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S.No Schedule Name Schedule Description Schedule Selection
1 PART A - GENERAL (1) Details of Personal Information and filing status
2 PART A - GENERAL (2) Partner's or Member's or Trust Information
3 BALANCE SHEET Balance Sheet As On 31st Day Of March, 2017
4 Part A - P & L Profit and Loss Account for the financial year 2017-18
5 PART A - OI Other Information
6 Part A - QD Quantitative details
7 Part B - TI Computation of total income
8 Part B - TTI Computation of tax liability on total income
9 IT Details of Advance Tax and Self Assessment Tax Payments of Income-tax
10 TDS Details of Tax Deducted at Source on Income [As per Form 16 A, 27D issued by Deductor(s)]
11 TCS Details of Tax Collected at Source
12 Schedule HP Details of Income from House Property
13 Schedule BP Computation of income from business or profession
14 Schedule DPM Depreciation on Plant and Machinery
15 Schedule DOA Depreciation on other assets
16 Schedule DEP Summary of Depreciation on Assets
17 Schedule DCG Deemed Capital Gains on sale of depreciable assets
18 Schedule ESR Schedule ESR - Deduction under section 35 or 35CCC or 35CCD
19 Schedule CG Capital Gains
20 Schedule OS Income from other sources
21 Schedule CYLA Details of Income after Set off of Current years losses
22 Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
23 Schedule CFL Details of Losses to be carried forward to future Years
24 Schedule UD Schedule ICDS - Effect of Income Computation Disclosure Standards on profit
25 Schedule ICDS Unabsorbed depreciation and allowance under section 35(4)
26 Schedule 10AA Deduction under section 10AA
27 Schedule 80G Details of donation entitled for deduction under Section 80G
28 Schedule 80 Schedule 80-IA - Deductions under section 80-IA
29 Schedule 80P Deductions under Chapter 80P
30 Schedule VI-A Deductions under Chapter VI-A
31 Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC
32 Schedule AMTC Schedule AMTC-Computation of tax credit under section 115JD
33 Schedule SI Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section code and rate of tax]
34 Schedule EI Details of Exempt Income (Income not to be included in Total Income)
35 Schedule PTI Details of Exempt Income (Income not to be included in Total Income)
36 Schedule FSI Details of Income accruing or arising outside India
37 Schedule TR Details of Tax Relief claimed under Section 90 or Section 90A or Section 91
38 Schedule FA Details of foreign assets

INDIAN INCOME TAX RETURN
[For persons other than,- (i) Individual, (ii) HUF, (iii) Company and (iv) person filing Form ITR-7]
(Please see rule 12 of the Income-tax Rules,1962)

1. All amounts are in Indian Rupees.
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  • Adding new Row : Click ADD button to insert a new row and then enter values in the field provided. Make sure you provide information in all mandatory columns(*) marked
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Personal Information

Name* Is there any change in the name? If yes, please furnish the old name
PAN * Date of formation (DDMMYYYY) *
Limited Liability Partnership Identification Number (LLPIN) issued by MCA, if applicable
ADDRESS
Flat/Door/Block No * Town/City/District *
Name of Premises/Building/Village Road/Street/Post Office
Area/Locality* State*
Country* Pin Code
Zip Code No Zip Code
Status (see instructions para 11b)* Sub Status
Phone number (Office)
-

Do not prefix STD code with '0'
Income Tax Ward / Circle*
Mobile No. 1*
Mobile No. 2
Email Address-1* Email Address-2

Filing Status

Return filed[Please see instruction number-6]* Whether original or revised return?*
If revised/in response to notice for Defective/Modified, then enter Receipt No Date of filing original return (DD/MM/YYYY)
Notice number (Where the original return filed was Defective and a notice was issued to the assessee u/s Sec139(9))
If filed, in response to a notice u/s 139(9)/142(1)/148/153A/153C enter date of such notice, or u/s 92CD enter date of advance pricing agreement
Residential Status *
Whether any transaction has been made with a person located in a jurisdiction notified u/s 94A of the Act?*
In the case of non-resident, is there a permanent establishment (PE) in India
Whether you are an FII / FPI?
If yes, please provide SEBI Regn. No.

Other Details

Whether this return is being filed by a representative assessee? If yes, please furnish following information -*
Name of the representative
Address of the representative
Permanent Account Number (PAN) of the representative

AUDIT DETAILS

(a) Whether liable to maintain accounts as per section 44AA?*
(b) Whether liable for audit under section 44AB?*
(c) If (b) is Yes, whether the accounts have been audited by an accountant? If Yes, furnish the following information -
(i) Date of furnishing of the audit report (DD/MM/YYYY)
(ii) Name of the auditor signing the tax audit report
(iii) Membership no. of the auditor
(iv) Name of the auditor (proprietorship/ firm)
(v) Proprietorship/firm registration number
(vi) Permanent Account Number (PAN) of the auditor (proprietorship/ firm)
(vii) Date of audit report
(d.i)Are you liable for Audit u/s 92E?
Date (DD/MM/YYYY)
(d.ii)If liable to furnish other audit report under the Income-tax Act, mention the date of furnishing of the audit report? (DD/MM/YYYY) (Please see Instruction 6(ii))
Sl. No.Section CodeDate (DD/MM/YYYY)
2
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(e)If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing the audit report?
Sl. No.ActSection CodeDate (DD/MM/YYYY)
1
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Partner's or Member's or Trust Information

A Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI ? (In case of societies and cooperative banks give details of Managing Committee)
If Yes, provide the following details*
S.No. Name of the
Partner/member*
Admitted/Retired* Date of admission/retirement* Percentage of share
(if determinate)
1
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B Is any member of the AOP/BOI a foreign company?
C If Yes, mention the percentage of share of the foreign company in the AOP/BOI
D Whether total income of any member of the AOP/BOI (excluding his share from such association or body) exceeds the maximum amount which is not chargeable to tax in the case of that member?
E Particulars of persons who were partners/ members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust on 31st day of March, 2018 or date of dissolution
Serial No. Name and Address Percentage of share (if determinate) PAN Aadhaar Number/ Aadhaar Enrolment Id (if eligible for Aadhaar) Designated Partner Identification Number, in case partner in LLP Status* Rate of Interest on capital* Remuneration paid/ payable*
Name* Address* City* State* Country* Pin code Zip Code
(1) (2) (3) (4) (5) (6) (7) (8) (9)
1
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F To be filled in case of persons referred to in section 160(1)(iii) or (iv)
1 Whether shares of the beneficiary are determinate or known?
2 Whether the person referred in section 160(1)(iv) has Business Income?
3 Whether the person referred in section 160(1)(iv) is declared by a Will and /or is exclusively for the benefit of any dependent relative of the settlor and/or is the only trust declared by the settlor?
4 If both the responses to "1" & "2" above are "No", please furnish the following details:
i.   Whether all the beneficiaries has income below basic exemption limit?
ii.   Whether the relevant income or any part thereof is receivable under a trust declared by any person by will and such trust is the only trust so declared by him?
iii.   Whether the trust is non-testamentary trust created before 01-03-1970 for the exclusive benefit of relatives/member of HUF of the settlor mainly dependent on him/Family?
iv.   Whether the trust is created on behalf of a provident fund, superannuation fund, gratuity fund, pension fund or any other fund created bona fide by a person carrying on Business or profession exclusive for the employees in such Business or Profession?

Nature of business or profession, if more than one business or profession indicate the three main activities/ products

S.No. Nature of Business* Tradename Tradename Tradename
1
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BALANCE SHEET AS ON 31ST DAY OF MARCH, 2018 OR DATE OF DISSOLUTION (fill items A and B in a case where regular books of accounts are maintained, otherwise fill item C)

A. Sources of Funds

1 Partners' / members' fund
a. Partners' / members' capital a
b. Reserves and Surplus
i Revaluation Reserve bi
ii Capital Reserve bii
iii Statutory Reserve biii
iv Any other Reserve biv
v Credit balance of Profit and loss account bv
vi Total(bi + bii + biii + biv + bv) bvi
c. Total partners' / members' fund (a + bvi) 1c
2 Loan funds
a. Secured loans
i Foreign Currency Loans ai
ii Rupee Loans
A. From Banks iiA
B. From others iiB
C. Total(iiA + iiB) iiC
iii Total secured loans (ai + iiC) aiii
b. Unsecured loans (including deposits)
i Foreign Currency Loans bi
ii Rupee Loans
A. From Banks iiA
B. From persons specified in section 40A(2)(b) of the I. T. Act iiB
C. From others iiC
D. Total Rupee Loans (iiA + iiB + iiC) iiD
iii Total unsecured loans(bi + iiD) biii
c. Total Loan Funds(aiii + biii) 2c
3 Deferred tax liability 3
4 Advances
i From persons specified in section 40A(2)(b) of the I. T. Act i
i From others ii
iii Total Advances(i + ii) 4iii
5 Sources of funds(1c + 2c + 3 + 4iii) 5

