Individual HUF Road/Street/Post Office. Date of Birth/Formation (DD/MM/YYYY) Town/City/District State Pin code/zip code. Country

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1 FORM ITR-3 INDIAN INCOME TAX RETURN (For ndvduals and HUFs havng ncome from profts and gans of busness or professon) (Please see rule 12 of the Income-tax Rules,1962) (Please refer nstructons) Assessment Year Part A-GEN GENERAL Frst name Mddle name Last name PAN PERSONAL INFORMATION Flat/Door/Block No. Name Of Premses/Buldng/Vllage Status (Tck) Indvdual HUF Road/Street/Post Offce Date of Brth/Formaton (DD/MM/YYYY) Area/localty Aadhaar Number (12 dgt)/ Aadhaar Enrolment Id (28 dgt) (f elgble for Aadhaar) Town/Cty/Dstrct State Pn code/zp code Country Resdental/Offce Phone Number wth STD code / Moble No. 1 Moble No. 2 Emal Address-1 (self) Emal Address-2 FILING STATUS (a) Fled u/s (Tck)[Please see nstructon] 139(1)- On or Before due date, 139(4)- After due date, 139(5)- Revsed Return, 92CD-Modfed return, 119(2)(b)- after condonaton of delay Or Fled n response to notce u/s 139(9) 142(1), 148, 153A, 153C (b) If revsed/defectve/modfed, then enter Recept No. and Date of flng orgnal return (DD/MM/YYYY) / / (c) If fled, n response to a notce u/s 139(9)/142(1)/148/153A/153C or order u/s 119(2)(b), enter date of such notce/order, or f fled u/s 92CD enter date of advance prcng agreement / / (d) Resdental Status n Inda (for A. Resdent You were n Inda for 182 days or more durng the prevous year [secton 6(1)(a)] You were n Inda for 60 days or more durng the prevous year, and have been n Inda for ndvduals) 365 days or more wthn the 4 precedng years [secton (6)(1)(c)] [where Explanaton 1 s not (Tck applcable applcable] opton) B. Resdent but not You have been a non-resdent n Inda n 9 out of 10 precedng years [secton 6(6)(a)] Ordnarly Resdent You have been n Inda for 729 days or less durng the 7 precedng years [secton 6(6)(a)] C. Non-resdent You were a non-resdent durng the prevous year. () Please specfy the jursdcton(s) of resdence durng the prevous year - S.No. Jursdcton of resdence Taxpayer Identfcaton Number 1 2 () In case you are a Ctzen of Inda or a Person of Indan Orgn (POI), please specfy - Total perod of stay n Inda durng the prevous year (n days) Total perod of stay n Inda durng the 4 precedng years (n days) Resdental Status n Inda (for HUF) (Tck applcable opton) Resdent Resdent but not Ordnarly Resdent Non-resdent (e) Do you want to clam the beneft under secton 115H? (applcable n case of resdent) Yes No (f) Are you governed by Portuguese Cvl Code as per secton 5A? Tck) Yes No (If YES please fll Schedule 5A) (g) Whether ths return s beng fled by a representatve assessee? (Tck) Yes No If yes, furnsh followng nformaton - (1) Name of the representatve (2) Capacty of the Representatve (drop down to be provded) (3) Address of the representatve (4) Permanent Account Number (PAN) of the representatve For Offce Use Only For Offce Use Only Recept No. Date Seal and Sgnature of recevng offcal Page S1

2 (h) Whether you were Drector n a company at any tme durng the prevous year? (Tck) Yes No If yes, please furnsh followng nformaton - Name of Company PAN Whether ts shares are lsted or unlsted Drector Identfcaton Number (DIN) () Whether you are Partner n a frm? (Tck) Yes No If yes, please furnsh followng nformaton Name of Frm PAN (j) Whether you have held unlsted equty shares at any tme durng the prevous year? (Tck) Yes No If yes, please furnsh followng nformaton n respect of equty shares Name of Shares transferred PAN Openng balance Shares acqured durng the year company durng the year Closng balance Purchase prce Face Issue prce Date of per share (n case Sale No. of Cost of No. of value per share No. of No. of Cost of subscrpton of purchase from consdera shares acquston shares per (n case of shares shares acquston / purchase exstng ton share fresh ssue) shareholder) AUDIT INFORMATION (k) In case of non-resdent, s there a permanent establshment (PE) n Inda? (Tck) Yes No (l) Whether assessee s located n an Internatonal Fnancal Servces Centre and derves ncome solely n convertble foregn exchange? Yes No (a) Are you lable to mantan accounts as per secton 44AA? (Tck) Yes No (b) Are you lable for audt under secton 44AB? (Tck) Yes No (c) If (b) s Yes, whether the accounts have been audted by an accountant? (Tck) Yes No If Yes, furnsh the followng nformaton below (1) Date of furnshng of the audt report (DD/MM/YYYY) / / (2) Name of the audtor sgnng the tax audt report (3) Membershp No. of the audtor (4) Name of the audtor (propretorshp/ frm) (5) Propretorshp/frm regstraton number (6) Permanent Account Number (PAN) of the propretorshp/ frm (7) Date of report of the audt (d) Are you lable for Audt u/s 92E? Yes No Date of furnshng audt report? DD/MM/YYYY (d) If lable to furnsh other audt report, menton the date of furnshng the audt report? (DD/MM/YY) (Please see Instructon 6) Sl. No. Secton Code Date (DD/MM/YYYY) (e) If lable to audt under any Act other than the Income-tax act, menton the Act, secton and date of furnshng the audt report? Act and secton (DD/MM/YY) Act and secton (DD/MM/YY) NATURE OF BUSINESS S.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 SECTIONS 44AD, 44ADA AND 44AE) Code [Please see nstructon No.7()] Trade name of the propretorshp, f any Descrpton () () () Page S2

3 Part A-BS SOURCES OF FUNDS APPLICATION OF FUNDS 1 Propretor s fund BALANCE SHEET AS ON 31 ST DAY OF MARCH, 2019 OF THE PROPRIETORY BUSINESS OR PROFESSION (fll tems below n a case where regular books of accounts are mantaned, otherwse fll tem 6) a Propretor s captal b Reserves and Surplus Revaluaton Reserve b Captal Reserve b Statutory Reserve b v Any other Reserve bv v Total (b + b + b + bv) bv c Total propretor s fund (a + bv) 2 Loan funds a Secured loans Foregn Currency Loans a Rupee Loans A From Banks B From others C Total ( A + B) 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) 3 Deferred tax lablty 3 4 Sources of funds (1c + 2c +3) 4 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) a b Short-term nvestments Equty Shares, ncludng share applcaton money b Preference Shares b Debentures b v Total (b + b + b) bv 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) A B C 1a 1b 1c 1d A B C D a 1c 2c 1e 2c E Page S3

