Notification No. 47/2026 [F. No. 370142/7/2026-TPL] / GSR 228(E) : Income-tax (Fourth Amendment) Rules, 2026

[भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 75 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2026 G.S.R. 228(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend Income- tax Rules, 1962, namely: - 1. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2026; (2) They shall come into force with effect from the 31st day of March, 2026 and shall apply in respect of returns filed for A.Y. 2026-27. 2. In the Income-tax Rules, 1962, in Appendix II, for FORM ITR-3, the following FORM shall be substituted, namely: ––– FORM ITR- 3 INDIAN INCOME TAX RETURN (For individuals and HUFs having income from profits and gains of business or profession) (Please see rule 12 of the Income-tax Rules,1962) Assessment Year 2 0 2 6 - 2 7 PERSONAL INFORMATION (A1) First name (A2) Middle name (A3) Last name (A4) PAN Addresses to be provided for communication purposes: Primary Address: (A5a) Flat/Door/Block No. (A6a) Name Of Premises/Building/Village (A7a) Road/Street/Post Office (A9a) Area/locality (A10a) Town/City/District (A11a) State (A12a) PIN code/ZIP code (A13a) Country Secondary Address: (A5b) Flat/Door/Block No. (A6b) Name Of Premises/Building/Village (A7b) Road/Street/Post Office (A9b) Area/locality (A10b) Town/City/District (A11b) State (A12b) PIN code/ZIP code (A13b) Country (A14) Status (Tick)   Individual HUF (A15) Date of Commencement of Business (DD/MM/YYYY) (A16) Aadhaar Number (12 digits) Details to be provided for communication purposes: (A17) Residential/Office Phone Number with STD code/Primary Mobile No. of the taxpayer (A8) Date of Birth/ Formation (DD/MM/YYYY) Secondary Mobile No. (A18) Primary Email ID of the taxpayer Secondary Email ID A(19) (ai) Due Date for filing return of income [Dropdown to be provided] : 1. 31st August 2. 31st October 3. 30th November FILING STATUS (A19) (aii) Filed u/s (Tick) 139(1)- On or Before due date,  139(4)- After due date,  139(5)- Revised Return,  92CD-Modified return,  119(2)(b)- After condonation of delay Or Filed in response to notice u/s 139(9)  142(1),  148,  153C A19(b) Do you have income from business or profession for current Assessment Year? (Tick)  Yes  No (I) If answer to A19(b) is Yes, have you filed ITR 3/4 and have filed form10IEA within due date for any earlier assessment year for choosing old tax regime? (Tick)  Yes  No (A) If answer to (I) is yes, then i. Furnish form 10IEA acknowledgement number and assessment year for which this form for choosing old tax regime was filed. ii. Have you filed ITR 3/4 in past and have re-entered new tax regime by filing form 10IEA for any assessment year subsequent to assessment year in which first form 10IEA was filed for choosing old tax regime? (Tick)  Yes  No 76 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (a) If answer to (I)(A)(ii) is Yes, provide the acknowledgement number of second form 10IEA and assessment year for which this form for choosing new tax regime was filed, and furnish ITR in new tax regime. (b) If answer to (I)(A)(ii) is No, have you furnished form 10IEA for re-entering in new tax regime in current assessment year? (Tick)  Yes  No (b)(i) If yes, then provide the acknowledgement number of form 10IEA and furnish ITR in new tax regime, (b)(ii) If No, then furnish ITR in old tax regime. (B) If answer to (I) is No, have you furnished form 10IEA within due date for current assessment year for choosing old tax regime? (Tick)  Yes  No i. If answer to (I)(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish return in old tax regime, ii. If answer to (I)(B) is No, furnish ITR in new tax regime. (II) If answer to A19(b) is No, do you wish to opt for old tax regime for the current Assessment Year? (Tick)  Yes  No Note- The default regime under section 115BAC(1A) is the ‘new regime’. ‘Old regime’ can be chosen by opting out of new regime u/s. 115BAC(6) by filing form 10IEA, which should be exercised on or before the due date for furnishing the return of income u/s 139(1). (c) Are you filing return of income under seventh proviso to Section 139(1) but otherwise not required to furnish return of income? – (Tick)  Yes  No If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)] (ci) Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account during the previous year? (Yes/No) Amount (Rs) (If Yes) (cii) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakh for travel to a foreign country for yourself or for any other person? (Yes/No) Amount (Rs) (If Yes) (ciii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of electricity during the previous year? (Yes/No) Amount (Rs) (If Yes) (civ) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) (Tick) o Yes o No (d) If revised/Defective/Modified, then enter Receipt No. and Date of filing original return (DD/MM/YYYY) / / (e) If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b), enter Unique Number/Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement (unique number) / / (f) Residential Status in India (for individuals) (Tick applicable option) A. Resident  You were in India for 182 days or more during the previous year [section 6(1)(a)]  You were in India for 60 days or more during the previous year, and have been in India for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where Explanation 1 is not applicable]  You are a citizen of India, who left India, for the purpose of employment, as a member of the crew of an Indian ship and were in India for 182 days or more during the previous year and 365 days or more within the preceding 4 years [Explanation 1(a) of section (6)(1)(c)]  You are a citizen of India or a person of Indian origin and have come on a visit to India during the previous year and were in India for a) 182 days or more during the previous year and 365 days or more within the preceding 4 years; or [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 77 (l) Whether you have held unlisted equity shares at any time during the previous year? (Tick)   Yes  No If yes, please furnish following information in respect of equity shares Name of compan y Type of Compan y PA N Opening balance Shares acquired during the year Shares transferred during the year Closing balance No. of share s Cost of acquisitio n No. of share s Date of subscriptio n / purchase Face valu e per shar e Issue price per shar e (in case of fresh issue ) Purchase price per share (in case of purchase from existing shareholde r) No. of share s Sale consideratio n No. of share s Cost of acquisitio n 1 2 3 4 5 6 7 8 9 10 11 12 13 14 (m) In case of non-resident, is there a permanent establishment (PE) in India? (Tick)   Yes  No b) 120 days or more during the previous year and 365 days or more within the preceding 4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section (6)(1)(c)] B. Resident but not Ordinarily Resident  You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)]  You have been in India for 729 days or less during the 7 preceding years [section 6(6)(a)]  You are a citizen of India or person of Indian origin, who comes on a visit to India, having total income, other than the income from foreign sources, exceeding Rs. 15 lakh and have been in India for 120 days or more but less than 182 days during the previous year [section 6(6)(c)]  You are a citizen of India having total income, other than the income from foreign sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other country or territory by reason of your domicile or residence or any other criteria of similar nature [section 6(6)(d) rws 6(1A)] C. Non-resident  You were a non-resident during the previous year. (i) Please specify the jurisdiction(s) of residence during the previous year - S.No. Jurisdiction of residence Taxpayer Identification Number 1 2 (ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify - Total period of stay in India during the previous year (in days) Total period of stay in India during the 4 preceding years (in days) Residential Status in India (for HUF) (Tick applicable option)  Resident  Resident but not Ordinarily Resident Non- resident (g) Do you want to claim the benefit under section 115H? (applicable in case of resident)  Yes  No (h) Are you governed by Portuguese Civil Code as per section 5A? (Tick)   Yes  No (If “YES” please fill Schedule 5A) (i) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, furnish following information - (1) Name of the representative assessee (2) Email-ID of the representative assessee (3) Contact number of the representative assessee (j) Whether you were Director in a company at any time during the previous year? (Tick)   Yes  No If yes, please furnish following information - Name of Company Type of Company PAN Whether its shares are listed or unlisted Director Identification Number (DIN) (k) Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following information Name of Firm PAN 78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] (n) In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick)  Yes  No please provide details of (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to Section 9(1)(i) (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i). (o) Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible foreign exchange?  Yes  No (p) Whether you are an FPI? Yes/No If yes, please provide SEBI Regn. No (q) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) LEI Number Valid upto date AUDIT INFORMATION A20 a1 Are you liable to maintain accounts as per section 44AA? (Tick) Yes  No a2 Whether assessee is declaring income only under section 44AE/44B/44BB/44AD/44ADA/44BBA/44BBC/44BBD  Yes  No a2i Please select the range of total sales/turnover/gross receipts of business  Up to Rs. 1 crore  More than Rs. 1 crore and up to Rs. 10 crores  More than Rs. 10 crores a2ii If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please select the percentage of amounts received in cash & non a/c payee cheque/ bank draft out of the aggregate receipts during the previous year  Up to 5%  More than 5% (Note: If this percentage is more than 5%, you are liable for audit u/s. 44AB) a2iii If “More than Rs. 1 crore and up to Rs. 10 crores” option is selected at a2i, please select the percentage of payments made in cash & non a/c payee cheque/ bank draft out of the aggregate payments made during the previous year  Up to 5%  More than 5% (Note: If this percentage is more than 5%, you are liable for audit u/s. 44AB) (b) Are you liable for audit under section 44AB? (Tick)   Yes  No If Yes is selected at (b), mention by virtue of which of the following conditions: (bi) Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)  (bii) Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick applicable section) 44AD, 44ADA, 44AE, 44BB (biii) Others (Tick)  (c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes  No If Yes, furnish the following information below (1) Date of furnishing of audit report (DD/MM/YYYY) (2) Acknowledgement number of the audit report (3) Name of the auditor (proprietorship/ firm) (4) PAN/ Aadhaar No. of the proprietorship/ firm (di) Are you liable for Audit u/s 92E?  Yes No (dii) If (di) is Yes, Whether the accounts have been audited u/s 92E?  Yes  No Date of furnishing the audit report? DD/MM/YY Acknowledgement number (diii) If liable to furnish other audit report, mention whether have you furnished such report. If yes, please provide the details as under: Sl. No. Section Code Date (DD/MM/YYYY) Acknowledgement number (e) If liable to audit under any Act other than the Income-tax act, mention the Act, section and date of furnishing the audit report? Act and section (DD/MM/YY) Act and section (DD/MM/YY) [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 79 NATURE OF BUSINESS NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN THOSE DECLARING INCOME UNDER SECTIONS 44AD, 44ADA AND 44AE) S.No. Code Trade name of the proprietorship, if any Description (i) (ii) (iii) Part A- BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2026 OF THE PROPRIETORY BUSINESS OR PROFESSION (fill items below in a case where regular books of account are maintained, otherwise fill item 6) SOURCES OF FUNDS 1 Proprietor’s fund a Proprietor’s capital a b Reserves and Surplus i Revaluation Reserve bi ii Capital Reserve bii iii Statutory Reserve biii iv Any other Reserve biv v Total (bi + bii + biii + biv) bv c Total proprietor’s fund (a + bv) 1c 2 Loan funds a Secured loans i Foreign Currency Loans ai ii Rupee Loans A From Banks iiA B From others iiB C Total ( iiA + iiB) iiC iii Total (ai + iiC) aiii b Unsecured loans (including deposits) i From Banks bi ii From others bii iii Total (bi + bii) biii c Total Loan Funds (aiii + biii) 2c 3 Deferred tax liability 3 4 Advances i From persons specified in section 40A(2)(b) of the I. T. Act i ii From others ii iii Total Advances (i + ii) 4iii 5 Sources of funds (1c + 2c +3+4iii) 5 80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] APPLICATION OF FUNDS 1 Fixed assets a Gross: Block 1a b Depreciation 1b c Net Block (a – b) 1c d Capital work-in-progress 1d e Total (1c + 1d) 1e 2 Investments a Long-term investments i Government and other Securities - Quoted ai ii Government and other Securities – Unquoted aii iii Total (ai + aii) aiii b Short-term investments i Equity Shares, including share application money bi ii Preference Shares bii iii Debentures biii iv Total (bi + bii + biii) biv c Total investments (aiii + biv) 2c 3 Current assets, loans and advances a Current assets i Inventories A Stores/consumables including packing material iA B Raw materials iB C Stock-in-process iC D Finished Goods/Traded Goods iD E Total (iA + iB + iC + iD) iE ii Sundry Debtors aii iii Cash and Bank Balances A Cash-in-hand iiiA B Balance with banks iiiB C Total (iiiA + iiiB) iiiC iv Other Current Assets aiv v Total current assets (iE + aii + iiiC + aiv) av b Loans and advances i Advances recoverable in cash or in kind or for value to be received bi ii Deposits, loans and advances to corporates and others bii iii Balance with Revenue Authorities biii iv Total (bi + bii + biii) biv c Total of current assets, loans and advances (av + biv) 3c d Current liabilities and provisions i Current liabilities A Sundry Creditors iA B Liability for Leased Assets iB C Interest Accrued on above iC D Interest accrued but not due on loans iD [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 81 E Total (iA + iB + iC + iD) iE ii Provisions A Provision for Income Tax iiA B Provision for Leave encashment/Superannuation/Gratuity iiB C Other Provisions iiC D Total (iiA + iiB + iiC) iiD iii Total (iE + iiD) diii e Net current assets (3c – diii) 3e 4 a Miscellaneous expenditure not written off or adjusted 4a b Deferred tax asset 4b c Profit and loss account/ Accumulated balance 4c d Total (4a + 4b + 4c) 4d 5 Total, application of funds (1e + 2c + 3e +4d) 5 NO ACCOUNT CASE 6 In a case where regular books of account of business or profession are not maintained - (furnish the following information as on 31st day of March, 2026, in respect of business or profession) a Amount of total sundry debtors 6a b Amount of total sundry creditors 6b c Amount of