Step-by-Step Guide to File ITR 6 Online AY 2025-26

The ITR-6 Form for Income Tax Return filing with the IT department of India is meant for only those companies that are not claiming exemption u/s 11 (Income from property held for charitable or religious purposes).

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Who Can File the ITR 6 Form?

ITR-6 can be used by companies that are not claiming exemption u/s 11 (Income from property held for charitable or religious purposes).

Who is Not Eligible to File the ITR 6 Form?

Taxpayers who are not liable to file for the ITR-6 Form are mentioned below.

Individuals, Hindu Undivided Family (HUF), Firm, Association of Persons (AOP), Body of Individuals (BOI), Local Authority and Artificial Judiciary Person
Companies that claim an exemption under section 11 (Income from property held for charitable or religious purposes)

What are the Eligibility Criteria for Filing ITR-6 Form?

The companies that are registered under the Indian Companies Act of 1956 or any other law are eligible to file the ITR-6 Form if they are not claiming exemption u/s 11 (Income from property held for charitable or religious purposes)

What is the Last Date for Filing ITR-6 Form FY 2024-25?

AY 2025-26 – 31st October 2025 | 30th November 2025
AY 2024-25 – 31st October 2024 | 15th November 2024 (Revised)
AY 2023-24 – 31st October 2023

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Part A-GEN General:PERSONAL INFORMATION

(A1) Name
(A2) PAN
(A3) Is there any change in the company’s name? If yes, please furnish the old name
(A4) Corporate Identity Number (CIN) issued by MCA
(A5) Date of incorporation (DD/MM/YYYY)
(A6) Date of commencement of business (DD/MM/YYYY)
(A7) Type of company (Tick any one)
- (i) Domestic Company
- (ii) Foreign Company
(A8) Flat/Door/Block No
(A9) Name of Premises/Building/Village
(A10) Road/Street/Post Office
(A11) Area/Locality
(A12) Town/City/District
(A13) State
(A14) Pin code/Zip code If a public company write 6, and if private company write 7 (as defined in section 3 of The Companies Act)
(A15) Country
(A16) Office Phone Number with STD code/ Mobile No. 1
(A17) Mobile No. 2
(A18) Email Address-1 Email Address-2
(A19) (ai) Due date for filing return of income [Dropdown to be provided]:
- 31st October
- 30th November

FILING STATUS

(A19)(aii)
1 Filed u/s (Tick)[Please see instruction ]
-  139(1)- On or Before due date
-  139(4)- After due date
-  139(5)- Revised Return
-  92CD-Modified return
-  119(2)(b)- After condonation of delay
- 170A- After order by the tribunal or court
2 Or filed in response to notice u/s
-  139(9)
-  142(1)
-  148
-  153C
(b) If revised/ defective/Modified, then enter Receipt No and Date of filing original return (DD/MM/YYYY)
(c) If filed, in response to notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) or order referred to in section 170A , enter Unique Number /Document Identification Number and date of such notice/order, or if filed u/s 92CD enter date of advance pricing agreement
(d) Residential Status (Tick)   Resident  Non-Resident
(e) Have you opted for taxation under section 115BA/115BAA/115BAB? (drop down to be provided in efiling utility) (applicable on Domestic Company).
If yes, please furnish the AY in which said option is exercised for the first time along with date of filing of relevant form (10-IB/ 10-IC/ 10-ID) & acknowledgment number.
If no, whether you are choosing to opt for taxation under section 115BA/115BAA/115BAB this year? (drop down to be provided in efiling utility)
Please provide the date of filing of relevant form (10-IB/10-IC/10-ID) & acknowledgment number.
(f) Whether total turnover/ gross receipts in the previous year 2022-2023 exceeds 400 crore rupees? (Yes/No) (applicable for Domestic Company)
(g) Whether assessee is a resident of a country or specified territory with which India has an agreement referred to in sec 90
(1) or Central Government has adopted any agreement under sec 90A(1)?
(h) In the case of non-resident, is there a Permanent Establishment (PE) in India (Tick)   Yes  No
(i) In the case of non-resident, is there a Significant Economic Presence (SEP) in India (Tick)  Yes  No please provide details of
- (a) aggregate of payments arising from the transaction or transactions during the previous year as referred in Explanation 2A(a) to Section 9 (1)(I)
- (b) number of users in India as referred in Explanation 2A(b) to Section 9(1)(i).
(j) Whether assessee is required to seek registration under any law for the time being in force relating to companies? If yes, please provide details.
- Act under which registration required
- Date of Registration (DD/MM/YYYY) Registration Number
(k) Whether the financial statements of the company are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015 (Tick)   Yes  No
(l) Whether assessee has a unit located in an International Financial Services Centre and derives income solely in convertible foreign exchange? (Tick)   Yes  No
(m) Whether the assessee company is under liquidation (Tick)   Yes  No
(n) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No.
(o) Whether the company is a producer company as defined in Sec.581A of Companies Act, 1956?  Yes  No
(p) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, please furnish following information –
- (1) Name of the representative assessee
- (2) Capacity of the Representative (drop down to be provided)
- (3) Address of the representative assessee
- (4) Permanent Account Number (PAN)/Aadhaar No. of the representative assessee
(q) Whether you are recognized as start up by DPIIT  Yes  No
- 1 If yes, please provide start up recognition number allotted by the DPIIT
- 2 Whether certificate from inter-ministerial board for certification is received?  Yes  No
- 3 If yes provide the certification number
- 4 Whether declaration in Form-2 in accordance with para 5 of DPIIT notification dated 19/02/2019 has been filed before filing of the return?  Yes  No
- 5 If yes, provide date of filing Form-2
(r) Legal Entity Identifier (LEI) details (mandatory if refund is 50 Crores or more)
- LEI Number
- Valid upto date
(s) Whether you are recognized as MSME?  Yes  No
- If yes, please provide registration number allotted as per MSMED Act, 2006

Audit Information

(a1) Whether liable to maintain accounts as per section 44AA? (Tick)  Yes  No
(a2) Whether assessee is declaring income only under section 44AE/ 44B/ 44BB/ 44BBA/ 44BBB/ 44BBC/ 44D? (Tick)  Yes  No
(a2i) If No, Whether during the year total sales/turnover/gross receipts of business is more than 1 Crore Rupees but does not exceed 10 Crore Rupees? (Tick)   Yes  No, turnover does not exceed 1 crore  No , turnover exceeds 10 crores
(a2ii) If (a2i) is Yes, whether aggregate of all amounts received, including amount received for sales, turnover or gross receipts or on capital account such as capital contribution, loans etc. during the previous year, in cash & non-a/c payee cheque/DD, does not exceed five per cent of said amount? (a2ii) (Tick)  Yes No
(a2iii) If (a2i) is Yes, whether aggregate of all payments made including amount incurred for expenditure or on capital account such as asset acquisition, repayment of loan etc., in cash & non-a/c payeecheque/DD, during the previous year does not exceed five per cent of the said payment
(b) Whether liable for audit under section 44AB? (Tick)   Yes  No (Note to Systems: For cases where
a2i exceeds INR 10 crores, this should be an automatic Yes)
If Yes is selected at (b), mention by virtue of which of the following conditions:
(bi) Sales, turnover or gross receipts exceeds the limits specified under section 44AB (Tick) 
(bii) Assessee falling u/s 44BB but not offering income on presumptive basis (Tick) 
(biii) Assessee falling u/s 44BBB but not offering income on presumptive basis (Tick) 
(biv) Others (Tick) 
(c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes  No (If Yes, furnish the following information below)
- (1) Mention the date of furnishing of audit report (DD/MM/YYYY)
- (2) Name of the auditor signing the tax audit report
- (3) Membership No. of the auditor
- (4) Name of the auditor (proprietorship/ firm)
- (5) Proprietorship/firm registration number
- (6) Permanent Account Number (PAN/Aadhaar No.) of the auditor (proprietorship/ firm)
- (7) Date of audit report
- (8) Acknowledgement Number of the Audit Report
- (9) UDIN
(di) Are you liable for Audit u/s 92E?  Yes  No
(dii) If (di) is Yes, whether the accounts have been audited u/s. 92E? Yes No
- Date of furnishing audit report? DD/MM/YYYY
- Acknowledgement Number
(diii) If liable to furnish other audit report under the Income-tax Act, mention whether have you furnished such report. If yes, please provide the details as under: ) (Please see Instruction 5)
- Sl. No.
- Section Code
- Date (DD/MM/YYYY)
- Acknowledgement Number
(e) Mention the Act, section and date of furnishing the audit report under any Act other than the Income-tax Act

HOLDING STATUS

(a) Nature of company (select 1 if holding company, select 2 if a subsidiary company, select 3 if both, select 4 if any other)
(b) If subsidiary company, mention the details of the Holding Company
- PAN Name of Holding Company
- Address of Holding Company
- Percentage of Shares held
(c) If holding company, mention the details of the subsidiary companies
- PAN Name of Holding Company
- Address of Holding Company
- Percentage of Shares held

BUSINESS ORGANISATION

(a) In case of amalgamating company, mention the details of amalgamated company
- PAN
- Name of Amalgamated Company
- Address of Amalgamated Company
- Date of Amalgamation
(b) In case of amalgamated company, mention the details of amalgamating company
- PAN
- Name of Amalgamated Company
- Address of Amalgamated Company
- Date of Amalgamation
(c) In case of demerged company, mention the details of resulting company
- PAN
- Name of Amalgamated Company
- Address of Amalgamated Company
- Date of Amalgamation
(d) In case of resulting company, mention the details of demerged company
- PAN
- Name of Amalgamated Company
- Address of Amalgamated Company
- Date of Amalgamation

KEY PERSONS: Particulars of Managing Director, Directors, Secretary and Principal officer(s) who have held the office during the previous year and the details of eligible person who is verifying the return.

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

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

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

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

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

In case of Foreign company, please furnish the details of immediate parent company.

S.No
Name
Address
Country of residence
PAN (if allotted)
Taxpayer’s registration number or any unique identification number allotted in the country of residence

In case of foreign company, please furnish the details of ultimate parent company

S.No
Name
Address
Country of residence
PAN (if allotted)
Taxpayer’s registration number or any unique identification number allotted in the country of residence

NATURE OF COMPANY AND ITS BUSINESS

Nature of company

1 Whether a public sector company as defined in section 2(36A) of the Income-tax Act  Yes  No
2 Whether a company owned by the Reserve Bank of India  Yes  No
3 Whether a company in which not less than forty percent of the shares are held (whether singly or taken together) by the Government or the Reserve Bank of India or a corporation owned by that Bank  Yes  No
4 Whether a banking company as defined in clause (c) of section 5 of the Banking Regulation Act,1949  Yes  No
5 Whether a scheduled Bank being a bank included in the Second Schedule to the Reserve Bank of India Act  Yes  No
6 Whether a company registered with Insurance Regulatory and Development Authority (established under sub-section (1) of section 3 of the Insurance Regulatory and Development Authority Act, 1999)  Yes  No
7 Whether a company being a non-banking Financial Institution  Yes  No
8 Whether the company is unlisted? (If yes, please ensure to fill up the Schedule SH-1 and Schedule AL-1  Yes  No)
Nature of business or profession, if more than one business or profession indicate the three main activities/ products (Other than those declaring income under section 44AE

Part A-BS: Balance sheet as on 31st day of March, 2025 or as on the date of amalgamation

1 Equity and Liabilities
- 1 Shareholder’s fund
  - A Share capital
    - i Authorised Ai
    - ii Issued, Subscribed and fully Paid up Aii
    - iii Subscribed but not fully paid Aiii
    - iv Total (Aii + Aiii) Aiv
  - B Reserves and Surplus
    - i Capital Reserve Bi
    - ii Capital Redemption Reserve Bii
    - iii Securities Premium Reserve Biii
    - iv Debenture Redemption Reserve Biv
    - v Revaluation Reserve Bv
    - vi Share options outstanding amount Bvi
    - vii Other reserve (specify nature and amount) Bvii
    - viii Surplus i.e. Balance in profit and loss account (Debit balance to be shown as –ve figure) Bviii
    - ix Total (Bi + Bii + Biii + Biv + Bv + Bvi + Bvii + Bviii) (Debit balance to be shown as –ve figure) Bix
  - C Money received against share warrants 1C
  - D Total Shareholder’s fund (Aiv + Bix + 1C) 1D
2 Share application money pending allotment
- i Pending for less than one year i
- ii Pending for more than one year ii
- iii Total (i + ii) 2
3 Non-current liabilities
- A Long-term borrowings
  - i Bonds/ debentures
    - a Foreign currency ia
    - b Rupee ib
    - c Total (ia + ib) ic
  - ii Term loans
    - a Foreign currency iia
    - b Rupee loans
      - 1 From Banks b1
      - 2 From others b2
      - 3 Total (b1 + b2) b3
    - c Total Term loans (iia + b3) iic
  - iii Deferred payment liabilities iii
  - iv Deposits from related parties (see instructions) iv
  - v Other deposits v
  - vi Loans and advances from related parties (see instructions) vi
  - vii Other loans and advances vii
  - viii Long term maturities of finance lease obligations viii
  - ix Total Long-term borrowings (ic + iic + iii + iv + v + vi + vii + viii) 3A
B Deferred tax liabilities (net) 3B
C Other long-term liabilities
- i Trade payables i
- ii Others ii
- iii Total Other long-term liabilities (i + ii) 3C
D Long-term provisions
- i Provision for employee benefits i
- ii Others ii
- iii Total (i + ii) 3D
E Total Non-current liabilities (3A + 3B + 3C + 3D) 3E
4 Current liabilities
- A Short-term borrowings
- B Trade payables
- C Other current liabilities
- D Short-term provisions
- E Total Current liabilities (4A + 4B + 4C + 4D) 4E
Total Equity and liabilities (1D + 2 + 3E + 4E) I

II ASSETS

1 Non-current assets
2 Current assets
C Trade receivables
D Cash and cash equivalents
E Short-term loans and advances
F Other current assets
G Total Current assets (Aviii + Bviii + Ciii + Dv + Eiii + F) 2G
Total Assets (1F + 2G) II

Part A-BS IND AS: Balance sheet as on the 31st day of March, 2025 or as on the date of business combination [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

I Equity and Liabilities
II Assets SSETS

1 Foreign currency a1

2 Rupee a2

3 Total (1 + 2) a3

b Term loans

1 Foreign currency b1

2 Rupee loans

i From Banks i

ii From other parties ii

iii Total (i + ii) b2

3 Total Term loans (b1 + b2) b3

c Deferred payment liabilities c

d Deposits d

e Loans from related parties (see instructions) e

f Long term maturities of finance lease obligations f

g Liability component of compound financial instruments g

h Other loans h

i Total borrowings (a3 + b3 + c + d + e + f + g + h) i

j Trade Payables j

k Other financial liabilities (Other than those specified in II under provisions) k

II Provisions

a Provision for employee benefits a

b Others (specify nature) b

c Total Provisions IIc

III Deferred tax liabilities (net) III

IV Other non-current liabilities

a Advances a

b Others (specify nature) b

c Total Other non-current liabilities IVc

Total Non-Current Liabilities (Ii + Ij + Ik + IIc + III + IVc) 2A

B Current liabilities

I Financial Liabilities

i Borrowings

a Loans repayable on demand

1 From Banks 1

2 From Other parties 2

3 Total Loans repayable on demand (1 + 2) 3

b Loans from related parties b

c Deposits c

d Other loans (specify nature) d

Total Borrowings (a3 + b + c + d) Ii

ii Trade payables Iii

iii Other financial liabilities

a Current maturities of long-term debt a

b Current maturities of finance lease obligations b

c Interest accrued c

d Unpaid dividends d

e Application money received for allotment of securities to the extent refundable and interest accrued thereone

f Unpaid matured deposits and interest accrued thereon f

g Unpaid matured debentures and interest accrued thereon g

h Others (specify nature) h

i Total Other financial liabilities (a + b +c +d +e +f +g+ h) Iiii

iv Total Financial Liabilities (Ii + Iii + Iiii) Iiv

II Other Current liabilities

a Revenue received in advance a

b Other advances (specify nature) b

c Others (specify nature) c

d Total Other current liabilities (a + b+ c) IId

III Provisions

a Provision for employee benefits a

b Others (specify nature) b

c Total provisions (a + b) IIIc

IV Current Tax Liabilities (Net) IV

Total Current liabilities (Iiv + IId + IIIc+ IV) 2B

Total Equity and liabilities (1C + 2A +2B) I

II ASSETS

1 Non-current assets

A Property, Plant and Equipment

a Gross block a

b Depreciation b

c Impairment losses c

d Net block (a – b – c) Ad

B Capital work-in-progress B

C Investment Property

a Gross block a

b Depreciation b

c Impairment losses c

d Net block (a – b – c) Cd

D Goodwill

a Gross block a

b Impairment losses b

c Net block (a – b) Dc

E Other Intangible Assets

a Gross block a

b Amortisation b

c Impairment losses c

d Net block (a – b – c) Ed

F Intangible assets under development F

G Biological assets other than bearer plants

a Gross block a

b Impairment losses b

c Net block (a – b) Gc

H Financial Assets

I Investments

i Investments in Equity instruments

a Listed equities ia

b Unlisted equities ib

c Total (ia + ib) ic

ii Investments in Preference shares ii

iii Investments in Government or trust securities iii

iv Investments in Debenture or bonds iv

v Investments in Mutual funds v

vi Investments in Partnership firms vi

vii Others Investments (specify nature) vii

viii Total non-current investments (ic + ii + iii + iv + v + vi + vii) HI

II Trade Receivables

a Secured, considered good a

b Unsecured, considered good b

c Doubtful c

d Total Trade receivables HII

III Loans

i Security deposits i

ii Loans to related parties (see instructions) ii

iii Other loans (specify nature) iii

iv Total Loans (i + ii + iii) HIII

v Loans included in HIII above which is-

a for the purpose of business or profession va

b not for the purpose of business or profession vb

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

IV Other Financial Assets

i Bank Deposits with more than 12 months maturity i

ii Others ii

iii Total of Other Financial Assets (i + ii) HIV

I Deferred Tax Assets (Net) I

J Other non-current Assets

i Capital Advances i

ii Advances other than capital advances ii

iii Others (specify nature) iii

iv Total non-current assets (i + ii + iii) J

v Non-current assets included in J above which is due from

shareholder, being the beneficial owner of share, or from

any concern or on behalf/ benefit of such shareholder as

per section 2(22)(e) of I.T. Act

v Total Non-current assets (Ad + B + Cd + Dc + Ed + F + Gc + HI + HII + HIII + HIV + I + J) 1