B. Application of Funds

1 Fixed assets
a Gross: Block 1a
b Depreciation 1b
c Net Block (a - b) 1c
d Capital work-in-progress 1d
e Total(1c + 1d) 1e
2 Investments
a Long-term investments
i Investment in property i
ii Equity instruments
A. Listed equities iiA
B. Unlisted equities iiB
C. Total iiC
iii Preference shares iii
iv Government or trust securities iv
v Debenture or bonds v
vi Mutual funds vi
vii Others vii
viii Total Long-term investments(i + iiC + iii + iv + v + vi + vii) aviii
b Short-term investments
i Equity instruments
A. Listed equities iA
B. Unlisted equities iB
C. Total iC
ii Preference shares ii
iii Government or trust securities iii
iv Debenture or Bonds iv
v Mutual funds v
vi Others vi
vii Total Short-term investments (iC + ii + iii + iv + v + vi) bvii
C Total investments(aviii + bvii) 2c
3 Current assets, loans and advances
a Current assets
i Inventories
A.Raw materials iA
B. Work-in-progress iB
C.Finished goods iC
D.Stock-in-trade (in respect of goods acquired for trading) iD
E.Stores/consumables including packing material iE
F.Loose tools iF
G.Others iG
H. Total (iA + iB + iC + iD + iE + iF + iG) iH
ii Sundry Debtors
A.Outstanding for more than one year iiA
B.Others iiB
C.Total Sundry Debtors iiC
iii Cash and bank balances
A.Balance with banks iiiA
B.Cash-in-hand iiiB
C.Others iiiC
D. Total Cash and cash equivalents (iiiA + iiiB + iiiC) iiiD
iv Other Current Assets aiv
v Total current assets(iH +iiC + iiiD + aiv) av
b Loans and advances
i Advances recoverable in cash or in kind or for value to be received bi
ii Deposits,loans and advances to corporates and others bii
iii Balance with Revenue Authorities biii
iv Total(bi + bii + biii) biv
v Loans and advances included in biv which is
a. for the purpose of business or profession va
b. not for the purpose of business or profession vb
c Total(av + biv) 3c
d Current liabilities and provisions
i Current liabilities
A.Sundry Creditors
1. Outstanding for more than one year 1
2. Others 2
3. Total (1 + 2) A3
B.Liability for leased assets iB
C.Interest Accrued and due on borrowings iC
D.Interest accrued but not due on borrowings iD
E.Income received in advance iE
F.Other payables iF
G.Total(A3 + iB + iC + iD + iE + iF) iG
ii Provisions
A. Provision for Income Tax iiA
B. Provision for Leave encashment/Superannuation/ Gratuity iiB
C. Other Provisions iiC
D. Total(iiA + iiB + iiC) iiD
iii Total (iG + iiD) diii
e Net current assets(3c - diii) 3e
4 a. Miscellaneous expenditure not written off or adjusted 4a
b. Deferred tax asset 4b
c. Debit balance in Profit and loss account/ accumulated balance 4c
d. Total(4a + 4b + 4c) 4d
5 Total, application of funds (1e + 2c + 3e +4d) 5

No Accounts Case

C 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, 2018, in respect of business or profession
1.Amount of total sundry debtors C1
2.Amount of total sundry creditors C2
3.Amount of total stock-in-trade C3
4.Amount of the cash balance C4

Profit and Loss Account for the financial year 2017-18 (fill items 1 to 53 in a case where regular books of accounts are maintained, otherwise fill item 54)

1 Revenue from operations
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)
i Sale of goods i
ii Sale of services ii
iii Other operating revenues (specify nature and amount)
Nature Amount
1
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iii Total(iiia + iiib)
iv Total (i + ii + iiic) Aiv
B Gross receipts from Profession B
C Duties, taxes and cess, received or receivable, in respect of goods and services sold or supplied
i Union Excise duties i
ii Service tax ii
iii VAT/ Sales tax iii
iv Central Goods & Service Tax (CGST) iv
v State Goods & Services Tax (SGST) v
vi Integrated Goods & Services Tax (IGST) vi
vii Union Territory Goods & Services Tax (UTGST) vii
viii Any other duty, tax and cess viii
ix Total (i + ii + iii + iv + v + vi + vii + viii) Cix
D Total Revenue from operations (Aiv + B + Cix) 1D
2 Other income
i Rent i
ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi
vii Profit on sale of other investment vii
viii Profit on account of currency fluctuation viii
ix Agricultural income ix
x Any other income (specify nature and amount)
Nature Amount
1
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x Total(xa + xb)
xi Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x) 2xi
3 Closing Stock
i Raw Material 3i
ii Work-in-progress 3ii
iii Finished Goods 3iii
Total (3i + 3ii + 3iii) 3iv
4 Total of credits to profit and loss account (1d+2xi+3iv) 4
DEBITS TO PROFIT AND LOSS ACCOUNT
5 Opening Stock
i Raw Material 5i
ii Work-in-progress 5ii
iii Finished Goods 5iii
Total (5i + 5ii + 5iii) 5iv
6 Purchases (net of refunds and duty or tax, if any) 6
7 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty 7i
ii Counter veiling duty 7ii
iii Special additional duty 7iii
iv Union excise duty 7iv
v Service tax 7v
vi VAT/ Sales tax 7vi
vii Central Goods & Service Tax (CGST) vii
viii State Goods & Services Tax (SGST) viii
ix Integrated Goods & Services Tax (IGST) ix
x Union Territory Goods & Services Tax (UTGST) x
xi Any other tax, paid or payable xi
xii Total (7i + 7ii + 7iii + 7iv + 7v + 7vi + 7vii + 7viii + 7ix + 7x + 7vxi) xii
8 Freight 8
9 Consumption of stores and spare parts 9
10 Power and fuel 10
11 Rents 11
12 Repairs to building 12
13 Repairs to machinery 13
14 Compensation to employees
i Salaries and wages 14i
ii Bonus 14ii
iii Reimbursement of medical expenses 14iii
iv Leave encashment 14iv
v Leave travel benefits 14v
vi Contribution to approved superannuation fund 14vi
vii Contribution to recognised provident fund 14vii
viii Contribution to recognised gratuity fund 14viii
ix Contribution to any other fund 14ix
x Any other benefit to employees in respect of which an expenditure has been incurred 14x
xi Total compensation to employees (14i + 14ii + 14iii + 14iv + 14v + 14vi + 14vii + 14viii +14ix + 14x) 14xi
xii Whether any compensation, included in 14xi, paid to non-residents xiia
If Yes, amount paid to non-residents xiib
15 Insurance
i Medical Insurance 15i
ii Life Insurance 15ii
iii Keyman's Insurance 15iii
iv Other Insurance including factory, office, car, goods,etc. 15iv
v Total expenditure on insurance (15i + 15ii + 15iii + 15iv) 15v
16 Workmen and staff welfare expenses 16
17 Entertainment 17
18 Hospitality 18
19 Conference 19
20 Sales promotion including publicity (other than advertisement) 20
21 Advertisement 21
22 Commission
i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 22iii
23 Royalty
i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 23iii
24 Professional / Consultancy fees / Fee for technical services
i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i
ii To others ii
iii Total (i + ii) 24iii
25 Hotel , boarding and Lodging 25
26 Traveling expenses other than on foreign traveling 26
27 Foreign travelling expenses 27
28 Conveyance expenses 28
29 Telephone expenses 29
30 Guest House expenses 30
31 Club expenses 31
32 Festival celebration expenses 32
33 Scholarship 33
34 Gift 34
35 Donation 35
36 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i Union excise duty 36i
ii Service tax 36ii
iii VAT/ Sales tax 36iii
iv Cess 36iv
v Central Goods & Service Tax (CGST) 36v
vi State Goods & Services Tax (SGST) 36vi
vii Integrated Goods & Services Tax (IGST) 36vii
viii Union Territory Goods & Services Tax (UTGST) 36viii
ix Any other rate, tax, duty or cess incl STT and CTT 36ix
x Total rates and taxes paid or payable (36i + 36ii + 36iii + 36iv + 36v + 36vi + 36vii + 36viii + 36ix) 36x
37 Audit fee 37
38 Salary/Remuneration to Partners of the firm (total of col.(9) of item E of Partner’s/Members information under Part A-Gen) 38
39 Other expenses (specify nature and amount)
Nature Amount
1
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Total
40 Bad debts (specify PAN of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount)
i PAN Amount
1
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ii Others (more than Rs. 1 lakh) where PAN is not available ii
iii Others (amounts less than Rs. 1 lakh) iii
iv Total Bad Debt (40i (All PAN) + 40ii + 40iii) 40iv
41 Provision for bad and doubtful debts 41
42 Other provisions 42
43 Profit before interest, depreciation and taxes [4 – (5iv + 6 + 7xii + 8 to 13 + 14xi + 15v + 16 to 21 + 22iii + 23iii + 24iii + 25 to 35 + 36x + 37 + 38 + 39iii + 40iv + 41 + 42)] 43
44 Interest
i Paid outside India, or paid in India to a non-resident other than a company or a foreign company
a To Partners ia
b To others ib
ii Paid in India, or paid to a resident
a To Partners iia
b To others iib
iii Total (ia + ib + iia + iib) 44iii
45 Depreciation and amoritisation 45
46 Profit before taxes (43 - 44iii - 45 ) 46
PROVISIONS FOR TAX AND APPROPRIATIONS
47 Provision for current tax 47
48 Provision for Deferred Tax and Deferred Liability 48
49 Profit after tax ( 46 - 47 - 48) 49
50 Balance brought forward from previous year 50
51 Amount available for appropriation (49 + 50) 51
52 Transferred to reserves and surplus 52
53 Balance carried to balance sheet in partner’s account (51 –52) 53
NO ACCOUNT CASE
54 In a case where regular books of account of business or profession are not maintained, furnish the following information for previous year 2017-18 in respect of business or profession
i For assessee carrying on Business
a Gross receipts 54(i)a
b Gross profit 54(i)b
c Expenses 54(i)c
d Net profit 54(i)d
ii For assessee carrying on Profession
a Gross receipts 54(ii)a
b Gross profit 54(ii)b
c Expenses 54(ii)c
d Net profit 54(ii)d
Total (54(i)d + 54(ii)d) 54

Other Information (optional in a case not liable for audit under section 44AB)

