INDIAN INCOME TAX RETURN [For firms, AOPs and BOIs] (Please see Rule 12 of the Income-tax Rules,1962)

Transcription

1 FORM ITR-5 INDIAN INCOME TAX RETURN [For frms, AOPs and BOIs] (Please see Rule 12 of the Income-tax Rules,1962) Assessment Year (Also see attached nstructons) Part A-GEN Name GENERAL PAN Is there any change n the name? If yes, please furnsh the old name PERSONAL INFORMATION Flat/Door/Block No Name Of Premses/Buldng/Vllage Date of formaton (DD/MM/YYYY) / / Road/Street/Post Offce Area/Localty Status (frm-1, local authorty- 2,cooperatve bank-3, other cooperatve socety-4, any other AOP/BOP artfcal jurdcal person-5) Town/Cty/Dstrct Emal Address Desgnaton of Assessng Offcer State Pn code (STD code)-phone Number ( ) Area Code AO Type Range Code AO No Return fled under secton (Enter Code) [Please see nstructon Incometax number9()] Frnge Benefts Whether orgnal or Revsed return? (Tck) Orgnal Revsed If revsed, then enter Recept No and Date of flng orgnal return (DD/MM/YYYY) / / FILING STATUS Resdental Status (Tck) Resdent Non-Resdent In the case of non-resdent, s there a permanent establshment (PE) n Inda (Tck) Yes No Whether ths return s beng fled by a representatve assessee? (Tck) Yes No If yes, please furnsh followng nformaton - (a) Name of the representatve (b) Address of the representatve ( c) Permanent Account Number (PAN) of the representatve Are you lable to mantan accounts as per secton 44AA? (Tck) Yes No AUDIT INFORMATION Are you lable for audt under secton 44AB? (Tck) Yes No, If yes, furnsh followng nformaton- (a) Name of the audtor sgnng the tax audt report (b) Membershp no. of the audtor (c) Name of the audtor (propretorshp/ frm) (d) Permanent Account Number (PAN) of the propretorshp/ frm (e) For Offce Use Only Date of audt report. For Offce Use Only Recept No Date Seal and Sgnature of recevng offcal

2 PARTNERS/ MEMBERS INFORMATION A. Whether there was any change durng the prevous year n the partners/members of the frm/aop/boi (Tck) Yes No (Income of socetes and cooperatve banks gve detals of Managng Commttee) B. Partculars of persons who were partners/ members n the frm/aop/boi on 31 st day of March, 2010 S.No. Name and Address Percentage of share (f determnate) PAN NATYURE OF BUSINESS Nature of busness or professon, f more than one busness or professon ndcate the three man actvtes/ products S.No. () () Code [Please see nstructon No.9()] Descrpton () Part A-BS SOURCES OF FUNDS BALANCE SHEET AS ON 31 ST DAY OF MARCH, 2010 (fll tems 1 to 5 n a case where regular books of accounts are mantaned, otherwse fll tem 6) 1 Partners / members fund a Partners / members captal b Reserves and Surplus Revaluaton Reserve b Captal Reserve b Statutory Reserve b v Any other Reserve v Total (b + b + b + bv) bv c Total partners / members fund (a + bv) 2 Loan funds a Secured loans Foregn Currency Loans a Rupee Loans A From Banks B From others B C Total ( A + B) C Total (a + C) a b Unsecured loans (ncludng deposts) From Banks b From others b Total (b + b) b c Total Loan Funds (a + b) 2c 3 Deferred tax lablty 3 4 Sources of funds (1c + 2c +3) 4 bv A a 1c

3 APPLICATION OF FUNDS 1 Fxed assets a Gross: Block b Deprecaton c Net Block (a b) d Captal work-n-progress e Total (1c + 1d) 2 Investments a Long-term nvestments Government and other Securtes - Quoted a Government and other Securtes Unquoted a Total (a + a) b Short-term nvestments Equty Shares b Preference Shares b Debenture b v Total (b + b + b) c Total nvestments (a + bv) 3 Current assets, loans and advances a Current assets Inventores Stores/consumables ncludng packng A materal B Raw materals C Stock-n-process D Fnshed Goods/Traded Goods E Total (A + B + C + D) Sundry Debtors a Cash and Bank Balances A Cash-n-hand B Balance wth banks C Total (A + B) v Other Current Assets v Total current assets (E +a + C + av) av b Loans and advances Advances recoverable n cash or n knd or for value to be receved Deposts, loans and advances to corporate and others Balance wth Revenue Authortes v Total (b + b + b) c Total (av + bv) d Current labltes and provsons Current labltes A Sundry Credtors B Lablty for Leased Assets C Interest Accrued on above D Interest accrued but not due on loans E Total (A + B + C + D) Provsons A Provson for Income Tax B Provson for Frnge Beneft Tax C Provson for Wealth Tax Provson for Leave D encashment/superannuaton/gratuty E Other Provsons H Total (A + B + C + D + E + F + G) 1a 1b 1c 1d A B C D A B b b b A B C D A B C D E 1e a bv 2c E C av bv 3c E F