total stock-in-trade 6c d Amount of the cash balance 6d Part A- Manufacturing Account Manufacturing Account for the financial year 2025-26 (fill items 1 to 3 in a case where regular books of account are maintained, otherwise fill items 61 to 65 as applicable) 1 Debits to manufacturing account A Opening Inventory i Opening stock of raw-material i ii Opening stock of Work in progress ii iii Total (i + ii) Aiii B Purchases (net of refunds and duty or tax, if any) B C Direct wages C D Direct expenses (Di + Dii + Diii) D i Carriage inward i ii Power and fuel ii iii Other direct expenses iii E Factory Overheads I Indirect wages i ii Factory rent and rates ii iii Factory Insurance iii iv Factory fuel and power iv v Factory general expenses v vi Depreciation of factory machinery vi vii Total ( i + ii + iii + iv + v + vi) Evii F Total of Debits to Manufacturing Account ( Aiii + B + C + D + Evii) 1F 2 Closing Stock i Raw material 2i ii Work-in-progress 2ii Total (2i +2ii) 2 3 Cost of Goods Produced – transferred to Trading Account (1F - 2) 3 82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Part A- Trading Account Trading Account for the financial year 2025-26(fill items 4 to 12 in a case where regular books of account are maintained, otherwise fill items 61 to 65 as applicable) CREDITS TO TRADING ACCOUNT 4 Revenue from operations A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any) i Sale of goods i ii Sale of services ii iii Other operating revenues (specify nature and amount) a iiia b iiib c Total (iiia + iiib) iiic iv Total (i + ii + iiic) Aiv B Gross receipts from Profession B C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied i Union Excise duties i ii Service tax ii iii VAT/ Sales tax iii iv Central Goods & Service Tax (CGST) iv v State Goods & Services Tax (SGST) V vi Integrated Goods & Services Tax (IGST) vi vii Union Territory Goods & Services Tax (UTGST) vii viii Any other duty, tax and cess viii ix Total (i + ii + iii + iv +v+ vi + vii + viii) Cix D Total Revenue from operations (Aiv + B +Cix) 4D 5 Closing Stock of Finished Goods 5 6 Total of credits to Trading Account (4D + 5) 6 DEBITS TO TRADING ACCOUNT 7 Opening Stock of Finished Goods 7 8 Purchases (net of refunds and duty or tax, if any) 8 9 Direct Expenses (9i + 9ii + 9iii) 9 i Carriage inward 9i ii Power and fuel 9ii iii Other direct expenses Note: Row can be added as per the nature of Direct Expenses 9iii 10 Duties and taxes, paid or payable, in respect of goods and services purchased i Custom duty 10i ii Counter veiling duty 10ii iii Special additional duty 10iii iv Union excise duty 10iv v Service tax 10v vi VAT/ Sales tax 10vi vii Central Goods & Service Tax (CGST) 10vii viii State Goods & Services Tax (SGST) 10viii ix Integrated Goods & Services Tax (IGST) 10ix x Union Territory Goods & Services Tax (UTGST) 10x xi Any other tax, paid or payable 10xi [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 83 xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii 11 Cost of goods produced – Transferred from Manufacturing Account 11 12 Gross Profit from Business/Profession - transferred to Profit and Loss account (6-7-8-9-10xii-11) 12 12a Turnover from Intraday Trading 12a 12b Income from Intraday Trading - transferred to Profit and Loss account 12b 12c Turnover from Futures & Options Trading 12c 12d Income from Futures & Options Trading - transferred to Profit and Loss account 12d Part A-P& L Profit and Loss Account for the financial year 2025-26(fill items 13 to 60 & 66 in a case where regular books of account are maintained, otherwise fill items 61 to 65 as applicable) CREDITS TO PROFIT AND LOSS ACCOUNT 13 Gross profit transferred from Trading Account (12+12b+12d) 13 14 Other income i Rent i ii Commission ii iii Dividend income iii iv Interest income iv v Profit on sale of fixed assets v vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi vii Profit on sale of other investment vii viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii ix Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) ix x Agricultural income x xi Any other income (specify nature and amount) a xia b xib C Total (xia + xib) xic xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii 15 Total of credits to profit and loss account (13+14xii) 15 DEBITS TO PROFIT AND LOSS ACCOUNT 16 Freight outward 16 17 Consumption of stores and spare parts 17 18 Power and fuel 18 19 Rents 19 20 Repairs to building 20 21 Repairs to machinery 21 22 Compensation to employees i Salaries and wages 22i ii Bonus 22ii iii Reimbursement of medical expenses 22iii iv Leave encashment 22iv v Leave travel benefits 22v vi Contribution to approved superannuation fund 22vi vii Contribution to recognised provident fund 22vii viii Contribution to recognised gratuity fund 22viii ix Contribution to any other fund 22ix 84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] x Any other benefit to employees in respect of which an expenditure has been incurred 22x xi Total compensation to employees (total of 22i to 22x) 22xi xii Whether any compensation, included in 22xi, paid to non-residents xiia Yes / No If Yes, amount paid to non-residents xiib 23 Insurance i Medical Insurance 23i ii Life Insurance 23ii iii Keyman’s Insurance 23iii iv Other Insurance including factory, office, car, goods, etc. 23iv v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v 24 Workmen and staff welfare expenses 24 25 Entertainment 25 26 Hospitality 26 27 Conference 27 28 Sales promotion including publicity (other than advertisement) 28 29 Advertisement 29 30 Commission i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i ii To others ii iii Total (i + ii) 30iii 31 Royalty i Paid outside India, or paid in India to a non- resident other than a company or a foreign company i ii To others ii iii Total (i + ii) 31iii 32 Professional / Consultancy fees / Fee for technical services i Paid outside India, or paid in India to a non- resident other than a company or a foreign company i ii To others ii iii Total (i + ii) 32iii 33 Hotel, boarding and Lodging 33 34 Traveling expenses other than on foreign traveling 34 35 Foreign travelling expenses 35 36 Conveyance expenses 36 37 Telephone expenses 37 38 Guest House expenses 38 39 Club expenses 39 40 Festival celebration expenses 40 41 Scholarship 41 42 Gift 42 43 Donation 43 44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income) i Union excise duty 44i ii Service tax 44ii [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 85 iii VAT/ Sales tax 44iii iv Cess 44iv v Central Goods & Service Tax (CGST) 44v vi State Goods & Services Tax (SGST) 44vi vii Integrated Goods & Services Tax (IGST) 44vii viii Union Territory Goods & Services Tax (UTGST) 44viii ix Any other rate, tax, duty or cess incl STT and CTT 44ix x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x 45 Audit fee 45 46 Other expenses (specify nature and amount) i i ii ii iii Total (i + ii) 46iii 47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount) i1 47 i1 i2 47 i2 i3 47 i3 i Rows can be added as required Total (47i1+47i2+47i3) 47i ii Others (more than Rs. 1 lakh) where PAN/Aadhaar No. is not available (provide name and complete address) 47ii iii Others (amounts less than Rs. 1 lakh) 47iii iv Total Bad Debt (47i + 47ii + 47iii) 47iv 48 Provision for bad and doubtful debts 48 49 Other provisions 49 50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47 iv + 48 + 49)] 50 51 Interest i Paid outside India, or paid in India to a non- resident other than a company or a foreign company i ii To others ii iii Total (i + ii) 51iii 52 Depreciation and amortization 52 53 Net profit before taxes (50 – 51iii – 52) 53 PROVISION FOR TAX AND APPROPRIATIONS 54 Provision for current tax 54 55 Provision for Deferred Tax 55 56 Profit after tax (53 - 54 - 55) 56 57 Balance brought forward from previous year 57 58 Amount available for appropriation (56 + 57) 58 59 Transferred to reserves and surplus 59 60 Balance carried to balance sheet in proprietor’s account (58 –59) 60 PRESUMPTIVE INCOME CASES 61 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD SR.NO Name of Business Business code Description (i) Gross Turnover or Gross Receipts (iA + iB + iC) (61i limited to Rs.2 Crores, however if 61iB + 61iC is less than or equal to 5% of 61i then the limit under 61i is extended to Rs.3 Crores.) 61i 86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] A Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date iA B Receipts in Cash iB C Any mode other than A and B iC (ii) Presumptive Income under section 44AD (iiA + iiB) 61ii A 6% of 61iA, or the amount claimed to have been earned, whichever is higher iiA B 8% of (61iB+61iC), or the amount claimed to have been earned, whichever is higher iiB NOTE—If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of account and have a tax audit under section 44AB 62 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA SR.NO Name of Business/Profession Business code Description (i) Gross Receipts (62i limited to Rs.50 Lakh, however if 62iB + 62iC is less than or equal to 5% of 62i then limit under 62i is extended to Rs.75 Lakh) 62i A Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or prescribed electronic modes received before specified date iA B Receipts in Cash iB C Any mode other than A and B iC (ii) Presumptive Income under section 44ADA (50% of 62i, or the amount claimed to have been earned, whichever is higher) 62ii NOTE—If income is less than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit under section 44AB 63 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE SR.NO Name of Business Business code Description Registration No. of goods carriage Whether owned/leased/ hired Tonnage capacity of goods carriage (in MT) Number of months for which goods carriage was owned/leased/hired by assessee Presumptive income u/s 44AE for the goods carriage (Computed @ Rs.1000 per ton per month in case tonnage exceeds 12MT, or else @ Rs.7500 per month) or the amount claimed to have been actually earned, whichever is higher (i) (1) (2) (3) (4) (5) (a) (b) Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles) Total (ii) Total presumptive income from goods carriage u/s 44AE [total of column (5) of table 63(i)] 63(ii) NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired at any time during the year exceeds 10, then , it is mandatory to maintain books of account and have a tax audit under section 44AB NO ACCOUNT CASE 64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnish the following information for previous year 2025-26 in respect of business or profession - (i) For assessee carrying on Business a Gross receipts (a1 + a2) ia 1 Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date a1 2 Any other mode a2 b Gross profit ib c Expenses ic d Net profit 64i [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 87 (ii) For assessee carrying on Profession a Gross receipts (a1 + a2) iia 1 Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received or other prescribed electronic modes before specified date a1 2 Any other mode a2 b Gross profit iib c Expenses iic d Net profit 64ii (iii)Total profit (64i + 64ii) 64iii 65 i Turnover from speculative activity 65i ii Gross Profit 65ii iii Expenditure, if any 65iii iv Net income from speculative activity (65ii-65iii) 65iv 66 In case of Non-Resident, if the total income comprises of profits and gains from business referred to in sections 44B, 44BB, 44BBA, 44BBC, 44BBD, furnish the following information i Gross receipts / Turnover 66i ii Net profit 66ii Part A- OI Other Information (mandatory if liable for audit under section 44AB; for others, fill if applicable) OTHER INFORMATION 1 Method of accounting employed in the previous year (Tick)   mercantile  cash 2 Is there any change in method of accounting (Tick)   Yes  No 3a Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column XI (3) of Schedule ICDS] 3a 3b Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column XI(4) of Schedule ICDS] 3b 4 Method of valuation of closing stock employed in the previous year 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)  b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3)  c Is there any change in stock valuation method (Tick)   Yes  No d Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation specified under section 145A 4d e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A 4e 5 Amounts not credited to the profit and loss account, being - a the items falling within the scope of section 28 5a b the proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned 5b c escalation claims accepted during the previous year 5c d any other item of income 5d e capital receipt, if any 5e f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) 5f 6 Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-fulfilment of conditions specified in relevant clauses a Premium paid for insurance against risk of damage or destruction of stocks or store [36(1)(i)] 6a b Premium paid for insurance on the health of employees [36(1)(ib)] 6b 88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] c Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend [36(1)(ii)] 6c d Any amount of interest paid in respect of borrowed capital [36(1)(iii)] 6d e Amount of discount on a zero-coupon bond [36(1)(iiia)] 6e f Amount of contributions to a recognised provident fund [36(1)(iv)] 6f g Amount of contributions to an approved superannuation fund [36(1)(iv)] 6g h Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] 6h i Amount of contributions to an approved gratuity fund [36(1)(v)] 6i j Amount of contributions to any other fund 6j k Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] 6k l Amount of bad and doubtful debts [36(1)(vii)] 6l m Provision for bad and doubtful debts [36(1)(viia)] 6m n Amount transferred to any special reserve [36(1)(viii)] 6n o Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] 6o p Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] 6p q Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] 6q r Any other disallowance 6r s Total amount disallowable under section 36 (total of 6a to 6r) 6s 7 Amounts debited to the profit and loss account, to the extent disallowable under section 37 a Expenditure of capital nature [37(1)] 7a b Expenditure of personal nature [37(1)] 7b c Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] 7c d Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] 7d e Expenditure by way of penalty or fine for violation of any law for the time being in force 7e f Any other penalty or fine 7f g Expenditure incurred for any purpose which is an offence or which is prohibited by law 7g h Amount of any liability of a contingent nature 7h i Any other amount not allowable under section 37 7i j Total amount disallowable under section 37 (total of 7a to 7i) 7j 8 A Amounts debited to the profit and loss account, to the extent disallowable under section 40 a Amount disallowable under section 40 (a)(i), on account of non-compliance with the provisions of Chapter XVII-B Aa b Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B Ab [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 89 c Amount disallowable under section 40(a)(ib), on