1 Method of accounting employed in the previous year 1
2 Is there any change in method of accounting 2
3 a Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column 11a(iii) of Schedule ICDS] 3a
b Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation Disclosure Standards notified under section 145(2) [column 11b(iii) of Schedule ICDS] 3b
4 Method of valuation of closing stock employed in the previous year
a Raw Material (if at cost or market rates whichever is less select 1, if at cost select 2, if at market rate select 3) 4a
b Finished goods (if at cost or market rates whichever is less select 1, if at cost select 2, if at market rate select 3) 4b
c Is there any change in stock valuation method 4c
d Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation specified under section 145A 4d
e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation specified under section 145A 4e
5 Amounts not credited to the profit and loss account, being
a The items falling within the scope of section 28 5a
b The proforma credits, drawbacks, refund of duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund of GST, where such credits, drawbacks or refunds are admitted as due by the authorities concerned 5b
c Escalation claims accepted during the previous year 5c
d Any other item of income 5d
e Capital receipt, if any 5e
f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) 5f
6 Amounts debited to the profit and loss account, to the extent disallowable under section 36 due to non-fulfilment of condition specified in relevant clauses
a Premium paid for insurance against risk of damage or destruction of stocks or store[36(1)(i)] 6a
b Premium paid for insurance on the health of employees[36(1)(ib)] 6b
c Any sum paid to an employee as bonus or commission for services rendered, where such sum was otherwise payable to him as profits or dividend[36(1)(ii)] 6c
d Any amount of interest paid in respect of borrowed capital[36(1)(iii)] 6d
e Amount of discount on a zero-coupon bond[36(1)(iiia)] 6e
f Amount of contributions to a recognised provident fund[36(1)(iv)] 6f
g Amount of contributions to an approved superannuation fund[36(1)(iv)] 6g
h Amount of contribution to a pension scheme referred to in section 80CCD[36(1)(iva)] 6h
i Amount of contributions to an approved gratuity fund[36(1)(v)] 6i
j Amount of contributions to any other fund 6j
k Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of employees to the extent not credited to the employees account on or before the due date [36(1)(va)] 6k
l Amount of bad and doubtful debts [36(1)(vii)] 6l
m Provision for bad and doubtful debts [36(1)(viia)] 6m
n Amount transferred to any special reserve [36(1)(viii)] 6n
o Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] 6o
p Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] 6p
q Expenditure for purchase of sugarcane in excess of the government approved price [36(1)(xvii)] 6q
r Any other disallowance 6r
s Total amount disallowable under section 36(total of 6a to 6r) 6s
t Total number of employees employed by the company (mandatory in case company has recognized Provident Fund)
i Deployed in India i
ii Deployed outside India ii
iii Total iii
7 Amounts debited to the profit and loss account, to the extent disallowable under section 37
a Expenditure of capital nature [37(1)] 7a
b Expenditure of personal nature[37(1)] 7b
c Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession[37(1)] 7c
d Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party[37(2B)] 7d
e Expenditure by way of penalty or fine for violation of any law for the time being in force 7e
f Any other penalty or fine 7f
g Expenditure incurred for any purpose which is an offence or which is prohibited by law 7g
h Amount of any liability of a contingent nature 7h
i Any other amount not allowable under section 37 7i
j Total amount disallowable under section 37(total of 7a to 7i) 7j
8 A Amounts debited to the profit and loss account, to the extent disallowable under section 40
a Amount disallowable under section 40(a)(i) on account of non-compliance with provisions of Chapter XVII-B 8Aa
b Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B 8Ab
c Amount disallowable under section 40 (a)(ib), on account of non-compliance with the provisions of Chapter VIII of the Finance Act, 2016 8Ac
d Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B 8Ad
e Amount of tax or rate levied or assessed on the basis of profits[40(a)(ii)] 8Ae
f Amount paid as wealth tax[40(a)(iia)] 8Af
g Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) 8Ag
h Amount of interest, salary, bonus, commission or remuneration paid to any partner or member[40(b)] 8Ah
i Any other disallowance 8Ai
j Total amount disallowable under section 40(total of Aa to Ai) 8Aj
B Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B
9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A
a Amounts paid to persons specified in section 40A(2)(b) 9a
b Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account, disallowable under section 40A(3) 9b
c Provision for payment of gratuity[40A(7)] 9c
d any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution[40A(9)] 9d
e Any other disallowance 9e
f Total amount disallowable under section 40A 9f
10 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year
a Any sum in the nature of tax, duty, cess or fee under any law 10a
b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 10b
c Any sum payable to an employee as bonus or commission for services rendered 10c
d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d
e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 10e
f Any sum payable towards leave encashment 10f
g Any sum payable to the Indian Railways for the use of railway assets 10g
h Total amount allowable under section 43B (total of 10a to 10g) 10h
11 Any amount debited to profit and loss account of the previous year but disallowable under section 43B:-
a Any sum in the nature of tax, duty, cess or fee under any law 11a
b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 11b
c Any sum payable to an employee as bonus or commission for services rendered 11c
d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 11d
e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 11e
f Any sum payable towards leave encashment 11f
g Any sum payable to the Indian Railways for the use of railway assets 11g
h Total amount disallowable under Section 43B(total of 11a to 11g) 11h
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty 12a
b Service tax 12b
c VAT/sales tax 12c
d Central Goods & Service Tax (CGST) 12d
e State Goods & Services Tax (SGST) 12e
f Integrated Goods & Services Tax (IGST) 12f
g Union Territory Goods & Services Tax (UTGST) 12g
h Any other tax 12h
i Total amount outstanding (total of 12a to 12h) 12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 13
i Section 33AB 13i
ii Section 33ABA 13ii
iii Section 33AC 13iii
14 Any amount of profit chargeable to tax under section 41 14
15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15

Quantitative details (optional in a case not liable for audit under section 44AB)

(a)In the case of a trading concern

Item Name* Unit* Opening stock* Purchase during the previous year * Sales during the previous year *
Closing stock*
Shortage/ excess, if any *
1
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(b)In the case of a manufacturing concern -Raw Materials

Item Name* Unit of measure* Opening stock* Purchase during the previous year * Consumption during the previous year Sales during the previous year*
Closing stock*
Yield Finished Products
Percentage of yield
Shortage/ excess, if any*
1
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(c) In the case of a manufacturing concern - Finished products/ By-products

Item Name* Unit* Opening stock* Purchase during the previous year * quantity manufactured during the previous year Sales during the previous year*
Closing stock*
Shortage/ excess, if any*
1
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Part B-TI Computation of Total Income

1 Income from house property (3b of Schedule-HP) (enter nil if loss) 1
2 Profits and gains from business or profession
i Profits and gains from business other than speculative business and specified business (A38 of Schedule-BP) (enter nil if loss) 2i
ii Profits and gains from speculative business (B42 of Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) 2ii
iii Profits and gains from specified business (C48 of Schedule BP) (enter nil if loss and carry this figure to Schedule CFL) 2iii
iv Income from patent u/s 115BBF (3d of Schedule BP) 2iv
v Income from transfer of carbon credits u/s 115BBG (3e of Schedule BP) 2v
vi Total (2i + 2ii + 2iii + 2iv + 2v) (enter nil, if loss and carry this figure of loss to Schedule CYLA) 2vi
3 Capital gains
a Short term
i Short-term chargeable @ 15% (7ii of item E of schedule CG) 3ai
ii Short-term chargeable @ 30% (7iii of item E of schedule CG) 3aii
iii Short-term chargeable at applicable rate (7iv of item E of schedule CG) 3aiii
iv STCG chargeable at special rates as per DTAA 3aiv
v Total short-term Capital Gain(3ai+3aii+3aiii+3aiv) 3av
b Long term Capital Gain
i Long-term chargeable @ 10% (point 7v of item E of schedule CG) 3bi
ii Long-term chargeable @ 20% (point 7vi of item E of schedule CG) 3bii
iii LTCG chargeable at special rates as per DTAA 3biii
iv Total Long term (bi+bii+biii) (enter nil if loss) 3biv
c Total capital gains (3av+3biv) (enter nil if loss) 3c
4 Income from other sources
a from sources other than from owning and maintaining race horses and income chargeable to tax at special rate (1k of Schedule OS) (enter nil if loss) 4a
b Income chargeable to tax at special rate (1fviii of Schedule OS) 4b
c from owning and maintaining race horses (3e of Schedule OS) (enter nil if loss) 4c
d Total (4a + 4b + 4c) 4d
5 Total (1 + 2vi +3c+ 4d) 5
6 Losses of current year to be set off against 5 (total of 2xiii,3xiii and 4xiii of Schedule CYLA) 6
7 Balance after set off current year losses (5 - 6)(total of column 5 of Schedule CYLA+4b) 7
8 Brought forward losses to be set off against 7 (total of 2xii, 3xii and 4xii of Schedule BFLA) 8
9 Gross Total income (7 – 8) (also 5xiii of Schedule BFLA + 4b) 9
10 Income chargeable to tax at special rate under section 111A, 112 etc. included in 9 10
11 Deduction u/s 10AA (e of Schedule 10AA) 11
12 Deductions under Chapter VI-A
a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto (9-10)] 12a
b Part-C of Chapter VI-A [(2 of Schedule VI-A and limited upto (9-10-2iii)] 12b
c Total (12a + 12b) [limited upto (9-10)] 12c
13 Total income (9 – 11-12c) 13
14 Income chargeable to tax at special rates (total of (i) of schedule SI) 14
15 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 15
16 Aggregate income (13-14+15) [applicable if (13-14) exceeds maximum amount not chargeable to tax] 16
17 Losses of current year to be carried forward (total of xi of Schedule CFL) 17
18 Deemed total income under section 115JC (3 of Schedule AMT) 18

