RNI No. KARBIL/2001/ 47147
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ
ಅಧಿಕೃತವಾಗಿ ಪ್ರಕಟಿಸಲಾದುದು
ಸಂಪುಟ ೧೪೮
ಸಂಚಿಕೆ ೪೯ ಬೆಂಗಳೂರು , ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩ ( ಮಾರ್ಗಶಿರ ೨೧ , ಶಕ ವರ್ಷ ೧೯೩೫ )
Issue49 Volume 148 Bangalore , Thursday , December 12, 2013 ( Margashira 21 , Shaka Varsha 1935 )
ಭಾಗ ೪
ಕೇಂದ್ರದ ವಿಧೇಯಕಗಳು ಮತ್ತು ಅವುಗಳ ಮೇಲೆ ಪರಿಶೀಲನಾ ಸಮಿತಿಯ ವರದಿಗಳು , ಕೇಂದ್ರದ ಅಧಿನಿಯಮಗಳು ಮತ್ತು ಅಧ್ಯಾದೇಶಗಳು , ಕೇಂದ್ರ ಸರ್ಕಾರದವರು ಹೊರಡಿಸಿದ ಸಾಮಾನ್ಯ ಶಾಸನಬದ್ಧ ನಿಯಮಗಳು ಮತ್ತು ಶಾಸನಬದ್ಧ ಆದೇಶಗಳು ಮತ್ತು ರಾಷ್ಟ್ರಪತಿಯವರಿಂದ ರಚಿತವಾಗಿ ರಾಜ್ಯ ಸರ್ಕಾರದವರಿಂದ ಪುನಃ ಪ್ರಕಟವಾದ ಆದೇಶಗಳು
ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ
ಅಧಿಸೂಚನೆ
ಸಂಖ್ಯೆ : ಸಂವ್ಯಶಾಇ 75 ಕೇನಿಪ್ರ 2013 , ಬೆಂಗಳೂರು , ದಿನಾಂಕ : 13/21 ನೇ ಸೆಪ್ಟೆಂಬರ್ 2013 .
2013 ನೇ ಸಾಲಿನ 02-05-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ -1 ಸೆಕ್ಷನ್ 3 (ii ) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. 1111 (E) ದಿನಾಂಕ : 01-05-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ.
MINISTRY OF FINANCE
(Department of Revenue )
(Central Board of Direct Taxes )
Notification
New Delhi , the 1st May, 2013
Income-tax
S.O. 1111 ( E ) .- In exercise of the powers conferred by section 295 of the Income- tax Act , 1961 (43 of 1961 ) , the Central Board ofDirect Taxes hereby makes the following rules further to amend the Income- tax Rules , 1962 , namely: -
1. (1) These rules may be called the Income - tax (3rd Amendment) Rules , 2013 .
(2) They shall be deemed to have come into force with effect from the 1st day ofApril , 2013
2. Inthe Income- tax Rules , 1962 ( hereinafter referred to as the said rules) , in rule 12, -
(a) insub- rule ( 1 ) , -
(A) for the figures "2012 " , the figures " 2013 " shall be substituted ;
(B) initem (a), -
(i ) insub- item ( iii ) , after the words " income from race horses " , the words " and does not have any loss under the head" shall be inserted ;
(ii) for the proviso , the following proviso shall be substituted , namely: -
(४५४) ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
"Provided that the provisons of this clause shall not apply to a person who, -
(1 ) is a resident , other than not ordinarily resident in India within the meaning of sub - section (6 ) of section 6 and has,-
(i ) assests (including financial interest in any entity) located ouside India; or
(ii ) signing authority in any account located outside India ;
(II ) has claimed any relief of tax under sections 90 or 90A or deduction of tax under section 91 ; or (III ) has income not chargeable to tax, exceeding five thousand rupees, " ;
(C) in clause ( ca ) , for the proviso , the following proviso shall be substituted , namely: -
"Provided that the provisions of this clause shall not apply to a person who, -
(1 ) is a resident , other than not ordinarily resident in India within the meaning of sub - section ( 6) of section 6 and has , - (i ) assests ( including financial interest in any entity) located outside India ; or
(ii ) Signing authority in any account located outside India ;
( II ) has claimed any relief of tax under sections 90 or 90A or deduction of tax under section 91 ; or
( III ) has income not chargeable to tax , exceeding five thousand rupees , " ;
(b) in sub- rule ( 2) , the following proviso shall be inserted , namely: -
"Provided that where an assessee is required to furnish a report of audit under section 44AB , 92E or 115JB of the Act, heshall furnish the same electronically." ;
(c) in sub - rule ( 3 ) , in the proviso, -
(A) inclause (a ), -
(i ) for the words " an individual or a hindu undivided family" , the words " a person , other than a company and a person required to furnish the return in Form ITR - 7 " shall be substituted;
(ii ) for the words "ten lakh rupees " the words " five lakh rupees " shall be substituted;
( iii) For the figures " 2012-13 " , the figures " 2013-14 " shall be substituted;
(B) after clause ( aaa ) , the following clause shall be inserted, namely:-
"( aab ) a person claiming any relief of tax under section 90 or 90A or deduction of tax under section 91 of the Act, shall furnish the return for assessment year 2013-14 and subsequent assessment years in the manner specified in clause ( ii ) or clause ( iii ) ; "
(C) In Clause ( b ) , after the words , brackets and figure " in clause ( i ) " , the words , brackets and figures " or clause ( ii ) or clause ( iii ) " shall be inserted .
(d) in sub -rule 4, after the words , brackets and figures " of sub- rule ( 3 ) " , the words and figures " and the report of audit in the manner specified in provisio to sub - rule (2) " shall be inserted .
(e) in sub- rule ( 5) , for the figures " 2011 " , the figures " 2012 " shall be substituted .
3. In the said rules , in Appendix- II , for " Forms SAHAJ (ITR- 1 ) ITR-2 , ITR - 3 , SUGAM ( ITR - 4S ) , ITR - 4 AND ITR -V" , the " Forms SAHAJ ( ITR - 1 ) , ITR - 2 , ITR - 3 , SUGAM ( ITR - 4S ) , ITR - 4 AND ITR - V" shall be substituted .
ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
2013-14 ITR - 1 , PAGE 1
AY 2013-14
ITR - 1 SAHAJ INDIVIDUAL INCOME TAX RETURN
A1 FIRST NAME
A2 MIDDLE NAME
A3 LASTNAME
A4 PERMANENT ACCOUNT NUMBER
A7 INCOME TAX WARD/CIRCLE
A5 SEX
A6 DATE OF BIRTH
Male Female
YY
AB FLAT/DOOR/BUILDING
AS ROAD/STREET
A10 AREA/LOCALITY
A11 TOWN/CITY /DISTRICT
A12 STATE
A13 COUNTRY
A14 PINCODE A15 EMAIL ADDRESS
A16 MOBILE NO.1 /RESIDENTIAL/OFFICE PHONE NO.WITH STD CODE A17 MOBILE NO.2
A18 Fill only one if you belong to PSU Others
Government
A19 Fill only one Tax Refundable Tax Payable Nil Tax Balance A20 FIll only one Resident Non Resident Resident but not ordinarily resident A21 Fill only one: filed Before due date - 139(1 ) After due date - 139( 4) Revised Return - 139(5) OR In response to notice 142(1 ) 148
153A/153C
139 (9 )
A22 Whether Person governed by Portugese Civil Code under section 5A
and►
A23If revised/ Defective ►
D
Receipt Number of Original Return
Data of Filing Original Return
PART B - GROSS TOTAL INCOME
Whole-Rupee ( ) only .
B1
B1 Income from Salary/Pension NOTE Ensure to fill " Sch TDS1 " given in Page 2
▼If showing loss, mark the negative sign in bracket at left B2 Income from One House Property Self Occupied Lat out B2 (
B3
B3 Income from other sources în case ofloss use ITR 2)
NOTE Ensure to fill " Sch TDS2 " given in Page 2
B4(
B4 Gross Total Income (B1 + B2 + B3)
PART C - DEDUCTIONS AND TAXABLE TOTAL INCOMBRefer to Instructions for Limits on Amount of Doductions as per " Income Tax Act " )
C3 80CCD (1 )
C1 80C
C2 80CCC
C1
C5 80CCG
C6 80D
C4 80CCD( 2)
C880DDB
C7 80DD
C9 80E
to
C12 BOGGA
C11 80GG
C10 80G
C15 8000B
C14 80RRB
C13 8DGGE
C17
C16 80TTA
C17 800
C18
C18 Total Deductions (Add items C1 to C17)
C19 Taxable Total Income (B4 - C18)
C19 (
FOR OFFICIAL USE ONLY
STAMP RECEIPT NO. HERE
SEAL , DATE AND SIGNATURE OF RECEIVING OFFICIAL ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
2013-14 ITR -1 , PAGE 2 PART D - TAX COMPUTATION AND TAX STATUS
TOTAL TAX AND CESS ( D1 + D2 ) D1 Tax Payable On Total Income( cr9) / Secondary & Higher Education Cess
to
D3
D3
D3 D1
D2
Balance TaxAfter Rellef (D3-D4)
Total Interest u/s 234A
D4 Rellef u/s 89
to
D6 D4
D6
D5
D7 Total Interest u/s 234B
Total Interest u/s 234C
Total Tax And Interest ( D5 + D6 + 07 + D8 ) to
D9 D7
D8
D9
Total TDS Claimed
D10 Total Advance Tax Pald
Total Self Assessment Tax Paid
to D12D10
D11
D12
Refund (D13-D9,If D13>D9)
D13 Total Prepaid Taxes ( D10 + D11 + D12) Total Payable ( D9- D13 , If D9 > D13)
to
D15
D14
D15 D13
Bank Account Detalls ( Mandatory in all cases irrespective of refund due or not)
D16 ACCOUNT No.
D17 Type of account : Current Savings D18 IFSC CODE
D19 Fill only one: Refund by cheque or deposited directly into your bank account D20 Exempt income only for reporting purposes
VERIFICATION
_son/ daughter of
solemnly declare that to the best of my knowledge 1, ► and belief, the information given in the retum is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-taxAct 1961 , in respect of income chargeable to Income - tax for the previous year relevant to the Assessment Year 2013-14 Place ►
SIGN HERE
If the return has been prepared by a Tax Return Preparer ( TRP) give further detalls as below
Name of the TRP
Amount to be paid to TRP
TRP Signature
TRP PIN [ 10 Digit ]
Sch IT - DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS
TAX PAID(col.lv)
BSRCODE( col.i)
CHALLAN NO ( col.III)
DATE OF DEPOSIT( col.ii )
R1
YYY
R2
R3
MY
R4
Y
R5
NOTES (1) Enter the totals of Advance Tax and Self Assessment Tax In D10 and D11 ( 2 ) Continue In Supplementary Schedule IT If you cannot fill within Sch IT SchTDS1 - DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by Employer (s) ]
NAME OF THE EMPLOYER( col.ll )
TAX DEDUCTED ( col.lv)
TAN (col.1 )
INCOME UNDER SALARY ( col.III )
$1
S2
$3
NOTE (1 ) Enter the total of column (lv ) of 8ch TD81 and column (vi) of Sch TD82 In D12 (2) Continue In Supplementary Schedule TD81 If you cannot fill within 8ch TD81
ANNT OUT OF CLAIMED THIS YR
DEDUCTED YEAR ( c ) TAX DEDUCTED ( col.v)
Sch TDS2- DETAILS OF TAX DEDUCTED AT SOURCE FROM INCOME OTHER THAN SALARYBA based byDeductor ) TAN(col.i) NAME OF THE DEDUCTOR ( cal.II) UNIQUE TDS CER . NO( col.iii)
T1
T2
T3
T4
NOTE (1) Entar the total of column ( lv) of Sch TDS1 and column ( vi )of Sel TDS2 In D12 (2) Continue In Supplementary Schedule TDS2 If you cannot fill within Sch TDS2 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
AY 2013-14 FIRST NAME
MIDDLE NAME
LAST NAME
SUPPLEMENTARY SCHEDULE TDS 1 (To be used only after exhausting items S1 -S3 of Schedule TD$ 1 in main form etc) TAN( col.l)
NAME OF THE EMPLOYER( col.ll )
INCOME UNDER SALARY( col.III ) TAX DEDUCTED ( col.lv)
$4▸
$5
$7
$8
$9
$10
$11
$12
$13
$14
$15
$16
$17
$18
$19
$20
$21
$22
$23
$24
$25
$26
$27
$28
$29
$30 ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
AY 2013-14 FIRST NAME
MIDDLE NAME
LAST NAME
SUPPLEMENTARY SCHEDULE TDS 2 (To be used only after exhausting items T1 -T4 of Schedule TDS2 in main form etc )
ANT OUT OF CLAIMED THIS TAN( col.1)
NAME OF THE DEDUCTOR ( col.II) UNIQUE TDS CER . NO( Col.111) DEDUCTED YEAR ( cal.ly ) TAX DEDUCTED( col.v)
T6
481
61
T10
T11
T12
T13
T14
T15
T16
T17
T18
T19
T20
T21
T22
T23
T24
T25
T26
T27
T28
T29
T30
T31 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
AY 2013-14 FIRST NAME
MIDDLE NAME
LAST NAME
SUPPLEMENTARY SCHEDULE IT(To be used only after exhausting items R1 - R5 of Schedule IT in main form etc ) BSR CODE(col 1)
CHALLAN NO ( col III)
DATE OF DEPOSIT( col II )
TAX PAID( col.lv)
R6
Y
R7
Y
DMMY
R8
R9
DDMMYYYY
R10
DDMMY
R11
DDMMYYYY
R12
DMMYY
R13
DMMY
R14
DDMMY
R15
MMY
R16
Y
R17
MY
R18
MY
R19
Y
R20
MY
R21
MY
R22
MY
R23
Y
R24
MY
R25
MY
R26
MMY
R27
DDMMYYYY
R28
DDMMYYYY
R29
DDMMYYYY
R30
DDMMYYYY
R31
DDMMYYYY
R32
DDMMYYYY ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Assessment Year INDIAN INCOME TAX RETURN
[For Individuals and HUFs not having Income from Business or
FORM
ITR-2
Profession]
2013-14
(Please seeRule 12 of the Income- tax Rules,1962) (Also see attached instructions)
GENERAL
Part A-GEN
PAN
First name
Lastname
Middle name
Flat/Door/Block No
NameOf Premises/Building/Village
Status (Tick)
Individual
HUF Road/Street/Post Office
Area/locality
Date ofBirth (DD/MM/YYYY) (in case of individual)
State
Pincode
Town/City/District
Sex (in case of individual) (Tick)
Male
Female
Country
PERSONALINFORMATION
Residential/Office Phone Number with STD code/
Mobile No. 2
Mobile No. 1
Employer Category( if in employment ) (Tick)
PSU Others
Govt.
Income Tax Ward/ Circle Email Address-1 (self)
Email Address-2
Return filled (Tick)[Please see instruction number -7] On or before due date - 139 ( 1 ), After due date -139(4), Revised Return-139(5) 148
153A/153C
142(1
or In response to notice
139(9)-Defective
Ifrevised/defective, then enter Receipt No and Date of filing original return (DD/MM/YYYY)
Resident
Non-Resident
Residential Status (Tick)
Resident but Not Ordinarily Resident Are you governed by Portuguese Civil Code ? Tick) Yes No (
If "YES " pleasefill Schedule 5A)
No
Yes
Whether this return is being filed by a representative assessee ? (Tick)
FILINGSTATUS
If yes, please furnish following information -
(a) Name of the representative
(b) Address of the representative
(c) Permanent Account Number (PAN) of the representative
PART-B
PartB - TI
Computation of total income
1 Salaries (7 ofSchedule S)
2
2 Income from house property (3c ofSchedule HP) (enter nil if loss)
3 Capital gains
Shortterm
i Short-term (u/s 111A) (enter nil if loss) (Ala+A 2e of Schedule CG) 3ai
ii Short- term (others) (enter nil if loss) (A5 -Ala-A 2e) ofSchedule CG) 3 aii
3attl
iii Total short -term (3ai + 3aii) (A5 ofScheduleCG)
TOTALINCOME
3bi
i Long-term (B6 - B3e - B4 of Schedule CG) (enter nil if loss)
ii Long-term without indexation (B3e + B4 ofSchedule CG) (enter nil if loss) 3bii
3bill
iii Total Long - term (3bi +3bil)
3c
c Total capital gains (3aiii + 3biii) (enter nil if 3c is a loss)
Do not write or stamp in this area (Space for bar code)
For OfficeUse Only
ReceiptNo
Date
Seal and Signature ofreceiving official ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
4 Income from other sources
4a
a from sources other than from owning race horses and winnings from Lottery etc. (1g of Schedule OS)
4b
b winnings from lotteries , crossword puzzles , races, games , gambling, betting etc. (2 of Schedule OS)
4c
c from owning and maintaining race horses (4c of Schedule OS) (enter nil if loss)
4d
d Total (4a + 4b + 4c) (enter nil if 4d is a loss)
5
5 Total (1+2+3 +4d)
6
6 Losses of current year set off against 5 (total of2vii and 3vii of Schedule CYLA)
7
7 Balance after set off current year losses (5-6) (also total ofcolumn 4 of Schedule CYLA + 4b )
8
8
Brought forward losses set off against 7 (2vii ofSchedule BFLA)
9
9 Gross Total income (7-8) (also 3viii of Schedule BFLA + 4b )
10
10 Income chargeable to tax at special rate under section 111A, 112 etc. included in 9
11
11 Deductions under Chapter VI - A [q of Schedule VIA and limited to (9-10)]
12
12 Total income (9-11)
13
13 Income which is included in 12 and chargeable to tax at special rates (total of (i) ofschedule SI)
14
14 Net agricultural income / any other income for rate purpose (4 ofSchedule EI)
15
15 Aggregate income ( 12-13 + 14) [ applicable if (12-13) exceeds maximum amount not chargeable to tax]
16
16 Losses of current year to be carried forward (total ofrow xi of Schedule CFL)
Part B - TTI
Computation of tax liability on total income
1 Tax payable on total income
la
a Tax at normal rates on 15 of Part B- TI
1b
b Tax at special rates (total of(ii) ofSchedule SI)
c Rebate on agricultural income [applicable if(12-13) ofPart 1c B-TI exceeds maximum amount not chargeable to tax]
1d
d Tax Payable on Total Income ( 1a + 1b - 1c)
2
2 Education cess , including secondary and higher education cess , on 1d
3
3 Gross tax liability (1d+ 2)
4 Tax relief
4a
Section89
4b
b Section 90/90A ( 3 ofSchedule TR)
4c
c Section 91 ( 4 ofSchedule TR)
4d
d Total (4a + 4b + 4c)
COMPUTATIONOFTAXLIABILITY
5
5 Net tax liability (3-4d)
6 Interest payable
ба
a For default in furnishing the return (section 234A)
b For default in payment of advance tax ( section 234B) 6b
c For deferment of advance tax ( section 234C)
6d
d Total Interest Payable (6a+6b+6c)
7
7 Aggregate liability (5 + 6d)
8 Taxes Paid
8a
a Advance Tax (from Schedule- IT)
b TDS (total ofcolumn 5 ofSchedule- TDS1 and column 7 8b ofSchedule- TDS2)
8c
c Self-Assessment Tax (from Schedule-IT)
TAXESPAID
8d
d Total Taxes Paid (8a + 8b+ 8c)
9
9 Amount payable (Enter if7 is greater than 8d, else enter 0)
10
10 Refund (If8d is greater than 7)
11 Enter your bank account number (mandatory and for direct
deposit ofrefund into bank, the number should be 11 digits or more
12 Do you want your refund by cheque , or deposited directly into your bank account ? ( tick as applicable )
REFUND
13 Give additional details of your bank account
IFSC Code
Type ofAccount (tick as applicable ) Savings Current ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Do you have, -
14
Yes
No 1 any asset (Including financial interest in any entity) located outside India or (ii) signing authority in any account located outside India?
