CBDT Notifies ITR-5 Form for Assessment Year 2026-27

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



 _________________________________________________ (    ) / .................     

                    , 1961                     ...................... (    )           

                    ..............  (  )

                               (  ,   92        )  󰬎  󰬎󰫤 󰰗 l"

[. 48/2026/00 370142/8/2026-] 󰭈 󰫦,  ,     󰲐󰬂 :  , 1962,   󰭃, ,  II,  3,  (ii)  󰫯 00 969(),  26 󰫦, 1962 󰱨 󰭈 󰲑        󰫯 . . . 228(),  30 󰫦, 2026 󰱨 󰲑   MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF DIRECT TAXES) NOTIFICATION New Delhi, the 30th March, 2026 G.S.R. 229(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 (Fifth 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 Assessment Year 2026-27.

2. In the Income-tax Rules, 1962, in Appendix-II, for Form ITR-5, the following Form shall be substituted,
   namely:--

INDIAN INCOME TAX RETURN 2 0 2 6 - 2 7 [For persons other than- (i) individual, (ii) HUF, (iii) ITR-5 .. / i company and (iv) person filing Form ITR-7]   Part ii FORM(A1) Name (A5) Date of formation (DDMMYYYY) (A6) Date of commencement of business (DD/MM/YYYY) (A3) Is there any change in the name? If yes, please (A4) Limited Liability Partnership Identification Number GENERAL (Please see rule 12 of the Income-tax Rules,1962)  ►     -   10    (7)      A-. PERSONAL Assessment Year (A2) PAN furnish the old name (LLPIN) issued by MCA, if applicable GEN INFORMATION

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

 Addresses to be provided for communication Status (firm-1sub-status- Partnership purposes: Firm, LLP, local authority-2, AOP/BOI- 3 sub-status- other cooperative bank, other cooperative society, society registered Primary Address: under society registration Act, 1860 or any (A7a) Flat/Door/Block No other Law corresponding to that state, (A8a) Name of Premises/Building/Village Primary agricultural credit (A9a) Road/Street/Post Office society/cooperative bank, Rural (A10a) Area/Locality development bank, Business trust, (A11a) Town/City/District investment fund, Trust other than trust (A12a) State eligible to file Return in ITR 7, any other (A13a) Pin code/Zip code AOP/BOI,, artificial juridical person-4, sub-status- Estate of the deceased, Estate of (A14a) Country the insolvent, Other AJP), Secondary Address: FILING STATUS(A7b) Flat/Door/Block No (A8b) Name of Premises/Building/Village (A9b) Road/Street/Post Office Due date for filing return of income [Dropdown to be provided]: A19(ai) (A10b) Area/Locality If filed in response to a notice u/s 139(9)/142(1)/148/153C or order (A11b) Town/City/District 1. 31st July (1) Filed u/s (Tick) (A15) Office Phone Number with STD code/ (A16) Secondary Mobile No. 2. 31st August u/s 119(2)(b), enter Unique Number/ Document Identification (A12b) State If revised/Defective/ in response to notice for 139(1)-On or before due date, 139(4)-After due date, / / Details to be provided for communication purposes: (unique (c) / / Primary Mobile No. of the taxpayer 3. 31st October 4) Whether you are an investment fund referred Modified, then enter Receipt No. and Date of Number (DIN) and date of such notice/order, or if filed u/s 92CD (b) (A13b) Pin code/Zip code 139(5)-Revised Return, 92CD-Modified return, 119(2)(b)- A19(aii) number) After condonation of delay. NOTE:- If AOP(other than co-operative society)/ BOI/ AJP, please fill (di). If co-operative society, please fill (dii) or (div), as applicable. (d) (3) Whether you are a business trust? (2) Or Filed in response to notice u/s  139(9),  142(1),  148,  153C (A17) Primary Email ID of the taxpayer (A18) Secondary Email ID 4. 30th November to in section 115UB? filing original return (DD/MM/YYYY) enter date of advance pricing agreement (A14b) Country

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

Do you have income from business or profession for current Assessment Year?  Yes  No (di) (I) If answer to A19(di) is Yes, have you filed form10IEA within due date for any earlier assessment year for choosing old tax regime?  Yes  No (A) If answer to (I) is yes, then

1. Furnish form 10IEA acknowledgement number and assessment year for which this form for
   choosing old tax regime was filed.

2. Have you re-entered new tax regime by filing form 10IEA for any assessment year subsequent to assessment year in which first form 10IEA was filed for choosing old tax regime?  Yes  No
   (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? (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?  Yes  No

3. If answer to (I)(B) is Yes, provide the acknowledgement number of form 10IEA, and then furnish
   return in old tax regime, In the case of non-resident, is there a significant economic presence (SEP) in India as defined in ii. If answer to (I)(B) is No, furnish ITR in new tax regime. Explanation (2A) to section 9(1) (Tick)   Yes  No (II) If answer to A19(di) is No, do you wish to opt for old tax regime for the current Assessment Year?  Yes If yes, please provide details of  No (a) aggregate of payments arising from the transaction or transactions during the previous year as (n)

referred in Explanation 2A(a) to Section 9(1)(i) Note- The default regime under section 115BAC(1A) is the 'new regime'. 'Old regime' can be chosen by opting Have you opted for tax regime u/s 115BAD?  Yes  No If yes, please furnish the AY in which Date of filing of form If "No", Option for current assessment year Date of filing of If yes, please provide registration number allotted as If div(a) or div(b) is selected as 'Yes', please furnish date of Acknowledgement Whether assessee has a unit in an International Financial Services Centre and derives income solely in  Not opting  opting it now. said option is exercised for the first time along with date of filing of Form 10-IF & acknowledgment If the answer to (div) is "Yes", whether you have exercised the option u/s 115BAE of Opting of new tax Whether certificate from inter-ministerial board for In the case of non-resident, is there a permanent establishment (PE) in India (Tick)   Yes (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i) div(c) (dii) 10-IFA Acknowledgement number: If you are a new manufacturing cooperative society, whether you were required to furnish the return of If yes, please provide start up recognition number per Micro, Small and Medium Enterprises Whether you are an FII / FPI? Yes/No If (diii) form 10-IF (l) If the answer to (div) is "No", do you wish to exercise the option u/s 115BAE of Opting of New Tax regime in AY (f) out of new regime u/s. 115BAC(6) by filing form 10IEA, which should be exercised on or before the due date filing of Form 10-IFA & acknowledgment number number div(a) (h) (div) (m) (o) (i) div(b) convertible foreign exchange? (Tick)   Yes  No 2026-27  Yes  No Whether you are recognized as MSME Whether you are recognized as start up by DPIIT If yes, please provide the certification number (g) (j) Residential Status (Tick)   Resident  Non-Resident (k) (e) for furnishing the return of income u/s 139(1). number. If "opting it now", please furnish income mandatorily u/s 139(1) for the AY 2024-25 or AY 2025-26? o Yes o No regime in A.Y 2024-25 or AY 2025-26?  Yes  No allotted by the DPIIT certification is received?  No yes, please provide SEBI Regn. No.

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

Issu e rrrpricPurchase Facprice per e r NAUDIT INFORMATIONper share (in e No. No. No. No. Date of valusharCost of Cost of case of Sale If "More than Rs. 1 crore and up to Rs. 10 crores" option is selected at a2i, please select the percentage of subscriptiof of of of e (in consideratiacquisitiacquisitipurchase e payments made in cash & non a/c payee cheque/ bank draft out of the aggregate payments made during the sharsharsharsharon / case per from on on on If more than '1 Crore and up to 10 Crore' Option is selected at a2i, please select the percentage of amounts previous year purchase es es es es sharof existing Please select the range of total sales/turnover/gross receipts of business (Tick)  received in cash & non a/c payee cheque/ bank draft out of the aggregate receipts during the previous year a2iii  Up to 5%  More than 5% Whether this return is being filed by a representative assessee? (Tick)   Yes Name Type fresshareholde  Up to 5%  More than 5% Up to Rs. 1 crore Shares a2ii Whether you have held unlisted equity shares at any time during the previous year? (Tick)   Yes  No of of PAh er) Opening a2i (p)  No Valid upto date LEI Number (r) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more) (s) Closing balance Shares acquired during the year Whether assessee is declaring income only under section 44AD/44ADA/44AE/44B/44BB/44BBA/44BBC/44BBD  More than Rs. 1 crore and up to Rs. 10 crores Whether you are Partner in a firm? (Tick)   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) Whether liable to maintain accounts as per section 44AA? (Tick)   Yes  No Contact Number of the representative assessee issucompacompabalance Name of the representative assessee If yes, please furnish following information in respect of equity shares a2 (q) a1 Whether liable for audit under section 44AB? (Tick)   Yes  No during the year b If Yes is selected at (b), mention by virtue of which of the following conditions: Email ID of the representative assessee Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick)  bi (2) (3) PAN Name of Firm (1) (Tick)   Yes  No If yes, please furnish following information - If yes, please furnish following information 1a 1b  More than Rs. 10 crores ny ny e)

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

APARTNERS/ MEMBERS/TRUST INFORMATION

StatuPAN Name and Address S. No. Rate of Aadhaar RemuneratiDesignated Remuneration Number Interest of share (if on paid/ Partner s paid / payable Date of Percentage of determinatIdentificatiopayable on Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI (Tick)  Whether total income of any member of the AOP/BOI/executor of AJP (excluding his share from such Assessee falling u/s 44AD/44ADA/44AE/44BB but not offering income on presumptive basis (Tick applicable Admitted/Retirin case of Date of e) Sl. Partner/membPAN admission/retiremeshare (if Capital n Number, association or body or executor of AJP) exceeds the maximum amount which is not chargeable to tax in the case Yes  No  Yes section)  If (di) is Yes, whether the accounts have been furnishing ed retiring partner D in case bii dii Acknowledgement number er nt determinate) of that member? (Tick) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes  No Are you liable for Audit u/s 92E?  Yes  No Particulars of persons who were partners/members in the firm/AOP/BOI or settlor/trustee/beneficiary in the trust  No If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such audited u/s 92E? Acknowledgement (In case of societies and cooperative banks give details of Managing Committee) If Yes, provide the details in audit report? If liable to audit under any Act other than the Income-tax Act, mention the Act, section and date of furnishing (in the case of a e E diii partner in c di (DD/MM/YY) Date (DD/MM/YYYY) Section Code Sl. No. Name of the auditor (proprietorship/ firm) Acknowledgement number of the audit report PAN/ Aadhaar No. of the proprietorship/ firm If Yes, mention the percentage of share of the foreign company in the AOP/BOI/executor of AJP   Is any member of the AOP/BOI/executor of AJP a foreign company? (Tick)   Yes  No Yes No or executors in the case of estate of deceased / estate of insolvent as on 31 day of March, 2026 or date of dissolution Date of furnishing of the audit report (DD/MM/YYYY) 2. 1. C (iii) report. If yes, please provide the details as under) (iv) (ii) Act and section B Others (Tick)  biii (7) (4) (8) (5) (3) (6) (9) (1) (2) (i) respect of admitted / retired partners. 44AD, 44ADA, 44AE, 44BB If Yes, furnish the following information- the audit report firm) Number LLP st

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

SOURCES OF FUNDS

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

products (Other than those declaring income under sections 44AD, 44ADA and 44AE) 160(1)(iii) or (iv) For persons referred to in sectionWhether the trust is created on behalf of a provident fund, superannuation Whether the relevant income or any part thereof is receivable under a trust Whether the trust is non-testamentary trust created before 01-03-1970 for the fund, gratuity fund, pension fund or any other fund created bona fide by a BUSINESS BALANCE SHEET AS ON 31 DAY OF MARCH, 2026 OR DATE OF DISSOLUTION NATURE OF (iv) STTrade name of the Part A-BS Whether the person referred in section 160(1)(iv) is declared by a Will and /or is exclusively for the (ii) declared by any person by will and such trust is the only trust so declared by (iii) exclusive benefit of relatives/member of HUF of the settlor mainly dependent person carrying on Business or profession exclusive for the employees in such (i) Description S. No. Code (ii) A Aiii Bvi 1c To be filled in case of persons referred to in section 160(1)(iii) or (iv) A Partners' / members' fund Any other Reserve Foreign Currency Loans Unsecured loans (including deposits) Sources of Funds Partners' / members' capital Reserves and Surplus Revaluation Reserve Capital Reserve Statutory Reserve Credit balance of Profit and loss account Total (bi + bii + biii + biv + bv) Total partners'/ members' fund (a + bvi) Loan funds Secured loans Rupee Loans From Banks From others Total ( iiA + iiB) Total secured loans (ai + iiC) Foreign Currency Loans Rupee Loans From Banks A C A A biv iiA iiA bv iiB B bi iv vi ai B B bi v ii ii i i i (fill items A and B in a case where regular books of account are maintained, otherwise fill item C) iii biii iiC AWhether shares of the beneficiary are determinate or known? GWhether the person referred in section 160(1)(iv) has Business Income? bii C iii ii FPlease furnish the following details (as applicable): business, if any benefit of any dependent relative of the settlor and/or is the only trust declared by the settlor? (i) Whether all the beneficiaries have income below basic exemption limit? him? on him/Family? Business or Profession?

