) E C i Specify the nature i R U ii Specify the nature ii O S iii Total (ai + aii) 1fiii g Total fund (a+ b+c+d+e+f) 1g 2 Loan and Borrowings a Secured loans a b Unsecured loans (including deposits) b c Total Loan Funds (a+ b) 2c 3 Advances 3[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 65 4 Sources of funds (1g + 2c +3) 4 B Application of funds 1 Fixed assets a Gross Fixed Assets 1a b Depreciation 1b c Net Fixed Assets (1a-1b) 1c 2 Investments 2 3 Current assets, loans and advances a Current assets i Inventories I ii Sundry Debtors ii iii Cash and bank balances A Balance with banks iiiA S D B Cash-in-hand iiiB N U C Others iiiC F F O D Total Cash and cash equivalents (iiiA + iiiB + iiiC) iiiD N iv Other Current Assets iv O I T v Total current assets (i +ii + iiiD + iv) av A C I b Loans and advances B L P P c Total (av + b) C A d Current liabilities and provisions i Current liabilities A Sundry Creditors A B Other payables B C Total (A + B) iC ii Provisions ii iii Total (iC + ii) diii e Net Current Assets (3c – 3diii) 3e 4 Accumulated balance/ Any other reserve (deficit) 4 5 Total, application of funds (1+2+3e+4) 5 6 Out of 5, Investment made in modes specified u/s 11(5) 6 7 Out of 5, Investment made in modes other than specified u/s 11(5) 7 Schedule R Reconciliation of Corpus of Schedule J and Balance sheet Particulars Corpus out of the donations Other corpus Corpus other received for renovation or received on or than (1) and (2) repair of places notified u/s after 01.04.2021 80G(2)(b) on or after 01.04.2020 (1) (2) (3) A. Closing balance as on 31.03.2025 as per Schedule J B. Reasons of difference (+/-) (Bi+Bii+Biii) i) Purchase of fixed asset ii) Depreciation iii) Any other reason (Please specify)66 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] C. Closing balance as on 31.03.2025 as per Balance sheet (A+B) Schedule LA Political Party A) Whether registered under Section 29A of Representation of People 1  Yes  No Act, 1951 a If yes, please enter registration number b Date of Registration ____/_____/_____ B) Whether recognized by the Election Commission of India  Yes  No a If yes, date of recognition 2 Whether books of account were maintained? (tick as applicable  )  Yes  No 3 Whether the accounts have been audited? (tick as applicable  )  Yes  No If yes, furnish the following information: - a Date of furnishing of the audit report (DD/MM/YYYY) ____/_____/_____ b Name of the auditor signing the audit report c Membership No. of the auditor d Name of the auditor (proprietorship/ firm) e Proprietorship/firm registration No. Permanent Account Number (PAN) /Aadhaar No. of the auditor f (proprietorship/ firm) g Date of audit report ____/_____/_____ Y Whether the report under sub-section (3) of section 29C of the T 4 Representation of the People Act, 1951 for the financial year has been  Yes  No R A submitted? (tick as applicable  ) P L A If yes, then date of submission of the report (DD/MM/YYYY) ____/_____/______ C I T Whether any voluntary contribution from any person in excess I L 5 a of twenty thousand rupees was received during the year ? (tick as  Yes  No O P applicable  ) If yes, whether record of each voluntary contribution (other than contributions by way of electoral bonds) in excess of twenty b thousand rupees (including name and address of the person who  Yes  No has made such contribution) were maintained? (tick as applicable  ) Whether any donation exceeding two thousand rupees was received otherwise than by an account payee cheque or account payee bank  Yes  No 6 draft or use of electronic clearing system through a bank account or through electoral bond? (tick as applicable  ) 7 Please furnish the following information: - Total voluntary contributions received by the party during the a 7a F.Y. (b+d) Aggregate value of all the voluntary contributions received upto b 7b Rs. 20,000 during the F.Y. Aggregate value of all the voluntary contributions received upto ci 7ci Rs. 2,000 in cash during the F.Y. Aggregate value of all the voluntary contributions received upto cii 7cii Rs. 2,000 other than in cash during the F.Y. Aggregate value of all the voluntary contributions received more d 7d than Rs. 20,000/- during the F.Y.[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 67 Schedule ET Electoral Trust  Yes  1 Whether books of account were maintained? (tick as applicable  ) No Whether record of each voluntary contribution (including name, address and  Yes  2 PAN of the person who has made such contribution along with the mode of No contribution) were maintained? (tick as applicable  ) Whether record of each eligible political party to whom the distributable contributions have been distributed (including name, address, PAN and  Yes  3 registration number of eligible political party) was maintained? (tick as No applicable  ) Whether the accounts have been audited as per rule 17CA(12)? (tick as  Yes  T 4 applicable ) No S If yes, date of audit report in Form No.10BC (DD/MM/YYYY) _____/_____/______ U R Whether the report as per rule 17CA(14) furnished to the Commissioner of  Yes  T 5 L Income-tax or Director of Income-tax?(tick as applicable  ) No A Details of voluntary contributions received and amounts distributed during R 6 O the year T C i Opening balance as on 1st April i E L ii Voluntary contribution received during the year ii E iii Total (i + ii) iii iv Amount distributed to Political parties iv Amount spent on administrative and management functions of the v Trust (Restricted to 5% of Sr.no. ii above OR 5 lakh for first year of v incorporation and 3 lakh for subsequent years whichever is lesser) vi Total (iv + v) vi Total amount eligible for exemption under section 13B (Sr.no. 6ii of vii vii schedule ET if Amount distributed in 6iv is 95% of 6iii )(As per rule 17CA) viii Closing balance as on 31st March (iii – vi) viii Schedule VC Voluntary Contributions [to be mandatorily filled in by all persons filing ITR-7] Domestic Contribution (Other than anonymous donations taxable u/s A 115BBC) i Corpus donation (Aia +Aib) Ai Corpus representing donations a received for the renovation or repair Aia of places notified u/s 80G(2)(b) b Corpus other than above Aib ii Other than corpus donation (a) Grants Received from Government Aiia Grants Received from Companies under Corporate Social (b) Aiib Responsibility (c) Other specific grants Aiic (d) Other Donations Aiid (e) Total Aiie iii Voluntary contribution Domestic (Ai + Aiie) Aiii Foreign contribution (other than anonymous donations taxable u/s B 115BBC) i Corpus donation (Bia + Bib) Bi Corpus representing donations a received for the renovation or repair Bia of places notified u/s 80G(2)(b) b Corpus other than above Bib ii Other than corpus donation Bii iii Foreign contribution (Bi + Bii) Biii Specify the purpose for which foreign contribution has been iv Biv Free text box received C Total Contributions (Aiii + Biii) C68 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Anonymous donations, chargeable u/s 115BBC [Applicable to assessee D claiming exemption u/s 11 or 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via) or 10(23C)(iiiad) or 10(23C)(iiiae)] i Aggregate of such anonymous donations received i 5% of total donations received at Sl. No. C+Di or 1,00,000 ii ii whichever is higher {to be taken as iii Anonymous donations taxable u/s 115BBC @ 30% (i – ii) iii nil, if negative} Anonymous donations other than those included at Sl. No. Diii (Di-Diii E E of Schedule VC) Aggregate of income derived during the previous year excluding Voluntary contributions [to be Schedule AI filled by assesses claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)] 1 Receipts from main objects 1 2 Receipts from incidental objects 2 3 Rent 3 4 Commission 4 5 Dividend income 5 E M 6 Interest income 6 O C N 7 Agriculture income 7 I F O 8 Net consideration on transfer of capital asset 8 E 9 Any other income (specify nature and amount) T A G Nature Amount E R Pass through income/Loss (Fill schedule G a a G PTI) A b b c c d d e Total (9a+ 9b+ 9c +9d) e 9e 10 Total (1 + 2 + 3 + 4 + 5 + 6+ 8 + 9) 10 Amount applied to stated objects of the trust/institution during the previous year from all sources Schedule A referred to in C1 to C7 of this table- [to be filled by assessee claiming exemption u/s 11 and 12 or u/s 10(23C)(iv) or 10(23C)(v) or 10(23C)(vi) or 10(23C)(via)] Amount A Application towards the stated objects of the trust/institution Revenue Capital Total Donation(s) made to trust or institution(s) registered u/s 12AB or 1 approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than Corpus (100% 1 of donations made need to be entered here) 85% of the donation(s) made to trust or institution(s) registered 1a u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via)– Other than 1a Corpus 2 Religious 2 3 Relief of poor 3 4 Educational 4 5 Yoga 5 6 Medical relief 6 7 Preservation of environment 7[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 69 8 Preservation of monuments etc. 8 9 General public utility 9 Application which cannot be specifically identified under 1 to 9 10 10 above Cost of new asset for claim of Exemption u/s 11(1A) (restricted to 11 11 the net consideration) 12 Total (A1a to A11) 12 Expenditure not allowed as application, other than application out of source B B of fund at C2 to C7 (B1 + B2 + B3 + B4 + B5 + B6 + B7 + B8) Note: Amount entered in Sl. No. B should be out of Sl. No. A Donation to trust or institution registered u/s 12AB or approved 1 1 u/s 10(23C)(iv)/(v)/(vi)/(via) towards Corpus Donation to trust or institution registered u/s 12AB or approved 2 u/s 10(23C)(iv)/(v)/(vi)/(via) other than towards corpus in case of 2 donations out of accumulated income Donation to trust or institution registered u/s 12AB or approved 3 3 u/s 10(23C)(iv)/(v)/(vi)/(via) not having same objects Donation to any person other than trust or institution registered 4 u/s 12AB or approved u/s 10(23C)(iv)/(v)/(vi)/(via) 4 Application outside India for which approval as per proviso to 5 5 section 11(1)(c) is obtained Application outside India for which approval as per proviso to 6 6 section 11(1)(c) is not obtained Applied for any purpose beyond the objects of the trust or 7 7 institution 8 Any other disallowable application 8 Source of fund to meet revenue and capital application in Row A (to the C C extent amount at Sl. No. C2 to C7 is included in Sl. No. A12) Income derived from the property/income earned during previous 1 1 year (Excluding corpus) Income accumulated as under section 11(2) or third proviso to 2 2 section 10(23C) in earlier years Income deemed to be applied in any preceding year under clause 3 2 of explanation 1 of section 11(1) (applicable only when 3 exemption is claimed u/s 11 and 12) 4 Income of earlier years upto 15% accumulated or set apart 4 5 Corpus 5 6 Borrowed Fund 6 7 Any other (Please specify) 8 Total Amount applied during the previous year [A12-B-C2-C3-C4-C5-C6- D D C7] Amount which was not actually applied during the previous year out of D (if E E it is included in Sl. No. A12) Amount