78 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC.

3(i)]

INDIAN INCOME TAX RETURN

“ FORM

Assessment Year
(For individuals and HUFs having income from profits and gains of
ITR-3 business or profession)
(Please see rule 12 of the Income-tax Rules,1962)
(Please refer instructions) 2 0 2 5 - 2 6
Part A-GEN GENERAL
(A1) First name (A2) Middle name (A3) Last name (A4) PAN

(A5) Flat/Door/Block No. (A6) Name of (A14) Status (Tick) þ

Premises/Building/Village o Individual o HUF
(A7) Road/Street/Post Office (A8) Date of Birth/Formation (A15) Date of Commencement of
PERSONAL INFORMATION

(DD/MM/YYYY) Business (DD/MM/YYYY)

(A9) Area/locality (A16) Aadhaar Number (12 digits)

(A10) Town/City/District (A11) State (A12) PIN code/ZIP code

(A13) Country
(A17) Residential/Office Phone Number with STD Mobile No. 2
code/Mobile No. 1

(A18) Email Address-1 (self) Email Address-2

Due Date for filing return of income [Dropdown to be provided] :
A(19)
1. 31st July
(ai)
2. 31st October
3. 30th November
o139(1)- On or Before due date, o139(4)- After due date, o139(5)-
(A19)
Filed u/s (Tick)[Please see instruction] Revised Return, o92CD-Modified return, o 119(2)(b)- After
(aii)
condonation of delay
Or Filed in response to notice u/s o139(9) o142(1), o148, o153C
Method of opting-out of new tax regime (if applicable) for current AY

 by filing 10IEA (having income from business or profession) (Answer set A)

 by exercising the option in the return of income only (form 10IEA is not applicable (Answer set B)

(Set A)
Have you exercised the option u/s 115BAC(6) of Opting out of new tax regime in Form 10-IEA in AY 2024-25?

(a)  Yes (If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY
2024-25)
FILING STATUS

(a1) Do you wish to continue to opt out of New Tax Regime for current assessment year  Yes  No
(If ‘No’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26)

(b)  No (Please select ‘No’, even if Form 10IEA was filed after due date for AY 2024-25)
(b)
(b1) Do you wish to opt out of New Tax Regime for current assessment year  Yes  No
(If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26)

(c)  Not Applicable (Return was filed in ITR 1/ ITR 2 / ITR 3 without requirement of Form 10-IEA) for
AY 2024-25
(c1) Do you wish to opt out of New Tax Regime for current assessment year  Yes  No
(If ‘Yes’, please furnish date of filing and Acknowledgement number of Form 10-IEA for AY 2025-26)

(Set B)
Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is “No”) o Yes o No

Note- Option under section 115BAC(6) should be exercised in Form 10IEA on or before the due date for filing
return u/s 139(1).
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 79

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
(c) 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)]
Have you deposited amount or aggregate of amounts exceeding Rs. 1
(ci) Crore in one or more current account during the previous year? Amount (Rs) (If Yes)
(Yes/No)
Have you incurred expenditure of an amount or aggregate of amount
(cii) exceeding Rs. 2 lakh for travel to a foreign country for yourself or for Amount (Rs) (If Yes)
any other person? (Yes/No)
Have you incurred expenditure of amount or aggregate of amount
(ciii) exceeding Rs. 1 lakh on consumption of electricity during the previous Amount (Rs) (If Yes)
year? (Yes/No)
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
(civ) (Tick) o Yes o No
select the relevant condition from the drop-down menu)

If revised/Defective/Modified, then enter Receipt

(d) No. and Date of filing original return / /
(DD/MM/YYYY)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b),
(e) enter Unique Number/Document Identification Number and date of such (unique number) / /
notice/order, or if filed u/s 92CD enter date of advance pricing agreement
(f) Residential Status A. Resident o You were in India for 182 days or more during the previous year [section
in India (for 6(1)(a)]
individuals)
(Tick applicable
option)
o 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]
o 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
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 o You have been a non-resident in India in 9 out of 10 preceding years [section
not Ordinarily 6(6)(a)]
Resident
o 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 Total period of stay in India during
previous year (in days) the 4 preceding years (in days)

Residential Status in India (for HUF) o Resident o Resident but not Ordinarily Resident o Non-
(Tick applicable option) resident
80 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

(g) Do you want to claim the benefit under section 115H? (applicable in case of resident) o Yes o No
(h) Are you governed by Portuguese Civil Code as per section 5A? Tick) þ o Yes o No (If “YES” please fill
Schedule 5A)
Whether this return is being filed by a representative assessee? (Tick) þ o Yes o No If yes, furnish following
(i)
information -
(1) Name of the representative assessee
(2) Capacity of the Representative (drop down to be provided)
(3) Address of the representative assessee
(4) Permanent Account Number (PAN)/Aadhaar No. of the representative assessee
Whether you were Director in a company at any time during the previous year? (Tick)   Yes  No
(j)
If yes, please furnish following information -
Type of Whether its shares are
Name of Company PAN Director Identification Number (DIN)
Company listed or unlisted

(k) Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following information
Name of Firm PAN

Whether you have held unlisted equity shares at any time during the previous year? (Tick)   Yes  No
(l)
If yes, please furnish following information in respect of equity shares
Shares
Name of Type of Opening Closing
PAN Shares acquired during the year transferred
company Company balance balance
during the year
Issue
Purchase
price
price per
per
Face share (in
Date of share
No. of Cost of No. of value case of No. of Sale No. of Cost of
subscription (in
shares acquisition shares per purchase shares consideration shares acquisition
/ purchase case
share from
of
existing
fresh
shareholder)
issue)
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
In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick)  Yes  No
please provide details of
(n) (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in
Explanation 2A(a) to Section 9(1)(i)
(b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible
(o)
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
Valid upto date
Number
a1 Are you liable to maintain accounts as per section 44AA? (Tick)   Yes  No
Whether assessee is declaring income only under section 44AE/44B/44BB/44AD/44ADA/44BBA/44BBC  Yes
a2
 No
If No, whether during the year Total sales/turnover/gross receipts of business is between Rs. 1 crore and Rs.
a2i
10crores?  Yes  No, turnover does not exceed 1 crore  No , turnover exceeds 10 crores
If Yes is selected at a2i, whether aggregate of all amounts received including amount received for sales, turnover
a2ii or gross receipts or on capital account like capital contributions, loans etc. during the previous year, in cash &
non-a/c payee cheque/DD, does not exceed five per cent of said amount?  Yes  No
AUDIT INFORMATION

If Yes is selected at a2i, whether aggregate of all payments made including amount incurred for expenditure or
a2iii on capital account such as asset acquisition, repayment of loans etc., in cash & non-a/c payee cheque/DD during
the previous year does not exceed five per cent of the said payment?  Yes  No
(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) 
Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick applicable
section)
(bii)
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
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 81

(1) Date of furnishing of the audit report (DD/MM/YYYY) / /

(2) Name of the auditor signing the tax audit report
(3) Membership No. of the auditor
(4) Name of the auditor (proprietorship/ firm)
(5) Proprietorship/firm registration number
(6) Permanent Account Number (PAN)/Aadhaar No. of the proprietorship/ firm
(7) Date of report of the audit
(8) Acknowledgement number of the audit report
(9) UDIN

(di)
Are you liable for Audit u/s 92E? o Yes
o No
Date of furnishing the
If (di) is Yes, Whether the accounts have been Yes Acknowledgement
(dii) audit report?
audited u/s 92E? No number
DD/MM/YY
If liable to furnish other audit report, mention whether have you furnished such report. If yes, please provide the
(diii)
details as under: (Please see Instruction)

Sl.
Section Code Date (DD/MM/YYYY) Acknowledgement number
No.

If liable to audit under any Act other than the Income-tax act, mention the Act, section and date of furnishing the
(e)
audit report?
Act and section (DD/MM/YY) Act and section (DD/MM/YY)

NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR

NATURE OF
PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN
BUSINESS
THOSE DECLARING INCOME UNDER SECTIONS 44AD, 44ADA AND 44AE)
Code Trade name of the
S.No. Description
[Please see instruction] proprietorship, if any

(i)

(ii)

(iii)

Part A- BALANCE SHEET AS ON 31ST DAY OF MARCH, 2025 OF THE PROPRIETORY BUSINESS OR
BS PROFESSION (fill items below in a case where regular books of account are maintained, otherwise fill item 6)
1 Proprietor’s fund
a Proprietor’s capital a
SOURCES OF FUNDS

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
82 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

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
From persons specified in section 40A(2)(b) of
i i
the I. T. Act
ii From others ii
iii Total Advances (i + ii) 4iii

5 Sources of funds (1c + 2c +3+4iii) 5

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
Government and other Securities –
ii aii
Unquoted
iii Total (ai + aii) aiii
APPLICATION OF FUNDS

b Short-term investments
Equity Shares, including share application
i bi
money
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
Stores/consumables including packing
A iA
material
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
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 83

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

Advances recoverable in cash or in kind or
i bi
for value to be received
Deposits, loans and advances to corporates
ii bii
and others
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
E Total (iA + iB + iC + iD) iE

ii Provisions
A Provision for Income Tax iiA
Provision for Leave
B iiB
encashment/Superannuation/Gratuity
C Other Provisions iiC
D Total (iiA + iiB + iiC) iiD

iii Total (iE + iiD) diii

e Net current assets (3c – diii) 3e

Miscellaneous expenditure not written off or
4 a 4a
adjusted
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, 2025, 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 for the financial year 2024-25 (fill items 1 to 3 in a case where regular
Manufacturing
books of account are maintained, otherwise fill items 61 to 65 as applicable)
Account
1 Debits to manufacturing account
Opening Inventory
A 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
84 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

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

Part A-
Trading Account for the financial year 2024-25(fill items 4 to 12 in a case where regular books of
Trading
account are maintained, otherwise fill items 61 to 65 as applicable)
Account
4 Revenue from operations
Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if
A
any)
i Sale of goods i
ii Sale of services ii
Other operating revenues (specify nature
iii
and amount)
a iiia
b iiib
c Total (iiia + iiib) iiic
CREDITS TO TRADING ACCOUNT

iv Total (i + ii + iiic) Aiv

B Gross receipts from Profession B
Duties, taxes and cess received or receivable in respect of goods and services
C
sold or supplied
i Union Excise duties i

ii Service tax ii

iii VAT/ Sales tax iii

iv Central Goods & Service Tax (CGST) iv

v State Goods & Services Tax (SGST) V

vi Integrated Goods & Services Tax (IGST) vi

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
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 85

D Total Revenue from operations (Aiv + B +Cix) 4D

5 Closing Stock of Finished Goods 5
6
6 Total of credits to Trading Account (4D + 5)

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
Other direct expenses
iii Note: Row can be added as per the nature of 9iii
Direct Expenses
DEBITS TO TRADING ACCOUNT

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
xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii
11 Cost of goods produced – Transferred from Manufacturing Account 11
Gross Profit from Business/Profession - transferred to Profit and Loss account (6-
12 12
7-8-9-10xii-11)
12a Turnover from Intraday Trading 12a
12b Income from Intraday Trading - transferred to Profit and Loss account 12b

Profit and Loss Account for the financial year 2024-25(fill items 13 to 60 in a case where regular
Part A-P& L
books of account are maintained, otherwise fill items 61 to 65 as applicable)
13 Gross profit transferred from Trading Account (12+12b) 13
14 Other income
i Rent i
CREDITS TO PROFIT AND LOSS ACCOUNT

ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
Profit on sale of investment being securities
vi vi
chargeable to Securities Transaction Tax (STT)
vii Profit on sale of other investment vii
Gain (loss) on account of foreign exchange
viii viii
fluctuation u/s 43AA
Profit on conversion of inventory into capital asset
u/s 28(via)
ix ix
(Fair Market Value of inventory as on the date of
conversion)
x Agricultural income x

xi Any other income (specify nature and amount)

86 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

a xia
b xib
C Total (xia + xib) xic
xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii

15 Total of credits to profit and loss account (13+14xii) 15

16 Freight outward 16
17 Consumption of stores and spare parts 17
18 Power and fuel 18
19 Rents 19
20 Repairs to building 20
21 Repairs to machinery 21
22 Compensation to employees
i Salaries and wages 22i
ii Bonus 22ii
iii Reimbursement of medical expenses 22iii
iv Leave encashment 22iv
v Leave travel benefits 22v
vi Contribution to approved superannuation fund 22vi
vii Contribution to recognised provident fund 22vii
viii Contribution to recognised gratuity fund 22viii
DEBITS TO PROFIT AND LOSS ACCOUNT

ix Contribution to any other fund 22ix

Any other benefit to employees in respect of which
x 22x
an expenditure has been incurred
xi Total compensation to employees (total of 22i to 22x) 22xi
Whether any compensation, included in 22xi, paid
xii xiia Yes / No
to non-residents
If Yes, amount paid to non-residents xiib
23 Insurance
i Medical Insurance 23i
ii Life Insurance 23ii
iii Keyman’s Insurance 23iii
Other Insurance including factory, office, car,
iv 23iv
goods, etc.
v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v
24 Workmen and staff welfare expenses 24
25 Entertainment 25
26 Hospitality 26
27 Conference 27
28 Sales promotion including publicity (other than advertisement) 28
29 Advertisement 29
30 Commission
Paid outside India, or paid in India to a
i non-resident other than a company or a i
foreign company
ii To others ii
iii Total (i + ii) 30iii
31 Royalty
Paid outside India, or paid in India to a non-
i resident other than a company or a foreign i
company
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 87

ii To others ii
iii Total (i + ii) 31iii
32 Professional / Consultancy fees / Fee for technical services
Paid outside India, or paid in India to a non-
i resident other than a company or a foreign i
company
ii To others ii
iii Total (i + ii) 32iii
33 Hotel, boarding and Lodging 33
34 Traveling expenses other than on foreign traveling 34
35 Foreign travelling expenses 35
36 Conveyance expenses 36
37 Telephone expenses 37
38 Guest House expenses 38
39 Club expenses 39
40 Festival celebration expenses 40
41 Scholarship 41
42 Gift 42
43 Donation 43
Rates and taxes, paid or payable to Government or any local body (excluding taxes
44
on income)
i Union excise duty 44i
ii Service tax 44ii
iii VAT/ Sales tax 44iii
iv Cess 44iv
v Central Goods & Service Tax (CGST) 44v
vi State Goods & Services Tax (SGST) 44vi
vii Integrated Goods & Services Tax (IGST) 44vii
viii Union Territory Goods & Services Tax (UTGST) 44viii
Any other rate, tax, duty or cess incl STT and
ix 44ix
CTT
Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi
x 44x
+ 44vii + 44viii +44ix)
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
Rows can be added as required Total
i 47i
(47i1+47i2+47i3)
Others (more than Rs. 1 lakh) where
ii PAN/Aadhaar No. is not available (provide name 47ii
and complete address)
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
88 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

