CBDT Notifies ITR-3 Form for AY 2026-27

[ II--󰫼  3(i)]   󰭃 :  75 MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2026 G.S.R. 228(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 Income- tax Rules, 1962, namely: -

1. (1) These rules may be called the Income-tax (Fourth Amendment) Rules, 2026;
   (2) They shall come into force with effect from the 31 day of March, 2026 and shall apply in respect of returns st filed for A.Y. 2026-27.

2. In the Income-tax Rules, 1962, in Appendix II, for FORM ITR-3, the following FORM shall be
   substituted, namely: ---

Addresses to be provided for communication purposes: Do you have income from business or profession for current Assessment Year? (Tick)  Yes  No A19(b) Primary Address: (A5a) Flat/Door/Block No. (A6a) Name Of Premises/Building/Village (A7a) Road/Street/Post Office (A9a) (I) If answer to A19(b) is Yes, have you filed ITR 3/4 and have filed form10IEA within due date for any earlier PERSONAL INFORMATION assessment year for choosing old tax regime? (Tick)  Yes  NoArea/locality (A10a) Town/City/District (A11a) State (A12a) PIN code/ZIP code (A13a) Country (A) If answer to (I) is yes, thenFILING STATUS INDIAN INCOME TAX RETURN i. Furnish form 10IEA acknowledgement number and assessment year for which this form forDue Date for filing return of income [Dropdown to be provided] : ITR- choosing old tax regime was filed.(A15) Date of Commencement of Business Secondary Address: (A5b) Flat/Door/Block No. (A6b) Name Of A(19) - (For individuals and HUFs having income from profits and gains of ii. Have you filed ITR 3/4 in past and have re-entered new tax regime by filing form 10IEA for anyPremises/Building/Village (A7b) Road/Street/Post Office (A9b) 1. 31st August 139(1)- On or Before due date,  139(4)- After due date,  139(5)-(A17) Residential/Office Phone Number with STD (A8) Date of Birth/ Secondary Mobile No. (ai) (A19) business or profession) (A1) First name (A2) Middle name (A3) Last name Area/locality (A10b) Town/City/District (A11b) State 2. 31st OctoberFiled u/s (Tick) Revised Return,  92CD-Modified return,  119(2)(b)- After code/Primary Mobile No. of the taxpayer Formation FORM assessment year subsequent to assessment year in which first form 10IEA was filed for choosing old(aii) (Please see rule 12 of the Income-tax Rules,1962) tax regime? (Tick)  Yes  NoDetails to be provided for communication purposes:  Individual  HUF(A18) Primary Email ID of the taxpayer Secondary Email ID (A4) PAN (A12b) PIN code/ZIP code (A13b) Country (A14) Status (Tick)  (A16) Aadhaar Number (12 digits) 3. 30th Novembercondonation of delayOr Filed in response to notice u/s  139(9)  142(1),  148,  153C

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

(a) If answer to (I)(A)(ii) is Yes, provide the acknowledgement number of second form 10IEA and assessment year for which this form for choosing new tax regime was filed, and furnish ITR in new tax regime. (b) If answer to (I)(A)(ii) is No, have you furnished form 10IEA for re-entering in new tax regime in current assessment year? (Tick)  Yes  No (b)(i) If yes, then provide the acknowledgement number of form 10IEA and furnish ITR in new tax regime, (b)(ii) If No, then furnish ITR in old tax regime. (B) If answer to (I) is No, have you furnished form 10IEA within due date for current assessment year for choosing old tax regime? (Tick)  Yes  No

1. If answer to (I)(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish return in old tax regime, ii. If answer to (I)(B) is No, furnish ITR in new tax regime.  You were in India for 182 days or more during the previous year [section 6(1)(a)] A. Resident Residential (f) (II) If answer to A19(b) is No, do you wish to opt for old tax regime for the current Assessment Year? (Tick)  Are you filing return of income under seventh proviso to Section 139(1) but otherwise not required to Status in Yes  No furnish return of income? - (Tick)   Yes   No Are you required to file a return as per other conditions India (for If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s prescribed under clause (iv) of seventh proviso to section If yes, please furnish following information  You are a citizen of India, who left India, for the purpose of employment, as a member individuals) 119(2)(b), enter Unique Number/Document Identification Number (c)  You are a citizen of India or a person of Indian origin and have come on a visit to / / Note- The default regime under section 115BAC(1A) is the 'new regime'. 'Old regime' can be chosen by opting [Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but Have you deposited amount or aggregate of amounts Have you incurred expenditure of an amount or aggregate 139(1) (If yes, please select the relevant condition from the (Tick) o Yes o No If revised/Defective/Modified, then Have you incurred expenditure of amount or aggregate of  You were in India for 60 days or more during the previous year, and have been in (civ) (Tick (e) (unique number) and date of such notice/order, or if filed u/s 92CD enter date of advance of the crew of an Indian ship and were in India for 182 days or more during the previous India during the previous year and were in India for filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section exceeding Rs. 1 Crore in one or more current account Amount (Rs) (If Yes) of amount exceeding Rs. 2 lakh for travel to a foreign Amount (Rs) (If Yes) drop-down menu) enter Receipt No. and Date of filing / / amount exceeding Rs. 1 lakh on consumption of electricity Amount (Rs) (If Yes) (cii) (ciii) (ci) (d) out of new regime u/s. 115BAC(6) by filing form 10IEA, which should be exercised on or before the due date for applicable year and 365 days or more within the preceding 4 years [Explanation 1(a) of section a) 182 days or more during the previous year and 365 days or more within the preceding India for 365 days or more within the 4 preceding years [section (6)(1)(c)] [where pricing agreement 139(1)] during the previous year? (Yes/No) country for yourself or for any other person? (Yes/No) original return (DD/MM/YYYY) furnishing the return of income u/s 139(1). during the previous year? (Yes/No) Explanation 1 is not applicable] option) (6)(1)(c)] 4 years; or

[ II--󰫼  3(i)]   󰭃 :  77

NIssue C. Non-resident Purchase price price per per Face share (in sharNo. No. No. No. Date of valuCost of Cost of case of Sale  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 subscriptioe (in of of of of e per acquisitioconsideratioacquisitiopurchase sharesharesharesharecase n / sharfrom n n n  You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)] 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 B. Resident but purchase of s s s s  Resident  Resident but not Ordinarily Resident  Non-Name of Type of Shares e existing Residential Status in India (for and have been in India for 120 days or more but less than 182 days during the previous b) 120 days or more during the previous year and 365 days or more within the preceding country or territory by reason of your domicile or residence or any other criteria of similar Are you governed by Portuguese Civil Code as per section 5A? (Tick)   Yes  No (If "YES" please Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, furnish fresh PAOpening  You have been in India for 729 days or less during the 7 preceding years [section not Ordinarily  Yes  No Taxpayer Identification Number (g) shareholde Whether you have held unlisted equity shares at any time during the previous year? (Tick)   Yes  No companCompanClosing balance Whether its shares Type of Name of Shares acquired during the year Do you want to claim the benefit under section 115H? (applicable in case of Whether you were Director in a company at any time during the previous year? (Tick)   Yes  No HUF) In case of non-resident, is there a permanent establishment (PE) in India? (Tick)   Yes  No resident  You were a non-resident during the previous year. S.No. issue(h) (i) 4 years if the total income, other than income from foreign sources, exceeds Rs. 15 lakh. year [section 6(6)(c)] nature [section 6(6)(d) rws 6(1A)] Total period of stay in India during the Total period of stay in India during the 4 Jurisdiction of (ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify PAN Director Identification Number (DIN) (l) (j) balance fill Schedule 5A) PAN Name of Firm following information - (3) Contact number of the representative assessee (1) Name of the representative assessee (2) Email-ID of the representative assessee Resident 6(6)(a)] resident) If yes, please furnish following information - residence r) (Tick applicable option) If yes, please furnish following information in respect of equity shares (m) Whether you are Partner in a firm? (Tick)   Yes  No If yes, please furnish following information are listed or unlisted Company during the year (k) y y Company ) (i) Please specify the jurisdiction(s) of residence during the previous year - - previous year (in days) preceding years (in days) [Explanation 1(b) of section (6)(1)(c)]

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

AUDIT INFORMATION

In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick)  Yes  No If "More than Rs. 1 crore and up to Rs. 10 crores" option is selected at a2i, please If "More than Rs. 1 crore and up to Rs. 10 crores" option is selected at a2i, please

please provide details of Please select the range of total sales/turnover/gross receipts of business select the percentage of amounts received in cash & non a/c payee cheque/ bank draft select the percentage of payments made in cash & non a/c payee cheque/ bank draft Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes   Up to Rs. 1 crore out of the aggregate receipts during the previous year applicable section) a2ii (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in out of the aggregate payments made during the previous year Date of furnishing the a2iii (n) (bii) a2i If (di) is Yes, Whether the accounts have been Acknowledgement  Yes (c)  More than Rs. 1 crore and up to Rs. 10 crores No Sl. Explanation 2A(a) to Section 9(1)(i) Whether assessee has a unit in an International Financial Services Centre and derives income solely in convertible Whether assessee is declaring income only under section  Up to 5%  More than 5%  Up to 5%  More than 5% (dii) audit report? If liable to furnish other audit report, mention whether have you furnished such report. If yes, please If liable to audit under any Act other than the Income-tax act, mention the Act, section and date of Are you liable for Audit u/s 92E?  Yes  No (diii) (di) Section Code Date (DD/MM/YYYY) Acknowledgement number audited u/s 92E? (e) a2  No number (o) Acknowledgement number of the audit report (2) Whether you are an FPI? Yes/No If yes, please provide SEBI Regn. No Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) LEI Number Valid upto date Date of furnishing of audit report (DD/MM/YYYY) (1) Name of the auditor (proprietorship/ firm) (3) Act and section Act and section (DD/MM/YY) (DD/MM/YY) Are you liable to maintain accounts as per section 44AA? (Tick) Yes  No PAN/ Aadhaar No. of the proprietorship/ firm (p) (q) a1 (4) If Yes is selected at (b), mention by virtue of which of the following conditions: Are you liable for audit under section 44AB? (Tick)   Yes  No Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)  Others (Tick)  (biii) (bi) (b)  More than Rs. 10 crores  44AD,  44ADA,  44AE,  44BB No. (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i). foreign exchange?  Yes  No 44AE/44B/44BB/44AD/44ADA/44BBA/44BBC/44BBD  Yes  No (Note: If this percentage is more than 5%, you are liable for audit u/s. 44AB) (Note: If this percentage is more than 5%, you are liable for audit u/s. 44AB) If Yes, furnish the following information below DD/MM/YY provide the details as under: furnishing the audit report?

[ II--󰫼  3(i)]   󰭃 :  79

SOURCES OF FUNDS

NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR Trade name of the NATURE OF Part A-BALANCE SHEET AS ON 31 DAY OF MARCH, 2026 OF THE PROPRIETORY BUSINESS OR Code PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS (OTHER THAN ST From persons specified in section 40A(2)(b) of proprietorship, if S.No. (iii) (ii) (i) BUSINESS Sources of funds (1c + 2c +3+4iii) i BS PROFESSION (fill items below in a case where regular books of account are maintained, otherwise fill item 6) i 4iii aiii biii bv 1c 2c a Advances a iii Statutory Reserve Foreign Currency Loans Unsecured loans (including deposits) iii Total Advances (i + ii) THOSE DECLARING INCOME UNDER SECTIONS 44AD, 44ADA AND 44AE) Proprietor's fund Proprietor's capital Reserves and Surplus Revaluation Reserve Capital Reserve Any other Reserve Total (bi + bii + biii + biv) Total proprietor's fund (a + bv) Loan funds Secured loans Rupee Loans From Banks From others Total ( iiA + iiB) Total (ai + iiC) From Banks From others Total (bi + bii) Total Loan Funds (aiii + biii) Deferred tax liability ii From others c a c ii iv ii v i biii biv A iiA B iiB bii b bi ai b iii ii ii i i C iiC bii bi iii the I. T. Act any

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

APPLICATION OF FUNDS

Government and other Securities - Equity Shares, including share Stores/consumables including packing Government and other Securities - Advances recoverable in cash or in kind Deposits, loans and advances to ii i A aii bii bi iA bi ai ii i i aii av 3c iiiC aiii biv aiv 1e iE Total investments (aiii + biv) Sundry Debtors Total current assets (iE + aii + iiiC + aiv) Total of current assets, loans and advances (av + biv) Interest accrued but not due on loans c Fixed assets Gross: Block Depreciation Net Block (a - b) Capital work-in-progress Total (1c + 1d) Investments Total (ai + aii) Short-term investments Preference Shares Debentures Current assets, loans and advances Current assets Inventories Raw materials Stock-in-process Finished Goods/Traded Goods Total (iA + iB + iC + iD) Cash and Bank Balances Cash-in-hand Balance with banks Total (iiiA + iiiB) Other Current Assets Loans and advances Balance with Revenue Authorities Current liabilities and provisions Current liabilities Sundry Creditors Liability for Leased Assets Interest Accrued on above biii b iii iv iv i Long-term investments a iiiA iiiB C A A D 1d bii B B 1c 2c iB iC iA iD c d e a b c d iii iii ii ii v i biv D C biii C 1b E B 1a iD iB iC a b iii iv material Quoted Unquoted application money or for value to be received corporates and others

[ II--󰫼  3(i)]   󰭃 :  81

Part A-In a case where regular books of account of business or profession are not Manufacturing Account for the financial year 2025-26 (fill items 1 to 3 in a case where regular A Manufacturing Provision for Leave Miscellaneous expenditure not written off or maintained - (furnish the following information as on 31books of account are maintained, otherwise fill items 61 to 65 as applicable) day of March, 2026, in respect of iiB 4a B Evii Aiii 1F B a stNO ACCOUNT CASEdiii 3e iiD 4d iE C D B Total (iE + iiD) Deferred tax asset Opening stock of raw-material Carriage inward Account 4b i i i i Total (iA + iB + iC + iD) Provisions Provision for Income Tax Other Provisions Total (iiA + iiB + iiC) Net current assets (3c - diii) Profit and loss account/ Accumulated balance Total (4a + 4b + 4c) Total, application of funds (1e + 2c + 3e +4d) Debits to manufacturing account Opening Inventory Opening stock of Work in progress Purchases (net of refunds and duty or tax, if any) Direct wages Direct expenses (Di + Dii + Diii) Other direct expenses Factory Overheads Indirect wages Factory rent and rates Factory Insurance Factory fuel and power Factory general expenses Depreciation of factory machinery Total ( i + ii + iii + iv + v + vi) Total of Debits to Manufacturing Account ( Aiii + B + C + D + Evii) Closing Stock Raw material Work-in-progress 2ii Total (2i +2ii) Cost of Goods Produced - transferred to Trading Account (1F - 2) iiA iiC 4c iii iii E F ii ii ii i iii 2i ii ii Amount of total sundry creditors Amount of total stock-in-trade Amount of the cash balance b c d Amount of total sundry debtors a E c 6b 6d C vii 6c iv vi e b d v I iii iv vi v i C D A D 6a iii ii ii iii ii encashment/Superannuation/Gratuity adjusted business or profession)

