ITR-2
225 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
VERIFICATION
Stamp Receipt No., Seal,
Date & Sign of Receiving
Official
I, son/ daughter of solemnly declare that to the best of my knowledge and belief,
the information
given in the return is correct and complete and is in accordance with the provisions of the Income-
tax Act, 1961. I further declare that I am
making this return in my capacity as ___________(drop down to be provided in e-filing utility) and
I am also competent to make this return
and verify it. I am holding permanent account number .(Please see instruction).
Date: Signature:
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Identification No. of TRP Name of TRP Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof
FORM No.
ITR-2
INDIAN INCOME TAX RETURN
[For Individuals and HUFs not having income from profits and gains of business
or profession]
(See rule 12)
(Please refer instructions)
Assessment Year
2 0 2 3 -
2
4
PERS
ONAL INFORMATION
(A1) First name (A2) Middle name (A3) Last name (A4) PAN
(A6) Flat/Door/Block No. (A7) Name of Premises/Building/Village (A5) Status (Tick)
Individual HUF
(A8) Road/Street/Post Office (A14) Date of Birth/ Formation
(DD/MM/YYYY)
(A9) Area/locality (A15) Aadhaar Number (12 digit) / Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar)
(A10) Town/City/District (A11) State (A13) PIN code/ZIP code
(A12) Country
(A16) Residential/Office Phone Number with STD code/ Mobile No.
1
(A17) Mobile No. 2
FILING STATUS
(A18) E-mail Address-1 (self) (A19) E-mail Address-2
(A20)
(a1i) Filed u/s (Tick) [Please see instruction]
139(1)-On or before due date,
139(4)-After due date,
139(5)-Revised Return,
92CD-Modified return,
119(2)(b)-After condonation of delay
(a1ii) Or filed in response to notice u/s
139(9),
142(1),
148
,
153C
(a2) Are you opting for new tax regime u/s 115BAC?
Yes
No
(b)
Are you filing return of income under Seventh proviso to section 139(1) but otherwise not required to furnish return of income? - (Tick)
Yes No
If yes, please furnish following information [Note: To be filled only if a person is not required to furnish a return of income under section
139(1) but filing return of income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
(bi)
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current
account during the previous year? (Yes/No)
Amount (Rs) (If Yes)
(bii)
Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a
foreign country for yourself or for any other person? (Yes/No)
Amount (Rs) (If Yes)
(biii)
Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of
electricity during the previous year? (Yes/No)
Amount (Rs) (If Yes)
Part A-GEN GENERAL
[ II— 3(i)] 226
(biv)
Are you required to file a return as per other conditions prescribed under clause (iv) of seventh proviso
to section 139(1) (If yes, please select the relevant condition from the drop-down menu)
(Tick) o Yes o No
(c)
If Revised/Defective/Modified, then enter Receipt No.
and Date of filing original return (DD/MM/YYYY)
/ /
(d)
If filed, in response to a notice u/s 139(9)/142(1)/148/153C or order u/s 119(2)(b) enter Unique Number/ Document
Identification Number (DIN) and date of such Notice/Order, or if filed u/s 92CD, enter date of Advance Pricing
Agreement
(Unique
Number)
/ /
(e) Residential
Status in India
(for individuals)
(Tick applicable
option)
A. Resident
You were in India for 182 days or more during the previous year [section 6(1)(a)]
You were in India for 60 days or more during the previous year, and have been in India for 365 days
or more within the 4 preceding years [section (6)(1)(c)] [where Explanation 1 is not applicable]
You are a citizen of India, who left India, for the purpose of employment, as a member of the crew of
an Indian ship and were in India for 182 days or more during the previous year and 365 days or more
within the preceding 4 years [Explanation 1(a) of section (6)(1)(c)]
You are a citizen of India or a person of Indian origin and have come on a visit to India during the
previous year and were in India for
a) 182 days or more during the previous year and 365 days or more within the preceding 4 years; or
b) 120 days or more during the previous year and 365 days or more within the preceding 4 years if the
total income, other than income from foreign sources, exceeds Rs. 15 lakh. [Explanation 1(b) of section
(6)(1)(c)]
B. Resident but not
Ordinarily Resident
You have been a non-resident in India in 9 out of 10 preceding years [section 6(6)(a)]
You have been in India for 729 days or less during the 7 preceding years [section 6(6)(a)]
You are a citizen of India or person of Indian origin, who comes on a visit to India, having total
income, other than the income from foreign sources, exceeding Rs. 15 lakh and have been in India for
120 days or more but less than 182 days during the previous year [section 6(6)(c)]
You are a citizen of India having total income, other than the income from foreign sources,
exceeding Rs. 15 lakh during the previous year and not liable to tax in any other country or territory by
reason of your domicile or residence or any other criteria of similar nature [section 6(6)(d) rws 6(1A)]
C. Non-resident
You were a non-resident during the previous year.