49 Other provisions 49
Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29
50 50
+ 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47 iv + 48 + 49)]
51 Interest
Paid outside India, or paid in India to a non-
i resident other than a company or a foreign i
company
ii To others ii
iii Total (i + ii) 51iii
52 Depreciation and amortization 52
53 Net profit before taxes (50 – 51iii – 52) 53

54 Provision for current tax 54

PROVISION FOR TAX AND APPROP-RIATIONS

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
61 COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION
44AD
SR.NO Name of Business Business code Description
PRESUMPTIVE INCOME CASES

(i) Gross Turnover or Gross Receipts (iA + iB + iC) (61i limited to Rs.2 61i
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.)
A Through a/c payee cheque or a/c payee bank iA
draft or bank electronic clearing system
received or other prescribed electronic
modes before specified date
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 iiA
been earned, whichever is higher
B 8% of (61iB+61iC), or the amount claimed iiB
to have been earned, whichever is higher
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 Business code Description

(i) Gross Receipts (62i limited to Rs.50 Lakh, however if 62iB + 62iC is less 62i
than or equal to 5% of 62i then limit under 62i is extended to Rs.75 Lakh)
A Through a/c payee cheque or a/c payee bank draft or bank iA
electronic clearing system received or prescribed electronic
modes received before specified date
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 89

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 62ii
claimed to have been earned, whichever is higher)
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 Whether Tonnage Number of months Presumptive income u/s 44AE for the goods
No. of goods owned/leased/ capacity of for which goods carriage
carriage hired goods carriage was (Computed @ Rs.1000 per ton per month in
carriage (in owned/leased/hired case tonnage exceeds 12MT, or else @
MT) by assessee 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 63(ii)
(5) of table 63(i)]
NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired
at any time during the year exceeds 10, then , it is mandatory to maintain books of account and have a tax audit under
section 44AB
64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT
MAINTAINED, furnish the following information for previous year 2024-25 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 a1
electronic clearing system received or other prescribed
electronic modes before specified date
NO ACCOUNT CASE

2 Any other mode a2

b Gross profit ib
c Expenses ic
d Net profit 64i
(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 a1
electronic clearing system received or other prescribed
electronic modes before specified date
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
90 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Part A-
Other Information (mandatory if liable for audit under section 44AB; for others, fill if applicable)
OI
1 Method of accounting employed in the previous year (Tick)   mercantile  cash
2 Is there any change in method of accounting (Tick)   Yes  No
Increase in the profit or decrease in loss because of deviation, if any, as per
3a Income Computation Disclosure Standards notified under section 145(2) [column 3a
XI (3) of Schedule ICDS]
Decrease in the profit or increase in loss because of deviation, if any, as per
3b Income Computation Disclosure Standards notified under section 145(2) [column 3b
XI(4) of Schedule ICDS]
4 Method of valuation of closing stock employed in the previous year
Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate
a 
write 3)
Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate
b 
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
4d
method of valuation specified under section 145A
e Decrease in the profit or increase in loss because of deviation, if any, from the
4e
method of valuation specified under section 145A
5 Amounts not credited to the profit and loss account, being -
a the items falling within the scope of section 28 5a
b the proforma credits, drawbacks, refund of duty
of customs or excise or service tax, or refund of
OTHER INFORMATION

sales tax or value added tax, or refund of GST, 5b

where such credits, drawbacks or refunds are
admitted as due by the authorities concerned
c escalation claims accepted during the previous
5c
year
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
Amounts debited to the profit and loss account, to the extent disallowable under
6
section 36 due to non-fulfilment of conditions specified in relevant clauses
Premium paid for insurance against risk of
a 6a
damage or destruction of stocks or store [36(1)(i)]
Premium paid for insurance on the health of
b 6b
employees [36(1)(ib)]
Any sum paid to an employee as bonus or
commission for services rendered, where such
c 6c
sum was otherwise payable to him as profits or
dividend [36(1)(ii)]
Any amount of interest paid in respect of
d 6d
borrowed capital [36(1)(iii)]
Amount of discount on a zero-coupon bond
e 6e
[36(1)(iiia)]
Amount of contributions to a recognised
f 6f
provident fund [36(1)(iv)]
Amount of contributions to an approved
g 6g
superannuation fund [36(1)(iv)]
Amount of contribution to a pension scheme
h 6h
referred to in section 80CCD [36(1)(iva)]
Amount of contributions to an approved gratuity
i 6i
fund [36(1)(v)]
j Amount of contributions to any other fund 6j
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 91

Any sum received from employees as

contribution to any provident fund or
superannuation fund or any fund set up under
k ESI Act or any other fund for the welfare of 6k
employees to the extent not credited to the
employees account on or before the due date
[36(1)(va)]
l Amount of bad and doubtful debts [36(1)(vii)] 6l
m Provision for bad and doubtful debts [36(1)(viia)] 6m
Amount transferred to any special reserve
n 6n
[36(1)(viii)]
Expenditure for the purposes of promoting
o 6o
family planning amongst employees [36(1)(ix)]
Amount of securities transaction paid in respect
p of transaction in securities if such income is not 6p
included in business income [36(1)(xv)]
Marked to market loss or other expected loss as
q computed in accordance with the ICDS notified 6q
u/s 145(2) [36(1)(xviii)]
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
Expenditure laid out or expended wholly and
c 7c
exclusively NOT for the purpose of business or
profession [37(1)]
Expenditure on advertisement in any souvenir,
d brochure, tract, pamphlet or the like, published by a 7d
political party [37(2B)]
Expenditure by way of penalty or fine for violation
e 7e
of any law for the time being in force
f Any other penalty or fine 7f
Expenditure incurred for any purpose which is an
g 7g
offence or which is prohibited by law
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 Amounts debited to the profit and loss account, to the extent disallowable
A
under section 40
Amount disallowable under section 40 (a)(i), on
a account of non-compliance with the provisions of Aa
Chapter XVII-B
Amount disallowable under section 40(a)(ia) on
b account of non-compliance with the provisions of Ab
Chapter XVII-B
Amount disallowable under section 40(a)(ib), on
c account of non-compliance with the provisions of Ac
Chapter VIII of the Finance Act, 2016
Amount disallowable under section 40(a)(iii) on
d account of non-compliance with the provisions of Ad
Chapter XVII-B
Amount of tax or rate levied or assessed on the
e Ae
basis of profits [40(a)(ii)]
f Amount paid as wealth tax [40(a)(iia)] Af
Amount paid by way of royalty, license fee,
g Ag
service fee etc. as per section 40(a)(iib)
Amount of interest, salary, bonus, commission or
h remuneration paid to any partner or member Ah
inadmissible under section [40(b)/40(ba)]
i Any other disallowance Ai
j Total amount disallowable under section 40(total of Aa to Ai) 8Aj
92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Any amount disallowed under section 40 in any preceding previous year but
B 8B
allowable during the previous year
Amounts debited to the profit and loss account, to the extent disallowable under
9
section 40A
Amounts paid to persons specified in section
a 9a
40A(2)(b)
Amount paid otherwise than by account payee
cheque or account payee bank draft or use of
b electronic clearing system through a bank account or 9b
through such electronic mode as may be prescribed,
disallowable under section 40A(3)
c Provision for payment of gratuity [40A(7)] 9c
Any sum paid by the assessee as an employer for
setting up or as contribution to any fund, trust,
d 9d
company, AOP, or BOI or society or any other
institution [40A(9)]
e Any other disallowance 9e
f Total amount disallowable under section 40A (total of 9a to 9e) 9f
Any amount disallowed under section 43B in any preceding previous year but
10
allowable during the previous year
Any sum in the nature of tax, duty, cess or fee under
a 10a
any law
Any sum payable by way of contribution to any
b provident fund or superannuation fund or gratuity 10b
fund or any other fund for the welfare of employees
Any sum payable to an employee as bonus or
c 10c
commission for services rendered
Any sum payable as interest on any loan or
borrowing from any public financial institution or a
d 10d
State financial corporation or a State Industrial
investment corporation
Any sum payable as interest on any loan or
borrowing from such class of non-banking financial
companies as may be notified by the Central
da 10da
Government, in accordance with the terms and
conditions of the agreement governing such loan or
borrowing
Any sum payable as interest on any loan or
borrowing from any scheduled bank or a co-
e operative bank other than a primary agricultural 10e
credit or a primary co-operative agricultural and
rural development bank
f Any sum payable towards leave encashment 10f
Any sum payable to the Indian Railways for the use
g 10g
of railway assets
Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
h 10h
Micro, Small and Medium Enterprises Development
Act, 2006
i Total amount allowable under section 43B (total of 10a to 10h) 10i
Any amount debited to profit and loss account of the previous year but
11
disallowable under section 43B
Any sum in the nature of tax, duty, cess or fee under
a 11a
any law
Any sum payable by way of contribution to any
b provident fund or superannuation fund or gratuity 11b
fund or any other fund for the welfare of employees
Any sum payable to an employee as bonus or
c 11c
commission for services rendered
Any sum payable as interest on any loan or
borrowing from any public financial institution or a
d 11d
State financial corporation or a State Industrial
investment corporation
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 93

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
da 11da
Government, in accordance with the terms and
conditions of the agreement governing such loan or
borrowing
Any sum payable as interest on any loan or
borrowing from any scheduled bank or a co-
e operative bank other than a primary agricultural 11e
credit society or a primary co-operative agricultural
and rural development bank
f Any sum payable towards leave encashment 11f
Any sum payable to the Indian Railways for the use
g 11g
of railway assets
Any sum payable to a micro or small enterprise
beyond the time limit specified in section 15 of the
h 11h
Micro, Small and Medium Enterprises Development
Act, 2006
i Total amount disallowable under Section 43B (total of 11a to 11h) 11i
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty 12a
b Service tax 12b
c VAT/sales tax 12c
d Central Goods & Service Tax (CGST) 12d
e State Goods & Services Tax (SGST) 12e
f Integrated Goods & Services Tax (IGST) 12f
g Union Territory Goods & Services Tax (UTGST) 12g
h Any other tax 12h
i Total amount outstanding (total of 12a to 12h) 12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA 13
14 Any amount of profit chargeable to tax under section 41 14
Amount of income or expenditure of prior period credited or debited to the profit
15 15
and loss account (net)
16 Amount of expenditure disallowed u/s 14A 16
Whether assessee is exercising option under subsection 2A of section 92CE Tick)   Yes
17  No 17
[If yes, please fill schedule TPSA]

Part A –
Quantitative details (mandatory if liable for audit under section 44AB)
QD
(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
QUANTITATIVE DETAILS

4 Closing stock 4
5 Shortage/ excess, if any 5
(b) In the case of a manufacturing concern
6 Raw materials
a Opening stock 6a
b Purchases during the previous year 6b
c Consumption during the previous year 6c
d Sales during the previous year 6d
e Closing stock 6e
f Yield finished products 6f
g Percentage of yield 6g
h Shortage/ excess, if any 6h
94 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

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

SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)

Schedule S Details of Income from Salary

Name of Employer Nature of employer (Tick)  TAN of Employer (mandatory if tax is
Drop down to be provided 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

Value of perquisites as per section 17(2) (drop down to
b 1b
be provided)
Profit in lieu of salary as per section 17(3) (drop down
c 1c
to be provided)
Income from retirement benefit account maintained
d 1d
in a notified country u/s 89A
Income from retirement benefit account maintained
SALARIES

e 1e
in a country ‘other than notified country’ u/s 89A
Income taxable during the previous year on which
f relief u/s 89A was claimed in any earlier previous 1f
year
(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

Less allowances to the extent exempt u/s 10
3 (drop-down to be provided in e-filing utility) (please refer instructions) 3
(Note-Ensure that it is included in Total Gross salary in (2) above)
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

Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of
Schedule HP
property)
Address of property 1 Town/ City State Country PIN Code/ Zip Code
1
HOUSE PROPERTY

Is the property co-owned? o Yes o 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
 [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 95

[Tick  the applicable Name(s) of PAN/Aadhaar No. of Tenant(s) (Please PAN/TAN/Aadhaar No. of Tenant(s) (if
option] Tenant(s) (if let see note) TDS credit is claimed)
 Let out out)
 Self-occupied I
o Deemed let out II
a Gross rent received or receivable or lettable value 1a
b The amount of rent which cannot be 1b
c realized
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 Act)
Annual value of the property owned (own percentage share x 1e) 1f
g 30% of 1f 1g
Interest payable on borrowed capital
h (Details are to be filled in the drop down to 1h
be provided in e-filing utility)
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
Income under the head “Income from house property” (Ʃ1k + 2)
3 3
(if negative take the figure to 2i of schedule CYLA)
Please include the income of the specified persons referred to in Schedule SPI and Pass-through income referred to in schedule PTI while
NOTE ►
computing the income under this head
Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
NOTE ►
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.