actually paid during the previous year which accrued during any F earlier previous year but not claimed as application of income in earlier F previous year G Total amount to be allowed as application (G=D-E+F) G Income & Expenditure statement [Applicable for assessees claiming exemption under sections 10(21),10(23AAA), 10(23B), 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), Schedule IE- 1 10(46), 10(46A), 10(46B),10(47) {Exemptions are not subject to computational or heads of income conditions} 1 Total receipts including any voluntary contribution 1 2 Application of income towards object of the institution 2 3 Accumulation of income 370 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Income & Expenditure statement [Applicable for assessee claiming exemption under sections Schedule IE- 2 10(23A), 10(24)] {Where certain heads of income only are taxable and other receipts reported in Row A below are exempt} Total receipts including any voluntary contribution (Excluding receipts falling under 1 1 taxable heads to be reported as per Row B) A 2 Application of income towards object of the institution 2 3 Accumulation of income 3 Yes 1 Do you have any income which is taxable? If Yes Please provide details (Tick ) No 1 Yes a Income from House Property? (If yes, Please fill Schedule HP) a No 1 Yes B b Income from Business or Profession (If yes, Please fill Schedule BP) b No 1 Yes c Income from Capital gains (If yes, Please fill Schedule CG) c No 1 Yes d Income from other Sources (If yes, Please fill Schedule OS) d No Schedule IE- 3 Income & Expenditure statement [applicable for assessee claiming exemption under sections 10(23C)(iiiab) or 10(23C)(iiiac)] (please fill up address for each institution separately): {Exemption is subject to Government grants exceeding fifty per cent of the total receipts including voluntary contributions} 1 Objective of the institution (drop down to be provided - Educational / Medical) 1 2 Addresses where activity is carrying out 2 3 Total receipts including any voluntary contribution 3 4 Government Grants out of Sl. No. 3 above 4 5 Amount applied for objective 5 6 Balance accumulated 6 Schedule IE- 4 Income & Expenditure statement [applicable for assessee claiming exemption under sections 10(23C)(iiiad) or 10(23C)(iiiae)] (please fill up address for each institution separately): {Exemption is subject to total receipts from all the institutions/universities not exceeding five crore rupees} Objective of the institution (drop down to be 1 1 provided - Educational / Medical) 2 Addresses where activity is carrying out 2 3 Gross Annual receipts 3 4 Amount applied for objective 4 5 Balance accumulated 5 (Add row option to be provided for Sl. No. 1 to 5 above) Sum of Gross Annual receipts (Sum of Sl. No. 3) Details of Income from House Property (Please refer to instructions) (Drop down to be provided Schedule HP indicating ownership of property) 1 Town/ City State Country PIN Code/ Zip Code Y Address of property 1 T R E Is the property co-owned?  Yes  No (if “YES” please enter following details) P O Assessee’s percentage of share in the property R P PAN/Aadhaar No. of Co- Percentage Share in Property E Name of Co-owner(s) S owner(s) (optional) U O I H II[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 71 [Tick  the Name(s) of Tenant PAN/Aadhaar No. of PAN/TAN/Aadhaar No. of Tenant(s) applicable (if let out) Tenant(s) (if available) (if TDS credit is claimed) option] I  Let out  Deemed let II out Gross rent received or receivable or lettable value (higher a of the two, if let out for whole of the year, lower of the two, if 1a let out for part of the year) The amount of rent which cannot be b 1b realized c Tax paid to local authorities 1c d Total (1b + 1c) 1d e Annual value (1a – 1d) 1e f 30% of 1e 1f Interest payable on borrowed capital g (Details are to be filled in the drop down to 1g be provided in e-filing utility) h Total (1f + 1g) 1h i Arrears/Unrealised rent received during the year less 30% 1i j Income from house property 1 (1e – 1h + 1i) 1j (fill up details separately for each property) 2 Pass through income/Loss if any * 2 Income under the head “Income from house property” (∑1j + 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 194-IB. NOTE► Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I. Schedule CG Capital Gains A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents) 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) 1 Date of purchase/ DD/MM/YYYY Date of sale/transfer DD/MM/YYYY acquisition a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii Full value of consideration adopted as per section S N I s n ia G iii 5 d0 oC es f no or t t h exe c p eu edrp 1o .s 1e 0 o tf im C ea sp (i ata i)l , G taa kin e s t h[i in s c fia gs ue r ( ea i ai s) aiii A G la (ai), or else take (aii)] L tip b Deductions under section 48 A a T C I P m i Cost of acquisition without indexation bi A r C e -t ii Cost of Improvement without indexation bii tr o Expenditure wholly and exclusively in connection h iii biii S with transfer iv Total (bi + bii + biii) biv c Balance (aiii – biv) 1c Deduction under section 54G/54GA (Specify details in item D d 1d below) e Short-term Capital Gains on Immovable property (1c - 1d) A1e F In case of transfer of immovable property, please furnish the following details (see note)72 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Address of property, Name of PAN/Aadhaar Percentage Pin S.No. Amount Country State buyer(s) No. of buyer(s) share code code, Zip code NOTE 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 percentage share and amount. 2 From slump sale A i Fair market value as per Rule 11UAE(2) 2ai ii Fair market value as per Rule 11UAE(3) 2aii Full value of consideration (higher of ai or iii 2aiii aii) B Net worth of the undertaking or division 2b (6(e) of Form 3CEA) C Short term capital gains from slump sale (2aiii-2b) A2c Where Where transfer transfer was was on From sale of equity share or unit of equity oriented Mutual Fund (MF) or before or after 3 unit of a business trust on which STT is paid under section 111A or 23rd 23rd 115AD(1)(b)(ii) proviso (for FII) (where A4 is not applicable) July July 2024 2024 (i) (ii) a Full value of consideration 3a b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection biii with transfer 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 prior to record date and d 3d dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) e Short-term capital gain on equity share or equity oriented MF A3e A3ei A3eii (STT paid) (3c +3d) For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian 4 company (to be computed with foreign exchange adjustment under first proviso to section 48) a STCG on transactions covered u/s 111A (A4ai+A4aii) A4a (i) Where the transfer was before 23rd July 2024 A4ai (ii) Where the transfer was on or after 23rd July 2024 A4aii STCG from sale of shares not covered in sl.no 4a or sale of A4b b debentures For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per 5 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 ia received/receivable in respect of unquoted shares b Fair market value of unquoted shares ib determined in the prescribed manner[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 73 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 or b) ii Full value of consideration in respect of aii securities 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 connection with transfer 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 months prior to record date and d dividend/income/bonus units are received, then loss arising 5d out of sale of such security to be ignored (Enter positive value only) Short-term capital gain on securities (other than those at A3 above) by an FII e A5e (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 than quoted a i shares, enter the following details a Full value of consideration received/receivable in respect of ia unquoted shares 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 section ic 50CA for the purpose of Capital Gains (higher of a or b) ii Full value of consideration in respect of aii assets 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 connection with transfer 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 bought/acquired within 3 months d prior to record date and dividend/income/bonus units are 6d received, then loss arising out of sale of such asset to be ignored (Enter positive value only) e Deemed short term capital gains on depreciable assets 6e f Deduction under section 54G/54GA 6f STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e g A6g – 6f) 7 Amount deemed to be short term capital gains74 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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?  Yes  No  Not applicable. If yes, then provide the details below Sl. Previous Section under which New asset acquired/constructed Amount not year in deduction claimed in Previous year in Amount utilised used for new which asset that year which asset out of Capital asset or transferred acquired/constructed Gains account remained unutilized in Capital gains account (X) i 2021-22 54G/54GA ii 2022-23 54G/54GA iii 2023-24 54G/54GA b Amount deemed to be short term capital gains u/s 54G/54GA, other than at ‘a’ 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, (Fill up schedule PTI) (A8ai+A8aii+A8b + A8c) A8 A8 Pass Through Income/Loss in the nature of Short Term a(i) A8ai Capital Gain, chargeable @ 15% Pass Through Income/loss in the nature of Short Term Capital a(ii) A8aii Gain, chargeable @ 20% Pass Through Income/Loss in the nature of Short Term b A8b Capital Gain, chargeable @ 30% Pass Through Income/Loss in the nature of Short Term c A8c Capital Gain, chargeable at applicable rates Amount of STCG included in A1 – A8 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA Sl. Amount AIt 1em to N Ao 8. Country Article Ra Tte r ea as t yp er W Th Ret Che r Section aR s a pt ee r Applicable No. of above in name & of (enter NIL, if obtained of I.T. I.T. rate [lower income inw ch luic dh e d Code DTAA charn go eat ble) (Y/N) Act Act of (6) or (9)] 9 (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of STCG claimed as not chargeable to tax in India as per DTAA A9a Total amount of STCG claimed as chargeable to tax at special rates in India as b A9b per DTAA Capital loss on buy back of shares on or after 01st October 2024 A(A) [Short Term Capital loss @20% / 30% / Applicable rate] A(A) (can be claimed only if respective Dividend income u/s 2(22)(f) is offered)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 75 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8 - A9a 10 A10 +A(A)) B Long-term capital gain (LTCG) (Sub-items 6, 7& 8 are not applicable for residents) From sale of land or building or both (fill up details separately for each property) (in case of co- 1 ownership, enter your share of Capital Gain) Date of purchase/ DD/MM/YYYY Date of DD/MM/YYYY acquisition sale/transfer a i Full value of consideration received/receivable ai s