4 NO ACCOUNT CASE Total (E + F) d e Net current assets (3c d) 3e 4 a Mscellaneous expendture not wrtten off or adjusted 4a b Deferred tax asset c Proft and loss account/ accumulated balance 4c d Total (4a + 4b + 4c) 4d 5 Total, applcaton of funds (1e + 2c + 3e +4d) 5 6 In a case where regular books of account of busness or professon are not mantaned, furnsh the followng nformaton as on 31 st day of March, 2010, n respect of busness or professon a Amount of total sundry debtors 6a b Amount of total sundry credtors 6b c Amount of total stock-n-trade 6c d Amount of the cash balance 6d 4b Proft and Loss Account for the year (fll tems 1 to 51 n a case where regular books of accounts are Part A-P& L mantaned, otherwse fll tem 52) 1 Sales/ Gross recepts of busness or professon (Net of returns and refunds and duty or tax, f any) 1 CREDITS TO PROFIT AND LOSS ACCOUNT DEBITS TO PROFIT AND LOSS ACCOUNT 2 Dutes, taxes and cess, receved or recevable, n respect of goods and servces sold or suppled a Unon Excse dutes b Servce tax c VAT/ Sales tax d Any other duty, tax and cess e Total of dutes, taxes and cess, receved or recevable(1a+1b+1c+1d) 3 Other ncome a Rent b Commsson c Dvdend d Interest e Proft on sale of fxed assets Proft on sale of nvestment beng securtes chargeable f to Securtes Transacton Tax (STT) g Proft on sale of other nvestment h Proft on account of currency fluctuaton Agrculture ncome 3 j Any other ncome 3j k Total of other ncome [()to(x)] 4 Closng Stock 4 5 Totals of credts to proft and loss account (1+2e+3k+4) 5 6 Openng Stock 6 7 Purchases (net of refunds and duty or tax, f any) 7 8 Dutes and taxes, pad or payable, n respect of goods and servces purchased a Custom duty b Counter valng duty c Specal addtonal duty d Unon excse duty e Servce tax f VAT/ Sales tax g Any other tax, pad or payable h Total (8a+8b+8c+8d+8e+8f+8g) 8h 9 Freght 9 10 Consumpton of stores and spare parts Power and fuel Rents Repars to buldng Repars to machnery 14 2a 2b 2c 2d 3a 3b 3c 3d 3e 3f 3g 3h 8a 8b 8c 8d 8e 8f 8g 2e 3k

5 15 Compensaton to employees a Salares and wages b Bonus c Rembursement of medcal expenses d Leave encashment e Leave travel benefts f Contrbuton to approved superannuaton fund g Contrbuton to recognsed provdent fund h Contrbuton to recognsed gratuty fund Contrbuton to any other fund 15 Any other beneft to employees n respect of whch an j 15j expendture has been ncurred k Frnge beneft tax pad or payable 15k l Total compensaton to employees (15a+15b+15c+15d+15e+15f+15g+15h+15+15j+15k) 15l 16 Insurance a Medcal Insurance b Lfe Insurance c Keyman s Insurance d Other Insurance e Total expendture on nsurance (16a+16b+16c+16d) 17 Workmen and staff welfare expenses Entertanment Hosptalty Conference Sales promoton ncludng publcty (other than advertsement) Advertsement Commsson Hotel, boardng and Lodgng Travelng expenses ncludng foregn travelng Conveyance expenses Telephone expenses Guest House expenses Club expenses Festval celebraton expenses Scholarshp Gft Donaton Rates and taxes, pad or payable to Government or any local body (excludng taxes on ncome) a Unon excse duty 34a b Servce tax c VAT/ Sales tax d Cess e Any other rate, tax, duty or cess ncludng STT 15a 15b 15c 15d 15e 15f 15g 15h 16a 16b 16c 16d 34b 34c 34d f Total rates and taxes pad or payable (34a+34b+34c+34d+34e) 35 Audt fee Other expenses Bad debts Provson for bad and doubtful debts Other provsons 39 Proft before nterest, deprecaton and taxes 40 [5 ( h + 9 to k + 16e + 17 to f + 35 to 39)] Interest Deprecaton Proft before taxes ( ) 43 34e 16e 34f

6 PROVISIONS FOR TAX AND APPROPRIATIONS NO ACCOUNT CASE 44 Provson for current tax Provson for Frnge beneft Tax Provson for Deferred Tax Proft after tax ( ) Balance brought forward from prevous year Amount avalable for appropraton ( ) Transferred to reserves and surplus Balance carred to balance sheet n partner s account (49 50) 51 In a case where regular books of account of busness or professon are not mantaned, 52 furnsh the followng nformaton for prevous year n respect of busness or professon a Gross recepts 52a b Gross proft 52b c Expenses 52c d Net proft 52d Part A- OI OTHER INFORMATION Other Informaton (optonal n a case not lable for audt under secton 44AB) 1 Method of accountng employed n the prevous year (Tck) mercantle cash 2 Is there any change n method of accountng (Tck) Yes No Effect on the proft because of devaton, f any, n the method of accountng employed n the 3 3 prevous year from accountng standards prescrbed under secton 145A 4 Method of valuaton of closng stock employed n the prevous year a Raw Materal (f at cost or market rates whchever s less wrte 1, f at cost wrte 2, f at market rate wrte 3) b Fnshed goods (f at cost or market rates whchever s less wrte 1, f at cost wrte 2, f at market rate wrte 3) c Is there any change n stock valuaton method (f Yes wrte 2, and f No wrte 2) d Effect on the proft or loss because of devaton, f any, from the method of valuaton prescrbed under secton 145A 5 Amounts not credted to the proft and loss account, beng a the tems fallng wthn the scope of secton 28 5a b the proforma credts, drawbacks, refund of duty of customs or excse or servce tax, or refund of sales tax or value added tax, where such credts, drawbacks or 5b refunds are admtted as due by the authortes concerned c escalaton clams accepted durng the prevous year 5c d Any other tem of ncome 5d e Captal recept, f any 5e f Total of amounts not credted to proft and loss account (5a+5b+5c+5d+5e) 6 Amounts debted to the proft and loss account, to the extent dsallowable under secton 36:- a Premum pad for nsurance aganst rsk of damage or destructon of stocks or store 6a b Premum pad for nsurance on the health of employees 6b c Any sum pad to an employee as bonus or commsson for servces rendered, where such sum 6c was otherwse payable to hm as profts or dvdend. d Any amount of nterest pad n respect of borrowed captal 6d e Amount of dscount on a zero-coupon bond 6e f Amount of contrbutons to a recognsed provdent fund 6f g Amount of contrbutons to an approved superannuaton fund 6g h Amount of contrbutons to an approved gratuty fund 6h Amount of contrbutons to any other fund 6 j Amount of bad and doubtful debts 6j k Provson for bad and doubtful debts 6k l Amount transferred to any specal reserve 6l m Expendture for the purposes of promotng famly plannng amongst employees 6m 4d 5f

