INDIAN INCOME TAX RETURN

FORM [For Companies other than companies claiming exemption Assessment Year
ITR-6 under section 11]
(Please see rule 12 of the Income-tax Rules,1962)
(Also see attached instructions) 2 0 1 8 - 1 9
Part A-GEN GENERAL
Name PAN

Is there any change in the company’s name? If yes, please furnish the old name Corporate Identity Number (CIN)
issued by MCA

Flat/Door/Block No Name of Premises/Building/Village Date of incorporation

(DD/MM/YYYY)
PERSONAL INFORMATION

/ /
Road/Street/Post Office Area/Locality Type of company
(Tick any one) 
(i) Domestic Company 

(ii) Foreign Company 

Town/City/District State Pin code/Zip code If a public company
write 6, and if private

Country
company write 7 (as
defined in section 3 of 
The Company Act)
Office Phone Number with STD code/ Mobile No. 1 Mobile No. 2 Income Tax Ward/Circle

Email Address-1

Email Address-2
Return filed(Tick)[Please see instruction number-5] On or before due date-139(1),  After due date-139(4),  Revised Return-139(5) 
(a)
Modified return-92CD,  under section 119(2)(b),Or In response to notice  139(9)- Defective,  142(1),  148,  153A,  153C
If revised/in response to defective/Modified, then
(b) enter Receipt No and Date of filing original return ___ /___/____
(DD/MM/YYYY)
If filed, in response to notice u/s 139(9)/142(1)/148/153A/153C enter date of such notice, or u/s 92CD enter date of
(c) / /
advance pricing agreement
(d) Residential Status (Tick)   Resident  Non-Resident

(e) Whether opting for section 115BA? (Yes/No) (applicable on Domestic Company)

(f) Whether total turnover/ gross receipts in the previous year 2015-16 exceeds 50 crore rupees? (Yes/No) (applicable on Domestic Company)
Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90 (1) or Central
(g)
Government has adopted any agreement under sec 90A(1)?
FILING STATUS

(h) In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick)   Yes  No

(i) Whether assessee is required to seek registration under any law for the time being in force relating to companies?
Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to
(j)
the companies (Indian Accounting Standards) Rules, 2015 (Tick)   Yes  No
Whether assessee is located in an International Financial Services Centre and derives income solely in convertible foreign exchange?
(k)
(Tick)   Yes  No
(l) Whether the assessee company is under liquidation (Tick)   Yes  No

(m) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No.

(n) Whether any transaction has been made with a person located in a jurisdiction notified u/s 94A of the Act?  Yes  No
Whether this return is being filed by a representative assessee? (Tick)   Yes  No
(o)
If yes, please furnish following information -
(1) Name of the representative assessee

(2) Address of the representative assessee

(3) Permanent Account Number (PAN) of the representative assessee

(a) Whether liable to maintain accounts as per section 44AA? (Tick)   Yes  No
INFORMATION

(b) Whether liable for audit under section 44AB? (Tick)   Yes  No
If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes  No
AUDIT

(c)
If Yes, furnish the following information below
(1) Mention the date of furnishing of audit report (DD/MM/YYYY)

(2) Name of the auditor signing the tax audit report

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 (3) Membership No. of the auditor
(4) Name of the auditor (proprietorship/ firm)
(5) Proprietorship/firm registration number
(6) Permanent Account Number (PAN) of the auditor (proprietorship/ firm)
(7) Date of audit report
If liable to furnish other audit report under the Income-tax Act, mention the date of furnishing the audit report? (DD/MM/YY) (Please see
(d)
Instruction 5(ii))

92E 115JB

(e) Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act

Act and section (DD/MM/YY) Act and section (DD/MM/YY)

(a) Nature of company (write 1 if holding company, write 2 if a subsidiary company, write 3 if both, write 4 if any other) 
HOLDING STATUS

(b) If subsidiary company, mention the details of the Holding Company

PAN Name of Holding Company Address of Holding Company Percentage of Shares held

(c) If holding company, mention the details of the subsidiary companies

PAN Name of Subsidiary Company Address of Subsidiary Company Percentage of Shares held

(a) In case of amalgamating company, mention the details of amalgamated company

Address of Amalgamated Company
PAN Name of Amalgamated Company
BUSINESS ORGANISATION

(b) In case of amalgamated company, mention the details of amalgamating company

Address of Amalgamating Company
PAN Name of Amalgamating Company

(c) In case of demerged company, mention the details of resulting company

Address of Resulting Company
PAN Name of Resulting Company

(d) In case of resulting company, mention the details of demerged company

Address of Demerged Company
PAN Name of Demerged Company

Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year
Director Identification Number
KEY PERSONS

S.No. Name Designation Residential Address PAN (DIN) issued by MCA, in case
of Director

Particulars of persons who were beneficial owners of shares holding not less than 10% of the voting power at any time of the previous year
SHAREHOLDERS
INFORMATION

S.No. Name and Address Percentage of shares held PAN (if allotted)

In case of unlisted company, particulars of natural persons who were the ultimate beneficial owners, directly or indirectly, of shares holding not
less than 10% of the voting power at any time of the previous year (if available)
INFORMATION
OWNERSHIP

S.No. Name and Address Percentage of shares held PAN (if allotted)

Nature of company (Tick) 

BUSINESS
COMPAN
NATURE

Y AND

 Yes  No
ITS
OF

1 Whether a public sector company as defined in section 2(36A) of the Income-tax Act
2 Whether a company owned by the Reserve Bank of India  Yes  No

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 Whether a company in which not less than forty percent of the shares are held (whether singly or taken
3  Yes  No
together) by the Government or the Reserve Bank of India or a corporation owned by that Bank

4 Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act,1949  Yes  No
Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India
5  Yes  No
Act
Whether a company registered with Insurance Regulatory and Development Authority (established
6  Yes  No
under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999)
7 Whether a company being a non-banking Financial Institution  Yes  No

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

S.No. Code [Please see instruction No.7(i)] Description

(i)

(ii)

(iii)

Part A-BS BALANCE SHEET AS ON 31ST DAY OF MARCH, 2018 OR AS ON THE DATE OF AMALGAMATION
I Equity and Liabilities
1 Shareholder’s fund
A Share capital
i Authorised Ai
ii Issued, Subscribed and fully Paid up Aii
iii Subscribed but not fully paid Aiii
iv Total (Aii + Aiii) Aiv
B Reserves and Surplus
i Capital Reserve Bi
ii Capital Redemption Reserve Bii
iii Securities Premium Reserve Biii
iv Debenture Redemption Reserve Biv
v Revaluation Reserve Bv
vi Share options outstanding amount Bvi
Other reserve (specify nature and amount)
vii
a viia
EQUITY AND LIABILITIES

b viib
c Total (viia + viib) Bvii

Surplus i.e. Balance in profit and loss account (Debit balance

viii Bviii
to be shown as –ve figure)

ix Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as –ve figure) Bix
C Money received against share warrants 1C
D Total Shareholder’s fund (Aiv + Bix + 1C) 1D
2 Share application money pending allotment
i Pending for less than one year i
ii Pending for more than one year ii
iii Total (i + ii) 2
3 Non-current liabilities
A Long-term borrowings
i Bonds/ debentures
a Foreign currency ia
b Rupee ib
c Total (ia + ib) ic
ii Term loans
a Foreign currency iia
b Rupee loans
1 From Banks b1

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 2 From others b2
3 Total (b1 + b2) b3
c Total Term loans (iia + b3) iic
iii Deferred payment liabilities iii
iv Deposits from related parties (see instructions) iv
v Other deposits v
vi Loans and advances from related parties (see instructions) vi
vii Other loans and advances vii
viii Long term maturities of finance lease obligations viii
ix Total Long term borrowings (ic + iic + iii + iv + v + vi + vii + viii) 3A
B Deferred tax liabilities (net) 3B
C Other long-term liabilities
i Trade payables i
ii Others ii
iii Total Other long-term liabilities (i + ii) 3C
D Long-term provisions
i Provision for employee benefits i
ii Others ii
iii Total (i + ii) 3D
E Total Non-current liabilities (3A + 3B + 3C + 3D) 3E
4 Current liabilities
A Short-term borrowings

Loans repayable on demand

i
a From Banks ia
b From Non-Banking Finance Companies ib
c From other financial institutions ic
d From others id
e Total Loans repayable on demand (ia + ib + ic + id) ie
ii Deposits from related parties (see instructions) ii
iii Loans and advances from related parties (see instructions) iii
iv Other loans and advances iv
v Other deposits v
vi Total Short-term borrowings (ie + ii + iii + iv + v) 4A
B Trade payables
i Outstanding for more than 1 year i
ii Others ii
iii Total Trade payables (i + ii) 4B

Other current liabilities

C
i Current maturities of long-term debt i
ii Current maturities of finance lease obligations ii
iii Interest accrued but not due on borrowings iii
iv Interest accrued and due on borrowings iv
v Income received in advance v
vi Unpaid dividends vi
Application money received for allotment of securities and
vii vii
due for refund and interest accrued
viii Unpaid matured deposits and interest accrued thereon viii
ix Unpaid matured debentures and interest accrued thereon ix
x Other payables x
xi Total Other current liabilities (i + ii + iii + iv + v + vi + vii + viii + ix + x) 4C

Short-term provisions
D

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 i Provision for employee benefit i
ii Provision for Income-tax ii
iii Proposed Dividend iii
iv Tax on dividend iv
v Other v
vi Total Short-term provisions (i + ii +iii + iv + v) 4D
E Total Current liabilities (4A + 4B + 4C + 4D) 4E
Total Equity and liabilities (1D + 2 + 3E + 4E) I

ASSETS
II
1 Non-current assets
A Fixed assets

Tangible assets
i
a Gross block ia
b Depreciation ib
c Impairment losses ic
d Net block (ia – ib - ic) id

Intangible assets
ii
a Gross block iia
b Amortization iib
c Impairment losses iic
d Net block (iia – iib - iic) iid
iii Capital work-in-progress iii
iv Intangible assets under development iv
v Total Fixed assets (id + iid + iii + iv) Av
B Non-current investments
i Investment in property i
ii Investments in Equity instruments
a Listed equities iia
b Unlisted equities iib
c Total (iia + iib) iic
iii Investments in Preference shares iii
iv Investments in Government or trust securities iv
v Investments in Debenture or bonds v
vi Investments in Mutual funds vi
vii Investments in Partnership firms vii
viii Others Investments viii
ix Total Non-current investments (i + iic + iii + iv + v + vi + vii + viii) Bix
C Deferred tax assets (Net) C
D Long-term loans and advances
i Capital advances i
ii Security deposits ii
iii Loans and advances to related parties (see instructions) iii
iv Other Loans and advances iv
v Total Long-term loans and advances (i + ii + iii + iv) Dv
vi Long-term loans and advances included in Dv which is

for the purpose of business or profession via

a
not for the purpose of business or profession vib
b
given to shareholder, being the beneficial owner of
c share, or to any concern or on behalf/ benefit of such vic
shareholder as per section 2(22)(e) of I.T. Act
E Other non-current assets

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 i Long-term trade receivables
a Secured, considered good ia
b Unsecured, considered good ib
c Doubtful ic
d Total Other non-current assets (ia + ib + ic) id
ii Others ii
iii Total (id + ii) Eiii
Non-current assets included in Eiii which is due from
shareholder, being the beneficial owner of share, or from
iv iv
any concern or on behalf/ benefit of such shareholder as
per section 2(22)(e) of I.T. Act
F Total Non-current assets (Av + Bix + C + Dv + Eiii) 1F
2 Current assets
A Current investments
i Investment in Equity instruments
a Listed equities ia
b Unlisted equities ib
c Total (ia + ib) ic
ii Investment in Preference shares ii
iii Investment in government or trust securities iii
iv Investment in debentures or bonds iv
v Investment in Mutual funds v
vi Investment in partnership firms vi
vii Other investment vii
viii Total Current investments (ic + ii + iii + iv + v + vi + vii) Aviii
B Inventories
i Raw materials i
ii Work-in-progress ii
iii Finished goods iii
iv Stock-in-trade (in respect of goods acquired for trading) iv
v Stores and spares v
vi Loose tools vi
vii Others vii
viii Total Inventories (i + ii + iii + iv + v + vi + vii) Bviii
C Trade receivables
i Outstanding for more than 6 months i
ii Others ii
iii Total Trade receivables (i + ii + iii) Ciii
D Cash and cash equivalents
i Balances with Banks i
ii Cheques, drafts in hand ii
iii Cash in hand iii
iv Others iv
v Total Cash and cash equivalents (i + ii + iii + iv) Dv
E Short-term loans and advances
i Loans and advances to related parties (see instructions) i
ii Others ii
iii Total Short-term loans and advances (i + ii) Eiii
iv Short-term loans and advances included in Eiii which is
a for the purpose of business or profession iva
b not for the purpose of business or profession ivb