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

ACREDITS TO TRADING ACCOUNT DEBITS TO TRADING ACCOUNT

Part A-Other direct expenses Trading Account for the financial year 2025-26(fill items 4 to 12 in a case where regular books of account Trading Duties, taxes and cess received or receivable in respect of goods and services Note: Row can be added as per the nature of iii 9iii Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if Other operating revenues (specify nature are maintained, otherwise fill items 61 to 65 as applicable) Union Territory Goods & Services Tax iii C Cix Aiv 4D B vii vii Sale of goods Any other duty, tax and cess Purchases (net of refunds and duty or tax, if any) Carriage inward Any other tax, paid or payable Account a v i i iiia 9i i Revenue from operations Sale of services Total (iiia + iiib) Total (i + ii + iiic) Gross receipts from Profession Union Excise duties VAT/ Sales tax Total (i + ii + iii + iv +v+ vi + vii + viii) Total Revenue from operations (Aiv + B +Cix) Closing Stock of Finished Goods Total of credits to Trading Account (4D + 5) Opening Stock of Finished Goods Duties and taxes, paid or payable, in respect of goods and services purchased Custom duty Counter veiling duty Special additional duty Union excise duty VAT/ Sales tax viii vii iv iii iv vi ix ii b B D ii c x ii i iiib iiic 9ii ii viii iv vi ix xi v i 10viii 10vii 10xi 10vi 10ii 10v viii 10i iv V vi i iii ii 10iii 10iv 10ix 10x iii ii Direct Expenses any) and amount) sold or supplied Direct Expenses (9i + 9ii + 9iii) (UTGST)

[ II--󰫼  3(i)]   󰭃 :  83

CCREDITS TO PROFIT AND LOSS ACCOUNT DEBITS TO PROFIT AND LOSS ACCOUNTProfit on conversion of inventory into capital asset u/s 28(via) ix ix Profit and Loss Account for the financial year 2025-26(fill items 13 to 60 & 66 in a case where Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + Profit on sale of investment being securities Gain (loss) on account of foreign exchange (Fair Market Value of inventory as on the date of Gross Profit from Business/Profession - transferred to Profit and Loss account 10xii Any other income (specify nature and amount) xi Part A-P& L xii viii viii vi vi 14xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) xii Turnover from Intraday Trading Contribution to recognised provident fund 22vii vii Cost of goods produced - Transferred from Manufacturing Account Income from Intraday Trading - transferred to Profit and Loss account Turnover from Futures & Options Trading 12d Income from Futures & Options Trading - transferred to Profit and Loss account Gross profit transferred from Trading Account (12+12b+12d) Other income Rent Commission Interest income Profit on sale of fixed assets Profit on sale of other investment Agricultural income Total (xia + xib) Total of credits to profit and loss account (13+14xii) Freight outward Consumption of stores and spare parts Rents Repairs to building Repairs to machinery Compensation to employees Salaries and wages Bonus Reimbursement of medical expenses Leave encashment Leave travel benefits Contribution to approved superannuation fund Contribution to recognised gratuity fund Contribution to any other fund 12c 12d 12c xia xib xic vii 22viii iii iv ii v x 22iii 22iv 22vi 22ix i 22ii 22v 22i vii b iii iv a iii iv vi ii v x ii v i i regular books of account are maintained, otherwise fill items 61 to 65 as applicable) 12b 12a 12b 12a viii ix 10xi) (6-7-8-9-10xii-11) chargeable to Securities Transaction Tax (STT) fluctuation u/s 43AA conversion)

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

Paid outside India, or paid in India to a Paid outside India, or paid in India to a non-Paid outside India, or paid in India to a non- Any other benefit to employees in respect of Other Insurance including factory, office, car, resident other than a company or a foreign resident other than a company or a foreign Rates and taxes, paid or payable to Government or any local body (excluding i i i i Whether any compensation, included in 22xi, non-resident other than a company or a i i 22x xiia 23iv Yes / No iv x xii 22xi If Yes, amount paid to non-residents Hospitality Traveling expenses other than on foreign traveling Festival celebration expenses xiib Total compensation to employees (total of 22i to 22x) Insurance Medical Insurance Life Insurance Keyman's Insurance Total expenditure on insurance (23i + 23ii + 23iii + 23iv) Workmen and staff welfare expenses Entertainment Conference Sales promotion including publicity (other than advertisement) Advertisement Commission To others Royalty To others Professional / Consultancy fees / Fee for technical services To others Hotel, boarding and Lodging Foreign travelling expenses Conveyance expenses Telephone expenses Guest House expenses Club expenses Scholarship Gift Donation Union excise duty 44ii 44i ii ii ii 23iii 23ii 23i iii ii ii ii i iii iii ii 31iii 23v xi ii v i 30iii 32iii iii which an expenditure has been incurred company taxes on income) paid to non-residents goods, etc. foreign company company

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Others (more than Rs. 1 lakh) where Paid outside India, or paid in India to a non-Gross Turnover or Gross Receipts (iA + iB + iC) (61i limited to Rs.2 61i (i) AND PRESUMPTIVE Any other rate, tax, duty or cess incl STT and resident other than a company or a foreign COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION Crores, however if 61iB + 61iC is less than or equal to 5% of 61i then the i i Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + Rows can be added as required Total PAN/Aadhaar No. is not available (provide name Profit before interest, depreciation and taxes [15 - (16 to 21 + 22xi + 23v + 24 to INCOME CASES Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for 47ii ii 44ix ix i 44x 47i x Amount available for appropriation (56 + 57) Provision for Deferred Tax Other expenses (specify nature and amount) Total Bad Debt (47i + 47ii + 47iii) 44vi iv vi i i VAT/ Sales tax Cess Audit fee Others (amounts less than Rs. 1 lakh) Provision for bad and doubtful debts Other provisions Interest To others Depreciation and amortization Net profit before taxes (50 - 51iii - 52) Transferred to reserves and surplus 44viii 44vii 44iii 44iv 44v ii ii viii vii iii iii iv iii i1 i2 i3 iii v ii ii Balance brought forward from previous year Balance carried to balance sheet in proprietor's account (58 -59) SR.NO Business code Name of Business Profit after tax (53 - 54 - 55) Provision for current tax 46iii 47 i3 47iv 51iii 47 i1 47 i2 47iii CTT company 44vi + 44vii + 44viii +44ix) (47i1+47i2+47i3) and complete address) 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47 iv + 48 + 49)] 44AD limit under 61i is extended to Rs.3 Crores.) amount of Rs. 1 lakh or more is claimed and amount) APPROPRIATIONSPROVISION FOR TAX

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

Registration Number of months Tonnage Whether Presumptive income u/s 44AE for the No. of goods owned/leased/ capacity of for which goods goods carriage (Computed @ Rs.1000 per ton per month carriage carriage was goods hired Through a/c payee cheque or a/c payee owned/leased/hired iA carriage (in in case tonnage exceeds 12MT, or else @ A NO ACCOUNT CASE bank draft or bank electronic clearing Gross Receipts (62i limited to Rs.50 Lakh, however if 62iB + 62iC is less Through a/c payee cheque or a/c payee bank draft or iA IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT Through a/c payee cheque or a/c payee bank draft or bank 62i (i) A MT) Rs.7500 per month) or the amount by assessee a1 NOTE-- If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS 8% of (61iB+61iC), or the amount claimed iiB than or equal to 5% of 62i then limit under 62i is extended to Rs.75 bank electronic clearing system received or prescribed Total presumptive income from goods carriage u/s 44AE [total of column 63(ii) MAINTAINED, furnish the following information for previous year 2025-26 in respect electronic clearing system received or other prescribed (ii) B system received or other prescribed 6% of 61iA, or the amount claimed to have iiA Presumptive Income under section 44ADA (50% of 62i, or the amount 62ii claimed to have been actually earned, (ii) A hired at any time during the year exceeds 10, then , it is mandatory to maintain books of account and have a tax audit NOTE--If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books NOTE--If income is less than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit Any mode other than A and B iC d C Net profit 64i (i) b a ia ib c ic Receipts in Cash Presumptive Income under section 44AD (iiA + iiB) For assessee carrying on Business Gross receipts (a1 + a2) Any other mode Gross profit Expenses iB (ii) B 61ii Add row options as necessary (At any time during the year the number of vehicles should not exceed 10 vehicles) Any mode other than A and B iC COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE SR.NO Business code (a) Name of Business/Profession C Receipts in Cash Total iB SR.NO (b) Business code (i) B (1) (3) (2) (4) Name of Business (5) a2 to have been earned, whichever is higher Lakh) electronic modes received before specified date electronic modes before specified date been earned, whichever is higher UNDER SECTION 44ADA claimed to have been earned, whichever is higher) (5) of table 63(i)] of business or profession - electronic modes before specified date whichever is higher of account and have a tax audit under section 44AB under section 44AB under section 44AB

[ II--󰫼  3(i)]   󰭃 :  87

OTHER INFORMATION the proforma credits, drawbacks, refund of duty b of customs or excise or service tax, or refund of a1 Through a/c payee cheque or a/c payee bank draft or bank Increase in the profit or decrease in loss because of deviation, if any, as per Decrease in the profit or increase in loss because of deviation, if any, as per sales tax or value added tax, or refund of GST, 5b Income Computation Disclosure Standards notified under section 145(2) [column Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate Increase in the profit or decrease in loss because of deviation, if any, from the where such credits, drawbacks or refunds are Premium paid for insurance against risk of 3b 3b d In case of Non-Resident, if the total income comprises of profits and gains from business electronic clearing system received or other prescribed Income Computation Disclosure Standards notified under section 145(2) [column Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate Decrease in the profit or increase in loss because of deviation, if any, from the escalation claims accepted during the previous Premium paid for insurance on the health of 3a Part A- 3a e c 4d b a 6a 4e Other Information (mandatory if liable for audit under section 44AB; for others, fill if applicable) 5c a b 6b   b d c a2 (ii) For assessee carrying on Profession Gross receipts (a1 + a2) Any other mode Gross profit Expenses Net profit Total profit (64i + 64ii) 64iii 65iii 65iv 64ii 65ii 66ii a iia Turnover from speculative activity 65i 66i i iii iv ii Gross Profit Net profit Expenditure, if any Net income from speculative activity (65ii-65iii) Gross receipts / Turnover (iii) iib iic Method of accounting employed in the previous year (Tick)   mercantile  cash write 3) method of valuation specified under section 145A admitted as due by the authorities concerned any other item of income 5d d electronic modes before specified date referred to in sections 44B, 44BB, 44BBA, 44BBC, 44BBD, furnish the following information Is there any change in method of accounting (Tick)   Yes  No XI (3) of Schedule ICDS] XI(4) of Schedule ICDS] Method of valuation of closing stock employed in the previous year write 3) Is there any change in stock valuation method (Tick)   Yes  No method of valuation specified under section 145A Amounts not credited to the profit and loss account, being - the items falling within the scope of section 28 year capital receipt, if any Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) section 36 due to non-fulfilment of conditions specified in relevant clauses damage or destruction of stocks or store [36(1)(i)] employees [36(1)(ib)] 5a OI 5e 5f a c e f ii i

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

Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under Any sum paid to an employee as bonus or ESI Act or any other fund for the welfare of k 6k commission for services rendered, where such Marked to market loss or other expected loss as Amount disallowable under section 40 (a)(i), on Amount disallowable under section 40(a)(ia) on employees to the extent not credited to the Amount of securities transaction paid in respect Expenditure laid out or expended wholly and Expenditure on advertisement in any souvenir, c 6c Any amount of interest paid in respect of Amount of contributions to an approved Amount transferred to any special reserve Expenditure by way of penalty or fine for violation Amounts debited to the profit and loss account, to the extent disallowable account of non-compliance with the provisions account of non-compliance with the provisions a Aa b Ab Amount of contributions to an approved gratuity sum was otherwise payable to him as profits or Amount of discount on a zero-coupon bond Amount of contributions to a recognised Amount of contribution to a pension scheme employees account on or before the due date Expenditure for the purposes of promoting of transaction in securities if such income is not computed in accordance with the ICDS notified exclusively NOT for the purpose of business or brochure, tract, pamphlet or the like, published by Expenditure incurred for any purpose which is an p 6p q 6q 7c d 7d c d 6d g 6g n 6n A h 6h o 6o 7e g 7g e 6e f 6f e i 6i superannuation fund [36(1)(iv)] Amount of bad and doubtful debts [36(1)(vii)] Any other disallowance section 37 of Chapter XVII-B r 6r l 6l dividend [36(1)(ii)] borrowed capital [36(1)(iii)] [36(1)(iiia)] provident fund [36(1)(iv)] referred to in section 80CCD [36(1)(iva)] fund [36(1)(v)] Amount of contributions to any other fund [36(1)(va)] Provision for bad and doubtful debts [36(1)(viia)] [36(1)(viii)] family planning amongst employees [36(1)(ix)] included in business income [36(1)(xv)] u/s 145(2) [36(1)(xviii)] Total amount disallowable under section 36 (total of 6a to 6r) 6s Expenditure of capital nature [37(1)] Expenditure of personal nature [37(1)] profession [37(1)] a political party [37(2B)] of any law for the time being in force Any other penalty or fine offence or which is prohibited by law Amount of any liability of a contingent nature Any other amount not allowable under section 37 Total amount disallowable under section 37 (total of 7a to 7i) under section 40 of Chapter XVII-B m 6m 7j a 7a b 7b h 7h j 6j s f 7f 7i j i