(i)Please specify the jurisdiction(s) of residence during the previous year -
S.No.
Jurisdiction(s) of
residence
Taxpayer Identification Number(s)
1
2
(ii) In case you are a Citizen of India or a Person of Indian Origin (POI), please specify -
Total period of stay in India
during the previous year (in days)
Total period of stay in India during the 4 preceding years (in days)
Residential
Status in India
(for HUF)
(Tick applicable
option)
D.
Resident
Resident but not Ordinarily Resident
Non
-
resident
(f) Do you want to claim the benefit under section 115H? (applicable in case of resident) Yes No
(g)
Are you governed by Portuguese Civil Code as per section 5A?
Tick)
Yes No (If “YES” please fill Schedule 5A)
(h) Whether you are an FII / FPI? Yes/No If yes, please provide SEBI Regn. No
(i)
Whether this return is being filed by a Representative Assessee? (Tick)
Yes No If yes, please furnish following information
-
(1) Name of the Representative
(2)
Capacity of the
Representative
(drop down to be provided)
(3) Address of the Representative
(4) Permanent Account Number (PAN)/ Aadhaar No. of the Representative
(j)
Whether you were Director in a company at any time during the previous year? (Tick)
Yes No
If yes, please furnish following information -
Name of
Company
Type of company PAN
Whether its shares are listed or
unlisted
Director Identification Number (DIN)
227 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
(Drop down to be
provided)
(k)
Whether you have held unlisted equity shares at any time during the previous year? (Tick)
Yes
No
If yes, please furnish following information in respect of equity shares
Name of
company
Type of
Company
PAN
Opening balance Shares acquired during the year
Shares transferred
during the year
Closing balance
(Drop
down to
be
provided)
No. of
shares
Cost of
acquisition
No. of
shares
Date of
subscription
/ purchase
Face
value
per
share
Issue
price per
share (in
case of
fresh
issue)
Purchase price
per share (in
case of
purchase from
existing
shareholder)
No. of
shares
Sale
consideration
No. of
shares
Cost of
acquisition
1a 1b 2 3 4 5 6 7 8 9 10 11 12 13
SCHEDULES TO THE RETURN FORM (FILL AS APPLICABLE)
Schedule S Details of Income from Salary
SALARIES
Name of Employer Nature of employer (Tick)
(drop down to be provided)
TAN of Employer
(mandatory if tax is
deducted)
Address of employer Town/City State PIN code/ ZIP code
1
Gross Salary (1a + 1b + 1c+1d+1e)
1
a
Salary as per section 17(1)
(drop down to be provided)
1a
b
Value of perquisites as per section 17(2)
(drop down to be provided)
1b
c
Profit in lieu of salary as per section 17(3)
(drop down to be provided)
1c
d
Income from retire
ment benefit account maintained in a notified country u/s 89A
(choose country from drop down menu)
1d
e
Income from retirement benefit account maintained in a country “other than
notified country u/s 89A”
1e
f
Income taxable during the previous y
ear on which relief u/s 89A was claimed in
any earlier previous year.