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 given to a shareholder, being the beneficial owner
c of share, or to any concern or on behalf/ benefit of ivc
such shareholder as per section 2(22)(e) of I.T. Act

F Other current assets F

G Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F) 2G
Total Assets (1F + 2G) II

BALANCE SHEET AS ON 31ST DAY OF MARCH, 2018 OR AS ON THE DATE OF BUSINESS COMBINATION [applicable for
Part A-BS – Ind AS a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the
companies (Indian Accounting Standards) Rules, 2015]
I Equity and Liabilities
1 Equity
A Equity share capital
i Authorised Ai
ii Issued, Subscribed and fully paid up Aii
iii Subscribed but not fully paid Aiii
iv Total (Aii + Aiii) Aiv
B Other Equity
i Other Reserves
a Capital Redemption Reserve ia
b Debenture Redemption Reserve ib
c Share Options Outstanding account ic
d Other (specify nature and amount) id
e Total other reserves (ia + ib + ic + id) ie
Retained earnings (Debit balance of statement of P&L to be
ii ii
shown as –ve figure)
iii Total (Bie + ii) (Debit balance to be shown as –ve figure) Biii
C Total Equity (Aiv + Biii) 1C
2 Liabilities
A Non-current liabilities
I Financial Liabilities
Borrowings
a Bonds or debentures
1 Foreign currency a1
2 Rupee a2
3 Total (1 + 2) a3
b Term loans
1 Foreign currency b1
2 Rupee loans
i From Banks i
ii From other parties ii
iii Total (i + ii) b2
3 Total Term loans (b1 + b2) b3
c Deferred payment liabilities c
d Deposits d
e Loans from related parties (see instructions) e
f Long term maturities of finance lease obligations f
g Liability component of compound financial instruments g
h Other loans h
i Total borrowings (a3 + b3 + c + d + e + f + g + h) i
j Trade Payables j
k Other financial liabilities (Other than those specified in II under provisions) k
II Provisions

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 a Provision for employee benefits a
b Others (specify nature) b
c Total Provisions IIc
III Deferred tax liabilities (net) III
IV Other non-current liabilities
a Advances a
b Others (specify nature) b
c Total Other non-current liabilities IVc
Total Non-Current Liabilities (Ii + Ij + Ik + IIC + III + IVc) 2A
B Current liabilities
I Financial Liabilities
i Borrowings
a Loans repayable on demand
1 From Banks 1
2 From Other parties 2
3 Total Loans repayable on demand (1 + 2) 3
b Loans from related parties b
c Deposits c
d Other loans (specify nature) d
Total Borrowings (a3 + b + c + d) Ii
ii Trade payables Iii
iii Other financial liabilities
a Current maturities of long-term debt a
b Current maturities of finance lease obligations b
c Interest accrued c
d Unpaid dividends d
Application money received for allotment of securities
e e
to the extent refundable and interest accrued thereon
f Unpaid matured deposits and interest accrued thereon f
Unpaid matured debentures and interest accrued
g g
thereon
h Others (specify nature) h
i Total Other financial liabilities (a + b +c +d +e +f +g+ h) Iiii
iv Total Financial Liabilities (Ii + Iii + Iiii) Iiv
II Other Current liabilities
a Revenue received in advance a
b Other advances (specify nature) b
c Others (specify nature) c
d Total Other current liabilities (a + b+ c) IId
III Provisions
a Provision for employee benefits a
b Others (specify nature) b
c Total provisions (a + b) IIIc
IV Current Tax Liabilities (Net) IV
Total Current liabilities (Iiv + IId + IIIc+ IV) 2B
Total Equity and liabilities (1C + 2A +2B) I

ASSETS
II
1 Non-current assets
A Property, Plant and Equipment
a Gross block a
b Depreciation b
c Impairment losses c

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 d Net block (a – b - c) Ad
B Capital work-in-progress B
C Investment Property
a Gross block a
b Depreciation b
c Impairment losses c
d Net block (a – b - c) Cd
D Goodwill
a Gross block a
b Impairment losses b
c Net block (a – b ) Dc
E Other Intangible Assets
a Gross block a
b Amortisation b
c Impairment losses c
d Net block (a – b - c) Ed
F Intangible assets under development F
G Biological assets other than bearer plants
a Gross block a
b Impairment losses b
c Net block (a – b ) Gc
H Financial Assets
I Investments
i Investments in Equity instruments
a Listed equities ia
b Unlisted equities ib
c Total (ia + ib) ic
ii Investments in Preference shares ii
iii Investments in Government or trust securities iii
iv Investments in Debenture or bonds iv
v Investments in Mutual funds v
vi Investments in Partnership firms vi
vii Others Investments (specify nature) vii
viii Total non-current investments (ic + ii + iii + iv + v + vi + vii) HI
II Trade Receivables
a Secured, considered good a
b Unsecured, considered good b
c Doubtful c
d Total Trade receivables HII
III Loans
i Security deposits i
ii Loans to related parties (see instructions) ii
iii Other loans (specify nature) iii
iv Total Loans (i + ii + iii) HIII
v Loans included in HIII above which is-
a for the purpose of business or profession va
b not for the purpose of business or profession vb
given to shareholder, being the beneficial owner of
c share, or to any concern or on behalf/ benefit of vc
such shareholder as per section 2(22)(e) of I.T. Act
IV Other Financial Assets
i Bank Deposits with more than 12 months maturity i

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 ii Others ii
iii Total of Other Financial Assets (i + ii) HIV
I Deferred Tax Assets (Net) I
J Other non-current Assets
i Capital Advances i
ii Advances other than capital advances ii
iii Others (specify nature) iii
iv Total non-current assets (i + ii + iii) J
Non-current assets included in J above which is due from
shareholder, being the beneficial owner of share, or from
v v
any concern or on behalf/ benefit of such shareholder as
per section 2(22)(e) of I.T. Act
Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J) 1
2 Current assets
A Inventories
i Raw materials i
ii Work-in-progress ii
iii Finished goods iii
iv Stock-in-trade (in respect of goods acquired for trading) iv
v Stores and spares v
vi Loose tools vi
vii Others vii
viii Total Inventories (i + ii + iii + iv + v + vi + vii) 2A
B Financial Assets
I Investments
i Investment in Equity instruments
a Listed equities ia
b Unlisted equities ib
c Total (ia + ib) ic
ii Investment in Preference shares ii
iii Investment in government or trust securities iii
iv Investment in debentures or bonds iv
v Investment in Mutual funds v
vi Investment in partnership firms vi
vii Other Investments vii
viii Total Current investments (ic + ii + iii + iv + v + vi + vii) I
II Trade receivables
i Secured, considered good i
ii Unsecured, considered good ii
iii Doubtful iii
iv Total Trade receivables (i + ii + iii) II
III Cash and cash equivalents
Balances with Banks (of the nature of cash and cash
i i
equivalents)
ii Cheques, drafts in hand ii
iii Cash on hand iii
iv Others (specify nature) iv
v Total Cash and cash equivalents (i + ii + iii + iv) III
IV Bank Balances other than III above IV
V Loans
i Security Deposits i
ii Loans to related parties (see instructions) ii
iii Others(specify nature) iii

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 iv Total loans (i + ii + iii) V
v Loans and advances included in V above which is-
a for the purpose of business or profession va
b not for the purpose of business or profession vb
given to a shareholder, being the beneficial owner
c of share, or to any concern or on behalf/ benefit of vc
such shareholder as per section 2(22)(e) of I.T. Act
VI Other Financial Assets VI
Total Financial Assets (I + II + III + IV + V + VI) 2B
C Current Tax Assets (Net) 2C
D Other current assets
i Advances other than capital advances i
ii Others(specify nature) ii
iii Total 2D
Total Current assets (2A + 2B + 2C + 2D) 2
Total Assets (1 + 2) II

Profit and Loss Account for the financial year 2017-18 (fill items 1 to 52 in a case where regular books of accounts are maintained,
Part A-P& L
otherwise fill item 53)
1 Revenue from operations
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)
i Sale of products/goods I
ii Sale of services Ii
iii Other operating revenues (specify nature and amount)
a Iiia
b Iiib
c Total (iiia + iiib) Iiic
iv Interest (in case of finance company) Iv
v Other financial services (in case of finance company V
vi Total (i + ii + iiic + iv + v) Avi
CREDITS TO PROFIT AND LOSS ACCOUNT

B 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) vi
viii Any other duty, tax and cess viii
ix Total (i + ii + iii + iv + v + vi + vii + viii) Bix

C Total Revenue from operations (Avi + Bix) 1C

2 Other income
Interest income (in case of a company, other than a finance
i I
company)
ii Dividend income Ii
iii Profit on sale of fixed assets iii
Profit on sale of investment being securities chargeable to
iv iv
Securities Transaction Tax (STT)
v Profit on sale of other investment v
vi Rent vi
vii Commission vii
viii Profit on account of currency fluctuation viii
ix Agricultural income ix

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 x Any other income (specify nature and amount)
a xa
b xb
c Total (xa + xb) xc
xi Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + xc) 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 (1C + 2xi + 3iv) 4

5 Opening Stock
DEBITS TO PROFIT AND LOSS

i Raw material 5i
ii Work-in-progress 5ii
iii Finished goods 5iii
ACCOUNT

iv 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) 7vii
viii State Goods & Services Tax (SGST) 7viii
ix Integrated Goods & Services Tax (IGST) 7ix
x Union Territory Goods & Services Tax (UTGST) 7x
xi Any other tax, paid or payable 7xi
7xii Total (7i + 7ii + 7iii + 7iv + 7v + 7vi + 7vii+7viii+7ix+7x+7xi) 7xii

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 plant, machinery or furniture 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
Any other benefit to employees in respect of which an
x 14x
expenditure has been incurred
Total compensation to employees (14i + 14ii + 14iii + 14iv + 14v + 14vi + 14vii + 14viii + 14ix + 14xi
xi
14x)
Whether any compensation, included in 14xi, paid to non-
xii xiia Yes / No
resident
If Yes, amount paid to non-residents xiib

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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
Paid outside India, or paid in India to a non-resident other
i i
than a company or a foreign company
ii To others ii
iii Total (i + ii) 22iii
23 Royalty
Paid outside India, or paid in India to a non-resident other
i i
than a company or a foreign company
ii To others ii
iii Total (i + ii) 23iii
24 Professional / Consultancy fees / Fee for technical services
Paid outside India, or paid in India to a non-resident other
i i
than a company or a foreign company
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 traveling 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 36ii
iv Cess 36iv
v Central Goods & Service Tax (CGST) 36v
vi State Goods & Services Tax (SGST) 36vi
vii Integrated Goods & Services Tax (IGST) 36vii
36vii
viii Union Territory Goods & Services Tax (UTGST)
i
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 Other expenses (specify nature and amount)
i i
ii ii

Page 13
 iii Total (i + ii) 38iii
Bad debts written off (specify PAN of the person, if it is available, for whom Bad Debt for amount of Rs. 1
39
lakh or more is claimed and amount)
i 39i
ii 39ii
iii 39iii
Others (more than Rs. 1 lakh) where PAN is
iv 39iv
not available
v Others (amounts less than Rs. 1 lakh) 39v
vi Total Bad Debt (39i + 39ii + 39iii + 39iv + 39v) 39vi
40 Provision for bad and doubtful debts 40
41 Other provisions 41
Profit before interest, depreciation and taxes [4 – (5iv + 6 + 7xii + 8 to 13 + 14xi + 15v + 16 to 21 + 22iii +
42 42
23iii + 24iii + 25 to 35 + 36x + 37 + 38iii + 39vi + 40 + 41)]
43 Interest
Paid outside India, or paid in India to a non-resident other
i i
than a company or a foreign company
ii To others ii
iii Total (i + ii) 43iii
44 Depreciation and amortization 44
45 Profit before taxes (42 – 43iii – 44) 45
46 Provision for current tax 46
PROVISIONS FOR TAX AND APPROPRIATIONS