2 Current assets

A Inventories

i Raw materials i

ii Work-in-progress ii

iii Finished goods iii

iv Stock-in-trade (in respect of goods acquired for trading) iv

v Stores and spares v

vi Loose tools vi

vii Others vii

viii Total Inventories (i + ii + iii + iv + v + vi + vii) 2A

B Financial Assets

I Investments

i Investment in Equity instruments

a Listed equities ia

b Unlisted equities ib

c Total (ia + ib) ic

ii Investment in Preference shares ii

iii Investment in government or trust securities iii

iv Investment in debentures or bonds iv

v Investment in Mutual funds v

vi Investment in partnership firms vi

vii Other Investments vii

viii Total Current investments (ic + ii + iii + iv + v + vi + vii) I

II Trade receivables

i Secured, considered good i

ii Unsecured, considered good ii

iii Doubtful iii

iv Total Trade receivables (i + ii + iii) II

III Cash and cash equivalents

i Balances with Banks (of the nature of cash and cash equivalents) i

ii Cheques, drafts in hand ii

iii Cash on hand iii

iv Others (specify nature) iv

v Total Cash and cash equivalents (i + ii + iii + iv) III

IV Bank Balances other than III above IV

V Loans

i Security Deposits i

ii Loans to related parties (see instructions) ii

iii Others (specify nature) iii

iv Total loans (i + ii + iii) V

v Loans and advances included in V above which is-

a for the purpose of business or profession va

b not for the purpose of business or profession vb

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

VI Other Financial Assets VI

Total Financial Assets (I + II + III + IV + V + VI) 2B

C Current Tax Assets (Net) 2C

D Other current assets

i Advances other than capital advances i

ii Others (specify nature) ii

iii Total 2D

Total Current assets (2A + 2B + 2C + 2D) 2

Total Assets (1 + 2) II

Part A-

Manufacturing Account Manufacturing Account for the financial year 2024-25 (fill items 1 to 3 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable)

1 Debits to Manufacturing account

A Opening Inventory

i Opening stock of raw-material i

ii Opening stock of Work in progress ii

iii Total (i + ii) Aiii

B Purchases (net of refunds and duty or tax, if any) B

C Direct wages C

D Direct expenses (Di + Dii + Diii) D

i Carriage inward i

ii Power and fuel ii

iii Other direct expenses iii

E Factory Overheads

i Indirect wages i

ii Factory rent and rates ii

iii Factory Insurance iii

iv Factory fuel and power iv

v Factory general expenses v

vi Depreciation of factory machinery vi

vii Total (i+ii+iii+iv+v+vi) Evii

F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F

2 Closing Stock

i Raw material 2i

ii Work-in-progress 2ii

Total (2i +2ii) 2

3 Cost of Goods Produced – transferred to Trading Account (1F – 2) 3

Part A- Trading Account Trading Account for the financial year 2024-25 (fill items 4 to 12 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable)

C R 4 Revenue from operations

A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)

i Sale of goods i

ii Sale of services ii

iii Other operating revenues (specify nature and amount)

a iiia

b iiib

c Total (iiia + iiib) iiic

iv Total (i + ii + iiic) Aiv

B Gross receipts from Profession B

C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied

i Union Excise duties i

ii Service tax ii

iii VAT/ Sales tax iii

iv Central Goods & Service Tax (CGST) iv

v State Goods & Services Tax (SGST) v

vi Integrated Goods & Services Tax (IGST) vi

vii Union Territory Goods & Services Tax (UTGST) vii

viii Any other duty, tax and cess viii

ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix

D Total Revenue from operations (Aiv + B +Cix) 4D

5 Closing Stock of Finished Goods 5

6 Total of credits to Trading Account (4D + 5) 6

DEBITS TO TRADING ACCOUNT 7 Opening Stock of Finished Goods 7

8 Purchases (net of refunds and duty or tax, if any) 8

9 Direct Expenses (9i + 9ii + 9iii) 9

i Carriage inward i

ii Power and fuel ii

iii Other direct expenses

Note: Row can be added as per the nature of Direct Expenses iii

10 Duties and taxes, paid or payable, in respect of goods and services purchased

i Custom duty 10i

ii Counter veiling duty 10ii

iii Special additional duty 10iii

iv Union excise duty 10iv

v Service tax 10v

vi VAT/ Sales tax 10vi

vii Central Goods & Service Tax (CGST) 10vii

viii State Goods & Services Tax (SGST) 10viii

ix Integrated Goods & Services Tax (IGST) 10ix

x Union Territory Goods & Services Tax (UTGST) 10x

xi Any other tax, paid or payable 10xi

xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii

11 Cost of goods produced – Transferred from Manufacturing Account 11

12 Gross Profit from Business/Profession – transferred to Profit and Loss account (6-7- 8-9-10xii-11) 12

12a Turnover from Intraday Trading 12a

12b Income from Intraday Trading – transferred to Profit and Loss account 12b

Part A-P& L Profit and Loss Account for the financial year 2024-25 (fill items 13 to 60 in a case where regular books of account are maintained, otherwise fill items 61 to 62 as applicable)

CREDITS TO PROFIT AND LOSS ACCOUNT 13 Gross profit transferred from Trading Account (12+12b) 13

14 Other income

i Rent i

ii Commission ii

iii Dividend income iii

iv Interest income iv

v Profit on sale of fixed assets v

vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi

vii Profit on sale of other investment vii

viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii

ix Profit on conversion of inventory into capital asset u/s 28(via) (Fair Market Value of inventory as on the date of conversion) ix

x Agricultural income x

xi Any other income (specify nature and amount)

A xia

B xib

C Total (xia + xib) xic

xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii

15 Total of credits to profit and loss account (13+14xii) 15

DEBITS TO PROFIT AND LOSS ACCOUNT 16 Freight outward 16

17 Consumption of stores and spare parts 17

18 Power and fuel 18

19 Rents 19

20 Repairs to building 20

21 Repairs to machinery 21

22 Compensation to employees

i Salaries and wages 22i

ii Bonus 22ii

iii Reimbursement of medical expenses 22iii

iv Leave encashment 22iv

v Leave travel benefits 22v

vi Contribution to approved superannuation fund 22vi

vii Contribution to recognised provident fund 22vii

viii Contribution to recognised gratuity fund 22viii

ix Contribution to any other fund 22ix

x Any other benefit to employees in respect of which an expenditure has been incurred 22x

xi Total compensation to employees (total of 22i to 22x) 22xi

xiia Whether any compensation, included in 22xi, paid to non- residents xiia Yes / No

xiib If Yes, amount paid to non-residents xiib

23 Insurance

i Medical Insurance 23i

ii Life Insurance 23ii

iii Keyman’s Insurance 23iii

iv Other Insurance including factory, office, car, goods, etc. 23iv

v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v

24 Workmen and staff welfare expenses 24

25 Entertainment 25

26 Hospitality 26

27 Conference 27

28 Sales promotion including publicity (other than advertisement) 28

29 Advertisement 29

30 Commission

i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i

ii To others ii

iii Total (i + ii) 30iii

31 Royalty

i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i

ii To others ii

iii Total (i + ii) 31iii

32 Professional / Consultancy fees / Fee for technical services

i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i

ii To others ii

iii Total (i + ii) 32iii

33 Hotel, boarding and Lodging 33

34 Traveling expenses other than on foreign traveling 34

35 Foreign travelling expenses 35

36 Conveyance expenses 36

37 Telephone expenses 37

38 Guest House expenses 38

39 Club expenses 39

40 Festival celebration expenses 40

41 Scholarship 41

42 Gift 42

43 Donation 43

44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)

i Union excise duty 44i

ii Service tax 44ii

iii VAT/ Sales tax 44iii

iv Cess 44iv

v Central Goods & Service Tax (CGST) 44v

vi State Goods & Services Tax (SGST) 44vi

vii Integrated Goods & Services Tax (IGST) 44vii

viii Union Territory Goods & Services Tax (UTGST) 44viii

ix Any other rate, tax, duty or cess incl STT and CTT 44ix

x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii+44ix) 44x

45 Audit fee 45

46 Other expenses (specify nature and amount)

i i

ii ii

iii Total (i + ii) 46iii

47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount)

48 Provision for bad and doubtful debts 48

49 Other provisions 49

50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50

51 Interest

i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i

ii To others ii

iii Total (i + ii) 51iii

52 Depreciation and amortization 52

53 Net profit before taxes (50 – 51iii – 52) 53

PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS 54 Provision for current tax 54

55 Provision for Deferred Tax 55

56 Profit after tax (53 – 54 – 55) 56

57 Balance brought forward from previous year 57

58 Amount available for appropriation (56 + 57) 58

59 Appropriations

i Transfer to reserves and surplus 59i

ii Proposed dividend/ Interim dividend 59ii

iii Tax on dividend/ Tax on dividend for earlier years 59iii

iv Appropriation towards Corporate Social Responsibility (CSR) activities

(in case of companies covered under section 135 of Companies Act, 2013) 59iv

v Any other appropriation 59v

vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi

60 Balance carried to balance sheet (58 – 59vi) 60

61 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE

(Please Note : At any time during the year the number of vehicles should not exceed 10 vehicles)

NOTE— If the profits are lower than prescribed under S.44AE or the number of goods carriage owned / leased / hired at any time during the year exceeds 10, then, it is mandatory to maintain books of account and have a tax audit under section 44AB

NO ACCOUNT

62 In case of Foreign Company whose total income comprises of profits and gains from business referred to in sections 44B, 44BB, 44BBA, 44BBB, 44BBC, 44D or having eligible business of selling raw diamond (refer rule 10TIA) furnish the following information

a Gross receipts / Turnover 62a

b Net profit 62b

Part A- Manufacturing

Account Ind- AS

Manufacturing Account for the financial year 2024-25 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015)]

1 Debits to Manufacturing account

A Opening Inventory

i Opening stock of raw-material i

ii Opening stock of Work in progress ii

iii Total (i + ii) Aiii

B Purchases (net of refunds and duty or tax, if any) B

C Direct wages C

D Direct expenses D

i Carriage inward i

ii Power and fuel ii

iii Other direct expenses iii

E Factory Overheads

i Indirect wages

ii Factory rent and rates

iii Factory Insurance

iv Factory fuel and power

v Factory general expenses

vi Depreciation of factory machinery

vii Total (i+ii+iii+iv+v+vi) Evii

F Total of Debits to Manufacturing Account (Aiii+B+C+D+Evii) 1F

2 Closing Stock

i Raw material 2i

ii Work-in-progress 2ii

Total (2i +2ii) 2

3 Cost of Goods Produced – transferred to Trading Account (1F – 2) 3

Part A- Trading

Account Ind- AS

Trading Account for the financial year 2024-25 [applicable for a company whose financial statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

C R

4 Revenue from operations

A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)

i Sale of goods i

ii Sale of services ii

iii Other operating revenues (specify nature and amount)

a iiia

b iiib

c Total (iiia + iiib) iiic

iv Total (i + ii + iiic) Aiv

B Gross receipts from Profession B

C Duties, taxes and cess received or receivable in respect of goods and services sold or supplied

i Union Excise duties i

ii Service tax ii

iii VAT/ Sales tax iii

iv Central Goods & Service Tax (CGST) iv

v State Goods & Services Tax (SGST) v

vi Integrated Goods & Services Tax (IGST) vi

vii Union Territory Goods & Services Tax (UTGST) vii

viii Any other duty, tax and cess viii

ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix

D Total Revenue from operations (Aiv + B +Cix) 4D

5 Closing Stock of Finished Goods 5

6 Total of credits to Trading Account (4D + 5) 6

DEBITS TO TRADING ACCOUNT

7 Opening Stock of Finished Goods 7

8 Purchases (net of refunds and duty or tax, if any) 8

9 Direct Expenses (9i + 9ii + 9iii) 9

i Carriage inward i

ii Power and fuel ii

iii Other direct expenses

10 Duties and taxes, paid or payable, in respect of goods and services purchased

i Custom duty 10i

ii Counter veiling duty 10ii

iii Special additional duty 10iii

iv Union excise duty 10iv

v Service tax 10v

vi VAT/ Sales tax 10vi

vii Central Goods & Service Tax (CGST) 10vii

viii State Goods & Services Tax (SGST) 10viii

ix Integrated Goods & Services Tax (IGST) 10ix

x Union Territory Goods & Services Tax (UTGST) 10x

xi Any other tax, paid or payable 10xi

xii Total (10i + 10ii + 10iii + 10iv + 10v + 10vi + 10vii + 10viii + 10ix + 10x + 10xi) 10xii

11 Cost of goods produced – Transferred from Manufacturing Account 11

12 Gross Profit from Business/Profession – transferred to Profit and Loss account (6-7- 8-9-10xii-11) 12

12a Turnover from Intraday Trading 12a

12b Income from Intraday Trading – transferred to Profit and Loss account 12b

Part A-P& L Ind-AS Profit and Loss Account for the financial year 2024-25 [applicable for a company whose financial

statements are drawn up in compliance to the Indian Accounting Standards specified in Annexure to the companies (Indian Accounting Standards) Rules, 2015]

CREDITS TO PROFIT AND LOSS ACCOUNT

13 Gross profit transferred from Trading Account (12+12b)

14 Other income

i Rent i

ii Commission ii

iii Dividend income iii

iv Interest income iv

v Profit on sale of fixed assets v

vi Profit on sale of investment being securities chargeable to Securities Transaction Tax (STT) vi

vii Profit on sale of other investment vii

viii Gain (loss) on account of foreign exchange fluctuation u/s 43AA viii

ix Profit on conversion of inventory into capital asset u/s 28(via)

(Fair Market Value of inventory as on the date of conversion) ix

x Agricultural income x

xi Any other income (specify nature and amount)

a xia

b xib

c Total (xia + xib) xic

xii Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + x + xic) 14xii

15 Total of credits to profit and loss account (13+14xii) 15

16 Freight outward 16

17 Consumption of stores and spare parts 17

18 Power and fuel 18

19 Rents 19

20 Repairs to building 20

21 Repairs to machinery 21

22 Compensation to employees

i Salaries and wages 22i

ii Bonus 22ii

iii Reimbursement of medical expenses 22iii

iv Leave encashment 22iv

v Leave travel benefits 22v

vi Contribution to approved superannuation fund 22vi

vii Contribution to recognised provident fund 22vii

viii Contribution to recognised gratuity fund 22viii

ix Contribution to any other fund 22ix

x Any other benefit to employees in respect of which an expenditure has been incurred 22x

xi Total compensation to employees (total of 22i to 22x) 22xi

xii Whether any compensation, included in 22xi, paid to non-residents xiia Yes / No

If Yes, amount paid to non-residents xiib

23 Insurance

i Medical Insurance 23i

ii Life Insurance 23ii

iii Keyman’s Insurance 23iii

iv Other Insurance including factory, office, car, goods, etc. 23iv

v Total expenditure on insurance (23i + 23ii + 23iii + 23iv) 23v

24 Workmen and staff welfare expenses 24

25 Entertainment 25

26 Hospitality 26

27 Conference 27

28 Sales promotion including publicity (other than advertisement) 28

29 Advertisement 29

30 Commission

i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i

ii To others ii

iii Total (i + ii) 30iii

31 Royalty

i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i

ii To others ii

iii Total (i + ii) 31iii

32 Professional / Consultancy fees / Fee for technical services

i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i

ii To others ii

iii Total (i + ii) 32iii

33 Hotel, boarding and Lodging 33

34 Traveling expenses other than on foreign traveling 34

35 Foreign travelling expenses 35

36 Conveyance expenses 36

37 Telephone expenses 37

38 Guest House expenses 38

39 Club expenses 39

40 Festival celebration expenses 40

41 Scholarship 41

42 Gift 42

43 Donation 43

44 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)

i Union excise duty 44i

ii Service tax 44ii

iii VAT/ Sales tax 44iii

iv Cess 44iv

v Central Goods & Service Tax (CGST) 44v

vi State Goods & Services Tax (SGST) 44vi

vii Integrated Goods & Services Tax (IGST) 44vii

viii Union Territory Goods & Services Tax (UTGST) 44viii

ix Any other rate, tax, duty or cess incl STT and CTT 44ix

x Total rates and taxes paid or payable (44i + 44ii +44iii +44iv + 44v + 44vi + 44vii + 44viii +44ix) 44x

