['lll<l Il-"lsfll'6 3 (i)] 19

(i) deriving income under the head "Profits or gains of business or profession" and such
income is computed in accordance with special provisions referred to in section 44AD,
section 44ADA and section 44AE of the Act for computation of such income; and;
(ii) has, "Capital gains", if any, where assessee has only long-term capital gains under section
112A not exceeding one lakh twenty-five thousand rupees,
be in Form SUGAM (ITR-4) and be verified in the manner indicated therein" shall be
substituted;
(b) in sub-rule (5), for the figures "2023 ", the figures "2024" shall be substituted.
3. In the principal rules, in rule llB, after the words, figures and letters "Form No. lOBA", the
words "and furnish the same along with the return of income" shall be inserted.

4. In the principal rules, in Appendix II,-

(a) for FORM ITR-1, the following FORM shall be substituted, namely: -

INDIAN INCOME TAX RETURN Assessment Year

[For individuals being a resident (other than not ordinarily resident) having total income npto Rs.SO lakh and

~
0
ITR-1 having Income from Salaries, one house property, other sources (Interest etc.), long-term capital gains nuder
section 112A up to Rs. 1.25 lakh, and agricultural income np to Rs.5 thousand]

~
SAHAJ [Not for an individual who is either Director in a company or bas invested in unlisted equity shares or in cases
where TDS bas been deducted u/s 194N or if income-tax is deferred on ESOP or bas assets (including financial
interest in any entity) located outside India]
2 0 2 5 -2 6
(Re.fer instructions _for elixibility)

PART A GENERAL INFORMATION

(A2) First (A4) Date of (AS) Aadhaar Number (12 digits)
Name Birth
DD ]\I ]\I y y yy
(Al
) (A2a) Middle
PA Name
N
(A3) Last
name
(A6)Mobile I (A7) Email Address Address: (A8) Flat/Door/Block No. (A9)Name ofPremises/BuildingMllage (AJ0)
Road/Street/Post Office Area/Locality (All) Town/City/District (Al2)State
No.
(A13) Countrv (A14) PIN code
(A15) Filed u/s (Tick) D 139(1)-On or before due date, D139(4)-Belated, D139(5)- (Al 7) Nature of employment-
[Please see instruction} Revised, D119(2)(b)- After Condonation of delay D Central Govt. D State Govt. D Public
(A16) Or Filed in response to □ 139(9), □ 142(1), □ 148, □ 153C Sector Undertaking D Pensioners-CG □
notice u/s Pensioners-SG □ Pensioners-PSU □
Pensioners- Others □ Others □ Not
Aoolicable (e.g. Family Pension etc.)
(A18) If revised/defective, then enter Receipt No. and Date of filing original return
I I
(DDIMMIYYYlJ I I I I
(A19) If filed in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b)- enter Unique
I I
Number/Document Identification Number (DIN) & Date of such Notice or Order I
(A20) Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is "No") D Yes D No
(A21) Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? - (Tick)
D Yes D No
If yes, please furnish following information
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of income due to
fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
(i) Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for
travel to a foreign country for yourself or for any other person? (Yes/ No) Amount (Rs) (If Yes)
 20 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)]

(ii) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on
consumption of electricity during the previous year? (Yes/No) Amount (Rs) (If Yes)

(iii) Are you required to file a return as per other conditions prescribed under clause (iv) of seventh
proviso to section 139(1) (If yes, please select the relevant condition from the drop-down menu) (Tick) □ Yes □ No

IPARTB GROSS TOTAL INCOME Whole- Rupee (l) only

Bl i Gross Salary (ia + ib + ic+id+ie) i
a Salary as per section 17(1) ia
b Value of perquisites as per section 17(2) ib
c Profit in lieu of salary as per section 17(3) ic
Income from retirement benefit account maintained in a notified
d country u/s 89A (country drop down will be provided in e-filing id
utility)
z
0...
rLJ
Income from retirement benefit account maintained in a country
e other than notified country u/s 89A
ie
z
-s::
;,.
~
ii
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-jiling utility)
(Ensure that it is included in salary income u/s 17(1 )/17(2)/17(3))
ii