account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 Ac d Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B Ad e Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] Ae f Amount paid as wealth tax [40(a)(iia)] Af g Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) Ag h Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40(b)/40(ba)] Ah i Any other disallowance Ai j Total amount disallowable under section 40(total of Aa to Ai) 8Aj B Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B 9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A a Amounts paid to persons specified in section 40A(2)(b) 9a b Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) 9b c Provision for payment of gratuity [40A(7)] 9c d Any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 9d e Any other disallowance 9e f Total amount disallowable under section 40A (total of 9a to 9e) 9f 10 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year a Any sum in the nature of tax, duty, cess or fee under any law 10a b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 10b c Any sum payable to an employee as bonus or commission for services rendered 10c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d da Any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government, in accordance with the terms and conditions of the agreement governing such loan or borrowing 10da e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co- operative bank other than a primary agricultural credit or a primary co-operative agricultural and rural development bank 10e f Any sum payable towards leave encashment 10f g Any sum payable to the Indian Railways for the use of railway assets 10g h Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 10h i Total amount allowable under section 43B (total of 10a to 10h) 10i 90 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 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 any law 11a b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 11b c Any sum payable to an employee as bonus or commission for services rendered 11c d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 11d da Any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government, in accordance with the terms and conditions of the agreement governing such loan or borrowing 11da e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co- operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 11e f Any sum payable towards leave encashment 11f g Any sum payable to the Indian Railways for the use of railway assets 11g h Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 11h i Total amount disallowable under Section 43B (total of 11a to 11h) 11i 12 Amount of credit outstanding in the accounts in respect of a Union Excise Duty 12a b Service tax 12b c VAT/sales tax 12c d Central Goods & Service Tax (CGST) 12d e State Goods & Services Tax (SGST) 12e f Integrated Goods & Services Tax (IGST) 12f g Union Territory Goods & Services Tax (UTGST) 12g h Any other tax 12h i Total amount outstanding (total of 12a to 12h) 12i 13 Amounts deemed to be profits and gains under section 33AB or 33ABA 13 14 Any amount of profit chargeable to tax under section 41 14 15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15 16 Amount of expenditure disallowed u/s 14A 16 17 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 17 18 Whether assessee is exercising option under subsection 2A of section 92CE Tick)Yes  No [If yes, please fill schedule TPSA] 18 Part A – QD Quantitative details (mandatory if liable for audit under section 44AB) QUANTITATIVE DETAILS (a) In the case of a trading concern 1 Opening stock 1 2 Purchase during the previous year 2 3 Sales during the previous year 3 4 Closing stock 4 5 Shortage/ excess, if any 5 (b) In the case of a manufacturing concern 6 Raw materials [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 91 a Opening stock 6a b Purchases during the previous year 6b c Consumption during the previous year 6c d Sales during the previous year 6d e Closing stock 6e f Yield finished products 6f g Percentage of yield 6g h Shortage/ excess, if any 6h 7 Finished products/ By-products a opening stock 7a b purchase during the previous year 7b c quantity manufactured during the previous year 7c d sales during the previous year 7d e closing stock 7e f shortage/ excess, if any 7f 92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule S Details of Income from Salary SALARIES Name of Employer Nature of employer (Tick)  Drop down to be provided TAN of Employer (mandatory if tax is deducted) Address of employer Town/City State Pin code/Zip code 1 Gross Salary (1a + 1b + 1c+1d+1e+1f) 1 a Salary as per section 17(1) (drop down to be provided) 1a b Value of perquisites as per section 17(2) (drop down to be provided) 1b c Profit in lieu of salary as per section 17(3) (drop down to be provided) 1c d Income from retirement benefit account maintained in a notified country u/s 89A 1d e Income from retirement benefit account maintained in a country ‘other than notified country’ u/s 89A 1e f Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year 1f (Add multiple rows for Gross Salary in case of more than one employer) 2 Total Gross Salary (from all employers) 2 2a Income claimed for relief from taxation u/s 89A 2a 3 Less allowances to the extent exempt u/s 10 (drop-down to be provided in e-filing utility) (Note-Ensure that it is included in Total Gross salary in (2) above) 3 4 Net Salary (2 – 2a –3) 4 5 Deduction u/s 16 (5a + 5b + 5c) 5 a Standard deduction u/s 16(ia) 5a b Entertainment allowance u/s 16(ii) 5b c Professional tax u/s 16(iii) 5c 6 Income chargeable under the Head ‘Salaries’ (4 - 5) 6 Schedule HP Details of Income from House Property (Drop down to be provided indicating ownership of property) HOUSE PROPERTY 1 Address of property 1 Town/ City State Country PIN Code/ Zip Code Is the property co-owned?  Yes  No (if “YES” please enter following details) Your percentage of share in the property (%) Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property I II [Tick  the applicable option]  Let out  Self-occupied o Deemed let out Name(s) of Tenant(s) (if let out) PAN/Aadhaar No. of Tenant(s) (Please see note) PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed) I II a Gross rent received or receivable or lettable value 1a b The amount of rent which cannot be 1b c Tax paid to local authorities 1c d Total (1b + 1c) 1d e Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2) of the 1e f Annual value of the property owned (own percentage share x 1e) 1f [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 93 g 30% of 1f 1g h Interest payable on borrowed capital (Details are to be filled in the drop down to be provided in e-filing utility) 1h i Total (1g+ 1h) 1i j Arrears/Unrealised rent received during the year less 30% 1j k Income from house property 1 (1f – 1i + 1j) 1k (fill up details separately for each property) 2 Pass through income/Loss if any * 2 3 Income under the head “Income from house property” (Ʃ1k + 2) (if negative take the figure to 2i of schedule CYLA) 3 NOTE ► Please include the income of the specified persons referred to in Schedule SPI and Pass-through income referred to in schedule PTI while computing the income under this head NOTE ► Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB. Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I. Schedule BP Computation of income from business or profession INCOME FROM BUSINESS OR PROFESSION A From business or profession other than speculative business and specified business 1 Profit before tax as per profit and loss account (item 53, 61(ii), 62(ii), 63(ii), 64(iii), 65(iv) and 66(ii) of P&L) 1 2a Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss) [Sl.no.12b of Trading account + Sl.no 65iv of Schedule P&L] 2a 2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign in case of loss) 2b 3 Income/ receipts credited to profit and loss account considered under other heads of income or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH a Salaries 3a b House property 3b c Capital gains 3c d Other sources 3d di Dividend income 3di dii other than Dividend income 3dii e u/s 115BBF 3e f u/s 115BBG 3f g u/s 115BBH (net of Cost of Acquisition) 3g (Item No. A of Schedule VDA) 4a Profit or loss included in 1, which is referred to in section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBC/44BBD/44DA (drop down to be provided) 4a 4b Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided and capture as individual line item) 4b 5 Income credited to Profit and Loss account (included in 1) which is exempt a Share of income from firm(s) 5a b Share of income from AOP/ BOI 5b c Any other exempt income (specify nature and amount) i ci ii cii iiiTotal (ci + cii) 5ciii d Total exempt income (5a + 5b + 5ciii) 5d 5A Income or receipts credited to Profit and Loss account but not chargeable to tax under the Act 5A 6 Balance (1– 2a – 2b – 3a - 3b – 3c - 3d – 3e - 3f -3g– 4a-4b– 5d–5A) 6 7 Expenses debited to profit and loss account considered under other heads of a Salaries 7a b House property 7b c Capital gains 7c d Other sources 7d 94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] income/related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH e u/s 115BBF 7e f u/s 115BBG 7f g u/s 115BBH (other than Cost of Acquisition u/s 115BBH) 7g 8a Expenses debited to profit and loss account which relate to exempt income 8a 8b Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) 8b 9 Total (7a + 7b + 7c + 7d + 7e + 7f +7g+ 8a+8b) 9 10 Adjusted profit or loss (6+9) 10 11 Depreciation and amortization debited to profit and loss account 11 12 Depreciation allowable under Income-tax Act i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule- DEP) 12i ii Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules) 12ii iii Total (12i + 12ii) 12iii 13 Profit or loss after adjustment for depreciation (10 +11 – 12iii) 13 14 Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6 s of PartA-OI) 14 15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7j of PartA-OI) 15 16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of PartA-OI) 16 17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of PartA-OI) 17 18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11i of PartA-OI) 18 19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act,2006(17 of Part A-OI) 19 20 Deemed income under section 41 20 21 Deemed income under section 32AD/ 33AB/ 33ABA/ 35ABA /35ABB/ 40A(3A)/ 72A/80HHD/ 80-IA 21 22 Deemed income under section 43CA 22 23 Any other item of addition under section 28 to 44DA 23 24 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which individual/HUF/prop. concern is a partner) 24 25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Part A - OI) 25 26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) 26 27 Deduction allowable under section 32(1)(iii) 27 28 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (item x(4) of Schedule ESR) (if amount deductible under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 24) 28 29 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year (8B of PartA-OI) 29 30 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of PartA-OI) 30 31 Any other amount allowable as deduction 31 32 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3b + 4e of Part A- OI) 32 33 Total (27+28+29+30+31+32) 33 34 Income (13+26-33) 34 35 Profits and gains of business or profession deemed to be under - i Section 44AD (61(ii) of schedule P&L) 35i ii Section 44ADA (62(ii) of schedule P&L) 35ii iii Section 44AE (63(ii) of schedule P&L) 35iii iv Section 44B 35iv [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 95 v Section 44BB 35v via Section 44BBA 35via vib Section 44BBC 35vib vic Section 44BBD 35vic vii Section 44DA 35vii (item 4 of Form 3CE) viii Total (35i to 35vii) 35viii 36 Net profit or loss from business or profession other than speculative and specified business (34 + 35viii) 36 37 Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+ 37b + 37c + 37d + 37e + 37f) A37 a Income chargeable under Rule 7 37a b Deemed income chargeable under Rule 7A 37b c Deemed income chargeable under Rule 7B(1) 37c d Deemed income chargeable under Rule 7B(1A) 37d e Deemed income chargeable under Rule 8 37e f Income other than Rule 7A, 7B & 8 (Item No. 36) 37f 38 Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act [4b-(37a+37b+37c+37d+37e)] 38 B Computation of income from speculative business 39 Net profit or loss from speculative business as per profit or loss account (Item No. 2a) 39 40 Additions in accordance with section 28 to 44DA 40 41 Deductions in accordance with section 28 to 44DA 41 42 Income from speculative business (39+ 40 – 41) (if loss, take the figure to 6xix of schedule CFL) B42 C Computation of income from specified business under section 35AD 43 Net profit or loss from specified business as per profit or loss account 43 44 Additions in accordance with section 28 to 44DA 44 45 Deductions in accordance with section 28 to 44DA (other than deduction under section, (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 45 46 Profit or loss from specified business (43 + 44 -45) 46 47 Deductions in accordance with section 35AD(1) 47 48 Income from Specified Business (46-47) (if loss, take the figure to 7xix of schedule CFL) C48 49 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C49 D Income chargeable under the head ‘Profits and gains from business or profession’ A37+B42+C48) D E Intra head set off of business loss of current year Sl. Type of Business income Income of current year (Fill this column only if figure is zero or positive) Business loss set off Business income remaining after set off (1) (2) (3) = (1) – (2) i Loss to be set off (Fill this row only if figure is negative) (A37) ii Income from speculative business (B42) iii Income from specified business (C48) iv Total loss set off (ii + iii) v Loss remaining after set off (i – iv) NOTE 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 (Other than assets on which full capital expenditure is allowable as deduction under any other section) DEPRECIATION ON PLANT AND MACHINERY 1 Block of assets Plant and machinery 2 Rate (%) 15 30 40 45 (i) (ii) (iii) (iv) 3a Written down value on the first day of previous year 3b Adjustment as per second proviso to sub-section (3) of section 115BAC (Refer to rule 5) 3 Total (3a + 3b) 96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 4 Additions for a period of 180 days or more in the previous year 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 - 5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Additional depreciation, if any, on 4 13 Additional depreciation, if any, on 7 14 Additional depreciation relating to immediately preceding year on asset put to use for less than 180 days 15 Total depreciation (10+11+12+13+14) 16 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15) 17 Net aggregate depreciation (15- 16) 18 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17) 19 Expenditure incurred in connection with transfer of asset/ assets 20 Capital gains/ loss under section 50 (5 + 8 -3 - 4 -7 -19) (enter negative only if block ceases to exist) 