CBDT Notifies ITR-2 Form for AY 2026-27

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



[. 46/2026/. . 370142/6/2026-]

󰭈 󰫦,  ,    

 , 1962,   󰭃, ,  II,  3,  (ii)  󰫯 . . 969(),  26 󰫦, 1962 󰱨 󰭈 󰲑        󰫯 . . . 226(E),  30 󰫦, 2026 󰱨 󰲑   MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2026 G.S.R. 227(E).-- In exercise of the powers conferred by section 139 read with section 295 of

the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:-

1. (1) These rules may be called the Income-tax (Third Amendment) Rules, 2026.

(2) They shall come into force with effect from the 31 day of March, 2026 and shall apply st

,  /  ,     /            in respect of returns filed for A.Y. 2026-27.             - , 1961(1961  43)    2. In the Income-tax Rules, 1962, in Appendix-II, for FORM ITR-2, the following FORM shall    be substituted, namely:--         ___________                                 (    )      

                          ➔ ;    (  ,     92       )  (: 

[ II--󰫼  3(i)]   󰭃 :  39

FILING STATUS

Residential (e) Status in India (for A. Resident individuals)  You were in India for 60 days or more during the previous year, and have been in India

(Tick applicable for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where Explanation 1 option)

is not applicable]  You are a citizen of India, who left India, for the purpose of employment, as a member Addresses to be provided for communication purposes:

of the crew of an Indian ship and were in India for 182 days or more during the previous Primary Address: (A6a) Flat/Door/Block No. (A7a) Name of year and 365 days or more within the preceding 4 years [Explanation 1(a) of section Premises/Building/Village (A8a) Road/Street/Post Office (A9a) (6)(1)(c)]  You are a citizen of India or a person of Indian origin and have come on a visit to India Area/locality (A10a) Town/City/District (A11a) State (A12a) Country INDIAN INCOME TAX RETURN

(A13a) PIN code/ZIP code. during the previous year and were in India for Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return [For Individuals and HUFs not having income from profits and gains a) 182 days or more during the previous year and 365 days or more within the preceding 4 PERSONAL INFORMATIONITR-2 Secondary Address: (A6b) Flat/Door/Block No. (A7b) Name of of income? - (Tick)  Yes  No (A20) years; or of business or profession] - Do you wish to exercise the option u/s 115BAC(6) of Opting out of new tax regime? (default is "No")  Yes If Revised/Defective/Modified, then enter If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) enter Premises/Building/Village (A8b) Road/Street/Post Office (A9b) 139(1)-On or before due date, 139(4)-After due date, 139(5)-If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of Are you required to file a return as per other conditions prescribed under clause (iv) (b) b) 120 days or more during the previous year and 365 days or more within the preceding 4 (A1) First (A2) Middle (A3) Last name (Unique  139(9),  142(1),  148 ,  153C B. Resident / (a1ii) Or filed in response to notice u/s  (a2) Area/locality (A10b) Town/City/District (A11b) State (A12b) Country (a1i) Filed u/s (Tick) Revised Return, 92CD-Modified return, 119(2)(b)-After income under section 139(1) but filing return of income due to fulfilling one or more conditions mentioned in the Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 Receipt No. and Date of filing original / / Unique Number/ Document Identification Number (DIN) and date of such Notice/Order, (A16) Residential/Office Phone Number with STD code/ Primary (c) (d) (A17) Secondary Mobile No. Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or Amount (Rs) (If Yes) Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 of seventh proviso to section 139(1) (If yes, please select the relevant condition from (Tick)  Yes  No  No (biv) (Please see Rule 12 of the Income-tax Rules, 1962) " FORMyears if the total income, other than income from foreign sources, exceeds Rs. 15 lakh. (A14) Date of Birth/ Formation (DD/MM/YYYY) Amount (Rs) (If Yes) Amount (Rs) (If Yes) (biii) (bii) (bi) Details to be provided for communication purposes: name name (A4) PAN Number) (A15) Aadhaar Number (12 digit) Part A-GEN GENERAL  Individual  HUF (A5) Status (Tick)  but not /  You were in India for 182 days or more during the previous year section 6(1)(a) PIN code/ZIP code. (A18) Primary Email ID of the taxpayer (A19) Secondary Email ID condonation of delay seventh proviso to section 139(1)] more current accounts during the previous year? (Yes/No) lakhs for travel to a foreign country for yourself or for any other person? (Yes/No) lakh on consumption of electricity during the previous year? (Yes/No) the drop-down menu) return (DD/MM/YYYY) or if filed u/s 92CD, enter date of Advance Pricing Agreement Note- For Opting out, option should be exercised along with the return of income filed u/s 139(1) Mobile No. of the taxpayer (Please refer instructions)  You have been in India for 729 days or less during the 7 preceding years [section 6(6)(a)]  You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)] [Explanation 1(b) of section (6)(1)(c)]

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

(l)LLLLWhether you have held unlisted equity shares at any time during the previous year? (Tick)   Yes

 No LLL

If yes, please furnish following information in respect of equity shares

Iss ue Purchasprie price ce C. Non-Faper per resident (Drop Date of ce share shaNo. No. No. No. down Cost of Cost of valsubscri(in case Sale re of of of of to be acquisiacquisiconsiderue ption / of Ordinarily shasha(in shashaprovipurchasper purchastion tion ation Resident casres res res res ded) shae from e Residential D.  Resident  Resident but not Ordinarily Resident  Non-resident e of existing re Status in Name freType Shares  You are a citizen of India or person of Indian origin, who comes on a visit to India,  You are a citizen of India having total income, other than the income from foreign sharehoIndia (for PAof of Opening Closing sh Shares acquired during the year lder) HUF)  You were a non-resident during the previous year. having total income, other than the income from foreign sources, exceeding Rs. 15 lakh sources, exceeding Rs. 15 lakh during the previous year and not liable to tax in any other Total period of stay in India during the 4 preceding years Total period of stay in India compCompbalance balance iss Are you governed by Portuguese Civil Code as per section 5A? Tick)   Yes  No (If "YES" please fill Schedule Whether this return is being filed by a representative assessee? (Tick)  Yes  No If yes, please furnish Whether you were Director in a company at any time during the previous year? (Tick)   Yes  No Whether its shares are listed Director Identification Number Name of (Drop down to be during the previous year (in (in days) and have been in India for 120 days or more but less than 182 days during the previous year country or territory by reason of your domicile or residence or any other criteria of similar Jurisdiction(s) S. No. Taxpayer Identification Number(s) PAN Type of company (g) (k) (j) (Tick applicable LWhether you are an FPI? Yes/No If yes, please provide SEBI Regn. No LLEI Number LValid upto date NLegal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) any any year ue) 1a 1b Do you want to claim the benefit under section 115H? (applicable in case of resident)  Yes  No (f) (h) (i) Name of the representative assessee (1) 5A) following information - E-mail ID of the representative assessee Contact number of the representative assessee If yes, please furnish following information - Company (2) (3) provided) or unlisted (DIN) option) [section 6(6)(c)] nature section 6(6)(d) rws 6(1A)Please specify the jurisdiction(s) of residence during the previous year - (ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify - of residence days)

[ II--󰫼  3(i)]   󰭃 :  41

SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)

HOUSE PROPERTY

[Tick  the applicable

option] Interest payable on borrowed capital (Details are Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing Name of Employer Nature of employer (Tick)  Address of employer Town/City State  Let out Address of property 1 Town/ City State Country Income from retirement benefit account maintained in Name(s) of PAN/ Aadhaar No. of Tenant(s) PAN/TAN/ Aadhaar No. of Tenant(s) (if TDS credit is to be filled in the drop down to be provided in 1h h utility) Your percentage of share in the property (%) (drop down to be provided) I  Self-occupied Value of perquisites as per section 17(2) (drop down to Profit in lieu of salary as per section 17(3) (drop down a notified country u/s 89A (choose country from drop Income taxable during the previous year on which Name of Co-owner(s) PAN/Aadhaar No. of Co-Percentage Share in Property Tenant(s) (Please see note) claimed) d 1d Income from retirement benefit account maintained in PIN Code/ ZIP Code Is the property co-owned?  Yes  No (if "YES" please enter following details) II Gross Salary (1a + 1b + 1c + 1d + 1e + 1f) TAN of Employer (mandatory if tax is deducted) PIN code/ ZIP code c 1c f 1f b 1b e 1e SALARIESLess: Income claimed for relief from taxation u/s 89A Deduction u/s 16 (5a + 5b + 5c) Standard deduction u/s 16(ia) Entertainment allowance u/s 16(ii) Professional tax u/s 16(iii) a b c Gross rent received or receivable or lettable value Schedule HP Details Of Income From House Property (Drop down to be provided indicating ownership of property) 1d Salary as per section 17(1) (drop down to be provided) Total Gross Salary (from all employers) 3(a) Net Salary (2 - 3 - 3a) Schedule S Details of Income from Salary a 3a 1b 1c 1a 5a Income chargeable under the head 'Salaries' (4 - 5) 5b 5c (Note: Ensure that it is included in Total Gross salary in (2) above ) 1a a Total (1b + 1c) Annual value (1a - 1d) (nil if self -occupied etc. as per section 23(2)of the Act) Annual value of the property owned (own percentage share x 1e) 30% of 1f 1g d e g 1e f 1f The amount of rent which cannot be realized Tax paid to local authorities b c (Add multiple rows for Gross Salary in case of more than one employer)  Deemed let out be provided) to be provided) down menu) a country "other than notified country u/s 89A" relief u/s 89A was claimed in any earlier previous year. owner(s) (if let out) I II