n ii Value of property as per stamp valuation authority aii ia G Full value of consideration adopted as per section 50C for la iii the purpose of Capital Gains [in case (aii) does not exceed aiii tip a 1.10 times (ai), take this figure as (ai), or else take (aii)] C m b Deductions under section 48 r e -t i Cost of acquisition without indexation bi g n Cost of acquisition with indexation (Applicable only for o L iia transfers before 23rd July 2024) biia iib Total Cost of Improvement biib (a)Cost of improvement without indexation biib(a) (b)Year of improvement (c)Cost of Improvement with indexation (b & c biib(c applicable only for transfers before 23rd July 2024) ) Add row Expenditure wholly and exclusively in connection with iii biii transfer Total (where transfer is before 23rd July 2024 biia + biib(c) + biii ; iv where transfer is on or after 23rd July 2024 bi + biib(a) + biv biii) c Balance (aiii – biv) 1c Deduction under section 54D/54EC/54G/54GA (Specify details in d 1d item D below) e Long-term Capital Gains on Immovable property (1c - 1d) B1e f In case of transfer of immovable property, please furnish the following details (see note) Address of S. Name of PAN/Aadhaar No. Percentage Pin Amount property, Country State No. buyer(s) of buyer(s) share code code, Zip code NOTE► 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 percentage share and amount. g Total Long-term Capital Gains on Immovable property (ƩB1e) B1g where transfer was B1ga (a) Before 23rd July 2024 (sum of capital gains on all properties transferred before 23rd July 2024) (b) On or after 23rd July 2024 (sum of capital gains on all B1gb properties transferred on or after 23rd July 2024)76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Where Where transfer transfer was was on or 2 From slump sale before 23rd after 23rd July 2024 July 2024 (i) (ii) i Fair market value as per Rule 11UAE(2) 2ai ii Fair market value as per Rule 11UAE(3) 2aii a Full value of consideration (higher of ai or iii 2aiii aii) (6(e) of Form (6(e) of Form b Net worth of the undertaking or division 2b 3CEA) 3CEA) c Balance (2aiii – 2b) 2c d Deduction u/s 54EC 2d Long term capital gains from slump sale(2c-2d) e B2e B2ei B2eii For residents, from sale of unlisted bonds or unlisted debenture (other than capital indexed 3 bonds issued by Government) (applicable only where transfer was before 23rd July 2024) a Full value of consideration 3a b Deductions under section 48 Cost of acquisition without i bi indexation Cost of improvement without ii bii indexation Expenditure wholly and exclusively iii biii in connection with transfer iv Total (bi + bii +biii) biv c LTCG on bonds or debenture - (3a-biv) B3c Where Where transfer was From sale of listed securities (other than a unit) or zero coupon transfer was 4 on or after bonds as per sec 112(1) before 23rd 23rd July July 2024 (i) 2024 (ii) a Full value of consideration 4a b Deductions under section 48 i Cost of acquisition with indexation bi ia Cost of acquisition without indexation (where transfer was before 23rd bia July 2024, applicable only for the purpose of computing excess tax to be ignored as per proviso to 112(1)) ii Cost of improvement with bii indexation iia Cost of improvement without indexation (where transfer was before 23rd July 2024, applicable biia only for the purpose of computing excess tax to be ignored as per proviso to 112(1)) iii Expenditure wholly and exclusively biii in connection with transfer iv Total where transfer was before 23rd July 2024, (bi + bii +biii) biv (where transfer was on or after 23rd July 2024, bia +biia +biii)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 77 iva Total (bia + biia + biii) (for the purpose of computing excess as per proviso section 112(1)) (applicable biva where transfer was before 23rd July 2024) B4c Long Term Capital Gains on assets at B4 (4a – biv) c i. Before 23rd July 2024 B4ci ii. On or After 23rd July 2024 B4cii Long Term Capital Gains on assets at B4 above where transfer was before 23rd July 2024) (4a – biva) ca B4ca (for the purpose of computing excess tax as per proviso to section 112(1)) Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A) [LTCG d at 20 % with indexation] [ B4ci*20%] B4d (applicable where transfer was before 23rd July 2024) Tax as per 1st Proviso to section 112(1) [LTCG at 10 % without indexation] (applicable where transfer was e B4e before 23rd July 2024)[ B4ca*10%] (applicable where transfer was before 23rd July, 2024) Excess amount that is required to be ignored as per 1st f proviso to section 112(1) [B4(d) – B4(e)] B4f (applicable where transfer was before 23rd July 2024) From sale of equity share in a company or unit of equity oriented B5 5 fund or unit of a business trust on which STT is paid under section 112A Long-term Capital Gains on sale of capital assets at B5 B5i i transferred before 23rd of July 2024 Long-term Capital Gains on sale of capital assets at B5 B5ii ii transferred on or after 23rd of July 2024 For NON-RESIDENTS- from sale of shares or debenture of Indian 6 company (to be computed with foreign exchange adjustment under first proviso to section 48) LTCG computed without indexation benefit where transfer was B6i i. Before 23rd July 2024- Listed Debentures B6ii ii. Before 23rd July 2024- other than Listed Debentures B6iii iii. On or after 23rd July 2024 (only Unlisted shares or Listed debentures) For NON-RESIDENTS- from sale of, (i) unlisted securities as per Where sec. 112(1)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as Where transfer referred in sec. 115AC, (iv) securities by FII as referred to in sec. transfer was was on or 7 115AD before 23rd after 23rd July 2024 July 2024 Note : For serial number (iv), break up of income based on date of (i) (ii) transfer is not required. In case securities sold include shares of a a i company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of ia unquoted shares b Fair market value of unquoted shares determined in the ib prescribed manner c Full value of consideration in respect of unquoted shares adopted as per section 50CA for ic the purpose of Capital Gains (higher of a or b)78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ii Full value of consideration in respect of aii securities 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 Expenditure wholly and exclusively in iii biii connection with transfer iv Total (bi + bii +biii) biv Long-term Capital Gains on assets at 7 above in case B7c of NON-RESIDENT (aiii-biv) B7ci (i) Where transfer was before 23rd July 2024 B7cii [applicable for (7(i),7(ii)& 7(iii)] c (ii) Where transfer was on or after 23rd July for (7i),7(ii) & (7iii) B7ciii (iii) From sale of securities by FII as referred to in sec. 115AD For FII/FPI (NON-RESIDENTS) - From sale of equity share in a 8 company or unit of equity oriented fund or unit of a business trust B8 on which STT is paid under section 112A read with section 115AD Long-term Capital Gains on sale of capital assets at B8 B8i i transferred before 23rd July 2024 Long-term Capital Gains on sale of capital assets at B8 B8ii ii transferred on or after 23rd July 2024 Where Where transfer transfer was was on or 9 From sale of assets where B1 to B8 above are not applicable before 23rd after 23rd July 2024 July 2024 (i) (ii) a In case assets sold include shares of a company i other than quoted shares, enter the following details a Full value of consideration ia received/receivable in respect of unquoted shares b Fair market value of unquoted ib shares determined in the prescribed manner c Full value of consideration in ic respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ii Full value of consideration in respect of aii assets other than unquoted shares iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition with indexation for bi transfer before 23rd July 2024 and without indexation for transfer on or after 23rd July 2024 ii Cost of improvement with indexation for bii transfer before 23rd July 2024 and without indexation for transfer on or after 23rd July 2024 iii Expenditure wholly and exclusively in biii connection with transfer[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 79 iv Total (bi + bii +biii) biv c Balance (aiii – biv) 9c d Deduction under section 54D//54G/54GA (Specify 9d details in item D below) e Long-term Capital Gains on assets at B9 above(9c- B9e B9e 9d) B9e B9ei B9eii 10 Amount deemed to be long-term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?  Yes  No  Not applicable. If yes, then provide the details below a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?  Yes  No  Not applicable. If yes, then provide the details below S.no Previous year in Section under New asset acquired/constructed Amount Whether which asset which Previous year in Amount not used date of transferred deduction which asset utilised out of for new limitation / claimed in acquired/constructed Capital Gains asset or withdrawal account remained was before unutilized 23rd July in Capital 2024 gains account (X) i 2021-22 54D/54G/54GA ii 2022-23 54D/54G/54GA iii 2023-24 54D/54G/54GA b Amount deemed to be long-term capital gains, other than at b ‘a’(bi+bii) i. Where deemed capital gain arose before 23rd July 2024 bi ii. Where deemed capital gain arose on or after 23rd July 2024 bii Total amount deemed to be long-term capital gains (Xi + Xii + Xiii + B10 b) B10i i. Where deemed capital gain arose before 23rd July 2024 B10ii ii. Where deemed capital gain arose on or after 23rd July 2024 Pass Through Income/Loss in the nature of Long Term Capital 11 Gain, (Fill up schedule PTI) (B11a1(i)+B11a1(ii)+B11a2(i)+B11a2(ii) B11 + B11b) Pass Through Income/ Loss in the nature of Long-Term a1(i) B11a1(i) Capital Gain, chargeable @ 10% u/s 112A Pass Through Income/ Loss in the nature of Long-Term a1(ii) B11a1(ii) Capital Gain, chargeable @ 12.5% u/s 112A Pass Through Income/Loss in the nature of Long-Term a2(i) Capital Gain, chargeable @ 10% under sections other than B11a2(i) 112A Pass Through Income/Loss in the nature of Long-Term a2(ii) Capital Gain, chargeable @ 12.5% under sections other than B11a2(ii) 112A Pass Through Income/ Loss in the nature of Long-Term b B11b Capital Gain, chargeable @ 20% Amount of LTCG included in items B1 to B11 but claimed as not 12 chargeable to tax or chargeable at special rates in India as per DTAA80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Rate as per Rate Item No. B1 to Whether Applicable Amount Country Article Treaty Section as Sl. B11 above in TRC rate [lower of name & of (enter NIL, of I.T. per No. which obtained of (6) or income Code DTAA if not Act I.T. included (Y/N) (9)] chargeable) Act (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of LTCG claimed as not chargeable to tax in B12a India as per DTAA b Total amount of LTCG claimed as chargeable to tax at B12b special rates in India as per DTAA Capital Loss on buy back of shares on or after 01st October 2024 BII (Long Term @12.5% / 10% for transactions covered u/s 115AD for B(A) Non-residents) (can be claimed only if respective Dividend