FORM http://abcaus.n 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 2 0 1 6-1 7 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 Income Tax Ward/Crcle Country Offce Phone Number wth STD code/ Moble No. 1 Moble No. 2 Emal Address -1 FILING STATUS 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) 148 153A 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) Permanent Account Number (PAN) of the audtor (propretorshp/ frm) Page 1
d e http://abcaus.n (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 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) PARTNERS/ MEMBERS/TRUST INFORMATION A 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) 1. 2. 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, 2016 or date of dssoluton Desgnated Partner Name and Percentage of share Status Rate of Remuneraton S.No PAN Identfcaton Number, (see nstructon Interest on Address (f determnate) pad/ payable n case partner n LLP no. 6()) Captal (1) (2) (3) (4) (5) (6) (7) (8) NATURE OF BUSINESS Nature of busness or professon, f more than one busness or professon ndcate the three man actvtes/ products S.No. () () Code [Please see nstructon No.7()] Descrpton Part A-BS SOURCES OF FUNDS A Sources of Funds BALANCE SHEET AS ON 31 ST DAY OF MARCH, 2016 (fll tems A and B n a case where regular books of accounts are mantaned, otherwse fll tem C) 1 Partners / members fund a Partners / members captal b Reserves and Surplus Revaluaton Reserve b Captal Reserve b Statutory Reserve b v Any other Reserve v 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 a Secured loans Foregn Currency Loans a Rupee Loans A From Banks bv A a bv 1c Page 2
APPLICATION OF FUNDS http://abcaus.n B From others C Total ( A + B) Total secured loans (a + C) b Unsecured loans (ncludng deposts) Foregn Currency Loans b 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 4 Advances From persons specfed n secton 40A(2)(b) of the I. T. Act From others Total Advances ( + ) 5 Sources of funds (1c + 2c +3 + 4 ) 5 B Applcaton of funds 1 Fxed assets a Gross: Block b Deprecaton c Net Block (a b) d Captal work-n-progress e Total (1c + 1d) 2 Investments a Long-term nvestments Investment n property Equty nstruments A Lsted equtes B Unlsted equtes C Total Preference shares 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 B C A B C D 1a 1b 1c 1d A B C v v v A B C v v v a b 2c 4 1e av bv 2c Page 3
http://abcaus.n 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 A Sundry Credtors 1 Outstandng for more than one year 1 2 Others 2 A B C D E F G b b b va vb 3 Total (1 + 2) A3 B Lablty for leased assets C Interest Accrued and due on borrowngs D Interest accrued but not due on borrowngs E Income receved n advance F Other payables G Total (A3 + B + C + D + E + F) 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) B C D E F A B C D A B C H D av bv 3c G E d Page 4
NO ACCOUNT CASE http://abcaus.n 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, 2016, 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 4b 4c 3e 4d Proft and Loss Account for the fnancal year 2015-16 (fll tems 1 to 52 n a case where regular books of accounts are Part A-P& L mantaned, otherwse fll tem 53) 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) c v Total ( + + c) Av Dutes, taxes and cess receved or recevable n respect of goods and servces sold or B suppled Unon Excse dutes Servce tax VAT/ Sales tax v Any other duty, tax and cess v Total ( + + + v) C Total Revenue from operatons (Av + Bv) 2 Other ncome Rent Commsson Dvdend ncome v Interest ncome b 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 x Agrcultural ncome x Any other ncome (specfy nature and amount) a b c Total (xa + xb) x Total of other ncome ( + + + v + v + v + v + v + x + xc) 3 Closng Stock Raw materal Work-n-progress Fnshed goods Total (3 + 3 + 3) v v v x xa xb xc 3 3 3 Bv 1C 2x 3v Page 5