47 Provision for Deferred Tax and deferred liability 47

48 Profit after tax (45 - 46 - 47) 48
49 Balance brought forward from previous year 49
50 Amount available for appropriation (48 + 49) 50
51 Appropriations
i Transfer to reserves and surplus 51i
ii Proposed dividend/ Interim dividend 51ii
iii Tax on dividend/ Tax on dividend for earlier years 51iii
Appropriation towards Corporate Social Responsibility (CSR)
iv activities (in case of companies covered under section 135 of 51iv
Companies Act, 2013)
v Any other appropriation 51v
vi Total (51i + 51ii + 51iii + 51iv+51v) 51vi

52 Balance carried to balance sheet (50-51vi) 52

In a case where regular books of account of business or profession are not maintained, furnish the
53
following information for previous year 2017-18 in respect of business or profession
NO ACCOUNT

a Gross receipts 53a

CASE

b Gross profit 53b

c Expenses 53c
d Net profit 53d

Profit and Loss Account for the financial year 2017-18 (fill items 1 to 54 in a case where regular books of accounts are maintained,
Part A-P& L – Ind AS otherwise fill item 55) [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting
Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]
1 Revenue from operations
CREDITS TO PROFIT AND LOSS

A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)
i Sale of products/goods i
ii Sale of services ii
iii Other operating revenues (specify nature and amount)
ACCOUNT

a iiia
b iiib
c Total (iiia + iiib) iiic
iv Interest (in case of finance company) iv
v Other financial services (in case of finance company v
vi Total (i + ii + iiic + iv + v) Avi

Page 14
 B 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) Bix

C Total Revenue from operations (Avi + Bix) 1C

2 Other income
Interest income (in case of a company, other than a finance
i i
company)
ii Dividend income ii
iii Profit on sale of fixed assets iii
Profit on sale of investment being securities chargeable to
iv iv
Securities Transaction Tax (STT)
v Profit on sale of other investment v
vi Rent vi
vii Commission vii
viii Profit on account of currency fluctuation viii
ix Agricultural income ix
x Any other income (specify nature and amount)
a xa
b xb
c Total (xa + xb) xc
xi Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + xc) 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 (1C + 2xi + 3iv) 4

5 Opening Stock
DEBITS TO PROFIT AND LOSS

i Raw material 5i
ii Work-in-progress 5ii
iii Finished goods 5iii
ACCOUNT

iv 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 (GST) 7vii
viii State Goods & Services Tax (SGST) 7viii
ix Integrated Goods & Services Tax (IGST) 7ix
x Union Territory Goods & Services Tax (UTGST) 7x
xi Any other tax, paid or payable 7xi

Page 15
 xii Total (7i + 7ii + 7iii + 7iv + 7v + 7vi + 7vii+7viii + 7ix + 7x + 7xi) 7xii

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 plant, machinery or furniture 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
Any other benefit to employees in respect of which an
x 14x
expenditure has been incurred
Total compensation to employees (14i + 14ii + 14iii + 14iv + 14v + 14vi + 14vii + 14viii + 14ix + 14xi
xi
14x)
Whether any compensation, included in 14xi, paid to non-
xii xiia Yes / No
resident
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
Paid outside India, or paid in India to a non-resident other
i i
than a company or a foreign company
ii To others ii
iii Total (i + ii) 22iii
23 Royalty
Paid outside India, or paid in India to a non-resident other
i i
than a company or a foreign company
ii To others ii
iii Total (i + ii) 23iii
24 Professional / Consultancy fees / Fee for technical services
Paid outside India, or paid in India to a non-resident other
i i
than a company or a foreign company
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 traveling expenses 27
28 Conveyance expenses 28

Page 16
 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 36ii
iv Cess 36iv
v Goods & Service Tax (GST) 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 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 38iii
Bad debts written off (specify PAN of the person, if it is available, for whom Bad Debt for amount of Rs. 1
39
lakh or more is claimed and amount)
i 39i
ii 39ii
iii 39iii
Others (more than Rs. 1 lakh) where PAN is
iv 39iv
not available
v Others (amounts less than Rs. 1 lakh) 39v
vi Total Bad Debt (39i + 39ii + 39iii + 39iv + 39v) 39vi
40 Provision for bad and doubtful debts 40
41 Other provisions 41
Profit before interest, depreciation and taxes [4 – (5iv + 6 + 7xii + 8 to 13 + 14xi + 15v + 16 to 21 + 22iii +
42 42
23iii + 24iii + 25 to 35 + 36x + 37 + 38iii + 39vi + 40 + 41)]
43 Interest
Paid outside India, or paid in India to a non-resident other
i i
than a company or a foreign company
ii To others ii
iii Total (i + ii) 43iii
44 Depreciation and amortization 44
45 Profit before taxes (42 – 43iii – 44) 45
46 Provision for current tax 46
47 Provision for Deferred Tax and deferred liability 47
PROVISIONS FOR TAX AND

48 Profit after tax (45 - 46 - 47) 48

APPROPRIATIONS

49 Balance brought forward from previous year 49

50 Amount available for appropriation (48 + 49) 50
51 Appropriations
i Transfer to reserves and surplus 51i
ii Proposed dividend/ Interim dividend 51ii
iii Tax on dividend/ Tax on dividend for earlier years 51iii
Appropriation towards Corporate Social Responsibility (CSR)
iv activities (in case of companies covered under section 135 of 51iv
Companies Act, 2013)

Page 17
 v Any other appropriation 51v
vi Total (51i + 51ii + 51iii + 51iv+51v) 51vi

52 Balance carried to balance sheet (50 – 51vi) 52

53 Other Comprehensive Income

A Items that will not be reclassified to P&L
i Changes in revaluation surplus i
ii Re-measurements of the defined benefit plans ii
iii Equity instruments through OCI iii
Fair value Changes relating to own credit risk of financial
iv iv
liabilities designated at FVTPL
Share of Other comprehensive income in associates and joint
v v
ventures , to the extent not to be classified to P&L
vi Others (Specify nature) vi
vii Income tax relating to items that will not be reclassified to P&L vii
viii Total 53A

B Items that will be reclassified to P&L

Exchange differences in translating the financial statements of a
i i
foreign operation
ii Debt instruments through OCI ii
The effective portion of gains and loss on hedging instruments in
iii iii
a cash flow hedge
Share of OCI in associates and joint ventures to the extent to be
iv iv
classified into P&L
v Others (Specify nature) v
vi Income tax relating to items that will be reclassified to P&L vi
vii Total 53B

54 Total Comprehensive Income (48 + 53A + 53B) 54

In a case where regular books of account of business or profession are not maintained, furnish the
55
following information for previous year 2017-18 in respect of business or profession
NO ACCOUNT

a Gross receipts 55a

CASE

b Gross profit 55b

c Expenses 55c
d Net profit 55d

Part A- OI Other Information (optional in a case not liable for audit under section 44AB)
1 Method of accounting employed in the previous year (Tick)   mercantile  cash
2 Is there any change in method of accounting (Tick)   Yes  No
Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation
3a 3a
Disclosure Standards notified under section 145(2) [column 11a(iii) of Schedule ICDS]
Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation
3b 3b
Disclosure Standards notified under section 145(2) [column 11b(iii) of Schedule ICDS]
4 Method of valuation of closing stock employed in the previous year
a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) 
b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) 
OTHER INFORMATION

c Is there any change in stock valuation method (Tick)   Yes  No

d Increase in the profit or decrease in loss because of deviation, if any, from the method of valuation
4d
specified under section 145A
e Decrease in the profit or increase in loss because of deviation, if any, from the method of valuation
4e
specified under section 145A
5 Amounts not credited to the profit and loss account, being -
a the items falling within the scope of section 28 5a
b the proforma credits, drawbacks, refund of duty of customs or
excise or service tax, or refund of sales tax or value added tax, or
5b
refund of GST, where such credits, drawbacks or refunds are
admitted as due by the authorities concerned
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

Page 18
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-
Premium paid for insurance against risk of damage or
a 6a
destruction of stocks or store [36(1)(i)]
Premium paid for insurance on the health of employees
b 6b
[36(1)(ib)]
Any sum paid to an employee as bonus or commission for services
c rendered, where such sum was otherwise payable to him as 6c
profits or dividend [36(1)(ii)]
Any amount of interest paid in respect of borrowed capital
d 6d
[36(1)(iii)]
e Amount of discount on a zero-coupon bond [36(1)(iiia)] 6e
Amount of contributions to a recognised provident fund
f 6f
[36(1)(iv)]
Amount of contributions to an approved superannuation fund
g 6g
[36(1)(iv)]
Amount of contribution to a pension scheme referred to in section
h 6h
80CCD [36(1)(iva)]
i Amount of contributions to an approved gratuity fund [36(1)(v)] 6i
j Amount of contributions to any other fund 6j
Any sum received from employees as contribution to any
provident fund or superannuation fund or any fund set up under
k ESI Act or any other fund for the welfare of employees to the 6k
extent not credited to the employees account on or before the due
date [36(1)(va)]
l Amount of bad and doubtful debts [36(1)(vii)] 6l
m Provision for bad and doubtful debts [36(1)(viia)] 6m
n Amount transferred to any special reserve [36(1)(viii)] 6n
Expenditure for the purposes of promoting family planning
o 6o
amongst employees [36(1)(ix)]
Amount of securities transaction paid in respect of transaction in
p securities if such income is not included in business income 6p
[36(1)(xv)]
q Any other disallowance 6q
r Total amount disallowable under section 36 (total of 6a to 6q) 6r
Total number of employees employed by the company (mandatory in case company has recognized
s
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
Expenditure laid out or expended wholly and exclusively NOT for the
c 7c
purpose of business or profession [37(1)]
Expenditure on advertisement in any souvenir, brochure, tract,
d 7d
pamphlet or the like, published by a political party [37(2B)]
Expenditure by way of penalty or fine for violation of any law for the
e 7e
time being in force
f Any other penalty or fine 7f
Expenditure incurred for any purpose which is an offence or which is
g 7g
prohibited by law
h Expenditure incurred on corporate social responsibility (CSR) 7h
i Amount of any liability of a contingent nature 7i
j Any other amount not allowable under section 37 7j
k Total amount disallowable under section 37 (total of 7a to 7j) 7k
8 A. Amounts debited to the profit and loss account, to the extent disallowable under section 40
Amount disallowable under section 40 (a)(i), on account of
a Aa
non-compliance with the provisions of Chapter XVII-B
Amount disallowable under section 40(a)(ia) on account of
b Ab
non-compliance with the provisions of Chapter XVII-B
Amount disallowable under section 40(a)(ib) on account of
c non-compliance with the provisions of Chapter VIII of the Ac
Finance Act, 2016
Amount disallowable under section 40(a)(iii) on account of
d Ad
non-compliance with the provisions of Chapter XVII-B
e Amount of tax or rate levied or assessed on the basis of Ae
profits [40(a)(ii)]
f Amount paid as wealth tax [40(a)(iia)] Af

