FORM http://abcaus.n INDIAN INCOME TAX RETURN (For ndvduals and HUFs havng ncome from profts and gans of busness or ITR-3 professon) (Please see rule 12 of the Income-tax Rules,1962) (Also see attached nstructons) Assessment Year 2 0 1 8-1 9 Part A-GEN GENERAL Frst name Mddle name Last name PAN PERSONAL INFORMATION Flat/Door/Block No Name Of Premses/Buldng/Vllage Status (Tck) Road/Street/Post Offce Area/localty Date of Brth/Formaton (DD/MM/YYYY) Indvdual Aadhaar Number (12 dgt)/ Aadhaar Enrolment Id (28 dgt) (f elgble for Aadhaar) HUF Town/Cty/Dstrct State Pn code/zp code Employer Category (f n employment) (Tck) Govt. PSU Others Country Resdental/Offce Phone Number wth STD code / Moble No. 1 Moble No. 2 Emal Address-1 (self) Income Tax Ward/Crcle Emal Address-2 FILING STATUS (a) (b) (c) Return fled (Tck)[Please see nstructon number-7] On or Before due date -139(1) After due date -139(4) Revsed Return- 139(5), Modfed return- 92CD under secton 119(2)(b), or In response to notce 139(9)-Defectve 142(1) 148 153A/153C If revsed/defectve/modfed, then enter Recept No. and Date of flng orgnal return (DD/MM/YYYY) / / 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 applcable opton Resdent Non-Resdent Resdent but Not Ordnarly Resdent (e) / / Do you want to clam the beneft under secton 115H? (applcable n case of resdent) Yes No Whether any transacton has been made wth a person located n a jursdcton notfed u/s 94A of the Act? Yes No (f) Are you governed by Portuguese Cvl Code as per secton 5A? Tck) Yes No (If YES please fll Schedule 5A) (g) Whether ths return s beng fled by a representatve assessee? (Tck) Yes No If yes, furnsh followng nformaton - (1) Name of the representatve (2) Address of the representatve (3) Permanent Account Number (PAN) of the representatve (h) In case of non-resdent, s there a permanent establshment (PE) n Inda? (Tck) Yes No AUDIT INFORMATION (a) Are you lable to mantan accounts as per secton 44AA? (Tck) Yes No (b) Are you lable for audt under secton 44AB? (Tck) Yes No (c) For Offce Use Only If (b) s Yes, whether the accounts have been audted by an accountant? (Tck) Yes No If Yes, furnsh the followng nformaton below (1) Date of furnshng of the audt report (DD/MM/YYYY) / / (2) Name of the audtor sgnng the tax audt report (3) Membershp No. of the audtor (4) Name of the audtor (propretorshp/ frm) (5) Propretorshp/frm regstraton number (6) Permanent Account Number (PAN) of the propretorshp/ frm For Offce Use Only Recept No. Date Seal and Sgnature of recevng offcal Page 1
http://abcaus.n (7) Date of report of the audt (d) If lable to furnsh other audt report, menton the date of furnshng the audt report? (DD/MM/YY) (Please see Instructon 6)) 92E 115JC NATURE OF BUSINESS S.No. NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR PROFESSION INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS Code Trade name of the Descrpton [Please see nstructon No.7()] propretorshp, f any () () () Part A-BS SOURCES OF FUNDS APPLICATION OF FUNDS 1 Propretor s fund BALANCE SHEET AS ON 31 ST DAY OF MARCH, 2018 OF THE PROPRIETORY BUSINESS OR PROFESSION (fll tems below n a case where regular books of accounts are mantaned, otherwse fll tem 6) a Propretor s captal b Reserves and Surplus Revaluaton Reserve b Captal Reserve b Statutory Reserve b v Any other Reserve bv v Total (b + b + b + bv) bv c Total propretor s fund (a + bv) 2 Loan funds a Secured loans Foregn Currency Loans a Rupee Loans A From Banks B From others C Total ( A + B) Total (a + C) a b Unsecured loans (ncludng deposts) From Banks b From others b Total (b + b) b c Total Loan Funds (a + b) 3 Deferred tax lablty 3 4 Sources of funds (1c + 2c +3) 4 1 Fxed assets a Gross: Block b Deprecaton c Net Block (a b) d Captal work-n-progress e Total (1c + 1d) 2 Investments a Long-term nvestments Government and other Securtes - Quoted a Government and other Securtes Unquoted a Total (a + a) a A B C 1a 1b 1c 1d a 1c 2c 1e Page 2
NO ACCOUNT CASE http://abcaus.n b Short-term nvestments Equty Shares, ncludng share applcaton money b Preference Shares b Debentures b v Total (b + b + b) bv c Total nvestments (a + bv) 3 Current assets, loans and advances a Current assets Inventores Stores/consumables ncludng packng A materal B Raw materals C Stock-n-process D Fnshed Goods/Traded Goods E Total (A + B + C + D) Sundry Debtors a Cash and Bank Balances A Cash-n-hand B Balance wth banks C Total (A + B) v Other Current Assets av v Total current assets (E + a + C + av) av b Loans and advances Advances recoverable n cash or n knd or for value to be receved b Deposts, loans and advances to corporates and others b Balance wth Revenue Authortes b v Total (b + b + b ) bv c Total of current assets, loans and advances (av + bv) d Current labltes and provsons Current labltes A Sundry Credtors B Lablty for Leased Assets C Interest Accrued on above D Interest accrued but not due on loans E Total (A + B + C + D) Provsons A Provson for Income Tax Provson for Leave B encashment/superannuaton/gratuty C Other Provsons D Total (A + B + C) Total (E + D) d e Net current assets (3c d) 4 a Mscellaneous expendture not wrtten off or adjusted 4a b Deferred tax asset c Proft and loss account/ Accumulated balance d Total (4a + 4b + 4c) 5 Total, applcaton of funds (1e + 2c + 3e +4d) 5 6 In a case where regular books of account of busness or professon are not mantaned - (furnsh the followng nformaton as on 31 st day of March, 2018, 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 A B C D A B C D A B C 4b 4c A B 2c E C 3c E D 3e 4d 6a 6b 6c Page 3
