534 GI/2024
(1)
- 33004/99
REGD. No. D. L.-33004/99
xxxGIDHxxx
xxxGIDExxx
EXTRAORDINARY
II
-
(i
PART II
Section 3
Sub-section (i)
PUBLISHED BY AUTHORITY
(
)
(
)
,
4
,
64(
,
, 1961 (1961
43)
139
295
,
, 1962
,
-
1.
- 1)
, 2024
(2)
1
, 2024
2.
, 1962
,
-II ,
-6
,
,
. 58]
,
,
24,
4
4,
5
No. 58]
NEW DELHI, WEDNESDAY, JANUARY 24, 2024/MAGHA 4, 1945
सी.जी.-डी.एल.-अ.-29012024-251607
CG-DL-E-29012024-251607
सी.जी.-डी.एल.-अ.-29012024-251607
CG-DL-E-29012024-251607
2
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
[
]
[
]
2
0
2
4 -
2
?
/ /
/ /
(
)
(i)
(ii)
/
i
. 30
[
II
3(i)]
3
ii
1.
[
]
139(4)-
,
139(5)-
,
170
2.
139(9),
142(1),
148,
153
__
/__/__
( )
/ 153
170
,
/__/__
(
)
.)
115
/115
/115
? (
)
(
)
,
(10-
/ 10-
/ 10-
)
,
?
10-
/
10-
/ 10-
2021-2022
0
? (
) (
)
90(1)
90 (1)
?
? (
)
? (
(
9(1)(i)
2
-
(
9(1)(i)
2
?
,
.
4
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
(
)
?
(
)
(
)
?
?
( )
? (
)
(1)
(2)
(3)
(4)
1
2
3
4
-
?
5
-
( )
(
)
? (
)
( 2)
./44
44
/44
[
II
3(i)]
5
( 2i)
,
1
10
?
(
,
10
,
10
( 2ii)
2i
,
,
,
( 2iii)
2i
,
?
(
( )
? (
)
(
:
:
)
(
i)
(
)
(
ii)
(
)
(
iii)
(
)
iv)
(
)
( )
? (
)
(1)
(2)
(3)
(4)
(5)
(6)
.
(7)
(8)
(9)
i
6
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ii
,
/
/
iii
,
,
,
(
)
?
(
/
/
)
(
/
/
)
[
II
3(i)]
7
,
,
.
(
)
,
%
(
)
(
)
8
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
(
)
(
)
1
2
3
4
5
6
7
8
?
-
-
-
-
(
)
[
(ii)
]
(i)
(ii)
(iii)
[
II
3(i)]
9
31
2024
I
1
i
i
ii
ii
iii
iii
iv
( ii + iii)
iv
i
i
ii
ii
iii
iii
iv
iv
v
v
vi
vi
vii
vii
vii
vii +vii
vii
viii
viii
ix
( i + ii + iii + iv + v + vi + vii + viii)
ix
1
( iv + ix+1 )
1
2
10
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
i
i
ii
ii
iii
i+ii
3
i
i
i
(i
+ii
)
i
ii
ii
+
ii +
ii
iii
iii
iv
iv
v
v
vi
vi
vii
vii
viii
viii
ix
i +ii +iii+iv+v+vi+vii+viii
3
3
i
i
ii
ii
iii
i+ii
3
[
II
3(i)]
11
i
i
ii
ii
iii
i+ii
3
+
+
+
3
4
i
i
i
i
i
i +i +i +i
i
ii
ii
iii
iii
iv
iv
v
v
vi
i +ii+iii+iv+v
i
i
ii
ii
iii
i+ii
i
i
ii
ii
iii
iii
iv
iv
v
v
12
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
i
i
ii
ii
iii
iii
iv
iv
v
v
vi
(i + ii +iii + iv + v)
4
(4
+ 4 + 4 + 4 )
4
(1 + 2 + 3 + 4 )
I
II
1
i
i
i
i
(i
i - i )
i
ii
ii
ii
ii
vi
vi
vii
vii
viii
viii
ix
ix
x
x
xi
i+ii+iii+iv+v+vi+vii+viii+ix+x
[
II
3(i)]
13
(ii
ii - ii )
ii
iii
iii
iv
iv
v
(i + ii + iii + iv)
v
i
i
ii
ii
ii
(ii
+ ii
)
ii
iii
iii
iv
iv
v
v
vi
vi
vii
vii
viii
viii
ix
(i + iic + iii + iv + v + vi + vii + viii)
ix
i
i
ii
ii
iii
iii
iv
iv
v
(i + ii + iii + iv)
v
vi
v
vi
vi
vi
14
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
i
i
i
i
(i + i + i )
i
ii
ii
iii
(i + ii)
iii
iv
iii
iv
( v+ ix + + v + iii)
1
2
i
i
i
(i + i
)
i
ii
ii
iii
iii
iv
iv
v
v
vi
vi
vii
vii
viii
(ic + ii + iii + iv + v + vi + vii)
viii
i
i
ii
ii
iii
iii
iv
iv
[
II
3(i)]
15
v
v
vi
vi
vii
vii
viii
(i + ii + iii + iv + v + vi + vii)
viii
i
i
ii
ii
iii
(i + ii + iii)
iii
i
i
ii
ii
iii
iii
iv
iv
v
(i + ii + iii + iv)
v
i
i
ii
ii
iii
(i + ii)
iii
iv
iii
iv
iv
iv
( viii + viii + iii + v + iii + )
2
+
II
16
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
-
-
, 2024
,
, 2015
I
1
i
i
ii
,
ii
iii
iii
iv
( ii + iii)
iv
i
i
i
i
i
(i + i + i + i )
i
ii
ii
iii
( i
+ ii) (
-ve
iii
( iv + iii)
1
2
I
1
1
2
2
3
(1 + 2)
3
1
1
[
II
3(i)]
17
2
i
i
ii
ii
iii
(i + ii)
2
3
( 1 +
2)
3
( 3 + 3 +
+ +
+
+ + )
II
II
III
III
IV
-
-
IV
-
(i + I + i + II + III + IV )
2
I
i
1
1
2
2
18
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
3
(1 + 2)
3
( 3 + +
+
)
Ii
ii
Iii
iii
( +
+
+
+
+ + + )
Iiii
iv
(Ii +Iii +Iiii)
Iiv
II
( +
+ )
II
III
( + )
III
IV
IV
(Iiv + II + III + IV)
2
(1 + 2 +2 )
I
[
II
3(i)]
19
II
1
,
( - - )
-
( - - )
( - )
( - - )
( - )
I
i
i
i
(i + i )
i
ii
ii
iii
iii
20
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
iv
iv
v
v
vi
vi
vii
vii
viii
-
(i + ii + iii + iv + v + vi + vii)
I
II
,
,
II
III
i
i
ii
ii
iii
iii
iv
(i + ii + iii)
III
v
III
,
-
v
v
2 (22) (
,
v
IV
i 12
i
ii
ii
iii
(i + ii)
IV
I
-
i
i
ii
ii
iii
iii
[
II
3(i)]
21
iv
-
i + ii + iii)
v
-
,
,
v
-
(
+ +
+
+
+ +
+ I + II + III + IV + + )
1
2
i
i
ii
ii
iii
iii
iv
-
-
iv
v
v
vi
vi
vii
vii
viii
(i + ii + iii + iv + v + vi + vii)
2
I
i
i
i
(i
+ i
)
i
ii
ii
iii
iii
iv
iv
v
v
vi
vi
vii
vii
viii
(i + ii + iii + iv + v + vi + vii)
I
II
i
,
i
22
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ii
,
ii
iii
iii
iv
(i + ii + iii)
II
III
i
i
ii
ii
iii
iii
iv
iv
v
(i + ii + iii + iv)
III
IV
III
IV
V
i
i
ii
ii
iii
iii
iv
(i + ii + iii)
V
v
V
-
v
v
,
,
v
VI
VI
(I + II + III + IV + V + VI)
2
2
i
i
ii
ii
iii
2
(2 +2 +2 +2 )
2
(1 + 2)
II
[
II
3(i)]
23
-
-
1
i
i
ii
ii
iii
(i + ii)
iii
( i + ii + iii)
i
i
ii
ii
iii
iii
I
i
Ii
ii
Iii
iii
Iv
iv
V
v
Vi
vi
Vii
(i+ii+iii+iv+v+vi)
vii
( iii+ + + + vii)
1
2
i
2i
ii
2ii
(2i +2ii)
2
3
-
(1 - 2)
3
24
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
-
4
(
)
i
i
ii
ii
iii
(
)
iii
iii
(iii + iii )
iii
iv
(i + ii + iii )
iv
i
i
ii
ii
iii
iii
iv
iv
v
v
vi
(
)
vi
vii
(
)
vii
viii
viii
ix
(i + ii + iii + iv +v+ vi+vii+viii)
ix
( iv + + ix)
4
5
5
6
(4 + 5 )
6
7
7
8
(
)
8
9
(9i + 9ii + 9iii)
9
i
i
ii
ii
iii
:
iii
10
i
10i
ii
10ii
[
II
3(i)]
25
iii
10iii
iv
10iv
v
10v
vi
10vi
vii
10vii
viii
10viii
ix
(
)
10ix
x
(
)
10x
xi
10xi
xii
(10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
10xii
11
-
11
12
(6-7-8-9-10xii-11)
12
12
12
12
12
-
13
12 + 12
13
14
i
i
ii
ii
iii
iii
iv
iv
v
v
vi
vi
vii
vii
viii
-
viii
26
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ix
(vi
ix
x
x
xi
(
)
xi
xi
(xi + xi )
xi
xii
(i + ii + iii + iv + v + vi + vii + viii + ix + x + xi )
14xii
15
(13+14xii)
15
16
16
17
17
18
18
19
19
20
20
21
21
22
i
22i
ii
22ii
iii
22iii
iv
22iv
v
22v
vi
22vi
vii
22vii
viii
22viii
ix
22ix
x
22x
xi
(22i 22x
)
22xi
xii
xi
xii
/
[
II
3(i)]
27
xii
23
i
23i
ii
23ii
iii
-
23iii
iv
23iv
v
(23i + 23ii + 23iii + 23iv)
23v
24
24
25
25
26
26
27
27
28
(
)
28
29
29
30
i
i
ii
ii
iii
(i + ii)
30iii
31
i
i
ii
ii
iii
(i + ii)
31iii
32
i
i
ii
ii
iii
(i + ii)
33
33
28
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
34
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44
i
44i
ii
44ii
iii
44iii
iv
44iv
v
44v
vi
44vi
vii
(
)
44vii
viii
(
)
44viii
ix
44ix
x
(44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix)
44x
45
45
46
i
i
ii
ii
iii
(i + ii)
46iii
47
(
)
(i1)
47i (1)
[
II
3(i)]
29
(i2)
47i (2)
(i3)
47i (3)
(47i(1)+47i(2)+47i(3))
47i
ii
47ii
1
iii
(
)
47iii
iv
(47i + 47ii + 47iii)
47iv
48
48
49
49
50
[15 (16 21 + 22xi + 23v + 24 29 + 30iii + 31iii + 32iii + 33
43 + 44x + 45 + 46iii + 47iv + 48 + 49)]
50
51
i
i
ii
ii
iii
(i + ii)
52
52
53
(50 51iii 52)
53
54
54
55
55
56
(53 - 54 - 55)
56
57
57
58
(56 + 57)
58
59
i
59i
30
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ii
59ii
iii
59iii
iv
59iv
v
59v
vi
(59i + 59ii + 59iii + 59iv+59v)
59vi
60
(58 - 59vi)
60
61
(
)
(i)
(1)
(2)
(3)
(4)
(5)
( )
( )
(ii)
[
61(i)
(5)
]
61(ii)
-
62
62
62
[
II
3(i)]
31
-
-
[
]
1
i
i
ii
ii
iii
(i + ii)
iii
(
,
)
i
i
ii
ii
iii
iii
i
Ii
Iii
Iv
V
Vi
Vii
(i+ii+iii+iv+v+vi)
vii
( iii+ + + + vii)
1
2
i
2i
ii
2ii
(2i +2ii)
2
3
-
(1 - 2)
3
32
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
-
-
[
]
4
(
)
i
i
ii
ii
iii
(
)
iii
iii
(iii + iii )
iii
iv
(i + ii + iii )
iv
i
i
ii
ii
iii
iii
iv
iv
v
v
vi
(
)
vi
vii
(
)
vii
viii
viii
ix
(i + ii + iii + iv +v+ vi+vii+viii)
ix
( iv + + ix)
4
5
5
6
(4 + 5 )
6
7
7
8
(
)
8
[
II
3(i)]
33
9
(9i + 9ii + 9iii)
9
i
i
ii
ii
iii
:
iii
10
i
10i
ii
10ii
iii
10iii
iv
10iv
v
10v
vi
10vi
vii
10vii
viii
10viii
ix
(
)
10ix
x
(
)
10x
xi
10xi
xii
(10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
10xii
11
-
11
12
-
(6-7-8-9-10xii-11)
12
12
12
12
-
12
-
[
]
13
(12 + 12 )
13
14
i
i
ii
ii
iii
iii
iv
iv
34
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
v
v
vi
vi
vii
vii
viii
-
viii
ix
(vi
ix
x
x
xi
(
)
xi
xi
(xi + xi )
xi
xii
(i + ii + iii + iv + v + vi + vii + viii + ix + x + xi )
14xii
15
(13+14xii)
15
16
16
17
17
18
18
19
19
20
20
21
21
22
i
22i
ii
22ii
iii
22iii
iv
22iv
v
22v
vi
22vi
vii
22vii
viii
22viii
ix
22ix
x
22x
xi
(22i 22x
)
22xi
xii
xi
xii
/
xii
23
i
23i
ii
23ii
iii
-
23iii
iv
23iv
v
(23i + 23ii + 23iii + 23iv)
23v
24
24
25
25
26
26
27
27
28
(
)
28
[
II
3(i)]
35
29
29
30
i
i
ii
ii
iii
(i + ii)
30iii
31
i
i
ii
ii
iii
(i + ii)
31iii
32
i
i
ii
ii
iii
(i + ii)
32iii
33
33
34
34
35
35
36
36
37
37
38
38
39
39
40
40
41
41
42
42
43
43
44
i
44i
ii
44ii
iii
44iii
iv
44iv
v
44v
vi
44vi
vii
(
)
44vii
viii
(
)
44viii
ix
44ix
x
(44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix)
44x
45
45
46
i
i
ii
ii
iii
(i + ii)
46iii
47
(
)
(i1)
47i
(1)
36
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
(i2)
47i
(2)
(i3)
47i
(3)
(47i1+47i2+47i3)
47i
ii
47ii
1
iii
(
)
47iii
iv
(47i + 47ii + 47iii)
47iv
48
48
49
49
50
[15 (16 21 + 22xi + 23v + 24 29 + 30iii + 31iii + 32iii + 33 43 +
44x + 45 + 46iii + 47iv + 48 + 49)]
50
51
i
i
ii
ii
iii
(i + ii)
51iii
52
52
53
(50 51iii 52)
53
54
54
55
55
56
(53 - 54 - 55)
56
57
57
58
(56 + 57)
58
59
i
59i
ii
59ii
iii
59iii
iv
59iv
v
59v
vi
(59i + 59ii + 59iii + 59iv+59v)
59vi
60
(58 - 59vi)
60
61
i
i
ii
ii
iii
iii
iv
iv
[
II
3(i)]
37
v
v
vi
(
)
vi
vii
vii
viii
61
i
i
ii
ii
iii
iii
iv
iv
v
(
)
v
vi
vi
vii
61
62
(56 + 61A + 61B)
62
)
1
(
)
2
(
)
[
XI 3)]
[
XI(4)]
4
(
)
(
)
4
5
-
38
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
+
+
+
+
5
6
[
i ]
6
[
i
]
6
[
ii ]
6
[
iii ]
6
[
iiii
]
6
[
iv ]
6
[
iv ]
6
[
iv
]
6
[
v ]
6
6
[
vi ]
6
[
vii ]
6
[
vii
]
6
[
viii ]
6
[
ix ]
6
[
xv ]
6
145(2) [36(1)(xviii)
6
[
II
3(i)]
39
(6
6
i
i
ii
ii
iii
iii
7
7
[37(1)]
7
[37(1)]
7
7
7
7
7
7
7
(
)
8
i
i
2016
8
40( )(i )
iii
ii
ii
ii
,
,
,
,
[40( )/ 40(
)]
(
)
8
8
9
9
40 (3)
9
40
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
[
]
9
[
]
9
9
(
9
)
9
10
10
10
10
10
10
10
10
11
11
11
11
11
11
11
11
[
II
3(i)]
41
12
12
13
13
14
14
15
15
16
16
17
92
[
,
]
17
(
)
( )
1
1
2
2
3
3
4
4
5
5
( )
6
6
6
6
6
6
6
6
6
7
7
7
7
42
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
7
7
7
1
i
1i
ii
1ii
iii
1iii
2
i
2i
ii
2ii
iii
(
)
2iii
2iii
2iii
(iii + iii + iii )
2iii
iv
/
2iv
v
2v
2v
(v + v )
2v
vi
(2i + 2ii + 2iii + 2iv + 2v )
2vi
3
3
4
i
4i
ii
4ii
iii
4iii
iv
4iv
v
(
)
4v
4v
(4v + 4v )
4v
vi
(4i + 4ii + 4iii + 4iv + 4v )
4vi
5
i
5i
ii
5ii
iii
(5i + 5ii)
5iii
6
(4vi + 5iii)
6
[
II
3(i)]
43
(
)
1
1
/
?
%
%)
I
II
[
]
(
)
. (
)
)
I
II
1
1
(1 + 1 )
(1 1 )
1
x
1
1
30%
1
(1 + 2 )
1
30%
1
1
(1
1
+ 1 )
1
2
,
*
2
3
+ 2) (
2
)
3
194
.
194-
44
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
1
iii
(
53)
1
2
2
2
2
3
3
3
3
i
i
ii
ii
115
115
3
115
3
4
/
/
/
44
/
/
(115
) (
)
7, 7 , 7 (1), 7 (1 )
(
)
5
/
5
5
i
i
ii
ii
iii
( i + ii)
5 iii
(5 + 5 + 5 iii)
5
6
(1 2
2
3
- 3
3
- 3 - 3
- 4 5 )
6
7
7
7
7
115
115
7
115
7
[
II
3(i)]
45
8
8
8
-
8
9
(7 + 7 + 7 +
+ 7 + 7 + 8
+ 8 )
9
10
(6+9)
10
11
11
12
i
ii)
(ii
)
(
)
12i
ii
(i)
(
)
12ii
iii
(12i + 12ii)
12iii
13
(10 +11 - 12iii)
13
14
(
-
)
14
15
(
-
)
15
16
(
-
8
)
16
17
(
-
)
17
18
(
-
11 )
18
19
19
20
20
21
/
/
/
/
/
/
/
21
22
22
23
23
24
/
24
46
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
25
(
+
-
)
25
26
(14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24 + 25)
26
27
iii
27
28
28
29
35 35
35
29
30
-
30
31
-
31
32
32
33
(
+
33
34
(27+28+29+30+31+32+33)
34
35
(13+26-34)
35
6
-
i
44
36i
ii
44
36ii
iii
44
36iii
iv
44
36iv
v
44
36v
vi
36vi
vii
36vii
(
.
)
viii
-XII-
36viii (
ix
(115
)
36ix
x
(36i 36ix)
36x
37
+
37
38
7 , 7
7 , 7
(38
+ 38
+ 38 + 38 + 38 + 38 )
38
39
[ 4 -(38 +38 +38 +38 +38 )]
39
[
II
3(i)]
47
40
40
41
28
41
42
28
42
43
(40+ 41 - 42)
44
44
45
46
i
i i
46
47
(44 + 45 - 46)
47
48
(1)
48
49
(47 48)
50
(5)
(
)
50
I
D
+
+
(1)
(2)
(3) = (1) (2)
i
( 38)
ii
( 43)
iii
(
)
Iv
(4 )
V
(ii + iii)
vi
(i v)
(
)
1
2
(%)
15
30
40
45
(i)
(ii)
(iii)
(iv)
3
4
5
6
3+
48
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
7
8
9
10
11
12
13
14
15
10+11+12+13+14
16
38(2)
(
)
17
(15-16)
18
(
)
19
20
+8 3
21
6+
(
)
1
(
)
2
%)
5
10
40
10
25
20
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
3
[
II
3(i)]
49
4
5
6
+4
7
8
9
10
11
12
+11
13
38(2)
(
)
14
(12-13)
15
(
)
16
17
+ 8
18
(6+
50
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
(
)
1
17i
18i
)
17ii
18ii
)
17iii
18iii
)
45
- iv
iv
+
+
+
2
(
)
14ii
15ii
)
14iii
15iii
)
14iv
15iv
)
+
+
3
14v
15v
)
3
4
14vi
15vi
)
4
5
14vii
15vii
)
5
6
+2 +3+4+5)
6
[
II
3(i)]
51
i)
ii)
iii)
45
- iii
+
+
+
(
)
17ii)
17iii)
17iv)
+
+
17v)
17vi)
17vii)
+
+ + +
(
35
35
35
)
(1)
(2)
(3)
(4) = (3) - (2)
i
35(1)(i)
ii
35(1)(ii)
iii
35(1)(ii )
iv
35(1)(iii)
v
35(1)(iv)
vi
35(2
)
vii
35(2
)
viii
35
ix
35
x
35(1)(ii)
35(1)(ii )
35(1)(iii)
35(2
)
52
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
(
) (
)
(
)(
-
i
i
ii
ii
iii
[
( ii)
( i),
( i)
( ii)
]
iii
i
i
ii
ii
iii
iii
iv
(
i +
ii +
iii)
iv
iii iv)
/
(
(
-
)
,
,
i
.
2)
i
ii
.
3)
ii
iii
( i
ii
)
iii
(
iii - )
ii
i
i
ii
ii
iii
iii
iv
(i + ii + iii)
iv
(
iv)
( )
( )-
(
) (
+
)
(
)
(
)
i
i
i
(
)
i
ii
ii
[
II
3(i)]
53
iii
(i + ii)
iii
i
i
ii
ii
iii
iii
iv
(i + ii + iii)
iv
( iii
iv)
( )
( )-
(
) (
+
)
i
i
i
(
)
i
ii
ii
iii
(i + ii)
iii
i
i
ii
ii
iii
iii
iv
(i + ii + iii)
iv
( iii
iv)
( )
( )-
(
)
/
( +
+
+ )
6
7
x
i
ii
Iii
54
/54
/54
/ 54
(xi+xii+xiii+ )
8
+
+
8
15%
8
30%
8
8
9
(
)
(
)
(6)
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
54
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
II
(
+
+
+
+
+
+
+
+
10
(
i
i
ii
ii
iii
[
(
ii)
(
i),
(
i)
(
ii)
]
iii
i
i
ii
i
ii
ii
iii
iii
iv
(
i +
ii +
iii)
iv
(
iii iv)
/
(
(
-
)
,
,
i
.
(2)
i
ii
.
(3)
ii
iii
( i
ii
)
iii
(
iii )
( - )
i
i
ii
ii
iii
iii
iv
(
i +
ii +
iii)
iv
(
iv)
i
i
ii
ii
iii
iii
[
II
3(i)]
55
iv
(
i +
ii + iii)
iv
iv
5
(i)
(ii)
(iii)
(iv)
(
)
i
i
i
(
)
i
ii
ii
iii
(i + ii)
iii
i
i
ii
ii
iii
iii
iv
(
i +
ii + iii)
iv
iii
iv
(
115
(1)( )(iii)
8
i
(
)
i
ii
iii
(i + ii)
iii
i
i
ii
ii
iii
iii
iv
(
i +
ii + iii)
iv
(9 iii iv)
)
9
9
56
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
x
i
i i
i i i
(xi+xii+xiii+ )
( 12 1+ 12 2 + 12 )
11
11
11
(
)
(
)
(
)
(6)
(9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
12
12
+
+
+
+
+
+
+
9
+
+
12
(
)
13
+
)
.
.