21 Written down value on the last day of previous year (6+ 9 -15) (enter 0 if result is negative) Schedule DOA Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction) DEPRECIATION ON OTHER ASSETS 1 Block of assets Land Building (not including land)Furniture and fittings Intangible assets Ships 2 Rate (%) Nil 5 10 40 10 25 20 (i) (ii) (iii) (iv) (v) (vi) (vii) 3 Written down value on the first day of previous year 4 Additions for a period of 180 days or more in the previous year [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 97 5 Consideration or other realization during the previous year out of 3 or 4 6 Amount on which depreciation at full rate to be allowed (3 + 4 - 5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year 8 Consideration or other realizations during the year out of 7 9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative) 10 Depreciation on 6 at full rate 11 Depreciation on 9 at half rate 12 Total depreciation (10+11) 13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12) 14 Net aggregate depreciation (12- 13) 15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14) 16 Expenditure incurred in connection with transfer of asset/ assets 17 Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous year (6+ 9 -12) (enter 0 if result is negative) Schedule DEP Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as deduction under any other section) SUMMARY OF DEPRECIATION ON ASSETS 1 Plant and machinery a Block entitled for depreciation @ 15 per cent (Schedule DPM -17i or 18i as applicable) 1a b Block entitled for depreciation @ 30 per cent (Schedule DPM - 17ii or 18ii as applicable) 1b c Block entitled for depreciation @ 40 per cent (Schedule DPM - 17iii or 18iii as applicable) 1c d Block entitled for depreciation @ 45 per cent ( Schedule DPM - 17iv or 18iv as applicable) 1d e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d) 1e 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA- 14ii or 15ii as applicable) 2a B Block entitled for depreciation @ 10 per cent (Schedule DOA- 14iii or 15iii as applicable) 2b c Block entitled for depreciation @ 40 per cent (Schedule DOA- 14iv or 15iv as applicable) 2c d Total depreciation on building (total of 2a + 2b + 2c) 2d 3 Furniture and fittings (Schedule DOA- 14v or 15v as applicable) 3 4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable) 4 5 Ships (Schedule DOA- 14vii or 15vii as applicable) 5 98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 6 Total depreciation (1e+2d+3+4+5) 6 Schedule DCG Deemed Capital Gains on sale of depreciable assets DEEMED CAPITAL GAINS 1 Plant and machinery a Block entitled for depreciation @ 15 per cent(Schedule DPM - 20i) 1a b Block entitled for depreciation @ 30 per cent (Schedule DPM – 20ii) 1b c Block entitled for depreciation @ 40 per cent (Schedule DPM - 20iii) 1c d Block entitled for depreciation @ 45 per cent (Schedule DPM - 20iv) 1d e Total (1a +1b + 1c+1d) 1e 2 Building (not including land) a Block entitled for depreciation @ 5 per cent (Schedule DOA- 17ii) 2a b Block entitled for depreciation @ 10 per cent (Schedule DOA- 17iii) 2b c Block entitled for depreciation @ 40 per cent (Schedule DOA- 17iv) 2c d Total (2a + 2b + 2c) 2d 3 Furniture and fittings (Schedule DOA- 17v) 3 4 Intangible assets (Schedule DOA- 17vi) 4 5 Ships (Schedule DOA- 17vii) 5 6 Total (1e+2d+3+4+5) 6 Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) Sl No Expenditure of the nature referred to in section (1) Amount, if any, debited to profit and loss account (2) Amount of deduction allowable (3) Amount of deduction in excess of the amount debited to profit and loss account (4) = (3) - (2) i 35(1)(i) ii 35(1)(ii) iii 35(1)(iia) iv 35(1)(iii) V 35(1)(iv) vi 35(2AA) vii 35(2AB) viii 35CCC ix 35CCD X Total NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA. Schedule CG Capital Gains CAPITAL GAINS A Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents) Short-term Capital 1 From sale of land or building or both (fill up details separately for each property) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains () [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 99 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii + biii) biv c Balance (aiii – biv) 1c d Deduction under section 54B/54G/54GA (Specify details initem D below) 1d e Short-term Capital Gains on Immovable property (1c - 1d) A1e f In case of transfer of immovable property, please furnish the following details (see note) S.No. Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentage share Amount Address of property, Country code, Zip code Pin code State NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. 2 From slump sale a i Fair market value as per Rule 11UAE(2) 2ai ii Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aii b Net worth of the undertaking or division(6(e) of Form 3CEA) 2b c Short term capital gains from slump sale (2aiii-2b) A2c 3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(ii) proviso (for FII) (where A4 is not applicable) a Full value of consideration 3a b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance (3a – 3biv) 3c d Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 3d e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) A3e 4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a STCG on transactions covered u/s 111A A4a b STCG from sale of shares not covered in sl.no. 4a or sale of debentures A4b 5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib 100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other than unquoted shares ii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii + biii) biv c Balance (5aiii – biv) 5c d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) 5d e Short-term capital gain on sale of securities (other than those at A3 above) by an FII (5c +5d) A5e 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above a i In case assets sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of Improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii + biii) biv c Balance (6aiii – biv) 6c d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 6d e Deemed short term capital gains on depreciable assets (6 of schedule- DCG) 6e f Deduction under section 54G/54GA 6f g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e -6f) A6g 7 Amount deemed to be short term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? o Yes o No o Not applicable. If yes, then provide the details below Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilized in Capital gains account (X) Previous year in which asset acquired/ constructed Amount utilized out of Capital Gains account i 2022-23 54G/54GA [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 101 ii 2023-24 54B/54G/54GA iii 2024-25 54B/54G/54GA b Amount deemed to be short term capital gains u/s 54B/54G/54GA, other than at ‘a’ Total amount deemed to be short term capital gains (aXi + aXii +aXiii+ b) A7 8 Pass Through Income/Loss in the nature of Short-Term Capital Gain, (Fill up schedule PTI) (A8a + A8b + A8c) A8 a Pass Through Income/ Loss in the nature of Short-Term Capital Gain, chargeable @ 20% A8a b Pass Through Income/Loss in the nature of Short-Term Capital Gain, chargeable @ 30% A8b c Pass Through Income/Loss in the nature of Short-Term Capital Gain, chargeable at applicable rates A8c 9 Amount of STCG included in A1-A8 but claimed as not chargeable to tax or chargeable at special rates as per DTAA(Applicable for non-residents only) Sl. No. Amount of income Item No. A1 to A8 above in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of STCG claimed as not chargeable to tax as per DTAA A9a b Total amount of STCG claimed as chargeable to tax at special rates as per DTAA A9b A(A) Capital Loss on buy back of shares [Short Term Capital loss @20% / 30% / Applicable rate] (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or sl.no.2d/2e of schedule OS) A(A) 10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8– A9a+A(A)) A10 B Long-term capital gain (LTCG) (Sub-items, 5, 6, 7 & 8 are not applicable for residents) Long-term Capital Gains 1 From sale of land or building or both (fill up details separately for each property from a to f) Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY a i Full value of consideration received/receivable ai ii Value of property as per stamp valuation authority aii iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii b Deductions under section 48 i Cost of acquisition without indexation bi iia Cost of acquisition with indexation (Applicable only for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024) biia iib Total cost of improvement b (a) Cost of improvement without indexation biib(a) (b) Year of improvement (c) Cost of Improvement with indexation (b & c applicable only for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024) biib(c) Add row iii Expenditure wholly and exclusively in connection with transfer biii iv Total biv iva Total (only for the purpose of computing eiB)(biia + Ʃbiib(c) + biii) (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024) biva c Balance (aiii – biv ) 1c 102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ca Balance (aiii – biva) (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024) (only for the purpose of computing eiB) (In case of negative, to be considered as nil) 1ca d Deduction under section 54/54B/54D/54EC/54F/54G/54GA (Specify details in item D below) 1d e Long-term Capital Gains on Immovable property (1c - 1d) B1e ea Long term Capital Gains on Immovable property (1ca – 1d) (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where acquisition is before 23rd July 2024 ) (only for the purpose of computing eiB) (In case of negative, to be considered as nil) B1ea ei Where acquisition is before 23rd July 2024 (for residents only) A. Tax as per 112(1)(a)(ii)(B) (1e*12.5%) B. Tax for the purposes of second proviso to section 112(1)(a) (1ea*20%) (Note : Tax computed at (ei) is for determining ‘excess amount to be ignored in e(ii)’ ) B1ei(A) B1ei(B) eii Excess amount, if any, that is required to be ignored as per second proviso to section 112(1)(a) (for residents only) [B1ei(A)- B1ei(B)] B1eii f In case of transfer of immovable property, please furnish the following details (see note) S.No. Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentage share Amount Address of property, Country code, Zip code Pin code and state NOTE ► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents. In case of more than one buyer, please indicate the respective percentage share and amount. g Total Long-term Capital Gains on all Immovable properties (ƩB1e) B1g h Total excess tax to be ignored (ƩB1eii) B1h 2 From slump sale a i Fair market value as per Rule 11UAE(2) 2ai ii Fair market value as per Rule 11UAE(3) 2aii iii Full value of consideration (higher of ai or aii) 2aii b Net worth of the undertaking or division(6(e) of Form 3CEA) 2b c Balance (2aiii – 2b) 2c d Deduction u/s 54EC /54F (Specify details in item D below) 2d e Long term capital gains from slump sale (2c-2d) B2e 3 From sale of (i) listed securities (other than a unit) or zero coupon bond as per Section 112(1); (ii) GDR of an Indian company referred in sec. 115ACA (applicable only for resident individuals) a Full value of consideration 3a b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance (3a – biv) 3c d Deduction under sections 54F (Specify details in item D below) 3d [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 103 e Long-term Capital Gains on assets at B3 (3c – 3d) B3e 4 From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A a LTCG u/s 112A (column 14 of Schedule 112A) 4a b Deduction under sections 54F (Specify details in item D below) 4b c Long-term Capital Gains on sale of capital assets at B4 (4a – 4b) B4c 5 For NON-RESIDENTS- from sale of unlisted shares or listed debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48) a LTCG computed without indexation benefit in respect of unlisted shares or listed debentures 5a b Deduction under sections 54F (Specify details in item D below) 5b c LTCG on unlisted shares or listed debentures (5a-5b) B5c 6 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds or GDR as referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other than securities referred to in section 112A for which column B7 is to be filled up) a i In case securities sold include shares of a company other than quoted shares, enter the following details a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii +biii) biv c Balance (aiii – biv) 6c d Deduction under section 54F (Specify details in item D below) 6d e Long-term Capital Gains on assets at B6 in case of NON-RESIDENT (6c – 6d) B6e 7 For FII/FPI(NON-RESIDENTS) - From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A read with section 115AD a LTCG u/s 112A [Column 14 of Schedule 115AD(1)(b)(iii) proviso] 7a b Deduction under sections 54F (Specify details in item D below) 7b c Long-term Capital Gains on sale of capital assets at B7 (7a – 7b) B7c 8 From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A) a LTCG on sale of foreign exchange asset (as per section 115F)(computed without indexation) 8a b Less deduction under section 115F (Specify details in item D below) 8b c Balance LTCG on sale of foreign exchange asset (8a- 8b) B8c 9 From sale of assets where B1 to B8 above are not applicable a i In case assets sold include shares of a company other than quoted shares, enter the following details 104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic ii Full value of consideration in respect of assets other than unquoted shares aii iii i. Total (ic + ii) aiii b Deductions under section 48 i Cost of acquisition without indexation bi ii Cost of improvement without indexation bii iii Expenditure wholly and exclusively in connection with transfer biii iv Total (bi + bii+biii) biv c Balance (9aiii – biv) 9c d Deduction under section 54D//54F/54G/54GA (Specify details in item D below) 9d e Long-term Capital Gains on assets at B9 above (9c- 9d) B9e 10 Amount deemed to be long-term capital gains a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? o Yes o No o Not applicable. If yes, then provide the details below Sl. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilized in Capital gains account (X) Previous year in which asset acquired/constructed Amount utilized out of Capital Gains account i 2022-23 54/54D/54F/54G/ 54GA ii 2023-24 54/54B/54D/54F/54G/54GA/ 54GB iii 2024-25 54/54B/54D/54F/54G/54GA b Amount deemed to be long-term capital gains, other than at ‘a’ Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b) B10 11 Pass Through Income/Loss in the nature of Long-Term Capital Gain (Fill up schedule PTI) (B11a1+B11a2) B11 a1 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% u/s 112A B11a1 a2 Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% under sections other than u/s 112A B11a2 12 Amount of LTCG included in items B1 to B11 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA (Applicable for non-residents only) Sl. No. Amount of income Item No. B1 to B11 above in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of LTCG claimed as not chargeable to tax as per DTAA B12a b Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA B12b B(A) Capital Loss on buy back of shares (Long Term Capital loss @12.5%) (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or sl.no.2d/2e of schedule OS) B(A) [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 105 13 Total long term capital gain chargeable under I.T. Act (B1g + B2e + B3e + B4c + B5c+ B6c + B7c + B8c+ B9e + B10 + B11 – B12a + B(A)) B13 C1 Sum of Capital Gain Incomes (8ii + 8iii + 8iv + 8v + 8vi + 8vii of table E below) C1 C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C2 C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3 D Information about deduction claimed against Capital Gains 1 In case of deduction u/s 54/54B/54D/54EC /54F/54G/54GA/115F give following details a Deduction claimed u/s 54 i Date of transfer of original asset ai dd/mm/yyyy ii Cost of new residential house aii iii Date of purchase /construction of new residential house aiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date aiv (iva) Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed av b Deduction claimed u/s 54B i Date of transfer of original asset bi dd/mm/yyyy ii Cost of new agricultural land bii iii Date of purchase of new agricultural land biii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date biv (iva) Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed bv c Deduction claimed u/s 54D i Date of acquisition of original asset ci dd/mm/yyyy ii Cost of purchase/ construction of new land or building for industrial undertaking cii iii Date of purchase of new land or building ciii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date civ (iva) Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed cv d Deduction claimed u/s 54EC i Date of transfer of original asset di dd/mm/yyyy ii Amount invested in specified/notified bonds (not exceeding fifty lakh rupees) dii iii Date of investment diii dd/mm/yyyy iv Amount of deduction claimed div e Deduction claimed u/s 54F i Date of transfer of original asset ei dd/mm/yyyy ii Cost of new residential house eii iii Date of purchase/construction of new residential house eiii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date eiv (iva)Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed ev f Deduction claimed u/s 54G i Date of transfer of original asset from urban area fi dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset fii iii Date of purchase/construction of new asset in an area other than urban area fiii dd/mm/yyyy 106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] iv Amount deposited in Capital Gains Accounts Scheme before due date fiv (iva)Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed fv g Deduction claimed u/s 54GA i Date of transfer of original asset from urban area gi dd/mm/yyyy ii Cost and expenses incurred for purchase or construction of new asset gii iii Date of purchase/construction of new asset in SEZ giii dd/mm/yyyy iv Amount deposited in Capital Gains Accounts Scheme before due date giv (iva)Date of deposit (ivb) Account number (ivc) IFS code dd/mm/yyyy v Amount of deduction claimed gv h Deduction claimed u/s 115F (for Non-Resident Indians) i Date of transfer of original foreign exchange asset hi dd/mm/yyyy ii Amount invested in new specified asset or savings certificate hii iii Date of investment hiii dd/mm/yyyy iv Amount of deduction claimed hiv i Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f + 1g + 1h) 1i E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B13a which is chargeable under DTAA) S. N o. Type of Capital Gain Capital Gain of current year (Fill this column only if computed figure is positive) Short term capital loss Long term capital Loss Current year’s capital gains remaini ng after set off (8=1-2- 3-4-5-6- 7)* 20% 30 % Applicab le rate DTA A rate 12.5% DTA A rate 1 2 3 4 5 6 7 8 i Capital Loss to be set off (Fill this row only, if figure comput ed is negativ e) ( A3e* + A4a* + A8a* + A(A) ) ( A5e * + A8b * + A(A ) ) (A1e*+ A2c*+ A4b*+ A6g*+ A7*+ A8c*+A( A)) A9b (B1g* + B2e*+ B3e*+ B4c*+ B5c*+ B6e*+ B7c*+ B8c*+ B9e*+ B10*+ B11a1 *+ B11a2 *+ B(A)) B12b ii 20% (A3e*+ A4a*+ A8a* + A(A)) [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 107 iii 30% (A5e*+ A8b* + A(A)) iv Applicable rate (A1e*+ A2c*+ A4b*+ A6g* + A7*+ A8c* + A(A)) v DTAA rates A9b vi 12.5% (B1g* + B2e* +B3e*+B 4c* + B5c* + B6e* + B7c* + B8c* + B9e* + B10* + B11a1*+ B11a2*+ B(A)) vii DTAA rates B12b vii i Total loss set off (ii + iii + iv + v + vi + vii) ix Loss remaining after set off (i- viii) The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) is after setoff with similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any. F Information about accrual/receipt of capital gain Type of Capital gain / Date Upto 15/6 16/6 to 15/9 16/9 to 15/12 16/12 to 15/3 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 Short-term capital gains taxable at the rate of 20% Enter value from item 5vi of schedule BFLA, if any. 2 Short-term capital gains taxable at the rate of 30% Enter value from item 5vii of schedule BFLA, if any. 3 Short-term capital gains taxable at applicable rates Enter value from item 5viii of schedule BFLA, if any. 4 Short-term capital gains taxable at DTAA rates Enter value from item 5ix of schedule BFLA, if any. 5 Long- term capital gains taxable at the rate of 12.5% 108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Enter value from item 5x of schedule BFLA, if any. 6 Long- term capital gains taxable at the rate DTAA rates Enter value from item 5xi of schedule BFLA, if any. 7 Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 17B of schedule SI, if any NOTE ► Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head Schedule 112A From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A S l. N o. Share/ Unit Acquir ed (On or before/ after 31stJan 2018) IS IN C od e Nam e of the Shar e/Uni t No. of Share s/Unit s Sale- price per Shar e/Uni t Full value of consid eration -If shares are acquir ed on or before 31.01.2 018 (Total Sale Value) (4*5) - If shares are Acquir ed after 31st Januar y 2018 – Please enter Full Value of Consid eration Cost of acqui sition witho ut index ation (high er of 8 or 9) Cost of acqui sition If the long- term capit al asset was acqui red befor e 01.02 .2018 , - Lowe r of 6 and 11 Fair Marke t Value per share/ unit as on 31st Janua ry,201 8 Tota l Fair Mar ket Valu e of capit al asset as per secti on 55(2 )(ac) - (4*1 0) Expend iture wholly and exclusiv ely in connect ion with transfe r Total deduct ions (7+12) Balan ce (6- 13) - Item 5 (a) of LTC G Sched ule of ITR3 (Col 1) (Col 1a) (Co l 2) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 Add rows Total [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 109 Schedule VDA Income from transfer of Virtual Digital Assets (Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction) Sl. No. Date of Acquisition Date of Transfer Head under which income to be taxed (Business/Capital Gain) Cost of Acquisition (In case of gift; a. Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner) Consideration Received Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 – Col. 5) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. A3g of Schedule BP) B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule CG) Schedule 115AD(1)(b)(iii) proviso For NON-RESIDENTS – From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A rws 115AD(1)(b)(iii) proviso Sl. No. Sha re/U nit Acq uire d (On or befo re/ afte r 31st Jan 2018 ) ISIN Code Na me of the Sh are /U nit No. of Shar es/U nits Sale - pric e per Sha re/U nit Full value of considerati on -If shares are acquired on or before 31.01.2018 (Total Sale Value) (4*5) - If shares are Acquired after 31st January 2018 – Please enter Full Value of Considerat ion Cost of acquisi tion withou t indexa tion (highe r of 8 or 9) Cost of acqu isitio n If the long- term capit al asset was acqu ired befo re 01.0 2.20 18, - Low er of 6 and 11 Fair Mark et Value per share/ unit as on 31st Janua ry, 2018 Tot al Fair Mar ket Val ue of capi tal asse t as per secti on 55(2 )(ac )- (4*1 0) Expe nditu re wholl y and exclu sively in conn ectio n with trans fer Total deducti ons (7+12) Balanc e (6-13) -Item 8 (a) of LTCG Schedu le of ITR3 (Co l 1) (Col 1a) (Col 2) (C ol 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14) 1 2 3 4 Add rows Total 110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule OS Income from other sources OTHER SOURCES 1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1 a Dividends, Gross (ai+aii+aiii) 1a i Dividend income other than ii and iii ai ii Dividend income u/s 2(22)(e) aii iii Dividend income u/s 2(22)(f) aiii b Interest, Gross (bi + bii + biii + biv + bv + bvi + bvii + bviii + bix) 1b i From Savings Bank bi ii From Deposits (Bank/ Post Office/ Co-operative) Society/) bii iii From Income-tax Refund biii iv In the nature of Pass-through income/Loss biv v Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(11) bv vi Interest accrued on contributions to provident fund to the extent taxable as per Second proviso to section 10(11) bvi vii Interest accrued on contributions to provident fund to the extent taxable as per first proviso to section 10(12) bvii viii Interest accrued on contributions to provident fund to the extent taxable as per second proviso to section 10(12) bviii ix Others including interest from Companies, NBFCs & HFCs bix c Rental income from machinery, plants, buildings, etc., Gross 1c d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) 1d i Aggregate value of sum of money received without consideration di ii In case immovable property is received without consideration, stamp duty value of property dii iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii iv In case any other property is received without consideration, fair market value of property div v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration dv e Any other income (please specify nature) 1e Sl. No. Nature Amount 1 Family Pension 2 Income from retirement benefit account maintained in a notified country u/s 89A 3 Income from retirement benefit account maintained in a country other than notified country u/s 89A 4 Income taxable during the previous year on which relief u/s 89A was claimed in any earlier previous year 5 Any specified sum received by a unit holder from a business trust during the previous year referred to in section 56(2)(xii) 6 Any sum is received, including the amount allocated by way of bonus, at any time during a previous year, under a life insurance policy referred to in section 56(2)(xiii) Rows can be added as required 2 Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e + 2f related to Sl. No. 1) 2 ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB 2ai [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 111 aii Income by way of winnings from online games chargeable u/s 115BBJ 2aii b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b i Cash credits u/s 68 bi ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv v Unexplained expenditure etc. u/s 69C bv vi Amount borrowed or repaid on hundi u/s 69D bvi c Accumulated balance of recognised provident fund taxable u/s 111 2c S.No. Assessment Year Income benefit Tax benefit (i) (ii) (iii) (iv) d Any other income chargeable at special rate (total of di to dxxi) 2d i Dividends received by non-resident (not being company) or foreign company chargeable u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) di ia Dividend received by non-resident (not being company) or foreign company from a unit in an International Financial Services Centre, as referred to in sub-section (1A) of section 80LA chargeable under proviso to section 115A(1)(a)(A) dia ii Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a)(ii) dii iii Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) diii iv Interest referred to in section 194LC (1)- chargeable u/s 115A(1)(a)(iiaa)@5% div v Interest referred to in section 194LD - chargeable u/s 115A(1)(a)(iiab) dv vi Distributed income being interest referred to in section 194LBA - chargeable u/s 115A(1)(a)(iiac) dvi vii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency - chargeable u/s 115A(1)(a)(iii) dvii viii Income from royalty or fees for technical services received from Government or Indian concern - chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B) dviii ix Income by way of interest on bonds purchased in foreign currency by non- residents - chargeable u/s 115AC dix x Income by way of dividend on GDRs purchased in foreign currency by non- residents - chargeable u/s 115AC dx xi Income by way of dividends from GDRs purchased in foreign currency by residents - chargeable u/s 115ACA dxi xii Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) dxii xiii Income by way of interest received by an FII on bonds or Government securities referred to in section 194LD – chargeable as per proviso to section 115AD(1)(i) dxiii xiv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA dxiv 112 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] xv Anonymous Donations in certain cases chargeable u/s 115BBC dxv xvi Interest referred to in Proviso to section 194LC(1)-chargeable u/s 115A(1)(a)(iiaa)@4% dxvi xvii Income by way of royalty from patent developed and registered in India - chargeable u/s 115BBF dxvii xviii Income by way of transfer of carbon credits- chargeable u/s 115BBG dxviii xix Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) - chargeable u/s 115AD(1)(i) dxix xx Investment Income of a Non-Resident Indian - chargeable u/s 115E dxx xxi Income received by non-resident as referred in second proviso to section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) @ 9% dxxi e Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to be provided) 2e f Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per DTAA (total of column (2) of table below) (Applicable for non-residents only) 2f Sl. No. Amount of income Item No.1ai, 1aiii,1b to 1d & 2 in which included Country name & Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether TRC obtained (Y/N) Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II 3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b, 2d, 2e & 2f) a(i) Expenses / Deductions other than entered in “C” (in case of other than family pension) 3a(i) a(ii) Deduction u/s 57(iia) (in case of family pension only) 3a(ii) b Depreciation (available only if income offered in 1.c of "Schedule OS") 3b c Interest expenditure on dividend u/s 57(1)(Available only if income offered in 1a(i) and/ or 1a(ii)) 3c ci Eligible Interest expenditure u/s 57(1) – computed value 3ci d Total 3d 4 Amounts not deductible u/s 58 4 5 Profits chargeable to tax u/s 59 5 5a Income claimed for relief from taxation u/s 89A 5a 6 Net Income from other sources chargeable at normal applicable rates (1 (after reducing income related to DTAA portion) – 3 + 4 + 5-5a) (If negative take the figure to 4i of schedule CYLA) 6 7 Income from other sources (other than from owning race horses) (2 +6 ) (enter 6 as nil, if negative) 7 8 Income from the activity of owning and maintaining race horses a Receipts 8a b Deductions under section 57 in relation to receipts at 8a only 