http://abcaus.n d Amount of the cash balance 6d Proft and Loss Account for the fnancal year 2017-18 (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 DEBITS 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 b c Total (a + b) v Total ( + + c) B Gross recepts from Professon Dutes, taxes and cess receved or recevable n respect of goods and servces sold or C suppled Unon Excse dutes Servce tax VAT/ Sales tax v Central Goods & Servce Tax (CGST) v State Goods & Servces Tax (SGST) v Integrated Goods & Servces Tax (IGST) v Unon Terrtory Goods & Servces Tax (UTGST) v Any other duty, tax and cess x Total ( + + + v +v+ v+v+v) D Total Revenue from operatons (Av + B +Cx) 2 Other ncome Rent Commsson Dvdend ncome v Interest ncome v Proft on sale of fxed assets Proft on sale of nvestment beng securtes chargeable v to Securtes Transacton Tax (STT) v Proft on sale of other nvestment 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) 4 Total of credts to proft and loss account (1D + 2x + 3v) 4 5 Openng Stock Raw materal Work-n-progress Fnshed goods v Total (5 + 5 + 5) a b c v v v v v v v v v v x xa xb xc 3 3 3 5 5 5 Av B Cx 1D 2x 3v 5v Page 4
http://abcaus.n 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 Central Goods & Servce Tax (CGST) v State Goods & Servces Tax (SGST) x Integrated Goods & Servces Tax (IGST) x Unon Terrtory Goods & Servces Tax (UTGST) x Any other tax, pad or payable 7 7 7 7v 7v 7v 7v 7v x Total (7 + 7 + 7 + 7v + 7v + 7v + 7v + 7v + 7x + 7x + 7x) 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 7x 7x 7x 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) x Whether any compensaton, ncluded n 14x, pad to a non-resdents xa Yes / No b If Yes, amount pad to non-resdents xb 15 Insurance Medcal Insurance Lfe Insurance 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 Pad outsde Inda, or pad n Inda to a non-resdent other than a company or a foregn company To others Total ( + ) 15 15 7x 14x 15v 22 Page 5
http://abcaus.n 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 Central Goods & Servce Tax (CGST) v State Goods & Servces Tax (SGST) v Integrated Goods & Servces Tax (IGST) 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 (36 + 36 + 36 + 36v + 36v + 36v + 36v + 36v + x 36x 36x) 37 Audt fee 37 38 Other expenses (specfy nature and amount) 36 36 36 36v 36v 36v 36v 36v Total ( + ) Bad debts (specfy PAN of the person, f avalable, for whom Bad Debt for amount of Rs. 1 lakh or more s 39 clamed and amount) 39 Others (more than Rs. 1 lakh) where v PAN s not avalable v Others (amounts less than Rs. 1 lakh) 39 39 39v 39v v Total Bad Debt (39 + 39 + 39 + 39v + 39v) 40 Provson for bad and doubtful debts 40 41 Other provsons 41 Proft before nterest, deprecaton and taxes [4 (5v + 6 + 7x + 8 to 13 + 14x + 15v + 16 to 21 42 + 22 + 23 + 24 + 25 to 35 + 36x + 37 + 38 + 39v + 40 + 41)] 43 Interest Pad outsde Inda, or pad n Inda to a non-resdent other than a company or a foregn company To others Total ( + ) 23 24 38 39v 42 43 Page 6
PROVISIONS FOR TAX AND APPROPRIATIONS NO ACCOUNT CASE http://abcaus.n 44 Deprecaton and amortsaton 44 45 Proft before taxes (42 43 44) 45 46 Provson for current tax 46 47 Provson for Deferred Tax and deferred lablty 47 48 Proft after tax (45-46 - 47) 48 49 Balance brought forward from prevous year 49 50 Amount avalable for appropraton (48 + 49) 50 51 Transferred to reserves and surplus 51 52 Balance carred to balance sheet n propretor s account (50 51) 52 53 In a case where regular books of account of busness or professon are not mantaned, furnsh the followng nformaton for prevous year 2017-18 n respect of busness or professon () For assessee carryng on Busness a Gross recepts 53()a b Gross proft 53()b c Expenses 53()c d Net proft 53()d () For assessee carryng on Professon a Gross recepts 53 ()a b Gross proft 53 ()b c Expenses 53 ()c d Net proft 53 ()d Total (53()d + 53()d) 53 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 Increase n the proft or decrease n loss because of devaton, f any, as per Income 3a Computaton Dsclosure Standards notfed under secton 145(2) [column 11a() of Schedule 3a ICDS] Decrease n the proft or ncrease n loss because of devaton, f any, as per Income 3b Computaton Dsclosure Standards notfed under secton 145(2) [column 11b() of Schedule 3b ICDS] 4 Method of valuaton of closng stock employed n the prevous year a Raw Materal (f at cost or market rates whchever s less wrte 1, f at cost wrte 2, f at market rate wrte 3) b Fnshed goods (f at cost or market rates whchever