45 Audit fee 45

46 Other expenses (specify nature and amount)

File Online ITR-6 Form By Gen IT Software

47 Bad debts (specify PAN/Aadhaar No. of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is claimed and amount)

48 Provision for bad and doubtful debts 48

49 Other provisions 49

50 Profit before interest, depreciation and taxes [15 – (16 to 21 + 22xi + 23v + 24 to 29 + 30iii + 31iii + 32iii + 33 to 43 + 44x + 45 + 46iii + 47iv + 48 + 49)] 50

51 Interest

i Paid outside India, or paid in India to a non-resident other than a company or a foreign company i

ii To others ii

iii Total (i + ii) 51iii

52 Depreciation and amortisation 52

53 Net profit before taxes (50 – 51iii – 52) 53

PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS

54 Provision for current tax 54

55 Provision for Deferred Tax 55

56 Profit after tax (53 – 54 – 55) 56

57 Balance brought forward from previous year 57

58 Amount available for appropriation (56 + 57) 58

59 Appropriations

i Transfer to reserves and surplus 59i

ii Proposed dividend/ Interim dividend 59ii

iii Tax on dividend/ Tax on dividend for earlier years 59iii

iv Appropriation towards Corporate Social Responsibility (CSR) activities (in case of companies covered under

section 135 of Companies Act, 2013) 59iv

v Any other appropriation 59v

vi Total (59i + 59ii + 59iii + 59iv+59v) 59vi

60 Balance carried to balance sheet (58 – 59vi) 60

61 A Items that will not be reclassified to P&L

i Changes in revaluation surplus i

ii Re-measurements of the defined benefit plans ii

iii Equity instruments through OCI iii

iv Fair value Changes relating to own credit risk of financial liabilities designated at FVTPL iv

v Share of Other comprehensive income in associates and joint ventures, to the extent not to be classified to P&L v vi Others (Specify nature) vi

vii Income tax relating to items that will not be reclassified to P&L vii

viii Total 61A

B Items that will be reclassified to P&L

i Exchange differences in translating the financial statements of a foreign operation i

ii Debt instruments through OCI ii

iii The effective portion of gains and loss on hedging instruments in a cash flow hedge iii

iv Share of OCI in associates and joint ventures to the extent to be classified into P&L iv

v Others (Specify nature) v

vi Income tax relating to items that will be reclassified to P&L vi

vii Total 61B

62 Total Comprehensive Income (56 + 61A + 61B) 62

Part A- OI Other Information (mandatory, if liable for audit under section 44AB, for other fill, if applicable)

OTHER INFORMATION

1 Method of accounting employed in the previous year (Tick)   mercantile  cash

2 Is there any change in method of accounting (Tick)   Yes  No

3a Increase in the profit or decrease in loss because of deviation, if any, as per Income Computation 3a

Disclosure Standards notified under section 145(2) [column XI(3) of Schedule ICDS]

3b Decrease in the profit or increase in loss because of deviation, if any, as per Income Computation 3b

Disclosure Standards notified under section 145(2) [column XI(4) of Schedule ICDS]

4 Method of valuation of closing stock employed in the previous year (optional in case of professionals)

a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) •

b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) •

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

d Increase in the profit or decrease in loss because of deviation, if any, from the method of 4d

valuation specified under section 145A

e Decrease in the profit or increase in loss because of deviation, if any, from the method of 4e

valuation specified under section 145A

5 Amounts not credited to the profit and loss account, being –

a the items falling within the scope of section 28 5a

b the proforma credits, drawbacks, refund of duty of

customs or excise or service tax, or refund of sales tax or

value added tax, or refund of GST, where such credits, 5b

drawbacks or refunds are admitted as due by the

authorities concerned

c escalation claims accepted during the previous year 5c

d any other item of income 5d

e capital receipt, if any 5e

f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) 5f

6 Amounts debited to the profit and loss account, to the extent disallowable under section 36

due to non-fulfilment of condition specified in relevant clauses-

a Premium paid for insurance against risk of damage or 6a

destruction of stocks or store [36(1)(i)]

b Premium paid for insurance on the health of employees 6b

[36(1)(ib)]

Any sum paid to an employee as bonus or commission

c for services rendered, where such sum was otherwise 6c

payable to him as profits or dividend [36(1)(ii)]

d Any amount of interest paid in respect of borrowed 6d

capital [36(1)(iii)]

e Amount of discount on a zero-coupon bond [36(1)(iiia)] 6e

f Amount of contributions to a recognised provident fund 6f

[36(1)(iv)]

g Amount of contributions to an approved superannuation fund [36(1)(iv)] 6g

h Amount of contribution to a pension scheme referred to in section 80CCD [36(1)(iva)] 6h

i Amount of contributions to an approved gratuity fund [36(1)(v)] 6i

j Amount of contributions to any other fund 6j

k 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 employees to the extent not credited to the employees account on or before the due date [36(1)(va)] 6k

l Amount of bad and doubtful debts [36(1)(vii)] 6l

m Provision for bad and doubtful debts [36(1)(viia)] 6m

n Amount transferred to any special reserve [36(1)(viii)] 6n

o Expenditure for the purposes of promoting family planning amongst employees [36(1)(ix)] 6o

p Amount of securities transaction paid in respect of transaction in securities if such income is not included in business income [36(1)(xv)] 6p

q Marked to market loss or other expected loss as computed in accordance with the ICDS notified u/s 145(2) [36(1)(xviii)] 6q

r Any other disallowance 6r

s Total amount disallowable under section 36 (total of 6a to 6r) 6s

t Total number of employees employed by the company (mandatory in case company has recognized Provident Fund)

i deployed in India i

ii deployed outside India ii

iii Total iii

7 Amounts debited to the profit and loss account, to the extent disallowable under section 37

a Expenditure of capital nature [37(1)] 7a

b Expenditure of personal nature [37(1)] 7b

c Expenditure laid out or expended wholly and exclusively NOT for the purpose of business or profession [37(1)] 7c

d Expenditure on advertisement in any souvenir, brochure, tract, pamphlet or the like, published by a political party [37(2B)] 7d

e Expenditure by way of penalty or fine for violation of any law for the time being in force 7e

f Any other penalty or fine 7f

g Expenditure incurred for any purpose which is an offence or which is prohibited by law 7g

h Expenditure incurred on corporate social responsibility (CSR) 7h

i Amount of any liability of a contingent nature 7i

j Any other amount not allowable under section 37 7j

k Total amount disallowable under section 37 (total of 7a to 7j) 7k

8 A. Amounts debited to the profit and loss account, to the extent disallowable under section 40

a Amount disallowable under section 40 (a)(i), on account of non-compliance with the provisions of Chapter XVII-B Aa b Amount disallowable under section 40(a)(ia) on account of non-compliance with the provisions of Chapter XVII-B Ab c Amount disallowable under section 40(a)(ib) on account of non-compliance with the provisions of Chapter VIII of the

Finance Act, 2016 Ac

d Amount disallowable under section 40(a)(iii) on account of non-compliance with the provisions of Chapter XVII-B Ad e Amount of tax or rate levied or assessed on the basis of profits [40(a)(ii)] Ae

f Amount paid as wealth tax [40(a)(iia)] Af

g Amount paid by way of royalty, license fee, service fee etc. as per section 40(a)(iib) Ag

h Amount of interest, salary, bonus, commission or remuneration paid to any partner or member inadmissible under section [40 (b)/ 40(ba)] Ah

i Any other disallowance Ai

j Total amount disallowable under section 40(total of Aa to Ai ) Aj

B. Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year 8B

9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A

a Amounts paid to persons specified in section 40A(2)(b) 9a

b Amount paid otherwise than by account payee cheque or account payee bank draft or use of electronic clearing system through a bank account or through such electronic mode as may be prescribed, disallowable under section 40A(3) 9b

c Provision for payment of gratuity [40A(7)] 9c

d any sum paid by the assessee as an employer for setting up or as contribution to any fund, trust, company, AOP, or BOI or society or any other institution [40A(9)] 9d

e Any other disallowance 9e

f Total amount disallowable under section 40A (Total of 9a to 9e) 9f

10 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year

a Any sum in the nature of tax, duty, cess or fee under any law 10a

b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 10b

c Any sum payable to an employee as bonus or commission for services rendered 10c

d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 10d

da Any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government , in accordance with the terms and conditions of the agreement governing such loan or borrowing 10da

e Any sum payable as interest on any loan or borrowing from any scheduled bank or a co-operative bank other than a primary agricultural credit society or a primary co-operative agricultural and rural development bank 10e

f Any sum payable towards leave encashment 10f

g Any sum payable to the Indian Railways for the use of railway assets 10g

h Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 10h

i Total amount allowable under section 43B (total of 10a to 10h ) 10i

11 Any amount debited to profit and loss account of the previous year but disallowable under section 43B

a Any sum in the nature of tax, duty, cess or fee under any law 11a

b Any sum payable by way of contribution to any provident fund or superannuation fund or gratuity fund or any other fund for the welfare of employees 11b

c Any sum payable to an employee as bonus or commission for services rendered 11c

d Any sum payable as interest on any loan or borrowing from any public financial institution or a State financial corporation or a State Industrial investment corporation 11d

da any sum payable as interest on any loan or borrowing from such class of non-banking financial companies as may be notified by the Central Government, in accordance with the terms and conditions of the agreement governing such loan or borrowing

11da

f Any sum payable towards leave encashment 11f

g Any sum payable to the Indian Railways for the use of railway assets 11g

h Any sum payable to a micro or small enterprise beyond the time limit specified in section 15 of the Micro, Small and Medium Enterprises Development Act, 2006 11h

i Total amount disallowable under Section 43B (total of 11a to 11h) 11i

12 Amount of credit outstanding in the accounts in respect of

a Union Excise Duty 12a

b Service tax 12b

c VAT/sales tax 12c

d Central Goods & Service Tax (CGST) 12d

e State Goods & Services Tax (SGST) 12e

f Integrated Goods & Services Tax (IGST) 12f

g Union Territory Goods & Services Tax (UTGST) 12g

h Any other tax 12h

i Total amount outstanding (total of 12a to 12h) 12i

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

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

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

16 Amount of expenditure disallowed u/s 14A 16

17 Whether assessee is exercising option under subsection 2A of section 92CE (Tick)   Yes  No

[If yes , please fill schedule TPSA] 17

Part A – QD Quantitative details (mandatory, if liable for audit under section 44AB)

QUANTITATIVE DETAILS

(a) In the case of a trading concern

1 Opening stock 1

2 Purchase during the previous year 2

3 Sales during the previous year 3

4 Closing stock 4

5 Shortage/ excess, if any 5

(b) In the case of a manufacturing concern

6 Raw materials

a Opening stock 6a

b Purchases during the previous year 6b

c Consumption during the previous year 6c

d Sales during the previous year 6d

e Closing stock 6e

f Yield finished products 6f

g Percentage of yield 6g

h Shortage/ excess, if any 6h

7 Finished products/ By-products

a opening stock 7a

b purchase during the previous year 7b

c quantity manufactured during the previous year 7c

d sales during the previous year 7d

e closing stock 7e

f shortage/ excess, if any 7f

RECEIPT AND PAYMENT ACCOUNT OF COMPANY UNDER LIQUIDATION

1 Opening balance

i Cash in hand 1i

ii Bank 1ii

iii Total opening balance 1iii

2 Receipts

i Interest 2i

ii Dividend 2ii

iii Sale of assets (pls. specify nature and amount)

a 2iiia

b 2iiib

c 2iiic

d Total (iiia + iiib + iiic) 2iiid

iv Realisation of dues/debtors 2iv

v Others (pls. specify whether revenue/capital, nature and amount)

a 2va

b 2vb

c Total of other receipts (va + vb) 2vc

vi Total receipts (2i + 2ii + 2iiid+ 2iv + 2vc) 2vi

3 Total of opening balance and receipts 3

4 Payments

i Repayment of secured loan 4i

ii Repayment of unsecured loan 4ii

iii Repayment to creditors 4iii

iv Commission 4iv

v Others (pls. specify)

a 4va

b 4vb

c Total of other payments (4va + 4vb) 4vc

vi Total payments (4i + 4ii + 4iii + 4iv + 4vc) 4vi

5 Closing balance

i Cash in hand 5i

ii Bank 5ii

iii Total of closing balance (5i + 5ii) 5iii

6 Total of closing balance and payments (4vi + 5iii) 6

SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)

Schedule HP Details of Income from House Property (Please refer instructions) (Drop down to be provided indicating ownership of property)

HOUSE PROPERTY

1 Address of property 1 Town/ City State Country PIN Code / Zip Code

Is the property co-owned?  Yes  No (if “YES” please enter following details)

Assessee’s percentage of share in the property %

Name of Co-owner(s) PAN/Aadhaar No. of Co-owner (s) Percentage Share in Property

[Tick  the applicable option]

 Let out

 Deemed let out Name(s) of

Tenant(s) (if let out) PAN/Aadhaar No. of Tenant(s) (Please see Note ) PAN/TAN/Aadhaar No. of Tenant(s) (if TDS credit is claimed)

a Gross rent received or receivable or lettable value 1a

b The amount of rent which cannot be realized 1b

c Tax paid to local authorities 1c

d Total (1b + 1c) 1d

e Annual value (1a – 1d) 1e

f Annual value of the property owned (own percentage share x 1e) 1f

g 30% of 1f 1g

h Interest payable on borrowed capital (Details are to be filled in the drop down to be provided in e-filing 1h

i Total (1g + 1h) 1i

j Arrears/Unrealised rent received during the year less 30% 1j

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

(fill up details separately for each property

2 Pass through income/loss if any * 2

3 Income under the head “Income from house property” (Ʃ 1k + 2)

(if negative take the figure to 2i of schedule CYLA) 3

NOTE► Furnishing of PAN/Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.