+
i
i
ii
ii
iii
iii
iv
iv
iv
iv
iv
v
v
i
i
ii
(
)
ii
[
II
3(i)]
57
iii
iii
iv
iv
i
i
ii
ii
iii
iii
iv
iv
iv
iv
iv
v
v
i
i
ii
ii
iii
iii
iv
iv
iv
iv
iv
v
v
+
+1 +1 )
1
(
)
(
)
= - - - - - )
%
%
%
%
i
(
)
( 3 *+
*+
*)
5
* +
*
*+
2 *+
*+
*+
*)
*
*+
*+
*+
*+
*+
*+
*
*+
* +
* +
*+
*+
*+
*
ii
%
( 3 *+
*+
*)
iii
%
5 * +
*
iv
*+
2 *+
*+
*+
*)
58
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
v
*
vi
%
*+
*+
*+
*+
*+
*+
*
vii
%
*+
*+
*+
*+
*+
*+
*
viii
ix
(ii + iii + iv + v +
vi+vii+viii)
x
(i ix)
(
*)
(
- 8)
,
,
,
(
*)
(
- 8)
,
,
,
/
/
15/6
i)
16/6 15/9
(ii)
/
/
(iii)
/
/
(iv)
/
/
(v)
%
vi
%
vii
y.
viii
[
II
3(i)]
59
ix
%
x
%
xi
xii
30%
.
15
112
.
/
,-
(4*5)
,
, 2018
31
, 2019
(7+12)
-
-
(
1)
(
1 )
(
2)
(
3)
(
4)
(
5)
(
6)
(
7)
(
8)
(
9)
(
10)
(
11)
(
12)
(
13)
(
14)
1
2
60
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
iii)
/
,-
(4*5)
,
31
(6-13) -
8
(
1)
(
1BÉE)
(
2)
(
3)
4)
(
5)
(
6)
(
7)
(
8)
(
9)
(
0)
(
11)
(
12)
(
13)
(
14)
1
2
:
.
x)
(
1)
(
2)
(
3)
(
4)
(
5)
(
6)
(
7)
7
(
)
1
(1 + 1 + 1 + 1 + 1 )
1
,
1
i
(ii)
i
ii
2(22)(
ii
i +
ii +
iii +
iv +
v)
1
i
i
ii
(
/
/
)
ii
iii
iii
iv
iv
[
II
3(i)]
61
v
v
1
) x)
i + ii + iii + iv + v)
1
I
i
Ii
,
ii
Iii
,
iii
Iv
iv
v
,
v
1
1
xii)
1
2
(2 i + 2
ii + 2 + 2 + 2 + 2
1 )
2
i
,
2 i
ii
2 ii
( i + ii + iii + iv + v + vi)
i
i
ii
ii
iii
iii
iv
iv
v
v
vi
vi
(
i
xxiii
)
i
(1)(
)( )
,
(1)(
)(i)
i
i
(1)(
)( )
(1
i
ii
(1)( )(ii)
ii
iii
(1)( )(ii )
iii
iv
ii
@
iv
v
ii
@
v
vi
ii
vi
vii
ii
vii
viii
iii)
viii
ix
ix
x
x
62
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
xi
115
xi
xii
-
xii
xiii
i)
xiii
xiv
i)
xiv
xv
xv
xvi
xvi
xvii
xvii
xviii
xviii
Xix
31.3.1961
31.3.1976
29.2.1964
31.3.1976,
xx
115
1)(i)
115
xx
xxi
115
(1)(i)
xxi
xxii
115
1)(i)
115
xxii
2
1
,
-
-
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3
/
3
(
3
57(1)
3
i
57(i)
-
i
4
4
[
II
3(i)]
63
5
59
5
6
x
)
6
7
( 2 + 6) (
)
7
8
59
(8 8
+ 8
+ 8 )
xvii
9
(7 + 8 )
9
10
15/6
16/6 15/9
16/9
15/12
16/12
15/3
16/3
31/3
(i)
(ii)
(iii)
(iv)
(v)
1
2(24)(ix)
,
,
,
,
2
3
1 (i)
4
115 1)( )( )
115
1)( )(i)
20%
5
%
6
115
10%
7
115
1)(i)
20%
115
1)(i)
64
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
= - - -
i
(
)
(
)
(
.
)
(
)
ii
(
iii
115
(
.
)
Iv
115
(
.
)
v
(
.
3ii)
vi
(
.
3iii)
vii
(
ii)
viii
(
iii)
ix
(
iv)
x
(
v)
xi
(
vi)
xii
(
vii)
Xiii
(
viii)
8
115
1)(i)
10%
115
1)(i)
9
[
II
3(i)]
65
xiv
(
)
Xv
(
xvi
(
xvii
xviii
(i - xvii)
i
(
ii)
(
ii
(
)
(
iii)
iii
(
iv)
iv
(
v)
)
v
(
vi)
vi
(
vii)
vii
(
viii)
viii
(
ix)
ix
(
x)
x
(
xi)
xi
(
xii)
66
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
xii
(
xiii)
Xiii
(
xiv)
Xiv
(
xv)
xv
(
xvi)
Xvi
xvii
(5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x + 5xi +5xii +5xiii+ 5xiv + 5xv)
115
1
2
3
4
=5
-
6
7
8
9
10
11
I
2010-11
ii 2011-12
iii
2012-13
iv
2013-14
v 2014-15
vi
2015-16
vii 2016-17
viii 2017-18
ix
2018-19
x 2019-20
xi
2020-21
xii 2021-22
xiii 2022-23
Xiv 2023-24
[
II
3(i)]
67
xv
/
xvi
(
i)
(
ii)
(
iv)
(
v)
(
iii)
(
xii)
Xvii
2024-25
(
2xiv)
(
xviii)
(
v )
(
v )
(
v )
(
2 +
+4
)
(6 +7 ))
(
v )
xviii
)
xix
(xvii-
xviii)
xx
(xv -
xvi + xix)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
i
ii
iii
3xvi)
4xvi)
( )
(2)
(3)
(4)
(5)
I
68
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
II
(
)
III
IV
V
VI
VII
VIII
(
)
IX
X
XI
(I+II+III+IV+V+VI+VII+VIII+IX+X)
+
i
ii
iii
[
II
3(i)]
69
i
ii
iii
i
ii
iii
.
.
i
ii
iii
(
iii +
iii + iii + iii)
.
(
)
i
ii
70
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
I
(
-
-
-
[
35(1)(ii)
35(1)(ii)
35(1)(iii)
35(2
)
]
i
ii
iii
[
II
3(i)]
71
__80
(4) (i)
1
2
iv
1
2
v
1
( 1 + 2 + 1 + 2 + 1)
__80
[
]
1
2
[
]
1
2
[
]
1
2
[
]
1
2
1
2
1
2
1
2
72
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
1
1
2
1
1
2
1
2
1
2
2
1
1
( + + +
)
-VI-
VI-
1
80
80
80
80
(
+
+ +
)
1
2
80
80
80
80
80
80
80
80
(
I( iv) +5II
80 -
-
(
)
2
VI-
(1 +2)
/
(%)
(i)
ii
[
II
3(i)]
73
111
115
(1)(
)(ii)-
(
)
vi)
(
vii)
)
5x)
( )(c)(ii) (
)
5x)
5x)
)
5x)
(
)
5x)
)
xi)
112 (
115
iii)-
10
x)
10
ix)
11
xii)
115
iii)
115
x)
115
xi)
(
)
15 115
(
)
115
30
(
.
3
30
(
.
2)
(
)
115
(1)(
)(
)
115
(1)(
)(
)(
)
(
xix)
115
(
)
(
)
(
xvii)
20
(
(
3 )
(
xviii)
21
(
)
22 15
15
vi
)
23 30
30
vii
)
24
112
10
x
)
25 20
20
xi
)
26
112
10
x
)
27
( -
)
(
)
28
-
10
(
x
29
,
II
50
(
xix
-
-
(
)
74
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
?
?
I
ii
1
2
3
4
(
)
1
1
2
i
i
ii
ii
Iii
-
iii
iv
7, 7
, 7
(1), 7
(1
)
8
(
. 39 )
iv
v
i-ii-iii+iv)
2
vi
.
,
(
)
,
(
)
(
)
3
(3
+3
3
[
II
3(i)]
75
-
4
.
. .
;
(
)
I
II
III
4
5
(
)
5
6
(1+2+ + +4+5)
6
115
, 115
115
/115
/
/
9=7-8
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(
)
i
ii
111
112
112A
iii
76
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
iv
10(23
)
2.
i
ii
111
112
112
iii
iv
10(23
)
[
II
3(i)]
77
1
2
3
? (
4
/ (
-
4
5
/
115
5
115
115
(5 +5 +5 +5 +5 +5 +5 +5 +5 +
+
+
+
)
6
78
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
/
115
(ii )
(ii )
115
115
1
(ii )
6
(6 +6 +6 +6 +6 +6 +
+
+6 +
+
)
7
(4+
6 )
7
8
,2015
-
,
.
,
,
8
8
[
II
3(i)]
79
(8
+ 8
+ 8
+ 8 )
,
,
(8 + 8 + 8 + 8 )
9
(7 + 8 8 )
9
115
,
115
9-9
10
[(
9% + (
15%]
10
2024-25
2024-25
[
]
[
]
[
=
]
=
I
80
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ii
iii
iv
v
vi
vii
viii
ix
x
Xi
Xii
Xiii
Xiv
xv
-
xvi
[(
-
-
-
xvii
[
xvi
]
[
xvi
]
(i)
(ii)
(iii)
(iv)
(v)
1
)
)
)
2
[
II
3(i)]
81
3
4
(2 3)
5
+
+ +
6
7
(5 + 6)
8
9
/
(7-8)
10
1
2
1
2
1
2
)
)
)
)
)
)
11
12
13
14
-
92
(2 )
1
(
2
18%
12%
( + )
( + + )
3
4
(2 -3)
5
2
3
4
5
6
/
/
)
/
/
)
/
/
)
/
/
)
/
/
)
/
/
)
82
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
6
7
8
9
1
2
:
2
3
-
3
4
i
i
i i
i i
i i i
i i i
[
II
3(i)]
83
(iv)
i+ i i+ i i i)
4iv
5
5
6
{3-
iv-
5)}
6
7
7
8
8
9
9
10
10
11
11
12
-
12
13
14
15
16
17
)
-
( )
( )
( )
( )
(
)
( )
1
i
ii
iii
iv
2
i
84
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ii
iii
iv
(
)
1
(90, 90
91
)
( )
( )
( )
( )
(
)
2
2
3
3
4
4
[
II
3(i)]
85
1 31
, 2023
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
2
31
, 2023
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
3
31
, 2023
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(i)
(ii)
4 31
, 2023
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
31
,
-
/
86
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
/
(
) (
)
(1)
(2 ) (2
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
31
,
-
/
(
)
(
)
(1)
(2 ) (2
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
31
,
-
/
(
) (
)
(1)
(2 )
(2
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
31
,
/
(
)
( )
,
(1)
(2)
(3
(3
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
,
[
II
3(i)]
87
0
(8)
,
( )
,
(1)
(2 )
(2
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
(i)
(ii)
,
(6)
,
(1)
(2 )
(2
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
(ii)
,
,
,
-1
(
, 2013
, 1956
,2013
-
)
;-
/
.
88
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
-2
-
-
19.02.2019,
-
-
;-
(
-
)
(
-
)
.
(
-
)
-
19.02.2019
-1
(
) (
-
-
)
(
-
)
(1)
(2)
(3)
(4)
(5)
(6)
[
II
3(i)]
89
(i)
(ii)
(
-
)
(1)
(2)
(3)
(4)
(5)
(6)
(i)
1
2
3
4
5
6
7
8
9
10
11
12
(
)
(
)
(
)
(
)
(
)
(%)
90
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
(
-
)
-
(
-
)
(%)
-
(
-
)
-
-
-
;-
(
-
)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(i)
(ii)
(
-
)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
[
II
3(i)]
91
(i)
(
)
(
-
)
(
-
)
(
-
)
92
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
(%)
(1)
(2)
(3)
.
(
)
i
ii
iii
iv
1
1
2
[
II
3(i)]
93
i
2i
ii
3(ii)(
)
2ii
iii
(
3(iii)(
)
2iii
iv
(
,
)
2iv
V
(2i + 2ii+2iii + 2iv)
2v
3
i
%
ii
i
ii
%
iii
ii
iii
iv
iii
iv
-
(
v)
iv
v
(
i +
ii+
iii + iv) (
)
v
i
%
vi
i
ii
%
vii
ii
Iii
-
(
viii)
iii
iv
( i + ii + iii)
iv
v +
iv) (
3
115
30%
.
2)
3
3 + 3 )
3
4
(
) (
)
4
4
94
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
-
4
+ 4 +
4
5
-
(1 + 2v + 3
+ 4 )
5
6
2xvii, 3xvii
4xvii
6
7
(ii), (iii) , (v) (xv)
+ 4 + 2iv)
7
8
2xvi, 3xvi
4xvi
8
9
(
(i) , (ii) , (iv) (xiv)
+ 4 + 2iv)
9
10
10
11
[
VI
i5+ii5+iv5+v5+viii5+xiii5+xiv5
]
VI
+ 11
)
12
10
)
12
13
(9- 11 -12)
13
14
(i)
14
15
(13 - 14)
15
16
16
17
xix
17
18
18
1
(
1
(1 +1 )
4%
1
+
+
)
1
[
II
3(i)]
95
2
2
(ii)
2
+
2
i
16
25%
i
ii
16 -
)
ii
iii
(i + ii)
iii
(
+
iii)
4%
2
2 +
iii +2
2
3
3
4
4
5
[ (3 - 4)]
5
6
6
6
+ 6
6
7
(5 6 )
7
8
96
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
8
8
8
8
(8 +8 +8
+8
9
(7 +
)
9
10
(
)
10
)
10
)
10
(
)
10
(10 +10 +10 +10 )
10
11
(9 - 10 )
11
12
12
13
14
-
15
-
16
( )
-
i
ii
[
II
3(i)]
97
:
1)
,
2)
,
( )
17
(i)
,
(ii)
;
(iii)
? (
,
I
ii
iii
iv
v
vi
10
10
[
(
)
16
16
/16
]
98
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
37
(2)
]
(
)
(
)
-
,
,
194
37
(2) (
)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
i
-
[
]
.
.
37-
(1)
.
.
.
.
.
.
-
.
.
.
.
37-
(1)
37-
(1)
(1)
(2i)
(2ii)
(3)
(4)
(5)
(6i)
(6ii)
(7i)
(7ii)
(8)
i
ii
-
i
[
II
3(i)]
99
/
, 1961
/
(
-
)
/
(
) (
.
,
.
[
.16/2024/
. . 370142/49/2023-
]
,
.
. 969(
,
26
, 1961
.
.
. 908 (
,
22
, 2023
100
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 24th January, 2024
G.S.R. 64(E).
In exercise of the powers conferred by section 139 read with section 295 of the Income-tax
Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the
Income-tax Rules, 1962, namely:-
1. Short title and commencement.
(1) These rules may be called the Income-tax (First Amendment) Rules, 2024.
(2) They shall come into force with effect from the 1st day of April, 2024.
2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-6, the following Form shall be substituted,
namely:
ITR-6
INDIAN INCOME TAX RETURN
[For Companies other than companies claiming exemption
under section 11]
(Please see rule 12 of the Income-tax Rules,1962)
(Please refer instructions)
Assessment Year
2 0 2 4 - 2 5
Part A-GEN
GENERAL
PERSONAL INFORMATION
(A1) Name
(A2) PAN
ame? If yes, please furnish the old name
(A4) Corporate Identity
Number (CIN) issued by MCA
(A8) Flat/Door/Block No
(A9) Name of Premises/Building/Village
(A5) Date of
incorporation
(DD/MM/YYYY)
(A6) Date of
commencement of
business (DD/MM/YYYY)
/ /
/ /
(A10) Road/Street/Post Office
(A11) Area/Locality
(A7) Type of company
(Tick any one)
(i) Domestic Company
(ii) Foreign Company
(A12) Town/City/District
(A13) State
(A14) Pin code/Zip
code
If a public company
write 6, and if private
company write 7 (as
defined in section 3 of
the Companies Act,
2013)
(A15) Country
(A16) Office Phone Number with STD code/ Mobile
No. 1
(A17) Mobile No. 2
(A18) Email Address-1
Email Address-2
(A19)
(ai)
Due date for filing return of income [Dropdown to be provided]:
1. 31st October
2. 30th November
FILING STATUS
(A19)
(aii)
1 Filed u/s (Tick)[Please see
instruction ]
139(1)- On or before due date,
139(4)- After due date,
139(5)- Revised
Return,
92CD-Modified return,
119(2)(b)- after condonation of delay,
170A- After order by the tribunal or court
2 Or filed in response to notice u/s
139(9),
142(1),
148,
153C
(b)
If revised/ defective/modified, then enter
Receipt No and Date of filing original return
(DD/MM/YYYY)
___ /___/____
(c)
If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in
section 170A , enter Unique Number /Document Identification Number and date of such notice/order,
or if filed u/s 92CD enter date of advance pricing agreement
/ /
[
II
3(i)]
101
(d)
Residential Status (Tick)
Resident
Non-Resident
(e)
Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility)
(applicable on Domestic Company) If yes, please furnish the AY in which said option is exercised for the first time along
with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number.
If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be
provided in efiling utility)
Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number.
(f)
Whether total turnover/ gross receipts in the previous year 2021-2022 exceeds 400 crore rupees? (Yes/No) (applicable for
Domestic Company)
(g)
Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90
(1) or Central Government has adopted any agreement under sec 90A(1)?
(h)
In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick)
Yes
No
(i)
In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick) Yes No
please provide details of
(a) aggregate of payments arising from the transaction or transactions during the previous year as referred in
Explanation 2A(a) to Section 9(1)(i);
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
(j)
Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes,
please provide details.
Act under which registration
required
Date of Registration
(DD/MM/YYYY)
Registration Number
(k)
Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards
specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick)
Yes
No
(l)
Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible
foreign exchange?
(Tick)
Yes
No
(m)
Whether the assessee company is under liquidation (Tick)
Yes
No
(n)
Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No.
(o)
Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956?
Yes
No
(p)
Whether this return is being filed by a representative assessee? (Tick)
Yes
No
If yes, please furnish following information -
(1)
Name of the representative assessee
(2)
Capacity of the Representative (drop down to be provided)
(3)
Address of the representative assessee
(4)
Permanent Account Number (PAN)/Aadhaar No. of the representative assessee
(q)
Whether you are recognised as start up by DPIIT
Yes
No
1
If yes, please provide start up recognition number allotted by the DPIIT
2
Whether certificate from inter-ministerial board for certification is received?
Yes
No
3
If yes provide the certification number
4
Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated
19/02/2019 has been filed before filing of the return?
Yes
No
5
If yes, provide date of filing Form-2
(r)
Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
LEI Number
Valid upto date
(s)
Whether you are recognised as MSME?
Yes
No
If yes, please provide registration number allotted as per the MSMED Act, 2006
AUDIT
INFORMATION
(a1)
Whether liable to maintain accounts as per section 44AA? (Tick)
Yes
No
(a2)
Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/44D? (Tick)
Yes
No
(a2i)
If No, whether during the year total sales/turnover/gross receipts of business is more than 1 Crore Rupees but does not
exceed 10 Crore Rupees?
(Tick)
Yes
No, turnover does not exceed 1 crore
No , turnover exceeds 10 crores
102
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
(a2ii)
If (a2i) is Yes, whether aggregate of all amounts received, including amount received for sales, turnover or gross receipts
or on capital account such as capital contribution, loans etc. during the previous year, in cash & non-a/c payee cheque/DD,
does not exceed five per cent of said amount?
(Tick)
Yes
No
(a2iii)
If (a2i) is Yes, whether aggregate of all payments made including amount incurred for expenditure or on capital account
such as asset acquisition, repayment of loan etc., in cash & non-a/c payee cheque/DD, during the previous year does not
exceed five per cent of the said payment
(Tick)
Yes
No
(b)
Whether liable for audit under section 44AB? (Tick)
Yes
No (Note to Systems: For cases where
a2i exceeds INR 10 crores, this should be an automatic Yes)
If Yes is selected at (b), mention by virtue of which of the following conditions:
(bi)
Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)
(bii)
Assessee falling u/s 44BB but not offering income on presumptive basis (Tick)
(biii)
Assessee falling u/s 44BBB but not offering income on presumptive basis (Tick)
(biv)
Others (Tick)
(c)
If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)
Yes
No
If Yes, furnish the following information below
(1)
Mention the date of furnishing of audit report (DD/MM/YYYY)
(2)
Name of the auditor signing the tax audit report
(3)
Membership No. of the auditor
(4)
Name of the auditor (proprietorship/ firm)
(5)
Proprietorship/firm registration number
(6)
Permanent Account Number (PAN/Aadhaar No.) of the auditor (proprietorship/ firm)
(7)
Date of audit report
(8)
Acknowledgement Number of the Audit Report
(9)
UDIN
(di)
Are you liable for Audit u/s 92E?
Yes
No
(dii)
If (di) is Yes, whether the
accounts
have
been
audited u/s. 92E?
Date of furnishing audit
report? DD/MM/YYYY
Acknowledgement Number
(diii)
If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes,
please provide the details as under: ) (Please see Instruction 5)
Sl. No.
Section Code
Date (DD/MM/YYYY)
Acknowledgement Number
(e)
Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act
Act and section
(DD/MM/YY)
Act and section
(DD/MM/YY)
HOLDING STATUS
(a)
Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any
other)
(b)
If subsidiary company, mention the details of the Holding Company
PAN
Name of Holding Company
Address of Holding Company
Percentage of Shares
held
(c)
If holding company, mention the details of the subsidiary companies
PAN
Name of Subsidiary Company
Address of Subsidiary Company
Percentage of Shares
held
BUSINESS
ORGANISATION
(a)
In case of amalgamating company, mention the details of amalgamated company
PAN
Name of Amalgamated
Company
Address of Amalgamated Company
Date of Amalgamation
(b)
In case of amalgamated company, mention the details of amalgamating company
[
II
3(i)]
103
PAN
Name of Amalgamating
Company
Address of Amalgamating Company
Date of Amalgamation
(c)
In case of demerged company, mention the details of resulting company
PAN
Name of Resulting
Company
Address of Resulting Company
Date of Demerger
(d)
In case of resulting company, mention the details of demerged company
PAN
Name of Demerged
Company
Address of Demerged Company
Date of Demerger
KEY PERSONS
Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year
and the details of eligible person who is verifying the return.
S.No.
Name
Designation
Residential
Address
PAN/Aadhaar
No.
Director Identification
Number (DIN) issued by
MCA, in case of Director
SHAREHOLDERS
INFORMATION
Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the
previous year
S.No.
Name and Address
Percentage of shares held
PAN (if allotted)
OWNERSHIP INFORMATION
In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of
shares holding not less than 10% of the voting power at any time of the previous year
S.No.
Name
Address
Percentage of shares held
PAN/Aadhaar No. (if
allotted)
In case of Foreign company, please furnish the details of immediate parent company.
S.No
Name
Address
Country of
residence
PAN (if
allotted)
number or any unique
identification number allotted
in the country of residence
In case of foreign company, please furnish the details of ultimate parent company
S.No
Name
Address
Country of
residence
PAN (if
allotted)
number or any unique
identification number allotted
in the country of residence
NATURE OF
COMPANY AND
ITS BUSINESS
Nature of company
(Tick)
1
Whether a public sector company as defined in section 2(36A) of the Income-tax Act
Yes
No
2
Whether a company owned by the Reserve Bank of India
Yes
No
3
Whether a company in which not less than forty percent of the shares are held (whether
singly or taken together) by the Government or the Reserve Bank of India or a
corporation owned by that Bank
Yes
No
104
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
4
Whether a banking company as defined in clause (c) of section 5 of the Banking
Regulation Act,1949
Yes
No
5
Whether a scheduled Bank being a bank included in the Second Schedule to the
Reserve Bank of India Act
Yes
No
6
Whether a company registered with Insurance Regulatory and Development Authority
(established under sub-section (1) of section 3 of the Insurance Regulatory and
Development Authority Act, 1999)
Yes
No
7
Whether a company being a non-banking Financial Institution
Yes
No
8
Whether the company is unlisted?