4 NO ACCOUNT CASE Sundry Debtors a Cash and Bank Balances A Cash-n-hand B Balance wth banks C Total (A + B) v Other Current Assets av 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 b Deposts, loans and advances to corporates and others b Balance wth Revenue Authortes b v Total (b + b + b ) bv c Total of current assets, loans and advances (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 Provson for Leave B encashment/superannuaton/gratuty C Other Provsons D Total (A + B + C) Total (E + D) d e Net current assets (3c d) 4 a Mscellaneous expendture not wrtten off or adjusted 4a b Deferred tax asset c Proft and loss account/ Accumulated balance d Total (4a + 4b + 4c) 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, 2019, n respect of busness or professon) a Amount of total sundry debtors b Amount of total sundry credtors c Amount of total stock-n-trade d Amount of the cash balance A B C D A B C 4b 4c A B C 3c E D 3e 4d 6a 6b 6c 6d Part A- Manufacturng Account 1 Openng Inventory A Manufacturng Account for the fnancal year (fll tems 1 to 3 n a case where regular books of accounts are mantaned, otherwse fll tems 61 to 64 as applcable) Openng stock of raw-materal Openng stock of Work n progress Total ( + ) B Purchases (net of refunds and duty or tax, f any) C Drect wages D Drect expenses (D + D + D) Carrage nward Power and fuel Other drect expenses E Factory Overheads A B C D Page S4

5 I Indrect wages I Factory rent and rates I Factory Insurance Iv Factory fuel and power v V Factory general expenses v V Deprecaton of factory machnery v V Total (+++v+v+v) Ev F Total of Debts to Manufacturng Account (A+B+C+D+Ev) 1F 2 Closng Stock Raw materal 2 Work-n-progress 2 Total (2 +2) 2 3 Cost of Goods Produced transferred to Tradng Account (1F - 2) 3 Part A-Tradng Account CREDITS TO TRADING ACCOUNT DEBITS TO TRADING ACCOUNT Tradng Account for the fnancal year (fll tems 4 to 12 n a case where regular books of accounts are mantaned, otherwse fll tems 61 to 64 as applcable) 4 Revenue from operatons A Sales/ Gross recepts of busness (net of returns and refunds and duty or tax, f any) Sale of goods Sale of servces Other operatng revenues (specfy nature and amount) a b c Total (a + b) v Total ( + + c) B Gross recepts from Professon Dutes, taxes and cess receved or recevable n respect of goods and servces sold or C suppled Unon Excse dutes Servce tax VAT/ Sales tax v Central Goods & Servce Tax (CGST) v State Goods & Servces Tax (SGST) v Integrated Goods & Servces Tax (IGST) v Unon Terrtory Goods & Servces Tax (UTGST) v Any other duty, tax and cess x Total ( v +v+ v+v+v) D Total Revenue from operatons (Av + B +Cx) 5 Closng Stock of Fnshed Stocks 5 6 Total of credts to Tradng Account (4D + 5v ) 6 7 Openng Stock of Fnshed Goods 7 8 Purchases (net of refunds and duty or tax, f any) 8 9 Drect Expenses ( ) 9 Carrage nward 9 Power and fuel 9 Other drect expenses Note: Row can be added as per the nature of Drect Expenses 9 10 Dutes and taxes, pad or payable, n respect of goods and servces purchased Custom duty Counter velng duty Specal addtonal duty Iv Unon excse duty a b c v v v v v v Av B Cx 4D Page S5

6 V Servce tax V VAT/ Sales tax v Central Goods & Servce Tax (CGST) v State Goods & Servces Tax (SGST) Ix Integrated Goods & Servces Tax (IGST) X Unon Terrtory Goods & Servces Tax (UTGST) X Any other tax, pad or payable 10v 10v 10v 10v X Total ( v + 10v + 10v + 10v + 10v + 10x + 10x + 10x) 11 Cost of goods produced Transferred from Manufacturng Account Gross Proft from Busness/Professon - transferred to Proft and Loss account ( x- 11) Proft and Loss Account for the fnancal year (fll tems 13 to 60 n a case where regular books Part A-P& L of accounts are mantaned, otherwse fll tems 61 to 64 as applcable) 13 Gross proft transferred from Tradng Account 13 CREDITS TO PROFIT AND LOSS ACCOUNT DEBITS TO PROFIT AND LOSS ACCOUNT 14 Other ncome Rent Commsson Dvdend ncome v Interest ncome v v Proft on sale of fxed assets v v Proft on sale of nvestment beng securtes chargeable to Securtes Transacton Tax (STT) v v Proft on sale of other nvestment v v Gan (loss) on account of foregn exchange fluctuaton u/s 43AA v x Proft on converson of nventory nto captal asset u/s 28(va) (Far Market Value of nventory as on the date of converson) x x Agrcultural ncome x x Any other ncome (specfy nature and amount) a b 10x 10x 10x c Total (xa + xb) xc x Total of other ncome ( v + v + v + v + v + x + x + xc) 15 Total of credts to proft and loss account (13+14x) Freght outward Consumpton of stores and spare parts Power and fuel Rents Repars to buldng Repars to machnery Compensaton to employees Salares and wages 22 Bonus 22 Rembursement of medcal expenses 22 v Leave encashment 22v v Leave travel benefts 22v v Contrbuton to approved superannuaton fund 22v v Contrbuton to recognsed provdent fund xa xb 22v v Contrbuton to recognsed gratuty fund 22v x Contrbuton to any other fund 22x x Any other beneft to employees n respect of whch an expendture has been ncurred 22x x Total compensaton to employees (total of 22 to 22x) 22x x Whether any compensaton, ncluded n 22x, pad to non-resdents xa Yes / No If Yes, amount pad to non-resdents xb 10x 12 14x Page S6