Schedule BP Computation of income from business or profession

INCOME FROM BUSINESS OR PROFESSION

A From business or profession other than speculative business and specified business

1 Profit before tax as per profit and loss account (item 53, 61(ii) and 62(b) of Part A-P&L) / (item 53 of Part A-P&L – Ind AS) (as applicable) 1

2a Net profit or loss from speculative business included in 1 (enter –ve sign in case of loss) (Sl. No. 12b of Schedule Trading Account or Trading-Ind As account) (as applicable) 2a

2b Net profit or Loss from Specified Business u/s 35AD included in 1 (enter –ve sign in case of loss) 2b

3 Income/ receipts credited to profit and loss account considered under other heads of income or chargeable u/s 115BBF or chargeable u/s 115BBG or chargeable u/s 115BBH a House property 3a

b Capital gains 3b

c Other sources 3c

ci Dividend 3ci

cii other than Dividend 3cii

d u/s 115BBF 3d

e u/s 115BBG 3e

f u/s 115BBH (net of Cost of Acquisition, if any) 3f

(Item No. A of Schedule VDA)

4a Profit or loss included in 1, which is referred to in section 44B/44BB/44BBA/44BBB/44BBC/44AE/44D/44DA/Chapter-XII-G/

First Schedule of Income-tax Act (other than 115B) (Dropdown to be 4a

4b Profit and gains from life insurance business referred to in section 4b

4c Profit from activities covered under rule 7, 7A, 7B(1), 7B(1A) and 8 (Dropdown to be provided) 4c

4d Profit from eligible business of selling raw diamonds (refer rule 10TIA) 4d

5 Income credited to Profit and Loss account (included in 1) which is exempt

a Share of income from firm(s) 5a

b Share of income from AOP/ BOI 5b

c Any other exempt income (specify nature and amount)

i ci

ii cii

iii Total (ci + cii) 5ciii

d Total exempt income (5a + 5b + 5ciii) 5d

6 Balance (1– 2a – 2b – 3a – 3b – 3c – 3d – 3e – 3f-4– 5d) 6

7 Expenses debited to profit and loss account considered under other heads of income/related to income chargeable u/s 115BBF or u/s 115BBG or u/s 115BBH A House property 7a

B Capital gains 7b

C Other sources 7c

D u/s 115BBF 7d

E u/s 115BBG 7e

F u/s 115BBH (other than Cost of 7f

8a Expenses debited to profit and loss account which relate to exempt 8a

8b Expenses debited to profit and loss account which relate to exempt income and disallowed u/s 14A (16 of Part A-OI) 8b

9 Total (7a + 7b + 7c + 7d + 7e + 7f+ 8a+8b) 9

10 Adjusted profit or loss (6+9) 10

11 Depreciation and amortization debited to profit and loss account 11

12 Depreciation allowable under Income-tax Act

i Depreciation allowable under section 32(1)(ii) and 32(1)(iia) (item 6 of Schedule-DEP) 12i

ii Depreciation allowable under section 32(1)(i)

(Make your own computation refer Appendix-IA of IT Rules) 12ii

iii Total (12i + 12ii) 12iii

13 Profit or loss after adjustment for depreciation (10 +11 – 12iii) 13

14 Amounts debited to the profit and loss account, to the extent disallowable under section 36 (6s of Part A-OI) 14

15 Amounts debited to the profit and loss account, to the extent disallowable under section 37 (7k of Part A-OI) 15

16 Amounts debited to the profit and loss account, to the extent disallowable under section 40 (8Aj of Part A-OI) 16

17 Amounts debited to the profit and loss account, to the extent disallowable under section 40A (9f of Part A-OI) 17

18 Any amount debited to profit and loss account of the previous year but disallowable under section 43B (11i of Part A-OI) 18

19 Interest disallowable under section 23 of the Micro, Small and Medium Enterprises Development Act, 2006 19

20 Deemed income under section 41 20

21 Deemed income under section 32AC/ 32AD/ 33AB/ 33ABA/35ABA/ 35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 80-IA 21

22 Deemed income under section 43CA 22

23 Any other item of addition under section 28 to 44DB 23

24 Any other income not included in profit and loss account/any other expense not allowable (including income from salary, commission, bonus and interest from firms in which company is a partner) 24

25 Increase in profit or decrease in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3a + 4d of PartA- OI) 25

26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) 26

27 Deduction allowable under section 32(1)(iii) 27

28 Amount allowable as deduction under section 32AC 28

29 Amount of deduction under section 35 or 35CCC or 35CCD in excess of the amount debited to profit and loss account (item x(4) of Schedule ESR) (if amount deductible under section 35 or 35CCC or 35CCD is lower than amount debited to P&L account, it will go to item 24) 29

30 Any amount disallowed under section 40 in any preceding previous year but allowable during the previous year(8B of Part A- OI) 30

31 Any amount disallowed under section 43B in any preceding previous year but allowable during the previous year (10i of Part A-OI) 31

32 Any other amount allowable as deduction 32

33 Decrease in profit or increase in loss on account of ICDS adjustments and deviation in method of valuation of stock (Column 3b + 4e of Part 33

34 Total (27+28+29+30+31+32+33) 34

35 Income (13+26-34) 35

36 Profits and gains of business or profession deemed to be under –

i Section 44AE (61(ii) of schedule P&L ) 36i

ii Section 44B 36ii

iii Section 44BB 36iii

iv Section 44BBA 36iv

va Section 44BBB 36va

vb Section 44BBC 36vb

vi Section 44D 36vi

vii Section 44DA 36vii (item 4 of Form 3CE)

viii Chapter-XII-G (tonnage) 36viii (total of col. 7 of item 10 of

ix First Schedule of Income-tax Act (other than 115B) 36ix

x Total (36i to 36ix) 36x

37 Net profit or loss from business or profession other than speculative and specified business (36+36x) 37

38 Net Profit or loss from business or profession other than speculative business and specified business after applying rule 7A, 7B or 8, if applicable (If rule 7A, 7B or 8 is not applicable, enter same figure as in 37) (If loss take the figure to 2i of item F) (38a+ 38b + 38c + 38d + 38e + 38f) A38

a Income chargeable under Rule 7 38a

b Deemed income chargeable under Rule 7A 38b

c Deemed income chargeable under Rule 7B(1) 38c

d Deemed income chargeable under Rule 7B(1A) 38d

e Deemed income chargeable under Rule 8 38e

f Income other than Rule 7A, 7B & 8 (Item No. 37) 38f

39 Balance of income deemed to be from agriculture, after applying Rule 7, 7A, 7B(1), 7B(1A) andRule 8 for the purpose of aggregation of income as per Finance Act [4c- (38a+38b+38c+38d+38e)] 39

B Computation of income from speculative business

40 Net profit or loss from speculative business as per profit or loss account 40

41 Additions in accor7dance with section 28 to 44DB 41

42 Deductions in accordance with section 28 to 44DB 42

43 Income from speculative business (40+41-42) (if loss, take the figure to 6xvii of schedule CFL) B43

C Computation of income from specified business under section 35AD

44 Net profit or loss from specified business as per profit or loss account 44

45 Additions in accordance with section 28 to 44DB 45

46 Deductions in accordance with section 28 to 44DB (other than deduction under section,- (i) 35AD, (ii) 32 or 35 on which deduction u/s 35AD is claimed) 46

47 Profit or loss from specified business (44+45-46) 47

48 Deductions in accordance with section 35AD(1) 48

49 Income from Specified Business) (47-48 )(if loss, take the figure to 7xvii of schedule CFL) C49

50 Relevant clause of sub-section (5) of section 35AD which covers the specified business (to be selected from drop down menu) C50

D Income chargeable under the head ‘Profits and gains from business or profession’ (A38+B43+C49)

E Intra head set off of business loss of current year

iva Income of Foreign Company from eligible business of selling raw

Schedule DPM Depreciation on Plant and Machinery (Other than assets on which full capital expenditure is allowable as deduction under any other section)

DEPRECIATION ON PLANT AND MACHINERY

1 Block of assets Plant and machinery

2 Rate (%) 15 30 40 45

(i) (ii) (iii) (iv)

3 Written down value on the first day of previous year

4 Additions for a period of 180 days or more in the previous year

5 Consideration or other realization during the previous year out of 3 or 4

6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative)

7 Additions for a period of less than 180 days in the previous year

8 Consideration or other realizations during the year out of 7

9 Amount on which depreciation at half rate to be allowed (7 – 8) (enter 0, if result is negative)

10 Depreciation on 6 at full rate

11 Depreciation on 9 at half rate

12 Additional depreciation, if any, on 4

13 Additional depreciation, if any, on 7

14 Additional depreciation relating to immediately preceding year on asset put to use for less than 180 days

15 Total depreciation (10+11+12+13+14)

16 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 15)

17 Net aggregate depreciation (15-16)

18 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 17)

19 Expenditure incurred in connection with transfer of asset/ assets

20 Capital gains/ loss under section 50 (5 + 8 -3 – 4 -7 -19) (enter negative only, if block ceases to exist)

21 Written down value on the last day of previous year* (6+ 9 -15) (enter 0, if result is negative)

Schedule DOA Depreciation on other assets (Other than assets on which full capital expenditure is allowable as deduction)

DEPRECIATION ON OTHER ASSETS

1 Block of assets Land Building (not including land) Furniture and fittings Intangible assets Ships

2 Rate (%) Nil 5 10 40 10 25 20

(i) (ii) (iii) (iv) (v) (vi) (vii)

3 Written down value on the first day of previous year

4 Additions for a period of 180 days or more in the previous year

5 Consideration or other realization during the previous year out of 3 or 4

6 Amount on which depreciation at full rate to be allowed (3 + 4 -5) (enter 0, if result is negative) 7 Additions for a period of less than 180 days in the previous year

8 Consideration or other realizations during the year out of 7

9 Amount on which depreciation at half rate to be allowed (7-8) (enter 0, if result is negative)

10 Depreciation on 6 at full rate

11 Depreciation on 9 at half rate

12 Total depreciation (10+11)

13 Depreciation disallowed under section 38(2) of the I.T. Act (out of column 12)

14 Net aggregate depreciation (12-13)

15 Proportionate aggregate depreciation allowable in the event of succession, amalgamation, demerger etc. (out of column 14)

16 Expenditure incurred in connection with transfer of asset/ assets

17 Capital gains/ loss under section 50* (5 + 8 -3-4 -7 -16) (enter negative only if block ceases to exist) 18 Written down value on the last day of previous year* (6+ 9 -12) (enter 0 if result is negative)

Schedule DEP Summary of depreciation on assets (Other than on assets on which full capital expenditure is allowable as deduction under any other section)

SUMMARY OF DEPRECIATION ON ASSETS

1 Plant and machinery

a Block entitled for depreciation @ 15 per cent( Schedule DPM – 17i or 18i as applicable) 1a

b Block entitled for depreciation @ 30 per cent( Schedule DPM – 17ii or 18ii as applicable) 1b

c Block entitled for depreciation @ 40 per cent( Schedule DPM – 17iii or 18iii as applicable) 1c

d Block entitled for depreciation @ 45 per cent( Schedule DPM – 17iv or 18iv as applicable) 1d

e Total depreciation on plant and machinery ( 1a + 1b + 1c+1d) 1e

2 Building (not including land)

a Block entitled for depreciation @ 5 per cent(Schedule DOA- 14ii or 15ii as applicable) 2a

b Block entitled for depreciation @ 10 per cent(Schedule DOA- 14iii or 15iii as applicable) 2b

c Block entitled for depreciation @ 40 per cent(Schedule DOA- 14iv or 15iv as applicable) 2c

d Total depreciation on building (2a+2b+2c) 2d

3 Furniture and fittings(Schedule DOA- 14v or 15v as applicable) 3

4 Intangible assets (Schedule DOA- 14vi or 15vi as applicable) 4

5 Ships (Schedule DOA- 14vii or 15vii as applicable) 5

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

Schedule DCG Deemed Capital Gains on sale of depreciable assets

1 Plant and machinery

a Block entitled for depreciation @ 15 per cent(Schedule DPM – 20i) 1a

b Block entitled for depreciation @ 30 per cent(Schedule DPM – 20ii) 1b

c Block entitled for depreciation @ 40 per cent(Schedule DPM – 20iii) 1c

d Block entitled for depreciation @ 45 per cent(Schedule DPM – 20iii) 1d

e Total ( 1a +1b + 1c+1e) 1e

2 Building (not including land)

a Block entitled for depreciation @ 5 per cent(Schedule DOA- 17ii) 2a

b Block entitled for depreciation @ 10 per cent(Schedule DOA- 17iii) 2b

c Block entitled for depreciation @ 40 per cent(Schedule DOA- 17iv) 2c

d Total ( 2a + 2b + 2c) 2d

3 Furniture and fittings ( Schedule DOA- 17v) 3

4 Intangible assets (Schedule DOA- 17vi) 4

5 Ships (Schedule DOA- 17vii) 5

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

Schedule ESR Expenditure on scientific Research etc. (Deduction under section 35 or 35CCC or 35CCD)

Sl No Expenditure of the nature referred to in section

(1) Amount, if any, debited to profit and loss account

(2) Amount of deduction allowable

(3) Amount of deduction in excess of the amount debited to profit and loss account (4) = (3) – (2)

i 35(1)(i)

ii 35(1)(ii)

iii 35(1)(iia)

iv 35(1)(iii)

v 35(1)(iv)

vi 35(2AA)

vii 35(2AB)

viii 35CCC

ix 35CCD

x Total

NOTE In case any deduction is claimed under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA), please provide the details as per Schedule RA.

Schedule CG Capital Gains

CAPITAL GAINS

A Short-term Capital Gains (STCG) (Sub-items 4 & 5 are not applicable for residents)

Short-term Capital Gains

1 From sale of land or building or both (fill up details separately for each property)(in case of co- ownership, enter your share of capital gain)

Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY

a i Full value of consideration received/receivable ai

ii Value of property as per stamp valuation authority aii

iii Full value of consideration adopted as per section 50C for the

purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] aiii

b Deductions under section 48

i Cost of acquisition without indexation bi

ii Cost of Improvement without indexation bii

iii Expenditure wholly and exclusively in connection with transfer biii

iv Total (bi + bii + biii) biv

c Balance (aiii – biv) 1c

d Deduction under section/ 54G/54GA (Specify details in item D below) 1d

e Short-term Capital Gains on Immovable property (1c – 1d) A1e

F In case of transfer of immovable property, please furnish the following details (see note)

S.No. Name of buyer(s) PAN/Aadhaar No. of buyer(s) Percentage share Amount Address

NOTE

► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents.

In case of more than one buyer, please indicate the respective percentage share and amount.

2 From slump sale

A i Fair market value as per Rule 11UAE(2) 2ai

ii Fair market value as per Rule 11UAE(3) 2aii

iii Full value of consideration (higher of ai or aii) 2aiii

B Net worth of the under taking or division 2b

C Short term capital gains from slump sale (2aiii-2b) A2c

3 From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on which STT is paid under section 111A or 115AD(1)(b)(ii) proviso (for FII) (where A4 is not applicable)

Where transfer before 23rd July 2024 Where transfer on or after 23rd July 2024

a Full value of consideration 3a

b Deductions under section 48

i Cost of acquisition without indexation bi

ii Cost of Improvement without indexation bii

iii Expenditure wholly and exclusively in connection with transfer biii

iv Total (i + ii + iii) biv

c Balance (3a – biv) 3c

d Loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 3d

e Short-term capital gain on equity share or equity oriented MF (STT paid) (3c+3d) 3ei 3eii A3e

4 For NON-RESIDENT, not being an FII- from sale of shares or debentures of an Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)

a STCG on transactions covered u/s 111A (A4ai + A4aii) A4a

i Where the transfer was before 23rd July 2024 A4ai

ii Where the transfer was on or after 23rd July 2024 A4aii

b STCG from sale of shares not covered in sl.no. 4a or sale of debentures A4b

5 For NON-RESIDENTS- from sale of securities (other than those at A3 above) by an FII as per section 115AD

a i In case securities sold include shares of a company other than quoted shares, enter the following details

a Full value of consideration received/receivable in respect of unquoted shares ia

b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a ic

ii Full value of consideration in respect of securities other than unquoted shares aii

iii Total (ic + ii) aiii

b Deductions under section 48

i Cost of acquisition without indexation bi

ii Cost of improvement without indexation bii

iii Expenditure wholly and exclusively in connection with transfer biii

iv Total (i + ii + iii) biv

c Balance (5aiii – biv) 5c

d 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 received, then loss arising out of sale of such security to be ignored (Enter positive value only) 5d

e Short-term capital gain on securities (other than those at A3 above) by an FII (5c +5d) A5e

6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above

A i In case assets sold include shares of a company other than quoted shares, enter the following details

a Full value of consideration received/receivable in respect of unquoted shares ia

b Fair market value of unquoted shares determined in the prescribed manner ib

c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a ic

ii Full value of consideration in respect of assets other than unquoted aii

iii Total (ic + ii) aiii

B Deductions under section 48

i Cost of acquisition without indexation bi

ii Cost of Improvement without indexation bii

iii Expenditure wholly and exclusively in connection with transfer biii

iv Total (i + ii + iii) biv

C Balance (6aiii – biv) 6c

D In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if asset bought/acquired within 3 months prior to record date and dividend/income/bonus units are received, then loss arising out of sale of such asset to be ignored (Enter positive value only) 6d

E Deemed short term capital gains on depreciable assets (6 of schedule- DCG) 6e

F Deduction under section 54G/54GA 6f

G STCG on assets other than at A1 or A2 or A3 or A4 or A5 above (6c + 6d + 6e – 6f) A6g

7 Amount deemed to be short term capital gains

a Whether any amount of unutilized capital gain on asset transferred during the previous years 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 :-

Previous year in which asset transferred

Section under which deduction claimed in that year (54G/54GA) (2021-22 / 2022-23 / 2023-24

New asset acquired/constructed

Amount not used for new asset or remained unutilized in Capital gains

Previous year in which asset acquired/constructed

Amount utilised out of Capital Gains account

b Amount deemed to be short term capital gains u/s 54D/54G/54GA, other than at ‘a’

Amount deemed to be short term capital gains (Xi+ Xii+ Xiii + b) A7

8 Pass Through Income/Loss in the nature of Short Term Capital Gain, (Fill up schedule PTI) (A8ai + A8aii + A8b + A8c) A8

ai Pass Through Income/Loss in the nature of Short Term

Capital Gain, chargeable @ 15% A8ai

aii Pass Through Income/ Loss in the nature of Short Term Capital Gain, chargeable @ 20% A8aii

b Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable @ 30% A8b

c Pass Through Income/Loss in the nature of Short Term Capital Gain, chargeable at applicable rates A8c

9 Amount of STCG included in A1 – A8 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA (1) S.No.

(2) Amount of income

(3) Item No. A1 to A8 above in which included

(4) Country name & Code

(5) Article of DTAA

(6) Rate as per Treaty (enter NIL, if not chargeable)

(7) Whether TRC obtained (Y/N)

(8) Section of I.T. Act

(9) Rate as per I.T. Act

(10) Applicable rate [lower of (6) or (9)]

a Total amount of STCG not claimed as chargeable to tax in India as per DTAA A9a

b Total amount of STCG claimed as chargeable to tax at special rates in India as per DTAA A9b

A(A) Capital Loss on buy back of shares on or after 01st October 2024 [Short term 20% or 30% or Applicable rate]

(can be claimed only if respective Dividend income u/s 2(22)(f) is offered) A(A)

10 Total Short-term Capital Gain (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 + A8-A9a +A(A)) A10

B Long-term capital gain (LTCG) (Sub-items 6, 7& 8 are not applicable for residents)

1 From sale of land or building or both (fill up details separately for each property from a to f)(in case of co- ownership, enter your share of Capital Gain)

Date of purchase/ acquisition DD/MM/YYYY

Date of sale/transfer DD/MM/YYYY

a i Full value of consideration received/receivable Ai

ii Value of property as per stamp valuation authority Aii

iii Full value of consideration adopted as per section 50C for the purpose of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure as (ai), or else take (aii)] Aiii

b Deductions under section 48

i Cost of acquisition without indexation bi

iia Cost of acquisition with indexation (Applicable only for transfers before 23rd July 2024 biia iib Total Cost of Improvement biib

(a) Cost of improvement without indexation biib(a)

(b) Year of improvement

(c) Cost of Improvement with indexation (b & c applicable only for transfers before 23rd July 2024 biib(c) iii Expenditure wholly and exclusively in connection with transfer biii

iv Total (where transfer is before 23rd July 2024 biia + ∑biib(c) +biii; where transfer is on or after 23rd July 2024 bi+∑biib(a) + biii) biv

c Balance (aiii – biv) 1c

d Deduction under section 54D/54EC/54G/54GA (Specify details in item D 1d

e Long-term Capital Gains on Immovable property (1c – 1d) B1e

f In case of transfer of immovable property, please furnish the following details (see note)

S.No.