income u/s 2(22)(f) is offered) Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B13 13 B7c + B8+ B9e+ B10+B11-B12a + B(A)] C1 Sum of Capital Gain Incomes (11ii + 11iii + 11iv + 11v + 11vi + 11vii + C1 11viii + 11ix + 11x of table E below) C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule C2 VDA) C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3 D Information about deduction claimed against Capital Gains In case of deduction u/s 54D/54EC /54G/54GA give following 1 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 Amount deposited in Capital Gains Accounts iv aiv Scheme before due date (iva) Date of Deposit (ivb) Account Number (ivc) IFS Code dd/mm/yyyy v Amount of deduction claimed av b Deduction claimed u/s 54EC i Date of transfer of original asset bi dd/mm/yyyy Amount invested in specified/notified bonds (not ii bii exceeding fifty lakh rupees) iii Date of investment biii dd/mm/yyyy iv Amount of deduction claimed biv c Deduction claimed u/s 54G i Date of transfer of original asset ci dd/mm/yyyy Cost and expenses incurred for purchase or ii cii construction of new asset Date of purchase/construction of new asset in an iii ciii dd/mm/yyyy area other than urban area Amount deposited in Capital Gains Accounts iv civ Scheme before due date (ivb) Account (iva) Date of deposit (ivc) IFS Code Number dd/mm/yyyy v Amount of deduction claimed cv d Deduction claimed u/s 54GA[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 81 Date of transfer of original asset from i di dd/mm/yyyy urban area Cost and expenses incurred for purchase ii dii or construction of new asset Date of purchase/construction of new asset iii diii dd/mm/yyyy in SEZ Amount deposited in Capital Gains iv div Accounts Scheme before due date (ivb) Account (iva) Date of Deposit (ivc) IFS Code Number dd/mm/yyyy v Amount of deduction claimed dv Total deduction claimed (1a + 1b + 1c + 1d) e e E ESet-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT E chargeable under DTAA) Sl Short term capital loss set off Long term capital loss set off Curren . t year’s capital 20% 12.5% gains remain ing after set off (11=1- Gain of current year 2-3-4- Type of (Fill this column only if DT DT 5-6-7- Capital computed figure is applicable AA AA 15% 30% 10% 20% 8-9-10) Gain positive) rate rate rate remain s s ing after set off (9=1- 2-3-4- 5-6-7- 8) 1 2 3 4 5 6 7 8 9 10 11 (B1gb*+ (A3eii*+ B2eii*+ A4aii*+ B4cii* + (B1ga*+ A8aii*+A (B5i*+B6ii* B5ii*+B Loss to be (A3ei B2ei* (A)) (A1e*+ + B7ci*+ 6iii* set off (Fill *+ +B3c*+B4 (A5e*+ A2c*+A4b*+ B7ciii + +B7cii*+ this row if A4ai ci*+ B12 i A8b*+A( A6g* A9b B8i**+ B8ii*+ figure *+ B6i*+ b A)) +A7*+A8c* B11a1i*+B1 B9eii*+ computed is A8ai B9ei*+ +A(A)) 1a2i* B10ii* negative) *) B10i*+ +B(A)) B11a1ii* B11b*) + B11a2ii* +B(A)) ii 15% (A3ei*+ A4ai*+ A8ai*) (A3eii*+ A4aii*+ iii 20% Shor A8aii*+A(A)) t iv 30% (A5e*+ A8b*+A(A)) term capit (A1e*+ applica v al A2c*+A4b*+A6g* ble rate gain +A7*+A8c*+A(A) ) DTAA vi A9b rates82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (*+ B5i*+B6ii*+ B7ci*+ vi B7ciii + B8i*+ 10% i B11a1i*+B11a2i*+B(A) ) (B1gb*+ B2eii*+ B4cii* Lon +B5ii*+B6iii* +B7cii*+ vig 12.5% B8ii*+ B9eii*+B10ii* ii term B11a1ii*+B11a2ii*+B(A capit ) ) al (B1ga*+ gain B2ei*+B3c*+B4ci*+B6i ix 20% *+B9ei*+ B10i*+ B11b*) DTAA x B12b rates Total loss set off (ii + iii + iv + v + vi xi + vii + viii + ix + x) xi Loss remaining after set off (i-xi) i The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) is after setoff with similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. F Information about accrual/receipt of capital gain 16/9 to Upto 15/6 16/6 to 15/9 16/12 to 15/3 16/3 to 31/3 S. No. Type of Capital gain / Date 15/12 (i) (ii) (iv) (v) (iii) Short-term capital gains 1 taxable at the rate of 15% Short-term capital gains 2 taxable at the rate of 20% Short-term capital gains 3 taxable at the rate of 30% Short-term capital gains 4 taxable at applicable rates Short-term capital gains 5 taxable at DTAA rates Long- term capital gains 6 taxable at the rate of 10% Long- term capital gains 7 taxable at the rate of 12.5% Long- term capital gains 8 taxable at the rate of 20% Long- term capital gains 9 taxable at the rate DTAA rates Capital gains on transfer of Virtual Digital Asset 10 taxable at the rate of 30% Enter value from item 14ii of schedule SI, if any[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 83 Schedule VDA Income from transfer of Virtual Digital Assets u/s 115BBH (Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction) Sl. Date of Date of Head under which Cost of Consideration Income No. Acquisition Transfer income to be taxed Acquisition Received from (Business/Capital transfer of Gain) (In case of gift: Virtual a. Enter the Digital amount on which Assets tax is paid u/s (enter nil in 56(2)(x) if any case of loss) b. In any other (Col. 6 – case cost to Col. 5) previous owner) (Col. (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) 1) Add Rows A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. A3d 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 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1 1 1d + 1e) a Dividends, Gross (ai+aii+aiii) 1a i Dividend income other than (ii) and (iii) ai Dividend income u/s 2(22)(e) ii aii iii Dividend income u/s 2(22)(f) aiii b Interest, Gross (bi + bii + biii + biv + bv) 1b i From Savings Bank bi From Deposits (Bank/ Post Office/ ii bii Co-operative Society) S iii From Income-tax Refund biii E C In the nature of Pass-through R iv biv U income/Loss O S v Others bv R E c Rental income from machinery, plants, buildings, etc., Gross 1c H T Income of the nature referred to in section 56(2)(x) which is O d 1d chargeable to tax (di + dii + diii + div + dv) Aggregate value of sum of money received without i di consideration In case immovable property is received without ii dii consideration, stamp duty value of property In case immovable property is received for inadequate iii consideration, stamp duty value of property in excess of diii such consideration as adjusted as per section 56(2)(x) In case any other property is received without iv div consideration, fair market value of property In case any other property is received for inadequate v consideration, fair market value of property in excess of dv such consideration84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] e Any other income (please specify nature) 1e Sl. Nature Amount No. Income due to disallowance of exemption 1 under clauses of section 10 Any specified sum received by a unit holder 2 from a business trust during the previous year chargeable u/s 56(2)(xii) Rows can be added as required Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e elements related to 2 2 Sl. No. 1) Winnings from lotteries, crossword puzzles, races, card ai 2ai games etc. chargeable u/s 115BB aii Winnings from online games chargeable u/s 115BBJ 2aii Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + b 2b bvi) 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 Any other income chargeable at special rate (total of ci to c 2c cxiv) Dividends received by non-resident (not being a company) or a foreign i company chargeable u/s ci 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) Dividend received by non-resident (not being a company) or a foreign company, from a unit in an ia International Financial Services cia Centre, as referred to in sub-section (1A) of section 80LA chargeable under proviso to 115A(1)(a)(A) Interest received from Government or Indian concern on foreign ii cii currency debts chargeable u/s 115A(1)(a)(ii) Interest received from iii Infrastructure Debt Fund ciii chargeable u/s 115A(1)(a)(iia) Interest referred to in section iv 194LC(1) - chargeable u/s civ 115A(1)(a)(iiaa) @ 5% Interest referred to in Proviso to v section 194LC(1) - chargeable u/s cv 115A(1)(a)(iiaa) @4 % Interest referred to in section 194LD vi cvi - chargeable u/s 115A(1)(a)(iiab) Distributed income being interest vii referred to in section 194LBA - cvii chargeable u/s 115A(1)(a)(iiac)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 85 Income from units of UTI or other Mutual Funds specified in section viii 10(23D), purchased in Foreign cviii Currency - chargeable u/s 115A(1)(a)(iii) Income from royalty or fees for technical services received from ix ix Government or Indian concern - chargeable u/s 115A(1)(b) Income by way of interest from bonds purchased in foreign currency x cx by non-residents - chargeable u/s 115AC Income by way of dividends from GDRs purchased in foreign currency xi cxi by non-residents - chargeable u/s 115AC Income received by an FII in respect of securities (other than units xii cxii referred to in section 115AB) - chargeable u/s 115AD(1)(i) Income received by an FII on bonds or Government securities referred to xiii cxiii in section 194LD – chargeable as per proviso to section 115AD(1)(i) Income received by non-residents xiv sportsmen or sports associations cxiv chargeable u/s 115BBA Pass through income in the nature of income from d other sources claimed as chargeable at special rates 2d (drop down to be provided) Amount included in 1 and 2 above, which is claimed as e chargeable at special rates in India as per DTAA (total 2e of column (2) of table below) Sl. Amount Item Country Article Rate as per Whether Section Rate Applicable No. of No.1ai, name & of DTAA Treaty TRC of I.T. as per rate [lower income 1aiii, 1b Code (enter NIL, obtained Act I.T. of (6) or to 1d, 2a, if not (Y/N) Act (9)] 2c & 2d chargeable) in which included (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II Deductions under section 57(other than those relating to income chargeable at special rates 3 under 2a, 2b, 2c, 2d & 2e) Expenses / Deductions (other than entered a 3a in c) Depreciation (available only if income b 3b offered in 1c of "schedule OS") Interest expenditure on dividend u/s c 57(i) (available only if income offered in 3c 1a(i) and/or 1a(ii)) Eligible Interest expenditure u/s 57(i) – ci 3ci computed value d Total 3d 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 586 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Net income from other sources chargeable at normal applicable rates (1 (after reducing 6 6 income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA) Income from other sources (other than from owning race horses) (2+6) (enter 6 as nil, if 7 7 negative) 8 Income from the activity of owning and maintaining race horses a Receipts 8a Deductions under section 57 in relation b 8b to receipts 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) 8e Income under the head “Income from other sources” (7 + 8e) (take 8e as nil if 9 9 negative) 10 Information about accrual/receipt of income from Other Sources Other Source From 16/6 to From 16/9 From 16/12 From 16/3 to S. No. Upto 15/6 Income 15/9 to 15/12 to 15/3 31/3 (i) (ii) (iii) (iv) (v) Winnings from lotteries, crossword puzzles, races, 1 games, gambling, betting etc. referred to in section 2(24)(ix) Winnings from online 2 games u/s 115BBJ Dividend Income 3a referred in Sl. No. 1a(i) Dividend Income 3b referred in Sl. No. 1a(iii) Dividend Income u/s 115A(1)(a)(i) other than as per proviso to 4 section 115A(1)(a)(A) @ 20% (Including PTI income)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 87 Dividend income under proviso to section 5 115A(1)(a)(A) @ 10% (Including PTI Income) Dividend Income u/s 6 115AC @ 10% Dividend Income (other than units referred to in section 115AB) 7 u/s 115AD(1)(i) @ 20% (Including PTI Income) Dividend income 8 chargeable at DTAA Rates Schedule General OA Do you have any income under the head business and profession?  