7 23 Insurance Medcal Insurance 23 Lfe Insurance 23 Keyman s Insurance 23 v Other Insurance ncludng factory, offce, car, goods, etc. 23v v Total expendture on nsurance ( v) 23v 24 Workmen and staff welfare expenses Entertanment Hosptalty Conference Sales promoton ncludng publcty (other than advertsement) Advertsement Commsson Pad outsde Inda, or pad n Inda to a non-resdent other than a company or a foregn company To others Total ( + ) Royalty Pad outsde Inda, or pad n Inda to a non-resdent other than a company or a foregn company To others Total ( + ) Professonal / Consultancy fees / Fee for techncal servces Pad outsde Inda, or pad n Inda to a non-resdent other than a company or a foregn company To others Total ( + ) Hotel, boardng and Lodgng Travelng expenses other than on foregn travelng Foregn travellng expenses 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) Unon excse duty 44 Servce tax 44 VAT/ Sales tax 44 v Cess 44v v Central Goods & Servce Tax (CGST) 44v v State Goods & Servces Tax (SGST) 44v v Integrated Goods & Servces Tax (IGST) v Unon Terrtory Goods & Servces Tax (UTGST) 44v 44v x Any other rate, tax, duty or cess ncl STT and CTT 44x x Total rates and taxes pad or payable ( v + 44v + 44v + 44v + 44v +44x) 44x 45 Audt fee Other expenses (specfy nature and amount) Page S7

8 PROVISIONS PROVISION FOR TAX AND APPROPRIATIONS Total ( + ) 46 Bad debts (specfy PAN of the person, f avalable, for whom Bad Debt for amount of Rs. 1 lakh or more s clamed and 47 amount) v Rows can be added as requred 47v v Others (more than Rs. 1 lakh) where PAN s not avalable (provde name and complete address) 47v v Others (amounts less than Rs. 1 lakh) 47v v Total Bad Debt ( v + 47v+47v) 48 Provson for bad and doubtful debts Other provsons Proft before nterest, deprecaton and taxes [15 (16 to x + 23v + 24 to to x v )] 51 Interest Pad outsde Inda, or pad n Inda to a non-resdent other than a company or a foregn company To others Total ( + ) 52 Deprecaton and amortsaton Net proft before taxes ( ) Provson for current tax Provson for Deferred Tax and deferred lablty Proft after tax ( ) Balance brought forward from prevous year Amount avalable for appropraton ( ) Transferred to reserves and surplus Balance carred to balance sheet n propretor s account (58 59) COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD SR. NO Name of Busness Busness code Descrpton 47v PRESUMPTIVE INCOME CASES () Gross Turnover or Gross Recepts (a + b) 61 a Through a/c payee cheque or a/c payee bank draft or bank electronc a clearng system receved before specfed date b Any other mode b () Presumptve Income under secton 44AD (a + b) 61 a 6% of 61a, or the amount clamed to have been earned, whchever s a hgher b 8% of 61b, or the amount clamed to have been earned, whchever s b hgher NOTE If ncome s less than the above percentage of Gross Recepts/Turnover, t s mandatory to mantan books of accounts and have a tax audt under secton 44AB 62 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA SR. NO Name of Busness Busness code Descrpton () Gross Recepts 62 () Presumptve Income under secton 44ADA (50% of 62, or the amount clamed to have been earned, 62 whchever s hgher) NOTE If ncome s less than 50% of Gross Recepts, t s mandatory to mantan books of accounts and have a tax audt under secton 44AB 63 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE SR. NO Name of Busness Busness code Descrpton Page S8

9 NO ACCOUNT CASE Regstraton No. of goods carrage Whether owned/leased/ hred Tonnage capacty of goods carrage (n MT) Number of months for whch goods carrage was owned/leased/hred by assessee Presumptve ncome u/s 44AE for the goods carrage Rs.1000 per ton per month n case tonnage exceeds 12MT, or Rs.7500 per month) or the amount clamed to have been actually earned, whchever s hgher () (1) (2) (3) (4) (5) (a) (b) Add row optons as necessary (upto maxmum 10) () Total presumptve ncome from goods carrage u/s 44AE [total of column (5) of table 63()] 63() NOTE If the profts are lower than prescrbed under S.44AE or the number of goods carrage owned / leased / hred at any tme durng the year exceeds 10, then, t s mandatory to mantan books of accounts and have a tax audt under secton 44AB 64 IF REGULAR BOOKS OF ACCOUNT OF BUSINESS OR PROFESSION ARE NOT MAINTAINED, furnsh the followng nformaton for prevous year n respect of busness or professon - () For assessee carryng on Busness a Gross recepts (a1 + a2) 1 Through a/c payee cheque or a/c payee bank draft or bank electronc a1 clearng system receved before specfed date 2 Any other mode a2 b Gross proft b c Expenses c d Net proft () For assessee carryng on Professon a Gross recepts (a1 + a2) a 1 Through a/c payee cheque or a/c payee bank draft or bank electronc a1 clearng system receved before specfed date 2 Any other mode a2 b Gross proft b c Expenses c d Net proft 64 () Total proft ( ) Turnover from speculatve actvty 65 Gross Proft 65 Expendture, f any 65 v Net ncome from speculatve actvty (65-65) 65v a 64 Part A- OI OTHER INFORMATION Other Informaton (mandatory f lable for audt under secton 44AB, for other fll, f applcable) 1 Method of accountng employed n the prevous year (Tck) mercantle cash 2 Is there any change n method of accountng (Tck) Yes No Increase n the proft or decrease n loss because of devaton, f any, as per Income 3a Computaton Dsclosure Standards notfed under secton 145(2) [column 11a() of Schedule 3a ICDS] Decrease n the proft or ncrease n loss because of devaton, f any, as per Income 3b Computaton Dsclosure Standards notfed under secton 145(2) [column 11b() of Schedule 3b ICDS] 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 (Tck) Yes No d Increase n the proft or decrease n loss because of devaton, f any, from the method of valuaton specfed under secton 145A e Decrease n the proft or ncrease n loss because of devaton, f any, from the method of valuaton specfed 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, or refund of GST, where such credts, 5b drawbacks or 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 4d 4e Page S9