[ II--󰫼  3(i)]   󰭃 :  89

Any sum payable as interest on any loan or Amount paid otherwise than by account payee borrowing from such class of non-banking financial Any sum payable as interest on any loan or Any sum paid by the assessee as an employer for Any sum payable as interest on any loan or companies as may be notified by the Central borrowing from any scheduled bank or a co-Any sum payable to a micro or small enterprise cheque or account payee bank draft or use of 10da da Amount disallowable under section 40(a)(ib), on Amount disallowable under section 40(a)(iii) on setting up or as contribution to any fund, trust, Any sum payable by way of contribution to any borrowing from any public financial institution or a operative bank other than a primary agricultural beyond the time limit specified in section 15 of the 10e e Amount of interest, salary, bonus, commission electronic clearing system through a bank account or Government, in accordance with the terms and b 9b 10d 10h d d h 9d account of non-compliance with the provisions account of non-compliance with the provisions Any amount disallowed under section 40 in any preceding previous year but Any amount disallowed under section 43B in any preceding previous year but Any sum payable to an employee as bonus or State financial corporation or a State Industrial credit or a primary co-operative agricultural and Any sum payable to the Indian Railways for the use Ac d Ad c Amount of tax or rate levied or assessed on the Amount paid by way of royalty, license fee, or remuneration paid to any partner or member Amounts paid to persons specified in section through such electronic mode as may be prescribed, company, AOP, or BOI or society or any other Any sum in the nature of tax, duty, cess or fee under provident fund or superannuation fund or gratuity conditions of the agreement governing such loan or Micro, Small and Medium Enterprises Development 10b h Ah b 8B 10c B c 10a 10g Ae g Ag a a g e 9a of Chapter XVII-B Any other disallowance allowable during the previous year commission for services rendered Ai i of Chapter VIII of the Finance Act, 2016 basis of profits [40(a)(ii)] Amount paid as wealth tax [40(a)(iia)] service fee etc. as per section 40(a)(iib) inadmissible under section [40(b)/40(ba)] Total amount disallowable under section 40(total of Aa to Ai) 8Aj allowable during the previous year section 40A 40A(2)(b) disallowable under section 40A(3) Provision for payment of gratuity [40A(7)] institution [40A(9)] Any other disallowance Total amount disallowable under section 40A (total of 9a to 9e) any law fund or any other fund for the welfare of employees investment corporation borrowing rural development bank Any sum payable towards leave encashment of railway assets Act, 2006 Total amount allowable under section 43B (total of 10a to 10h) 10i 9f 10f Af c 9c e 9e f f f j i

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

Any sum payable as interest on any loan or borrowing from such class of non-banking financial Any sum payable as interest on any loan or DETAILSAny sum payable as interest on any loan or companies as may be notified by the Central borrowing from any scheduled bank or a co-Any sum payable to a micro or small enterprise 11da da Any sum payable by way of contribution to any borrowing from any public financial institution or a Government, in accordance with the terms and operative bank other than a primary agricultural beyond the time limit specified in section 15 of the 11e e QUANTITATIVE Whether assessee is exercising option under subsection 2A of section 92CE Tick)Yes  11d d 11h h Any amount debited to profit and loss account of the previous year but Any sum payable to an employee as bonus or State financial corporation or a State Industrial conditions of the agreement governing such loan or credit society or a primary co-operative agricultural Any sum in the nature of tax, duty, cess or fee under provident fund or superannuation fund or gratuity Any sum payable to the Indian Railways for the use Micro, Small and Medium Enterprises Development Amount of income or expenditure of prior period credited or debited to the Interest disallowable under section 23 of the Micro, Small and Medium Part A - 11b b No 11c c 11a 11g a g Quantitative details (mandatory if liable for audit under section 44AB) In the case of a trading concern In the case of a manufacturing concern Raw materials Opening stock (a) (b) Sales during the previous year disallowable under section 43B borrowing Total amount disallowable under Section 43B (total of 11a to 11h) 11i Total amount outstanding (total of 12a to 12h) 12i Amount of expenditure disallowed u/s 14A Closing stock 12d d i i Act, 2006 any law fund or any other fund for the welfare of employees commission for services rendered investment corporation and rural development bank Any sum payable towards leave encashment of railway assets Amount of credit outstanding in the accounts in respect of Union Excise Duty VAT/sales tax Any other tax Amounts deemed to be profits and gains under section 33AB or 33ABA Any amount of profit chargeable to tax under section 41 profit and loss account (net) Enterprises Development Act, 2006 Purchase during the previous year Shortage/ excess, if any 12a 12b 12g 12h 11f 12c 12e 12f a b g h f c e f QD [If yes, please fill schedule TPSA]

[ II--󰫼  3(i)]   󰭃 :  91

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

92 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II--SEC. 3(i)] SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)

ISALARIES

HOUSE PROPERTY

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

[ II--󰫼  3(i)]   󰭃 :  93

Income/ receipts credited to INCOME FROM BUSINESS OR PROFESSIONprofit and loss account considered under other heads of 3 income or chargeable u/s (Item No. A 115BBF or of Schedule VDA) Expenses debited to chargeable u/s u/s 115BBH (net of Cost of Acquisition) g 3g profit and loss Interest payable on borrowed capital 115BBG or Profit or loss included in 1, which is referred to in section Any other exempt account considered 4a Profit before tax as per profit and loss account (item 53, 61(ii), 62(ii), 63(ii), 64(iii), 65(iv) and Net profit or Loss from Specified Business u/s 35AD included in 1 (enter -ve chargeable u/s other than Dividend income 44AD/44ADA/44AE/44B/44BB/44BBA/44BBC/44BBD/44DA (drop down to be income (specify Total exempt income (5a + 5b + Balance (1- 2a - 2b - 3a - 3b - 3c - 3d - 3e - 3f -3g- 4a-4b- 5d-5A) Schedule Net profit or loss from speculative business included in 1 (enter -ve sign in case Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown Share of income Share of income Income under the head "Income from house property" (Ʃ1k + 2) 4a 1h h c Income or receipts credited to Profit and Loss account but not chargeable to tax under (Details are to be filled in the drop down to 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. Computation of income from business or profession dii 2a 2b 4b b d a 5a 5b 3dii 2a 2b 4b 5d Pass through income/Loss if any * NOTE ► NOTE ► 5A 5A Arrears/Unrealised rent received during the year less 30% under other heads of 30% of 1f Total (1g+ 1h) Income from house property 1 (1f - 1i + 1j) (fill up details separately for each property) 66(ii) of P&L) u/s 115BBG provided) BP d f d be provided in e-filing utility) From business or profession other than speculative business and specified business of loss) [Sl.no.12b of Trading account + Sl.no 65iv of Schedule P&L] sign in case of loss) 115BBH Salaries u/s 115BBF to be provided and capture as individual line item) Income credited to Profit and Loss account (included in 1) which is exempt from firm(s) from AOP/ BOI nature and amount) Total (ci + cii) 5ciii) Salaries di a b c e b a c 1g 1i 1j g i j A 1k k (if negative take the figure to 2i of schedule CYLA) iii ii 7b 7d 7c 5ciii cii 3di 3b 3d 3c 3e 3f i 7a ci 3a the Act while computing the income under this head Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.

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

income/related to income chargeable Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount u/s 115BBF or u/s u/s 115BBH (other than Interest disallowable under section 23 of the Micro, Small and Medium Enterprises debited to profit and loss account (item x(4) of Schedule ESR) (if amount deductible Any other income not included in profit and loss account/any other expense not Any other amount allowable as deduction 115BBG or u/s 8b Decrease in profit or increase in loss on account of ICDS adjustments and deviation Cost of Acquisition u/s Depreciation allowable under section 32(1)(i) Any amount debited to profit and loss account of the previous year but disallowable Development Act,2006(17 of Part A-OI) Deemed income under section 32AD/ 33AB/ 33ABA/ 35ABA /35ABB/ 40A(3A)/ Expenses debited to profit and loss account which relate to exempt Expenses debited to profit and loss account which relate to exempt income and disallowed u/s Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule- allowable (including income from salary, commission, bonus and interest from firms Increase in profit or decrease in loss on account of ICDS adjustments and deviation Any amount disallowed under section 40 in any preceding previous year but Any amount disallowed under section 43B in any preceding previous year but ii i 7g under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it g 8a 8b 12ii 8a 12i Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) Profits and gains of business or profession deemed to be under - Profit or loss after adjustment for depreciation (10 +11 - 12iii) 115BBH 12iii in method of valuation of stock (Column 3b + 4e of Part A- OI) 115BBH) Depreciation allowable under Income-tax Act 72A/80HHD/ 80-IA Any other item of addition under section 28 to 44DA Deduction allowable under section 32(1)(iii) Income (13+26-33) u/s 115BBF u/s 115BBG income 14A (16 of Part A-OI) Total (7a + 7b + 7c + 7d + 7e + 7f +7g+ 8a+8b) Adjusted profit or loss (6+9) Depreciation and amortization debited to profit and loss account DEP) (Make your own computation refer Appendix-IA of IT Rules) Total (12i + 12ii) section 36 (6 s of PartA-OI) section 37 (7j of PartA-OI) section 40 (8Aj of PartA-OI) section 40A (9f of PartA-OI) under section 43B (11i of PartA-OI) Deemed income under section 41 Deemed income under section 43CA in which individual/HUF/prop. concern is a partner) in method of valuation of stock (Column 3a + 4d of Part A - OI) will go to item 24) allowable during the previous year (8B of PartA-OI) allowable during the previous year (10i of PartA-OI) Total (27+28+29+30+31+32) Section 44AD (61(ii) of schedule P&L) Section 44ADA (62(ii) of schedule P&L) Section 44AE (63(ii) of schedule P&L) Section 44B e f iii 35iii 35i iii i 7f 35iv 35ii iv ii 7e

[ II--󰫼  3(i)]   󰭃 :  95

Net Profit or loss from business or profession other than speculative business and Adjustment as per second Income of current year (Fill this Business income Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), AND MACHINERY 3b Rate (%) specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not Type of Business income Business loss Sl. A37 Income chargeable under the head 'Profits and gains from business or profession' Loss to be set off (Fill this row only if figure column only if figure is zero or remaining after set Net profit or loss from business or profession other than speculative and 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance Act Written down value on the first proviso to sub-section (3) of Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as 3a Deductions in accordance with section 28 to 44DA (other than deduction under section, (i) 35AD, (ii) DEPRECIATION ON PLAN applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+ 37b + 37c + 37d Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from (item 4 of set off Schedule DPM Section 44DA Block of assets Total (3a + 3b) (iii) (ii) (iv) (i) D i D Computation of income from speculative business Computation of income from specified business under section 35AD Intra head set off of business loss of current year 35vii vii C49 (A37) d a b e f B c Section 44BBD Income chargeable under Rule 7 Deemed income chargeable under Rule 7B(1A) Income other than Rule 7A, 7B & 8 (Item No. 36) C Profit or loss from specified business (43 + 44 -45) Income from Specified Business (46-47) (if loss, take the figure to 7xix of schedule CFL) A37+B42+C48) E Income from specified business 37a 37d 37f off positive) (C48) Section 44BB Section 44BBA Section 44BBC Total (35i to 35vii) specified business (34 + 35viii) Deemed income chargeable under Rule 7A Deemed income chargeable under Rule 7B(1) Deemed income chargeable under Rule 8 [4b-(37a+37b+37c+37d+37e)] Net profit or loss from speculative business as per profit or loss account (Item No. 2a) Additions in accordance with section 28 to 44DA Deductions in accordance with section 28 to 44DA Income from speculative business (39+ 40 - 41) (if loss, take the figure to 6xix of schedule CFL) Net profit or loss from specified business as per profit or loss account Additions in accordance with section 28 to 44DA Deductions in accordance with section 35AD(1) is negative) Income from speculative business Total loss set off (ii + iii) Loss remaining after set off (i - iv) day of previous year section 115BAC (Refer to rule 5) deduction under any other section) 37b 37c 37e (3) = (1) - (2) (2) (B42) (1) + 37e + 37f) 32 or 35 on which deduction u/s 35AD is claimed) drop down menu) 35viii 35via 35vib 35vic iii vib iv via vic ii B42 C48 viii 35v v v NOTE Form 3CE) Please include the income of the specified persons referred to in Schedule SPI while computing the income under this head

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

Proportionate aggregate Additional depreciation relating depreciation allowable in the Capital gains/ loss under section Amount on which depreciation Additions for a period of 180 Consideration or other Consideration or other to immediately preceding year Amount on which depreciation Additions for a period of less Depreciation disallowed under event of succession, Expenditure incurred in Written down value on the last OTHER ASSETSRate (%) DEPRECIATION ON Land Additions for a period of 180 realization during the previous Additional depreciation, if any, on asset put to use for less than Total depreciation Block of assets Furniture and Written down value on the first days or more in the previous Intangible Ships (5 + 8 -3 - 4 -7 -19) (enter negative at full rate to be allowed (3 + 4 -than 180 days in the previous realizations during the year out at half rate to be allowed (7-8) Additional depreciation, if any, section 38(2) of the I.T. Act (out Net aggregate depreciation (15- amalgamation, demerger etc. (out connection with transfer of asset/ day of previous year (6+ 9 -15) Depreciation on other assets (Other than assets on which full capital expenditure is allowable as Schedule DOA Depreciation on 6 at full rate Depreciation on 9 at half rate (iii) (iv) (ii) (i) (vi) (v) (vii) Nil days or more in the previous year year out of 3 or 4 on 7 (10+11+12+13+14) day of previous year year 5) (enter 0, if result is negative) year of 7 (enter 0, if result is negative) on 4 180 days of column 15) 16) of column 17) assets only if block ceases to exist) (enter 0 if result is negative) deduction) fittings assets

[ II--󰫼  3(i)]   󰭃 :  97

SUMMARY OF DEPRECIATION ON ASSETS

Proportionate aggregate depreciation allowable in the Capital gains/ loss under section Consideration or other Amount on which depreciation Additions for a period of less Consideration or other Depreciation disallowed under event of succession, Expenditure incurred in Written down value on the last Block entitled for depreciation @ 30 Amount on which depreciation 1b b realization during the previous at full rate to be allowed (3 + 4 -than 180 days in the previous realizations during the year out section 38(2) of the I.T. Act (out amalgamation, demerger etc. connection with transfer of asset/ (5 + 8 -3-4 -7 -16) (enter negative day of previous year (6+ 9 -12) Schedule Block entitled for depreciation @ 40 per cent Block entitled for depreciation @ 45 per cent Block entitled for depreciation @ 40 per cent Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as 2c at half rate to be allowed (7-8) Net aggregate depreciation (12- Block entitled for depreciation @ 15 per cent per cent Block entitled for depreciation @ 5 per cent Block entitled for depreciation @ 10 per cent 2a 2b 1c 1d c d B c 1a a a Depreciation on 6 at full rate Depreciation on 9 at half rate Total depreciation (10+11) Total depreciation on building (total of 2a + 2b + 2c) Furniture and fittings (Schedule DOA- 14v or 15v as applicable) Intangible assets (Schedule DOA- 14vi or 15vi as applicable) Ships (Schedule DOA- 14vii or 15vii as applicable) 2d d Total depreciation on plant and machinery ( 1a + 1b + 1c+1d) 1e e 5) (enter 0, if result is negative) year of 7 assets ( Schedule DPM - 17iv or 18iv as applicable) DEP deduction under any other section) year out of 3 or 4 (enter 0, if result is negative) of column 12) 13) (out of column 14) only if block ceases to exist) (enter 0 if result is negative) (Schedule DPM - 17ii or 18ii as applicable) (Schedule DPM - 17iii or 18iii as applicable) (Schedule DOA- 14ii or 15ii as applicable) (Schedule DOA- 14iii or 15iii as applicable) (Schedule DOA- 14iv or 15iv as applicable) (Schedule DPM -17i or 18i as applicable)