[applicable only in case ofa resident] [EnsureSchedule FA is filled up if the answer is Yes ]
VERIFICATION
son/daughter of
holding I, solemnlydeclare that to the best of my knowledge and belief, the informationgiven in permanent account number the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income - tax Act, 1961 , in respect of income chargeable to Income - tax for the previous year relevant to the Assessment Year 2013-2014.
Signhere→
Place Date
15 If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:
Identification No. of TRP
Name of TRP
CounterSignature ofTRP
16
IfTRP is entitled for any reimbursement from the Government, amount thereof
Schedule S
Details of Income from Salary
Name of Employer
PAN of Employer (optional)
State
Pin code
Town/City
Address of employer
1 Salary (Excluding all exempt/ non-exempt allowances, perquisites & profit in lieu ofsalary as they are shown 1 separatelybelow)
SALARIES
2 Allowances exempt under section 10 (Not to be included in 7 below) 2
3
3 Allowances not exempt ( refer Form 16from employer)
4
4 Value of perquisites (refer Form 16 from employer)
5
5 Profits in lieu of salary (refer Form 16from employer)
6
6 Deduction u/s 16 (Entertainment allowance by Government and tax on employment)
7
7 Income chargeable under the Head ' Salaries ' (1+3+4+5-6)
Schedule HP
Details of Income from House Property (Please refer to instructions)
State
PIN Code
Town/ City
Address ofproperty 1
1
No (if " YES " please enter following details)
Yes
Is the property co-owned ?
Your percentage of share in the property.
Name of Co- owner(s)
PAN of Co-owner ( s) ( optional )
Percentage Share in Property I
Π
Name of Tenant
PAN ofTenant ( optional)
(Tick) if let out Π
1a
Annual letable value or rent received or receivable (higher of the two , if let out for whole of theyear, lower of the two if let out for part of the year)
HOUSEPROPERTY
1b
b The amount of rent which cannot be realized
1c
c Tax paid to local authorities
1d
d Total (1b + 1c)
le
section 23 (2) of the Act)
e Annual value (1a- 1d) (nil , if self -occupied etc. as per
1f
f 30% of le
1g
g Interest payable on borrowed capital
1h
h Total(1f+1g)
11
i Income from house property 1 (le - 1h)
State
PIN Code Address ofproperty 2
Town/ City
2
Page3of10 ಭಾಗ ೪
೨೦೧೩
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ ,
Is the property co-owned? Yes
No (if " YES" please enter following details)
Your percentage of share in the property
Name of Co- owner(s)
PAN of Co -owner ( s) (optional )
Percentage Share in Property (optional) I
Name of Tenant
PAN of Tenant (optional) (Tick) if let out Π
Annual letable value or rent received or receivable (higher of the two, if let outfor whole of
2a
theyear, lower ofthe two, if let out for part ofthe year)
2b
b The amount of rent which cannot be realized
2c
e Tax paid to local authorities
2d
d Total (2b + 2c)
2e
Annual value (2a -2d)
2f
f 30% of20
2g
g Interest payable on borrowed capital
2h
h Total (2f + 2g )
21
1 Income from house property 2 (2e - 2h)
3 Income under the head " Income from house property"
3a
a Rent of earlier years realized under section 25A/AA
3b
b Arrears of rent received during the year under section 25B after deducting 30%
3c
c Total (3a + 3b + 1i + 2i)
NOTE► Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head
Schedule CG
Capital Gains
A Short-term capital gain
1 In case of NON -RESIDENT to which first proviso to section 48 is applicable
1a
Fromassets (shares/units ) where section 111A is applicable ( STT paid)
1b
Fromassetswhere section 111A is not applicable
2 From assets (shares / units ) in the case of others where section 111A is applicable ( STT paid)
2a
a Full value of consideration
b Deductions under section 48
bl
Costof acquisition
bii
Cost of Improvement
lii Expenditure on transfer
biv
iv Total (i + ii + iii)
2c
c Balance (2a - 2biv)
d Loss, if any, to be ignored under section 94( 7) or 2d 94(8) (Enter positive value only)
2e
e Short-term capital gain (2c +2d)
3 From assets in case of others where section 111A is not applicable
a Full value of consideration
b Deductions under section 48
bi
Costofacquisition
bii
Costof Improvement
Expenditure on transfer
biv
iv Total (i + ii + iii)
3c
c Balance (2a - biv)
d Loss, if any, to be ignored under section 94(7) or 3d
94(8) (Enter positive value only)
3e
e Deduction under section 54B/ 54D
3f
f Short-term capital gain (2c + 2d - 2e)
A4
4 Amount deemed to be short term capital gains under sections 54B/54D/54G / 54GA
A5
5 Total short term capital gain (1a+ 1b+2e + 3f + A4)
B Long term capital gain
1
1 From asset in case of non- resident to which first proviso to section 48 is applicable
2 From asset in the case of others where proviso under section 112(1 ) is not applicable
2a
Full value of consideration
b Deductions under section 48
CAPITALGAINS
bi
i Cost of acquisition after indexation
bil
ii Cost of improvement after indexation ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
bili
iii Expenditure on transfer
blv
iv Total (bi + bii +bili)
2c
c Balance (2a -biv)
d Deduction under sections 54/ 54B/54D/54EC/54F 2d
54G/54GA/54GB
2e
e Net balance (2c - 2d)
3 From asset where proviso under section 112 (1) is applicable (without indexation)
3a
a Full value ofconsideration
Deductions under section 48
b
bi
i Cost of acquisition without indexation
bii
if Cost of improvement without indexation
iii Expenditure on transfer
biv
iv Total (bi + bii +biii)
3c
c Balance (3a - biv)
3d
d Deduction under sections 54/548/540/54EC/54F/54GB
B3e
e Net balance (3c-3d)
B4
4 From unlisted securities in case of non- resident as per section 112(1)(c)(iii )
5 Amount deemed to be long term capital gains under sections 54/54B/54D/54EC/54F/54GB B5
B6
6 Total long term capital gain [ 1 +2e +B3e + B4 + B5]
7 In case ofdeduction u/s 54GB, furnish PAN of the company
C
C Income chargeable under the head " CAPITAL GAINS" (AS + B6) ( enter B6 as nil, ifloss)
D Information about accrual/receipt of capital gain
16/9 to 15/12
Date
Upto15/9
16/3 to 31/3 (iv)
16/12 to 15/3 (iii)
1 Long- term [ where proviso under section 112 (1) is applicable (Without Indexation) + non- residents asper section 112 (1)(c)( iii) ] - TaxRateis 10% ; Enter onlypositive value from Item B3e +B4 of Schedule CGAFTER loss adjustment under this category in Schedule CYLA and BFLA, ifany.
2 Long- term where proviso under section 112(1 ) is not applicable (With Indexation)- TaxRateis20%; Enteronlypositive valuefrom Item (B6 -B3e-B4) of Schedule CGAFTER loss adjustment under this category in Schedule CYLA and BFLA, ifany.
3 Short-term under 111A- Tax Rateis 15% ; Enter onlypositive valuefrom Item Ala+A 2e of Schedule CGAFTER loss adjustment under this category
inSchedule CYLA and BFLA, ifany. 4 Short-term OTHERS-
Taxed at normal rates; Enter only positive value from Item (A5 A 2e-Ala) of ScheduleCGAFTER loss adjustment under this category inSchedule CYLA and BFLA, if any.
NOTE► Please include the income ofthe specified persons referred to in Schedule SPI while computing the income under this head
Schedule OS
Income from other sources
1 Income
la
a Dividends , Gross
1b
b Interest, Gross
1c
c Rental income from machinery , plants , buildings,
d Others, Gross (excluding incomefrom owning race
horses)Mention the source
1di
i
1dit
1diil
1d
OTHERSOURCES
Total (1di + 1dil+ 1dil)
le
e Total ( la + 1b + 1c + 1d)
f Deductions under section 57: -
fi
1 Expenses / Deductions
fii
it Depreciation
fii
iii Total
1g
g Balance (le- fiii) ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
2
2 Winnings from lotteries , crossword puzzles, races , games , gambling, betting etc. (Gross)
3 Income from other sources (other than from owning race horses ) (1g + 2) (enterlg as nil, if loss) 3
4 Income from owning and maintaining race horses
4a
Receipts
4b
b Deductions under section 57 in relation to (4)
4c
c Balance(4a- 4b )
5
5 Income chargeable under the head " Income from other sources" (3 + 4c) (enter 4c as nil ifloss
and take4c loss figure to Schedule CFL)
NOTE► Please include the income ofthe specified persons referred to in Schedule SPIwhile computing the income under this head.
Schedule CYLA Details of Income after Set off of current year losses
Sl.No Head/ Source of Income
House property loss of the current year set off
Current year's Income remaining after set off
Other sources loss (other than loss from racehorses) of the current year set off
Total loss (3c of Schedule -HP) Total loss (1g of Schedule-OS)
Income of current year (Fill this column only if income is zero or positive)
3
1
2
4-1-2-3 Loss to be adjusted
i Salaries
11 House property
iii Short-term capital gain
iv Long term capital
CURRENTYEARLOSSADJUSTMENT
gain Other sources (excluding profit from owning race horses and winnings from lottery)
Profit from owning and maintaining race horses
vii Total loss set off
viii Loss remaining after set-off out of2 & 3
Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
Head/ Source of Income
Brought forward loss set off
Sl. No.
Current year's income remaining after set off Income after set off, ifany, of current year's losses as per 4 of Schedule CYLA
1
2
3 1 Salaries
ii House property
iii Short- term capital gain
iv Long-term capital gain
Other sources ( excluding profit from owning race horses and winnings from lottery)
vi Profit from owning and maintaining race horses
BROUGHTFORWARDLOSSADJUSTMENT
vii Total ofbrought forward loss set off
viii Current year's income remaining after set off Total ( i3 + 3 + 3 + iv3 + v3+vi3)
Schedule CFL Details of Losses to be carried forward to future years
Assessment Year
Date ofFiling
(DD/ MM/YYYY)
loss House property Short -term capital loss
Long-term Capital loss
Other sources loss (from owning race horses) i 2005-06
il 2006-07
Hi 2007-08
iv 2008-09
v 2009-10
vi 2010-11
CARRYFORWARDOFLOSS
vii 2011-12 ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
viii 2012-13
ix Total of earlier year losses
x Adjustment of above losses in Schedule BFLA
xi 2013-14 (Current year losses)
xii Total loss Carried Forwardto future years
Schedule VIA
Deductions under Chapter VI-A (Section)
80C
80RRB
80DDB
g
b 80CCC
h
80TTA
80E
0
i 80G
p 80U
c(i) 80CCD ( 1) ( assessees contribution)
80GG
j
c(il) 80CCD (2) ( employers contribution)
d 80CCG
k 80GGA
TOTALDEDUCTIONS
80D
1 80GGC
f 80DD
m 80QQB
१ Total deductions (total of a to p)
b
Details of donations entitled for deduction under section 80G
Schedule 80G
A
Donations entitled for 100 % deduction without qualifying limit
PAN ofDonee
Amount of donation
Name and address of donee
EligibleAmount of donation 1
iv
v Total
B
Donations entitled for 50 % deduction without qualifying limit
PAN ofDonee
Amount of donation
Name and address ofdonee
EligibleAmount of donation 1
Iv
v Total
Donations entitled for 100 % deduction subject to C qualifying limit
PAN ofDonee
Amount of donation
Name and address of donee
Eligible Amount of donation DETAILSOFDONATIONS
i
Iv
v Total
D
Donations entitled for 50 % deduction subject to qualifying limit
PAN of Donее
Amount of donation
Name and address of donee
Eligible Amount of donation i
ii
ⅲ
iv
v Total
E Total donations ( Av + Bv + Cv + Dv) ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule SPI
Income of specified persons ( spouse, minor child etc ) includable in income of the assessee (income of the minor child, in excess of Rs . 1,500 per child, to be included)
Sl No
Nature of Income
Name ofperson
Relationship
PAN of person (optional)
Amount (Rs) 1
2
3
Schedule SI
Income chargeable to tax at special rates (please see instructions No. 9for rate of tax)
SI
Section
Tax thereon (ii) No
Special rate (%)
Income (1)
Π
15
1 111A (STCG on shares where STT pald)
Π
10
2 112 proviso (LTCG on listed securitles/ units without indexation)
Π
20
3 112 (LTCG on others)
10
4 112(1) (c)(iii) (LTCG on unlisted securities in case of non -residents)
Π
30
5 115BB (Winnings from lotterles , puzzles , races, games etc.)
Π
6
SPECIALRATE
Π
7
8
Π
9
Π
10
Π
Total
11
Schedule EI
Details ofExempt Income (Income not to be included in Total Income)
1
1 Interest income
2
2 Dividend income
3
3 Long-term capital gains from transactions on which Securities Transaction Tax is paid
INCOME
EXEMPT
4
4 Net Agricultural income ( other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules )
5
5 Others , including exempt income of minor child
6
6 Total (1+2+3+4+5)
Schedule IT
Details of payments of Advance Tax and Self-Assessment Tax
BSR Code
S1
Serial Number of Challan
Amount (Rs)
DateofDeposit (DD/MM/YYYY)
No
(1)
(3)
(4)
(2)
(5) iv
TAXPAYMENTS
NOTE Enter the totals ofAdvance tax and Self -Assessment tax in St No. 8a & 8c ofPartB-TTI
Schedule TDS1
Details of Tax Deducted at Source from Salary [ As per Form 16 issued by Employer(s) ]
SI
Total tax deducted
Name of the Employer
No
Income chargeable under Salaries
TaxDeduction Account Number (TAN) of the Employer (2)
(3)
(4)
(5) (1)
1
TDSONSALARY
NOTE Please enter total of column 5 of Schedule- TDS1 and column 7 of Schedule - TDS2 in 8 (b) ofPartB-TTI ४८०
Schedule TDS2
ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Details of Tax Deducted at Source on Income [As per Form 16 A issued by Deductor(s)]
SI
Name of the Deductor
Total Tax Deducted Amount out of (6) claimed this Year
Unique TDS
Certificate
Number
(4) TaxDeduction No Account Number (TAN) ofthe Deductor (2)
(3)
(1)
TDSONOTHERINCOME
Financial Year in which TDS is Deducted
(5)
(6)
(7) Please enter total ofcolumn 5 ofSchedule-TDSI and column 7 of Schedule- TDS2 in 8 (b) ofPart B-TTI
NOTE
Schedule FSI
Details of Income accruing or arising outside India
1 Details of Income included in Total Income in Part - B- TI above Country Code
Taxpayer Identification Number
Income from Salary (included in PART B- TI) (A)
Total Income from Outside India ( F) =A+ B +C+ D +E
Income from
HouseProperty
(included in
PART B- TI)
(B)
Total
2 Total Income from outside India (Total of F as per item no.1 above)
3 Total Income from outside India where DTAA is applicable INCOMEACCRUINGORARISINGOUTSIDEINDIA
4 Total Income from outside India where DTAA is not applicable (2-3 )
Please refer to the instructions for filling out this schedule.
NOTE
Schedule TR
Details of Taxes Paid outside India 1 Details of Taxes Pald outside India
Country Code
Relevant article of DTAA
Taxpayer Identification Number
Business Income (included in PART B- TI)(C)
Capital Gain Income (included in PART B- TI) (D)
Other source Income (included in PART B- TI) (E)
2
3
4
Tax ReliefClaimed
(B)
Total taxes paid on
income declared in
Schedule FSI
(A)
TAXESPAIDOUTSIDEINDIA
Total 2 Total Taxes paid outside India (Total of 1A)
3 Total Taxes Paid outside India where DTAA is applicable 4 Total Taxes Paid outside India where DTAA is not applicable (2-3)
NOTE Please refer to the instructions for filling out this schedule.