s less wrte 1, f at cost wrte 2, f at market rate wrte 3) c Is there any change n stock valuaton method (Tck) Yes No d Increase n the proft or decrease n loss because of devaton, f any, from the method of valuaton specfed under secton 145A e Decrease n the proft or ncrease n loss because of devaton, f any, from the method of valuaton specfed under secton 145A 5 Amounts not credted to the proft and loss account, beng - a the tems fallng wthn the scope of secton 28 5a b the proforma credts, drawbacks, refund of duty of customs or excse or servce tax, or refund of sales tax or value added tax, or refund of GST, where such credts, 5b drawbacks or refunds are admtted as due by the authortes concerned c escalaton clams accepted durng the prevous year 5c d any other tem of ncome 5d e captal recept, f any 5e f Total of amounts not credted to proft and loss account (5a+5b+5c+5d+5e) 6 Amounts debted to the proft and loss account, to the extent dsallowable under secton 36 due to non-fulflment of condtons specfed n relevant clauses Premum pad for nsurance aganst rsk of damage or a destructon of stocks or store [36(1)()] 6a Premum pad for nsurance on the health of employees b [36(1)(b)] 6b Any sum pad to an employee as bonus or commsson for c servces rendered, where such sum was otherwse payable 6c to hm as profts or dvdend [36(1)()] 4d 4e 5f Page 7
http://abcaus.n Any amount of nterest pad n respect of borrowed d captal [36(1)()] 6d e Amount of dscount on a zero-coupon bond [36(1)(a)] 6e f Amount of contrbutons to a recognsed provdent fund [36(1)(v)] 6f Amount of contrbutons to an approved superannuaton g fund [36(1)(v)] 6g Amount of contrbuton to a penson scheme referred to n h secton 80CCD [36(1)(va)] 6h Amount of contrbutons to an approved gratuty fund [36(1)(v)] 6 j Amount of contrbutons to any other fund 6j Any sum receved from employees as contrbuton to any provdent fund or superannuaton fund or any fund set up k under ESI Act or any other fund for the welfare of 6k employees to the extent not credted to the employees account on or before the due date [36(1)(va)] l Amount of bad and doubtful debts [36(1)(v)] 6l m Provson for bad and doubtful debts [36(1)(va)] n Amount transferred to any specal reserve [36(1)(v)] Expendture for the purposes of promotng famly o 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 busness ncome [36(1)(xv)] q Any other dsallowance r Total amount dsallowable under secton 36 (total of 6a to 6q) 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 Expendture on advertsement n any souvenr, brochure, d tract, pamphlet or the lke, publshed by a poltcal party 7d [37(2B)] e Expendture by way of penalty or fne for volaton of any law 7e for the tme beng n force f Any other penalty or fne 7f Expendture ncurred for any purpose whch s an offence or g 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 a Amount dsallowable under secton 40 (a)(), on account of Aa non-complance wth the provsons of Chapter XVII-B b Amount dsallowable under secton 40(a)(a) on account of Ab non-complance wth the provsons of Chapter XVII-B Amount dsallowable under secton 40(a)(b), on account c of non-complance wth the provsons of Chapter VIII of Ac the Fnance Act, 2016 d Amount dsallowable under secton 40(a)() on account of Ad non-complance wth the provsons of Chapter XVII-B e Amount of tax or rate leved or assessed on the bass of profts [40(a)()] Ae f Amount pad as wealth tax [40(a)(a)] Af g Amount pad by way of royalty, lcense fee, servce fee etc. Ag as per secton 40(a)(b) h Amount of nterest, salary, bonus, commsson or remuneraton pad to any partner or member [40(b)] Ah 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) 6m 6n 6o 6p 6q 9a 6r 7j 8Aj 8B Page 8
http://abcaus.n Amount pad otherwse than by account payee cheque or b account payee bank draft or use of electronc clearng 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 or d 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 9f Any amount dsallowed under secton 43B n any precedng prevous year but allowable durng 10 the prevous year a Any sum n the nature of tax, duty, cess or fee under any law 10a Any sum payable by way of contrbuton to any provdent fund b or superannuaton fund or gratuty fund or any other fund for 10b the welfare of employees c Any sum payable to an employee as bonus or commsson for servces rendered 10c Any sum payable as nterest on any loan or borrowng from d any publc fnancal nsttuton or a State fnancal corporaton 10d or a State Industral nvestment corporaton Any sum payable as nterest on any loan or borrowng from e any scheduled bank or a co-operatve bank other than a 10e prmary agrcultural credt or a prmary co-operatve agrcultural and rural development bank f Any sum payable towards leave encashment 10f Any sum payable to the Indan Ralways for the use of ralway g 10g assets h Total amount allowable under secton 43B (total of 10a to 10g) 10h Any amount debted to proft and loss account of the prevous year but dsallowable under 11 secton 43B a Any sum n the nature