8b c Amounts not deductible u/s 58 8c d Profits chargeable to tax u/s 59 8d e Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10xvi of Schedule CFL) 8e 9 Income under the head “Income from other sources” (7 + 8e) (take 8e as nil, if negative) 9 10 Information about accrual/receipt of income from Other Sources [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 113 S.No. Other Source Income Upto 15/6 From 16/6 to 15/9 From 16/9 to 15/12 From 16/12 to 15/3 From 16/3 to 31/3 (i) (ii) (iii) (iv) (v) 1 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 2 Income by way of winnings from online games u/s 115BBJ 3a Dividend Income referred in Sl. No. 1a(i) 3b Dividend Income referred in Sl. No. 1a(iii) 4 Dividend Income u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) @ 20% (Including PTI Income) 5 Dividend income under proviso to section 115A(1)(a)(A) @ 10% (Including PTI Income) 6 Dividend Income u/s 115AC @ 10% (Including PTI Income) 7 Dividend Income u/s 115ACA (1)(a) @ 10% (Including PTI Income) 8 Dividend Income (other than units referred to in section 115AB) u/s 115AD(1)(i) @ 20% (Including PTI Income) 9 Income from retirement benefit account maintained in a country specified u/s 89A but not claimed for relief from taxation u/s 89A 10 Dividend income chargeable at DTAA Rates NOTE ► Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head. 114 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule CYLA Details of Income after set-off of current years losses CURRENT YEAR LOSS ADJUSTMENT Sl.No Head/ Source of Income Income of current year (Fill this column only if income is zero or positive) House property loss of the current year set off Business Loss (other than speculation loss or specified business loss) of the current year set off Other sources loss (other than loss from owning race horses) of the current year set off Current year’s Income remaining after set off 1 2 3 4 5=1-2-3-4 i Loss to be set off (Fill this row only if computed figure is negative) (3 of Schedule HP) (2v of item E of Schedule BP) (6 of Schedule-OS) ii Salaries (6 of Schedule S) iii House property (3 of Schedule HP) iv Income from Business (excluding speculation profit and income from specified business) or profession (A37 of Schedule BP) v Speculative Income (3ii of item E of Schedule BP) vi Specified Business Income (3iii of item E of Schedule BP) vii Short-term capital gain taxable @ 20% ( 8ii of item E of Schedule CG) viii Short-term capital gain taxable @ 30% (8iii of item E of Schedule CG) ix Short-term capital gain taxable at applicable rates (8iv of item E of Schedule CG) x Short-term capital gain taxable at special rates in India as per DTAA (8v of item E of Schedule CG) xi Long term capital gain taxable @ 12.5% (8vi of item E of Schedule CG) xii Long term capital gains taxable at special rates in India as per DTAA (8vii of item E of Schedule CG) xiii Net income from other sources chargeable at normal applicable rates (6 of Schedule OS) xiv Profit from the activity of owning and maintaining race horses (8e of Schedule OS) xv Income from other sources taxable at special rates in India as per DTAA (2f of Schedule OS) xvi Total loss set off xvii Loss remaining after set-off (i – xv) Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years BROUGHT FORWARD LOSS ADJUSTMENT Sl. No. Head/ Source of Income Income after set off, if any, of current year’s losses as per 5 of Schedule CYLA) Brought forward loss set off Brought forward depreciation set off Brought forward allowance under section 35(4) set off Current year’s income remaining after set off 1 2 3 4 5 i Salaries (5ii of Schedule CYLA) ii House property (5iii of Schedule CYLA) (B/f house property loss) iii Business (excluding speculation income and income from specified business) (5iv of Schedule CYLA) (B/f business loss, other than speculation or specified business loss) (Note: B/F loss set off will be restricted to business income excluding income u/s 44BB, 44BBD) (Note: B/F depreciation set off will be restricted to business income excluding income u/s 44BB, 44BBD) [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 115 iv Speculation Income (5v of Schedule CYLA) (B/f normal business or speculation loss) v Specified Business Income (5vi of Schedule CYLA) (B/f normal business or specified business loss) vi Short-term capital gain taxable @ 20% (5vii of schedule CYLA) (B/f short-term capital loss) vii Short-term capital gain taxable @ 30% (5viii of Schedule CYLA) (B/f short-term capital loss) viii Short-term capital gain taxable at applicable rates (5ix of Schedule CYLA) (B/f short-term capital loss) ix Short-term capital gain taxable at special rates in India as per DTAA (5x of Schedule CYLA) (B/f short-term capital loss) x Long-term capital gain taxable @ 12.5% (5xi of schedule CYLA) (B/f short-term or long-term capital loss) xi Long term capital gains taxable at special rates in India as per DTAA (5xii of Schedule CYLA) (B/f short-term or long-term capital loss) xii Net income from other sources chargeable at normal applicable rates (5xiii of Schedule CYLA) xiii Profit from owning and maintaining race horses (5xiv of Schedule CYLA) (B/f loss from horse races) xiv Income from other sources taxable at special rates in India as per DTAA (5xv of Schedule CYLA) xv Total of brought forward loss set off (2ii + 2iii + 2iv + 2v + 2vi + 2vii +2viii + 2ix + 2x+ 2xi + 2xiii) xvi Current year’s income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + 5ix + 5x+ 5xi +5xii + 5xiii+ 5xiv) Schedule CFL Details of Losses to be carried forward to future years CARRY FORWARD OF LOSS Sl. No. Assessment Year Date of Filing (DD/MM/YYYY) House property loss Loss from business other than loss from speculative business and specified business Loss from speculative business Loss from specified business Short-term capital loss Long- term Capital loss Loss from owning and maintaining race horses Brought forward Business Loss Amount as adjusted on account of taxation u/s 115BAC(1A) Brought forward Business Loss available for set off during the year 1 2 3 4 5a 5b 5c=5a- 5b 6 7 8 9 10 i 2010-11 ii 2011-12 iii 2012-13 iv 2013-14 v 2014-15 vi 2015-16 vii 2016-17 viii 2017-18 ix 2018-19 x 2019-20 xi 2020-21 xii 2021-22 xiii 2022-23 xiv 2023-24 xv 2024-25 xvi 2025-26 116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] xvii Total of earlier year losses b/f xviii Adjustment of above losses in Schedule BFLA (2ii of Schedule BFLA) (2iii of Schedule BFLA) (2iv of Schedule BFLA) (2v of Schedule BFLA) (2xiii of Schedule BFLA) xix 2026- 27(Current year losses to be carried forward) (2xvii of Schedule CYLA) (3xvii of Schedule CYLA) (B42 of Schedule BP, if –ve) (C48 of Schedule BP, if – ve) (2ix+3ix+4ix+ 5ix) of item E of Schedule CG) (6ix + 7ix) of item E of Schedule CG) (8e of Schedule OS, if –ve) xx Total loss Carried forward to future years Schedule UD Unabsorbed depreciation and allowance under section 35(4) Sl No Assessment Year Depreciation Allowance under section 35(4) Amount of brought forward unabsorbed depreciation Amount as adjusted on account of opting for taxation u/s 115BAC(1A) Amount of depreciation set-off against the current year income Balance carried forward to the next year Amount of brought forward unabsorbed allowance Amount of allowance set-off against the current year income Balance Carried forward to the next year (1) (2) (3) (3a) (4) (5) (6) (7) (8) I Current Assessment Year Ii Iii Iv V Total (3xv of BFLA) (4xv of BFLA) Schedule ICDS Effect of Income Computation Disclosure Standards on profit Sl. No. ICDS Increase in profit (Rs.) Decrease in profit (Rs.) Net effect (Rs.) (1) (2) (3) (4) (5) I Accounting Policies II Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) III Construction Contracts IV Revenue Recognition V Tangible Fixed Assets VI Changes in Foreign Exchange Rates VII Government Grants VIII Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) IX Borrowing Costs X Provisions, Contingent Liabilities and Contingent Assets XI. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 117 Schedule 10AA Deduction under section 10AA DEDUCTION U/S 10AA Deductions in respect of units located in Special Economic Zone Sl Undertaking Assessment year in which unit begins to manufacture/produce/provide services Sl Amount of deduction a Undertaking No.1 a (item 17 of Annexure A of Form 56F for Undertaking 1) b Undertaking No.2 b (item 17 of Annexure A of Form 56F for Undertaking 2) c Total deduction under section 10AA (a + b) c Schedule 80G Details of donations entitled for deduction under section 80G DETAILS OF DONATIONS A Donations entitled for 100% deduction without qualifying limit Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation Transaction Reference number for UPI transfer or Cheque number/IMPS/NEFT/RTGS IFS code of Bank Donation in cash Donation in other mode Total Donation i ii iii Total B Donations entitled for 50% deduction without qualifying limit Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation Transaction Reference number for UPI transfer or Cheque number/IMPS/NEFT/RTGS IFS code of Bank Donation in cash Donation in other mode Total Donation i ii iii Total C Donations entitled for 100% deduction subject to qualifying limit Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation Transaction Reference number for UPI transfer or Cheque number/IMPS/NEFT/RTGS IFS code of Bank Donation in cash Donation in other mode Total Donation i ii iii Total D Donations entitled for 50% deduction subject to qualifying limit Name and address of donee PAN of Donee ARN (Donation Reference Number) Amount of donation Eligible Amount of donation Transaction Reference number for UPI transfer or Cheque number/IMPS/NEFT/RTGS IFS code of Bank Donation in cash Donation in other mode Total Donation i ii 118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule 80GGA (applicable in the case of a partner of firm deriving only profit from the firm) Details of donations for scientific research or rural development S. No. Relevant clause under which deduction is claimed (drop down to be provided) Name and address of Donee PAN of Donee Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation i ii Total donation Schedule 80GGC Details of contributions made to political parties S. No. Date Amount of contribution Eligible amount of contribution Name of the political party PAN of the political party Transaction Reference number for UPI transfer or Cheque number/IMPS/NEFT/RTGS IFS code of Bank Contribution in cash Contribution in other mode Total Contribution i (add rows) Total contribution Schedule 80DD Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability Nature of disability Type of disability Type of dependent PAN of the dependent Aadhaar of the dependent Date of filing of Form 10IA Ack. No. of Form 10IA filed Ack No of Form as per Rule 11A(2)(ii) (if available) UDID Number (If available) Amount 1. Dependent person with disability 2. Dependent person with severe disability (1) blindness; (2) low vision; (3) leprosy- cured; (4) hearing impairment; (5) locomotor disability; (6) mental retardation; (7) mental illness; (8) autism (9) cerebral palsy (10) multiple disability 1. Spouse 2. Son 3. Daughter 4. Father 5. Mother 6. Brother 7. Sister 8. Member of the HUF (in case of HUF) Schedule 80U Details of deduction in case of a person with disability Nature of disability Type of disability Date of filing of Form 10IA Ack. No. of Form 10IA filed Ack No of Form as per Rule 11A(2)(ii) (if available) UDID Number (If available) Amount 1. Self with disability 2. Self with severe disability (1) blindness; (2) low vision; (3) leprosy- cured; (4) hearing impairment; (5) locomotor disability; (6) mental [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 119 retardation; (7) mental illness; (8) autism (9) cerebral palsy (10) multiple disability Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)] Name and address of done PAN of Donee Amount of donation Eligible Amount of donation Donation in cash Donation in other mode Total Donation i ii iii Total Schedule 80-IA a Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power] a1 Undertaking No. 1 (item 30 of Form 10CCB of the undertaking) a2 Undertaking No. 2 (item 30 of Form 10CCB of the undertaking) b Total deductions under section 80-IA (a1 + a2 ) b Schedule 80-IB Deductions under section 80-IB a Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)] a1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) a2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) b Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)] b1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) b2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) c Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)] c1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) c2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) d Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)] d1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) d2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) e Total deduction under section 80-IB (Total of a1 to d2) e Schedule 80-IE Deductions under section 80-IE a Deduction in respect of undertaking located in North-East aa Assam aa1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) aa2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) ab Arunachal Pradesh ab1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) ab2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) ac Manipur ac1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) ac2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) ad Mizoram ad1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) 120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ad2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) ae Meghalaya ae1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) ae2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) af Nagaland af1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) af2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) ag Tripura ag1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) ag2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) ah Sikkim ah1 Undertaking no. 1 (30 of Form 10CCB of the undertaking) ah2 Undertaking no. 2 (30 of Form 10CCB of the undertaking) ai Total deduction for undertakings located in North-east (total of aa1 to ah2) ai b Total deduction under section 80-IE (ai) b Schedule VI-A Deductions under Chapter VI-A TOTAL DEDUCTIONS 1 Part B- Deduction in respect of certain payments a 80C (Details are to be filled in the dropdown to be provided in the e- Filing utility) b 80CCC (Details are to be filled in the drop down to be provided in e- filing utility) c 80CCD(1) (Details are to be filled in the drop down to be provided in e-filing utility) d 80CCD(1B) (Details are to be filled in the drop down to be provided in e-filing utility) e 80CCD(2) (Details are to be filled in the drop down to be provided in e-filing utility) f 80D (Details are to be filled in the drop down to be provided in e-filing utility) g 80DD h 80DDB (Details are to be filled in the drop down to be provided in e-filing utility) i 80E(Details are to be filled in the drop down to be provided in e-filing utility) j 80EE (Details are to be filled in the drop down to be provided in e-filing utility) k 80EEA (Details are to be filled in the drop down to be provided in e-filing utility) l 80EEB (Details are to be filled in the drop down to be provided in e-filing utility) m 80G n 80GG (Details are to be filled in the drop down to be provided in e-filing utility) o 80GGA o(i) 80GGC Total Deduction under Part B (total of a to o(i) ) 1 2 Part C- Deduction in respect of certain incomes p 80-IA (b of Schedule 80-IA) Q 80-IAB r 80-IB (E of Schedule 80-IB) s 80-IBA t 80-IE (e of Schedule 80-IE) U 80JJA v 80JJAA [Sl.no. 5I(eiv) +5II of Annexure to Form 10DA] w 80QQB (Details are to be filled in the drop down to be provided in e- filing utility) [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 121 x 80RRB (Details are to be filled in the drop down to be provided in e-filing utility) Total Deduction under Part C (total of p to x ) 2 3 Part CA and D- Deduction in respect of other incomes/other deduction i 80TTA ii 80TTB iii 80U iv 80CCH v Any other Deduction as per the e-filing utility (Details are to be filled in the drop down to be provided in e-filing utility) Total Deduction under Part CA and D (total of i, ii ,iii,ivand v) 3 4 Total deductions under Chapter VI-A (1 + 2 + 3) 4 Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC 1 Total Income as per item 14 of PART-B-TI 1 2 Adjustment as per section 115JC(2) a Deduction claimed under any section included in Chapter VI-A under the heading “C.