7 n Any sum receved from employees as contrbuton to any provdent fund or superannuaton fund or any fund set up under ESI Act or any other fund for the 6n welfare of employees to the extent credted to the employees account on or before the due date o Any other dsallowance 6o p Total amount dsallowable under secton 36 (total of 6a to 6o) 6p 7 Amounts debted to the proft and loss account, to the extent dsallowable under secton 37 a Expendture of personal nature; 7a b Expendture on advertsement n any souvenr, brochure, tract, pamphlet or the lke, publshed by a poltcal party; 7b c Expendture by way of penalty or fne for volaton of 7c any law for the tme beng n force; d Any other penalty or fne; 7d e Expendture ncurred for any purpose whch s an offence or whch s prohbted by law; 7e f Amount of any lablty of a contngent nature 7f g Amount of expendture n relaton to ncome whch does not form part of total ncome 7g h Any other amount not allowable under secton 37 7h Total amount dsallowable under secton 37(total of 7a to 7h) 7 8 A. Amounts debted to the proft and loss account, to the extent dsallowable under secton 40 a Amount dsallowable under secton 40 (a)(), 40(a)(a) and 40(a)() on account of noncomplance wth the provsons of Chapter XVII-B Aa b Amount pad as frnge beneft tax Ab c Amount of tax or rate leved or assessed on the bass of profts Ac d Amount pad as wealth tax Ad e Amount of nterest, salary, bonus, commsson or remuneraton pad to any partner or member Ae f Any other dsallowance Af g Total amount dsallowable under secton 40(total of Aa to Af) Any amount dsallowed under secton 40 n any precedng prevous year but allowable B. durng the prevous year 9 Amounts debted to the proft and loss account, to the extent dsallowable under secton 40A a Amounts pad to persons specfed n secton 40A(2)(b) b Amount pad otherwse than by account payee cheque or account payee bank draft dsallowable under secton 40A(3) 100% dsallowance c Provson for payment of gratuty d any sum pad by the assessee as an employer for settng up or as contrbuton to any fund, trust, company, AOP, or BOI or socety or any other nsttuton; e Any other dsallowance f Total amount dsallowable under secton 40A (total of 9a to 9e) 10 Any amount dsallowed under secton 43B n any precedng prevous year but allowable durng the prevous year a Any sum n the nature of tax, duty, cess or fee under 10a any law b Any sum payable by way of contrbuton to any provdent fund or superannuaton fund or gratuty 10b fund or any other fund for the welfare of employees c Any sum payable to an employee as bonus or 10c commsson for servces rendered d Any sum payable as nterest on any loan or borrowng from any publc fnancal nsttuton or a 10d State fnancal corporaton or a State Industral nvestment corporaton e Any sum payable as nterest on any loan or 10e borrowng from any scheduled bank f Any sum payable towards leave encashment 10f g Total amount allowable under secton 43B (total of 10a to 10f) 11 Any amount debted to proft and loss account of the prevous year but dsallowable under secton 43B:- 9a 9b 9c 9d 9e 8Ag 8B 9f 10g

8 a Any sum n the nature of tax, duty, cess or fee under 11a any law b Any sum payable by way of contrbuton to any provdent fund or superannuaton fund or gratuty 11b fund or any other fund for the welfare of employees c Any sum payable to an employee as bonus or 11c commsson for servces rendered d Any sum payable as nterest on any loan or borrowng from any publc fnancal nsttuton or a 11d State fnancal corporaton or a State Industral nvestment corporaton e Any sum payable as nterest on any loan or 11e borrowng from any scheduled bank f Any sum payable towards leave encashment 11f g Total amount dsallowable under Secton 43B(total of 11a to 11f) 12 Amount of credt outstandng n the accounts n respect of a Unon Excse Duty b Servce tax c VAT/sales tax d Any other tax e Total amount outstandng (total of 12a to 12d) 13 Amounts deemed to be profts and gans under secton 33AB or 33ABA or 33AC Any amount of proft chargeable to tax under secton Amount of ncome or expendture of pror perod credted or debted to the proft and loss account (net) Part A QD QUANTITIVE DETAILS Quanttatve detals (optonal n a case not lable for audt under secton 44AB) (a) In the case of a tradng concern 1 Openng stock 1 2 Purchase durng the prevous year 2 3 Sales durng the prevous year 3 4 Closng stock 4 5 Shortage/ excess, f any 5 (b) In the case of a manufacturng concern 6 Raw materals a Openng stock b Purchases durng the prevous year c Consumpton durng the prevous year d Sales durng the prevous year e Closng stock f Yeld fnshed products g Percentage of yeld h Shortage/ excess, f any 7 Fnshed products/ By-products a openng stock b purchase durng the prevous year c quantty manufactured durng the prevous year d sales durng the prevous year e closng stock f shortage/ excess, f any 12a 12b 12c 12d 11g 12e 15 6a 6b 6c 6d 6e 6f 6g 6h 7a 7b 7c 7d 7e 7f Part B - TI Computaton of total ncome 1 Income from house property (4c of Schedule-HP) (enter nl f loss) 1 TOTAL INCOME 2 Profts and gans from busness or professon Proft and gans from busness other than speculatve 2 busness (A37 of Schedule-BP) Proft and gans from speculatve busness (B41 of 2 Schedule-BP) (enter nl f loss) Total (2 + 2) (enter nl, f loss and carry ths fgure to loss to Schedule CYLA) 2 3 Captal gans