1f
(Add multiple rows for Gross Salary in case of more than one employer)
2
Total Gross Salary
(from all employers)
2
3
Less allowances to the extent exempt u/s 10
(drop down to be provided in e-
filing utility) (please
refer instructions)
(Note: Ensure that it is included in Total Gross salary in (2) above )
3
3(a)
Less:
Income claimed for relief from taxation u/s 89A
3a
4 Net Salary (2 – 3 – 3a) 4
5
Deduction u/s 16
(5a + 5b + 5c)
5
a Standard deduction u/s 16(ia)
5a
b Entertainment allowance u/s 16(ii)
5b
c Professional tax u/s 16(iii)
5c
6 Income chargeable under the head ‘Salaries’ (4 - 5) 6
Schedule HP
Details Of Income From House Prope
rty
(Please Refer Instructions) (Drop down to be provided indicating ownership of property)
[ II— 3(i)] 228
HOUSE PROPERTY
1
Address of property 1 Town/ City State Country PIN Code/ ZIP Code
Is the property co-owned? Yes No (if “YES” please enter following details)
Your percentage of share in the property (%)
Name of Co-owner(s)
PAN/Aadhaar No. of Co-owner(s)
Percentage Share in Property
I
II
[Tick
the applicable
option]
Let out
Self-occupied
Deemed let out
Name(s) of
Tenant(s)
(if let out)
PAN/ Aadhaar No. of Tenant(s)
(Please see note)
PAN/TAN/ Aadhaar No. of Tenant(s)
(if TDS credit is
claimed)
I
II
a Gross rent received or receivable or lettable value 1a
b The amount of rent which cannot be realized 1b
c Tax paid to local authorities 1c
d Total (1b + 1c) 1d
e
Annual value (1a
–
1d)
(nil if self -occupied etc. as per section 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 capital 1h
i Total (1g + 1h) 1i
j
Arrears/Unrealized rent received during the year less 30% 1j
k Income from house property 1 (1f – 1i + 1j) 1k
2
Address of property 2
Town/ City State PIN Code/ ZIP Code
Is the property co-owned? Yes No (if “YES” please enter following details)
Your percentage of share in the property. (%)
Name of Co-owner(s)
PAN/ Aadhaar No. of Co-owner(s)
Percentage Share in Property
I
II
[Tick
the applicable option]
Let out
Self-occupied
Deemed let out
Name(s) of
Tenant(s) (if let
out)
PAN/Aadhaar No. of Tenant(s)
(Please see note)
PAN/TAN/ Aadhaar No. of Tenant(s) (
if T
DS credit is
claimed)
I
II
a
Gross rent received/ receivable/ lettable value
(higher of the two, if let out for whole of the year, lower of the two, if let out for part of the year)
2a
b The amount of rent which cannot be realized 2b
c Tax paid to local authorities 2c
d Total (2b + 2c) 2d
e Annual value (2a – 2d) 2e
f Annual value of the property owned (own percentage share x 2e) 2f
g 30% of 2f 2g
h Interest payable on borrowed capital 2h
i Total (2g + 2h) 2i
j
Arrears/Unrealized rent received during the year less 30% 2j
k Income from house property 2 (2f – 2i + 2j) 2k
229 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
3 Pass through income/loss if any * 3
4
Income under the head “Income from House Property” (1k + 2k + 3)
(if negative take the figure to 2i of schedule CYLA)
4
NOTE ►
Please include the income of the specified persons referred to in Schedule SPI and Pass through income referred to in schedul
e PTI while computing
the income under this head.
NOTE ►
Furnishing of PAN/ Aadhaar No. of tenant is mandatory, if tax is deducted under section 194-IB.
Furnishing of TAN of tenant is mandatory, if tax is deducted under section 194-I.