DEBITS TO PROFIT AND LOSS ACCOUNT http://abcaus.n 4 Total of credts to proft and loss account (1C + 2x + 3v) 4 5 Openng Stock Raw materal Work-n-progress Fnshed goods v Total (5 + 5 + 5) 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 Counter velng duty Specal addtonal duty v Unon excse duty v Servce tax v VAT/ Sales tax v Any other tax, pad or payable v Total (7 + 7 + 7 + 7v + 7v + 7v + 7v) 8 Freght 8 9 Consumpton of stores and spare parts 9 10 Power and fuel 10 11 Rents 11 12 Repars to buldng 12 13 Repars to machnery 13 14 Compensaton to employees Salares and wages Bonus 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 5 5 5 7 7 7 7v 7v 7v 7v 14 14 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 (14 + 14 + 14 + 14v + 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 (15 + 15 + 15 + 15v) 16 Workmen and staff welfare expenses 16 17 Entertanment 17 18 Hosptalty 18 19 Conference 19 20 Sales promoton ncludng publcty (other than advertsement) 20 21 Advertsement 21 22 Commsson 5v 7v 14x 15v Page 6
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 25 26 Travelng expenses other than on foregn travelng 26 27 Foregn travellng expenses 27 28 Conveyance expenses 28 29 Telephone expenses 29 30 Guest House expenses 30 31 Club expenses 31 32 Festval celebraton expenses 32 33 Scholarshp 33 34 Gft 34 35 Donaton 35 36 Rates and taxes, pad or payable to Government or any local body (excludng taxes on ncome) Unon excse duty Servce tax VAT/ Sales tax v Cess v Any other rate, tax, duty or cess ncl STT and CTT 36 36 36 36v v Total rates and taxes pad or payable (36 + 36 + 36 + 36v + 36v) 37 Audt fee 37 38 http://abcaus.n 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) 40 40 40v 40v v Total Bad Debt (40 + 40 + 40 + 40v + 40v) 41 Provson for bad and doubtful debts 41 42 Other provsons 42 Proft before nterest, deprecaton and taxes [4 (5v + 6 + 7v + 8 to 13 + 14x + 15v + 16 to 21 43 43 + 22 + 23 + 24 + 25 to 35 + 36v + 37 + 38 + 39 + 40v + 41+42)] 44 Interest Pad outsde Inda, or pad n Inda to a non-resdent other than a company or a foregn company a To Partners 36v a 22 23 24 36v 38 39 40v Page 7
PROVISIONS FOR TAX AND APPROPRIATIONS NO ACCOUNT CASE 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 45 46 Proft before taxes (43 44 45) 46 47 Provson for current tax 47 48 Provson for Deferred Tax and deferred lablty 48 49 Proft after tax (46-47 - 48) 49 50 Balance brought forward from prevous year 50 51 Amount avalable for appropraton (49 + 50) 51 52 Transferred to reserves and surplus 52 53 Balance carred to balance sheet n partner s account (51 52) 53 54 http://abcaus.n In a case where regular books of account of busness or professon are not mantaned, furnsh the followng nformaton for prevous year 2015-16 n respect of busness or professon a Gross recepts 54a b Gross proft 54b c Expenses 54c d Net proft 54d b a b 44 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 Effect on the proft because of devaton, f any, as per Income Computaton Dsclosure 3 Standards notfed under secton 145(2) [column 11() of Schedule 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 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 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 5a 5b 5c 5d 5e 3 4d 5f Page 8
http://abcaus.n Amount of contrbutons to an approved gratuty fund [36(1)(v)] j Amount of contrbutons to any other fund 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 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)] 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)] 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)() on c account of non-complance wth the provsons of Ac Chapter XVII-B d Amount of tax or rate leved or assessed on the bass of Ad profts [40(a)()] e Amount pad as wealth tax [40(a)(a)] Ae Amount pad by way of royalty, lcense fee, servce fee f etc. as per secton 40(a)(b) Amount of nterest, salary, bonus, commsson or g remuneraton pad to any partner or member [40(b)] h Any other dsallowance Total amount dsallowable under secton 40(total of Aa to Ah) 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) 6 6j 6k 6l 6m Af Ag Ah 9a 6s 7j 8A 8B Page 9