9 a Short term Short-term (under secton 111A) (A7 of Schedule- 3a CG) (enter nl f loss) Short-term (others) (A8 of Schedule-CG) 3a Total short-term (3a + 3a) 3a b Long-term (B6 of Schedule-CG) (enter nl f loss) 3b c Total captal gans (3a + 3b) (take the fgure adjusted to Schedule CYLA) 3c 4 Income from other sources a from sources other than from ownng race horses (3 4a of Schedule OS) b from ownng race horses (4c of Schedule OS) (enter nl 4b f loss) c Total (4a + 4b) 4c 5 Total (1 + 2c + 3c +4c) 5 6 Losses of current year to be set off aganst 6 (total of 2v,3v and 4v of Schedule CYLA) 6 7 Balance after set off current year losses (6 7) 7 8 Brought forward losses to be set off losses aganst 6 (total of 2v, 3v and 4v of Schedule BFLA) 8 9 Gross Total ncome (6 7 8) (also 5v of Schedule BFLA) 9 10 Deductons under Chapter VI-A ( k of Schedule VIA) Total ncome (10 11) Net agrcultural ncome/ any other ncome for rate purpose (4 of Schedule EI) Aggregate ncome ( ) Losses of current year to be carred forward (total of x of Schedule CFL) 14 Part B - TTI Computaton of tax lablty on total ncome 1 Tax payable on total ncome COMPUTATION OF TAX LIABILITY TAXES PAID a Tax at normal rates b Tax at specal rates (11 of Schedule-SI) 2 Tax Payable on Total Income (1a + 1b) 2 3 Educaton cess, ncludng secondary and hgher educaton cess on Gross tax lablty (2 + 3) 4 5 Tax relef a Secton 90 b Secton 91 c Total (5a + 5b) 6 Net tax lablty (4 5c) 6 7 Interest payable a For default n furnshng the return (secton 234A) b For default n payment of advance tax (secton 234B) c For deferment of advance tax (secton 234C) d Total Interest Payable (7a+7b+7c) 8 Aggregate lablty (6 + 7d) 8 9 Taxes Pad a Advance Tax (from Schedule-IT) b TDS (column7 of Schedule-TDS2) c TCS (column 7 of Schedule-TCS) d Self Assessment Tax (from Schedule-IT) e Total Taxes Pad (9a+9b+9c+9d) 10 Amount payable (Enter f 8 s greater than 9e, else enter 0) (8 9e) Refund (If 9e s greater than 8, also gve the bank account detals n Schedule-BA) 11 1a 1b 5a 5b 7a 7b 7c 9a 9b 9c 9d VERIFICATION I, (full name n block letters), son/ daughter of, holdng permanent account number solemnly declare that to the best of my knowledge and belef, the nformaton gven n the return and the schedules thereto s correct and complete and that the amount of total ncome and other partculars shown theren are truly stated and are n accordance wth the provsons of the Income-tax Act, 1961, n respect of ncome chargeable to ncome-tax for the prevous year relevant to the assessment year I further declare that I am makng ths return n my capacty as and I am also competent to make ths return and verfy t. Place Date Sgn here 5c 7d 9e

10 Schedule BA In case of refund, please furnsh the followng nformaton n respect of bank account n whch refund s to be credted 1 Enter your bank account number (mandatory n case of refund) 2 Do you want your refund by cheque, or deposted drectly nto your bank account? (tck as applcable ) 3 Gve addtonal detals of your bank account MICR Code Type of Account (tck as applcable ) Savngs Current Schedule HP Detals of Income from House Property (Please refer nstructons) Address of property 1 Town/ Cty State 1 PIN Code (Tck) f let out Name of Tenant PAN of Tenant (optonal) HOUSE PROPERTY 2 a Annual letable value/ rent receved or recevable (hgher f let out for whole of the year, lower 1a f let out for part of the year) b The amount of rent whch cannot be realzed 1b c Tax pad to local authortes 1c d Total (1b + 1c) 1d e Balance (1a 1d) 1e f 30% of 1e 1f g Interest payable on borrowed captal 1g h Total (1f + 1g) 1h Income from house property 1 (1e 1h) 1 Address of property 2 Town/ Cty State PIN Code (Tck) f let out Name of Tenant PAN of Tenant (optonal) 3 a Annual letable value/ rent receved or recevable (hgher f let out for whole of the year, lower 2a f let out for part of the year) b The amount of rent whch cannot be realzed 2b c Tax pad to local authortes 2c d Total (2b + 2c) 2d e Balance (2a 2d) 2e f 30% of 2e 2f g Interest payable on borrowed captal 2g h Total (2f + 2g) 2h Income from house property 2 (2e 2h) 2 Address of property 3 Town/ Cty State PIN Code (Tck) f let out Name of Tenant PAN of Tenant (optonal) a Annual letable value/ rent receved or recevable (hgher f let out for whole of the year, lower 3a f let out for part of the year) b The amount of rent whch cannot be realzed 3b c Tax pad to local authortes 3c d Total (3b + 3c) 3d e Balance (3a 3d) 3e f 30% of 3e 3f g Interest payable on borrowed captal 3g h Total (3f + 3g) 3h Income from house property 3 (3e 3h) 3 4 Income under the head Income from house property a Rent of earler years realzed under secton 25A/AA 4a b Arrears of rent receved durng the year under secton 25B after deductng 30% 4b c Total (4a + 4b ) 4c Schedule BP Computaton of ncome from busness or professon A From busness or professon other than speculatve busness 1 Proft before tax as per proft and loss account (tem 43 or tem 52d of Part A-P&L ) 1 2 Net proft or loss from speculatve busness ncluded 2 n 1 3 Income/ recepts credted to proft and loss account 3 consdered under other heads of ncome FROM BUSINESS OR