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

CAPITAL GAINS Short-term Capital Gains 1 In case of transfer of immovable property, please furnish the following details (see note) f

Full value of consideration adopted as per Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted under section 194-IA PAN/ NOTE ► section 50C for the purpose of Capital Gains or is quoted by buyer in the documents Aadhaar Name of Percentage property, Amount S. No. iii Pin code aiii State Income under the head "Income from House Property" (Ʃ1k + 2) Value of property as per stamp valuation [in case (aii) does not exceed 1.10 times (ai), Deduction under section 54B (Specify details in In case of more than one buyer, please indicate the respective percentage share and buyer(s) country code, iii No. of share From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which Schedule CG Total (i + ii + iii) iv A1e 2a A ii i A1e b c e a b c Please include the income of the specified persons referred to in Schedule SPI and Pass through income referred to in schedule PTI Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB. iii ii d biii aii 1d biii NOTE ► NOTE ► Capital Gains i a ai biv Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY Short-term Capital Gains on Immovable property (1c - 1d) bi Cost of Improvement without indexation bii Balance (2a - biv) 2c Short-term Capital Gains (STCG) (Sub-items 3 and 4 are not applicable for residents) From sale of land or building or both (fill up details separately for each property) Cost of Improvement without indexation Total (bi + bii + biii) iv ii i biv bii 1c bi Total (1g + 1h) i 1i Arrears/Unrealized rent received during the year less 30% Income from house property 1 (1f - 1i + 1j) (fill up details separately for each property) Pass through income/loss if any * k 1k j 1j (if negative take the figure to 2i of schedule CYLA) received/receivable authority take this figure as (ai), or else take (aii)] item D below) F amount. STT is paid under section 111A or 115AD(1)(ii) proviso (for FII) (where A3 is not applicable) buyer(s) ZIP code while computing the income under this head. Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.

[ II--󰫼  3(i)]   󰭃 :  43

Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to Loss to be disallowed u/s 94(7) or 94(8)- for example if security In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- d 5d bought/acquired within 3 months prior to record date and for example if asset bought/acquired within 3 months prior to record Full value of consideration in respect of unquoted shares c ic record date and dividend/income/bonus units are 2d Full value of consideration in respect of unquoted shares c ic d d 4d For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be In case securities sold include shares of a company other than quoted shares, enter the Fair market value of unquoted shares determined in the adopted as per section 50CA for the purpose of Capital dividend/income/bonus units are received, then loss arising out of sale In case assets sold include shares of a company other Fair market value of unquoted shares determined in the adopted as per section 50CA for the purpose of Capital date and dividend/income/bonus units are received, then loss arising out b b i a ib ib a received, then loss arising out of sale of such asset to Full value of consideration received/receivable in respect of Full value of consideration in respect of securities other than Expenditure wholly and exclusively in connection with Full value of consideration received/receivable in respect of Full value of consideration in respect of assets other than Expenditure wholly and exclusively in connection with a a biii aii aii ia ia iii iii ii ii Total (i + ii + iii) iv Short-term capital gain on equity share or equity oriented MF (STT paid) (2c +2d) STCG on transactions covered u/s 111A STCG from sale of shares not covered in sl. no 3a or sale of debentures Cost of improvement without indexation Balance (4aiii - biv) A4e Cost of Improvement without indexation Total (i + ii + iii) Balance (5aiii - biv) A3b aiii aiii biv A2e A3a bii b c b c 5c e bi bi iii iii iv ii ii i i e biii i Short-term capital gain on sale of securities by an FII (other than those at A2) (4c +4d) STCG on assets other than at A1 or A2 or A3 or A4 above (5c + 5d) bii A4e A5e 4c e a biv For NON-RESIDENT- from sale of securities (other than those at A2) by an FII as per section 115AD From sale of assets other than at A1 or A2 or A3 or A4 above b be ignored (Enter positive value only) computed with foreign exchange adjustment under first proviso to section 48) following details prescribed manner Gains (higher of a or b) transfer of such security to be ignored (Enter positive value only) than quoted shares, enter the following details prescribed manner Gains (higher of a or b) transfer of sale of such asset to be ignored (Enter positive value only)

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

Amount of STCG included in A1 - A7 but claimed as not chargeable to tax or chargeable at special rates in 8 India as per DTAA (Applicable for Non-Residents only) Long-term Capital Gains

Rate as Cost of acquisition with indexation Sl. Section under Amount not used for new asset Previous Whether Rate Item No. A1 to per (Applicable only for: Whether any amount of unutilized capital gain on asset transferred during the previous years shown below a Amount Country Section No. which deduction year in or remained unutilized in Applicable rate lower of (6) or as per Sl. TRC Article of iia Capital Loss on buy back of shares [ Short Term 20% or 30% or applicable rate] A(A) Treaty A7 above in name & of I.T. of was deposited in the Capital Gains Accounts Scheme within due date for that year? Amount utilised Previous year in Residents for computational purposes under second proviso biia Pass Through Income/ Loss in the nature Pass Through Income/ Loss in the nature Pass Through Income/ Loss in the nature Full value of consideration adopted as per section 50C for the which asset claimed in that Capital gains account (X) obtained No. I.T. DTAA (9) b New asset acquired/constructed Act 54B Total cost of improvement ii A7 54B (Y/N) II Long-term capital gain (LTCG) (Sub-items, 4, 5 , 6 & 7 are not applicable for residents) B Total Short-term Capital Gain (A1e+ A2e+ A3a+ A3b+ A4e+ A5e+A6 + A7 - A8a + A(A)) From sale of land or building or both (fill up details separately for each property from a to f) A9 bi i Total amount of STCG claimed as not chargeable to tax in India as per DTAA A8a Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA A8b Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY Full value of consideration received/receivable Value of property as per stamp valuation authority a b a aii b A6 ai ii i I if not schedule OS ) (1) (9) (2) (4) (7) (8) (6) (5) (3) (10) chargeable) A7c) 20% 30% applicable rates times (ai), take this figure as (ai), or else take (aii)] 2024) acquired/constructed Gains account

[ II--󰫼  3(i)]   󰭃 :  45

Long-term Capital Gains on Immovable property (1ca - 1d) ea Balance (aiii- biva) In case of transfer of immovable property, please furnish the following details (see note) f (Applicable for Residents for computational purposes under second proviso to section 112(1)(a) where (Applicable for Residents for computational purposes under second acquisition is before after 23rd July 2024 ) ( c) Cost of Improvement with indexation proviso to section 112(1)(a) where acquisition is before 23rd July 2024) Where acquisition is before 23rd July 2024 (for residents only) B1ea ei Total (only for the purpose of computing eiB) (biia + Ʃbiib(c) ca 1ca PAN/ + biii) (b & c applicable only for: (only for the purpose of computing eiB) A. Tax as per section 112(1)(a)(ii)(B) (1e12.5%) B1ei(A) Excess amount, if any, that is required to be ignored as per second proviso to section 112(1)(a) (for Name of Aadhaar Percentage (only for the purpose of computing eiB) From sale of, (i) listed securities (other than a unit) or zero coupon bonds as per Section 112(1); (ii) GDR of eii B. Tax for the purposes of second proviso to section 112(1)(a) (1ea20%) Residents for computational purposes under second proviso biib(c) (Applicable for Residents for computational purposes under NOTE ► Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted under section 194-IA or biva iva property, country S.No. Amount Pin code State B1ei(B) buyer(s) No. of share to section 112(1)(a) where acquisition is before 23rd July (In case of negative, to be considered as nil) residents only) [B1ei(A)- B1ei(B)] Total Long-term Capital Gains on all Immovable B1g an Indian company referred in sec. 115ACA (applicable only for resident individuals) i iii B1eii g iv Expenditure wholly and exclusively in connection with second proviso to section 112(1)(a) where acquisition is before Deduction under section 54/54B/54EC/54F (Specify details in item D is quoted by buyer in the documents. ii Total excess tax to be ignored (ƩB1eii) B1h e h code, ZIP code bi biii Total bi + Ʃbiib(a) + biii) bii biii biv d 1d iii Add row biib(a) (a) Cost of improvement without indexation (b) Year of Improvement Long-term Capital Gains on Immovable property (1c - 1d) B1e c 1c 2a b buyer(s) a b 2024) transfer 23rd July 2024) (In case of negative, to be considered as nil) (Note : Tax computed at (ei) is for determining 'excess amount to be ignored in e(ii)' ) In case of more than one buyer, please indicate the respective percentage share and amount. properties (ƩB1e): below)