If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1
Yes
No
Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than
those declaring income under section 44AE
S.No.
Code [Please see instruction No.7(i)]
Description
(i)
(ii)
(iii)
Part A-BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024 OR AS ON THE DATE OF AMALGAMATION
I
Equity and Liabilities
EQUITY AND LIABILITIES
1
A
Share capital
i
Authorised
Ai
ii
Issued, Subscribed and fully Paid up
Aii
iii
Subscribed but not fully paid
Aiii
iv
Total (Aii + Aiii)
Aiv
B
Reserves and Surplus
i
Capital Reserve
Bi
ii
Capital Redemption Reserve
Bii
iii
Securities Premium Reserve
Biii
iv
Debenture Redemption Reserve
Biv
v
Revaluation Reserve
Bv
vi
Share options outstanding amount
Bvi
vii
Other reserve (specify nature and amount)
a
viia
b
viib
c
Total (viia + viib)
Bvii
viii
Surplus i.e. Balance in profit and loss account (Debit balance to
be shown as ve figure)
Bviii
ix
Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as ve
figure)
Bix
C
Money received against share warrants
1C
D
1D
2
Share application money pending allotment
i
Pending for less than one year
i
ii
Pending for more than one year
ii
iii
Total (i + ii)
2
3
Non-current liabilities
A
Long-term borrowings
i
Bonds/ debentures
a
Foreign currency
ia
b
Rupee
ib
c
Total (ia + ib)
ic
ii
Term loans
a
Foreign currency
iia
b
Rupee loans
1
From Banks
b1
2
From others
b2
3
Total (b1 + b2)
b3
c
Total Term loans (iia + b3)
iic
iii
Deferred payment liabilities
iii
iv
Deposits from related parties (see instructions)
iv
v
Other deposits
v
vi
Loans and advances from related parties (see instructions)
vi
vii
Other loans and advances
vii
viii
Long term maturities of finance lease obligations
viii
ix
Total Long-term borrowings (ic + iic + iii + iv + v + vi + vii + viii)
3A
B
Deferred tax liabilities (net)
3B
C
Other long-term liabilities
[
II
3(i)]
105
i
Trade payables
i
ii
Others
ii
iii
Total Other long-term liabilities (i + ii)
3C
D
Long-term provisions
i
Provision for employee benefits
i
ii
Others
ii
iii
Total (i + ii)
3D
E
Total Non-current liabilities (3A + 3B + 3C + 3D)
3E
4
Current liabilities
A
Short-term borrowings
i
Loans repayable on demand
a
From Banks
ia
b
From Non-Banking Finance Companies
ib
c
From other financial institutions
ic
d
From others
id
e
Total Loans repayable on demand (ia + ib + ic + id)
ie
ii
Deposits from related parties (see instructions)
ii
iii
Loans and advances from related parties (see instructions)
iii
iv
Other loans and advances
iv
v
Other deposits
v
vi
Total Short-term borrowings (ie + ii + iii + iv + v)
4A
B
Trade payables
i
Outstanding for more than 1 year
i
ii
Others
ii
iii
Total Trade payables (i + ii)
4B
C
Other current liabilities
i
Current maturities of long-term debt
i
ii
Current maturities of finance lease obligations
ii
iii
Interest accrued but not due on borrowings
iii
iv
Interest accrued and due on borrowings
iv
v
Income received in advance
v
vi
Unpaid dividends
vi
vii
Application money received for allotment of securities and due
for refund and interest accrued
vii
viii
Unpaid matured deposits and interest accrued thereon
viii
ix
Unpaid matured debentures and interest accrued thereon
ix
x
Other payables
x
xi
Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x)
4C
D
Short-term provisions
i
Provision for employee benefit
i
ii
Provision for Income-tax
ii
iii
Proposed Dividend
iii
iv
Tax on dividend
iv
v
Other
v
vi
Total Short-term provisions (i + ii +iii + iv + v)
4D
E
Total Current liabilities (4A + 4B + 4C + 4D)
4E
Total Equity and liabilities (1D + 2 + 3E + 4E)
I
II
ASSETS
1
Non-current assets
A
Fixed assets
i
Tangible assets
a
Gross block
ia
b
Depreciation
ib
c
Impairment losses
ic
d
Net block (ia ib - ic)
id
ii
Intangible assets
a
Gross block
iia
b
Amortization
iib
c
Impairment losses
iic
d
Net block (iia iib - iic)
iid
iii
Capital work-in-progress
iii
iv
Intangible assets under development
iv
v
Total Fixed assets (id + iid + iii + iv)
Av
B
Non-current investments
i
Investment in property
i
ii
Investments in Equity instruments
a
Listed equities
iia
b
Unlisted equities
iib
c
Total (iia + iib)
iic
iii
Investments in Preference shares
iii
106
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
iv
Investments in Government or trust securities
iv
v
Investments in Debenture or bonds
v
vi
Investments in Mutual funds
vi
vii
Investments in Partnership firms
vii
viii
Others Investments
viii
ix
Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii)
Bix
C
Deferred tax assets (Net)
C
D
Long-term loans and advances
i
Capital advances
i
ii
Security deposits
ii
iii
Loans and advances to related parties (see instructions)
iii
iv
Other Loans and advances
iv
v
Total Long-term loans and advances (i + ii + iii + iv)
Dv
vi
Long-term loans and advances included in Dv which is
a
for the purpose of business or profession
via
b
not for the purpose of business or profession
vib
c
given to shareholder, being the beneficial owner of share,
or to any concern or on behalf/ benefit of such
shareholder as per section 2(22)(e) of I.T. Act
vic
E
Other non-current assets
i
Long-term trade receivables
a
Secured, considered good
ia
b
Unsecured, considered good
ib
c
Doubtful
ic
d
Total Other non-current assets (ia + ib + ic)
id
ii
Others
ii
iii
Total (id + ii)
Eiii
iv
Non-current assets included in Eiii which is due from
shareholder, being the beneficial owner of share, or from any
concern or on behalf/ benefit of such shareholder as per section
2(22)(e) of I.T. Act
iv
F
Total Non-current assets (Av + Bix + C + Dv + Eiii)
1F
2
Current assets
A
Current investments
i
Investment in Equity instruments
a
Listed equities
ia
b
Unlisted equities
ib
c
Total (ia + ib)
ic
ii
Investment in Preference shares
ii
iii
Investment in government or trust securities
iii
iv
Investment in debentures or bonds
iv
v
Investment in Mutual funds
v
vi
Investment in partnership firms
vi
vii
Other investment
vii
viii
Total Current investments (ic + ii + iii + iv + v + vi + vii)
Aviii
B
Inventories
i
Raw materials
i
ii
Work-in-progress
ii
iii
Finished goods
iii
iv
Stock-in-trade (in respect of goods acquired for trading)
iv
v
Stores and spares
v
vi
Loose tools
vi
vii
Others
vii
viii
Total Inventories (i + ii + iii + iv + v + vi + vii)
Bviii
C
Trade receivables
i
Outstanding for more than 6 months
i
ii
Others
ii
iii
Total Trade receivables (i + ii + iii)
Ciii
D
Cash and cash equivalents
i
Balances with Banks
i
ii
Cheques, drafts in hand
ii
iii
Cash in hand
iii
iv
Others
iv
v
Total Cash and cash equivalents (i + ii + iii + iv)
Dv
E
Short-term loans and advances
i
Loans and advances to related parties (see instructions)
i
ii
Others
ii
iii
Total Short-term loans and advances (i + ii)
Eiii
iv
Short-term loans and advances included in Eiii which is
a
for the purpose of business or profession
iva
b
not for the purpose of business or profession
ivb
[
II
3(i)]
107
c
given to a shareholder, being the beneficial owner of
share, or to any concern or on behalf/ benefit of such
shareholder as per section 2(22)(e) of I.T. Act
ivc
F
Other current assets
F
G
Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F)
2G
Total Assets (1F + 2G)
II
Part A-BS Ind
AS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2024 OR AS ON THE DATE OF BUSINESS
COMBINATION [applicable for a company whose financial statements are drawn up in compliance to the Indian
Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]
I
Equity and Liabilities
1
Equity
A
Equity share capital
i
Authorised
Ai
ii
Issued, Subscribed and fully paid up
Aii
iii
Subscribed but not fully paid
Aiii
iv
Total (Aii + Aiii)
Aiv
B Other Equity
i
Other Reserves
a
Capital Redemption Reserve
ia
b
Debenture Redemption Reserve
ib
c
Share Options Outstanding account
ic
d
Other (specify nature and amount)
id
e
Total other reserves (ia + ib + ic + id)
ie
ii
Retained earnings (Debit balance of statement of P&L to
be shown as ve figure)
ii
iii
Total (Bie + ii) (Debit balance to be shown as ve figure)
Biii
C
Total Equity (Aiv + Biii)
1C
2
Liabilities
A
Non-current liabilities
I
Financial Liabilities
Borrowings
a
Bonds or debentures
1
Foreign currency
a1
2
Rupee
a2
3
Total (1 + 2)
a3
b
Term loans
1
Foreign currency
b1
2
Rupee loans
i
From Banks
i
ii
From other parties
ii
iii Total (i + ii)
b2
3
Total Term loans (b1 + b2)
b3
c
Deferred payment liabilities
c
d
Deposits
d
e
Loans from related parties (see instructions)
e
f
Long term maturities of finance lease obligations
f
g
Liability component of compound financial instruments
g
h
Other loans
h
i
Total borrowings (a3 + b3 + c + d + e + f + g + h)
i
j
Trade Payables
j
108
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
k
Other financial liabilities (Other than those specified in II under provisions)
k
II
Provisions
a
Provision for employee benefits
a
b
Others (specify nature)
b
c
Total Provisions
IIc
III
Deferred tax liabilities (net)
III
IV
Other non-current liabilities
a
Advances
a
b
Others (specify nature)
b
c
Total Other non-current liabilities
IVc
Total Non-Current Liabilities (Ii + Ij + Ik + IIc + III + IVc)
2A
B
Current liabilities
I
Financial Liabilities
i
Borrowings
a
Loans repayable on demand
1 From Banks
1
2 From Other parties
2
3 Total Loans repayable on demand (1 + 2)
3
b
Loans from related parties
b
c
Deposits
c
d
Other loans (specify nature)
d
Total Borrowings (a3 + b + c + d)
Ii
ii
Trade payables
Iii
iii
Other financial liabilities
a
Current maturities of long-term debt
a
b
Current maturities of finance lease obligations
b
c
Interest accrued
c
d
Unpaid dividends
d
e
Application money received for allotment of securities
to the extent refundable and interest accrued thereon
e
f
Unpaid matured deposits and interest accrued
thereon
f
g
Unpaid matured debentures and interest accrued
thereon
g
h
Others (specify nature)
h
i
Total Other financial liabilities (a + b +c +d +e +f +g+ h)
Iiii
iv
Total Financial Liabilities (Ii + Iii + Iiii)
Iiv
II
Other Current liabilities
a
Revenue received in advance
a
b
Other advances (specify nature)
b
c
Others (specify nature)
c
d
Total Other current liabilities (a + b+ c)
IId
III Provisions
a
Provision for employee benefits
a
b
Others (specify nature)
b
c
Total provisions (a + b)
IIIc
IV
Current Tax Liabilities (Net)
IV
Total Current liabilities (Iiv + IId + IIIc+ IV)
2B
Total Equity and liabilities (1C + 2A +2B)
I
[
II
3(i)]
109
II
ASSETS
1
Non-current assets
A
Property, Plant and Equipment
a
Gross block
a
b
Depreciation
b
c
Impairment losses
c
d
Net block (a b - c)
Ad
B
Capital work-in-progress
B
C
Investment Property
a
Gross block
a
b
Depreciation
b
c
Impairment losses
c
d
Net block (a b - c)
Cd
D
Goodwill
a
Gross block
a
b
Impairment losses
b
c
Net block (a b)
Dc
E
Other Intangible Assets
a
Gross block
a
b
Amortisation
b
c
Impairment losses
c
d
Net block (a b - c)
Ed
F
Intangible assets under development
F
G
Biological assets other than bearer plants
a
Gross block
a
b
Impairment losses
b
c
Net block (a b)
Gc
H
Financial Assets
I
Investments
i
Investments in Equity instruments
a
Listed equities
ia
b
Unlisted equities
ib
c
Total (ia + ib)
ic
ii
Investments in Preference shares
ii
iii
Investments in Government or trust securities
iii
iv
Investments in Debenture or bonds
iv
v
Investments in Mutual funds
v
vi
Investments in Partnership firms
vi
vii
Others Investments (specify nature)
vii
viii Total non-current investments (ic + ii + iii + iv + v + vi + vii)
HI
II
Trade Receivables
a
Secured, considered good
a
b
Unsecured, considered good
b
c
Doubtful
c
d
Total Trade receivables
HII
III
Loans
i
Security deposits
i
110
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ii
Loans to related parties (see instructions)
ii
iii
Other loans (specify nature)
iii
iv
Total Loans (i + ii + iii)
HIII
v
Loans included in HIII above which is-
a
for the purpose of business or profession
va
b
not for the purpose of business or profession
vb
c
given to shareholder, being the beneficial owner
of share, or to any concern or on behalf/ benefit
of such shareholder as per section 2(22)(e) of
I.T. Act
vc
IV
Other Financial Assets
i
Bank Deposits with more than 12 months
maturity
i
ii
Others
ii
iii Total of Other Financial Assets (i + ii)
HIV
I
Deferred Tax Assets (Net)
I
J
Other non-current Assets
i
Capital Advances
i
ii
Advances other than capital advances
ii
iii
Others (specify nature)
iii
iv
Total non-current assets (i + ii + iii)
J
v
Non-current assets included in J above which is due from
shareholder, being the beneficial owner of share, or from
any concern or on behalf/ benefit of such shareholder as
per section 2(22)(e) of I.T. Act
v
Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J)
1
2
Current assets
A
Inventories
i
Raw materials
i
ii
Work-in-progress
ii
iii
Finished goods
iii
iv
Stock-in-trade (in respect of goods acquired for
trading)
iv
v
Stores and spares
v
vi
Loose tools
vi
vii
Others
vii
viii
Total Inventories (i + ii + iii + iv + v + vi + vii)
2A
B
Financial Assets
I
Investments
i
Investment in Equity instruments
a
Listed equities
ia
b
Unlisted equities
ib
c
Total (ia + ib)
ic
ii
Investment in Preference shares
ii
iii
Investment in government or trust securities
iii
iv
Investment in debentures or bonds
iv
v
Investment in Mutual funds
v
vi
Investment in partnership firms
vi
vii Other Investments
vii
vii
i
Total Current investments (ic + ii + iii + iv + v + vi + vii)
I
II
Trade receivables
[
II
3(i)]
111
i
Secured, considered good
i
ii
Unsecured, considered good
ii
iii
Doubtful
iii
iv
Total Trade receivables (i + ii + iii)
II
III
Cash and cash equivalents
i
Balances with Banks (of the nature of cash and cash
equivalents)
i
ii
Cheques, drafts in hand
ii
iii
Cash on hand
iii
iv
Others (specify nature)
iv
v
Total Cash and cash equivalents (i + ii + iii + iv)
III
IV
Bank Balances other than III above
IV
V
Loans
i
Security Deposits
i
ii
Loans to related parties (see instructions)
ii
iii
Others (specify nature)
iii
iv
Total loans (i + ii + iii)
V
v
Loans and advances included in V above which is-
a
for the purpose of business or profession
va
b not for the purpose of business or profession
vb
c
given to a shareholder, being the beneficial owner
of share, or to any concern or on behalf/ benefit of
such shareholder as per section 2(22)(e) of I.T. Act
vc
VI
Other Financial Assets
VI
Total Financial Assets (I + II + III + IV + V + VI)
2B
C
Current Tax Assets (Net)
2C
D
Other current assets
i
Advances other than capital advances
i
ii
Others (specify nature)
ii
iii
Total
2D
Total Current assets (2A + 2B + 2C + 2D)
2
Total Assets (1 + 2)
II
Part A-
Manufacturing
Account
Manufacturing Account for the financial year 2023-24 (fill items 1 to 3 in a case where regular books of account are
maintained, otherwise fill items 61 to 62 as applicable)
1
Debits to Manufacturing account
A
Opening Inventory
i
Opening stock of raw-material
i
ii
Opening stock of Work in progress
ii
iii
Total (i + ii)
Aiii
B
Purchases (net of refunds and duty or tax, if any)
B
C
Direct wages
C
D
Direct expenses (Di + Dii + Diii)
D
i
Carriage inward
i
ii
Power and fuel
ii
iii
Other direct expenses
iii
E
Factory Overheads
i
Indirect wages
i
ii
Factory rent and rates
ii
iii
Factory Insurance
iii
iv
Factory fuel and power
iv
v
Factory general expenses
v
vi
Depreciation of factory machinery
vi
vii
Total (i+ii+iii+iv+v+vi)
Evii
F
Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii)
1F
2
Closing Stock
i
Raw material
2i
112
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ii
Work-in-progress
2ii
Total (2i +2ii)
2
3
Cost of Goods Produced transferred to Trading Account (1F - 2)
3
Part A-
Trading
Account
Trading Account for the financial year 2023-24 (fill items 4 to 12 in a case where regular books of
account are maintained, otherwise fill items 61 to 62 as applicable)
CREDITS TO TRADING ACCOUNT
4
Revenue from operations
A
Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if
any)
i
Sale of goods
i
ii
Sale of services
ii
iii Other operating revenues (specify nature
and amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv
Total (i + ii + iiic)
Aiv
B
Gross receipts from Profession
B
C
Duties, taxes and cess received or receivable in respect of goods and services
sold or supplied
i
Union Excise duties
i
ii
Service tax
ii
iii
VAT/ Sales tax
iii
iv
Central Goods & Service Tax (CGST)
iv
v
State Goods & Services Tax (SGST)
v
vi
Integrated Goods & Services Tax (IGST)
vi
vii
Union Territory Goods & Services Tax
(UTGST)
vii
viii Any other duty, tax and cess
viii
ix
Total (i + ii + iii + iv +v+ vi+vii+viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5
Closing Stock of Finished Goods
5
6
Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING ACCOUNT
7
Opening Stock of Finished Goods
7
8
Purchases (net of refunds and duty or tax, if any)
8
9
Direct Expenses (9i + 9ii + 9iii)
9
i
Carriage inward
i
ii
Power and fuel
ii
iii
Other direct expenses
Note: Row can be added as per the nature of
Direct Expenses
iii
10
Duties and taxes, paid or payable, in respect of goods and services purchased
i
Custom duty
10i
ii Counter veiling duty
10ii
iii
Special additional duty
10iii
iv
Union excise duty
10iv
v Service tax
10v
vi
VAT/ Sales tax
10vi
vii
Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix
Integrated Goods & Services Tax (IGST)
10ix
[
II
3(i)]
113
x
Union Territory Goods & Services Tax (UTGST)
10x
xi
Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
10xii
11
Cost of goods produced Transferred from Manufacturing Account
11
12
Gross Profit from Business/Profession - transferred to Profit and Loss account (6-
7-8-9-10xii-11)
12
12a Turnover from Intraday Trading
12a
12b Income from Intraday Trading - transferred to Profit and Loss account
12b
Part A-P& L
Profit and Loss Account for the financial year 2023-24 (fill items 13 to 60 in a case where
regular books of account are maintained, otherwise fill items 61 to 62 as applicable)
CREDITS TO PROFIT AND LOSS ACCOUNT
13
Gross profit transferred from Trading Account (12+12b)
13
14
Other income
i
Rent
i
ii
Commission
ii
iii
Dividend income
iii
iv
Interest income
iv
v
Profit on sale of fixed assets
v
vi
Profit on sale of investment being securities chargeable to
Securities Transaction Tax (STT)
vi
vii
Profit on sale of other investment
vii
viii
Gain (loss) on account of foreign exchange fluctuation u/s
43AA
viii
ix
Profit on conversion of inventory into capital asset u/s
28(via)
(Fair Market Value of inventory as on the date of
conversion)
ix
x
Agricultural income
x
xi
Any other income (specify nature and amount)
A
xia
B
xib
C
Total (xia + xib)
xic
xii
Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)
14xii
15
Total of credits to profit and loss account (13+14xii)
15
DEBITS TO PROFI AND LOSS ACCOUNT
16
Freight outward
16
17
Consumption of stores and spare parts
17
18
Power and fuel
18
19
Rents
19
20
Repairs to building
20
21
Repairs to machinery
21
22
Compensation to employees
i
Salaries and wages
22i
ii
Bonus
22ii
iii
Reimbursement of medical expenses
22iii
iv
Leave encashment
22iv
v
Leave travel benefits
22v
vi
Contribution to approved superannuation fund
22vi
vii
Contribution to recognised provident fund
22vii
viii Contribution to recognised gratuity fund
22viii
ix
Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which an
expenditure has been incurred
22x
xi
Total compensation to employees (total of 22i to 22x)
22xi
xiia
Whether any compensation, included in 22xi, paid to non-
residents
xiia
Yes / No
xiib
If Yes, amount paid to non-residents
xiib
23
Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
iii
23iii
iv
Other Insurance including factory, office, car, goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
114
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
24
Workmen and staff welfare expenses
24
25
Entertainment
25
26
Hospitality
26
27
Conference
27
28
Sales promotion including publicity (other than advertisement)
28
29
Advertisement
29
30
Commission
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31
Royalty
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
31iii
32
Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33
Hotel, boarding and Lodging
33
34
Traveling expenses other than on foreign traveling
34
35
Foreign travelling expenses
35
36
Conveyance expenses
36
37
Telephone expenses
37
38
Guest House expenses
38
39
Club expenses
39
40
Festival celebration expenses
40
41
Scholarship
41
42
Gift
42
43
Donation
43
44
Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i
Union excise duty
44i
ii
Service tax
44ii
iii
VAT/ Sales tax
44iii
iv
Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi
State Goods & Services Tax (SGST)
44vi
vii
Integrated Goods & Services Tax (IGST)
44vii
viii
Union Territory Goods & Services Tax (UTGST)
44viii
ix
Any other rate, tax, duty or cess incl STT and CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix)
44x
45
Audit fee
45
46
Other expenses (specify nature and amount)
i
i
ii
ii
iii
Total (i + ii)
46iii
47
Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1
lakh or more is claimed and amount)
(i1)
47i(1)
(i2)
47ii(2)
(i3)
47i(3)
(Rows can be added as required) Total
[47i(1)+47i(2)+47i(3)]
47i
ii
Others (more than Rs. 1 lakh) where PAN/Aadhaar No.
is not available (provide name and complete address)
47ii
S.No. Name
Flat /
Door/
Block
No
Name of
Premises/
Building/
Village
Road/
Street/
Post
Office
Area/
Locality
Town/
City/
District
State
Country
PIN
Code
ZIP
Code
Amount
1
Rows can be added as required
iii
Others (amounts less than Rs. 1 lakh)
47iii
iv
Total Bad Debt (47i + 47ii + 47iii))
47iv
[
II
3(i)]
115
48
Provision for bad and doubtful debts
48
49
Other provisions
49
50
Profit before interest, depreciation and taxes [15 (16 to 21 + 22xi + 23v + 24 to 29 + 30iii +
31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)]
50
51
Interest
i
Paid outside India, or paid in India to a non-resident
other than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
51iii
52
Depreciation and amortization
52
53
Net profit before taxes (50 51iii 52)
53
PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS
54
Provision for current tax
54
55
Provision for Deferred Tax
55
56
Profit after tax (53 - 54 - 55)
56
57
Balance brought forward from previous year
57
58
Amount available for appropriation (56 + 57)
58
59
Appropriations
i
Transfer to reserves and surplus
59i
ii
Proposed dividend/ Interim dividend
59ii
iii
Tax on dividend/ Tax on dividend for earlier years
59iii
iv
Appropriation towards Corporate Social Responsibility (CSR)
activities (in case of companies covered under section 135 of the
Companies Act, 2013)
59iv
v
Any other appropriation
59v
vi
Total (59i + 59ii + 59iii + 59iv+59v)
59vi
60
Balance carried to balance sheet (58 - 59vi)
60
61
COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER
SECTION 44AE
SR.