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

DEEMED CAPITAL GAINS Gains Full value of consideration adopted as per section Sl No Expenditure of the nature Amount, if any, debited to Amount of deduction in excess of the Amount of deduction 50C for the purpose of Capital Gains () [in case (aii) amount debited to profit and loss account referred to in section profit and loss account allowable CAPITAL GAINSaiii iii Block entitled for depreciation @ 15 per Block entitled for depreciation @ 40 per cent Block entitled for depreciation @ 45 per cent Block entitled for depreciation @ 10 per cent Block entitled for depreciation @ 40 per cent In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the 2b 2c Block entitled for depreciation @ 30 per cent Block entitled for depreciation @ 5 per cent does not exceed 1.10 times (ai), take this figure as (ai), 2a 1a 1b 1c 1d a b c d a b c Short-term Capital (1) (2) (4) = (3) - (2) NOTE Total depreciation (1e+2d+3+4+5) Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) 35(2AB) 35(1)(i) Schedule DCG Deemed Capital Gains on sale of depreciable assets 35(1)(iia) 35(1)(iii) 35(1)(iv) 35(2AA) 35(1)(ii) 35CCC 35CCD Total Furniture and fittings (Schedule DOA- 17v) Intangible assets (Schedule DOA- 17vi) Ships (Schedule DOA- 17vii) Total (1e+2d+3+4+5) viii vii iii iv ix X ii i V vi cent(Schedule DPM - 20i) (Schedule DPM - 20iv) (Schedule DOA- 17iv) details as per Schedule RA. From sale of land or building or both (fill up details separately for each property) Schedule CG (Schedule DPM - 20ii) (Schedule DPM - 20iii) Total (1a +1b + 1c+1d) (Schedule DOA- 17ii) (Schedule DOA- 17iii) Total (2a + 2b + 2c) Short-term Capital Gains (STCG) (Sub-items 4 and 5 are not applicable for residents) Value of property as per stamp valuation authority or else take (aii)] 2d Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY 1e e d ai aii A a b ii i (3)

[ II--󰫼  3(i)]   󰭃 :  99

a Loss to be disallowed u/s 94(7) or 94(8)- for 3d example if asset bought/acquired within 3 months prior to record date and d Address of Fair market value as per Rule Fair market value as per Rule Full value of consideration (higher of ai Net worth of the undertaking or division(6(e) of b From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business ia a dividend/income/bonus units are received, then ib b i ii iii Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is Pin Name of property, 2ai 2aii 2aii 2b NOTE Amount S.No. State 11UAE(2) Short term capital gains from slump sale (2aiii-2b) 11UAE(3) or aii) Form 3CEA) c trust on which STT is paid under section 111A or 115AD(1)(ii) proviso (for FII) (where A4 is For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as In case securities sold include shares of a company i Expenditure wholly and exclusively in connection loss arising out of sale of such asset to be ignored shares determined in the prescribed iii a Deduction under section 54B/54G/54GA (Specify details initem No. of buyer(s) code quoted by buyer in the documents. Country code, buyer(s) share A2c biii biii iii 1d d ► Short-term Capital Gains on Immovable property (1c - 1d) From slump sale not applicable) company (to be computed with foreign exchange adjustment under first proviso to section 48) other than quoted shares, enter the following details b Cost of Improvement without indexation with transfer Balance (aiii - biv) Cost of Improvement without indexation Balance (3a - 3biv) (Enter positive value only) Short-term capital gain on equity share or equity oriented MF (STT paid) (3c +3d) STCG on transactions covered u/s 111A STCG from sale of shares not covered in sl.no. 4a or sale of debentures per section 115AD manner a c e A4a D below) In case of transfer of immovable property, please furnish the following details (see note) i 3c A1e A3e iv ii 3a c A4b bii biv 1c bi e a iv ii bi biv bii b i In case of more than one buyer, please indicate the respective percentage share and amount. f Zip code

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

Sl. Previous year in Section under which deduction which asset Previous year Amount not used claimed in that in which Loss to be disallowed u/s 94(7) or 94(8)- for for new asset or year asset example if security bought/acquired within 3 In case of asset (security/unit) loss to be disallowed u/s 94(7) remained Amount utilized out of acquired/ Full value of consideration in respect or 94(8)- for example if asset bought/acquired within 3 Whether any amount of unutilized capital gain on asset transferred during the previous years ic ic c c months prior to record date and unutilized in a d constructed Capital Gains account 5d months prior to record date and dividend/income/bonus of unquoted shares adopted as per unquoted shares adopted as per section 50CA shown below was deposited in the Capital Gains Accounts Scheme within due date for that dividend/income/bonus units are received, then 6d d account (X) year? ii ia Fair market value of unquoted shares ib for the purpose of Capital Gains (higher of a or iii Expenditure wholly and exclusively in connection with units are received, then loss arising out of sale of such asset ii b a section 50CA for the purpose of iii loss arising out of sale of such security to be Short-term capital gain on sale of securities (other than those at A3 above) by an FII (5c In case assets sold include shares of a company other Full value of consideration in respect of assets other than Deemed short term capital gains on depreciable assets (6 of ii aii i a e A5e biii biii 6e e From sale of assets other than at A1 or A2 or A3 or A4 or A5 above determined in the prescribed manner b) iii Total (ic + ii) aiii transfer Amount deemed to be short term capital gains i Capital Gains (higher of a or b) securities other than unquoted shares iii Total (ic + ii) Balance (5aiii - biv) ignored (Enter positive value only) +5d) than quoted shares, enter the following details in respect of unquoted shares Cost of Improvement without indexation Balance (6aiii - biv) to be ignored (Enter positive value only) schedule- DCG) Deduction under section 54G/54GA STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e -6f) o Yes o No o Not applicable. If yes, then provide the details below iv iv ii ii i c aiii b bi A6g biv bii bi 6f b f g 5c 6c c biv bii 2022-23 54G/54GA i New asset acquired/constructed

[ II--󰫼  3(i)]   󰭃 :  101

Long-term Capital Gains

(c) Cost of Improvement with indexation Item No. Capital Loss on buy back of shares [Short Term Capital loss @20% / 30% / Cost of acquisition with indexation Rate as Whether A1 to A8 Section Country per Treaty Amount of STCG included in A1-A8 but claimed as not chargeable to tax or chargeable at Applicable rate] Full value of consideration adopted as per section 50C for the purpose of (b & c applicable only for Residents for computational purposes under Total (only for the purpose of computing eiB)(biia + Ʃbiib(c) + biii) biib(c) Sl. No. Rate as per I.T. Act Amount of Article of TRC above in iia biia rate [lower of of I.T. name & DTAA income A(A) A(A) iii aiii Act (6) or (9)] Code obtained special rates as per DTAA(Applicable for non-residents only) Total amount of STCG claimed as chargeable to tax at special (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8- Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as second proviso to section 112(1)(a) where acquisition is before 23rd July (Applicable for Residents for computational purposes under second proviso Total amount of STCG claimed as not chargeable to tax as per (Applicable only for Residents for computational purposes under second Date of purchase/ acquisition DD/MM/YYYY Date of DD/MM/YYYY Amount deemed to be short term capital gains u/s 54B/54G/54GA, other than at iva biva b Pass Through Income/Loss in the nature of Short-Term Capital Gain, (Fill up schedule PTI) Pass Through Income/ Loss in the nature of Short-Term Pass Through Income/Loss in the nature of Short-Term Pass Through Income/Loss in the nature of Short-Term II b which (Y/N) A9a b a Total cost of improvement A9b A10 A8b b if not A8 A8a A8c iib a c iii iv a ii c i biii biv aii ai b Long-term capital gain (LTCG) (Sub-items, 5, 6, 7 & 8 are not applicable for residents) Value of property as per stamp valuation authority (a) Cost of improvement without indexation Balance (aiii - biv ) From sale of land or building or both (fill up details separately for each property from a to f) (b) Year of improvement Add row Expenditure wholly and exclusively in connection with transfer Total A9a+A(A)) (ai), or else take (aii)] 2024) Total amount deemed to be short term capital gains (aXi + aXii +aXiii+ b) DTAA rates as per DTAA sl.no.2d/2e of schedule OS) proviso to section 112(1)(a) where acquisition is before 23rd July 2024) to section 112(1)(a) where acquisition is before 23sale/transfer July 2024) (A8a + A8b + A8c) included (1) (8) (7) (3) (5) (6) (2) (4) (10) (9) 'a' B i biib(a) bi 1c A7 2023-24 54B/54G/54GA 2024-25 54B/54G/54GA Capital Gain, chargeable @ 20% Capital Gain, chargeable @ 30% Capital Gain, chargeable at applicable rates iii ii I rd

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

Where acquisition is before 23 July 2024 (for residents only) ei rd Balance (aiii - biva) Long term Capital Gains on Immovable property (1ca - 1d) B1ea ea B1ei(A) A. Tax as per 112(1)(a)(ii)(B) (1e*12.5%)

B1ei(B) (Applicable for Residents for computational purposes under second proviso to (Applicable for Residents for computational purposes under second proviso to B. Tax for the purposes of second proviso to section 112(1)(a) (1ea*20%) a section 112(1)(a) where acquisition is before 23 July 2024 ) section 112(1)(a) where acquisition is before 23 July 2024) ca 1ca rd rd Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section Net worth of the undertaking or division(6(e) of Form (Note : Tax computed at (ei) is for determining 'excess amount to be ignored in From sale of (i) listed securities (other than a unit) or zero coupon bond as per Section 112(1); (ii) GDR 194-IA or is quoted by buyer in the documents. b 2b NOTE ► From slump sale iii Full value of consideration (higher of ai or aii) i ii Fair market value as per Rule 11UAE(2) Fair market value as per Rule 11UAE(3) 3CEA) c (only for the purpose of computing eiB) Excess amount, if any, that is required to be ignored as per second proviso to B1eii Long term capital gains from slump sale (2c-2d) of an Indian company referred in sec. 115ACA (applicable only for resident individuals) (only for the purpose of computing eiB) iii e(ii)' ) Deduction under sections 54F (Specify details in item D 2aii 2aii 2ai eii Name of Address of property, Country code, In case of more than one buyer, please indicate the respective percentage share and Balance (2aiii - 2b) B2e biii d 3d Amount S.No. Pin code and state 2c e In case of transfer of immovable property, please furnish the following details (see note) ii iv B1e B1g B1h d Deduction under section 54/54B/54D/54EC/54F/54G/54GA (Specify details in item D below) i bi bii c Balance (3a - biv) 3c Long-term Capital Gains on Immovable property (1c - 1d) Deduction u/s 54EC /54F (Specify details in item D below) a 3a b biv section 112(1)(a) (for residents only) B1ei(A)- B1ei(B) below) e f No. of buyer(s) buyer(s) share Zip code Total Long-term Capital Gains on all Immovable properties (ƩB1e) Total excess tax to be ignored (ƩB1eii) d 2d 1d amount. (In case of negative, to be considered as nil) g h

[ II--󰫼  3(i)]   󰭃 :  103

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 LTCG on unlisted shares or listed debentures (5a-5b) c referred in sec. 115AC, (iii) securities by FII as referred to in sec. 115AD (other than securities referred adopted as per section 50CA for b a Deduction under sections 54F (Specify details in 5b ic B5c e Long-term Capital Gains on assets at B3 (3c - 3d) For NON-RESIDENTS- from sale of unlisted shares or listed debenture of Indian company (to be to in section 112A for which column B7 is to be filled up) the purpose of Capital Gains In case assets sold include shares of a company other than quoted shares, enter the following B3e LTCG computed without indexation benefit in In case securities sold include shares of a company other than quoted shares, enter the following shares determined in the B7c LTCG on sale of foreign exchange asset (as per ii Deduction under sections 54F (Specify details in item D Deduction under sections 54F (Specify details in item D b b 4b 7b c a Deduction under section 54F (Specify details in item D Less deduction under section 115F (Specify details in Long-term Capital Gains on sale of capital assets at B7 (7a - 7b) ia ib b 8a 5a From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is LTCG u/s 112A [Column 14 of Schedule 115AD(1)(b)(iii) a B6e 7a For FII/FPI(NON-RESIDENTS) - From sale of equity share in a company or unit of equity-oriented fund or unit of item D below) i a i Long-term Capital Gains on assets at B6 in case of NON-RESIDENT (6c - 6d) b a iii a aii biii d 8b 6d e Total (ic + ii) iii From sale of foreign exchange asset by NON-RESIDENT INDIAN (If opted under chapter XII-A) Long-term Capital Gains on sale of capital assets at B4 (4a - 4b) Balance (aiii - biv) Balance LTCG on sale of foreign exchange asset (8a- 8b) From sale of assets where B1 to B8 above are not applicable c B4c computed with foreign exchange adjustment under first proviso to section 48) (higher of a or b) details respect of unlisted shares or listed debentures details prescribed manner securities other than unquoted shares section 115F)(computed without indexation) 4a a c paid under section 112A below) a business trust on which STT is paid under section 112A read with section 115AD item D below) below) below) B8c LTCG u/s 112A (column 14 of Schedule 112A) b c iv ii i aiii biv bii bi 6c proviso]

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

Full value of consideration in c ic Amount Previous year in Rate as respect of unquoted shares Item No. B1 Whether utilized out which asset per Section Rate as to B11 a adopted as per section 50CA for Whether any amount of unutilized capital gain on asset transferred during the previous year shown Capital Loss on buy back of shares (Long Term Capital loss @12.5%) b a B(A) ia ib Deduction under section 54D//54F/54G/54GA d Country name rate [lower Amount of Sl. TRC acquired/constructed of Capital Treaty B10 Sl. Previous year Amount not used for new asset Section under which No. income & Code of I.T. per I.T. above in Article of DTAA below was deposited in the Capital Gains Accounts Scheme within due date for that year? shares determined in the Long-term Capital Gains on assets at B9 above (9c- (can be claimed only if respective Dividend income u/s 2(22)(f) is offered in 1aiii or sl.no.2d/2e ii the purpose of Capital Gains Amount of LTCG included in items B1 to B11 but claimed as not chargeable to tax or chargeable at iii obtained Act Act Total amount deemed to be long-term capital gains (aXi + aXii + aXiii + b) e biii aii 9d B(A) of (6) or 54/54B/54D/54F/54G/54GA/ Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% u/s ii Gains New asset acquired/constructed Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% in which asset deduction claimed in that or remained unutilized in (Specify details in item D below) (Y/N) (9)] which B9e 2023-24 a1 a2 B11a1 B11a2 (1) included (8) (7) (9) (6) (10) (2) (3) (4) aiii iii i. Total (ic + ii) Amount deemed to be long-term capital gains, other than at 'a' 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 iv i ii Pass Through Income/Loss in the nature of Long-Term Capital Gain (Fill up schedule PTI) (B11a1+B11a2) B12a Total (bi + bii+biii) Balance (9aiii - biv) b a 9d) of schedule OS) prescribed manner (higher of a or b) assets other than unquoted shares Amount deemed to be long-term capital gains o Yes o No o Not applicable. If yes, then provide the details below b special rates in India as per DTAA (Applicable for non-residents only) iii b c i biv II bii 9c bi I (5) 2022-23 54/54D/54F/54G/ 54GA 2024-25 54/54B/54D/54F/54G/54GA B12b B11 if not 54GB 112A under sections other than u/s 112A account Capital gains account (X) year

