Is there any change in the name? If yes, please furnish the old name Identification Number (LLPIN) issued by MCA, if applicable

Transcription

1 FORM ITR-5 INDIAN INCOME TAX RETURN [For persons other than,- () ndvdual, () HUF, () company and (v) person flng Form ITR-7] (Please see Rule 12 of the Income-tax Rules,1962) (Also see attached nstructons) Assessment Year Part A-GEN Name GENERAL PAN Is there any change n the name? If yes, please furnsh the old name Lmted Lablty Partnershp Identfcaton Number (LLPIN) ssued by MCA, f applcable PERSONAL INFORMATION Flat/Door/Block No Name of Premses/Buldng/Vllage Date of formaton (DDMMYYYY) Road/Street/Post Offce Area/Localty Status (frm-1, local authorty- 2, cooperatve bank-3, other cooperatve socety-4, LLP-5, prvate dscretonary trust -6, any other AOP/BOI- 7, artfcal jurdcal person-8) Town/Cty/Dstrct State Pn code/zp code Income Tax Ward/Crcle Country Offce Phone Number wth STD code/ Moble No. 1 Moble No. 2 FILING STATUS Emal Address -1 Emal Address -2 Return fled [Please see nstructon number-6] On or before due date-139(1), After due date-139(4), Revsed Return-139(5), (a) Modfed return- 92CD under secton 119(2)(b), OR In response to notce 139(9)- Defectve 142(1) A 153C If revsed/n response to notce for Defectve/Modfed, (b) 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 enter date of such notce, or u/s 92CD enter date of advance prcng agreement / / (d) Resdental Status (Tck) Resdent Non-Resdent (e) Whether any transacton has been made wth a person located n a jursdcton notfed u/s 94A of the Act? Yes No (f) In the case of non-resdent, s there a permanent establshment (PE) n Inda (Tck) Yes No (g) Whether you are an FII / FPI? Yes/No (h) If yes, please provde SEBI Regn. No. Whether ths return s beng fled by a representatve assessee? (Tck) Yes No If yes, please furnsh followng nformaton - (1) Name of the representatve (2) Address of the representatve (3) Permanent Account Number (PAN) of the representatve a Whether lable to mantan accounts as per secton 44AA? (Tck) Yes No b Whether lable for audt under secton 44AB? (Tck) Yes No AUDIT INFORMATION c If (b) s Yes, whether the accounts have been audted by an accountant? (Tck) Yes No If Yes, furnsh the followng nformaton- () Date of furnshng of the audt report (DD/MM/YYYY) / / () () (v) Name of the audtor sgnng the tax audt report Membershp no. of the audtor Name of the audtor (propretorshp/ frm) (v) Propretorshp/frm regstraton number Page 1