Name of buyer(s)

PAN/Aadhaar No. of buyer(s)

Percentage share

Amount

Address of property, Country code, Zip Pin code State

NOTE► Furnishing of PAN/Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is quoted by buyer in the documents.

In case of more than one buyer, please indicate the respective percentage share and amount.

g Total Long-term Capital Gains on Immovable property (ƩB1e) where transfer was

(a) Before 23rd July 2024 (sum of capital gains on all properties transferred before 23rd

(b) On or after 23rd July 2024 (sum of capital gains on all properties transferred on or rd

2 From slump sale

Where transfer was before 23rd July

Where transfer was on or after 23rd July

a i Fair market value as per Rule 11UAE(2) 2ai

ii Fair market value as per Rule 11UAE(3) 2aii

iii Full value of consideration (higher of ai or aii) 2aiii

b Net worth of the under taking or division 2b (6(e)

c Balance (2aiii – 2b) 2c

d Deduction u/s 54EC 2d

e Long term capital gains from slump sale (2c-2d) B2ei B2eii B2e

3 From residents, from sale of unlisted bonds or unlisted debenture (other than capital indexed bonds issued by Government) (applicable only where transfer was before 23rd July 2024)

a Full value of consideration 3a

b Deductions under section 48

i Cost of acquisition without indexation bi

ii Cost of improvement without indexation bii

iii Expenditure wholly and exclusively in connection with biii

iv Total (bi + bii +biii) biv

c LTCG on bonds or debenture – (3a-biv) B3c

4 From sale of listed securities (other than a unit) or zero coupon bonds as per Section 112(1)

Where transfer was before 23rd July

Where transfer was on or after 23rd July

a Full value of consideration 4a

b Deductions under section 48

i Cost of acquisition with indexation bi

ia Cost of acquisition without indexation (where transfer was before 23rd July 2024, applicable only for the purpose of computing excess tax to be ignored as per proviso to 112(1)) bia

ii Cost of improvement with indexation bii

iia Cost of improvement without indexation (where transfer was before 23rd July 2024, applicable only for the purpose of computing excess tax to be ignored as per proviso to 112(1)) biia

iii Expenditure wholly and exclusively in connection with biii

iv Total (where transfer was before 23rd July 2024, bi + bii+biii)

(where transfer was on or after 23rd July 2024, bia +biia +biii) biv

iva Total (bia + biia + biii) (for the purpose of computing excess as per proviso section 112(1)) (applicable where transfer was before 23rd July 2024) biva

c Long Term Capital Gains on assets at B4 where transfer was (4a – biv)

i. Before 23rd July 2024,

ii. On or After 23rd July 2024 B4c

ca Long-term Capital Gains on assets at B4 above where transfer was before 23rd July 2024 (4ca –biva)

(for the purpose of computing excess tax as per proviso to section B4ca

d Tax as per 112(1)(a)(ii)(A) or 112(1)(c)(ii)(A) [LTCG at 20 % with indexation] [ B4(ci)*20%]

(applicable where transfer was before 23rd July, 2024) B4d

e Tax as per 1st Proviso to section 112(1) [LTCG at 10 % without indexation] [B4(ca)*10%] (applicable where transfer was before 23rd July, 2024) B4e

f Excess amount that is required to be ignored as per 1st proviso to section 112(1) [B4(d) – B4(e)] (applicable where transfer was before 23rd July 2024) B4f

5 From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A

Long-term Capital Gains on sale of capital assets at B5(Column 14(iii) of schedule 112A) B5

i Sum of column 14 where transfer was before 23rd July 2024 B5i

ii Sum of column 14 where transfer was on or after 23rd July 2024 B5ii

6 For NON-RESIDENTS- from sale of shares or debenture of Indian company (to be computed with foreign exchange adjustment under first proviso to section 48)

LTCG computed without indexation benefit where transfer was

i. Before 23rd July 2024 – Listed Debentures

ii. Before 23rd July 2024 – Other than Listed Debentures

iii. On or after 23rd July 2024 (Only unlisted shares or Listed debentures)

7 For NON-RESIDENTS- from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) units referred in sec. 115AB, (iii) bonds or GDR as referred in sec. 115AC, (iv) securities by FII as referred to in sec. 115AD

Note : For serial number (iv), break up of income based on date of transfer is not required

Where transfer was before 23rd July 2024 (i)

Where transfer was on or after 23rd July 2024 (ii)

a i In case securities sold include shares of a company other than quoted shares, enter the following details

a Full value of consideration received/receivable in respect of unquoted shares ia b Fair market value of unquoted shares determined in the prescribed manner ib c Full value of consideration in respect of unquoted shares adopted as per section 50CA for the purpose of Capital Gains (higher of a or b) ic

ii Full value of consideration in respect of securities other than unquoted shares aii iii Total (ic + ii) aiii

b Deductions under section 48

i Cost of acquisition without indexation bi

ii Cost of improvement without indexation bii

iii Expenditure wholly and exclusively in connection with biii

iv Total (bi + bii +biii) biv

c Long-term Capital Gains on assets at 7 above in case of NON-RESIDENT (aiii-biv)

(i) Where transfer was before 23rd July 2024 [applicable for 7(i), 7(ii) & 7(iii)

(ii) Where transfer was on or after 23rd July for 7(i), 7(ii) & 7(iii)

(iii) From sale of securities by FII as referred to in sec 115AD B7c B7ci B7cii B7ciii

8 For FII / FPI (NON-RESIDENTS) – From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A read with section 115AD

Long-term Capital Gains on sale of capital assets at B8 (Column 14(iii) of 115AD(1)(b)(iii) proviso) B8

i Sum of column 14 where transfer was before 23rd July 2024 B8i

ii Sum of column 14 where transfer was on or after 23rd July 2024 B8ii

9 From sale of assets where B1 to B8 above are not applicable

Where transfer was before 23rd July 2024(i)

Where transfer was on or after 23rd July 2024(ii)

a i In case assets sold include shares of a company other than quoted shares, enter the following details

ii Full value of consideration in respect of assets other than aii

iii Total (ic + ii) aiii

b Deductions under section 48

i Cost of acquisition with indexation for transfer before 23rd July 2024 and without indexation for transfer on or after 23rdJuly 2024 bi

ii Cost of improvement with indexation for transfer before 23rd July 2024 and without indexation for transfer on or after 23rd July 2024 bii

iii Expenditure wholly and exclusively in connection with biii

iv Total (bi + bii +biii) biv

c Balance (aiii – biv) 9c

d Deduction under section 54D//54G/54GA (Specify details in item D 9d

e Long-term Capital Gains on assets at B9 above where transfer was (9c- 9d)

i. Before 23rd July 2024

ii. On or after 23rd July 2024 B9e B9eiB9eii

10 Amount deemed to be long-term capital gains

A Whether any amount of unutilized capital gain on asset transferred during the 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

S.no

Previous year in which asset transferred (2021-22 / 2022-23 / 2023-24)

Section under which deduction claimed in New asset acquired/constructed (54D/54G/54GA)

Amount not used for new asset or remained

Whether date of limitation / withdrawal was before

Previous year in which asset acquired/constructed

Amount utilised out of Capital Gains account

B Amount deemed to be long-term capital gains, other than at ‘a’ (i + ii) B

i Where deemed capital gain arose before 23rd July 2024 Bi

ii Where deemed capital gain arose on or after 23rd July 2024 Bii

Amount deemed to be long-term capital gains ( aXi + aXii+ aXiii + b)

i. Where deemed capital gain arose before 23rd July 2024

ii. Where deemed capital gain arose on or after 23rd July 2024 B10 B10i B10ii

11 Pass Through Income/Loss in the nature of Long Term Capital Gain, (Fill up schedule PTI) (B11a1(i) + B11a1(ii) + B11a2(i) + B11a2(ii) + B11b) B11

a1(i) Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 10% u/s 112A B11a1(i)

a1(ii) Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% u/s 112AB11a1(ii)

a2(i) Pass Through Income/Loss in the nature of Long Term Capital Gain, chargeable @ 10% under sections other than 112A B11a2(i)

a2(ii) Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 12.5% under sections other than B11a2(ii)

b Pass Through Income/ Loss in the nature of Long Term Capital ain, chargeable @ 20% B11b

12 Amount of LTCG included in items B1 to B11 but claimed as not chargeable to tax or chargeable at special rates in India as per DTAA

(1)Sl.No.

(2)Amoun t of income

(3)Item No. B1 to B11 above in which included

(4)Country name & Code

(5)Article of DTAA

(6)Rate as per Treaty (enter NIL, if not chargeable)

(7)Whether TRC obtained (Y/N)

(8)Section of I.T. Act

(9)Rate as per I.T. Act

(10)Applicable rate [lower of (6) or (9)]

a Total amount of LTCG claimed as not chargeable to tax in India as per DTAA B12a

b Total amount of LTCG claimed as chargeable to tax at special rates in India as per DTAA B12b

B(A) Capital Loss on buy back of shares on or after 01st October 2024 [Long term 12.5% or 10% for transactions covered u/s 115AD for Non residents](can be claimed only if respective Dividend income u/s 2(22)(f) is offered) B(A)

13 Total long term capital gain] [B1e + B2e + B3c + B4c + B5 + B6 + B7c + B8+ B9e+ B10+B11- B12a+B(A)] B13

C1 Sum of Capital Gain Incomes (11ii + 11iii + 11iv + 11v + 11vi + 11vii + 11viii + 11ix + 11x of table E below) C1

C2 Income from transfer of Virtual Digital Assets (Item No. B of Schedule VDA) C2

C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3

D Information about deduction claimed against Capital Gains

1 In case of deduction u/s 54D/54EC /54G/54GA give following details

a Deduction claimed u/s 54D

i Date of acquisition of original asset ai dd/mm/yyyy

ii Cost of purchase/ construction of new land or building for industrial undertaking aii

iii Date of purchase of new land or building aiii dd/mm/yyyy

iv Amount deposited in Capital Gains Accounts Scheme before due date aiv

iva Date of deposit Dd/mm/yyyy

ivb Account Number ivc IFS code

v Amount of deduction claimed av

b Deduction claimed u/s 54EC

c Deduction claimed u/s 54G

d Deduction claimed u/s 54GA

e Total deduction claimed (1a + 1b + 1c + 1d) e

E Set-off of current year capital losses with current year capital gains (excluding amounts included in A9a & B12a which is NOT

chargeable under DTAA)

F Information about accrual/receipt of capital gain

Type of Capital gain / Date

(STCG 15%/20%/30%/Applicable Rate/DTAA Rate)&(LTCG 10%/12.50%/20%/Applicable Rate/DTAA Rate)

Upto 15/6 (i)

16/6 to 15/9 (ii)

16/9 to 15/12 (iii)

16/12to 15/3(iv)

16/3 to 31/3(v)

10 Capital gains on transfer of Virtual Digital Asset taxable at the rate of 30% Enter value from item 15B of schedule SI, if any

Schedule 112A From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is paid under section 112A

( Col 1) S. No.

(Col 1a) Share/U nit Acquire (On or before/ after 31st Jan 2018)

(Col 1b) Shar e / Unit trans ferre d (Befo re/ on or after 23rd July 2024)

(Col 2) IS I N Cod e

(Col 3) Name of the Share/Unit

(Col 4) No. of Share s/Units

(Col 5) Sale- price per Shar e/Unit

(Col 6) Full Value Consideration-If shares are acquir ed on or before 31.01.2018 (Total Sale Value) (4*5)- If shares are Acqui red after 31st January, 2018 –

Please enter Full Value of Consideration

(Col 7) Cost of acquisition with out indexation (higher of 8 or 9)

(Col 8) Cost of acquisition

(Col 9) If the long term capit al asset was acqu ired befor e 01.02.2018, -Low er of 11and 6

(Col 10) Fair Mark et Value per share/ unit as on 31st January,2018

(Col 11) Tota l Fair Mar ket Valu e of capi tal asse t as per secti on 55(2)(ac)- (4*1 0)

(Col 12) Expenditu re wholl y and exclusively in conne ction with transfer

(Col 13) Total deductions (7+12)

(Col 14) Balanc e (6-13)-Ite m 5 of LTCG Schedule of ITR 6

i Total of Col 14 where transfer was before 23rd July 2024

ii. Total of Col 14 where transfer was on or after 23rd July 2024

iii. Total of LTCG u/s 112A

Schedule 115AD(1)(b)(iiii)-Proviso From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on

which STT is paid under section 112A rws 115AD(1)(b)(iii) proviso

(Details required as given in schedule 112A)

Schedule VDA Income from transfer of Virtual Digital Assets

(Note: Details of every transaction are to be filled, wherein every ‘transfer’ is a transaction)

(Col. 1) Sl. No.

(Col. 2) Date of Acquisition

(Col. 3) Date of Transfer

(Col. 4) Head under which income to be taxed (Business/Capital Gain)

(Col. 5) Cost of Acquisition (In case of gift; a.Enter the amount on which tax is paid u/s 56(2)(x) if any b. In any other case cost to previous owner)

(Col. 6) Consideration Received

(Col. 7) Income from transfer of Virtual Digital Assets (enter nil in case of loss) (Col. 6 – Col. 5)

A. Total (Sum of all Positive Incomes of Business Income in Col. 7) (Item No. 3f of Schedule BP)

B. Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule CG)

Schedule OS Income from other sources

1 Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1

a Dividends, Gross (ai + aii + aiii) 1a

i Dividend income other than (ii) and (iii) ai

ii Dividend income u/s 2(22)(e) aii

iii Dividend income u/s 2(22)(f) aiii

b Interest, Gross (bi + bii + biii + biv+bv) 1b

i From Savings Bank bi

ii From Deposits (Bank/ Post Office/ Co-operative) Society) bii

iii From Income-tax Refund biii

iv In the nature of Pass through income/Loss biv

v Others bv

c Rental income from machinery, plants, buildings, etc., Gross 1c

d Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di + dii + diii + div + dv) 1d

i Aggregate value of sum of money received without consideration di

ii In case immovable property is received without consideration, stamp duty value of property dii

iii In case immovable property is received for inadequate consideration, stamp duty value of property in excess of such consideration diii

iv In case any other property is received without consideration, fair market value of property div

v In case any other property is received for inadequate consideration, fair market value of property in excess of such consideration Dv

1e Any other income (please specify nature)

1 Any specified sum received by a unit holder from a business trust during the previous year as referred to in section 56(2)(xii) 1

2 Income chargeable at special rates (2ai + 2aii + 2b+ 2c+ 2d + 2e related to sl.no.1) 2

ai Winnings from lotteries, crossword puzzles, races, card games etc. chargeable u/s 115BB 2ai

aii Income by way of winnings from online games chargeable u/s 115BBJ 2aii

b Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b

i Cash credits u/s 68 bi

ii Unexplained investments u/s 69 bii

iii Unexplained money etc. u/s 69A biii

iv Undisclosed investments etc. u/s 69B biv

v Unexplained expenditure etc. u/s 69C bv

vi Amount borrowed or repaid on hundi u/s 69D bvi

c Any other income chargeable at special rate (total of ci to cxxiii) 2c

i Dividends received by foreign company chargeable u/s 115A(1)(a)(i) other than proviso to Section 115A(1) (a)(A) ci

ia Dividend received by non-resident (Not being company) or foreign company from a unit in an International Financial Services Centre, as referred to in sub-section (1A) of section 80LA chargeable under proviso to section 115A(1)(a)(A) cia

ii Interest received from Government or Indian concern on foreign currency debts chargeable u/s 115A(1)(a) (ii) cii

iii Interest received from Infrastructure Debt Fund chargeable u/s 115A(1)(a)(iia) ciii iv Interest referred to in section 194LC(1) – chargeable u/s 115A(1)(a)(iiaa) @ 5% civ v Interest referred to in Proviso to section 194LC(1) – chargeable u/s 115A(1)(a)(iiaa) @ 4% cv vi Interest referred to in section 194LD – chargeable u/s 115A(1)(a)(iiab) cvi

vii Distributed income being interest referred to in section 194LBA – chargeable u/s 115A(1)(a)(iiac) cvii

viii Income from units of UTI or other Mutual Funds specified in section 10(23D), purchased in Foreign Currency – chargeable u/s 115A(1)(a)(iii) cviii

ix Income from royalty or fees for technical services received from Government or Indian concern – chargeable u/s 115A(1)(b)(A) & 115(1)(b)(B) cix

x Income by way of interest from bonds purchased in foreign currency by non-residents – chargeable u/s 115AC cx

xi Income by way of dividend from GDRs purchased in foreign currency by non-residents – chargeable u/s 115AC cxi

xii Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1) cxii

xiii Income (other than dividend) received by an FII in respect of securities (other than units referred to in section 115AB) – chargeable u/s 115AD(1)(i) cxiii

xiv Income by way of interest received by an FII on bonds or Government securities referred to in section 194LD – chargeable as per proviso to section 115AD(1)(i) cxiv

xv Income received by non-residents sportsmen or sports associations chargeable u/s 115BBA cxv xvi Anonymous Donations in certain cases chargeable u/s 115BBC cxvi

xvii Income by way of royalty from patent developed and registered in India – chargeable u/s 115BBF cxvii xviii Income by way of transfer of carbon credits – chargeable u/s 115BBG cxviii

xix Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government.