11 4 Proft or loss ncluded n 1, whch s referred to n 4 secton 44AD/44AE/44AF/44B/44BB/44BBA/44BBB/ 44D/44DA Chapter-XII-G/ Frst Schedule of Incometax Act 5 Income credted to Proft and Loss account (ncluded n 1)whch s exempt a share of ncome from frm(s) 5a b Share of ncome from AOP/ BOI 5b c Any other exempt ncome 5c d Total exempt ncome 5d 6 Balance ( d) 6 7 Expenses debted to proft and loss account 7 consdered under other heads of ncome 8 Expenses debted to proft and loss account whch 8 relate to exempt ncome 9 Total (7 + 8) 9 10 Adjusted proft or loss (6+9) Deprecaton debted to proft and loss account ncluded n Deprecaton allowable under Income-tax Act Deprecaton allowable under secton 32(1)() (column 6 of Schedule-DEP) 12 Deprecaton allowable under secton 32(1)() 12 (Make your own computaton refer Appendx-IA of IT Rules) Total ( ) Proft or loss after adjustment for deprecaton ( ) Amounts debted to the proft and loss account, to the 14 extent dsallowable under secton 36 (6p of Part-OI) 15 Amounts debted to the proft and loss account, to the 15 extent dsallowable under secton 37 (7 of Part-OI) 16 Amounts debted to the proft and loss account, to the 16 extent dsallowable under secton 40 (8Ag of Part-OI) 17 Amounts debted to the proft and loss account, to the 17 extent dsallowable under secton 40A (9f of Part-OI) 18 Any amount debted to proft and loss account of the 18 prevous year but dsallowable under secton 43B (11g of Part-OI) 19 Interest dsallowable under secton 23 of the Mcro, 19 Small and Medum Enterprses Development Act, Deemed ncome under secton Deemed ncome under secton 33AB/33ABA/35ABB/ 21 72A/80HHD/80-IA 22 Any other tem or tems of addton under secton to 44DA 23 Any other ncome not ncluded n proft and loss 23 account/any other expense not allowable (ncludng ncome from salary, commsson, bonus and nterest from frms n whch assessee s a partner) 24 Total ( ) Deducton allowable under secton 32(1)() Amount of deducton under secton 35 n excess of the 26 amount debted to proft and loss account (tem v(4) of Schedule ESR) 27 Any amount dsallowed under secton 40 n any 27 precedng prevous year but allowable durng the prevous year(8bof Part-OI) 28 Any amount dsallowed under secton 43B n any 28 precedng prevous year but allowable durng the prevous year(10g of Part-OI) 29 Deducton under secton 35AC a Amount, f any, debted to proft and loss 29a account b Amount allowable as deducton 29b c Excess amount allowable as deducton (29b 29a) 29c 30 Any other amount allowable as deducton Total ( c +30) Income ( ) Profts and gans of busness or professon deemed to be under -

12 Secton 44AD 33 Secton 44AE Secton 44AF v Secton 44B v Secton 44BB v Secton 44BBA v Secton 44BBB v 33v 33v 33v v Secton 44D 33 v x Secton 44DA 33x x Chapter-XII-G 33 x x Frst Schedule of Income-tax Act 33x x Total (33 to 33x) 34 Proft or loss before deducton under secton 10A/10AA/10B/10BA ( x) Deductons under secton- 10A (6 of Schedule-10A) 35 10AA (d of Schedule-10AA) 10B (f of Schedule-10B) v 10BA (f of Schedule-10BA) v Total ( v) 35v 36 Net proft or loss from busness or professon other than speculatve busness (34 35v) Net Proft or loss from busness or professon (same as above n 36 except n case of specal A37 busness, after applyng rule 7A, 7B or 7C) B Computaton of ncome from speculatve busness 38 Net proft or loss from speculatve busness as per proft or loss account Addtons n accordance wth secton 28 to 44DA Deductons n accordance wth secton 28 to 44DA Proft or loss from speculatve busness ( ) B v C Income chargeable under the head Profts and gans (A37+B41) 33x C Schedule DPM Deprecaton on Plant and Machnery 1 Block of assets Plant and machnery DEPRECIATION ON PLANT AND MACHINERY 2 Rate (%) 3 Wrtten down value on the frst day of prevous year 4 Addtons for a perod of 180 days or more n the prevous year 5 Consderaton or other realzaton durng the prevous year out of 3 or 4 6 Amount on whch deprecaton at full rate to be allowed ( ) (enter 0, f result s negatve) 7 Addtons for a perod of less than 180 days n the prevous year 8 Consderaton or other realzatons durng the year out of 7 9 Amount on whch deprecaton at half rate to be allowed (7-8) (enter 0, f result n negatve) 10 Deprecaton on 6 at full rate 11 Deprecaton on 9 at half rate 12 Addtonal deprecaton, f any, on 4 13 Addtonal deprecaton, f any, on 7 14 Total deprecaton* ( ) 15 Expendture ncurred n connecton wth transfer of asset/ assets 16 Captal gans/ loss under secton 50* ( ) (enter negatve only f block ceases to exst) 17 Wrtten down value on the last day of prevous year* ( ) (enter 0 f result s negatve) () () () (v) (v) (v) (v)

13 Schedule DOA Deprecaton on other assets 1 Block of assets Buldng Furnture and Intangble Shps fttngs assets 2 Rate (%) () () () (v) (v) (v) 3 Wrtten down value on the frst day of prevous year 4 Addtons for a perod of 180 days or more n the prevous year 5 Consderaton or other realzaton durng the prevous year out of 3 or 4 6 Amount on whch deprecaton at full rate to be allowed ( ) (enter 0, f result s negatve) 7 Addtons for a perod of less than 180 days n the prevous year 8 Consderaton or other realzatons durng the year out of 7 9 Amount on whch deprecaton at half rate to be allowed (7-8) (enter 0, f result n negatve) 10 Deprecaton on 6 at full rate DEPRECIATION ON OTHER ASSETS 11 Deprecaton on 9 at half rate 12 Addtonal deprecaton, f any, on 4 13 Addtonal deprecaton, f any, on 7 14 Total deprecaton* ( ) 15 Expendture ncurred n connecton wth transfer of asset/ assets 16 Captal gans/ loss under secton 50 ( ) (enter negatve only f block ceases to exst) 17 Wrtten down value on the last day of prevous year* ( ) (enter 0 f result s negatve) Schedule DEP Summary of deprecaton on assets 1 Plant and machnery a Block enttled for 15 per cent 1a ( Schedule DPM - 14 ) b Block enttled for 30 per cent 1b ( Schedule DPM - 14 ) c Block enttled for 40 per cent 1c ( Schedule DPM - 14 ) d Block enttled for 50 per cent 1d ( Schedule DPM - 14 v) e Block enttled for 60 per cent 1e ( Schedule DPM - 14 v) f Block enttled for 80 per cent 1f ( Schedule DPM 14 v) g Block enttled for 100 per cent 1g ( Schedule DPM - 14 v) h Total deprecaton on plant and machnery ( 1a + 1b + 1c + 1d+ 1e + 1f + 1g ) SUMMARY OF DEPRECIATION ON ASSETS 2 Buldng a Block enttled for 5 per cent 2a (Schedule DOA- 14) b Block enttled for 10 per cent (Schedule 2b DOA- 14) c Block enttled for 100 per cent 2c (Schedule DOA- 14) d Total deprecaton on buldng (total of 2a + 2b + 2c) 3 Furnture and fttngs(schedule DOA- 14 v) 3 4 Intangble assets (Schedule DOA- 14 v) 4 5 Shps (Schedule DOA- 14 v) 5 6 Total deprecaton ( 1h+2d+3+4+5) 6 1h 2d