-<
.,;j
iia Less: Income claimed for relief from taxation u/s 89A iia
-<
rLJ iii Net Salary (i - ii-iia) iii
iv Deductions u/s 16 (iva + ivb + ivc) iv
a Standard deduction u/s 16(ia) iva
b Entertainment allowance u/s 16(ii) ivb
c Professional tax u/s 16(iii) ivc
V Income chargeable under the head 'Salaries' (iii - iv) Bl
B2 Tick applicable option D Self-Occupied D Let Out D Deemed Let Out
i Gross rent received/ receivable/ lettable value during the year i
ii Tax paid to local authorities ii
;,. iii Annual Value (i- ii) iii
'"'
~
~
iv 30% of Annual Value iv
II,,
0 V Interest payable on borrowed capital (Details are to be filled in the drop down V
~ to be provided in e-jiling utility)
II,,
~ vi Arrears/Unrealised rent received during the year less 30% vi
rLJ
~
0 vii Income chargeable under the head 'House Property' (iii - iv - v) + vi (If loss, put the figure in
= negative)
Note: - Maximum loss from House Property that can be set-off is INR 2, 00,000. To avail the benefit of carry
B2
forward and set of loss, please use ITR -2
Income from Other Sources (drop down like interest from saving account, deposit etc. to be provided in
e-filing utility specifying nature of income and in case of dividend income and Income from retirement
B3 B3
benefit account maintained in a notified country u/s 89A, please mention quarterly breakup for allowing
applicable relieffrom section 234C)
Less: Deduction u/s 57(iia) (in case offamily pension only)
Less: Income claimed for relief from taxation u/s 89A
Gross Total Income (B1+B2+B3) (/floss, put the figure in negative)
B4 B4
Note: To avail the benefit of carry forward and set of loss, please use ITR -2
PART C - DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer instructions for Deduction limit as per Income-tu Act)
soc soccc S0CCD(l) S0CCD(2) S0CCH SOD S0DD S0DDB SOE S0EE
(Details (Details are Details are to be S0CCD(IB Details are to (Details are to be (Details are to be (Details are to be (Details are to be (Details are
are to be to be filled in filled in the drop ) be filled in the filled in the drop filled in the drop lfi/led in the drop lfilled in the drop to be filled
1/llled in the drop down to be Details are drop down to down to be down to be provided down to be down to be in the drop
the drop down to be provided in e- to be filled in be provided in provided in e-ji/ing in e-jiling utility) provided in e-jiling provided in e- down to be
down to be provided in filing utility) the drop e-fi/ing utility) utility) utility) 'ifiling utility) provided in
provided e-jiling down to be e-jiling
in e-ji/ing utility) provided in utility)
utility) e-jiling
utility)
 ['lll<l Il-"lsfll'6 3 ( i)] 21

80EEA 80EEB 80G 80GG 80GGA 80GGC 80TTA 80TTB sou Any other
(Details (Details an (Details are to (Details are (Details are to (Details are to be (Details are to be Deduction a,
are to b, to be filled in be filled in the to be filled in be filled in the l,jilled in the drop ifllled in the drop per the e-filing
l,jilled in th, the drop drop down to be the drop drop down to be down to be down to be utility
drop down down to b, provided in e- down to be provided in e- provided in e- provided in e-filing (Details are to b,
to b, provided in filing utility) provided in filing utility) l,filing utility) utility) l,jilled in the droJ,
provided e-filing e-filing b,
down to
in e-filing utility) utility) provided in e-
utility) l,filing utility)
Total deductions Total Income
Cl C2
(B4-Cl)
Exempt Income For reporting purpose and Drop down to be provided in e-jiling utility mentioning nature of exempt income, relevant clause and section
Income on which no tax is payable I
Income on which no tax is payable:
Long Term capital gains u/s 112A not chargeable to Income-tax
i. Total sale consideration
ii. Total cost of acquisition
iii. Long term capital gains as per sec 112A
PART D- COMPUTATION OF TAX PAYABLE
D1 Tax payable on total D2 Rebate u/s 87A D3 Tax after Rebate
income
D4 Health and D5 Total Tax and Relief u/s 89 (Please ensure to
D6
education Cess @ Cess submit Form lOE to claim this
4% onD3 relieO
D7 Interest u/s 234A D8 Interest u/s 234B D9 Interest u/s 234C
DlO Fee u/s 234F Dll Total Tax, Fee and Interest (D5+D7+D8+D9+D10 - D6)
D12 Total Taxes Paid D13 Amount payable D14 Refund
(Dll-D12) (if (Dl2-D11) (ifD12>D11)
Dll>D12)
PART E- OTHER INFORMATION
Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
SI. IFS Code of the Name of the Bank Account Number Type of account Select Account for Refund
Bank (Dropdown to be Credit
provided by E-filing
utility)
I
1. All bank accounts held at any time are to be reported, except dormant Ale.
2. Minimum one account should be selected for refund credit.
3. In case multiple accounts are selected, refund will be credited to one of the validated accounts decided by CPC after processing the return.

