INDIAN INCOME TAX RETURN

Transcription

1 FORM ITR-4 INDIAN INCOME TAX RETURN ( For ndvduals & HUFs havng ncome from a propretory busness or professon) (Please see Rule 12 of the Income-tax Rules,1962) Assessment Year (Also see attached nstructons) Part A-GEN GENERAL Frst name Mddle name Last name PAN PERSONAL INFORMATION FILING STATUS Flat/Door/Block No Road/Street/Post Offce Town/Cty/Dstrct Emal Address Desgnaton of Assessng Offcer (Ward/Crcle) Name Of Premses/Buldng/Vllage Area/localty State Pn code (STD code)-phone Number Status (Tck) Indvdual Date of Brth (DD/MM/YYYY) ( n case of ndvdual) / / HUF Sex (n case of ndvdual) (Tck) Male Female Employer Category(f n employment) (Tck) ( ) Govt PSU Others Return fled under Secton [Please see nstructon number9()] Whether orgnal or Revsed return? (Tck) Orgnal Revsed If revsed, then enter Recept No and Date of flng orgnal return (DD/MM/YYYY) / / Resdental Status (Tck) Resdent Non-Resdent Resdent but Not Ordnarly Resdent Whether ths return s beng fled by a representatve assessee? (Tck) Yes No If yes, please furnsh followng nformaton - (a) (b) Name of the representatve 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) Date of audt report. For Offce Use Only For Offce Use Only Recept No Date Seal and Sgnature of recevng offcal

2 Nature of busness or professon, f more than one busness or professon ndcate the three man actvtes/ products NATURE OF BUSINESS S.No. () () () Code [Please see nstructon No.9()] Trade name of the propretorshp, f any Descrpton BALANCE SHEET AS ON 31 Part A-BS ST DAY OF MARCH, 2007 OF THE PROPRIETORY BUSINESS (fll tems 1 to 5 n a case where regular books of accounts are mantaned, otherwse fll tem 6) 1 Propretor s fund a Propretor s captal a SOURCES OF FUNDS b Reserves and Surplus Revaluaton Reserve b Captal Reserve Statutory Reserve v Any other Reserve v Total (b + b + b + bv) c Total propretor s fund (a + bv) 2 Loan funds a Secured loans Foregn Currency Loans a b b bv bv 1c Rupee Loans A From Banks B From others A B C Total ( A + B) Total (a + ac) b Unsecured loans C a 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 1 Fxed assets a Gross: Block b Deprecaton c Net Block (a b) 1a 1b 1c APPLICATION OF FUNDS d Captal work-n-progress 1d 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 Trade 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 1e a bv 2c

3 NO ACCOUNT CASE 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 Balance wth Revenue Authortes v Total (b + b + b ) 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 B Provson for Wealth Tax Provson for Leave C encashment/superannuaton/gratuty D Other Provsons E Total (A + B + C + D ) Total (E + E) 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 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, 2007, 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 b b b A B C D A B C D 4b 4c E C av bv 3c E E d 3e 4d 6a 6b 6c 6d Proft and Loss Account for the prevous year of the propretory busness Part A-P& L (fll tems 1 to 50 n a case where regular books of accounts are mantaned, otherwse fll tem 51) Sales/ Gross recepts of busness or professon 1 1 (Net of returns and refunds and duty or tax, f any) CREDITS 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 2a 2b 2c 2d

4 DEBITS TO PROFIT AND LOSS ACCOUNT e Total of dutes, taxes and cess, receved or recevable(2a+2b+2c+2d) 2e 3 Other ncome a Rent 3a b Commsson 3b c Dvdend 3c d Interest 3d e Proft on sale of fxed assets 3e f Proft on sale of nvestment beng securtes chargeable to Securtes Transacton Tax (STT) 3f g Proft on sale of other nvestment 3g h Proft on account of currency fluctuaton 3h Agrculture ncome 3 j Any other ncome 3j k Total of other ncome (3a to 3j) 3k 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 8a b Counter valng duty 8b c Specal addtonal duty 8c d Unon excse duty 8d e Servce tax 8e f VAT/ Sales tax 8f g Any other tax, pad or payable 8g 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 Compensaton to employees a Salares and wages 15a b Bonus 15b c Rembursement of medcal expenses 15c d Leave encashment 15d e Leave travel benefts 15e f Contrbuton to approved superannuaton fund 15f g Contrbuton to recognsed provdent fund 15g h Contrbuton to recognsed gratuty fund 15h Contrbuton to any other fund 15 j Any other beneft to employees n respect of whch an expendture has been ncurred 15j k Total compensaton to employees (15a+15b+15c+15d+15e+15f+15g+15h+15+15j) 15k 16 Insurance a Medcal Insurance 16a b Lfe Insurance 16b c Keyman s Insurance 16c d Other Insurance 16d e Total expendture on nsurance (16a+16b+16c+16d) 16e 17 Workmen and staff welfare expenses Entertanment Hosptalty 19