http://abcaus.n Amount pad otherwse than by account payee cheque or b account payee bank draft under secton 40A(3) 100% dsallowable 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 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 e Any sum payable as nterest on any loan or borrowng from any scheduled bank 10e f Any sum payable towards leave encashment 10f g Total amount allowable under secton 43B (total of 10a to 10f) 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 11a law 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 11c for servces rendered 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 11e 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 13 14 Any amount of proft chargeable to tax under secton 41 14 15 Amount of ncome or expendture of pror perod credted or debted to the proft and loss account (net) 9b 9c 9d 9e 9f 10g 11g 15 Part A QD Quanttatve detals (optonal n a case not lable for audt under secton 44AB) (a) In the case of a tradng concern QUANTITATIVE DETAILS 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 6a b Purchases durng the prevous year 6b Page 10
http://abcaus.n 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 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 (4c 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 2 and specfed busness (A36 of Schedule-BP)(enter nl f loss) Profts and gans from speculatve busness (B40 of Schedule 2 BP) (enter nl f loss and carry ths fgure to Schedule CFL) Profts and gans from specfed busness (C46 of Schedule BP) 2 (enter nl f loss and carry ths fgure to Schedule CFL) v Total (2 + 2 + 2) (enter nl, f loss and carry ths fgure of loss to Schedule CYLA) 3 Captal gans a Short term Short-term chargeable @ 15% (7 of tem E of schedule CG) Short-term chargeable @ 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 chargeable @ 10% (7v of tem E of schedule CG) Long-term chargeable @ 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 (1 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 (3c 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 9 10 11 Deducton u/s 10A or 10AA (c of Schedule 10A +c of Schedule 10AA) 11 12 Deductons under Chapter VI-A a Part-B of Chapter VI-A [1 of Schedule VI-A and lmted upto (9-10)] a a a 3av b Part-C of Chapter VI-A [2 of Schedule VI-A and lmted upto (9-10-2)] c Total (12a + 12b) [lmted upto (9-10)] 13 Total ncome (9 11-12c) 13 b b 4c 2v 3c 4d 12a 12b 12c Page 11
http://abcaus.n 14 Income chargeable to tax at specal rates (total of () of schedule SI) 14 15 Net agrcultural ncome/ any other ncome for rate purpose (4 of Schedule EI) 15 16 Aggregate ncome (13 14 + 15) [applcable f (13-14) exceeds maxmum amount not chargeable to tax] 16 17 Losses of current year to be carred forward (total of x of Schedule CFL) 17 18 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 (applcable f 3 of schedule AMT exceeds 1 crore) 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 on 2d (applcable f 13 of Part B-TI exceeds 1 crore) 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 payable a For default n furnshng the return (secton 234A) b For default n payment of advance tax (secton 234B) c For deferment of advance tax (secton 234C) d Total Interest Payable (8a+8b+8c) 9 Aggregate lablty (7 + 8d) 9 10 Taxes Pad a Advance Tax (from column 5 of 15A) b TDS (total of column 8 of 15B) c TCS (total of column 7 of 15C) d Self-Assessment