Schedule FA
Details of ForeignAssets
A Details of Foreign Bank Accounts
Name and Address of the Name mentioned
Sl No Country Name CountryCode
Bank
(3)
(4) (2)
(1)
(ii)
DETAILSOFFOREIGN ASSETS
B Details of Financial Interest in any Entity Relief claimed u/ s 90 /90A (B1)
Relief claimed u /s 91 (B2)
2
3
4
Account Number Peak Balance During the Year in the account
(inrupees)
(7) (5)
(6) ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
CountryCode (2)
Nature of entity
(3)
SI No Country Name (1)
Total Investment (at cost) (in rupees) 5
Name and Address oftheEntity (4)
(1)
(ii)
C Details of Immovable Property
SI No Country Name (2)
(1)
Country Code (3)
Address of the Property
(4)
Total Investment (at cost) (in rupees) (5)
(1)
(ii)
D Details of any other Asset in the nature of Investment
Country Name (2)
Nature ofAsset
(4)
Total Investment (at cost) (in rupees) (5)
SI No (1)
Country Code (3)
(1)
(ii)
E Details of account(s) in which you have signing authority and which has not been included in A to D above.
SI No (1)
AccountNumber (5)
Name of the Institution in which the account is held (2)
Address of the Institution (3)
Name of the account
holder
(4)
Peak Balance/Investment during the year (in rupees) (6) (1)
(ii)
F Detalls of trusts , created under the laws of a country outside India, in which you are a trustee
Name and address ofSettlor
SI No (1)
Country Name (2)
Country Code (3)
Name and address of other trustees (5)
Name and address of thetrust (4)
Name and address of Beneficiaries (7) (1)
(ii)
Schedule 5A
Information regarding apportionment of income between spouses governed by Portuguese Civil Code Name of the spouse
PAN of the spouse
Heads of Income
Amount apportioned in the hands of the spouse 1 House Property
2 Business or profession
3 Capital gains
4 Other sources
5 Total
Page 10 of10 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
INDIAN INCOME TAX RETURN
ITR-3
FORM
[For Individuals /HUFs being partners in firms and not carrying out business orprofession under any proprietorship]
(Please see rule 12 of the Income-tax Rules, 1962) (Also see attached instructions)
GENERAL
PartA-GEN
First name
Middle name Flat/Door/Block No
Assessment Year
2013-14 Last name
PAN
Status (Tick)
Name of Premises/Building/Village
Road/ Street/Post Office
Arca/locality
State Town/City/District
PERSONALINFORMATION
Country Residential/Office Phone Number with STD code/ Mobile No. 1
EmailAddress-1 (self)
Email Address -2
Return filled (Tick) [Please see instruction number- 7] Before due date - 139 (1)
139 (9 ) -Defective or In response to notice
Ifrevised/defective, then enter Receipt No and Date offiling original return (DD/MM/YYYY)
Resident Residential Status (Tick)
FILINGSTATUS
Are you governed by Portuguese Civil Code ? Tick) Yes
Whether this return is being filed by a representative assessee ? (Tick)
If yes, please furnish following information - (a) Name of the representative
(b) Address of the representative
(c) Permanent Account Number (PAN) of the representative
PART-B
PartB - TI
Computation of total income 1 Salaries (7 ofSchedule S)
2
Incomefromhouse property (3c ofSchedule HP) ( enter nil ifloss)
INCOME
TOTAL
Profits and gains from business or profession (6vi ofSchedule BP) (enter nil ifloss)
Do notwrite or stamp in this area (Space for bar code)
Individual
HUF
Date of Birth (DD/MM/YYYY) (in case ofindividual)
/
Pin code
Sex(in case ofindividual) (Tick)
Male
Female Mobile No. 2
Employer Category(if in employment) (Tick)
Govt. PSU Others
Income Tax Ward/Circle
After due date -139(4) Revised Return- 139(5)
153A/153C 142(1)
148
Non-Resident
Resident but Not Ordinarily Resident No (If "YES " please fill Schedule 5A)
No
Yes
1
2
3
For Office Use Only
ReceiptNo.
Date
Sealand Signature of receiving official ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
4 Capital gains
a Short term
i Short-term (u/ s 111A) (entire nil, ifloss) (Ala+ A2e of Schedule CG) 4ai
ii Short-term (others ) (entire nil, if loss) (A5-Ala-A2e) of Schedule CG 4aii
iii Total short- term (4ai + 4aii) (entire nil , if loss ) (A5 ofSchedule CG) 4aili
b Long-term
4bi
i Long-term (B6 - B3e- B4 ofSchedule CG)
ii Long-term without indexation (B3e + B4 ofSchedule CG) ( entire nil, if loss) 4bil
iii Total Long-term ( 4bi + 4bii)
4c
Total capital gains (4aiii + 4biii) (entire nil. if 4c loss)
5 Income from other sources
5a
a from sources other than from owning race horses and winnings from Lottery etc. (1g ofSchedule OS)
5b
b winnings from lotteries , crossword puzzles , races , games, gambling, betting etc. (2 of Schedule OS)
5c
from owning race horses (4c ofSchedule OS) (enter nil ifloss)
5d
d Total (5a + 56 + 5c) ( enter nil if 5d is a loss)
6
6 Total (1 + 2+3 +4c+5d)
7
7 Losses of current year set off against 6 (total of 2viii, 3viii and 4viii of Schedule CYLA)
8
8 Balance after set off current year losses (6-7) (also total ofcolumn 5 ofSchedule CYLA + 5b)
9
9 Brought forward losses set off against 8 (2viii of Schedule BFLA)
10
10 Gross Total income (8-9 ) (also 3ix ofSchedule BFLA +5b)
11
11 Income chargeable to tax at special rate under section 111A, 112 etc. included in 10
12
12 Deductions under Chapter VI -A [q of Schedule VIA and limited to (10-11)]
13
13 Total income (10-12)
14
14 Income which is included in 13 and chargeable to tax at special rates (total of(i) ofschedule SI)
15
15 Net agricultural income/ any other income for rate purpose (4 ofSchedule EI)
16
16 Aggregate income ( 13-14+15) [applicable if (13-14) exceeds maximum amount not chargeable to tax)
17
17 Losses of current year to be carried forward (total of row xi of Schedule CFL)
Part B - TTI
Computation of tax liability on total income
1 Tax payable on total income
1a
a Tax at normal rates on 16 of Part B- TI
1b
b Tax at special rates (total of( ii) of Schedule SI)
c Rebate on agricultural income [applicable if ( 13-14) ofPart 1c B-TI exceeds maximum amount not chargeable to tax]
1d
d Tax Payable on Total Income (la + 1b - 1c)
2
2 Education cess , including secondary and higher education cess on 1d
3
3 Gross tax liability (1d+ 2)
4 Tax relief
4a
a Section 89
4b
b Section 90 or 90A ( 3 ofSchedule TR)
4c
c Section 91 (4 ofSchedule TR)
4d
COMPUTATIONOFTAXLIABILITY
d Total (4a +4b+4c)
5
5 Net tax liability (3 - 4d)
6 Interest payable
6a
For default in furnishing the return (section 234A)
6b
b For default in payment of advance tax ( section 234B)
c For deferment of advance tax ( section 234C)
6d
d Total Interest Payable ( 6a+6b+6c) ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
7
7 Aggregate liability (5 + 6d)
8 Taxes Paid
8a
a Advance Tax (from Schedule- IT)
b TDS (total of column 5 of Schedule- TDSI and column 7 of 8b Schedule-TDS2)
8c
TAXESPAID
c Self-Assessment Tax (from Schedule- IT)
8d
d Total Taxes Paid (8a+ 8b+ 8c)
9
9 Amount payable (Enter if 7 is greater than 8d, else enter 0)
10
10 Refund (If 8d is greater than 7)
11 Enter your bank account number (mandatory and for direct deposit ofrefund into bank, the number should be 11 digits or more)
REFUND
12 Do you want your refund by cheque , or deposited directly into your bank account ? (tick as applicable )
13 Giveadditional details of your bank account
IFSC Code
Type of Account (tick as applicable ) Savings ☐ Current Doyou have, -
Yes
No 14 (1) any asset (including financial interest in any entity) located outside India or (ii) signing authority in any account located outside India?
Japplicable only in case ofa resident] [Ensure Schedule FA is filled up ifthe answer is Yes]
VERIFICATION
son/ daughter of
,holding permanent account number I, solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income - tax Act, 1961, in respect of income chargeable to Income -tax for the previous year relevant to the Assessment Year 2013-2014 .
Sign here→
Place Date
14 If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Name of TRP
Identification No. of TRP
Counter Signature of TRP
15
If TRP is entitled for any reimbursement from the Government, amount thereof
Schedule S
Details of Income from Salary
Name ofEmployer
PAN of Employer (optional)
State
Pincode
Town/City
Address of employer
1 Salary (Excluding all exempt/ non -exempt allowances , perquisites & profit in lieu of salary as they are shown 1 separatelybelow)
SALARIES
2 Allowances exempt under section 10 (Not to be included in 7 below) 2
3
3 Allowances not exempt (refer Form 16from employer)
4
4 Value of perquisites (refer Form 16from employer)
5
5 Profits in lieu of salary (refer Form 16from employer)
6
6 Deduction u/ s 16 (Entertainment allowance by Government and tax on employment)
7
7 Income chargeable under the Head ' Salaries' (1+3 +4+5-6)
Schedule HP Details of Income from House Property (Please refer to instructions)
State
PIN Code
Town/ City
Address of property 1
1
No (if "YES" please enter following details)
Is the property co- owned? Yes
Your percentage of share in the property .
HOUSEPROPERTY
Percentage
Name of Co-owner(s)
Share in Property
PAN of Co - owner( s) (optional)
I ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Name of Tenant
Π
if let out
PAN of Tenant ( optional)
(Tick)
1a
Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, lower ofthe two if let outforpart ofthe year)
1b
b The amount of rent which cannot be realized
1c
c Tax paid to local authorities
1d
d Total (1b + 1e)
le
e Annual value (1a - 1d) (nil, if self -occupied etc. as per section 23(2)of theAct)
1f
f 30% of le
1g
g Interest payable on borrowed capital
1h
h Total (1f + 1g)
1i
i Income from house property 1( 1e - 1h)
State
PIN Code
Town/ City
Address ofproperty 2
2
Is theproperty co-owned ? Yes
No (if "YES " please enter following details)
Your percentage of share in the property.
Name of Co-owner(s)
Percentage Share in Property
PAN of Co -owner (s) (optional )
I
Name of Tenant
PAN ofTenant ( optional)
(Tick) if let out Π
a
2a
Annual letable value or rent received/ receivable (higher of the two , if let out for whole ofthe year, lower ofthe two, iflet outfor part ofthe year)
2b
b The amount of rent which cannot be realized
2c
c Tax paid to local authorities
2d
d Total (2b + 2c)
2e
e Annual value (2a - 2d)
2f
f 30% of2e
2g
g Interest payable on borrowed capital
2h
h Total (2f + 2g )
21
i Income from house property 2 (2e - 2h)
3 Income under the head "Income from house property"
3a
a Rent of earlier years realized under section 25A/AA
3b
b Arrears of rent received during the year under section 25B after deducting 30%
3c
c Total (3a + 3b + li + 2i)
NOTE► Please include the income ofthe specified persons referred to in Schedule SPI while computing the income under this head
Schedule IF Information regarding partnership firms in which you are partner
Number of firms in which you are partner
Name of the Firm PAN of the firm
Amount of share inthe profit
Capital balance on 31 March in the firm No.
Whether the
firm is liable for
audit? (Y/N)
Percentage Share inthe profit ofthefirm
1
23
FIRMSINWHICHPARTNER
Total
ScheduleBP Details of Income from Firms ofwhich partner
Total
Net Income iv - v
Expenses in relation to iv
Firm PAN (From Schedule- IF)
Interest received
from the firm on the
capital
INCOME FROM FIRMS
SI. No.
i
iii
vi Salary, bonus, commission or remuneration received from the firm ii
iv 8RE_E_
ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
1
2
3
4
5
6
Total
NOTE► Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head
Schedule CG
CapitalGains
A Short-term capital gain
1 In case ofNON -RESIDENT to which first proviso to section 48 is applicable
1日
a From assets (shares/units ) where section 111A is applicable ( STT paid)
1b
b From assets where section 111A is not applicable
2 From assets (shares/ units) in the case of others where section 111A is applicable (STT paid)
2a
a Full value of consideration
b Deductions under section48
bi
Cost ofacquisition
bii
Cost of Improvement
Expenditure on transfer
blv
Total (i + fi + iii)
2c
c Balance (2a - 2biv)
d Loss, if any, to be ignored under section 94 (7) or 2d
94(8) (enter positive values only)
2e
e Short-term capital gain (2c + 2d)
3 From assets in case of others where section 111A is not applicable
a Full value of consideration
3a
b Deductions under section 48
bl
Cost of acquisition
bii
Costof Improvement
Expenditure on transfer
iv
biv
Total (i + ii + iii)
3c
c Balance (2a - 2biv)
d Loss , if any, to be ignored under section 94(7) or 3d
94(8) (enter positive values only)
3e
e Deduction under section 54B/ 54D
3f
f Short-term capital gain (3c + 3d - 3e)
CAPITALGAINS
A4
4 Amount deemed to be short term capital gains under sections 54B/54D// 54G/ 54GA
A5
5 Total short term capital gain (1a + 1b + 2e + 3f + A4)
B Long term capital gain
1
1 From asset in case of non- resident to which first proviso to section 48 is applicable
2 From asset in the case of others where proviso under section 112( 1) is not applicable
28
a Full value of consideration
b Deductions under section 48
bi
i Cost of acquisition after indexation
bii
ii Cost of improvement after indexation
iii Expenditure on transfer
biv
iv Total (bi + bii +biii )
2c
c Balance (2a - biv)
d Deduction under sections 54/54B/54D/54EC/54F 2d
54G/54GA/54GB
2e
e Net balance (2c - 2d)
3 From asset where proviso under section 112 (1) is applicable (without indexation)
a Full value of consideration
b Deductions under section 48
bi
i Cost of acquisition without indexation
bil
ii Cost of improvement without indexation
iii Expenditure on transfer
biv
iv Total (bi + bii +biii)
3c
c Balance (3a - biv)
3d
d Deduction under sections
54/54B/540/54EC /54F /54GB
Page5 of12 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
B3e
e Net balance (3c-3d)
B4
4 From unlisted securities in case of non - resident as per section 112(1)(c) (iii)
5 Amount deemed to be long term capital gains under sections 54/54B/54D/54EC/54F /54GB B5
B6
6 Total long term capital gain [ 1 + 2e + 3e + B4]
7 In case of deduction u/ s 54GB, furnish PAN of the company
C
C Income chargeable under the head " CAPITAL GAINS" (A5 + B6) ( enter B6as nil, ifloss)
D Information about accrual/ receipt of capital gain
Date
16/9 to 15/12 (ii)
16/12 to 15/3 (iii)
16/3 to 31/3 (iv)
Upto15/9 (1)
1 Long- term [where proviso under section 112(1) is applicable (Without Indexation) + non - residents as per section 112(1)( c) (iii)] - TaxRate is 10% ; Enteronly positive valuefrom Item B3e+B4 of Schedule CGAFTER loss adjustment under this category in Schedule CYLA and BFLA, if any.
2 Long- termwhere proviso under section 112 ( 1) is NOT applicable (With Indexation)- TaxRate is20 %; Enteronlypositive valuefrom Item (B6-B3e-B4) of Schedule CGAFTER loss adjustment under this category in Schedule CYLA and BFLA, if any.
3 Short- term under 111A-
Tax Rate is 15 % ; Enter onlypositive value from Item Ala+A2e of ScheduleCG AFTER loss adjustment under this category in Schedule CYLA and BFLA, ifany.
4 Short -term OTHERS- Taxed at normal rates; Enteronlypositive valuefrom Item A5 - Ala-A2e of Schedule CGAFTER loss adjustment under this category In Schedule CYLA andBFLA, ifany.
NOTE► Please include the income ofthe specified persons referred to in Schedule SPIwhile computing the income under this head
Schedule OS
Income from other sources
1 Income
1a
Dividends, Gross
1b
b Interest, Gross
1c
c Rental income from machinery, plants , buildings ,
Others, Gross (excluding incomefrom owning race
d
horses)Mention the source
1di
1dii
1diii
1d
Total (1di + 1dii+ 1diti)
1e
e Total (1a + 1b + 1c + 1d)
f Deductions under section 57:-
fi
i Expenses / Deductions
OTHERSOURCES
fil
ii Depreciation
iii Total
1g
g Balance (le - fiii)
2
2 Winnings from lotteries, crossword puzzles , races , games , gambling , betting etc. (Gross)
3 Income from other sources (other than from owning race horses) (1g + 2) (enter1g as nil, if loss) 3
4 Income from owning and maintaining race horses
4a
a Receipts
4b
b Deductions under section 57 in relation to (4)
4c
c Balance (4a - 4b)
Income chargeable under the head " Income from other sources " (3 + 4c) (enter 4c as nil ifloss
5
5
and take4c loss figure to Schedule CFL)
NOTE► Please include the income of the specifiedpersons referred to in Schedule SPI while computing the income under this head.
ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule CYLA Details of Income after set -off of current years losses
Sl.No Head/ Source of Income
Business Loss
House property loss of
the current year set off
Income of current year (Fill this column only if income is zero or positive)
Current year's Income remaining after set off
Other sources loss (other than loss from race horses) of the current year set off
Total loss
Total loss (3 ofSchedule-OS)
Total loss
(3c of Schedule -HP)
2
1
Loss to be adjusted ->
i Salaries
H House property
iii Business or profession
iv Short-term capital gain
Long term capital
gain
CURRENTYEARLOSSADJUSTMENT
vi Other sources (excluding profit from owning race horses and winnings from lottery)
vii Profit from owning and maintaining race horses
viii Total loss set off
ix Loss remaining after set-off
Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
Sl . Head/ Source of Income
No.
Income after set off , if any, of current year's losses as per 4 of Schedule CYLA)
1 i Salaries
ii House property
iii Business or profession
iv Short -term capital gain
v Long -term capital gain
vi Other sources ( excluding profit from owning race horses and winnings from lottery)
vil Profit from owning and maintaining race horses
BROUGHTFORWARDLOSSADJUSTMENT
viil Total of brought forward loss set off
ix Current year's income remaining after set off Total (13 + 113 + 1113 + 1v3 + v3 +v13+vl13 )
Schedule CFL Details of Losses to be carried forward to future years
Assessment Year
Sl . No.
Date of Filing (DD/MM/YYYY)
House property loss
1 2005-06
ii 2006-07
iii 2007-08
iv 2008-09
▼ 2009-10
vi 2010-11
vii 2011-12
viii 2012-13
CARRYFORWARDOFLOSS
ix Total of earlier year losses
x Adjustment of above losses in Schedule BFLA
2013-14 (Current year losses)
xii Total loss Carried Forwardto future years
(6vi of Schedule-BP) 3
4
5-1-2-3-4 Brought forward loss set off
Current year's income remaining after set off 2
3 Short-term capital loss
profession Business or
Long-term Capital loss
Other sources loss (from owning race horses) ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule VIA
Deductions under Chapter VI -A (Section)
a 80C
80DDB
n 80RRB
g
0 80TTA
b 80CCC
h 80E
i 80G
P 80U
c(i) 80CCD( 1) ( assessees contribution)
80GG
J
c( il) 80CCD(2) (employers contribution)
d 80CCG
k 80GGA
TOTALDEDUCTIONS
e 80D
L 80GGC
f 80DD
m 80QQB
Total deductions (total of a to p)
Details of donations entitled for deduction under section 80G
Schedule 80G
A Donations entitled for 100 % deduction without qualifying limit
PAN ofDonee
Amount of donation
Name and address of donee
EligibleAmount of donation i
iv
vi Total
B Donations entitled for 50% deduction without qualifying limit
PAN of Donee
Amount ofdonation
Name and address of donee
Eligible Amount of donation 1
11
iv
vi Total
C Donations entitled for 100 % deduction subject to qualifying limit
PAN of Donee
Amount of donation
Name and address of donee
Eligible Amount of donation DETAILSOFDONATIONS
iv
Y
vi Total
D Donations entitled for 50% deduction subject to qualifying limit
Amount of donation
PAN of Donee
Name and address of donee
Eligible Amount of donation i
iii
iv
V
vi Total
E
Total donations (Avi + Bvi + Cvl + Dvl ) ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule SPI
Income of specified persons (spouse, minor child etc.) includable in income of the assessee (income of the minor child, in excess of Rs . 1,500 per child , to be included)
SI No
Nature of Income
Nameofperson
Relationship
PAN ofperson (optional)
Amount (Rs) 1
2
3
Schedule SI
Income chargeable to tax at special rates (please see instructions No. 9(ul) for rate oftax)
SI
Income
Tax thereon Section
No
Special rate (%)
15
Π
1 111A ( STCG on shares where STT paid)
10
2 112 proviso (LTCG on listed securities/ units without indexation)
Π
20
3 112 (LTCG on others)
Π
10
4 112(1) (c)( iii) (LTCG on unlisted securities in case of non- residents)
Π
30
Π
5 115BB (Winnings from lotteries , puzzles , races, games etc.)
6
Π
SPECIAL ALRATE
7
Π
8
Π
9
Π
10
Π
11
Total
Schedule EI
Details of Exempt Income ( Income not to be included in Total Income)
1
1 Interest income
2
2 Dividend income
3
3 Long-term capital gains on which Securities Transaction Tax is paid
4
4 Net Agricultural income (other than income to be excluded under rule 7, 7A, 7B or 8)
5
5 Share in the profit of firm/AOP/BOI etc.
EXEMPTINCOME
6
6 Others , including exempt income of minor child
7
7 Total (1+2+3+4+5+6)
Schedule IT
Detalls of payments of Advance Tax and Self- Assessment Tax
SI
BSR Code
Serial Number of Challan
Amount(Rs)
Dateof Deposit (DD/MM/YYYY)
No
i
H
Iv
TAXPAYMENTS
NOTE► Enter the totals ofAdvance tax and Self-Assessment tax in Sl No. 8a & 8c of PartB-TTI
Schedule TDS1
Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer (s) ]
SI
Total tax deducted
Income chargeable under Salaries
Name of the Employer
No
TaxDeduction Account Number (TAN) of the Employer (2)
(3)
(4)
(1)
(5) 1
ii
TDSONSALARY
NOTE Please enter total of column 5 of Schedule- TDS1 and column 7 ofSchedule- TDS2 in 8 (b) ofPart B-TTI 320 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule TDS2
Details of Tax Deducted at Source on Income [As per Form 16 A issued by Deductor (s ) ]
Total Tax Deducted
Name of the Deductor
SI No
Amount out of (6) claimed This Year
Unique TDS Certificate Number
Financial Year in
which TDS is
Deducted
TaxDeduction Account Number (TAN) of the Deductor (2)
(3)
(4)
(5)
(6)
(7) (1)
TDSONOTHERINCOME
NOTE Please enter total of column 5 ofSchedule- TDSI and column 7 of Schedule - TDS2 in 8 (b) ofPart B -TTI Schedule FSI
Details of Income accruing or arising outside India
1 Details of Income included in Total Income in Part-B- TI above
Country Code
Taxpayer Identification Number
Total Income fromOutside India (F) =A+ B+ C+ D+E
Business Income (includedin PART B - TI) (C)
Income from Salary (included in PART B - TI) (A)
Capital Gain Income (included in PART B-TI) (D)
Other source Income (included in PART B- TI) (E)
Incomefrom
House
Property
(included in
PART B - TI)
(B)
Total
2
2 Total Income from outside India ( Total of F as per item no.1 above)
3
3 Total Income from outside India where DTAA is applicable
INCOMEACCRUINGORARISINGOUTSIDEINDIA
4
4 Total Income from outside India where DTAA is not applicable (2-3 )
NOTE Please refer to the instructionsfor filling out this schedule.
Schedule TR
Details of Taxes Paid outside India
1 Details of Taxes Paid outside India
Country Code
Tax Relief Claimed (B)
Relevant article of DTAA
Taxpayer Identification Number
Total taxes paid on
income declared in
Schedule FSI
(A)
Relief claimed u/s 90/ 90A (B1)
Relief claimed u/ s 91 (B2) TAXESPAIDOUTSIDEINDIA
Total
2
2 Total Taxes paid outside India (Total of 1A)
3
3 Total Taxes Paid outside India where DTAA is applicable
4
4 Total Taxes Paid outside India where DTAA is not applicable (2-3 )
NOTE Please refer to the instructions for filling out this schedule.
ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule FA
Details of ForeignAssets
A Details of Foreign Bank Accounts
SI Country Name CountryCode Name and Address of theBank No
(4) Account Number Peak Balance During the Year (in rupees)
Name mentioned
intheaccount
(5)
(3)
(2)
1
B Details of Financial Interest in any Entity
SI
No
CountryName (1)
CountryCode (2)
(7)
(6)
Nature of entity
(3)
Details of Immovable Property
Country Name (2)
Total Investment (at cost) (in rupees) (5)
Name and Address of theEntity (4)
Address of the Property
(4)
CountryCode (3)
C SI (ii)
D Details of any other Asset in the nature of investment DETAILSOFFOREIGNASSETS
CountryCode (3)
CountryName (2)
Total Investment (at cost) (In rupees) (5)
Total Investment(at cost) (in rupees) (5)
Nature ofAsset
(4)
No (1)
E Details of account( s) in which you have signing authority and which has not been included in A to D above
Name of the Institution in which the
account is held (2)
AccountNumber (5)
Name ofthe
(4)
accountholder
Address ofthe Institution (3) SI No (1) (1)
(11)
PeakBalance/Investment during theyear(in rupees) (0
F Details of trusts , created under the laws of a country outside India, in which you are a trustee
Country Code (3)
Country Name (2)
SI No (1)
Name and address ofthe trust (4) Name and address of Settlor (6)
Name and address of Beneficiaries (7)
address of other
trustees
(5)
Name and
(11)
Schedule 5A
Information regarding apportionment of income between spouses governed by Portuguese Civil Code
Name of the spouse
PAN of the spouse
Heads of Income
1House Property 2 Business or profession
3 Capital gains
4 Other sources
5 Total
ScheduleAL
Amount apportioned in the hands of the spouse
Asset and Liability at the end of the year (other than those included in Part ABS of the return of the Firm in which partner) (Applicable in a case where total income exceeds Rs . 25 lakh)
A Particulars ofAsset
1 Immovable Asset
a Land
b Building
2Movable Asset
a Financial Asset
i Deposits in Bank (including balance in any account)
il Shares and securities
iii Insurance policies
iv Loans andAdvances given v Cash in hand
b Jewellery, bullion etc.
DETAILSOF ASSETANDLIABI ILITY
c Archaeological collections, drawings , painting, sculpture or any work of art
d Vehicles, yachts , boats and aircrafts 3
Liability in relation to Assets at A
Amount (Cost) (Rs.)
Total 822 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Assessment Year INDIAN INCOME TAX RETURN
FORM
ITR -4 ( For individuals and HUFs having income from a proprietary business or profession)
(Please see rule 12 of the Income- tax Rules,1962) (Also see attached instructions)
2013-14 PartA-GEN
GENERAL
Middle name
PAN
First name
Last name
Flat/Door/Block No
Name Of Premises/Building/Village
Status (Tick)
Individual
HUF Road /Street/Post Office
Date ofBirth (DD/MM/YYYY)
Area/locality
(incaseofindividual)
State
Pin code
Town/City/District
Sex(in case of individual) (Tick)
Male
Female
Country
PERSONALINFORMATION
Mobile No. 2
Residential/Office Phone Number with STD code /
Mobile No. 1
Employer Category ( if in employment) (Tick)
PSU Others
Govt.
Income Tax Ward/ Circle Email Address-1 (self)
EmailAddress -2
Revised Return- 139(5) Return filed (Tick) [Please see instruction number- 7] Before due date - 139( 1) After due date -139(4)
148
153A/153C OR 92CD 139(9)-Defective
142(1)
or In response to notice
/
If revised/Defective, then enter Receipt No. and Date of filing original return (DD/MM/YYYY)
Resident
Non-Resident
Residential Status (Tick)
Resident but Not Ordinarily Resident Are you governed by Portuguese Civil Code ? Tick) Yes No (If " YES " please fill Schedule 5A)
No
Yes
Whether this return is being filed by a representative assessee ? (Tick)
FILINGSTATUS
If yes , please furnish following information -
(a) Name of the representative
(b) Address of the representative
(c) Permanent Account Number (PAN) of the representative
No
(Tick) Yes
Are you liable to maintain accounts as per section 44AA?
(Tick)
Yes
No, Ifyes, furnish following information- Are you liable for audit under section 44AB?
Date of furnishing of the audit report (DD/MM/ YYYY)
(a)
(b) Name of the auditor signing the tax audit report
(c) Membership no. of the auditor
(d) Name of the auditor (proprietorship/ firm)
AUDIT INFORMATION
(e) Permanent Account Number (PAN) of the proprietorship/ firm
(f) Date of report of the audit
No
(Tick)
Yes
Whether taxpayer is liable to furnish a report under section 92E ?
ForOfficeUse Only
ForOfficeUse Only
ReceiptNo
Date
Seal and Signature of receiving official ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
NATURE OF BUSINESS
NATURE OF BUSINESS OR PROFESSION , IF MORE THAN ONE BUSINESS OR PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS
S.No.
Description
Code [Please see instruction No.7(1)]
Trade name of the proprietorship, if any
(1)
(ii)
(ii)
PartA-BS
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2013 OF THE PROPRIETORY BUSINESS OR PROFESSION (fill items below in a case where regular books of accounts are maintained, otherwise fill item 6) 1Proprietor's fund
a Proprietor's capital
b Reserves and Surplus
bi
i RevaluationReserve
bii
ii Capital Reserve
bili
iii StatutoryReserve
biv
iv Any other Reserve
by
V Total (bi + bii + biii + biv)
1c
c Total proprietor's fund (a + bv)
2Loan funds
a Secured loans
ai
i Foreign Currency Loans
ii Rupee Loans
SOURCESOFFUNDS
LA
AFrom Banks
iiB
B From others
iC
C Total ( iiA + iiB)
iii Total (ai + iiC)
b Unsecured loans ( including deposits)
bl
1 FromBanks
bil
ii From others
bili
iii Total (bi + bil)
2c
c Total Loan Funds (aiii + biii)
3
3 Deferred tax liability
4
4Sources of funds ( 1c + 2c +3)
1Fixed assets
la
aGross:Block
1b
b Depreciation
1c
c Net Block (a - b)
1d
d Capital work- in-progress
le
e Total (1c + 1d)
2 Investments
a Long-term investments
ai
i Government and other Securities - Quoted
APPLICATIONOFFUNDS
i Government and other Securities - Unquoted ali
alii
iii Total (ai + aii )
b Short -term investments
i Equity Shares , including share application money bi
bii
ii Preference Shares
iii Debentures
bili ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
biv
iv Total (bi + bii + bili)
2c
c Total investments (aiii + biv)
3 Current assets , loans and advances
a Current assets
i Inventories
A Stores/consumables including packing material
iB
B Raw materials
IC
CStock- in-process
ID
D Finished Goods/TradedGoods
E Total ( iA + iB + IC + iD)
aii
ii Sundry Debtors
ili Cash and Bank Balances
A Cash - in-hand
BBalancewith banks
C Total (iiiA + iiiB)
aiv
iv Other Current Assets
av
Total current assets ( IE + aii + iiiC + aiv)
b Loans and advances
bi
i
Advances recoverable in cash or in kind or for value to be received
ii
bli
Deposits, loans and advances to corporates and others
biff
iii Balance with Revenue Authorities
biv
iv Total (bi + bii + biii )
3c
e Total of current assets , loans and advances ( av + biv)
d Current liabilities and provisions
i Current liabilities
iA
ASundry Creditors
IB
B Liability for Leased Assets
iC
C Interest Accrued on above
ID
D Interest accrued but not due on loans
E Total (iA + IB + IC + ID)
ii Provisions
iiA
AProvisionfor Income Tax
iB
BProvision for Wealth Tax
Provision for Leave C
iic
encashment/ Superannuation/Gratuity
iiD
D Other Provisions
HE
E Total ( iiA + iiB + iiC + iiD )
diil
iii Total ( iE + iiE)
3e
e Net current assets (3c - diii)
4 a Miscellaneous expenditure not written off or adjusted 4a
4b
b Deferred tax asset
4c
cProfit and loss account/ Accumulated balance
4d
d Total (4a + 4b + 4c)
5
5 Total, application of funds ( le + 2c + 3e +4d)
6 In a case where regular books of account of business or profession are not maintained- furnish the following information as on 31 day ofMarch, 2013, in respect of business orprofession)
6a
aAmount of total sundry debtors
6b
b Amount of total sundry creditors
бе
c Amount of total stock - in -trade
NOACCOUNT CASE
6d
d Amount of the cash balance 5888A8E_
ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Part A - P& L
Profit and Loss Account for the previous year 2012-13 of the proprietary business or profession (fill items 1 to 50 in a case where regular books of accounts are maintained, otherwise fill item 51)
1 Sales/Gross receipts of business or profession (Net ofreturns and refunds and duty or tax, ifany) 1
2 Duties, taxes and cess, received or receivable , in respect of goods and services sold or supplied
2a
a Union Excise duties
2b
b Service tax
2c
c VAT/ Sales tax
2d
d Any other duty, tax and cess
2e
e Total ofduties , taxes and cess , received or receivable(2a+ 2b+2c+2d)
3 Other income
3a
a Rent
3b
b Commission
3c
c Dividend
3d
d Interest
3e
e Profit on sale of fixed assets
3f
Profit on sale of investment being securities chargeable f to Securities Transaction Tax (STT)
CREDITSTOPROFITANDLOSSACCOUNT
3g
g Profit on sale of other investment
3h
h Profit on account of currency fluctuation
3i
i Agriculture income
3j
j Any other Income
3k
k Total of other income ( 3a to 3j )
4
4 Closing Stock
5
5 Total of credits to profit and loss account (1+ 2e+3k+4)
6
6 Opening Stock
7
7 Purchases (net of refunds and duty or tax , if any)
8 Duties and taxes , paid or payable, in respect of goods and services purchased
a Customduty
8b
b Counter veiling duty
8c
c Special additional duty
8d
d Union excise duty
8e
e Service tax
8f
f VAT/ Sales tax
8g
Any other tax , paid or payable
8h
h Total (8a+8b+ 8c +8d + 8e+ 8f+ 8g)
9
9 Freight
10
10Consumption of stores and spare parts
11
11 Power and fuel
12
12Rents
13
13 Repairs to building
14
14 Repairs to machinery
15 Compensation to employees
DEBITSTOPROFITANDLOSSACCOUNT
15a
a Salaries and wages
15b
b Bonus
15c
c Reimbursement of medical expenses
15d
d Leave encashment
15e
e Leave travel benefits
15f
f Contribution to approved superannuation fund
15g
g Contribution to recognised provident fund
15h
h Contribution to recognised gratuity fund
15i
i Contribution to any other fund 822 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
15j
Any other benefit to employees in respect of which an expenditure has been incurred
15k
k Total compensation to employees (15a+ 15b+ 15c+ 15d+ 15 + 15 + 15g+ 15h+ 15i+ 15 )
16 Insurance
16a
a Medical Insurance
16b
b Life Insurance
16c
c Keyman's Insurance
16d
d Other Insurance
16e
e Total expenditure on insurance (16a+ 16b + 16c+ 16d)
17
17Workmen and staff welfare expenses
18
18 Entertainment
19
19 Hospitality
20
20Conference
21
21 Sales promotion including publicity (other than advertisement)
22
22 Advertisement
23
23 Commission
24
24Hotel,boarding and Lodging
25
25 Traveling expenses including foreign traveling
26
26 Conveyance expenses
27
27 Telephone expenses
28
28 Guest House expenses
29
29 Club expenses
30
30 Festival celebration expenses
31
31Scholarship
32
32Gift
33
33Donation
34Rates and taxes , paid or payable to Government or any local body ( excluding taxes on income)
34a
a Union excise duty
34b
b Service tax
34c
c VAT/ Sales tax
34d
d Cess
34e
e Any other rate, tax, duty or cess incl . STT Paid
345
f Total rates and taxes paid or payable (34a+ 34b+34c+34d+34e)
35
35Auditfee
36
36 Other expenses
37
37 Bad debts
38
38 Provision for bad and doubtful debts
39
39 Other provisions
Profit before interest, depreciation and taxes
40
40
5- (6 + 7 + 8h + 9 to 14 + 15k + 16e + 17 to 33 + 341 +35 to 39) ]
41
41 Interest
42
42Depreciation
43
43 Profit before taxes (40-41-42)
44
44 Provision for current tax
45
45 Provision for Deferred Tax
46
46 Profit after tax (43-44-45 )
47
47 Balance brought forward from previous year
48
48 Amount available for appropriation (46 +47)
49
49 Transferred to reserves and surplus
TAXPROVISIONSAND APPROPRIATIONS
50
50 Balance carried to balance sheet in proprietor's account (48-49) 325
ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
51
In a case where regular books of account of business or profession are not maintained, furnish the following information for previous year 2012-13 in respect of business or profession
51a
a Gross receipts
51b
b Gross profit
c
51c
NOACCOUNT CASE
Expenses
51d
d Net profit
Part A - OI
Other Information (optional in a case not liable for audit under section 44AB)
mercantile
cash
1 Method of accounting employed in the previous year (Tick)
No
Yes
2 Is there any change in method of accounting
(Tick)
3
3
Effect on the profit because of deviation, if any , in the method of accounting employed in the previous year from accounting standards prescribed under section 145A
4 Method ofvaluation of closing stock employed in the previous year
Π 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)
Π 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)
No
Yes
c Is there any change in stock valuation method (Tick)
4d
d Effect on the profit or loss because of deviation, if any, from the method of valuation prescribed under section 145A
5 Amounts not credited to the profit and loss account, being -
5a
a the items falling within the scope of section 28
OTHERINFORMATION
b the pro forma credits , drawbacks , refund of duty of customs or excise or service tax , or refund of sales tax or value added tax, where such credits , drawbacks or 5b refunds are admitted as due by the authorities concerned
5c
c escalation claims accepted during the previous year
5d
d any other item of income
5e
e capital receipt, if any
51
f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)
6 Amounts debited to the profit and loss account, to the extent disallowable under section 36: -
6a
a Premium paid for insurance against risk of damage or destruction of stocks or store
6b
b Premium paid for insurance on the health of employees
c Any sum paid to an employee as bonus or commission for services rendered , where such sum was otherwise 6c payable to him as profits or dividend.