5 TAX PROVISIONS AND APPROPRIATIONS NO ACCOUNT CASE 20 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 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 Proft before nterest, deprecaton and taxes [5 ( h + 9 to l + 16e + 17 to f + 35 to 39)] 41 Interest Deprecaton Proft before taxes ( ) Provson for current 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 propretor s account (48 49) In a case where regular books of account of busness or professon are not mantaned, furnsh the followng nformaton for prevous year n respect of busness or professon a Gross recepts 51a b Gross proft 51b c Expenses 51c d Net proft 51d 34e 34f 40 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 3 Effect on the proft because of devaton, f any, n the method of accountng employed n the 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) 3

6 c Is there any change n stock valuaton method (Tck) Yes No 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 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 refunds are admtted as due by the authortes concerned c escalaton clams accepted durng the prevous year d any other tem of ncome e captal recept, f any 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 b Premum pad for nsurance on the health of employees c Any sum pad to an employee as bonus or commsson for servces rendered, where such sum was otherwse payable to hm as profts or dvdend. d Any amount of nterest pad n respect of borrowed captal e Amount of dscount on a zero-coupon bond f Amount of contrbutons to a recognsed provdent fund g Amount of contrbutons to an approved superannuaton fund h Amount of contrbutons to an approved gratuty Amount of contrbutons to any other fund j Amount of bad and doubtful debts k Provson for bad and doubtful debts l Amount transferred to any specal reserve m Expendture for the purposes of promotng famly plannng amongst employees 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 welfare of employees to the extent credted to the employees account on or before the due date o Any other dsallowance p Total amount dsallowable under secton 36 (total of 6a to 6o) 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 securtes transacton tax Ab c Amount pad as frnge beneft tax d Amount of tax or rate leved or assessed on the bass of profts 5a 5b 5c 5d 5e 6a 6b 6c 6d 6e 6f 6g 6h 6 6j 6k 6l 6m 6n 6o Ac Ad 4d 5f 6p

7 e Amount pad as wealth tax Amount of nterest, salary, bonus, commsson f Af or remuneraton pad to any partner or member g Any other dsallowance Ag h Total amount dsallowable under secton 40(total of Aa to Ag) 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 n excess of twenty thousand rupees, pad otherwse than by account payee cheque or account payee bank draft 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 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:- 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 12a b Servce tax 12b c VAT/sales tax 12c d Any other tax 12d e Total amount outstandng (total of 12a to 12d) 12e 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) Ae 9a 9b 9c 9d 9e 8Ah 8B 9f 10g 11g 15

8 Part A QD QUANTITATIVE 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 6f 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 7f Part B - TI Computaton of total ncome 1 Salares (6 of Schedule S) 1 TOTAL INCOME 2 Income from house property (4c of Schedule-HP) (enter nl f loss) 2 3 Profts and gans from busness or professon Proft and gans from busness other than speculatve busness (A37 of Schedule-BP) (enter nl f loss) Proft and gans from speculatve busness (B41 of Schedule-BP) (enter nl f loss) Total (3 + 3) 4 Captal gans a Short term Short-term (under secton 111A) (A7 of Schedule- CG) 4a Short-term (others) (A8 of Schedule-CG) 4a Total short-term (3a + 3a) (enter nl f loss) b Long-term (B6 of Schedule-CG) (enter nl f loss) c Total captal gans (4a + 4b) 5 Income from other sources a from sources other than from ownng race horses (3 of Schedule OS) (enter nl f loss) b from ownng race horses (4c of Schedule OS) (enter nl f loss) c Total (a + b) 6 Total ( c +5c) 6 7 Losses of current year to be set off aganst 6 (total of 2v,3v and 4v of Schedule CYLA) 7 8 Balance after set off current year losses (6 7) 8 9 Brought forward losses to be set off aganst 6 (total of 2v, 3v and 4v of Schedule BFLA) 9 10 Gross Total ncome (8-9) (also 5v of Schedule BFLA) Deductons under Chapter VI-A (s of Schedule VIA) Total ncome (10 11) Net agrcultural ncome/ any other ncome for rate purpose (4 of Schedule EI) Aggregate ncome ( ) a 4b 5a 5b 6a 6b 6c 6d 6e 6g 6h 7a 7b 7c 7d 7e 3 4c 5c