Page 19
 g Amount paid by way of royalty, license fee, service fee etc. as Ag
per section 40(a)(iib)
h Amount of interest, salary, bonus, commission or Ah
remuneration paid to any partner or member [40(b)]
i Any other disallowance Ai
j Total amount disallowable under section 40(total of Aa to Ai ) Aj
Any amount disallowed under section 40 in any preceding previous year but allowable during the
B. 8B
previous year
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
Amount paid otherwise than by account payee cheque or account
b payee bank draft or use of electronic clearing system through a 9b
bank account, disallowable under section 40A(3)
c Provision for payment of gratuity [40A(7)] 9c
any sum paid by the assessee as an employer for setting up or as
d contribution to any fund, trust, company, AOP, or BOI or society 9d
or any other institution [40A(9)]
e Any other disallowance 9e
f Total amount disallowable under section 40A 9f
Any amount disallowed under section 43B in any preceding previous year but allowable during the previous
10
year
a Any sum in the nature of tax, duty, cess or fee under any law 10a
Any sum payable by way of contribution to any provident fund or
b superannuation fund or gratuity fund or any other fund for the 10b
welfare of employees
Any sum payable to an employee as bonus or commission for
c 10c
services rendered
Any sum payable as interest on any loan or borrowing from any
d public financial institution or a State financial corporation or a 10d
State Industrial investment corporation
Any sum payable as interest on any loan or borrowing from any
scheduled bank or a co-operative bank other than a primary
e 10e
agricultural credit society or a primary co-operative agricultural
and rural development bank
f Any sum payable towards leave encashment 10f
Any sum payable to the Indian Railways for the use of railway
g 10g
assets
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 11b
welfare of employees
c Any sum payable to an employee as bonus or commission for
11c
services rendered
d Any sum payable as interest on any loan or borrowing from any
public financial institution or a State financial corporation or a 11d
State Industrial investment corporation
e Any sum payable as interest on any loan or borrowing from any
scheduled bank or a co-operative bank other than a primary
11e
agricultural credit society or a primary co-operative agricultural
and rural development bank
f Any sum payable towards leave encashment 11f
Any sum payable to the Indian Railways for the use of railway
g 11g
assets
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

Page 20
 13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC 13

14 Any amount of profit chargeable to tax under section 41 14

15 Amount of income or expenditure of prior period credited or debited to the profit and loss account (net) 15

Part A – QD Quantitative details (optional in a case not liable for audit under section 44AB)
(a) In the case of a trading concern
1 Opening stock 1
2 Purchase during the previous year 2
3 Sales during the previous year 3
4 Closing stock 4
5 Shortage/ excess, if any 5
(b) In the case of a manufacturing concern
6 Raw materials
a Opening stock
QUANTITATIVE DETAILS

6a
b Purchases during the previous year 6b
c Consumption during the previous year 6c
d Sales during the previous year 6d
e Closing stock 6e
f Yield finished products 6f
g Percentage of yield 6g
h Shortage/ excess, if any 6h
7 Finished products/ By-products

a opening stock 7a
b purchase during the previous year 7b
c quantity manufactured during the previous year 7c
d sales during the previous year 7d
e closing stock 7e
f shortage/ excess, if any 7f

Part A – OL Receipt and payment account of company under liquidation

1 Opening balance
i Cash in hand 1i
ii Bank 1ii
iii Total opening balance 1iii
2 Receipts
Receipt and payment account of company under liquidation

i Interest 2i
ii Dividend 2ii
iii Sale of assets (pls. specify nature and amount)
a 2iiia
b 2iiib
c 2iiic
d Total (iiia + iiib + iiic) 2iiid
iv Realisation of dues/debtors 2iv
v Others (pls. specify nature and amount)
a 2va
b 2vb
c Total of other receipts (va + vb) 2vc
vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc) 2vi
3 Total of opening balance and receipts 3
4 Payments
i Repayment of secured loan 4i
ii Repayment of unsecured loan 4ii

Page 21
 iii Repayment to creditors 4iii
iv Commission 4iv
v Others (pls. specify)
a 4va
b 4vb
c Total of other payments (4va + 4vb) 4vc
vi Total payments (4i + 4ii + 4iii + 4iv + 4vc) 4vi
5 Closing balance
i Cash in hand 5i
ii Bank 5ii
iii Total of closing balance (5i + 5ii) 5iii
6 Total of closing balance and payments (4vi + 5iii) 6

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 2i
specified business (A39 of Schedule BP) (enter nil if loss)
ii Profits and gains from speculative business (B43 of Schedule BP) (enter 2ii
nil if loss and take the figure to schedule CFL)
iii Profits and gains from specified business ( C49 of Schedule BP)(enter nil 2iii
if loss and take the figure to schedule CFL)
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) 2vi
3 Capital gains
a Short term
i Short-term chargeable @ 15% (7ii of item E of schedule CG) ai
ii Short-term chargeable @ 30% (7iii of item E of schedule CG) aii
Short-term chargeable at applicable rate (7iv of item E of schedule
iii aiii
CG)
iv Total Short-term (ai + aii + aiii) 3aiv
b Long-term
i Long-term chargeable @ 10% (7v of item E of schedule CG) bi
TOTAL INCOME

ii Long-term chargeable @ 20% (7vi of item E of schedule CG) bii

iii Total Long-term (bi + bii) (enter nil if loss) biii
c Total capital gains (3aiv + 3biii) (enter nil if loss) 3c
4 Income from other sources
from sources other than from owning and maintaining race horses
a and income chargeable to tax at special rate (1k of Schedule OS) 4a
(enter nil if loss)
b Income chargeable to tax at special rate (1fvi of Schedule OS) 4b
from owning and maintaining race horses (3e of Schedule OS) (enter
c 4c
nil if loss)
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) (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 Sch. 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

Page 22
 13 Total income (9 – 11-12c) 13
14 Income chargeable to tax at special rates (total of (i) of schedule SI) 14
15 Income chargeable to tax at normal rates (13 - 14) 15
16 Net agricultural income(4 of Schedule EI) 16
17 Losses of current year to be carried forward (total of xi of Schedule CFL) 17
18 Deemed total income under section 115JB (9 of Schedule MAT) 18

Part B - TTI Computation of tax liability on total income

1 a Tax Payable on deemed total Income under section 115JB (10 of Schedule MAT) 1a
b Surcharge on (a) above 1b
c Education cess, including secondary and higher education cess on (1a+1b) above 1c
d Total Tax Payable u/s 115JB (1a+1b+1c) 1d
2 Tax payable on total income
a Tax at normal rates on 15 of Part B-TI 2a
b Tax at special rates (total of col. (ii) of Schedule-SI) 2b
c Tax Payable on Total Income (2a + 2b) 2c
d Surcharge
i 25% of 12(ii) of Schedule SI 2di
ii On [(2d) – (12(ii) of Schedule SI)] 2dii
COMPUTATION OF TAX LIABILITY

iii Total (i + ii) 2g(ii 2diii

)
e Education cess, including secondary and higher education cess on (2c+2diii) 2e
f Gross tax liability (2c+2diii+2e) 2f
3 Gross tax payable (higher of 1d and 2f) 3
Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d)
4 4
( 5 of Schedule MATC)
5 Tax payable after credit under section 115JAA [ (3 - 4)] 5
6 Tax relief
a Section 90/90A(2 of Schedule TR) 6a
b Section 91(3 of Schedule TR) 6b
c Total (6a + 6b) 6c
7 Net tax liability (5 – 6c) (enter zero if negative) 7
8 Interest and fee payable
a Interest for default in furnishing the return (section 234A) 8a
b Interest for default in payment of advance tax (section 234B) 8b
c Interest for deferment of advance tax (section 234C) 8c
d Fee for default in furnishing return of income (section 234F) 8d
e Total Interest and Fee Payable (8a+8b+8c+8d) 8e
9 Aggregate liability (7 + 8e) 9
10 Taxes Paid
a Advance Tax (from column 5 of 16A) 10a
b TDS (total of column 9 of 16B) 10b
TAXES PAID

c TCS (total of column 7 of 16C) 10c

d Self-Assessment Tax (from column 5 of 16A) 10d
e Total Taxes Paid (10a+10b+10c + 10d) 10e
11 Amount payable (9 - 10e) (Enter if 9 is greater than 10e, else enter 0) 11

12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account) 12
Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) (In case of non-residents, details of
13
any one foreign Bank Account may be furnished for the purpose of credit of refund)
BANK ACCOUNT

Sl. IFS Code of the Bank in case of Bank Name of the Bank Account Number (IBAN in case of Indicate the account in
Accounts held in India (SWIFT Code in foreign Bank Accounts) which you prefer to get your
case of foreign Bank Account) refund credited, if any (tick
one account  )
i

ii

Page 23
 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
 Yes  No
(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, 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 (if allotted) (Please see instruction).
I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with.
(Applicable, in a case where return is furnished under section 92CD)

Place Date Sign here 

15 TAX PAYMENTS
A Details of payments of Advance Tax and Self-Assessment Tax
Sl BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs)
No
ASSESSMENT TAX
ADVANCE/ SELF

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

i
ii
iii
NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI

B Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 26QB/26QC furnished by Deductor(s)]
Sl TAN of the Name of the Unique TDS Unclaimed TDS TDS of the current fin. year TDS credit out of (7) or (8) being TDS credit out
No Deductor/ PAN Deductor/Buyer/ Certificate brought forward (b/f) claimed this Year (only if of (7) or (8)
of the Buyer/ Tenant Number corresponding income is being being carried
Tenant offered for tax this year) forward
TDS ON INCOME

Fin. Year Amount Deducted in Deducted in the hands of Claimed Claimed in the hands of
in which b/f own hands any other person as per in own any other person as per
deducted rule 37BA(2) (if applicable) hands rule 37BA(2) (if
applicable)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Income TDS PAN of Income TDS PAN of
other person other person

ii

NOTE ► Please enter total of column (8) in 10b of Part B-TTI

C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
Sl Tax Deduction and Tax Name of the Collector Unclaimed TCS brought TCS of the Amount out of (5) or (6) Amount out of (5)
No Collection Account Number forward (b/f) current fin. being claimed this Year or (6) being
of the Collector year (only if corresponding carried forward
Fin. Year in Amount b/f
TCS ON INCOME

income is being offered

which collected
for tax this year)
(1) (2) (3) (4) (5) (6) (7) (8)

ii

NOTE ► Please enter total of column (7) in 10c of Part B-TTI

NOTE: PLEASE FILL SCHEDULES TO THE RETURN FORM (PAGES S1- S21) AS APPLICABLE

Page 24
 SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)

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

Address of property 1 Town/ City State PIN Code
1

Is the property co-owned?  Yes  No (if “YES” please enter following details)
Assessee’s percentage of share in the property

Name of Co-owner(s) PAN of Co-owner (s) Percentage Share in Property

I
II
[Tick  the applicable option] Name(s) of Tenant (if let out) PAN of Tenant(s) (if available)
 Let out
 Deemed let out
Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year,
a 1a
lower of the two if let out for part of the year)
b The amount of rent which cannot be realized 1b
c Tax paid to local authorities 1c
d Total (1b + 1c) 1d
e Annual value (1a – 1d) 1e
f Annual value of the property owned (own percentage share x 1e) 1f
g 30% of 1f 1g
h Interest payable on borrowed capital 1h
i Total (1g + 1h) 1i
HOUSE PROPERTY

j Income from house property 1 (1f – 1i) 1j

Address of property 2 Town/ City State PIN Code
2

Is the property co-owned?  Yes  No (if “YES” please enter following details)
Assessee’s percentage of share in the property

Name of Co-owner(s) PAN of Co-owner (s) Percentage Share in Property

I
II
[Tick  the applicable option] Name(s) of Tenant (if let out) PAN of Tenant(s) (if available)
 Let out I
 Deemed let out II
Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year,
a 2a
lower of the two, if let out for part of the year)
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 (2e – 2h) 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 3a
30%
b Total (1j + 2j + 3a) 3b

Schedule BP Computation of income from business or profession

A From business or profession other than speculative business and specified business
INCOME FROM
BUSINESS OR

Profit before tax as per profit and loss account (item 45 or 53 of Part A-P&L) / (item 45 or 55 of Part A-
PROFESSION

1 1
P&L – Ind AS) (as applicable)
Net profit or loss from speculative business included in 1 (enter –ve sign in
2a case of loss) 2a

Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve
2b sign in case of loss) 2b
Income/ receipts credited to profit and loss account a House property 3a
3 considered under other heads of income/chargeable
u/s 115BBF/ chargeable u/s 115BBG b Capital gains 3b

Page S1
 c Other sources 3c
d u/s 115BBF 3d
e u/s 115BBG 3e
Profit or loss included in 1, which is referred to in a u/s 115B 4a
4 section 44AE/44B/44BB/44BBA/44BBB/ 44D/44DA/
Chapter-XII-G/ First Schedule of Income-tax Act 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
Any other exempt income (specify nature and
c
amount)
i ci
ii cii
iii Total (ci + cii) 5ciii
d Total exempt income (5a + 5b + 5ciii) 5d
6 Balance (1– 2a – 2b – 3a - 3b – 3c – 3d – 3e – 4– 5d) 6
a House property 7a