Paragraph EII of Part I of first schedule of Finance Act cxix

xx Income being dividend received by an FII in respect of securities (other than units referred to in section 115AB) – chargeable u/s 115AD(1)(i) cxx

xxi Income being dividend received by a specified fund in respect of securities (other than units referred to in section 115AB) – chargeable u/s 115AD(1)(i)

xxii Income (other than dividend) received by a specified fund in respect of securities (other than units treferred to in section 115AB) – chargeable u/s 115AD(1)(i) cxxii

d Pass through income in the nature of income from other sources claimed as chargeable at special rates (drop down to beprovided) 2d

e Amount included in 1 and 2 above, which claimed as is chargeable at special rates in India as per DTAA (total of column (2) of table below) 2e

(1) Sl.No.

(2) Amount of income

(3) (3a) Item No.1ai,1aiii, 1b to 1 d 2a , 2c & 2d in which included

(4) Country name & Code

(5) Article of DTAA

(6) Rate as per Treaty (enter NIL, if not chargeable)

(7) Whether TRC obtained(Y/N)

(8) Section of I.T. Act

(9) Rate as per I.T. Act

(10) Applicable rate [lower of(6) or (9)]

3 Deductions under section 57 (other than those relating to income chargeable at special rates under 2a, 2b ,2c & 2d )

a Expenses / Deductions (Other than entered in C) 3a

b Depreciation (available only if income offered in 1c ) 3b

c Interest expenditure on dividend u/s 57(1) (only if income offered in 1a)(i) and/or 1a(ii)) 3c

ci Eligible Interest expenditure u/s 57(1) – computed value 3ci

d Total 3d

4 Amounts not deductible u/s 58 4

5 Profits chargeable to tax u/s 59 5

6 Net Income from other sources chargeable at normal applicable rates [1(after reducing income related to DTAA portion) – 3 + 4 + 5) (If negative take the figure to 4i of schedule CYLA)] 6

7 Income from other sources (other than from owning and maintaining race horses) (2 +6 )) (enter 6 as nil, if negative) 7

8 Income from the activity of owning race horses

a Receipts 8a

b Deductions under section 57 in relation to receipts at 8a only 8b

c Amounts not deductible u/s 58 8c

d Profits chargeable to tax u/s 59 8d

e Balance (8a – 8b + 8c + 8d) (if negative take the figure to 11xvii of Schedule CFL) 8e

9 Income under the head “Income from other sources” (7 + 8e) (take 8e as nil if negative) 9

10 Information about accrual/receipt of income from Other Sources

S. No.

(i)Upto 15/6 (ii)From 16/6 to 15/9 (iii)From 16/9 to 15/12 (iv)From 16/12 to 15/3 (v)From 16/3 to 31/3

1 Winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. referred to in section 2(24)(ix) 2 Income by way of winnings from online games u/s 115BBJ

3a Dividend Income referred in 1a(i)

3b Dividend Income referred in Sl. No. 1a(iii)

4 Dividend Income u/s 115A(1)(a)(i) other than proviso to section 115A(1)(a)(A) @ 20% (Including PTI Income) 5 Dividend income under proviso to sec 115A(1)(a)(A) @10% (Including PTI Income) 6 Dividend Income u/s 115AC @ 10% (Including PTI Income)

7 Dividend Income (other than units referred to in section 115AB) received by a FII u/s 115AD(1)(i) @ 20% (Including PTI Income)

8 Dividend Income (other than units referred to in section 115AB) received by a specified fund u/s 115AD(1)(i) @ 10%

(Including PTI Income)

9 Dividend income chargeable at DTAA Rates

Schedule CYLA Details of Income after Set off of current year losses

Sl.No Head/ Source of Income

1 Income of current year (Fill this column only if income is zero or positive)

2 House property loss of the current year set off

3 Business Loss (other than speculation or specified business loss) of the current year set off

4 Other sources loss (other than loss from race horses and amount chargeable to special rate of tax) of the current year set off

5 Current year’s Income remaining after set off 5=1-2-3-4

i Loss to be set off (Fill this row only, if computed figure is negative) (3 of Schedule – HP) (2vi of item Eof Schedule BP) (6 of Schedule-OS)

ii House property ( 3 of Schedule HP)

iii Business (excluding Income from life insurance business u/s 115B speculation income and income from specified business) ( A38 of Schedule BP) iv Income from life insurance business u/s 115B (3iv of item E of Sch.BP)

v Speculation income (3ii of item E of Sch.BP)

vi Specified business income u/s 35AD (3iii of item E of Sch.BP)

viia Short-term capital gain taxable @ 15% (11ii of item E of Schedule CG)

viib Short-term capital gain taxable @ 20% (11iii of item E of Schedule CG)

viii Short-term capital gain taxable @ 30% ( 11iv of item E of Schedule CG)

ix Short-term capital gain taxable at applicable rates ( 11v of item E of Schedule CG)

x Short-term capital gain taxable at special rates in India as per DTAA (11vi of item E of Schedule CG)

xia Long term capital gain taxable @ 10% (11vii of item E of Schedule CG)

xib Long term capital gain taxable @ 12.5% (11viii of item E of Schedule CG)

xii Long term capital gain taxable @ 20% (11ix of item E of Schedule CG)

xiii Long term capital gains taxable at special rates in India as per DTAA (11x of item E of schedule CG)

xiv Net income from other sources chargeable at normal applicable rates ( 6 of Schedule OS)

xv Profit from the activity of owning and maintaining race horses ( 8e of Schedule OS)

xvi Income from other sources taxable at special rates in India as per DTAA (2e of Schedule OS)

xvii Total loss set off

xviii Loss remaining after set-off (i – xvii)

Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years

Sl.No.

Head/ Source of Income

1 Income after set off, if any, of current year’s losses as per 5 of Schedule CYLA)

2 Brought forward loss set off

3 Brought forward depreciation set off

4 Brought forward allowance under section 35(4) set off

5 Current year’s income remaining after set off

i House property (5ii of Schedule CYLA) (B/f house property loss) (B/f business loss, (Note: B/F depreciation set off will be

restricted to business income excluding income u/s 44BB & 44BBB) other than speculation

ii Business (excluding Income from Insurance Business , speculation income and income from specified business) (5iii of Schedule CYLA) or specified business loss) (Note: B/F loss set off will berestricted to business income excluding income u/s 44BB & 44BBB) (B/f business loss, iii Profit and gains from life insurance business u/s 115B (5iv of ScheduleCYLA) other than speculation or specified business loss) iv Speculation Income (5v of Schedule (B/f normal business CYLA) or speculation loss)

v Specified Business Income (5vi of Schedule CYLA) (B/f normal business or specified business loss)

via Short-term capital gain taxable (5viia of Schedule (B/f short-term capital @ 15% CYLA) loss)

vib Short-term capital gain taxable (5viib of schedule (B/f short-term capital@ 20% CYLA) loss)

vii Short-term capital gain taxable ( 5viii of Schedule (B/f short-term capital@ 30% CYLA) loss)

viii Short-term capital gain taxable (5ix of Schedule (B/f short-term capital at applicable rates CYLA) loss)

ix Short-term capital gain taxable at special rates in India as per DTAA (5x of Schedule CYLA) (B/f short-term capital loss) xa Long-term capital gain taxable (5xia of Schedule (B/f short-term or @ 10% CYLA) long-term capital loss)

xb Long-term capital gain taxable (5xib of schedule (B/f short-term or @ 12.5%`1 CYLA) long-term capital loss)

xi Long term capital gain taxable ( 5xii of Schedule (B/f short-term or @ 20% CYLA) long-term capital loss)

xii Long term capital gains taxable at special rates in India as per DTAA (5xiii of Schedule CYLA) (B/f short-term or long-term capital loss) xiii Net income from other sources chargeable at normal applicable rates (5xiv of Schedule CYLA)

xiv Profit from owning and (5xv of Schedule (B/f loss from horse maintaining race horses CYLA) races)

xv Income from other sources income taxable at special rates in India as per DTAA (5xvi of Schedule CYLA)

xvi Total of brought forward loss set off Current year’s income remaining after set off Total of 5i + 5ii + 5iii + 5iv+ 5v + 5via + 5vib + 5vii + 5viii + 5ix

xvii + 5xa + 5xb + 5xi +5xii+5xiii+ 5xiv + 5xv)

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

1 S.No.

2 Assessment Year

3 Date of Filing (DD/MM/YY YY)

4 House proper ty loss

5a, 5b, 5c Loss from business other than loss from speculative business and specified business

5a Brought forward business loss

5b Amount as adjusted on account of opting for taxation sec tion 115BAA

5c Brought forward Business l oss available for set off during the year

6 Loss from speculative business

7 Loss from specifi ed business

8 Loss from life insuran ce busines s u/s 115B

9 Short-term capital loss

10 Long-term Capital loss

11 Loss from owning and maintain ing race horses

xvi Total of earlier year losses b/f

xvii Adjustm ent of above losses in Schedule BFLA

xvii i 2025-26

xix Current year loss distribut ed among the unit- holder (Applica ble for Investme nt fund only) xx Current year losses to be carried forward (xviii-xix)

xxi Total loss Carried forward to future years (xvi- xvii+xx)

Schedule UD Unabsorbed depreciation and allowance under section 35(4)

(1) Sl No

(2) Assessment Year

Depreciation

(3) Amount of brought forward unabsorbed depreciation

(3a) Amount of depreciation set-off against the current year income

(4) Amount as adjusted on account of opting for taxation section 115BAA

(5) Balance carried forward to the next year

Allowance under section 35(4) Amount of brought forward unabsorbed depreciation

(6) Amount of brought forward unabsorbed allowance

(7) Amount of allowance set-off against the current year income

(8) Balance Carried forward to the next year

Schedule ICDS Effect of Income Computation Disclosure Standards on profit

(1) Sl.No.

(2) ICDS

(3) Increase in Profit (Rs.)

(4) Decrease in profit (Rs.)

(5) Net Effect (Rs.)

Schedule 10AA Deduction under section 10AA

Deductions in respect of units located in Special Economic Zone

Undertaking No.

Assessment year in which unit begins to manufacture/produce/provide services

Amount of deduction

Schedule 80G Details of donations entitled for deduction under section 80G

A Donations entitled for 100% deduction without qualifying limit

DETAILS OF DONATION

Name and address of donee

PAN of Donee

ARN(Donation Reference Number)

Amount of donation

Donation in cash

Donation in other mode

Total Donation

Eligible Amount of donation

B Donations entitled for 50% deduction without qualifying limit (Details same as above)

C Donations entitled for 100% deduction subject to qualifying limit (Details same as above)

D Donations entitled for 50% deduction subject to qualifying limit (Details same as above)

E Total donations

Schedule 80GGA Details of donations for scientific research or rural development (Details same as above)

Schedule 80GGC Details of contributions made to political parties (Details same as above)

Schedule 80IAC Deduction in respect of eligible start-up [to be filled only if answer to A19(q) is ‘Yes’]

(1) Sl. No.

(2) Date of incorporation of Startup

(3) Nature of business

(4) Certificate number as obtained from Inter Ministerial Board of Certification

(5) First AY in which deduction was claimed

(6) Amount of deduction claimed for current AY

Schedule 80LA Deduction in respect of offshore banking unit or IFSC

Sub-section in which deduction is claimed

(1)Sl.No.

(2)Type of entity

(3)Type of income of the unit

(4)Authority granting registration

(5)Date ofregistration

(6)Registration number

(7)First AY during which deduction is claimed

(8)Amount of deduction claimed for current AY

Total

Schedule RA Details of donations to research associations etc. [deduction under sections 35(1)(ii) or 35(1)(iia) or 35(1)(iii) or 35(2AA)]

DETAILS OF DONATION

Name and address of donee

PAN of Donee

ARN(Donation Reference Number)

Amount of donation

Donation in cash

Donation in other mode

Total Donation

Eligible Amount of donation

Schedule 80-IA Deductions under section 80-IA

a Deduction in respect of profits of an enterprisereferred to in section 80-IA(4)(i) [Infrastructure facility]

b Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(iv) [Power]

c Deduction in respect of profits of an undertaking referred to in section 80-IA(4)(v) [Revival of power generating plant]

Total deductions under section 80-IA (a1 + a2 + b1 + b2 + c1+ c2)

Schedule 80-IB Deductions under section 80-IB

a Deduction in the case of undertaking which begins commercial production or refining of mineral oil [Section 80-IB(9)]

b Deduction in the case of an undertaking developing and building housing projects [Section 80-IB(10)]

c Deduction in the case of an undertaking engaged in processing, preservation and packaging of fruits,

vegetables, meat, meat products, poultry, marine or dairy products [Section 80-IB(11A)]

d Deduction in the case of an undertaking engaged in integrated business of handling, storage and transportation of food grains [Section 80-IB(11A)]

e Total deduction under section 80-IB (Total)

Schedule 80-IE Deductions under section 80-IE

a Deduction in respect of undertaking located in North-East

aa Assam

ab Arunachal Pradesh

ac Manipur

ad Mizoram

ae Meghalaya

af Nagaland

ag Tripura

ah Total deduction for undertakings located in North-east (total of aa1 to ag2) ah

b Total deduction under section 80-IE (ah) b

Schedule VI-A Deductions under Chapter VI-A

1 Part B- Deduction in respect of certain payments

a 80G

b 80GGB

c 80GGA

d 80GGC

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

2 Part C- Deduction in respect of certain incomes

e 80-IA

f 80-IAB

g 80-IAC

h 80-IB

i 80-IBA

j 80-IE

k 80JJA

l 80JJAA

m 80LA(1)

n 80LA(1A)

o 80M- Details of distribution of dividend as provided in e-filing utility

p 80-PA

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

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

Schedule SI Income chargeable to tax at special rates [Please see instructions) for section and rate of tax]

SPECIAL RATE Sl No Section/Description  Special rate (%) Income (i) Tax thereon (ii)

1a 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares/equity oriented MF on which STT paid) [where transfer was before 23rd July 2024 as applicable] 15

1b 111A or section 115AD(1)(b)(ii)- Proviso (STCG on shares units on which STT paid) [ where transfer was on or after 23rd July 2024 as applicable] 20

2 115AD (STCG for FIIs on securities where STT not paid) 30

3a Proviso 112(1) (LTCG on listed securities/ units with indexation) [where transfer was before 23rd July 2024 as applicable and tax thereon after taking into account Sl. no. B4(f) of Schedule CG, if any.]] 20

3b 112(1) (LTCG on listed securities/ units) [where transfer was on or after 23rd July 2024 as applicable] 12.5

4a 112(1)(c)(iii) (LTCG for non-resident on unlisted securities) [where transfer was before 23rd July 2024 as applicable] 10

4b 112(1)(c)(iii) (LTCG for non-resident on unlisted securities or other than Listed Debentures) [where transfer was on or after 23rd July 2024 as applicable] 12.5

5a 115AB (LTCG for non-resident on units referred in section115AB) [where transfer was before 23rd July 2024 as applicable] 10

5b 115AB (LTCG for non-resident on units referred in section115AB) where transfer was on or after 23rd July 2024 as applicable] 12.5

6a 115AC (LTCG for non-resident on bonds/GDR) [where transfer was before 23rd July 2024 as applicable] 10

6b 115AC (LTCG for non-resident on bonds/GDR) [where transfer was on or after 23rd July 2024 as applicable] 12.5

7 115AD (LTCG for FII on securities) 10

8a 112 (LTCG on others) [where transfer was before 23rd July 2024 as applicable] 20

8b 112 (LTCG on others) [where transfer was on or after 23rd July 2024 as applicable] 12.5

9a 112A (LTCG on sale of shares or units on which STT is paid) or section 115AD(1)(b)(iii)-Proviso [where transfer was before 23rd July 2024 as applicable] 10

9b 112A (LTCG on sale of shares or units on which STT is paid) or section 115AD(1)(b)(iii)-Proviso [where transfer was on or after 23rd July 2024 as applicable]  12.5

10 STCG chargeable at special rates in India as per DTAA

11 LTCG Chargeable at special rates in India as per DTAA

12 115B (Profits and gains of life insurance business 12.50

13a 115AC ((Income by way of interest received by non-resident from bonds purchased in foreign currency) 10

13b 115AC (Income by way of Dividend received by non-resident on GDR purchased in foreign currency) 10

14 115BB (Winnings from lotteries, puzzles, races, games etc.) 30

15 115BBJ (Winnings from online games) 30 (2ab of Schedule OS)

16 115BBH- Tax on Income from Virtual Digital asset A Income under head business or profession 30

B Income under head Capital Gain 30

17 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) 60

18 115A(1)(b)(A) & 115A(1)(b)(B)(Income of a foreign company from Royalty & Fees for Technical Services ) 10

19 115BBF ( Income from patent)

a Income under head business or profession 10

b Income under head other sources 10

20 115BBG (Income from transfer of carbon credits)

a Income under head business or profession 10

b Income under head other sources 10

21 Income from other sources chargeable at special rates in India as per DTAA 

22a Pass Through Income in the nature of Short Term Capital Gain chargeable @ 15% 15

22b Pass Through Income in the nature of Short Term Capital Gain chargeable @ 20%  20

23 Pass Through Income in the nature of Short Term Capital Gain chargeable @ 30%  30

24a Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% u/s 112A  10

24b Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% u/s 112A  12.5

25 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20%  20

26a Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10% other than section 112A  10

26b Pass Through Income in the nature of Long Term Capital Gain chargeable @ 12.5% other than section 112A  12.5

27 Pass through income in the nature of income from other source chargeable at special rates (Drop down to be provided in e-filing utility)

28 Income received in respect of units purchased in foreign currency by an off-shore fund-115AB(1)  10

29 Income from royalty where agreement entered between 31.3.1961 to 31.3.1976 and income from fees for technical services where agreement entered between 29.2.1964 and 31.3.1976, and agreement is approved by the Central Government.