14 Schedule DCG Deemed Captal Gans on sale of deprecable assets 1 Plant and machnery a Block enttled for 15 per cent 1a (Schedule DPM - 16) b Block enttled for 30 per cent (Schedule 1b DPM 16) c Block enttled for 40 per cent(schedule 1c DPM - 16) d Block enttled for 50 per cent 1d (Schedule DPM - 16v) e Block enttled for 60 per cent 1e (Schedule DPM 16v) f Block enttled for 80 per cent (Schedule 1f DPM 16v) g Block enttled for 100 per cent 1g (Schedule DPM 16v) h Total ( 1a +1b + 1c + 1d + 1e + 1f + 1g) 2 Buldng a Block enttled for 5 per cent 2a (Schedule DOA- 16) b Block enttled for 10 per cent (Schedule 2b DOA- 16) c Block enttled for 100 per cent 2c (Schedule DOA- 16) d Total ( 2a + 2b + 2c) 3 Furnture and fttngs ( Schedule DOA- 16v) 3 4 Intangble assets (Schedule DOA- 16v) 4 5 Shps (Schedule DOA- 16v) 5 6 Total ( 1h+2d+3+4+5) 6 1h 2d Schedule ESR Deducton under secton 35 Sl No Expendture of the nature referred to n secton (1) Amount, f any, debted to proft and loss account (2) 35(1)() 35(1)() 35(1)() v 35(1)(v) v 35(2AA) v 35(2AB) v total Amount of deducton allowable (3) Amount of deducton n excess of the amount debted to proft and loss account (4) = (3) - (2) Schedule CG Captal Gans A Short-term captal gan 1 From slump sale a Full value of consderaton 1a b Net worth of the under takng or dvson 1b c Short term captal gans from slump sale 1c d Deducton under sectons 54B/54D 1d e Net short term captal gans from slum sale (1c 1d) 1e 2 From assets n case of non-resdent to whch frst provso to secton 48 applcable 2 CAPITAL GAINS 3 From assets n the case of others a Full value of consderaton 3a b Deductons under secton 48 Cost of acquston b Cost of Improvement b Expendture on transfer b v Total ( b + b + b) bv c Balance (3a bv) 3c d Loss, f any, to be gnored under secton 94(7) or 3d 94(8) (enter postve values only) e Deducton under secton 54B/54D 3e f Short-term captal gan (3c + 3d 3e) (enter nl, f loss) 3f 4 Deemed short captal gan on deprecable assets (6 of Schedule-DCG) 4

15 NOTE 5 Amount deemed to be short term captal gans under sectons 54B/54D/54EC/ 54ED/54G/ 5 54GA 6 Total short term captal gan (1e f +4 +5) 6 7 Short term captal gan under secton 111A ncluded n Short term captal gan other than referred to n secton 111A (6 7) A8 B Long term captal gan 1 From slump sale a Full value of consderaton 1a b Net worth of the under takng or dvson 1b c Long term captal gans from slump sale 1c d Deducton under sectons 54B/54D/54EC/54G/ 1d 54GA e Net long term captal gan from slump sale (1c 1d) 1e 2 Asset n case of non-resdent to whch frst provso to secton 48 applcable 2 3 Asset n the case of others where provso under secton 112(1) not exercsed a Full value of consderaton 3a b Deductons under secton 48 Cost of acquston after ndexaton b Cost of mprovement after ndexaton b Expendture on transfer b v Total (b + b +b) bv c Balance (3a bv) 3c d Deducton under sectons 54B/54D/54EC/54G/ 3d 54GA e Net balance (3c 3d) 4 Asset n the case of others where provso under secton 112(1) exercsed a Full value of consderaton 4a b Deductons under secton 48 Cost of acquston wthout ndexaton b Cost of mprovement wthout ndexaton b Expendture on transfer b v Total (b + b +b) bv c Balance (4a bv) 4c d Deducton under sectons 54B/54D/54EC/54G/ 4d 54GA e Net balance 5 Amount deemed to be long term captal gans under sectons 54B/54D/54EC/54ED/54G/ 54GA 6 Total long term captal gan (1e (enter nl f loss) e (enter nl f loss) + 4e (enter nl f loss) + 5) C Income chargeable under the head CAPITAL GAINS (A6 + B6) (enter B6 as nl, f loss) D Informaton about accrual/recept of captal gan Date Upto 15/9 16/9 to 15/12 () () 1 Long- term where provso under secton 112(1) s exercsed (Wthout Indexaton)- Code n SI Schedule s 22, Tax Rate s 10% ; Enter only postve value from Item B4e of Schedule CG AFTER loss adjustment under ths category n Schedule CYLA and BFLA, f any. 2 Long- term where provso under secton 112(1) s NOT exercsed (Wth Indexaton)- Code n SI Schedule s 21, Tax Rate s 20%; Enter only postve value from Item (B6-B4e) of Schedule CG AFTER loss adjustment under ths category n Schedule CYLA and BFLA, f any. 3 Short-term under 111A- Code n SI Schedule s 1A, Tax Rate s 15% ; Enter only postve value from Item A7 of Schedule CG AFTER loss adjustment under ths category n Schedule CYLA and BFLA, f any. 4 Short-term OTHERS- Taxed at normal rates; Enter only postve value from Item A8 of Schedule CG AFTER loss adjustment under ths category n Schedule CYLA and BFLA, f any. 3e 4e 5 B6 C 16/12 to 15/3 () Please nclude the ncome of the specfed persons referred to n Schedule SPI whle computng the ncome under ths head 16/3 to 31/3 (v)