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

Full value of consideration in c For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds or GDR as respect of unquoted shares referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other than securities referred to in B6c c Fair market value of unquoted adopted as per section 50CA for Full value of consideration in respect B3(ii)e a b e b ii ic 6b Long-term Capital Gains on sale of capital assets at B6 (6a - 6b) Long-term Capital Gains on assets at B3 above where transfer was (2c - 2d) Deduction under section 54F (Specify details in item D From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is 3b b Long-term Capital Gains on sale of capital assets at B3 above (3a - 3b) 3a a c a 6a Deduction under sections 54F (Specify details in item D below) For NON-RESIDENTS- from sale of unlisted shares or listed debenture of Indian company (to be computed LTCG on unlisted shares or listed debentures (4a-4b) For FII/ FPI (NON-RESIDENTS) - From sale of equity share in a company or unit of equity oriented fund LTCG computed without indexation benefit in respect of unlisted shares or B4c 4a 4b LTCG u/s 112A (column 14 of Schedule 115AD(1)(b)(iii) B3c Deduction under sections 54F (Specify details section 112A for which column B6 is to be filled up) In case securities sold include shares of a company other than quoted shares, enter the following the purpose of Capital Gains of securities other than unquoted Deduction under sections 54F (Specify details Long-term Capital Gains on assets at 5 above in case of NON-RESIDENT (6c - 6d) B3(ii)ei B5e B2e aii ii i received/receivable in respect of shares determined in the iii ib ia iii iv i a c LTCG u/s 112A (column 14 of Schedule 112A) Deduction under sections 54F (Specify details in item D below) From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A) b d 5d 2d below) biii d a bii e aiii b Total (bi + bii +biii) Balance(aiii - biv) biv c bi 5c iv paid under section 112A Total (bi + bii +biii) biv Balance (2a - biv) 2c c with foreign exchange adjustment under first proviso to section 48) or unit of a business trust on which STT is paid under section 112A read with section 115AD proviso) listed debentures in item D below) B3(ii)eii details prescribed manner (higher of a or b) shares in item D below)

[ II--󰫼  3(i)]   󰭃 :  47

10 Previous year in Sl. Amount not Section under No. which deduction used for new which asset claimed in that asset or remained year Long-term Capital Gains on assets at B8 B8e e Amount utilised out Previous year in unutilized in Full value of consideration in c ic above (8c - 8d) of Capital Gains which asset New asset acquired/constructed Fair market value of unquoted respect of unquoted shares adopted Deduction under sections 54F(Specify details Whether any amount of unutilized capital gain on asset transferred during the previous year shown b a 8d ia ib d acquired/ account Pass Through Income/ Loss in the nature of Long-Term Capital Gain, Pass Through Income/ Loss in the nature of Long-Term Capital Gain, In case assets sold include shares of a company other than quoted Full value of consideration in respect aiii biii biv aii bii 8c a iii b iii iv c ii ii account (X) a2 bi B10a2 i LTCG on sale of foreign exchange asset (as per section 7a Less deduction under section 115F (Specify details in item Balance LTCG on sale of foreign exchange asset (7a - 7b) Pass Through Income/ Loss in the nature of Long-Term Capital Gain, (Fill up schedule PTI) received/receivable in respect of as per section 50CA for the purpose in item D below) shares determined in the prescribed below was deposited in the Capital Gains Accounts Scheme within due date for that year? a a1 B10a1 iii constructed chargeable @ 12.5% other than u/s 112A a Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b) B7c c B9 From sale of assets where B1 to B7 above are not applicable Total (bi + bii +biii) Amount deemed to be long-term capital gains, other than at 'a'. b b i B10 7b 2024-25 54/54B/ 54F chargeable @ 12.5% u/s 112A 2022-23 i shares, enter the following details of assets other than unquoted shares 2023-24 ii Amount deemed to be long-term capital gains 54/54F 115F) (computed without indexation) D below) 54/54B/54F (B10a1+ B10a2) manner of Capital Gains (higher of a or b)  Yes  No  Not applicable. If yes, then provide the details below

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

In case of deduction u/s 54/54B/54EC/54F/115F give following details 1

DItem No. Capital Loss on buy back of shares B(A) Amount Section Country Applicable B1 to B10 Article Whether Rate as per [ Long term 12.5%] Rate as per Sl. No. Amount of LTCG included in B1- B10 but claimed as not chargeable to tax or chargeable at special rates in TRC obtained name & of I.T. rate [lower above in of of B(A) Treaty I.T. Act Amount invested in specified/notified bonds Amount invested in new specified asset or savings Amount deposited in Capital Gains Accounts Scheme Amount deposited in Capital Gains Accounts Scheme Amount deposited in Capital Gains Accounts Scheme (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or sl.no.2d/2e of schedule Total long term capital gain chargeable under I.T. Act (B1g+B2e+B3c+B4c+B5e+B6c+B7c+ B8e+B9+ B10- (Enter NIL, if not chargeable) of (6) or (9)] income DTAA Code Act (Y/N) ii e ii iv div India as per DTAA (Applicable for Non-Residents only) iv ii which aiv cii Amount of deduction claimed v dv Date of transfer of original foreign exchange asset iv i biv e i B12 dd/mm/yyyy (ivb) Account number (ivb) Account number (iva) Date of deposit (iva) Date of deposit (ivc) IFS code (ivc) IFS code Date of purchase/construction of new residential house Total deduction claimed (1a + 1b + 1c + 1d + 1e ) iii f diii f certificate before due date Date of transfer of original asset i Cost of new residential house ii aii Date of transfer of original asset Date of transfer of original asset Cost of new agricultural land ii i i bii ai bi (ivb) Account number (iva) Date of deposit (ivc) IFS code dd/mm/yyyy dd/mm/yyyy before due date Amount of deduction claimed v av dd/mm/yyyy ci Date of purchase/construction of new residential house (Not exceeding fifty lakh rupees) iii aiii dd/mm/yyyy dd/mm/yyyy Amount of deduction claimed Date of investment Date of transfer of original asset Cost of new residential house Date of investment a c d e iii iii v ii i e iii ciii bv dii di Deduction claimed u/s 54 Date of purchase of new agricultural land iii biii dd/mm/yyyy before due date Amount of deduction claimed iv e iv Amount of deduction claimed iv civ (8) Total amount of LTCG claimed as not chargeable to tax as per DTAA Total amount of LTCG claimed as chargeable to tax at special rates as per DTAA OS) B11a+B(A)) Sum of Capital Gain Incomes (8ii +8iii + 8iv +8v + 8vi + 8vii of table E below) Income from transfer of Virtual Digital Assets (Col. 7 of Schedule VDA) Income chargeable under the head "CAPITAL GAINS" (C1 + C2) Information about deduction claimed against Capital Gains C1 C2 C3 b B11a B11b (1) (2) (4) (5) C1 C2 C3 (10) (3) (9) (7) (6) Deduction claimed u/s 54B included dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy Deduction claimed u/s 115F (for Non-Resident Indians) Deduction claimed u/s 54EC Deduction claimed u/s 54F dd/mm/yyyy II a b I

[ II--󰫼  3(i)]   󰭃 :  49

E Set-off of current year capital losses with current year capital gains (excluding amounts included in A8a & B12a which is not

chargeable under DTAA)

(B1g*+

B2e+ B3c+ Capital B4c Current Gain of (A4e+B5e (B1g+B2eyear's current Type of + (A1e+A3b+A5e+ B6c capital + B3c+ year (Fill Sl. Capital A7b (A2e* + i +B7c+ B4c + B5e* B11b + A6 + A7c* + A8b gains this column Gain A3a+A7a+A(+ Long term B8e+ A(A)) + B6c + remaininonly if vi Short term capital loss A(A)) A)) 12.50% (Fill this capital loss B9+ g after B7c+ computed (A4e* + row only if Capital B8e+ B9+ (A1e+A3bB10a1set off figure is The figures of STCG in this table (A1e etc.) are the amounts of STCG computed in respective column (A1-A7) is after The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B10) is iii A7b* + computed 30% Loss to be (A2e* + + + A5e+A6 B10a1+ positive) applicabl setoff with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special after setoff with similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at (8=1-2-3- DTADTA iv Total loss set off (ii + iii + vii A(A)) figure is Loss remaining after set ii set off e rate B10a2 A3a+A7a + A7c* + B10a2* + 20% DTAA DTAA rates as per DTAA, which is included therein, if any. special rates as per DTAA, which is included therein, if any. 12.50% 30% A A applicable rate 20% 4-5-6-7-) ix v vii A8b B11b iv + v + vi + vii) i negative) off (i - viii) rates rates + B(A)) + A(A)) A(A)) B(A)) rates rates

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

ISNo. SlSharNaFair TotaSaCost ExpeBalTotShare/ Cost If Full me Marle-ndituanc. Iof Value the al e / of Unit l of prilong-deduAcquireacquacquisFair Unit Shof ket e re of transConsideValuMarctiono. areisitioterm whollCthce (6-ition d (On odferrecapity and peket 13) e s/ ration e n s or ShUnbefore / withexclu(7+1e per ValIter al d -If shares (BefoShasset sharsively m 4 arits out ue 2) after are e/un31arindee/ was (a) re / of in Jan acquired ston or Unconnexatioacqucapiit as e/ of 2018) on or After Unction ired LTit on tal n before 31.01.20Highassebefo31st CG 23it with rd18 er of transSchJuly Jant as re (Total 2024) 01.02uaryeduper fer 8 Sale .2018sectile of and , Value) 2018 ITRon , -9 (4*5) 55(2Low2