Tax (from column 5 of 15A) e Total Taxes Pad (10a+10b+10c+10d) 11 Amount payable (Enter f 9 s greater than 10e, else enter 0) 11 12 Refund (If 10e s greater than 9) (refund, f any, wll be drectly credted nto the bank account) 12 2a 2b 2c 6a 6b 8a 8b 8c 10a 10b 10c 10d 1b 1c 1d 2d 2e 2f 2g 4 6c 8d 10e BANK ACCOUNT 13 Detals of all Bank Accounts held n Inda at any tme durng the prevous year (excludng dormant accounts) Total number of savngs and current bank accounts held by you at any tme durng the prevous year (excludng dormant accounts). Provde the detals below. Sl. IFS Code of Name of the Bank the Bank Account Number (the number should be 9 dgts or more as per CBS system of the bank ) Savngs/ Indcate the account n whch you prefer to get Current/ your refund credted, f any (tck one account ) Cash Credt Page 12
http://abcaus.n 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 ] Yes No VERIFICATION I, (full name n block letters), son/ daughter of, holdng permanent account number solemnly declare that to the best of my knowledge and belef, the nformaton gven n the return and the schedules thereto s correct and complete and that the amount of total ncome and other partculars shown theren are truly stated and are n accordance wth the provsons of the Income-tax Act, 1961, n respect of ncome chargeable to ncome-tax for the prevous year relevant to the assessment year 2016-17. 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 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 C TCS 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 or Form 26QB ssued by Deductor(s)] Sl No Tax Deducton Account Number (TAN) of the Deductor Name of the Deductor Unque TDS Certfcate Number Unclamed TDS brought forward (b/f) TDS of the current fn. year Amount out of (6) or (7) beng Amount out of clamed ths Year (only f (6) or (7) beng correspondng ncome s beng carred offered for tax ths year) forward Fn. Year n Amount whch deducted b/f (1) (2) (3) (4) (5) (6) (7) (8) (9) NOTE Please enter total of column (8) of Schedule-TDS n 10b of Part B-TTI Detals of Tax Collected at Source (TCS) [As per Form 27D ssued by the Collector(s)] Sl Name of the Collector Unclamed TCS brought No forward (b/f) Tax Deducton and Tax Collecton Account Number of the Collector TCS of the current fn. year Amount out of (5) or (6) beng Amount out of clamed ths Year (only f (5) or (6) beng correspondng ncome s beng carred offered for tax ths year) forward Fn. Year n Amount whch collected b/f (1) (2) (3) (4) (5) (6) (7) (8) NOTE Please enter total of column (7) of Schedule-TCS n 10c of Part B-TTI NOTE: PLEASE FILL SCHEDULES TO THE RETURN FORM (PAGES S1-S18) AS APPLICABLE Page 13
http://abcaus.n SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule HP Detals of Income from House Property (Please refer nstructons) Address of property 1 Town/ Cty State PIN Code 1 Is the property co-owned? Yes No (f YES please enter followng detals) Assessee s percentage of share n the property HOUSE PROPERTY 2 Name of Co-owner(s) PAN of Co-owner (s) Percentage Share n Property I II (Tck) f let out deemed let out Name(s) of Tenant (f let out) PAN of Tenant(s) (optonal) I II a Annual letable value or rent receved or recevable (hgher of the two, f let out for whole of the year, lower of the two f let out for part of the year) 1a 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) 1e f Annual value of the property owned (own percentage share x 1e) 1f g 30% of 1f 1g h Interest payable on borrowed captal 1h Total (1g + 1h) 1 j Income from house property 1 (1f 1) 1j Address of property 2 Town/ Cty State PIN Code Is the property co-owned? Yes No (f YES please enter followng detals) Assessee s percentage of share n the property Name of Co-owner(s) PAN of Co-owner (s) Percentage Share n Property I II (Tck) f let out deemed let out Name(s) of Tenant (f let out) PAN of Tenant(s) (optonal) I II Annual letable value or rent receved or recevable (hgher of the two, f let out for whole of a the year, lower of the two, 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 Annual value (2a 2d) f Annual value of the property owned (own percentage share x 2e) g 30% of 2f 2g h Interest payable on borrowed captal 2h Total (2g + 2h) j Income from house property 2 (2f 2) 3 Income under the head Income from house property a Rent of earler years realzed under secton 25A/AA b Arrears of rent receved durng the year under secton 25B after deductng 30% c Total (1j + 2j + 3a + 3b) 2a 2e 2f 2 2j 3a 3b 3c Schedule BP Computaton of ncome from busness or professon A From busness or professon other than speculatve busness and specfed busness 1 Proft before tax as per proft and loss account (tem 46 & 54d of Part A-P&L ) 1 Net proft or loss from speculatve busness ncluded n 1 (enter ve 2a 2a sgn n case of loss) INCOME FROM BUSINESS OR PROFESSI ON Page S1
http://abcaus.n 2b Net proft or Loss from Specfed Busness u/s 35AD ncluded n 1 (enter ve sgn n case of loss) Income/ recepts credted to proft and loss a House property 3a 3 account consdered under other heads of b Captal gans 3b ncome c Other sources 3c 4 Proft or loss ncluded n 1, whch s referred to n secton 44AD/ 44AE/ 44B/44BB/44BBA/44BBB/ 44D/ 44DA/ 44DB/ Chapter-XII- G/ Frst Schedule of Income-tax Act 4 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) Total (c + c) 5c d Total exempt ncome (5a + 5b + 5c) 5d 6 Balance (1 2a 2b 3a - 3b 3c 4 5d) 6 7 8 a House property 7a Expenses debted to proft and loss account consdered under other heads of ncome b Captal gans 7b c Other sources 7c Expenses debted to proft and loss account whch relate to exempt ncome 8 9 Total (7a + 7b + 7c + 8) 9 10 Adjusted proft or loss (6+9) 10 11 Deprecaton and amortsaton debted to proft and loss account 11 12 Deprecaton allowable under Income-tax Act Deprecaton allowable under secton 32(1)() and 32(1)(a) (column 6 of Schedule-DEP) 12 Deprecaton allowable under secton 32(1)() (Make your own computaton refer Appendx-IA of IT Rules) 12 Total (12 + 12) 13 Proft or loss after adjustment for deprecaton (10 +11 12) 13 Amounts debted to the proft and loss account, to the extent 14 dsallowable under secton 36 (6s 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 (8A of PartA-OI) 16 Amounts debted to the proft and loss account, to the extent 17 dsallowable under secton 40A (9f of PartA-OI) 17 Any amount debted to proft and loss account of the prevous 18 year but dsallowable under secton 43B (11g of PartA-OI) 18 Interest dsallowable under secton 23 of the Mcro, Small and 19 Medum Enterprses Development Act,2006 19 20 Deemed ncome under secton 41 20 Deemed ncome under secton 32AC/ 32AD/ 33AB/ 21 21 33ABA/35ABB/ 35AC/ 40A(3A)/ 33AC/ 72A/ 80HHD/ 80-IA 22 Deemed ncome under secton 43CA 22 23 Any other tem of addton under secton 28 to 44DB 23 24 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 assessee s a partner) 25 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24) 25 26 Deducton allowable under secton 32(1)() 26 27 Deducton allowable under secton 32AD 27 Amount of deducton under secton 35 or 35CCC or 35CCD n excess of the amount debted to proft and loss account (tem 28 x(4) of Schedule ESR) (f amount deductble under secton 35 or 28 35CCC or 35CCD s lower than amount debted to P&L account, t wll go to tem 24) c c 24 2b 12 Page S2