of tax, duty, cess or fee under any law 11a Any sum payable by way of contrbuton to any provdent fund b or superannuaton fund or gratuty fund or any other fund for 11b the welfare of employees c Any sum payable to an employee as bonus or commsson for servces rendered 11c Any sum payable as nterest on any loan or borrowng from d any publc fnancal nsttuton or a State fnancal corporaton 11d or a State Industral nvestment corporaton Any sum payable as nterest on any loan or borrowng from e any scheduled bank or a co-operatve bank other than a 11e prmary agrcultural credt socety or a prmary co-operatve agrcultural and rural development bank f Any sum payable towards leave encashment 11f Any sum payable to the Indan Ralways for the use of ralway g 11g assets h Total amount dsallowable under Secton 43B (total of 11a to 11g) 11h 12 Amount of credt outstandng n the accounts n respect of a Unon Excse Duty b Servce tax c VAT/sales tax d Central Goods & Servce Tax (CGST) e State Goods & Servces Tax (SGST) f Integrated Goods & Servces Tax (IGST) g Unon Terrtory Goods & Servces Tax (UTGST) h Any other tax Total amount outstandng (total of 12a to 12h) 13 Amounts deemed to be profts and gans under secton 33AB or 33ABA 13 14 Any amount of proft chargeable to tax under secton 41 14 Amount of ncome or expendture of pror perod credted or debted to the proft and loss 15 account (net) 15 9b 9c 9d 9e 12a 12b 12c 12d 12e 12f 12g 12h 12 Page 9
Part A QD QUANTITATIVE DETAILS http://abcaus.n Quanttatve detals (optonal n a case not lable for audt under secton 44AB) (a) In the case of a tradng concern 1 Openng stock 1 2 Purchase durng the prevous year 2 3 Sales durng the prevous year 3 4 Closng stock 4 5 Shortage/ excess, f any 5 (b) In the case of a manufacturng concern 6 Raw materals a Openng stock b Purchases durng the prevous year c Consumpton durng the prevous year d Sales durng the prevous year e Closng stock f Yeld fnshed products g Percentage of yeld h Shortage/ excess, f any 7 Fnshed products/ By-products a openng stock b purchase durng the prevous year c quantty manufactured durng the prevous year d sales durng the prevous year e closng stock f shortage/ excess, f any 6a 6b 6c 6d 6e 6f 6g 6h 7a 7b 7c 7d 7e 7f Part B TI TOTAL INCOME Computaton of total ncome 1 Salares (6of Schedule S) 1 2 Income from house property (3b 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 and specfed busness (A38 of Schedule BP) (enter nl f loss) Proft and gans from speculatve busness (B42 of Schedule BP) (enter nl f loss and take the fgure to schedule CFL) Proft and gans from specfed busness (C48 of Schedule BP) (enter nl f loss and take the fgure to schedule CFL) v Income from patent u/s 115BBF (3e of Schedule BP) Income from transfer of carbon credts u/s 115BBG (3f of v Schedule BP) v Total (3 + 3 + 3 + 3v + 3v) (enter nl f 3v s a loss) 4 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) a Short-term chargeable at applcable rate (7v of tem E of a 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 (4av + 4b) (enter nl f loss) 5 Income from other sources a from sources other than from ownng race 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) c from the actvty of ownng and mantanng race horses (3e of Schedule OS) (enter nl f loss) 3 3 3 3v 3v a 4av b 4b 5a 5b 5c 3v 4c Page 10
d Total (5a + 5b + 5c) (enter nl f loss) 6 Total (1 + 2 + 3v +4c +5d) 6 7 Losses of current year to be set off aganst 6 (total of 2xv,3xv and 4xv of Schedule CYLA) 7 8 Balance after set off current year losses (6 7) (total of column 5 of Schedule CYLA+5b) 8 9 Brought forward losses to be set off aganst 8 (total of 2x, 3x and 4x of Schedule BFLA) 9 10 Gross Total ncome (8-9) (5xv of Schedule BFLA+ 5b) 10 11 Income chargeable to tax at specal rate under secton 111A, 112 etc. ncluded n 10 11 12 Deducton u/s 10AA (c of Sch. 10AA) 12 13 Deductons under Chapter VI-A a Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and lmted upto (10-11)] b Part-C of Chapter VI-A [(2 of Schedule VI-A and lmted upto (10-11-3)] c Total (13a + 13b) [lmted upto (10-11)] 14 Total ncome (10-12-13c) 14 15 Income whch s ncluded n 14 and chargeable to tax at specal rates (total of () of schedule SI) 15 16 Net agrcultural ncome/ any other ncome for rate purpose (4 of Schedule EI) 16 17 Aggregate ncome (14-15+16) [applcable f (14-15) exceeds maxmum amount not chargeable to tax] 17 18 Losses of current year to be carred forward (total of row x of Schedule CFL) 18 Part B TTI COMPUTATION OF TAX LIABILITY TAXE S PAID http://abcaus.n Computaton of tax lablty on total ncome 1 a Tax payable on deemed total ncome under secton 115JC (4 of Schedule AMT) 1a b Surcharge on (a) (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 17 of Part B-TI b Tax at specal rates (total of col. () of Schedule-SI) c Rebate on agrcultural ncome [applcable f (14-15) of Part B-TI exceeds maxmum amount not chargeable to tax] d Tax Payable on Total Income (2a + 2b 2c) e Rebate under secton 87A f Tax payable after rebate (2d 2e) g Surcharge 25% of 13() of Schedule SI On [(2f) (13() of Schedule SI)] Total ( + ) 2a 2b 2c 2g 2g 2g() h Educaton cess, ncludng secondary and hgher educaton cess on (2f + 2g) Gross tax lablty (2f + 2g + 2h) 3 Gross tax payable (hgher of 1d and 2) 3 Credt under secton 115JD of tax pad n earler years (applcable f 2 s more than 1d) (5 of 4 4 Schedule AMTC) 5 Tax payable after credt under secton 115JD (3-4) 5 6 Tax relef a Secton 89 b Secton 90/ 90A ( 2 of Schedule TR) c Secton 91 ( 3 of Schedule TR) d Total (6a + 6b+ 6c) 7 Net tax lablty (5-6d) (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 18A) 6a 6b 6c 10a 8a 8b 8c 8d 5d 13a 13b 13c 1b 1c 1d 2d 2e 2f 2g 2h 2 6d 8e Page 11