• If )(ac)er of shares - 6 are (4*1and Acquired 0) 11 after 31st January 16/12 to 16/9 to 16/6 to 15/9 16/3 to 31/3 Upto 15/6 (C(Col 1a) (Col (Col (C(C(Col (Col (Col (Co(Col (C(Col 6) ((Col (Col Please Type of Capital gain / Date 15/12 15/3 (ii) (v) (i) enter Full ol ol ol 11) ol 10) 1b) 13) 12) 7) 9) l 8) (iii) (iv) Long- term capital gains taxable at the rate DTAA Capital gains on transfer of Virtual Digital Asset Long- term capital gains taxable at the rate of Value of ol 2) Schedule 3) 5) 14) From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which 4) Please include the income of the specified persons (spouse, minor child etc.) referred to in FShort-term capital gains taxable at the rate of 20% NShort-term capital gains taxable at applicable rates rates taxable at the rate of 30% 6. 7. CShort-term capital gains taxable at the rate of 30% NShort-term capital gains taxable at DTAA rates 12.5% 5. Total NOTE ► Consider 1. 3. 2. 4. Add Rows 1) 112A STT is paid under section 112A Information about accrual/receipt of capital gain ation Schedule SPI while computing the income under this head Enter value from item 3iii of schedule BFLA, if any. Enter value from item 3iv of schedule BFLA, if any. Enter value from item 3v of schedule BFLA, if any. Enter value from item 3vi of schedule BFLA, if any. Enter value from item 3vii of schedule BFLA, if any. Enter value from item 3viii of schedule BFLA, if any. Enter value from item 16 of schedule SI, if any

[ II--󰫼  3(i)]   󰭃 :  51

No. NaCost TotaShaSharISISaCost ExpeBalTotFair Full Sl. If me le-Value Markndituancre/ of N the No. al e / of of l Unit prilong-deduacquacquFair Unit ShCoof e re of et MarctionAcqtransareisitioisitioterm whollthValue ce Conside (6- uireferrecapity and pederatiket 13) e s/ per n n s ShUnshare/withexclu(7+1ValIter d al d on (Befo(On Shasset sively m 7 arits out ue unit 2) -If re/on arindee/ as on was (a) or of in shares befoUnxatioconneacqucapie/ of 31st or are UnJanuaafter ction re / ired LTit tal n acquire Highry,201asseaftebefoCG 23it with d on or rdbefore er of SchtransJuly t as re r 8 31.01.22024) 01.02edu31per fer 8 st018 .2018sectile of Janand (Total ITRuaron 9 , Sale 55(2Lowy 2 Value) )(ac)201er of (45) 8) - 6 -If (41and shares 0) 11 are Acquire d after 31st January Sl. No. Date of Date of Head under which Cost of Acquisition Consideration Income from transfer of 2018 - Please Acquisition Transfer income to be taxed Received Virtual Digital Assets (enter enter (Capital Gain) (In case of gift; nil in case of loss) (Col. 6 - Full a. Enter the amount on Col. 5) Value which tax is paid u/s (Col (Col (Co(Col (C(C(Col (Col (Col (Col (Col (C(Col (Col For NON-RESIDENTS - From sale of equity share in a company or unit of equity-oriented (Col (Col 115AD(1)(b)(iii) of 56(2)(x) if any l 2) 1a) ol ol 11) 14) ol 1b) 13) 12) 7) 8) 9) 10) 1) 6) proviso fund or unit of a business trust on which STT is paid under section 112A rws Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule Schedule Income from transfer of Virtual Digital Assets Total b. In any other case cost Consid Add Rows 3) 5) 4) 115AD(1)(b)(iii) proviso VDA (Note: Details of every transaction are to be filled, wherein every 'transfer' is a transaction) CG) eration to previous owner) (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows

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

OTHER SOURCES

iii In case immovable property is received for diii v Interest accrued on contributions to vi Interest accrued on contributions to vii Interest accrued on contributions to viii Interest accrued on contributions to v In case any other property is received for dv bviii bv bvi bvii ii In case immovable property is received without dii iv In case any other property is received without div i Aggregate value of sum of money received di bii ii From Deposits (Bank/ Post Office/ Co- iv In the nature of Pass through income/ provident fund to the extent taxable as provident fund to the extent taxable as provident fund to the extent taxable as provident fund to the extent taxable as Income of the nature referred to in section 56(2)(x) which is chargeable to tax inadequate consideration stamp duty value of inadequate consideration, fair market value of Income from retirement benefit account maintained in a notified country u/s Income from retirement benefit account maintained in a country "other than bix biv d 1d ix Others including interest from Companies, Nature Amount Sl. consideration, fair market value of property without consideration consideration, stamp duty value of property biii bi i Dividend income other than (ii) and (iii) ai per first proviso to section 10(12) per second proviso to section 10(12) (di + dii + diii + div + dv) Family Pension Schedule OS iii From Income-tax Refund Income from Other Sources Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) Dividends, Gross (ai+aii+aiii) ii Dividend income u/s 2(22)(e) aii iii Dividend income u/s 2(22)(f) aiii Interest, Gross (bi + bii + biii + biv+ bv + bvi + bvii + bviii + bix) i From Savings Bank operative) Society/) loss per first proviso to section 10(11) per second proviso to section 10(11) Rental income from machinery, plants, buildings, etc., Gross property in excess of such consideration property in excess of such consideration Any other income (please specify nature) 89A (choose country from drop down menu) notified country u/s 89A" NBFCs & HFCs a 1a b 1b c 1c e 1e No.

[ II--󰫼  3(i)]   󰭃 :  53

ia Dividend received by non-resident (not being dia i Dividends received by non-resident (not being di company) or foreign company from a unit in an Any sum received, including the amount allocated by way of bonus, at any time company) or foreign company chargeable u/s International Financial Services Centre, as referred to ii Interest received from Government or Indian concern dii vii Income from units of UTI or other Mutual Funds dvii viii Income from royalty or fees for technical services dviii Income taxable during the previous year on which relief u/s 89A was claimed in Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e +2f elements related S.No. Income Tax benefit 115A(1)(a)(i) other than proviso to section on foreign currency debts chargeable u/s iii Interest received from Infrastructure Debt Fund diii v Interest referred to in section 194LD - chargeable u/s dv Winnings from lotteries, crossword puzzles, races, card games etc. chargeable Any specified sum received by a unit holder from a business trust during the during a previous year, under a life insurance policy referred to in section in sub-section (1A) of section 80LA, chargeable under iv Interest referred to in section 194LC(1) - chargeable div vi Distributed income being interest referred to in dvi specified in section 10(23D), purchased in Foreign received from Government or Indian concern - ai 2ai 2d any earlier previous year. to Sl. No.1) i Cash credits u/s 68 bi Amount borrowed or repaid on hundi u/s 69D bvi benefit 115A(1)(a)(A) chargeable u/s 115A(1)(a)(iia) u/s 115BB previous year referred to in section 56(2)(xii) 56(2)(xiii) Rows can be added as required Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) ii Unexplained investments u/s 69 bii iii Unexplained money etc. u/s 69A biii iv Undisclosed investments etc. u/s 69B biv v Unexplained expenditure etc. u/s 69C bv Accumulated balance of recognised provident fund taxable u/s 111 (i) (ii) (iii) (iv) Any other income chargeable at special rate (total of di to dxx) proviso to section 115A(1)(a)(A) 115A(1)(a)(ii) u/s 115A(1)(a)(iiaa) @ 5% 115A(1)(a)(iiab) section 194LBA - chargeable u/s 115A(1)(a)(iiac) Currency - chargeable u/s 115A(1)(a)(iii) chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B) aii Income by way of winnings from online games chargeable u/s 115BBJ 2aii vi b 2b c 2c d

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

Sl. No. Amount Item No.1 Country name & Article Rate as per Whether Section of Rate as Applicable I.T. Act of ai, 1aiii, 1b Code of TRC per I.T. rate [lower of Treaty income Act (6) or (9)] to 2 in DTAA obtained ix Income by way of interest on bonds purchased in dix x Income by way of Dividend on GDRs purchased in dx xi Income by way of dividends from GDRs purchased in dxi xii Income (other than dividend) received by an FII in dxii xx Income being dividend received by an FII in respect dxx xiii Income by way of interest received by an FII on bonds dxiii dxxi Income received by non-resident as referred in second (Y/N) chargeable) which (enter NIL, if not (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) included foreign currency by non-residents - chargeable u/s foreign currency by non-residents - chargeable u/s foreign currency by residents - chargeable u/s respect of securities (other than units referred to in xvii Income by way of royalty from patent developed and dxvii Pass through income in the nature of income from other sources claimed as chargeable at special or Government securities referred to in section 194LD xix Investment Income of a Non-Resident Indian - d xix xiv Income received by non-residents sportsmen or sports dxiv xvi Interest referred to in Proviso to section 194LC(1) - dxvi xviii Income by way of transfer of carbon credits - dxviii of securities (other than units referred to in section Amount included in 1 and 2 above, which is claimed as chargeable at special rates in India as per Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b Expenses / Deductions other than "aii"(in case other e 2e f 2f ai 3ai xxi aii Interest expenditure on dividend u/s 57(i) (available only if 3aii proviso to section 194LC(1) - chargeable u/s 115A(1)(a)(iiaa) 115ACA section 115AB) - chargeable u/s 115AD(1)(i) xv Donations in certain cases chargeable u/s 115BBC dxv chargeable u/s 115E 115AC 115AC - chargeable as per proviso to section 115AD(1)(i) associations chargeable u/s 115BBA chargeable u/s 115A(1)(a)(iiaa) @ 4% registered in India - chargeable u/s 115BBF chargeable u/s 115BBG 115AB) - chargeable u/s 115AD(1)(i) rates (drop down to be provided) DTAA (total of column (2) of table below) (Applicable for Non-Residents only) & 2d) than family pension) Deduction u/s. 57(iia) (in case of family pension only) income offered in 1a(i) and / or 1a(ii)) @ 9% aiia Eligible Interest expenditure u/s 57(1) - Computed Amount 3aiia aiii 3aiii I II