Schedule BP Computation of income from business or profession

A From business or profession other than speculative business and specified business
Profit before tax as per profit and loss account (item 53, 61(ii), 62(ii), 63(ii), 64(iii) and 65(iv)
1 1
of P&L)
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 2a

Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign
2b 2b
in case of loss)
INCOME FROM BUSINESS OR PROFESSION

a Salaries 3a
b House property 3b
Income/ receipts
c Capital gains 3c
credited to profit
and loss account d Other sources 3d
considered di Dividend income 3di
under other
other than Dividend income
heads of income dii 3dii
3
or chargeable u/s
115BBF or e u/s 115BBF 3e
chargeable u/s f u/s 115BBG 3f
115BBG or (Item No.
chargeable u/s A of
115BBH Schedule
g u/s 115BBH (net of Cost of Acquisition) 3g
VDA)

Profit or loss included in 1, which is referred to in section

4a 44AD/44ADA/44AE/44B/44BB/44BBA/44BBC/44DA (drop down to be provided 4a

Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown
4b 4b
to be provided and capture as individual line item)
5 Income credited to Profit and Loss account (included in 1) which is exempt
a Share of income 5a
b from
Sharefirm(s)
of income 5b
from AOP/ BOI
96 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Any other exempt

c
income (specify
nature
i and amount) ci
ii cii
iii Total (ci + cii) 5ciii
d Total exempt income (5a + 5b + 5d
6 Balance 5ciii)
(1– 2a – 2b – 3a - 3b – 3c - 3d – 3e - 3f -3g– 4a-4b– 5d) 6
a Salaries 7a
b House property 7b
Expenses debited to
profit and loss c Capital gains 7c
account considered d Other sources 7d
under other heads of
e u/s 115BBF 7e
7 income/related to
income chargeable u/s f u/s 115BBG 7f
115BBF or u/s u/s 115BBH (other than
115BBG or u/s Cost of Acquisition u/s
115BBH 115BBH) 7g
g

Expenses debited to profit and loss account which relate to exempt

8a 8a
income

Expenses debited to profit and loss account which relate to exempt income and disallowed 8b
8b
u/s 14A (16 of Part A-OI)
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-
12i
DEP)
ii Depreciation allowable under section 32(1)(i)
12ii
(Make your own computation refer Appendix-IA of IT Rules)
iii Total (12i + 12ii) 12iii
13 Profit or loss after adjustment for depreciation (10 +11 – 12iii) 13
Amounts debited to the profit and loss account, to the extent disallowable under
14 14
section 36 (6 s of PartA-OI)
Amounts debited to the profit and loss account, to the extent disallowable under
15 15
section 37 (7J of PartA-OI)
Amounts debited to the profit and loss account, to the extent disallowable under
16 16
section 40 (8Aj of PartA-OI)
Amounts debited to the profit and loss account, to the extent disallowable under
17 17
section 40A (9F of PartA-OI)
Any amount debited to profit and loss account of the previous year but
18 18
disallowable under section 43B (11i of PartA-OI)
Interest disallowable under section 23 of the Micro, Small and Medium
19 Enterprises Development Act,2006 19

20 Deemed income under section 41 20

Deemed income under section 32AD/ 33AB/ 33ABA/ 35ABA /35ABB/ 40A(3A)/
21 21
72A/80HHD/ 80-IA
22 Deemed income under section 43CA 22
23 Any other item of addition under section 28 to 44DA 23
Any other income not included in profit and loss account/any other expense not
24 allowable (including income from salary, commission, bonus and interest from 24
firms in which individual/HUF/prop. concern is a partner)
Increase in profit or decrease in loss on account of ICDS adjustments and
25 25
deviation in method of valuation of stock (Column 3a + 4d of Part A - OI)
26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) 26
27 Deduction allowable under section 32(1)(iii) 27
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 97

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
28 28
deductible under section 35 or 35CCC or 35CCD is lower than amount debited to
P&L account, it will go to item 24)
Any amount disallowed under section 40 in any preceding previous year but
29 29
allowable during the previous year (8B of PartA-OI)
Any amount disallowed under section 43B in any preceding previous year but
30 30
allowable during the previous year (10i of PartA-OI)
31
Any other amount allowable as deduction
31

Decrease in profit or increase in loss on account of ICDS adjustments and 32

32
deviation in method of valuation of stock (Column 3b + 4e of Part A- OI)
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
35ii
iii Section 44AE (63(ii) of schedule P&L)
i
35i
iv Section 44B
v
v Section 44BB 35v
35v
via Section 44BBA
ia
35v
vib Section 44BBC
ib
35v (item 4 of
vii Section 44DA
ii Form 3CE)
35vi
viii Total (35i to 35vii) ii
Net profit or loss from business or profession other than speculative and 36
36
specified business (34 + 35viii)
Net Profit or loss from business or profession other than speculative business and
37 specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is A37
not applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+ 37b +
37c + 37d + 37e + 37f)
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
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
38 38
Act
[4b-(37a+37b+37c+37d+37e)]
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
Additions in accordance with section 28 to 44DA
40 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 6xvi 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, 45
(ii) 32 or 35 on which deduction u/s 35AD is claimed)
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 7xvi of schedule CFL) C48
Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected
49 C49
from drop down menu)
D
D Income chargeable under the head ‘Profits and gains from business or profession’ D
A37+B42+C48)
98 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

E Intra head set off of business loss of current year

Income of current year (Fill this
Business loss Business income
column only if figure is zero or
Sl. Type of Business income set off remaining after set off
positive)
(1) (2) (3) = (1) – (2)
Loss to be set off (Fill this row only if figure
i (A37)
is negative)
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

Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as
Schedule DPM
deduction under any other section)
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)
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
DEPRECIATION ON PLANT AND MACHINERY

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)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 99

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)
1 Block of assets Land Building (not including land) Furniture and Intangible Ships
fittings assets
2 Rate (%) Nil 5 10 40 10 25 20
(i) (ii) (iii) (iv) (v) (vi) (vii)
3 Written down value on the first
day of previous year
4 Additions for a period of 180
days or more in the previous year
5 Consideration or other
realization during the previous
year out of 3 or 4
6 Amount on which depreciation at
full rate to be allowed (3 + 4 -5)
(enter 0, if result is negative)
7 Additions for a period of less
than 180 days in the previous
year
DEPRECIATION ON OTHER ASSETS

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)
100 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Schedule Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as
DEP deduction under any other section)
1 Plant and machinery
a Block entitled for depreciation @ 15 per cent 1a
(Schedule DPM -17i or 18i as applicable)
b Block entitled for depreciation @ 30 1b
per cent
SUMMARY OF DEPRECIATION ON ASSETS

(Schedule DPM - 17ii or 18ii as applicable)

c Block entitled for depreciation @ 40 per cent 1c
(Schedule DPM - 17iii or 18iii as applicable)
d Block entitled for depreciation @ 45 per cent 1d
( Schedule DPM - 17iv or 18iv as applicable)
e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d) 1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent 2a
(Schedule DOA- 14ii or 15ii as applicable)
B Block entitled for depreciation @ 10 per cent 2b
(Schedule DOA- 14iii or 15iii as applicable)
c Block entitled for depreciation @ 40 per cent 2c
(Schedule DOA- 14iv or 15iv as applicable)
d Total depreciation on building (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
6 Total depreciation (1e+2d+3+4+5) 6

Schedule DCG Deemed Capital Gains on sale of depreciable assets

1 Plant and machinery
a Block entitled for depreciation @ 15 per 1a
cent(Schedule DPM - 20i)
b Block entitled for depreciation @ 30 per cent 1b
(Schedule DPM – 20ii)
c Block entitled for depreciation @ 40 per cent 1c
(Schedule DPM - 20iii)
DEEMED CAPITAL GAINS

d Block entitled for depreciation @ 45 per cent 1d

(Schedule DPM - 20iv)
e Total (1a +1b + 1c+1d) 1e
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent 2a
(Schedule DOA- 17ii)
b Block entitled for depreciation @ 10 per cent 2b
(Schedule DOA- 17iii)
c Block entitled for depreciation @ 40 per cent 2c
(Schedule DOA- 17iv)
d Total (2a + 2b + 2c) 2d
3 Furniture and fittings (Schedule DOA- 17v) 3
4 Intangible assets (Schedule DOA- 17vi) 4
5 Ships (Schedule DOA- 17vii) 5
6 Total (1e+2d+3+4+5) 6

Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD)
Sl No Expenditure of the nature Amount, if any, debited to Amount of deduction Amount of deduction in excess of the
referred to in section profit and loss account allowable amount debited to profit and loss account
(1) (2) (4) = (3) - (2)
(3)
i 35(1)(i)
ii 35(1)(ii)
iii 35(1)(iia)
 [भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 101

iv 35(1)(iii)
V 35(1)(iv)
vi 35(2AA)
vii 35(2AB)
viii 35CCC
ix 35CCD
X Total
In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the
NOTE
details as per Schedule RA.

Schedule CG Capital Gains

A Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents)
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
Full value of consideration adopted as per section 50C for the
iii purpose of Capital Gains () [in case (aii) does not exceed 1.10 aiii
Short-term Capital Gains

times (ai), take this figure as (ai), or else take (aii)]

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) 1c
Deduction under section 54B/54G/54GA (Specify details initem D
d 1d
CAPITAL GAINS

below)
e Short-term Capital Gains on Immovable property (1c - 1d) A1e
f In case of transfer of immovable property, please furnish the following details (see note)
PAN/Aadhaar Address of
Name of Percentage Pin
S.No. No. of Amount property, Country State
buyer(s) share code
buyer(s) code, Zip code

Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by
NOTE
buyer in the documents.
►
In case of more than one buyer, please indicate the respective percentage share and amount.
2 From slump sale
ai Fair market value as per Rule 11UAE(2) 2ai

ii Fair market value as per Rule 11UAE(3) 2aii

Full value of consideration (higher of ai or

iii 2aii
aii)

b Net worth of the undertaking or division 2b

(6(e) of Form 3CEA)
c Short term capital gains from slump sale (2aiii-2b)
A2c
From sale of equity share or unit of equity oriented
Mutual Fund (MF) or unit of a business trust on
Where transfer was before Where transfer was on or
3 which STT is paid under section 111A or
23rd July2024 after 23rd July 2024
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
biii
connection with transfer
iv Total (bi + bii +biii) biv
c Balance (3a – 3biv) 3c
102 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Loss to be disallowed u/s 94(7) or 94(8)- for 3d

example if asset bought/acquired within 3
months prior to record date and
d
dividend/income/bonus units are received, then
loss arising out of sale of such asset to be ignored
(Enter positive value only)
e Short-term capital gain on equity share or equity 3ei 3eii A3e
oriented MF (STT paid) (3c +3d)
For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be
4
computed with foreign exchange adjustment under first proviso to section 48)
a STCG on transactions covered u/s 111A (A4ai + A4aii) A4a
i) Where the transfer was before 23rd July 2024 A4ai
ii) Where the transfer was on or after 23rd July 2024 A4aii
b STCG from sale of shares not covered in sl.no. 4a or sale of debentures A4b
For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section
5
115AD
a i In case securities sold include shares of a company other
than quoted shares, enter the following details
a Full value of consideration ia
received/receivable in respect of
unquoted shares
b Fair market value of unquoted shares ib
determined in the prescribed manner
c Full value of consideration in respect of ic
unquoted shares adopted as per section
50CA for the purpose of Capital Gains
(higher of a or b)
ii Full value of consideration in respect of ii
securities other than unquoted shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in
biii
connection with transfer
iv Total (bi + bii + biii) biv
c Balance (5aiii – biv) 5c
Loss to be disallowed u/s 94(7) or 94(8)- for
example if security bought/acquired within 3
months prior to record date and
d 5d
dividend/income/bonus units are received, then
loss arising out of sale of such security to be
ignored (Enter positive value only)
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
In case assets sold include shares of a company other
a i
than quoted shares, enter the following details
a Full value of consideration received/receivable in ia
respect of unquoted shares
b Fair market value of unquoted shares determined in the ib
prescribed manner
c Full value of consideration in respect of unquoted shares ic
adopted as per section 50CA for the purpose of Capital
Gains (higher of a or b)
ii Full value of consideration in respect of assets other than aii
unquoted shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii + biii) biv
c Balance (6aiii – biv) 6c
In case of asset (security/unit) loss to be disallowed u/s 94(7) or
94(8)- for example if asset bought/acquired within 3 months prior
d to record date and dividend/income/bonus units are received, then 6d
loss arising out of sale of such asset to be ignored (Enter positive
value only)
Deemed short term capital gains on depreciable assets (6 of
e 6e
schedule- DCG)
f Deduction under section 54G/54GA 6f
g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e -6f) A6g
7 Amount deemed to be short term capital gains
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 103

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 Section under New asset acquired/constructed
which asset which deduction Previous year Amount not used
transferred claimed in that in which asset for new asset or
year acquired/ remained
Amount utilized out of Capital
constructed unutilized in
Gains account
Capital gains
account (X)

i 2021-22 54G/54GA
ii 2022-23 54B/54G/54GA
iii 2023-24 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)
A8
(A8ai+A8aii + A8b + A8c)
Pass Through Income/Loss in the nature of Short-Term
ai A8ai
Capital Gain, chargeable @ 15%
Pass Through Income/ Loss in the nature of Short-Term
aii A8aii
Capital Gain, chargeable @ 20%
Pass Through Income/Loss in the nature of Short-Term
b A8b
Capital Gain, chargeable @ 30%
Pass Through Income/Loss in the nature of Short-Term
c A8c
Capital Gain, chargeable at applicable rates
Amount of STCG included in A1-A8 but claimed as not chargeable to tax or chargeable at special rates as per
9 DTAA

Item
Rate as per
No. A1 Whether
Amount Country Article Treaty Section Applicable
Sl. to A8 TRC
of name & of (enter NIL, of I.T. Rate as per I.T. Act rate [lower of
No. above in obtained
income Code DTAA if not Act (6) or (9)]
which (Y/N)
chargeable)
included
(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 A 9a

Total amount of STCG claimed as chargeable to tax at special rates as per
b A9b
DTAA
Capital Loss on buy back of shares on or after 01 st October 2024. [ Short Term Capital loss @20%
A(A) / 30% / Applicable rate] A(A)
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered)
A10
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, 6, 7, 8 & 9 are not applicable for residents)
1 From sale of land or building or both (fill up details separately for each property from a to f)
Long-term Capital Gains

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
Full value of consideration adopted as per section 50C for the purpose of Capital Gains
iii aiii
[in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)]
b Deductions under section 48
i Cost of acquisition without indexation bi
Cost of acquisition with indexation
(Applicable only for:
(A) Transfers before 23rd July 2024, or
iia biia
(B) Residents for computational purposes under second proviso to section
112(1)(a) where acquisition is before and transfer is on or after 23rd July 2024

b
iib Total cost of improvement
(a) Cost of improvement without indexation biib(a)
(b) Year of improvement
104 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

(c) Cost of Improvement with indexation

b & c applicable only for:

(A) Transfers before 23rd July 2024, or
biib(c)
(B) Residents for computational purposes under second proviso to section 112(1)(a)
where acquisition is before and transfer is on or after 23rd July 2024