[ II--󰫼  3(i)]   󰭃 :  85

APPLICATION OF FUNDS

From persons specified in section From persons specified in section 40A(2)(b) of B i i iiB 4iii aviii Biii 2c 1e Advances Total Advances (i + ii) Net Block (a - b) Preference shares Short-term investments Government or trust securities Current assets, loans and advances iii B From others Total Rupee Loans (iiA + iiB + iiC) Total unsecured loans (bi + iiD) Total Loan Funds (aiii + biii) Deferred tax liability From others Sources of funds (1c + 2c +3 + 4iii) Application of funds Fixed assets Gross: Block Depreciation Capital work-in-progress Total (1c + 1d) Investments Investment in property Equity instruments Listed equities Unlisted equities Total Government or trust securities Debenture or bonds Mutual funds Others Total Long-term investments (i + iiC + iii + iv + v + vi + vii) Equity instruments Listed equities Unlisted equities Total Preference shares Debenture or bonds Mutual funds Others Total Short-term investments (iC + ii + iii + iv + v + vi) Total investments (aviii + bvii) Current assets Inventories Raw materials viii C D C B A B C A B C vii C ii ii Long-term investments A i iiC iiD iiA 1d iA A iA iii C 1c D E iii iii iv iv vi vi iB iii iii iv iv vi vi A ii v v v v i i i bvii iiC 1a 1b iiB vii vii iC 2c A B ii ii 40A(2)(b) of the I. T. Act the I. T. Act

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

Stock-in-trade (in respect of goods Stores/consumables including Advances recoverable in cash or in kind for the purpose of business or Outstanding for more than one Interest Accrued and due on Provision for Leave Deposits, loans and advances to not for the purpose of business or Interest accrued but not due on iiB va B a i vb b ii D iD bii C iC D iD E iE bi iiiD iiC aiv biv iG iH av 3c B Others iiB Total Cash and cash equivalents (iiiA + iiiB + iiiC) Balance with Revenue Authorities Current liabilities and provisions iii Work-in-progress Finished goods Loose tools Others Total (iA + iB + iC + iD + iE + iF + iG) Sundry Debtors A Outstanding for more than one year iiA C Total Sundry Debtors Cash and bank balances Balance with banks Cash-in-hand Others Other Current Assets Total current assets (iH +iiC + iiiD + aiv) Loans and advances Total (bi + bii + biii) Loans and advances included in biv which is Total (av + biv) Current liabilities Sundry Creditors Others Total (1 + 2) Liability for leased assets Income received in advance Other payables Total (A3 + iB + iC + iD + iE + iF) Provisions Provision for Income Tax Other Provisions iiA iiC A C iv v i ii iiiA biii G iG H A D A A3 G B iB F iF iii iv B D B iB F iF v iiiC iiiB C iC C B C E iE ii packing material profession year borrowings acquired for trading) or for value to be received corporate and others profession borrowings encashment/Superannuation/Gratuity [ II--󰫼  3(i)]   󰭃 :  87

Part A-Manufacturing Account for the financial year 2025-26 (fill items 1 to 3 in a case where regular In a case where regular books of account of business or profession are not C Manufacturing Debit balance in Profit and loss account/ Miscellaneous expenditure not written off or maintained, furnish the following information as on 31 day of March, 2026, in books of account st 4a 4c B Amount of total sundry debtors Amount of total sundry creditors Amount of total stock-in-trade Amount of the cash balance Evii Aiii F A C C C3 C4 are maintained, otherwise fill items 62 to 66 as applicable) C1 diii iiE 3e 4d D C2 NO ACCOUNT CASEB Purchases (net of refunds and duty or tax, if any) Factory Overheads Depreciation of factory machinery Total (2i +2ii) account E Total (iiA + iiB + iiC) Total (iE + iiD) Net current assets (3c - diii) Deferred tax asset Total (4a + 4b + 4c) Total, application of funds (1e + 2c + 3e +4d) Debits to Manufacturing Account A Opening Inventory Opening stock of raw-material Opening stock of Work in progress Direct wages Direct expenses (Di + Dii + Diii) Carriage inward Other direct expenses Indirect wages Factory rent and rates Factory Insurance Factory fuel and power Factory general expenses 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 Cost of Goods Produced - transferred to Trading Account (1F-2) 4b D iii iii F ii ii ii i i i iii 2i ii ii i i D vii C D iii vi ii i iii vi ii i iii E B iv v iv v adjusted accumulated balance respect of business or profession

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

ADING ACCOUNT CREDITS TO TRADING ACCOUNTTO TRA DEBITS

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 Trading Duties, taxes and cess received or receivable in respect of goods and services Sales/ Gross receipts of business (net of returns and refunds and duty or tax, Other operating revenues (specify nature Note: Row can be added as per the nature of iii iii account are maintained, otherwise fill items 62 to 66 as applicable) Union Territory Goods & Services Tax Total (i + ii + iii + iv +v+ vi+vii+viii) iii C Aiv 4D B ix vii vii Sale of goods Any other duty, tax and cess Closing Stock of Finished Goods Counter veiling duty viii Account a ii i iiia 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 Revenue from operations (Aiv + B +Cix) Total of credits to Trading Account (4D + 5) Opening Stock of Finished Goods Purchases (net of refunds and duty or tax, if any) Carriage inward Duties and taxes, paid or payable, in respect of goods and services purchased Custom duty Special additional duty Union excise duty VAT/ Sales tax Any other tax, paid or payable vii iv iii iv vi ix ii b B D c v x i ii i iiib iiic ii ii i viii iv vi xi v 10viii i 10iii 10iv 10ix 10xi 10ii 10v 10x viii iv vi v i iii ii 10vii 10vi 10i iii ii Direct Expenses (9i + 9ii + 9iii) if any) and amount) sold or supplied Cix Direct Expenses (UTGST)

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

ACREDITS TO PROFIT AND LOSS ACCOUNT Profit and Loss Account for the financial year 2025-26 (fill items 13 to 60 &67 in a DEBITS TO PROFIT AND LOSS ACCOUNT Profit on conversion of inventory into capital asset Part A-P& L Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + Income from Futures & Options Trading - transferred to Profit and Loss Profit on sale of investment being securities Gross Profit from Business/Profession-- transferred to Profit and Loss account Gain (loss) on account of foreign exchange u/s 28(via) ix ix 10xicase where regular books of account are maintained, otherwise fill items 62 to 66 as 14xii xii vi vi viii viii 12d 12d Total of credits to profit and loss account (13+14xii) Gross profit transferred from Trading Account (12+12b+12d) Other income Rent Commission Dividend income Interest income Profit on sale of fixed assets Profit on sale of other investment Agricultural income Any other income (specify nature and amount) Total (xia + xib) Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x+ xic) 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 22iii 22iv 22ii 22v C 22i B xib xia xic vii iii iv ii v x i vii xii iii iv xi iii iv ii ii v x v i i Turnover from Intraday Trading Cost of goods produced - Transferred from Manufacturing Account Income from Intraday Trading - transferred to Profit and Loss account Turnover from Futures & Options Trading applicable) 12a 12a 12b 12b 12c 12c i 10xi) account chargeable to Securities Transaction Tax (STT) (6-7-8-9-10xii-11) fluctuation u/s 43AA (FMV of inventory as on the date of conversion)

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

Paid outside India, or paid in India to a non-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 resident other than a company or a foreign resident other than a company or a foreign i i i i Whether any compensation, included in 22xi, Other Insurance including factory, office, car, resident other than a company or a foreign i i 22xi 23iv 22x xiia Yes / No iv x xii Insurance Conference Contribution to approved superannuation fund Contribution to recognised provident fund Contribution to any other fund Total compensation to employees (total of 22i to 22x) If Yes, amount paid to non-residents Medical Insurance Life Insurance Keyman's Insurance Total expenditure on insurance (23i + 23ii + 23iii + 23iv) Workmen and staff welfare expenses Entertainment Hospitality 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 Traveling expenses other than on foreign traveling Foreign travelling expenses Conveyance expenses Telephone expenses 22vii 22vi 22ix 23iii xiib 23ii 23i ii ii ii vii vi iii iii ii ii ii Contribution to recognised gratuity fund 22viii iii 31iii iii xi ii i 30iii 32iii 23v viii ix v company which an expenditure has been incurred paid to non-residents goods, etc. company company

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

Others (more than Rs. 1 lakh) where PAN/ Paid outside India, or paid in India to a non- (Rows can be added as required) Total Rates and taxes, paid or payable to Government or any local body (excluding taxes on Any other rate, tax, duty or cess incl STT Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + Aadhaar No. is not available (provide name Profit before interest, depreciation and taxes [15 - (16 to 21 + 22xi + 23v + 24 to 29 + 30iii resident other than a company or to a foreign i i Bad debts (specify PAN/ Aadhaar No. of the person, if available, for whom Bad Debt for amount of 48ii ii i 44ix ix 48i 44x x Guest House expenses VAT/ Sales tax Salary/Remuneration paid to Partners of the firm 44iii iii Club expenses Festival celebration expenses Scholarship Gift Donation Union excise duty Cess 44viii Audit fee Other expenses (specify nature and amount) Others (amounts less than Rs. 1 lakh) Total Bad Debt (48i + 48ii + 48iii) Provision for bad and doubtful debts Other provisions To others Total (i+ii) 44vii 44iv 44vi 44ii 44v 44i ii ii i i(2) i(3) viii vii iv vi iii iii iv iii ii ii ii v i i Interest i(1) 48iii 47iii 48i(1) 48i(2) 48i(3) 48iv 52iii income) 44vii + 44viii +44ix) and complete address) + 31iii + 32iii + 33 to 43 + 44x + 45 + 46 + 47iii + 48iv + 49 + 50)] and CTT [48i(1)+48i(2)+48i(3)] company Rs. 1 lakh or more is claimed and amount)

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

APRESUMPTIVE INCOME CASES

APPROPRIATIONSThrough a/c payee cheque or a/c payee bank draft or bank electronic iA Gross Turnover or Gross Receipts (iA + iB + iC) (62i limited to Rs.2 Crores, Through a/c payee cheque or a/c payee bank draft or A iA 62i (i) Balance carried to balance sheet in proprietor's account (59 - 60) COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD Gross Receipts (63i limited to Rs.50 Lakh, however if [63iB+63iC] is less than clearing system received or prescribed electronic modes received before COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER 63i (i) however if [62iB+62iC] is less than or equal to 5% of 62i then the limit under bank electronic clearing system or other prescribed 6% of 62iA, or the amount claimed to have been 8% of (62iB + 62iC), or the amount claimed to have COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER Presumptive Income under section 44ADA (50% of 63i, or the amount claimed A B iiA iiB 63ii (ii) NOTE--If income is less than the above percentage of Gross Receipts/Turnover, it is mandatory to maintain books of Receipts in Cash Any mode other than A and B Presumptive Income under section 44AD (iiA + iiB) B Receipts in Cash B C iB iC 62ii iB Business code SR.NO. (ii) Name of Business Description C Any mode other than A and B iC SR.NO. SR.NO. Name of Business/ Profession Business code Business code Name of Business Description Description NOTE--If income is less than 50% of Gross Receipts, it is mandatory to maintain books of account and have a tax audit Depreciation and amortization Net profit before taxes (51 - 52iii - 53) Provision for Deferred Tax Profit after tax (54-- 55-- 56) Balance brought forward from previous year Amount available for appropriation (57 + 58) Transferred to reserves and surplus Provision for current tax specified date SECTION 44AE (Only for Resident Partnership Firm other than LLP) 62i is extended to Rs.3 Crores.) electronic modes received before specified date earned, whichever is higher been earned, whichever is higher SECTION 44ADA (Only for Resident Partnership Firm other than LLP) or equal to 5% of 63i then limit under 63i is extended to Rs.75 Lakh) to have been earned, whichever is higher) PROVISIONS PROVISION FOR TAX AND account and have a tax audit under section 44AB under section 44AB

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

Registration Presumptive income Number of Tonnage Whether NO ACCOUNT CASENo. of goods owned/leased/ u/s 44AE for the goods capacity of months for which goods carriage goods hired carriage (Computed @ Rs.1000 carriage (in carriage was per ton per month in owned/ MT) leased/ hired case tonnage exceeds by assessee 12MT, or else @ Rs.7500 per month) or the amount claimed to IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT Through a/c payee cheque or a/c payee bank draft or In case of Non-Resident, if the total income comprises of profits and gains from business have been actually a1 Total presumptive income from goods carriage u/s 44AE [total of column (5) bank electronic clearing system or other prescribed referred to in sections 44B, 44BB, 44BBA, 44BBC or 44BBD furnish the following 64(ii) (ii) MAINTAINED, furnish the following information for previous year 2025-26 in respect of earned, whichever is a1 a1 a2 ib ia ic a2 (i) a b c d b c d 66iv (b) Less: Salary/Remuneration to Partners of the firm 64(iii) For assessee carrying on Business Gross receipts (a1 + a2) Expenses Net profit For assessee carrying on Profession Gross receipts (a1 + a2) Gross profit Expenses Net profit Total profit (65i + 65ii) iia 65iii 66iii 65ii 65i 67i (iii) (a) (ii) (i) (1) (3) a (2) (4) (5) NOTE--If the profits are lower than prescribed under S.44AE or the number of goods carriage owned at any time Add row options as necessary Total Presumptive Income u/s 44AE (ii-iii) 64(iv) Any other mode Gross profit Turnover from speculative activity 66ii 66i (iv) i Total a2 iib iic (iii) Net income from speculative activity (66ii-- 66iii) iv Gross Profit Expenditure, if any Gross receipts / Turnover iii ii i electronic modes received before specified date of table 64(i)] business or profession - information higher during the year exceeds 10, it is mandatory to maintain books of account and have a tax audit under 44AB.