9 15 Losses of current year to be carred forward (total of x of CFL) 15 Part B - TTI Computaton of tax lablty on total ncome 1 Tax payable on total ncome a Tax at normal rates 1a b Tax at specal rates (11 of Schedule-SI) 1b c Tax Payable on Total Income (1a + 1b) 1c 2 Rebate under secton 88E (4 of Schedule-STTR) 2 COMPUTATION OF TAX LIABILITY TAXES PAID REFUND 3 Balance Tax Payable (1-2) 3 4 Surcharge on Educaton Cess on (3 + 4) 5 6 Gross tax lablty ( ) 6 7 Tax relef a Secton 89 7a b Secton 90 7b c Secton 91 7c d Total (7a + 7b + 7c) 7d 8 Net tax lablty (6 7d) 8 9 Interest payable a For default n furnshng the return (secton 234A) 9a b For default n payment of advance tax (secton 234B) 9b c For deferment of advance tax (secton 234C) 9c d Total Interest Payable (9a+9b+9c) 9d 10 Aggregate lablty (8 + 9d) Taxes Pad a Advance Tax (from Schedule-IT) 11a b TDS (total of column 7 of Schedule-TDS1 and column 7 11b of Schedule-TDS2) c TCS (column 7 of Schedule-TCS) 11c d Self Assessment Tax (from Schedule-IT) 11d e Total Taxes Pad (11a+11b+11c + 11d) 11e 12 Amount payable (Enter f 10 s greater than 11e, else enter 0) Refund (If 11e s greater than 10, also gve Bank Account detals below) Enter your bank account number (mandatory n case of refund) 15 Do you want your refund by cheque, or deposted drectly nto your bank account? (tck as applcable ) 16 In case of drect depost to your bank account gve addtonal detals MICR Code Type of Account (tck as applcable ) Savngs Current 17 E-flng Acknowledgement Number Date(DD/MM/YYYY) / / VERIFICATION I, son/ daughter of solemnly declare that to the best of my knowledge and belef, the nformaton gven n the return and 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 Income-tax for the prevous year relevant to the Assessment Year Place Date Sgn here 18 If the return has been prepared by a Tax Return Preparer (TRP) gve further detals below: Identfcaton No. of TRP Name of TRP Counter Sgnature of TRP If TRP s enttled for any rembursement from the Government, amount thereof 19 Schedule S Detals of Income from Salary Name of Employer PAN of Employer (optonal) Address of employer Town/Cty State Pn code SALARIES 1 Salary (Excludng all allowances, perqustes & proft n leu of salary) Allowances exempt under secton Allowances not exempt 3 4 Value of perqustes 4 5 Profts n leu of salary 5

10 6 Income chargeable under the Head Salares ( ) 6 Schedule HP Detals of Income from House Property Address of property 1 Town/ Cty State 1 PIN Code (Tck) f let out Name of Tenant PAN of Tenant (optonal) 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) HOUSE PROPERTY 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) NOTE 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 Please nclude the ncome of the specfed persons referred to n Schedule SPI whle computng the ncome under ths head 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 51d 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 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 INCOME FROM BUSINESS OR PROFESSION 5 Income credted to Proft and Loss account (ncluded n 1)whch s exempt

11 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 and enter) 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 (8Ah 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 24 Total ( ) Deducton allowable under secton 32(1)() Amount of deducton under secton 35 n excess of the amount debted to proft and loss account (tem v(4) of Schedule ESR) 27 Any amount dsallowed under secton 40 n any precedng prevous year but allowable durng the prevous year(8bof Part-OI) 28 Any amount dsallowed under secton 43B n any 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 - Secton 44AD 33 Secton 44AE Secton 44AF v Secton 44B v Secton 44BB v Secton 44BBA v 33v 33v