Add row
iii Expenditure wholly and exclusively in connection with transfer biii
Total (where transfer is before 23rd July 2024 biia + ∑biib(c) + biii; where transfer is on
iv biv
or after 23rd July 2024 bi + ∑biib(a) + biii)
Total (only for the purpose of computing eiB) (biia + Ʃbiib(c) + biii)
iva (Applicable for Residents for computational purposes under second proviso to section biva
112(1)(a) where acquisition is before and transfer is on or after 23 rd July 2024)
c Balance (aiii – biv ) 1c
Balance (aiii – biva)

(Applicable for Residents for computational purposes under second proviso to section
112(1)(a) where acquisition is before and transfer is on or after 23 rd July 2024)
ca 1ci
(only for the purpose of computing eiB)
(In case of negative, to be considered as nil)

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) B1ea

(Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where
acquisition is before and transfer is on or after 23rd July 2024 )

(only for the purpose of computing eiB)

(In case of negative, to be considered as nil)
ei Where acquisition is before 23rd July 2024 and transfer is on or after 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%) B1ei(A)
B1ei(B)
(Note: Tax computed at (ei) is for determining ‘excess amount to be ignored in e(ii)’)

eii Excess amount, if any, that is required to be ignored as per second proviso to section 112(1)(a) (for B1eii
residents only) [B1ei(A)- B1ei(B)]
f In case of transfer of immovable property, please furnish the following details (see note)

Name of PAN/Aadhaar No. Percentage Address of property, Pin code

S.No. Amount
buyer(s) of buyer(s) share Country code, Zip code and state

Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer
NOTE
in the documents.
►
In case of more than one buyer, please indicate the respective percentage share and amount.
g Total Long-term Capital Gains on Immovable property (ƩB1e) where transfer was
(a) Before 23rd July 2024 (sum of capital gains on all properties transferred before 23rd July 2024)
On or after 23rd July 2024 (sum of capital gains on all properties transferred on or after 23rd July 2024)
(b)

(c) Total excess tax to be ignored (ƩB1eii)

Where transfer was beforeWhere transfer was on or after 23rd
From slump sale
2 23rd July 2024 (i) July 2024 (ii)

Fair market value as per Rule

a i 2ai
11UAE(2)

Fair market value as per Rule

2aii
11UAE(3)

Full value of consideration (higher of ai

2aii
or aii)

b Net worth of the undertaking or division 2b (6(e) of Form 3CEA) (6(e) of Form 3CEA)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 105

c Balance (2aiii – 2b) 2c

Deduction u/s 54EC /54F (Specify details in 2d

d
item D below)
Long term capital gains from slump sale B2e
e (2c-2d) B2ei B2eii

From residents from sale of unlisted bonds or unlisted debenture (other than capital indexed bonds issued by
3
Government) (applicable only where transfer was before 23 rd July 2024)
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
Expenditure wholly and exclusively in connection with
iii biii
transfer
iv Total (bi + bii +biii) biv
c Balance (3a – biv) 3c
Deduction under section 54F (Specify details in item D
d 3d
below)
e LTCG on bonds or debenture (3c – 3d) B3e

Where transfer was

From sale of listed securities (other than a unit) or zero- Where transfer was on or after 23rd
4(i) before 23rd July 2024
coupon bonds as per Section 112(1) July 2024 (ii)
(i)
a Full value of consideration 4a
b Deductions under section 48
i Cost of acquisition with indexation bi
ia Cost of acquisition without indexation
(where transfer was before 23rd July
2024, applicable only for the purpose of bia
computing excess tax to be ignored as
per proviso to 112(1))
ii Cost of improvement with indexation bii
iia Cost of improvement without
indexation (where transfer was before
23rd July 2024, applicable only for the biia
purpose of computing excess tax to be
ignored as per proviso to 112(1))
iii Expenditure wholly and exclusively in
biii
connection with transfer
iv Total (where transfer was before 23rd
July 2024, bi + bii +biii)
biv
(where transfer was on or after 23rd
July 2024, bia +biia +biii)
iva Total (bia + biia + biii) (for the purpose
of computing excess as per proviso
biva
section 112(1)) (applicable where
rd
transfer was before 23 July, 2024)
4c
c Balance (4a – biv)

Balance (4a – 4biva) (for the purpose 4ca

of computing excess tax as per
ca proviso to section 112(1)) (applicable
where transfer was before 23rd July
2024)
Deduction under section 54F (Specify
d 4d
details in item D below)
Long-term Capital Gains on assets at B4 above
(4c – 4d)
(i) Before 23rd July 2024, B4(i)e
e B4(i)ei
B4(i)eii
(ii) On or After 23rd July 2024

Long-term Capital Gains on assets at B4 above

where transfer was before 23rd July 2024 (4ca –
ea 4d)
(for the purpose of computing excess tax as per
proviso to section 112(1))
106 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

f Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A)

[LTCG at 20 % with indexation] [ B4(ei)*20%]
B4(i)f
(applicable where transfer was before 23rd July,
2024)
g Tax as per 1st Proviso to section 112(1) [LTCG at
10 % without indexation] [ B4(ea)*10%]
B4(i)g
(applicable where transfer was before 23rd July,
2024)
h Excess amount that is required to be ignored as
per 1st proviso to section 112(1) [B4(f) – B4(g)]
B4(i)h
(applicable where transfer was before 23rd July
2024)

Where transfer was

From sale of GDR of an Indian company referred in sec. Where transfer was on or after 23rd
4(ii) before 23rd July 2024
115ACA (applicable only for resident individuals) July 2024 (ii)
(i)
a Full value of consideration 4a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in
biii
connection with transfer
iv Total (bi + bii +biii) biv
c Balance (3a – biv) 4c
d Deduction under sections 54F (Specify details
4d
in item D below)
e Long-term Capital Gains on assets at B3
B4(ii)e
above where transfer was (3c – 3d)
rd B4(ii)ei
i. Before 23 July 2024
B4(ii)eii
ii. On or After 23rd July 2024
5 From sale of equity share in a company or unit of equity-oriented fund or unit of
a business trust on which STT is paid under section 112A
LTCG u/s 112A (column 14(iii) of Schedule
a 5a
112A)
i. Sum of column 14 where transfer was 5ai
before 23rd July 2024
ii. Sum of column 14 where transfer was on 5aii
or after 23rd July 2024
eduction under sections 54F (Specify details in item D
below) 5b
b i. Where transfer was before 23rd July 2024 5bi
5bii
ii. Where transfer was on or after 23rd July 2024
i. Long-term Capital Gains on sale of capital assets at B5 above where B5c
c transfer was (5a – 5b)Before 23rd July 2024 B5ci
ii. On or after 23rd July 2024 B5cii

6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to

be computed with foreign exchange adjustment under first proviso to section
48)

LTCG computed without indexation benefit

where transfer was
i. Before 23rd July 2024 – Listed
6a
Debentures
6ai
ii. Before 23rd July 2024 – other than
a 6aii
Listed Debentures
6aiii
iii. On or after 23rd July 2024 (only
unlisted shares or Listed
debentures)

Deduction under sections /54F (Specify details 6b

in item D below) 6bi
i. where transfer was before 23rd July 2024 – 6bii
Listed Debentures 6biii
ii. where transfer was before 23 rd July 2024 –
b
other than Listed Debentures
iii. where transfer was on or after 23rd July
2024 – (only unlisted Shares or Listed
debentures)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 107

c LTCG on share or debenture (6a-6b)

i. where transfer was before 23rd July 2024 –
Listed Debentures
ii. where transfer was before 23 rd July 2024 – B6c
other than Listed Debentures B6ci
iii. where transfer was on or after 23rd July B6cii
2024 – (only unlisted Shares or Listed B6ciii
debentures)

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
Where transfer Where transfer was on
as referred to in sec. 115AD (other than securities referred to in section 112A
7 was before 23rd or after 23rd July 2024
for which column B8 is to be filled up)
July 2024 (i) (ii)
Note : For serial number (iii), break up of income based on date of transfer is
not required.
In case securities sold include shares of a company other than
a i
quoted shares, enter the following details
a Full value of consideration
received/receivable in respect of ia
unquoted shares
b Fair market value of unquoted shares
ib
determined in the prescribed manner
c Full value of consideration in respect of
unquoted shares adopted as per section
ic
50CA for the purpose of Capital Gains
(higher of a or b)
ii Full value of consideration in respect of
aii
securities other than unquoted shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
Expenditure wholly and exclusively in
iii biii
connection with transfer
iv Total (bi + bii +biii) biv
c Balance (aiii – biv) 7c
Deduction under sections /54F (Specify details in item
d 7d
D below)
(i) Long-term Capital Gains on assets at 7 above in B7e
case of NON-RESIDENT (7c – 7d)Where B7ei
B7eii
transfer was before 23rd July 2024
B7eiii
[applicable for 7(i) & 7(ii) ]
e
(ii) Where transfer was on or after 23rd July
[applicable for 7(i) & 7(ii) ]

From sale of securities by FII as referred to in sec.

115AD
8 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(iii) of 115AD(1)(b)(iii) 8a
proviso] (8ai+8aii)
i. Sum of column 14 where transfer was before 8ai
23rd July 2024

ii. Sum of column 14 where transfer was on or after

23rd July 2024 8aii

b Deduction under sections 54F (Specify details in item D 8b

below) 8bi
i. Before 23rd July 2024 8bii

ii. On or after 23rd July 2024

108 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

c Long-term Capital Gains on sale of capital assets at B8 above where transfer

was (8a – 8b)
i. Before 23rd july2024 [applicable for 8(i) and 8(ii) B8c
B8ci
ii. On or after 23rd July 2024 for 8(i) and 8(ii) B8cii

From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under
9
chapter XII-A)
LTCG on sale of foreign exchange asset (as per section
9a
a 115F where transfer was (computed without
indexation)
i. Before 23rd July 2024
9ai
ii. On or after 23rd July 2024 9aii
Less deduction under section 115F (Specify details in
b 9b
item D below)
i. Before 23rd July 2024
9bi
rd
ii. On or after 23 July 2024
9bii
Balance LTCG on sale of foreign exchange asset where transfer was (9a- 9b) B9c B9c
c
-----
i. Before 23rd July 2024
B9ci
ii. On or after 23rd July 2024
B9cii

Where transfer
Where transfer was on or after 23rd July
10 From sale of assets where B1 to B9 above are not applicable was before 23rd
2024(ii)
July 2024(i)
a In case assets sold include shares of a company other
i
than quoted shares, enter the following details
a Full value of consideration ia
received/receivable in respect of
unquoted shares
b Fair market value of unquoted ib
shares determined in the
prescribed manner
c Full value of consideration in ic
respect of unquoted shares
adopted as per section 50CA for
the purpose of Capital Gains
(higher of a or b)
ii Full value of consideration in respect of assets aii
other than unquoted shares
iii i. Total (ic + ii) aiii

b Deductions under section 48

i Cost of acquisition with indexation for transfer bi
before 23rd July 2024 and without indexation for
transfer on or after 23rd July 2024
ii Cost of improvement with indexation for transfer bii
before 23rd July 2024 and without indexation for
transfer on or after 23rd July 2024
iii Expenditure wholly and exclusively in connection biii
with transfer
iv biv
Total (bi + bii+biii)
biv
c Balance (10aiii – biv) 10c
d Deduction under section 54D//54F/54G/54GA (Specify
details in item D below) 10d

e Long-term Capital Gains on assets at B10 above (10c- B10eii

B10e B10ei
10d)
11 Amount deemed to be long-term capital gains
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 109

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 Section under New asset acquired/constructed Amount not Whether
year in which deduction used for new date of
which asset claimed in that year asset or limitation /
transferred remained withdrawal
unutilized in was before
Capital gains 23rd July
account (X) 2024
Previous year in Amount
which asset utilized out
acquired/ of Capital
constructed Gains
account
i 2021 -22 54/54D/54F/54G/
54GA
ii 2022-23 54/54B/54D/54F/
54G/54GA/ 54GB
iii 2023-24 54/54B/54D/54F
/54G/ 54GA

b Amount deemed to be long-term capital gains, other than at ‘a’ (i + ii) b.

i. i. Where deemed capital gain arose before 23rd July 2024
bi.
rd
i. ii. Where deemed capital gain arose on or after 23 July 2024
bii.
Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b)
i. Where deemed capital gain arose before 23rd July 2024 B11
B11i
B11ii
ii. Where deemed capital gain arose on or after 23rd July 2024
Pass Through Income/Loss in the nature of Long-Term Capital Gain, (Fill up
12 B12
schedule PTI) (B12a1(i)+B12a1(ii)+B12a2(i)+b12a2(ii) + B12b)
Pass Through Income/Loss in the nature of Long-Term Capital Gain,
a1(i) chargeable @ 10% B12a1(i)

Pass Through Income/ Loss in the nature of Long-Term Capital Gain,

a1(ii) B12a1(ii)
chargeable @ 12.5% u/s 112A
Pass Through Income/Loss in the nature of Long-Term Capital Gain,
a2(i) B12a2(i)
chargeable @ 10% - under sections other than u/s. 112A
Pass Through Income/ Loss in the nature of Long-Term Capital Gain,
a2(ii) B12a2(ii)
chargeable @ 12.5% under sections other than u/s 112A
Pass Through Income/Loss in the nature of Long-Term
b B12b
Capital Gain, chargeable @ 20%

Amount of LTCG included in items B1 to B12 but claimed as not chargeable to tax or chargeable at special
13
rates in India as per DTAA
Item No.
Rate as per Whether
Amount B1 to B12 Country Section Rate as Applicable
Treaty TRC
Sl. No. of above in name & Article of DTAA of I.T. per I.T. rate [lower
(enter NIL, if obtained
income which Code Act Act of (6) or (9)]
not chargeable) (Y/N)
included
(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 B13a
b Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA B13b
B(A) Capital Loss on buy back of shares on or after 01 st October 2024 (Long Term Capital loss @12.5% / 10% for transactions
covered u/s 115AD for Non-residents) B(A)
(can be claimed only if respective Dividend income u/s 2(22)(f) is offered)
Total long term capital gain chargeable under I.T. Act (B1e + B2e + B3e + B4ie + B4iie + B5f + B6c + B7e + B8f + B9c +
14 B14
B10e + B11 + B12 – B13a+B(A))
Sum of Capital Gain Incomes (11ii + 11iii + 11iv + 11v + 11vi + 11vii + 11viii +11ix + 11x of table E
C1 C1
below)
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
110 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