2 (v) Permanent Account Number (PAN) of the audtor (propretorshp/ frm) d (v) Date of audt report If lable to furnsh other audt report under the Income-tax Act, menton the date of furnshng of the audt report? (DD/MM/YY) (Please see Instructon 6()) 9292E 115JC PARTNERS/ MEMBERS/TRUST INFORMATION e A 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) Whether there was any change durng the prevous year n the partners/members of the frm/aop/boi (Tck) Yes No (In case of socetes and cooperatve banks gve detals of Managng Commttee) If Yes, provde the followng detals Sl. Name of the Partner/member Admtted/Retred Date of admsson/retrement Percentage of share (f determnate) B Is any member of the AOP/BOI a foregn company? (Tck) Yes No C If Yes, menton the percentage of share of the foregn company n the AOP/BOI D E Whether total ncome of any member of the AOP/BOI (excludng hs share from such assocaton or body) exceeds the maxmum amount whch s not chargeable to tax n the case of that member? (Tck) Yes No Partculars of persons who were partners/ members n the frm/aop/boi or settlor/trustee/benefcary n the trust on 31 st day of March, 2018 or date of dssoluton Aadhaar Desgnated Status Percentage of Number/ Partner Rate of Remunera S.No Name and Address share (f PAN Enrolment Id Identfcaton (see Interest on ton pad/ determnate) (f elgble for Number, n case nstructon Captal payable Aadhaar) partner n LLP No. 6()) (1) (2) (3) (4) (5) (6) (7) (8) (9) F To be flled n case of persons referred to n secton 160(1)() or (v) 1 Whether shares of the benefcary are ndetermnate or unknown? Yes No For persons referred to n secton 160(1)() or (v) NATURE OF BUSINESS G 2 Whether the person referred n secton 160(1)(v) has Busness Income? Yes No 3 Whether the person referred n secton 160(1)(v) s declared by a Wll and /or s exclusvely for the beneft of any dependent relatve of the settlor and/or s the only trust declared by the settlor? 4 If both the responses to "1" & "2" above are "No", please furnsh the followng detals: Yes No () Whether any of the benefcares has ncome exceedng basc exempton lmt? Yes No () () (v) Whether the relevant ncome or any part thereof s recevable under a trust declared by any person by wll and such trust s the only trust so declared by hm? Whether the trust s non-testamentary trust created before for the exclusve beneft of relatves/member of HUF of the settlor manly dependent on hm/famly? Whether the trust s created on behalf of a provdent fund, superannuaton fund, gratuty fund, penson fund or any other fund created bona fde by a person carryng on Busness or professon exclusve for the employees n such Busness or Professon? Nature of busness or professon, f more than one busness or professon ndcate the three man actvtes/ products S.No. () () Code [Please see nstructon No.7()] Descrpton Yes No Yes No Yes No Page 2

3 Part A-BS BALANCE SHEET AS ON 31 ST DAY OF MARCH, 2018 OR DATE OF DISSOLUTION (fll tems A and B n a case where regular books of accounts are mantaned, otherwse fll tem C) A Sources of Funds 1 Partners / members fund a Partners / members captal a b Reserves and Surplus Revaluaton Reserve b Captal Reserve b Statutory Reserve b v Any other Reserve bv v Credt balance of Proft and loss account bv v Total (b + b + b + bv + bv) c Total partners / members fund (a + bv) 2 Loan funds bv 1c a Secured loans Foregn Currency Loans a SOURCES OF FUNDS Rupee Loans A From Banks A B From others B C Total ( A + B) C Total secured loans (a + C) b Unsecured loans (ncludng deposts) Foregn Currency Loans b a Rupee Loans A From Banks From persons specfed n secton 40A(2)(b) B of the I. T. Act C From others D Total Rupee Loans ( A + B + C) Total unsecured loans (b + D) c Total Loan Funds (a + b) 3 Deferred tax lablty 3 A B C D B 2c 4 Advances From persons specfed n secton 40A(2)(b) of the I. T. Act From others Total Advances ( + ) 4 5 Sources of funds (1c + 2c ) 5 B Applcaton of funds 1 Fxed assets a Gross: Block b Deprecaton 1a 1b APPLICATION OF FUNDS c Net Block (a b) 1c d Captal work-n-progress 1d e Total (1c + 1d) 2 Investments a Long-term nvestments Investment n property Equty nstruments A Lsted equtes A B Unlsted equtes B C Total C Preference shares 1e Page 3

4 v Government or trust securtes v Debenture or bonds v v Mutual funds v Others v Total Long-term nvestments ( + C + + v + v + v + v) b Short-term nvestments Equty nstruments A Lsted equtes B Unlsted equtes C Total Preference shares Government or trust securtes v Debenture or bonds v Mutual funds v Others v Total Short-term nvestments (C v + v + v) c Total nvestments (av + bv) 3 Current assets, loans and advances a Current assets Inventores A Raw materals B Work-n-progress C Fnshed goods Stock-n-trade (n respect of goods acqured D for tradng) Stores/consumables ncludng packng E materal F Loose tools G Others H Total (A + B + C + D + E + F + G) Sundry Debtors A Outstandng for more than one year A B Others B C Total Sundry Debtors C Cash and bank balances A Balance wth banks B Cash-n-hand C Others D Total Cash and cash equvalents (A + B + C) v Other Current Assets v Total current assets (H +C + D + av) av b Loans and advances Advances recoverable n cash or n knd or for value to be receved Deposts, loans and advances to corporate and others Balance wth Revenue Authortes v Total (b + b + b) v Loans and advances ncluded n bv whch s c Total (av + bv) a for the purpose of busness or professon b not for the purpose of busness or professon d Current labltes and provsons Current labltes v v v A B C v v v A B C D E F G b b b va vb A B C av bv 2c H D av bv 3c Page 4