Schedule CG Capital Gains
A
Short
-
term Capital
Gains (STCG)
(Sub-items 3 and 4 are not applicable for residents)
Short-term Capital Gains
1
From sale of land or building or both
(fill up details separately for each property)
a i Full value of consideration received/receivable ai
ii Value of property as per stamp valuation authority aii
iii
Full value of consideration adopted as per section 50C for the purpose
of Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this
figure as (ai), or else take (aii)]
aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii + biii) biv
c Balance (aiii – biv) 1c
d
Deduction under section 54B
(Specify details in item D below)
1d
e Short-term Capital Gains on Immovable property (1c - 1d) A1e
f In case of transfer of immovable property, please furnish the following details (see note)
S. No.
Name of
buyer(s)
PAN/ Aadhaar
No. of buyer(s)
Percentage
share
Amount
Address of
property, country
code, ZIP code
Pin code State
NOTE
► Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deducted under section 194-
IA or is
quoted by buyer in the documents
In case of more than one buyer, please indicate the respective percentage share and amount.
2
From sale of equity share or unit of equity oriented Mutual Fund (MF) or unit of a business trust on
which STT is paid
under section 111A or 115AD(1)(ii) proviso (for FII)
a Full value of consideration 2a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (i + ii + iii) biv
c Balance (2a – biv) 2c
d
Loss to be disallowed u/s 94(7) or 94(8)-
for example if asset bought/acquired within
3 months pr
ior to record date and dividend/income/bonus units are received, then
loss arising out of sale of such asset to be ignored (Enter positive value only)
2d
e Short-term capital gain on equity share or equity oriented MF (STT paid) (2c +2d) A2e
3
For NON-RESIDENT, not being an FII-
from sale of shares or debentures of an Indian company (to be computed with
foreign exchange adjustment under first proviso to section 48)
a STCG on transactions on which securities transaction tax (STT) is paid A3a
b STCG on transactions on which securities transaction tax (STT) is not paid A3b
4 For NON-RESIDENT- from sale of securities (other than those at A2) by an FII as per section 115AD
[ II— 3(i)] 230
a i In case securities sold include shares of a company other
than quoted shares, enter
the following details
a
Full value of consideration received/receivable in respect of unquoted
shares
ia
b
Fair market value of unquoted shares determined in the prescribed
manner
ib
c Full value of c
onsideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii Full value of consideration in respect of securities other than unquoted shares aii
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (i + ii + iii) biv
c Balance (4aiii – biv) 4c
d
Loss to be disallowed u/s 94(7) or 94(8)- for example if security bought/acquired
within 3 months prior to record date and dividend/income/bonus units are received,
then loss arising out of sale of such security to be ignored (Enter positive value only)
4d
e Short-term capital gain on sale of securities by an FII (other than those at A2) (4c +4d) A4e
5 From sale of assets other than at A1 or A2 or A3 or A4 above
a
i
In case assets sold include shares
of a company other than quoted shares, enter the
following details
a
Full value of consideration received/receivable in respect of unquoted
shares
ia
b
Fair market value of unquoted shares determined in the prescribed
manner
ib
c F
ull value of consideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii Full value of consideration in respect of assets other than unquoted shares aii
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of Improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (i + ii + iii) biv
c Balance (5aiii – biv) 5c
d In case of asset (security/unit) loss to be disallowed u/s 94(7) or 94(8)- for example if
asset bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising out of sale of such asset
to be ignored (Enter positive value only)
5d
e STCG on assets other than at A1 or A2 or A3 or A4 above (5c + 5d) A5e
6 Amount deemed to be short-term capital gains
a Whether any amount of unutilised capital gain on
asset transferred during the previous years shown below was
deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
Sl. No.
Previous
year in
which asset
transferred
Section under which
deduction claimed in
that year
New asset acquired/constructed
Amount not used for new
asset or remained
unutilised in Capital gains
account (X)
Year in which asset
acquired/constructed
Amount utilised out
of Capital Ga
ins
account
i 2020-21 54B
[भाग II—ख ड 3(i)] भारत का रािप : असाधारण 7
“Sl.
Previous year in which
asset transferred
Section under which
deduction claimed in
that year
New asset acquired/ constructed
Amount not used
for new asset or
remains
unutilised in
Capital gains
account (X)
Year in which
asset acquired/
constructed
Amount utilised
out of Capital
Gains account
i
2019-20
54B
ii
2020-21
54B”;
(iii) at page 231, in the row after item (b) under row 6, for the figures “aXi + b”, the figures “aXi + aXii + b” shall be
substituted;
(iv) at page number 233,––
(a) for the table under item (b) under row 10, the following table shall be substituted, namely:––
“Sl.