[ II--󰫼  3(i)]   󰭃 :  105

Amount deposited in Capital Gains Accounts Scheme before due date Amount deposited in Capital Gains Accounts Scheme before due date Total long term capital gain chargeable under I.T. Act (B1g + B2e + B3e + B4c + B5c+ B6c + Cost of purchase/ construction of new land or building for industrial Amount deposited in Capital Gains Accounts Scheme before due date C1 C2 C3 Amount deposited in Capital Gains Accounts Scheme before due date Amount invested in specified/notified bonds Date of purchase/construction of new asset in an area other than urban area Cost and expenses incurred for purchase or construction of new asset iv civ ii cii dd/mm/yyyy Deduction claimed u/s 54B B13 Date of purchase /construction of new residential house Date of purchase of new agricultural land Information about deduction claimed against Capital Gains iv biv In case of deduction u/s 54/54B/54D/54EC /54F/54G/54GA/115F give following details Deduction claimed u/s 54 iv aiv Deduction claimed u/s 54EC Deduction claimed u/s 54D Deduction claimed u/s 54G Deduction claimed u/s 54F iv eiv ii dii Sum of Capital Gain Incomes (8ii + 8iii + 8iv + 8v + 8vi + 8vii of table E below) Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) Income chargeable under the head "CAPITAL GAINS" (C1 + C2) iii fiii ii fii Date of transfer of original asset b Date of transfer of original asset Cost of new agricultural land Amount of deduction claimed Date of transfer of original asset i Cost of new residential house Amount of deduction claimed Date of acquisition of original asset Date of purchase of new land or building Amount of deduction claimed Date of investment Amount of deduction claimed Date of transfer of original asset Cost of new residential house Date of purchase/construction of new residential house Amount of deduction claimed Date of transfer of original asset from urban area dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy a d c e f dd/mm/yyyy undertaking C1 C2 C3 B7c + B8c+ B9e + B10 + B11 - B12a + B(A)) (ivb) Account number (ivc) IFS code (iva)Date of deposit dd/mm/yyyy i (ivb) Account number (ivb) Account number ii bii (ivc) IFS code (ivc) IFS code (iva) Date of deposit (iva) Date of deposit dd/mm/yyyy dd/mm/yyyy iii ii iii iii iii iv iii v v v ii v i i i i aiii biii diii div aii ciii eiii bv ai av cv eii ev bi ci di ei fi (ivb) Account number (ivc) IFS code (iva) Date of deposit dd/mm/yyyy (not exceeding fifty lakh rupees) dd/mm/yyyy dd/mm/yyyy (

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

Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a &

B13a which is chargeable under DTAA)

(B1g* + Capital B2e+ Loss to B3e+ be set ( B4c+ off A3e(A1e+ ( B5c+ (Fill A5eA2c+ + Current B6e+ this A4a** + A4b+ year's B7c+ row i A8bB12b A9b A6g+ + capital B8c+ only, if A8a* * + A7+ gains B9e+ figure A(AA8c+A(+ remainiB10+ computA(A) ) ) A)) Capital Gain of current ng after Type of S. B11a1 ed is year (Fill this column Long term ) set off (A3e+ Capital N+ Short term capital loss negativonly if computed figure capital Loss DTADTA (8=1-2-A4a+ B11a2Gain o. Applicab ii 20% e) is positive) 20% 12.5% A A ETotal deduction claimed (1a + 1b + 1c + 1d + 1e + 1f + 1g + 3-4-5-6-A8a + + % le rate Amount deposited in Capital Gains Accounts Scheme before due date i Amount deposited in Capital Gains Accounts Scheme before due date Cost and expenses incurred for purchase or construction of new asset 1i Date of purchase/construction of new asset in SEZ 1h) rate rate dd/mm/yyyy iv giv Deduction claimed u/s 115F (for Non-Resident Indians) Deduction claimed u/s 54GA iv fiv ii gii 7) Amount of deduction claimed Date of transfer of original asset from urban area Date of transfer of original foreign exchange asset Amount invested in new specified asset or savings certificate Date of investment Amount of deduction claimed dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy iii giii g h B(A)) A(A)) Amount of deduction claimed (ivb) Account number (ivb) Account number iii iv v v ii i i hiii hiv hii gv fv gi hi (ivc) IFS code (ivc) IFS code (iva)Date of deposit (iva)Date of deposit dd/mm/yyyy dd/mm/yyyy

[ II--󰫼  3(i)]   󰭃 :  107

(B1g* + B2e* +B3e+B 4c + B5c* + B6e* + vi 12.5% (A1e+ B7c + B8c* + A2c+ A4b+ B9e* + iv A6g* + B10* + Short-term capital gains Short-term capital gains Short-term capital gains rate Short-term capital gains Long- term capital gains (A5e+ A7+ B11a1+ taxable at the rate of 30% taxable at applicable rates taxable at the rate of 20% taxable at DTAA rates vii DTAA rates The figures of STCG in this table (A1e etc.) are the amounts of STCG computed in respective column (A1-A8) is after setoff The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-B11) is after setoff taxable at the rate of B12b viiTotal loss set off (ii + iii + iv + v + vi iii 30% Type of Capital gain / Date B11a2+ A8b + A8c* + 16/9 to DTAA rates v Enter value from item 5vii A9b Enter value from item 5viii with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per DTAA, with similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as per DTAA, Enter value from item 5vi of Enter value from item 5ix of ix 16/6 to 15/9 Upto 15/6 16/3 to 31/3 16/12 to 15/3 12.5% Loss remaining after set off (i- viii) Information about accrual/receipt of capital gain (iii) (ii) (i) (v) (iv) i + vii) of schedule BFLA, if any. which is included therein, if any. which is included therein, if any. of schedule BFLA, if any. F A(A)) A(A)) B(A)) 15/12 schedule BFLA, if any. schedule BFLA, if any.

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

Full value of consid eration -If shares are acquir Totaed on If the l or long-Fair before term 31.01.2MarcapitCost ExpendBalanket 018 Fair of al Share/Valuce (6-iture acquiMarkeasset (Total e of wholly 13) -Unit sition t Value NamSale-was AcquircapitItem Sale and withoacquiSISNo. of price Cost e of Total per exclusived (On Value) 5 (a) al IN l. Sharedeductshare/per red the ut of asset (45) ely in of or Nindexacquiunit as Shars/UnitSharbeforCions before/ connectLTCas o. odsition e/Unie/Uniation on 31(7+12) e s stper after - If ion G (high01.02Januae t t 31Schedsectishares with Jan st.2018ry,201er of ule of transfe2018) on are 8 or , -8 Acquir55(2ITR3 r Lowe9) )(ac)ed r of 6 after - and (4131 st11 Januar0) y 2018 - Please enter Capital gains on transfer of Full Long- term capital gains Virtual Digital Asset taxable at Enter value from item 5x of Value schedule BFLA, if any. the rate of 30% taxable at the rate DTAA rates of NOTE Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income (Col (CoConsid(Col (Col (Col (Col (Col (Col Schedule From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid Enter value from item 17B of Enter value from item 5xi of (Col 1a) (Col 9) (Col 10) (Col 13) (Col 4) (Col 12) (Col 6) ► Total Add rows under this head schedule SI, if any schedule BFLA, if any. 1) 112A under section 112A eration l 2) 11) 14) 3) 5) 7) 8)

[ II--󰫼  3(i)]   󰭃 :  109

Full value of considerati on TotIf the al Sha-If shares long-Fair re/Uare Marterm Expenit acquired capitndituket Fair Acqon or Cost of MarkValal re uirebefore NaSaleacquisiasset whollBalancue et 31.01.2018 d y and e (6-13) me Value was of tion -Cost (On No. pricwithouacqucapiexclu-Item 8 of per Total (Total Sale or of of share/ sively ISIN the deductiSl. ired tal (a) of e t befoSharacquValue) Code No. indexaasseShbefoper LTCG unit in ons isitioes/Ure/ (45) areScheduShaas on t as conn(7+12) tion re aftenits n re/U/U(highe01.0per ectio31le of st- If shares r Januasectinit 2.20nit r of 8 ITR3 n 31 are st18, -with on or 9) ry, Jan Acquired Sl. No. Date of Date of Transfer Head under Cost of Acquisition Consideration Low55(2trans2018 2018after 31 stAcquisition which income to Received transfer of Virtual er of )(acfer January ) be taxed (In case of gift; Digital Assets )- 6 (Business/Capital a. Enter the amount (enter nil in case of (41and Please Gain) on which tax is paid loss) (Col. 6 - Col. 0) enter Full u/s 56(2)(x) if any 5) (CSchedule For NON-RESIDENTS - From sale of equity share in a company or unit of equity-oriented fund or unit of a Value of b. In any other case (Co(Col (Col (Col (Col (Col (Col (Col (Col (Col (Col A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. A3g of B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of (Col 7) (Col 13) ol (Col 6) Schedule Income from transfer of Virtual Digital Assets 115AD(1)(b)(iii) business trust on which STT is paid under section 112A rws 115AD(1)(b)(iii) proviso Considerat Total cost to previous l 1) 11) 1a) 5) 12) 2) 4) 8) 9) 10) 14) Add rows VDA (Note: Details of every transaction are to be filled, wherein every 'transfer' is a transaction) Schedule BP) Schedule CG) proviso 3) ion Add Rows (Col. 1) (Col. 6) (Col. 4) (Col. 2) (Col. 7) (Col. 5) (Col. 3) owner)

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

OTHER SOURCES

Interest accrued on contributions to provident Interest accrued on contributions to provident fund to the extent taxable as per first proviso to fund to the extent taxable as per Second proviso 1d Income of the nature referred to in section 56(2)(x) which is section 10(11) to section 10(11) Interest accrued on contributions to provident Interest accrued on contributions to provident In case immovable property is received for inadequate Any sum is received, including the amount allocated by way of vi v bv bvi chargeable to tax Schedule fund to the extent taxable as per first proviso to viii fund to the extent taxable as per second proviso In case immovable property is received without consideration, consideration, stamp duty value of property in excess of such Income from retirement benefit account maintained in a notified Any specified sum received by a unit holder from a business trust bonus, at any time during a previous year, under a life insurance vii iii Dividend income other than ii From Deposits (Bank/ Post Office/ Co-operative) Others including interest from Companies, In case any other property is received without consideration, fair In case any other property is received for inadequate consideration, Income from retirement benefit account maintained in a country Income taxable during the previous year on which relief u/s 89A Winnings from lotteries, crossword puzzles, races, card games etc. d diii bviii bvii bix bii ii i ai ix iv ii v Sl. div 2ai dii dv ai Nature Amount (di + dii + diii + div + dv) biii bi ii Dividend income u/s 2(22)(e) aii From Savings Bank consideration policy referred to in section 56(2)(xiii) OS i Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) Dividends, Gross (ai+aii+aiii) and iii iii Dividend income u/s 2(22)(f) aiii Interest, Gross (bi + bii + biii + biv + bv + bvi + bvii + bviii + bix) Society/) From Income-tax Refund In the nature of Pass-through income/Loss section 10(12) to section 10(12) NBFCs & HFCs Rental income from machinery, plants, buildings, etc., Gross Aggregate value of sum of money received without consideration stamp duty value of property market value of property fair market value of property in excess of such consideration Any other income (please specify nature) Family Pension country u/s 89A other than notified country u/s 89A was claimed in any earlier previous year during the previous year referred to in section 56(2)(xii) Rows can be added as required Income chargeable at special rates (2ai+2aii+ 2b+ 2c+ 2d + 2e + 2f related to Sl. No. 1) chargeable u/s 115BB iii iv 1e i 1c di c biv 1a 1b a b e No.

[ II--󰫼  3(i)]   󰭃 :  111

Dividend received by non-resident (not being dia company) or foreign company from a unit in Income from royalty or fees for technical Income by way of interest received by an FII dviii dxiii Dividends received by non-resident (not an International Financial Services Centre, Income from units of UTI or other Mutual Income (other than dividend) received by an dvii dxii di ia Income by way of winnings from online games chargeable u/s being company) or foreign company as referred to in sub-section (1A) of section Interest received from Government or Indian Distributed income being interest referred to Funds specified in section 10(23D), purchased Income by way of interest on bonds Income by way of dividend on GDRs Income by way of dividends from GDRs FII in respect of securities (other than units on bonds or Government securities referred dvi dix dxi dii dx services received from Government or Indian xii i viii xiii vii 115BBJ Unexplained expenditure etc. u/s chargeable u/s 115A(1)(a)(i) other than Interest received from Infrastructure Debt in section 194LBA - chargeable u/s purchased in foreign currency by residents - Income received by non-residents sportsmen dxiv diii vi xi v bv Undisclosed investments etc. u/s Amount borrowed or repaid on 80LA chargeable under proviso to section concern on foreign currency debts chargeable Interest referred to in section 194LC (1)- Interest referred to in section 194LD - in Foreign Currency - chargeable u/s concern - chargeable u/s 115A(1)(b)(A) & purchased in foreign currency by non- purchased in foreign currency by non- referred to in section 115AB) - chargeable u/s to in section 194LD - chargeable as per iv vi div ix ii dv x biv bvi 2aii aii xiv iii iv v Cash credits u/s 68 proviso to section 115A(1)(a)(A) i bi (i) (iv) (iii) (ii) Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) Unexplained investments u/s 69 Unexplained money etc. u/s 69A 69B 69C hundi u/s 69D Accumulated balance of recognised provident fund taxable u/s 111 Any other income chargeable at special rate (total of di to dxxi) 115A(1)(a)(A) u/s 115A(1)(a)(ii) Fund chargeable u/s 115A(1)(a)(iia) chargeable u/s 115A(1)(a)(iiaa)@5% chargeable u/s 115A(1)(a)(iiab) 115A(1)(a)(iiac) 115A(1)(a)(iii) 115A(1)(b)(B) residents - chargeable u/s 115AC residents - chargeable u/s 115AC chargeable u/s 115ACA 115AD(1)(i) proviso to section 115AD(1)(i) or sports associations chargeable u/s 115BBA 2d 2c Income benefit iii ii Tax benefit biii bii S.No. 2b b c d