5 A Sundry Credtors 1 Outstandng for more than one year 1 2 Others 2 3 Total (1 + 2) A3 B Lablty for leased assets B C Interest Accrued and due on borrowngs C D Interest accrued but not due on borrowngs D E Income receved n advance E F Other payables F G Total (A3 + B + C + D + E + F) Provsons A Provson for Income Tax A G NO ACCOUNT CASE Provson for Leave B encashment/superannuaton/gratuty C Other Provsons D Total (A + B + C) Total (E + D) e Net current assets (3c d) 4 a Mscellaneous expendture not wrtten off or adjusted 4a b Deferred tax asset Debt balance n Proft and loss account/ accumulated c balance d Total (4a + 4b + 4c) 5 Total, applcaton of funds (1e + 2c + 3e +4d) 5 C 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, 2018, n respect of busness or professon 1 Amount of total sundry debtors C1 2 Amount of total sundry credtors C2 3 Amount of total stock-n-trade C3 4 Amount of the cash balance C4 B C 4b 4c E d 3e 4d Proft and Loss Account for the fnancal year (fll tems 1 to 53 n a case where regular books of accounts are Part A-P& L mantaned, otherwse fll tem 54) 1 Revenue from operatons CREDITS TO PROFIT AND LOSS ACCOUNT 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 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 b c v v v v v Av B Page 5

6 DEBITS TO PROFIT AND LOSS ACCOUNT x Total ( v + v + v + v + v) Cx D Total Revenue from operatons (Av + B + Cx) 1D 2 Other ncome Rent Commsson Dvdend ncome v Interest ncome v v Proft on sale of fxed assets v Proft on sale of nvestment beng securtes chargeable v v to Securtes Transacton Tax (STT) v Proft on sale of other nvestment v v Proft on account of currency fluctuaton v x Agrcultural ncome x x Any other ncome (specfy nature and amount) a xa b xb c Total (xa + xb) xc x Total of other ncome ( v + v + v + v + v + x + xc) 2x 3 Closng Stock Raw materal 3 Work-n-progress 3 Fnshed goods 3 Total ( ) 3v 4 Total of credts to proft and loss account (1D + 2x + 3v) 4 5 Openng Stock Raw materal 5 Work-n-progress 5 Fnshed goods 5 v Total ( ) 5v 6 Purchases (net of refunds and duty or tax, f any) 6 7 Dutes and taxes, pad or payable, n respect of goods and servces purchased Custom duty 7 Counter velng duty 7 Specal addtonal duty 7 v Unon excse duty 7v v Servce tax 7v v VAT/ Sales tax 7v v Central Goods & Servce Tax (CGST) 7v v State Goods & Servces Tax (SGST) 7v x Integrated Goods & Servces Tax (IGST) 7x x Unon Terrtory Goods & Servces Tax (UTGST) 7x x Any other tax, pad or payable 7x x Total ( v + 7v + 7v + 7v +7v + 7x + 7x + 7x) 7x 8 Freght 8 9 Consumpton of stores and spare parts 9 10 Power and fuel Rents Repars to buldng Repars to machnery Compensaton to employees Salares and wages 14 Bonus 14 Page 6