NO.
Name of Business
Business code
Description
Registration
No. of goods
carriage
Whether
owned/leased/
hired
Tonnage
capacity of
goods carriage
(in MT)
Number of months for
which goods carriage
was
owned/leased/hired by
assessee
Presumptive income u/s 44AE for
the goods carriage
(Computed @ Rs.1000 per ton per
month in case tonnage exceeds
12MT, or else @ Rs.7500 per month)
or the amount claimed to have been
actually earned, whichever is higher
(i)
(1)
(2)
(3)
(4)
(5)
(a)
(b)
Total
Add row options as necessary (Please Note : At any time during the year the number of vehicles should not exceed
10 vehicles)
(ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table
61(i)]
61(ii)
NOTE
If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired
at any time during the year exceeds 10, then, it is mandatory to maintain books of account and have a tax audit under
section 44AB
NO ACCOUNT
CASE
62
In case of Foreign Company whose total income comprises of profits and gains from business
referred to in sections 44B, 44BB, 44BBA, 44BBB or 44D furnish the following information
a Gross receipts / Turnover
62a
b Net profit
62b
Part A-
Manufacturing
Account Ind-AS
Manufacturing Account for the financial year 2023-24 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies
(Indian Accounting Standards) Rules, 2015)]
1 Debits to Manufacturing account
A
Opening Inventory
i
Opening stock of raw-material
i
ii
Opening stock of Work in progress
ii
116
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
iii
Total (i + ii)
Aiii
B
Purchases (net of refunds and duty or tax, if any)
B
C
Direct wages
C
D
Direct expenses
D
i
Carriage inward
i
ii
Power and fuel
ii
iii
Other direct expenses
iii
E
Factory Overheads
i
Indirect wages
ii
Factory rent and rates
iii
Factory Insurance
iv
Factory fuel and power
v
Factory general expenses
vi
Depreciation of factory machinery
vii
Total (i+ii+iii+iv+v+vi)
Evii
F
Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii)
1F
2 Closing Stock
i
Raw material
2i
ii
Work-in-progress
2ii
Total (2i +2ii)
2
3 Cost of Goods Produced transferred to Trading Account (1F - 2)
3
Part A-Trading
Account Ind-
AS
Trading Account for the financial year 2023-24 [applicable for a company whose financial statements
are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015]
CREDITS TO TRADING ACCOUNT
4
Revenue from operations
A
Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if
any)
i
Sale of goods
i
ii
Sale of services
ii
iii
Other operating revenues (specify nature
and amount)
a
iiia
b
iiib
c Total (iiia + iiib)
iiic
iv
Total (i + ii + iiic)
Aiv
B
Gross receipts from Profession
B
C
Duties, taxes and cess received or receivable in respect of goods and services
sold or supplied
i
Union Excise duties
i
ii
Service tax
ii
iii
VAT/ Sales tax
iii
iv
Central Goods & Service Tax (CGST)
iv
v
State Goods & Services Tax (SGST)
v
vi
Integrated Goods & Services Tax (IGST)
vi
vii
Union Territory Goods & Services Tax
(UTGST)
vii
viii
Any other duty, tax and cess
viii
ix
Total (i + ii + iii + iv +v+ vi+vii+viii)
Cix
D Total Revenue from operations (Aiv + B +Cix)
4D
5
Closing Stock of Finished Goods
5
6
Total of credits to Trading Account (4D + 5)
6
DEBITS TO TRADING ACCOUNT
7
Opening Stock of Finished Goods
7
8
Purchases (net of refunds and duty or tax, if any)
8
9
Direct Expenses (9i + 9ii + 9iii)
9
i
Carriage inward
i
ii
Power and fuel
ii
iii
Other direct expenses
Note: Row can be added as per the nature of
Direct Expenses
iii
10
Duties and taxes, paid or payable, in respect of goods and services purchased
i
Custom duty
10i
ii Counter veiling duty
10ii
iii
Special additional duty
10iii
[
II
3(i)]
117
iv
Union excise duty
10iv
v Service tax
10v
vi
VAT/ Sales tax
10vi
vii
Central Goods & Service Tax (CGST)
10vii
viii State Goods & Services Tax (SGST)
10viii
ix
Integrated Goods & Services Tax (IGST)
10ix
x
Union Territory Goods & Services Tax (UTGST)
10x
xi
Any other tax, paid or payable
10xi
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi)
10xii
11
Cost of goods produced Transferred from Manufacturing Account
11
12
Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-
8-9-10xii-11)
12
12a Turnover from Intraday Trading
12a
12b Income from Intraday Trading - transferred to Profit and Loss account
12b
Part A-P& L
Ind-AS
Profit and Loss Account for the financial year 2023-24 [applicable for a company whose financial
statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian
Accounting Standards) Rules, 2015]
CREDITS TO PROFIT AND LOSS ACCOUNT
13 Gross profit transferred from Trading Account (12+12b)
14 Other income
i
Rent
i
ii
Commission
ii
iii Dividend income
iii
iv Interest income
iv
v
Profit on sale of fixed assets
v
vi Profit on sale of investment being securities chargeable to
Securities Transaction Tax (STT)
vi
vii Profit on sale of other investment
vii
viii Gain (loss) on account of foreign exchange fluctuation u/s
43AA
viii
ix Profit on conversion of inventory into capital asset u/s 28(via)
(Fair Market Value of inventory as on the date of conversion)
ix
x
Agricultural income
x
xi Any other income (specify nature and amount)
a
xia
b
xib
c
Total (xia + xib)
xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic)
14xii
15 Total of credits to profit and loss account (13+14xii)
15
16 Freight outward
16
17 Consumption of stores and spare parts
17
18 Power and fuel
18
19 Rents
19
20 Repairs to building
20
21 Repairs to machinery
21
22 Compensation to employees
i
Salaries and wages
22i
ii
Bonus
22ii
iii Reimbursement of medical expenses
22iii
iv Leave encashment
22iv
v
Leave travel benefits
22v
vi Contribution to approved superannuation fund
22vi
vii Contribution to recognised provident fund
22vii
viii Contribution to recognised gratuity fund
22viii
ix Contribution to any other fund
22ix
x
Any other benefit to employees in respect of which an
expenditure has been incurred
22x
xi Total compensation to employees (total of 22i to 22x)
22xi
xii Whether any compensation, included in 22xi, paid to non-
residents
xiia
Yes / No
If Yes, amount paid to non-residents
xiib
23 Insurance
i
Medical Insurance
23i
ii
Life Insurance
23ii
118
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
iii
23iii
iv Other Insurance including factory, office, car, goods, etc.
23iv
v
Total expenditure on insurance (23i + 23ii + 23iii + 23iv)
23v
24 Workmen and staff welfare expenses
24
25 Entertainment
25
26 Hospitality
26
27 Conference
27
28 Sales promotion including publicity (other than advertisement)
28
29 Advertisement
29
30 Commission
i
Paid outside India, or paid in India to a non-resident other
than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
30iii
31 Royalty
i
Paid outside India, or paid in India to a non-resident other
than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
31iii
32 Professional / Consultancy fees / Fee for technical services
i
Paid outside India, or paid in India to a non-resident other
than a company or a foreign company
i
ii
To others
ii
iii
Total (i + ii)
32iii
33 Hotel, boarding and Lodging
33
34 Traveling expenses other than on foreign traveling
34
35 Foreign travelling expenses
35
36 Conveyance expenses
36
37 Telephone expenses
37
38 Guest House expenses
38
39 Club expenses
39
40 Festival celebration expenses
40
41 Scholarship
41
42 Gift
42
43 Donation
43
44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i
Union excise duty
44i
ii
Service tax
44ii
iii VAT/ Sales tax
44iii
iv Cess
44iv
v
Central Goods & Service Tax (CGST)
44v
vi
State Goods & Services Tax (SGST)
44vi
vii Integrated Goods & Services Tax (IGST)
44vii
viii Union Territory Goods & Services Tax (UTGST)
44viii
ix Any other rate, tax, duty or cess incl STT and CTT
44ix
x
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii
+44ix)
44x
45 Audit fee
45
46 Other expenses (specify nature and amount)
i
i
ii
ii
iii Total (i + ii)
46iii
47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or
more is claimed and amount)
(i1)
47(i1)
(i2)
47i(2)
(i3)
47i(3)
(Rows can be added as required) Total
(47i1+47i2+47i3)
47i
ii
Others (more than Rs. 1 lakh) where PAN/Aadhaar
No. is not available (provide name and complete
address)
47ii
S.No.
Name
Flat /
Door/
Block No
Name of
Premises/
Building/
Village
Road/
Street/
Post
Office
Area/
Locality
Town/
City/
District
State
Country PIN Code ZIP Code
Amount
[
II
3(i)]
119
1
Rows can be added as required
iii Others (amounts less than Rs. 1 lakh)
47iii
iv Total Bad Debt (47i + 47ii + 47iii)
47iv
48 Provision for bad and doubtful debts
48
49 Other provisions
49
50 Profit before interest, depreciation and taxes [15 (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii +
32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)]
50
51 Interest
i
Paid outside India, or paid in India to a non-resident other
than a company or a foreign company
i
ii
To others
ii
iii Total (i + ii)
51iii
52 Depreciation and amortisation
52
53 Net profit before taxes (50 51iii 52)
53
PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS
54 Provision for current tax
54
55 Provision for Deferred Tax
55
56 Profit after tax (53 - 54 - 55)
56
57 Balance brought forward from previous year
57
58 Amount available for appropriation (56 + 57)
58
59 Appropriations
i Transfer to reserves and surplus
59i
ii Proposed dividend/ Interim dividend
59ii
iii Tax on dividend/ Tax on dividend for earlier years
59iii
iv
Appropriation towards Corporate Social Responsibility (CSR)
activities (in case of companies covered under section 135 of
Companies Act, 2013)
59iv
v Any other appropriation
59v
vi Total (59i + 59ii + 59iii + 59iv+59v)
59vi
60 Balance carried to balance sheet (58 - 59vi)
60
61
A Items that will not be reclassified to P&L
i Changes in revaluation surplus
i
ii Re-measurements of the defined benefit plans
ii
iii Equity instruments through OCI
iii
iv Fair value Changes relating to own credit risk of financial
liabilities designated at FVTPL
iv
v Share of Other comprehensive income in associates and joint
ventures, to the extent not to be classified to P&L
v
vi Others (Specify nature)
vi
vii Income tax relating to items that will not be reclassified to
P&L
vii
viii Total
61A
B Items that will be reclassified to P&L
i Exchange differences in translating the financial statements
of a foreign operation
i
ii Debt instruments through OCI
ii
iii The effective portion of gains and loss on hedging
instruments in a cash flow hedge
iii
iv Share of OCI in associates and joint ventures to the extent to
be classified into P&L
iv
v Others (Specify nature)
v
vi Income tax relating to items that will be reclassified to P&L
vi
vii Total
61B
62 Total Comprehensive Income (56 + 61A + 61B)
62
Part A- OI
Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable)
OTHER
INFORMATION
1
Method of accounting employed in the previous year (Tick)
mercantile
cash
2
Is there any change in method of accounting (Tick)
Yes
No
3a
Increase in the profit or decrease in loss because of deviation, if any, as per Income
Computation Disclosure Standards notified under section 145(2) [column XI(3) of Schedule
ICDS]
3a
3b
Decrease in the profit or increase in loss because of deviation, if any, as per Income
Computation Disclosure Standards notified under section 145(2) [column XI(4) of Schedule
ICDS]
3b
4
Method of valuation of closing stock employed in the previous year (optional in case of professionals)
a
Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
120
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
b
Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)
c Is there any change in stock valuation method (Tick)
Yes
No
d
Increase in the profit or decrease in loss because of deviation, if any, from the method of
valuation specified under section 145A
4d
e Decrease in the profit or increase in loss because of deviation, if any, from the method of
valuation specified under section 145A
4e
5
Amounts not credited to the profit and loss account, being -
a
the items falling within the scope of section 28
5a
b
the proforma credits, drawbacks, refund of duty of
customs or excise or service tax, or refund of sales tax or
value added tax, or refund of GST, where such credits,
drawbacks or refunds are admitted as due by the
authorities concerned
5b
c escalation claims accepted during the previous year
5c
d
any other item of income
5d
e capital receipt, if any
5e
f
Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
5f
6
Amounts debited to the profit and loss account, to the extent disallowable under section 36 due
to non-fulfilment of condition specified in relevant clauses-
a
Premium paid for insurance against risk of damage or
destruction of stocks or store [36(1)(i)]
6a
b
Premium paid for insurance on the health of employees
[36(1)(ib)]
6b
c
Any sum paid to an employee as bonus or commission
for services rendered, where such sum was otherwise
payable to him as profits or dividend [36(1)(ii)]
6c
d
Any amount of interest paid in respect of borrowed
capital [36(1)(iii)]
6d
e Amount of discount on a zero-coupon bond [36(1)(iiia)]
6e
f
Amount of contributions to a recognised provident fund
[36(1)(iv)]
6f
g
Amount of contributions to an approved
superannuation fund [36(1)(iv)]
6g
h
Amount of contribution to a pension scheme referred to
in section 80CCD [36(1)(iva)]
6h
i
Amount of contributions to an approved gratuity fund
[36(1)(v)]
6i
j
Amount of contributions to any other fund
6j
k
Any sum received from employees as contribution to
any provident fund or superannuation fund or any fund
set up under ESI Act or any other fund for the welfare
of employees to the extent not credited to the employees
account on or before the due date [36(1)(va)]
6k
l
Amount of bad and doubtful debts [36(1)(vii)]
6l
m
Provision for bad and doubtful debts [36(1)(viia)]
6m
n
Amount transferred to any special reserve [36(1)(viii)]
6n
o
Expenditure for the purposes of promoting family
planning amongst employees [36(1)(ix)]
6o
p
Amount of securities transaction paid in respect of
transaction in securities if such income is not included in
business income [36(1)(xv)]
6p
q
Marked to market loss or other expected loss as
computed in accordance with the ICDS notified u/s
145(2) [36(1)(xviii)]
6q
r Any other disallowance
6r
s
Total amount disallowable under section 36 (total of 6a to 6r)
6s
t
Total number of employees employed by the company (mandatory in case company has
recognized Provident Fund)
i
deployed in India
i
ii
deployed outside India
ii
iii Total
iii
7
Amounts debited to the profit and loss account, to the extent disallowable under section 37
a
Expenditure of capital nature [37(1)]
7a
b
Expenditure of personal nature [37(1)]
7b
c Expenditure laid out or expended wholly and exclusively
NOT for the purpose of business or profession [37(1)]
7c
d
Expenditure on advertisement in any souvenir, brochure,
tract, pamphlet or the like, published by a political party
[37(2B)]
7d
e
Expenditure by way of penalty or fine for violation of any
law for the time being in force
7e
f
Any other penalty or fine
7f
g
Expenditure incurred for any purpose which is an
offence or which is prohibited by law
7g
[
II
3(i)]
121
h
Expenditure incurred on corporate social responsibility
(CSR)
7h
i
Amount of any liability of a contingent nature
7i
j
Any other amount not allowable under section 37
7j
k
Total amount disallowable under section 37 (total of 7a to 7j)
7k
8
A. Amounts debited to the profit and loss account, to the extent disallowable under section 40
a
Amount disallowable under section 40 (a)(i), on
account of non-compliance with the provisions of
Chapter XVII-B
Aa
b
Amount disallowable under section 40(a)(ia) on
account of non-compliance with the provisions of
Chapter XVII-B
Ab
c
Amount disallowable under section 40(a)(ib) on
account of non-compliance with the provisions of
Chapter VIII of the Finance Act, 2016
Ac
d
Amount disallowable under section 40(a)(iii) on
account of non-compliance with the provisions of
Chapter XVII-B
Ad
e
Amount of tax or rate levied or assessed on the basis
of profits [40(a)(ii)]
Ae
f
Amount paid as wealth tax [40(a)(iia)]
Af
g
Amount paid by way of royalty, license fee, service
fee etc. as per section 40(a)(iib)
Ag
h
Amount of interest, salary, bonus, commission or
remuneration paid to any partner or member
inadmissible under section [40(b)/ 40(ba)]
Ah
i
Any other disallowance
Ai
j
Total amount disallowable under section 40(total of Aa to Ai )
Aj
B.
Any amount disallowed under section 40 in any preceding previous year but allowable
during the previous year
8B
9
Amounts debited to the profit and loss account, to the extent disallowable under section 40A
a
Amounts paid to persons specified in section 40A(2)(b)
9a
b
Amount paid otherwise than by account payee cheque or
account payee bank draft or use of electronic clearing
system through a bank account or through such
electronic mode as may be prescribed, disallowable under
section 40A(3)
9b
c Provision for payment of gratuity [40A(7)]
9c
d
any sum paid by the assessee as an employer for setting
up or as contribution to any fund, trust, company, AOP,
or BOI or society or any other institution [40A(9)]
9d
e Any other disallowance
9e
f
Total amount disallowable under section 40A (Total of 9a to 9e)
9f
10 Any amount disallowed under section 43B in any preceding previous year but allowable during
the previous year
a
Any sum in the nature of tax, duty, cess or fee under any
law
10a
b
Any sum payable by way of contribution to any provident
fund or superannuation fund or gratuity fund or any
other fund for the welfare of employees
10b
c Any sum payable to an employee as bonus or commission
for services rendered
10c
d
Any sum payable as interest on any loan or borrowing
from any public financial institution or a State financial
corporation or a State Industrial investment corporation
10d
da
Any sum payable as interest on any loan or borrowing
from such class of non-banking financial companies as
may be notified by the Central Government, in
accordance with the terms and conditions of the
agreement governing such loan or borrowing
10da
e
Any sum payable as interest on any loan or borrowing
from any scheduled bank or a co-operative bank other
than a primary agricultural credit society or a primary
co-operative agricultural and rural development bank
10e
f
Any sum payable towards leave encashment
10f
g
Any sum payable to the Indian Railways for the use of
railway assets
10g
h
Any sum payable to a micro or small enterprise beyond
the time limit specified in section 15 of the Micro, Small
and Medium Enterprises Development Act, 2006
10h
i
Total amount allowable under section 43B (total of 10a to 10h )
10i
11 Any amount debited to profit and loss account of the previous year but disallowable under
section 43B
122
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
a
Any sum in the nature of tax, duty, cess or fee under any
law
11a
b
Any sum payable by way of contribution to any provident
fund or superannuation fund or gratuity fund or any
other fund for the welfare of employees
11b
c Any sum payable to an employee as bonus or
commission for services rendered
11c
d
Any sum payable as interest on any loan or borrowing
from any public financial institution or a State financial
corporation or a State Industrial investment corporation
11d
da any sum payable as interest on any loan or borrowing
from such class of non-banking financial companies as
may be notified by the Central Government, in
accordance with the terms and conditions of the
agreement governing such loan or borrowing
11da
e Any sum payable as interest on any loan or borrowing
from any scheduled bank or a co-operative bank other
than a primary agricultural credit society or a primary
co-operative agricultural and rural development bank
11e
f
Any sum payable towards leave encashment
11f
g
Any sum payable to the Indian Railways for the use of
railway assets
11g
h
Any sum payable to a micro or small enterprise beyond
the time limit specified in section 15 of the Micro, Small
and Medium Enterprises Development Act, 2006
11h
i
Total amount disallowable under Section 43B (total of 11a to 11h)
11i
12 Amount of credit outstanding in the accounts in respect of
a
Union Excise Duty
12a
b
Service tax
12b
c VAT/sales tax
12c
d
Central Goods & Service Tax (CGST)
12d
e State Goods & Services Tax (SGST)
12e
f
Integrated Goods & Services Tax (IGST)
12f
g
Union Territory Goods & Services Tax (UTGST)
12g
h
Any other tax
12h
i
Total amount outstanding (total of 12a to 12h)
12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC
13
14 Any amount of profit chargeable to tax under section 41
14
15 Amount of income or expenditure of prior period credited or debited to the profit and loss
account (net)
15
16 Amount of expenditure disallowed u/s 14A
16
17
Whether assessee is exercising option under subsection 2A of section 92CE (Tick)
Yes
No
[If yes , please fill schedule TPSA]
17
Part A QD
Quantitative details (mandatory, if liable for audit under section 44AB)
QUANTITATIVE DETAILS
(a)
In the case of a trading concern
1
Opening stock
1
2
Purchase during the previous year
2
3
Sales during the previous year
3
4
Closing stock
4
5
Shortage/ excess, if any
5
(b)
In the case of a manufacturing concern
6
Raw materials
a
Opening stock
6a
b
Purchases during the previous year
6b
c
Consumption during the previous year
6c
d
Sales during the previous year
6d
e
Closing stock
6e
f
Yield finished products
6f
g
Percentage of yield
6g
h
Shortage/ excess, if any
6h
7
Finished products/ By-products
a
opening stock
7a
[
II
3(i)]
123
b
purchase during the previous year
7b
c
quantity manufactured during the previous year
7c
d
sales during the previous year
7d
e
closing stock
7e
f
shortage/ excess, if any
7f
Part A OL
Receipt and payment account of company under liquidation
Receipt and payment account of company under liquidation
1 Opening balance
i Cash in hand
1i
ii Bank
1ii
iii Total opening balance
1iii
2 Receipts
i Interest
2i
ii Dividend
2ii
iii Sale of assets (pls. specify nature and amount)
a
2iiia
b
2iiib
c
2iiic
d Total (iiia + iiib + iiic)
2iiid
iv Realisation of dues/debtors
2iv
v Others (pls. specify whether revenue/capital, nature and amount)
a
2va
b
2vb
c Total of other receipts (va + vb)
2vc
vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc)
2vi
3 Total of opening balance and receipts
3
4 Payments
i Repayment of secured loan
4i
ii Repayment of unsecured loan
4ii
iii Repayment to creditors
4iii
iv Commission
4iv
v Others (pls. specify)
a
4va
b
4vb
c Total of other payments (4va + 4vb)
4vc
vi Total payments (4i + 4ii + 4iii + 4iv + 4vc)
4vi
5 Closing balance
i Cash in hand
5i
ii Bank
5ii
iii Total of closing balance (5i + 5ii)
5iii
6 Total of closing balance and payments (4vi + 5iii)
6
Schedule HP
Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of
property)
HOUSE PROPERTY
1
Address of property 1
Town/ City
State
Country PIN Code / Zip Code
Is the property co-owned?