12 v Secton 44BBB 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) 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) 35 10B (f of Schedule-10B) 35 v 10BA (f of Schedule-10BA) 35v 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 after applyng rule 7A, 7B or 7C A37 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 ( ) B41 C Income chargeable under the head Profts and gans (A37+B41) C NOTE Please nclude the ncome of the specfed persons referred to n Schedule SPI whle computng the ncome under ths head 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 ( ) 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) 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* ( ) 17 Wrtten down value on the last day of prevous year* ( ) () () () (v) (v) (v) (v) Schedule DOA Deprecaton on other assets 1 Block of assets Buldng Furnture and fttngs Intangble assets Shps 2 Rate (%) 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 () () () (v) (v) (v)

13 durng the prevous year out of 3 or 4 6 Amount on whch deprecaton at full rate to be allowed ( ) 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) 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* ( ) 17 Wrtten down value on the last day of prevous year* ( ) 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 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 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)

14 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)() v v v v 35(1)() 35(1)() 35(1)(v) 35(2AA) 35(2AB) 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 CAPITAL GAINS 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 54/54B/54D/54EC/ 1d 54F/54G/54GA 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 3 From other assets 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 ( + + ) bv c Balance (3a bv) 3c d Loss, f any, to be gnored under secton 94(7) or 3d 94(8) d Exempton under secton 54/54B/54D/54EC/ 3e 54F/54G/54GA e Short-term captal gan (3c 3d 3e) 3f 4 Deemed short captal gan on deprecable assets (6 of Schedule-DCG) 4 5 Amount deemed to be short term captal gans under sectons 54/54B/54D/54EC/54ED/ 5 54F/54G/54GA 6 Total short term captal gan (1e e +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 54/54B/54D/54EC/ 1d 54F/54G/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

15 NOTE 3 Other assets for whch opton under provso to 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 54/54B/54D/54EC/ 3d 54F/54G/54GA e Net balance (3c 3d) 3e 4 Other assets for whch opton under provso to 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 54/54B/54D/54EC/ 4d 54F/54G/54GA e Net balance 4e 5 Amount deemed to be long term captal gans under sectons 54/54B/54D/54EC/ 54ED/ 5 54F/54G/54GA 6 Total long term captal gan (1e e + 4e + 5) B6 C Income chargeable under the head CAPITAL GAINS (A8 + B6) D Informaton about accrual/recept of captal gan 1 Date Upto 15/9 16/9 to 15/12 () () 2 Long- term 3 Short-term 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 C 16/3 to 31/3 (v) Schedule OS 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 f Deprecaton f Total f g Balance (1e f) 1g 2 Wnnngs from lotteres, crossword puzzles, races, etc. 2 OTHER SOURCES 3 Income from other sources (other than from ownng race horses) (1g + 2) 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 (1g c) 5 NOTE Please nclude the ncome of the specfed persons referred to n Schedule SPI whle computng the ncome under ths head Schedule CYLA Sl.No CURRENT YEAR LOSS ADJUSTMENT Head/ Source of Income Salares House property Detals of Income after set-off of current years losses Income of current year (Fll ths column only f ncome s zero or postve) House property loss of the current year set off Total loss (4c of Schedule HP) Busness Loss (other than speculaton loss) of the current year set off Total loss (A37 of Schedule- BP) 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 =

16 Busness(ncludng speculaton proft) v Short-term captal gan v Long term captal gan v Other sources (ncl proft from ownng race horses) v Total loss set off v Loss remanng after set-off Schedule BFLA Detals of Income after Set off of Brought Forward Losses of earler years Sl. No. Head/ Source of Income Income after set off, f any, of current year s losses as per 5 of Schedule CYLA) Brought forward loss set off Brought forward deprecaton set off BROUGHT FORWARD LOSS ADJUSTMENT Salares House property Busness (ncludng speculaton proft) v Short-term captal gan v Long-term captal gan v Other sources (ncludng proft from ownng race horses) v Total of brought forward loss set off v Current year s ncome remanng after set off Total ( v5+v5+v5) Brought forward allowance under secton 35(4) set off Current year s ncome remanng after set off Schedule CFL Detals of Losses to be carred forward to future Years Sl. No. Assessment Year 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 Other loss (other sources loss than loss from (from ownng race horses) 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) 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) DEDUCTIONS U/S 10A 1f 2d