BANK ACCOUNT b TDS (total of column 5 of 18B and column 8 of 18C) c TCS (column 7 of 18D) d Self-Assessment Tax (from column 5 of 18A) 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 13 http://abcaus.n 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 refund) 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) 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 ] 10e Indcate the account n whch you prefer to get your refund credted, f any (tck one account ) Yes No 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 s n accordance wth the provsons of the Income-tax Act, 1961. I further declare that I am makng returns 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 15 If the return has been prepared by a Tax Return Preparer (TRP) gve further detals below: Sgn here Identfcaton No. of TRP Name of TRP Counter Sgnature of TRP If TRP s enttled for any rembursement from the Government, amount thereof 16 17 TAX PAYMENTS A ADVANCE/ SELF ASSESSMENT TAX B TDS ON SALARY Detals of payments of Advance Tax and Self-Assessment Tax Sl No BSR Code Date of Depost (DD/MM/YYYY) Seral Number of Challan Amount (Rs) (1) (2) (3) (4) (5) v 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 from Salary [As per Form 16 ssued by Employer(s)] Sl No Tax Deducton Account Name of the Employer Income chargeable under Total tax deducted Number (TAN) of the Salares Employer (1) (2) (3) (4) (5) I II NOTE Please enter total of column 5 n 10b of Part B-TTI Page 12
C Detals of Tax Deducted at Source (TDS) on Income [As per Form 16 A ssued or Form 26QB/26QC furnshed by Deductor(s) ] TDS ON OTHER INCOME D TDS ON OTHER INCOME Sl No http://abcaus.n TAN of the Deductor/ PAN of the Buyer/ Tenant Name of the Deductor/ Buyer/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) TDS credt out of (7) or (8) beng carred forward Fn. Year Amount Deducted Deducted n the hands of spouse Clamed Clamed n the hands of n whch deducted b/f n own hands as per secton 5A or any other person as per rule 37BA(2) (f applcable) n own hands spouse as per secton 5A or any other person as per rule 37BA(2) (f applcable) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) NOTE Please enter total of column 8 n 10b of Part B-TTI Income TDS PAN of spouse/ other person 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) Fn. Year n whch collected Amount b/f TCS of the current fn. year Income TDS PAN of spouse/ other person 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 (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-S22) AS APPLICABLE Page 13
http://abcaus.n SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE) Schedule S Detals of Income from Salary Name of Employer PAN of Employer (f avalable) Address of employer Town/Cty State Pn code SALARIES Salary (Excludng all exempt/ non-exempt allowances, perqustes & proft n leu of salary as they are shown 1 1 separately below) 2 Allowances not exempt (refer Form 16 from employer) 2 3 Value of perqustes (refer Form 16 from employer) 3 4 Profts n leu of salary (refer Form 16 from employer) 4 5 Deducton u/s 16 (Entertanment allowance by Government and tax on employment) 5 6 Income chargeable under the Head Salares (1 + 2 + 3 + 4 5) 6 7 Allowances exempt under secton 10 (Not to be ncluded n 6 above) 7 Travel concesson/assstance receved [(sec. 10(5)] Tax pad by employer on non-monetary perquste [(sec. 10(10CC)] Allowance to meet expendture ncurred on house rent [(sec. 10(13A)] v Other allowances 7 7 7 7v Schedule HP Detals of Income from House Property (Please refer to nstructons) Address of property 1 Town/ Cty State PIN Code 1 Is the property co-owned? Yes No (f YES please enter followng detals) Your percentage of share n the property. Name of Co-owner(s) PAN of Co-owner (s) Percentage Share n Property I II HOUSE PROPERTY 2 [Tck the applcable opton] Name(s) of Tenant (f let out) PAN of Tenant(s) (f avalable) Let out Self-occuped Deemed let out 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) 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) (nl, f self -occuped etc. as per secton 23(2)of the Act) 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) Your percentage of share n the property Name of Co-owner(s) PAN of Co-owner (s) Percentage Share n Property (optonal) I II [Tck the applcable opton] Let out Self-occuped Deemed let out Name(s) of Tenant (f let out) I II PAN(s) of Tenant (f avalable) Page S1