7 Rembursement of medcal expenses v Leave encashment v Leave travel benefts v Contrbuton to approved superannuaton fund v Contrbuton to recognsed provdent fund v Contrbuton to recognsed gratuty fund 14 14v 14v 14v 14v 14v x Contrbuton to any other fund 14x x Any other beneft to employees n respect of whch an 14x expendture has been ncurred Total compensaton to employees ( v + 14v + 14v + 14v + 14v + x 14x + 14x) Whether any compensaton, ncluded n 14x, pad to x non-resdents xa Yes / No If Yes, amount pad to non-resdents xb 15 Insurance Medcal Insurance 15 Lfe Insurance 15 Keyman s Insurance 15 Other Insurance ncludng factory, offce, car, goods, v etc. 15v v Total expendture on nsurance ( v) 16 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 ( + ) 23 Royalty Pad outsde Inda, or pad n Inda to a non-resdent other than a company or a foregn company To others Total ( + ) 24 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 ( + ) 25 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 36 14x 15v Page 7

8 PROVISIONS FOR TAX AND APPROPRIATIONS NO ACCOUNT CASE Servce tax VAT/ Sales tax v Cess v Central Goods & Servce Tax (CGST) v State Goods & Servces Tax (SGST) v Integrated Goods & Servces Tax (IGST) 36v 36v v Unon Terrtory Goods & Servces Tax (UTGST) x Any other rate, tax, duty or cess ncl STT and CTT 36x Total rates and taxes pad or payable ( v + 36v+ 36v + 36v +36v + x 36x) 37 Audt fee Salary/Remuneraton to Partners of the frm (total of col. (8) of tem E of Partner s/members nformaton under Part A-Gen) 39 Other expenses (specfy nature and amount) Total ( + ) Bad debts (specfy PAN of the person, f avalable, for whom Bad Debt for amount of Rs. 1 lakh or more s 40 clamed and amount) 40 Others (more than Rs. 1 lakh) where v PAN s not avalable v Others (amounts less than Rs. 1 lakh) v 40v v Total Bad Debt ( v + 40v) 41 Provson for bad and doubtful debts Other provsons 42 Proft before nterest, deprecaton and taxes [4 (5v x + 8 to x + 15v + 16 to to x v )] 44 Interest Pad outsde Inda, or pad n Inda to a non-resdent other than a company or a foregn company A To Partners B To others Pad n Inda, or pad to a resdent A To Partners B To others Total (a + b + a + b) 45 Deprecaton and amortsaton 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 partner s account (51 52) 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 () For assessee carryng on Busness a Gross recepts 54()a b Gross proft v 36v 36v a b a b 36x v ()b c Expenses 54()c d Net proft () For assessee carryng on Professon 54()d Page 8

9 a Gross recepts 54()a b Gross proft 54()b c Expenses 54()c d Net proft 54()d Total (54()d + 54()d) 54 OTHER INFORMATION Part A- OI 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 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 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, 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 due to non-fulflment of condton specfed n relevant clausesa Premum pad for nsurance aganst rsk of damage or 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 g Amount of contrbutons to an approved superannuaton 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)] 5a 5b 5c 5d 5e 6m 6n 4d 4e 5f Page 9

10 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)] Expendture for purchase of sugarcane n excess of the q 6q government approved prce [36(1)(xv)] r Any other dsallowance 6r s Total amount dsallowable under secton 36 (total of 6a to 6r) Total number of employees employed by the company (mandatory n case company has t recognzed Provdent Fund) deployed n Inda deployed outsde Inda Total 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 NOT for the purpose of busness or professon [37(1)] 7c d Expendture on advertsement n any souvenr, brochure, 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 for the tme beng n force 7e f Any other penalty or fne 7f g Expendture ncurred for any purpose whch s an offence or whch s prohbted by law 7g 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 Amount dsallowable under secton 40 (a)(), on a account of non-complance wth the provsons of Aa Chapter XVII-B Amount dsallowable under secton 40(a)(a) on b account of non-complance wth the provsons of Ab Chapter XVII-B Amount dsallowable under secton 40 (a)(b), on account of c non-complance wth the provsons of Chapter VIII of the Ac Fnance Act, 2016 Amount dsallowable under secton 40(a)() on d account of non-complance wth the provsons of Ad Chapter XVII-B e Amount of tax or rate leved or assessed on the bass of Ae profts [40(a)()] f Amount pad as wealth tax [40(a)(a)] Af Amount pad by way of royalty, lcense fee, servce fee g etc. 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 A 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 account payee bank draft or use of electronc clearng b system through a bank account, dsallowable under secton 40A(3) c Provson for payment of gratuty [40A(7)] any sum pad by the assessee as an employer for settng up d or as contrbuton to any fund, trust, company, AOP, or BOI or socety or any other nsttuton [40A(9)] e Any other dsallowance f Total amount dsallowable under secton 40A Ag Ah 9b 9c 9d 9e 6s 7j 8Aj 8B 9f Page 10