Paragraph EII of Part I of first schedule of Finance Act  50

30 Any other income chargeable at special rate (Drop down to be provided in e-filing utility) 

Total

Schedule IF Information regarding investment in unincorporated entities

Number of entities in which investment is held

Sl.No.

Name of the entity

Type of the entity

PAN of the entity

Whether the entity is liable for audit? (Yes/No)

Whether section 92E is applicable to entity? (Yes/ No)

Percentage Share in the profit of the entity

Amount of share in the profit

Capital balance on 31st March in the entity

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

1 Interest income 1

2 i Gross Agricultural receipts (other than income to be excluded under rule 7A, 7B or 8 of I.T. Rules) i

ii Expenditure incurred on agriculture ii

iii Unabsorbed agricultural loss of previous eight assessment years iii

iv Agricultural income portion relating to Rule 7, 7A, 7B(1), 7B(1A) and 8 (from Sl. No. 39 of Sch. BP) iv

v Net Agricultural income for the year (i – ii – iii + iv) (enter nil if loss) 2

vi In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following details (Fill up details separately for each agricultural land)

a Name of district along with pin code in which agricultural land is located

b Measurement of agricultural land in Acre

c Whether the agricultural land is owned or held on lease (drop down to be provided)

d Whether the agricultural land is irrigated or rain-fed (drop down to be provided)

3 Other exempt income (please specify) (3a+3b) 3

a Income u/s 10(15B), 10(23FB), 10(23FBA), 10(23FC), 10(23FCA),

10(23FE), 10(23FF), 10(4D) (Please provide details of Acknowledgement Number and Date of Form Filed if 10(23FF) and 10 (4D) is claimed)

Add row option and dropdown to be provided in utility

b Any other Income (Specify nature ) – Add row option to be provided in utility

4 Income claimed as not chargeable to tax as per DTAA

Sl. No.

Amount of income

Nature of income

Country name & Code

Article of DTAA

Head of Income

Whether TRC obtained (Y/N)

5 Pass through income claimed as not chargeable to tax (Schedule PTI)

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

Schedule PTI Pass Through Income details from business trust or investment fund as per section 115U, 115UA and 115UB

(1) S.No

(2) Invested in section 115U/115UA/115U B

(3) Name of business trust/ investmen t fund

(4) PAN of the business trust/ investmen t fund

(5) S.No

(6) Head of income

(7) Curren t year income

(8) Share of Current year loss distributed by Investmen t fund

(9) Net Income/ Loss 9=7-8

(10) TDS on such amount, if any

Schedule MAT Computation of Minimum Alternate Tax payable under section 115JB

1 Whether the Profit and Loss Account is prepared in accordance with the provisions of Parts II of Schedule III to the Companies Act, 2013 (If yes, write ‘Y’, if no write ‘N’)

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

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

 4 Profit after tax as shown in the Profit and Loss Account (enter item 56 of Part A-P&L) )/ (enter item 56 of Part A- P&L Ind AS)

5 Additions (if debited in profit and loss account)

a Income-tax paid or payable or its provision including the amount of deferred tax and the provision thereof

b Reserve (except reserve under section 33A

c Provisions for unascertained liability

d Provisions for losses of subsidiary companies

e Dividend paid or proposed

f Expenditure related to exempt income under sections 10, 11 or 12 [exempt income excludes income exempt under section 10 (38)]

g Expenditure related to share in income of AOP/ BOI on which no income-tax is payable as per section 86

h Expenditure in case of foreign company referred to in clause (fb) of explanation 1 to section 115JB

i Notional loss on transfer of certain capital assets or

units referred to in clause (fc) of explanation 1 to section 115JB

j Expenditure relatable to income by way of royalty in respect of patent chargeable to tax u/s 115BBF

k Depreciation attributable to revaluation of assets

l Gain on transfer of units referred to in clause (k) of explanation 1 to section 115JB

m Others (including residual unadjusted items and provision for diminution in the value of any asset)

n Total additions (5a+5b+5c+5d+5e+5f+5g+5h+5i+5j+5k+5l+5m)

6 Deductions

a Amount withdrawn from reserve or provisions if 6a

credited to Profit and Loss account

b Income exempt under sections 10, 11 or 12 [exempt 6b

income excludes income exempt under section

10(38)]

c Amount withdrawn from revaluation reserve and 6c

credited to profit and loss account to the extent it

does not exceed the amount of depreciation

attributable to revaluation of asset

d Share in income of AOP/ BOI on which no income- 6d

tax is payable as per section 86 credited to Profit and

Loss account

e Income in case of foreign company referred to in 6e

clause (iid) of explanation 1 to section 115JB

f Notional gain on transfer of certain capital assets or 6f

units referred to in clause (iie) of explanation 1 to

section 115JB

g Loss on transfer of units referred to in clause (iif) of 6g

explanation 1 to section 115JB

h Income by way of royalty referred to in clause (iig) of 6h

explanation 1 to section 115JB

i Loss brought forward or unabsorbed depreciation 6i

whichever is less or both as may be applicable

j Profit of sick industrial company till net worth is 6j

equal to or exceeds accumulated losses

k Others (including residual unadjusted items and the 6k

amount of deferred tax credited to P&L A/c)

l Total deductions 6l

(6a+6b+6c+6d+6e+6f+6g+6h+6i+6j+6k)

7 Book profit under section 115JB (4+ 5n – 6l)

Whether the financial statements of the company are  Yes  No

drawn up in compliance to the Indian Accounting

8 Standards (Ind-AS) specified in Annexure to the

companies (Indian Accounting Standards) Rules, 2015. If

yes, furnish the details below:-

A. Additions to book profit under sub-sections (2A) to (2C) of section 115JB

a Amounts credited to other comprehensive income in statement of profit & loss under the head “items that will not be reclassified to profit & loss”

b Amounts debited to the statement of profit & loss on distribution of non-cash assets to shareholders in a demerger

c One fifth of the transition amount as referred to in section 115JB (2C) (if applicable)

d Others (including residual adjustment)

e Total additions (8a + 8b + 8c + 8d)

B. Deductions from book profit under sub-sections (2A) to (2C) of section 115JB

f Amounts debited to other comprehensive income in statement of profit & loss under the head “items that will not be reclassified to profit & loss” 8f

g Amounts credited to the statement of profit & loss on distribution of non-cash assets to shareholders in a demerger h One fifth of the transition amount as referred to in section 115JB (2C) (if applicable)

i Others (including residual adjustment)

j Total deductions (8f + 8g + 8h + 8i)

9 Deemed total income under section 115JB (7 + 8e – 8j)

a Deemed total income u/s 115JB from Units located in IFSC, if any

b Deemed total income u/s 115JB from other Units

10 Tax payable under section 115JB [9% of (9a)+ 15% of (9b)] 10

Schedule MATC Computation of tax credit under section 115JAA

1 Tax under section 115JB in assessment year 2025-26 (1d of Part-B-TTI)

2 Tax under other provisions of the Act in assessment year 2025-26 (2f of Part-B-TTI)

3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0]

4 Utilisation of MAT credit Available [Sum of MAT credit utilised during the current year is subject to maximum of amount mentioned in 3 above and cannot exceed the sum of MAT Credit Brought Forward ]

S.No

Assessment Year (A)

MAT Credit

Gross (B1)

Set-off in earlier years (B2)

Balance Brought forward(B3)=(B2)-(B1)

MAT Credit Utilised during the Current Year(C)

Balance MAT Credit Carried Forward (D)= (B3) – (C)

Total

5 Amount of tax credit under section 115JAA utilised during the year [enter 4(C)xviii]

6 Amount of MAT liability available for credit in subsequent assessment years [enter 4(D)xviii]

Schedule- BBS Details of tax on distributed income of a domestic company on buy back of shares [for the buy back before 01.10.2024]

(i) Sl

(ii) Description

(iii) Details of 1st buy-back

(iv) Details of 2nd buy- back

(v) Details of 3rd buy- back

1 Date of payments of any consideration to the shareholder onbuy back of share

2 Amount of consideration paid by the company on buy-back of shares

3 Amount received by the company for issue of such shares

4 Distributed Income of the company (2 – 3)

5 Tax payabl e on distributed income

a Additional income tax @20% payable under section 115QA on4

b Surcharge on ‘a’

c Health & Education cess on (a+b)

d Total tax payable (a+b+c)

6 Interest payable under section 115QB

7 Additional income-tax and interest payable (5d + 6)

8 Tax and interest paid

9 Net payable/refundable (7-8)

10 Date(s) of deposit of tax on distribution income

11 Name of Bank and Branch

12 BSR Code

13 Serial number of challan

14 Amount deposited

Schedule-TPSA Details of Tax on secondary adjustments as per section 92CE(2A) as per the scheduleprovided in e-filing utility

1 Amount of primary adjustments on which option u/s 92CE(2A) is exercised & such excess money has not been repatriated within the prescribed time (please indicate the total of adjustments made in respect of all the AYs)

2 a Additional Income tax payable @ 18% on above

b Surcharge @ 12% on “a”

c Health & Education cess on (a+b)

d Total Additional tax payable (a+b+c)

3 Taxes paid

4 Net tax payable (2d-3)

5 Date(s) of deposit of tax on secondar y adjustme nts as per section 92CE(2A)

6 Name of Bank and Branch

7 BSR Code

8 Serial number of challan

9 Amount deposited

Schedule 115TD Accreted income under section 115TD

1 Aggregate Fair Market Value (FMV) of total assets of specified person 1

2 Less: Total liability of specified person 2

3 Net value of assets (1 – 2) 3

4 (i) FMV of assets directly acquired out of income referred to in section 10(1) 4i

(ii) FMV of assets acquired during the period from the date of creation or establishment to the effective date of registration/provisional registration u/s 12AB, ifbenefit u/s 11 and 12 not claimed during the said 4ii

(iii) FMV of assets transferred in accordance with third proviso to section 115TD(2) 4iii

(iv) Total (4i + 4ii + 4iii) 4iv

5 Liability in respect of assets at 4 above 5

6 Accreted income as per section 115TD [3 – (4iv – 5)] 6

7 Additional income-tax payable u/s 115TD at maximum marginal rate 7

8 Interest payable u/s 115TE 8

9 Specified date u/s 115TD 9

10 Additional income-tax and interest payable 10

11 Tax and interest paid 11

12 Net payable (10 – 11) (Enter 0 if negative) 12

13 Date(s) of deposit of tax on accreted income

14 Name of Bank and Branch

15 BSR Code

16 Serial number of challan

17 Amount deposited

Schedule FSI Details of Income from outside India and tax relief (available only in case of resident)

Sl.

Country Code (dropdown to be provided in the e- filing utility)

Taxpayer Identification Number Sl.

(a) Head of income

(b) Income from outside India (included in PART B-TI)

(d) Tax payable on such income under normal provisions in India

(e) Tax relief available in India (e)= (c) or (d) whichever is lower

(f) Relevant article of DTAA if relief claimed u/s 90 or 90A

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

Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident)

1 Details of Tax relief claimed

(a) Country Code

(b) Taxpayer Identification Number

(d) Total tax relief available (total of (e) of Schedule FSI in respect of each country)

(e) Section under which relief claimed (specify 90, 90A or 91)

Total

2 Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d)) 2

3 Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d)) 3

4 Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the foreign tax authority during the year? If yes, provide the details below

a Amount of tax refunded b Assessment year in which tax relief allowed in India

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

Schedule FA Details of Foreign Assets and Income from any source outside India

A 1 Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2024

(1) Sl No

(2) Country name

(3) Country code

(4) Name of financial institutio n

(5) Address of financial institutio n

(6) ZIP code

(7) Account number

(8) Status

(9) Account opening date

(10) Peak balance during the period

(11) Closing balance

(12) Gross interest paid/credite d to the account during the period

A 2 Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31st

December, 2024 (Details as A 1 above)

A 3 Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year

ending as on 31st December, 2024 (Details as A 1 above)

A 4 Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the

calendar year ending as on 31st December, 2024

(1) Sl No

(2) Country name

(3) Country code

(4) Name of financial institutio n

(5) Address of financial institutio n

(6) ZIP code

(7) Date of contract

(8) The cash value or surrender value of the contract

(9) Total gross amount paid/credited with respect to the contract during the period

B Details of Financial Interest in any Entity held (including any beneficial interest) at any time during the calendar year ending as on

31st December, 2024

(1) Sl No.

2a Country Name & Code

2b Zip Code

(3) Address of the Property

(4) Ownership details

(5) Date of Acquisition

(6) Total Investment (at cost)(in Rupees)

(7) Income drived from the property

(8) Nature of Income

Income Taxable and offered in this return

(9) Amount

(10) Schedule where offered

(11) Item No. of Schedule

C Details of Immovable Property held (including any beneficial interest) at any time during the calendar year ending as on 31st

December, 2024 (Details as B above)

D Details of any other Capital Asset held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2024 (Details as B above)

E Details of account(s) in which you have signing authority held (including any beneficial interest) at any time during the calendar year ending as on 31st December, 2024 and which has not been included in A to D above. (Details as B above)

F Details of trusts, created under the laws of a country outside India, in which you are a trustee, beneficiary or settlor

(1) Sl No.

2a Country Name & Code

2b Zip Code

(3) Name & Address of the Trust

(4) Name & Address of the Trustees

(5) Name & Address of settlor

(6) Name & Address of Beneficiaries

(7) Date since position held

(8) Whether income derived is taxable in your hands?

(9) If (8) is yes,Income derived from the trust

If (8) is yes, Income offered in this return

(9) Amount

(10) Schedule where offered

(11) Item No. of Schedule

G Details of any other income derived from any source outside India which is not included in,- (i) items A to F above and, (ii) income under the head business or profession

(1) Sl No

(2a) Country Name and code

(2b) Zip Code

(3) Name and address of the person from whom derived

(4) Income derived

(5) Nature of income

(6) Whether taxable in your hands?

If (6) is yes, Income offered in this return

(7) Amount

(8) Schedule where offered

(9) Item number of schedule

NOTE ► Please refer to instructions for filling out this schedule

SCHEDULE SH- 1 SHAREHOLDING OF UNLISTED COMPANY (other than a company that is registered under section 8 of the

Companies Act, 2013 (or section 25 of the Companies Act, 1956) or a company limited by guarantee under section 3(2) of Companies Act, 2013 or a start-up for which Schedule SH-2 is to be filled up)

If you are an unlisted company, please furnish the following details;-

Details of shareholding at the end of the previous year

Name of the shareholder

Residential status in India

Type of share

PAN/Aadhaar No.