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
(ivb) Account
(iva) Date of deposit (ivc) IFS code
number
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
(ivb) Account
(iva) Date of deposit (ivc) IFS code
number
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
Cost of purchase/ construction of new land or building for industrial
ii cii
undertaking
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
(ivb) Account
(iva) Date of deposit (ivc) IFS code
number
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
Amount invested in specified/notified bonds
(not exceeding fifty lakh rupees)
ii 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
(ivb) Account
(iva)Date of deposit (ivc) IFS code
number
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
Date of purchase/construction of new asset in an area other than urban
iii fiii dd/mm/yyyy
area
iv Amount deposited in Capital Gains Accounts Scheme before due date fiv
(ivb) Account
(iva)Date of deposit (ivc) IFS code
number
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
(ivb) Account
(iva)Date of deposit (ivc) IFS code
number
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
Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f + 1g
i 1i
+ 1h)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 111

E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B13a which is chargeable under
DTAA)
Capital Curre
Gain of nt
current year’s
year (Fill capital
this gains
column Short term capital loss Long term capital loss remain
only if ing
Type of
compute after
Capital Gain
d figure set off
is (9=1-2-
positive) 3-4-5-
DTA 6-7-8-
Applicable DTAA
15% 20% 30% A 10% 12.5% 20% 9)*
rate rate
rate
1 2 3 4 5 6 7 8 9 10 11
(B4(ii) (B1g(b)
ei*+ *+
B5ci* B2eii*+
+ B4(i)eii
B6cii* *+B4(ii
+ )eii*+
B7ei* B5cii*+
(B1g(a)* +
Capital Loss (A3ei (A3eii* (A1e*+ + B6ciii*
(A5e B2ei*+B3e
to be set off *+ + A2c*+ B7eiii +
*+ *+B4(i)ei*
(Fill this row A4ai A4aii* A4b*+ *+ B7eii*+
A8b* A9b +B6ci*+ B13b
only, if figure *+ + A6g*+ A7*+ B8ci* B8cii*+
+A B10ei*+
computed is A8ai A8aii* A8c*+A + B9cii*+
(A)) B11i* +
negative) *) + A(A)) (A)) B9ci* B10eii*
B12b*)
+ +
B12a1 B11ii*+
(i)* + B12a1
B12a2 (ii)*+
(i)* B12a2
+B (ii)*+
(A) ) B(A))
(A3ei*+
15% A4ai*+
A8ai*)
(A3eii*+
A4aii*+
20%
A8aii* +
Short term capital gain

A(A))
(A5e*+
30% A8b* +
A(A))
(A1e*+
A2c*+
Applic A4b*+
able A6g* +
rate A7*+
A8c* +
A(A))
DTAA
A9b
rates
(B4(ii)ei*
+ B5ci*+
B6cii*+
B7ei* +
B7eiii*+
10% B8ci*+
Long term capital gain

B9ci*+
B12a1(i)*
+
B12a2(i)*
+ B(A))
(B1g(b)*
+ B2eii*
+B4(i)eii
*+
12.5%
B4(ii)eii*
+ B5cii*
+ B6ciii*
+ B7eii*
112 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

+ B8cii*
+ B9cii*
+
B10eii*
+
B11ii* +
B12a1(ii)
*+
B12a2(ii)
*+ B(A))
(B1g(a)*
+ B2ei*+
B3e*+B4(
i)ei*+
20%
B6ci*+
B10ei*+
B11i* +
B12b*)
DTAA
B13b
rates
Total loss set off (ii + iii + iv
+ v + vi + vii + viii + ix + x)
Loss remaining after set off
(i- xi)
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-B12) is after setoff with
similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is
included therein, if any.

F Information about accrual/receipt of capital gain

16/3
16/9 to
Upto 15/6 16/6 to 15/9 16/12 to 15/3 to
Type of Capital gain / Date 15/12
31/3
(i) (ii) (iii) (iv) (v)
Short-term capital gains taxable
at the rate of 15%
1
Enter value from item 5via of
schedule BFLA, if any.

Short-term capital gains taxable

at the rate of 20%
2
Enter value from item 5vib of
schedule BFLA, if any.

Short-term capital gains taxable

at the rate of 30%
3
Enter value from item 5vii of
schedule BFLA, if any.

Short-term capital gains taxable

at applicable rates
4
Enter value from item 5viii of
schedule BFLA, if any.
Short-term capital gains taxable
at DTAA rates
5
Enter value from item 5ix of
schedule BFLA, if any.
Long- term capital gains taxable
at the rate of 10%
6
Enter value from item 5xa of
schedule BFLA, if any.
Long- term capital gains taxable
at the rate of 12.5%
7
Enter value from item 5xb of
schedule BFLA, if any.
8 Long- term capital gains taxable
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 113

at the rate of 20%

Enter value from item 5xi of
schedule BFLA, if any.
Long- term capital gains taxable
at the rate DTAA rates
9
Enter value from item 5xii of
schedule BFLA, if any.
Capital gains on transfer of
Virtual Digital Asset taxable at
10 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
114

Full value of
consideratio
n
-If shares are
acquired on
or before If the Total
31.01.2018 long-term Fair Expenditur Balance
Share/Uni Cost of
capital Fair Market Market e wholly (6-13) -
t acquisitio
Share / Unit Name of Sale-price (Total Sale Cost of asset was Value per Value of and Total Item 5
Acquired ISIN No. of n without
Sl. transferred (Befor the per Value) (4*5) acquisitio acquired share/unit capital exclusively deduction (a) of
(On or rd Cod Shares/Unit indexatio
No. e/ on or after 23 Share/Uni Share/Uni n before as on 31st asset as in s LTCG
before/ e s n
July 2024) t t - If shares 01.02.201 January,201 per connection (7+12) Schedul
after 31st (higher of
are Acquired 8, -Lower 8 section with e of
Jan 2018) st 8 or 9)
after 31 of 6 and 55(2)(ac) transfer ITR3
January 11 - (4*10)
2018 – Please
enter Full
Value of
Consideratio
n
(Co (Col 1b) (Col
(Col 1a) (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12) (Col 13) (Col 14)
l 1) 2)
1

4
Add rows

3.5.0 Total of Col 14 where transfer was before 23rd July 2024
(i)
THE GAZETTE OF INDIA : EXTRAORDINARY

3.5.1 Total of Col 14 where transfer was on or after 23rd July 2024
(ii)
3.5.2
(iii) Total (i + ii)
[PART II—SEC. 3(i)]
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 115
116 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Schedule
Income from other sources
OS
1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1
a Dividends, Gross (ai+aii+aiii) 1a
Dividend income other than ii and
i ai
iii
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
From Deposits (Bank/ Post Office/ Co-operative)
ii bii
Society/)
iii From Income-tax Refund biii
OTHER SOURCES

iv In the nature of Pass-through income/Loss biv

Interest accrued on contributions to provident
fund to the extent taxable as per first proviso to
v section 10(11) bv

Interest accrued on contributions to provident

fund to the extent taxable as per Second proviso to
vi section 10(11) bvi

Interest accrued on contributions to provident

vii fund to the extent taxable as per first proviso to bvii
section 10(12)
Interest accrued on contributions to provident
viii fund to the extent taxable as per second proviso to bviii
section 10(12)
ix Others bix
c Rental income from machinery, plants, buildings, etc., Gross 1c
1d
Income of the nature referred to in section 56(2)(x) which is chargeable
d
to tax (di + dii + diii + div + dv)
i Aggregate value of sum of money received without consideration di
In case immovable property is received without consideration,
ii dii
stamp duty value of property
In case immovable property is received for inadequate
iii consideration, stamp duty value of property in excess of such diii
consideration
In case any other property is received without consideration, fair
iv div
market value of property
In case any other property is received for inadequate consideration,
v dv
fair market value of property in excess of such consideration
e Any other income (please specify nature) 1e
Sl.
No. Nature Amount
1 Family Pension
Income from retirement benefit account maintained in a notified
2
country u/s 89A
Income from retirement benefit account maintained in a country
3
other than notified country u/s 89A
Income taxable during the previous year on which relief u/s 89A
4
was claimed in any earlier previous year
Any specified sum received by a unit holder from a business trust
5
during the previous year referred to in section 56(2)(xii)
Any sum is received, including the amount allocated by way of
6 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
Winnings from lotteries, crossword puzzles, races, card games etc.
ai 2ai
chargeable u/s 115BB
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 117

Income by way of winnings from online games chargeable u/s

aii 115BBJ 2aii

b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b

i Cash credits u/s 68 bi
iiUnexplained investments u/s 69 bii
iiiUnexplained 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 bvi
hundi u/s 69D
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 dxx) 2d

Dividends received by non-resident (not being di
company) or foreign company chargeable u/s
i
115A(1)(a)(i) other than proviso to section
115A(1)(a)(A)
Dividend received by non-resident (not being dia
company) or foreign company from a unit in
an International Financial Services Centre, as
ia
referred to in sub-section (1A) of section
80LA chargeable under proviso to section
115A(1)(a)(A)
Interest received from Government or Indian dii
ii concern on foreign currency debts chargeable
u/s 115A(1)(a)(ii)
Interest received from Infrastructure Debt diii
iii
Fund chargeable u/s 115A(1)(a)(iia)
Interest referred to in section 194LC (1)- div
iv
chargeable u/s 115A(1)(a)(iiaa)@5%
Interest referred to in section 194LD - dv
v
chargeable u/s 115A(1)(a)(iiab)
Distributed income being interest referred to dvi
vi in section 194LBA - chargeable u/s
115A(1)(a)(iiac)
Income from units of UTI or other Mutual dvii
Funds specified in section 10(23D), purchased
vii
in Foreign Currency - chargeable u/s
115A(1)(a)(iii)
Income from royalty or fees for technical dviii
services received from Government or Indian
viii
concern - chargeable u/s 115A(1)(b)(A) &
115A(1)(b)(B)
Income by way of interest on bonds dix
ix purchased in foreign currency by non-
residents - chargeable u/s 115AC
Income by way of dividend on GDRs dx
x purchased in foreign currency by non-
residents - chargeable u/s 115AC
Income by way of dividends from GDRs dxi
xi purchased in foreign currency by residents -
chargeable u/s 115ACA
Income (other than dividend) received by an dxii
FII in respect of securities (other than units
xii
referred to in section 115AB) - chargeable u/s
115AD(1)(i)
Income by way of interest received by an FII dxiii
on bonds or Government securities referred to
xiii
in section 194LD – chargeable as per proviso
to section 115AD(1)(i)
Income received by non-residents sportsmen dxiv
xiv
or sports associations chargeable u/s 115BBA
118 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Anonymous Donations in certain cases dxv

xv
chargeable u/s 115BBC
xvi Interest referred to in Proviso to section dxvi
194LC(1)-chargeable u/s 115A(1)(a)(iiaa)@4%
Income by way of royalty from patent dxvii
xvii developed and registered in India - chargeable
u/s 115BBF
Income by way of transfer of carbon credits- dxviii
xviii
chargeable u/s 115BBG
Income being dividend received by an FII in dxix
respect of securities (other than units referred
xix
to in section 115AB) - chargeable u/s
115AD(1)(i)
Investment Income of a Non-Resident Indian - dxx
xx
chargeable u/s 115E
Pass through income in the nature of income from other sources claimed as
e 2e
chargeable at special rates (drop down to be provided)
Amount included in 1 and 2 above, which is claimed as chargeable at special rates
f 2f
in India as per DTAA (total of column (2) of table below)
Item No.1ai, Rate as per Whether Rate Applicable
Amount 1aiii,1b to Country Treaty Section
Sl. Article TRC as per rate [lower
of 1d & 2 in name & of I.T.
No. of DTAA (enter NIL, obtained I.T. of (6) or
income which Code if not Act
chargeable) (Y/N) Act (9)]
included
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
I
II

Deductions under section 57 (other than those relating to income chargeable at special
3
rates under 2a, 2b, 2d, 2e & 2f)
Expenses / Deductions other than entered in
a(i) 3a(i)
“C” (in case of other than family pension)
Deduction u/s 57(iia) (in case of family pension
a(ii) 3a(ii)
only)
Depreciation (available only if income offered
b 3b
in 1.C of "Schedule OS")
Interest expenditure on dividend u/s
C 57(1)(Available only if income offered in 1a(i) 3c
and/ or 1a(ii))
Eligible Interest expenditure u/s 57(1) – computed
ci 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 6
reducing income related to DTAA portion) – 3 + 4 + 5-5a) (If negative take the figure to
4i of schedule CYLA)
Income from other sources (other than from owning race horses) (2 +6 ) (enter 6 as nil,
7 7
if negative)
8 Income from the activity of owning and maintaining race horses
a Receipts 8a
Deductions under section 57 in relation to
b 8b
receipts at 8a only
c Amounts not deductible u/s 58 8c
d Profits chargeable to tax u/s 59 8d
e Balance (8a - 8b + 8c + 8d) (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
From From
From 16/9 From 16/12
S.No. Other Source Income Upto 15/6 16/6 to 16/3 to
to 15/12 to 15/3
15/9 31/3
(i) (ii) (iii) (iv) (v)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 119

Income by way of
winnings from
lotteries, crossword
1 puzzles, races, games,
gambling, betting etc.
referred to in section
2(24)(ix)
Income by way of
2 winnings from online
games u/s 115BBJ
Dividend Income
3a referred in Sl. No.
1a(i)
Dividend Income
3b referred in Sl. No.
1a(iii)
Dividend Income u/s
115A(1)(a)(i) other
than proviso to section
4
115A(1)(a)(A) @ 20%
(Including PTI
Income)
Dividend income
under proviso to
5 section 115A(1)(a)(A)
@ 10% (Including
PTI Income)
Dividend Income u/s
115AC @ 10%
6
(Including PTI
Income)
Dividend Income u/s
115ACA (1)(a) @
7
10% (Including PTI
Income)
Dividend Income
(other than units
referred to in section
8 115AB) u/s
115AD(1)(i) @ 20%
(Including PTI
Income)
Income from
retirement benefit
account maintained in
9 a country specified u/s
89A but not claimed
for relief from
taxation u/s 89A
Dividend income
10 chargeable at DTAA
Rates
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income
NOTE ►
under this head.
120 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Schedule CYLA Details of Income after set-off of current years losses