Expenses debited to profit and loss account b Capital gains 7b

7 considered under other heads of income/related to c Other sources 7c
income chargeable u/s 115BBF or u/s 115BBG
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) (item 6 of
Schedule-DEP) 12i
ii Depreciation allowable under section 32(1)(i)
(Make your own computation refer Appendix-IA of IT Rules) 12ii
iii Total (12i + 12ii) 12iii
13 Profit or loss after adjustment for depreciation (10 +11 – 12iii) 13
Amounts debited to the profit and loss account, to the extent disallowable
14 14
under section 36 (6r of Part A-OI)
15 Amounts debited to the profit and loss account, to the extent disallowable 15
under section 37 (7k of Part A-OI)
Amounts debited to the profit and loss account, to the extent disallowable
16 16
under section 40 (8Aj of Part A-OI)
Amounts debited to the profit and loss account, to the extent disallowable
17 17
under section 40A (9f of Part A-OI)
Any amount debited to profit and loss account of the previous year but
18 18
disallowable under section 43B (11h of Part A-OI)
Interest disallowable under section 23 of the Micro, Small and Medium
19 Enterprises Development Act, 2006 19

20 Deemed income under section 41 20

Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/ 35ABB/
21 21
35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 80-IA
22 Deemed income under section 43CA 22
23 Any other item of addition under section 28 to 44DA 23
Any other income not included in profit and loss account/any other expense
24 not allowable (including income from salary, commission, bonus and interest 24
from firms in which company is a partner)
Increase in profit or decrease in loss on account of ICDS adjustments and
25 25
deviation in method of valuation of stock (Column 3a + 4d of Part A- OI)
26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) 26
27 Deduction allowable under section 32(1)(iii) 27
28 Deduction allowable under section 32AD 28
29 Amount allowable as deduction under section 32AC 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
30 30
amount deductible under section 35 or 35CCC or 35CCD is lower than amount
debited to P&L account, it will go to item 24)
Any amount disallowed under section 40 in any preceding previous year but
31 31
allowable during the previous year(8B of Part A-OI)
Any amount disallowed under section 43B in any preceding previous year but
32 32
allowable during the previous year (10g of Part A-OI)
33 Any other amount allowable as deduction 33

Page S2
 Decrease in profit or increase in loss on account of ICDS 34
34 adjustments and deviation in method of valuation of stock (Column
3b + 4e of Part A- OI)
35 Total (27+28+29+30+31+32+33+34) 35
36 Income (13+26-35) 36
37 Profits and gains of business or profession deemed to be under -
i Section 44AE 37i
ii Section 44B 37ii
iii Section 44BB 37iii
iv Section 44BBA 37iv
v Section 44BBB 37v
vi Section 44D 37vi
vii Section 44DA 37vii (item 4 of Form 3CE)
viii Chapter-XII-G (tonnage) 37viii (total of col. 7 of item 10 of Form 66)
a u/s 115B
ix First Schedule of Income-tax Act 37ix
b Other
x Total (37i to 37ix) 37x
Net profit or loss from business or profession other than speculative and specified business (34+37x)
38 38

Net Profit or loss from business or profession other than speculative business and specified business after
39 applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 38) (If A39
loss take the figure to 2i of item E)
B Computation of income from speculative business
40 Net profit or loss from speculative business as per profit or loss account 40
41 Additions in accordance with section 28 to 44DA 41
42 Deductions in accordance with section 28 to 44DA 42
43 Income from speculative business (40+41-42) (if loss, take the figure to 6xi of schedule CFL) B43
C Computation of income from specified business under section 35AD
44 Net profit or loss from specified business as per profit or loss account 44
45 Additions in accordance with section 28 to 44DA 45
Deductions in accordance with section 28 to 44DA (other than deduction under section,- (i) 35AD, (ii) 32 or 35
46 46
on which deduction u/s 35AD is claimed)
47 Profit or loss from specified business (44+45-46) 47
48 Deductions in accordance with section 35AD(1) 48
49 Income from Specified Business (47-48) (if loss, take the figure to 7xi of schedule CFL) C49
Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from
50 C50
drop down menu)
D Inco
Income chargeable under the head ‘Profits and gains fromDbusiness or profession’ (A38+B43+C49) D
me
E Intra
char head set off of business loss of current year
geab
Income of current year (Fill this column only Business income remaining after set
le Business loss set off
Sl. Type of Business income if figure is zero or positive) off
unde
r the (1) (2) (3) = (1) – (2)
headLoss to be set off (Fill this row
‘Pro
i
only if figure is negative)
(A39)
fits
ii Income from speculative business
and (B43)
gain
iii Income from specified business (C49)
s’
iv Total loss set off (ii + iii)
(A37
+B4v Loss remaining after set off (i – iv)
1+C
47)
Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other
Schedule DPM
section)
1 Block of assets Plant and machinery
DEPRECIATION ON PLANT

2 Rate (%) 15 30 40
AND MACHINERY

(i) (ii) (iii)

3(a) Written down value on the first day of
previous year
3(b) 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

Page S3
 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(a) + 3(b) + 4 -5) (enter 0, if
result is negative)
7 Additions for a period of less than 180 days
in the previous year
8 Consideration or other realizations during
the year out of 7
9 Amount on which depreciation at half rate
to be allowed (7 – 8) (enter 0, if result is
negative)
10 Depreciation on 6 at full rate
11 Depreciation on 9 at half rate
12 Additional depreciation, if any, on 4
13 Additional depreciation, if any, on 7
14 Additional depreciation relating to
immediately preceding year on asset put
to use for less than 180 days
15 Total depreciation (10+11+12+13+14)
16 Depreciation disallowed under section 38(2)
of the I.T. Act (out of column 15)
17 Net aggregate depreciation (15-16)
18 Proportionate aggregate depreciation
allowable in the event of succession,
amalgamation, demerger etc.
(out of column 17)
19 Expenditure incurred in connection with
transfer of asset/ assets
20 Capital gains/ loss under section 50
(5 + 8 -3(a) – 3(b) - 4 -7 -19) (enter negative
only, if block ceases to exist)
21 Written down value on the last day of
previous year* (6+ 9 -15) (enter 0, if result is
negative)

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

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)

Page S4
 Summary of depreciation on assets (Other than on assets on which full capital expenditure is allowable as deduction under any other
Schedule DEP
section)
1 Plant and machinery
Block entitled for depreciation @ 15 per cent
a 1a
( Schedule DPM - 17i or 18i as applicable)
SUMMARY OF DEPRECIATION ON ASSETS

Block entitled for depreciation @ 30 per cent

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

4 Intangible assets (Schedule DOA- 12vi) 4

5 Ships (Schedule DOA- 12vii) 5

6 Total depreciation ( 1d+2d+3+4+5) 6

Schedule DCG Deemed Capital Gains on sale of depreciable assets

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

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

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

Page S5
 Schedule CG 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
Full value of consideration adopted as per section 50C for the purpose of
iii aiii
Capital Gains (ai or aii)
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii + biii) biv
c Balance (aiii – biv) 1c
d Deduction under section 54D/ 54G/54GA (Specify details in item D below) 1d
e Short-term Capital Gains on Immovable property (1c - 1d) A1e
2 From slump sale
a Full value of consideration 2a (5 of Form 3CEA)
b Net worth of the under taking or division 2b (6(e) of Form 3CEA)
c Short term capital gains from slump sale (2a-2b) A2c
From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is
3
paid under section 111A or 115AD(1)(ii) proviso (for FII)
a Full value of consideration 3a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (i + ii + iii) biv
c Balance (3a – biv) 3c
Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired
Short-term Capital Gains

within 3 months prior to record date and dividend/income/bonus units are

d 3d
received, then loss arising out of sale of such asset to be ignored (Enter positive
value only)
e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) A3e
For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed
4
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 securities sold include shares of a company other than quoted shares,
enter the following details
a Full value of consideration received/receivable in respect of unquoted
shares
b Fair market value of unquoted shares determined in the prescribed
manner
c Full value of consideration in respect of unquoted shares adopted as ic
per section 50CA for the purpose of Capital Gains (higher of a or b)
ii Full value of consideration in respect of securities other than unquoted
shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (i + ii + iii) biv
c Balance (5aiii – biv) 5c
Loss to be disallowed u/s 94(7) or 94(8)- for example if security
bought/acquired within 3 months prior to record date and
d 5d
dividend/income/bonus units are received, then loss arising out of sale of such
security to be ignored (Enter positive value only)
e Short-term capital gain on 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
CAPITAL GAINS

In case assets sold include shares of a company other than quoted shares, enter
a i
the following details
a Full value of consideration received/receivable in respect of unquoted
shares
b Fair market value of unquoted shares determined in the prescribed
manner

Page S6
 c Full value of consideration in respect of unquoted shares adopted as
ic
per section 50CA for the purpose of Capital Gains (higher of a or b)
ii Full value of consideration in respect of assets other than unquoted shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (i + ii + iii) biv
c Balance (6aiii – biv) 6c
In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for
example if asset bought/acquired within 3 months prior to record date and
d dividend/income/bonus units are received, then loss arising out of sale of such 6d
asset to be ignored (Enter positive value only)
e Deemed short term capital gains on depreciable assets (6 of schedule- DCG) 6e
f Deduction under section 54D/54G/54GA 6f
g STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e – 6f) A6g
7 Amount deemed to be short-term capital gains
Whether any amount of unutilized capital gain on asset transferred during the previous years shown below was
a deposited in the Capital Gains Accounts Scheme within due date for that year?
 Yes  No  Not applicable. If yes, then provide the details below
Sl. New asset acquired/constructed Amount not used for
Previous year Section under which
new asset or remained
in which asset deduction claimed in Year in which asset Amount utilised out of unutilized in Capital
transferred that year acquired/constructed Capital Gains account gains account (X)
i 2014-15 54D/54G/54GA
b Amount deemed to be short-term capital gains u/s 54D/54G/54GA, other than at ‘a’
Total Amount deemed to be short-term capital gains u/s 54D/54G/54GA (aXi + 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

Item No. A1 to Rate as per Whether TRC

Sl. Amount of A7 above in Country name Article of Treaty Section of Rate as per Applicable rate
obtained [lower of (6) or
No. income which & Code DTAA (enter NIL, if not I.T. Act I.T. Act (9)]
chargeable)
(Y/N)
included

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
I
II

a Total amount of STCG not chargeable to tax in India as per DTAA A8a
b Total amount of STCG chargeable at special rates 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) (Sub-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
Full value of consideration adopted as per section 50C for the purpose of
iii aiii
Capital Gains (ai or aii)
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
Long-term Capital Gains

iv Total (bi + bii + biii) biv

c Balance (aiii – biv) 1c
Deduction under section 54D/54EC/54EE /54G/54GA (Specify details in item D
d 1d
below)
e Long-term Capital Gains on Immovable property (1c - 1d) B1e
2 From slump sale
a Full value of consideration 2a (5 of Form 3CEA)
b Net worth of the under taking or division 2b (6(e) of Form 3CEA)
c Balance (2a – 2b) 2c
d Deduction u/s 54EC/54EE 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
Page S7
 i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (3a – biv) 3c
d Deduction under sections 54EC /54EE (Specify details in item D below) 3d
e LTCG on bonds or debenture (3c – 3d) B3e
From sale of listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is
4
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 – biv) 4c
d Deduction under sections 54EC /54EE (Specify details in item D below) 4d
e Long-term Capital Gains on assets at B4 above (4c – 4d) B4e
For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign
5
exchange adjustment under first proviso to section 48)
a LTCG computed without indexation benefit 5a
b Deduction under sections 54EC /54EE (Specify details in item D below) 5b
c LTCG on share or debenture (5a-5b) B5c
For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred in sec. 115AB,
6 (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD

In case securities sold include shares of a company other than quoted shares,
a i
enter the following details
a Full value of consideration received/receivable in respect of unquoted
shares
b Fair market value of unquoted shares determined in the prescribed
manner
c Full value of consideration in respect of unquoted shares adopted as
ic
per section 50CA for the purpose of Capital Gains (higher of a or b)
ii Full value of consideration in respect of securities other than unquoted
shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (6aiii – biv) 6c
d Deduction under sections 54EC/54EE (Specify details in item D below) 6d
e Long-term Capital Gains on assets at 6 above in case of NON-REESIDENT (6c – 6d) B6e
7 From sale of assets where B1 to B6 above are not applicable
In case assets sold include shares of a company other than quoted shares, enter the
a i
following details
a Full value of consideration received/receivable in respect of unquoted shares
b Fair market value of unquoted shares determined in the prescribed manner
c Full value of consideration in respect of unquoted shares adopted as per ic
section 50CA for the purpose of Capital Gains (higher of a or b)
ii Full value of consideration in respect of assets other than unquoted shares
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition with indexation bi
ii Cost of improvement with indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (7aiii – biv) 7c
d Deduction under section 54D/54EC/54EE /54G/54GA (Specify details in item D below) 7d
e Long-term Capital Gains on assets at B7 above (7c-7d) B7e
8 Amount deemed to be long-term capital gains
Whether any amount of unutilized capital gain on asset transferred during the previous year shown below was
a deposited in the Capital Gains Accounts Scheme within due date for that year?
 Yes  No  Not applicable. If yes, then provide the details below
Sl. Previous year in Section under which New asset acquired/constructed Amount not used for

Page S8
 which asset deduction claimed in Amount 9tilized new asset or remained
Year in which asset
transferred that year out of Capital unutilized in Capital
acquired/constructed
Gains account gains account (X)
i 2014-15 54/54D/54F/54G/54GA
b Amount deemed to be long-term capital gains, other than at ‘a’
Total amount deemed to be long-term capital gains (aXi + b) B8
Amount of LTCG included in items B1 to B8 but not chargeable to tax or chargeable at special rates in India as
9
per DTAA
Item No. B1 to B8 Country Rate as per Whether TRC Applicable
Sl. Amount Article of Treaty Section of Rate as per
above in which name & obtained rate [lower of
No. of income DTAA (enter NIL, if not I.T. Act I.T. Act
included Code chargeable)
(Y/N) (6) or (9)]

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
I
II
a Total amount of LTCG not chargeable to tax in India as per DTAA B9a
b Total amount of LTCG chargeable at special rates in India as per DTAA B9b
Total long term capital gain [B1e +B2e+ B3e +B4e + B5c + B6e + B7e+ B8-B9a] (In case of loss take the figure to
10 B10
9xi of schedule CFL)
C Income chargeable under the head “CAPITAL GAINS” (A9 + B10) (take B10 as nil, if loss) C
D Information about deduction claimed against Capital Gains
1 In case of deduction u/s 54B/54D/54EC/54EE /54G/54GA give following details
a Deduction claimed u/s 54B
i Date of transfer of original asset ai dd/mm/yyyy
ii Cost of new agricultural land aii
iii Date of purchase of new agricultural land aiii dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date aiv
v Amount of deduction claimed av
b Deduction claimed u/s 54D
i Date of acquisition of original asset bi dd/mm/yyyy
Cost of purchase/ construction of new land or building for industrial
ii bii
undertaking
iii Date of purchase of new land or building biii dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date biv
v Amount of deduction claimed bv
c Deduction claimed u/s 54EC
i Date of transfer of original asset ci dd/mm/yyyy
ii Amount invested in specified/notified bonds cii
iii Date of investment ciii dd/mm/yyyy
(not exceeding fifty lakh rupees)
iv Amount of deduction claimed civ
d Deduction claimed u/s 54EE
i Date of transfer of original asset di dd/mm/yyyy
(
ii Amount invested in specified asset dii
iii Date of investment diii dd/mm/yyyy
iv Amount of deduction claimed div
e Deduction claimed u/s 54G
i Date of transfer of original asset from urban area ei dd/mm/yyyy
ii Cost and expenses incurred for purchase or construction of new asset eii
Date of purchase/construction of new asset in an area other than
iii eiii dd/mm/yyyy
urban area
iv Amount deposited in Capital Gains Accounts Scheme before due date eiv
v Amount of deduction claimed ev
f Deduction claimed u/s 54GA
i Date of transfer of original asset from urban area fi dd/mm/yyyy
ii Cost and expenses incurred for purchase or construction of new asset fii
iii Date of purchase/construction of new asset in SEZ fiii dd/mm/yyyy
iv Amount deposited in Capital Gains Accounts Scheme before due date fiv
v Amount of deduction claimed fv
g Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f) 1g
E Set-off of current year capital losses with current year capital gains (excluding amounts included in A7 & B9 which is chargeable under DTAA)

Page S9
 Gain of current Short term capital loss set off Long term capital loss set off Current year’s capital
year (Fill this
gains remaining after set
column only if
Sl. Type of Capital Gain off
computed figure is 15% 30% applicable rate 10% 20%
(7= 1-2-3-4-5-6)
positive)

1 2 3 4 5 6 7
Loss to be set off (Fill this
row if figure computed is (A1e+A2c+A4b (B1e+B2e+B3e+
i (A3e+A4a) A5e (B4e+ + B6e)
negative) +A6g +A7) B5c+ B7e+B8)

ii 15% (A3e+A4a)
iii Short term 30% A5e
capital gain
applicable (A1e+A2c+A4b+A6g
iv
rate +A7)
v 10% (B4e+ + B6e)
Long term
capital gain (B1e+B2e+B3e+
vi 20%
B5c+ B7e+B8)
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
Upto 15/6 16/6 to 15/9 16/9 to 15/12 16/12 to 15/3 16/3 to 31/3
Type of Capital gain / Date
(i) (ii) (iii) (iv) (v)
Short-term capital gains taxable at the rate of 15%
1
Enter value from item 5v of schedule BFLA, if any.
Short-term capital gains taxable at the rate of 30%
2
Enter value from item 5vi of schedule BFLA, if any.
Short-term capital gains taxable at applicable rates
3
Enter value from item 5vii of schedule BFLA, if any.
Long- term capital gains taxable at the rate of 10%
4
Enter value from item 5viii of schedule BFLA, if any.
Long- term capital gains taxable at the rate of 20%
5 Enter value from item 5ix of schedule BFLA, if any.

Schedule OS 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
i Income by way of winnings from lotteries, crossword puzzles etc. 1di
ii 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 expenditure etc. u/s 69C
f Amount borrowed or repaid on hundi u/s 69D
Total (a + b + c + d + e + f) 1dii
OTHER SOURCES

iii Income of the nature referred to in section 56(2)(x) which is chargeable to tax
Aggregate value of sum of money received without
a
consideration
In case immovable property is received without
b
consideration, stamp duty value of property
In case immovable property is received for inadequate
c consideration, stamp duty value of property in excess of
such consideration
In case any other property is received without
d
consideration, fair market value of property
In case any other property is received for inadequate
e consideration, fair market value of property in excess of
such consideration
Total (a+ b + c +d + e) 1diii
iv 1div
v 1dv
vi Total (1di + 1dii+ 1diii+ 1div+1dv) 1dvi
e Total (1a + 1b + 1c + 1dvi) 1e
f Income included in ‘1e’ chargeable to tax at special rate (to be taken to schedule SI)

Page S10
 Income by way of winnings from lotteries, crossword puzzles, races, games, gambling, betting etc (u/s
i 1fi
115BB)
ii Deemed Income chargeable to tax u/s 115BBE 1fii
iii Income from patent chargeable u/s 115BBF 1fiii

iv Income from transfer of carbon credits u/s 115BBG 1fiv

v Any other income chargeable to tax at the rate specified under chapter XII/XII-A 1fv
vi Income chargeable at special rates under DTAA
Country Rate as per Treaty Whether TRC Applicable
Sl. Amount of Nature of Article of Section of Rate as per
name & (enter NIL, if not obtained rate [lower of
No. income income DTAA I.T. Act I.T. Act
Code chargeable) (Y/N) (6) or (9)]
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
I
II
III Total amount of income chargeable at special rates under DTAA 1fvi
vii Income included in ‘1e’ chargeable to tax at special rate (1fi +1fii + 1fiii+1fiv+1fv + 1fvi) 1fvii
g Gross amount chargeable to tax at normal applicable rates (1e – 1fvii) 1g
h Deductions under section 57 (other than those relating to income under 1fi, 1fii, 1fiii, 1fiv, 1fv & 1fvi )
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
Income from other sources (other than from owning race horses and amount chargeable to tax at special rate)
k 1k
(1g – hiii + 1i + 1j) (If negative take the figure to 4i of schedule CYLA)
Income from other sources (other than from owning and maintaining race horses) (1fvii + 1k) (enter1k as nil, if
2 2
negative)
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 10xi of Schedule CFL) 3e
4 Income under the head “Income from other sources” (2 + 3e) (take 3e as nil if negative) 4

Schedule CYLA Details of Income after Set off of current year losses
Sl.No Head/ Source of Income Income of current year House property loss Business Loss (other Other sources loss Current
(Fill this column only if of the current year than speculation or (other than loss from year’s
income is zero or set off specified business race horses and amount Income
positive) loss) of the current chargeable to special remaining
year set off rate of tax) of the after set off
current year set off
1 2 3 4 5=1-2-3-4
Loss to be set off (2v of item E of
i (3b of Schedule –HP) (1k of Schedule-OS)
Schedule BP)
CURRENT YEAR LOSS ADJUSTMENT

ii House property (3b of Schedule HP)

Business (excluding speculation
iii income and income from specified (A39 of Schedule BP)
business)
iv Speculation income (3ii of item E of Sch. BP)
v Specified business income u/s 35AD (3iii of item E of Sch. BP)
Short-term capital gain taxable @ (7ii of item E of schedule
vi
15% CG)
Short-term capital gain taxable @ (7iii of item E of schedule
vii
30% CG)
Short-term capital gain taxable at (7iv of item E of schedule
viii
applicable rates CG)
Long term capital gain taxable @ (7v of item E of schedule
ix
10% CG)
Long term capital gain taxable @ (7vi of item E of schedule
x
20% CG)
Other sources (excluding profit from
xi owning race horses and amount (1k of schedule OS)
chargeable to special rate of tax)
Profit from owning and maintaining
xii (3e of schedule OS)
race horses
xiii Total loss set off (ii+ iii+ iv+ v+ vi+ vii+ viii+ ix+ x+ xi+ xii)

Page S11
 xiv Loss remaining after set-off (i - xiii)

Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
Sl. Head/ Source of Income Income after set off, if Brought forward loss set Brought forward Brought forward Current year’s
No. any, of current year’s off depreciation set allowance under income
losses as per 5 of off section 35(4) set off remaining after
Schedule CYLA) set off
1 2 3 4 5
i House property (5ii of schedule CYLA) (B/f house property loss)
Business (excluding speculation (B/f business loss, other
ii income and income from specified (5iii of schedule CYLA) than speculation or
BROUGHT FORWARD LOSS ADJUSTMENT

business) specified business loss)

(B/f normal business or
iii Speculation Income (5iv of schedule CYLA)
speculation loss)
(B/f normal business or
iv Specified Business Income (5v of schedule CYLA)
specified business loss)
Short-term capital gain taxable @ (B/f short-term capital
v (5vi of schedule CYLA)
15% loss)
Short-term capital gain taxable @ (B/f short-term capital
vi (5vii of schedule CYLA)
30% loss)
Short-term capital gain taxable at (B/f short-term capital
vii (5viii of schedule CYLA)
applicable rates loss)
Long-term capital gain taxable @ (B/f short-term or long-
viii (5ix of schedule CYLA)
10% term capital loss)
Long term capital gain taxable @ (B/f short-term or long-
ix (5x of schedule CYLA)
20% term capital loss)
Other sources income (excluding
profit from owning and maintaining
x (5xi of schedule CYLA)
race horses and amount chargeable
to special rate of tax)
Profit from owning and maintaining
xi (5xii of schedule CYLA) (B/f loss from horse races)
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)

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

Sl. Assessment Year Date of House property Loss from Loss from Loss from Short-term Long-term Loss from
No. Filing loss business other speculative specified capital loss Capital loss owning and
(DD/MM/ than loss from business business maintaining
YYYY) speculative race horses
business and
specified
business
1 2 3 4 5 6 7 8 9 10
2010-11
i
2011-12
ii
CARRY FORWARD OF LOSS