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

Item Rate Income being dividend received by an FII in dxix Rate as per Whether No.1ai, Amount Section Article Country as Treaty Interest referred to in Proviso to section respect of securities (other than units referred Income received by non-resident as referred dxxi Interest expenditure on dividend u/s xvi dxvi Income by way of royalty from patent Net Income from other sources chargeable at normal applicable rates (1 (after dxvii rate [lower 1aiii,1b to Sl. TRC Amount included in 1 and 2 above, which is claimed as chargeable at special rates No. per of I.T. name & of of xix 1d & 2 in obtained income Act Code Anonymous Donations in certain cases 194LC(1)-chargeable u/s Investment Income of a Non-Resident Indian dxx in second proviso to section 194LC(1) - Expenses / Deductions other than entered in 57(1)(Available only if income offered in 1a(i) Income from other sources (other than from owning race horses) (2 +6 ) (enter 6 as nil, xxi dxv c developed and registered in India - Income by way of transfer of carbon credits- to in section 115AB) - chargeable u/s Pass through income in the nature of income from other sources claimed as Deductions under section 57 (other than those relating to income chargeable at special rates Deduction u/s 57(iia) (in case of family pension Depreciation (available only if income offered reducing income related to DTAA portion) - 3 + 4 + 5-5a) (If negative take the figure to Deductions under section 57 in relation to dxviii xvii 2f in India as per DTAA (total of column (2) of table below) (Applicable for non-residents of (6) or 3c f (Y/N) (9)] DTAA I.T. Eligible Interest expenditure u/s 57(1) - computed a(i) xv xx xviii 2e a(ii) b ci if not 3a(ii) 8b 3a(i) b Act e 3b which 3ci Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10xvi 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 Amounts not deductible u/s 58 Profits chargeable to tax u/s 59 Income claimed for relief from taxation u/s 89A Amounts not deductible u/s 58 Profits chargeable to tax u/s 59 Income from the activity of owning and maintaining race horses Total Receipts d e 8e chargeable u/s 115BBC 115A(1)(a)(iiaa)@4% "C" (in case of other than family pension) chargeable u/s 115BBF chargeable u/s 115BBG 115AD(1)(i) - chargeable u/s 115E chargeable u/s 115A(1)(a)(iiaa) @ 9% chargeable at special rates (drop down to be provided) under 2a, 2b, 2d, 2e & 2f) only) in 1.c of "Schedule OS") and/ or 1a(ii)) 4i of schedule CYLA) if negative) receipts at 8a only only) value 8a 8c 8d a d c 3d 5a 5a (1) (9) (2) (5) (8) (10) (3) (7) (4) (6) included II I

[ II--󰫼  3(i)]   󰭃 :  113

Income by way of Dividend Income winnings from (other than units retirement benefit Dividend Income u/s referred to in section account maintained in lotteries, crossword 115A(1)(a)(i) other Dividend Income u/s puzzles, races, games, than proviso to section under proviso to Dividend Income u/s 115AB) u/s a country specified u/s gambling, betting etc. Income by way of Dividend Income Dividend Income 115A(1)(a)(A) @ 20% section 115A(1)(a)(A) 115AC @ 10% 115ACA (1)(a) @ 10% 115AD(1)(i) @ 20% 89A but not claimed From From 16/12 From 16/3 From 16/9 referred in Sl. No. 3a referred to in section winnings from online referred in Sl. No. @ 10% (Including PTI (Including PTI (Including PTI (Including PTI for relief from taxation Other Source Income Upto 15/6 S.No. 16/6 to 3b (Including PTI chargeable at DTAA Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income to 31/3 to 15/12 to 15/3 NOTE ► (ii) (v) (i) (iii) (iv) 1a(i) 1a(iii) Income) Income) Income) u/s 89A 2(24)(ix) games u/s 115BBJ Income) Income) Rates 15/9 under this head.

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

(B/f business loss, CURRENT YEAR LOSS ADJUSTMENT(Note: B/F other than depreciation Sl.No Head/ Source of Income speculation or set off will be Business (excluding Income of current Other sources loss Current year's Business Loss specified business restricted to speculation income and loss of the current (other than loss (other than Income year (5iv of Schedule loss) iii business CYLA) income from specified Current year's Income after set Brought forward Head/ Source of Income Brought Sl. Brought speculation loss from owning race remaining after (Fill this column year set off (Note: B/F loss set income Income from Business business) only if income is iv or specified No. off, if any, of forward horses) of the forward income loss set off set off off will be restricted excluding (excluding speculation profit Long term capital gains taxable Loss to be set off Short-term capital gain taxable Net income from other sources Profit from the activity of business loss) of current year set off depreciation zero or positive) current year's remaining allowance to business income (A37 of Schedule (8vii of item E of (2v of item E of (8v of item E of income u/s (Fill this row only if computed and income from specified Short-term capital gain taxable Short-term capital gain taxable Short-term capital gain taxable Long term capital gain taxable at special rates in India as per chargeable at normal applicable owning and maintaining race (8e of Schedule OS) the current year (3 of Schedule HP) (6 of Schedule-OS) (6 of Schedule OS) losses as per 5 of under section xiii xiv xii after set off i set off BP) at special rates in India as per taxable at special rates in India xv x (B/f house property (3iii of item E of ( 8ii of item E of (8iii of item E of (5iii of Schedule (8iv of item E of excluding income (3ii of item E of (8vi of item E of (2f of Schedule OS) (5ii of Schedule BROUGHT FORWARD LOSS ADJUSTMENTSpecified Business Income 44BB, 44BBD) viii vi xi Speculative Income Salaries vii ix v Schedule BP) ii i Schedule CG) Schedule CG) Total loss set off Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years xvi Schedule CYLA Details of Income after set-off of current years losses Loss remaining after set-off (i - xv) xvii figure is negative) Salaries business) or profession @ 20% @ 30% at applicable rates DTAA @ 12.5% DTAA rates horses as per DTAA (3 of Schedule HP) Schedule CYLA) (6 of Schedule S) iii 35(4) set off ii Schedule CG) Schedule CG) Schedule BP) 5=1-2-3-4 set off CYLA) u/s 44BB, 44BBD) Schedule CG) Schedule CG) Schedule BP) CYLA) loss)

[ II--󰫼  3(i)]   󰭃 :  115

Assessment Date of Filing Loss from Loss from Sl. House Long-Short-term Loss CARRY FORWARD OF LOSSproperty speculative owning and No. capital loss from term Year specified maintaining Capital business loss business race horses loss Brought Brought Amount as forward forward adjusted on Business Business account of taxation u/s Loss Loss 115BAC(1A) available for set Net income from other Short-term capital gain Long-term capital gain Long term capital gains Total of brought forward loss set off (2ii + 2iii + Loss from business other than off (B/f normal business (B/f short-term or (B/f short-term or (5xii of Schedule (5xiii of Schedule (5xi of schedule (5xv of Schedule (5vi of Schedule (5x of Schedule (B/f short-term xv Specified Business Income Short-term capital gain Short-term capital gain Short-term capital gain sources chargeable at Profit from owning and Current year's income remaining after set off Total of (5i + 5ii + 5iii + 5iv+ 5v + 5vi + 5vii + 5viii + loss from speculative business during 5c=5a- xii v taxable at special rates in taxable @ 12.5% taxable at special rates in taxable at special rates in 2iv + 2v + 2vi + 2vii +2viii + 2ix + 2x+ 2xi + xiv ix xi x (5xiv of Schedule (B/f loss from horse or specified business (5viii of Schedule (5vii of schedule (5ix of Schedule (B/f short-term (B/f short-term (B/f short-term (B/f normal business long-term capital long-term capital (5v of Schedule CYLA) CYLA) Details of Losses to be carried forward to future years xvi 2022-23 2023-24 2024-25 2025-26 vii 5a 5b Speculation Income xiii viii iv vi vii Schedule CFL viii capital loss) CYLA) CYLA) CYLA) CYLA) 2010-11 2011-12 2012-13 2015-16 2016-17 2017-18 2018-19 2021-22 xiii xiv xii xv iii vi ix ii i 2013-14 2014-15 2019-20 2020-21 xvi iv xi v x CYLA) taxable @ 20% taxable @ 30% taxable at applicable rates India as per DTAA India as per DTAA normal applicable rates maintaining race horses CYLA) races) India as per DTAA 2xiii) 5ix + 5x+ 5xi +5xii + 5xiii+ 5xiv) or speculation loss) the year 5b capital loss) capital loss) and specified business loss) capital loss) CYLA) CYLA) CYLA) loss) loss)

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

Sl No Amount of Amount as Amount of Balance Balance Amount of Amount of (2ix+3ix+4ix+ (2xvii of (3xvii of (C48 of (6ix + (B42 of (8e of Adjustment 27(Current Total loss brought forward allowance set-off adjusted on depreciation brought Carried carried Schedule Schedule Schedule 5ix) of item E 7ix) of Schedule Schedule forward to the of above year losses Carried against the current set-off against forward to OS, if -ve) account of forward unabsorbed item E of BP, if -ve) BP, if -CYLA) (2ii of (2iii of CYLA) (2v of of Schedule (2xiii of (2iv of xix Total effect of ICDS adjustments on profit Decrease Increase losses in to be xviii ve) the next year Total of xx forward to unabsorbed opting for the current next year year income allowance Net effect Sl. Schedule Schedule Schedule Schedule Schedule Schedule CG) in profit in profit ICDS Current (I+II+III+IV+V+VI+VII+VIII+IX+X) depreciation Valuation of Inventories (other than the effect of change in method of valuation Securities (other than the effect of change in method of valuation u/s 145A, if the earlier year Schedule carried xvii BFLA) BFLA) BFLA) future taxation u/s year income XI. BFLA) BFLA) CG) No. (Rs.) I Schedule ICDS Effect of Income Computation Disclosure Standards on profit (1) (3) (4) (5) (2) II VIII (3xv of BFLA) (4xv of BFLA) Schedule UD Unabsorbed depreciation and allowance under section 35(4) (1) Iv (Rs.) (Rs.) (3) (3a) (8) (5) (4) (6) (7) (2) Iii Ii V Total Allowance under section 35(4) Depreciation u/s 145A, if the same is separately reported at col. 4d or 4e of Part A-OI) same is separately reported at col. 4d or 4e of Part A-OI) losses b/f BFLA forward) years 115BAC(1A) Accounting Policies Construction Contracts Revenue Recognition Tangible Fixed Assets Changes in Foreign Exchange Rates Government Grants Borrowing Costs Provisions, Contingent Liabilities and Contingent Assets VII III IV VI IX V X I

[ II--󰫼  3(i)]   󰭃 :  117

DETAILS OF DONATIONS

IFS code of Transaction Reference number for UPI transfer or IFS code of IFS code of IFS code of Transaction Reference Transaction Reference Transaction Reference Bank Eligible 10AA number for UPI transfer or Bank number for UPI transfer or number for UPI transfer or Bank Bank Cheque Amount Cheque number/IMPS/NEFT/RTGS Cheque Cheque Eligible Amount of Eligible Amount of Eligible Amount ARN of PAN Assessment year in which unit begins number/IMPS/NEFT/RTGS number/IMPS/NEFT/RTGS number/IMPS/NEFT/RTGS of donation donation donation Donations entitled for 100% Donations entitled for 50% Donations entitled for 100% Donations entitled for 50% Donation Donation Donation (Donation Donation PAN PAN PAN Total Total Total Total DEDUCTION U/S donation Name and address of donee Donation Donation Donation Donation of Sl Sl Undertaking to manufacture/produce/provide Amount of deduction (item 17 of Annexure A of Form (item 17 of Annexure A of Form deduction without qualifying Name and address of donee A of Name and address of donee deduction without qualifying deduction subject to qualifying Name and address of donee Donation B Donation C Donation Reference Schedule Details of donations entitled for deduction under section 80G in other in other in other of of deduction subject to qualifying D Donation in other Undertaking No.2 b b Undertaking No.1 a a Total Donee in cash in cash in cash in cash 56F for Undertaking 2) 56F for Undertaking 1) i iii iii Total iii Total ii ii ii i i i services Schedule 10AA Deductions in respect of units located in Special Economic Zone Total deduction under section 10AA (a + b) Deduction under section 10AA c c ii limit limit limit limit Donee Donee Donee Number) 80G mode mode mode mode

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

1. Dependent (1) blindness; 1. Spouse
   (2) low 2. Son person with vision; 3. disability

2. Dependent (3) leprosy-Daughter
   cured; 4. Father person with (4) hearing 5. Mother severe impairment; 6. Brother disability (5) locomotor 7. Sister disability; 8. Member

3. Self with (1) blindness; (6) mental of the HUF
   (2) low vision; disability retardation; (in case of (7) mental HUF) 2. Self with (3) leprosy-

Name of IFS cured; Eligible PAN of the Transaction Reference severe Nature of Type of Type of PAN of the Aadhaar Date Ack. Ack No of UDID Amount illness; code number for UPI transfer or amount of political party (4) hearing the disability disability disability dependent dependent of the of No. of Form as Number (8) autism contribution political Schedule 80GGA Details of donations for scientific research or rural development dependent filing Form per Rule (If (9) cerebral Nature of Type of Date of filing Ack. No. of Form Ack No of Form UDID Amount impairment; of Cheque Contribution Date Contribution Bank number/IMPS/NEFT/RTGS (applicable in the case of a (5) locomotor party Relevant clause under which of 10IA 11A(2)(ii) available) palsy disability disability of Form 10IA 10IA filed as per Rule Number (If PAN of Total in other Eligible Amount S. Name and in cash Schedule 80U Details of deduction in case of a person with disability Total partner of firm deriving Schedule Details of contributions made to political parties S. Schedule 80DD Details of deduction in respect of maintenance including medical treatment of a dependent who is a person with disability; deduction is claimed (drop Donee Amount of contribution Form filed (if (10) multiple 11A(2)(ii) (if available) Donation in cash Donation in Total Contribution mode (add rows) Total donation address of Donee No. of donation i ii i disability contribution No. only profit from the firm) 80GGC 10IA available) disability available) (6) mental Donation other mode down to be provided)