16 Schedule OS OTHER SOURCES Income from other sources 1 Income other than from ownng race horse(s):- a Dvdends, Gross 1a b Interest, Gross 1b c Rental ncome from machnery, plants, buldngs, 1c d Others, Gross 1d e Total (1a + 1b + 1c + 1d) 1e f Deductons under secton 57:- Expenses /Deductons f Deprecaton f Total f g Balance (1e f) 1g 2 Wnnngs from lotteres, crossword puzzles, races, etc. 2 3 Income from other sources (other than from ownng race horses) (1g + 2) (enter 1g as nl f loss) 3 4 Income from ownng and mantanng race horses a Recepts 4a b Deductons under secton 57 n relaton to (4) 4b c Balance (2a 2b) 4c 5 Income chargeable under the head Income from other sources (3 + 4c) (enter 4c as nl f loss and take 4c loss fgure to Schedule CFL) 5 Schedule CYLA Detals of Income after set-off of current years losses Sl.No Head/ Source of Income Income of current year House property loss of the current year set off (Fll ths column only f ncome s zero or postve) Total loss CURRENT YEAR LOSS ADJUSTMENT v v v v Loss to be adjusted -> House property Busness (ncludng speculaton proft) Short-term captal gan Long term captal gan Other sources (ncl. proft from ownng race horses but excludng wnnngs from lottery) Total loss set-off Loss remanng after set-off Busness Loss (other than speculaton loss) of the current year set off Other sources loss (other than loss from race horses) of the current year set off Total loss (3 of Schedule-OS) Current year s Income remanng after set off Total loss (4c of Schedule HP) (A37 of Schedule-BP) = Schedule BFLA Detals of Income after Set off of Brought Forward Losses of earler years Sl. Head/ Source of Income Income after set off, f Brought forward loss Brought forward Brought forward Current year s No. any, of current year s losses as per 5 of Schedule CYLA) set off deprecaton set off allowance under secton 35(4) set off ncome remanng after set off BROUGHT FORWARD LOSS ADJUSTMENT House property Busness (ncludng speculaton proft) Short-term captal gan v Long-term captal gan v Other sources (proft from ownng race horses but excludng wnnngs from lottery) v Total v Total ( v5+v5)

17 Schedule CFL Sl. No Assessment Year Detals of Losses to be carred forward to future years Date of Flng (DD/MM/YYYY) House property loss Loss from busness other than loss from speculatve busness Loss from speculatve busness Short-term captal loss Long-term Captal loss Other sources loss (from ownng race horses) CARRY FORWARD OF LOSS v v v v v x Total of earler year losses x Adjustment of above losses n Schedule BFLA x (Current year losses) x Total loss Carred Forward to future years Schedule 10A Deducton under secton 10A 1 Deducton n respect of unts located n Software Technology Park a Undertakng No.1 1a b Undertakng No.2 1b c Undertakng No.3 1c d Undertakng No.4 1d e Undertakng No.5 1e f Total (1a + 1b+ 1c + 1d + 1e) 1f 2 Deductons n respect of unts located n Electronc Hardware Technology Park a Undertakng No.1 2a b Undertakng No.2 2b c Undertakng No.3 2c d Total (2a + 2b+ 2c) 2d 3 Deductons n respect of unts located n Free Trade Zone a Undertakng No.1 3a b Undertakng No.2 3b c Undertakng No.3 3c d Total (3a + 3b+ 3c) 3d 4 Deductons n respect of unts located n Export Processng Zone a Undertakng No.1 4a b Undertakng No.2 4b c Undertakng No.3 4c d Total (4a + 4b+ 4c) 4d 5 Deductons n respect of unts located n Specal Economc Zone a Undertakng No.1 5a b Undertakng No.2 5b c Undertakng No.3 5c d Total (5a + 5b+ 5c) 5d 6 Total deducton under secton 10A (1f + 2d + 3d + 4d + 5d) 6 DEDUCTION U/S 10A Schedule 10AA Deducton under secton 10AA Deductons n respect of unts located n Specal Economc Zone a Undertakng No.1 b Undertakng No.2 c Undertakng No.3 d Total (a + b + c) DEDUCTION U/S 10AA a b c d