http://abcaus.n 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 Unrealzed rent and Arrears of rent receved durng the year under secton 25A after deductng 30% b Total (1j + 2j +3a) (f negatve take the fgure to 2 of schedule CYLA) NOTE Please nclude the ncome of the specfed persons referred to n Schedule SPI whle computng the ncome under ths head 2a 2e 2f 2 2j 3a 3b 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 45 and 53 of Part A-P&L ) 1 Net proft or loss from speculatve busness ncluded n 1 (enter ve 2a sgn n case of loss) 2a Net proft or Loss from Specfed Busness u/s 35AD ncluded n 1 2b (enter ve sgn n case of loss) 2b INCOME FROM BUSINESS OR PROFESSION 3 Income/ recepts credted to proft and loss account consdered under other heads of ncome/chargeable u/s 115BBF/ chargeable u/s 115BBG a Salares b House property c Captal gans d Other sources e u/s 115BBF f u/s 115BBG 3f 4 Proft or loss ncluded n 1, whch s referred to n secton 44AD/44ADA/44AE/44B/44BB/44BBA/44BBB/44D/44DA/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) c Total (c + c) 5c d Total exempt ncome (5a + 5b + 5c) 5d 6 Balance (1 2a 2b 3a - 3b 3c - 3d 3e - 3f 4 5d) 6 7 Expenses debted to proft and loss account consdered under other heads of ncome/related to ncome chargeable u/s 115BBF or u/s 115BBG c a Salares 3a 3b 3c 3d 3e 7a b House property 7b c Captal gans d Other sources e u/s 115BBF f u/s 115BBG Expenses debted to proft and loss account whch relate to exempt 8 ncome 9 Total (7a + 7b + 7c + 7d + 7e + 7f + 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) (tem 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 14 dsallowable under secton 36 (6r of PartA-OI) 7c 7d 7e 7f 8 12 Page S2
http://abcaus.n Amounts debted to the proft and loss account, to the extent 15 dsallowable under secton 37 (7j of PartA-OI) Amounts debted to the proft and loss account, to the extent 16 dsallowable under secton 40 (8Aj of PartA-OI) Amounts debted to the proft and loss account, to the extent 17 dsallowable under secton 40A (9f of PartA-OI) Any amount debted to proft and loss account of the prevous 18 year but dsallowable under secton 43B (11h of PartA-OI) Interest dsallowable under secton 23 of the Mcro, Small and 19 Medum Enterprses Development Act,2006 20 Deemed ncome under secton 41 20 Deemed ncome under secton 32AD/ 33AB/ 33ABA/ 35ABA 21 /35ABB/ 40A(3A)/ 72A/80HHD/ 80-IA 21 22 Deemed ncome under secton 43CA 22 23 Any other tem of addton under secton 28 to 44DA 23 24 25 Any other ncome not ncluded n proft and loss account/any other expense not allowable (ncludng ncome from salary, commsson, bonus and nterest from frms n whch ndvdual/huf/prop. concern s a partner) Increase n proft or decrease n loss on account of ICDS adjustments and devaton n method of valuaton of stock (Column 3a + 4d of Part A - OI) 26 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23+24+25) 26 27 Deducton allowable under secton 32(1)() 27 28 Deducton allowable under secton 32AD 28 Amount of deducton under secton 35 or 35CCC or 35CCD n excess of the amount debted to proft and loss account (tem 29 x(4) of Schedule ESR) (f amount deductble under secton 35 or 29 35CCC or 35CCD s lower than amount debted to P&L account, t wll go to tem 24) Any amount dsallowed under secton 40 n any precedng 30 prevous year but allowable durng the prevous year(8b of 30 PartA-OI) Any amount dsallowed under secton 43B n any precedng 31 prevous year but allowable durng the prevous year(10g of 31 PartA-OI) 32 Any other amount allowable as deducton 32 33 Decrease n proft or ncrease n loss on account of ICDS adjustments and devaton n method of valuaton of stock (Column 3b + 4e of Part A- OI) 34 Total (27+28+29+30+31+32+33) 34 35 Income (13+26-34) 35 36 Profts and gans of busness or professon deemed to be under - Secton 44AD 36 Secton 44ADA 36 Secton 44AE 36 v Secton 44B 36v v Secton 44BB 36v v Secton 44BBA 36v v Secton 44BBB 36v 15 16 17 18 19 24 25 33 v Secton 44D 36v x Secton 44DA 36x (tem 4 of Form 3CE) x Frst Schedule of Income-tax Act 36x x Total (36 to 36x) 36x Net proft or loss from busness or professon other than speculatve and specfed busness 37 (35+36x) Net Proft or loss from busness or professon other than speculatve busness and specfed 38 busness after applyng rule 7A, 7B or 8, f applcable (If rule 7A, 7B or 8 s not applcable, enter same fgure as n 37) (If loss take the fgure to 2 of tem E) B Computaton of ncome from speculatve busness 37 A38 Page S3