http://abcaus.n Any amount dsallowed under secton 40 n any precedng 29 prevous year but allowable durng the prevous year(8b of Part A-OI) Any amount dsallowed under secton 43B n any precedng 30 prevous year but allowable durng the prevous year(10g of Part A-OI) 31 Deducton under secton 35AC a Amount, f any, debted to proft and loss account b Amount allowable as deducton c Excess amount allowable as deducton (31b 31a) 32 Any other amount allowable as deducton 32 33 Total (26 + 27+28 +29 +30 + 31c+32) 33 34 Income (13 + 25 33) 34 35 Profts and gans of busness or professon deemed to be under - Secton 44AD 35 Secton 44AE Secton 44B v Secton 44BB v Secton 44BBA v Secton 44BBB v Secton 44D 35 35 35v 35v 35v 35v v Secton 44DA 35 v (tem 4 of Form 3CE) x Secton 44DB x Frst Schedule of Income-tax Act x Total (35 to 35x) 35x Net proft or loss from busness or professon other than speculatve and specfed busness (34 36 36 + 35x) Net Proft or loss from busness or professon other than speculatve busness and specfed 37 busness after applyng rule 7A, 7B or 8, f applcable (If rule 7A, 7B or 8 s not applcable, enter same A37 fgure as n 36) (If loss take the fgure to 2 of tem E) B Computaton of ncome from speculatve busness 38 Net proft or loss from speculatve busness as per proft or loss account 38 39 Addtons n accordance wth secton 28 to 44DB 39 40 Deductons n accordance wth secton 28 to 44DB 40 41 Income from speculatve busness (38 + 39-40) (f loss, take the fgure to 6x of schedule CFL) B41 35x C Computaton of ncome from specfed busness under secton 35AD 42 Net proft or loss from specfed busness as per proft or loss account 42 43 Addtons n accordance wth secton 28 to 44DB 43 44 Deductons n accordance wth secton 28 to 44DB (other than deducton under secton,- () 35AD, () 32 or 35 on whch deducton u/s 35AD s clamed) 45 Proft or loss from specfed busness (42 + 43-44) 45 46 Deductons n accordance wth secton 35AD(1) or 35AD(1A) 46 35x 47 Income from Specfed Busness (45 46) (f loss, take the fgure to 7x of schedule CFL) C47 D Inco D Income chargeable under the head Profts and gans from busness or professon (A37+B41+C47) D me E char Intra head set off of busness loss of current year gea Income of current year (Fll ths column Busness ncome remanng after ble Busness loss set off Sl. undtype of Busness ncome only f fgure s zero or postve) set off er (1) (2) (3) = (1) (2) the Loss to be set off (Fll ths row (A37) hea only f fgure s negatve) d Income from speculatve Pro (B41) busness fts Income from specfed and (C47) busness gan v s Total loss set off ( + ) (A3 v Loss remanng after set off ( v) 7+B 41+ C47 ) Page S3 29 30 31a 31b 31c 44
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 http://abcaus.n 2 Rate (%) 15 30 40 50 60 80 100 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 (3 + 4-5) (enter 0, f result s negatve) 7 Addtons for a perod of less than 180 days n the prevous year 8 Consderaton or other realzatons durng the year out of 7 9 Amount on whch deprecaton at half rate to be allowed (7-8) (enter 0, f result n negatve) 10 Deprecaton on 6 at full rate 11 Deprecaton on 9 at half rate 12 Addtonal deprecaton, f any, on 4 13 Addtonal deprecaton, f any, on 7 14 Total deprecaton* (10+11+12+13) 15 Expendture ncurred n connecton wth transfer of asset/ assets 16 Captal gans/ loss under secton 50* (5 + 8-3 4-7 - 15) (enter negatve only f block ceases to exst) 17 Wrtten down value on the last day of prevous year* (6+ 9-14) (enter 0 f result s negatve) () () () (v) (v) (v) (v) Schedule DOA Deprecaton on other assets (Other than assets on whch full captal expendture s allowable as deducton) 1 Block of assets Buldng Furnture and Intangble Shps fttngs assets 2 Rate (%) 5 10 100 10 25 20 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 (3 + 4-5) (enter 0, f result s negatve) 7 Addtons for a perod of less than 180 days n the prevous year 8 Consderaton or other realzatons durng the year out of 7 9 Amount on whch deprecaton at half rate to be allowed (7-8) (enter 0, f result n negatve) 10 Deprecaton on 6 at full rate 11 Deprecaton on 9 at half rate 12 Addtonal deprecaton, f any, on 4 13 Addtonal deprecaton, f any, on 7 14 Total deprecaton* (10+11+12+13) 15 Expendture ncurred n connecton wth transfer of asset/ assets () () () (v) (v) (v) Page S4