Sl.No Head/ Source of Income Income of current House property Business Loss Other sources loss Current year’s
year loss of the current (other than (other than loss Income
(Fill this column year set off speculation loss from owning race remaining after
only if income is or specified horses) of the set off
zero or positive) business loss) of current year set off
the current year
set off
1 2 3 4 5=1-2-3-4
Loss to be set off
(2v of item E of
i (Fill this row only if computed (3 of Schedule –HP) (6 of Schedule-OS)
Schedule BP)
figure is negative)
CURRENT YEAR LOSS ADJUSTMENT

ii Salaries (6 of Schedule S)
iii House property (3 of Schedule HP)
iv Income from Business
(excluding speculation profit (A37 of Schedule
and income from specified BP)
business) or profession
(3ii of item E of
v Speculative Income
Schedule BP)
(3iii of item E of
vi Specified Business Income
Schedule BP)
Short-term capital gain taxable (11ii of item E of
viia
@ 15% Schedule CG)
Short-term capital gain taxable ( 11iii of item E of
viib
@ 20% Schedule CG)
Short-term capital gain taxable (11iv of item E of
viii
@ 30% Schedule CG)
Short-term capital gain taxable (11v of item E of
ix
at applicable rates Schedule CG)
Short-term capital gain taxable
(11vi of item E of
x at special rates in India as per
Schedule CG)
DTAA
Long term capital gain taxable (11vii of item E of
xia
@ 10% Schedule CG)
Long term capital gain taxable (11viii of item E of
xib
@ 12.5% Schedule CG)
Long term capital gain taxable (11ix of item E of
xii
@ 20% Schedule CG)
Long term capital gains taxable
(11x of item E of
xiii at special rates in India as per
Schedule CG)
DTAA
Net income from other sources
xiv chargeable at normal applicable (6 of Schedule OS)
rates
Profit from the activity of
xv owning and maintaining race (8e of Schedule OS)
horses
Income from other sources
xvi taxable at special rates in India (2f of Schedule OS)
as per DTAA
xvii Total loss set off
xviii Loss remaining after set-off (i – xvii)

Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
Sl. Head/ Source of Income Income after set off, Brought forward loss Brought Brought forward Current
allowance under year’s income
BROUGHT FORWARD LOSS ADJUSTMENT

No. if any, of current set off forward

year’s losses as per 5 depreciation section 35(4) set remaining
of Schedule CYLA) set off off after set off
1 2 3 4 5
(5ii of Schedule
i Salaries
CYLA)
(5iii of Schedule (B/f house property
ii House property
CYLA) loss)
(B/f business loss, other (Note: B/F
than speculation or depreciation set
specified business loss) off will be
Business (excluding speculation
(5iv of Schedule (Note: B/F loss set off restricted to
iii income and income from
CYLA) will be restricted to business income
specified business)
business income excluding
excluding income u/s income u/s
44BB) 44BB)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 121

(5v of Schedule (B/f normal business or

iv Speculation Income
CYLA) speculation loss)
(5vi of Schedule (B/f normal business or
v Specified Business Income
CYLA) specified business loss)
Short-term capital gain taxable (5viia of Schedule (B/f short-term capital
via
@ 15% CYLA) loss)
Short-term capital gain taxable (5viib of schedule (B/f short-term capital
vib
@ 20% CYLA) loss)
Short-term capital gain taxable (5viii of Schedule (B/f short-term capital
vii
@ 30% CYLA) loss)
Short-term capital gain taxable (5ix of Schedule (B/f short-term capital
viii
at applicable rates CYLA) loss)
Short-term capital gain taxable
(5x of Schedule (B/f short-term capital
ix at special rates in India as per
CYLA) loss)
DTAA
Long-term capital gain taxable (5xia of Schedule (B/f short-term or long-
xa
@ 10% CYLA) term capital loss)
Long-term capital gain taxable (5xib of schedule (B/f short-term or long-
xb
@ 12.5% CYLA) term capital loss)
Long term capital gain taxable (5xii of Schedule (B/f short-term or long-
xi
@ 20% CYLA) term capital loss)
Long term capital gains taxable
(5xiii of Schedule (B/f short-term or long-
xii at special rates in India as per
CYLA) term capital loss)
DTAA
Net income from other sources
(5xiv of Schedule
xiii chargeable at normal applicable
CYLA)
rates
Profit from owning and (5xv of Schedule (B/f loss from horse
xiv
maintaining race horses CYLA) races)
Income from other sources
(5xvi of Schedule
xv taxable at special rates in India
CYLA)
as per DTAA
Total of brought forward loss set off (2ii + 2iii + 2iv +
xvi 2v + 2via _ 2vib + 2vii +2viii + 2ix + 2xa + 2xb + 2xi +
2xii + 2xiv)
Current year’s income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5via+5vib + 5vii + 5viii + 5ix +
xvii 5xa+5xb + 5xi +5xii + 5xiii+ 5xiv + 5xv)

Schedule CFL Details of Losses to be carried forward to future years

Sl. Assessment Date of Filing House Loss from business other Loss from Loss from Short-term Long-term Loss from
No. Year (DD/MM/YYYY) property than loss from speculative speculative specified capital loss Capital loss owning and
loss business and specified business business maintaining
business race horses
Brought Amount Brought
forward as forward
Business adjusted Business
Loss on Loss
account available
CARRY FORWARD OF LOSS

of for set
taxation off
u/s during
115BAC the year
(1A)
5b 5c=5a- 8 9
1 2 3 4 5a 6 7 10
5b
i 2010-11
ii 2011-12
iii 2012-13
iv 2013-14
v 2014-15
vi 2015-16
vii 2016-17
viii 2017-18
ix 2018-19
x 2019-20
xi 2020-21
xii 2021-22
xiii 2022-23
xiv 2023-24
xv 2024-25
Total of
xvi earlier year
losses b/f
122 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Adjustment
of above (2ii of (2iii of (2iv of (2v of (2xiv of
xvii losses in Schedule Schedule Schedule Schedule Schedule
Schedule BFLA) BFLA) BFLA) BFLA) BFLA)
BFLA
2025-26 (2xviii of (3xviii of (B42 of (C48 of (2xii+3xii+4xii+ (( 7xii + (8e of
(Current Schedule Schedule Schedule Schedule 5xii+6xii) of 8xii+9xii+10xii) Schedule
year losses CYLA) CYLA) BP, if – BP, if – item E of of item E of OS, if –ve)
xviii
to be ve) ve) Schedule CG) Schedule CG)
carried
forward)
Total loss
Carried
xix 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 Amount as Amount of Balance Amount of Amount of Balance
brought adjusted on depreciation carried brought forward allowance set-off Carried
forward account of set-off against forward to the unabsorbed against the current forward to
unabsorbed opting for the current next year allowance year income the next year
depreciation taxation u/s year income
115BAC(1A)
(1) (2) (3) (3a) (4) (5) (6) (7) (8)
Current
I
Assessment Year
Ii
Iii
Iv
V Total (3xvi of BFLA) (4xvi of BFLA)

Schedule ICDS Effect of Income Computation Disclosure Standards on profit

Increase Decrease
Sl. Net effect
ICDS in profit in profit
No. (Rs.)
(Rs.) (Rs.)
(1) (2) (3) (4) (5)
I Accounting Policies
Valuation of Inventories (other than the effect of change in method of valuation
II
u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI)
III Construction Contracts
IV Revenue Recognition
V Tangible Fixed Assets
VI Changes in Foreign Exchange Rates
VII Government Grants
Securities (other than the effect of change in method of valuation u/s 145A, if the
VIII
same is separately reported at col. 4d or 4e of Part A-OI)
IX Borrowing Costs
X Provisions, Contingent Liabilities and Contingent Assets
Total effect of ICDS adjustments on profit
XI. (I+II+III+IV+V+VI+VII+VIII+IX+X)

Schedule 10AA Deduction under section 10AA

Deductions in respect of units located in Special Economic Zone
Assessment year in which unit begins
Sl Undertaking to manufacture/produce/provide Sl Amount of deduction
DEDUCTION
U/S 10AA

services
(item 17 of Annexure A of Form
a Undertaking No.1 a 56F for Undertaking 1)
(item 17 of Annexure A of Form
b Undertaking No.2 b 56F for Undertaking 2)
c Total deduction under section 10AA (a + b) c
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 123

Schedule 80G Details of donations entitled for deduction under section 80G
Donations entitled for 100% deduction without
A
qualifying limit
PAN of Eligible Amount of
Name and address of done Amount of donation
Donee donation
Donation in Donation in Total
cash other mode Donation
i
ii
iii Total
Donations entitled for 50% deduction without qualifying
B
limit
PAN of Eligible Amount of
Name and address of done Amount of donation
Donee donation
Donation in Donation in Total
DETAILS OF DONATIONS

cash other mode Donation

i
ii
iii Total
Donations entitled for 100% deduction subject to
C
qualifying limit
PAN of Eligible Amount of
Name and address of done Amount of donation
Donee donation
Donation in Donation in Total
cash other mode Donation
i
ii
iii Total
Donations entitled for 50% deduction subject to
D
qualifying limit
ARN
Eligible
PAN of (Donation
Name and address of donee Amount of donation Amount of
Donee Reference
donation
Number)
Donation in Donation in Total
cash other mode Donation
i
ii

Schedule 80GGA Details of donations for scientific research or rural development

(applicable in the case of a
partner of firm deriving
only profit from the firm)
Relevant clause under which PAN of Amount of donation
S. Name and Eligible Amount of
deduction is claimed (drop down Donee
No. address of Donee donation
to be provided)
Donation in cash Donation in Total
other mode Donation
i
ii
Total donation

Schedule Details of contributions made to political parties

80GGC
S. Amount of contribution Eligible Transaction Reference number IFS code of Bank
Date amount of for UPI transfer or Cheque
No.
contribution number/ IMPS/NEFT/RTGS
Contribution in Contribution in
Total
cash other mode
Contribution

(add rows)

Total
contribution
124 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Schedule 80DD Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with
disability
Nature of Type of PAN of the Aadhaar of Date of Ack. No. Ack No of UDID Amount
disability dependent dependent the filing of of Form Form as Number (If
dependent Form 10IA filed per Rule available)
10IA 11A(2)(ii)
(if
available)
1. Dependent 1. Spouse
person 2. Son
with 3. Daughter
disability
4. Father
2. Dependent
person 5. Mother
with 6. Brother
severe 7. Sister
disability 8. Member of
the HUF (in
case of HUF)

Schedule 80U Details of deduction in case of a person with disability

Nature of disability Date of filing of Ack. No. of Form 10IA Ack No of Form as UDID Number Amount
Form 10IA filed per Rule 11A(2)(ii) (If available)
(if available)
1. Self with
disability
2. Self with severe
disability

Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or
Schedule RA
35(2AA)]
Eligible Amount of
Name and address of done PAN of Donee Amount of donation
donation
Donation
Donation in Total
in other
cash Donation
mode
i
ii
iii Total

Schedule 80-IA
(item 30 of Form
Undertaking No.
Deduction in respect of profits of a1 1
10CCB of the
undertaking)
a an undertaking referred to in
(item 30 of Form
section 80-IA(4)(iv) [Power] Undertaking No.
a2 2
10CCB of the
undertaking)
b Total deductions under section 80-IA (a1 + a2 ) b

Schedule 80-IB Deductions under section 80-IB

Deduction in the case of undertaking which begins (30 of Form 10CCB of
a1 Undertaking no. 1
the undertaking)
a commercial production or refining of mineral oil
(30 of Form 10CCB of
[Section 80-IB(9)] a2 Undertaking no. 2
the undertaking)
(30 of Form 10CCB of
b1 Undertaking no. 1
Deduction in the case of an undertaking developing the undertaking)
b
and building housing projects [Section 80-IB(10)] b2 Undertaking no. 2
(30 of Form 10CCB of
the undertaking)
Deduction in the case of an undertaking engaged in (30 of Form 10CCB of
c1 Undertaking no. 1
processing, preservation and packaging of fruits, the undertaking)
c
vegetables, meat, meat products, poultry, marine or c2 Undertaking no. 2
(30 of Form 10CCB of
dairy products [Section 80-IB(11A)] the undertaking)
(30 of Form 10CCB of
d Deduction in the case of an undertaking engaged in d1 Undertaking no. 1
the undertaking)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 125

integrated business of handling, storage and (30 of Form 10CCB of

d2 Undertaking no. 2
transportation of food grains [Section 80-IB(11A)] 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
aa1 Undertaking no. 1 (30 of Form 10CCB of the
aa Assam undertaking)
aa2 Undertaking no. 2 (30 of Form 10CCB of the
ab1 undertaking)
(30 of Form 10CCB of the
Arunachal Undertaking no. 1
ab undertaking)
Pradesh ab2 Undertaking no. 2 (30 of Form 10CCB of the
ac1 undertaking)
(30 of Form 10CCB of the
Undertaking no. 1
ac Manipur
DEDUCTION U/S 80-IE

ac2 undertaking)
(30 of Form 10CCB of the
Undertaking no. 2
ad1 Undertaking no. 1 undertaking)
(30 of Form 10CCB of the
ad Mizoram undertaking)
ad2 Undertaking no. 2 (30 of Form 10CCB of the
ae1 Undertaking no. 1 undertaking)
(30 of Form 10CCB of the
ae Meghalaya ae2 undertaking)
(30 of Form 10CCB of the
Undertaking no. 2
af1 undertaking)
(30 of Form 10CCB of the
Undertaking no. 1
af Nagaland af2 undertaking)
(30 of Form 10CCB of the
Undertaking no. 2
undertaking)
(30 of Form 10CCB of the
ag1 Undertaking no. 1
ag Tripura undertaking)
(30 of Form 10CCB of the
ag2 Undertaking no. 2
undertaking)
Total deduction for undertakings located in North-east (total of aa1
ah ah
to ag2)
b Total deduction under section 80-IE (ah) b