[ II--󰫼  3(i)]   󰭃 :  55

1 Income by way of 4 winnings from Dividend Income 5 lotteries, u/s 115A(1)(a)(i) Dividend income crossword puzzles, other than as per under proviso to races, games, Income by way of proviso to sec section 3a 3b Dividend Income Dividend Income gambling, betting winnings from Dividend Income 115A(1)(a)(A) @ 115A(1)(a)(A) @ Depreciation (available only if income offered in 1c of Net Income from other sources chargeable at normal applicable rates (1(after reducing income related Deductions under section 57 in relation to S.No. Other Source Upto 15/6 From 16/6 to 15/9 From 16/9 to From 16/12 to From 16/3 b 3b b 8b u/s 115AC @ etc. referred to in online games u/s referred in Sl. No. referred in Sl. No. 20% (Including 10% (Including PTI Schedule OS) Profits chargeable to tax u/s 59 Income 15/12 15/3 to 31/3 Total Amounts not deductible u/s 58 Profits chargeable to tax u/s 59 Income claimed for relief from taxation u/s 89A to DTAA portion) - 3 + 4 + 5-5a ) (If negative take the figure to 3i of schedule CYLA) Income from other sources (other than from owning race horses) (2 + 6) (enter 6 as nil, if negative) Income from the activity of owning and maintaining race horses Receipts receipts at 8a only Amounts not deductible u/s 58 Balance (8a - 8b + 8c + 8d) (if negative take the figure to 6xii of Schedule CFL) Income under the head "Income from Other Sources" (7 + 8e) (take 8e as nil if negative) Information about accrual/receipt of income from Other Sources (i) (ii) (iii) (iv) (v) d 8d c 3c 5a 5a a 8a c 8c e 8e 10% section 2(24)(ix) 115BBJ 1a(i) 1a(iii) PTI Income) Income)

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

CURRENT YEAR LOSS ADJUSTMENT

10 Income from retirement benefit 8 Dividend Income account of FII (other than maintained in a units referred to in notified country Net income from Dividend Income section 115AB) u/s u/s 89A (Taxable Loss to be set off Short-term capital Long term capital other sources Profit from the Income from other Sl. No. Net loss from Other sources chargeable Head/ Source of Income of current year Current year's u/s 115ACA (1)(a) 115AD(1)(i) @ Dividend income portion after gain taxable at (Fill this row only Short-term capital Short-term capital Long term capital gains taxable at sources taxable at Short-term capital chargeable at activity of owning loss of the current Income remaining (Fill this column only if at normal applicable rates (other than x (6 of Schedule OS) Income (8vii of item E of Schedule (8v of item E of Schedule ( 3 of Schedule vii xi xii ix i (8e of Schedule OS) @ 10% (Including 20% (Including chargeable at reducing relief u/s ( 8vi of item E of Schedule (8iii of item E of Schedule (8ii of item E of Schedule (8iv of item E of Schedule (2f of Schedule OS) (6 of Schedule-OS) NOTE ► Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the special rates in if computed figure gain taxable @ gain taxable @ gain taxable at gain taxable @ special rates in normal applicable and maintaining special rates in viii vi loss from race horses) of the current iv v year set off after set off income is zero or Total loss set off (ii + iii + iv + v + vi + vii + viii HP) CG) CG) CG) xiii CG) CG) CG) PTI Income) PTI Income) DTAA Rates 89A) income under this head. is negative) Salaries 20% 30% applicable rates India as per DTAA 12.5% India as per DTAA rates race horses India as per DTAA + ix + x + xi + xii ) Schedule CYLA Details of Income after Set off of Current Year Losses iii ii (3 of Schedule HP) (6 of Schedule S) 4=1-2-3 positive) year set off

[ II--󰫼  3(i)]   󰭃 :  57

CARRY FORWARD OF LOSSBROUGHT FORWARD LOSS ADJUSTMENT Adjustment Sl. Head/ Source of Income of above Assessment Loss from Short-term capital loss Date of Filing Long-term Capital loss (2x of (2ii of Schedule No. Long term capital gains taxable Net income from other sources Short-term capital gain taxable Income from other sources Total of losses in Brought forward loss (DD/MM/YYYY) owning and Income after set off, if any, of current Current year's income x Year loss Schedule BFLA) (B/f short-term or long-(B/f short-term capital Short-term capital gain taxable Short-term capital gain taxable at special rates in India as per Long-term capital gain taxable at special rates in India as per chargeable at normal applicable Total of brought forward loss set off Schedule viii ix vi ( 4x of schedule CYLA) Short-term capital gain taxable Profit from owning and taxable at special rates in India Current year's income remaining after set off Total of (3i + 3ii + 3iii + 3iv + 3v+ 3vi + 3vii + 3viii+ earlier year maintaining ix remaining after set off xi year's losses as per 4 of Schedule set off (B/f short-term capital (B/f short-term or long-(B/f short-term capital BFLA) (4vii of schedule CYLA) (4ix of schedule CYLA) (B/f short-term capital (B/f house property (B/f loss from horse (4xii of Schedule CYLA) CARRY FORWARD OF LOSS Schedule CFL vii xiii xii iii iv x ii v (4iii of schedule CYLA) (4vi of schedule CYLA) (4xi of schedule CYLA) (4v of schedule CYLA) 2018-19 2022-23 v i 2023-24 vi 2024-25 2025-26 viii vii term capital loss) (4viii of schedule CYLA) loss) (4iv of schedule CYLA) ii 2019-20 2021-22 iv 2020-21 iii Loss remaining after set-off (i - xiii) Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years Salaries @ 20% @ 30% at applicable rates DTAA @ 12.5% DTAA rates maintaining race horses as per DTAA (2ii + 2iii + 2iv + 2v+ 2vi + 2vii + 2viii + 2x) 3ix + 3x + 3xi) losses BFLA race horses xiv i races) loss) loss) loss) CYLA) term capital loss) loss) (4ii of schedule CYLA)

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

TOTAL DEDUCTIONS

Any other deduction as per the 80CCC (Details are to be 80CCD(1) (Details are to be 80CCD(1B) (Details are to 80CCD(2) (Details are to be 80E (Details are to be 80EEA (Details are to be 80QQB (Details are to be e-filing utility (Details are to 80C (Details are to be filled 80EE (Details are to be filled 80RRB (Details are to be 80EEB (Details are to be 80D (Details are to be filled in the filled in the drop down to filled in the drop down to be filled in the drop down filled in the drop down to filled in the drop down to be filled in the drop down filled in the drop down to Total loss filled in the drop down to 80GG (Details are to be filled ub 80DDB (Details are to be filled in in the drop down to be filled in the drop down to be in the drop down to be filled in the drop down to be a b d q c e f i j r k l 2026-27 carried be provided in e-filing be provided in e-filing to be provided in e-filing be provided in e-filing to be provided in e-filing be provided in e-filing be provided in e-filing be provided in e-filing in the drop down to be drop down to be provided in e- (8e of 80G m n 80DD g h xii (2xv of Schedule (2ix+3ix+4ix+5ix) of item E (6ix+7ix) of item E of Schedule provided in e-filing utility) provided in e-filing utility) provided in e-filing utility) provided in e-filing utility) filing utility) the drop down to be provided in e-(Current forward to xi Schedule OS, utility) utility) utility) utility) utility) utility) utility) utility) provided in e-filing utility) v Part C, CA and D- Deduction in respect of certain incomes/other deduction Total deductions under Chapter VI-A (Total of a to ub) v Part B- Deduction in respect of certain payments 80GGA 80GGC 80TTA 80TTB 80U 80CCH ua Schedule VI-A Deductions under Chapter VI-A o p u s t filing utility) CYLA) of Schedule CG CG year losses) future years if -ve)