Yes
No
please enter following details)
percentage of share in the property %
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner (s)
Percentage Share in Property
I
II
[Tick
the applicable
option]
Let out
Deemed let out
Name(s) of
Tenant(s) (if let
out)
PAN/Aadhaar No. of Tenant(s) (Please
see Note )
PAN/TAN/Aadhaar No. of Tenant(s) (if
TDS credit is claimed)
I
II
a
Gross rent received or receivable or lettable value
1a
b
The amount of rent which cannot be realized
1b
c
Tax paid to local authorities
1c
d
Total (1b + 1c)
1d
e
Annual value (1a 1d)
1e
f
Annual value of the property owned (own percentage share x 1e)
1f
g
30% of 1f
1g
h
Interest payable on borrowed capital
1h
i
Total (1g + 1h)
1i
j
Arrears/Unrealised rent received during the year less 30%
1j
k
Income from house property 1 (1f 1i+1j)
1k
124
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
(fill up details separately for each property
2 Pass through income/loss if any *
2
3
(if negative take the figure to 2i of schedule CYLA)
3
NOTE
Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section
194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule BP
Computation of income from business or profession
INCOME FROM BUSINESS OR PROFESSION
A
From business or profession other than speculative business and specified business
1
Profit before tax as per profit and loss account (item 53 61(ii) and 62(b) of Part A-P&L) /
(item 53 of Part A-P&L Ind AS) (as applicable)
1
2a
Net profit or loss from speculative business included in 1 (enter
ve sign in case of loss)
2a
2b
Net profit or Loss from Specified Business u/s 35AD included in 1
(enter ve sign in case of loss)
2b
3
Income/ receipts credited to profit and loss
account considered under other heads of
income or chargeable u/s 115BBF or
chargeable u/s 115BBG or chargeable u/s
115BBH
a
House property
3a
b
Capital gains
3b
c
Other sources
3c
ci
Dividend
income
3ci
cii
other than
Dividend
income
3cii
d
u/s 115BBF
3d
e
u/s 115BBG
3e
f
u/s 115BBH (net
of Cost of
Acquisition, if
any)
3f
(Item No. A of
Schedule VDA)
4a
Profit or loss included in 1, which is referred to in section
44B/44BB/44BBA/44BBB/44AE/44D/44DA//Chapter-XII-G/ First
Schedule of Income-tax Act (other than 115B) (Dropdown to be
provided)
4a
4b
Profit and gains from life insurance business referred to in
section 115B
4b
4c
Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and
8 (Dropdown to be provided)
4c
5
Income credited to Profit and Loss account (included in 1) which is exempt
a
Share of income from firm(s)
5a
b
Share of income from AOP/ BOI
5b
c
Any other exempt income (specify
nature and amount)
i
ci
ii
cii
iii
Total (ci + cii)
5ciii
d
Total exempt income (5a + 5b + 5ciii)
5d
6
Balance (1 2a 2b 3a - 3b 3c 3d 3e 3f-4 5d)
6
7
Expenses debited to profit and loss
account considered under other heads of
income/related to income chargeable u/s
115BBF or u/s 115BBG or u/s 115BBH
a
House
property
7a
b
Capital gains
7b
c
Other sources
7c
d
u/s 115BBF
7d
e
u/s 115BBG
7e
f
u/s 115BBH
(other than
Cost of
Acquisition)
7f
8a
Expenses debited to profit and loss account which relate to
exempt income
8a
8b
Expenses debited to profit and loss account which relate to
exempt income and disallowed u/s 14A (16 of Part A-OI)
8b
9
Total (7a + 7b + 7c + 7d + 7e + 7f+ 8a+8b)
9
10
Adjusted profit or loss (6+9)
10
11
Depreciation and amortization debited to profit and loss account
11
12
Depreciation allowable under Income-tax Act
i
Depreciation allowable under section 32(1)(ii) and 32(1)(iia)
(item 6 of Schedule-DEP)
12i
ii
Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules)
12ii
iii
Total (12i + 12ii)
12iii
[
II
3(i)]
125
13
Profit or loss after adjustment for depreciation (10 +11 12iii)
13
14
Amounts debited to the profit and loss account, to the extent
disallowable under section 36 (6s of Part A-OI)
14
15
Amounts debited to the profit and loss account, to the extent
disallowable under section 37 (7k of Part A-OI)
15
16
Amounts debited to the profit and loss account, to the extent
disallowable under section 40 (8Aj of Part A-OI)
16
17
Amounts debited to the profit and loss account, to the extent
disallowable under section 40A (9f of Part A-OI)
17
18
Any amount debited to profit and loss account of the previous
year but disallowable under section 43B (11i of Part A-OI)
18
19
Interest disallowable under section 23 of the Micro, Small and
Medium Enterprises Development Act, 2006
19
20
Deemed income under section 41
20
21
Deemed
income
under
section
32AC/
32AD/
33AB/
33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/
80-IA
21
22
Deemed income under section 43CA
22
23
Any other item of addition under section 28 to 44DB
23
24
Any other income not included in profit and loss account/any
other expense not allowable (including income from salary,
commission, bonus and interest from firms in which company is a
partner)
24
25
Increase in profit or decrease in loss on account of ICDS
adjustments and deviation in method of valuation of stock
(Column 3a + 4d of Part A- OI)
25
26
Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25)
26
27
Deduction allowable under section 32(1)(iii)
27
28
Amount allowable as deduction under section 32AC
28
29
Amount of deduction under section 35 or 35CCC or 35CCD in
excess of the amount debited to profit and loss account (item x(4)
of Schedule ESR) (if amount deductible under section 35 or 35CCC
or 35CCD is lower than amount debited to P&L account, it will go to
item 24)
29
30
Any amount disallowed under section 40 in any preceding
previous year but allowable during the previous year(8B of Part
A-OI)
30
31
Any amount disallowed under section 43B in any preceding
previous year but allowable during the previous year (10i of Part
A-OI)
31
32
Any other amount allowable as deduction
32
33
Decrease in profit or increase in loss on account of ICDS
adjustments and deviation in method of valuation of stock
(Column 3b + 4e of Part A- OI)
33
34
Total (27+28+29+30+31+32+33)
34
35
Income (13+26-34)
35
36
Profits and gains of business or profession deemed to be under -
i
Section 44AE (61(ii) of schedule P&L )
36i
ii
Section 44B
36ii
iii
Section 44BB
36iii
iv
Section 44BBA
36iv
v
Section 44BBB
36v
vi
Section 44D
36vi
vii Section 44DA
36vii
(item 4 of Form 3CE)
viii Chapter-XII-G (tonnage)
36viii
(total of col. 7 of item 10 of
Form 66)
ix
First Schedule of Income-tax Act (other
than 115B)
36ix
x
Total (36i to 36ix)
36x
37
Net profit or loss from business or profession other than speculative and specified business
(36+36x)
37
38
Net Profit or loss from business or profession other than speculative business and specified
business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable,
enter same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d + 38e
+ 38f)
A38
a Income chargeable under Rule 7
38a
b
Deemed income chargeable under Rule 7A
38b
c Deemed income chargeable under Rule 7B(1)
38c
d
Deemed income chargeable under Rule 7B(1A)
38d
e Deemed income chargeable under Rule 8
38e
126
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
f
Income other than Rule 7A, 7B & 8 (Item No. 37)
38f
39
Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A)
and Rule 8 for the purpose of aggregation of income as per Finance Act [4c-
(38a+38b+38c+38d+38e)]
39
B
Computation of income from speculative business
40
Net profit or loss from speculative business as per profit or loss account
40
41
Additions in accor7dance with section 28 to 44DB
41
42
Deductions in accordance with section 28 to 44DB
42
43
Income from speculative business ) (40+41-42) (if loss, take the figure to 6xvii of schedule
CFL)
B43
C
Computation of income from specified business under section 35AD
44
Net profit or loss from specified business as per profit or loss account
44
45
Additions in accordance with section 28 to 44DB
45
46
Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i)
35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)
46
47
Profit or loss from specified business (44+45-46)
47
48
Deductions in accordance with section 35AD(1)
48
49
Income from Specified Business) (47-48 )(if loss, take the figure to 7xvii of schedule CFL)
C49
50
Relevant clause of sub-section (5) of section 35AD which covers the specified business (to
be selected from drop down menu)
C50
D
(A38+B43+C49)
E Intra head set off of business loss of current year
Sl. Type of Business income
Income of current year (Fill this column
only if figure is zero or positive)
Business loss set off
Business income remaining after
set off
(1)
(2)
(3) = (1) (2)
i Loss to be set off (Fill this row
only if figure is negative)
(A38)
ii Income from speculative
business
(B43)
iii Income from specified
business
(C49)
iv Income from Life Insurance
business u/s. 115B
(4b)
v Total loss set off (ii + iii)
vi Loss remaining after set off (i v)
Schedule DPM
Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction
under any other section)
DEPRECIATION ON PLANT AND MACHINERY
1
Block of assets
Plant and machinery
2
Rate (%)
15
30
40
45
(i)
(ii)
(iii)
(iv)
3
Written down value on the first day of
previous year
4
Additions for a period of 180 days or
more in the previous year
5
Consideration or other realization
during the previous year out of 3 or 4
6
Amount on which depreciation at full
rate to be allowed (3 + 4 -5) (enter 0, if
result is negative)
7
Additions for a period of less than 180
days in the previous year
8
Consideration or other realizations
during the year out of 7
9
Amount on which depreciation at half
rate to be allowed (7 8) (enter 0, if
result is negative)
10
Depreciation on 6 at full rate
11
Depreciation on 9 at half rate
12
Additional depreciation, if any, on 4
13
Additional depreciation, if any, on 7
14
Additional depreciation relating to
immediately preceding year on asset
put to use for less than 180 days
15
Total depreciation (10+11+12+13+14)
16
Depreciation disallowed under section
38(2) of the I.T. Act (out of column 15)
17
Net aggregate depreciation (15-16)
[
II
3(i)]
127
18
Proportionate aggregate depreciation
allowable in the event of succession,
amalgamation, demerger etc.
(out of column 17)
19
Expenditure incurred in connection
with transfer of asset/ assets
20
Capital gains/ loss under section 50
(5 + 8 -3 - 4 -7 -19) (enter negative only,
if block ceases to exist)
21
Written down value on the last day of
previous year* (6+ 9 -15) (enter 0, if
result is negative)
Schedule DOA
Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction)
DEPRECIATION ON OTHER ASSETS
1
Block of assets
Land
Building (not including land)
Furniture and
fittings
Intangible
assets
Ships
2
Rate (%)
Nil
5
10
40
10
25
20
(i)
(ii)
(iii)
(iv)
(v)
(vi)
(vii)
3
Written down value on the first day of
previous year
4
Additions for a period of 180 days or
more in the previous year
5
Consideration or other realization
during the previous year out of 3 or 4
6
Amount on which depreciation at full
rate to be allowed (3 + 4 -5) (enter 0, if
result is negative)
7
Additions for a period of less than 180
days in the previous year
8
Consideration or other realizations
during the year out of 7
9
Amount on which depreciation at half
rate to be allowed (7-8) (enter 0, if
result is negative)
10
Depreciation on 6 at full rate
11
Depreciation on 9 at half rate
12
Total depreciation (10+11)
13
Depreciation disallowed under section
38(2) of the I.T. Act (out of column 12)
14
Net aggregate depreciation (12-13)
15
Proportionate aggregate depreciation
allowable in the event of succession,
amalgamation, demerger etc. (out of
column 14)
16
Expenditure incurred in connection
with transfer of asset/ assets
17
Capital gains/ loss under section 50*
(5 + 8 -3-4 -7 -16) (enter negative only if
block ceases to exist)
18
Written down value on the last day of
previous year* (6+ 9 -12) (enter 0 if
result is negative)
Schedule DEP
Summary of depreciation on assets (Other than on assets on which full capital expenditure is allowable as deduction
under any other section)
SUMMARY OF DEPRECIATION ON
ASSETS
1 Plant and machinery
a Block entitled for depreciation @ 15 per cent
( Schedule DPM - 17i or 18i as applicable)
1a
b Block entitled for depreciation @ 30 per cent
( Schedule DPM - 17ii or 18ii as applicable)
1b
c Block entitled for depreciation @ 40 per cent
( Schedule DPM - 17iii or 18iii as applicable)
1c
d Block entitled for depreciation @ 45 per cent
( Schedule DPM - 17iv or 18iv as applicable)
1d
e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 14ii or 15ii as applicable)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 14iii or 15iii as applicable)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 14iv or 15iv as applicable)
2c
d Total depreciation on building (2a+2b+2c)
2d
128
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
3 Furniture and fittings(Schedule DOA- 14v or 15v as applicable)
3
4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable)
4
5 Ships (Schedule DOA- 14vii or 15vii as applicable)
5
6 Total depreciation ( 1e+2d+3+4+5)
6
Schedule DCG
Deemed Capital Gains on sale of depreciable assets
1
Plant and machinery
a Block entitled for depreciation @ 15 per cent
(Schedule DPM - 20i)
1a
b Block entitled for depreciation @ 30 per cent
(Schedule DPM 20ii)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM - 20iii)
1c
d Block entitled for depreciation @ 45 per cent
(Schedule DPM - 20iii)
1d
e Total ( 1a +1b + 1c+1e)
1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 17ii)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 17iii)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 17iv)
2c
d Total ( 2a + 2b + 2c)
2d
3 Furniture and fittings ( Schedule DOA- 17v)
3
4 Intangible assets (Schedule DOA- 17vi)
4
5 Ships (Schedule DOA- 17vii)
5
6 Total ( 1e+2d+3+4+5)
6
Schedule ESR
Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD)
Sl No
Expenditure of the nature
referred to in section
(1)
Amount, if any, debited to
profit and loss account
(2)
Amount of deduction allowable
(3)
Amount of deduction in excess of the
amount debited to profit and loss
account
(4) = (3) - (2)
i
35(1)(i)
ii
35(1)(ii)
iii
35(1)(iia)
iv
35(1)(iii)
v
35(1)(iv)
vi
35(2AA)
vii
35(2AB)
viii
35CCC
ix
35CCD
x
Total
NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per
Schedule RA.
Schedule CG
Capital Gains
Capital Gains
A
Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
Short-term Capital Gains
1
From sale of land or building or both (fill up details separately for each
property)(in case of co-ownership, enter your share of capital gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
a
i
Full value of consideration
ai
ii
Value of property as per stamp valuation
aii
iii
Full value of consideration adopted as per
section 50C for the purpose of Capital Gains
[in case (aii) does not exceed 1.10 times (ai),
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
[
II
3(i)]
129
iii
Expenditure wholly and exclusively in
biii
iv
Total (bi + bii + biii)
biv
c
Balance (aiii biv)
1c
d
Deduction under section 54G/54GA (Specify details
i it
D b l
)
1d
e
Short-term Capital Gains on Immovable property (1c - 1d)
A1e
F
In case of transfer of immovable property, please furnish the
following details (see note)
S.
No.
Name of
buyer(s)
PAN/Aadhaar
No. of buyer(s)
Percent
age
share
Amount
Addre
ss of
proper
ty,
Pi
n
co
de
Stat
e
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced
under section 194-IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective
2
From slump sale
A
i
Fair market value as per Rule 11UAE(2)
2a
i
ii Fair market value as per Rule 11UAE(3)
2a
ii
iii Full value of consideration (higher of ai or
2a
iii
B
Net worth of the under taking or division
2b
C
Short term capital gains from slump sale (2aiii-2b)
A2c
3
From sale of equity share or unit of equity oriented Mutual Fund (MF) or
unit of a business trust on which STT is paid under section 111A or
115AD(1)(b)(ii)
i
(f
FII)
a
Full value of consideration
3a
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii
Expenditure wholly and exclusively in
biii
iv
Total (i + ii + iii)
biv
c
Balance (3a biv)
3c
d
Loss to be disallowed u/s 94(7) or 94(8)- for
example if asset bought/acquired within 3 months
prior to record date and dividend/income/bonus
units are received, then loss arising out of sale of
h
t t
b
i
d (E t
iti
l
3d
e
Short-term capital gain on equity share or equity oriented MF
A3e
4
For NON-RESIDENT, not being an FII- from sale of shares or
debentures of an Indian company (to be computed with foreign exchange
a
STCG on transactions on which securities transaction tax (STT) is
A4a
b
STCG on transactions on which securities transaction tax (STT) is
A4b
5
For NON-RESIDENTS- from sale of securities (other than those at A3
above) by an FII as per section 115AD
a
i
In case securities sold include shares of a company other
than quoted shares, enter the following details
a
Full value of consideration received/receivable
in respect of unquoted shares
ia
b
Fair market value of unquoted shares
determined in the prescribed manner
ib
c
Full value of consideration in respect of
unquoted shares adopted as per section 50CA
f
th
f C
it l G i
(hi h
f
ic
ii
Full value of consideration in respect of securities
other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii Expenditure wholly and exclusively in
biii
iv
Total (i + ii + iii)
biv
c
Balance (5aiii biv)
5c
d
Loss to be disallowed u/s 94(7) or 94(8)- for
example if security bought/acquired within 3
months
prior
to
record
date
and
dividend/income/bonus units are received, then
5d
130
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
e
Short-term capital gain on securities (other than those at A3 above)
b
FII (5 +5d)
A5e
6
From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
A
i
In case assets sold include shares of a company other
than quoted shares, enter the following details
a
Full value of consideration received/receivable
in respect of unquoted shares
ia
b
Fair market value of unquoted shares
determined in the prescribed manner
ib
c
Full value of consideration in respect of
unquoted shares adopted as per section 50CA
f
th
f C
it l G i
(hi h
f
ic
ii
Full value of consideration in respect of assets
other than unquoted shares
aii
iii
Total (ic + ii)
aiii
B
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of Improvement without indexation
bii
iii Expenditure wholly and exclusively in
biii
iv
Total (i + ii + iii)
biv
C
Balance (6aiii biv)
6c
D
In case of asset (security/unit) loss to be disallowed
u/s 94(7) or 94(8)- for example if asset
bought/acquired within 3 months prior to record
date
and
dividend/income/bonus
units
are
6d
E
Deemed short term capital gains on depreciable
assets (6 of schedule- DCG)
6e
F
Deduction under section 54G/54GA
6f
G
STCG on assets other than at A1 or A2 or A3 or A4 or A5 above
A6g
7
Amount deemed to be short term capital gains
a
Whether any amount of unutilized capital gain on asset transferred
during the previous years shown below was deposited in the Capital
Gains Accounts Scheme within due date for that year?
Sl.
Previous
year in
which
asset
transfer
red
Section under
which
deduction
claimed in that
year
New asset acquired/constructed
Amount
not used
for new
asset or
i
d
Previous year
in which asset
acquired/const
ructed
Amount utilised
out of Capital
Gains account
i
2020-21
54G/54GA
ii
2021-22
54G/54GA
iii
2022-23
54G/54GA
b
Amount deemed to be short term capital gains u/s
Amount deemed to be short term capital gains (Xi+ Xii+ Xiii + b)
A7
8
Pass Through Income/Loss in the nature of Short Term Capital Gain,
(Fill up schedule PTI) (A8a + A8b + A8c)
A8
a
Pass Through Income/Loss in the nature of
Short Term Capital Gain, chargeable @ 15%
A8a
b
Pass Through Income/Loss in the nature of
Short Term Capital Gain, chargeable @ 30%
A8b
c
Pass Through Income/Loss in the nature of
Short Term Capital Gain, chargeable at
A8c
9
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.
No.
Amount
of income
Item No.
A1 to A8
above in
which
included
Count
ry
name
&
Code
Article of
DTAA
Rate as
per
Treaty
(enter
NIL, if
not
chargeab
le)
Whet
her
TRC
obtai
ned
(Y/N)
Section
of I.T.
Act
Rate
as per
I.T.
Act
Applic
able
rate
[lower
of (6)
or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
[
II
3(i)]
131
I
II
a
Total amount of STCG not claimed as chargeable to tax in India as per
DTAA
A9a
b
Total amount of STCG claimed as chargeable to tax at special rates in India
as per DTAA
A9b
10
Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+
A6g+A7 + A8-A9a )
A10
B
Long-term capital gain (LTCG) (Sub-items 6, 7& 8 are not applicable for residents)
Long-term Capital Gains
1
From sale of land or building or both (fill up details separately for each
property)(in case of co-ownership, enter your share of Capital Gain)
Date of purchase/
acquisition
DD/MM/YYYY
Date of sale/transfer
a
i
Full value of consideration
i
/
i
ai
ii
Value of property as per stamp valuation
h
i
aii
iii
Full value of consideration adopted as per
section 50C for the purpose of Capital Gains
[in case (aii) does not exceed 1.10 times (ai),
aiii
b
Deductions under section 48
i
Cost of acquisition
bi
iia Cost of acquisition with indexation
biia
iib
Total Cost of Improvement with indexation
biib
Cost of improvement
Year of improvement
Cost of Improvement with indexation
Add row
iii
Expenditure wholly and exclusively in
i
i
f
biii
iv
Total (biia + biib + biii)
bvi
c
Balance (aiii biv)
1c
d
Deduction under section 54D/54EC/54G/54GA
(Specify details in item D below)
1d
e
Long-term Capital Gains on Immovable property (1c - 1d)
B1ee
e
f
In case of transfer of immovable property, please furnish the
following details (see note)
S.N
o.
Name of
buyer(s)
PAN/Aadhaar
No. of
buyer(s)
Percentag
e share
Amount
Addre
ss of
proper
ty,
Pin
cod
e
St
at
e
Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced
under section 194-IA or is quoted by buyer in the documents.
In case of more than one buyer, please indicate the respective
2
From slump sale
a
i
Fair market value as per Rule 11UAE(2)
2ai
ii Fair market value as per Rule 11UAE(3)
2aii
iii Full value of consideration (higher of ai or
2aii
i
b
Net worth of the under taking or division
2b
c
Balance (2aiii 2b)
2c
d
Deduction u/s 54EC
2d
e
Long term capital gains from slump sale (2c-2d)
B2e
3
From sale of bonds or debenture (other than capital indexed bonds issued by
G
)
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
i
i
f
biii
iv
Total (bi + bii +biii)
biv
c
LTCG on bonds or debenture - (3a-biv)
B3c
132
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
4
From sale of listed securities (other than a unit) or zero coupon bonds where
proviso under section 112(1) is applicable
a
Full value of consideration
4a
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in
i
i h
f
biii
iv
Total (bi + bii +biii)
biv
c
Long Term Capital Gains on assets at B4 (4a biv)
4c
5
From sale of equity share in a company or unit of equity oriented fund or
unit of a business trust on which STT is paid under section 112A
Long-term Capital Gains on sale of capital assets at B5(Column 14 of
h d l 112A)
B5
6
For NON-RESIDENTS- from sale of shares or debenture of Indian company
(to be computed with foreign exchange adjustment under first proviso to
LTCG computed without indexation benefit
B6
7
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred
in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in
sec. 115AD
a
i
In case securities sold include shares of a company other than
quoted shares, enter the following details
a
Full value of consideration
received/receivable in respect of
ia
b
Fair market value of unquoted shares
determined in the prescribed manner
ib
c
Full value of consideration in respect
of unquoted shares adopted as per
section 50CA for the purpose of
C
it l G i
(hi h
f
b)
ic
ii
Full value of consideration in respect of
securities other than unquoted shares
aii
iii
Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii
Expenditure wholly and exclusively in
i
i
f
biii
iv
Total (bi + bii +biii)
biv
c
Long-term Capital Gains on assets at 7 above in case of NON-
S
( iii
i )
B7c
8
For NON-RESIDENTS - From sale of equity share in a company or unit of
equity oriented fund or unit of a business trust on which STT is paid under
Long-term Capital Gains on sale of capital assets at B8 (Column 14 of
11 A (1)( )(iii)
i
)
B8
9
From sale of assets where B1 to B8 above are not applicable
a
i
In case assets sold include shares of a
company other than quoted shares, enter
f
i
i
a Full value of consideration
received/receivable in respect of
ia
b Fair market value of unquoted
shares determined in the prescribed
ib
c
Full value of consideration in respect
of unquoted shares adopted as per
section 50CA for the purpose of
ic
ii
Full value of consideration in respect of
aii
iii Total (ic + ii)
aiii
b
Deductions under section 48
i
Cost of acquisition with indexation
bi
ii
Cost of improvement with indexation
bii
iii Expenditure wholly and exclusively in
i
i
f
biii
iv
Total (bi + bii +biii)
biv
c
Balance (aiii biv)
9c
d
Deduction under section 54D//54G/54GA
9d
[
II
3(i)]
133
e
Long-term Capital Gains on assets at B9 above (9c- 9d)
B9e
10
Amount deemed to be long-term capital gains
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?
S.no
Previous year in
which asset
transferred
Section under
which
deduction
claimed in
New asset acquired/constructed
Amount not
used for new
asset or
remained
unutilized in
Capital
gains
account (X)
Previous year in
which asset
acquired/construct
ed
Amount
utilised out
of Capital
Gains
account
i
2020-21
54D/54G/54GA
ii
2021-22
54D/54G/54GA
iii
2022-23
54D/54G/54GA
B
Amount deemed to be long-
Amount deemed to be long-term capital gains (Xi + Xii+ Xiii + b)
B10
11
Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up
schedule PTI) (B11a1+11a2 + B11b)
B11
a1
Pass Through Income/ Loss in the nature of
Long-Term Capital Gain, chargeable @ 10%
u/s 112A
B11a
1
a2
Pass Through Income/Loss in the nature of
Long Term Capital Gain, chargeable @ 10%
B11a
2
b
Pass Through Income/ Loss in the nature of
Long Term Capital Gain, chargeable @ 20%
B11b
12
Amount of LTCG included in items B1 to B11 but claimed as not chargeable
to tax or chargeable at special rates in India as per DTAA
Sl.