Schedule-IT Details of Advance Tax and Self-Assessment Tax payments

BSRCode Date of Denosit fDDIMMIYYYY) Serial Number of Challan Taxnaid
Col (1) Col (2) Col (3) Col (4)
R I I I I I I I I I I I I I I I I I I I I
R I I I I I I I I I I I I I I I I I I I I

Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/
TAN of Name of the Section under Gross payment/ receipt which is Year of tax Tax TDS/TCS credit
deductor/Collector Deductor/ which TDSis subject to tax deduction deduction/ Deducted/ out of (5)
or PAN/ Aadhaar Collector/Tenant deducted /collection collection collected claimed this
No. of the Tenant Year
Col (2) Col (3a) Col (3b) Col (4) Col (5) Col (6) Col (7)
T
T
 22 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II-SEC. 3(i)]

VERIFICATION
Stamp Receipt No., Seal, I, son/ daughter of solemnly declare that to the best of my knowledge and belief, the information
Date & Sign of given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am
Receiving Official making this return in my capacity as _ _ _ _(drop down to be provided in e-filing utility) and I am also competent to make this return
and verify it. I am holding permanent account number _ _ _ _ _ .(Please see instruction).

Signature:

Counter Signature of TRP

(b) for FORM ITR-4, the following FORM shall be substituted, namely: -
INDIAN INCOME TAX RETURN Assessment Year
~
[For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto Rs.SO lakh
and having income from business and profession which is computed under sections 44AD, 44ADA or
ITR-4 44AE, and having long-term capital gains under section 112A upto Rs. 1.25 lakb]
0 SUGAM
~
[Not for an individual who is either Director in a company or has invested in unlisted equity shares or if
income-tax is deferred on ESOP or bas agricultural income more than Rs. 5000 or bas assets (including
rmancial interest in any entity) located outside India]
2025 -2 6
(Refer instructions for elirnhilitv)

PART A GENERAL INFORMATION

(Al) First Name (A2) Middle Name (A3) Last Name (A4) Permanent Account
Number
I I I I I I II I
(A5) Date of Birth/Formation (DDIMNll l' l' l' l') I (A6) Flat/Door/Block No.
I I I I I I I
(A7) Name of Premises/ Building/ Village (AS) Road/Street/Post (A9) Area/Locality
I Office
(AlO) Town/City/District (All) State I (A12) Country (A13) PIN Code/ZIP Code

(Al4) Aadhaar Number (12 digits) (Al5) Status

Individual □ HUF □
Firm (other than LLP) D
II I I I I I I I I I I I I I I I I I I I I I I
(A16) Residential/Office Phone Number with STD code/ Mobile No.1 (Al 7) Mobile No. 2 (A18) Email Address-I (self)

Email Address -2
I I I I I I I I I I I I I I I I I I I I I I
(A19) Nature of employment - D Central Govt. D State Govt. D Public Sector Undertaking D Pensioners-CG D Pensioners-SG
D Pensioners-PSU D Pensioners- Others D Others D Not Annlicable (e.g. Family Pension etc.)
(A20)(a) Filed u/s (Tick) D 139(1)-On or before due date, D 139(4)-After due date, D 139(5)-
[Please see instruction/- Revised Return, D 119(2)(b)-After Condonation of delay
(b) Or Filed in response to notice u/s □ 139(9) □ 142(1) □ 148 □ 153C
(A21)Ifrevised/defective then enter Receipt No. and Date of filing I
of original return (DDIMMIYYYY) I I I I I I I I I I I I I I I I
(A22) If filed in response to notice u/s 139(9) /142(1)/148/153C or order n/s 119(2)(b)- enter Unique
Number/ Document Identification Number (DIN) & Date of such Notice or Order
I I