17 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 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 Schedule 10B DEDUCTIONS U/S 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) a b c d e f Schedule 10BA DEDUCTIONS U/S 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) a b c d e f Schedule 80G Detals of donatons enttled for deducton under secton 80G A Donatons enttled for 100% deducton DETAILS OF DONATIONS v v v Total Name and address of donee B Donatons enttled for 50% deducton where donee not requred to be approved under secton 80G(5) (v) Name and address of donee v v v Total A A A Av Av Av B B B Bv Bv Bv Amount of donaton Amount of donaton

18 C Donatons enttled for 50% deducton where donee s requred to be approved under secton 80G(5) (v) Name and address of donee PAN of donee Amount of donaton v v v Total Cv D Total donatons (Av + Bv + Cv) D C C C 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] f Total deductons under secton 80-IA (a + b + c + d) DEDUCTIONS U/S 80-IA a b c d e f 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) DEDUCTIONS U/S 80-IB a b c d e f g h j k l m n Schedule 80-IC Deductons under secton 80-IC 1 Deducton n respect of ndustral undertakng located n Skkm 1 DEDUCTIONS U/S 80-IC 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 a Assam b Arunachal Pradesh c Manpur d Mzoram 4a 4b 4c 4d

19 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 ( h) 5 Schedule VI-A Deductons under Chapter VI-A (Secton) a 80C j 80GGC TOTAL DEDUCTIONS b 80CCC k 80IA (f of Schedule 80-IA) c 80CCD l 80IAB d 80D m 80IB (n of Schedule 80-IB e 80DD n 80IC (5 of Schedule 80-IC) f 80DDB o 80JJA g 80E p 80QQB h 80G q 80RRB 80GG r 80U s Total deductons under Chapter VI-A (Total of a to r) s Schedule STTR Rebate under secton 88E 1 Income arsng from transactons chargeable to Securtes Transacton Tax (STT) chargeable under the head Proft from busness or professon and ncluded n the gross total ncome beng from non speculatve busness ncluded n A34 1 of Schedule BP Beng from speculatve busness ncluded n B38 of Schedule BP 1 Total STT REBATE 2 Tax payable on (1)() above on average rate of tax 2 3 STT pad durng the year on the transactons chargeable 3 to STT whch have been entered nto n the course of busness durng the year 4 Rebate under secton 88E, lower of (2) and (3) 4 1 Schedule SPI Income of specfed persons(spouse, mnor chld etc) ncludable n ncome of the assessee Sl No Name of person PAN of person (optonal) Relatonshp Nature of Income Amount (Rs) 1 2 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 Total (1 to 10 ) FIRMS IN WHICH PRATNR Schedule IF Informaton regardng partnershp frms n whch you are partner Number of frms n whch you are partner Frm No Name of the Frm PAN of the frm Percentage Share n the proftof the frm Total Amount of share n the proft Captal balance on 31 st March n the frm

20 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 AIR Other Informaton (Informaton relatng to Annual Informaton Return) [Please see nstructon number-9(v) for code] Sl Code of Transacton Amount (Rs) Sl Code of Transacton Amount (Rs) Schedule IT Sl No TAX PAYMENTS v v Detals of Advance Tax and Self Assessment Tax Payments of Income-tax Name of Bank & Branch BSR Code Date of Depost (DD/MM/YYYY) Seral Number of Challan Amount (Rs) NOTE Enter the totals of Advance tax and Self Assessment tax n Sl No. 9a & 9c of PartB-TTI Schedule TDS1 TDS ON SALARY Sl No Detals of Tax Deducted at Source from Salary [As per Form 16 ssued by Employer(s)] Name and address of the Employer Income Deducton chargeable under under Chapter VI-A Salares Tax Deducton Account Number (TAN) of the Employer Tax payable (ncl. surch. and edn. cess) Total tax deposted Tax payable/ refundable (1) (2) (3) (4) (5) (6) (7) (8) Schedule TDS2 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 deposted Amount out of (6) clamed for ths year (1) (2) (3) (4) (5) (6) (7) I 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 deposted 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