PartB-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) above (if applicable) 1b
c Education Cess , including secondary and higher education cess 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 16 of Part B-TI 2a
b Tax at special rates (total of col (ii) of Schedule-SI) 2b
c Rebate on agricultural income [applicable if (13-14) of Part B-TI exceeds maximum amount not chargeable to tax] 2c
d Tax Payable on total income (2a + 2b – 2c) 2d
e Surcharge
i   25% of 12(ii) of Schedule SI 2ei
ii    On [(2d) – (12(ii) of Schedule SI)] 2eii
iii    Total (i + ii) 2eiii
f Education cess, including secondary and higher education cess on (2d + 2eiii) 2f
g Gross tax liability (2d + 2eiii + 2f) 2g
3 Gross tax payable (higher of 1d or 2g) 3
4 Credit under section 115JD of tax paid in earlier years (applicable if 2g is more than 1d) (5 of Schedule AMTC) 4
5 Tax payable after credit under section 115JD (3-4) 5
6 Tax relief
a Section 90/90A (2 of Schedule TR) 6a
b Section 91 (3 of Schedule TR) 6b
c Total (6a + 6b) 6c
7 Net tax liability (5 – 6c)(enter zero if negative) 7
8 Interest and fee payable
a Interest for default in furnishing the return (section 234A) 8a
b Interest for default in payment of advance tax (section 234B) 8b
c Interest for deferment of advance tax (section 234C) 8c
d Fee for default in furnishing return of income (section 234F) 8d
e Total Interest and Fee Payable (8a+8b+8c+8d) 8e
9 Aggregate liability (7 + 8e) 9
10 Taxes Paid
a Advance Tax (from column 5 of 15A) 10a
b TDS (total of column 9 of 15B) 10b
c TCS (total of column 7 of 15C) 10c
d Self Assessment Tax (from column 5 of 15A) 10d
e Total Taxes Paid (10a+10b+10c+10d) 10e
11 Amount payable (Enter if 9 is greater than 10e, else enter 0) 11

Refund

12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account) 12

Bank Account Details

13 Do you have a bank account in India (Non-residents claiming refund with no bank account in India may select NO) ?* 13
a Bank Account in which refund, if any, shall be credited
Sl.No. IFS Code of the bank Name of the Bank Account Number (the number should be 9 digits or more as per CBS system of the bank)
1
b Other Bank account details
Sl.No. IFS Code of the bank Name of the Bank Account Number (the number should be 9 digits or more as per CBS system of the bank)
2
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c Non-residents, who are claiming income-tax refund and not having bank account in India may, at their option, furnish the details of one foreign bank account
S.No. SWIFT Code Name of the Bank Country of Location IBAN
1
14 Do you at any time during the previous year,-
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India? [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ] *

Verification

I,
*(full name in block letters), son/ daughter of
* solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of the Income-tax Act, 1961, I further declare that I am making this return in my capacity as *
and I am also competent to make this return and verify it.I am holding permanent account number
*
Place* Date*

15A. Details of payments of Advance Tax and Self-Assessment Tax

Sl.No.
(1)
BSR Code*
(2)
Date of Deposit (DD/MM/YYYY)*
(3)
Serial number of challan*
(4)
Amount (Rs)*
(5)
1
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Total
Note: Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI.

15 B1 - Details of Tax Deducted at Source (TDS) on Income [As per FORM 16A issued by Deductor(s)]

Sl.No. TDS credit in the name of* Tax Deduction Account Number (TAN) of the Deductor* Name of the Deductor* Unique TDS Certificate Number Unclaimed TDS brought forward (b/f) TDS of the current fin. Year* TDS credit out of (6) or (7) or (8) being claimed this Year (only if corresponding income is being offered for tax this year)
TDS credit out of (6) or (7) or (8) being carried forward*
Fin. Year in which deducted Amount b/f Deducted in own hands Deducted in the hands of any other person as per rule 37BA(2) (if applicable) claimed in own hands* Claimed in the hands of any other person as per rule 37BA(2)
(1) (1a) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Income TDS PAN of other person Income TDS PAN of other person
1
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Total
Note: Please enter total column 9 of above in 10b of Part B-TTI

15 B2 - Details of Tax Deducted at Source (TDS) on Income [As per Form 26QB/26QC furnished issued by Deductor(s)]

Sl.No. TDS credit in the name of* PAN of the buyer/Tenant* Name of Deductor/Buyer/Tenant* Unique TDs certificate number Unclaimed TDS brought forward (b/f) TDS of the current fin. Year* TDS credit out of (6) or (7) or (8) being claimed this Year (only if corresponding income is being offered for tax this year)
TDS credit out of (6) or (7) or (8) being carried forward*
Financial year in which TDS is deducted Amount b/f Deducted in own hands Deducted in the hands of any other person as per rule 37BA(2) claimed in own hands* Claimed in the hands of any other person as per rule 37BA(2)
(1) (1a) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Income TDS PAN of other person Income TDS PAN of other person
1
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Total
Note: Please enter total column 9 of above in 10b of Part B-TTI

15C. Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]

Sl.No. Tax Deduction and Tax Collection Account Number of the Collector* Name of the Collector* Unclaimed TCS brought forward (b/f) TCS of the current fin. Year Amount out of (5) or (6) being claimed this Year (only if corresponding income is being offered for tax this year)* Amount out of (5) or (6) being carried forward*
Fin. Year in which Collected Amount b/f
(1) (2) (3) (4) (5) (6) (7) (8)
1
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Total
Note: Please enter total of column 7 in 10c of Part B-TTI.

Schedule HP - Details of Income from House Property (Please refer instructions)

1 Address of property 1
Town/ City
State
Country
Pin Code
Zip Code
Is the property co-owned?* (if "YES" please enter following details)
Assessee's percentage of share in the property %
S. No. Name of Co-owner(s) PAN of Co-owner (s) Percentage Share in Property
1 %
alt del
Type Of House Property
S. No. Name(s) of Tenant (if let out) PAN of Tenants (if available)
1
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(a) Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, lower of the two if let out for part of the year) 1a
(b) The amount of rent which cannot be realized 1b
(c) Tax paid to local authorities 1c
(d) Total (1b + 1c) 1d
(e) Annual value (1a – 1d) (nil, if self -occupied etc. as per section 23(2)of the Act) 1e
(f) Annual value of the property owned (own percentage share x 1e) 1f
(g) 30% of 1f 1g
(h) Interest payable on borrowed capital 1h
(i) Total (1g + 1h) 1i
(j) Income from house property 1 (1f - 1i) 1j
2 Address of property 2
Town/ City
State
Country
Pin Code
Zip Code
Is the property co-owned?* (if "YES" please enter following details)
Assessee's percentage of share in the property %
S. No. Name of Co-owner(s) PAN of Co-owner (s) Percentage Share in Property
1 %
alt del
Type Of House Property
S. No. Name(s) of Tenant (if let out) PAN of Tenants (if available)
1
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(a) Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, lower of the two if let out for part of the year) 2a
(b) The amount of rent which cannot be realized 2b
(c) Tax paid to local authorities 2c
(d) Total (2b + 2c) 2d
(e) Annual value (2a - 2d) 2e
(f) Annual value of the property owned (own percentage share x 2e) 2f
(g) 30% of 2f 2g
(h) Interest payable on borrowed capital 2h
(i) Total (2g + 2h) 2i
(j) Income from house property 2 (2f - 2i) 2j
3 Income under the head "Income from house property"
(a) Unrealized rent and Arrears of rent received during the year under section 25A after deducting 30% 3a
(b) Total (1j + 2j + 3a) (if negative take the figure to 2i of schedule CYLA) 3b

Computation of income from business or profession

A From business or profession other than speculative business and specified business
1 Profit before tax as per profit and loss account (item 46 & 54 of Part A-P&L ) 1
2a Net profit or loss from speculative business included in 1 (enter -ve sign in case of loss) 2a
2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter -ve sign in case of loss) 2b
3 Income/ receipts credited to profit and loss account considered under other heads of income/chargeable u/s 115BBF / chargeable u/s 115BBG
a House Property 3a
b Capital Gains 3b
c Other Sources 3c
d u/s 115BBF 3d
e u/s 115BBG 3e
4 Profit or loss included in 1, which is referred to in section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBB/44D/44DA/44DB/Chapter-XII-G/ First Schedule of Income-tax Act
a u/s 115B 4a
b Other 4b
5 Income credited to Profit and Loss account (included in 1)which is exempt
a Share of income from firm(s) 5a
b Share of income from AOP/ BOI 5b
c Any other exempt income (Specify nature and amount)
SI.No.NatureAmount
1
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Total (ci + cii) 5ciii
d Total exempt income (5a + 5b + 5ciii) 5d
6 Balance (1- 2a - 2b - 3a -3b - 3c - 3d - 3e - 4 - 5d) 6
7 Expenses debited to profit and loss account considered under other heads of income/related to income chargeable u/s 115BBF/115BBG
a House Property 7a
b Capital Gains 7b
c Other Sources 7c
d u/s 115BBF 7d
e u/s 115BBG 7e
8 Expenses debited to profit and loss account which relate to exempt income 8
9 Total (7a + 7b + 7c + 7d + 7e + 8) 9
10 Adjusted profit or loss (6+9) 10
11 Depreciation and amoritisation 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) (column 6 of Schedule-DEP) 12i
ii Depreciation allowable under section 32(1)(i) (Make your own computation refer Appendix-IA of IT Rules) 12ii
iii Total (12i + 12ii) 12iii
13 Profit or loss after adjustment for depreciation (10 + 11 - 12iii) 13
14 Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6s of PartA-OI) 14
15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7j of PartA-OI) 15
16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of PartA-OI) 16
17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of PartA-OI) 17
18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11h of PartA-OI) 18
19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act,2006 19
20 Deemed income under section 41 20
21 Deemed income under section 32AC/32AD/33AB/33ABA/35ABA/35ABB/35AC/40A(3A)/33AC/72A/80HHD 21
21(i) Section 32AC 21(i)
21(ii) Section 32AD 21(ii)
21(iii) Section 33AB 21(iii)
21(iv) Section 33ABA 21(iv)
21(v) Section 35ABA 21(v)
21(vi) Section 35ABB 21(vi)
21(vii) Section 35AC 21(vii)
21(viii) Section 40A(3A) 21(viii)
21(ix) Section 33AC 21(ix)
21(x) Section 72A 21(x)
21(xi) Section 80HHD 21(xi)
21(xii) Section 80-IA 21(xii)
22 Deemed income under section 43CA 22
23 Any other item or items of addition under section 28 to 44DB 23
24 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which assessee is a partner) 24
25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of Schedule OI) 25
26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21 + 22 + 23 + 24 + 25) 26
27 Deduction allowable under section 32(1)(iii) 27
28 Deduction allowable under section 32AD 28
29 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (item x(4) of Schedule ESR) (if amount deductible under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 24) 29
30 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of PartA-OI) 30
31 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year(10 h of PartA-OI) 31
32 Any other amount allowable as deduction 32
33 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3b + 4e of Schedule OI) 33
34 Total (27+28+29+30+31+32+33) 34
35 Income (13 + 26 – 34) 35
36 Profits and gains of business or profession deemed to be under -
i Section 44AD 36i
ii Section 44ADA 36ii
iii Section 44AE 36iii
iv Section 44B 36iv
v Section 44BB 36v
vi Section 44BBA 36vi
vii Section 44BBB 36vii
viii Section 44D 36viii
ix Section 44DA 36ix
x Section 44DB 36x
xi First Schedule of Income-tax Act
xi(a) u/s 115B 36xi
xi(b) Other 36xi
xii Total (36i to 36x) 36xii
37 Net profit or loss from business or profession other than speculative business and specified business (35+36xi) 37
38 Net Profit or loss from business or profession other than speculative business and specified business, after applying rule 7A, 7B or 8), if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 37) (If loss take the figure to 2i of item E) 38 A38
B Computation of income from speculative business
39 Net profit or loss from speculative business as per profit or loss account 39
40 Additions in accordance with section 28 to 44DB 40
41 Deductions in accordance with section 28 to 44DB 41
42 Income from speculative business (39 + 40 - 41) (if loss, take the figure to 6xi 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 44DB 44
45 Deductions in accordance with section 28 to 44DB ((other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed)) 45
46 Profit or loss from specified business (43 + 44 - 45) 46
47 Deductions in accordance with section 35AD(1) 47
48 Income from specified business (46 – 47) (if loss, take the figure to 7xi of schedule CFL) C48
49 S.No. Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu)
1
del
D Income chargeable under the head ‘Profits and gains from business or profession’ (A38+B42+C48) D
E Intra head set off of business loss of current year
Sl.No. Type of Business income Income of current year (Fill this column only if figure is zero or positive) Business loss set off Business income remaining after set off
(1) (2) (3) = (1) – (2)
i Loss to be set off (Fill this row only if figure is negative)
ii Income from speculative business
iii Income from specified business
iv Total loss set off (ii + iii)
v Loss remaining after set off (i – iv)

Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section)

1 Block of assets Plant and machinery
2 Rate (%) 15 30 40
(i) (ii) (iii)
3a Written down value on the first day of previous year
3b Written down value on the first day of previous year, of those block of assets which were eligible for depreciation @ 50%, 60% or 80% as per the old Table
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(3a + 3b + 4 -5) (enter 0, if result is negative)
7 Additions for a period of less than 180 days in the previous year
8 Consideration or other realizations during the year out of 7
9 Amount on which depreciation at half rate to be allowed (7 - 8)(enter 0, if result is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Additional depreciation, if any, on 4
13 Additional depreciation, if any, on 7
14 Additional depreciation relating to immediately preceding year' on asset put to use for less than 180 days
15 Total depreciation* (10+11+12+13+14)
16 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15)
17 Net aggregate depreciation (15-16)
18 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17)
19 Expenditure incurred in connection with transfer of asset/ assets
20 Capital gains/ loss under section 50*(5 + 8 -3a -3b-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)

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 Fittings Intangible assets Ships
2 Rate (%) Nil 5 10 40 10 25 20
(i) (ii) (iii) (iv) (v) (vi) (vii)
3 Written down value on the first day of previous year
4 Additions for a period of 180 days or more in the previous year
5 Consideration or other realization during the previous year out of 3 or 4
6 Amount on which depreciation at full rate to be allowed(3 + 4 -5) (enter 0, if result in negative)
7 Additions for a period of less than 180 days in the previous year
8 Consideration or other realizations during the year out of 7
9 Amount on which depreciation at half rate to be allowed (7 -8)(enter 0, if result is negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Total depreciation* (10+11)
13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12)
14 Net aggregate depreciation (12-13)
15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14)
16 Expenditure incurred in connection with transfer of asset/ assets
17 Capital gains/ loss under section 50 (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist)
18 Written down value on the last day of previous year* (6+ 9 -12)(enter 0 if result is negative)

Summary of Depreciation on Assets (Other than assets on which full capital expenditure is allowable as deduction under any other section)

1 Plant and machinery
a Block entitled for depreciation @ 15 per cent
( Schedule DPM - 17i or 18i as applicable)
1a
b Block entitled for depreciation @ 30 per cent
( Schedule DPM - 17ii or 18ii as applicable)
1b
c Block entitled for depreciation @ 40 per cent
( Schedule DPM - 17iii or 18iii as applicable)
1c
d Total depreciation on plant and machinery ( 1a + 1b + 1c ) 1d
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 14ii or 15ii as applicable)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 14iii or 15iii as applicable)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 14iv or 15iv as applicable)
2c
d Total depreciation on building (total of 2a + 2b + 2c) 2d
3 Furniture and fittings(Schedule DOA- 12v) 3
4 Intangible assets (Schedule DOA- 12vi ) 4
5 Ships (Schedule DOA- 12 vii) 5
6 Total depreciation (1d+2d+3+4+5) 6

Deemed Capital Gains on sale of depreciable assets

1 Plant and machinery
a Block entitled for depreciation @ 15 per cent
(Schedule DPM - 20i)
1a
b Block entitled for depreciation @ 30 per cent
(Schedule DPM - 20ii)
1b
c Block entitled for depreciation @ 40 per cent
(Schedule DPM - iii)
1c
d Total ( 1a +1b + 1c ) 1d
2 Building (not including land)
a Block entitled for depreciation @ 5 per cent
(Schedule DOA- 17ii)
2a
b Block entitled for depreciation @ 10 per cent
(Schedule DOA- 17iii)
2b
c Block entitled for depreciation @ 40 per cent
(Schedule DOA- 17iv)
2c
d Total (2a+2b+2c) 2d
3 Furniture and fittings ( Schedule DOA- 17v) 3
4 Intangible assets (Schedule DOA- 17vi) 4
5 Ships (Schedule DOA- 17vii) 5
6 Total (1d+2d+3+4+5) 6

Schedule ESR - Deduction under section 35 or 35CCC or 35CCD

Sl No Expenditure of the nature referred to in section
(1)
Amount, if any, debited to profit and loss account
(2)
Amount of deduction allowable
(3)
Amount of deduction in excess of the amount debited to profit and loss account
(4) = (3) - (2)
i 35(1)(i)
ii 35(1)(ii)
iii 35(1)(iia)
iv 35(1)(iii)
v 35(1)(iv)
vi 35(2AA)
vii 35(2AB)
viii 35 CCC
ix 35 CCD
x Total