Date of allotmen t

Number of shares held

Face value per share

Issue Price per share

Amount received

Details of equity share application money pending allotment at the end of the previous year

Name of the applicant

Residenti al status in India

Type of share

PAN/Aadha ar No.

Date of applicatio n

Number of shares applied for

Applicatio n money received

Face value per share

Proposed issue price

Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year

Name of the shareholder

Residenti al status in India

Type of share

PAN/Aadha ar No.

Number of shares held

Face value per share

Issu e Pric e per share

Amou nt received

Date of allotment

Date on which cease to be shareholder

Mode of cessatio n

In case of transfer/sa le, PAN of the new shareholder

SCHEDUL E SH-2 SHAREHOLDING OF START-UPS

If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following details of shareholding;-

Details of shareholding as at the end of the previous year

Name of the shareholder

Category of shareholder

Type of share

PAN/Aadha ar No.

Date of allotment

Numbe r of shares held

Face value per share

Issue Price per share

Paid up value per share

Share premium

Details of share application money pending allotment as at the end of the previous year

Name of the applicant

Category of applicant

Typ e of share

PAN/Aadhaar No.

Date of application

Number of shares applied for

Face valu e per share

Propose d issue price per share

Share applicati on money

Share applicatio n premium

Details of shareholder who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year

Name of the shareholder

Category of sharehold er

Typ e of shar e

PAN/Aadha ar no.

Date of allotmen t

Number of shares held

Face value per share

Issue Price per share

Paid up value per share

Date on which ceased to be sharehold er

Mode of cessation

In case of transfer, PAN of the new sharehold er

NOT E For definition of expressions– “venture capital company”, “venture capital fund” and “specified company”, please refer DPIIT notification dated 19.02.2019.

Schedule AL-1 Assets and liabilities as at the end of the year (mandatorily required to be filled up by an unlisted company) (other than a start-up for which Schedule AL-2 is to be filled up)

A Details of building or land appurtenant there to, or both, being a residential house

(1) Sl. No

(2) Address

(3) Pin code

(4) Date of acquisition

(5) Cost of acquisition Rs.

(6) Purpose for which used

B Details of land or building or both not being in the nature of residential house

(1) Sl. No

(2) Address

(3) Pin code

(4) Date of acquisition

(5) Cost of acquisition Rs.

(6) Purpose for which used

C Details of listed equity shares

(1) Opening balance

(2) Shares acquired during the year

(3) Shares transferred during the year

(4) Closing balance

D Details of unlisted equity shares

(1) Name of company

(2) PAN

(3) Opening balance

(4) Shares acquired during the year

(5) Shares transferred during the year

(6) Closing balance

E Details of other securities

(1) Type of securiti es

(2) Whethe r listedor unlisted

(3) Opening balance

(4) Securities acquired during the year

(5) Securities transferred during the year

(6) Closing balance

F Details of capital contribution to other entity

(1) Name of entity

(2) PAN

(3) Opening balance

(4) Amount contributed during the year

(5) Amount withdrawn during the year

(6) Amount of profit/loss/ dividend/ interest debited or credited during the year

(7) Closing balance

G Details of Loans & Advances to any other concern (If money lending is not assessee’s substantial business )

(1) Name of the person

(2) PAN

(3) Opening Balance

(4) Amount received

(5) Amount paid

(6) Interest credited, if any

(7) Closing balance

(8) Rate of interest (%)

H Details of motor vehicle, aircraft, yacht or other mode of transport

Particulars of asset Registration number of vehicle Cost of acquisition Date of acquisition Purpose for which used

(dropdown to be provided)

I Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion

(1) Particulars of asset

(2) Quantity

(3) Cost of acquisition

(4) Date of acquisition

(5) Purpose of use

J Details of liabilities

Details of loans, deposits and advances taken from a person other than financial institution

Name of the person

(1) Name of the person

(2) PAN

(3) Opening Balance

(4) Amount received

(5) Amount paid

(6) Interest credited, if any

(7) Closing balance

(8) Rate of interest (%)

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

Schedule AL- 2 Assets and liabilities as at the end of the year (applicable for start-ups only)

If you are a start-up which has filed declaration in Form-2 under para 5 of DPIIT notification dated 19.02.2019, please furnish the following information for the period from the date of incorporation upto end of the year;-

A Details of building or land appurtenant there to, or both, being a residential house acquired since

incorporation

(1) Sl.No.

(2) Address

(3) Pin code

(4) Date of acquisition

(5) Cost of acquisition Rs.

(6) Purpose for which used

(7) Whether transferred on or before the end of the previous year, if Yes date of transfer

B Details of land or building or both not being a residential house acquired since incorporation (Details as above in A)

C Details of Loans & Advances made since incorporation (If lending of money is not assessee’s

substantial business)

(1) Name of person

(2) PAN

(3) Date on which loans and advances has been made

(4) Amount of loans advances

(5) Amount

(6) Whether loans and advances has been repaid, if Yes date such repayment

(7) Closing balance as at the end of the previous year, if any

(8) Rate of interest, if any

D Details of capital contribution made to any other entity since incorporation

(1) Name of entity

(2) PAN

(3) Date on which capital contribution has been made

(4) Amount of contribution

(5) Amount withdrawn, if any

(6) Amount of profit/loss/ dividend/nterest debited or credited

(7) Closing balance as at the end of the previous year, if any

E Details of acquisition of shares and securities

Name of company/entity

PAN

Type of shares/securities

Number of shares/securities acquired

Cost of acquisition

Date of acquisition

Whether transferred, if Yes date of transfer

Closing balance as at the end of the previous year, if any

F Details of motor vehicle, aircraft, yacht or other mode of transport, the actual cost of which exceeds ten lakh rupees acquired since incorporation

Particulars of asset

Registration number of vehicle

Cost of acquisition

Date of acquisition

Purpose for which used

Whether transferred, if Yes date of transfer

G Details of Jewellery acquired since incorporation

Particulars of asset

Quantity

Cost of acquisition

Date of acquisition

Purpose for which used (dropdown to be provided)

Whether transferred, if Yes date of transfer

Closing balance as at the end of the previous year, if any

H Details of archaeological collections, drawings, paintings, sculptures, any work of art or bullion acquired since incorporation

Particulars of asset

Quantity

Cost of acquisition

Date of acquisition

Purpose for which used (dropdown to be provided)

Whether transferred, if Yes date of transfer

Closing balance as at the end of the previous year, if any

I Details of liabilities

Details of loans, deposits and advances taken from a person other than financial institution

Name of the person

PAN

Opening Balance

Amount received

Amount paid

Interest debited, if any

Closing balance

Rate of interest (%)

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

Schedule GST INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST

(1) Sl. No.

(2) GSTIN No(s).

(3) Annual value of outward supplies as per the GST return(s) filed

NOTE ► Please furnish the information above for each GSTIN No. separately

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

i Payments made during the year on capital account (in Rs.)

ii Payments made during the year on revenue account (in Rs.)

iii Receipts during the year on capital account (in Rs.)

iv Receipts during the year on revenue account (in Rs.)

NOTE ► Please refer to instructions for filling out this schedule

Part B

Part B – TI Computation of total income

1 Income from house property ( 3 of Schedule-HP) (enter nil if loss) 1

2 Profits and gains from business or profession

i Profits and gains from business other than speculative business and specified business (A 38 of Schedule BP) (enter nil if loss) ia Income of Foreign company from eligible business of selling raw diamonds (refer rule 10TIA) (3iva of Table E of Schedule BP) ii Profits and gains from speculative business (3(ii) of Table E of Schedule BP) (enter nil if loss and take the figure to schedule CFL)

iii Profits and gains from specified business ( 3(iii) of Table E Schedule BP)(enter nil if loss and take the figure to schedule CFL)

iv Income chargeable to tax at special rates (3d, 3e, 3f & 3b of Table E of Schedule BP) 2iv

v Total (2i + 2ia + 2ii + 2iii + 2iv ) 2v

3 Capital gains

a Short term

ia Short-term chargeable @ 15% (11ii of item E of schedule CG) aia

ib Short-term chargeable @ 20% (11iii of item E of schedule CG) aib

ii Short-term chargeable @ 30% (11iv of item E of schedule CG) aii

iii Short-term chargeable at applicable rate ( 11v of item E of schedule CG) aiii

iv Short-term chargeable at special rates in India as per DTAA (11vi of item E of Schedule CG) aiv

v Total Short-term (aia + aib + aii + aiii + aiv) (enter nil if loss) 3av

b Long-term

ia Long-term chargeable @ 10% (11vii of item E of schedule CG) bia

ib Long-term chargeable @ 12.5% (11viii of item E of Schedule CG) bib

ii Long-term chargeable @ 20% (11ix of item E of schedule CG) bii

iii Long-term chargeable at special rates in India as per DTAA (11x of item E of schedule CG) biii

iv Total Long-term (bia + bib + bii + biii) (enter nil if loss) 3biv

c Sum of Short-term/Long-term capital gains (3av + 3biv) (enter nil if loss) 3c

d Capital gain chargeable @ 30% u/s 115BBH (C2 of schedule CG) 3d

e Total capital gains (3c + 3d) 3e

4 Income from other sources

a Net income from other sources chargeable to tax at normal applicable rates ( 6 of Schedule OS) (enter nil if loss) 4a

b Income chargeable to tax at special rate ( 2 of Schedule OS) 4b

c Income from the activity of owning and maintaining race horses ( 8e of Schedule OS) (enter nil if loss) 4c

d Total (4a + 4b + 4c) 4d

5 Total of head wise income (1 + 2v + 3e + 4d) 5

6 Losses of current year to be set off against 5 (total of 2xvii, 3xvii and 4xvii of Schedule CYLA) 6

7 Balance after set off current year losses (5 – 6) (Also total of (ii, iii, v to xvi of column 5of Schedule CYLA+4b+2iv) 7

8 Brought forward losses to be set off against 7 (total of 2xvi, 3xvi and 4xvi of Schedule BFLA) 8

9 Gross Total income (7 – 8) (Also total of (i, ii, iv to xiv of column 5 of schedule BFLA+4b+2iv) 9

10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 10

11 Deductions under Chapter VI-A

a Part-B of Chapter VI-A [1 of Schedule VI-A and limited upto total of (i, ii, iv, v, viii, xiii, xiv) of column 5 of Schedule BFLA]

b Part-C of Chapter VI-A [2 of Schedule VI-A] 11b

c Total (11a + 11b) [limited upto (9-10)] 11c

12 Deduction u/s 10AA (Total Sch. 10AA) 12

13 Total income (9 – 11c – 12) 13

14 Income chargeable to tax at special rates (total of (i) of Schedule SI) 14

15 Income chargeable to tax at normal rates (13 – 14) 15

16 Net agricultural income( 2v of Schedule EI) 16

17 Losses of current year to be carried forward (total of xx of Schedule CFL) 17

18 Deemed total income under section 115JB (9 of Schedule MAT) 18

Part B – TTI Computation of tax liability on total income

1 a Tax Payable on deemed total Income under section 115JB (10 of Schedule MAT) 1a

b Surcharge on (a) above (if applicable) 1b

c Health and Education Cess @ 4%on (1a+1b) above 1c

d Total Tax Payable u/s 115JB (1a+1b+1c) 1d

2 Tax payable on total income

a Tax at normal rates on 15 of Part B-TI 2a

b Tax at special rates (total of col. (ii) of Schedule-SI) 2b

c Tax Payable on Total Income (2a + 2b) 2c

d Surcharge

i 25% of 16(ii) of Schedule SI 2di 2g(ii)

ii On [(2c) – (16(ii) of Schedule SI)] 2dii

iii Total (i + ii) 2diii

e Health and Education Cess @ 4% on (2c+2diii) 2e

f Gross tax liability (2c+2diii+2e) 2f

3 Gross tax payable (higher of 1d and 2f) 3

4 Credit under section 115JAA of tax paid in earlier years (if 2f is more than 1d) ( 5 of Schedule MATC) 4

5 Tax payable after credit under section 115JAA [ (3 – 4)] 5

6 Tax relief

a Section 90/90A(2 of Schedule TR) 6a

b Section 91(3 of Schedule TR) 6b

c Total (6a + 6b) 6c

7 Net tax liability (5 – 6c) (enter zero if negative) 7

8 Interest and fee payable

a Interest for default in furnishing the return (section 234A) 8a

b Interest for default in payment of advance tax (section 234B) 8b

c Interest for deferment of advance tax (section 234C) 8c

d Fee for default in furnishing return of income (section 234F) 8d

e Total Interest and Fee Payable (8a+8b+8c+8d) 8e

9 Aggregate liability (7 + 8e) 9

10 Taxes Paid

a Advance Tax (from column 5 of 15A) 10a

b TDS (total of column 9 of 15B ) 10b

c TCS (total of column 7 of 15C) 10c

d Self-Assessment Tax (from column 5 of 15A) 10d

e Total Taxes Paid (10a+10b+10c + 10d) 10e

11 Amount payable (9 – 10e) (Enter if 9 is greater than 10e, else enter 0) 11

12 Refund (If 10e is greater than 9) 12

13 Net tax payable on 115TD income including interest u/s 115TE (Sr.no. 12 of Schedule 115TD) 13

14 Tax payable u/s 115TD after adjustment of refund at Sl. No. 12 (13-12) 14

15 Net refund after adjustment as per Sl. No. 14 (12-13) (refund, if any, will be directly credited into the bank account) 15

16 Do you have a bank account in India

(a) Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)

Sl.

IFS Code of the Bank in case of Bank Accounts held in India

Name of the Bank

Account Number

Type of account

1) All bank accounts held at any time are to be reported, except dormant A/c.

2) In case multiple accounts are selected, the refund will be credited to one of the validated accounts after processing the return.

(b) Non- residents, may, at their option, furnish the details of one foreign bank account:

S. No.

SWIFT Code

Name of the Bank

Country of Location

IBAN

17 Do you at any time during the previous year,-

(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located outside India; (ii) have signing authority in any account located outside India; or

(iii) have income from any source outside India?

A Details of payments of Advance Tax and Self-Assessment Tax

(1) Sl No

(2) BSR Code

(3) Date of Deposit

(4) Serial Number of Challan

(5) Amount (Rs) NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI

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

(1) Sl No

(2) TDS credit relating to self/other person [other person as per rule 37BA(2)]

(3) PAN/Aadha ar No. of Other Person (if TDS credit related to other person)

(4) TAN of the Deductor/ PAN/aadha ar No, of Tenant/ Buyer

(4a) Section under which TDS is deducted

Unclaimed TDS brought forward (b/f)

(5) Fin. Year in which deducte d

(6) TD S b/f

TDS of the current Financial Year (TDS deducted during the FY 2024-25)

(7) Deducte d in own hands

(8) Deducted in the hands of any other person as per rule 37BA(2) (if applicable)

TDS credit being claimed this Year (only if corresponding income is being offered for tax this year not applicable if TDS is deducted u/s 194N)

(9) Claime d in own hands

(10) Claimed in the hands of any other person as per rule 37BA(2) (if applicable)

Correspondin g Receipt /withdrawals offered

(11) Gross Amou nt

(12) Head of Incom e

(13) TDS credit being carrie d forwar d

C Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]

(1) Sl No

2(i) TCS credit Tax relating to self /other person [other person as per rule 37i(1)]

(2)(ii) Tax Deduction and Tax Collection Account Number of the Collector

(3) PAN of Other Person (if TCS credit related to other person)

Unclaimed TCS brought forward (b/f)

(4) Fin. Year in which collected

(5) Amount b/f

TCS of the current financial Year (TCS collected during the FY 2024-25)

6(i) Collected in own hands

(6)(ii) Collected in the hands of any other person as per rule 37i(1) (if applicable)

TCS credit being claimed this Year

7(i) Claimed in own hands

(7)(ii) Claimed in the hands of any other person as per rule 37i(1) (if applicable)

(8) TCS credit being carried forward

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

Make Tax Payment Via Gen IT Software

Verification

I,__________________ son/ daughter of _____________, solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto is correct and complete is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making this return in my capacity as ________________ (drop down to be provided and I am also competent to make this return and verify it. I am holding permanent account number (if allotted) (Please see instruction). I further declare that the critical assumptions specified in the agreement have been satisfied and all the terms and conditions of the agreement have been complied with. (Applicable, in a case where return is furnished under section 92CD).
Date: __________ Sign here: ________

Join the Conversation

4 thoughts on "Step-by-Step Guide to File ITR 6 Online AY 2025-26"

ganesh says:

July 25, 2023 at 8:02 pm

Hello, I am a Global Banking consultant and get income from Non-Tax country like Dubai, Behrain. But I am a Resident Indian work through digital remote space.

Let me know this ITR6 is suitable for me ?

Shobiht says:

November 6, 2022 at 1:15 am

your software is not working for ITR 6

1. SAG Infotech says:
  
  December 2, 2022 at 2:31 pm
  
  In the case of the company, the assessee can easily File ITR-6.
  
Sudeep Samdani says:

October 5, 2021 at 1:26 pm

How to disallow preliminary expenses portion as there is no point regarding section 35D in ITR form

Step-by-Step Guide to File ITR 6 Online AY 2025-26

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