No.
Amount
of income
Item No.
B1 to B11
above in
which
included
Count
ry
name
&
Code
Article of
DTAA
Rate as per
Treaty
(enter NIL, if
not
chargeable)
Whet
her
TRC
obtai
ned
(Y/N)
Section
of I.T.
Act
Rate
as per
I.T.
Act
Applic
able
rate
[lower
of (6)
or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
a
Total amount of LTCG claimed as not chargeable to tax in India as per DTAA
B12
b
Total amount of LTCG claimed as chargeable to tax at special rates in India as
B12
13
Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+
B9e+ B10+B11-12a]
B13
C1
Sum of Capital Gain Incomes (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below)
C1
C2
Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA)
C2
C3
C3
D
Information about deduction claimed against Capital Gains
1
In case of deduction u/s 54D/54EC /54G/54GA give following details
a
Deduction claimed u/s 54D
i
Date of acquisition of original asset
ai
dd/mm/yyyy
ii
Cost of purchase/ construction of new land or
building for industrial undertaking
aii
iii
Date of purchase of new land or building
aiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts
Scheme before d e date
aiv
iva
Date of deposit
Dd/mm/yyyy
ivb Account Number
ivc IFS
code
v
Amount of deduction claimed
av
b
Deduction claimed u/s 54EC
134
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
i
Date of transfer of original asset
bi
dd/mm/yyyy
ii
Amount invested in specified/notified bonds
(not e ceeding fift lakh r pees)
bii
iii
Date of investment
bii
i
dd/mm/yyyy
iv
Amount of deduction claimed
bi
v
c
Deduction claimed u/s 54G
i
Date of transfer of original asset
ci
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or
constr ction of ne
asset
cii
iii
Date of purchase/construction of new asset in an
area other than rban area
cii
i
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts
Scheme before d e date
ci
iva
Date of deposit
Dd/mm/yyyy
ivb Account Number
ivc IFS
Code
v
Amount of deduction claimed
cv
d
Deduction claimed u/s 54GA
i
Date of transfer of original asset from urban area
di
dd/mm/yyyy
ii
Cost and expenses incurred for purchase or
constr ction of ne
asset
dii
iii
Date of purchase/construction of new asset in SEZ dii
i
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts
Scheme before due date
di
v
iva
Date of deposit
Dd/mm/yyyy
ivb Account Number
ivc IFS
Code
v
Amount of deduction claimed
dv
e
Total deduction claimed (1a + 1b + 1c + 1d)
E
e
ESet-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT chargeable under
DTAA)
Sl. Type of Capital
Gain
Gain of current year
(Fill this column only if
computed figure is
Short term capital loss set off
Long term capital loss set off
gains remaining after
set off
15%
30% applicable rate DTAA
rates
10%
20%
DTAA
rates
1
2
3
4
5
6
7
8
9
i
Loss to be set off
(Fill this row if
figure computed
is
negative)
(A3e*+
A4a*+
A8a *)
(A5e*+
A8b*)
(A1e*+
A2c*+A4b*+A6
g* +A7*+A8c*
)
A9b
(B4c*+
B5*+
B7c*+
B8*
B9e*
B11a1*+
B11a2*
)
(B1e*+
B2e*+B3c*+B6*+B9
e*+ B10*+ B11b*)
B12b
ii
Short
term
capital
gain
15%
(A3e*+ A4a*+ A8a *)
iii
30%
(A5e*+ A8b*)
iv
applicabl
e rate
(A1e*+
A2c*+A4b*+A6g*
+A7*+A8c* )
v
DTAA
rates
A9b
vi Long
term
capital
gain
10%
(B4c*+ B5*+ B7c*+
B8*+ B9e
B11a1*+B11a2* )
vii
20%
(B1e*+
B2e*+B3c*+B6*+B9e*
+ B10*+ B11b*)
viii
DTAA
rates
B12b
ix Total loss set off (ii + iii + iv + v + vi + vii
+ viii)
x Loss remaining after set off (i-ix)
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) as reduced by the amount of
STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
[
II
3(i)]
135
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) as reduced by the amount of
LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
FInformation about accrual/receipt of capital gain
Type of Capital gain / Date
Upto 15/6
(i)
16/6 to 15/9
(ii)
16/9 to 15/12
(iii)
16/12
to 15/3
(iv)
16/3 to 31/3
(v)
1 Short-term capital gains taxable at the rate of 15%
Enter value from item 5vi of schedule BFLA, if any.
2 Short-term capital gains taxable at the rate of 30%
Enter value from item 5vii of schedule BFLA, if any.
3 Short-term capital gains taxable at applicable rates
Enter value from item 5viii of schedule BFLA, if any.
4 Short-term capital gains taxable at DTAA rates
Enter value from item 5ix of schedule BFLA, if any.
5 Long- term capital gains taxable at the rate of 10%
Enter value from item 5x of schedule BFLA, if any.
6 Long- term capital gains taxable at the rate of 20%
Enter value from item 5xi of schedule BFLA, if any.
7 Long- term capital gains taxable at the rate DTAA rates
Enter value from item 5xii of schedule BFLA, if any.
8
Capital gains on transfer of Virtual Digital Asset taxable
at the rate of 30%
Enter value from item 15B of schedule SI, if any
Schedule
112A
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid
under section 112A
S.
N
o.
Share/U
nit
Acquire
d
ISI
N
Co
de
Name
of the
Share/
Unit
No. of
Shares/
Units
Sale-
price
per
Share/
Unit
Full
Value
Consider
ation
-If
shares
are
acquired
on or
before
31.01.20
18 (Total
Sale
Value)
(4*5)
- If
shares
are
Acquire
d after
31st
January,
2018 -
Please
enter
Full
Value of
Consider
ation
Cost
of
acquisi
tion
withou
t
indexa
tion
(highe
r of 8
or 9)
Cost
of
acquisi
tion
If the
long
term
capital
asset
was
acquir
ed
before
01.02.2
018, -
Lower
of 11
and 6
Fair
Market
Value
per
share/un
it as on
31st
January
,2018
Total
Fair
Mark
et
Value
of
capita
l asset
as per
sectio
n
55(2)(
ac)-
(4*10
)
Expend
iture
wholly
and
exclusiv
ely in
connect
ion
with
transfe
r
Total
deduct
ions
(7+12)
Bala
nce
(6-
13) -
Item
5 of
LTC
G
Sche
dule
of
ITR6
(C
ol
1)
(Col 1a)
(C
ol
2)
(Col 3)
(Col 4)
(Col 5)
(Col 6)
(Col 7)
(Col 8)
(Col 9)
(Col 10)
(Col
11)
(Col 12)
(Col
13)
(Col
14)
1
2
Add rows
Total
Schedule
115AD(1)(b)(iiii)-Proviso
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which
STT is paid under section 112A
136
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
S.
No.
Share/U
nit
Acquire
d
ISIN
Code
Name
of the
Share/
Unit
No. of
Shares/
Units
Sale-
price
per
Share/
Unit
Full
Value
Consider
ation
-If
shares
are
acquired
on or
before
31.01.20
18 (Total
Sale
Value
)(4*5)
-If
shares
are
Acquire
d after
31st
January
2018 -
Please
enter
Full
Value of
Consider
ation.
Cost
of
acquis
ition
witho
ut
indexa
tion
(highe
r of 8
or 9)
Cost
of
acquis
ition
If the
long
term
capital
asset
was
acquir
ed
before
01.02.
2018, -
Lower
of 11
and 6
Fair
Market
Value
per
share/u
nit as on
31st
January
,2018
Total
Fair
Mark
et
Value
of
capit
al
asset
as
per
sectio
n
55(2)(
ac)-
(4*10
)
Expend
iture
wholly
and
exclusi
vely in
connect
ion
with
transfe
r
Total
deduct
ions
(7+12)
Bala
nce
(6-
13) -
Item
8 of
LTC
G
Sche
dule
of
ITR6
(Co
l 1)
(Col 1a)
(Col
2)
(Col 3)
(Col 4)
(Col 5)
(Col 6)
(Col 7)
(Col 8)
(Col 9)
(Col 10)
(Col
11)
(Col
12)
(Col
13)
(Col
14)
Add rows
Total
Schedule
VDA
Income from transfer of Virtual Digital Assets
Sl. No.
Date
of
Acquisition
Date of Transfer
Head
under
which income to
be
taxed
(Business/Capital
Gain)
Cost of Acquisition
(In case of gift;
a. Enter the amount
on which tax is paid
u/s 56(2)(x) if any
b. In any other case
cost
to
previous
owner)
Consideration
Received
Income from transfer of
Virtual Digital Assets
(enter nil in case of loss)
(Col. 6 Col. 5)
(Col. 1)
(Col. 2)
(Col. 3)
(Col. 4)
(Col. 5)
(Col. 6)
(Col. 7)
Add Rows
A.
Total (Sum of all Positive Incomes of Business Income in Col. 7)
(Item No. 3f of
Schedule BP)
B.
Total (Sum of all Positive Incomes of Capital Gain in Col. 7)
(Item No. C2 of
Schedule CG)
Schedule OS
Income from other sources
OTHER SOURCES
1
Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e)
1
a
Dividends, Gross
1a
i
Dividend income other than (ii)
ai
ii
Dividend income u/s 2(22)(e)
aii
b
Interest, Gross (bi + bii + biii + biv+bv)
1b
i
From Savings Bank
bi
ii
From Deposits (Bank/ Post Office/ Co-operative) Society)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass through income/Loss
biv
v
Others
bv
c
Rental income from machinery, plants, buildings, etc., Gross
1c
d
Income of the nature referred to in section 56(2)(x) which is chargeable to tax
(di + dii + diii + div + dv)
1d
[
II
3(i)]
137
i
Aggregate value of sum of money received without consideration
di
ii
In case immovable property is received without consideration, stamp duty value of
property
dii
iii
In case immovable property is received for inadequate consideration, stamp duty value of
property in excess of such consideration
diii
iv
In case any other property is received without consideration, fair market value of
property
div
v
In case any other property is received for inadequate consideration, fair market value of
property in excess of such consideration
Dv
1e Any other income (please specify nature)
Sl. No Nature
Amount
1
Any specified sum received by a unit holder from a business trust during
the previous year as referred to in section 56(2)(xii)
1
Add rows
2
Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl.no.1)
2
ai
Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB
2ai
aii
Income by way of winnings from online games chargeable u/s 115BBJ
2aii
b
Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i
Cash credits u/s 68
bi
ii
Unexplained investments u/s 69
bii
iii
Unexplained money etc. u/s 69A
biii
iv
Undisclosed investments etc. u/s 69B
biv
v
Unexplained expenditure etc. u/s 69C
bv
vi
Amount borrowed or repaid on hundi u/s 69D
bvi
c
Any other income chargeable at special rate (total of ci to cxxiii)
2c
i
Dividends received by foreign company chargeable u/s
115A(1)(a)(i) other than proviso to Section 115A(1)(a)(A)
ci
ia
Dividend received by non-resident (Not being company)
or foreign company from a unit in an International
Financial Services Centre, as referred to in sub-section
(1A) of section 80LA chargeable under proviso to section
115A(1)(a)(A)
cia
ii
Interest received from Government or Indian concern on
foreign currency debts chargeable u/s 115A(1)(a)(ii)
cii
iii
Interest received from Infrastructure Debt Fund
chargeable u/s 115A(1)(a)(iia)
ciii
iv
Interest referred to in section 194LC(1) - chargeable u/s
115A(1)(a)(iiaa) @ 5%
civ
v
Interest referred to in Proviso to section 194LC(1) -
chargeable u/s 115A(1)(a)(iiaa) @ 4%
cv
vi
Interest referred to in section 194LD - chargeable u/s
115A(1)(a)(iiab)
cvi
vii
Distributed income being interest referred to in section
194LBA - chargeable u/s 115A(1)(a)(iiac)
cvii
viii
Income from units of UTI or other Mutual Funds
specified in section 10(23D), purchased in Foreign
Currency - chargeable u/s 115A(1)(a)(iii)
cviii
ix
Income from royalty or fees for technical services
received from Government or Indian concern -
chargeable u/s 115A(1)(b)(A) & 115(1)(b)(B)
cix
x
Income by way of interest from bonds purchased in
foreign currency by non-residents - chargeable u/s
115AC
cx
xi
Income by way of dividend from GDRs purchased in
foreign currency by non-residents - chargeable u/s
115AC
cxi
xii
Income received in respect of units purchased in foreign
currency by an off-shore fund-115AB(1)
cxii
xiii
Income (other than dividend) received by an FII in
respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
cxiii
xiv
Income by way of interest received by an FII on bonds or
Government securities referred to in section 194LD
chargeable as per proviso to section 115AD(1)(i)
cxiv
xv
Income received by non-residents sportsmen or sports
associations chargeable u/s 115BBA
cxv
138
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
xvi
Anonymous Donations in certain cases chargeable u/s
115BBC
cxvi
xvii
Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
cxvii
xviii
Income by way of transfer of carbon credits - chargeable
u/s 115BBG
cxviii
xix
Income from royalty where agreement entered between
31.3.1961 to 31.3.1976 and income from fees for technical
services where agreement entered between 29.2.1964 and
31.3.1976, and agreement is approved by the Central
Government.
Paragraph EII of Part I of first schedule of Finance Act
cxix
xx
Income being dividend received by an FII in respect of
securities (other than units referred to in section 115AB)
- chargeable u/s 115AD(1)(i)
cxx
xxi
Income being dividend received by a specified fund in
respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
cxxi
xxii
Income (other than dividend) received by a specified fund
in respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
cxxii
d
Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down
to be provided)
2d
e
Amount included in 1 and 2 above, which claimed as is chargeable at special rates in India as per DTAA (total of
column (2) of table below)
2e
Sl.
No.
Amount of
income
Item No.
1ai,1b to 1 d
2a , 2c & 2d
in which
included
Country
name &
Code
Article of
DTAA
Rate as per
Treaty
(enter NIL,
if not
chargeable)
Whether
TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as per I.T.
Act
Applicable
rate
[lower of
(6) or (9)]
(1)
(2)
(3)
(3a)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
I
II
3
Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b ,2c & 2d )
a
Expenses / Deductions (Other than entered in C)
3a
b
Depreciation (available only if income offered in 1c )
3b
c
Interest expenditure on dividend u/s 57(1) (only if income
offered in 1a)
3c
ci
Eligible Interest expenditure u/s 57(1) computed value
3ci
d
Total
3d
4
Amounts not deductible u/s 58
4
5
Profits chargeable to tax u/s 59
5
6
Net Income from other sources chargeable at normal applicable rates [1(after reducing income related to DTAA
portion) 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)]
6
7
Income from other sources (other than from owning and maintaining race horses) (2 +6 )) (enter 6 as nil, if negative)
7
8
Income from the activity of owning race horses
a
Receipts
8a
b
Deductions under section 57 in relation to receipts
at 8a only
8b
c
Amounts not deductible u/s 58
8c
d
Profits chargeable to tax u/s 59
8d
e
Balance (8a - 8b + 8c + 8d) (if negative take the figure to 11xvii of Schedule CFL)
8e
9
(take 8e as nil if negative)
9
10 Information about accrual/receipt of income from Other Sources
S. No.
Other Source Income
Upto 15/6
From 16/6 to 15/9
From 16/9 to
15/12
From
16/12 to
15/3
From 16/3 to
31/3
(i)
(ii)
(iii)
(iv)
(v)
1
Winnings
from
lotteries,
crossword
puzzles, races, games,
gambling, betting etc.
referred to in section
2(24)(ix)
2
Income
by
way
of
winnings from online
games u/s 115BBJ
3
Dividend
Income
referred in 1a(i)
[
II
3(i)]
139
4
Dividend Income u/s
115A(1)(a)(i) other than
proviso
to
section
115A(1)(a)(A) @ 20%
(Including PTI Income)
5
Dividend income under
proviso
to
sec
115A(1)(a)(A)
@10%
(Including PTI Income)
6
Dividend Income u/s
115AC @ 10%
(Including PTI Income)
7
Dividend Income (other
than units referred to in
section 115AB) received
by a FII u/s 115AD(1)(i)
@ 20% (Including PTI
Income)
8
Dividend Income (other
than units referred to in
section 115AB) received
by a specified fund u/s
115AD(1)(i)
@
10%
(Including PTI Income)
9
Dividend
income
chargeable at DTAA
Rates
Schedule CYLA
Details of Income after Set off of current year losses
CURRENT YEAR LOSS ADJUSTMENT
Sl.
No
Head/ Source of Income
Income of current
year (Fill this
column only if
income is zero or
positive)
House property
loss of the
current year set
off
Business Loss
(other than
speculation or
specified
business loss) of
the current year
set off
Other sources loss
(other than loss
from race horses
and amount
chargeable to
special rate of tax)
of the current year
set off
Current
Income
remaining
after set
off
1
2
3
4
5=1-2-3-4
i
Loss to be set off
(Fill this row only, if computed
figure is negative)
(3 of Schedule
HP)
(2vi of item Eof
Schedule BP)
(6 of Schedule-OS)
ii
House property
( 3 of Schedule HP)
iii
Business (excluding Income
from life insurance business
u/s 115B speculation income
and income from specified
business)
( A38 of Schedule
BP)
iv
Income from life insurance
business u/s 115B
(3iv of item E of
Sch. BP)
v
Speculation income
(3ii of item E of Sch.
BP)
vi
Specified business income u/s
35AD
(3iii of item E of
Sch. BP)
vii
Short-term capital gain
taxable @ 15%
(9ii of item E of
Schedule CG)
viii
Short-term capital gain
taxable @ 30%
( 9iii of item E of
Schedule CG)
ix
Short-term capital gain
taxable at applicable rates
( 9iv of item E of
Schedule CG)
x
Short-term capital gain
taxable at special rates in
India as per DTAA
(9v of item E of
Schedule CG)
xi
Long term capital gain taxable
@ 10%
(9vi of item E of
Schedule CG)
xii
Long term capital gain taxable
@ 20%
(9vii of item E of
Schedule CG)
xiii
Long term capital gains
taxable at special rates in
India as per DTAA
(9viii of item E of
schedule CG)
xiv
Net income from other sources
chargeable at normal
applicable rates
( 6 of Schedule OS)
140
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
xv
Profit from the activity of
owning and maintaining race
horses
( 8e of Schedule OS)
xvi
Income from other sources
taxable at special rates in
India as per DTAA
(2e of Schedule OS)
xvii
Total loss set off
xvii
i
Loss remaining after set-off (i xvii)
Schedule BFLA
Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT FORWARD LOSS ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income after set off,
if any, of current
5 of Schedule
CYLA)
Brought forward loss
set off
Brought
forward
depreciation
set off
Brought forward
allowance under
section 35(4) set
off
Current
income
remaining
after set off
1
2
3
4
5
i House property
(5ii of Schedule
CYLA)
(B/f house property
loss)
ii
Business (excluding Income
from Insurance Business ,
speculation income and income
from specified business)
(5iii of Schedule
CYLA)
(B/f business loss,
other than speculation
or specified business
loss) (Note: B/F loss
set off will be restricted
to business income
excluding income u/s
44BB & 44BBB)
(Note: B/F
depreciation set
off will be
restricted to
business
income
excluding
income u/s
44BB &
44BBB)
iii Profit and gains from life
insurance business u/s 115B
(5iv of Schedule
CYLA)
(B/f business loss,
other than speculation
or specified business
loss)
iv Speculation Income
(5v of Schedule
CYLA)
(B/f normal business or
speculation loss)
v
Specified Business Income
(5vi of Schedule
CYLA)
(B/f normal business or
specified business loss)
vi
Short-term capital gain taxable
@ 15%
(5vii of Schedule
CYLA)
(B/f short-term capital
loss)
vii
Short-term capital gain taxable
@ 30%
( 5viii of Schedule
CYLA)
(B/f short-term capital
loss)
viii
Short-term capital gain taxable
at applicable rates
(5ix of Schedule
CYLA)
(B/f short-term capital
loss)
ix
Short-term capital gain taxable
at special rates in India as per
DTAA
(5x of Schedule
CYLA)
(B/f short-term capital
loss)
x
Long-term capital gain taxable
@ 10%
(5xi of Schedule
CYLA)
(B/f short-term or
long-term capital loss)
xi
Long term capital gain taxable
@ 20%
( 5xii of Schedule
CYLA)
(B/f short-term or
long-term capital loss)
xii
Long term capital gains taxable
at special rates in India as per
DTAA
(5xiii of Schedule
CYLA)
(B/f short-term or
long-term capital loss)
xiii
Net income from other sources
chargeable at normal applicable
rates
(5xiv of Schedule
CYLA)
xiv Profit from owning and
maintaining race horses
(5xv of Schedule
CYLA)
(B/f loss from horse
races)
xv
Income from other sources
income taxable at special rates
in India as per DTAA
(5xvi of Schedule
CYLA)
xvi Total of brought forward loss set off
[
II
3(i)]
141
xvii 5xi +5xii+5xiii+ 5xiv + 5xv)
Schedule CFL
Details of Losses to be carried forward to future years
CARRY FORWARD OF LOSS
S.
No.
Assessmen
t Year
Date of Filing
(DD/MM/YYY
Y)
House
propert
y loss
Loss from business other
than loss from speculative
business and specified
business
Loss
from
speculati
ve
business
Loss
from
specifie
d
busines
s
Loss
from life
insuranc
e
business
u/s 115B
Short-term
capital loss
Long-
term
Capital
loss
Loss from
owning
and
maintaini
ng race
horses
Brough
t
forwar
d
busines
s loss
Amount as
adjusted o
n account
of opting
for
taxation
section
115BAA
Brought
forward
Business
loss
available
for set
off durin
g the
year
1
2
3
4
5a
5b
5c=5a-
5b
6
7
8
9
10
11
i
2010-11
ii 2011-12
iii 2012-13
iv 2013-14
v 2014-15
vi 2015-16
vii 2016-17
viii 2017-18
ix 2018-19
x 2019-20
xi 2020-21
xii 2021-22
xiii 2022-23
xiv 2023-24
xv
Total of
earlier
year losses
b/f
xvi
Adjustme
nt of
above
losses in
Schedule
BFLA
(2i of
Schedul
e
BFLA)
(2ii of Schedule BFLA)
(2iv of
Schedule
BFLA)
(2v of
Schedul
e
BFLA)
(2iii of
Schedule
BFLA)
(2xiv of
Schedule
BFLA)
xvii
2024-25
(Current
year
losses)
(2xviii
of
Schedul
e
CYLA)
(3xviii of Schedule CYLA)
(B43 of
Schedule
BP, if ve)
(C49 of
Schedul
e BP, if
ve)
4b of
Schedule
BP, (if
ve)
(2x+3x+4x+5
x) of item E of
Schedule CG)
(6x+7x+8
x) of item
E of
Schedule
CG
(8e of
Schedule
OS, if ve)
xvii
i
Current
year loss
distribute
d among
the unit-
holder
(Applicabl
e for
Investmen
t fund
only)
xix
Current
year losses
to be
carried
forward
(xvii-xviii)
142
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
xx
Total loss
Carried
forward to
future
years (xv-
xvi+xix)
Schedule UD
Unabsorbed depreciation and allowance under section 35(4)
Sl No
Assessment Year
Depreciation
Allowance under section 35(4)
Amount of
brought
forward
unabsorbed
depreciation
Amount as
adjusted on
account of
opting for
taxation
section
115BAA
Amount of
depreciation
set-off against
the current
year income
Balance
carried
forward to the
next year
Amount of
brought forward
unabsorbed
allowance
Amount of
allowance set-off
against the current
year income
Balance
Carried
forward to
the next year
(1)
(2)
(3)
(3a)
(4)
(5)
(6)
(7)
(8)
i
Current Assessment
Year
ii
iii
iv
Total
(3xvi of BFLA)
( 4xvi of BFLA)
Schedule ICDS
Effect of Income Computation Disclosure Standards on profit
Sl.