Capital Gains

A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)
1 From sale of land or building or both
a i Full value of consideration received/receivable ai
ii Value of property as per stamp valuation authority aii
iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains (ai or aii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii + biii) biv
c Balance (aiii – biv) 1c
d Deduction under section 54D/54G/54GA (Specify details in item D below)
Sl.No. Section Amount
1
alt del
Total 1d
e Short-term Capital Gains on Immovable property (1c - 1d) A1e
2 From slump sale
a Full value of consideration 2a
b Net worth of the under taking or division 2b
c Short term capital gains from slump sale(2a-2b) A2c
3
1 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section
a Full value of consideration 3a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (i + ii + iii) biv
c Balance (3a - 3biv) 3c
d Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 3d
e Short-term capital gain on equity share or equity oriented MF or unit of a business trust(STT paid) (3c +3d) A3e
alt del
4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)
a STCG on transactions on which securities transaction tax (STT) is paid A4a
b STCG on transactions on which securities transaction tax (STT) is not paid A4b
5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD
a i In case assets sold include shares of a company other than quoted shares, enter the following details
a Full value of consideration received/receivable in respect of unquoted shares ia
b Fair market value of unquoted shares determined in the prescribed manner ib
c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic
ii Full value of consideration in respect of assets other than unquoted shares ii
iii Total (ic + ii) iii
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 (i + ii + iii) biv
c Balance (5aiii - biv) 5c
d Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such security to be ignored (Enter positive value only) 5d
e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d) A5e
6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above
a i In case assets sold include shares of a company other than quoted shares, enter the following details
a Full value of consideration received/receivable in respect of unquoted shares ia
b Fair market value of unquoted shares determined in the prescribed manner ib
c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic
ii Full value of consideration in respect of assets other than unquoted shares ii
iii Total (ic + ii) iii
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 (i + ii + iii) biv
c Balance (6aiii - biv) 6c
d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 6d
e Deemed short term capital gains on depreciable assets (6 of schedule - DCG) 6e
f Deduction under section Deduction under section 54D/54G/54GA
S. No. Section Amount
1
alt del
Total 6f
g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e - 6f) A6g
7 Amount deemed to be short term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? If yes, then provide the details below
Sl.No. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilized in Capital gains account (X)
Year in which asset acquired/constructed Amount utilised out of Capital Gains account
1 2014-15
alt del
b Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at 'a'
Amount deemed to be short term capital gains (Xi + b) A7
8 Amount of STCG included in A1-A7 but not chargeable to tax or chargeable at special rates in India as per DTAA
Sl.No.(1) Amount of income (2) Item no. A1 to A7 above in which included(3) Country Name,Code(4) Article of DTAA(5) Rate as per Treaty(6) (enter NIL, if not chargeable) Whether Tax Residency Certificate obtained?(7) Section of I.T. Act(8) Rate as per I.T. Act(9) Applicable rate(10)
1
alt del
Total amount of STCG not chargeable to tax in India as per DTAA A8a
Total amount of STCG chargeable to tax in India as per DTAA A8b
9 Total short term capital gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7-A8a) A9
B Long-term capital gain (LTCG) (Items 5 & 6 are not applicable for residents)
1 From sale of land or building or both
a i Full value of consideration received/receivable ai
ii Value of property as per stamp valuation authority aii
iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains (ai or aii) aiii
b Deductions under section 48
i Cost of acquisition with indexation bi
ii Cost of Improvement with indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii + biii) biv
c Balance (aiii – biv) 1c
d Deduction under section 54D/54EC/54EE/54G/54GA (Specify details in item D below)
S. No. Section Amount
1
alt del
Total 1d
e Long-term Capital Gains on Immovable property (1c - 1d) B1e
2 From slump sale
a Full value of consideration 2a
b Net worth of the under taking or division 2b
c Balance(2a-2b) 2c
d Deduction u/s 54EC/54EE
S. No. Section Amount
1
alt del
Total 2d
e Long term capital gains from slump sale (2c-2d) B2e
3 From sale of bonds or debenture (other than capital indexed bonds issued by Government)
a Full value of consideration 3a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (3a - biv) 3c
d Deduction u/s 54EC/54EE (Specify details in item D below)
S. No. Section Amount
1
alt del
Total 3d
e LTCG on bonds or debenture (3c – 3d) B3e
4
1 From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is applicable
a Full value of consideration 4a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (4a - 4biv) 4c
d Deduction u/s 54EC/54EE (Specify details in item D below)
S. No. Section Amount
1
alt del
Total 4d
e Long-term Capital Gains on assets at B4 above (4c – 4d) B4e
5 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)
a LTCG computed without indexation benefit 5a
b Deduction u/s 54EC/54EE (Specify details in item D below)
S. No. Section Amount
1
alt del
Total 5b
c LTCG on share or debenture(5a - 5b) B5c
6 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD
1 For NON-RESIDENTS- from sale of,
a i In case assets sold include shares of a company other than quoted shares, enter the following details
a Full value of consideration received/receivable in respect of unquoted shares ia
b Fair market value of unquoted shares determined in the prescribed manner ib
c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic
ii Full value of consideration in respect of assets other than unquoted shares ii
iii Total (ic + ii) iii
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 (6a – biv) 6c
d Deduction u/s 54EC/54EE (Specify details in item D below)
S. No. Section Amount
1
alt del
Total 6d
e Long-term Capital Gains on assets at 6 above in case of NON-RESIDENT (6c – 6d) B6e
alt del
7 From sale of assets where B1 to B6 above are not applicable
a i In case assets sold include shares of a company other than quoted shares, enter the following details
a Full value of consideration received/receivable in respect of unquoted shares ia
b Fair market value of unquoted shares determined in the prescribed manner ib
c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic
ii Full value of consideration in respect of assets other than unquoted shares ii
iii Total (ic + ii) iii
b Deductions under section 48
i Cost of acquisition with indexation bi
ii Cost of improvement with indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (7a - biv) 7c
d Deduction under sections 54D/54EC/54EE/54G/54GA (Specify details in item D below)
S. No. Section Amount
1
alt del
Total 7d
e Long-term Capital Gains on assets at B7 above (7c-7d) B7e
8 Amount deemed to be long-term capital gains
a Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year? If yes, then provide the details below
Sl.No. Previous year in which asset transferred Section under which deduction claimed in that year New asset acquired/constructed Amount not used for new asset or remained unutilized in Capital gains account (X)
Year in which asset acquired/constructed Amount utilised out of Capital Gains account
1 2014-15
alt del
b Amount deemed to be long-term capital gains, other than at 'a'
Amount deemed to be long-term capital gains (Xi + b) B8
9 Amount of - LTCG included in items B1 to B8 but not chargeable to tax in India as per DTAA
Sl.No.(1) Amount of income(2) Item no. B1 to B8 above in which included(3) Country Name,Code(4) Article of DTAA(5) Rate as per Treaty(6) Whether Tax Residency Certificate obtained?(7) Section of I.T. Act(8) Rate as per I.T. Act(9) Applicable rate(10)
1
alt del
Total amount of LTCG not chargeable to tax in India as per DTAA B9a
Total amount of LTCG chargeable to tax in India as per DTAA B9b
10 Total long term capital gain [B1e + B2e + B3e + B4e + B5c + B6e + B7e + B8 - B9a] (In case of loss take the figure to 9xi of schedule CFL) B10
C Income chargeable under the head “CAPITAL GAINS” (A9 + B10) (take B10 as nil, if loss) C
D Information about deduction claimed
1 In case of deduction u/s 54B/ 54D/54EC/54EE/54G/54GA give following details
a Deduction claimed u/s 54B
S. No. Date of transfer of original asset Cost of new agricultural land Date of purchase of new agricultural land Amount deposited in Capital Gains Accounts Scheme before due date Amount of deduction claimed
1
alt del
b Deduction claimed u/s 54D
S. No. Date of acquisition of original asset Cost of purchase/ construction of new land or building for industrial undertaking Date of purchase of new land or building Amount deposited in Capital Gains Accounts Scheme before due date Amount of deduction claimed
1
alt del
c Deduction claimed u/s 54EC
S. No. Date of transfer of original asset Amount invested in specified/notified bonds (not exceeding fifty lakh rupees) Date of investment Amount of deduction claimed
1
alt del
d Deduction claimed u/s 54EE
S. No. Date of transfer of original asset Amount invested in specified asset Date of investment Amount of deduction claimed
1
alt del
e Deduction claimed u/s 54G
S. No. Date of transfer of original asset from urban area Cost and expenses incurred for purchase or construction of new asset Date of purchase/construction of new asset in an area other than urban area Amount deposited in Capital Gains Accounts Scheme before due date Amount of deduction claimed
1
alt del
f Deduction claimed u/s 54GA
S. No. Date of transfer of original asset from urban area Cost and expenses incurred for purchase or construction of new asset Date of purchase/construction of new asset in SEZ Amount deposited in Capital Gains Accounts Scheme before due date Amount of deduction claimed
1
alt del
g Total deduction claimed (1a + 1b + 1c + 1d + 1e+1f)
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A8 & B9 which is chargeable under DTAA)
Sl.No Type of Capital Gain Gain of current year (Fill this column only if computed figure is positive) Short term capital loss set off Long term capital loss set off Current year’s capital gains remaining after set off (7= 1-2-3-4-5-6)
15% 30% applicable rate 10% 20%
1 2 3 4 5 6 7
i Loss to be set off (Fill this row if figure computed is negative)
ii Short term capital gain 15%
iii 30%
iv applicable rate
v Long term capital gain 10%
vi 20%
vii Total loss set off (ii + iii + iv + v + vi)
viii Loss remaining after set off (i – vii)
F Information about accrual/receipt of capital gain
Type of Capital gain / Date Upto 15/6
(i)
16/6 to 15/9
(ii)
16/9 to 15/12
(iii)
16/12 to 15/3
(iv)
16/3 to 31/3
(v)
1 Short-term capital gains taxable at the rate of 15%
Enter value from item 5v of schedule BFLA, if any.
2 Short-term capital gains taxable at the rate of 30%
Enter value from item 5vi of schedule BFLA, if any.
3 Short-term capital gains taxable at applicable rates
Enter value from item 5vii of schedule BFLA, if any..
4 Long- term capital gains taxable at the rate of 10%
Enter value from item 5viii of schedule BFLA, if any.
5 Long- term capital gains taxable at the rate of 20%
Enter value from item 5ix of schedule BFLA, if any.
Note: Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head

Income from other sources

1 Income
a Dividends, Gross 1a
b Interest, Gross 1b
c Rental income from machinery, plants, buildings, etc., Gross 1c
d Others, Gross (excluding income from owning race horses)Mention the nature
Sl. No. Source Income
1 Winnings from lotteries, crossword puzzles etc.
2 (a) Cash credits u/s 68
(b) Unexplained investments u/s 69
(c) Unexplained money etc. u/s 69A
(d) Undisclosed investments etc. u/s 69B
(e) Unexplained expenditurte etc. u/s 69C
(f) Amount borrowed or repaid on hundi u/s 69D
Total ( a + b + c + d + e + f)
3 Income of the nature referred to in section 56(2)(x) which is chargeable to tax
a Aggregate value of sum of money received without consideration
b In case immovable property is received without consideration, stamp duty value of property
c In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration
d In case any other property is received without consideration, fair market value of property
e In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration
1d(iii) Total (a+ b + c +d + e)
4
alt del
1dv Total (1di + 1dii+ 1diii)
e Total (1a + 1b + 1c + 1dv) 1e
f Income included in '1e' chargeable to tax at special rate (to be taken to schedule SI)
i Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc (u/s 115BB) 1fi
ii Dividend Income from domestic company that exceeds Rs.10 Lakh (u/s 115BBDA) (only for firms) 1fii
iii Deemed Income chargeable to tax u/s 115BBE 1fiii
iv Income from patent chargeable u/s 115BBF 1fiv
v Income from patent chargeable u/s 115BBG 1fv
vi Any other income chargeable to tax at the rate specified under chapter XII/XII-A 1fvi
vii Income chargeable at special rates under DTAA
Sl.No. Amount of income Nature of income Country Name,Code Article of DTAA Rate as per Treaty (enter NIL, if not chargeable) Whether Tax Residency Certificate obtained? Section of I.T. Act Rate as per I.T. Act Applicable rate [lower of (6) or (9)]
1
alt del
Total amount of income chargeable to tax under DTAA 1fvii
viii Income included in '1e' chargeable to tax at special rate (1fi +1fii+1fiii+1fiv+1fv+1fvi+1fvii) 1fviii
g Gross amount chargeable to tax at normal applicable rates (1e - 1fviii) 1g
h Deductions under section 57 (other than those relating to income under 1fi, 1fii , 1fiii , 1fiv, 1fv, 1fvi & 1fvii )
i Expenses / Deductions hi
ii Depreciation hii
iii Total hiii
i Amounts not deductible u/s 58 1i
j Profits chargeable to tax u/s 59 1j
k Income from other sources (other than from owning race horses and amount chargeable to tax at special rate) (1g – 1hiii + 1i + 1j) (If negative take the figure to 3ix of schedule CYLA) 1k
2 Income from other sources (other than from owning and maintaining race horses) (1fviii + 1k) (enter1k as nil, if negative) 2
3 Income from the activity of owning race horses
a Receipts 3a
b Deductions under section 57 in relation to (4) 3b
c Amounts not deductible u/s 58 3c
d Profits chargeable to tax u/s 59 3d
e Balance (3a – 3b + 3c + 3d) (if negative take the figure to 6xi of Schedule CFL) 3e
4 Income under the head “Income from other sources” (2 + 3e) (take 3e as nil if negative) 4