6d
d Any amount of Interest paid in respect of borrowed capital
бе
e Amount ofdiscount on a zero- coupon bond
6f
f Amount of contributions to a recognised provident fund
6g
g Amount ofcontributions to an approved superannuation fund
6h
hAmount ofcontributions to an approved gratuity fund
6i
i Amount of contributions to any other fund
6j
j Amount of bad and doubtful debts
k Provision for bad and doubtful debts
6k
61
1 Amount transferred to any special reserve
6m
m Expenditure for the purposes of promoting family planning amongst employees
6n
nAny sum received from employees as contribution to anyprovident fund or superannuation fund or any fundset up under ESI Act or any other fund for the welfare of employees to the extent credited to the employees account on or before the due date
60
o Any other disallowance
6p
p Total amount disallowable under section 36 (total of 6a to 60)
7 Amounts debited to the profit and loss account, to the extent disallowable under section 37 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
7a
Expenditure of personal nature ;
Expenditure on advertisement in any souvenir ,
7b
b brochure, tract, pamphlet or the like, published by a political party;
Expenditureby way of penalty or fine for violation of
7c
c
anylaw for the time being in force;
7d
d Any other penalty or fine;
7e
e
Expenditure incurred for any purpose which is an offenceorwhich is prohibited by law;
7f
f Amount of any liability of a contingent nature
7g
E
Amount of expenditure in relation to income which does not form part of total income
7h
h Any other amount not allowable under section 37
71
i Total amount disallowable under section 37 (total of 7a to 7h)
8 A. Amounts debited to the profit and loss account, to the extent disallowable under section 40
An
Amount disallowable under section 40 (a) (1), 40(a) (ia) and40(a) ( iii) on account of non- compliance with the provisions of Chapter XVII- B
Amount of tax or rate levied or assessed on the
b
Ab
basis ofprofits
Ac
c Amount paid as wealth tax
Ad
remuneration paid to any partner or member aAmount of Interest , salary, bonus , commission or
e Any other disallowance
Ae
8Af
f Total amount disallowable under section 40( total of Aa toAe)
8B
B.
Anyamount disallowed under section 40 in any preceding previous year but allowable during the previous year
9 Amounts debited to the profit and loss account, to the extent disallowable under section40A
9a
a Amounts paid to persons specified in section 40A(2)(b)
9b
b Amount in excess of twenty thousand rupees paid to a personin a day otherwise than by account payee cheque or account payee bank draft under section 40A(3) -100% disallowable
9c
c Provision for payment of gratuity
9d
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;
9e
e Any other disallowance
9f
9a to 9e)
f Total amount disallowable under section 40A (total of
10 Any amount disallowed under section 43B in any preceding previous year but allowable during
the previous year
10a
a Any sum in the nature of tax , duty, cess or fee under any law
10b
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
10c
c Any sum payable to an employee as bonus or commission for services rendered
10d
d Any sum payable as interest on any loan oг borrowing from any public financial institution or a State financial corporation or a State Industrial Investment Corporation
10e
e Any sum payable as interest on any loan or borrowing from any scheduled bank
10f
f Any sum payable towards leave encashment
10g
g Total amount allowable under section 43B ( total of 10a to 101)
11 Any amount debited to profit and loss account of the previous year but disallowable under section 43B: -
a Any sum in the nature of tax , duty, cess or fee under
11a
anylaw
b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity 11b fund or any other fund for the welfare of employees ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
11c
c Any sum payable to an employee as bonus or commission for services rendered
11d
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
11e
e Any sum payable as interest on any loan or borrowing from any scheduled bank
11f
f Any sum payable towards leave encashment
11g
g Total amount disallowable under Section 43B (total of 11a to 11f)
12 Amount of credit outstanding in the accounts in respect of
12a
a Union Excise Duty
b Service tax
12b
c VAT/ sales tax
12c
d Any other tax
12d
12e
e Total amount outstanding (total of 12a to 12d)
13
13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC
14
14 Any amount of profit chargeable to tax under section 41
15
15 Amount of income or expenditure of prior period credited or debited to the profit and loss
account(net)
Quantitative details (optional in a case not liable for audit under section 44AB)
Part A - QD
(a) In the case of a trading concern
1
1Opening stock
2
2Purchase during the previous year
3
3 Sales during the previous year
4
4 Closing stock
5
5 Shortage/ excess , if any
(b) In the case of a manufacturing concern
6 Raw materials
68
a Opening stock
6b
b Purchases during the previous year
c Consumption during the previous year
6d
d Sales during the previous year
бе
e Closing stock
QUANTITATIVEDETAILS
6f
f Yield finished products
6g
g Percentage of yield
6h
h Shortage/ excess , if any
7 Finished products / By -products
7a
a opening stock
7b
b purchase during the previous year
7c
c quantity manufactured during the previous year
7d
d salesduring the previous year
7e
e closing stock
7f
f shortage/ excess, ifany
Part B - TI
Computation oftotal income
1
1 Salaries (7 of Schedule S)
2
2 Income from house property (3c of Schedule-HP) (enter nil if loss)
3 Profits and gains from business or profession
31
business and specified business (A37 ofSchedule-BP) 1 Profit and gains from business other than speculative
3ii
Profit and gains from speculative business (B41 of ScheduleBP) (enter nil if loss and take the figure to schedule CFL)
TOTALINCOME
Profit and gains from specified business (C47 of Schedule
iii BP)(enter nil ifloss and take the figure to schedule CFL) 350 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
3iv
iv Total (31 + 311 + 31ll) (enter nil if 3iv is a loss)
4 Capital gains
a Short term
4ai
i
Short-term(under section 111A) (A2a+A3e of Schedule-CG) ( enter nil if loss)
4aH
Short-term(others) (A7 - A2a-A3e of Schedule- CG)(enter nil if loss)
4aiii
iii Total short -term (4ai + 4aii)
bi Long-term (B7 - B4e - B5 ofSchedule CG) (enter nil if loss) 4bi
4bli
Long-term without Indexation (B4e + B5 of Schedule- CG) (enter nil if loss)
Total Long-Term (4bi + 4b (ii)
4bili
Total capital gains (4aiii + 4biii) (enter nil if 4e is a loss)
4c
5 Income from other sources
from sources other than from owning race horses and winnings from Lottery etc.
5a
(1g ofScheduleOS)
5b
winnings from lotteries , crossword puzzles , races , games , gambling , betting etc. (2 of b Schedule OS)
5c
c from owning and maintaining race horses (4c ofSchedule OS) (enter nil if loss)
5d
d Total (5a + 5b + 5c)
6
6 Total ( 1 + 2 + 3iv + 4c +5d)
7
7 Losses of current year to be set off against 6 (total of 2x,3x and 4x of Schedule CYLA)
8
8 Balance after set off current year losses (6-7) (also total ofcolumn 5 ofSchedule CYLA+ 5b)
9
9 Brought forward losses to be set off against 8 (total of2x, 3x and 4x of Schedule BFLA)
10
10 Gross Total income (8-9) ( also 5xi of Schedule BFLA+ 5b)
11
11 Income chargeable to tax at special rate under section 111A, 112 etc. included in10
12
12Deductions under Chapter VI -A [v ofSchedule VIA and limited to (10-11)]
13
13 Total income ( 10-12)
14 Incomewhich is included in 13 and chargeable to tax at special rates (total of (i) of schedule SI) 14
15
15 Net agricultural income/ any other income for rate purpose (4 of Schedule EI)
16
16 Aggregate income (13-14+ 15) [ applicable if(13-14) exceeds maximum amount not chargeable to tax]
17
17Losses of current year to be carried forward (total ofxi of CFL)
Part B - TTI
Computation of tax Hability on total income
a
a Tax payable on deemed total income under section 115JC (4 of Schedule AMT)
b
1 b Education Cess on (1a) above
c Total Tax Payable
2 Tax payable on total income
2a
a Tax at normal rates on 16 of Part B -TI
2b
b Tax at special rates (total of (i) ofSchedule-SI)
2c
B-TI exceeds maximum amount not chargeable to tax] c Rebate on agricultural income [applicable if (13-14) ofPart
2d
d Tax Payable on Total Income (2a + 2b - 2c)
3
3 Education cess, including secondary and higher education cess on 2d
4
4Gross tax liability (2d+3)
5
5 Gross tax payable (higher of 4 or 1c)
6
Credit under section 115JD of tax paid in earlier years (if 4 is more than 1c) (5 of Schedule
COMPUTATIONOFTAXLIABILITY
6
AMTC)
7
7 Tax payable after credit under section 115JD (5-6)
8 Tax relief
8a
a Section 89
8b
b Section 90/ 90A (total of 1B1 ofSchedule TR)
8c
c Section91 (total of 1B2 ofSchedule TR)
8d
d Total (8a + 8b + 8c) ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
9
9 Net tax liability (7-8d)
10 Interest payable
108
Fordefault in furnishing the return ( section 234A)
10b
b For default in payment of advance tax (section 234B)
10c
c For deferment of advance tax (section 234C)
10d
d Total Interest Payable (10a+ 10b+10c)
11
11 Aggregate liability (9 + 10d)
12 Taxes Paid
128
a Advance Tax (from Schedule- IT)
b TDS (total ofcolumn 5 ofSchedule- TDSI and column 7 o 12b
Schedule- TDS2)
12c
e TCS (column 5 of Schedule- TCS)
TAXESPAID
12d
d Self-Assessment Tax (from Schedule-IT)
12e
e Total Taxes Paid (12a +12b+12c+ 12d)
13
13 Amount payable (Enter if 11 is greater than 12e, else enter 0)
14
14 Refund (If 12e is greater than 11)
Enter your bank account number (mandatory andfor direct 15 deposit ofrefund into bank, the number should be 11 digits or more)
16 Do you want your refund by cheque , or deposited directly into your bank account ? (tick as applicable )
REFUND
17 Giveadditional details of your bank account
IFSC Code
Current
Savings
Type of Account (tick as applicable )
Do you have, -
18
Yes
No (ii) signing authority in any account located outside India?
(1) any asset (including financial interest in any entity) located outside India or [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes]
VERIFICATION
son/ daughter of
holding permanent I, account number solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income - tax Act, 1961 , in respect of income chargeable to Income - tax for the previous year relevant to the Assessment Year 2013-14.
Signhere→
Place Date
19 If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
IdentificationNo. of TRP
Name of TRP
Counter Signature of TRP
20
If TRP is entitled for any reimbursement from the Government, amount thereof...............
Schedule S
Details of Income from Salary
Name of Employer
PAN of Employer (optional)
State
Pincode
Town/City
Address ofemployer
1
1 Salary (Excluding all exempt/ non -exempt allowances, perquisites & profit in lieu of salary as they are shown
separatelybelow)
SALARIES
2 Allowances exempt under section 10 (Not to be included in 7below) 2
3
3 Allowances not exempt (refer Form 16from employer)
4
4 Value of perquisites (refer Form 16from employer)
5
5 Profits in lieu of salary (refer Form 16from employer)
6
6 Deduction u/s 16 (Entertainment allowance by Government and tax on employment)
7
7 Income chargeable under the Head ' Salaries ' (1+3 +4+5-6) ಭಾಗ ೪
೨೦೧೩
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ ,
Schedule HP
Details of Income from House Property (Please refer to instructions)
State
PIN Code
Town/ City
Address of property 1
1
Yes
Is the property co-owned ?
No (if "YES" please enter following details)
Your percentage of share in the property.