[ II--󰫼  3(i)]   󰭃 :  119

retardation; (7) mental illness; (8) autism Deduction in respect of profits of Deduction in the case of an undertaking engaged in (9) cerebral Deduction in the case of an undertaking engaged in Deduction in the case of undertaking which begins an undertaking referred to in a processing, preservation and packaging of fruits, Arunachal Deduction in the case of an undertaking developing Donation palsy (item 30 of Form (item 30 of Form c Assam Manipur commercial production or refining of mineral oil integrated business of handling, storage and section 80-IA(4)(iv) [Power] aa ab ac a b d Donation in Undertaking No. Undertaking No. Total vegetables, meat, meat products, poultry, marine or Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or a1 a2 Pradesh and building housing projects Section 80-IB(10) undertaking) undertaking) dairy products [Section 80-IB(11A)] Deduction in respect of undertaking located in North-East 35(2AA)] a disability mode donation

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

QTOTAL DEDUCTIONS

[Sl.no. 80C (Details are to be 80CCD(1) (Details are to 80E(Details are to be 80CCD(2) (Details are 80EEA (Details are to 80QQB (Details are to be filled in 80CCC (Details are to be filled in 80CCD(1B) (Details are to be filled 80EE (Details are to be filled in the 80EEB (Details are to be filled in the 5I(eiv) +5II 80GG (Details are to be filled in the 80D (Details are to be filled in the drop 80DDB (Details are to be filled in the 80JJAA w v filled in the dropdown to be filled in the drop down to be filled in the drop filled in the drop down be filled in the drop a b d k c e f i j l of Annexure (b of (E of (e of the drop down to be provided in e-Meghalaya Nagaland Tripura Sikkim ah ae ag af the drop down to be provided in e-in the drop down to be provided in drop down to be provided in e-filing drop down to be provided in e-filing down to be provided in e-filing utility) Total deduction for undertakings located in North-east (total of aa1 80G m n t 80DD g h 80-IA 80-IAB 80-IB 80-IBA 80-IE 80JJA U p r s ah1 ah2 ag1 ag2 filing utility) ae1 af1 ad2 ae2 af2 be provided in the e-to be provided in e-filing down to be provided in to be provided in e-filing down to be provided in drop down to be provided in e-filing Schedule Schedule Schedule to Form (30 of Form 10CCB of the (30 of Form 10CCB of the (30 of Form 10CCB of the (30 of Form 10CCB of the (30 of Form 10CCB of the (30 of Form 10CCB of the (30 of Form 10CCB of the (30 of Form 10CCB of the (30 of Form 10CCB of the filing utility) e-filing utility) utility) utility) ai ai drop down to be provided in e-filing Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 utility) Part C- Deduction in respect of certain incomes Schedule VI-A Deductions under Chapter VI-A undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) to ah2) Total deduction under section 80-IE (ai) Part B- Deduction in respect of certain payments Filing utility) utility) e-filing utility) e-filing utility) utility) 80GGA 80GGC Total Deduction under Part B (total of a to o(i) ) o(i) o utility) 80-IE) b b 80-IA) 80-IB) 10DA] undertaking) undertaking)

[ II--󰫼  3(i)]   󰭃 :  121

1. Balance AMT Credit AMT Credit Any other Deduction as No. Utilized during Carried Forward (A) per the e-filing utility Balance brought Gross Set-off in the Current (D)= (B3) -(C) 80RRB (Details are to be Deduction claimed under any section 2a forward to the (B1) earlier (Details are to be filled in v Deduction claimed u/s 35AD as reduced by included in Chapter VI-A under the heading assessment current filled in the drop down to the drop down to be (C) x a Tax payable under section 115JC (9% of (3a)+ 18.5% of (3b) otherwise enter 0] amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward) (B3) = (B1) - (B2) ii i (B2) utility)

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

Current AY (enter 1 -SPECIAL RATE  Amount of AMT liability available for credit in subsequent assessment years [total 115AC (Income by way of Dividend received by non- 112(1)(c)(iii) (LTCG for non-resident on unlisted 115AC (Income by way of interest received by non- 115BB (Winnings from lotteries, puzzles, races, games 115BBE (Income under section 68, 69, 69A, 69B, 69C or Amount of tax credit under section 115JD utilized during the year [total of item no 111- Accumulated balance of recognised provident for Tax thereon Sl No Special rate (%) Income(i) Section 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares 115E (LTCG for non-resident Indian on foreign exchange 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of   (2civ of 112 (LTCG on others) and tax thereon after taking into account LTCG Chargeable at special rates in India as per DTAA 12.5(as reduced by B1h PAN/Aadhaar No. of person Sl No Head of Income in Relationship Amount (Rs) Name of person xiv 2025-26 115BBJ (Winning from online games) xiii Schedule SI (part of 2d of (2ciii of Schedule (2ai of Schedule (2b of Schedule (part of 5x of (part of 2d of (part of 5x of (part of 5vi of (part of 5x of (part of 5vii of (part of 5ix of (part of 5xi of (part of 5x of (part of 5x of (part of 5x of (part of 5x of (2aii of Schedule (part of 5x of        12.5 112(1) (LTCG on listed securities/ units) 115AC (LTCG for non-resident on bonds/GDR) 115ACA (LTCG for an employee of specified company on GDR)  115AD(STCG for FIIs on securities where STT not paid) 115AD (LTCG for FIIs on securities) 7b 15a 7a 12.5 Total xv 12.5 12.5 STCG Chargeable at special rates in India as per DTAA 15b 12.5 12.5 12.5  2024-25 xii Schedule SPI Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64 2, if 1>2 else enter 0)  2022-23 2023-24 ix xi x       2021-22 resident from GDR purchased in foreign currency) 4 (C)] of 4 (D)] prior years securities) resident on bonds purchased in foreign currency) etc.) 69D) (ii) units on which STT paid) asset) Sl. no. B1h of Schedule CG, if any. shares or units on which STT is paid) of Schedule CG, if any) which included (optional) Schedule BFLA) OS) OS) OS) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) OS)

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Whether Whether EXEMPT INCOMEthe firm section Amount Capital Amount of Share Name of is liable PAN of 92E is Amount of remuneration balance of Sl. in the the Firm the firm applicable for  Pass through income in the nature of income from other source share in the interest on 31due or st No. Gross Agricultural receipts (other than income to be excluded Agricultural income portion relating to Rule 7, 7A, 7B(1), In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the to firm? audit? profit 12.5 12.5 March in due or profit received   B Income under head Capital Gain Income under head other sources Income under head other sources Income from other sources chargeable at special rates in India as 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 Long Term Capital Gain chargeable at special rates (Drop down to be provided in e-filing B 115A(1)(b)(A) & 115A(1)(b)(B) (Income of a non-resident from A Income under head business or profession Income under head business or profession Pass Through Income in the nature of Short Term Capital Gain Any other income chargeable at special rate (Drop down to be Information regarding partnership firms in which you are partner Total  115BBH (Tax on income from virtual digital asset) 115BBF (Tax on income from patent) Income under head business or profession A (2e of Schedule OS) (C2 of Schedule (2d of Schedule (2d of Schedule (part of 5vii of (part of 5xvof (part of 5x of (part of 5x of (part of 2d of (A3g of Schedule (3f of Schedule (2d of Schedule (part of 5vi of iv iv vi i i Number of firms in which you are partner 115BBG (Tax on income from transfer of carbon credits)         B A Expenditure incurred on agriculture Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) ii i Interest income Unabsorbed agricultural loss of previous eight assessment years Net Agricultural income for the year (i - ii - iii + iv) (enter nil if loss) Name of district along with pin code in which agricultural land is located Measurement of agricultural land in Acre iii iii a b v iv ii iii Total (Yes/No) (Yes/ No) of the firm  (3e of Schedule BP) under rule 7A, 7B or 8 of I.T. Rules) 7B(1A) and 8 (from Sl. No. 38 of Sch. BP) following details (Fill up details separately for each agricultural land) Schedule IF i received the firm  Royalty & Fees for technical services) per DTAA chargeable @ 20% chargeable @ 30% chargeable @ 12.5% u/s 112A chargeable @ 12.5% under sections other than u/s 112A utility) provided in e-filing utility) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) BP) OS) BP) CG) OS) OS)

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

1. (drop down to be provided)

PASS THROUGH INCO ME

SlSlHead of income TDS on Name of Share of PAN of Curren. . business current such Net the entity Incomeamountt Year business year loss covered by trust/ section 115U/ investmenincome distribute, if any / Loss trust/ investmen115UA/115U9=7-8 t fund d by A u/s Investment fund B BSections b2 Sections Head of Income Nature of income Amount of income Whether TRC Country name & Sl. Article of B u/s Whether the agricultural land is owned or held on lease (drop down to be a Short b1 Section 10(23FBBA Short t fund a1 Section other than C u/s a1 Section b1 Section other than No. DTAA Code c obtained Whether the agricultural land is irrigated or rain-fed (drop down to be provided) Other exempt income (including exempt income of minor child) (please specify) 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) d i Dividend Dividend provided) Total Income from DTAA claimed as not chargeable to tax Schedule PTI Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB 112A b Others ………….. term Others i Total (1+2+3+4+5) term 111A b Long term 112A Other Sources a Income claimed to be exempt ) ………… 111A B Long term 112A 112A Other Sources Income claimed to be exempt iii iv iii iv ii ii (10) (7) (9) (3) (4) (8) (2) (6) (Y/N) (1) (5) III II I

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92CE(2A) 1 Country Taxpayer Sl. Sl. 2 Date(s) of Code Identification Head of income Tax payable Tax paid Tax relief Relevant deposit of INCOME FROM OUTSIDE INDIANumber available in outside India outside article of on such (dropdown tax on to be Total taxes paid outside India income under Country Code Section under which Total tax relief available (included in DTAA if India Taxpayer India secondary provided in adjustments relief claimed (e)= (c) or (d) (total of (c) of Schedule FSI a u/s (total of (e) of Schedule PART B-TI) Identification normal relief claimed as per Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such Name of Serial the e-filing Business or Business or u/s 90 or 90A provisions in whichever is 10(23FBB(specify 90, 90A or b u/s c u/s in respect of each country) FSI in respect of each Number TAX ON SECONDARY ADJUSTMENTS AS PER SECTION utility) excess money has not been repatriated within the prescribed time (please indicate the section Bank and number of Amount iii iii PAID OUTSIDE INDIA TAX RELIEF FOR TAX Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) Schedule- TPSA Details of Tax relief claimed (a) (b) (e) (d) (c) b Surcharge @ 12% on "a" c Health & Education cess on ( a + b) d Total Additional tax payable ( a + b + c) Taxes paid Profession v Net tax payable (2d-3) Salary House Property Profession Salary House Property Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) iv iv ii ii v ) ………….. ………… i i India lower (c) (d) (f) (e) (a) (b) 91) country) Total Total Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e-filing utility Date 1 Date 2 Date 3 Date 4 Date 5 Date 6 BSR Code total of adjustments made in respect of all the AYs) a Additional Income tax payable @ 18% on above 92CE(2A) Branch challan deposited

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

Account Gross amount paid/credited Country Address of Closing Sl ZIP Account Status Country Name of Peak number BNo code balance opening to the account during the balance financial name financial code DETAILS OF FOREIGN ASSETSduring the institution institution date period Address Closing Address of Peak value Account opening ZIP code Closing Country code Country Nature Account Name of Country Date of Sl Sl ZIP Total gross Name of period Total gross Initial Status Peak Gross Country code (drop down to be provided of entity acquiring of entity proceeds from No code value value of name entity amount of balance No financial number financial balance name interest date specifying nature of amount investment paid/credited the the sale or paid/credited institution during the institution viz. investment during the redemption of Country Name of financial interest with respect Date of Sl Total gross amount Address of The cash value or period to the Country code ZIP code interest/dividend/proceeds Whether any tax paid outside India, on which tax relief was allowed in India, has been to the holding period investment surrender value of the contract No name paid/credited with account financial institution in from sale or redemption of Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending Total Tax relief available in respect of country where DTAA is applicable (section Total Tax relief available in respect of country where DTAA is not applicable (section refunded/credited by the foreign tax authority during the year? If yes, provide the Amount of tax Assessment year in which tax relief allowed Yes/No Country Name and Nature of Income taxable and offered in this Zip Nature of Interest- Sl Income Nature of Total Details 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 ending Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the calendar during the during the Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31respect to the contract A1 during the which insurance institution contract financial assets/ other b st sta A4 Total A2 A3 as on 31Schedule FA Details of Foreign Assets and Income from any source outside India December 2025 91) (Part of total of 1(d)) 90/90A) (Part of total of 1(d)) details below refunded in India Code Address Income No Name accrued entity return stDecember 2025 December 2025 as on 31year ending as on 31(ii) (ii) (ii) (ii) (1) (1) (1) (1) (i) (i) (i) (i) (6) (6) (11) (11) during the period (7) (11) (5) (7) contract held (7) period (2) (8) (10) (2) (8) (10) (2) (6) (7) period (4) (2) (5) (10) (9) (9) period (4) (12) (5) (8) (3) (12) (4) (13) (5) (3) (9) (6) (4) December 2025 (3) (3) (8) (9) (12) December 2025 income) st st

[ II--󰫼  3(i)]   󰭃 :  127

Total Investment Ownership- Address Sl Country ZIP Income Date of Nature of Total Investment Ownership- ZIP Nature of Sl Country Income Date of Nature of Country Peak Balance/ ZIP If (7) is Address Account Sl Name of Name of the Whether No derived from Date since Whether income If (8) is yes, Country ZIP Name and acquisition Code Name and Name Sl Name and of the Name Direct/ Income derived from Code No Name and acquisition Direct/ Asset Income Code Number No Name Institution in of the yes, income the (at cost) (in (at cost) (in Amount Amount the property Property Code Beneficial No position address of address of Name and Income and derived is code rupees) Beneficial the asset code rupees) Name and address Country Schedule from such Schedule Direct/ Beneficial and of the Item Amount Item Amount Institution Income accrued is account and Item during the Schedule which the Schedule Item number (at cost) (in Whether taxable in your Sl Income Date where offered of schedule derived from Beneficiaries and code address taxable in your address the trust owner/ held owner/ of the person from Nature of income Name and owner/ Beneficiary Schedule number number Item number code Interest where where Amount Entity rupees) Amount Schedule accrued account is held number Item number Code taxable in holder year (in where NOTE In case of an individual, not being an Indian citizen, who is in India on a business, employment or student visa, an asset acquired during any ZIP Code No derived hands? since Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar Details of any other income derived from any source outside India (i) which is not included in- items A to F above or, (ii) income C D E offered stof Settlor Beneficiary the trust of hands? Beneficiary whom derived code Income taxable and offered in this Income taxable and offered in this If (6) is yes, Income offered in this If (7) is yes, Income offered in this offered offered where of schedule of of your hands? in the If (8) is yes, Income offered in this where of schedule of rupees) G previous year in which he was non-resident is not mandatory to be reported in this schedule if no income is derived from that asset during the held ► schedule Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor F December 2025 year ending as on 31under the head business or profession December 2025 December 2025 and which has not been included in A to D above. (ii) (ii) (ii) (ii) (ii) (i) (i) (i) (i) (i) trustees (3b) schedule (1) (3a) (10) (2b) (5) (8) (9) (4) (7) (11) (2a) (6) return account schedule (2b) (2b) (1) (1) (1) offered offered (1) 2(b) (2b) 2(a) (11) (11) (12) (10) (11) (9) (11) (6) (9) (2a) (4) (4) (3) (5) (10) (8) (7) (2a) (2a) (3) (10) (4) (4) (3) (7) (9) (5) (7) (9) (5) (7) (10) (6) (12) (3) (8) (8) (8) (6) (6) (5) return return return return st st(ii) (1) (i) (7) (8) (2a) (2b) (4) (9) (5) (3) (6) current previous year.