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

COTHER INFORMATION

the proforma credits, drawbacks, refund of B duty of customs or excise or service tax, or refund of sales tax or value added tax, or refund Any sum paid to an employee as bonus or 5b of GST, where such credits, drawbacks or Premium paid for insurance against risk of commission for services rendered, where such 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 6c Finished goods (if at cost or market rates, whichever is less write 1, if at cost, write 2, if at market Increase in the profit or decrease in loss because of deviation, if any, from escalation claims accepted during the previous damage or destruction of stocks or store 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 Amount of contributions to an approved D C A Premium paid for insurance on the health of Income Computation Disclosure Standards notified under section 145(2) [column 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 Decrease in the profit or increase in loss because of deviation, if any, from refunds are admitted as due by the authorities Any amount of interest paid in respect of Amount of contributions to an approved 3a 3b 3b 3a E 6a  Method of accounting employed in the previous year (Tick)   mercantile  cash 67ii  B F I A D G H B E Is there any change in stock valuation method (Tick)   Yes  No the items falling within the scope of section 28 A D E F 4d 4e 5c 6d 6e 6f 6g 6h 6i Other Information (mandatory if liable for audit under section 44AB, for others, fill if applicable) 6b Net profit ii Is there any change in method of accounting (Tick)   Yes  No Method of valuation of closing stock employed in the previous year Amounts not credited to the profit and loss account, being - any other item of income capital receipt, if any Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) Amount of contributions to any other fund Part A- OI C J 5a 5d 5e 6j 5f rate, write 3) the method of valuation specified under section 145A dividend [36(1)(ii)] provident fund [36(1)(iv)] gratuity fund [36(1)(v)] XI(3) of Schedule ICDS] XI(4)) of Schedule ICDS] rate, write 3) the method of valuation specified under section 145A concerned year section 36 due to non-fulfilment of condition specified in relevant clauses- [36(1)(i)] employees [36(1)(ib)] borrowed capital [36(1)(iii)] [36(1)(iiia)] superannuation fund [36(1)(iv)] referred to in section 80CCD [36(1)(iva)]

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

Any sum received from employees as contribution to any provident fund or superannuation fund or any fund set up under ESI Act or any other fund for the welfare of K 6k employees to the extent not credited to the Amount of securities transaction paid in respect Marked to market loss or other expected loss as Expenditure on advertisement in any souvenir, Amount disallowable under section 40 (a)(i), Amount disallowable under section 40(a)(ia) Amount disallowable under section 40(a)(iii) Amount disallowable under section 40 (a)(ib), on Expenditure laid out or expended wholly and of transaction in securities if such income is not P employees account on or before the due date Provision for bad and doubtful debts Expenditure for the purposes of promoting computed in accordance with the ICDS notified brochure, tract, pamphlet or the like, published Amount of tax or rate levied or assessed on the Q 6q Amount transferred to any special reserve Expenditure for purchase of sugarcane in excess Expenditure by way of penalty or fine for Expenditure incurred for any purpose which is Amounts debited to the profit and loss account, to the extent disallowable on account of non-compliance with the on account of non-compliance with the on account of non-compliance with the Total number of employees employed by the company (mandatory in case D Aa b Ab d Ad 7d a 6p account of non-compliance with the provisions of Ac c M N O R U Total amount disallowable under section 36 (total of 6a to 6s) deployed in India deployed outside India Total iii ii i iii ii i C 7c A. G E Ae 7g e 6m 7e 6n 6o 6r 6t Any other disallowance S Amount of bad and doubtful debts [36(1)(vii)] Any other penalty or fine Amount paid as wealth tax [40(a)(iia)] L T Any other amount not allowable under section Expenditure of capital nature [37(1)] Expenditure of personal nature [37(1)] Total amount disallowable under section 37 (total of 7a to 7i) Amount of any liability of a contingent nature Af f 6s 6l exclusively NOT for the purpose of business or F 7f [36(1)(viia)] u/s 145(2) [36(1)(xviii)] by a political party [37(2B)] provisions of Chapter XVII-B [36(1)(va)] [36(1)(viii)] family planning amongst employees [36(1)(ix)] included in business income [36(1)(xv)] of the government approved price [36(1)(xvii)] violation of any law for the time being in force an offence or which is prohibited by law under section 40 provisions of Chapter XVII-B provisions of Chapter XVII-B basis of profits [40(a)(ii)] section 37 company has recognized Provident Fund) Chapter VIII of the Finance Act, 2016 7j J H A B 7a 7b 7h I 7i profession [37(1)]

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

Amount paid otherwise than by account payee Any sum payable as interest on any loan or cheque or account payee bank draft or use of Any sum payable by way of contribution to any Any sum payable as interest on any loan or Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-Any sum payable to a micro or small enterprise any sum paid by the assessee as an employer for Amount of interest, salary, bonus, electronic clearing system through a bank provident fund or superannuation fund or borrowing from such class of non-banking operative bank other than a primary agricultural 10e E setting up or as contribution to any fund, trust, borrowing from any public financial institution beyond the time limit specified in section 15 of the B 9b 10da Da 10b B 10d 10h D H D 9d Marked to market loss or other expected loss h Any amount disallowed under section 43B in any preceding previous year but financial companies as may be notified by the Amount paid by way of royalty, license fee, commission or remuneration paid to any Any amount disallowed under section 40 in any preceding previous year but Amounts paid to persons specified in section gratuity fund or any other fund for the welfare credit society or a primary co-operative Any amount debited to profit and loss account of the previous year but account or through such electronic mode as may company, AOP, or BOI or society or any other Any sum in the nature of tax, duty, cess or fee Any sum payable to an employee as bonus or or a State financial corporation or a State Any sum payable to the Indian Railways for the Micro, Small and Medium Enterprises Any sum in the nature of tax, duty, cess or fee A Ah E 9e 8B B. 10a 10g 11a 10c A C G Total amount allowable under section 43B (total of 10a to 10h) I Any sum payable towards leave encashment 10f F A g 9a 10i Any other disallowance Total amount disallowable under section 40(total of Aa to Ai) 8Aj Provision for payment of gratuity [40A(7)] except as allowable u/s 36(1)(xviii) [40A(13)] Any other disallowance Total amount disallowable under section 40A j 9g G F Ai i 9f C 9c service fee etc. as per section 40(a)(iib) partner or member [40(b)] allowable during the previous year of employees Central Government disallowable under section 43B section 40A 40A(2)(b) be prescribed, disallowable under section 40A(3) institution [40A(9)] allowable during the previous year under any law commission for services rendered Industrial investment corporation agricultural and rural development bank use of railway assets under any law Ag [ II--󰫼  3(i)]   󰭃 :  97

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

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

SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)

IHOUSE PROPERTYQUANTITATIVE DETAIL

[Tick  the applicable option]  Let out  Deemed let out Town/ City State Countr Address of property 1 Gross rent received or receivable or lettable value Name(s) of PAN/Aadhaar No. of Tenant(s) PAN/TAN/ Aadhaar No. of Tenant(s) (if Is the property co-owned?  Yes  No (if "YES" please enter following details) y The amount of rent which cannot be Name of other Co-owner(s) PAN/Aadhaar No. of Co-owner Percentage Share in Property (%) Part A - Quantitative details (mandatory if liable for audit under section 44AB) Tenant(s) (if (Please see note) (higher of the two, if let out for whole of the year; lower of the two if let out for 1a TDS credit is claimed) let out) A II II PIN Code/ Zip code Assessee's percentage of share in the property % I 1b Opening stock Purchase during the previous year Sales during the previous year Closing stock Opening stock Purchases during the previous year Consumption during the previous year Sales during the previous year Yield finished products Percentage of yield shortage/ excess, if any B Tax paid to local authorities Total (1b + 1c) 1d 1c Schedule HP Details of Income from House Property (Drop down to be provided indicating ownership of property) purchase during the previous year 6b b g 6g In the case of a trading concern In the case of a manufacturing concern Raw materials 6d a 6a 6c d c f 6f f 7f Shortage/ excess, if any C D opening stock quantity manufactured during the previous year 7b b closing stock 6h h 7c c a 7a (a) (b) 7e e realized QD Shortage/ excess, if any Closing stock Finished products/ By-products sales during the previous year (s) part of the year) 7d 6e d e

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

INCOME FROM BUSINESS OR PROFESSION

Income/ receipts credited to profit and loss account considered under other heads of income or chargeable u/s 3 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH Profit or loss included in 1, which is referred to in section u/s 115BBH 44AD/ 44ADA/ 44AE/ 44B/ 44BB/ 4a (Item No. A of Net profit or loss from speculative business included in 1 Other than (net of Cost of 44BBA/44BBC/44BBD/44DA/ First schedule of Income- Interest payable on borrowed capital Income under the head "Income from house property" (Ʃ 1k + 2 ) 4a f 3f Schedule VDA) (enter -ve sign in case of loss) [Sl.no.12b of Trading Net profit or Loss from Specified Business u/s 35AD Dividend dividend Acquisition, if tax Act(other than profit from life insurance business Profit and gains from life insurance business referred to in cii (Details are to be filled in the drop down to Furnishing of PAN/Aadhaar No. of tenant is mandatory if tax is deducted under section 194-IB. Profit before tax as per profit and loss account (item 54, 62(ii), 63(ii), 64(iv), House Profit from activities covered under rule 7, 7A, 7B(1), Any other exempt income (specify Income or receipts credited to Profit and Loss account but 1h 3cii H 2a 2a (if negative, take the figure to 2i of schedule CYLA) ci NOTE a (fill up details separately for each property) 1f 3ci 5A 5A 2b 4b 2b 3a 4b 4c 4c c Annual value (1a - 1d) Annual value of the property owned (own percentage share x 1e) 30% of 1f Total (1g + 1h) Arrears/Unrealised rent received during the year less 30% Income from house property 1 (1f - 1i + 1j) 1g 1k 1e 1i 1j Pass through income/ Loss if any * E K F J G I included in 1 (enter -ve sign in case of loss) income income any) section 115B Income credited to Profit and Loss account (included in 1) which is exempt Total exempt income (5a + 5b + 5ciii) b be provided in e-filing utility) Furnishing of TAN of tenant is mandatory if tax is deducted under section 194-I. From business or profession other than speculative business and specified business 65(iii), 66(iv) & 67(ii) of Part A-P&L ) account + Sl. No. 66iv of Schedule P&L] property Other sources u/s 115BBF u/s 115BBG referred to in section 115B) (Dropdown to be provided) 7B(1A) and 8 (Dropdown to be provided) Share of income from firm(s) Share of income from AOP/ BOI nature and amount) Total (ci + cii) not chargeable to tax under the Act. Computation of income from business or profession d Schedule BP c e A 3b 3d 5d 3c Cii 5a Ci d a ii i 5ciii 3e b 5b iii

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

Expenses debited to profit and loss account considered under other heads of income/related to income Amount of deduction under section 35 or 35CCC or 7 chargeable u/s 115BBF/or u/s 115BBG 35CCD in excess of the amount debited to profit and or u/s 115BBH u/s 115BBH loss account (item x(4) of Schedule ESR) (if amount Any other income not included in profit and loss Deemed income under section 32AC/ 32AD/ 33AB/ (other than Depreciation allowable under section 32(1)(i) Amounts debited to the profit and loss account, to the Amounts debited to the profit and loss account, to the Any amount debited to profit and loss account of the Interest disallowable under section 23 of the Micro, account/any other expense not allowable (including Increase in profit or decrease in loss on account of ii deductible under section 35 or 35CCC or 35CCD is F 7f Amounts debited to the profit and loss account, to the 33ABA/35ABA/35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ Expenses debited to profit and loss account which relate Depreciation allowable under section 32(1)(ii) (Make your own computation refer Appendix-IA of extent disallowable under section 40 (8Aj of Part A-Expenses debited to profit and loss account which relate to House Other Cost of Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9g of PartA-previous year but disallowable under section 43B (11i Small and Medium Enterprises Development Act, income from salary, commission, bonus and interest ICDS adjustments and deviation in method of i 12ii lower than amount debited to P&L account, it will go to A C 8b 7a 7c 8a 8a 8b 12i u/s 115BBF to exempt income Depreciation and amortisation debited to profit and loss account and 32(1)(iia) (column 6 of Schedule-DEP) IT Rules) extent disallowable under section 37 (7j of Part A-OI) OI) Deemed income under section 41 80HHD/ 80-IA D Balance (1- 2a - 2b - 3a - 3b - 3c - 3d - 3e - 3f - 4a -4b-4c-- 5d-5A) property sources u/s 115BBG Acquisition) exempt income and disallowed u/s 14A (16 of Part A-OI) Total (7a + 7b + 7c + 7d + 7e + 7f + 8a+ 8b) Adjusted profit or loss (6+9) Depreciation allowable under Income-tax Act Total (12i + 12ii) Profit or loss after adjustment for depreciation (10 +11 - 12iii) extent disallowable under section 36 (6t of Part A-OI) OI) of Part A-OI) 2006 (17 of Part A- OI) Deemed income under section 43CA Any other item of addition under section 28 to 44DB from firms in which assessee is a partner) valuation of stock (Column 3a + 4d of Part A- OI) Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) Deduction allowable under section 32(1)(iii) item 24) B E iii 12iii 7d 7e 7b