PAN of Co -owner (s) ( optional )
Percentage Share in Property Name of Co-owner(s)
Π
Name of Tenant
PAN ofTenant (optional )
(Tick) if let out
1a
Annual letable value or rent received or receivable (higher ofthe two, iflet out for whole of theyear, lower of the two if let out for part ofthe year)
1b
The amount of rent which cannot be realized
b
1c
c Tax paid to local authorities
1d
d Total (1b + 1c)
HOUSEPROPERTY
le
e Annual value (1a - 1d) (nil , if self - occupied etc. as per section 23 (2)of the Act)
1f
f 30% ofle
1g
g Interest payable on borrowed capital
1h
h Total ( 1f +1g)
11
i Income from house property 1 (1e - 1h)
PIN Code
State
Town/ City
Address of property 2
2
Is the property co -owned? Yes
No ( if "YES " please enter following details)
Your percentage of share in the property
Name of Co-owner(s)
PAN of Co -owner (s) (optional )
Percentage Share in Property (optional) Π
PAN of Tenant (optional) (Tick) if let out Π
Name of Tenant
Annual letable value or rent received or receivable (higher of the two, iflet outfor whole of
2
a
theyear, lower of the two , if let out for part of the year)
2b
b The amount of rent which cannot be realized
2c
Tax paid to local authorities
2d
c d Total (2b + 2c)
2e
e Annual value (2a - 2d)
2f
f 30% of2e
2g
g Interest payable on borrowed capital
2h
h Total (2f + 2g)
2i
i Income from house property 2 (2e - 2h)
3 Income under the head " Income from house property"
a Rent of earlier years realized under section 25A/AA
3b
b Arrears of rent received during the year under section 25B after deducting 30%
3c
e Total (3a + 3b + 1i + 2i)
NOTE► Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule BP
Computation of income from business or profession
A From business or profession other than speculative business and specified business
1
1 Profit before tax as per profit and loss account ( item 43 or item 51d of Part A- P & L )
2a Net profit or loss from speculative business included in 2a 1(enter-ve sign in case of loss)
2b
2b Net profit or Loss from Specified Business u/ s 35AD included in 1( enter -ve sign in case of loss)
3
3 Income/ receipts credited to profit and loss account considered under other heads of income
4
4 Profit or loss included in 1, which is referred to in section 44AD/44AE /44AF /44B/44BB /44BBA/44BBB/ 44D/44DA Chapter- XII- G/ First Schedule of Income-tax Act
5 Income credited to Profit and Loss account (included in 1)which is exempt
5a
a share of income from firm(s)
5b
b Share of income from AOP/ BOI
5c
c Any other exempt income
5d
d Total exempt income
6 Balance ( 1-2a -2b - 3-4-5d)
INCOMEFROMBUSINESSORPROFESSION
7
7 Expenses debited to profit and loss account considered under other heads of income
8 Expenses debited to profit and loss account which relate 8 to exempt income
9
9 Total (7 + 8)
10
10 Adjusted profit or loss (6+9)
11
11 Depreciation debited to profit and loss account
12Depreciation allowable under Income -tax Act
121
i Depreciation allowable under section 32( 1 ) (ii ) (column 6 of Schedule-DEP)
12ii
ii Depreciation allowable under section 32(1 ) (1 ) (Makeyour own computation referAppendix-IA of IT Rules)
12iii
iii Total ( 121 + 12ii)
13
13 Profit or loss after adjustment for depreciation ( 10 + 11-12iii)
14
14 Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6p of Part-OI)
15
15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7i of Part- OI)
16
16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 ( 8Af of Part -OI)
17
17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of Part-OI)
18
18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B ( 11g of Part-ON
19
19 Interest disallowable under section 23 of the Micro, Small andMedium Enterprises Development Act, 2006
20
20 Deemed income under section 41
21
21 Deemed income under section 33AB/33ABA/35ABB/ 72A/80HHD/80- IA
22
22 Any other item or items of addition under section 28 to 44DA
23
23 Any other income (including income from salary , commission, bonus and interest from firms in which an individual/ HUF/ Prop . concern is a partner ) not included inprofit and loss
24
24 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21 +22 +23 )
25
25Deduction allowable under section 32(1 ) (iii)
26
26Amount of deduction under section 35 in excess of the amount debited to profit and loss account (item vii(4) of ScheduleESR)
27
27 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8Bof Part -OI) ಭಾಗ ೪
28 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year(10g of Part -OI)
29 Deduction under section 35AC
a Amount, if any, debited to profit and loss account 29a
b Amount allowable as deduction
c Excess amount allowable as deduction (29b- 29a)
30 Any other amount allowable as deduction 31 Total (25 + 26 + 27+28 +29 +30)
32 Income (13 + 24-31)
33 Profits and gains of business or profession deemed to be under -
i Section 44AD
ii Section 44AE
iii Section 44AF
Iv Section44B
v Section 44BB
vi Section 44BBA
vii Section44BBB
vill Section44D
ix Section 44DA
* Chapter -XII -G
xi First Schedule of Income - tax Act xii Total (331 to 33xl)
34 Profit or loss before deduction under section 10A/ 10AA (32 + 33xii)
35 Deductions under section-
1 10A ( e ofSchedule- 10A)
ü 10AA (e ofSchedule-10AA)
iii Total (351+ 35ii)
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
28
29b
29c
30
31
32
331
33ii
33lv
33v
33vi
33vil
33
viil
33x
33 x
33xi
33xi
34
351
35ii
35iii
36
36 Net profit or loss from business or profession other than speculative business ( 34-35lii )
37Net Profit or loss from business or profession ( same as above in 36 except in case of specified A37 business, after applying rule 7A, 7B or 7C) B Computation of income from speculative business 38 Net profit or loss from speculative business as per profit or loss account
39 Additions in accordance with section 28 to 44DA 40 Deductions in accordance with section 28 to 44DA 41 Profit or loss from speculative business (38+39-40) C Computation of income from specified business 42 Net profit or loss from specified business as per profit or loss account
43 Additions in accordance with section 28 to 44DA
38
39
40
B41
42
43
44
44 Deductions in accordance with section 28 to 44DA (other than deduction u/s 35AD)
45 Profit or loss from specified business (42+43-44) 46 Deductions in accordance with section 35AD 47 Profit or loss from specified business (45-46) D Income chargeable under the head ' Profits and gains' ( A37+B41+C47)
NOTE►
45
46
C47
D
Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head
Schedule DPM
Depreciation on Plant and Machinery 1 Block of assets
15 2Rate(%)
(i) ANDMACHINERY DEPRECIATIONONPLANT
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
Plantand machinery
30
50
60
80 40
100
(v)
(iii)
(ii)
(iv)
(vi) (vii) ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
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
12Additional depreciation, if any, on 4
13 Additional depreciation, if any, on 7
14 Total depreciation ( 10+ 11 + 12+13)
15 Expenditure incurred in connection with transfer of asset/ assets
16 Capital gains / loss under section 50 (5+ 8-3-4-7-15) ( enter negative only if block ceases to exist)
17 Written down value on the last day of previous year (6+ 9-14) (enter 0 if result isnegative)
Schedule DOA
Depreciation on other assets
1 Block of assets
Building
Ships
InIntangible assets
Furniture and Fittings
5
20
10
25
100
2 Rate (%)
(ii)
(iii)
10 (iv)
(v)
(vi) 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 isnegative)
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
DEPRECIATIONONOTHERASSETS
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 Total depreciation (10+ 11 + 12+13)
15 Expenditure incurred in connection with transfer of asset/ assets
16 Capital gains/ loss under section 50 (5+ 8-3-4-7-15) (enter negative only if block ceases to exist)
17 Written down value on the last day of previous year (6+ 9-14) (enter 0 if result isnegative) 352 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule DEP
Summary of depreciation on assets
1 Plant and machinery
la
a Block entitled for depreciation @ 15 per cent (Schedule DPM - 141)
1b
b Block entitled for depreciation @ 30 per cent (Schedule DPM - 14 ii)
1c
c Block entitled for depreciation @ 40 per cent (Schedule DPM - 14 ⅲ)
1d
d Block entitled for depreciation @ 50 per cent (Schedule DPM - 14 iv)
le
e Block entitled for depreciation @ 60 per cent (Schedule DPM - 14 v)
1f
f Block entitled for depreciation @ 80 per cent (Schedule DPM- 14 vi)
18
g Block entitled for depreciation @ 100 per cent (Schedule DPM - 14vii)
1h
h Total depreciation on plant and machinery ( la + 1b + 1c + 1d+ le + 1f + 1g )
2Building
2a
a Block entitled for depreciation @ 5 per cent (Schedule DOA- 14i)
SUMMARYOFDEPRECIATIONONASSETS
b Block entitled for depreciation @ 10 per cent (Schedule 2b DOA- 14ii)
2c
c Block entitled for depreciation @ 100 per cent (Schedule DOA - 14ii)
2d
d Total depreciation on building (total of 2a + 2b + 2c)
3
3 Furniture and fittings (Schedule DOA- 14 iv)
4
4 Intangible assets (Schedule DOA- 14 v)
5
5 Ships (Schedule DOA- 14 vi)
6
6 Total depreciation ( 1h+ 2d+3+4+5)
Schedule DCG
Deemed Capital Gains on sale of depreciable assets
1 Plant and machinery
la
a Block entitled for depreciation@ 15 per cent (Schedule DPM - 16i)
b Block entitled for depreciation@ 30 per cent (Schedule 1b DPM- 16ii)
c Block entitled for depreciation @ 40 per cent(Schedule 1c DPM - 16 )
1d
d Block entitled for depreciation @ 50 per cent (Schedule DPM - 16iv)
le
e Block entitled for depreciation @ 60 per cent (Schedule DPM - 16v)
f Block entitled for depreciation @ 80 per cent (Schedule 11 DPM - 16vi)
1g
g Block entitled for depreciation @ 100 per cent (Schedule DPM - 16vii)
1h
h Total( la +1b + 1c + 1d + le + 1f + 1g)
2Building
DEEMEDCAPITALGAINS
2a
a Block entitled for depreciation @ 5 per cent (Schedule DOA- 16i)
b Block entitled for depreciation @ 10 per cent (Schedule 2b
DOA- 16ii)
2c
c Block entitled for depreciation@ 100 per cent (Schedule DOA- 16 )
2d
d Total ( 2a + 2b + 2c)
3
3 Furniture and fittings ( Schedule DOA- 16iv)
4
4 Intangible assets (Schedule DOA- 16v)
5
5 Ships (Schedule DOA- 16vi)
6
6 Total ( 1h+2d+3+4+5) ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule ESR
Deduction under section 35
SL
No.
Amount of deduction in excess of the amount debited to profit and loss account
Amount of deduction allowable (3)
Expenditure of the nature referred to in section (1)
Amount , if any , debited to profit and loss account (2)
(4) -(3) -(2) 35(1) (i)
35(1) (ii)
35(1)( iii)
iv
35(1)( iv)
35(2AA)
DEDUCTION UNDERSECTION35
vi
35(2AB)
vii
total
Schedule CG
Capital Gains
A Short-term capital gain
1 From slump sale
1a
a Full value of consideration
1b
b Net worth of the under taking or division
1c
c Short term capital gains from slump sale
d Deduction under sections 54B/54D
1d
le
e Net short term capital gains from slump sale (1c - 1d)
2In case of NON- RESIDENT to which first proviso to section 48 is applicable
2a
a From assets ( shares/ units) where section 111A is applicable ( STT pald)
2b
b From assets where section 111A is not applicable
3 From assets (shares /units ) in the case of others where section 111A is applicable ( STT paid)
a Full value of consideration
3a
b Deductions under section48
bi
Cost ofacquisition
bil
Π Cost of Improvement
iii Expenditure on transfer
Iv Total ( i + ii + iii)
biv
c Balance (3a - blv)
d Loss, ifany, to be ignored under section 94(7) or 3d 94(8) (Enter positive value only)
A3e
e Short-term capital gain ( 3c +3d)
4 From assets in case of others where section 111A is not applicable
a Full value of consideration
4a
b Deductions under section 48
bi
Cost of acquisition
bii
i Cost of Improvement
iii Expenditure on transfer
biv
iv Total (i + ii + iii)
4c
c Balance (4a - biv)
d Loss, ifany, to be ignored under section 94(7) or 4d 94(8) (Enterpositive value only)
e Deduction under section 54B/ 54D
4e
4f
f Short-term capital gain (4c + 4d - 4e)
A5
5Deemed short term capital gain on depreciable assets (6 of Schedule - DCG)
A6
6 Amount deemed to be short term capital gains under sections 54B/540/54G/ 54GA
A7
7 Total short term capital gain ( 1e + 2a + 2b + A3e + 4f + A5 + A6)
B Long term capital gain
1 From slump sale
1a
a Full value of consideration
1b
b Net worth of the under taking or division
1c
c Long term capital gains from slump sale
d Deduction under sections
1d
54/54B/540/54EC/ 54F/ 54G /54GA/ 54GB
CAPITALGAINS
le
e Net long term capital gain from slump sale ( 1c - 1d)
2
2 From asset in case of non - resident to which first proviso to section 48 is applicable ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
3 From asset in the case of others where proviso under section 112(1) is not applicable
3a
a Full value of consideration
b Deductions under section 48
bi
1 Cost of acquisition after indexation
bii
ii Cost of improvement after indexation
bill
iii Expenditure on transfer
biv
iv Total (bi + bii +biii)
3c
c Balance (3a - blv)
d Deduction under sections 54/54B/54D /54EC /54F 3d 54G/54GA/54GB
B3e
e Net balance (3c -3d)
4 From asset where proviso under section 112 ( 1) is applicable (without indexation)
4a
aFull value of consideration
b Deductions under section 48
bi
i Cost of acquisition without indexation
biü
ii Cost of improvement without indexation
iii Expenditure on transfer
biy
iv Total (bi + bii +biii)
4c
c Balance(4a-bív)
d Deduction under sections 54/ 54B/ 54D /54EC/54F /54GB 4d
B4e
e Net balance (4c-4d)
B5
5 From unlisted securities in case of non-resident as per section 112(1)(c) (iii)
6 Amount deemed to be long term capital gains under sections 54/54B/54D /54EC /54F/54GB B6
B7
7 Total long term capital gain (le + 2 + B3e + B4e + B5 + B6)
8 In case ofdeduction u/s 54GB, furnish PAN of the company
C
C Income chargeable under the head " CAPITAL GAINS " (A7 + B7) (enter B6 as nil, ifloss)
D Information about accrual/receipt of capital gain
Date
Upto15/9
16/12 to 15/3 (i)
16/3 to31/3 (iv)
16/9 to 15/12 (H)
1 Long- term [where proviso under section 112(1) is applicable (Without Indexation ) + non- residents as per section 112(1)(c) (iii) ] - Tax Rate is 10% ; Enteronlypositive valuefrom Item B4e+B5 ofSchedule CG AFTER loss adjustment under this category in
Schedule CYLA and BFLA, if any.
2 Long- term where proviso under section 112 (1 ) is NOT applicable ( With Indexation)- TaxRate is 20%;
Enteronlypositive value from Item (B7-B4e - B5) of
Schedule CG AFTER loss adjustment under this category
in Schedule CYLA and BFLA, if any.
3 Short-term under 111A-
TaxRate is 15% ; Enter onlypositive valuefrom Item A2a +A3e ofSchedule CGAFTER loss adjustment under this category in Schedule CYLA and BFLA, ifany.
4 Short-term OTHERS-
Taxed at normal rates; Enter onlypositive value from Item (A7 -A2a - A3e) of Schedule CG AFTER loss adjustment under this category inSchedule CYLA and BFLA, if any.
NOTE► Please include the income of the specified persons referred to in Schedule SPI while computing the income underthis head
Schedule OS
Income from other sources
1 Income
1a
a Dividends, Gross
1b
b Interest, Gross
c Rental income from machinery , plants, buildings , etc. le
Others, Gross (excluding incomefrom owning race d horses)Mention the source
OTHERSOURCES
1di
1dli
1diil ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
1d
Total (1di + 1dii + 1diii)
le
e Total (1a + 1b + 1c +1d)
f Deductions under section 57:-
fi
i Expenses / Deductions
fii
ii Depreciation
frii
iii Total
1g
gBalance(le- fiii)
2
2 Winnings from lotteries , crossword puzzles , races , games, gambling, betting etc. (Gross)
3
3 Income from other sources (other than from owning race horses) (1g + 2) ( enterlg as nil, if loss)
4 Income from owning and maintaining race horses
4a
a Receipts
4b
b Deductions under section 57 in relation to (4)
4c
c Balance (4a - 4b)
5
5 Income chargeable under the head " Income from other sources " (3 + 4c) (enter 4c as nil if loss and take4c loss figure to Schedule CFL)
NOTE► Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head.
Schedule CYLA
Details of Income after set- off of current years losses
Current year's SI.No Head/ Source of Income
Houseproperty loss of the current year set off
Income remaining after set off Income of current year (Fill this column only if income is zero or positive)
Business Loss (other than speculation loss) of the current year set off Total loss
(A37 of Schedule -BP)
Total loss (4c of Schedule -HP)
Other sources loss ( other than loss from owning racehorses) of the current year set off Total loss (1g of Schedule-OS)
2
3
4
1
5-1-2-3-4 Loss to be adjusted ->
i Salaries
ii House property
ili Business Income (excluding speculation profit and income from specifled business)
iv Speculative Income
Specified Business Income
vi Short-term capital gain
CURRENTYEARLOSSADJUSTMENT
vii Long term capital gain
viii Other sources (excluding profit from owning race horses and winnings from Lottery)
ix Profit from owning and maintaining race horses
Total loss set off
xi Loss remaining after set- off
Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
Head/ Source of Income
SL No.
Brought forward loss setoff
Brought forward depreciation set off
Brought forward allowance under section 35(4) set off
Currentyear's income remaining after setoff Income after set off, if any, of current year's losses as per 5 of Schedule CYLA)
2
1
3
5 1 Salaries
ii House property
BROUGHTFORWARDLOSS ADJUSTMENT
iil Business Income (excluding speculation profit and income from specified business )
iv Speculative Income ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
v Specified Business Income
vi Short-term capital gain
vii Long-term capital gain
vili Other sources (excluding profit from owning race horses)
ix Profit from owning and maintaining racehorses
x Total ofbrought forward loss set off
xi Current year's income remaining after set off Total ( i5 + ii5 + iii5 + iv5+v5+vi5 +vii5+ viii5+ix5)
Schedule CFL
Details ofLosses to be carried forward to future years
Assessment Year
SL No.