http://abcaus.n 39 Net proft or loss from speculatve busness as per proft or loss account 39 40 Addtons n accordance wth secton 28 to 44DA 40 41 Deductons n accordance wth secton 28 to 44DA 41 42 Income from speculatve busness (39+40-41) (f loss, take the fgure to 6x of schedule CFL) B42 C Computaton of ncome from specfed busness under secton 35AD 43 Net proft or loss from specfed busness as per proft or loss account 43 44 Addtons n accordance wth secton 28 to 44DA 44 45 Deductons n accordance wth secton 28 to 44DA (other than deducton under secton,- () 35AD, () 32 or 35 on whch deducton u/s 35AD s clamed) 46 Proft or loss from specfed busness (43+44-45) 46 47 Deductons n accordance wth secton 35AD(1) 47 48 Income from Specfed Busness (46-47) (f loss, take the fgure to 7x of schedule CFL) C48 49 Relevant clause of sub-secton (5) of secton 35AD whch covers the specfed busness (to be selected from drop down menu) D Income chargeable under the head Profts and gans D from busness or professon (A38+B42+C48) D E Intra head set off of busness loss of current year Sl. Type of Busness ncome Loss to be set off (Fll ths row only f fgure s negatve) Income from speculatve busness Income from specfed busness v Total loss set off ( + ) v Loss remanng after set off ( v) Income of current year (Fll ths column only f fgure s zero or postve) Busness loss set off 45 C49 Busness ncome remanng after set off (1) (2) (3) = (1) (2) NOTE Please nclude the ncome of the specfed persons referred to n Schedule SPI whle computng the ncome under ths head (B42) (C48) (A38) Deprecaton on Plant and Machnery (Other than assets on whch full captal expendture s allowable as deducton Schedule DPM under any other secton) 1 Block of assets Plant and machnery DEPRECIATION ON PLANT AND MACHINERY 2 Rate (%) 15 30 40 3(a) Wrtten down value on the frst day of prevous year 3(b) Wrtten down value on the frst day of prevous year, of those block of assets whch were elgble for deprecaton @ 50%, 60% or 80% as per the old Table 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(a) + 3(b) + 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 s negatve) 10 Deprecaton on 6 at full rate 11 Deprecaton on 9 at half rate 12 Addtonal deprecaton, f any, on 4 13 Addtonal deprecaton, f any, on 7 14 Addtonal deprecaton relatng to mmedately precedng year' on asset put to use for less than 180 days 15 Total deprecaton (10+11+12+13+14) () () () Page S4
http://abcaus.n 16 Deprecaton dsallowed under secton 38(2) of the I.T. Act (out of column 15) 17 Net aggregate deprecaton (15-16) 18 Proportonate aggregate deprecaton allowable n the event of successon, amalgamaton, demerger etc. (out of column 17) 19 Expendture ncurred n connecton wth transfer of asset/ assets 20 Captal gans/ loss under secton 50 (5 + 8-3(a) 3(b) - 4-7 -19) (enter negatve only f block ceases to exst) 21 Wrtten down value on the last day of prevous year (6+ 9-15) (enter 0 f result s negatve) Schedule DOA Deprecaton on other assets (Other than assets on whch full captal expendture s allowable as deducton) 1 Block of assets Land Buldng (not ncludng land) Furnture and Intangble Shps fttngs assets 2 Rate (%) Nl 5 10 40 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 s negatve) 10 Deprecaton on 6 at full rate 11 Deprecaton on 9 at half rate 12 Total deprecaton (10+11) 13 Deprecaton dsallowed under secton 38(2) of the I.T. Act (out of column 12) 14 Net aggregate deprecaton (12-13) 15 Proportonate aggregate deprecaton allowable n the event of successon, amalgamaton, demerger etc. (out of column 14) 16 Expendture ncurred n connecton wth transfer of asset/ assets 17 Captal gans/ loss under secton 50 (5 + 8-3-4-7 -16) (enter negatve only f block ceases to exst) 18 Wrtten down value on the last day of prevous year (6+ 9-12) (enter 0 f result s negatve) () () () (v) (v) (v) (v) 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 -17 or 18 as applcable) b Block enttled for deprecaton @ 30 per cent 1b ( Schedule DPM - 17 or 18 as applcable) c Block enttled for deprecaton @ 40 per cent 1c ( Schedule DPM - 17 or 18 as applcable) d Total deprecaton on plant and machnery ( 1a + 1b + 1c) 2 Buldng (not ncludng land) 1d Page S5
http://abcaus.n a Block enttled for deprecaton @ 5 per cent (Schedule DOA- 14 or 15 as applcable) b Block enttled for deprecaton @ 10 per cent (Schedule DOA- 14 or 15 as applcable) c Block enttled for deprecaton @ 40 per cent (Schedule DOA- 14v or 15v as applcable) d Total deprecaton on buldng (total of 2a + 2b + 2c) 2a 2b 2c 2d 3 Furnture and fttngs(schedule DOA- 12v) 3 4 Intangble assets (Schedule DOA- 12v) 4 5 Shps (Schedule DOA- 12v) 5 6 Total deprecaton (1d+2d+3+4+5) 6 Schedule DCG Deemed Captal Gans on sale of deprecable assets 1 Plant and machnery a Block enttled for deprecaton @ 15 per cent 1a (Schedule DPM - 20) b Block enttled for deprecaton @ 30 per cent 1b (Schedule DPM 20) c Block enttled for deprecaton @ 40 per cent 1c (Schedule DPM - 20) d Total ( 1a +1b + 1c) 2 Buldng (not ncludng land) DEEMED CAPITAL GAINS a Block enttled for deprecaton @ 5 per cent 2a (Schedule DOA- 17) b Block enttled for deprecaton @ 10 per cent 2b (Schedule DOA- 17) c Block enttled for deprecaton @ 40 per cent (Schedule 2c DOA- 17v) d Total ( 2a + 2b + 2c) 2d 3 Furnture and fttngs ( Schedule DOA- 17v) 3 4 Intangble assets (Schedule DOA- 17v) 4 5 Shps (Schedule DOA- 17v) 5 6 Total ( 1d+2d+3+4+5) 6 1d Schedule ESR 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) (Sub-tems 4 and 5 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 of Captal Gans (a or a) 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 Page S6