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

Additions in accordance with section 28 to 44DB Net Profit or loss from business or profession other than speculative business and Balance of income deemed to be from agriculture, after applying Rule 7, 7A, Any amount disallowed under section 40 in any Any amount disallowed under section 43B in any First Schedule to the Income-tax Act, specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is Decrease in profit or increase in loss on account of Net profit or loss from business or profession other than speculative and specified 7B(1), 7B(1A) and Rule 8 for the purpose of aggregation of income as per Finance A37 preceding previous year but allowable during the preceding previous year but allowable during the not applicable, enter same figure as in 36) (If loss take the figure to 2i of item E) (37a+ 37b + Income chargeable under the head 'Profits and gains from business or profession' Any other amount allowable as deduction ICDS adjustments and deviation in method of 1961 (other than business Income other than Rule 7A, 7B & Rule 8 (Item No. Act D D Income from Specified Business (46-47) (if loss, take the figure to 7xv Deductions in accordance with section 28 to 44DB (other than deduction under 35viii viii f 37f Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from C48 C49 (item 4 of Form 3CE) previous year (10i of Part A-OI) Total (27+28+29+30+31+32) Section 44AE [64(iv) of schedule] Section 44BB 37c + 37d + 37e + 37f) Deemed income chargeable under Rule 8 Additions in accordance with section 28 to 44DB (A37+B42+C48) e 37e previous year (8B of Part A-OI) valuation of stock (Column 3b + 4e of Part A- OI) Income (13+26-33) Profits and gains of business or profession deemed to be under - Section 44AD [62(ii) of schedule] Section 44ADA [63(ii) of schedule] Section 44B Section 44BBA Section 44BBC Section 44BBD Section 44DA 115B) Total (35i to 35viii) (34 + 35 ix) Income chargeable under Rule 7 Deemed income chargeable under Rule 7A Deemed income chargeable under Rule 7B(1) Deemed income chargeable under Rule 7B(1A) 36) [4c-(37a+37b+37c+37d+37e)] Computation of income from speculative business Net profit or loss from speculative business as per profit or loss account Deductions in accordance with section 28 to 44DB Income from speculative business (if loss, take the figure to 6xvii of schedule CFL) Computation of income from specified business under section 35AD Net profit or loss from specified business as per profit or loss account Profit or loss from specified business (43+44-45) Deductions in accordance with section 35AD(1) b d a c 37b 37d 37a 37c section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) ii of schedule CFL) drop down menu) B C vii via vic iii iv 35 vii 35vic v i 35iii 35iv 35vi 35v 35i 35 ix vib B42 35vib ix ii 35ii

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

DEPRECIATION ON PLANT AND MACHINERY

Adjustment as per second proviso Additional depreciation relating to 3b Loss to be set off (Fill Income from life Consideration or other realization Amount on which depreciation at Consideration or other immediately preceding year' on Depreciation disallowed under to sub-section (3) of section Amount on which depreciation at Income of current year (Fill this Rate (%) Type of Business income Business income remaining after Business loss set Sl. this row only if figure is Income from specified insurance business under full rate to be allowed ( 3+4 - 5) Additions for a period of less than realizations during the year out of Additional depreciation, if any, on Total depreciation* section 38(2) of the Income-tax 115BAC (Refer to rule 5) Income from speculative Written down value on the first Additions for a period of 180 days during the previous year out of 3 half rate to be allowed (7 - 8) (enter Additional depreciation, if any, on asset put to use for less than 180 Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable column only if figure is zero or 3a iv i (A37) (4b) Schedule DPM off set off Total (3a + 3b) Depreciation on 9 at half rate Net aggregate depreciation (15-16) (iii) (iv) (ii) (i) Block of assets Depreciation on 6 at full rate Plant and machinery iii ii (B42) (C48) negative) Loss remaining after set off (i - v) 180 days in the previous year (10+11+12+13+14) Act, 1961 (out of column 15) (2) (3) = (1) - (2) (1) Intra-head set off of business loss of current year business business section 115B Total loss set off (ii + iii+iv ) day of previous year or more in the previous year or 4 (enter 0, if result is negative) 0, if result in negative) days as deduction under any other section) positive) v v E

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

DEPRECIATION ON OTHER ASSETS

Rate (%) Proportionate aggregate Capital gains/ loss under section Proportionate aggregate depreciation allowable in the event Expenditure incurred in 50* Written down value on the last day Consideration or other Amount on which depreciation at depreciation allowable in the event Expenditure incurred in Consideration or other Amount on which depreciation at Depreciation disallowed under Additions for a period of less than Depreciation on 9 at half rate Net aggregate depreciation (12-13) (i) (iv) (iii) (vii) (ii) (vi) (v) Block of assets Written down value on the first Additions for a period of 180 days Depreciation on 6 at full rate Total depreciation* (10+11) Furniture and Land Building (not including land) Intangible Ships Nil Depreciation on other assets (Other than assets on which full capital expenditure is allowable as connection with transfer of asset/ full rate to be allowed (3 + 4 - 5) connection with transfer of asset/ of succession, amalgamation, (5 + 8 - 3-4 -7 - 19) (enter negative of previous year* (6+ 9 -15) (enter realization during the previous realizations during the year out of half rate to be allowed (7-8) (enter section 38(2) of the Income-tax of succession, amalgamation, Schedule DOA 180 days in the previous year day of previous year or more in the previous year fittings assets deduction) demerger etc. (out of column 17) assets only if block ceases to exist) 0 if result is negative) year out of 3 or 4 (enter 0, if result is negative) 0, if result in negative) Act, 1961 (out of column 12) demerger etc. (out of column 14) assets

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

SUMMARY OF DEPRECIATION ON ASSETS Capital gains/ loss under section 50 Written down value on the last day Block entitled for depreciation @ 30 per cent (5 + 8 -3-4 -7 -16) (enter negative of previous year* (6+ 9 -12) (enter Block entitled for depreciation @ 40 per cent Block entitled for depreciation @ 10 per cent Block entitled for depreciation @ 30 per cent Block entitled for depreciation @ 10 per cent 2b 2b Summary of depreciation on assets (Other than assets on which full capital expenditure is allowable as Block entitled for depreciation @ 15 per cent Block entitled for depreciation @ 45 per cent Block entitled for depreciation @ 5 per cent Block entitled for depreciation @ 40 per cent Block entitled for depreciation @ 15 per cent Block entitled for depreciation @ 40 per cent Block entitled for depreciation @ 45 per cent Block entitled for depreciation @ 5 per cent Block entitled for depreciation @ 40 per cent 2a 2c 2a 2c 1a 1b 1c 1b 1a b d b a c a a b d a b 1c c c c Schedule DEP Plant and machinery Building (not including land) 1d Total depreciation on building (total of 2a + 2b + 2c) 2d d e Furniture and fittings(Schedule DOA- 14v or 15v as applicable) Total depreciation on plant and machinery (1a + 1b + 1c +1d) Intangible assets (Schedule DOA- 14vi or 15vi as applicable) Ships (Schedule DOA- 14vii or 15vii as applicable) Total depreciation (1e+2d+3+4+5) Total (1a +1b + 1c + 1d) Building (not including land) Furniture and fittings (Schedule DOA- 17v) Intangible assets (Schedule DOA- 17vi) Plant and machinery Total (2a + 2b + 2c) Ships (Schedule DOA- 17vii) Total (1e+2d+3+4+5) Schedule DCG Deemed Capital Gains on sale of depreciable assets 2d ( Schedule DPM - 17iii or 18iii as applicable) (Schedule DOA- 14iii or 15iii as applicable) (Schedule DPM - 20ii) deduction under any other section) only if block ceases to exist) 0 if result is negative) ( Schedule DPM - 17ii or 18ii as applicable) ( Schedule DPM - 17iv or 18iv as applicable) (Schedule DOA- 14iv or 15iv as applicable) (Schedule DPM - 20i) (Schedule DPM - 20iii) (Schedule DPM - 20iv) (Schedule DOA- 17ii) (Schedule DOA- 17iii) (Schedule DOA- 17iv) d e 1d ( Schedule DPM - 17i or 18i as applicable) (Schedule DOA- 14ii or 15ii as applicable)

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

BCAPITAL GAINS Short-term Capital Gains

In case of transfer of immovable property, please furnish the following details (see note) f From sale of land or building or both (fill up details separately for each property)(in case of co-ownership, Sl No Amount of deduction allowable Expenditure of the nature Amount of deduction in excess of the Amount, if any, debited to a enter your share of capital gain) Full value of consideration adopted as per section 50C for the purpose of Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is amount debited to profit and loss referred to in section profit and loss account NOTE Name of PAN/Aadhaar From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on SchedIn case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents) Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure Date of purchase/ Date of Amount S. No. aiii iii quoted by buyer in the documents. (1) (2) (3) account Pin code State property, Country NOTE buyer(s) No. of buyer(s) share A ► 35(1)(iii) Total Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD) 35(1)(iia) 35(1)(iv) 35(2AA) 35(2AB) 35(1)(ii) 35(1)(i) 35CCC 35CCD 3a a Reduction as per clause (iii) of section 48 of the Act, read with Rule 8AB Total (bi + bii + biii+biv) Short-term Capital Gains on Immovable property (1c - 1d) From slump sale iii Full value of consideration (higher of ai or aii) Net worth of the under taking or division (6(e) of Form 3CEA) Full value of consideration Vi vii Iv V X I Full value of consideration received/receivable Value of property as per stamp valuation authority Cost of Improvement without indexation Balance (aiii - bv) Deduction under section 54G/54GA (Specify details in item D below) i Fair market value as per Rule 11UAE(2) ii Fair market value as per Rule 11UAE(3) Short term capital gains from slump sale (2Aiii-2B) viii Iii Ix Ii ule CG details as per Schedule RA. as (ai), or else take (aii)] which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) (where A4 is not applicable) sale/transfer A1e c b c code, ZIP code biii 2aiii biv 2aii bii aii bv 1c 1d 2ai ai bi iii iv 2b ii ii A2c v i i b d a e In case of more than one buyer, please indicate the respective percentage share and amount. (4) = (3) - (2)

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

Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired within 3 months prior to record date and dividend/income/bonus units are within 3 months prior to record date and dividend/income/bonus units are 3d D D 5d received, then loss arising out of sale of such asset to be ignored (Enter positive For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per In case securities sold include shares of a company other than quoted shares, enter the Full value of consideration in respect of unquoted shares adopted as Short-term capital gain on securities (other than those at A3 above) by an FII b a ib i b ic c A Short-term capital gain on equity share or equity oriented MF (STT paid) (3c Full value of consideration in respect of securities other than unquoted received, then loss arising out of sale of such security to be ignored (Enter In case assets sold include shares of a company other than quoted shares, enter the Full value of consideration in respect of unquoted shares adopted as ii aii c a ia E A3e bi A5e i i ib i ia ic E a Bi bi i A4b Total (i + ii + iii+iv) Full value of consideration in respect of assets other than unquoted shares Balance (6aiii - bv) iii aiii iii iv iii ii iii ii Total (i + ii + iii+iv ) Balance (5aiii - bv) ii v iv v C C bii biii biv bv 3c 5c STCG on transactions covered u/s 111A From sale of assets other than at A1 or A2 or A3 or A4 or A5 above Cost of Improvement without indexation aiii Cost of Improvement without indexation Balance (3a - bv) STCG from sale of shares not covered in sl.no. 4A or sale of debentures Total (i + ii + iii+iv) aii B the Rules value only) following details per section 50CA for the purpose of Capital Gains (higher of a or b) manner +3d) be computed with foreign exchange adjustment under first proviso to section 48) section 115AD shares manner shares the Rules positive value only) (5c +5d) following details shares per section 50CA for the purpose of Capital Gains (higher of a or b) the Rules bii iii iv A4a ii v B biii biii biv biv bii bv bv 6c A c b [ II--󰫼  3(i)]   󰭃 :  107

Amount of STCG included in A1 - A8 but claimed as not chargeable to tax or chargeable at special Whether any amount of unutilized capital gain on asset transferred during the previous years shown 9 a rates in India as per DTAA (applicable for non-residents only) below was deposited in the Capital Gains Accounts Scheme within due date for that year?  Yes  No  Not applicable. If yes, then provide the details below

Item Sl. Previous No. A1

SectioRate Whether deduction claimed in that year in Sl. Amount ArticlCountrto A8 In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example as per n of TRC Applicable rate Rate as per Treaty which asset year above in Noy name e of of lower of (6) or (9) if asset bought/acquired within 3 months prior to record date and Capital loss on buy back of shares (can be claimed only if respective Dividend income I.T. I.T. obtained Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) Amount deemed to be short term capital gains as per Section 45(4) read with Section Sl. No. DTAA & Code income . which c Amount utilized out Previous year in which Amount not used for new asset or New asset 6d d Act Act (Y/N) Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8- From sale of land or building or both (fill up details separately for each property)(from a to f)(in case of co-Date of purchase/ Date of sale/transfer dividend/income/bonus units are received, then loss arising out of sale of such STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e - u/s 2(22)(f) is offered in sl. no. 1aiii or 2c/2d of Schedule OS) [Short Term Capital loss (A8a A8b + A8c) A(A) A(A) A8 4b of Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at includeacquired/constructed remained unutilized in Capital gains Long-term 7c Total amount of STCG claimed as chargeable to tax at special rates in India as per of Capital Gains asset 9B of the Act B A8b A8a A8c A10 A6g g b a A9b c Long-term capital gain (LTCG) (Sub-items 5,6 &7 are not applicable for residents) Deemed short term capital gains on depreciable assets (6 of schedule- DCG) Amount deemed to be short term capital gains Amount deemed to be short term capital gains (Xi + Xii +Xiii + b +c) (9) (8) (7) (10) (6) A Total amount of STCG claimed as not chargeable to tax in India as per DTAA Deduction under section 54G/54GA Amount deemed to be short term capital gains u/s 54G/54GA, other than at 'a' (1) II I (5) (3) (4) (2) ii aii 2022-23 54G/54GA 2023-24 54G/54GA 2024-25 54G/54GA iii ii i A i ai Value of property as per stamp valuation authority B asset to be ignored (Enter positive value only) 6f) @20% / 30% / Applicable rate] A9a+A(A) ) ownership, enter your share of Capital Gain) Full value of consideration received/receivable b DTAA A7 6e 6f A9a e f 20% form 5c 30% acquired/constructed d account account (X)

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

In case of transfer of immovable property, please furnish the following details (see note) F Full value of consideration adopted as per section 50C for the For NON-RESIDENTS- from sale of unlisted shares or listed debenture of Indian NOTE► property, PAN/Aadhaar No. Pin Name of Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is Percentage share Amount S.No. State A B C iii aiii purpose of Capital Gains [in case (aii) does not exceed 1.10 times Reduction as per clause (iii) of section 48 of the Act, read with From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which company (to be computed with foreign exchange adjustment under first proviso to For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c ), (ii) units referred in sec. In case securities sold include shares of a company other than quoted shares, enter the following Full value of consideration in respect of unquoted shares adopted as per code buyer(s) of buyer(s) i Long Term Capital Gains on assets at B3 (a - bv) B3c a Deduction under section 54D/54EC/54G/54GA (Specify details in item D Total Long-term Capital Gains on Immovable property (ƩB1e) G Country E B1e quoted by buyer in the documents. ia ib ic i D B1g Long-term Capital Gains on Immovable property (1c - 1d) a i bi bi c B2e From slump sale Long term capital gains from slump sale (2c-2d) ii iii v ii iv iii 1d iii iv C B biii biv biii Aii bii bv Aiii biv Total (bi+bii+biia+biii) Balance (2aiii - 2b) From sale of listed securities (other than a unit) or zero coupon bonds as per section 112(1) STT is paid under section 112A details e (ai), take this figure as (ai), or else take (aii)] rule 8AB of the Rules Balance (aiii - biv) In case of more than one buyer, please indicate the respective percentage share and amount. Fair market value as per Rule 11UAE(2) Fair market value as per Rule 11UAE(3) Net worth of the under taking or division(6(e) of Form 3CEA) Deduction u/s 54EC Full value of consideration the Rules Total (bi + bii +biii+biv) Long-term Capital Gains on sale of capital assets at B4(Column 14 of schedule 112A) B4 section 48) LTCG computed without indexation benefit on unlisted shares or listed debentures 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec.115AD shares manner section 50CA for the purpose of Capital Gains (higher of a or b) Full value of consideration in respect of securities other than unquoted shares Full value of consideration (higher of ai or aii) 1c B5 code, ZIP i iii iia biia d 2aiii c a 2ai 2d 3a 2c ii ii b bii b 2aii 2b below) code

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

Whether any amount of unutilized capital gain on asset transferred during the a previous year shown below was deposited in the Capital Gains Accounts Scheme within due date for that year?