10 6 e captal recept, f any f Total of amounts not credted to proft and loss account (5a+5b+5c+5d+5e) Amounts debted to the proft and loss account, to the extent dsallowable under secton 36 due to non-fulflment of condtons specfed n relevant clauses Premum pad for nsurance aganst rsk of damage or a destructon of stocks or store [36(1)()] 6a Premum pad for nsurance on the health of employees b [36(1)(b)] 6b Any sum pad to an employee as bonus or commsson for c servces rendered, where such sum was otherwse payable 6c to hm as profts or dvdend [36(1)()] Any amount of nterest pad n respect of borrowed d captal [36(1)()] 6d e Amount of dscount on a zero-coupon bond [36(1)(a)] 6e f Amount of contrbutons to a recognsed provdent fund [36(1)(v)] 6f Amount of contrbutons to an approved superannuaton g fund [36(1)(v)] 6g Amount of contrbuton to a penson scheme referred to n h secton 80CCD [36(1)(va)] 6h Amount of contrbutons to an approved gratuty fund [36(1)(v)] 6 j Amount of contrbutons to any other fund 6j Any sum receved from employees as contrbuton to any provdent fund or superannuaton fund or any fund set up k under ESI Act or any other fund for the welfare of 6k employees to the extent not credted to the employees account on or before the due date [36(1)(va)] l Amount of bad and doubtful debts [36(1)(v)] 6l m Provson for bad and doubtful debts [36(1)(va)] n Amount transferred to any specal reserve [36(1)(v)] 6n Expendture for the purposes of promotng famly o 6o plannng amongst employees [36(1)(x)] Amount of securtes transacton pad n respect of p transacton n securtes f such ncome s not ncluded n 6p busness ncome [36(1)(xv)] Marked to market loss or other expected loss as computed q n accordance wth the ICDS notfed u/s 145(2) 6q [36(1)(xv)] r Any other dsallowance 6r s Total amount dsallowable under secton 36 (total of 6a to 6r) 7 Amounts debted to the proft and loss account, to the extent dsallowable under secton 37 a Expendture of captal nature [37(1)] 7a b Expendture of personal nature [37(1)] 7b c Expendture lad out or expended wholly and exclusvely 7c NOT for the purpose of busness or professon [37(1)] Expendture on advertsement n any souvenr, brochure, d tract, pamphlet or the lke, publshed by a poltcal party 7d [37(2B)] e Expendture by way of penalty or fne for volaton of any law 7e for the tme beng n force f Any other penalty or fne 7f Expendture ncurred for any purpose whch s an offence or g 7g whch s prohbted by law h Amount of any lablty of a contngent nature 7h Any other amount not allowable under secton 37 7 j Total amount dsallowable under secton 37 (total of 7a to 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)(), on account of Aa non-complance wth the provsons of Chapter XVII-B b Amount dsallowable under secton 40(a)(a) on account of Ab non-complance wth the provsons of Chapter XVII-B Amount dsallowable under secton 40(a)(b), on account c of non-complance wth the provsons of Chapter VIII of Ac the Fnance Act, 2016 d Amount dsallowable under secton 40(a)() on account of Ad non-complance wth the provsons of Chapter XVII-B 5e 6m 6s 5f 7j Page S10

11 Amount of tax or rate leved or assessed on the bass of e profts [40(a)()] f Amount pad as wealth tax [40(a)(a)] Amount pad by way of royalty, lcense fee, servce fee etc. g as per secton 40(a)(b) Amount of nterest, salary, bonus, commsson or h remuneraton pad to any partner or member [40(b)] Any other dsallowance j Total amount dsallowable under secton 40(total of Aa to A) 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) 9a Amount pad otherwse than by account payee cheque or b account payee bank draft or use of electronc clearng system 9b through a bank account, dsallowable under secton 40A(3) c Provson for payment of gratuty [40A(7)] 9c Any sum pad by the assessee as an employer for settng up or d as contrbuton to any fund, trust, company, AOP, or BOI or 9d socety or any other nsttuton [40A(9)] e Any other dsallowance f Total amount dsallowable under secton 40A 9f Any amount dsallowed under secton 43B n any precedng prevous year but allowable durng 10 the prevous year a Any sum n the nature of tax, duty, cess or fee under any law 10a Any sum payable by way of contrbuton to any provdent fund b or superannuaton fund or gratuty fund or any other fund for 10b the welfare of employees c Any sum payable to an employee as bonus or commsson for servces rendered 10c Any sum payable as nterest on any loan or borrowng from d any publc fnancal nsttuton or a State fnancal corporaton 10d or a State Industral nvestment corporaton Any sum payable as nterest on any loan or borrowng from e any scheduled bank or a co-operatve bank other than a 10e prmary agrcultural credt or a prmary co-operatve agrcultural and rural development bank f Any sum payable towards leave encashment 10f Any sum payable to the Indan Ralways for the use of ralway g 10g assets h Total amount allowable under secton 43B (total of 10a to 10g) 10h Any amount debted to proft and loss account of the prevous year but dsallowable under 11 secton 43B a Any sum n the nature of tax, duty, cess or fee under any law 11a Any sum payable by way of contrbuton to any provdent fund b or superannuaton fund or gratuty fund or any other fund for 11b the welfare of employees c Any sum payable to an employee as bonus or commsson for servces rendered 11c Any sum payable as nterest on any loan or borrowng from d any publc fnancal nsttuton or a State fnancal corporaton 11d or a State Industral nvestment corporaton Any sum payable as nterest on any loan or borrowng from e any scheduled bank or a co-operatve bank other than a 11e prmary agrcultural credt socety or a prmary co-operatve agrcultural and rural development bank f Any sum payable towards leave encashment 11f Any sum payable to the Indan Ralways for the use of ralway g 11g assets h Total amount dsallowable under Secton 43B (total of 11a to 11g) 11h 12 Amount of credt outstandng n the accounts n respect of a Unon Excse Duty b Servce tax c VAT/sales tax d Central Goods & Servce Tax (CGST) Ae Af Ag Ah A 9e 12a 12b 12c 12d 8Aj 8B Page S11

12 e State Goods & Servces Tax (SGST) f Integrated Goods & Servces Tax (IGST) g Unon Terrtory Goods & Servces Tax (UTGST) h Any other tax Total amount outstandng (total of 12a to 12h) 13 Amounts deemed to be profts and gans under secton 33AB or 33ABA 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 15 account (net) Amount of expendture dsallowed u/s 14A 16 12e 12f 12g 12h 12 Part A QD QUANTITATIVE DETAILS Quanttatve detals (mandatory f 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 6a 6b 6c 6d 6e 6f 6g 6h 7a 7b 7c 7d 7e 7f Page S12