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

DDETAILS OF ASSETS AND LIABILITIES

Yes/No Whether books of account of spouse is audited u/s 44AB or under any other provisions (other than u/s 92E) of this Act or under any other Acts? or Whether your spouse is a GST Heads of Income Amount apportioned in TDS apportioned in the Receipts Amount of TDS NOTE Business or Schedule Whether books of account of spouse is audited u/s 92E? or Whether your spouse is a partner Yes/No Schedule Assets and Liabilities at the end of the year (other than those included in Part A- BS) (applicable in a case where Archaeological collections, drawings, painting, sculpture or any work of partner of a firm whose accounts are required to be audited u/s 44AB under this Act or Sl. Assessee's investment in the firm/ AOP on cost Name and address of the firm(s)/ PAN of the firm/ AOP Sl. Sl. Sl. Annual value of outward supplies as per the GST return(s) filed Pin code Address Amount (cost) in Rs. Amount (cost) in Rs. GSTIN No(s). INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST Details of immovable assets A Liabilities in relation to Assets at (A + B + C) Bank (including all deposits) (a) Cash in hand (e) Jewellery, bullion etc. (ii) Loans and advances given (d) Shares and securities (b) (ii) (ii) (i) (iii) (iv) (v) Insurance policies (c) No. received under the hands of the spouse Schedule 5A Information regarding apportionment of income between spouses governed by Portuguese Civil Code deducted on income at hands of spouse Details of movable assets Interest held in the assets of a firm or association of persons (AOP) as a partner or member thereof art B C House Property Total (ii) (i) (1) (2) (3) Financial assets (i) ► Name of the spouse PAN/Aadhaar No. of the spouse of a firm whose accounts are required to be audited u/s 92E under this Act? profession AL total income exceeds Rs. 1 crore) Vehicles, yachts, boats and aircrafts GST under any other provisions (other than u/s 92E) of this Act or under any other Acts? Please furnish the information above for each GSTIN No. separately Amount (cost) in Rs. (1) (2) (3) (4) (iv) (i) AOP(s) basis No. No. (1) (1) (4) (2) (3) (3) (5) (2) DETAILS OF (iii) No. the head (ii)

[ II--󰫼  3(i)]   󰭃 :  129

Such specified Ceased to Forty-eight security or sweat be the months have equity shares were employee expired from the sold of the end of the relevant Balance Amount of (i)Fully employer assessment year in amount of tax payable (ii)Partly who which specified tax deferred in the Amount (iii)Not sold allotted or security or sweat (To be enabled to be carried current of Tax equity shares from AY 2027-28) Sl. Assessment forward to Assessment deferred Specify the date such referred to in the (Payment to be No. Year be next Year and amount of tax brought specified said *clause were made in FY 2026-Assessment attributed to such forward security or allotted. If yes, 27) years (to be sale out of Col 3 sweat specify date of populated equity allotment Col (3- 7) from col. 3 (Details to be share? or 4 as the provided as per o Yes o No Sl. No. 8 Sl. No. 8 Sl. No. 8 Sl. No. 8 Sl. No. 8 case maybe) of of utility) of of of Schedule : Tax If yes, 2021-22 Schedule 2022-23 Schedule 2023-24 Schedule 2024-25 Schedule 2025-26 Schedule Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) deferred on PAN of the employer being an DPIIT registration number of the Has any of the following events occurred during the specify ESOP for ESOP for ESOP for ESOP for ESOP for received from employer, being an eligible start-up referred to in section 80-IAC ESOP eligible startup employer previous year relevant to current assessment year DETAILS last year last year date last year last year last year 2026-27

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

PART-B

TOTAL INCOME

Profit and gains from business other than Net income from other sources chargeable to tax at 5a a Profit and gains from speculative business (3(ii) of Profit and gains from specified business (3(iii)of Income from the activity of owning and maintaining 5c speculative business and specified business (A37of Income chargeable to tax at special rates (2 of Balance after set off current year losses (6 - 7) (total of serial number (ii) to (xv) Gross Total income (8-9) (also total of serial no (i) to (xiii) of column 5 of Schedule Income chargeable to tax at special rate under section 111A, 112, 112A etc. included 5b b Income chargeable to tax at special rates(3e, 3f& 3g Short-term chargeable at special rates in India as Losses of current year to be set off against 6 (total of 2xvi, 3xvi and 4xvi of Schedule Brought forward losses to be set off against 8 (total of 2xv, 3xv and 4xv of Schedule c Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and limited upto (total of Short-term chargeable @ 20% ( 8ii of item E of Short-term chargeable at applicable rate (8iv of Total Short-term (ai + aii + aiii + aiv) (enter nil if Long-term chargeable @ 12.5% ( 8vi of item E of Short-term chargeable @ 30% (8iii of item E of 3i i normal applicable rates (6 of Schedule OS) (enter nil if 3iii 3ii iii ii Table E of Schedule BP) (enter nil if loss and take the Table E of Schedule BP) (enter nil if loss and take the Long-term chargeable at special rates in India as per iv iii i 12a ii v a i Total Long-term (bi + bii)(enter nil if loss) iii ii 3iv iv aiv aiii 4av aii ai bi bii Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) Part B - TI Income from house property (3of Schedule-HP) (enter nil if loss) Total (3i + 3ii + 3iii + 3iv) (enter nil if 3v is a loss) Long-term race horses ( 8e of Schedule OS)(enter nil if loss) column 5 of Schedule CYLA+5b+3iv) in 10 Part-C of Chapter VI-A [2 of Schedule VI-A] Total income (10 -12c-13) Computation of total income 12b 3v 4d b Salaries (6of Schedule S) Profits and gains from business or profession Short term per DTAA(8v of item E of Schedule CG) Sum of Short-term/Long-term capital gains (4av+4biii) (enter nil if loss) Total capital gains (4c + 4d) Total (5a + 5b + 5c) (enter nil if loss) Total of head wise income (1 + 2 + 3v +4e +5d) Deductions under Chapter VI-A Total (12a + 12b)[limited upto (10-11)] Deduction u/s 10AA (c of Sch. 10AA) 12c 4c 4e 5d c i,ii,iii,iv,v,viii,xii,xiii) of column5 of BFLA] figure to schedule CFL) schedule CG) schedule CG) item E of schedule CG) loss) schedule CG) DTAA (8vii of item E of schedule CG) v b c d e d a Schedule BP) (enter nil if loss) of Schedule BP) loss) CYLA) BFLA) BFLA+ 5b+ 3iv) figure to schedule CFL) 4biii

[ II--󰫼  3(i)]   󰭃 :  131

ICOMPUTATION OF TAX LIABILITY

Surcharge computed iia Surcharge after i Surcharge g before ia 2gi @ 25% of 16(ii) of Schedule SI Rebate on agricultural income [applicable if (14- marginal relief Income which is included in 14 and chargeable to tax at special rates (total of (i) of Fee for default in furnishing return of income Tax at special rates (total /of col. (ii) of Schedule- Section 89 (Please ensure to submit Form 10E Interest for default in payment of advance tax Fee for furnishing revised return of income (section marginal Credit under section 115JD of tax paid in earlier years (applicable if 2i is more Interest for default in furnishing the return (section Aggregate income (14-15+16)[applicable if (14-15) exceeds maximum amount not chargeable c 2gii @10% or 15%, as applicable On [(2f) - 16(ii) of Schedule SI- tax on iii ii 2giii 2c Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from Tax on income without including income on perquisites referred in section 17(2)(vi) received Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule 6a 15) of Part B-TI exceeds maximum amount not da b a b d a 8da 2b 8b 8d 8a 3b 3a 3c 3b 3a 3c Total (ia + iia) iv Deemed income under section 115JC (3 of Schedule AMT) schedule SI) Health and Education Cess @ 4% on (1a+1b) above Tax Payable on Total Income (2a + 2b - 2c) Tax payable after rebate (2d - 2e) Gross tax liability (2f+ 2giv + 2h) to claim this relief) Interest and fee payable 234-I) d c f Net agricultural income/ any other income for rate purpose (2v of Schedule EI) Losses of current year to be carried forward (total of row xix of Schedule CFL) Tax payable on deemed total income under section 115JC (4 of Schedule AMT) Surcharge on (a) (if applicable) Total Tax Payable on deemed total income (1a+1b+1c) Tax payable on total income Tax at normal rates on 17 of Part B-TI Rebate under section 87A Health and Education Cess @ 4% on (2f + 2giii) Gross tax payable (higher of 1d and 2i) than 1d) (5 of Schedule AMTC) Tax payable after credit under section 115JD (3a+3c - 4) Tax relief Section 90/ 90A (2 of Schedule TR) Section 91 (3 of Schedule TR) Total (6a + 6b+ 6c) Net tax liability (5 - 6d) (enter zero if negative) 234A) (section 234B) Interest for deferment of advance tax (section 234C) (section 234F) Total Interest and Fee Payable (8a+8b+8c+8d+8da) Computation of tax liability on total income b d h b d a a e c c e relief to tax] chargeable to tax] from employer, being an eligible start-up referred to in section 80-IAC(3-3b) employer, being an eligible start-up referred to in section 80-IAC Tax deferred on ESOP) income referred in 2g(ii)above)]] 2giv 2a 6b 1b 1d 2d 2h 6d 1a 1c 2e 8e 2f 2i SI) 6c 8c Part B - TTI

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

Do you at any time during the previous year,- 14 (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest Select Yes or No IFS Code of the Bank in case of in any entity) located outside India; or Sl. Name of the Bank Account Type of Select Account for refund Do you have a bank account in India (Non- Residents claiming refund with no bank account in oYes oNo BANK ACCOUNTcredit(tick at leastone account (ii) have signing authority in any account located outside India; or account(Dropdown Bank Accounts held in India Number TAXES PAIDIndia may select No) ADVANCE/ SELF √ ) TDS (total of column 5 of 17B and column 9 of b) Non- residents, not having bank account in India may, at their option, furnish the details of one foreign bank (iii) have income from any source outside India? II I ii. Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank ASSESSMENT TAX Note: 1. All bank accounts held at any time are to be reported, except dormant A/c. Sl No Serial Number of Challan Sl No Name of the Employer Tax Deduction Account Number Total tax Income chargeable under Salaries Date of Deposit BSR Code Amount (Rs) to be provided by e-b 10b iii iv Identification No. of TRP Name of TRP Counter Signature of TRP (1) ii i (4) (2) (3) (5) TDS ON SALARYRows can be added as required A Details of payments of Advance Tax and Self-Assessment Tax NOTE ► B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)] account: IBAN Self-Assessment Tax (from column 5 of 17A) a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) 2. In case multiple accounts are selected, the refund will be credited to one of the validated accounts after processing the return. d filing utility) Aggregate liability (7 + 8e) Taxes Paid Advance Tax (from column 5 of 17A) TCS (column 7(i) of 17D) Total Taxes Paid (10a+10b+10c+10d) Amount payable (Enter if 9 is greater than 10e, else enter 0) II Sl. No. a c e I SWIFT Code Name of the Bank Country of Location account) TAX PAYMENTS 10d 10a 10c i. 10e Enter the totals of Advance tax and Self-Assessment tax in Sl. No. 10a & 10d of Part B-TTI 17C) If TRP is entitled for any reimbursement from the Government, amount thereof Please enter total of column 5 in 10b of Part B-TTI (1) NOTE ► (5) (3) (2) (4) deducted (TAN) of the Employer If the return has been prepared by a Tax Return Preparer (TRP) give further details below: [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ]

[ II--󰫼  3(i)]   󰭃 :  133

VERIFICATION

[No. 47 /2026/F. No. 370142/7/2026-TPL]

PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation Note:- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary,

Tax Deduction and TCS credit being Par II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 CSl. PAN of TCS credit No. carried forward Tax Collection relating to other and last amended vide notification GSR 227(E), dated the 30th March, 2026 Account Number of self /other Person (if the Collector person Amount b/f Fin. Year TCS credit Collected Collected [spouse as Section TAN of TDS TDS in which in own related to in the per section hands No. of Other credit credit under the hands of collected Claimed in other 5A/ other TCS Deductor/ relating which being Person (if person) Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 the hands person as spouse as carried TDS is to self TDS credit PAN/ and Published by the Controller of Publications, Delhi-110054. of spouse per rule 37-deducted forward Aadhaar /other related to I(1)] per section as per I, son/ daughter of solemnly other person) person No. of TDS Deducted Claimed Deducted in Head of Gross Fin. 5A or any Claimed section 5A [spouse Tenant/ the hands of Year in b/f in own Amount Income in own declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correct and other complete and is in accordance with the provisions of the Income-tax Act, 1961. as per Buyer in own or any spouse as per Claimed in the hands hands which hands person as TCS credit being section deducted section 5A or of spouse as per section hands other I further declare that I am making returns in my capacity as ___________ (drop down to be provided) and I am also competent per rule 37-claimed this Year 5A/other Sl TDS credit being claimed this Unclaimed Corresponding 5A or any other person any other person as TDS of the current I(1) (if person No Year (only if corresponding Receipt/withdrawals TDS brought as per rule 37BA(2) (if person as TCS of the current to make this return and verify it. I am holding permanent account number (if allotted) . I further declare that per rule 37-Financial Year (TDS Unclaimed TCS brought applicable) as per income is being offered for tax forward (b/f) offered Income TDS Income TDS PAN/ per rule applicable) fin. Year Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C /16D/16E furnished by Date Place Sign here ➔". Deducted during the the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have I(1) (if PAN Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] rule forward (b/f) this year, not applicable if TDS (1) (6) (13) (4a) (12) (9) (11) (2) (5) (7) (4) (8) (3) (10) Aadhaar 37BA(2) (if i D Deductor(s) ] FY 2025-26) NOTE ► Please enter total of column (7)(i) in 10c of Part B-TTI (1) i 6(i) (6)(ii) 7(i) (7)(ii) 2(i) (3) (4) (5) (2)(ii) (8) applicable) TCS been complied with. (Applicable in a case where return is furnished under section 92CD) 37BA(2)] is deducted u/s 194N) applicable) No.