Yes  No (if “yes” please enter following details) 1 Nature of Business or profession (refer to the instructions) 1 2 Number of branches 2 Method of accounting employed in the previous year (Tick)   3 3 mercantile  cash 4 Is there any change in method of accounting (Tick)   Yes 4 Effect on the profit because of deviation, if any, in the method of accounting 5 employed in the previous year from accounting standards prescribed under 5 section 145A 6 Method of valuation of closing stock employed in the previous year 6 Raw Material (if at cost or market rates whichever is less write 1, if at a  6a cost write 2, if at market rate write 3) Finished goods (if at cost or market rates whichever is less write 1, if at b  6b cost write 2, if at market rate write 3) Is there any change in stock valuation method (Tick)   Yes  c 6c No Effect on the profit or loss because of deviation, if any, from the method of d 6d valuation prescribed under section 145A88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule BP Computation of income from business or profession A From business or profession other than speculative business and specified business 1 Profit before tax as per income and expenditure account (as applicable) 1 Net profit or loss from speculative business included in 1 (enter –ve 2a 2a 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 Income/ receipts credited to profit and loss c Other sources 3c 3 account considered under other heads of ci Dividend income 3ci income or chargeable u/s 115BBH other than cii Dividend income 3cii (Item No. u/s 115BBH (net A of of Cost of d 3d Schedule Acquisition, if VDA) any) 4 Profit or loss included in 1, which is referred to in section 44AE 4 5 Income credited to Profit and Loss account (included in 1) which is exempt N O a Share of income from firm(s) 5a I S S b Share of income from AOP/ BOI 5b E F O Any other exempt income (specify R c nature and amount) P R i ci O S ii cii S E N iii Total (ci + cii) 5ciii I S U d Total exempt income 5d B M 6 Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 4– 5d) 6 O R a House property 7a F E b Capital gains 7b M Expenses debited to profit and loss account O c Other sources 7c C 7 considered under other heads of income/ N I related to income chargeable u/s 115BBH u/s 115BBH d (other than Cost 7d of Acquisition) 8 Total (7a + 7b + 7c+ 7d) 8 9 Adjusted profit or loss (6+8) 9 10 Depreciation and amortization debited to profit and loss account 10 11 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) 11i ii Depreciation allowable under section 32(1)(i) 11ii (Make your own computation refer Appendix-IA of IT Rules) iii Total (11i+11ii) 11iii 12 Profit or loss after adjustment for depreciation (9+10-11iii) 12 Amounts debited to the profit and loss account, to the extent 13 13 disallowable under section 36 Amounts debited to the profit and loss account, to the extent 14 14 disallowable under section 37 Amounts debited to the profit and loss account, to the extent 15 15 disallowable under section 40 Amounts debited to the profit and loss account, to the extent 16 16 disallowable under section 40A[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 89 Any amount debited to profit and loss account of the previous year 17 17 but disallowable under section 43B Interest disallowable under section 23 of the Micro, Small and 18 Medium Enterprises Development Act, 2006 18 Deemed income under section 41 19 19 Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/ 20 20 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A 21 Deemed income under section 43CA 21 22 Any other item of addition under section 28 to 44DB 22 Any other income not included in profit and loss account/any other 23 expense not allowable (including income from salary, commission, 23 bonus and interest from firms in which company is a partner) 24 Total (13+ 14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23) 24 25 Deduction allowable under section 32(1)(iii) 25 26 Amount allowable as deduction under section 32AC 26 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (if amount deductible 27 27 under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 23) Any amount disallowed under section 40 in any preceding previous 28 28 year but allowable during the previous year Any amount disallowed under section 43B in any preceding previous 29 29 year but allowable during the previous year Any other amount allowable as deduction 30 30 Decrease in profit or increase in loss on account of ICDS 31 31 adjustments and deviation in method of valuation of stock 32 Total (25+26+27+28+29+30+31) 32 33 Income (12+24-32) 33 34 Profits and gains of business or profession deemed to be under - i Section 44AE 34i Net profit or loss from business or profession other than speculative and specified 35 35 business (33+34) Net Profit or loss from business or profession other than speculative business and 36 specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is A36 not applicable, enter same figure as in 35) B Computation of income from speculative business 37 Net profit or loss from speculative business as per profit or loss account 37 38 Additions in accordance with section 28 to 44DB 38 39 Deductions in accordance with section 28 to 44DB 39 40 Income from speculative business) (37+38-39) B40 C Computation of income from specified business under section 35AD 41 Net profit or loss from specified business as per profit or loss account 41 42 Additions in accordance with section 28 to 44DB 42 Deductions in accordance with section 28 to 44DB (other than deduction under section, 43 43 (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 44 Profit or loss from specified business) (41+42-43) 44 45 Deductions in accordance with section 35AD(1) 45 46 Income from Specified Business) (44-45) C4690 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Relevant clause of sub-section (5) of section 35AD which covers the specified business 47 C47 (to be selected from drop down menu) D48 Income chargeable under the head ‘Profits and gains from business or profession’ D48 (A36+B40+C46+A3d) E Intra head set off of business loss of current year Income of current year (Fill this column only if Business income Business loss set off Type of Business figure is zero or remaining after set off Sl. income positive) (3) (1) (2) = (1) – (2) Loss to be set off (Fill i this row only if figure (A36) is negative) Income from ii (B40) speculative business Income from iii (C46) specified business iv Total loss set off (ii + iii) v Loss remaining after set off (i – iv) Schedule CYLA Details of Income after set-off of current years losses Sl. Head/ Source of Income Income of House Business Loss Other sources Current No. current year property loss (other than loss (other than year’s (Fill this of the current speculation or loss from race Income column only year set off specified business horses) of the remaining if income is loss) of the current current year set after set off zero or year set off off positive) Total loss Total loss Total loss T (3 of Schedule ((2v of item E) of (6 of Schedule- N –HP) Schedule-BP) OS) E M 1 2 3 4 (5) T = (1-2-3-4) S U J Loss to be adjusted -> D A S S i House property O L Business (excluding R A speculation income and ii E income from specified Y T business) N E iii Speculation income R R U Specified business C iv income u/s 35AD Short-term capital gain va taxable @15% Short-term capital gain vb taxable @ 20% Short-term capital gain vi taxable @ 30%[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 91 Short-term capital gain vii taxable at applicable rates Short-term capital gain viii taxable at special rates in India as per DTAA Long term capital gain ixa taxable@ 10% Long term capital gain ixb taxable @ 12.5% Long term capital gain x taxable @ 20% Long term capital gains xi taxable at special rates in India as per DTAA Net Income from Other sources (excluding xii profit from owning race horses and winnings from lottery) Profit from owning and xiii maintaining race horses Income from other sources taxable at xiv special rates in India as per DTAA xv Total loss set-off xvi Loss remaining after set-off Schedule PTI Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB Sl Investment Name of PAN of Sl Head of Curre Share of Net TDS . entity covered by business the . income nt current Income/L on section trust/ business year year loss oss such distribut 9=7-8 115U/115UA/115 investm trust/ incom amou ed by UB ent fund investm e nt, if Investm ent fund ent fund any (1 (2) (3) (4) (5 (6) (7) (8) (9) (10) ) ) E 1. (drop down to be i House M provided) property O C ii Capital Gains N I H A Short G term U O ai Section R H 111A T S ai Others S A i P B Long term bi Section 112A bi Section i s other than 112A92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iii Other Sources a Dividend b Others iv Income claimed to be exempt A u/s .