[ II--󰫼  3(i)]   󰭃 :  59

DETAILS OF DONATIONS

Transaction Transaction Transaction Reference Transaction Eligible ARN Reference number Reference number IFS code of number for UPI Reference number IFS code of IFS code of Eligible Eligible IFS code of (Donation PAN of Amount Eligible Name and address of Donee for UPI transfer or for UPI transfer or for UPI transfer or PAN of PAN of PAN of Bank transfer or Amount of donation Name and address of Donee Name and address of Donee Reference Amount of Amount of Donee Bank Bank of Amount of donation Amount of donation Name and address of Donee Amount of Bank Amount of donation Donations entitled for 100% Cheque number/ Cheque number/ Donee Donee Donations entitled for 50% Relevant clause under which Cheque number/ Donation Cheque number/ Eligible PAN of Name and Donee Amount of donation Number) donation Donation S. donation donation donation Total Donations entitled for 100% Donation deduction subject to qualifying Donation Amount of Donation in Donation in C deduction is claimed (drop IMPS/ NEFT/ Total Total IMPS/ NEFT/ IMPS/ NEFT/ Donee Donation Donations entitled for 50% deduction subject to qualifying Total donations (Aiii + Biii + Ciii + Donation in D in other Total IMPS/ NEFT/ Total Details of donations entitled for deduction under section 80G Details of donations for scientific research or rural development A Donation No. B E in cash i Total Schedule 80G Schedule 80GGA iii iii ii ii i Total Total iii iii ii i i ii deduction without qualifying limit deduction without qualifying limit limit limit Diii) Donation Donation Donation in cash other mode in cash other mode in cash other mode donation mode down to be provided) Donee RTGS RTGS RTGS RTGS

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

1. Dependent 1. Spouse
2. Son person with Name of the Transaction IFS code of Bank Eligible PAN of 3. Daughter disability political party political party 2. Dependent 4. Father amount of Reference contribution number for 5. Mother person with Contribution UPI transfer Nature of disability Type of PAN of the Aadhaar of Date of Ack. Form Ack. No. UDID Amount 6. Brother severe in other Contribution 7. Sister 1. Self with or Cheque disability dependent dependent the filing of No. of as per Rule Number (If Total mode in cash dependent Form Form 11A(2)(ii) (if available) 8. Member of number/ disability Contribution (add rows) Total Donation in other Deduction claimed under any section included in Chapter VI-A 2a Donation in cash Total IMPS/ NEFT/ S. Schedule 80DD Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with Nature of disability Date of filing of Ack. No. of Form Form Ack. No. as per Rule UDID Number (If Amount 2. Self with severe Amount of contribution Schedule Details of contributions made to political parties 10IA 10IA the HUF (in i contribution Schedule mode under the heading "C.--Deductions in respect of certain a Schedule Total donation Date Computation of Alternate Minimum Tax payable under section 115JC Donation Computation of tax credit under section 115JD ii i Total Income as per item 12 of PART-B-TI Adjustment as per section 115JC(2) Adjusted Total Income under section 115JC(1) (1+2a) Tax payable under section 115JC 18.5% of (3) Tax under section 115JC in assessment year 2026-27 (1d of Part-B-TTI) No. 80GGC disability filed case of HUF) Schedule 80U Details of deduction in case of a person with disability Form 10IA 10IA filed 11A(2)(ii) (if applicable) available) RTGS disability incomes" AMT AMTC

[ II--󰫼  3(i)]   󰭃 :  61

SPECIAL RATE

1. Balance AMT Credit AMT Credit No. Utilized during Carried Forward (A) Balance brought Set-off in Gross the Current (D)= (B3) -(C) forward to the earlier (B1)  Sl No Special rate Tax Income Section Sl No Amount (Rs) PAN/ Aadhaar No. of person Head of Relationship Name of person (2civ of assessment current (C) 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on  111- Accumulated balance of recognized provident for prior years 115AC (Income by way of interest received by non-resident on bonds Schedule thereon 6a Income in (%) (i) (optional) 115AC (Income by way of Dividend received by non-resident from GDR 6b (part of 3iii of Schedule Utilization of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount Amount of tax credit under section 115JD utilized during the year total of item No. 4 Amount of AMT liability available for credit in subsequent assessment years total of 4 assessment year years Amount of tax against which credit is available [enter (2 - 1) if 2 is greater than 1, Current AY (enter 1- (part of 2d of Schedule (2ciii of Schedule OS) Schedule (part of 3vii of (part of 3vii of (part of 2d of Schedule (part of 3vii of (part of 3vii of (part of 3vii of 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) 115ACA (LTCG for an employee of specified company on GDR)  12.5 12.5 112(1) (LTCG on listed securities/ units ) 115AC (LTCG for non-resident on bonds/GDR) 115AD (LTCG for FIIs on securities) 12.5 12.5 12.5 xiv AMT Credit Schedule SPI Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64        Tax under other provisions of the Act in assessment year 2026-27 (7 of Part-B-TTI) 2013-14 2014-15 2015-16 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 2025-26 Total viii xiii vii xii xv iii iv V vi ix xi ii I x  which STT paid) 115AD (STCG for FIIs on securities where STT not paid) purchased in foreign currency) purchased in foreign currency) which included OS) (ii) SI otherwise enter 0] mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward) (B3) = (B1) - (B2) 2, if 1>2 else enter 0) (C) BFLA) (3iv of Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) OS) OS)

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

IEXEMPT INCOME

12.5 (as 112 (LTCG on others) and tax thereon after taking into account Sl. no. reduced by (part of 3vii of B1h of Schedule CG, if any. B1h of Article of DTAA  Country name & Amount of Nature of Sl. Whether TRC Head of Income Whether the agricultural land is irrigated or rain-fed (drop down to be In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish Gross Agricultural receipts (other than income to be excluded Whether the agricultural land is owned or held on lease (drop down to be Schedule BFLA) No. income income Code   115BBG (Tax on income from transfer of carbon credits) Any other income chargeable at special rate (Drop down to be provided in Pass Through Income in the nature of Short Term Capital Gain Pass Through Income in the nature of Long Term Capital Gain Pass through income in the nature of income from other source Schedule 12.5 Pass Through Income in the nature of Long Term Capital Gain 12.5 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of shares or units 115BBF (Tax on income from patent) 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from Royalty & Other source of income chargeable at special rates in India as per DTAA Pass Through Income in the nature of Short Term Capital Gain (part of 3iii of Schedule (part of 3vi of Schedule (part of 2d of Schedule (part of 2d of Schedule (part of 2a(i) of (part of 3vii of (part of 3xi of Schedule (part of 3iv of Schedule (part of 2d of Schedule (part of 2d of Schedule (part of 3viii of (part of 3vii of (part of 3vii of (part of 3vii of v d c i i    obtained Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)     115E (LTCG for non-resident Indian on foreign exchange asset) STCG Chargeable at special rates in India as per DTAA LTCG Chargeable at special rates in India as per DTAA 115BB (Winnings from lotteries, puzzles, races, games etc.) 14a 18a 12.5 12.5 Interest income Unabsorbed agricultural loss of previous eight assessment years Name of district along with pin code in which agricultural land is located iii iii a Expenditure incurred on agriculture Net Agricultural income for the year (i - ii - iii) (enter nil if loss) Measurement of agricultural land in Acre Other exempt income (including exempt income of minor child) Income claimed as not chargeable to tax as per DTAA (Applicable for Non-Residents only) Pass through income claimed as not chargeable to tax (Schedule PTI) Total (1+2+3+4+5) iv ii ii b (2e of Schedule OS) II the following details (Fill up details separately for each agricultural land) under rule 7A, 7B or 8 of I.T. Rules) provided) provided) Total Income from DTAA claimed as not chargeable to tax III     (Y/N) 115BBJ (Winnings from online games) 14b   on which STT is paid)] 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) 115BBH (Income from transfer of Virtual Digital Asset) Fees for Technical Services) chargeable @ 20% chargeable @ 30% chargeable @ 12.5% u/s 112A chargeable @ 12.5% under sections other than u/s 112A chargeable at special rates (Drop down to be provided in e-filing utility) CG, if any) Total  (2aii of Schedule OS) Schedule BFLA) (C2 of Schedule CG) (2b of Schedule OS) Schedule BFLA) Schedule BFLA) Schedule BFLA) schedule BFLA) Schedule OS) BFLA) BFLA) BFLA) BFLA) OS) OS) OS) OS)

[ II--󰫼  3(i)]   󰭃 :  63

1. 1. (Dropdown PASS THROUGH INCOMEto be provided)

1 Sl. Country Taxpayer Sl. Sl. Investment Sl. Current TDS on PAN of the Share of Net Head of income Code Identification Income from Income/ Tax paid Tax payable on such income Name of Tax relief Relevant year current such Head of business entity Number outside India amount, covered by available in income outside under normal provisions in business year loss article of Loss income trust/ (dropdown to distributed (included in investment if any DTAA if (7-8) India section trust/ India India be provided iii iii (e)= (c) or (d) PART B-TI) investment 115U/ relief fund by in the e-filing Other than Bii House House bii Other than whichever is Investment claimed u/s 115UA/ fund utility) Details of Income from outside India and tax relief (available only in case of resident) ii ii Salary Capital Gains iii iv i (c) (f) (b) (e) (a) Total (d) Salary Capital Gains iii i Section 111A Others Section 112A Others (2) Schedule FSI Schedule PTI Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB a Short term ai Section 111A aii Others bi Section 112A A Dividend B Others Income claimed to be exempt b u/s ………….. c u/s ………… a Short term ai aii Bi Other Sources a Dividend B Income claimed to be exempt a u/s 10(23FBB) b u/s ………….. c u/s ………… iv iv I I Section 112A Capital Gains b Long term Other Sources a u/s 10(23FBB) Capital Gains b Long term ii ii (1) (3) (5) (10) (7) (9) (8) (4) (6) Property Property Section 112A 90 or 90A 115UB fund lower