2012-13
iii
2013-14
iv
2014-15
v
2015-16
vi
2016-17
vii
2017-18
viii
Total of earlier year
ix
losses b/f
(2iii of (2iv of
Adjustment of above (2i of schedule (2ii of schedule (2xi of schedule
x schedule schedule
losses in Schedule BFLA BFLA) BFLA) BFLA)
BFLA) BFLA)
(2xiv of schedule (3xiv of schedule (B43 of (C49 of (2viii+3viii+4viii) ((5viii+6viii) (3e of schedule
2018-19 (Current year
xi CYLA) CYLA) schedule BP, schedule of item E of of item E of OS, if –ve)
losses)
if –ve) BP, if –ve) schedule CG) schedule CG)
Total loss Carried
xii
forward to future years

Page S12
Schedule UD Unabsorbed depreciation and allowance under section 35(4)
Sl No Assessment Year Depreciation Allowance under section 35(4)
Amount of brought Amount of depreciation Balance carried Amount of brought Amount of allowance Balance
forward unabsorbed set-off against the current forward to the forward unabsorbed set-off against the Carried
depreciation year income next year allowance current year income forward to the
next year

(1) (2) (3) (4) (5) (6) (7) (8)

Current Assessment
i
Year
ii
iii
iv Total (3xii of BFLA) (4xii of BFLA)

Schedule ICDS Effect of Income Computation Disclosure Standards on profit

Sl. No. ICDS Amount (+) or (-)
(i) (ii) (iii)
I Accounting Policies
Valuation of Inventories (other than the effect of change in method of valuation u/s 145A, if the same
II
is separately reported at col. 4d or 4e of Part A-OI)
III Construction Contracts
IV Revenue Recognition
V Tangible Fixed Assets
VI Changes in Foreign Exchange Rates
VII Government Grants
Securities (other than the effect of change in method of valuation u/s 145A, if the same is separately
VIII
reported at col. 4d or 4e of Part A-OI)
IX Borrowing Costs
X Provisions, Contingent Liabilities and Contingent Assets
11a. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if positive)
11b. Total effect of ICDS adjustments on profit (I+II+III+IV+V+VI+VII+VIII+IX+X) (if negative)

Schedule 10AA Deduction under section 10AA

Deductions in respect of units located in Special Economic Zone
DEDUCTION U/S 10AA

Sl Assessment year in which unit begins to Sl Amount of deduction

Undertaking
manufacture/produce/provide services
(item 17 of Annexure A of Form
a Undertaking No.1 a
56F for Undertaking 1)
(item 17 of Annexure A of Form
b Undertaking No.2 b
56F for Undertaking 2)
c Total deduction under section 10AA (a + b) c

Schedule 80G Details of donations entitled for deduction under section 80G
A Donations entitled for 100% deduction without qualifying
limit
Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation

i
DETAILS OF DONATIONS

ii
iii
iv Total
B Donations entitled for 50% deduction without qualifying
limit
Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation

i
ii
iii
iv Total

Page S13
 C Donations entitled for 100% deduction subject to
qualifying limit
Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation

i
ii
iii
iv Total
D Donations entitled for 50% deduction subject to qualifying
limit
Name and address of donee PAN of Donee Amount of donation Eligible Amount of donation

i
ii
iii
iv Total
E Total donations (Aiv + Biv + Civ + Div)

Schedule 80-IA Deductions under section 80-IA

Deduction in respect of profits of an enterprise referred a1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking)
a
to in section 80-IA(4)(i) [Infrastructure facility] a2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking)
Deduction in respect of profits of an undertaking b1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking)
DEDUCTION U/S 80-IA

b referred to in section 80-IA(4)(ii) [Telecommunication

b2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking)
services]
Deduction in respect of profits of an undertaking c1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking)
c referred to in section 80-IA(4)(iii) [Industrial park and
c2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking)
SEZs]
Deduction in respect of profits of an undertaking d1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking)
d
referred to in section 80-IA(4)(iv) [Power] d2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking)
Deduction in respect of profits of an undertaking
e1 Undertaking no. 1 (item 30 of Form 10CCB of the undertaking)
referred to in section 80-IA(4)(v) [Revival of power
e generating plant] and deduction in respect of profits of an
undertaking referred to in section 80-IA(4)(vi) [Cross- e2 Undertaking no. 2 (item 30 of Form 10CCB of the undertaking)
country natural gas distribution network]
f Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1 + c2+ d1 + d2+ e1 + e2) f

Schedule 80-IB Deductions under section 80-IB

Deduction in respect of industrial undertaking located in Jammu a1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
a
& Kashmir [Section 80-IB(4)] a2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
Deduction in respect of industrial undertaking located in b1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
b industrially backward states specified in Eighth Schedule
[Section 80-IB(4)] b2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
Deduction in respect of industrial undertaking located in c1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
c
industrially backward districts [Section 80-IB(5)] c2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
(10(v) of Form 10CCBA of the
d1 Undertaking no. 1
undertaking)
d Deduction in the case of multiplex theatre [Section 80-IB(7A)]
(10(v) of Form 10CCBA of the
d2 Undertaking no. 2
undertaking)
(10(v) of Form 10CCBB of the
e1 Undertaking no. 1
undertaking)
e Deduction in the case of convention centre [Section 80-IB(7B)]
(10(v) of Form 10CCBB of the
e2 Undertaking no. 2
undertaking)
Deduction in the case of company carrying on scientific research f1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
f
[Section 80-IB(8A)] f2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
Deduction in the case of undertaking which begins commercial g1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
g
production or refining of mineral oil [Section 80-IB(9)] g2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
Deduction in the case of an undertaking developing and building h1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
h
housing projects [Section 80-IB(10)] h2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
Deduction in the case of an undertaking operating a cold chain i1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
i
facility [Section 80-IB(11)] i2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
Deduction in the case of an undertaking engaged in processing, j1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
j preservation and packaging of fruits, vegetables, meat, meat
products, poultry, marine or dairy products [Section 80-IB(11A)] j2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
Deduction in the case of an undertaking engaged in integrated k1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
k business of handling, storage and transportation of food grains
[Section 80-IB(11A)] k2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
Deduction in the case of an undertaking engaged in operating l1 Undertaking no. 1 (11(v) of From 10CCBC)
l
and maintaining a rural hospital [Section 80-IB(11B)] l2 Undertaking no. 2 (11(v) of From 10CCBC)

Page S14
 Deduction in the case of an undertaking engaged in operating m1 Undertaking no. 1 (11(d) of From 10CCBD)
m and maintaining a hospital in any area, other than excluded area
[Section 80-IB(11C) m2 Undertaking no. 2 (11(d) of From 10CCBD)
n Total deduction under section 80-IB (Total of a1 to m2) n

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

(30 of Form 10CCB of the
a1 Undertaking no. 1
undertaking)
a Deduction in respect of undertaking located in Sikkim
(30 of Form 10CCB of the
a2 Undertaking no. 2
undertaking)
(30 of Form 10CCB of the
b1 Undertaking no. 1
b Deduction in respect of undertaking located in Himachal Pradesh undertaking)
(30 of Form 10CCB of the
b2 Undertaking no. 2
undertaking)
(30 of Form 10CCB of the
c1 Undertaking no. 1
undertaking)
c Deduction in respect of undertaking located in Uttaranchal
(30 of Form 10CCB of the
c1 Undertaking no. 2
undertaking)
d Deduction in respect of undertaking located in North-East
DEDUCTION U/S 80-IC

da1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)

da Assam
da2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
Arunachal db1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
db
Pradesh db2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
dc1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
dc Manipur
dc2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
dd1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
dd Mizoram
dd2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
de1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
de Meghalaya de2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
df1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
df Nagaland df2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
dg1 Undertaking no. 1 (30 of Form 10CCB of the undertaking)
dg Tripura dg2 Undertaking no. 2 (30 of Form 10CCB of the undertaking)
dh Total deduction for undertakings located in North-east (total of da1 to dg2) dh

e Total deduction under section 80-IC or 80-IE (a + d + c + dh) e

Schedule VI-A Deductions under Chapter VI-A

1 Part B- Deduction in respect of certain payments

a 80G b 80GGB

c 80GGA d 80GGC

Total Deduction under Part B (a + b + c +d) 1

TOTAL DEDUCTIONS

2 Part C- Deduction in respect of certain incomes

e 80-IA (f of Schedule 80-IA) f 80-IAB

g 80-IAC h 80-IB (n of Schedule 80-IB)

i 80-IBA j 80-IC/ 80-IE (e of Schedule 80-IC/ 80-IE)

k 80JJA l 80JJAA (10 of Annexure to Form 10DA)

m 80LA (9 of Annexure to Form 10CCF)

Total Deduction under Part C (total of e to m) 2

3 Total deductions under Chapter VI-A (1 + 2) 3

Schedule SI Income chargeable to tax at special rates [Please see instruction Number-7(ii) for section and rate of tax]
Sl Section/Description  Special rate Income Tax thereon
SPECIAL

No (%) (i) (ii)

RATE

1 111A (STCG on shares/equity oriented MF on which STT paid)  15 (5v of schedule BFLA)
2 115AD (STCG for FIIs on securities where STT not paid)  30 (5vi of schedule BFLA)
3 112 proviso (LTCG on listed securities/ units without indexation)  10 (part of 5viii of schedule BFLA)
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 4 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)  10 (part of 5viii of schedule BFLA)
5 115AB (LTCG for non-resident on units referred in section115AB)  10 (part of 5viii of schedule BFLA)
6 115AC (LTCG for non-resident on bonds/GDR)  10 (part of 5viii of schedule BFLA)
7 115AD (LTCG for FII on securities)  10 (part of 5viii of schedule BFLA)
8 112 (LTCG on others)  20 (5ix of schedule BFLA)
9 115B (Profits and gains of life insurance business)  12.50 (part of 37ixa of schedule BP)
115AC (Income of a non-resident from bonds or GDR purchased in
10  10 (part of 1fii of schedule OS)
foreign currency)
11 115BB (Winnings from lotteries, puzzles, races, games etc.)  30 (1fi of schedule OS)
12 115BBD (Dividend received from specified foreign company)  15 (part of 1fiv of schedule OS)
13 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D)  60 (1fii of schedule OS)
14 115A(b) (Income of a foreign company from Royalty)  25 (part of 1fiv of schedule OS)
15 Chargeable under DTAA rate  (part of 1fvi of schedule OS +
A8b and B9b of schedule CG)
16 115BBF (Tax on income from patent)
a Income under head business or profession  10 (3d of schedule BP)
b Income under head other sources  10 (1fiii of schedule OS)
17 115BBG (Tax on income from transfer of carbon credits)
a Income under head business or profession  10 (3e of schedule BP)
b Income under head other sources  10 (1fiv of schedule OS)
18 
Total

Schedule EI Details of Exempt Income (Income not to be included in Total Income)

1 Interest income 1

2 Dividend income 2
3
EXEMPT INCOME

3 Long-term capital gains from transactions on which Securities Transaction Tax is paid
Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B
4 i i
or 8 of I.T. Rules)
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 (please specify) 5
6 Total (1+2+3+4+5) 6

Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB
Sl. Name of business trust/ PAN of the business Sl. Head of income Amount of income TDS on such
investment fund trust/ investment fund amount, if any
1. i House property
ii Capital Gains
a Short term
PASS THROUGH INCOME

b Long term
iii Other Sources
iv Income claimed to be exempt
a u/s 10(23FBB)
b u/s …………..
c u/s …………
2. i House property
ii Capital Gains
a Short term
b Long term
iii Other Sources
iv Income claimed to be exempt
a u/s 10(23FBB)
b u/s …………..
c u/s …………
NOTE ► Please refer to the instructions for filling out this schedule.