—Deductions in respect of certain incomes” 2a b Deduction claimed u/s 10AA 2b c Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed 2c d Total Adjustment (2a+ 2b+ 2c) 2d 3 Adjusted Total Income under section 115JC(1) (1+2d) 3 a Adjusted Total Income u/s 115JC from units located in IFSC, if any 3a b Adjusted Total Income u/s 115JC from other Units (3-3a) 3b 4 Tax payable under section 115JC [(9% of (3a)+ 18.5% of (3b)] (if 3 is greater than Rs. 20 lakh) 4 Schedule AMTC Computation of tax credit under section 115JD 1 Tax under section 115JC in assessment year 2026-27(1d of Part-B-TTI) 1 2 Tax under other provisions of the Act in assessment year 2026-27 (2i of Part-B-TTI) 2 3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] 3 4 Utilization 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) S. No. Assessment Year (A) AMT Credit AMT Credit Utilized during the Current Assessment Year (C) Balance AMT Credit Carried Forward (D)= (B3) –(C) Gross (B1) Set-off in earlier assessment years (B2) Balance brought forward to the current assessment year (B3) = (B1) – (B2) i 2013-14 ii 2014-15 iii 2015-16 iv 2016-17 v 2017-18 vi 2018-19 vii 2019-20 viii 2020-21 122 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] ix 2021-22 x 2022-23 xi 2023-24 xii 2024-25 xiii 2025-26 xiv Current AY (enter 1 - 2, if 1>2 else enter 0) xv Total 5 Amount of tax credit under section 115JD utilized during the year [total of item no 4 (C)] 5 6 Amount of AMT liability available for credit in subsequent assessment years [total of 4 (D)] 6 Schedule SPI Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64 Sl No Name of person PAN/Aadhaar No. of person (optional) Relationship Amount (Rs) Head of Income in which included 1 2 3 Schedule SI SPECIAL RATE Sl No Section  Special rate (%) Income(i) Tax thereon (ii) 1 111- Accumulated balance of recognised provident for prior years  (2ciii of Schedule OS) (2civ of Schedule OS) 2 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT paid)  20 (part of 5vi of Schedule BFLA) 3 115AD(STCG for FIIs on securities where STT not paid)  30 (part of 5vii of Schedule BFLA) 4 112(1) (LTCG on listed securities/ units)  12.5 (part of 5x of Schedule BFLA) 5 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)  12.5 (part of 5x of Schedule BFLA) 6 115AC (LTCG for non-resident on bonds/GDR)  12.5 (part of 5x of Schedule BFLA) 7a 115AC (Income by way of interest received by non- resident on bonds purchased in foreign currency)  10 (part of 2d of Schedule OS) 7b 115AC (Income by way of Dividend received by non- resident from GDR purchased in foreign currency)  10 (part of 2d of Schedule OS) 8 115ACA (LTCG for an employee of specified company on GDR)  12.5 (part of 5x of Schedule BFLA) 9 115AD (LTCG for FIIs on securities)  12.5 (part of 5x of Schedule BFLA) 10 115E (LTCG for non-resident Indian on foreign exchange asset)  12.5 (part of 5x of Schedule BFLA) 11 112 (LTCG on others) and tax thereon after taking into account Sl. no. B1h of Schedule CG, if any.  12.5(as reduced by B1h of Schedule CG, if any) (part of 5x of Schedule BFLA) 12 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on which STT is paid)  12.5 (part of 5x of Schedule BFLA) 13 STCG Chargeable at special rates in India as per DTAA  (part of 5ix of Schedule BFLA) 14 LTCG Chargeable at special rates in India as per DTAA  (part of 5xi of Schedule BFLA) 15a 115BB (Winnings from lotteries, puzzles, races, games etc.)  30 (2ai of Schedule OS) 15b 115BBJ (Winning from online games)  30 (2aii of Schedule OS) 16 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 (2b of Schedule OS) [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 123 17 115BBH (Tax on income from virtual digital asset) A Income under head business or profession  30 (A3g of Schedule BP) B Income under head Capital Gain  30 (C2 of Schedule CG) 18 115BBF (Tax on income from patent) A Income under head business or profession  10 (3e of Schedule BP) B Income under head other sources  10 (2d of Schedule OS) 19 115BBG (Tax on income from transfer of carbon credits) A Income under head business or profession  10 (3f of Schedule BP) B Income under head other sources  10 (2d of Schedule OS) 20 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from Royalty & Fees for technical services)  20 (part of 2d of Schedule OS) 21 Income from other sources chargeable at special rates in India as per DTAA  (part of 5xvof Schedule BFLA) 22 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 20%  20 (part of 5vi of Schedule BFLA) 23 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%  30 (part of 5vii of Schedule BFLA) 24 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% u/s 112A  12.5 (part of 5x of Schedule BFLA) 25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% under sections other than u/s 112A  12.5 (part of 5x of Schedule BFLA) 26 Pass through income in the nature of income from other source chargeable at special rates (Drop down to be provided in e-filing utility)  (2e of Schedule OS) 27 Any other income chargeable at special rate (Drop down to be provided in e-filing utility)  (2d of Schedule OS) Total Schedule IF Information regarding partnership firms in which you are partner Number of firms in which you are partner Sl. No. Name of the Firm PAN of the firm Whether the firm is liable for audit? (Yes/No) Whether section 92E is applicable to firm? (Yes/ No) Percentage Share in the profit of the firm Amount of share in the profit Amount of interest due or received Amount of remuneration due or received Capital balance on 31st March in the firm i ii iii iv 1 2 3 4 Total Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) EXEMPT INCOME 1 Interest income 1 2 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i i Expenditure incurred on agriculture ii iii Unabsorbed agricultural loss of previous eight assessment years iii iv Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and 8 (from Sl. No. 38 of Sch. BP) iv v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) 2 vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill up details separately for each agricultural land) a Name of district along with pin code in which agricultural land is located b Measurement of agricultural land in Acre 124 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] c Whether the agricultural land is owned or held on lease (drop down to be provided) d Whether the agricultural land is irrigated or rain-fed (drop down to be provided) 3 Other exempt income (including exempt income of minor child) (please specify) 3 4 Income claimed as not chargeable to tax as per DTAA (Applicable for non-residents only) Sl. No. Amount of income Nature of income Country name & Code Article of DTAA Head of Income Whether TRC obtained (Y/N) I II III Total Income from DTAA claimed as not chargeable to tax 4 5 Pass through income claimed as not chargeable to tax (Schedule PTI) 5 6 Total (1+2+3+4+5) 6 Schedule PTI Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB PASS THROUGH INCO ME Sl . Investment entity covered by section 115U/ 115UA/115U B Name of business trust/ investmen t fund PAN of the business trust/ investmen t fund Sl . Head of income Curren t Year income Share of current year loss distribute d by Investmen t fund Net Income / Loss 9=7-8 TDS on such amount , if any (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) 1. (drop down to be provided) i House property ii Capital Gains a Short term a1 Section 111A b Long term b1 Section 112A B 2 Sections other than 112A iii Other Sources a Dividend b Others iv Income claimed to be exempt A u/s 10(23FBB ) B u/s ………….. C u/s ………… 2. i House property ii Capital Gains A Short term a1 Section 111A B Long term b1 Section 112A b2 Sections other than 112A iii Other Sources 1 Dividend 2 Others iv Income claimed to be exempt [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 125 a u/s 10(23FBB ) b u/s ………….. c u/s ………… Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility TAX ON SECONDARY ADJUSTMENTS AS PER SECTION 92CE(2A) 1 Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs) 2 a Additional Income tax payable @ 18% on above b Surcharge @ 12% on “a” c Health & Education cess on ( a + b) d Total Additional tax payable ( a + b + c) 3 Taxes paid 4 Net tax payable (2d-3) 5 Date(s) of deposit of tax on secondary adjustments as per section 92CE(2A) Date 1 Date 2 Date 3 Date 4 Date 5 Date 6 (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) 6 Name of Bank and Branch 7 BSR Code 8 Serial number of challan 9 Amount deposited Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) TAX RELIEF FOR TAX PAID OUTSIDE INDIA 1 Details of Tax relief claimed Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) Total tax relief available (total of (e) of Schedule FSI in respect of each country) Section under which relief claimed (specify 90, 90A or 91) (a) (b) (c) (d) (e) Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) INCOME FROM OUTSIDE INDIA Sl. Country Code (dropdown to be provided in the e-filing utility) Taxpayer Identification Number Sl. Head of income Income from outside India (included in PART B-TI) Tax paid outside India Tax payable on such income under normal provisions in India Tax relief available in India (e)= (c) or (d) whichever is lower Relevant article of DTAA if relief claimed u/s 90 or 90A (a) (b) (c) (d) (e) (f) 1 i Salary ii House Property iii Business or Profession iv Capital Gains v Other sources Total i Salary 2 ii House Property iii Business or Profession iv Capital Gains v Other sources Total 126 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Total 2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2 3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3 4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4 Yes/No a Amount of tax refunded b Assessment year in which tax relief allowed in India Schedule FA Details of Foreign Assets and Income from any source outside India DETAILS OF FOREIGN ASSETS A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 Sl No Country name Country code Name of financial institution Address of financial institution ZIP code Account number Status Account opening date Peak balance during the period Closing balance Gross interest paid/credited to the account during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) A2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 Sl No Country name Country code Name of financial institution Address of financial institution ZIP code Account number Status Account opening date Peak balance during the period Closing balance Gross amount paid/credited to the account during the period (drop down to be provided specifying nature of amount viz. interest/dividend/proceeds from sale or redemption of financial assets/ other income) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) A3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year ending as on 31st December 2025 Sl No Country name Country code Name of entity Address of entity ZIP code Nature of entity Date of acquiring the interest Initial value of the investment Peak value of investment during the period Closing value Total gross amount paid/credited with respect to the holding during the period Total gross proceeds from sale or redemption of investment during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (i) (ii) A4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 Sl No Country name Country code Name of financial institution in which insurance contract held Address of financial institution ZIP code Date of contract The cash value or surrender value of the contract Total gross amount paid/credited with respect to the contract during the period (1) (2) (3) (4) (5) (6) (7) (8) (9) (i) (ii) B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 Sl No Country Name Zip Code Nature of entity Name and Address Nature of Interest- Total Investment Income accrued Nature of Income Income taxable and offered in this return [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 127 and code of the Entity Direct/ Beneficial owner/ Beneficiary Date since held (at cost) (in rupees) from such Interest Amount Schedule where offered Item number of schedule (1) 2(a) 2(b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 Sl No Country Name and code ZIP Code Address of the Property Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisition Total Investment (at cost) (in rupees) Income derived from the property Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 Sl No Country Name and code ZIP Code Nature of Asset Ownership- Direct/ Beneficial owner/ Beneficiary Date of acquisition Total Investment (at cost) (in rupees) Income derived from the asset Nature of Income Income taxable and offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year ending as on 31st December 2025 and which has not been included in A to D above. Sl No Name of the Institution in which the account is held Address of the Institution Country Name and Code ZIP Code Name of the account holder Account Number Peak Balance/ Investment during the year (in rupees) Whether income accrued is taxable in your hands? If (7) is yes, Income accrued in the account If (7) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11) (i) (ii) F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor Sl No Country Name and code ZIP Code Name and address of the trust Name and address of trustees Name and address of Settlor Name and address of Beneficiaries Date since position held Whether income derived is taxable in your hands? If (8) is yes, Income derived from the trust If (8) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (i) (ii) G