 Yes  No  Not applicable. If yes, then provide the details below

AAmount not used for new asset or remained unutilized Previous in Capital year in gains S.no which asset deduction claimed in account (X) New asset acquired/constructed Amount Previous year in which utilised out Amount deemed to be long term capital gains as per Section 45(4) read with 9c For FII/FPI (NON-RESIDENTS) - From sale of equity share in a company or unit of equity c of Capital asset ia ib ic Long-term Capital Gains on sale of capital assets at B7 (Column 14 of 115AD(1)(b)(iii) In case assets sold include shares of a company other than quoted shares, Full value of consideration in respect of unquoted shares adopted as Long-term Capital Gains on assets at B8 above (8c- 8d) Section 9B of the Act (Sl. No. 4b of Form 5c) C Reduction as per clause (iii) of section 48 of the Act, read with rule 8AB of the Long-term Capital Gains on assets at B6 above in case of NON-RESIDENT (aiii-oriented fund or unit of a business trust on which STT is paid under section 112A read with Total Amount deemed to be long-term capital gains (aXi + aXii + aXiii + b+c) Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule B i a e B8e B7 B9 bi acquired/constructed Gains B10 i i c B6c Bi iii ii i b c d aiii biv bii biii aii iii iv v Biiv Biii ii Bii Total (bi + bii +biii+biv) shares Balance (aiii - bv) iii iv Bv Rules bv) section 115AD proviso) From sale of assets where B1 to B7 above are not applicable enter the following details manner per section 50CA for the purpose of Capital Gains (higher of a or b) Full value of consideration in respect of assets other than unquoted shares the Rules Total (bi + bii +biii+biv) Deduction under section 54D//54G/54GA (Specify details in item D below) Amount deemed to be long-term capital gains Amount deemed to be long-term capital gains, other than at 'a' b PTI) (B10a1+B10a2) ii iii ii v 2022-23 2023-24 2024-25 54D/54G/54GA 54D/54G/54GA 54D/54G/54GA account c d bv b b

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

Section Rate as Item No. Rate as per Pass Through Income/ Loss in the nature of Long-Term Capital Loss on buy back of shares Long Term @12.5% In case of deduction u/s 54D/54EC /54G/54GA give following details Total deduction claimed (1a + 1b + 1c + 1d) b c e dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy dd/mm/yyyy C1 C2 C3 (ivc) IFS Code (ivc) IFS Code Deduction claimed u/s 54EC Deduction claimed u/s 54G DTAA as per DTAA not C2 D Date of transfer of original asset C1 C3 i 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 Amount of deduction claimed Date of transfer of original asset from urban area Date of purchase/construction of new asset in SEZ Amount of deduction claimed biii biv diii aiii av dv Ai cv di ci iii iii iv iii v v v i i i (iva)Date of Deposit (ivb) Account Number bi industrial undertaking before due date (not exceeding fifty lakh rupees) of new asset than urban area before due date of new asset before due date chargeable) Deduction claimed u/s 54GA e included dd/mm/yyyy

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

Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B11a which is NOT

chargeable under DTAA)

Information about accrual/receipt of capital gain

Sl. SharTotal BalaISINaIf the ExpenTotal No. of Sale-Cost Cost Fair Full Shares/Value of Market deducNme price Fair diture long nce N e/ of of acquisacquisCodo. Unit Considewholly Marof term tions Units Value (6-per (7+12) acqucapitathe Shareition ition ration- 13) ket e and per Current year's Shaif shares l asset share/uexclusiItem ired /Unit withoValu

Short vely in (On re/ 5 of e of nit as was ut are capital gains Gain of current year Type of Capital Long term Sl. acquired acquirUniconnecLTCcapitindexon 31or remaining (Fill this column only st(B1g+ B2e+B3c+ tern Gain Loss to be set off (B1g+ B2e+ capital after if computed figure is befoation Januart on or tion G al ed DTAA DTAA B4+B5* +B6c+ (A1e+ capital applicable rate 20% 12.5% 30% (A3e+ (Fill this row if B3c+B4+B5 gain Highebefore asset Schey,2018 re/ before with set off 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-B10) is after vi 16/6 to 16/12 to 16/3 to 12.5% Upto 16/9 to positive) rates rates i A2c+A4b+A6g* (A5e+ B7+ B8e+B9 (A1e+ EA9b FB11b gain +B6c+ B7+ applicable A4a+ figure computed A8b+A(A)) Short-term capital gains taxable at the rate of 20% Enter value from item 5vi Short-term capital gains taxable at applicable rates Short-term capital gains taxable at DTAA rates Long- term capital gains taxable at the rate of 12.5% Long- term capital gains taxable at the rate DTAA rates Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is after transfeDTAA DTAA 31.01.2001.02.r of 8 dule as (8=1-2-3-4-5- with similar securities and as reduced by the amount of STCG not chargeable to tax or chargeable at special rates as per setoff with similar securities and as reduced by the amount of LTCG not chargeable to tax or chargeable at special rates as Type of Capital gain / Date Short-term capital gains taxable at the rate of 30% Long term capital loss Total loss set off (ii + iii + iv + v + vi + iv 15/6 15/9 31/3 15/12 15/3 Short term capital loss set off +A7+A8c+A(A) B8e+B9* (A3e+ A4a+ B10a1+B10a2+B(A) A2c+A4b+A6g* A8a+A(A)) vii viii ii v 20% rate A9b is negative) ) B11b B10a1+B10a2* 6-7) DTAA, which is included therein, if any. per DTAA, which is included therein, if any. of schedule BFLA, if any. Enter value from item 5vii of schedule BFLA, if any. Enter value from item 5viii of schedule BFLA, if any. Enter value from item 5ix of schedule BFLA, if any. Enter value from item 5x of schedule BFLA, if any. Enter value from item 5xi of schedule BFLA, if any. Enter value from item 19B of schedule SI, if any iii ix paid under section 112A Schedule 112A 31st and 9 2018, Loss remaining after set off (i-viii) rates rates per 30% (i) (ii) (v) (iv) (iii) r set off vii) (A5e+ A8b+A(A)) +A7+A8c +A(A)) A8a*+A(A)) ) +B(A))

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

SaleSl. Share/ISINamExpendTotal No. BalaIf the Total Fair Cost Cost Full deductValue of MarkNN e of Fair nce unit of long iture -of of pricConsideracquisiacquisiacquirCoMarko. Shawholly the term ions (6-et Sharcapital Value (7+12) de res/ 13) e tion tion ation ed et and (On or -if shares exclusivUnitwithouValue per Item asset per e/ beforeShashare/Unit 8 of ely in was s of are t capitaacquired indexaconnect/ after acquirre/ LTCunit l asset Unias on tion 31on or G ed ion stHigher as per before Schebefore Jan 31t with st01.02.2transfer Januasectio2018) 31.01.20dule of 8 Lower sectioJan (Total of ITR5 18 (Total 2018and 9 of 6 018, ry, of n Sale n 55(2)(ITR5 Lower 2018 Sale 55(2)Value) and ) Value) ac)- of 6 (ac)- (45) 11 (410and 11 (410(45) -If ) -If Shares ) shares are are acquired acquired after after 31.01.20 31.01.2018- please Please enter enter full full (C(Col (Col 10) (Co(Col 4) (Col (Col (Col (Col (Col 6) (Col (Col (Col (Col (Col of (Cvalue of (C(Col (Col (Co(Col (Col (Col (Col (Col (Col 12) (Col 7) (Col 8) (Col 9) ol l 3) considerol ol 1a) 14) (Col 6) 2) 11) 13) 1a) 5) 7) 8) 12) 9) 115AD(1)(b)(iii) For NON-RESIDENTS - From sale of equity share in a company or unit of equity oriented fund or unit of a consider Total l 5) 14) 4) 11) 3) 10) 13) Add Rows Total Add Rows proviso business trust on which STT is paid under section 112A rws 115AD(1)(b)(iii) proviso 1) 1) 2) ation ation

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

OTHER SOURCES

Sl. No. Date of Acquisition Date of Head under Cost of Acquisition Consideration Income from transfer of Transfer which income to (In case of gift; Received Virtual Digital Assets be taxed a. Enter the amount (enter nil in case of (Business/Capital on which tax is paid loss) (Col. 6 - Col. 5) Gain) u/s 56(2)(x) if any Income of the nature referred to in section 56(2)(x) which is In case immovable property is received for In case any other property is received for inadequate Winnings from lotteries, crossword puzzles, races, card Any specified sum received by a unit holder from a b. In any other case Dividend income other than (ii) and From Deposits (Bank/ Post Office/ Co-operative) Rental income from machinery, plants, buildings, etc., chargeable to tax In case any other property is received without consideration, fair market value of property in v dv Schedule Others including interest from Companies, NBFCs & Aggregate value of sum of money received without In case immovable property is received without inadequate consideration, stamp duty value of business trust during the previous year as referred to in games etc. chargeable u/s 115BB iii diii ai d 2ai 1d Amount Schedule Income from transfer of Virtual Digital Assets (Item No. C2 of B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) Sl. (Item No. 3f of A. Total (Sum of all Positive Incomes of Business Income in Col. 7) i ai iv ii div bii ii v i bv dii di Nature c - cost to previous 1a (iii) In the nature of Pass through income/ loss consideration, fair market value of property excess of such consideration iv biv Gross Income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) Dividends, Gross (ai + aii + aiii) ii Dividend income u/s 2(22)(e) aii iii Dividend income u/s 2(22)(f) aiii Interest, Gross (bi + bii + biii + biv+bv) From Savings Bank Society/) From Income-tax Refund HFCs Gross (di + dii + diii + div + dv) consideration consideration, stamp duty value of property property in excess of such consideration Any other income (please specify nature) section 56(2)(xii) Rows can be added as required Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl. no. 1) OS iii i biii bi (Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7) Add Rows b a e 1b 1e No. VDA (Note: Details of every transaction are to be filled, wherein every 'transfer' is a transaction) Schedule BP) owner)

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

Dividend received by non-resident (not being cia company) or foreign company from a unit in Dividends received by non-resident (not ci an International Financial Services Centre, as Income from units of UTI or other Mutual Income from royalty or fees for technical Income (other than dividend)received by an Income by way of interest received by an FII cviii cxiii cxii cix ia being company) or foreign company Income by way of interest from bonds Anonymous Donations in certain cases cxv cx 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 services received from Government or Indian Income by way of dividend from GDRs FII in respect of securities (other than units on bonds or Government securities referred cvii cxi cii Interest referred to in Proviso to section cv i viii xii ix xiii Income by way of winnings from online games chargeable chargeable u/s 115A(1)(a)(i) other than Interest received from Infrastructure Debt Interest referred to in section 194LD - in section 194LBA - chargeable u/s in Foreign Currency - chargeable u/s purchased in foreign currency by non- purchased in foreign currency by non- referred to in section 115AB) - chargeable u/s Income received by non-residents sportsmen chargeable u/s 115BBC vii xv xi cxiv ciii cvi x Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + Any other income chargeable at special rate (total of ci to 80LA chargeable under proviso to section concern on foreign currency debts chargeable Interest referred to in section 194LC(1) - 194LC(1)- chargeable u/s concern - chargeable u/s 115A(1)(b) (A) & to in section 194LD - chargeable as per ii civ v xiv iii iv vi aii b c 2aii 2b 2c u/s 115BBJ proviso to section115A(1)(a)(A) Cash credits u/s 68 Unexplained money etc. u/s 69A Amount borrowed or repaid on hundi u/s 69D Fund chargeable u/s 115A(1)(a)(iia) iii vi biii bvi i bi bvi) Unexplained investments u/s 69 Undisclosed investments etc. u/s 69B Unexplained expenditure etc. u/s 69C cxxii) 115A(1)(a)(A) u/s 115A(1)(a)(ii) chargeable u/s 115A(1)(a)(iiaa) @ 5% 115A(1)(a)(iiaa)@4% 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 115AD(1)(i) proviso to section 115AD(1)(i) or sports associations chargeable u/s 115BBA iv ii biv v bii bv