13 SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule S Detals of Income from Salary Name of Employer Nature of employment (Tck) Govt. PSU Pensoners Others TAN of Employer (mandatory f tax s deducted) Address of employer Town/Cty State Pn code/zp code SALARIES 1 Gross Salary (1a + 1b + 1c) 1 a Salary as per secton 17(1) (drop down to be provded) Value of perqustes as per secton 17(2) (drop down to be b provded) Proft n leu of salary as per secton 17(3) (drop down to be c provded) (Add multple rows for Gross Salary n case of more than one employer) 2 Total Gross Salary (from all employers) 2 3 Less allowances to the extent exempt u/s 10 (drop down to be provded n e-flng utlty) (please refer nstructons) 4 Net Salary (2-3) 4 5 Deducton u/s 16 (5a + 5b + 5c) 5 a Standard deducton u/s 16(a) 5a b Entertanment allowance u/s 16() 5b c Professonal tax u/s 16() 5c 6 Income chargeable under the Head Salares (4-5) 6 1a 1b 1c 3 Schedule HP Detals of Income from House Property (Please refer nstructons) (Drop down to be provded ndcatng ownershp of property) Address of property 1 Town/ Cty State PIN Code/ Zp Code 1 Is the property co-owned? Yes No (f YES please enter followng detals) Your percentage of share n the property. Name of Co-owner(s) PAN of Co-owner (s) Percentage Share n Property I II HOUSE PROPERTY 2 [Tck the applcable opton] Let out Self-occuped Deemed let out a Gross rent receved or recevable or letable value Name(s) of PAN of Tenant(s) (f avalable) Tenant (f let out) I II b The amount of rent whch cannot be realzed 1b c Tax pad to local authortes 1c d Total (1b + 1c) 1d e Annual value (1a 1d) (nl, f self -occuped etc. as per secton 23(2)of the Act) f Annual value of the property owned (own percentage share x 1e) g 30% of 1f 1g h Interest payable on borrowed captal 1h Total (1g+ 1h) j Arrears/Unrealsed rent receved durng the year less 30% PAN/TAN of Tenant(s) (f TDS credt s clamed) k Income from house property 1 (1f 1 + 1j) 1k Address of property 2 Town/ Cty State PIN Code/ Zp Code 1a 1e 1f 1 1j Is the property co-owned? Yes No (f YES please enter followng detals) Your percentage of share n the property Name of Co-owner(s) PAN of Co-owner (s) Percentage Share n Property (optonal) Page S13

14 I II [Tck the applcable opton] Name(s) of PAN(s) of Tenant (Please see note) PAN/TAN of Tenant(s) (Please see note) Let out Tenant (f let out) Self-occuped I Deemed let out II Gross rent receved or recevable/ letable value a (hgher of the two, f let out for whole of the year, lower of the two, f let out for part of the year) 2a b The amount of rent whch cannot be realzed 2b c Tax pad to local authortes 2c d Total (2b + 2c) 2d e Annual value (2a 2d) 2e f Annual value of the property owned (own percentage share x 2e) 2f g 30% of 2f 2g h Interest payable on borrowed captal 2h Total (2g + 2h) 2 j Arrears/Unrealsed rent receved durng the year less 30% 2j k Income from house property 2 (2f 2 + 2j) 3 Pass through ncome f any * 3 Income under the head Income from house property (1k + 2k + 3) 4 (f negatve take the fgure to 2 of schedule CYLA) 4 NOTE Please nclude the ncome of the specfed persons referred to n Schedule SPI and Pass through ncome referred to n schedule PTI whle computng the ncome under ths head NOTE Furnshng of PAN of tenant s mandatory, f tax s deducted under secton 194-IB. Furnshng of TAN of tenant s mandatory, f tax s deducted under secton 194-I. 2k Schedule BP Computaton of ncome from busness or professon A From busness or professon other than speculatve busness and specfed busness Proft before tax as per proft and loss account (tem 53, 61(), 62(), 63(), 64() and 65(v) of 1 P&L ) Net proft or loss from speculatve busness ncluded n 1 (enter ve 2a 2a sgn n case of loss) [Sl.no 65v of Schedule P&L] Net proft or Loss from Specfed Busness u/s 35AD ncluded n 1 2b 2b (enter ve sgn n case of loss) INCOME FROM BUSINESS OR PROFESSION 3 Income/ recepts credted to proft and loss account consdered under other heads of ncome/chargeable u/s 115BBF/ chargeable u/s 115BBG a Salares b House property c Captal gans d Other sources e u/s 115BBF f u/s 115BBG 3f Proft or loss ncluded n 1, whch s referred to n secton 4a 44AD/44ADA/44AE/44B/44BB/44BBA/44DA (drop down to be 4a provded Proft from actvtes covered under rule 7, 7A, 7B(1), 7B(1A) and 8 4b 4b (Dropdown to be provded and capture as ndvdual lne tem) 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 (specfy nature and amount) c Total (c + c) 5c d Total exempt ncome (5a + 5b + 5c) 5d 6 Balance (1 2a 2b 3a - 3b 3c - 3d 3e - 3f 4a-4b 5d) 6 7 Expenses debted to proft and loss account consdered under other heads of ncome/related to ncome chargeable u/s 115BBF or u/s 115BBG c a Salares 3a 3b 3c 3d 3e 7a b House property 7b c Captal gans d Other sources e u/s 115BBF f u/s 115BBG Expenses debted to proft and loss account whch relate to exempt 8a ncome 7c 7d 7e 7f 8a 1 Page S14