21 Instructons for fllng out FORM ITR-4 1. Legal status of nstructons These nstructons though stated to be non-statutory, may be taken as gudelnes for fllng the partculars n ths Form. In case of any doubt, please refer to relevant provsons of the Income-tax Act, 1961 and the Income-tax Rules, Assessment Year for whch ths Form s applcable Ths Form s applcable for assessment year only. 3. Who can use ths Form Ths Form can be used person beng an ndvdual or a Hndu Undvded famly who s carryng out a propretory busness or professon. 4. Annexure-less Form No document (ncludng TDS/ TCS certfcate, report of audt) should be attached to ths form. Offcal recevng the return has been nstructed to detach all documents enclosed wth ths form and return the same to the assessee. 5. Manner of flng ths Form Ths Form can be submtted to the Income Tax Department n any of the followng manners, - () by furnshng the return n a paper form; () by furnshng the return electroncally under dgtal sgnature; () by transmttng the data n the return electroncally and thereafter submttng the verfcaton of the return n Form ITR-V; (v) by furnshng a bar-coded paper return. Where the form s furnshed n the manner mentoned at 5(), you need to prnt out two copes of Form ITR-V. Both copes should be verfed by the assessee and submtted to the Income-tax Department. The recevng offcal shall return one copy after affxng the stamp and seal. 6. Fllng out the acknowledgement Where the form s furnshed n the manner mentoned at 5() or 5(v), acknowledgement slp attached wth ths Form should be duly flled out. 7. Form not to be flled n duplcate Ths form s not requred to be fled n duplcate. 8. Intmaton of processng under secton 143(1) The acknowledgement of the return s deemed to be the ntmaton of processng under secton 143(1). No separate ntmaton wll be sent to the taxpayer unless there s a demand or refund. 9. Codes for fllng out ths Form Some of the detals n ths form have to be flled out on the bass of the relevant codes. These are as under:- () The code (to be flled n the secton Flng Status on frst page) for sectons under whch the return s fled are as under:- Sl.No. How the return s fled Code. Voluntarly before the due date ( ) 11. Voluntarly after the due date 12. In response to notce under secton 142(1) 13 v. In response to notce under secton v. In response to notce under secton 153A 15 () The codes for nature of busness to be flled n Part-A- Nature of busness are as under- Sector Sub-Sector Code (1) Agro-based ndustres 0101 Manufacturng Automoble and Auto parts 0102 Industry Cement 0103 Damond cuttng 0104 Drugs and Pharmaceutcals 0105 Electroncs ncludng Computer Hardware 0106 Engneerng goods 0107 Fertlzers, Chemcals, Pants 0108 Flour & Rce Mlls 0109 Food Processng unts 0110 Marble & Grante 0111 Paper 0112 Petroleum and Petrochemcals 0113 Power and energy 0114 Prntng & Publshng 0115 Rubber 0116 Steel 0117 Sugar 0118 Tea, Coffee 0119 Textles, handloom, Power looms 0120 Tobacco 0121 Tyre 0122 Vanaspat & Edble Ols 0123

22 (2) Tradng (3) Commsson Agents (4) Bulders (5) Contractors (6) Professonals (7) Servce Sector (8) Fnancal Servce Sector (9) Entertanment Industry Others 0124 Chan Stores 0201 Retalers 0202 Wholesalers 0203 Others 0204 General Commsson Agents 0301 Bulders 0401 Estate Agents 0402 Property Developers 0403 Others 0404 Cvl Contractors 0501 Excse Contractors 0502 Forest Contractors 0503 Mnng Contractors 0504 Others 0505 Chartered Accountants, Audtors, etc Fashon desgners 0602 Legal professonals 0603 Medcal professonals 0604 Nursng Homes 0605 Specalty hosptals 0606 Others 0607 Advertsement agences 0701 Beauty Parlours 0702 Consultancy servces 0703 Courer Agences 0704 Computer tranng/educatonal and coachng nsttutes 0705 Forex Dealers 0706 Hosptalty servces 0707 Hotels 0708 I.T. enabled servces, BPO servce provders 0709 Securty agences 0710 Software development agences 0711 Transporters 0712 Travel agents, tour operators 0713 Others 0714 Bankng Companes 0801 Cht Funds 0802 Fnancal Insttutons 0803 Fnancal servce provders 0804 Leasng Companes 0805 Money Lenders 0806 Non-Bankng Fnance Companes 0807 Share Brokers, Sub-brokers, etc Others 0809 Cable T.V. productons 0901 Flm dstrbuton 0902 Flm laboratores 0903 Moton Pcture Producers 0904 Televson Channels 0905 Others 0906 () In Schedule SI, the codes for the sectons whch prescrbed specal rates of tax for the ncome mentoned theren are as under:- Sl. No. Nature of ncome Secton Rate of tax Secton code 1. Tax on accumulated balance of recognsed 111 To be computed n 1 provdent fund accordance wth rule 9(1) of Part A of fourth Schedule 2. Short term captal gans 111A 10 1A 3. Long term captal gans (wth ndexng) Long term captal gans (wthout ndexng) Dvdends, nterest and ncome from unts purchase n foregn currency 115A(1)(a) 20 5A1a