Short -term capital loss
Long-term Capital loss
House property loss
Loss from specified business
Dateof Filing (DD/MM/Y
Other sources loss(from owning race horses)
Loss from business other than loss from speculative business including unabsorbed depreciation allowance u/s 35(4 )
Loss from speculative business including unabsorbed depreciation allowance u/s 35(4)
i 2005-06
11 2006-07
1il 2007-08
iv 2008-09
▼ 2009-10
vi 2010-11
vii 2011-12
CARRYFORWARDOFLOSS
viii 2012-13
ix Total ofearlier year losses
x Adjustment of above losses in Schedule BFLA ( see instruction)
xi 2013-14 (Current year losses)
xil Total loss Carried Forward to future years
Schedule UD
Unabsorbed depreciation
Assessment Year (2)
SI No (1)
Balance Carried forward to the next year (5)
Amount ofbrought forward
unabsorbed depreciation
(3)
Amount of depreciation set -off against the current year income (4)
i Current Assessment Year
ii
iii
iv
UNABSORBEDDEPRECIATION
vi
Total
vii
Deduction under section 10A
Schedule 10A
Deduction in respect of units located in Special Economic Zone
a
a Undertaking No.1
b
10A b Undertaking No.2
DEDUCTIONU/S
c Undertaking No.3
d
d Undertaking No.4
e Total deduction under section 10A (a + b + c+d) ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule 10AA
Deduction under section 10AA Deductions in respect of units located in Special Economic Zone
a
a Undertaking No.1
b
b Undertaking No.2
10AA
DEDUCTIONU/S
e Undertaking No.3
d
d Undertaking No.4
e Total (a + b + c + d)
Details ofdonations entitled for deduction under section 80G
Schedule 80G
A Donations entitled for 100% deduction without qualifying limit
PAN ofDonee
Amount of donation
Name and address of donee
Eligible Amount of donation
i
ii
Hi
Iv
▼
vi Total
B
Donations entitled for 50% deduction without qualifying limit
PAN of Donee
Amount of donation
Name and address of donee
Eligible Amount of donation i
ii
iv
vi Total
Donations entitled for 100 % deduction subject to C qualifying limit
PAN of Donee
Amount of donation
Name and address of donee
DETAILSOFDONATIONS
Eligible Amount of donation ii
iv
vi Total
D Donations entitled for 50 % deduction subject to qualifying limit
Amount of donation
Name and address of donee
PAN of Donee
Eligible Amount of donation i
ii
iii
iv
V
vi Total
E Total eligible amount of donations (Avi + Bvi + Cvi + Dvi)
Schedule 80- IA
Deductions under section 80- IA
Deduction in respect of profits of an enterprise referred to a insection 80- LA(4)(i) [Infrastructure facility]
b Deduction in respect of profits of an undertaking referred b to in section 80-IA(4)(ii) (Telecommunication services]
DEDUCTIONS U/S80-LA
e Deduction in respect of profits of an undertaking referred to in section80-LA(4) (iii) [Industrial park and SEZs] ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
d Deduction in respect of profits of an undertaking referred d to in section 80 - IA (4) (iv) [Power]
e Deduction in respect of profits of an undertaking referred e to in section 80 - IA(4)(v) [Revival ofpower generating plant] and deduction in respect of profits of an undertaking referred to in section 80-IA(4)(vi ) [Cross-country natural gas distribution network]
f
f Total deductions under section 80 - IA ( a + b + c + d + e)
Schedule 80- IB
Deductions under section 80- IB
a Deduction in respect of industrial undertaking referred to a in section 80- IB (3 ) [Small-scale industry]
b
b Deduction in respect of industrial undertaking located in Jammu & Kashmir [Section 80- IB(4)]
c
e Deduction in respect of industrial undertaking located in industrially backward states specified in Eighth Schedule [Section 80-IB(4)]
d
d Deduction in respect of industrial undertaking located in industrially backward districts [ Section 80 - IB (5 )
e
e Deduction in the case of multiplex theatre [Section 80- IB(7A) ]
f
f Deduction in the case of convention centre [ Section 80- IB(7B)]
g
g Deduction in the case of company carrying on scientific research [ Section 80 -IB(8A) ]
h
Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)]
1
DEDUCTIONSU/S80-IB
i Deduction in the case of an undertaking developing and building housing projects [ Section 80 -IB( 10) ]
J
j Deduction in the case of an undertaking operating a cold chain facility [ Section 80- IB( 11)]
k
k Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits and vegetables [Section 80- IB ( 11A) ]
1
1 Deduction in the case of an undertaking engaged in integrated business of handling , storage and transportation of foodgrains [ Section 80 - IB (11A) ]
m Deduction in the case of an undertaking engaged in operating and maintaining a rural hospital [ Section 80- IB(11B)]
Deduction in the case of an undertaking engaged in operating and maintaining a hospital in any area, other than excluded area [ Section 80 - IB (11C)
0
Total deduction under section 80- IB (Total of a to n)
Schedule 80 - IC or 80 - IE
Deductions under section 80- IC or 80- IE
1
1 Deduction in respect of industrial undertaking located in Sikkim
2
2 Deduction in respect of industrial undertaking located in Himachal Pradesh
3
3 Deduction in respect of industrial undertaking located in Uttaranchal
4 Deduction in respect of industrial undertaking located in North -East
4a
a Assam
4b
b Arunachal Pradesh
4c
c Manipur
4d
d Mizoram
DEDUCTIONSU/S80-IC/IE
4e
e Meghalaya
45
f Nagaland
4g
g Tripura
4h
h Total ofdeduction for undertakings located in North-east (Total of 5a to 5g)
5
5 Total deduction under section 80- IC or 80- IE (1 + 2 + 3 + 4h) ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule VI -A
Deductions under Chapter VI -A (Section)
a 80C
180- IA (fofSchedule 80 -LA)
b 80CCC
m80- LAB
n80- IB (o ofSchedule 80-IB
c(i) 80CCD (1) ( assessees contribution)
80- IC/ 80- IE (5 of Schedule
80-IC/80-IE)
c (ii) 80CCD(2) (employers contribution)
d 80CCG
p 80-ID
e 80D
q 80JJA
f 80DD
r 80QQB
$ 80RRB
g 80DDB
TOTALDEDUCTIONS
h 80E
t80TTA
u 80U
180G
j 80GG
k 80GGC
v Total deductions under Chapter VI- A (Total of a to u)
Schedule AMT
Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 13 of PART-B - TI
1
2 Adjustment as per section 115JC(2)
2a
a Deduction Claimed under any section included in Chapter VI -A under the heading " C.-Deductions in respect of certain incomes "
2b
b Deduction Claimed u/s 10AA
2c
C Total Adjustment (2a+ 2b)
3
3 Adjusted Total Income under section 115JC(1 ) (1 +2c)
4 Tax payable under section 115JC [ 18.5% of (3 ) ] ( if 3 is greater than Rs . 20 lakhs)
4
Schedule AMTC
Computation of tax credit under section 115JD
1
1 Tax under section 115JC in assessment year 2013-14 ( 1c of Part-B - TTI)
2
2 Tax under other provisions of the Act in assessment year 2013-14 (4 of Part-B- TTI)
3 Amount of tax against which credit is available [ enter (2-1) if 2 is greater than 1, otherwise 3
enter01
4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
AMT Credit
S. No
Assessment Year (A)
Balance AMT Credit Carried Forward (D)= (B3) -(C)
Gross (B1)
AMT Credit Utilised during the Current Year (C)
Balance brought
forward
(B3) = (B1) - (B2)
Set-off in earlier years (B2)
CurrentAY (enter 1-2, if 1>2 else enter 0) Total
5
5 Amount of tax credit under section 115JD utilised during the year [ total of item no 4 (C) ]
6
6 Amount ofAMT liability available for credit in subsequent assessment years [ total of 4 (D) ]
Schedule Income of specified persons ( spouse , minor child etc) includable in income of the assessee ( income of the minor child, in excess of SPI
Rs. 1,500 per child, to be included)
SINo
Nature of Income
Amount (Rs) Name of persоп
Relationship
PAN of person(optional)
1
2
3 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule SI
Income chargeable to tax at special rates (please see instructions No. 9(ll) for rate oftax)
Section
SI No
Tax thereon (ii)
Special rate (%)
Income (1
Π
15
1 111A (STCG on shares where STT paid)
Π
10
2 112 proviso (LTCG on listed securities / units without indexation)
Π
20
3 112 (LTCG on others)
10
4 112(1)(c) (iii ) (LTCG on unlisted securities in case of non - residents )
Π
30
5 115BB (Winnings from lotteries , puzzles , races , games etc.)
6
Π
SPECIALRATE
Π
7
Π
8
Π
9
10
Π
11
Total
Schedule IF Information regarding partnership firms in which you are partner
Detail of firms in which you are partner
Amount of share intheprofit
Capital balance on 31March in the firm
PAN of the firm
Nameof the Firm
Percentage Share in the profit ofthe firm
i
123
FIRMSINWHICHPARTNER
Total
Schedule EI
Details of Exempt Income (Income not to be included in Total Income)
1
1 Interest income
2
2 Dividend Income
3
3 Long-term capital gains on which Securities Transaction Tax is paid
4
4 Net Agricultural income (other than income to be excluded under rule 7 , 7A, 7B or 8)
5
EXEMPTINCOME
5 Share in the income of firm/AOP /BOI etc.
6
6 Others, including exempt income of minor child
7
7 Total (1+2+3+4+5+6)
Schedule IT
Details of payments of Advance Tax and Self-Assessment Tax
SI No
BSR Code
Serial Number of Challan
Amount(Rs)
DateofDeposit (DD/MM/YYYY)
11
iv
TAXPAYMENTS
vi
NOTE Enter the totals ofAdvance tax and Self-Assessment tax in Sl No. 12a & 12d ofPartB-TTI ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule TDS1
ಭಾಗ ೪
Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer( s)]
Name of the Employer No
SI TaxDeduction Account Number (TAN) of the Employer
(1)
(2)
(3) if
TDSON ONSALARY
Schedule TDS2
Total tax deducted Income chargeable under Salaries
(5)
(4)
Details of Tax Deducted at Source on Income [As per Form 16 A issued by Deductor(s) ]
S1
Name of the Deductor Unique TDS Certificate Number TaxDeduction No Account Number (TAN) ofthe Deductor
(3)
(4) (2)
iii
TDSDSONOTHERINCOME
Total Tax Deducted Amount out of (6) claimed this Year
Financial Year in which TDS is Deducted
(7) (5)
(6)
Please enter total of column 5of Schedule- TDS1 and column 7 of Schedule-TDS2 in 12b ofPartB-TTI
NOTE
Schedule TCS
Details of Tax Collected at Source [ As per Form 27D issued by the Collector(s ) ]
Name of the Collector No
SI Tax Deduction and Tax Collection Account Number of the Collector
(1)
(2)
(3)
TCSONINCOME
ii
NOTE Enter the total of column (5) in Sl No. 12c ofPartB-TTI Schedule FSI
Details of Income accruing or arising outside India
1 Details of Income included in Total Income in Part -B - TI above Country Code
Taxpayer Identification Number
Income from Salary (included in PART B-TI) (A)
Total tax collected
Amount out of (4) claimed during the year
(4)
(5)
Total Income from Outside India ( F) =A + B+C + D+E
Income from
HouseProperty
(included in
PART B - TI)
(B)
Total
2 Total Income from outside India (Total of F as per item no.1 above)
3 Total Income from outside India where DTAA is applicable INCOMEACCRUINGORARISINGOUTSIDEINDIA
4 Total Income from outside India where DTAA is not applicable (2-3 )
Please refer to the instructions forfilling out this schedule.
NOTE
Business Income (included in PART B- TI) (C)
CapitalGain Income (included in PART B -TI) (D)
Other source Income (included in PART B - TI) (E)
2
3
4 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule TR
Details of Taxes Paid outside India
1 Details of Taxes Paid outside India
Country Code
Tax Relief Claimed (B)
Relevant articleof DTAA
Taxpayer Identificati on Number
Total taxes paid on
income declared in
Schedule FSI
(A)
Relief claimed u/s 90/90A (B1)
Relief claimed u/s 91 (B2) TaxesPaidoutsideIndia
Total
2
2 Total Taxes paid outside India (Total of 1A)
3
3 Total Taxes Paid outside India where DTAA is applicable
4
4 Total Taxes Paid outside India where DTAA is not applicable (2-3 )
NOTE Please refer to the instructions for filling out this schedule.
Schedule FA
Details of ForeignAssets
A Details of Foreign Bank Accounts
Account Number
Name and Address of Name mentioned in
PeakBalance During the Year CountryName CountryCode
S1 No (1)
(2)
(3)
the account (5)
(6)
(in rupees) (7)
theBank (4)
1
B Details of Financial Interest in any Entity
S1 No
Country Code (2)
Country Name (1)
Nature of entity
(3)
Total Investment (at cost) (in rupees) (5)
Name and Address oftheEntity (4)
i
C Details of Immovable Property
Country Name (2)
Country Code (3)
Address oftheProperty
(4)
Total Investment (at cost) (in rupees) (5)
S1 No (1)
il
D Details of any other Asset in the nature of Investment
Nature ofAsset
(4)
Country Name (2)
Country Code (3)
Total Investment (at cost) (in rupees) (5)
S1 No (1)
i
DETAILSOFFOREIGNASSETS
E Details of account( s ) in which you have signing authority and which has not been included in A to D above .
Account Number (5)
S1 No (1)
Name of the Institution in which the account is held (2)
Name ofthe
account holder
(4)
Peak Balance/Investment during the year(in rupees) (6
Address of the Institution (3)
i
ii
F Details of trusts , created under the laws of a country outside India , in which you are a trustee
Name and address of
Name and address of the trust
S1 Country Name (2)
Country Code (3)
Settlor (6)
Name and address of Beneficiaries (7)
Name and address of other trustees (5)
(4)
No (1) ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
Schedule 5A
Information regarding apportionment of income between spouses governed by Portuguese Civil Code Name of the spouse
PAN of the spouse
Heads of Income
Amount apportioned in the hands of the spouse 1House Property
2Business or profession
3 Capital gains
4 Other sources
5Total
Asset and Liability at the end of the year ( other than those included in Part A -BS) ( Applicable in a case where Schedule AL
total income exceeds Rs . 25 lakh)
A
Particulars of Asset
Amount (Cost) (Rs .) 1 Immovable Asset
a Land
b Building
2Movable Asset
a Financial Asset
i Bank ( including all deposits)
ii Shares and securities
iii Insurance policies
iv Loans andAdvances given
v Cash in hand
DETAILSOFASSETANDLIABILITY
b Jewellery, bullion etc.
c Archaeological collections , drawings, painting , sculpture or any work of art
d Vehicles, yachts , boats and aircrafts
3
Total
Liability in relation to Assets at A ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
2013-14 ITR -4S , PAGE 1 ITR - 4S SUGAM PRESUMPTIVE BUSINESS INCOME TAX RETURN AY 2013-14 A1 FIRST NAME
A2 MIDDLE NAME
A3 LASTNAME
AA PERMANENT ACCOUNT NUMBER
AZ INCOME TAX WARD /CIRCLE
A5 SEX
A6 DATE OF BIRTH
O Male Female D
ADROAD /STREET
AB FLAT/DOOR/BUILDING
A11 TOWN/CITY/DISTRICT
A1D AREA/LOCALITY
A12 STATE & COUNTRY
A13 PINCODE
A14 STATUS Individual▸ HUF A15 EMAIL ADDRESS
A16 MOBILE NO.1 /RESIDENTIAL/OFFICE PHONE NO.WITH STD CODE A17 MOBILE NO.2
A1B Fill only one If you belong to
Others
Government PSU A19 Fill only one Tax Refundable Tax Payable Nil Tax Balance A20 Fill only one Resident Non Resident Resident but not ordinarily resident A21 Fill only one: filed Before due date-139(1 ) After due date - 139 (4) Revised Return -139( 5) OR In response to notice 142( 1 ) 148
139 (9 )
153A/ 153C A22Whether Person governed by Portugese Civil Code under section 5A▸
and ►
A23If revised/ Defective ►
Y
Receipt Number of Original Retum
Dateof Filing Original Return PART B - GROSS TOTAL INCOME
Whole-Rupee( ) only.
B1
B1 Income from Business
NOTE Enter value from E6 of Schedule BP
B2
B2 Income from Salary/Pension
NOTES Ensure to fill " Sch TDS1 " given In Page 3
▼If showing loss , mark the negative sign in bracket at left B3 Income from One House Property Self Occupied ▸ Let out B3 ( )
B4 Income from other sources
B4 ( )
B5
B5
NOTE Ensure to fill " Sch TDS2" given In Page 3 Gross Total Income (B1 + B2 + B3 + B4)
( )
PART C - DEDUCTIONS AND TAXABLE TOTAL INCOMERefer Is Instructices for Limits on Amount of Deductions as per " Income Tax Act") C1 80C
C2 80CCC
C3 80CCD( 1)
C1
C5 80CCG
C6 80D
C4 80CCD(2)
C8 80DDB
to C7 BODD
C9 BOE
C11 80GG
C12 80GGC
C10 80G
C16
C14 8000B
C15 80TTA
C13 BORRB
C16 80U
FOR OFFICIAL USE ONLY
STAMP RECEIPT NO . HERE
SEAL , DATE AND SIGNATURE OF RECEIVING OFFICIAL ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
2013-14 ITR -4S , PAGE 2
C17
C17 Total Deductions ( Add items C1 to C16)
C18 Taxable Total Income ( B5 - C17)
C18(
PART D-TAX COMPUTATION AND TAX STATUS
TOTAL TAX AND CESS ( D1 + D2 ) Tax Payable On Total Income( 618) / Secondary & Higher Education Cess
D1 to D3 D1
D2
D3
Total Interest u/ s 234A
Relief u/s 89
Balance Tax After Rellef (D3-04)
D6
D4 10 D6 D4
D5
D7 Total Interest u/ s 234B
Total Interest u/ s 234C
Total Tax And Interest ( D5 + D6 + 07 + D8 )
D8
D9
to D9 D7
D10 Total Advance Tax Paid
Total TDS Claimed
Total Self Assessment Tax Paid
to
D12D10
D11
D12
D13 Total TCS Collected
Total Prepaid Taxes ( D10 + D11 + D12 + D13 )Total Payable( D9 - D14,If D9> D14) to
D15D13
D15
D14
Refund ( D14 -D9,If D14 >D9)
D16 D16
BankAccount Detalls ( Mandatory in all cases irrespective of refund due or not)
D17 ACCOUNTNo.