Details of Income after set-off of current years losses

Sl.No Head/ Source of Income Income of current year (Fill this column only if income is zero or positive) House property loss of the current year set off Business Loss (other than speculation or specified business loss) of the current year set off Other sources loss (other than loss from race horses and amount chargeable to special rate of tax) of the current year set off Current year's Income remaining after set off
Total loss (3b of Schedule -HP) Total loss (2v of item E of Schedule BP) Total loss (1k) of Schedule-OS
1 2 3 4 5=1-2-3-4
i Loss to be set off
ii House property
iii Business (excluding speculation income and income from specified business)
iv Speculation Income
v Specified business income u/s 35AD
vi Short-term capital gain taxable @ 15%
vii Short-term capital gain taxable @ 30%
viii Short-term capital gain taxable at applicable rates
ix Long term capital gain taxable @ 10%
x Long term capital gain taxable @ 20%
xi Other sources (excluding profit from owning and maintaining race horses and amount chargeable for special rate of tax)
xii Profit from owning and maintaining race horses
xiii Total loss set-off (ii+ iii+ iv+ v+ vi+ vii+ viii+ ix+ x+ xi+ xii)
xiv Loss remaining after set off (i - xiii)

Schedule BFLA - Details of Income after Set off of Brought Forward Losses of earlier years

Sl.No Head/ Source of Income Income after set off, if any, of current year’s losses as per 5 of Schedule CYLA) Brought forward loss set off Brought forward depreciation set off Brought forward allowance under section 35(4) set off Current year’s income remaining after set off
1 2 3 4 5
i House property
ii Business (excluding speculation profit and income from specified business)
iii Speculation Income
iv Specified Business Income
v Short-term capital gain taxable at 15%
vi Short-term capital gain taxable at 30%
vii Short-term capital gain taxable at applicable rates
viii Long term capital gain taxable at 10%
ix Long term capital gain taxable at 20%
x Other sources income (excluding profit from owning and maintaining race horses and amount chargeable to special rate of tax)
xi Profit from owning and maintaining race horses
xii Total of brought forward loss set off
xiii Current year’s income remaining after set off Total (i5 + ii5 + iii5 + iv5+v5 + vi5 + vii5 + viii5 + ix5 + x5 + xi5)

Details of Losses to be carried forward to future years

Sl.No Assessment Year Date of Filing (DD/MM/YYYY) House property loss Loss from business other than loss from speculative Business and specified business Loss from speculative Business Loss from specified business Short-term capital loss Long-term Capital loss Loss from owning and maintaining race horses
1 2 3 4 5 6 7 8 9 10
i 2010-11
ii 2011-12
iii 2012-13
iv 2013-14
v 2014-15
vi 2015-16
vii 2016-17
viii 2017-18
ix Total of earlier year losses b/f
x Adjustment of above losses in Schedule BFLA
xi 2018-19 (Current year losses)
xii Total loss Carried Forward to future years

Schedule UD - Unabsorbed depreciation and allowance under section 35(4)

Sl.No
(1)
Assessment Year
(2)
Depreciation Allowance under section 35(4)
Amount of brought forward unabsorbed depreciation
(3)
Amount of depreciation set-off against the current year income
(4)
Balance Carried forward to the next year
(5)
Amount of brought forward unabsorbed allowance
(6)
Amount of allowance set-off against the current year income
(7)
Balance Carried forward to the next year
(8)
1 2018-19
2
alt del
Total

Schedule ICDS - Effect of Income Computation Disclosure Standards on profit

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

Deduction under section 10AA

Deduction in respect of units located in Special Economic Zone
Sl.No. Undertaking Assessment year in which unit begins to manufacture/produce/provide services Amount of deduction
1 Undertaking No.1
alt del
Total deduction under section 10AA

Details of donation entitled for deduction under Section 80G

A. Donations entitled for 100% deduction without qualifying limit

S No. Name of donee * Address Detail * City or Town or District * State Code * PinCode * PAN of Donee * Amount of donation *
Eligible Amount of Donation
1
Total A
alt del

B.Donations entitled for 50% deduction without qualifying limit

S No. Name of donee * Address Detail * City or Town or District * State Code * PinCode * PAN of Donee * Amount of donation *
Eligible Amount of Donation
1
Total B
alt del

C. Donations entitled for 100% deduction subject to qualifying limit

S No. Name of donee * Address Detail * City or Town or District * State Code * PinCode * PAN of Donee * Amount of donation *
Eligible Amount of Donation
1
Total C
alt del

D. Donations entitled for 50% deduction subject to qualifying limit

S No. Name of donee * Address Detail * City or Town or District * State Code * PinCode * PAN of Donee * Amount of donation *
Eligible Amount of Donation
1
Total D
alt del

E.Total donations (A + B + C + D)
F.Total Eligible amount of Donations (A + B + C + D)

Schedule 80-IA - Deductions under section 80-IA

a
Deduction in respect of profits of an enterprise referred to in section 80-IA(4)(i) [Infrastructure facility]
1 Undertaking No.1
alt del
b
Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(ii) [Telecommunication services]
1 Undertaking No.1
alt del
c
Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iii) [Industrial park and SEZs]
1 Undertaking No.1
alt del
d
Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power]
1 Undertaking No.1
alt del
e
Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(v) [Revival of power generating plant] and deduction in respect of profits of an undertaking referred to in section 80-IA(4)(vi) [Cross-country natural gas distribution network]
1 Undertaking No.1
alt del
f Total deductions under section 80-IA (a + b + c + d + e) f

Sch 80- IB Deductions under Section 80-IB

a
Deduction in respect of industrial undertaking located in Jammu & Kashmir [Section 80-IB(4)]
1 Undertaking No.1
alt del
b
Deduction in respect of industrial undertaking located in industrially backward states specified in Eighth Schedule [Section 80-IB(4)]
1 Undertaking No.1
alt del
c
Deduction in respect of industrial undertaking located in industrially backward districts [Section 80-IB(5)]
1 Undertaking No.1
alt del
d
Deduction in the case of multiplex theatre [Section 80-IB(7A)]
1 Undertaking No.1
alt del
e
Deduction in the case of convention centre [Section 80-IB(7B)]
1 Undertaking No.1
alt del
f
Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)]
1 Undertaking No.1
alt del
g
Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)]
1 Undertaking No.1
alt del
h
Deduction in the case of an undertaking operating a cold chain facility [Section 80-IB(11)]
1 Undertaking No.1
alt del
i
Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits, vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)]
1 Undertaking No.1
alt del
j
Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of foodgrains [Section 80-IB(11A)]
1 Undertaking No.1
alt del
k
Deduction in the case of an undertaking engaged in operating and maintaining a rural hospital [Section 80-IB(11B)]
1 Undertaking No.1
alt del
l
Deduction in the case of an undertaking engaged in operating and maintaining a hospital in any area, other than excluded area [Section 80-IB(11C)]
1 Undertaking No.1
alt del
m Total deduction under section 80-IB (Total of a to l) m

Sch 80-IC or 80-IE Deductions under section 80-IC or 80-IE

a
Deduction in respect of undertaking located in Sikkim
1 Undertaking No.1
alt del
b
Deduction in respect of undertaking located in Himachal Pradesh
1 Undertaking No.1
alt del
c
Deduction in respect of undertaking located in Uttarakhand
1 Undertaking No.1
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d Deduction in respect of undertaking located in North-East
da
Assam
1 Undertaking No.1
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db
Arunachal Pradesh
1 Undertaking No.1
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dc
Manipur
1 Undertaking No.1
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dd
Mizoram
1 Undertaking No.1
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de
Meghalaya
1 Undertaking No.1
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df
Nagaland
1 Undertaking No.1
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dg
Tripura
1 Undertaking No.1
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dh Total of deduction for undertakings located in North-east (Total of da to dg) dh
e Total deduction under section 80-IC or 80-IE (a + d + c + dh) e

Deductions under Chapter section 80P

1 Sec.80P(2)(a)(i) Banking/Credit Facilities to its members
2 Sec.80P(2)(a)(ii) Cottage Industry
3 Sec.80P(2)(a)(iii) Marketing of Agricultural produce grown by its members
4 Sec.80P(2)(a)(iv) Purchase of Agricultural Implements, seeds, livestocks or other articles intended for agriculture for the purpose of supplying to its members.
5 Sec.80P(2)(a)(v) Processing , without the aid of power, of the agricultural Produce of its members.
6 Sec.80P(2)(a)(vi) Collective disposal of Labour of its members
7 Sec.80P(2)(a)(vii) Fishing or allied activities for the purpose of supplying to its members.
8 Sec.80P(2)(b)Primary cooperative society enagaged in supplying Milk, oilseeds, fruits or vegetables raised or grown by its members to Federal cooperative society enagaged in supplying Milk, oilseeds, fruits or vegetables/Government or local authority/Government Company / corporation established by or under a Central, State or Provincial Act
9 Sec.80P(2)(c)(i)Consumer Cooperative Society Other than specified in 80P(2a) or 80P(2b)
10 Sec.80P(2)(c)(ii)Other Cooperative Society engaged in activities Other than specified in 80P(2a) or 80P(2b)
11 Sec.80P(2)(d)Interest/Dividend from Investment in other co-operative society
12 Sec.80P(2)(e)Income from Letting of godowns / warehouses for storage, processing / facilitating the marketing of commodities
13 Sec.80P(2)(f)Others
14 Total