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

Income being dividend received by a specified cxxi Income being dividend received by an FII in Income (other than dividend) received by a cxxii cxx Item No.1ai, 1aiii, Article Whether Rate as per Rate as Applicable rate Section Country Income by way of royalty from patent fund in respect of securities (other than units cxvi respect of securities (other than units referred specified fund in respect of securities (other Sl. 1b to 1d to No.2a Amount of TRC Treaty cxxiii per I.T. name & of I.T. No. of income Income received by non-resident as referred in xxi xx xxii [lower of (6) or Net Income from other sources 1(after reducing income related to DTAA portion)-3+4+5 (If Deductions under section 57 (other than those relating to income chargeable at special rates Interest expenditure on dividend u/s 57(i) (available only if income Income from other sources (other than from owning and maintaining race horses) (2 + 6) Act Act code (9)] DTAA obtained to 2d in which developed and registered in India - 115AB(1)(a) - Income in respect of units - off to in section 115AB) - chargeable u/s Amount included in 1 and 2 above, which is claimed as chargeable at special rates in xvi cxix Income by way of transfer of carbon credits - Investment Income of a Non-Resident Indian referred to in section 115AB) - chargeable u/s than units referred to in section 115AB) - Pass through income in the nature of income from other sources claimed as chargeable at cxviii cxvii not chargeable) xxiii (Y/N) included (enter NIL, if second proviso to section 194LC(1) - chargeable u/s C 3c xix 2e xviii xvii 2d d e under 2a, 2b, 2c, 2d & 2e) Eligible Interest expenditure u/s 57(i) - computed value Profits chargeable to tax u/s 59 Amounts not deductible u/s 58 Expenses / Deductions other than "C" Depreciation (available only if income offered in 1c ) offered in 1a(i) and/or 1a(ii)) Total Amounts not deductible u/s 58 negative take the figure to 4i of schedule CYLA) (enter 6 as nil, if negative) Income from the activity of owning race horses Receipts Deductions under section 57 in relation to receipts at 8a only Profits chargeable to tax u/s 59 Balance (8a - 8b + 8c + 8d) (if negative take the figure to 10 xvii of Schedule CFL) Income under the head "Income from other sources" (7+ 8e) (take 8e as nil if negative) Ci A D B 3ci 8a 8c 3d 8b 8d 3a 3b (1) II I (9) (5) (8) (2) (4) (7) (6) (10) (3) India as per DTAA (total of column (2) of table below) (Applicable for non-residents only) chargeable u/s 115BBF chargeable u/s 115BBG - chargeable u/s 115E -shore fund 115AD(1)(i) 115AD(1)(i) chargeable u/s 115AD(1)(i) special rates (drop down to be provided) c a b d e 8e 115A(1)(a)(iiaa) @ 9%

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

Information about accrual/receipt of income from Other Sources 10

CURRENT YEAR LOSS ADJUSTMENT

Sl.No Head/ Source of Income Business (excluding Income of current Current year's Business Loss (other Other sources loss (other House Income from life property loss than loss from race horses than speculation or year (Fill this Income insurance business remaining after of the current specified business loss) and amount chargeable to column only if (A37 of Schedule Short-term capital Loss to be set off u/s 115B, iii Dividend Income (other than units referred to in section Income by way of winnings from lotteries, crossword Dividend Income (other than units referred to in section of the current year set income is zero or year set off special rate of tax) of the set off From From From From BP) speculation income (Fill this row only, Income from life Short-term capital Short-term capital Short-term capital gain taxable at Long term capital S.No. Other Source Income Upto (2v of item E of Schedule (3 of Schedule (8v of item E of x i current year set off positive) off 115AB) received by a specified fund u/s 115AD(1)(i) @ 10% puzzles, races, games, gambling, betting etc. referred to in Dividend Income u/s 115AC @ 10% (Including PTI 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including 16/12 to Dividend Income u/s 115A(1)(a)(i) other than proviso to Dividend income under proviso to sec 115A(1)(a)(A) @10% 16/6 to 16/3 to 16/9 to (3iv of item E of (8iii of item E of (8iv of item E of (8vi of item E of (8ii of item E of (6 of Schedule-OS) if computed figure and income from insurance business Specified business gain taxable @ vii iv gain taxable @ gain taxable at special rates in gain taxable @ viii ix xi (3iii of item E of -HP) BP) (3ii of item E of 15/6 Speculation income v vi Schedule CYLA Details of Income after Set off of current year losses Sch. BP) (3 of Schedule HP) ii 5=1-2-3-4 section 115A(1)(a)(A) @ 20% (Including PTI Income) (Including PTI Income section 2(24)(ix) PTI Income) (i) (ii) (iii) (iv) (v) Income by way of winnings from online games u/s 115BBJ Dividend Income referred in Sl. No 1a(i) Dividend Income referred in Sl. No. 1a(iii) (Including PTI Income) Income) Dividend income chargeable at DTAA Rates 3a 3b 15/12 15/9 31/3 15/3 is negative) specified business) u/s 115B income u/s 35AD 20% 30% 12.5% Sch. BP) Sch. BP)

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

BROUGHT FORWARD LOSS ADJUSTMENT

(B/f business loss, other than

Sl. speculation or Head/ Source of Income Note: B/F depreciation set specified business No. Business (excluding Income from off will be restricted to loss) (Note: B/F life insurance business u/s 115B, (5iii of Schedule Income after set Brought forward Current ii Brought forward Brought loss set off will be business income CYLA) speculation income and income year's off, if any, of depreciation set off forward loss set off Net income from excluding income u/s restricted to (B/f business loss, from specified business) Long term capital other sources Profit from the Income from other income current year's allowance 44BB and 44BBD) business income (B/f normal other than Income from life insurance (5iv of Schedule gains taxable at chargeable at activity of owning sources taxable at remaining Long-term capital gain taxable @ losses as per 5 of (6 of Schedule OS) under section xiii iii (8vii of item E of (B/f normal (5vi of Schedule excluding income (B/f short-term or speculation or business or Short-term capital gain taxable @ Short-term capital gain taxable @ Short-term capital gain taxable at Short-term capital gain taxable at Schedule business u/s 115B Specified Business Income (8e of Schedule OS) xiv xv xii v (2e of Schedule OS) (5xi of schedule CYLA) (5v of Schedule CYLA) (B/f short-term ( 5viii of (5vii of schedule (B/f house property (5ix of Schedule (5ii of Schedule (5x of Schedule (B/f short-term (B/f short-term (B/f short-term Details of Income after Set off of Brought Forward Losses of earlier years special rates in and maintaining special rates in 12.5% Schedule CYLA) after set 35(4) set off x normal applicable Speculation Income iv vii viii vi ix i long-term capital u/s 44BB and specified business specified business business or 30% 20% special rates in India as per DTAA CYLA) BFLA capital loss) capital loss) CYLA) Total loss set off Loss remaining after set-off (i - xvi) xvii xvi Schedule CYLA) capital loss) capital loss) CYLA) CYLA) CYLA) CYLA) loss) rates race horses speculation loss) off loss) 44BBD) loss) loss)

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

CARRY FORWARD OF LOSS

Assessment House Sl. Short-Loss Date of Loss Loss Loss Long- properNo. from from from from term Filing term Year speculatispecified owning ty loss (DD/MM/capital Capital life business insuranYYYY) and loss ve loss business maintaice Amount as Brought Brought business ning adjusted on forward forward u/s 115B race Business lobusiness laccount of horses ss available xix (2xvii opting for 2026-27 oss (A4b of (2ix+3ix(B42 of (C48 of (6ix+7ix) (8e of (3xvii of taxation unfor set xviiAdjustment (Current Schedule Schedule Schedule +4ix+5ixSchedulof item E Schedule of (2i of (2iii of (2iv of (2v of (2ii of year losses) der section off during CYLA) Loss from business other than loss i of above schedule ScheduSchedule Schedule (2xiii of Schedue OS, if BP, if -) of item BP, if -BP, if -Schedule of xvii Total of Long term capital gains taxable at Net income from other sources 115BAD or from insurance business, loss from BFLA) BFLA) BFLA) the year losses in -ve) BFLA) ve) Schedule le E of ve) ve Schedul(B/f short-term or le Total of brought forward loss set off Profit from owning and Current year's income remaining after set off of total of (5i + 5ii + 5iii+ 5iv + 5v + 5vi + 5vii + 5viii + 5ix + 5x+5xi Schedule Details of Losses to be carried forward to future years (5xii of Schedule (5xiii of Schedule (5xv of Schedule (B/f loss from horse (5xiv of Schedule 115BAC(1Aspecial rates in India as per DTAA income taxable at special rates in e BFLA) earlier year BFLA) speculative business and specified xiv Schedule xi chargeable at normal applicable CYLA xii CG) xiii xvi xv long-term capital Schedule CYLA) vii maintaining race horses races) (2i+2ii+2iii+2iv+2v+2vi+2vii+2viii+2ix+2x+2xi+2xiii) CYLA) +5xii+ 5xiii + 5xiv) viii CYLA) CYLA) CFL xvi iv vi v 2013-14 2014-15 2015-16 2025-26 xiii xiv xii iii ix xi xv 5c=5a-5b ii x i 2010-11 2011-12 2012-13 2016-17 2017-18 2018-19 2019-20 2020-21 2021-22 2022-23 2023-24 2024-25 5a 5b rates losses b/f BFLA ) business CG) loss)

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

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

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

DETAILS OF DONATIONS

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

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

Eligible Transaction Reference IFS PAN of the Eligible IFS code of Transaction number for UPI transfer or code Amount of ARN Sl. No. Date of Nature of business Certificate number First AY in which Amount of PAN political party political party Reference number amount of Bank Cheque number/ of (Donation Relevant clause under Sl. Type of Type of Authority Date of Registration First AY during Amount of incorporation of as obtained from deduction was deduction claimed donation of contribution for UPI transfer or Contribution Contribution Total IMPS/NEFT/RTGS donee Bank Reference Donation Eligible Amount of S. No. entity income of granting registration number which deduction deduction Startup Inter Ministerial claimed for current AY which deduction is Name and Donee Donation Total Cheque number/ Contribution in other in cash Total donations (Aiii + Number) Schedule 80IAC Deduction in respect of eligible start-up to be filled only if answer to A19(g) is 'Yes' (2) (3) (4) (5) (6) No. S. address of donee claimed (drop down to the unit registration is claimed claimed for Board of in other Total Date donation Amount of contribution Donation in Donation in other Total Schedule 80LA Deduction in respect of offshore banking unit or IFSC Sub-section in which deduction is claimed (1) (2) (3) (4) (5) (6) (7) (8) (add row option to be provided) Total Donation in cash E Details of contributions made to political parties Total iii ii i IMPS/NEFT/RTGS mode Total donation Details of donations for scientific research or rural development (add rows) Schedule80GGC i Biii + Ciii + Diii) mode Schedule 80GGA ii i No. contribution current AY Certification Donation be provided) cash mode

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

Deduction in the case of an undertaking Deduction in the case of undertaking which engaged in processing, preservation and Deduction in the case of an undertaking Deduction in respect of profits of an Deduction in respect of profits of an Deduction in respect of industrial Deduction in the case of an undertaking begins commercial production or refining of engaged in integrated business of handling, packaging of fruits, vegetables, meat, meat Arunachal d Undertaking no. a b undertaking located in Jammu & Kashmir Assam Manipur Mizoram Meghalaya enterprise referred to in section 80-IA(4)(i) undertaking referred to in section 80-developing and building housing projects ae a Name and address of donee aa ab ad b c (30 of Form 10CCB of the undertaking) ac storage and transportation of food grains Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or mineral oil [Section 80-IB(9)] products, poultry, marine or dairy products d2 e Undertaking no. Undertaking no. Pradesh Undertaking no. ad2 Donation in Donation in Undertaking no. Undertaking no. Undertaking no. Undertaking no. Undertaking no. Undertaking no. Undertaking no. Undertaking no. aa2 ab1 ab2 ad1 ac1 ac2 ae1 ae2 Eligible Amount of Total Undertaking no. Undertaking no. aa1 (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (item 30 of Form 10CCB of the (item 30 of Form 10CCB of the (item 30 of Form 10CCB of the (item 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 (30 of Form 10CCB of the (30 of Form 10CCB of the (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) (30 of Form 10CCB of the undertaking) e2 b2 a2 Total deductions under section 80-IA (a1 + a2 + b1 + b2) a1 b1 b2 Deductions under section 80-IA f Schedule RA [Infrastructure facility] IA(4)(iv) [Power] or Ladakh [Section 80-IB(4)] [Section 80-IB(10)] f Total Undertaking no. 2 Undertaking no. 2 Undertaking no. 2 Undertaking no. 2 Undertaking no. 2 d1 c1 Undertaking no. 1 Undertaking no. 1 Undertaking no. 1 Undertaking no. 1 Undertaking no. 1 b1 a1 a2 c2 e1 Total deduction under section 80-IB (Total of a1 to e2) c Deductions under section 80-IB Schedule 80-IA Schedule 80-IB iii ii i c [Section 80-IB(11A)] Deduction in respect of undertaking located in North-East 35(2AA)] undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) undertaking) [Section 80-IB(11A)] Schedule 80-IE Deductions under section 80-IE a other mode Donation cash donation undertaking)