Schedule VI-A Deductions under Chapter VI-A

1 Part B- Deduction in respect of certain payments
80C (Details are to be
80CCC (Details are to be filled in
filled in the dropdown to
a b the drop down to be provided in e-
be provided in the e-Filing
filing utility)
utility)
80CCD(1) (Details are to
80CCD(1B) (Details are to be filled
be filled in the drop down
c d in the drop down to be provided in
to be provided in e-filing
e-filing utility)
utility)
80CCD(2) (Details are to
be filled in the drop 80D (Details are to be filled in the drop
e f
down to be provided in e- down to be provided in e-filing utility)
filing utility)
80DDB (Details are to be filled in the
TOTAL DEDUCTIONS

g 80DD h drop down to be provided in e-filing

utility)
80E(Details are to be
80EE (Details are to be filled in the
filled in the drop down to
i j drop down to be provided in e-filing
be provided in e-filing
utility)
utility)
80EEA (Details are to be
80EEB (Details are to be filled in the
filled in the drop down to
k l drop down to be provided in e-filing
be provided in e-filing
utility)
utility)
80GG (Details are to be filled in the
m 80G n 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
(b of
p 80-IA Schedule 80- Q 80-IAB
IA)
(E of
r 80-IB Schedule 80- s 80-IBA
IB)
126 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

(e of
t 80-IE Schedule 80- U 80JJA
IE)
[Sl.no.
5I(eiv) +5II 80QQB (Details are to be filled in
v 80JJAA of Annexure w the drop down to be provided in e-
to Form filing utility)
10DA]
80RRB (Details are to be
filled in the drop down to
x
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
Any other Deduction as
per the e-filing utility
v (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)

Deduction claimed under any section 2a
included in Chapter VI-A under the heading
a
“C.—Deductions in respect of certain
incomes”
b Deduction claimed u/s 10AA 2b
Deduction claimed u/s 35AD as reduced by
c the amount of depreciation on assets on 2c
which such deduction is claimed
d Total Adjustment (2a+ 2b+ 2c) 2d

3 Adjusted Total Income under section 115JC(1) (1+2d) 3

Adjusted Total Income u/s 115JC from units
a 3a
located in IFSC, if any
Adjusted Total Income u/s 115JC from other
b 3b
Units (3-3a)
Tax payable under section 115JC [(9% of (3a)+ 18.5% of (3b)] (if 3 is
4 greater than Rs. 20 lakh) 4

Schedule AMTC Computation of tax credit under section 115JD

1 Tax under section 115JC in assessment year 2025-26 (1d of Part-B-TTI) 1
2 Tax under other provisions of the Act in assessment year 2025-26 (2i of Part-B-TTI) 2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, 3
otherwise enter 0]
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. Assessment Year AMT Credit AMT Credit Balance AMT Credit
No. (A) Gross Set-off in Balance brought Utilized during Carried Forward
(B1) earlier forward to the the Current (D)= (B3) –(C)
assessment current assessment Assessment Year
years year (C)
(B2) (B3) = (B1) – (B2)
i 2013-14
ii 2014-15
iii 2015-16
iv 2016-17
v 2017-18
vi 2018-19
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 127

vii 2019-20
viii 2020-21
ix 2021-22
x 2022-23
xi 2023-24
2024-25
xii
Current AY (enter 1 -
xiii
2, if 1>2 else enter 0)
xivi Total
Amount of tax credit under section 115JD utilized during the year [total of item no 4 5
5
(C)]
Amount of AMT liability available for credit in subsequent assessment years [total of 4 6
6
(D)]

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 Relationship Amount (Rs) Head of Income in
(optional) which included
1
2

Schedule SI

Sl No Section  Special rateIncome(i) Tax

(%) thereon
(ii)
1 (2ciii of (2civ of
111- Accumulated balance of recognised provident for prior years  Schedule Schedule
OS) OS)
2a  15 (part of
111A or Section 115AD(1)(b)(ii)-Proviso (STCG on shares units on which 5via of
where STT paid) [where transfer was before 23rd July 2024 as applicable] Schedule
.SPECIAL RATE

BFLA)
2b  20 (part of
111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT 5vib of
paid) [ where transfer was on or after 23rd July 2024 as applicable] Schedule
BFLA)
3 (part of 5vii
115AD(STCG for FIIs on securities where STT not paid)  30 of Schedule
BFLA)
4a  20 (as
Proviso to 112(1) (LTCG on listed securities/ units with indexation) [where reduced by (part of 5xi
transfer was before 23rd July 2024 as applicable and tax thereon after taking into B4(i)(h) of of Schedule
account Sl. no. B3(i)(h) of Schedule CG, if any] Schedule CG, BFLA)
if any)
4b (part of 5xb
112(1) (LTCG on listed securities/ units) [where transfer was on or after 23 rd July 2024
 12.5 of Schedule
as applicable]
BFLA)
5a (part of 5xa
112(1)(c)(iii) (LTCG for non-resident on unlisted securities or other than Listed
 10 of Schedule
debentures) [where transfer was before 23rd July 2024 as applicable] BFLA)
5b (part of 5xb
112(1)(c)(iii) (LTCG for non-resident on unlisted securities) [where transfer  12.5 of Schedule
was on or after 23rd July 2024 as applicable]
BFLA)
6a (part of 5xa
115AC (LTCG for non-resident on bonds/GDR) [where transfer was before  10 of Schedule
23rd July 2024 as applicable] BFLA)
6b (part of 5xb
115AC (LTCG for non-resident on bonds/GDR) [where transfer was on or after 23rd
 12.5 of Schedule
July 2024 as applicable]
BFLA)
7a (part of 2d
115AC (Income by way of interest received by non-resident on bonds
 10 of Schedule
purchased in foreign currency) OS)
7b (part of 2d
115AC (Income by way of Dividend received by non-resident from GDR
 10 of Schedule
purchased in foreign currency) OS)
128 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

8a (part of 5xa
115ACA (LTCG for an employee of specified company on GDR) [where  10 of Schedule
transfer was before 23rd July 2024 as applicable] BFLA)
8b (part of 5xb
115ACA (LTCG for an employee of specified company on GDR) [ where transfer was
 12.5 of Schedule
on or after 23rd July 2024 as applicable]
BFLA)
9 (part of 5xa
115AD (LTCG for FIIs on securities)  10 of Schedule
BFLA)
10a (part of 5xa
115E (LTCG for non-resident Indian on foreign exchange asset) [where  10 of Schedule
transfer was before 23rd July 2024 as applicable]
BFLA)
10b (part of 5xb
115E (LTCG for non-resident Indian on foreign exchange asset) [where transfer was
 12.5 of Schedule
on or after 23rd July 2024 as applicable]
BFLA)
11a
112 (LTCG on others) [where transfer / event was before 23rd July 2024 as  20 (5xi of
Schedule
applicable]
BFLA)
11b 12.5 (as
112 (LTCG on others) [where transfer / event was on or after 23 rd July 2024 as reduced by (part of 5xb
applicable] and tax thereon after taking into account Sl. no. Ʃ B1eii of Schedule CG, if  B1eii of of Schedule
any. Schedule CG, BFLA)
if any)
12a (part of 5xa
112A or section 115AD(1)(b)(iii)-proviso (LTCG on sale of shares or units on which
STT is paid) [where transfer was before 23rd July 2024 as applicable]
 10 of Schedule
BFLA)
12b (part of 5xb
112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units on
 12.5 of Schedule
which STT is paid) [where transfer was on or after 23 rd July 2024 as applicable]
BFLA)
13 (part of 5ix
STCG Chargeable at special rates in India as per DTAA  of Schedule
BFLA)
14 LTCG Chargeable at special rates in India as per DTAA  (part of 5xii
of Schedule
BFLA)
 30 (2ai of
15a 115BB (Winnings from lotteries, puzzles, races, games etc.) Schedule
OS)
115BBJ (Winning from online games) 30 (2aii of
15b  Schedule
OS)
115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) 60 (2b of
16  Schedule
OS)
115BBH (Tax on income from virtual digital asset)
17
A Income under head business or profession 30 (A3g of
 Schedule
BP)
B Income under head Capital Gain 30 (C2 of
 Schedule
CG)
115BBF (Tax on income from patent)
18
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)
Income under head business or profession 10 (3f of
A  Schedule
BP)
Income under head other sources 10 (2d of
B  Schedule
OS)
 (part of 2d
20 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from Royalty) 10 of Schedule
OS)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 129

21 Income from other sources chargeable at special rates in India as per DTAA (part of
5xv of

Schedule
BFLA)
22a Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15%  15 (part of
5via of
Schedule
BFLA)
22b Pass Through Income in the nature of Short Term Capital Gain chargeable @ 20% 20 (part of
5vib of

Schedule
BFLA)
Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%  30 (part of 5vii
23 of Schedule
BFLA)
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%  10 (part of 5xa
24a u/s. 112A of Schedule
BFLA)
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% 12.5 (part of 5xb
24b u/s 112A  of Schedule
BFLA)
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% 10 (part of 5xa
25a u/s. other than section 112A  of Schedule
BFLA
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% 12.5 (part of 5xb
25b under sections other than u/s 112A  of Schedule
BFLA)
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%  20 (part of 5xi
26 of Schedule
BFLA)
Pass through income in the nature of income from other source chargeable at special  (2e of
27 rates (Drop down to be provided in e-filing utility) Schedule
OS)
Any other income chargeable at special rate (Drop down to be provided in e-filing utility)  (2d of
28 Schedule
OS)
Total

Schedule IF Information regarding partnership firms in which you are partner

Number of firms in which you are partner
FIRMS IN WHICH PARTNER

Whether Capital
Whether the section Percentage Amount of share balance on 31st
Sl. Name of the PAN of the firm firm is liable 92E is Share in the profit March in the
No. Firm for audit? applicable in the profit firm
(Yes/No) to firm? of the firm i ii
(Yes/ No)
1
2
3
4 Total

Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
1 Interest income 1
Gross Agricultural receipts (other than income to be excluded
2 i i
under rule 7A, 7B or 8 of I.T. Rules)
i Expenditure incurred on agriculture ii
iii Unabsorbed agricultural loss of previous eight assessment years iii
EXEMPT INCOME

Agricultural income portion relating to Rule 7, 7A, 7B(1),

iv iv
7B(1A) and 8 (from Sl. No. 38 of Sch. BP)
v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) 2
In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the
vi
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
Whether the agricultural land is owned or held on lease (drop down to be
c
provided)
d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)
3 Other exempt income (including exempt income of minor child) (please specify) 3
130 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

4 Income claimed as not chargeable to tax as per DTAA

Sl. Amount of income Nature of income Country name & Article of DTAA Head of Income Whether TRC
No. Code 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
Sl. Investment Name of PAN of Sl. Head of income Current Share of TDS on
entity covered business the Year current Net such
by section trust/ business income year loss Income/ amount,
115U/ investment trust/ distributed Loss if any
115UA/115UB fund investment by 9=7-8
fund Investment
fund

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
1. (drop down to be i House property
provided) ii Capital Gains
a Short term
a1 Section
111A
b Long term
b1 Section
112A
B2 Sections
other than
112A
iii Other Sources
PASS THROUGH INCO ME

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
a u/s
10(23FBB)
b u/s
…………..
c u/s
…………
NOTE Please refer to the instructions for filling out this schedule.
►
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 131

Schedule- TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility
Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess
TAX ON SECONDARY ADJUSTMENTS

1 money has not been repatriated within the prescribed time (please indicate the total of
adjustments made in respect of all the AYs)
a Additional Income tax payable @ 18% on above
AS PER SECTION 92CE(2A)

b Surcharge @ 12% on “a”

2
c Health & Education cess on ( a + b)
d Total Additional tax payable ( a + b + c)
3 Taxes paid
4 Net tax payable (2d-3)
Date(s) of deposit of Date 1 Date 2 Date 3 Date 4 Date 5 Date 6
tax on secondary (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY)
5 adjustments as per
section 92CE(2A)
6 Name
Branch
of Bank and

7 BSR Code
8 Serial number of
challan
9 Amount deposited

Schedule FSI Details of Income from outside India and tax relief (available only in case of resident)
Sl. Country Taxpayer Sl. Head of income Income from Tax paid Tax payable Tax relief Relevant
Code Identification outside India outside on such available in article of
(dropdown Number (included in India income under India DTAA if
to be PART B-TI) normal (e)= (c) or (d) relief claimed
provided provisions in whichever is u/s 90 or 90A
in the e-
India lower
filing
INCOME FROM OUTSIDE INDIA

utility) (a) (b) (c) (d) (e) (f)

1 i Salary
ii House Property
Business or
iii
Profession
iv Capital Gains
v Other sources
Total
i Salary
2 ii House Property
Business or
iii
Profession
iv Capital Gains
v Other sources
Total
NOTE ► Please refer to the instructions for filling out this schedule.

Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
1 Details of Tax relief claimed
Country Code Taxpayer Total taxes paid outside India Total tax relief available Section under which
Identification (total of (c) of Schedule FSI in (total of (e) of Schedule FSI relief claimed
TAX RELIEF FOR TAX PAID OUTSIDE INDIA

Number respect of each country) in respect of each country) (specify 90, 90A or
91)
(a) (b) (c) (d) (e)

Total
Total Tax relief available in respect of country where DTAA is applicable (section 90/90A)
2 2
(Part of total of 1(d))
Total Tax relief available in respect of country where DTAA is not applicable (section 91)
3 3
(Part of total of 1(d))
Whether any tax paid outside India, on which tax relief was allowed in India, has been
4 refunded/credited by the foreign tax authority during the year? If yes, provide the details 4 Yes/No
below
132 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Amount of tax Assessment year in which tax relief allowed in

a b
refunded India
NOTE Please refer to the instructions for filling out this schedule.
►

Schedule FA Details of Foreign Assets and Income from any source outside India
A1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on
31st December 2024
DETAILS OF FOREIGN

Sl No Countr Country code Name of Address ZIP code Account Status Account Peak Closing Gross
y name financial of number opening date balance balance interest
institution financial during the paid/credite
ASSETS

institutio period d to the

n account
during the
period
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on
A2
31st December 2024
Sl Count Country Name of Address of ZIP Accoun Status Account Peak Closing Gross amount
No ry code financial financial code t opening balance balance paid/credited to the
name institution institution numbe date during account during the period
r the (drop down to be provided
period specifying nature of
amount viz.
interest/dividend/proceeds
from sale or redemption of
financial assets/ other
income)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar
A3
year ending as on 31st December 2024
Sl Count Country code Name of Addres ZIP Nature Date of Initial Peak Closin Total gross Total gross
No ry entity s of code of acquirin value of value of g value amount proceeds
name entity entity g the the investme paid/credite from sale or
interest investmen nt during d with redemption
t the respect to of investment
period the holding during the
during the period
period
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
(i)
(ii)
Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during
A4
the calendar year ending as on 31st December 2024
Sl Count Country code Name of financial Address of ZIP code Date of The cash value or Total gross amount
No ry institution in financial contract surrender value of paid/credited with
name which insurance institution the contract respect to the
contract held contract during the
period
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(i)
(ii)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar
year ending as on 31st December 2024
Sl Coun Zip Nature of Name Nature of Date Total Income Nature Income taxable and offered in
No try Code entity and Interest- since Investment accrued of this return
Nam Address Direct/ Beneficial held (at cost) (in from such Income Amount Schedul Item
e and of the owner/ rupees) Interest e where number
code Entity Beneficiary offered of
schedule
(1) 2(a) 2(b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 133

(i)
(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending
as on 31st December 2024
Sl Country ZIP Address Ownership- Date of Total Income Nature of Income taxable and offered in
No Name Code of the Direct/ acquisition Investment (at derived Income this return
and code Property Beneficial cost) (in rupees) from the Amount Schedul Item
owner/ property e where number
Beneficiary offered of
schedule
(1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year
ending as on 31st December 2024
Sl Country ZIP Nature of Ownership- Date of Total Income Nature of Income taxable and offered in
No Name Code Asset Direct/ acquisition Investment (at derived Income this return
and code Beneficial cost) (in rupees) from the Amoun Schedule Item
owner/ asset t where number
Beneficiary offered of
schedule
(1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during
the calendar year ending as on 31st December 2024 and which has not been included in A to D above.
Sl Name of the Address Countr ZIP Name of Account Peak Balance/ Whether If (7) is If (7) is yes, Income offered in
No Institution of the y Name Cod the Number Investment income yes, this return
in which the Institutio and e account during the accrued is Income Amount Schedul Item number
account is n Code holder year (in taxable in accrued e where of schedule
held rupees) your in the offered
hands? account
(1) (2a) (2b) (3a) (3b) (4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl Count ZIP Name and Name Name Name and Date Whether If (8) is yes, If (8) is yes, Income offered in this
No ry Cod address of and and address of since income derived Income return
Name e the trust address address Beneficiari position is taxable in derived Amount Schedul Item number
and of of es held your hands? from the e where of schedule
code trustees Settlor trust offered
(1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
Details of any other income derived from any source outside India (i) which is not included in- items A to F above
G
or, (ii) income under the head business or profession
If (6) is yes, Income offered in
Country Name and
this return
Sl Name address of the Income Nature of Whether taxable in
Amoun Schedul Item number
No and ZIP Code person from derived income your hands?
t e where of schedule
code whom derived
offered
(1) (2a) (2b) (3) (4) (5) (6) (7) (8) (9)
(i)
(ii)
NOTE Please refer to instructions for filling out this schedule. 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.
134 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 Yes/No
(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?
Whether books of account of spouse is audited u/s 92E? or Whether your spouse is a Yes/No
partner of a firm whose accounts are required to be audited u/s 92E under this Act?
Heads of Income Receipts Amount apportioned in Amount of TDS TDS apportioned in the
received under the hands of the spouse deducted on income at hands of spouse
the head (ii)
(i) (ii) (iii) (iv) (v)
1 House Property
2 Business or
profession
3 Capital gains
4 Other sources
5 Total

Schedule Assets and Liabilities at the end of the year (other than those included in Part A- BS) (applicable in a case
AL where total income exceeds Rs. 1 crore)
A Details of immovable assets
Sl. Description Address Pin code Amount (cost) in Rs.
No.
(1) (2) (3) (4) (5)
(i)

(ii)
B Details of movable assets
DETAILS OF ASSETS AND LIABILITIES

Sl. Description Amount (cost) in Rs.

No.
(1) (2) (3)
(i) Jewellery, bullion etc.
Archaeological collections, drawings, painting, sculpture or any work
(ii)
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. Name and address of the firm(s)/ PAN of the firm/ AOP Assessee’s investment in the firm/ AOP on cost
No. AOP(s) basis
(1) (2) (3) (4)
(i)

(ii)

D Liabilities in relation to Assets at (A + B + C)

NOTE ► Please refer to instructions for filling out this schedule.
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 135

Schedule
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
GST
Sl. No. GSTIN No(s). Annual value of outward supplies as per the GST return(s) filed
DETAILS
OF GST

(1) (2) (3)

NOTE ► Please furnish the information above for each GSTIN No. separately

Schedule : Tax
Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi)
deferred on
received from employer, being an eligible start-up referred to in section 80-IAC
ESOP
Has any of the following events occurred during the
previous year relevant to current assessment year
Such specified Ceased to be Forty-eight months
security or sweat the have expired from
Amount of Balance
equity shares were employee of the end of the
tax payable amount of
sold the employer relevant assessment
in the tax
(i)Fully who allotted year in which
Amount current deferred to
(ii)Partly or specified security or
of Tax Assessment be carried
DETAILS

Sl. Assessment (iii)Not sold transferred sweat equity shares

deferred Year forward to
No. Year such referred to in the
brought be next
Specify the date and specified said *clause were
forward (to be Assessment
amount of tax security or allotted. If yes,
populated years
attributed to such sweat equity specify date
from col. 3
sale out of Col 3 share?
or 4 as the Col (3- 7)
o Yes o No
case
(Details to be
maybe)
provided as per If yes,
utility) specify date
1 2 3 4 5 6 7 8
Sl. No. 8
of
Schedule
1 2021-22
ESOP
for last
year
Sl. No. 8
(To be enabled from
of
AY 2026-27 )
Schedule
2 2022-23 (Payment to be
ESOP
made in FY 2025-
for last
26)
year
Sl. No. 8
of
Schedule
3 2023-24
ESOP
for last
year
Sl. No. 8
of
Schedule
4 2024-25
ESOP
for last
year

5 2025-26
136 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

PART-B
Part B –
Computation of total income
TI
1 Salaries (6 of Schedule S) 1
2 Income from house property (3 of Schedule-HP) (enter nil if loss) 2
3 Profits and gains from business or profession
Profit and gains from business other than
i speculative business and specified business (A37 of 3i
Schedule BP) (enter nil if loss)
Profit and gains from speculative business (3(ii) of
ii Table E of Schedule BP) (enter nil if loss and take the 3ii
figure to schedule CFL)
Profit and gains from specified business ( 3(iii) of
iii Table E of Schedule BP) (enter nil if loss and take the 3iii
figure to schedule CFL)
Income chargeable to tax at special rates (3e, 3f &
iv 3iv
3g of Schedule BP)
v Total (3i + 3ii + 3iii + 3iv) (enter nil if 3v is a loss) 3v
4 Capital gains
a Short term
Short-term chargeable @ 15% (11ii of item E of
ia aia
schedule CG)
Short-term chargeable @ 20% ( 11iii of item E of
ib aib
schedule CG)
Short-term chargeable @ 30% (11iv of item E of
ii aii
schedule CG)
Short-term chargeable at applicable rate (11v of
iii aiii
item E of schedule CG)
Short-term chargeable at special rates in India as
TOTAL INCOME

iv aiv
per DTAA (11vi of item E of Schedule CG)
Total Short-term (aia+aib + aii + aiii + aiv) (enter 4av
v
nil if loss)
b Long-term
Long-term chargeable @ 10% (11vii of item E of
ia bia
schedule CG)
Long-term chargeable @ 12.5% ( 11viii of item E of
ib bib
schedule CG)
Long-term chargeable @ 20% (11ix of item E of
ii bii
schedule CG)
Long-term chargeable at special rates in India as per
iii DTAA (11x of item E of schedule CG) biii
Total Long-term (bia +bib + bii+biii) (enter nil if
iv 4biv
loss)
c Sum of Short-term/Long-term capital gains (4av+4biv) (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 5a
normal applicable rates (6 of Schedule OS) (enter nil if
loss)
b Income chargeable to tax at special rates (2 of 5b
Schedule OS)
c Income from the activity of owning and maintaining 5c
race horses ( 8e of Schedule OS) (enter nil if loss)
d Total (5a + 5b + 5c) (enter nil if loss) 5d
6 Total of head wise income (1 + 2 + 3v +4e +5d) 6
Losses of current year to be set off against 6 (total of 2xvii, 3xvii and 4xvii of Schedule
7 7
CYLA)
Balance after set off current year losses (6 – 7) (total of serial number (ii) to (xvi)
8 8
column 5 of Schedule CYLA+5b+3iv)
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 137

Brought forward losses to be set off against 8 (total of 2xvi, 3xvi and 4xvi of Schedule
9 9
BFLA)
Gross Total income (8-9) (also total of serial no (i) to (xiv) of column 5 of Schedule
10 10
BFLA+ 5b+ 3iv)
Income chargeable to tax at special rate under section 111A, 112, 112A etc. included
11 11
in 10
12 Deductions under Chapter VI-A
Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and limited upto (total of i, ii,
a 12a
iii, iv, v, viii, xiii, xiv) of column 5 of BFLA]
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
Income which is included in 14 and chargeable to tax at special rates (total of (i) of
15 15
schedule SI)
16 Net agricultural income/ any other income for rate purpose (2v of Schedule EI) 16
Aggregate income (14-15+16)[applicable if (14-15) exceeds maximum amount not chargeable to
17 17
tax]
18 Losses of current year to be carried forward (total of row xviii 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

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
Rebate on agricultural income [applicable if (14-15)
c of Part B-TI exceeds maximum amount not chargeable to 2c
tax]
d Tax Payable on Total Income (2a + 2b – 2c) 2d
COMPUTATION OF TAX LIABILITY

e Rebate under section 87A 2e

f Tax payable after rebate (2d – 2e) 2f
Surcharge
Surcharge after
g Surcharge computed
marginal relief
before
i @ 25% of 17(ii) of Schedule SI 2gi marginal reliefia
ii @10% or 15%, as applicable (Refer 2gii iia
Instructions) 2g(ii)
iii On [(2f) – 17(ii) of Schedule SI- tax on 2giii
income referred in 2G(ii)above )]]
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
Tax on income without including income on perquisites referred in section 17(2)(vi) received
3a 3a
from employer, being an eligible start-up referred to in section 80-IAC (3-3b)
Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from
3b 3b
employer, being an eligible start-up referred to in section 80-IAC
Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule Tax
3c 3c
deferred on ESOP)
Credit under section 115JD of tax paid in earlier years (applicable if 2I is more
4 4
than 1d) (5 of Schedule AMTC)
5 Tax payable after credit under section 115JD (3a +3c - 4) 5
6 Tax relief
138 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

Section 89 (Please ensure to submit Form 10E to

a 6a
claim this relief)
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 8a
234A)
Interest for default in payment of advance tax (section
b 8b
234B)
c Interest for deferment of advance tax (section 234C) 8c
Fee for default in furnishing return of income (section
d 8d
234F)
e Total Interest and Fee Payable (8a+8b+8c+8d) 8e
9 Aggregate liability (7 + 8e) 9
10 Taxes Paid
a Advance Tax (from column 5 of 17A) 10a
TAXES PAID

b TDS (total of column 5 of 18B and column 9 of 10b

17C) (column 7(i) of17D)
c TCS 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
13
Do you have a bank account in India (Non- Residents claiming refund with no bank account in Select Yes or No
India may select No)
BANK ACCOUNT

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 Name of the Bank Account Type of Select Account for refund
Bank Accounts held in India Number account credit (tick at least one account
(Dropdown to √)
be provided by
e-filing utility)

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 o Yes o No
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ]
[भाग II—खण्ड 3(i)] भारत का रािपत्र : असाधारण 139

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

Sl No BSR Code Date of Deposit Serial Number of Challan Amount (Rs)

(DD/MM/YYYY)
ADVANCE/ SELF ASSESSMENT TAX

(1) (2) (3) (4) (5)

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)]
Sl No Tax Deduction Account Number Name of the Employer Income chargeable under Salaries Total tax
(TAN) of the Employer deducted
TDS ON SALARY

(1) (2) (3) (4) (5)

I

II

NOTE ► Please enter total of column 5 in 10b of Part B-TTI

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 TDS PAN/Aadhaar TAN of Section Unclaimed TDS credit being claimed this Corresponding TDS
TDS of the current
No credit No. of Other the under TDS brought Year (only if corresponding Receipt/withdrawals credit
Financial Year (TDS
relating Person (if Deductor/ which TDS forward (b/f) income is being offered for tax offered being
Deducted during the
to self TDS credit PAN/ is deducted this year, not applicable if TDS carried
FY 2024-25)
/other related to Aadhaar is deducted u/s 194N) forward
person other person) No. of Fin. TDS Deducted Deducted in Claimed Gross Head of
[spouse Tenant/ Year in b/f in own the hands of in own Amount Income
Claimed in the hands
as per Buyer which hands spouse as hands
of spouse as per
section deducted per section
section 5A or any
5A/other 5A or any
other person as per
person as other person
per rule rule 37BA(2) (if
as per rule
applicable)
37BA(2)] 37BA(2) (if
applicable)
(1) (2) (3) (4) (4a) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Income TDS Income TDS PAN/
Aadhaar
No.
i
140 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]

D Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
Sl. TCS credit Tax Deduction and PAN of TCS of the current TCS credit being TCS credit being
No. relating to Tax Collection other Unclaimed TCS brought fin. Year claimed this Year carried forward
self /other Account Number of Person (if forward (b/f)
person
[spouse as the Collector TCS credit Fin. Year Amount b/f Collected Collected
per section related to in which in own in the
5A/ other other collected hands hands of
Claimed in
person as person) spouse as the hands
per rule
37i(1)]
per section of spouse as
5A or any per section
Claimed
other 5A or any
TCS

in own
person as other
hands
per rule person as
37i(1) (if per rule
applicable) 37i(1) (if
applicable)
(1) 2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (7)(ii) (8)
PAN
TCS
i
NOTE ► Please enter total of column (7)(i) in 10c of Part B-TTI