Schedule MAT Computation of Minimum Alternate Tax payable under section 115JB
Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule III to the Companies Act, 2013
ALTER

1 (If yes, write ‘Y’, if no write ‘N’) 

MINIM

NATE
TAX
UM

If 1 is no, whether profit and loss account is prepared in accordance with the provisions of the Act governing such company (If yes, write ‘Y’,
2 if no write ‘N’) 

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 Whether, for the Profit and Loss Account referred to in item 1 above, the same accounting policies, accounting standards and same method
3 and rates for calculating depreciation have been followed as have been adopted for preparing accounts laid before the company at its annual 
general body meeting? (If yes, write ‘Y’, if no write ‘N’)

4 Profit after tax as shown in the Profit and Loss Account (enter item 48 of Part A-P&L) 4
5 Additions (if debited in profit and loss account)
Income-tax paid or payable or its provision including the
a 5a
amount of deferred tax and the provision thereof
b Reserve (except reserve under section 33AC) 5b
c Provisions for unascertained liability 5c
d Provisions for losses of subsidiary companies 5d
e Dividend paid or proposed 5e
f Expenditure related to exempt income under sections 10, 11
or 12 [exempt income excludes income exempt under section 5f
10(38)]
g Expenditure related to share in income of AOP/ BOI on
5g
which no income-tax is payable as per section 86
h Expenditure in case of foreign company referred to in clause
5h
(fb) of explanation 1 to section 115JB
i Notional loss on transfer of certain capital assets or units
5i
referred to in clause (fc) of explanation 1 to section 115JB
j Expenditure relatable to income by way of royalty in respect
5j
of patent chargeable to tax u/s 115BBF
k Depreciation attributable to revaluation of assets 5k
Gain on transfer of units referred to in clause (k) of
l 5l
explanation 1 to section 115JB
Others (including residual unadjusted items and provision for
m 5m
diminution in the value of any asset)
n Total additions (5a+5b+5c+5d+5e+5f+5g+5h+5i+5j+5k+5l+5m) 5n

6 Deductions
a Amount withdrawn from reserve or provisions if credited to 6a
Profit and Loss account
b Income exempt under sections 10, 11 or 12 [exempt income 6b
excludes income exempt under section 10(38)]
c Amount withdrawn from revaluation reserve and credited 6c
to profit and loss account to the extent it does not exceed the
amount of depreciation attributable to revaluation of asset
d Share in income of AOP/ BOI on which no income-tax is 6d
payable as per section 86 credited to Profit and Loss
account
e Income in case of foreign company referred to in clause 6e
(iid) of explanation 1 to section 115JB
f Notional gain on transfer of certain capital assets or units 6f
referred to in clause (iie) of explanation 1 to section 115JB
g Loss on transfer of units referred to in clause (iif) of 6g
explanation 1 to section 115JB
h Income by way of royalty referred to in clause (iig) of 6h
explanation 1 to section 115JB
i Loss brought forward or unabsorbed depreciation 6i
whichever is less
j Profit of sick industrial company till net worth is equal to or 6j
exceeds accumulated losses
k Others (including residual unadjusted items and the amount of 6k
deferred tax credited to P&L A/c)
l Total deductions (6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k)
6l
7 Book profit under section 115JB (4+ 5n – 6l) 7
Whether the financial statements of the company are drawn up in compliance to the Indian Accounting
8 Standards (Ind-AS) specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015. If  Yes  No
yes, furnish the details below:-
A. Additions to book profit under sub-sections (2A) to (2C) of section 115JB
Amounts credited to other comprehensive income in statement of profit & loss under the head “items
a 8a
that will not be reclassified to profit & loss”
Amounts debited to the statement of profit & loss on distribution of non-cash assets to shareholders in
b 8b
a demerger
c One fifth of the transition amount as referred to in section 115JB (2C) (if applicable) 8c
d Others (including residual adjustment) 8d
e Total additions (8a + 8b + 8c + 8d) 8e
B. Deductions from book profit under sub-sections (2A) to (2C) of section 115JB
Amounts debited to other comprehensive income in statement of profit & loss under the head “items
f 8f
that will not be reclassified to profit & loss”

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 Amounts credited to the statement of profit & loss on distribution of non-cash assets to shareholders in
g 8g
a demerger
h One fifth of the transition amount as referred to in section 115JB (2C) (if applicable) 8h
i Others (including residual adjustment) 8i
j Total deductions (8f + 8g + 8h + 8i) 8j
9 Deemed total income under section 115JB (7 + 8e – 8j) 9
10 Tax payable under section 115JB 10

Schedule MATC Computation of tax credit under section 115JAA

1 Tax under section 115JB in assessment year 2018-19 (1d of Part-B-TTI) 1
2 Tax under other provisions of the Act in assessment year 2018-19 (2f of Part-B-TTI) 2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] 3
4 Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned in 3 above and
cannot exceed the sum of MAT Credit Brought Forward ]
S.No Assessment Year MAT Credit MAT Credit Utilised Balance MAT Credit
(A) during the Current Carried Forward
Gross Set-off in earlier years Balance Brought Year (D)= (B3) – (C)
(B1) (B2) forward (C)
(B3)=(B2)-(B1)
i 2008-09
ii 2009-10
MAT CREDIT

iii 2010-11
iv 2011-12
v 2012-13
vi 2013-14
vii 2014-15
viii 2015-16
ix 2016-17
x 2017-18
xi 2018-19 (enter 1 -2, if
1>2 else enter 0)
xii Total
5 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)ix] 5
6 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)ix] 6

Schedule- DDT Details of tax on distributed profits of domestic companies and its payment
Sl Description Details of 1st dividend Details of 2nd dividend Details of 3rd dividend
(i) (ii) (iii) (iv) (v)
Date of declaration or distribution or payment, whichever is
1 (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY)
earliest, of dividend by domestic company
2 Rate of dividend, declared, distributed or paid
3 Amount of dividend declared, distributed or paid
4 Amount of reduction as per section 115-O(1A)
DIVIDEND DISTRIBUTION TAX

Additional income-tax @15% payable

Tax payable a
under section 115-O on (3-4)
on dividend
declared, b Surcharge on ‘a’
5
distributed or c Education cess on (a+b)
paid
d Total tax payable (a+b+c)
6 Interest payable under section 115P
7 Additional income-tax and interest payable (5d + 6)
8 Tax and interest paid
9 Net payable/refundable (7-8)
Date 1 Date 2 Date 1 Date 2 Date 1 Date 2
10 Date(s) of deposit of dividend distribution tax (DD/MM/ (DD/MM/ (DD/MM/ (DD/MM/ (DD/MM/ (DD/MM/
YYYY) YYYY) YYYY) YYYY) YYYY) YYYY)
11 Name of Bank and Branch
12 BSR Code
13 Serial number of challan
14 Amount deposited

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 Schedule- BBS Details of tax on distributed income of a domestic company on buy back of shares, not listed on stock exchange
Details of 2nd buy- Details of 3rd buy-
Sl Description Details of 1st buy-back
back back
(i) (ii) (iii) (iv) (v)
Date of payments of any consideration to the shareholder on
1 (DD/MM/YYYY) (DD/MM/YYYY) (DD/MM/YYYY)
buy back of share
Amount of consideration paid by the company on buy-back of
2
shares
3 Amount received by the company for issue of such shares
TAX ON BUY BACK OF SHARES

4 Distributed Income of the company (2 – 3)

Additional income-tax @20% payable
a
under section 115QA on 4
Tax payable
on distributed b Surcharge on ‘a’
5
income c Education cess on (a+b)
d Total tax payable (a+b+c)
6 Interest payable under section 115QB
7 Additional income-tax and interest payable (5d + 6)
8 Tax and interest paid
9 Net payable/refundable (7-8)
Date 1 Date 2 Date 1 Date 2 Date 1 Date 2
Date(s) of deposit of tax on distribution income (DD/MM/ (DD/MM/ (DD/MM/ (DD/MM/ (DD/MM/ (DD/MM/
10
YYYY) YYYY) YYYY) YYYY) YYYY) YYYY)
11 Name of Bank and Branch
12 BSR Code
13 Serial number of challan
14 Amount deposited

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

India
(a) (b) (c) (d) (e) (f)
1 i House Property
Business or
ii
Profession
iii Capital Gains

iv Other sources

Total
2 i House Property
Business or
ii
Profession
iii Capital Gains

iv Other sources

Total
NOTE ► Please refer to the instructions for filling out this schedule.

Schedule TR Summary of tax relief claimed for taxes paid outside India
1 Details of Tax relief claimed
TAX RELIEF FOR TAX PAID OUTSIDE

Country Code Taxpayer Identification Total taxes paid outside India Total tax relief available Section under which relief
Number (total of (c) of Schedule FSI in respect (total of (e) of Schedule FSI in claimed
of each country) respect of each country) (specify 90, 90A or 91)
(a) (b) (c) (d) (e)
INDIA

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
Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the
4 4 Yes/No
foreign tax authority during the year? If yes, provide the details below

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 a Amount of tax refunded b Assessment year in which tax relief allowed in India
NOTE ► Please refer to the instructions for filling out this schedule.

Schedule FA Details of Foreign Assets and Income from any source outside India
A Details of Foreign Bank Accounts held (including any beneficial interest) at any time during the previous year
Sl Country Name and Account Status- Account Account Peak Balance Interest Interest taxable and offered in this return
No Name and Address of holder Owner/ Number opening During the accrued in Amount Schedule Item number of
Code the Bank name Beneficial owner/ date Year (in the account where offered schedule
Beneficiary rupees)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)

(ii)
B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the previous year
Sl Country Nature of Name and Nature of Date Total Income Nature of Income taxable and offered in this return
No Name and entity Address of Interest- since held Investment accrued Income
Amount Schedule Item number of
code the Entity Direct/ Beneficial (at cost) (in from such
where offered schedule
owner/ rupees) Interest
Beneficiary
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)

(ii)
C Details of Immovable Property held (including any beneficial interest) at any time during the previous year
Sl Country Address of Ownership- Date of Total Investment Income Nature of Income taxable and offered in this return
No Name and the Property Direct/ acquisition (at cost) (in derived from Income Amount Schedule Item number of
code Beneficial rupees) the property where offered schedule
owner/
DETAILS OF FOREIGN ASSETS

Beneficiary
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
(i)

(ii)
D Details of any other Capital Asset held (including any beneficial interest) at any time during the previous year
Sl Country Nature of Ownership- Date of Total Investment Income Nature of Income taxable and offered in this return
No Name and Asset Direct/ acquisition (at cost) (in derived from Income Amount Schedule Item number of
code Beneficial rupees) the asset where offered schedule
owner/
Beneficiary
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)

(i)

(ii)
E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the previous year and which
has not been included in A to D above.
Sl Name of the Address of Name of the Account Peak Balance/ Whether If (7) is yes, If (7) is yes, Income offered in this return
No Institution in the account Number Investment income accrued Income Amount Schedule Item number of
which the Institution holder during the year is taxable in accrued in where offered schedule
account is held (in rupees) your hands? the account
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
(i)
(ii)
F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor
Sl Country Name and Name and Name and Name and Date Whether If (8) is yes, If (8) is yes, Income offered in this return
No Name and address of address of address of address of since income derived Income Amount Schedule Item number
code the trust trustees Settlor Beneficiaries position is taxable in derived from where offered of schedule
held your hands? the trust
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)

(ii)
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
G
head business or profession
If (6) is yes, Income offered in this return
Sl Country Name Name and address of the Whether taxable
Income derived Nature of income Amount Schedule Item number
No and code person from whom derived in your hands?
where offered of schedule
(1) (2) (3) (4) (5) (6) (7) (8) (9)
(i)
NOTE ► Please refer to instructions for filling out this schedule

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 Break-up of total expenditure with entities registered or not registered under the GST (Details in respect of expenditure on or
Schedule GST
after 01st July, 2017 to be filled up by the assessee who is not liable to get accounts audited u/s 44AB)
Sl. Total amount of Expenditure Expenditure in respect of entities registered under GST Expenditure relating
No. during the year to entities not
DETAILS OF

(aggregate of expenditure Relating to goods or Relating to entities Relating to other Total payment registered under GST
reported at items 6, 8 to 35, 37 & services exempt from falling under registered entities to registered
GST

38 of Part-A-P&L / P&L – Ind GST composition scheme entities

AS)
(1) (2) (3) (4) (5) (6) (7)

NOTE ► Please refer to instructions for filling out this schedule.

Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u/s
Schedule FD
44AB)
S. Amount (in Rs.)
Foreign Currency

No.
Transaction

i Payments made during the year on capital account

ii Payments made during the year on revenue account
iii Receipts during the year on capital account
iv Receipts during the year on revenue account

NOTE ► Please refer to instructions for filling out this schedule.

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