Details of any other income derived from any source outside India (i) which is not included in- items A to F above or, (ii) income under the head business or profession Sl No Country Name and code ZIP Code Name and address of the person from whom derived Income derived Nature of income Whether taxable in your hands? If (6) is yes, Income offered in this return Amount Schedule where offered Item number of schedule (1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (i) (ii) NOTE ► In case of an individual, not being an Indian citizen, who is in India on a business, employment or student visa, an asset acquired during any previous year in which he was non-resident is not mandatory to be reported in this schedule if no income is derived from that asset during the current previous year. 128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] Schedule 5A Information regarding apportionment of income between spouses governed by Portuguese Civil Code Name of the spouse PAN/Aadhaar No. of the spouse Whether books of account of spouse is audited u/s 44AB or under any other provisions (other than u/s 92E) of this Act or under any other Acts? or Whether your spouse is a partner of a firm whose accounts are required to be audited u/s 44AB under this Act or under any other provisions (other than u/s 92E) of this Act or under any other Acts? Yes/No Whether books of account of spouse is audited u/s 92E? or Whether your spouse is a partner of a firm whose accounts are required to be audited u/s 92E under this Act? Yes/No Heads of Income Receipts received under h h d Amount apportioned in the hands of the spouse Amount of TDS deducted on income at (ii) TDS apportioned in the hands of spouse (i) (ii) (iii) (iv) (v) 1 House Property 2 Business or profession 3 Capital gains 4 Other sources 5 Total Schedule AL Assets and Liabilities at the end of the year (other than those included in Part A- BS) (applicable in a case where total income exceeds Rs. 1 crore) DETAILS OF ASSETS AND LIABILITIES A Details of immovable assets Sl. No. Description Address Pin code Amount (cost) in Rs. (1) (2) (3) (4) (5) (i) (ii) B Details of movable assets Sl. No. Description Amount (cost) in Rs. (1) (2) (3) (i) Jewellery, bullion etc. (ii) Archaeological collections, drawings, painting, sculpture or any work of art (iii) Vehicles, yachts, boats and aircrafts (iv) Financial assets Amount (cost) in Rs. (a) Bank (including all deposits) (b) Shares and securities (c) Insurance policies (d) Loans and advances given (e) Cash in hand C Interest held in the assets of a firm or association of persons (AOP) as a partner or member thereof Sl. No. Name and address of the firm(s)/ AOP(s) PAN of the firm/ AOP Assessee’s investment in the firm/ AOP on cost basis (1) (2) (3) (4) (i) (ii) D Liabilities in relation to Assets at (A + B + C) Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST DETAILS OF GST Sl. No. GSTIN No(s). Annual value of outward supplies as per the GST return(s) filed (1) (2) (3) NOTE ► Please furnish the information above for each GSTIN No. separately [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 129 Schedule : Tax deferred on ESOP Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC PAN of the employer being an eligible startup DPIIT registration number of the employer DETAILS Sl. No. Assessment Year Amount of Tax deferred brought forward Has any of the following events occurred during the previous year relevant to current assessment year Balance amount of tax deferred to be carried forward to be next Assessment years Col (3- 7) Such specified security or sweat equity shares were sold (i)Fully (ii)Partly (iii)Not sold Specify the date and amount of tax attributed to such sale out of Col 3 (Details to be provided as per utility) Ceased to be the employee of the employer who allotted or transferred such specified security or sweat equity share? o Yes o No If yes, specify date Forty-eight months have expired from the end of the relevant assessment year in which specified security or sweat equity shares referred to in the said *clause were allotted. If yes, specify date of allotment Amount of tax payable in the current Assessment Year (to be populated from col. 3 or 4 as the case maybe) 1 2 3 4 5 6 7 8 1 2021-22 Sl. No. 8 of Schedule ESOP for last year 2 2022-23 Sl. No. 8 of Schedule ESOP for last year (To be enabled from AY 2027-28) (Payment to be made in FY 2026- 27) 3 2023-24 Sl. No. 8 of Schedule ESOP for last year 4 2024-25 Sl. No. 8 of Schedule ESOP for last year 5 2025-26 Sl. No. 8 of Schedule ESOP for last year 6 2026-27 130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] PART-B Part B – TI Computation of total income TOTAL INCOME 1 Salaries (6of Schedule S) 1 2 Income from house property (3of Schedule-HP) (enter nil if loss) 2 3 Profits and gains from business or profession i Profit and gains from business other than speculative business and specified business (A37of Schedule BP) (enter nil if loss) 3i ii Profit and gains from speculative business (3(ii) of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL) 3ii iii Profit and gains from specified business (3(iii)of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL) 3iii iv Income chargeable to tax at special rates(3e, 3f& 3g of Schedule BP) 3iv v Total (3i + 3ii + 3iii + 3iv) (enter nil if 3v is a loss) 3v 4 Capital gains a Short term i Short-term chargeable @ 20% ( 8ii of item E of schedule CG) ai ii Short-term chargeable @ 30% (8iii of item E of schedule CG) aii iii Short-term chargeable at applicable rate (8iv of item E of schedule CG) aiii iv Short-term chargeable at special rates in India as per DTAA(8v of item E of Schedule CG) aiv v Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) 4av b Long-term i Long-term chargeable @ 12.5% ( 8vi of item E of schedule CG) bi ii Long-term chargeable at special rates in India as per DTAA (8vii of item E of schedule CG) bii iii Total Long-term (bi + bii)(enter nil if loss) 4biii c Sum of Short-term/Long-term capital gains (4av+4biii) (enter nil if loss) 4c d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 4d e Total capital gains (4c + 4d) 4e 5 Income from other sources a Net income from other sources chargeable to tax at normal applicable rates (6 of Schedule OS) (enter nil if loss) 5a b Income chargeable to tax at special rates (2 of Schedule OS) 5b c Income from the activity of owning and maintaining race horses ( 8e of Schedule OS)(enter nil if loss) 5c d Total (5a + 5b + 5c) (enter nil if loss) 5d 6 Total of head wise income (1 + 2 + 3v +4e +5d) 6 7 Losses of current year to be set off against 6 (total of 2xvi, 3xvi and 4xvi of Schedule CYLA) 7 8 Balance after set off current year losses (6 – 7) (total of serial number (ii) to (xv) column 5 of Schedule CYLA+5b+3iv) 8 9 Brought forward losses to be set off against 8 (total of 2xv, 3xv and 4xv of Schedule BFLA) 9 10 Gross Total income (8-9) (also total of serial no (i) to (xiii) of column 5 of Schedule BFLA+ 5b+ 3iv) 10 11 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 10 11 12 Deductions under Chapter VI-A a Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and limited upto (total of i,ii,iii,iv,v,viii,xii,xiii) of column5 of BFLA] 12a b Part-C of Chapter VI-A [2 of Schedule VI-A] 12b c Total (12a + 12b)[limited upto (10-11)] 12c 13 Deduction u/s 10AA (c of Sch. 10AA) 13 14 Total income (10 -12c-13) 14 [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 131 15 Income which is included in 14 and chargeable to tax at special rates (total of (i) of schedule SI) 15 16 Net agricultural income/ any other income for rate purpose (2v of Schedule EI) 16 17 Aggregate income (14-15+16)[applicable if (14-15) exceeds maximum amount not chargeable to tax] 17 18 Losses of current year to be carried forward (total of row xix of Schedule CFL) 18 19 Deemed income under section 115JC (3 of Schedule AMT) 19 Part B – TTI Computation of tax liability on total income COMPUTATION OF TAX LIABILITY 1 a Tax payable on deemed total income under section 115JC (4 of Schedule AMT) 1a b Surcharge on (a) (if applicable) 1b c Health and Education Cess @ 4% on (1a+1b) above 1c d Total Tax Payable on deemed total income (1a+1b+1c) 1d 2 Tax payable on total income a Tax at normal rates on 17 of Part B-TI 2a b Tax at special rates (total /of col. (ii) of Schedule- SI) 2b c Rebate on agricultural income [applicable if (14- 15) of Part B-TI exceeds maximum amount not chargeable to tax] 2c d Tax Payable on Total Income (2a + 2b – 2c) 2d e Rebate under section 87A 2e f Tax payable after rebate (2d – 2e) 2f g Surcharge Surcharge computed before marginal relief Surcharge after marginal relief i @ 25% of 16(ii) of Schedule SI 2gi ia ii @10% or 15%, as applicable 2gii iia iii On [(2f) – 16(ii) of Schedule SI- tax on income referred in 2g(ii)above)]] 2giii iv Total (ia + iia) 2giv h Health and Education Cess @ 4% on (2f + 2giii) 2h I Gross tax liability (2f+ 2giv + 2h) 2i 3 Gross tax payable (higher of 1d and 2i) 3 3a Tax on income without including income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC(3-3b) 3a 3b Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from employer, being an eligible start-up referred to in section 80-IAC 3b 3c Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule Tax deferred on ESOP) 3c 4 Credit under section 115JD of tax paid in earlier years (applicable if 2i is more than 1d) (5 of Schedule AMTC) 4 5 Tax payable after credit under section 115JD (3a+3c - 4) 5 6 Tax relief a Section 89 (Please ensure to submit Form 10E to claim this relief) 6a b Section 90/ 90A (2 of Schedule TR) 6b c Section 91 (3 of Schedule TR) 6c d Total (6a + 6b+ 6c) 6d 7 Net tax liability (5 – 6d) (enter zero if negative) 7 8 Interest and fee payable a Interest for default in furnishing the return (section 234A) 8a b Interest for default in payment of advance tax (section 234B) 8b c Interest for deferment of advance tax (section 234C) 8c d Fee for default in furnishing return of income (section 234F) 8d da Fee for furnishing revised return of income (section 234-I) 8da e Total Interest and Fee Payable (8a+8b+8c+8d+8da) 8e 132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)] 9 Aggregate liability (7 + 8e) 9 TAXES PAID 10 Taxes Paid a Advance Tax (from column 5 of 17A) 10a b TDS (total of column 5 of 17B and column 9 of 17C) 10b c TCS (column 7(i) of 17D) 10c d Self-Assessment Tax (from column 5 of 17A) 10d e Total Taxes Paid (10a+10b+10c+10d) 10e 11 Amount payable (Enter if 9 is greater than 10e, else enter 0) 11 12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account) 12 BANK ACCOUNT 13 Do you have a bank account in India (Non- Residents claiming refund with no bank account in India may select No) Select Yes or No i. a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) Sl. IFS Code of the Bank in case of Bank Accounts held in India Name of the Bank Account Number Type of account(Dropdown to be provided by e- filing utility) Select Account for refund credit(tick at leastone account √ ) I II Note: 1. All bank accounts held at any time are to be reported, except dormant A/c. 2. In case multiple accounts are selected, the refund will be credited to one of the validated accounts after processing the return. Rows can be added as required ii. b) Non- residents, not having bank account in India may, at their option, furnish the details of one foreign bank account: Sl. No. SWIFT Code Name of the Bank Country of Location IBAN 1 14 Do you at any time during the previous year,- (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or (ii) have signing authority in any account located outside India; or (iii) have income from any source outside India? [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ] oYes oNo 15 If the return has been prepared by a Tax Return Preparer (TRP) give further details below: Identification No. of TRP Name of TRP Counter Signature of TRP If TRP is entitled for any reimbursement from the Government, amount thereof 16 17 TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax ADVANCE/ SELF ASSESSMENT TAX Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs) (1) (2) (3) (4) (5) i ii iii iv NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl. No. 10a & 10d of Part B-TTI B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)] TDS ON SALARY Sl No Tax Deduction Account Number (TAN) of the Employer Name of the Employer Income chargeable under Salaries Total tax deducted (1) (2) (3) (4) (5) I II NOTE ► Please enter total of column 5 in 10b of Part B-TTI [भाग II—खण् ड 3(i)] भारत का रािपत्र : असाधारण 133 C Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C /16D/16E furnished by Deductor(s) ] Sl No TDS credit relating to self /other person [spouse as per section 5A/other person as per rule 37BA(2)] PAN/Aadhaar No. of Other Person (if TDS credit related to other person) TAN of the Deductor/ PAN/ Aadhaar No. of Tenant/ Buyer Section under which TDS is deducted Unclaimed TDS brought forward (b/f) TDS of the current Financial Year (TDS Deducted during the FY 2025-26) TDS credit being claimed this Year (only if corresponding income is being offered for tax this year, not applicable if TDS is deducted u/s 194N) Corresponding Receipt/withdrawals offered TDS credit being carried forward Fin. Year in which deducted TDS b/f Deducted in own hands Deducted in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) Claimed in own hands Claimed in the hands of spouse as per section 5A or any other person as per rule 37BA(2) (if applicable) Gross Amount Head of Income (1) (2) (3) (4) (4a) (5) (6) (7) (8) (9) (10) (11) (12) (13) Income TDS Income TDS PAN/ Aadhaar No. i D Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] TCS Sl. No. TCS credit relating to self /other person [spouse as per section 5A/ other person as per rule 37- I(1)] Tax Deduction and Tax Collection Account Number of the Collector PAN of other Person (if TCS credit related to other person) Unclaimed TCS brought forward (b/f) TCS of the current fin. Year TCS credit being claimed this Year TCS credit being carried forward Fin. Year in which collected Amount b/f Collected in own hands Collected in the hands of spouse as per section 5A or any other person as per rule 37- I(1) (if applicable) Claimed in own hands Claimed in the hands of spouse as per section 5A or any other person as per rule 37- I(1) (if applicable) (1) 2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (7)(ii) (8) TCS PAN i NOTE ► Please enter total of column (7)(i) in 10c of Part B-TTI VERIFICATION I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as ___________ (drop down to be provided) and I am also competent to make this return and verify it. I am holding permanent account number (if allotted) . I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable in a case where return is furnished under section 92CD) Date Place Sign here ➔”. [No. 47 /2026/F. No. 370142/7/2026-TPL] PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation Note:- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Par II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification GSR 227(E), dated the 30th March, 2026 Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.