No.
ICDS
Increase in Profit
(Rs.)
Decrease in profit
(Rs.)
Net Effect (Rs.)
(1)
(2)
(3)
(4)
(5)
I
Accounting Policies
II
Valuation of Inventories (other than the effect of change in
method of valuation u/s 145A, if the same is separately reported
at col. 4d or 4e of Part A-OI)
III
Construction Contracts
IV
Revenue Recognition
V
Tangible Fixed Assets
VI
Changes in Foreign Exchange Rates
VII
Government Grants
VIII
Securities (other than the effect of change in method of
valuation u/s 145A, if the same is separately reported at col. 4d
or 4e of Part A-OI)
IX
Borrowing Costs
X
Provisions, Contingent Liabilities and Contingent Assets
XI
Total
effect
of
ICDS
adjustments
on
profit
(I+II+III+IV+V+VI+VII+VIII+IX+X)
Schedule 10AA
Deduction under section 10AA
DEDUCTION U/S
10AA
Deductions in respect of units located in Special Economic Zone
Sl Undertaking
Assessment year in which unit begins to
manufacture/produce/provide services
Sl
Amount of deduction
a Undertaking No.1
a (item 17 of Annexure A of Form
56F for Undertaking 1)
b Undertaking No.2
b
(item 17 of Annexure A of Form
56F for Undertaking 2)
c Total deduction under section 10AA (a+b)
c
Schedule 80G
Details of donations entitled for deduction under section 80G
DETAILS OF
DONATIONS
A
Donations entitled for 100% deduction without
qualifying limit
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of
donation
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
[
II
3(i)]
143
iv Total
B
Donations entitled for 50% deduction without
qualifying limit
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of
donation
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv Total
C Donations entitled for 100% deduction subject to
qualifying limit
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of
donation
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv Total
D Donations entitled for 50% deduction subject to
qualifying limit
Name and address of donee
PAN of
Donee
ARN
(Donation
Reference
Number)
Amount of donation
Eligible Amount of
donation
i
Donation
in cash
Donation in
other mode
Total
Donation
ii
iii
iv Total
E Total donations (Aiv + Biv + Civ + Div)
Schedule 80GGA
Details of donations for scientific research or rural development
S.
No.
Relevant clause under
which deduction is claimed
(drop down to be provided)
Name and address of
donee
PAN of
Donee
Amount of donation
Eligible Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
Total donation
Schedule 80GGC
Details of contributions made to political parties
S.
No. Date
Amount of contribution
Eligible
amount of
contribution
Transaction Reference
number for UPI transfer or
Cheque
number/IMPS/NEFT/RTGS
IFS code of Bank
Contribution
in cash
Contribution
in other
mode
Total
Contribution
i
(add rows)
Total
contribution
Schedule 80IAC
Deduction in respect of eligible start-
Sl. No.
Date of
incorporation
of Startup
Nature of
business
Certificate number as
obtained from Inter
Ministerial Board of
Certification
First AY in which
deduction was claimed
Amount of deduction
claimed for current AY
(1)
(2)
(3)
(4)
(5)
(6)
Schedule 80LA
Deduction in respect of offshore banking unit or IFSC
144
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
Schedule RA
Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or
35(2AA)]
Name and address of donee
PAN of Donee
Amount of donation
Eligible Amount of
donation
Donation
in cash
Donation
in other
mode
Total
Donation
i
ii
iii
Total
Schedule 80-IA
Deductions under section 80-IA
DEDUCTION U/S 80-IA
a
Deduction in respect of profits of an enterprise
referred to in section 80-IA(4)(i) [Infrastructure
facility]
a1
Undertaking
no. 1
(item 30 of Form 10CCB of the
undertaking)
a2
Undertaking
no. 2
(item 30 of Form 10CCB of the
undertaking)
b
Deduction in respect of profits of an undertaking
referred to in section 80-IA(4)(iv) [Power]
b1
Undertaking
no. 1
(item 30 of Form 10CCB of the
undertaking)
b2
Undertaking
no. 2
(item 30 of Form 10CCB of the
undertaking)
c
Deduction in respect of profits of an undertaking
referred to in section 80-IA(4)(v) [Revival of
power generating plant]
c1
Undertaking
no. 1
(item 30 of Form 10CCB of the
undertaking)
c2
Undertaking
no. 2
(item 30 of Form 10CCB of the
undertaking)
d
Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1+ c2)
d
Schedule 80-IB
Deductions under section 80-IB
a
Deduction in the case of undertaking which begins
commercial production or refining of mineral oil [Section
80-IB(9)]
a1
Undertaking
no. 1
(30 of Form 10CCB of the
undertaking)
a2
Undertaking
no. 2
(30 of Form 10CCB of the
undertaking)
b
Deduction in the case of an undertaking developing and
building housing projects [Section 80-IB(10)]
b1
Undertaking
no. 1
(30 of Form 10CCB of the
undertaking)
b2
Undertaking
no. 2
(30 of Form 10CCB of the
undertaking)
c
Deduction in the case of an undertaking engaged in
processing, preservation and packaging of fruits,
vegetables, meat, meat products, poultry, marine or dairy
products [Section 80-IB(11A)]
c1
Undertaking
no. 1
(30 of Form 10CCB of the
undertaking)
c2
Undertaking
no. 2
(30 of Form 10CCB of the
undertaking)
d
Deduction in the case of an undertaking engaged in
integrated business of handling, storage and
transportation of food grains [Section 80-IB(11A)]
d1
Undertaking
no. 1
(30 of Form 10CCB of the
undertaking)
d2
Undertaking
no. 2
(30 of Form 10CCB of the
undertaking)
e
Total deduction under section 80-IB (Total of a1 to d2)
g
Sub-section in which deduction is claimed
Sl.
No.
Type of
entity
Type of
income of
the unit
Authority
granting
registration
Date of
registration
Registration
number
First AY during
which deduction
is claimed
Amount of
deduction
claimed for
current AY
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(add row option to be provided)
Total
[
II
3(i)]
145
Schedule 80-IC or 80-IE
Deductions under section 80-IC or 80-IE
DEDUCTION U/S 80-IC
a
Deduction in respect of undertaking located in Sikkim
a1
Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
a2
Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
b
Deduction in respect of undertaking located in Himachal Pradesh
b1
Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
b2
Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
c
Deduction in respect of undertaking located in Uttaranchal
c1
Undertaking no. 1
(30 of Form 10CCB of the
undertaking)
c1
Undertaking no. 2
(30 of Form 10CCB of the
undertaking)
d
Deduction in respect of undertaking located in North-East
da
Assam
da1
Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
da2
Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
db Arunachal
Pradesh
db1
Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
db2
Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
dc
Manipur
dc1
Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
dc2
Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
dd Mizoram
dd1
Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
dd2
Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
de
Meghalaya
de1
Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
de2
Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
df
Nagaland
df1
Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
df2
Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
dg
Tripura
dg1
Undertaking no.
1
(30 of Form 10CCB of the
undertaking)
dg2
Undertaking no.
2
(30 of Form 10CCB of the
undertaking)
dh Total deduction for undertakings located in North-east (total of da1 to dg2)
dh
e
Total deduction under section 80-IC or 80-IE (a + d + c + dh)
e
Schedule VI-A
Deductions under Chapter VI-A
TOTAL DEDUCTIONS
1
Part B- Deduction in respect of certain payments
a
80G
b
80GGB
c
80GGA
d
80GGC
Total Deduction under Part B (a + b + c +d)
1
2
Part C- Deduction in respect of certain incomes
e
80-IA
(d of Schedule
80-IA)
f
80-IAB
g
80-IAC
(7 of Schedule
80-IAC)
h
80-IB
( e of Schedule 80-IB)
i
80-IBA
j
80-IC/ 80-IE
(e of Schedule 80-IC/ 80-IE)
k
80JJA
l
80JJAA
[Sl.no. 5I(eiv) +5II of
Annexure to Form 10DA]
m
80LA(1)
(9 of Schedule
80-LA)
n
80LA(1A)
( 9 of Schedule 80-LA)
o
80M- Details of
distribution of
dividend as
provided in e-filing
utility
p
80-PA
Total Deduction under Part C (total of e to p)
2
3
Total deductions under Chapter VI-A (1 + 2)
3
146
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
Schedule SI
Income chargeable to tax at special rates [Please see instructions) for section and rate of tax]
SPECIAL RATE
Sl
No
Section/Description
Special rate
(%)
Income
(i)
Tax thereon
(ii)
1 111A
or
section
115AD(1)(b)(ii)-
Proviso
(STCG
on
shares/equity oriented MF on which STT paid)
15
(5vi of Schedule BFLA)
2 115AD (STCG for FIIs on securities where STT not paid)
30
(part of 5vii of Schedule
BFLA)
3 112 proviso (LTCG on listed securities/ units without
indexation)
10
(part of 5xof Schedule BFLA)
4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)
10
(part of 5x of Schedule BFLA)
5 115AB (LTCG for non-resident on units referred in
section115AB)
10
(part of 5x of Schedule BFLA)
6 115AC (LTCG for non-resident on bonds/GDR)
10
(part of 5x of Schedule BFLA)
7 115AD (LTCG for FII on securities)
10
(part of 5x of Schedule BFLA)
8 112 (LTCG on others)
20
(5xi of Schedule BFLA)
9 112A (LTCG on sale of shares or units on which STT is
paid) or section 115AD(1)(b)(iii)-Proviso
10
(5x) of Schedule BFLA)
10 STCG chargeable at special rates in India as per DTAA
(part of 5ix of Schedule
BFLA)
11 LTCG Chargeable at special rates in India as per DTAA
(part of 5xii of Schedule
BFLA)
12 115B (Profits and gains of life insurance business
12.50
(5iii of Schedule BFLA)
13a 115AC ((Income by way of interest received by non-resident
from bonds purchased in foreign currency)
10
(part of 2cx of Schedule OS)
13b
115AC (Income by way of Dividend received by non-resident on
GDR purchased in foreign currency)
10
(part of 2cxi of Schedule OS)
14 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(2a of Schedule OS)
15 115BBJ (Winnings from online games)
30
(2ab of Schedule OS)
16 115BBH- Tax on Income from Virtual Digital asset
A Income under head business or profession
30
(3f of Schedule BP)
B Income under head Capital Gain
30
(C2 of Schedule CG)
17 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule OS)
18 115A(1)(b)(A) & 115A(1)(b)(B)(Income of a foreign company
from Royalty & Fees for Technical Services )
10
(part of 2cxix of Schedule OS)
19
115BBF ( Income from patent)
a Income under head business or profession
10
(3d of Schedule BP)
b Income under head other sources
10
(2cxvii of Schedule OS)
20 115BBG (Income from transfer of carbon credits)
a Income under head business or profession
10
(3e of Schedule BP)
b Income under head other sources
10
(2cxviii of Schedule OS)
21 Income from other sources chargeable at special rates in India
as per DTAA
(part of 2e of Schedule OS)
22 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 15%
15
(part of 5vi of Schedule
BFLA)
23 Pass Through Income in the nature of Short Term Capital Gain
chargeable @ 30%
30
(part of 5vii of Schedule
BFLA)
24 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% u/s 112A
10
(part of 5x of Schedule BFLA)
25
Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 20%
20
(part of 5xi of Schedule
BFLA)
26 Pass Through Income in the nature of Long Term Capital Gain
chargeable @ 10% other than section 112A
10
(part of 5x of Schedule BFLA)
27
Pass through income in the nature of income from other source
chargeable at special rates (Drop down to be provided in e-filing
utility)
(2d of Schedule OS)
28 Income received in respect of units purchased in foreign
currency by an off-shore fund-115AB(1)
10
(2cx of Schedule OS)
29
Income from royalty where agreement entered between
31.3.1961 to 31.3.1976 and income from fees for technical
services where agreement entered between 29.2.1964 and
31.3.1976, and agreement is approved by the Central
Government.
Paragraph EII of Part I of first schedule of Finance Act
50
(2cxix of Schedule OS)
30 Any other income chargeable at special rate (Drop down to be
provided in e-filing utility)
(part of 2c of Schedule OS)
Total
[
II
3(i)]
147
Schedule IF
Information regarding investment in unincorporated entities
ENTTIES IN WHICH INVESTMENT IS
HELD
Number of entities in which investment is held
Sl.
No.
Name
of the
entity
Type
of the
entity
PAN of the
entity
Whether the
entity is
liable for
audit?
(Yes/No)
Whether
section 92E is
applicable to
entity? (Yes/
No)
Percentage
Share
in the profit
of the entity
Amount of
share in the
profit
Capital
balance on 31st
March in the
entity
i
ii
1
2
3
4
Total
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
EXEMPT INCOME
1 Interest income
1
2
i Gross Agricultural receipts (other than income to be excluded under
rule 7A, 7B or 8 of I.T. Rules)
i
ii Expenditure incurred on agriculture
ii
iii Unabsorbed agricultural loss of previous eight assessment years
iii
iv Agricultural income portion relating to Rule 7, 7A, 7B(1),
7B(1A) and 8 (from Sl. No. 39 of Sch. BP)
iv
v Net Agricultural income for the year (i ii iii + iv) (enter nil if loss)
2
vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following
details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c Whether the agricultural land is owned or held on lease (drop down to be
provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)
3 Other exempt income (please specify) (3a+3b)
3
a
Income u/s 10(23FB), 10(23FBA), 10(23FC), 10(23FCA),
10(23FE), 10(23FF), 10(4D) (Please provide details of
Acknowledgement Number and Date of Form Filed if 10(23FF)
and 10(4D) is claimed)
Add row option and dropdown to be provided in utility
3a
b
Any other Income (Specify nature ) Add row option to be
provided in utility
3b
4 Income claimed as not chargeable to tax as per DTAA
Sl. No.
Amount of
income
Nature of
income
Country
name &
Code
Article of
DTAA
Head of
Income
Whether
TRC
obtained
(Y/N)
5 Pass through income claimed as not chargeable to tax (Schedule PTI)
5
6 Total (1+2+3+4+5)
6
Schedule PTI
Pass Through Income details from business trust or investment fund as per section 115UA, 115UB
PASS THROUGH INCOME
S.No
Invested
in
section
115UA/115UB
Name
of
business trust/
investment
fund
PAN
of
the
business
trust/
investment
fund
S.No
Head of income
Current
year
income
Share
of
Current
year
loss
distributed
by
Investment
fund
Net
Income/
Loss
9=7-8
TDS on
such
amount,
if any
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
1.
(drop down to
be provided)
i
House property
ii
Capital Gains
A
Short term
Ai
Section
111A
Aii
Others
B
Long term
Bi
Section
112A
Bii
Section
other
than
112A
iii
Other Sources
A
Dividend
B
Others
iv
Income claimed to be exempt
A
u/s
10(23FBB)
B
u/s
148
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
C
u/s
2.
i
House property
ii
Capital Gains
a
Short term
ai
Section
111A
aii
Others
b
Long term
bi
Section
112A
bii
Other than
112A
iii
Other Sources
a
Dividend
b
Others
iv
Income claimed to be exempt
a
u/s
10(23FBB)
b
u/s
c
u/s
Please refer to the instructions for filling out this schedule.
Schedule MAT
Computation of Minimum Alternate Tax payable under section 115JB
Minimum Alternate Tax
1 Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of
2 If 1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act
3
Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies,
accounting standards and same method and rates for calculating depreciation have been followed as
have been adopted for preparing accounts laid before the company at its annual general body
4 Profit after tax as shown in the Profit and Loss Account (enter item 56 of Part A-P&L) )/
(enter item 56 of Part A- P&L Ind AS) (as applicable)
4
5 Additions (if debited in profit and loss account)
a
Income-tax paid or payable or its provision
including the amount of deferred tax and the
provision thereof
5a
b Reserve (except reserve under section 33AC)
5b
c Provisions for unascertained liability
5c
d Provisions for losses of subsidiary companies
5d
e Dividend paid or proposed
5e
f Expenditure related to exempt income under
sections 10, 11 or 12 [exempt income excludes
income exempt under section 10(38)]
5f
g Expenditure related to share in income of AOP/ BOI
on which no income-tax is payable as per section 86
5g
h Expenditure in case of foreign company referred to
in clause (fb) of explanation 1 to section 115JB
5h
i Notional loss on transfer of certain capital assets or
units referred to in clause (fc) of explanation 1 to
section 115JB
5i
j Expenditure relatable to income by way of royalty
in respect of patent chargeable to tax u/s 115BBF
5j
k Depreciation attributable to revaluation of assets
5k
l Gain on transfer of units referred to in clause (k) of
explanation 1 to section 115JB
5l
m Others (including residual unadjusted items and
provision for diminution in the value of any asset)
5m
n Total additions (5a+5b+5c+5d+5e+5f+5g+5h+5i+5j+5k+5l+5m)
5n
6
Deductions
a Amount withdrawn from reserve or provisions if
credited to Profit and Loss account
6a
b Income exempt under sections 10, 11 or 12 [exempt
income excludes income exempt under section
10(38)]
6b
c Amount withdrawn from revaluation reserve and
credited to profit and loss account to the extent it
does not exceed the amount of depreciation
attributable to revaluation of asset
6c
d Share in income of AOP/ BOI on which no income-
tax is payable as per section 86 credited to Profit
and Loss account
6d
[
II
3(i)]
149
e Income in case of foreign company referred to in
clause (iid) of explanation 1 to section 115JB
6e
f Notional gain on transfer of certain capital assets or
units referred to in clause (iie) of explanation 1 to
section 115JB
6f
g Loss on transfer of units referred to in clause (iif) of
explanation 1 to section 115JB
6g
h Income by way of royalty referred to in clause (iig)
of explanation 1 to section 115JB
6h
i Loss brought forward or unabsorbed depreciation
whichever is less or both as may be applicable
6i
j Profit of sick industrial company till net worth is
equal to or exceeds accumulated losses
6j
k Others (including residual unadjusted items and the
amount of deferred tax credited to P&L A/c)
6k
l Total deductions
(6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k)
6l
7 Book profit under section 115JB (4+ 5n 6l)
7
8
Whether the financial statements of the company are
drawn up in compliance to the Indian Accounting
Standards (Ind-AS) specified in Annexure to the
companies (Indian Accounting Standards) Rules, 2015. If
yes, furnish the details below:-
Yes
No
A. Additions to book profit under sub-sections (2A) to
(2C) of section 115JB
a
Amounts credited to other comprehensive income in
statement of profit & loss under the head
8a
b
Amounts debited to the statement of profit & loss on
distribution of non-cash assets to shareholders in a
demerger
8b
c One fifth of the transition amount as referred to in
section 115JB (2C) (if applicable)
8c
d Others (including residual adjustment)
8d
e Total additions (8a + 8b + 8c + 8d)
8e
B. Deductions from book profit under sub-sections (2A)
to (2C) of section 115JB
f
Amounts debited to other comprehensive income in
statement of profit & loss under the head
8f
g
Amounts credited to the statement of profit & loss on
distribution of non-cash assets to shareholders in a
demerger
8g
h One fifth of the transition amount as referred to in
section 115JB (2C) (if applicable)
8h
i Others (including residual adjustment)
8i
j Total deductions (8f + 8g + 8h + 8i)
8j
9 Deemed total income under section 115JB (7 + 8e 8j)
9
a Deemed total income u/s 115JB from Units located in
IFSC, if any
9a
b Deemed total income u/s 115JB from other Units ( 9-
9a)
9b
10 Tax payable under section 115JB [9% of (9a)+ 15% of (9b)]
10
Schedule MATC
Computation of tax credit under section 115JAA
MAT CREDIT
1 Tax under section 115JB in assessment year 2024-25 (1d of Part-B-TTI)
1
2 Tax under other provisions of the Act in assessment year 2024-25 (2f of Part-B-TTI)
2
3 Amount of tax against which credit is available [enter (2 1) if 2 is greater than 1, otherwise enter
0]
3
4 Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned
in 3 above and cannot exceed the sum of MAT Credit Brought Forward ]
S.No Assessment Year
(A)
MAT Credit
MAT Credit
Utilised during the
Current Year
(C)
Balance MAT Credit
Carried Forward
(D)= (B3) (C)
Gross
(B1)
Set-off in earlier years
(B2)
Balance Brought
forward
(B3)=(B2)-(B1)
i
2009-10
ii 2010-11
iii 2011-12
iv 2012-13
v 2013-14
vi 2014-15
vii 2015-16
vii 2016-17
150
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ix 2017-18
x 2018-19
xi 2019-20
xii 2020-21
xiii 2021-22
xiv 2022-23
xv 2023-24
xvi 2024-25[(Sl no 1-Sl
no 2 of)-(Sl No 6c -
2f of Schedule Part
B-TTI, only if
positive)]
xvii Total
5
Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xvii]
5
6
Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xvii]
6
Schedule- BBS
Details of tax on distributed income of a domestic company on buy back of shares
TAX ON BUY BACK OF SHARES
Sl
Description
Details of 1st buy-
back
Details of 2nd buy- back
Details of 3rd buy- back
(i)
(ii)
(iii)
(iv)
(v)
1
Date of payments of any
consideration to the shareholder on
buy back of share
(DD/MM/YYYY)
(DD/MM/YYYY)
(DD/MM/YYYY)
2
Amount of consideration paid by the
company on buy-back of shares
3
Amount received by the company for
issue of such shares
4
Distributed Income of the company
(2 3)
5
Tax
payable
on
distribu
ted
income
a
Additional income-
tax @20% payable
under section 115QA
on 4
b
c
Health & Education
cess on (a+b)
d
Total tax payable
(a+b+c)
6
Interest payable under section
115QB
7
Additional income-tax and interest
payable (5d + 6)
8
Tax and interest paid
9
Net payable/refundable (7-8)
10
Date(s) of deposit of tax on
distribution income
Date 1
Date 2
Date 1
Date 2
Date 1
Date 2
(DD/M
M/YY
YY)
(DD/M
M/YY
YY)
(DD/MM/YY
YY)
(DD/MM/YY
YY)
(DD/MM/YY
YY)
(DD/MM/YY
YY)
11
Name of Bank and Branch
12
BSR Code
13
Serial number of challan
14
Amount deposited
Schedule-
TPSA
Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility
TAX ON SECONDARY ADJUSTMENTS AS
PER SECTION 92CE(2A)
1
Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess
money has not been repatriated within the prescribed time (please indicate the total of
adjustments made in respect of all the AYs)
2
a
Additional Income tax payable @ 18% on above
b
c
Health & Education cess on (a+b)
d
Total Additional tax payable (a+b+c)
3
Taxes paid
4
Net tax payable (2d-3)
5
Date(s) of
deposit of
tax on
secondary
adjustments
as per
section
92CE(2A)
Date 1
Date 2
Date 3
Date 4
Date 5
Date 6
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
(DD/MM/YYY
Y)
6
Name of
[
II
3(i)]
151
Bank and
Branch
7
BSR Code
8
Serial
number of
challan
9
Amount
deposited
Schedule 115TD
Accreted income under section 115TD
1 Aggregate Fair Market Value (FMV) of total assets of specified person
1
2 Less: Total liability of specified person
2
3 Net value of assets (1 2)
3
4
(i) FMV of assets directly acquired out of income referred
to in section 10(1)
4i
(ii)
FMV of assets acquired during the period from the date
of creation or establishment to the effective date of
registration/provisional registration u/s 12AB, if benefit
u/s 11 and 12 not claimed during the said period
4ii
(iii) FMV of assets transferred in accordance with third
proviso to section 115TD(2)
4iii
(iv) Total (4i + 4ii + 4iii)
4iv
5 Liability in respect of assets at 4 above
5
6 Accreted income as per section 115TD [3 (4iv 5)]
6
7 Additional income-tax payable u/s 115TD at maximum marginal rate
7
8 Interest payable u/s 115TE
8
9 Specified date u/s 115TD
9
10 Additional income-tax and interest payable
10
11 Tax and interest paid
11
12 Net payable (10 - 11) (Enter 0 if negative)
12
13 Date(s) of deposit of tax on accreted income
Date 1
DD/MM/YYYY
Date 2
DD/MM/YYYY
Date 3
DD/MM/YYYY
14 Name of Bank and Branch
15 BSR Code
16 Serial number of challan
17 Amount deposited
Schedule FSI
Details of Income from outside India and tax relief (available only in case of resident)
INCOME FROM OUTSIDE INDIA
AND TAX RELIEF
Sl. Country
Code
(dropdown
to be
provided
in the e-
filing
utility)
Taxpayer
Identification
Number
Sl.