15 8b Expenses debted to proft and loss account whch relate to exempt ncome and dsallowed u/s 14A (16 of Part A-OI) 9 Total (7a + 7b + 7c + 7d + 7e + 7f + 8a+8b) 9 10 Adjusted proft or loss (6+9) Deprecaton and amortsaton debted to proft and loss account Deprecaton allowable under Income-tax Act Deprecaton allowable under secton 32(1)() and 32(1)(a) (tem 6 of Schedule-DEP) 12 Deprecaton allowable under secton 32(1)() (Make your own computaton refer Appendx-IA of IT Rules) 12 Total ( ) 13 Proft or loss after adjustment for deprecaton ( ) 13 Amounts debted to the proft and loss account, to the extent 14 dsallowable under secton 36 (6r of PartA-OI) 14 Amounts debted to the proft and loss account, to the extent 15 dsallowable under secton 37 (7j of PartA-OI) 15 Amounts debted to the proft and loss account, to the extent 16 dsallowable under secton 40 (8Aj of PartA-OI) 16 Amounts debted to the proft and loss account, to the extent 17 dsallowable under secton 40A (9f of PartA-OI) Any amount debted to proft and loss account of the prevous 18 year but dsallowable under secton 43B (11h of PartA-OI) 19 Interest dsallowable under secton 23 of the Mcro, Small and Medum Enterprses Development Act, Deemed ncome under secton Deemed ncome under secton 32AD/ 33AB/ 33ABA/ 35ABA 21 /35ABB/ 40A(3A)/ 72A/80HHD/ 80-IA Deemed ncome under secton 43CA Any other tem of addton under secton 28 to 44DA Any other ncome not ncluded n proft and loss account/any other expense not allowable (ncludng ncome from salary, commsson, bonus and nterest from frms n whch ndvdual/huf/prop. concern s a partner) Increase n proft or decrease n loss on account of ICDS adjustments and devaton n method of valuaton of stock (Column 3a + 4d of Part A - OI) 26 Total ( ) Deducton allowable under secton 32(1)() Deducton allowable under secton 32AD 28 Amount of deducton under secton 35 or 35CCC or 35CCD n excess of the amount debted to proft and loss account (tem 29 x(4) of Schedule ESR) (f amount deductble under secton 35 or 29 35CCC or 35CCD s lower than amount debted to P&L account, t wll go to tem 24) Any amount dsallowed under secton 40 n any precedng 30 prevous year but allowable durng the prevous year(8b of 30 PartA-OI) Any amount dsallowed under secton 43B n any precedng 31 prevous year but allowable durng the prevous year(10g of 31 PartA-OI) 32 Any other amount allowable as deducton Decrease n proft or ncrease n loss on account of ICDS adjustments and devaton n method of valuaton of stock (Column 3b + 4e of Part A- OI) 34 Total ( ) Income ( ) Profts and gans of busness or professon deemed to be under - Secton 44AD (61() of schedule P&L) 36 Secton 44ADA (62() of schedule P&L) 36 Secton 44AE (63() of schedule P&L) 36 v Secton 44B 36v v Secton 44BB 36v v Secton 44BBA 36v v Secton 44DA 36v (tem 4 of Form 3CE) b 12 Page S15

16 v Total (36 to 36v) 36v Net proft or loss from busness or professon other than speculatve and specfed busness ( v) Net Proft or loss from busness or professon other than speculatve busness and specfed 38 busness after applyng rule 7A, 7B or 8, f applcable (If rule 7A, 7B or 8 s not applcable, enter A38 same fgure as n 37) (If loss take the fgure to 2 of tem E) (38a+ 38b + 38c + 38d + 38e + 38f) a Income chargeable under Rule 7 38a b Deemed ncome chargeable under Rule 7A 38b c Deemed ncome chargeable under Rule 7B(1) 38c d Deemed ncome chargeable under Rule 7B(1A) 38d e Deemed ncome chargeable under Rule 8 38e f Income other than Rule 7A, 7B & 8 (Item No. 37) 38f Balance of ncome deemed to be from agrculture, after applyng Rule 7, 7A, 7B(1), 7B(1A) and 39 Rule 8 for the purpose of aggregaton of ncome as per Fnance Act [4b-(38a+38b+38c+38d+38e)] B Computaton of ncome from speculatve busness 40 Net proft or loss from speculatve busness as per proft or loss account (Item No. 2a) Addtons n accordance wth secton 28 to 44DA Deductons n accordance wth secton 28 to 44DA Income from speculatve busness ( ) (f loss, take the fgure to 6x of schedule CFL) B43 C Computaton of ncome from specfed busness under secton 35AD 44 Net proft or loss from specfed busness as per proft or loss account Addtons n accordance wth secton 28 to 44DA Deductons n accordance wth secton 28 to 44DA (other than deducton under secton,- () 35AD, () 32 or 35 on whch deducton u/s 35AD s clamed) 47 Proft or loss from specfed busness ( ) Deductons n accordance wth secton 35AD(1) Income from Specfed Busness (47-48) (f loss, take the fgure to 7x of schedule CFL) C49 Relevant clause of sub-secton (5) of secton 35AD whch covers the specfed busness (to be selected from 50 C50 drop down menu) D Income chargeable under the head Profts and gans D from busness or professon (A38 + B43 + D C49) E Intra head set off of busness loss of current year Sl. Type of Busness ncome Loss to be set off (Fll ths row only f fgure s negatve) Income from speculatve busness Income from specfed busness v Total loss set off ( + ) v Loss remanng after set off ( v) Income of current year (Fll ths column only f fgure s zero or postve) Busness loss set off Busness ncome remanng after set off (1) (2) (3) = (1) (2) NOTE Please nclude the ncome of the specfed persons referred to n Schedule SPI whle computng the ncome under ths head (B43) (C49) (A38) Deprecaton on Plant and Machnery (Other than assets on whch full captal expendture s allowable as deducton Schedule DPM under any other secton) 1 Block of assets Plant and machnery DEPRECIATION ON PLANT AND MACHINERY 2 Rate (%) 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 () () () Page S16

17 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 s 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 Addtonal deprecaton relatng to mmedately precedng year' on asset put to use for less than 180 days 15 Total deprecaton ( ) 16 Deprecaton dsallowed under secton 38(2) of the I.T. Act (out of column 15) 17 Net aggregate deprecaton (15-16) 18 Proportonate aggregate deprecaton allowable n the event of successon, amalgamaton, demerger etc. (out of column 17) 19 Expendture ncurred n connecton wth transfer of asset/ assets 20 Captal gans/ loss under secton 50 ( ) (enter negatve only f block ceases to exst) 21 Wrtten down value on the last day of prevous year ( ) (enter 0 f result s negatve) Schedule DOA Deprecaton on other assets (Other than assets on whch full captal expendture s allowable as deducton) 1 Block of assets Land Buldng (not ncludng land) Furnture and Intangble Shps fttngs assets 2 Rate (%) Nl DEPRECIATION ON OTHER ASSETS 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 s negatve) 10 Deprecaton on 6 at full rate 11 Deprecaton on 9 at half rate 12 Total deprecaton (10+11) 13 Deprecaton dsallowed under secton 38(2) of the I.T. Act (out of column 12) 14 Net aggregate deprecaton (12-13) 15 Proportonate aggregate deprecaton allowable n the event of successon, amalgamaton, demerger etc. (out of column 14) 16 Expendture ncurred n connecton wth transfer of asset/ assets 17 Captal gans/ loss under secton 50 ( ) (enter negatve only f block ceases to exst) 18 Wrtten down value on the last day of prevous year ( ) (enter 0 f result s negatve) () () () (v) (v) (v) (v) Page S17