Deductions under Chapter VI-A

1. Part B- Deduction in respect of certain payments

a 80G -Donations to certain funds, charitable institutions, etc
b 80GGC -Donation to Political party
Total Deduction under Part B (a + b)

2. Part C- Deduction in respect of certain incomes

c 80IA (f of Schedule 80-IA)-Profits and gains from industrial undertakings or enterprises engaged in infrastructure development, etc.
d 80IAB-Profits and gains by an undertaking or enterprise engaged in development of Special Economic Zone
e 80-IAC-Special provision in respect of specified business
f 80IB (m of Schedule 80-IB-Profits and gains from certain industrial undertakings other than infrastructure development undertakings)
g 80-IBA-Profits and gains from housing projects
h 80IC / 80IE (e of Schedule 80-IC / 80-IE)-Special provisions in respect of certain undertakings or enterprises in certain special category States/North-Eastern States
i 80JJA-Profits and gains from business of collecting and processing of bio-degradable waste.
j 80JJAA-Employment of new employees
k 80LA-Certain Income Of Offshore Banking Units And International Financial Services Center
l 80P-Income of co-operative societies.
Total Deduction under Part C (total of c to l)
3 Total deductions under Chapter VI-A (1 + 2)

Computation of Alternate Minimum Tax payable under section 115JC

1 Total Income as per item 13 of PART-B-TI* 1
2 Adjustment as per section 115JC(2)
a Deduction Claimed under any section included in Chapter VI-A under the heading “C.—Deductions in respect of certain incomes” 2a
b Deduction Claimed u/s 10AA 2b
c Deduction claimed u/s 35AD as reduced by the amount of depreciation on assets on which such deduction is claimed 2c
d Total Adjustment (2a + 2b + 2c) 2d
3 Adjusted Total Income under section 115JC(1) (1+2d) 3
4 Tax payable under section 115JC [18.5% of (3)] )] (In the case of Individual, HUF, AOP, BOI, AJP this is applicable if 3 is greater than Rs. 20 lakhs) 4

Schedule AMTC-Computation of tax credit under section 115JD

1 Tax under section 115JC in assessment year 2018-19 (1d of Part-B-TTI) 1
2 Tax under other provisions of the Act in assessment year 2018-19 (2g of Part-B-TTI) 2
3 Amount of tax against which credit is available [enter (2 - 1) if 2 is greater than 1, otherwise enter 0] 3
4 Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.No Assessment Year (AY) (A) AMT Credit (B) AMT Credit Utilised during the Current Assessment Year (C) Balance AMT Credit Carried Forward (D)= (B3) -( C)
Gross (B1) Set-off in earlier assessment years (B2) Balance brought forward to the current assessment year (B3) = (B1) – (B2)
i 2012-13
ii 2013-14
iii 2014-15
iv 2015-16
v 2016-17
vi 2017-18
vii Current AY(enter 1 -2, if 1>2 else enter 0)
viii Total
5 Amount of tax credit under section 115JD utilised during the year [total of item no 4 (C)] 5
6 Amount of AMT liability available for credit in subsequent assessment years [total of 4 (D)] 6

Income chargeable to Income tax at special rates

Sl.No. Section/Description * Special rate (%)* Income (i)*
Taxable Income after adjusting for Min Chargeable to Tax*
Tax thereon (ii)*
1 111 - Tax on accumulated balance of recognised PF
2 Chargeable under DTAA rate
3 115B - Profits and gains of life insurance business
4 111A (STCG on shares/units on which STT paid)
5 112 (LTCG on others)
6 112 proviso (LTCG on listed securities/ units without indexation)
7 112(1)(c)(iii) - LTCG on unlisted securities in case of non-residents
8 115BB (Winnings from lotteries, puzzles, races, games etc.)
9 115AD(1)(ii) -STCG (other than on equity share or equity oriented mutual fund referred to in section 111A) by an FII
10 115BBF - Tax on income from patent (Income under head business or profession)
11 115BBG - Tax on Transfer of carbon credits (Income under head business or profession)
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Details of Exempt Income (Income not to be included in Total Income)

1 Interest income 1
2 Dividend income 2
3 Long-term capital gains on which Securities Transaction Tax is paid 3
4 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i
ii Expenditure incurred on agriculture ii
iii Unabsorbed agricultural loss of previous eight assessment years iii
iv Net Agricultural income for the year (i – ii – iii) (enter nil if loss) 4
5 Others,including exempt income of minor child
S.No. Nature of Income Amount
1
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6 Total (1 + 2 + 3 + 4 + 5) 6

Pass Through Income details from business trust or investment fund as per section 115UA, 115UB

Sl.No. Name of business trust/ investment fund PAN of the business trust/ investment fund Sl.No. Head of income Amount of income TDS on such amount, if any
1 i House property
ii Capital Gains
a Short Term
b Long Term
iii Other Sources
iv Income claimed to be exempt
a u/s 10(23FBB)
b u/s
c u/s
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Note: Please refer to the instructions for filling out this schedule

Schedule FSI - Details of Income from outside India and tax relief

Sl.No. Country Code Taxpayer Identification number Sl.No. Head of Income Income from outside India(included in PART B-TI) Tax paid outside India Tax payable on such income under normal provisions in India Tax relief available in India(e)= (c) or (d) whichever is lower Relevant article of DTAA if relief claimed u/s 90 or 90A
(a) (b) (c) (d) (e) (f)
1 i House Property
ii Business or Profession
iii Capital Gains
iv Other Sources
Total
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Note: Please refer to the instructions for filling out this schedule

Schedule TR - Summary of tax relief claimed for taxes paid outside India

1 Details of Tax Relief claimed
Sl.No. Country Code Taxpayer Identification Number Total taxes paid outside India (total of (c) of Schedule FSI in respect of each country) Total tax relief available(total of (e) of Schedule FSI in respect of each country Section under which relief claimed(specify 90, 90A or 91)
(a) (b) (c) (d) (e)
1
Total
2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2
3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3
4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below 4
4a Amount of tax refunded 4a
4b Assessment year in which tax relief allowed in India 4b
Note: Please refer to the instructions for filling out this schedule.

Schedule FA

Details of Foreign Assets and Income from any source outside India

A Details of Foreign Bank Accounts held (including any beneficial interest) at any time during the previous year
Sl No (1) Country Code and Name
2(a)
Zip Code
2(b)
Name of the Bank
3(a)
Address of the Bank
3(b)
Account holder name
(4)
Status
(5)
Account Number
6(a)
IBAN/SWIFT Code
6(b)
Account opening date
(7)
Peak Balance During the Year
(8) (₹)
Interest accrued in the account
(9) (₹)
Interest taxable and offered in this return
Amount
(10) (₹)
Schedule where offered
(11)
Item number of schedule
(12)
1
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B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the previous year
Sl No (1) Country Code and Name
2(a)
Zip Code
2(b)
Nature of entity
(3)
Name of the Entity
4(a)
Address of the Entity
4(b)
Nature of Interest
(5)
Date since held
(6)
Total Investment (at cost)
(7) (₹)
Income accrued from such Interest
(8) (₹)
Nature of Income
(9)
Income taxable and offered in this return
Amount
(10) (₹)
Schedule where offered
(11)
Item number of schedule
(12)
1
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C Details of Immovable Property held (including any beneficial interest) at any time during the previous year
Sl No (1) Country Code and Name
2(a)
Zip Code
2(b)
Address of the Property
(3)
Ownership
(4)
Date of acquisition
(5)
Total Investment (at cost)
(6) (₹)
Income derived from the property
(7) (₹)
Nature of Income
(8)
Income taxable and offered in this return
Amount
(9) (₹)
Schedule where offered
(10)
Item number of schedule
(11)
1
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D Details of any other Capital Asset held (including any beneficial interest) at any time during the previous year
Sl No (1) Country Code and Name
2(a)
Zip Code
2(b)
Nature of Asset
(3)
Ownership
(4)
Date of acquisition
(5)
Total Investment (at cost)
(6) (₹)
Income derived from the asset
(7) (₹)
Nature of Income
(8)
Income taxable and offered in this return
Amount
(9) (₹)
Schedule where offered
(10)
Item number of schedule
(11)
1
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E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the previous year and which has not been included in A to D above.
Sl No (1) Name of the Institution in which the account is held
(2)
Address of the Institution
3(a)
Country Code and Name
3(b)
Zip Code
3(c)
Name of the account holder
(4)
Account Number
(5)
Peak Balance/Investment during the year
(6) (₹)
Whether income accrued is taxable in your hands?
(7)
If (7) is yes, Income accrued in the account
(8) (₹)
If (7) is yes, Income offered in this return
Amount
(9) (₹)
Schedule where offered
(10)
Item number of schedule
(11)
1
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F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl No (1) Country Code and Name
2(a)
Zip Code
2(b)
Name of the trust
3
Address of the trust
3(a)
Name of trustees
(4)
Address of trustees
4(a)
Name of Settlor
(5)
Address of Settlor
5(a)
Name of Beneficiaries
(6)
Address of Beneficiaries
6(a)
Date since position held
(7)
Whether income derived is taxable in your hands?
(8)
If (8) is yes, Income derived from the trust
(9) (₹)
If (8) is yes, Income offered in this return
Amount
(10) (₹)
Schedule where offered
(11)
Item number of schedule
(12)
1
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G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession
Sl No (1) Country Code and Name
2(a)
Zip Code
2(b)
Name of the person from whom derived
3(a)
Address of the person from whom derived
3(b)
Income derived
(4)
Nature of income
(5)
Whether taxable in your hands?
(6)
If (6) is yes, Income offered in this return
Amount
(7) (₹)
Schedule where offered
(8)
Item number of schedule
(9)
1
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Note:Please refer to the instructions for filling up this schedule