11 Any amount dsallowed under secton 43B n any precedng prevous year but allowable durng 10 the prevous year Any sum n the nature of tax, duty, cess or fee under any a law 10a Any sum payable by way of contrbuton to any provdent b fund or superannuaton fund or gratuty fund or any other 10b fund for 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 d from any publc fnancal nsttuton or a State fnancal 10d corporaton or a State Industral nvestment corporaton Any sum payable as nterest on any loan or borrowng e from any scheduled bank or a co-operatve bank other than 10e a prmary agrcultural credt socety or a prmary cooperatve agrcultural and rural development bank f Any sum payable towards leave encashment 10f Any sum payable to the Indan Ralways for the use of g ralway assets 10g h Total amount allowable under secton 43B (total of 10a to 10g) 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 b Any sum payable by way of contrbuton to any provdent fund or superannuaton fund or gratuty fund or any other 11b fund for the welfare of employees c Any sum payable to an employee as bonus or commsson for servces rendered 11c d Any sum payable as nterest on any loan or borrowng from any publc fnancal nsttuton or a State fnancal 11d corporaton or a State Industral nvestment corporaton e Any sum payable as nterest on any loan or borrowng from any scheduled bank or a co-operatve bank other than 11e a prmary agrcultural credt socety or a prmary cooperatve agrcultural and rural development bank f Any sum payable towards leave encashment 11f g Any sum payable to the Indan Ralways for the use of 11g ralway assets h Total amount dsallowable under Secton 43B(total of 11a to 11g) 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) e State Goods & Servces Tax (SGST) f Integrated Goods & Servces Tax (IGST) g Unon Terrtory Goods & Servces Tax (UTGST) 12g h Any other tax 12h Total amount outstandng (total of 12a to 12h) Amounts deemed to be profts and gans under secton 33AB or 33ABA or 33AC Any amount of proft chargeable to tax under secton Amount of ncome or expendture of pror perod credted or debted to the proft and loss account (net) Part A QD 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 12a 12b 12c 12d 12e 12f 10h 11h 15 Page 11