18 Summary of deprecaton on assets (Other than assets on whch full captal expendture s allowable as deducton under Schedule DEP any other secton) 1 Plant and machnery SUMMARY OF DEPRECIATION ON ASSETS a Block enttled for 15 per cent 1a ( Schedule DPM -17 or 18 as applcable) b Block enttled for 30 per cent 1b ( Schedule DPM - 17 or 18 as applcable) c Block enttled for 40 per cent 1c ( Schedule DPM - 17 or 18 as applcable) d Total deprecaton on plant and machnery ( 1a + 1b + 1c) 1d 2 Buldng (not ncludng land) a Block enttled for 5 per cent 2a (Schedule DOA- 14 or 15 as applcable) b Block enttled for 10 per cent 2b (Schedule DOA- 14 or 15 as applcable) c Block enttled for 40 per cent 2c (Schedule DOA- 14v or 15v as applcable) d Total deprecaton on buldng (total of 2a + 2b + 2c) 2d 3 Furnture and fttngs(schedule DOA- 14v or 15v as applcable) 3 4 Intangble assets (Schedule DOA- 14v or 15v as applcable) 4 5 Shps (Schedule DOA- 14v or 15v as applcable) 5 6 Total deprecaton (1d+2d+3+4+5) 6 Schedule DCG Deemed Captal Gans on sale of deprecable assets 1 Plant and machnery a Block enttled for 15 per cent 1a (Schedule DPM - 20) b Block enttled for 30 per cent 1b (Schedule DPM 20) c Block enttled for 40 per cent 1c (Schedule DPM - 20) d Total ( 1a +1b + 1c) 2 Buldng (not ncludng land) DEEMED CAPITAL GAINS a Block enttled for 5 per cent 2a (Schedule DOA- 17) b Block enttled for 10 per cent 2b (Schedule DOA- 17) c Block enttled for 40 per cent (Schedule 2c DOA- 17v) d Total ( 2a + 2b + 2c) 2d 3 Furnture and fttngs ( Schedule DOA- 17v) 3 4 Intangble assets (Schedule DOA- 17v) 4 5 Shps (Schedule DOA- 17v) 5 6 Total ( 1d+2d+3+4+5) 6 1d Schedule ESR Expendture on scentfc Research etc. (Deducton under secton 35 or 35CCC or 35CCD) Sl No Expendture of the nature referred to n secton (1) Amount, f any, debted to proft and loss account (2) Amount of deducton allowable (3) Amount of deducton n excess of the amount debted to proft and loss account (4) = (3) - (2) 35(1)() v V v v v x 35(1)() 35(1)(a) 35(1)() 35(1)(v) 35(2AA) 35(2AB) 35CCC 35CCD X Total In case any deducton s clamed under sectons 35(1)() or 35(1)(a) or 35(1)() or 35(2AA), please provde the detals as per NOTE Schedule RA. Page S18

19 Schedule CG Captal Gans A Short-term Captal Gans (STCG) (Sub-tems 4 and 5 are not applcable for resdents) 1 From sale of land or buldng or both (fll up detals separately for each property) a Full value of consderaton receved/recevable a Value of property as per stamp valuaton authorty a Full value of consderaton adopted as per secton 50C for the purpose of Captal Gans () [n case (a) does not exceed 1.05 tmes a (a), take ths fgure as (a), or else take (a)] b Deductons under secton 48 Cost of acquston wthout ndexaton b Cost of Improvement wthout ndexaton b Expendture wholly and exclusvely n connecton wth transfer b v Total (b + b + b) bv c Balance (a bv) 1c d Deducton under secton 54B/54D/ 54G/54GA (Specfy detals n tem D below) 1d e Short-term Captal Gans on Immovable property (1c - 1d) A1e f In case of transfer of mmovable property, please furnsh the followng detals (see note) S.No. Name of buyer(s) PAN of buyer(s) Percentage share Amount Address of property Pn code NOTE Furnshng of PAN s mandatory, f the tax s deduced under secton 194-IA or s quoted by buyer n the documents. In case of more than one buyer, please ndcate the respectve percentage share and amount. Short-term Captal Gans 2 From slump sale a Full value of consderaton 2a (5 of Form 3CEA) b Net worth of the under takng or dvson 2b (6(e) of Form 3CEA) c Short term captal gans from slump sale (2a-2b) A2c From sale of equty share or unt of equty orented Mutual Fund (MF) or unt of a busness trust on whch STT s pad under secton 111A or 115AD(1)() provso (for FII) a Full value of consderaton 3a b Deductons under secton 48 Cost of acquston wthout ndexaton b Cost of Improvement wthout ndexaton b Expendture wholly and exclusvely n connecton wth transfer b v Total ( + + ) bv c Balance (3a bv) 3c d Loss to be dsallowed u/s 94(7) or 94(8)- for example f asset bought/acqured wthn 3 months pror to record date and dvdend/ncome/bonus unts are receved, then loss arsng out of sale of such asset to be gnored (Enter postve value only) 3d e Short-term captal gan on equty share or equty orented MF (STT pad) (3c +3d) A3e For NON-RESIDENT, not beng an FII- from sale of shares or debentures of an Indan company (to be computed wth foregn exchange adjustment under frst provso to secton 48) a STCG on transactons on whch securtes transacton tax (STT) s pad A4a b STCG on transactons on whch securtes transacton tax (STT) s not pad A4b For NON-RESIDENTS- from sale of securtes (other than those at A3 above) by an FII as per secton 115AD a In case securtes sold nclude shares of a company other than quoted shares, enter the followng detals a Full value of consderaton receved/recevable n respect of unquoted shares b Far market value of unquoted shares determned n the prescrbed manner c Full value of consderaton n respect of unquoted shares adopted as per secton 50CA for the purpose of Captal Gans (hgher of a or b) Full value of consderaton n respect of securtes other than unquoted shares Total (c + ) b Deductons under secton 48 Cost of acquston wthout ndexaton b Cost of mprovement wthout ndexaton b Expendture wholly and exclusvely n connecton wth transfer b v Total ( + + ) bv c Balance (5a bv) 5c c a Page S19