23 6. Income from royalty or techncal servces where agreement entered between to n case of royalty and between and , and agreement s approved by the Central Government. Paragraph EII of Part I of frst schedule of Fnance Act 7. Income from royalty & techncal servces 115A(1)(b) f agreement s entered on or before Income from royalty & techncal servces 115A(1)(b) f agreement s entered on or after but before Income from royalty & techncal servces 115A(1)(b)f agreement s on or after Income receved n respect of unts purchase n foregn currency by a off-shore fund 11. Income by way of long-term captal gans arsng from the transfer of unts purchase n foregn currency by a off-shore fund 12. Income from bonds or GDR purchases n foregn currency or captal gans arsng from ther transfer n case of a non-resdent 13. Income from GDR purchased n foregn currency or captal gans arsng from ther transfer n case of a resdent 50 FA 30 5A1b1 20 5A1b2 10 5A1b3 115AB(1)(a) 10 5AB1a 115AB(1)(b) 10 5AB1b 115AC(1) 10 5AC 115ACA(1) 10 5ACA 14. Profts and gans of lfe nsurance busness 115B B 15. Wnnngs from lotteres, crosswords puzzles, races ncludng horse races, card games and other games of any sort or gamblng or bettng of any form or nature whatsoever 115BB 30 5BB 16. Tax on non-resdents sportsmen or sports assocatons 17. Tax on ncome from unts of an open ended equty orented fund of the Unt Trust of Inda or of Mutual Funds 115BBA 10 5BBA 115BBB 10 5BBB 18. Anonymous donatons 115BBC 30 5BBC 19. Investment ncome 115E(a) 20 5Ea 20. Income by way of long term captal gans 115E(b) 10 5Eb () In Schedule AIR, the detals of followng transactons, f any, entered by you durng the fnancal year are to be entered. (If a transacton s not entered, please leave blank the relevant column n ths tem). Sl.No. Code Nature of transacton Cash deposts aggregatng to ten lakh rupees or more n a year n any savngs account by you mantaned n a bankng company to whch the Bankng Regulaton Act, 1949 (10 of 1949), appled (ncludng any bank or bankng nsttuton referred to n secton 51 of that Act) Payment made by you aganst blls rased n respect of a credt card aggregatng to two lakh rupees or more n a year Payment made by you of an amount of two lakh rupees or more for purchase of unts of Mutual Fund Payment made by you of an amount of fve lakh rupees or more for acqurng bonds or debentures ssued by a company or nsttuton Payment made by you of an amount of one lakh rupees or more for acqurng shares ssued by a company Purchase by you of any mmovable property valued at thrty lakh rupees or more Sale by you of any mmovable property valued at thrty lakh rupees or more Payment made by you of an amount of fve lakh rupees or more n a year for nvestment n bonds ssued by Reserve Bank of Inda. 10. BRIEF SCHEME OF THE LAW- Before fllng out the form, you are advsed to read the followng- (1) Computaton of total ncome (a) Prevous year s the fnancal year (1 st Aprl to the followng 31 st March) durng whch the ncome n queston has been earned. Assessment Year s the fnancal year mmedately followng the prevous year. (b) Total ncome s to be computed as follows, n the followng order: () Classfy all tems of ncome under the followng heads of ncome-