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

Sl CountrName AddresDate of ClosiNature ZIP Initial Peak Total gross Country code Total gross Sl CountCountry code AddresAccount Account ClosiStatus ZIP Name of Gross amount paid/credited to Peak Ny name of entity acquirivalue of code value of ng proceeds from of s of amount Nnumber opening code balance financial ng the account during the period ry s of entity investmeo value ng the paid/credited entity the sale or ASSETSbalano institution financiname during date (drop down to be provided specifying interest investmewith respect to redemption of nt Sl CountName of Account ZIP code Closing Gross interest Country code Account Peak Status Country Code Total tax relief available Taxpayer Identification Tax Relief Total taxes paid outside India ce al the nature of amount viz. during the holding investment nt (total of (e) of Schedule FSI financial paid/credited to Nbalance opening (total of (c) of Schedule FSI in respect of Claimed under balance number ry financial Number institutiperiod interest/dividend/proceeds from sale or during the period the o institutiname during institution the account date Whether any tax paid outside India, on which tax relief was allowed in India, has been in respect of each country) section each country) redemption of financial assets/ other DETAILS OF FOREIGN on period period Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) Total Tax relief available in respect of country where DTAA is not applicable (section 91) refunded/credited by the foreign tax authority during the year? If yes, provide the details Assessment year in which (iiDetails of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year (1A(1A(11) (6) (2) (2) (10) (5) (8) (10) the (4) (11) on (7) (9) (9) (8) (7) (6) (4) Yes/No (5) (3) (12) (3) (12) Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on (iiA(specify 90, 90A income) st Amount of tax refunded a b (i) iv Total Total Schedule FA Details of Foreign Assets and Income from any source outside India Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) (i) Summary of Tax relief claimed (a) (e) (d) (b) (c) (Part of total of 1(d)) below tax relief allowed in India December, 2025 ending as on 31) ) ) ) period December, 2025 period or 91) December, 2025 (Part of total of 1(d)) st st

[ II--󰫼  3(i)]   󰭃 :  65

Sl N o AddresName of CountAccouIf (7) is yes, Income offered If (7) is ZIP Whether Name of the Peak Sl CountrAddress ZIP code The cash value or Date of contract Country code Total gross amount Name of Sl Country Date since NaturNature Income Name and ZIP Code Total Nature of s of the Code account holder Balance/ ry nt income the yes, in this return Ny name surrender value of paid/credited with respect of financial Investment Naccrued Name e of of held Interest- Sl Address Country Nature Income Date of Ownership- Total ZIP Code Income Sl Country Nature of Ownership- Nature Date of Total InstitutioInstitutNumbName Investment accrued is Income financiao to the contract during the institution in the contract and code Direct/ Beneficial Incomo entity the Entity from NacquisitioInvestment derived of the Name of Direct/ SchedulAmouItem derived NInvestment (at acquisition Name Asset Direct/ of ZIP Code (at cost) (in accrued in taxable in and ion er n in which insurance l period rupees) such e owner/ Property and code from the Income o Beneficial n e where number nt and code Income o from Beneficial AmounSchedule Item AmounSchedule Item (at cost) (in cost) (in which the your hands? AmouSchedule Code year (in Item the instituticontract held Interest Beneficiary property rupees) owner/ offered of the owner/ rupees) number of t where number of t where (iiIncome taxable and offered Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31 If (8) is yes, Income offered (ii(iiWhetheDetails of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the (ii C Country A(1Name and If (8) is Income taxable and offered in Income taxable and offered in Date Name (9) (5) (10) (11) ZIP Code (8) (6) (7) (4) (1(11) (4) (6) (2) (5) (8) (10) (7) (9) (12) (13) (3) Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year number of (iiD (ii (1B E account account where nt (2) rupees) (5) (6) (4) (3) (7) (8) (9) on st st(3a) (3b) (3) (2) Beneficiary schedule Beneficiary asset schedule offered schedule offered (9) (8) (3) (11) (7) (5) (10) (6) (4) (i) (i) (i) (1) (1) (10) (9) (11) (3) (2) (8) (12) (2) (6) (7) (4) 2a (5) 2a (i) ) (i) December, 2025 December, 2025 (1) ending as on 31 Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor calendar year ending as on 31(i) ) ) F ) ) ) ) schedule ) ) since is held offered Name (9) (7) (8) and yes, December, 2025 (11) (2) r (3) (10) (5) (4) (6) in this return in this return 2b this return this return December, 2025 and which has not been included in A to D above. December, 2025 st st st

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

positioBeneficiarincome address Income SchedItem Amount and Whether derived n held derived numbcode ule of ies Nature Sl Name and address of the Schedule 5ASl Name and Name and Country Name taxable Schedule: Tax Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) from the trustees Amount where Schedule er of is Item NIncome derived of ZIP Code person from whom Naddress of the Heads of Income Amount apportioned in the Amount of TDS deducted Receipts under TDS apportioned in the in your and code number where taxable offered schedtrust income o derived deferred on received from employer, being an eligible start-up referred to in section 80-IAC If (6) is yes, Income offered in In case of an individual, not being an Indian citizen, who is in India on a business, employment or student visa, an asset acquired DETAILS OF ASSETS AND LIABILITIESo Settlor trust hands of the spouse the head on income at (ii) hands of spouse hands? PAN of the employer being an eligible startup (ii (iiArchaeological collections, drawings, painting, sculpture or any in your (1(1(12) (11) ule (7) (5) (8) (2) (4) (7) (9) (6) (10) (8) (6) (9) (5) (3) (2b) (2a) (4) (3) offered of this return ESOP during any previous year in which he was non-resident is not mandatory to be reported in this schedule if no income is derived from NOTE ► Details of any other income derived from any source outside India which is not included in,- (i) items A to F above G (ii) (2) (ii) (i) (iii) (iv) (v) House Property Total (i) Name of the spouse Schedule 5A Information regarding apportionment of income between spouses governed by Portuguese Civil Code Details of movable assets Sl. No. Jewellery, bullion etc. Liabilities in relation to Assets at (A + B) (i) Schedule AL Assets and Liabilities at the end of the year (applicable in a case where total income exceeds Rs. 1 Crore.) Details of immovable assets Sl. No. work of art Vehicles, yachts, boats and aircrafts Financial assets Bank (including all deposits) Shares and securities Insurance policies Loans and advances given Cash in hand hands? ) ) ) ) Pin code schedule (1) (iii) (iv) (1) (ii) Description (i) A B (i) C (4) (2) (a) (b) (c) (d) (e) Address (3) Amount (cost) in Rs. Amount (cost) in Rs. Amount (cost) in Rs. Description (3) (5) (2) PAN/ Aadhaar No. of the that asset during the current previous year. spouse

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Assessment Amount of Sl. Balance No. amount of Year Tax DETAILS deferred tax Ceased to Amount of Such specified Forty-eight months (To be enabled from PART-B deferred to brought have expired from the security or sweat tax payable be the AY 2027-28) be carried forward employee equity shares end of the relevant in the were sold (Payment to be made forward to assessment year in current of the (i)Fully in FY 2026-27) the next Assessment employer which specified (ii)Partly Assessment who security or sweat Year (iii)Not sold years allotted or equity shares referred to in the said *clause (to be Col (3- 7) populated were allotted. If yes, such Specify the date from col. 3 specified specify date of and amount of tax attributed to security or or 4 as the allotment sweat case such sale out of equity maybe) Col 3 share?