16 Captal gans/ loss under secton 50 (5 + 8-3-4-7 -15) (enter negatve only f block ceases to exst) 17 Wrtten down value on the last day of prevous year* (6+ 9-14) (enter 0 f result s negatve) 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 deprecaton @ 15 per cent 1a ( Schedule DPM - 14 ) b Block enttled for deprecaton @ 30 per cent 1b ( Schedule DPM - 14 ) c Block enttled for deprecaton @ 40 per cent 1c ( Schedule DPM - 14 ) d Block enttled for deprecaton @ 50 per cent 1d ( Schedule DPM - 14 v) e Block enttled for deprecaton @ 60 per cent 1e ( Schedule DPM - 14 v) f Block enttled for deprecaton @ 80 per cent 1f ( Schedule DPM 14 v) g Block enttled for deprecaton @ 100 per cent 1g ( Schedule DPM - 14 v) h Total deprecaton on plant and machnery ( 1a + 1b + 1c + 1d+ 1e + 1f + 1g ) 2 Buldng 3 4 5 6 http://abcaus.n a Block enttled for deprecaton @ 5 per cent 2a (Schedule DOA- 14) b Block enttled for deprecaton @ 10 per cent (Schedule 2b DOA- 14) c Block enttled for deprecaton @ 100 per cent 2c (Schedule DOA- 14) d Total deprecaton on buldng (total of 2a + 2b + 2c) Furnture and fttngs(schedule DOA- 14 v) 3 Intangble assets (Schedule DOA- 14 v) 4 Shps (Schedule DOA- 14 v) 5 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 deprecaton @ 15 per cent 1a (Schedule DPM - 16) b Block enttled for deprecaton @ 30 per cent (Schedule 1b DPM 16) c Block enttled for deprecaton @ 40 per cent(schedule 1c DPM - 16) d Block enttled for deprecaton @ 50 per cent 1d (Schedule DPM - 16v) e Block enttled for deprecaton @ 60 per cent 1e (Schedule DPM 16v) f Block enttled for deprecaton @ 80 per cent (Schedule 1f DPM 16v) g Block enttled for deprecaton @ 100 per cent 1g (Schedule DPM 16v) h Total ( 1a +1b + 1c + 1d + 1e + 1f + 1g) 2 Buldng a Block enttled for deprecaton @ 5 per cent 2a (Schedule DOA- 16) b Block enttled for deprecaton @ 10 per cent (Schedule 2b DOA- 16) c Block enttled for deprecaton @ 100 per cent 2c (Schedule DOA- 16) d Total ( 2a + 2b + 2c) 2d 3 Furnture and fttngs ( Schedule DOA- 16v) 3 1h Page S5
http://abcaus.n 4 Intangble assets (Schedule DOA- 16v) 4 5 Shps (Schedule DOA- 16v) 5 6 Total ( 1h+2d+3+4+5) 6 Schedule ESR 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) 35(1)() v v v v v x x 35(1)() 35(1)(a) 35(1)() 35(1)(v) 35(2AA) 35(2AB) 35CCC 35CCD Total 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 Gans (STCG) (Items 4, 5 & 8 are not applcable for resdents) 1 From sale of land or buldng or both 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 a of Captal Gans (a or 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 Short-term Captal Gans d Deducton under secton 54D/ 54G/54GA (Specfy detals n tem D below) 1d e Short-term Captal Gans on Immovable property (1c - 1d) A1e 2 From slump sale a Full value of consderaton 2a (5 of Form 3CEA) 3 4 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) 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 For NON-RESIDENTS- from sale of securtes (other than those at A3 above) by an FII as per secton 5 115AD a Full value of consderaton 5a b Deductons under secton 48 A2c A4b Page S6