[ II--󰫼  3(i)]   󰭃 :  123

Sec.80P(2)(b)Primary cooperative society engaged in supplying 8 Milk, oilseeds, fruits or vegetables raised or grown by its members to Federal cooperative society engaged in supplying Milk, oilseeds, TOTAL DEDUCTIONS Sec.80P(2)(a)(iv) Purchase of Agricultural Implements, seeds, live- Income fruits or vegetables/Government or local authority/Government Nature of Amount Nagaland Tripura Sikkim Sec.80P(2)(e)Income from Letting of godowns/ warehouses for ag ah af Sec.80P(2)(c)(ii)Other Cooperative Society engaged in activities Total deduction for undertakings located in North-east (total of aa1 stocks or other articles intended for agriculture for the purpose of Sec.80P(2)(a)(v) Processing , without the aid of power, of the Sec.80P(2)(a)(vii) Fishing or allied activities for the purpose of Sec.80P(2)(a)(iii) Marketing of Agricultural produce grown by its Company / corporation established by or under a Central, State or Sec.80P(2)(c)(i)Consumer Cooperative Society Other than specified Sec.80P(2)(d)Interest/Dividend from Investment in other co-Business eligible for Schedule 80P ag1 ag2 ah1 ah2 af2 af1 [Sl.no. 5I(eiv) +5II of (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 ai 80JJA 80JJAA k j Deductions under section 80P ai Sec.80P(2)(a)(ii) Cottage Industry Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Undertaking no. 1 Undertaking no. 2 Sec.80P(2)(f)Others Sec.80P(2)(a)(i) Banking/Credit Facilities to its members Sec.80P(2)(a)(vi) Collective disposal of Labour of its members storage, processing / facilitating the marketing of commodities Other than specified in 80P(2a) or 80P(2b) to ah2) 80GGC 80-IBA 80-IE 80LA(1) 80LA(1A) agricultural Produce of its members. c m h i l undertaking) undertaking) undertaking) undertaking) Total deduction under section 80-IE (ai) Part B- Deduction in respect of certain payments 80G 80GGA Total Deduction under Part B (a + b + c) Part C- Deduction in respect of certain incomes 80-IA 80-IAB 80-IAC 80-IB 80P Total Deduction under Part C (total of d to n ) Total deductions under Chapter VI-A (1 + 2) Schedule VI-A Deductions under Chapter VI-A a members supplying to its members. supplying to its members. Provincial Act in 80P(2a) or 80P(2b) operative society Total b d e g n f deduction Code Annexure to Form 10DA] b b ( 6 of Schedule 80-IAC) (B of Schedule 80-IE) (c of Schedule 80-IA) (f of Schedule 80-IB) ( 8 of Schedule 80-LA) ( 8 of Schedule 80-LA) undertaking) undertaking)

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

Set-off in earlier Balance brought Gross S.No Balance AMT Assessment Year AMT Credit AMT Credit Utilised during the assessment years forward to the Credit (B1) (AY) Current AY (enter current assessment Carried Current (B2) (A) Deduction Claimed under any section included in Deduction claimed u/s 35AD as reduced by the a 2a c 2c Amount of AMT liability available for credit in subsequent assessment years total of 4 Amount of tax credit under section 115JD utilised during the year [total of item No. 4 Tax payable under section 115JC(1) [(9% of (3a)+ 18.5% or 15% of (3b) as applicable Amount of tax against which credit is available enter (2 - 1) if 2 is greater than 1, year Chapter VI-A under the heading "C.--Deductions in amount of depreciation on assets on which such Assessment Year xv Forward Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of amount 1 -2, if 1>2 else Adjustment as per section 115JC(2) Deduction Claimed u/s 10AA Total Adjustment (2a+ 2b+ 2c) Adjusted Total Income under section 115JC(1) (1+2d) b 2b d 2d (C)] Total Income as per item 13 of PART-B-TI Adjusted Total Income u/s 115JC from units located in IFSC, if any Adjusted Total Income u/s 115JC from other Units (3-3a) Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC b a ]) Tax under section 115JC in assessment year 2026-27 (1d of Part-B-TTI) 2016-17 2021-22 Total (B3) = (B1) - (B2) xvi x v respect of certain incomes" deduction is claimed Tax under other provisions of the Act in assessment year 2026-27 (2g of Part-B-TTI) otherwise enter 0] 2012-13 2013-14 2014-15 2015-16 2017-18 2018-19 2019-20 2020-21 2022-23 2023-24 2024-25 2025-26 enter 0) Schedule AMTC Computation of tax credit under section 115JD (D)= (B3) -(C) viii xiii xiv vii ix xii iii iv vi xi ii i (C) mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)

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SPECIAL RATE

 Special rate Sl Tax Income(i) Section/Description   Income under head business or profession a 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units 115AC (Income by way of interest received by a non-resident 115BBJ (Winnings from online games) Income under head business or profession Income under head other sources b. Income under head Capital Gain 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 a b 12.5 12.5 12.5 12.5 115AB (LTCG for non-resident on units referred in 112A or section 115AD(1)(b)(iii)-Proviso (LTCG on sale of 115AC (Income by way of dividend received by non-resident 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) Income under head other sources 115A(1)(b) (A) & 115A(1)(b)(B) (Income of a non-resident from Income from other sources chargeable at special rates in India Pass Through Income in the nature of Short Term Capital Gain No thereon b (%) 12.5      (7e of Schedule (2cxv of Schedule (2aii of Schedule (part of 5vii of (3d of Schedule (C2 of Schedule (part of 5ix of (part of 2cx of (part of 5vi of (part of 5vi of (part of 5x of (part of 5x of (part of 5x of (part of 5x of (part of 5x of (2cxvi of Schedule (2ai of Schedule (5iii of Schedule (part of 2cviii of (2b of Schedule (part of 2cxi of (part of 5vii of (part of 5xi of (part of 5iv of (part of 5x of (part of 5x of (part of 5x of (part of 5x of 115BBF (Income from patent)  115AD (STCG for FIIs on securities where STT not paid) 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) 115AD (LTCG for FII on securities) STCG chargeable at special rates in India as per DTAA 112(1) (LTCG on listed securities/ units) 115AC (LTCG for non-resident on bonds/GDR) 112 (LTCG on others) LTCG Chargeable at special rates in India as per DTAA 115B (Profits and gains of life insurance business) 13b 115BB (Winnings from lotteries, puzzles, races, games etc.) 12.5 12.5 12.5 12.5 12.5                      13a from bonds purchased in foreign currency) 115BBH-Tax on Income from Virtual Digital asset chargeable @ 20% chargeable @ 12.5% - u/s other than 112A Schedule SI on which STT paid) section115AB) shares or units on which STT is paid)) from GDR purchased in foreign currency) 115BBG (Income from transfer of carbon credits) a. Income under head business or profession Royalty & Fees for Technical Services) as per DTAA chargeable @ 30% chargeable @ 12.5% u/s 112A (ii) Schedule BFLA) Schedule BFLA) Schedule BFLA) OS) OS) BP) CG) 3f of Schedule BP Schedule BFLA ) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) Schedule BFLA) BFLA) OS) OS) BP) OS)

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

IEXEMPT INCOMES

Income u/s 10(23FB) or 10(23FBA) or 10 (23FC) or 10(23FCA) or PAN of the Whether Name of Whether 10(23FE) or 10(23FF) or 10(4D) (Please provide details of the Firm firm the firm is section Sl. Share Sl. No. Nature of Head of Article of Country Whether Amount of liable for 92E is Acknowledgement Number and Date of Form Filed if 10(23FF) No. a 3a Amount of Amount of Capital in the applicable audit? Income name & income DTAA TRC income and 10(4D) is claimed) ) Any other Income (Specify nature) - Add row option with free balance on share in interest to firm? (Yes/No) III II profit   Pass through income in the nature of income from other sources 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 Whether the agricultural land is owned or held on lease (drop down to be b 3b Income claimed as not chargeable to tax as per DTAA (Applicable for non-residents obtained Code Any other income chargeable at special rates (Please choose Gross Agricultural receipts (other than income to be excluded Unabsorbed agricultural loss of previous eight assessment Whether the agricultural land is irrigated or rain-fed (drop down to be I Number of firms in which you are partner (2d of Schedule (part of 2c of the profit due or March Add row option and drop down to be provided in utility for each section text to enter the nature of income to be provided in utility iv iv vi c iii iii d i i (Yes/ No) FIRMS IN WHICH PARTNERst Total Income from DTAA not chargeable to tax III II of the firm Total Interest income Expenditure incurred on agriculture 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 Other exempt income (please specify) (3a+3b) Pass through income claimed as not chargeable to tax (Schedule PTI) Total (1+2+3+4+5) Schedule IF Information regarding partnership firms in which you are partner Schedule EI Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax) ii ii v b a chargeable at special rates Total the following details (Fill up details separately for each agricultural land) provided) only) from dropdown menu) under rule 7A, 7B or 8 of I.T. Rules) years 7B(1A) and 8 (from Sl. No. 38 of Sch. BP) provided) (Y/N) in the firm received OS) separately

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

1. 2. PASS THROUGH INCOME

SlTDS on SlCurrenName of Share of PAN of Head of Net

. Income/Losbusiness . t year current such the income entity amountincome year loss business covered by trust/ s section 115U/ investmendistribute, if any trust/ 9=7-8 biSections biSections investmen115UA/115Ut fund d by A A u/s i other B u/s i other u/s B u/s Schedule Pass Through Income details from business trust or investment fund as per section 115U, 115UAand 115UB Investment fund B iv iv ai Section A Short aiOthers B Long bi Section than Income claimed to be 10(23FBB………….A Short aiOthers bi Section C u/s C u/s ai Section B Long than Income claimed to be 10(23FBB…………. PTI ii iii iii ii i i t fund A Dividend Other Sources B Others Other Sources B Others A Dividend term 111A i term 112A 112A exempt ) . ………… term 111A i term 112A 112A exempt ) . …………

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

SECTION 92CE(2A) 4 Date(s) of deposit of tax on FMV of assets acquired during the period from the date (DD/MM/YYY(DD/MM/YYY(DD/MM/YYY(DD/MM/YYY(DD/MM/YYY(DD/MM/YYYsecondary Y) Y) Y) Y) Y) Y) of creation or establishment to the effective date of TAX ON SECONDARY ADJUSTMENTS AS PER (ii) 4ii adjustmentregistration/provisional registration u/s 12AB, if benefit FMV of assets directly acquired out of income referred to Amount of primary adjustments on which option u/s 92CE(2A) is exercised s as per Serial Name of Details of Tax on secondary adjustments as per section 92CE(2A) as per the schedule provided in e- FMV of assets transferred in accordance with third Schedule- TPSA Date 3 Date 1 Date 2 (i) 4i u/s 11 and 12 not claimed during the said period in section 10(1) & such excess money has not been repatriated within the prescribed time section Bank and number of Amount (iii) 4iii Date(s) of deposit of tax on accreted income a Additional Income tax payable @ 18% on above BSR Code Aggregate Fair Market Value (FMV) of total assets of specified person Additional income-tax payable u/s 115TD at maximum marginal rate b Surcharge @ 12% on "a" c Health & Education cess on (a+b) d Total Additional tax payable (a+b+c) Less: Total liability of specified person Net value of assets (1 - 2) Total (4i + 4ii + 4iii) Liability in respect of assets at 4 above Accreted income as per section 115TD [3 - (4iv - 5)] Interest payable u/s 115TE Specified date u/s 115TD Additional income-tax and interest payable Tax and interest paid Net payable (10 - 11) (Enter 0 if negative) (iv) Schedule 115TD Accreted income under section 115TD 4iv Taxes paid Net tax payable (2d-3) Name of Bank and Branch BSR Code Serial number of challan Amount deposited proviso to section 115TD(2) Date 1 Date 2 Date 3 Date 4 Date 5 Date 6 filing utility (please indicate the total of adjustments made in respect of all the AYs) 92CE(2A) Branch challan deposited

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

2 1 Country Taxpayer Sl. Sl. Code Identification Closing Sl CountrCountry code Address Account Name of Peak ZIP Gross Status Account Head of income Tax payable Tax paid Income from Tax relief Relevant Number (dropdown Ny name balance balancfinancial number opening date code interest of available in outside India outside article of on such to be paid/creditefinancial o institution during e Country Code Total tax relief available Total taxes paid outside Taxpayer income under (included in DTAA if India India provided institutiod to the the (total of (e) of Schedule FSI Whether any tax paid outside India, on which tax relief was allowed in India, has relief claimed (e)= (c) or (d) PART B-TI) Identification normal relief claimed India in the e-INCOME FROM OUTSIDE INDIA AND TAX RELIEFperiod account n TAX RELIEF FOR TAX PAID OUTSIDE INDIATotal Tax relief available in respect of country where DTAA is not applicable (section been refunded/credited by the foreign tax authority during the year? If yes, provide u/s 90 or 90A provisions in whichever is Yes/No Business or Business or Total Tax relief available in respect of country where DTAA is applicable (section Amount of tax Assessment year in which tax relief allowed in in respect of each country) (total of (c) of Schedule FSI Details Summary of tax relief claimed for taxes paid outside India (available only in case of (specify 90, 90A or 91) Number filing Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending on (1A(11) (10) (2) (6) (5) (12) (7) (4) (8) (3) (9) (ii DETAILS OF FOREIGN ASSETS Schedule TR ii ii b a Schedule FA Details of Foreign Assets and Income from any source outside India House Property iii i Total Other sources iv (c) (d) (f) (e) (a) (b) utility) iii Schedule FSI Details of Income from outside India and tax relief (available only in case of resident) Total (i) Other sources iv Total (a) (b) (e) (d) (c) Details of Tax relief claimed House Property the details below i India lower Profession Profession 90/90A) (Part of total of 1(d)) 91) (Part of total of 1(d)) refunded India resident) in respect of each country) 31st December, 2025) ) ) period