• Yes o (Details to be No Sl. No. 8 2025-26 provided as per Sl. No. 8 Sl. No. 8 Sl. No. 8 Sl. No. 8 2021-22 2022-23 2023-24 2024-25 of of of of of utility) 2026-27 Sl. No. 8 of Schedule Schedule Schedule Schedule Schedule If yes, Schedule Has any of the following events occurred during the DPIIT registration number of the employer Short-term chargeable at applicable rate (8iv of item E of schedule Short-term chargeable at special rates in India as per DTAA (8v of TOTAL INCOMEESOP for ESOP for ESOP for ESOP for ESOP for specify ESOP for aiii iii aiv iv previous year relevant to current assessment year Salaries (6 of Schedule S) Income from house property ( 3 of Schedule HP) (enter nil if loss) Short term Short-term chargeable @ 20% (8ii of item E of schedule CG) Short-term chargeable @ 30% (8iii of item E of schedule CG) a Part B - TI Computation of total income aii ai ii i CG) item E of Schedule CG) last year last year last year last year last year last year date

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

Surcharge Surcharge after Surcharge marginal relief computed iia before TAX LIABILITYLong-term chargeable at special rates in India as per DTAA (8vii of Net income from other sources chargeable to tax at normal applicable Tax payable on deemed total income u/s 115JC (4 of Schedule Rebate on agricultural income [applicable if (12-13) of Part B-TI On [(4) - 15(ii) of Schedule SI - tax on incomes Tax on income without including income on perquisites referred in section 17(2)(vi) received Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from Tax deferred from earlier years but payable during current AY (total of col 7 of schedule Tax a 5iii iii c 2c marginal Income from the activity of owning and maintaining race horses ( 8e of @ 25% of 15(ii) of Schedule SI ia c 5i i bii 8b ii 8b 4a 4c 8a 8c a 1a 8a 8c Total capital gains (3c + 3d) COMPUTATION OF @10% or 15%, as applicable Total ia + iia b d 5iv 1d 2d 5ii iv a 2a b 2b d ii Total Short-term (ai + aii + aiii + aiv) (enter nil if loss) Long-term chargeable @ 12.5% (8vi of item E of schedule CG) Sum of Short-term/Long-term capital gains (3av + 3biii) (enter nil if loss) Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) Income chargeable to tax at special rates ( 2 of Schedule OS) Total (4a + 4b + 4c) (enter nil if loss) Total of head wise income (1+2+3e+4d) Losses of current year set off against 5 (total of 2xiii and 3xiii of Schedule CYLA) Balance after set off current year losses (5-6) (total of column 4 of Schedule CYLA+ 2 of Schedule OS) Brought forward losses set off against 7 ( 2xii of Schedule BFLA) Gross Total income (7-8) (3xiii of Schedule BFLA + 2 of Schedule OS) Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 Deductions under Chapter VI-A [w of Schedule VIA and limited to ( 9-10)] Total income (9 - 11) Income which is included in 12 and chargeable to tax at special rates (total of column (i) of schedule SI) Net agricultural income/ any other income for rate purpose ( 3 of Schedule EI) Aggregate income (12-13+14) [applicable if (12-13) exceeds maximum amount not chargeable to tax] Losses of current year to be carried forward (total of row xi of Schedule CFL) Deemed income under section 115JC (3 of Schedule AMT) Surcharge on (a) (if applicable) Health and Education Cess @ 4% on (1a + 1b) above Total tax payable on deemed total income (1a + 1b + 1c) Tax payable on total income Tax at normal rates on 15 of Part B-TI Tax at special rates (total of col. (ii) of Schedule SI) Tax Payable on Total Income (2a + 2b - 2c) Rebate under section 87A Tax payable after rebate (2d - 3) Health and Education Cess @ 4% on (4 + 5iv) Gross tax liability (4 + 5iv + 6) Gross tax payable (higher of 1d and 7) 3av d 3d 4d c 3c e 3e 4b Part B -TTI Computation of tax liability on total income bi b 1b d c 1c v i Long-term Total Long-term (bi+ bii ) (enter nil if loss) 3biii Income from other sources b iii item E of schedule CG) rates (6 of Schedule OS) (enter nil if loss) Schedule OS) (enter nil if loss) AMT) exceeds maximum amount not chargeable to tax] referred in 5(ii) above)] from employer, being an eligible start-up referred to in section 80-IAC (8-8b) employer, being an eligible start-up referred to in section 80-IAC deferred on ESOP relief

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Do you at any time during the previous year, (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any Sl. entity) located outside India; or Type of account Name of the Bank IFS Code of the Bank in case of Select Account for refund Account  Yes  No Note: 1. All bank accounts held at any time are to be reported, except dormant A/c. Select Yes (ii) have signing authority in any account located outside India; or (Dropdown to Bank Accounts held in India credit (tick at least one Number TAXES PAIDDo you have a bank account in India (Non- Residents claiming refund with no bank account in India may select b) Non- residents, not having bank account in India may, at their option, furnish the details of one foreign bank ii. Fee for furnishing revised return of income (section Interest for default in furnishing the return (section Fee for default in furnishing return of income (section 2. In case multiple accounts are selected, the refund will be credited to one of the validated accounts after processing the be provided by account √ ) Credit u/s 115JD of tax paid in earlier years (applicable only if 7 is higher than 1d) (row 5 of Interest for default in payment of advance tax (section or No (iii) have income from any source outside India? BANK ACCOUNT`13da da 13d d TDS (total of column 5 of 20B and column 9 of 20C) No) 13a 13b 15b a b b Sl. No. SWIFT Code Name of the Bank Country of Location IBAN Rows can be added as required Rows can be added as required a c 234-I) account: b Tax payable after credit u/s 115JD (8a + 8c - 9) Tax relief Section 89(Please ensure to submit Form 10E) Section 91 (3 of Schedule TR) Total (11a + 11b + 11c) Net tax liability (10 - 11d) (enter zero if negative) Interest for deferment of advance tax (section 234C) Total Interest and Fee Payable (13a+13b+13c+13d+13da) Aggregate liability (12 + 13e) Taxes Paid Advance Tax (from column 5 of 20A) TCS (total of column 7(i) of 20D) Self-Assessment Tax (from column 5 of 20A) Total Taxes Paid (15a + 15b + 15c + 15d) Amount payable (Enter if 14 is greater than 15e, else enter 0) Refund (If 15e is greater than 14) (Refund, if any, will be directly credited into the bank account) 11a 11c 11d 13c 13e 15a 15c 15d 15e d a d c e c e i □ Section 90/ 90A (2 of Schedule TR) 11b Interest and fee payable ii □ Schedule AMTC) 234A) 234B) 234F) return. [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes]

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

DDetails of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16E furnished by Deductor(s)] C 1

Sl Section TAN of PAN/ TDS AadhaaNcredit under TDS the r No. of Deductoo being credit which carried relating r/ PAN/ TDS is Other Aadhaar deducteforwarPerson to self (if TDS /other No. of d d person Tenant/ credit TDDeducteClaimeHead of Deducted Gross Fin. Claimed in the [spouse related Buyer d in own Year in Amount Income hands of spouse as S d in in the to other as per b/f which hands hands of per section 5A or own person) section deducteany other person as hands spouse as 5A/otheper section per rule 37BA(2) (if d r 5A or any Unclaimed TDS of the current TDS credit being claimed Corresponding person TDS brought Financial Year (TDS Receipt/withdraw this Year (only if other as per forward (b/f) deducted during FY corresponding income is als offered person as II I ADVANCE/ SELF TDS ON SALARYASSESSMENT TAX rule IncomTDIncomTDPAN/ per rule being offered for tax this 2025-26) 37BA(2Sl No Date of Deposit (DD/MM/YYYY) Sl No year, not applicable if TDS is Aadhaa(1(6) Tax Deduction Account Number Serial Number of S S (13) Name of the Employer (2) (9) (12) (3) (5) (11) Income chargeable 4a (7) e e (4) Total tax deducted (8) Amount (Rs) (10) BSR Code 37BA(2) (if Details of Tax Collected at Source (TCS) As per Form 27D issued by the Collector(s) Please enter total of column 5 in 15b of Part B-TTI (1) iii iv NOTE ► ii i (4) (4) (3) (5) (5) (3) (2) (2) A Details of payments of Advance Tax and Self-Assessment Tax TAX PAYMENTS B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)] NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 15a & 15d of Part B-TTI I )] ) r No. deducted u/s 194N) under Salaries (TAN) of the Employer Challan

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VERIFICATION

[No. 46/2026/F. No. 370142/6/2026-TPL] PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation

Note.- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Part II, Section 3, sub-section(ii) vide number S.O. 969 (E), dated the 26th March, 1962 and was last amended vide notification GSR. 226(E), dated the 30th March, 2026

TCS credit PAN of Tax Sl. TCS credit Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 No. relating to Deduction being other and Published by the Controller of Publications, Delhi-110054. self /other Person (if carried and Tax Fin. Year Collected in the Amount b/f Collected hands of TDS ON OTHER INCOMEperson in own TCS credit forward Collection in which [spouse as hands related to Account collected spouse as per I, son/ daughter of , solemnly declare that to the best of my knowledge Claimed in the per section Number of other section 5A or 5A/ other and belief, the information given in the return and schedules thereto is correct and complete and is in accordance with the provisions of the Income-hands of spouse as Claimed the Collector person) any other TCS credit being claimed this person as tax Act, 1961 (43 of 1961). per section 5A or in own person as per Year per rule Name of TRP Counter Signature of TRP I further declare that I am making return in my capacity as ___________ and I am also competent to make this return and verify it. I am holding any other person as 37BA(2)] hands Sign here ➔ rule 37-I(1) (if permanent account number (if allotted) I further declare that the critical assumptions specified in the agreement have been satisfied per rule 37-I(1) (if TCS of the current fin. Unclaimed TCS Date Place If TRP is entitled for any reimbursement from the Government, amount thereof" TCS PAN i NOTE ► Please enter total of column 7(i) in 15c of Part B- TTI Identification No. of TRP If the return has been prepared by a Tax Return Preparer (TRP) give further details below: (1) 7(i) 6(i) (4) 2(i) (2)(ii) (8) (5) (3) (6)(ii) (7)(ii) and all the terms and conditions of the agreement have been complied with. (Applicable in a case where return is furnished under section 92CD) brought forward (b/f) Year