D18 Type of account : Current Savings D19 IFSC CODE
D20 FIll only one: Refund by cheque or deposited directly into your bank account D21 Exempt Income only for reporting purposes somet lacoms more than Rs.5000/- ( 4)
VERIFICATION
son/ daughter of
1, ► solemnly declare that to the best of my knowledge and belief, the information given in the retum is correct and complete and that the amount of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income- tax Act 1961 , in respect of income chargeable to Income - tax for the previous year relevant to the Assessment Year 2013-14
Place►
DDMMYYYY
SIGN HERE →
If the return has been prepared by a Tax Return Preparer ( TRP) give further details as below
Name of the TRP
TRP PIN [ 10 Digit]
TRP Signatura
AmountAmount toto bebe paidpaid tot TRP
NATURE OF BUSINESS , if more than one business indicate the three main activities/ products S.No. Code
Name of the Business
Description
(1) ►
(ii ) ►
(iii) ►
SCHEDULE BP - DETAILS OF INCOME FROM BUSINESS
COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AD
E1
E1 Gross Turnover or Gross Receipts
E2
E2 Total Presumptive Income under 44AD(8% of E1)
NOTE If Income is less than 8% of Gross Receipts ,It is mandatory to have a tax audit under 44AB & regular ITR 4 form has to be filled and not this form ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
2013-14 ITR -4S , PAGE 3 COMPUTATION OF PRESUMPTIVE INCOME UNDER 44AE
E3 Presumptive Income from Heavy Vehicles E3
► E4
Presumptive Income from Other Vehicles
E4
E5
Total Presumptive Income under 44AE ( E3 + E4 )
E5
NOTE If the profits are lower than prescribed under S44AE or the number of vehicles owned at any time exceed 10 then the regular ITR 4 form has to be filled and not thisform
E6
E6 Income chargeable under Business ( E2+E5)
FINANCIAL PARTICULARS OF THE BUSINESS NOTE For Er to E10 furnish the Information as on 31st day of March , 2013
E7
E7 Amount of Total Sundry Debtors
E8
EB Amount of Total Sundry Creditors
E9
E9 Amount of Total Stock - in -trade
E10
E10 Amount of the Cash Balance
Sch IT - DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS
TAX PAID( col.lv)
CHALLAN NO( col.III)
BSR CODE( col.i )
DATE OF DEPOSIT (col.ii)
R1
DD
R2
DDMMY
R3
DDMMY
R4
DDMMY
R5
NOTE (1) Enter the totals of Advance Tax and Self Assessment Tax In D10 and D11 (2) Continue In Supplementary Schedule IT If you cannot fill within Sch IT Sch TCS - DETAILS OF TAX COLLECTED AT SOURCE
TAX COLLECTED( col.III )
TAX COLLECTION ACCOUNT NO . ( col.i ) NAME OF THE COLLECTOR ( col.II)
AMOUNT IN ( III) CLAIMED THIS YEAR ( ) U1
U2
U3
NOTE (1 ) Enter the total of column ( lv) of Sch TCS In D13 (2) Continue in Supplementary Schedule TCS If you cannot fill within Sch TCS
Sch TDS1 - DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY[ As per Form 16 issuedby Employer(s) ] NAME OF THE EMPLOYER( col.ii )
TAN( col.i)
INCOME UNDER SALARY( col.iii ) TAX DEDUCTED( col.lv) S1
$2
S3
NOTE (1) Enter the total of column ( lv) of Sch TDS1 and column ( vl )of Sch TDS2 In D12 ( 2 ) Continue in Supplementary Schedule TDS1 If you cannot IIII within Sch TDS1 Sch TDS2- DETAILS OF TAX DEDUCTED AT SOURCE FROM INCOME OTHER THAN SALARY(As per Form 16A issued by Deductor( s) )
UNIQUE TDS CER . NO (col.iii)
ANIT OUT OF CLAIMED THIS YR (col ) NAME OF THE DEDUCTOR ( col.ii )
TAX DEDUCTED (cal.v)
TAN( col.i)
DEDUCTED YEAR ( col.lv)
T1
T2
T3
T4
NOTE (1 ) Entar the tolal of columa ( iv) of Sch TDS1 and column (vl ) of Sch TDS2 In D12 (2 ) Continue In Supplementary Schadula TDS2 If you cannot fill within Sch TD $2 L ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
AY 2013-14 FIRST NAME
LAST NAME
MIDDLE NAME
SUPPLEMENTARY SCHEDULE TDS 1 (To be used only after exhausting items S1 - S3 of Schedule TDS1 in main form ote ) TAN ( col.l )
NAME OF THE EMPLOYER( col.ii )
INCOME UNDER SALARY( col.III) TAX DEDUCTED ( col.iv) $4
$5
S6
S7
BS
68
$10
$11
$12
$13
$14
$15
$16
$17
$18
$19
$20
$21
$22
$23
$24
$25
$26
$27
$28
$29
$30 ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
AY 2013-14 FIRST NAME
LAST NAME
MIDDLE NAME
SUPPLEMENTARY SCHEDULE TDS 2 ( To be used only affør exhausting items T1 -T4 of Schedule TDS2 in main form ete ) TAN(col.1)
NAME OF THE DEDUCTOR ( col.II ) UNIQUE TDS CER . MO ( col.III) DEDUCTED YEAR( col.lv ) TAX DEDUCTED ( col.v)
ANT OUT OF ) CLAIMED THIS YR (c ) T5
T6
TB
61
T10
T11
T12
T13
T14
T15
T16
T17
T18
T19
T20
T21
T22
T23
T24
T25
T26
T27
T28
T29
T30
T31 ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
AY 2013-14 FIRST NAME
LAST NAME
MIDDLE NAME
SUPPLEMENTARY SCHEDULE IT(To be used only after exhausting items R1 - R5 of Schedule IT in main form etc ) BSR CODE (col.I )
CHALLAN NO( col.III )
TAX PAID( col.lv)
DATE OF DEPOSIT( col.II )
R6
YY
R7
DDMMYYYY
R8
DDMMYYYY
R9
DDMMYYYY
R10
D
R11
DDMMYYYY
R12
DDMMYYYY
R13
DDMMYYY
R14
D MYY
R15
R16
Y
R17
R18
D
R19
R20
Y
R21
D
R22
R23
R24
D
R25
R26
D
R27
DDMMYYYY
R28
DDMMYYYY
R29
DDMMYYYY
R30
DDMMYYYY
R31
DDMMYYYY
R32
DD YYY ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
PERMANENT ACCOUNT NUMBER
AY 2013-14 FIRST NAME
LAST NAME
MIDDLE NAME
SUPPLEMENTARY SCHEDULE TCS (To be used only after exhausting items U1 - U3 of Schedule TCS in main form ote )
TAX DEDUCTED ( col.III )
AMOUNT IN( III ) CLAIMED THIS YEAR ( iv) TAX COLLECTION ACCOUNT NO. ( col.1) NAME OF THE COLLECTOR ( col.II )
U4
05
UG
U7
U8
Ug
U10
U11
U12
U13
U14
015
U16
U17
U18
U19
U20
U21
U22▸
U23
U24
U25
U26
U27
U28
U29
U30 LOL
ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
ㄱ
ACKNOWLEDGEMENTAY 2013-14
return of income in
Receivedwith thanksfrom
ITR No. 1 SAHAJ ) 20 30 4S / SUGAM) 40 50 70 for assessment year 2013-14 , having the following particulars
A1 FIRST NAME
A2MIDDLENAME
A PERMANENT ACCOUNT NUMBER
A3 LAST NAME
AG DATE OF BIRTH
AS SEX
AZ INCOME TAXWARD/CIRCLE
Male Female DD
AS FLAT/DOOR/ BUILDING
AS ROAD/ STREET
A10 AREA/ LOCALITY
A11 TOWN/ C ISTRICT
A13 PIN
COUNTRY
A12STATE
A14Fill only one: filed Beforeduedate-139( 1 ) -1394) Revised t
COMPUTATION OF INCOME AND TAX RETURN Wh
B1 Gross Total Income
B1(
B2
B2 Deductions under Chapter VI -A
B3 Total Income
B3(
B4 Current Loss if any
B4(
B5
B5 Net Tax Payable
B6
B6 Interest Payable
B7
B7 Total Tax and Interest Payable
B8
B8 Total Advance Tax Paid
B9
B9 Total SelfAssessment Tax Paid
B10
B10 Total TDS Deducted
B11
B11 Total TCS Deducted
B12
B12 Total Prepaid Taxes ( B8 + B9 + B10 + B11 )
B13
313 Tax Payable ( B7 - B12 , If B7 > B12)
B14
B14 Refund( B12 - B7 , If B12 > B7 )
SIGN HERE
FOR OFFICIAL USE ONLY
→ STAMP RECEIPT NO. HERE
SEAL , DAE AND SIGNORE OF RECEIVING OFFICIAL
[Notification No. 34 /2013 / F.No . 142/5/2013- TPL ]
GAURAV KANAUJIA , Dy. Secy.
Note: The principal rules were published in the Gazette of India , Extraordinary , Part- II , Section 3. Sub- section ( ii) vide notification number S.O. 969(E ) , dated the 26th March , 1962 and last amended by income-tax (Second Amendment ) Rules , 2013 vide notification S.O. NO.410 ( E) dated 19 February , 2013 .
ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ ,
ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ,
P.R. 88 SC- 20
ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ .
ಭಾಗ ೪
ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ
ಅಧಿಸೂಚನೆ
ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 82 ಕೇನಿಪ್ರ 2013 , ಬೆಂಗಳೂರು , ದಿನಾಂಕ : 19/23 ನೇ ಸೆಪ್ಟೆಂಬರ್ 2013 .
2013 ನೇ ಸಾಲಿನ 23-05-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ- ಸೆಕ್ಷನ್ 3 (ii ) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ S.O. 1348 ( E ) ದಿನಾಂಕ 23-05-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ .
MINISTRY OF HEALTH AND FAMILY WELFARE (Department of Health and Family Welfare)
New Delhi , the 23rd May , 2013
NOTIFICATION
S.O. 1348 ( E ) . Whereas , on 15th May , 2010 , the Medical Council of India was superseded in exercise of the powers conferred by sub- section ( 1 ) of section 3A of the Indian Medical Council Act , 1956 (102 of 1956 ) ( hereinafter referred to as the said Act ) and the President, Vice- President and all other Members of the said Council vacated their offices ;
And whereas , on supersession of the Council , the Central Government constituted the Board of Governors vide notification of the Government of India , Ministry of Health and Family Welfare number S.O.1123 ( E) dated the 15th May, 2010 to perform the functions ofthe Council during the interregnum;
Andwhereas, the term of the Board of Governors had been extended to two years by the Indian Medical Council (Amendment) Act, 2011 ( 13 of 2011 ) and it was further extended upto three years by the Indian Medical Council ( Amendment ) Act , 2012 (20 of 2012) , with effect from the 15th May, 2010;
And whereas , the three year term of the Board of Governors had expired on the 14th May, 2013 and therefore, it has become necessary to go for reconstitution of the Board of Governors in accordance with the provisions of the Indian Medical Council (Amendment) Ordinance , 2013 (4 of 2013 ), which was promulgated by the President on the 21st May , 2013 , which came into force with effect from the 15th day of May 2013;
And whereas , section 3AA of the said Act , as inserted by the said Ordinance , requires the Central Government to reconstitute the Council under sub - section ( 1 ) of section 3 within a period of one hundred and eighty days with effect from the 15th day of May , 2013;
And whereas the proviso to section 3AA provides that the Board of Governors constituted under sub- section ( 4) of section 3A shall continue to exercise the powers and perform the functions of the Council till the new Council is reconstituted or for a period not exceeding one hundred and eighty days with effect from the 15th day of May, 2013 , whichever is earlier;
Now, therefore , in exercise of the powers conferred by sub- section ( 4) of section 3A of the said Act , the Central Government hereby reconstitutes the Board of Governors consisting of the following persons as its Chairperson and other Members , namely:-
(i) Dr. R.K. Srivastava , Former Director General of Health Service
Chairperson;
(!!)
Member;
Dr. K.S.Sharma , Director Academics ( TMC) and Professor Department of Anesthesiology, Critical Care & Pain , Tata Memorial Centre , Mumbai
Member;
(iii) Dr.K. Mohandas ,Vice -Chancellor , Kerala University of Health and Allied Sciences , Trissur
Member;
(iv)
(v)
Dr. Raja Babu Panwar , Vice - Chancellor , Rajasthan University of Health Sciences , Jaipur Dr. B. K. Rao , Chairman , Department of Critical
Member;
Careand Emergency Medicine , Sir Ganga Ram Hospital , New Delhi
(vi)
Member;
Dr.A. K. Bardhan , Medical Director, Dr. B. C. Roy Institute of Medical Science and Research , Indian Institute of Technology, Kharagpur
Member.
(vii) Dr.Manoj Singh , Professor of Pathology , All India Institute of Medical Sciences , New Delhi
2. The term of office of the Board of Governors shall be for a period of one hundred and eighty days with effect from the 15th day of May, 2013 or the reconstitution of the Council , whichever is earlier .
[ No. V.11011/1/2013-MEP - I ]
DR. VISHWAS MEHTA, JointSecretary.
ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ , ಆರ್ . ಆಂಜಿನಿ ,
P.R. 95
ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ,
SC - 20
ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ .
ಭಾಗ ೪ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರ, ಗುರುವಾರ , ಡಿಸೆಂಬರ್ ೧೨ , ೨೦೧೩
ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಸಚಿವಾಲಯ
ಅಧಿಸೂಚನೆ
ಸಂಖ್ಯೆ: ಸಂವ್ಯಶಾಇ 84 ಕೇನಿಪ್ರ 2013 , ಬೆಂಗಳೂರು , ದಿನಾಂಕ : 20/23 ನೇ ಸೆಪ್ಟೆಂಬರ್ 2013 .
2013 ನೇ ಸಾಲಿನ 02-05-2013ನೇ ದಿನಾಂಕದ ಭಾರತ ಸರ್ಕಾರದ ಗೆಜೆಟ್ನ ವಿಶೇಷ ಸಂಚಿಕೆಯ ಭಾಗ -11 ಸೆಕ್ಷನ್ 3 (i ) ರಲ್ಲಿ ಪ್ರಕಟವಾದ ಈ ಕೆಳಕಂಡ G.S.R. 277 ( E) ದಿನಾಂಕ 02-05-2013 ಅನ್ನು ಸಾರ್ವಜನಿಕರ ಮಾಹಿತಿಗಾಗಿ ಕರ್ನಾಟಕ ರಾಜ್ಯಪತ್ರದಲ್ಲಿ ಮರು ಪ್ರಕಟಿಸಲಾಗಿದೆ .
MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY
(Department of Telecommunications )
NewDelhi , the 2nd May, 2013
NOTIFICATION
G.S.R. 277 ( E) .-In exercise of the powers conferred by section 7 of the Indian Telegraph Act , 1885 ( 13 of 1885 ) , the Central Government hereby makes the following rules to amend the Indian Wireless Telegraphy (Commercial Radio Operator's Certificate of Proficiency and Licence to operate Global Maritime Distress and Safety System ) Rules , 1997 , namely :-
1. ( 1 ) These rules may be called the Indian Wireless Telegraphy ( Commercial Radio Operators Certificate of Proficiency and Licence to operate Global Maritime Distress and Safety System) Amendment Rules , 2013 .
(2) They shall come into force from the date of their publication in the Official Gazette .
2. In the Indian Wireless Telegraphy ( Commercial Radio Operator's Certificate of Proficiency and Licence to operate Global Maritime Distress and Safety System) Rules , 1997 ( hereinafter referred to as the said rules) ; in rule 8 , for sub - rule (2) ,the following sub rule shall be substituted , namely : -
"(2) On the expiry of the initial period of the validity of licence , it maybe renewed for a period of five years at a time , if the holder ofthe licence applies for renewal of the licence within a period of three months before the date of expiry of the period of licence except asprovided in rule 8A, and -
(0) pays a fee of one thousand rupees;
(ii) has a total experience of not less than six months within five years immediately preceeding the date of expiry of a licence ; and
(iii) satisfies the Central Government by re - examination or otherwise that he still possesses all of the eligibilities required for issue of the certificate " ;.
3. After rule 8 of the said rules , the following rule shall be inserted, namely: -
"8 A. Additional fees for late renewal :-
(1) In case the holder of the licence does not apply for its renewal prior to the date of expiry of the licence as under sub- rule ( 2) of rule 8 , he may apply for the renewal of licence within a period of two years after the date of expiry of the licence on payment of a additional fee at the rate of two percent of the renewal fee payable per month subject to a minimum of two hundred fifty rupees and if the delay in renewal is more than twelve months , then , the additional fees under this rule shall be compounded annually subject to condition that in such cases the licence shall be renewed only for a period of five years from the date of expiry of licence.
(2) In case the holder of the licence does not possess the requisite experience as laid down under sub - rule (2) of rule 8 , or applies for renewal of licence after two years from the expiry of the licence , he shall be required to pass Part II of the Global Maritime Distress and Safety System examination held by the Central Government in the Ministry of Communications and Information Technology at various centres and in such case the validity of the licence shall be five years commencing from the date of declaration of results of the said examination "
[F.No.P -14038/ 12 / 2012 - COP ]
MUNESH KUMAR ,
Dy. WirelessAdvisor.
Note : The principal rules were published in the Gazette of India , Part II , Section 3, sub - section ( i ) vide notification number G.S.R. 133 , dated the 6th July, 1998 , published in the Gazette of India , dated the 25th July, 1998 .
ಕರ್ನಾಟಕ ರಾಜ್ಯಪಾಲರ ಆಜ್ಞಾನುಸಾರ ಮತ್ತು ಅವರ ಹೆಸರಿನಲ್ಲಿ, ಆರ್. ಆಂಜಿನಿ ,
ಸಹಾಯಕ ಪ್ರಾರೂಪಕಾರ ಮತ್ತು ಪದನಿಮಿತ್ತ P.R. 97
ಸರ್ಕಾರದ ಉಪ ಕಾರ್ಯದರ್ಶಿ ,
SC - 20
ಸಂಸದೀಯ ವ್ಯವಹಾರಗಳು ಮತ್ತು ಶಾಸನ ರಚನೆ ಇಲಾಖೆ .
ಸರ್ಕಾರಿ ಕೇಂದ್ರ ಮುದ್ರಣಾಲಯ , ಘಟಕ -2 , ಬೆಂಗಳೂರು