……… … Add row to be provided 2. i House property ii Capital Gains A Short term ai Section 111A ai Others i B Long term bi Section 112A bi Section i other than 112A iii Other Sources A Dividen d B Others iv Income claimed to be exempt A u/s ……… …. Add row to be provided NOTE ► Please refer to the instructions for filling out this schedule. Schedule SI Income chargeable to tax at special rates [Please see instruction] Sl. Section  Special Income Tax thereon No. rate (i) (ii) (%) 111A (STCG on shares where STT paid) [where transfer 1a  15 was before 23rd July 2024 as applicable] E 111A (STCG on shares where STT paid) [where transfer 20 T 1b  A was on or after 23rd July 2024 as applicable] R L 2 115AD (STCG for FIIs on securities where STT not  30 A paid) I C E 20(as P Proviso to 112(1) (LTCG on listed securities/ units with S reduced indexation) [where transfer was before 23rd July 2024 3a  by B4(f) of as applicable and tax thereon after taking into account Schedule Sl. no. B4(f) of Schedule CG, if any.] CG, if any) 112(1) (LTCG on listed securities/ units) [where transfer 3b  12.5 was on or after 23rd July 2024 as applicable][भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 93 112(1)(c)(iii) (LTCG for non-resident on unlisted 10 4a securities or other than Listed debentures) [where  transfer was before 23rd July 2024 as applicable] 112(1)(c)(iii) (LTCG for non-resident on unlisted 12.5 4b securities) [where transfer was on or after 23rd July  2024 as applicable] 115AB (LTCG for non-resident on units referred in 10 5a section115AB) where transfer was before 23rd July 2024  as applicable] 115AB (LTCG for non-resident on units referred in 12.5 5b section115AB) ) where transfer was on or after 23rd  July 2024 as applicable] 115AC (LTCG for non-resident on bonds/GDR) ) 10 6a [where transfer was before 23rd July 2024 as  applicable] 115AC (LTCG for non-resident on bonds/GDR) [where 12.5 6b  transfer was on or after 23rd July 2024 as applicable] 10 7 115AD (LTCG for FII on securities)  112 (LTCG on others) [where transfer / event was 8a  20 before 23rd July 2024 as applicable] 112 (LTCG on others) [where transfer / event was on or 8b  12.5 after 23rd July 2024 as applicable] 112A(LTCG on equity shares/units of equity-oriented 9a fund/units of business trust on which STT is paid)  10 [where transfer was before 23rd July 2024 as applicable] 112A(LTCG on equity shares/units of equity-oriented fund/units of business trust on which STT is paid) 9b  12.5 [where transfer was on or after 23rd July 2024 as applicable] 10 STCG chargeable at special rates in India as per DTAA  11 LTCG Chargeable at special rates in India as per DTAA  115AC (Income by way interest received by non- 12 resident from bonds or GDR purchased in foreign  10 currency) 115AC (Income by way of Dividend received by non- 13 resident from bonds or GDR purchased in foreign  10 currency 115BB (Winnings from lotteries, puzzles, races, games 14  30 etc.) (2aii of Schedule 15 115BBJ (Winnings from online games)  30 OS) 16 115BBH- Tax on Income from Virtual Digital asset (3d of Schedule Income under head business or profession  30 BP) (C2 of Schedule Income under head Capital Gain  30 CG) 115BBE (Income under section 68, 69, 69A, 69B, 69C or 17  60 69D) Any other income chargeable at special rate (Please (part of 2c of 18  choose from drop down menu) schedule OS) Income from other sources chargeable at special rates in (part of 2e of 19  India as per DTAA schedule OS) Pass through Income in the nature of Short Term 20a  15 Capital Gain chargeable @ 15% Pass Through Income in the nature of Short Term 20b  20 Capital Gain chargeable @ 20%94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Pass through Income in the nature of Short Term  30 21 Capital Gain chargeable @ 30% Pass Through Income in the nature of Long Term 22a  10 Capital Gain chargeable @ 10% u/s 112A Pass Through Income in the nature of Long Term 22b  12.5 Capital Gain chargeable @ 12.5% u/s 112A Pass Through Income in the nature of Long Term 23  20 Capital Gain chargeable @ 20% Pass through Income in the nature of Long Term  10 24a Capital Gain chargeable @ 10% other than section 112A Pass Through Income in the nature of Long Term  12.5 24b Capital Gain chargeable @ 12.5% - u/s other than 112A Pass through income in the nature of income from other (2d of schedule 25  source chargeable at special rates OS) Total Schedule Accreted income under section 115TD (Applicable if exemption claimed u/s 11 and 12 or 115TD 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) Aggregate Fair Market Value (FMV) of total assets of specified 1 1 person 2 Less: Total liability of specified person 2 3 Net value of assets (1 – 2) 3 FMV of assets directly acquired out of income (i) 4i referred to in section 10(1) FMV of assets acquired during the period from the date of creation or establishment to the effective date of registration/provisional registration/approval u/s 12AB (ii) 4ii or 2nd Proviso to s. 10(23C), if benefit u/s 11 and 4 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) respectively not claimed during the said period FMV of assets transferred in accordance with (iii) 4iii third 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 Additional income-tax payable u/s 115TD at maximum marginal 7 7 rate 8 Interest payable u/s 115TE 8 9 Specified date u/s 115TD 9 10 Additional income-tax and interest payable 10 11 Tax and interest paid 11 12 Net payable/refundable (10 - 11) 12 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[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 95 15 BSR Code 16 Serial number of challan 17 Amount deposited Schedule 115BBI Specified income of certain institutions under section 115BBI Particulars Amount Deemed income referred in Explanation 4 to the third proviso to section <Total of Col 15 of 1 1 10(23C) or section 11(3) Schedule I > < Total of Col 8 of Schedule 2 Deemed income referred under section 11(1B) 2 D> Income which is deemed to be income under the twenty-first proviso to 3 Section 10(23C) or which is not excluded from the total income as per 3 section 13(1)(c) Income which is not exempt under section 10(23C) on account of 4 violation of clause (b) of the third proviso of section 10(23C) or which is 4 not excluded from the total income as per section 13(1)(d) Income which is not excluded from the total income as per section 5 5 11(1)(c) Income accumulated or set apart in excess of fifteen per cent of the 6 income where such accumulation is not allowed under any specific 6 provision of this Act; 7 Total (total of Sl. No. 1 to 6) 7 Details of Income from outside India and tax relief (available only in case of Schedule FSI resident) Sl. Country Taxpayer Sl. Head of Income Tax Tax payable Tax relief Relevant Code Identification income from paid on such available in article of (Dropdown Number outside outside income under India DTAA if relief to be India India normal (e)= (c) or (d) claimed u/s 90 provided (included provisions in whichever is or 90A in the e- in PART India lower F E filing B-TI) IL E utility) (a) (b) (c) (d) (e) (f) R X A 1 House T i D Property N A A ii Business or ID Profession N I E iii Capital Gains D IS T iv Other sources U O M Total O R 2 House F i E Property M O Business or C ii N Profession I iii Capital Gains iv Other sources Total NOTE ► Please refer to the instructions for filling out this schedule.96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Summary of tax relief claimed for taxes paid outside India (available only in case of Schedule TR resident) 1 Details of Tax relief claimed Country Code Taxpayer Total taxes paid outside Total tax relief Section under Identification India available which relief Number (total of (c) of Schedule (total of (e) of claimed FSI in respect of each Schedule FSI in (specify 90, 90A A country) respect of each or 91) I D country) N I E (a) (b) (c) (d) (e) D I S T U O D I A P Total X A Total Tax relief available in respect of country where DTAA is T 2 2 R applicable (section 90/90A) (Part of total of 1(d)) O F F 3 Total Tax relief available in respect of country where DTAA is 3 E not applicable (section 91) (Part of total of 1(d)) I L E R Whether any tax paid outside India, on which tax relief was X 4 allowed in India, has been refunded/credited by the foreign tax 4 Yes/No A T authority during the year? If yes, provide the details below Amount of tax Assessment year in which tax relief a b refunded allowed in India NOTE ► Please refer to the instructions for filling out this schedule. Schedule FA Details of Foreign Assets and Income from any source outside India A Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the 1 calendar year ending as on 31st December, 2024) Sl Country Countr Name of Address ZIP Account Statu Accoun Peak Closin Gross S T N name y code financial of code number s t balance g interest E S o institution financial opening during balanc paid/credited S A institution date the e to the N G period account I E during the R 2 O A period F F (1 (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) O S ) L I (i) A T E (ii D ) A Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the 2 calendar year ending as on 31st December, 2024[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 97 Sl Countr Countr Name of Address ZIP Accou Status Account Peak Closing Gross amount N y name y code financial of code nt opening balance balanc paid/credited to the o institutio financia numbe date during e account during the n l r the period instituti period (drop down to be on provided specifying nature of amount viz. interest/dividend/pro ceeds from sale or redemption of financial assets/ other income) (1 (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) ) (i) (ii ) A Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time 3 during the calendar year ending as on 31st December, 2024 Sl Countr Countr Name of Address ZIP Nature Date of Initial Peak Closi Total gross Total N y name y code entity of entity code of acquiri value of value of ng amount gross o entity ng the the investme value paid/credit proceeds interest investme nt ed with from sale nt during respect to or the the redempti period holding on of during the investme period nt during the period (1 (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) ) (i) (ii ) A Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial 4 interest) at any time during the calendar year ending as on 31st December, 2024 Sl Countr Countr Name of financial Address of ZIP Date of contract The cash value Total gross N y name y code institution in which financial code or surrender amount o insurance contract institution value of the paid/credited held contract with respect to the 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, 2024 Sl Count Zip Natur Name Nature of Date Total Income Nature Income taxable and N ry Cod e of and Interest- since Investment accrued of offered in this return o Name e entity Address Direct/ held (at cost) (in from such Incom Amou Schedul Item and of the Beneficial rupees) Interest e nt e where number code Entity owner/ offered of Beneficiar schedul y e98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (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, 2024 Sl Count Zip Address of Ownership- Date of Total Income Nature Income taxable and N ry Cod the Property Direct/ acquisiti Investment derived of offered in this return o Name e Beneficial on (at cost) (in from the Incom Amoun Schedul Item and owner/ rupees) property e t e where number code Beneficiary offered of schedule (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, 2024 Sl Count Zip Nature of Ownership- Date of Total Income Nature Income taxable and N ry Cod Asset acquisiti Investment derived of offered in this return Direct/ o Name e on (at cost) (in from the Incom Beneficial and rupees) asset e Amoun Schedul Item owner/ code t e where number Beneficiary offered of schedule (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, 2024 and which has not been included in A to D above. Sl Name of Address Count Zip Name Accoun Peak Whether If (7) is If (7) is yes, Income offered N the of the ry Code of the t Balance/ income accrued yes, in this return o Institution Instituti Name accou Numbe Investment is taxable in Income Amount Schedule Item in which on and nt r during the your hands? accrued where numbe the account Code holder year (in in the offered r of is held rupees) account schedul e (1 (2a) (2b) (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 and Name Name Name and Date since Whether If (8) is If (8) is yes, Income offered N ry Cod address of and and address of