Head of income
Income from
outside India
(included in PART
B-TI)
Tax paid
outside India
Tax payable on
such income
under normal
provisions in
India
Tax relief
available in India
(e)= (c) or (d)
whichever is
lower
Relevant
article of
DTAA if
relief claimed
u/s 90 or 90A
(a)
(b)
(c)
(d)
(e)
(f)
1
i House Property
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
2
i House Property
152
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
ii Business or
Profession
iii Capital Gains
iv Other sources
Total
Please refer to the instructions for filling out this schedule.
Schedule TR
Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
TAX RELIEF FOR TAX PAID OUTSIDE
INDIA
1 Details of Tax relief claimed
Country Code
Taxpayer
Identification Number
Total taxes paid outside India
(total of (c) of Schedule FSI in
respect of each country)
Total tax relief available
(total of (e) of Schedule FSI in
respect of each country)
Section under which
relief claimed
(specify 90, 90A or
91)
(a)
(b)
(c)
(d)
(e)
Total
2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total
of 1(d))
2
3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total
of 1(d))
3
4 Whether any tax paid outside India, on which tax relief was allowed in India, has been
refunded/credited by the foreign tax authority during the year? If yes, provide the details below
4
Yes/No
a Amount of tax refunded
b Assessment year in which tax relief allowed in India
Please refer to the instructions for filling out this schedule.
Schedule FA
Details of Foreign Assets and Income from any source outside India
DETAILS OF FOREIGN ASSETS
A
1
Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on
31st December, 2023
Sl
No
Country
name
Country
code
Name of
financial
institutio
n
Address
of
financial
institutio
n
ZIP code Account
number
Status
Account
opening date
Peak
balance
during
the
period
Closing
balance
Gross
interest
paid/credite
d to the
account
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on
31st December, 2023
Sl
No
Country
name
Country
code
Name of
financial
institutio
n
Address
of
financial
institutio
n
ZIP
code
Accoun
t
numbe
r
Status
Account
opening
date
Peak
balance
during
the period
Closing
balance
Gross amount
paid/credited to the
account during the
period
(drop down to be provided
specifying nature of
amount viz.
interest/dividend/proceeds
from sale or redemption of
financial assets/ other
income)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar
year ending as on 31st December, 2023
Sl
No
Country
name
Country
code
Name of
entity
Address
of entity
ZIP
code
Nature
of
entity
Date of
acquirin
g the
interest
Initial
value of
the
investmen
t
Peak
value of
investmen
t during
the period
Closing
value
Total gross
amount
paid/credite
d with
respect to
the holding
during the
period
Total gross
proceeds
from sale or
redemption
of investment
during the
period
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(i)
(ii)
A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during
the calendar year ending as on 31st December, 2023
[
II
3(i)]
153
Sl
No
Country
name
Country
code
Name of financial
institution in which
insurance contract
held
Address of
financial
institution
ZIP code
Date of
contract
The cash value or
surrender value of
the contract
Total gross amount
paid/credited 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, 2023
Sl
No
Count
ry
Name
and
code
Zip
Code
Nature
of entity
Name and
Address of
the Entity
Nature of
Interest-
Direct/
Beneficial
owner/
Beneficiary
Date
since
held
Total
Investmen
t (at cost)
(in rupees)
Income
accrued from
such Interest
Nature
of
Income
Income taxable and offered in this
return
Amoun
t
Schedule
where
offered
Item number of
schedule
(1)
2a
2b
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st
December, 2023
Sl
No
Country
Name
and code
Zip
Cod
e
Address of
the Property
Ownership
-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisitio
n
Total
Investment (at
cost) (in rupees)
Income
derived from
the property
Nature
of
Income
Income taxable and offered in this
return
Amount
Schedule
where
offered
Item number 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, 2023
Sl
No
Country
Name
and code
Zip
Cod
e
Nature of
Asset
Ownership
-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisitio
n
Total
Investment (at
cost) (in rupees)
Income
derived from
the asset
Nature
of
Income
Income taxable and offered in this
return
Amount
Schedule
where
offered
Item number 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, 2023 and which has not been included in A to D above.
Sl
No
Name of the
Institution in
which the
account is held
Address
of the
Institutio
n
Zip
Cod
e
Name of
the
account
holder
Accoun
t
Numbe
r
Peak Balance/
Investment
during the
year (in
rupees)
Whether
income
accrued is
taxable in
your hands?
If (7) is
yes,
Income
accrued
in the
account
If (7) is yes, Income offered in this
return
Amount Schedule
where
offered
Item number of
schedule
(1)
(2)
(3a)
(3b)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(i)
(ii)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl
No
Count
ry
Name
and
code
Zip
Cod
e
Name
and
address
of the
trust
Name and
address of
trustees
Name
and
address
of
Settlor
Name and
address of
Beneficiarie
s
Date
since
position
held
Whether
income derived
is taxable in
your hands?
If (8) is
yes,
Income
derived
from the
trust
If (8) is yes, Income offered in this
return
Amoun
t
Schedule
where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income
under the head business or profession
Sl
No
Country
Name
and
code
Zip
Code
Name and address of the
person from whom
derived
Income
derived
Nature of
income
Whether taxable
in your hands?
If (6) is yes, Income offered in this
return
Amount
Schedule
where
offered
Item number
of schedule
(1)
(2a)
(2b)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(i)
Please refer to instructions for filling out this schedule
154
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
SCHEDULE SH-1
SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the
Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of
Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up)
If you are an unlisted company, please furnish the following details;-
Details of shareholding at the end of the previous year
Name of the
shareholder
Residential
status in
India
Type of share
PAN
/Aadhaar
No.
Date of
allotment
Number
of shares
held
Face value
per share
Issue Price per
share
Amount
received
Details of equity share application money pending allotment at the end of the previous year
Name of the
applicant
Residenti
al status
in India
Type of share
PAN/Aadhaa
r No.
Date of
applicatio
n
Number
of
shares
applied
for
Applicatio
n money
received
Face value per share
Proposed issue
price
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
the
sharehold
er
Residenti
al status
in India
Type
of
share
PAN/Aadha
ar No.
Number of
shares held
Face
value
per
share
Issue
Pric
e per
shar
e
Amou
nt
receive
d
Date of
allotme
nt
Date on
which
cease to be
sharehold
er
Mode of
cessatio
n
In case of
transfer/sal
e, PAN of
the new
shareholde
r
SCHEDULE SH-2
SHAREHOLDING OF START-UPS
If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the
following details of shareholding;-
Details of shareholding as at the end of the previous year
Name of the
shareholder
Category of shareholder
(drop down to be provided- non-
resident/ venture capital
company/ venture capital fund/
specified company/ any other
person)
Type
of
share
PAN/Aadha
ar No.
Date of
allotment
Numbe
r of
shares
held
Face
value
per
share
Issue
Price
per
share
Paid up
value per
share
Share
premium
Details of share application money pending allotment as at the end of the previous year
Name
of the
applica
nt
Category of applicant
(drop down to be provided- non-
resident/ venture capital company/
venture capital fund/ specified
company/ any other person)
Typ
e of
shar
e
PAN/Aadhaar
No.
Date of
applicatio
n
Number
of shares
applied
for
Face
value
per
shar
e
Propose
d issue
price
per
share
Share
applicatio
n money
Share
applicatio
n
premium
Details of shareholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year
Name of
the
sharehold
er
Category
of
shareholde
r
(drop down
to be
provided-
non-
resident/
venture
capital
company/
venture
capital
fund/
specified
company/
any other
person)
Typ
e of
shar
e
PAN/Aadha
ar no.
Date of
allotmen
t
Number of
shares held
Face
value
per
share
Issue
Price
per
share
Paid
up
value
per
share
Date on
which
ceased to
be
sharehold
er
Mode of
cessation
In case of
transfer,
PAN of
the new
sharehold
er
NOTE
For definition of expressions
DPIIT notification dated 19.02.2019.
[
II
3(i)]
155
Schedule AL-1
Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a
start-up for which Schedule AL-2 is to be filled up)
DETAILS OF ASSETS AND LIABILITIES
A Details of building or land appurtenant there to, or both, being a residential house
Sl.
No
.
Address
Pin code
Date of acquisition
Cost of acquisition Rs.
Purpose for which used
(dropdown to be provided)
(1)
(2)
(3)
(4)
(5)
(6)
(i)
(ii)
B Details of land or building or both not being in the nature of residential house
Sl.
No
.
Address
Pin code
Date of acquisition
Cost of acquisition Rs.
Purpose for which used
(dropdown to be provided)
(1)
(2)
(3)
(4)
(5)
(6)
(i)
C Details of listed equity shares
Opening balance
Shares acquired during the year
Shares transferred during
the year
Closing balance
No. of
shares
Type
of
shares
Cost of
acquisition
No. of
shares
Type of
shares
Cost of
acquisition
No. of
shares
Type
of
shares
Sale
considera-
tion
No. of
shares
Type of
shares
Cost of
acquisition
1
2
3
4
5
6
7
8
9
10
11
12
D Details of unlisted equity shares
Name of
company
PAN
Opening balance
Shares acquired during the year
Shares transferred
during the year
Closing balance
No. of
shares
Cost of
acquisition
No. of
shares
Date of
subscription
/ purchase
Face
value
per
share
Issue
price
per
share
(in case
of fresh
issue)
Purchase
price per
share (in
case of
purchase
from existing
shareholder)
No. of
shares
Sale
consideration
No. of
shares
Cost of
acquisition
E Details of other securities
Type of
securiti
es
Whethe
r listed
or
unlisted
Opening balance
Securities acquired during the year
Securities transferred
during the year
Closing balance
No. of
securities
Cost of
acquisition
No. of
securities
Date of
subscription/
purchase
Face
value
per
share
Issue
price of
security
(in case
of fresh
issue)
Purchase price
per security (in
case of
purchase from
existing holder)
No. of
securities
Sale
consideration
No. of
securities
Cost of
acquisition
F Details of capital contribution to other entity
Name of
entity
PAN
Opening
balance
Amount
contributed
during the year
Amount
withdrawn
during the
year
Amount of
profit/loss/
dividend/
interest
debited or
credited
during the
year
Closing balance
G
tial business )
Name of the
person
PAN
Opening Balance
Amount
received
Amount
paid
Interest
credited, if
any
Closing balance
Rate of interest
(%)
H Details of motor vehicle, aircraft, yacht or other mode of transport
Particulars of asset Registration number of
vehicle
Cost of acquisition
Date of acquisition
Purpose for which used
(dropdown to be provided)
I
Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion
156
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
Particulars of asset
Quantity
Cost of acquisition
Date of acquisition
Purpose of use (dropdown
to be provided)
J Details of liabilities
Details of loans, deposits and advances taken from a person other than financial institution
Name of the person
PAN
Opening Balance
Amount
received
Amount
paid
Interest
credited, if
any
Closing
balance
Rate of
interest
(%)
Please refer to instructions for filling out this schedule.
Schedule AL-2 Assets and liabilities as at the end of the year (applicable for start-ups only)
If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated
19.02.2019, please furnish the following information for the period from the date of incorporation upto end of the
year;-
DETAILS OF ASSETS AND LIABILITIES
A Details of building or land appurtenant there to, or both, being a residential house acquired since
incorporation
Sl.
No.
Address
Pin code
Date of acquisition
Cost of acquisition
Rs.
Purpose for which used
(dropdown to be provided)
Whether transferred
on or before the end of
the previous year, if
Yes date of transfer
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(i)
(ii)
B Details of land or building or both not being a residential house acquired since incorporation
Sl.
No.
Address
Pin code
Date of acquisition
Cost of acquisition
Rs.
Purpose for which used
(dropdown to be provided)
Whether transferred
on or before the end of
the previous year, if
Yes date of transfer
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(i)
C Details of Loans & Advances made since incorporation
substantial business)
Name of
person
PAN
Date on which
loans and
advances has been
made
Amount of loans
and advances
Amount
Whether loans and
advances has been
repaid, if Yes date of
such repayment
Closing balance
as at the end of
the previous
year, if any
Rate of
interest, if
any
D Details of capital contribution made to any other entity since incorporation
Name of entity
PAN
Date on which capital
contribution has been
made
Amount of
contribution
Amount
withdrawn, if
any
Amount of
profit/loss/ dividend/
interest debited or
credited
Closing balance
as at the end of
the previous
year, if any
E Details of acquisition of shares and securities
Name of company/entity
PAN
Type of
shares/securities
Number of
shares/securities
acquired
Cost of
acquisition
Date of
acquisition
Whether
transferred,
if Yes date
of transfer
Closing
balance as at
the end of
the previous
year, if any
F Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh
rupees acquired since incorporation
Particulars of
asset
Registration
number of vehicle
Cost of acquisition
Date of
acquisition
Purpose for which
used (dropdown to be
provided)
Whether
transferred, if
Yes date of
transfer
G Details of Jewellery acquired since incorporation
[
II
3(i)]
157
Particulars of
asset
Quantity
Cost of acquisition
Date of
acquisition
Purpose for
which used
(dropdown to be
provided)
Whether
transferred,
if Yes date
of transfer
Closing
balance as
at the end
of the
previous
year, if
any
H Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion
acquired since incorporation
Particulars of
asset
Quantity
Cost of acquisition
Date of
acquisition
Purpose for
which used
(dropdown to be
provided)
Whether
transferred,
if Yes date
of transfer
Closing
balance as
at the end
of the
previous
year, if
any
I Details of liabilities
Details of loans, deposits and advances taken from a person other than financial institution
Name of
the person
PAN
Opening Balance
Amount
received
Amount
paid
Interest
debited, if
any
Closing
balance
Rate of
interest
(%)
Please refer to instructions for filling out this schedule.
Schedule GST
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
DETAILS OF
GST
Sl. No.
GSTIN No(s).
Annual value of outward supplies as per the GST return(s) filed
(1)
(2)
(3)
Please furnish the information above for each GSTIN No. separately
Schedule FD Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get
accounts audited u/s 44AB)
Foreign Currency
Transaction
S.
No.
Amount (in Rs.)
i Payments made during the year on capital account
ii
Payments made during the year on revenue account
iii Receipts during the year on capital account
iv Receipts during the year on revenue account
Please refer to instructions for filling out this schedule.
Part B
Part B TI
Computation of total income
TOTAL INCOME
1 Income from house property ( 3 of Schedule-HP) (enter nil if loss)
1
2 Profits and gains from business or profession
i Profits and gains from business other than speculative
business and specified business (A 38 of Schedule BP) (enter nil
if loss)
2i
ii Profits and gains from speculative business (3(ii) of Table E of
Schedule BP) (enter nil if loss and take the figure to schedule
CFL)
2ii
iii Profits and gains from specified business ( 3(iii) of Table E
Schedule BP)(enter nil if loss and take the figure to schedule
CFL)
2iii
iv Income chargeable to tax at special rates (3d, 3e, 3f & 4b of
Table E of Schedule BP)
2iv
158
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
v
Total (2i + 2ii+2iii + 2iv )
2v
3 Capital gains
a Short term
i Short-term chargeable @ 15% (9ii of item E of schedule
CG)
ai
ii Short-term chargeable @ 30% (9iii of item E of schedule
CG)
aii
iii Short-term chargeable at applicable rate ( 9iv of item E of
schedule CG)
aiii
iv Short-term chargeable at special rates in India as
per DTAA (9v of item E of Schedule CG)
aiv
v Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) 3av
b Long-term
i Long-term chargeable @ 10% (9vi of item E of schedule
CG)
bi
ii Long-term chargeable @ 20% (9vii of item E of schedule
CG)
bii
iii Long-term chargeable at special rates in India as
per DTAA (9viii of item E of schedule CG)
biii
iv Total Long-term (bi + bii + biii) (enter nil if loss)
3biv
c Sum of Short-term/Long-term capital gains (3av + 3biv) (enter nil if loss)
3c
d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG)
3d
e Total capital gains (3c + 3d)
3e
4 Income from other sources
a
Net income from other sources chargeable to tax at
normal applicable rates ( 6 of Schedule OS) (enter nil if
loss)
4a
b Income chargeable to tax at special rate ( 2 of Schedule OS) 4b
c Income from the activity of owning and maintaining race
horses ( 8e of Schedule OS) (enter nil if loss)
4c
d Total (4a + 4b + 4c)
4d
5 Total of head wise income (1 + 2v + 3e + 4d)
5
6 Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA)
6
7 Balance after set off current year losses (5 6) (Also total of (ii, iii, v to xv of column 5of Schedule
CYLA+4b+2iv)
7
8 Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA)
8
9 Gross Total income (7 8) (Also total of (i,ii,iv to xiv of column 5 of schedule BFLA+4b+2iv)
9
10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9
10
11 Deductions under Chapter VI-A
a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto total of (i, ii, iv, v, viii, xiii, xiv) of
column 5 of Schedule BFLA]
11a
b Part-C of Chapter VI-A [2 of Schedule VI-A]
11b
c Total (11a + 11b) [limited upto (9-10)]
11c
12 Deduction u/s 10AA (Total Sch. 10AA)
12
13 Total income (9 - 11c - 12)
13
[
II
3(i)]
159
14 Income chargeable to tax at special rates (total of (i) of Schedule SI)
14
15 Income chargeable to tax at normal rates (13 - 14)
15
16 Net agricultural income( 2v of Schedule EI)
16
17 Losses of current year to be carried forward (total of xix of Schedule CFL)
17
18 Deemed total income under section 115JB (9 of Schedule MAT)
18
Part B TTI Computation of tax liability on total income
COMPUTATION OF TAX LIABILITY
1
a Tax Payable on deemed total Income under section 115JB (10 of Schedule MAT)
1a
b Surcharge on (a) above (if applicable)
1b
c Health and Education Cess @ 4%on (1a+1b) above
1c
d Total Tax Payable u/s 115JB (1a+1b+1c)
1d
2 Tax payable on total income
a Tax at normal rates on 15 of Part B-TI
2a
b Tax at special rates (total of col. (ii) of Schedule-SI)
2b
c Tax Payable on Total Income (2a + 2b)
2c
d Surcharge
i 25% of 16(ii) of Schedule SI
2di
2g(ii)
ii On [(2c) (16(ii) of Schedule SI)]
2dii
iii Total (i + ii)
2diii
e Health and Education Cess @ 4% on (2c+2diii)
2e
f Gross tax liability (2c+2diii+2e)
2f
3 Gross tax payable (higher of 1d and 2f)
3
4 Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d)
( 5 of Schedule MATC)
4
5 Tax payable after credit under section 115JAA [ (3 - 4)]
5
6 Tax relief
a Section 90/90A(2 of Schedule TR)
6a
b Section 91(3 of Schedule TR)
6b
c Total (6a + 6b)
6c
7 Net tax liability (5 6c) (enter zero if negative)
7
8 Interest and fee payable
a Interest for default in furnishing the return (section
234A)
8a
b Interest for default in payment of advance tax
(section 234B)
8b
c Interest for deferment of advance tax (section 234C)
8c
d Fee for default in furnishing return of income
(section 234F)
8d
e Total Interest and Fee Payable (8a+8b+8c+8d)
8e
9 Aggregate liability (7 + 8e)
9
TAXES PAID
10 Taxes Paid
a Advance Tax (from column 5 of 15A)
10a
b TDS (total of column 9 of 15B )
10b
c TCS (total of column 7 of 15C)
10c
d Self-Assessment Tax (from column 5 of 15A)
10d
e Total Taxes Paid (10a+10b+10c + 10d)
10e
11 Amount payable (9 - 10e) (Enter if 9 is greater than 10e, else enter 0)
11
160
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II
SEC. 3(i)]
12 Refund (If 10e is greater than 9)
12
13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD)
13
14 Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12)
14
15 Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly credited into
the bank account)
15
BANK ACCOUNT
16 Do you have a bank account in India
(a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
Sl.
IFS Code of the Bank in case of
Bank Accounts held in India
Name of the Bank
Account Number
Type of account (Dropdown
to be provided by E-filing
utility)
i
ii
Note:
1) All bank accounts held at any time are to be reported, except dormant A/c
2) In case of multiple accounts, the refund will be credited to one of the validated accounts after processing the return
Row can be added as required
(b) Non- residents, may, at their option, furnish the details of one foreign bank account:
S.
No. SWIFT Code
Name of the Bank
Country of Location
IBAN
Row can be added as required
17 Do you at any time during the previous year,-
(15) (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest
in any entity) located outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ]
Yes
No
B
Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished by Deductor(s)]
Sl
No
TDS
credit
relating
to self
/other
person
[other
person as
per rule
37BA(2)]
PAN/Aadhaar
No. of Other
Person (if
TDS credit
related to
other person)
TAN of the
Deductor/
PAN/aadhaar
No, of
Tenant/
Buyer
Unclaimed
TDS brought
forward (b/f)
TDS of the current Financial
Year (TDS deducted during
the FY 2023-24)
TDS credit being claimed this
Year (only if corresponding
income is being offered for tax
this year not applicable if TDS is
deducted u/s 194N)
Corresponding
Receipt
/withdrawals
offered
TDS credit
being carried
forward
18 TAX PAYMENTS
A
Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
ASSESSMENT TAX
Sl
No
BSR Code
Date of Deposit (DD/MM/YYYY)
Serial Number of Challan
Amount (Rs)
(1)
(2)
(3)
(4)
(5)
i
ii
iii
NOTE
Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI
[
II
3(i)]
161
Fin.
Year in
which
deducted
TDS
b/f
Deducted
in own
hands
Deducted in the
hands of any
other person as
per rule 37BA(2)
(if applicable)
Claimed
in own
hands
Claimed in the hands of
any other person as per
rule 37BA(2) (if
applicable)
Gross
Amount
Head
of
Income
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
Income
TDS
Income TDS
PAN/
Aadhaar
No.
i
C
Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
TCS ON INCOME
Sl
No
TCS
credit
relating to
self /other
person
[other
person as
per rule
37i(1)]
Tax
Deduction
and Tax
Collection
Account
Number of
the Collector
PAN of Other
Person (if TCS
credit related to
other person)
Unclaimed TCS
brought forward (b/f)
TCS of the current
financial Year (TCS
collected during the FY
2023-24)
TCS credit being
claimed this Year
TCS
credit
being
carried
forward
Fin. Year in
which
collected
Amount
b/f
Collected
in own
hands
Collected in
the hands of
any other
person as
per rule
37i(1) (if
applicable)
Claimed
in own
hands
Claimed in
the hands of
any other
person as
per rule
37i(1) (if
applicable)
(1)
2(i)
(2)(ii)
(3)
(4)
(5)
6(i)
(6)(ii)
7(i)
(7)(ii)
(8)
TCS
PAN
i
Please enter total of column (7)(i) in 10c of Part B-TTI
VERIFICATION
I, son/ daughter of , solemnly declare that to the best of my
knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of
the Income-tax Act, 1961.
I further declare that I am making this return in my capacity as ___________ (drop down to be provided and I am also competent to make this
return and verify it. I am holding permanent account number (if allotted) (Please see instruction).
I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have
been complied with. (Applicable, in a case where return is furnished under section 92CD)
Date
Place
Sign here
[Notification No. 16/2024/F.No. 370142/49/2023-TPL]
SURBENDU THAKUR, Under Secy., Tax Policy and Legislation
Note:- The principal rules were published vide notification S.O. 969 (E), dated the 26th March, 1962 and last amended
vide notification G.S.R. 908(E), dated the 22nd December, 2023
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.
MANOJ KUMAR
VERMA
Digitally signed by MANOJ KUMAR
VERMA
Date: 2024.01.29 15:43:50 +05'30'