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

AccounSl CountrClosing Account ZIP Status Name of Country Peak Gross amount y name Nbalance code opening balance financial financial paid/credited to the t code numbeo institution institution during account during the date the period Sl CountrNature ClosinDate of Total gross Total gross ZIP Name of Initial Country Peak r period Country Ownershipg value Sl y name acquirinZIP NNature of code value of value of Date of proceeds amount Income entity entity of code Total (drop down to be No derived from code the Property investmenpaid/creditefrom sale or o Investment (at entity Name Income g the the - Country NaturDate since Sl Nature Zip Name and Nature of Total Income provided specifying No Code Investmenaccrued from cost) (in rupees) the property Name e of Direct/ and Interest- held of investmeninterest redemption t during d with ZIP code Total gross amount Sl CountrDate of contract The cash value or Country Name of financial Item number Amount Schedule nature of amount viz. the period entity y name such Interest Income Beneficial Nt (at cost) paid/credited with the Entity surrender value of respect to code and institution in which financial Direct/ code t of Item number Amount Schedule of schedule where interest/dividend/proceedowner/ the holding investment (in rupees) insurance contract held o institution code Beneficial respect to the the contract offered of schedule where s from sale or redemption Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending on B C Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during Beneficiar(ii(1(1(iiA(11) (6) (2) (2) (7) (8) (10) owner/ (6) (9) (4) (5) (12) (13) (3) (3) (5) (7) (9) (8) (4) Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending on Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar contract during the (1(ii(iiAAIncome taxable and offered in this Income taxable and offered in this (6) (2) (7) (11) (8) (10) (9) (4) (5) (3) (12) offered (1) (2b) (3) (2a) (10) (9) (11) (6) (7) (4) (12) (5) (8) of financial assets/ other (i) (i) (i) (1) (i) (i) (2b) (2a) (9) (10) (4) (5) (8) (11) (3) (7) (6) ending on 31st December, 2025 31st December, 2025 31st December, 2025 year ending on 31st December, 2025 the calendar year ending on 31st December, 2025 ) ) ) ) ) ) Beneficiary ) period period y period return return income)

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

Sl Zip Address Account If (7) is If (7) is yes, Income offered in Name of Whether Peak Country Sl Nature of Ownership- Nature of Date of Income Total If (8) is yes, Sl CountrZip Name and Name and Name Date Name Whether No Code income accrued Institution in Number of the Balance/ yes, the this return CountrNo Zip Code derived from Investment (at Name Income Asset Direct/ y Name CodNaddress of address of since and Income and income Sl InstitutioIncome is taxable in account which the Amount Whether taxable in y Name Zip Nature of Amount cost) (in rupees) Beneficial and the asset Schedule Item number position Beneficiarieaddress o address the trust e derived is and derived the person from whom Income derived NAmount SchedulItem number Schedule Item number account is held Amount SchedulItem number accrued your hands? holder n NOTE Sl. No. (1) Annual value of outward supplies as per the GST return(s) filed GSTIN No(s). (2) (3) Schedule of schedule Code and your hands? income of schedule Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending Details of account(s) in which you have signing authority held (including any beneficial interest) at any time calendar Details of any other income derived from any source outside India which is not included in ,- (i) items A to F aboveand, D E code owner/ where INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST of Settlor code held from the taxable in of s o derived (1(ii(iie where e where of schedule of schedule Income taxable and offered in If (8) is yes, Income offered in If (6) is yes, Income offered in (1(ii(1where in the year (in Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor F (1) (2a) (10) (2b) (9) (3) (5) (8) (4) (11) (7) (6) G Please furnish the information above for each GSTIN No. separately offered code (2a) (2b) (8) (7) (9) (4) (5) (6) (3) GST (3b) (2b) (2a) (10) (10) (11) (3a) (4) (7) (9) (5) (5) (8) (4) (11) (3) (6) (12) (9) (6) (8) (2) (7) DETAILS OF GST (ii) (ii) (i) (i) ► (i) (i) offered Beneficiary on 31st December, 2025 year ending on 31st December, 2025 and which has not been included in A to D above. (ii) income under the head business or profession trustees your hands? trust account offered offered ) ) ) ) ) ) rupees) this return this return this return

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

PART-B

TOTAL INCOME

Profits and gains from business other than speculative 2i i Net income from other sources chargeable to tax at 4a a Profits and gains from speculative business (3(ii) of Profits and gains from specified business (3(iii) of table 2iii 2ii iii ii Income from the activity of owning and maintaining Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto 4c c business and specified business (A37 of Schedule Total (2i + 2ii + 2iii + 2iv) (enter nil, if loss and carry this figure of loss to Schedule Short-term chargeable @ 30% (8iii of item E of Total Short-term (ai+ aii + aiii + aiv) (enter nil if Long-term chargeable @ 12.5% (8vi of item E of Balance after set off of current year losses (5 - 6) (total of serial no (ii), (iii), (v) to Income chargeable to tax at special rate under section 111A, 112, 112A etc. included 2v v Income chargeable to tax at special rate (3d, 3e, 3f and 2iv iv Short-term chargeable @ 20% (8ii of item E of Short-term chargeable at applicable rate (8iv of Short-term chargeable at special rates in India as Long-term chargeable at special rates in India as normal applicable rates ( 6 of Schedule OS) (enter nil if Income chargeable to tax at special rate (2 of Losses of current year to be set off against 5 (total of 2xvi, 3xvi and 4xvi of Schedule Brought forward losses to be set off against 7 (total of 2xv, 3xv and 4xv of Schedule Gross Total income (7 - 8) (also total of serial no (i), (ii), (iv) to (xiv) of column 5 of 4b b table E of Schedule BP) (enter nil if loss and carry this figure E of Schedule BP) (enter nil if loss and carry this figure to v ii i a iii iv ii i 11a aiv av aii ai bi aiii bii Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) race horses (8e of Schedule OS) (enter nil if loss) Total of head wise income (1 + 2v + 3e +4d) Total (11a + 11b) [limited upto (9-10)] 3d d c Income from house property ( 3 of Schedule-HP) (enter nil if loss) Profits and gains from business or profession 4b of Schedule BP) Short term schedule CG) schedule CG) item E of schedule CG) per DTAA (8v of item E of Schedule CG) loss) Long-term per DTAA (8vii of item E of schedule CG) Total Long-term (bi+ bii ) (enter nil if loss) Sum of Short-term / Long-term capital gains (3av + 3biii) (enter nil if loss) Total capital gains (3c + 3d) Total (4a + 4b + 4c) (xvi) of column 5 of schedule CYLA + 4b + 2iv) in 9 Deductions under Chapter VI-A (i+ii+iv+v+viii+xiii+xiv) of column 5 of BFLA] Part-C of Chapter VI-A [2 of Schedule VI-A)] Deduction u/s 10AA (Total of Sch. 10AA) Total income (9 - 11c - 12) Part B - TI Computation of total income iii 4d a b 3c 3e d b c e biii 11b 11c CYLA) BP)(enter nil if loss) loss) CYLA) BFLA) Schedule BFLA + 4b + 2iv) to Schedule CFL) Schedule CFL)

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COMPUTATION OF TAX LIABILITY

Surcharge Surcharge computed after Surcharge Credit under section 115JD of tax paid in earlier years (applicable if 2g is more than E 1a before Rebate on agricultural income [applicable if (13- 2c marginal iia Tax payable on deemed total income under section 115JC (4 of Schedule AMT) ia Interest for default in furnishing the return (section Fee for furnishing revised return of income (section Da A A marginal Aggregate income (13 - 14 + 15) [applicable if (13-14) exceeds maximum amount not Tax at special rates (total of col. (ii) of Schedule- 1d) Interest for default in payment of advance tax (section Fee for default in furnishing return of income (section 2b B D C 25% of 12(ii) of Schedule SI 2ei On [(2d) - [(12(ii) of Schedule SI - tax on Income 2eii ii BANK DETAILS14) of Part B-TI exceeds maximum amount not I B relief 8da 8b 8d 8a Aggregate liability (7 + 8e) TAXES PAID AND 2eiii iii 10% or 15 % , as applicable 2g(ii) Total (ia+iia) iv Health and Education Cess @ 4% on 1a+1b above Tax at normal rates on 16 of Part B-TI Tax Payable on total income (2a+2b -2c) Section 91(3 of Schedule TR) Net tax liability (5 - 6c) (enter zero, if negative) 234A) Interest for deferment of advance tax (section 234C) Taxes Paid Total Taxes Paid (10a+10b+10c+10d) C A 2a D B C E 1c TCS (total of column 7 of 18C) C Income chargeable to tax at special rates (total of (i) of schedule SI) Net agricultural income/ any other income for rate purpose (2v of Schedule EI) chargeable to tax] Losses of current year to be carried forward (total of xxi of Schedule CFL) Deemed total income under section 115JC (3 of Schedule AMT) Surcharge on (a) above (if applicable) Total Tax Payable on deemed total income (1a+1b+1c) Tax payable on total income Health and Education Cess @ 4% on 2d+2eiv Gross tax liability (2d + 2eiv + 2f) Gross tax payable (higher of 1d or 2g) (5 of Schedule AMTC) Tax payable after credit under section 115JD (3 - 4) Tax relief Section 90/90A (2 of Schedule TR) Total (6a + 6b) Interest and fee payable 234B) 234F) 234-I) Total Interest and Fee Payable (8a+8b+8c+8d) Advance Tax (from column 5 of 18A) TDS (total of column 9 of 18B) Self-Assessment Tax (from column 5 of 18A) Amount payable (Enter if 9 is greater than 10e, else enter 0) Refund (If 10e is greater than 9) Part B - TTI Computation of tax liability on total income B D F G A C E A B D 1b 1d relief chargeable to tax] 2eiv 10d 10a 10c 8c 6a 6b 10e 2d 2g 6c 10b 2f 8e SI) referred in 2e(ii) )]

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

BANK ACCOUNT Do you at any time during the previous year,- 17 (i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; or Note: Sl. IFS Code of the Bank in case of Bank Account Type of Name of the Bank Select Account for (ii) have signing authority in any account located outside India; or refund credit (tick at Number account Accounts held in India 1) All bank accounts held at any time are to be reported, except dormant A/c least one account √ ) Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly (iii) have income from any source outside India? NOTE b) Non- residents, not having bank account in India may, at their option, furnish the details of one foreign bank 2) In case multiple accounts are selected, the refund will be credited to one of the validated accounts after Sl. (Dropdown to Do you have a bank account in India (Non- Residents claiming refund with no bank Select Yes or No Country of Location Name of the Bank IBAN SWIFT Code Schedule 115TD) ADVANCE/ SELF Date of Deposit (DD/MM/YYYY) Sl Serial Number of Challan BSR Code Amount (Rs) credited into the bank account) Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI ASSESSMENT TAXii be provided by Rows can be added as required processing the return. account: Rows can be added as required No.   ► i I II TAX PAYMENTS A Details of payments of Advance Tax and Self-Assessment Tax Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12) (1) iii (4) (2) (3) (5) account in India may select No) a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) e-filing utility) [applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes ] No

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VERIFICATION

[No. 48 /2026/F. No. 370142/8/2026-TPL] PRADEEP SHARMA, Dy. Secy., Tax Policy and Legislation Note:- The Income-tax Rules, 1962 rules were published in the Gazette of India, Extraordinary, Par II, Section 3, Sub-section (ii) vide notification number S.O. 969 (E), dated the 26th March, 1962 and last amended vide notification Sl TCS credit PAN/Aadhaar TCS credit Tax Section TAN of the PAN/ TDS TDS CSl GSR. 228(E), dated the 30th March, 2026. NNo Aadhaarelating to Deduction credit credit under No. of Other being carried Deductor/ o Person (if TCS self /other and Tax forward PAN/Aadhaarelating r No. of being which I, ______________________________________________(full name in block letters), son/ daughter of Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 Collection credit related person carried TDS is Other to self r No. of ________________________________, solemnly declare that to the best of my knowledge and belief, the deducteforwarPerson /other Account [other Tenant/ to other and Published by the Controller of Publications, Delhi-110054. information given in the return and the schedules thereto is correct and complete is in accordance with the provisions Number of person as person) (if TDS person d Buyer d Amount Collected Fin. Year in Collected Deducted in Claimed in the hands DeducteClaimeTDHead Fin. TCS ON INCOMEof the Income-tax Act, 1961 (43 of 1961). [other credit per rule the d in own the hands of Year in in own S Claimed in d in of b/f in the of or any other which I further declare that I am making this return in my capacity as ________ (drop down to be provided) and I am also related person Collector 37I(1)] Incomb/f the hands of hands of which hands hands own person as per rule collected or any Claimed Gross to other as per Corresponding TDS credit being claimed this TCS of the current TDS of the current Unclaimed Unclaimed TCS TCS credit being deducteany other hands any other e other 37BA(2) (f competent to make this return and verify it. I am holding permanent account number (if allotted) in own Amounperson) rule brought forward (b/f) person as per TDS brought Financial Year (TDS person as person as Year (only if corresponding financial Year Receipt/ d claimed this Year applicable) hands t I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and 37BA(2)forward (b/f) income is being offered for tax deducted during the withdrawals (Tax collected IncomIncomTDTD PAN/ TCS rule 37I(1) (if per rule PAN/ per rule Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 16B/16C/16D/16E furnished by conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section ] ii Aadhaar (1Aadhaa(6) during FY 2025-26) i (12) S S (11) (13) (4a) this year, not applicable if (3) (9) (2) (5) e e (7) offered FY 2025-26) (8) (4) (10) 37BA(2) (if 37I(1) (if applicable) B Date Place Sign here➔.'. NOTE ► Please enter total of column (7) in 10c of Part B-TTI NOTE ►Please enter total of column 9 in10b of Part B- TTI I Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)] Deductor(s)] applicable) No. (1) applicable) ) r No. (6)(i) TDS is deducted u/s 194N) (7)(i) (5) (6)(ii) (2)(ii) 2(i) 7(ii) (4) (3) (8) 92CD)