d Deducton under secton 54B/54D/ 54G/54GA (Specfy detals n tem D below) 1d e Short-term Captal Gans on Immovable property (1c - 1d) A1e 2 From slump sale a Full value of consderaton 2a (5 of Form 3CEA) 3 4 5 http://abcaus.n b Net worth of the under takng or dvson 2b (6(e) of Form 3CEA) c Short term captal gans from slump sale (2a-2b) A2c From sale of equty share or unt of equty orented Mutual Fund (MF) or unt of a busness trust on whch STT s pad under secton 111A or 115AD(1)() provso (for FII) a Full value of consderaton 3a b Deductons under secton 48 Cost of acquston wthout ndexaton b Cost of Improvement wthout ndexaton b Expendture wholly and exclusvely n connecton wth transfer b v Total ( + + ) bv c Balance (3a bv) 3c Loss to be dsallowed u/s 94(7) or 94(8)- for example f asset d bought/acqured wthn 3 months pror to record date and 3d dvdend/ncome/bonus unts are receved, then loss arsng out of sale of such asset to be gnored (Enter postve value only) e Short-term captal gan on equty share or equty orented MF (STT pad) (3c +3d) A3e For NON-RESIDENT, not beng an FII- from sale of shares or debentures of an Indan company (to be computed wth foregn exchange adjustment under frst provso to secton 48) a STCG on transactons on whch securtes transacton tax (STT) s pad A4a b STCG on transactons on whch securtes transacton tax (STT) s not pad A4b For NON-RESIDENTS- from sale of securtes (other than those at A3 above) by an FII as per secton 115AD a In case securtes sold nclude shares of a company other than quoted shares, enter the followng detals a Full value of consderaton receved/recevable n respect of unquoted shares b Far market value of unquoted shares determned n the prescrbed manner c Full value of consderaton n respect of unquoted shares adopted as per secton 50CA for the purpose of Captal Gans (hgher of a or b) Full value of consderaton n respect of securtes other than unquoted shares Total (c + ) b Deductons under secton 48 Cost of acquston wthout ndexaton b Cost of mprovement wthout ndexaton b Expendture wholly and exclusvely n connecton wth transfer b v Total ( + + ) bv c Balance (5a bv) 5c 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) 5d e Short-term captal gan on sale of securtes (other than those at A3 above) by an FII (5c +5d) A5e 6 From sale of assets other than at A1 or A2 or A3 or A4 or A5 above a In case assets sold nclude shares of a company other than quoted shares, enter the followng detals a Full value of consderaton receved/recevable n respect of unquoted shares b Far market value of unquoted shares determned n the prescrbed manner c Full value of consderaton n respect of unquoted shares c adopted as per secton 50CA for the purpose of Captal Gans (hgher of a or b) Full value of consderaton n respect of assets other than unquoted shares Total (c + ) a b Deductons under secton 48 Cost of acquston wthout ndexaton Cost of Improvement wthout ndexaton Expendture wholly and exclusvely n connecton wth transfer v Total ( + + ) c a b b b bv Page S7
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 n whch asset transferred Secton under whch deducton clamed n that year 2014-15 54D/54G/54GA New asset acqured/constructed Year n whch asset acqured/constructed Amount utlsed out of Captal Gans account Amount not used for new asset or remaned unutlzed n Captal gans account (X) 2015-16 54B b Amount deemed to be short term captal gans u/s 54B/54D/54G/54GA, other than at a Total amount deemed to be short term captal gans (X + X + b) Amount of STCG ncluded n A1-A7 but not chargeable to tax or chargeable at specal rates as per 8 DTAA Sl. Amount of No. ncome Item No. A1 to A7 above n whch ncluded Country name & Code Artcle of DTAA Rate as per Treaty (enter NIL, f not chargeable) Whether TRC obtaned (Y/N) Secton of I.T. Act Rate as per I.T. Act Applcable rate [lower of (6) or (9)] (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) I II a Total amount of STCG not chargeable to tax as per DTAA b Total amount of STCG chargeable at specal rates as per DTAA 9 Total Short-term Captal Gan (A1e+ A2c+ A3e+ A4a+ A4b+ A5e+ A6g+A7 -A8a) A9 B Long-term captal gan (LTCG) (Sub-tems 5, 6 & 7 are not applcable for resdents) Long-term Captal Gans http://abcaus.n 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 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) 1c d Deducton under secton 54/54B/54D/54EC/54EE/54F/54G/54GA/54GB (Specfy detals n tem D below) 1d e Long-term Captal Gans on Immovable property (1c - 1d) B1e 2 From slump sale a Full value of consderaton 2a (5 of Form 3CEA) b Net worth of the under takng or dvson 2b (6(e) of Form 3CEA) c Balance (2a 2b) d Deducton u/s 54EC/54EE /54F (Specfy detals n tem D below) e Long term captal gans from slump sale (2c-2d) B2e 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 Cost of mprovement wthout ndexaton Expendture wholly and exclusvely n connecton wth transfer v Total (b + b +b) c Balance (3a bv) 3c 2c 2d a a b b b bv b b b bv A7 A8a A8b Page S8