Cost of acquston wthout ndexaton Cost of mprovement wthout ndexaton Expendture wholly and exclusvely n connecton wth transfer v Total ( + + ) c Balance (5a bv) 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 securtes (other than those at A3 above) by an FII (5c +5d) 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above a Full value of consderaton 6a 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 6d out of sale of such asset to be gnored (Enter postve value only) 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 Secton under whch n whch asset deducton clamed n transferred that year New asset acqured/constructed b b b bv 5c 5d Year n whch asset Amount utlsed out of acqured/constructed Captal Gans account 2012-13 54D/54G/54GA b Amount deemed to be short term captal gans u/s 54D/54G/54GA, other than at a Amount deemed to be short term captal gans (X + b) Amount not used for new asset or remaned unutlzed n Captal gans account (X) 8 FOR NON-RESIDENTS- STCG ncluded n A1-A7 but not chargeable to tax n Inda as per DTAA Sl. Country name, code I II Artcle of DTAA Whether Tax Resdency Certfcate obtaned? III Total amount of STCG not chargeable to tax n Inda as per DTAA Item No. A1 to A7 above n whch ncluded A1e/A2c/A3e/A4a/A4b/A5e/A6g/A7 A1e/A2c/A3e/A4a/A4b/A5e/A6g/A7 Amount of STCG 9 Total Short-term Captal Gan (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 A8) A9 B Long-term captal gan (LTCG) (Items 5, 6 & 9 are not applcable for resdents) 1 From sale of land or buldng or both Long-term Captal Gans http://abcaus.n a Full value of consderaton receved/recevable a Value of property as per stamp valuaton authorty Full value of consderaton adopted as per secton 50C for the purpose of Captal Gans (a or 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 54D/54EC/54G/54GA (Specfy detals n tem D d below) 1d e Long-term Captal Gans on Immovable property (1c - 1d) 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) 2c a a b b b bv 1c A5e A7 A8 B1e Page S7
http://abcaus.n d Deducton u/s 54EC 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) a Full value of consderaton 3a 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 (3a bv) 3c d Deducton under sectons 54EC (Specfy detals n tem D below) 3d e LTCG on bonds or debenture (3c 3d) 2d B2e B3e 4 5 6 From sale of lsted securtes (other than a unt) or zero coupon bonds where provso under secton 112(1) s applcable 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 sectons 54EC (Specfy detals n tem D below) 4d e Long-term Captal Gans on assets at B4 above (4c 4d) B4e For NON-RESIDENTS- from sale of shares or debenture of Indan company (to be computed wth foregn exchange adjustment under frst provso to secton 48) a LTCG computed wthout ndexaton beneft 5a b Deducton under sectons 54EC (Specfy detals n tem D below) 5b c LTCG on share or debenture (5a-5b) B5c For NON-RESIDENTS- from sale of, () unlsted securtes as per sec. 112(1)(c), () unts referred n sec. 115AB, () bonds or GDR as referred n sec. 115AC, (v) securtes by FII as referred to n sec. 115AD a Full value of consderaton 6a 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 (6a bv) 6c d Deducton under sectons 54EC (Specfy detals n tem D below) 6d e Long-term Captal Gans on assets at 6 above n case of NON-REESIDENT (6c 6d) B6e 7 From sale of assets where B1 to B6 above are not applcable a Full value of consderaton 7a b Deductons under secton 48 Cost of acquston wth ndexaton b Cost of mprovement wth ndexaton b Expendture wholly and exclusvely n connecton wth transfer b v Total (b + b +b) bv c Balance (7a bv) 7c d Deducton under secton 54D/54EC/54G/54GA (Specfy detals n tem D below) 7d e Long-term Captal Gans on assets at B7 above (7c-7d) B7e 8 Amount deemed to be long-term captal gans Whether any amount of unutlzed captal gan on asset transferred durng the prevous year shown a 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. New asset acqured/constructed Amount not used for Prevous year n Secton under whch whch asset deducton clamed n Amount utlsed new asset or remaned Year n whch asset unutlzed n Captal transferred that year out of Captal acqured/constructed Gans account gans account (X) 2012-13 54/54D/54F/54G/54GA b Amount deemed to be long-term captal gans, other than at a Amount deemed to be long-term captal gans (X + b) B8 Page S8