18 Schedule 10B Deducton under secton 10B Deducton n respect of hundred percent Export Orented unts a Undertakng No.1 b Undertakng No.2 c Undertakng No.3 d Undertakng No.4 e Undertakng No.5 f Total (a + b + c + d + e) DEDUCTION U/S 10B Schedule 10BA Deducton under secton 10BA Deducton n respect of exports of handmade wooden artcles a Undertakng No.1 b Undertakng No.2 c Undertakng No.3 d Undertakng No.4 e Undertakng No.5 f Total (a + b + c + d + e) DEDUCTION U/S 10BA a b c d e a b c d e f f Schedule 80G Detals of donatons enttled for deducton under secton 80G A Donatons enttled for 100% deducton Name and address of donee DETAILS OF DONATIONS B C v v v Total Donatons enttled for 50% deducton where donee not requred to be approved under secton 80G(5) (v) Name and address of donee v v A A A Av Av Av B B B Bv Bv Amount of donaton Amount of donaton v Total Bv Donatons enttled for 50% deducton where donee s requred to be approved under secton 80G(5) (v) Name and address of donee PANof donee Amount of donaton v v v Total D Total donatons (Av + Bv + Cv) D C C C Cv Cv Cv Schedule 80-IA Deductons under secton 80-IA a Deducton n respect of profts of an enterprse referred to n secton 80-IA(4)() [Infrastructure faclty] b Deducton n respect of profts of an undertakng referred to n secton 80-IA(4)() [Telecommuncaton servces] c Deducton n respect of profts of an undertakng referred to n secton 80-IA(4)() [Industral park and SEZs] d Deducton n respect of profts of an undertakng referred to n secton 80-IA(4)(v) [Power] e Deducton n respect of profts of an undertakng referred to n secton 80-IA(4)(v) [Revval of power generatng plant] and deducton n respect of profts of an undertakng referred to n secton 80-IA(4)(v)[Cross-country natural gas dstrbuton network] f Total deductons under secton 80-IA (a + b + c + d + e) DEDUCTION U/S 80-IA a b c d e f

19 Schedule 80-IB Deductons under secton 80-IB a Deducton n respect of ndustral undertakng referred to n secton 80-IB(3) [Small-scale ndustry] b Deducton n respect of ndustral undertakng located n Jammu & Kashmr [Secton 80-IB(4)] c Deducton n respect of ndustral undertakng located n ndustrally backward states specfed n Eghth Schedule [Secton 80-IB(4)] d Deducton n respect of ndustral undertakng located n ndustrally backward dstrcts [Secton 80-IB(5)] e Deducton n the case of multplex theatre [Secton 80- IB(7A)] f Deducton n the case of conventon centre [Secton 80- IB(7B)] g Deducton n the case of company carryng on scentfc research [Secton 80-IB(8A)] h Deducton n the case of undertakng whch begns commercal producton or refnng of mneral ol [Secton 80-IB(9)] Deducton n the case of an undertakng developng and buldng housng projects [Secton 80-IB(10)] j Deducton n the case of an undertakng operatng a cold chan faclty [Secton 80-IB(11)] k Deducton n the case of an undertakng engaged n processng, preservaton and packagng of fruts and vegetables [Secton 80-IB(11A)] l Deducton n the case of an undertakng engaged n ntegrated busness of handlng, storage and transportaton of foodgrans [Secton 80-IB(11A)] m Deducton n the case of an undertakng engaged n operatng and mantanng a rural hosptal [Secton 80- IB(11B)] n Total deducton under secton 80-IB (Total of a to m) DEDUCTION U/S 80-IB a b c d e f g h j k l m n Schedule 80-IC or 80-IE Deductons under secton 80-IC or 80-IE 1 Deducton n respect of ndustral undertakng located n Skkm 1 2 Deducton n respect of ndustral undertakng located n Hmachal Pradesh 2 3 Deducton n respect of ndustral undertakng located n Uttaranchal 3 4 Deducton n respect of ndustral undertakng located n North-East DEDUCTION U/S 80-IC a Assam 4a b Arunachal Pradesh 4b c Manpur 4c d Mzoram 4d e Meghalaya 4e f Nagaland 4f g Trpura 4g h Total of deducton for undertakngs located n North-east (Total of 4a to 4g) 4h 5 Total deducton under secton 80-IC or 80-IE ( h) 5 Schedule VI-A Deductons under Chapter VI-A a 80G f 80IB (n of Schedule 80-IB TOTAL DEDUCTIONS b 80GGA c 80GGC d 80IA (f of 80LA Schedule 80-IA) e 80IAB j 80P g 80IC/ 80-IE (5 of Schedule 80-IC/ 80- IE) h 80-ID/ 80JJA k Total deductons under Chapter VI-A (Total of a to j) k

20 Schedule SI Sl No Secton code Income chargeable to Income tax at specal rates IB [Please see nstructon Number-9() for secton code and rate of tax] Specal rate Income Tax thereon Sl Secton Specal Income Tax thereon (%) No code rate (%) SPECIAL RATE 1 1A BB Total (1 to 10 ) Schedule EI Detals of Exempt Income (Income not to be ncluded n Total Income) 1 Interest ncome 1 EXEMPT INCOME 2 Dvdend ncome 2 3 Long-term captal gans on whch Securtes Transacton Tax s pad 3 4 Net Agrculture ncome(other than ncome to be excluded under rule 7, 7A, 7B or 8) 4 5 Share n the proft of frm/aop etc. 5 6 Others 6 7 Total ( ) 7 Schedule IT TAX PAYMENTS Sl No Detals of Advance Tax and Self Assessment Tax Payments of Income-tax Name of Bank & Branch BSR Code Date of Depost (DD/MM/YYYY) NOTE Enter the totals of Advance tax and Self Assessment tax n Sl No. 11a & 11d of PartB-TTI Seral Number of Challan Amount (Rs) Schedule TDS TDS ON OTHER INCOME Sl No Tax Deducton Account Number (TAN) of the Deductor Detals of Tax Deducted at Source on Income [As per Form 16 A ssued by Deductor(s)] Name and address of the Deductor Amount Pad Date of Payment / Credt Total tax deducted Amount out of (6) clamed for ths year (1) (2) (3) (4) (5) (6) (7) NOTE Please enter total of column 7 of Schedule-TDS1 and column 7 of Schedule-TDS2 n 11(b) of PartB-TTI Schedule TCS TCS ON INCOME Sl No Tax Deducton and Tax Collecton Account Number of the Collector Detals of Tax Collected at Source [As per Form 27D ssued by the Collector(s)] Name and address of the Collector Amount receved/ debted Date of recept/ debt Total tax deducted Amount out of (6) to be allowed as credt durng the year (1) (2) (3) (4) (5) (6) (7) NOTE Enter the total of column (7) n Sl No. 11c of PartB-TTI