20 d Loss to be dsallowed u/s 94(7) or 94(8)- for example f securty bought/acqured wthn 3 months pror to record date and dvdend/ncome/bonus unts are receved, then loss arsng out of sale of such securty to be gnored (Enter postve value only) e Short-term captal gan on sale of securtes (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 In case assets sold nclude shares of a company other than quoted shares, enter the followng detals a Full value of consderaton receved/recevable n respect of unquoted shares b Far market value of unquoted shares determned n the prescrbed manner c Full value of consderaton n respect of unquoted shares c adopted as per secton 50CA for the purpose of Captal Gans (hgher of a or b) Full value of consderaton n respect of assets other than unquoted shares Total (c + ) a b Deductons under secton 48 Cost of acquston wthout ndexaton b Cost of Improvement wthout ndexaton b Expendture wholly and exclusvely n connecton wth transfer b v Total ( + + ) bv c Balance (6a bv) 6c d In case of asset (securty/unt) loss to be dsallowed u/s 94(7) or 94(8)- for example f asset bought/acqured wthn 3 months pror to record date and dvdend/ncome/bonus unts are receved, then loss arsng out of sale of such asset to be gnored (Enter postve value only) 6d e Deemed short term captal gans on deprecable assets (6 of schedule- DCG) 6e f Deducton under secton 54D/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 captal gans a Whether any amount of unutlzed captal gan on asset transferred durng the prevous years shown below was deposted n the Captal Gans Accounts Scheme wthn due date for that year? Yes No Not applcable. If yes, then provde the detals below Sl. Prevous year n whch asset transferred Secton under whch deducton clamed n that year D/54G/54GA New asset acqured/constructed 5d Year n whch asset Amount utlsed out of acqured/constructed Captal Gans account Amount not used for new asset or remaned unutlzed n Captal gans account (X) B b Amount deemed to be short term captal gans u/s 54B/54D/54G/54GA, other than at a Total amount deemed to be short term captal gans (X + X + b) A7 8 Pass Through Income n the nature of Short Term Captal Gan, (Fll up schedule PTI) (A8a + A8b + A8c) A8 9 a Pass Through Income n the nature of Short Term Captal Gan, 15% b Pass Through Income n the nature of Short Term Captal Gan, 30% Pass Through Income n the nature of Short Term Captal Gan, chargeable at c A8c applcable rates Amount of STCG ncluded n A1-A8 but not chargeable to tax or chargeable at specal rates as per DTAA Sl. Amount of No. ncome Item No. A1 to A8 above n whch ncluded Country name & Code Artcle of DTAA Rate as per Whether TRC Treaty obtaned (enter NIL, f (Y/N) not chargeable) Secton of I.T. Act A8a A8b Rate as per I.T. Act Applcable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of STCG not chargeable to tax as per DTAA b Total amount of STCG chargeable to tax at specal rates as per DTAA A9b 10 Total Short-term Captal Gan (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7+A8 A9a) A10 B Long-term captal gan (LTCG) (Sub-tems 5, 6, 7, 8 & 9 are not applcable for resdents) 1 From sale of land or buldng or both (fll up detals separately for each property) Longterm Captal Gans a Full value of consderaton receved/recevable a Value of property as per stamp valuaton authorty a A9a Page S20

21 Full value of consderaton adopted as per secton 50C for the purpose of Captal Gans [n case (a) does not exceed 1.05 tmes (a), take ths fgure as (a), or else take (a)] b Deductons under secton 48 Cost of acquston wth ndexaton Cost of Improvement wth ndexaton Expendture wholly and exclusvely n connecton wth transfer v Total (b + b + b) c Balance (a bv) Deducton under secton 54/54B/54D/54EC/54F/54G/54GA/54GB d 1d (Specfy detals n tem D below) e Long-term Captal Gans on Immovable property (1c - 1d) B1e f In case of transfer of mmovable property, please furnsh the followng detals (see note) S.No. Name of buyer(s) PAN of buyer(s) Percentage share Amount Address of property Pn code a b b b bv 1c NOTE Furnshng of PAN s mandatory, f the tax s deduced under secton 194-IA or s quoted by buyer n the documents. In case of more than one buyer, please ndcate the respectve percentage share and amount. 2 From slump sale a Full value of consderaton 2a (5 of Form 3CEA) b Net worth of the under takng or dvson 2b (6(e) of Form 3CEA) c Balance (2a 2b) d Deducton u/s 54EC /54F (Specfy detals n tem D below) e Long term captal gans from slump sale (2c-2d) 3 From sale of bonds or debenture (other than captal ndexed bonds ssued by Government) 4 a Full value of consderaton 3a b Deductons under secton 48 Cost of acquston wthout ndexaton Cost of mprovement wthout ndexaton Expendture wholly and exclusvely n connecton wth transfer v Total (b + b +b) c Balance (3a bv) 3c d Deducton under sectons /54F (Specfy detals n tem D below) 3d e LTCG on bonds or debenture (3c 3d) B3e From sale of, () lsted securtes (other than a unt) or zero coupon bonds where provso under secton 112(1) s applcable () GDR of an Indan company referred n sec. 115ACA a Full value of consderaton 4a b Deductons under secton 48 Cost of acquston wthout ndexaton b Cost of mprovement wthout ndexaton b Expendture wholly and exclusvely n connecton wth transfer b v Total (b + b +b) bv c Balance (4a bv) 4c d Deducton under secton 54F (Specfy detals n tem D below) 4d e Long-term Captal Gans on assets at B4 above (4c 4d) 5 From sale of equty share n a company or unt of equty orented fund or unt of a busness trust on whch STT s pad under secton 112A a Full value of consderaton 5a b Deductons under secton 48 Cost of acquston wthout ndexaton (hgher of A and B) b A Cost of acquston A B If the long term captal asset was acqured before , lower of B1 and B2 1 Far Market Value of captal asset as per secton 55(2)(ac) B1 2 Full value of consderaton B2 Cost of mprovement wthout ndexaton b Expendture wholly and exclusvely n connecton wth transfer b v Total deductons (b + b +b) bv c Balance (5a bv) 5c d Less- LTCG threshold lmt as per secton 112A (5c Rs. 1 lakh) 5d e Deducton under sectons 54F (Specfy detals n tem D below) f Long-term Captal Gans on sale of captal assets at B5 above (5d 5e) 2c 2d b b b bv B 5e B2e B4e B5f Page S21