position income yes, in this return o Name e the trust address addre Beneficiaries held derived is Income Amount Schedul Item and of ss of taxable in derived e where numbe code trustees Settlo your hands? from the offered r of r trust schedu le (1 (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) ) (i)[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 99 (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) G income under the head business or profession If (6) is yes, Income offered Count in this return Sl ry Zip Whether Amount Schedul Item Name and address of the Income N Name Cod Nature of income taxable in e where numbe person from whom derived derived o and e your hands? offered r of code schedu le (1 (2a) (2b) (3) (4) (5) (6) (7) (8) (9) ) (i) (ii ) NOTE Please refer to instructions for filling out this schedule. ► Schedule SH SHAREHOLDING OF UNLISTED COMPANY If you are an unlisted company, please furnish the following details;- Details of shareholding at the end of the previous year Name of the Residential Type of PAN Date of Number of Face value per Issue Price per Amount shareholder status in India share acquisition shares held share share received Details of equity share application money pending allotment at the end of the previous year Name of the Residentia Type of PAN Date of Number Application Face value per share Proposed issue applicant l status in share applicatio of shares money price India n applied received 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 Residentia Type PA Number Face Issue Amoun Date of Date on Mode of In case of the l status in of N of shares value Price t acquisitio which cessatio transfer, shareholde India share held per per receive n cease to be n PAN of the r share shar d shareholde shareholde e r r Part-B Part B – TI STATEMENT OF INCOME FOR THE PERIOD ENDED ON 31ST MARCH, 2025 Part B1 – Applicable if exemption is being claimed u/s 11 and 12 or 10(23C)(iv)/10(23C)(v)/ 10(23C)(vi)/10(23C)(via) and where Part B3 is not applicable. Voluntary Contributions and anonymous donations taxable u/s 115BBC (Other than 1 1 Corpus) [(C- Ai-Bi+E) of Schedule VC] Voluntary contribution forming part of corpus other than anonymous donations 2 taxable u/s 115BBC [(A + B) of schedule Part B-TI -Part B1] 2 Corpus representing donations received for the renovation A or repair of places notified u/s 80G(2)(b) A [Aia +Bia of Schedule VC] B Corpus other than above [Aib +Bib of Schedule VC] B Aggregate of income referred to in sections 11, 12 and sections 10(23C)(iv), 3 10(23C)(v), 10(23C)(vi) and 10(23C)(via) derived during the previous year excluding 3 Voluntary contribution included in 1 above (10 of Schedule AI) 4 4 Amount eligible for exemption under section 11(1)(c)100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A A Approval number given by the Board B B Date of approval by board 5 5 Income to be applied [1+3-4-(A1-A1a of Schedule A)] Application of income for charitable or religious purposes or for the stated objects of 6 the trust/institution:- Amount applied during the previous year [Excluding application from i borrowed fund, deemed application, previous year accumulation upto 15% 6i etc, i. e. not from the income of prev. year] [Sr.no. G from Schedule A] Repayment of loan during the previous year- [Sr.no. 4 of table A2 of ii 6ii Schedule J] Amount applied during the previous year- invested or deposited back into specified mode of Corpus fund (disallowed earlier on application of fund for object of trust/institution) invested or deposited back, into one or more of the iii 6iii forms or modes specified in Section 11(5) maintained specifically for such corpus, from the income of that year and to the extent of such investment or deposit [Sr.no. 4 of table A1 of Schedule J] Amount deemed to have been applied during the previous year as per iv clause (2) of Explanation to section 11(1) < Col 2 of Schedule D for FY 2024- 6iv 25> If (iv) above applicable, whether option in Form No. 9A has been A A furnished to the Assessing Officer B If yes, date of furnishing Form No. 9A (DD/MM/YYYY) B Amount accumulated or set apart for application to charitable or religious purposes or for the stated objects of the trust/institution to the extent it does not exceed 15 per cent of income derived from property held in trust/ v 6v institution under section 11(1)(a)/11(1)(b) or in terms of third proviso to section 10(23C) {restricted to maximum of 15% of [(1 +3 above) -(A1 of Schedule A)]} Amount in addition to amount referred to in (v) above, accumulated or set apart for specified purposes if all the conditions in section 11(2) and 11(5) or vi 6vi third proviso to section 10(23C) are fulfilled) <Col 2 of Schedule I for FY 2024- 25> A If (vi) above applicable, whether option in Form No. 10 has been A furnished to the Assessing Officer B If yes, date of furnishing Form No. 10 (DD/MM/YYYY) B vii Total [6i+6ii+6iii+6iv+6v+6vi] 6vii 7 Additions Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule i 7i 115BBI> Income in respect of which exemption under section 11 is not available, ii 7ii being anonymous donation (Diii of schedule VC) iii Income chargeable under section 12(2) 7iii Amount disallowable under section 11(1) r.w.s 40(a)(ia) or 10(23C) r.w.s. iv 7iv 40(a)(ia) Amount disallowable under section 11(1) r.w.s 40A(3)/(3A) or 10(23C) r.w.s. v 7v 40A(3)/(3A) Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) vi 7vi of Explanation 3A to section 11(1) read with section 80G(2)(b) Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) vii 7vii of Explanation 1A to section 10(23C) read with section 80G(2)(b) Any other income on which exemption is not allowable under the Income- viii 7viii tax Act ix Total [7i+7ii+7iii+7iv+7v+7vi+7vii+7viii] 7ix 8 Income chargeable u/s 11(4) 8[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 101 Gross income after Exemption u/s 11/10(23C)(iv)/10(23C)(v)/ 9 10(23C)(vi)/10(23C)(via) 9 [(5-6vii)+7ix+8] Income not forming part of item No. 9 above i Income from house property [3 of Schedule HP] (enter nil if loss) 10i Profits and gains of business or profession [as per item No. D 48 of schedule ii 10ii BP] iii Income under the head Capital Gains A Short term 10iiiA Aia Short-term chargeable @ 15% (11ii of item E of schedule CG) Aia Aib Short-term chargeable @ 20% (11iii of item E of schedule CG) Aib Aii Short-term chargeable @ 30% (11iv of item E of schedule CG) Aii Aiii Short-term chargeable at applicable rate ( 11v of item E of Aiii schedule CG) Aiv Short-term chargeable at special rates in India as per DTAA Aiv (11vi of item E of Schedule CG) Av Total Short-term (Aia+ Aib + Aii + Aiii+ Aiv) (enter nil if loss) Av 10 B Long term 10iiiB Bia Long-term chargeable @ 10% (11vii of item E of schedule CG) Bia Bib Long-term chargeable @ 12.5% (11viii of item E of schedule Bib CG) Bii Long-term chargeable @ 20% (11ix of item E of schedule CG) Bii Biii Long-term chargeable at special rates in India as per DTAA Biii (11x of item E of schedule CG) Biv Total Long-term (Bia + Bib + Bii + Biii) (enter nil if loss) Biv C Sum of Short-term/Lon g-term capital gains (Av+Biv) (enter 10iiiC nil if loss) Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule D 10iiiD CG) E Total capital gains (C + D) 10iiiE iv Income from other sources [as per item No. 9 of Schedule OS] 10iv v Total (10i + 10ii + 10iiiE + 10iv) 10v 11 Gross income (9+10) 11 Losses of current year to be set off against 10v (total of 2xv, 3xv and 4xv of Schedule 12 12 CYLA) 13 Total Income (11-12) 13 Income which is included in 13 and chargeable to tax at special rates (total of col. (i) 14 14 of schedule SI) Anonymous donations, included in 13, to be taxed under section 115BBC @ 30% 15 15 (Diii of Schedule VC) Specified Income chargeable u/s 115BBI, included in 13, to be taxed @ 30% (Sl. No. 7 16 16 of Schedule 115BBI) Aggregate Income to be taxed at normal rates (13-14-15-16) 17 17 Part B2 - Applicable if exemption is being claimed under section 13A/13B and under sections 10(21), 10(23A), 10(23AAA), 10(23B), 10(23EC), 10(23ED), 10(23EE), 10(29A), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(23D), 10(23DA), 10(23FB), 10(24), 10(46), 10(47) Amount eligible for exemption under sections 10(21), 10(23AAA), 10(23B), 1 10(23D), 10(23DA), 10(23EC), 10(23ED), 10(23EE), 10(23FB), 10(29A), 10(46), 1 10(46A), 10(46B), 10(47) [Sl. No. 1 of Schedule IE-1]102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Amount eligible for exemption under section 10(23A), 10(23C)(iiiab), 10(23C)(iiiac), 10(23C)(iiiad), 10(23C)(iiiae), 10(24) [{Sl. No. 1 of Schedule IE-2 2 2 (For Row A)} or {Total of Sl. No. 3 of Schedule IE-3} or {Total of Sl. No. 3 of Schedule IE-4}] Income chargeable under section 11(3) read with section 10(21) [Total of Col 15 of 3 3 Schedule I] 4 Income claimed as exempt under section 13A in case of a Political Party 4 Income claimed as exempt under section 13B in case of an Electoral Trust (item 5 5 No. 6vii of Schedule ET) Voluntary Contribution received during the year [applicable for Section 13A and 6 6 13B] 7 Heads of Income not forming part of above i Income from house property [ 3 of Schedule HP] (enter nil if loss) 7i Profits and gains of business or profession [as per item No. D 48 of schedule ii 7ii BP] iii Income under the head Capital Gains A Short term (A5 of schedule CG) 7iiiA Aia Short-term chargeable @ 15% (11ii of item E Aia of schedule CG) Aib Short-term chargeable @ 20% (11iii of item Aib E of schedule CG) Aii Short-term chargeable @ 30% (11iv of item E Aii of schedule CG) Aiii Short-term chargeable at applicable rate Aiii (11v of item E of schedule CG) Aiv Short-term chargeable at special rates in Aiv India as per DTAA (11vi of item E of Schedule CG) Av Total Short-term (Aia + Aib + Aii + Aiii + Av Aiv) (enter nil if loss) B Long term (B4 of schedule CG) (enter nil if 7iiiB loss) Bia Long-term chargeable @ 10% (11vii of item Bi E of schedule CG) Bib Long-term chargeable @ 12.5% (11viii of item E of schedule CG) Bii Long-term chargeable @ 20% (11ix of item E Bii of schedule CG) Biii Long-term chargeable at special rates in Biii India as per DTAA (11x of item E of schedule CG) Biv Total Long-term (Bia + Bib + Bii + Biii) Biv (enter nil if loss) C Sum of Short-term/Lon g-term capital gains 7iiiC (Av+Biv) (enter nil if loss) Capital gain chargeable @ 30% u/s 115BBH D 7iiiD (C2 of schedule CG) E Total capital gains (C + D) 7iiiE iv Income from other sources [as per item No. 9 of Schedule OS] 7iv v Total (7i + 7ii + 7iiiE + 7iv) 7v 8 Gross income [6+7v-4-5] +3 8 Losses of current year to be set off against 7v (total of 2xv, 3xv and 4xv of Schedule 9 9 CYLA) 10 Gross Total Income (8-9) 10 Income which is included in 10 and chargeable to tax at special rates (total of col. 11 11 (i) of schedule SI) 12 Net Agricultural income for rate purpose 12[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 103 Aggregate Income (10-11+12) [applicable if (10-11) exceeds maximum amount 13 13 not chargeable to tax] 14 Income chargeable at maximum marginal rates 14 Part