12 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 TOTAL INCOME Part B - TI Computaton of total ncome 1 Income from house property (3b of Schedule-HP) (enter nl f loss) 1 2 Profts and gans from busness or professon Profts and gans from busness other than speculatve busness and specfed busness (A38 of Schedule BP)(enter nl f loss) Profts and gans from speculatve busness (B42 of Schedule BP) (enter nl f loss and carry ths fgure to Schedule CFL) Profts and gans from specfed busness (C48 of Schedule BP) (enter nl f loss and carry ths fgure to Schedule CFL) v Income from patent u/s 115BBF (3d of Schedule BP) v Income from transfer of carbon credts u/s 115BBG v Total ( v + 2v) (enter nl, f loss and carry ths fgure of loss to Schedule CYLA) 2v 3 Captal gans a Short term Short-term 15% (7 of tem E of schedule CG) Short-term 30% (7 of tem E of schedule CG) Short-term chargeable at applcable rate (7v of tem E of schedule CG) v Total Short-term (a + a + a) b Long-term Long-term 10% (7v of tem E of schedule CG) Long-term 20% (7v of tem E of schedule CG) b Total Long-term (b + b) (enter nl f loss) c Total captal gans (3av + 3b) (enter nl f loss) 4 Income from other sources a from sources other than from ownng and mantanng race 4a horses and ncome chargeable to tax at specal rate (1k of Schedule OS) (enter nl f loss) b Income chargeable to tax at specal rate (1fv of Schedule OS) 4b c from ownng and mantanng race horses (3e of Schedule OS) (enter nl f loss) d Total (4a + 4b + 4c) 5 Total (1 + 2v + 3c +4d) 5 6 Losses of current year to be set off aganst 5 (total of 2x,3x and 4x of Schedule CYLA) 6 7 Balance after set off current year losses (5 6) (total of column 5 of schedule CYLA + 4b) 7 8 Brought forward losses to be set off losses aganst 7 (total of 2x, 3 x and 4x of Schedule BFLA) 8 9 Gross Total ncome (7 8) (also 5x of Schedule BFLA + 4b) 9 10 Income chargeable to tax at specal rate under secton 111A, 112 etc. ncluded n Deducton u/s 10AA (c of Schedule 10AA) v 2v a a a 3av b b 4c 3c 4d Page 12

13 12 Deductons under Chapter VI-A a Part-B of Chapter VI-A [1 of Schedule VI-A and lmted upto (9-10)] 12a b Part-C of Chapter VI-A [2 of Schedule VI-A and lmted upto (9-10-2)] 12b c Total (12a + 12b) [lmted upto (9-10)] 12c 13 Total ncome ( c) Income chargeable to tax at specal rates (total of () of schedule SI) Net agrcultural ncome/ any other ncome for rate purpose (4 of Schedule EI) Aggregate ncome ( ) [applcable f (13-14) exceeds maxmum amount not chargeable to tax] Losses of current year to be carred forward (total of x of Schedule CFL) Deemed total ncome under secton 115JC (3 of Schedule AMT) 18 Part B - TTI Computaton of tax lablty on total ncome 1 a Tax payable on deemed total ncome under secton 115JC (4 of Schedule AMT) 1a COMPUTATION OF TAX LIABILITY TAXES PAID AND BANK DETAILS b Surcharge on (a) above (f applcable) c Educaton Cess, ncludng secondary and hgher educaton cess on 1a+1b above d Total Tax Payable on deemed total ncome (1a+1b+1c) 2 Tax payable on total ncome a Tax at normal rates on 16 of Part B-TI b Tax at specal rates (total of col. () of Schedule-SI) c Rebate on agrcultural ncome [applcable f (13-14) of Part B-TI exceeds maxmum amount not chargeable to tax] d Tax Payable on total ncome (2a+2b -2c)) e Surcharge 25% of 12() of Schedule SI 2e On [(2d) (12() of Schedule SI)] Total ( + ) f Educaton cess, ncludng secondary and hgher educaton cess on 2d+2e g Gross tax lablty (2d + 2e + 2f) 3 Gross tax payable (hgher of 1d or 2g) 3 4 Credt under secton 115JD of tax pad n earler years (applcable f 2g s more than 1d) (5 of Schedule AMTC) 5 Tax payable after credt under secton 115JD (3-4) 5 6 Tax relef a Secton 90/90A (2 of Schedule TR) b Secton 91(3 of Schedule TR) c Total (6a + 6b) 7 Net tax lablty (5 6c) (enter zero, f negatve) 7 8 Interest and fee payable a Interest for default n furnshng the return (secton 234A) b Interest for default n payment of advance tax (secton 234B) c Interest for deferment of advance tax (secton 234C) d Fee for default n furnshng return of ncome (secton 234F) e Total Interest and Fee Payable (8a+8b+8c+8d) 9 Aggregate lablty (7 + 8e) 9 10 Taxes Pad a Advance Tax (from column 5 of 16A) b TDS (total of column 9 of 16B) c TCS (total of column 7 of 16C) d Self-Assessment Tax (from column 5 of 16A) e Total Taxes Pad (10a+10b+10c+10d) 11 Amount payable (Enter f 9 s greater than 10e, else enter 0) Refund (If 10e s greater than 9) (refund, f any, wll be drectly credted nto the bank account) 12 2a 2b 2c 6a 6b 10a 10b 10c 10d Detals of all Bank Accounts held n Inda at any tme durng the prevous year (excludng dormant accounts) (In case of nonresdents, detals of any one foregn Bank Account may be furnshed for the purpose of credt of 13 refund) B A N K A C C O U N T 8a 8b 8c 8d 2e 1b 1c 1d 2d 2e 2f 2g 4 6c 8e 10e Page 13