B3- Applicable if total income chargeable to tax u/s twenty-second proviso to section 10(23C) or section 13(10) If yes in Sl. No. A(26) of Part A-General, please the provide computation of Income chargeable under twenty second proviso to Clause (23C) of section 10/Sub-section (10) of section 13 1 Total Income for the previous year other than Sl. No. 7 Amount in Rs. Amount in 2 Total Expenditure incurred in India, for the objects of the assessee Rs. Expenditure to be disallowed Expenditure from the corpus standing to the credit of the trust or institution Amount in Rs. (i) as on the end of the financial year immediately preceding the previous year relevant to the assessment year for which income is being computed (ii) Expenditure from any loan or borrowing Amount in Rs. Depreciation in respect of an asset, acquisition of which has been claimed Amount in Rs. (iii) as application of income, in the same or any other previous year; and (iv) Expenditure in the form of contribution or donation to any person. Amount in Rs. (v) Capital expenditure Amount in Rs. Amount disallowable under Explanation to sub-section (10) of section 13 or Amount in Rs. 3 (vi) Explanation to twenty second proviso to clause (23C) of section 10 read with sub-clause (ia) of clause (a) of section 40 Amount disallowable under Explanation to sub-section (10) of section 13 or Amount in Rs. (vii) Explanation to twenty second proviso to clause (23C) of section 10 read with sub-section 3 of section 40A Amount disallowable under Explanation to sub-section (10) of section 13 or Amount in Rs. (viii) Explanation to twenty second proviso to clause (23C) of section 10 read with section (3A) of section 40A (ix) Any other disallowance Amount in Rs. Total expenditure to be disallowed Amount in Rs. (x) (i)+(ii)+(iii)+(iv)+(v)+(vi)+(vii)+(viii)+(ix) 4 Additions Income chargeable under section 115BBI <Total of Sl. No 7 of Schedule Amount in (i) 115BBI> Rs Income in respect of which exemption under section 11 is not available, Amount in (ii) being anonymous donation (Diii of schedule VC) Rs Amount in (iii) Income chargeable under section 12(2) Rs Income as per Explanation 3B in case of violation of clause (a) or (b) or (c) Amount in (iv) of Explanation 3A to section 11(1) read with section 80G(2)(b) Rs Income as per Explanation 1B in case of violation of clause (a) or (b) or (c) Amount in (v) of Explanation 1A to section 10(23C) read with section 80G(2)(b) Rs Any other income on which exemption is not allowable under the Income- Amount in (vi) tax Act Rs Amount in (vii) Total Additions (i)+(ii)+(iii)+(iv)+(v)+(vi) Rs Amount in 5 Income chargeable u/s 11(4) Rs 6 Sum total [(1-2+3x)+4vii+5)] Amount in Rs 7 Income not forming part of item No. 6 above i Income from house property [ 3 of Schedule HP] (enter nil if loss) Amount in Rs. Profits and gains of business or profession [as per item No. D48 of Amount in Rs. ii schedule BP] iii Income under the head Capital Gains104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] a Short term aia Short-term chargeable @ 15% (11ii of item E of schedule CG) Amount in Rs. aib Short-term chargeable @ 20% (11iii of item E of schedule CG) aii Short-term chargeable @ 30% (11iv of item E of schedule CG) Amount in Rs. aiii Short-term chargeable at applicable rate (11v of item E of schedule Amount in Rs. CG) aiv Short-term chargeable at special rates in India as per DTAA (11vi of Amount in Rs. item E of Schedule CG) av Total Short-term (aia + aib + aii + aiii + aiv) (enter nil if loss) Amount in Rs. b Long term bia Long-term chargeable @ 10% (11vii of item E of schedule CG) Amount in Rs. bib Long-term chargeable @ 12.5% (11viii of item E of schedule CG) bii Long-term chargeable @ 20% (11ix of item E of schedule CG) Amount in Rs. biii Long-term chargeable at special rates in India as per DTAA (11x of Amount in Rs. item E of schedule CG) biv Total Long-term (bia + bib + bii + biii) (enter nil if loss) Amount in Rs. c Sum of Short-term/Lon g-term capital gains (av+biv) (enter nil if Amount in Rs. loss) d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) Amount in Rs. e Total capital gains (c + d) Amount in Rs. iv Income from other sources [as per item No. 9 of Schedule OS] Amount in Rs. v Total (7i+7ii+7iiie+7iv) Amount in Rs. Amount in Rs. 8 Losses of current year to be set off against 7v (total of 2xv, 3xv and 4xv of Schedule CYLA) 9 Total Income (6+7-8) Amount in Rs. Income which is included in 9 and chargeable to tax at special rates (total of col. (i) of Amount in Rs. 10 schedule SI) Anonymous donations, included in 9, to be taxed under section 115BBC @ 30% (Diii Amount in Rs. 11 of Schedule VC) Income chargeable u/s 115BBI, included in 9, to be taxed @ 30% (Sl. No 7 of Schedule Amount in Rs. 12 115BBI) Income chargeable to tax u/s twenty-second proviso to clause (23C) of section 10 or Amount in Rs. 13 sub-section (10) of section 13 (9-10-11-12) Part B – TTI Computation of tax liability on total income 1 Tax payable on total income Tax at normal rates on [Sl. No. 17 of Part B1 of Part B-TI] OR [Sl. No. (13 - a 1a 14) of Part B2 of Part B-TI] OR [Sl. No. 13 of Part B3 of Part B-TI] Tax at special rates (total of col. (ii) of b 1b Schedule-SI) Tax on anonymous donation u/s 115BBC @30% on [Sl. No. 15 of Part c 1c B1 of Part B-TI] OR [Sl. No. 11 of Part B3 of Part B-TI][भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 105 Tax on income chargeable u/s 115BBI @30% on [Sl. No. 16 of Part B1 of Part d 1d B-TI] OR [Sl. No. 12 of Part B3 of Part B-TI] Tax at maximum marginal rate on Sl. e 1e No. 14 of Part B2 of Part B-TI Rebate on agricultural income [ In Part B2, applicable if (10-11) of Part B-TI exceeds maximum amount not f 1f chargeable to tax] g Tax Payable on Total Income (1a+ 1b+1c+ 1d+1e- 1f) 1g 2 Surcharge 25% of Column (ii) of “Income under i 2i section 115BBE” of Schedule SI On [1g – (Column (ii) of “Income ii under section 115BBE” of Schedule 2ii SI)] iii Total (i + ii) 2iii 3 Health and Education cess @ 4% on (1g+ 2iii) 3 4 Gross tax liability (1g+ 2iii + 3) 4 5 Tax relief a Section 90/90A (2 of Schedule TR) 5a b Section 91 (3 of Schedule TR) 5b c Total (5a + 5b) 5c 6 Net tax liability (4 – 5c) 6 7 Interest and fee payable Interest for default in furnishing the a 7a return (section 234A) Interest for default in payment of b 7b advance tax (section 234B) Interest for deferment of advance tax c 7c (section 234C) Fee for default in furnishing return of d 7d income (section 234F) e Total Interest and Fee Payable (7a+ 7b+ 7c+ 7d) 7e 8 Aggregate liability (6 + 7e) 8 9 Taxes Paid a Advance Tax (from column 5 of 15A) 9a D I A P b TDS (total of column 9 of 15B) 9b S E X c TCS (total of column 7(i) of 15C) 9c A T Self-Assessment Tax (from column 5 of d 9d 15A)106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] e Total Taxes Paid (9a+ 9b+ 9c+ 9d) 9e 10 Amount payable (Enter if 8 is greater than 9e, else enter 0) 10 Refund (If 9e is greater than 8) (refund, if any, will be directly 11 11 credited into the bank account) Net tax payable on 115TD income including interest u/s 115TE 12 12 (Sr.no. 12 of Schedule 115TD) Do you have a bank account in India (Non- Residents claiming refund with no Select Yes or No 13 bank account in India may select No) a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) Sl. IFS Code of the Name of the Account Number Type of account Select Account for Bank in case of Bank (Dropdown to be refund credit (tick at Bank Accounts provided by e-filing least one account √ ) held in India utility) i □ ii □ T Note: N 1) All bank accounts held at any time are to be reported, except dormant A/c U O 2) In case multiple accounts are selected, the refund will be credited to one of the validated accounts after C C processing the return A K N Rows can be added as required A B b) Non- residents, may, at their option, furnish the details of one foreign bank account: Country of Sl. No. SWIFT Code Name of the Bank IBAN Location 14 Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or (ii) have signing authority in any account located outside India; or  Yes  No (iii) have income from any source outside India? [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes] 15 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax Sl BSR Code Date of Deposit Serial Number of Amount (Rs) No (DD/MM/YYYY) Challan (1) (2) (3) (4) (5) F L E S X A T T i /EN E ii CM N A VS S E DS iii AS A iv NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 9a & 9d of Part B-TTI[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 107 Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E B furnished by Deductor(s)] Sl TDS PAN/Aad TAN of Sectio Unclaime TDS of the TDS credit being Correspond TDS No credit har of the n d TDS current claimed this Year (only ing credit relatin Other Deductor under brought Financial Year if corresponding income Receipts/ b e i n g g to Person (if / which forward is being offered for tax withdrawal carrie (TDS Deducted self / TDS PAN/Aad TDS (b/f) this year), not s offered d during the other credit har of is applicable if TDS is forwa FY2024-25) person related to Tenant/ deduc deducted u/s 194N) rd [other other Buyer ted person person) as per Fin. TD Deduc Deducted Claim Claimed in the Gross Head rule Year S ted in in the ed in hands of any Amo of 37BA( in b/f own hands of own other person as unt Inco 2)] which hands any other hands per rule 37BA(2) me deduc person as (if applicable) ted per rule 37BA(2) (if applicabl e) (1) (2) (3) (4) (4a) (5) (6) (7) (8) (9) (10) (11) (12) (13) Inco TD Inco TD PAN/ me S me S Aadh aar i C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] Sl. TCS credit Tax PAN of Unclaimed TCS TCS of the current TCS credit being TCS No. relating to Deduction other brought forward fin. Year (tax claimed this Year credit self /other and Tax Person (b/f) collected during the being person [as Collection (if TCS FY 2024-25) carried per rule Account credit forward 37-I] Number of related Fin. Amount Collected Collected the Collector to other Year in b/f in own in the person) which hands hands of Claimed in collected any other the hands person as of any Claimed per rule other in own S 37-I (if person as C hands T applicable) per rule 37- I (if applicable) (1) 2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (7)(ii) (8) PAN TCS i NOTE ► Please enter total of column (7)(i) in 9c of Part B-TTI108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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, statements, etc. accompanying it is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making 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) Place Date Sign here ➔”. [F.No. 370142/18/2025-TPL] SURBENDU THAKUR, Under Secy, Tax Policy and Legislation Note: The principal rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification GSR 294(E), dated the 07th May, 2025. Explanatory Memorandum: It is hereby certified that no person shall be adversely affected by giving retrospective effect to these rules. 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.