14 Sl. IFS Code of the Bank n case of Bank Accounts held n Inda (SWIFT Code n case of foregn Bank Account) Name of the Bank Account Number (IBAN n case of foregn Bank Accounts) Indcate the account n whch you prefer to get your refund credted, f any (tck one account ) 14 Do you at any tme durng the prevous year,- () hold, as benefcal owner, benefcary or otherwse, any asset (ncludng fnancal nterest n any entty) located outsde Inda; or () have sgnng authorty n any account located outsde Inda; or () have ncome from any source outsde Inda? [applcable only n case of a resdent] [Ensure Schedule FA s flled up f the answer s Yes ] VERIFICATION Yes I, (full name n block letters), son/ daughter of, solemnly declare that to the best of my knowledge and belef, the nformaton gven n the return and the schedules thereto s correct and complete s n accordance wth the provsons of the Income-tax Act, I further declare that I am makng ths return n my capacty as and I am also competent to make ths return and verfy t. I am holdng permanent account number (f allotted) (Please see nstructon) I further declare that the crtcal assumptons specfed n the agreement have been satsfed and all the terms and condtons of the agreement have been compled wth. (Applcable, n a case where return s furnshed under secton 92CD) Place Date Sgn here 15 TAX PAYMENTS A ADVANCE/ SELF ASSESSMENT TAX B TDS ON INCOME Detals of payments of Advance Tax and Self-Assessment Tax Sl BSR Code Date of Depost (DD/MM/YYYY) Seral Number of Challan Amount (Rs) No (1) (2) (3) (4) (5) NOTE Enter the totals of Advance tax and Self-Assessment tax n Sl No. 10a & 10d of Part B-TTI Detals of Tax Deducted at Source (TDS) on Income [As per Form 16 A ssued or Form 26QB/26QC furnshed by Deductor(s)] Sl No TAN of the Name of the Deductor/ PAN Deductor/Buyer/ of the Buyer/ Tenant Tenant Unque TDS Certfcate Number Unclamed TDS brought forward (b/f) TDS of the current fn. year TDS credt out of (7) or (8) beng clamed ths Year (only f correspondng ncome s beng offered for tax ths year) No TDS credt out of (7) or (8) beng carred forward Fn. Year n Amount Deducted Deducted n the hands Clamed Clamed n the hands of whch deducted b/f n own hands of any other person as per rule 37BA(2) (f applcable) n own hands any other person as per rule 37BA(2) (f applcable) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Income TDS PAN of other person Income TDS PAN of other person C TCS ON INCOME NOTE Please enter total of column (8) n 10b of Part B-TTI Detals of Tax Collected at Source (TCS) [As per Form 27D ssued by the Collector(s)] Sl No Tax Deducton and Tax Collecton Account Number of the Collector Name of the Collector Unclamed TCS brought forward (b/f) TCS of the current fn. year Amount out of (5) or (6) beng clamed ths Year (only f correspondng ncome s beng offered for tax ths year) Amount out of (5) or (6) beng carred forward Fn. Year n Amount b/f whch collected (1) (2) (3) (4) (5) (6) (7) (8) NOTE Please enter total of column (7) n 10c of Part B-TTI NOTE: PLEASE FILL SCHEDULES TO THE RETURN FORM (PAGES S1 S20) AS APPLICABLE Page 14