Previous year in which
asset transferred
Section under which
deduction claimed in
that year
New asset acquired/ constructed
Amount not used
for new asset or
remains
unutilised in
Capital gains
account (X)
Year in which
asset acquired/
constructed
Amount utilised
out of Capital
Gains account
i
2018-19
54/54F/54GB
ii
2019-20
54/54B/54F/54GB
iii
2020-21
54B”;
(b) in the row after item (b) under row 10, for the figures “aXii + b”, the figures “aXii + aXiii + b” shall be
substituted;
(v) at page number 243, in schedule VI-A, for the rows (u) and (v), the following shall be substituted, namely:––
“u
80U
ua
Any other deduction as per the e-
filing utility
v
Total deductions under Chapter VI-A (Total of a to ua)”;
(vi) at page number 276,–––
(a) for the row 7, the following shall be substituted, namely:––
“7
Expenses debited to profit and
loss account considered under
other heads of income/ related to
income chargeable u/s 115BBF
or u/s 115BBG or u/s 115BBH
a
Salaries
7a
b
House property
7b
c
Capital gains
7c
d
Other sources
7d
e
u/s 115BBF
7e
f
u/s 115BBG
7f
g
u/s 115BBH (other than
cost of acquisition)
7g”;
(b) in row 9, for the figures and letters, “7f + 8a”, the figures and letters “7f + 7g + 8a” shall be substituted;
231 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
b Amount deemed to be short-term capital gains, other than at ‘a’
Total amount deemed to be short term capital gains (aXi + b) A6
7 Pass Through Income/ Loss in the nature of Short-Term Capital Gain, (Fill up schedule PTI) (A7a + A7b + A7c) A7
a
Pass Through Income/ Loss in the nature of Short-Term Capital Gain, chargeable @ 15% A7a
b
Pass Through Income/ Loss in the nature of Short-Term Capital Gain, chargeable @ 30% A7b
c
Pass Through Income/ Loss in the nature of Short-
Term Capital Gain, chargeable at applicable
rates
A7c
8 Amount of STCG included in A1 – A7 but not chargeable to tax or chargeable at special rates in India as per DTAA
Sl. No.
Amount of
income
Item No.
A1 to A7
a
bove in
which
included
Country
name &
Code
Article
of
DTAA
Rate as per Treaty
(enter NIL, if not chargeable)
Whether
TRC
obtained
(Y/N)
Section of
I.T. Act
Rate as
per I.T.
Act
Applicable 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 in India as per DTAA A8a
b Total amount of STCG chargeable to tax at special rates in India as per DTAA A8b
9 Total Short-term Capital Gain (A1e+ A2e+ A3a+ A3b+ A4e+ A5e+A6 + A7 - A8a) A9
B
Long
-
term capital gain (LTCG)
(Sub-items, 5 , 6, 7and 8 are not applicable for residents)
Long-term Capital Gains
1
From sale of land or building or both
(fill up details separately for each property)
Date of purchase/ acquisition DD/MM/YYYY Date of sale/transfer DD/MM/YYYY
a i Full value of consideration received/receivable ai
ii Value of property as per stamp valuation authority aii
iii
Full value of consideration adopte
d as per section 50C for the purpose of
Capital Gains [in case (aii) does not exceed 1.10 times (ai), take this figure
as (ai), or else take (aii)]
aiii
b Deductions under section 48
i Cost of acquisition bi
iia Cost of acquisition with indexation biia
iib Total cost of improvement with indexation biib
(a) Cost of improvement
(b) Year of Improvement
( c) Cost of Improvement with indexation
Add row
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (biia + biib + biii) biv
c Balance (aiii – biv) 1c
d
Deduction under section 54/54B/54EC/54F/54GB
(Specify details in item D below)
1d
e Long-term Capital Gains on Immovable property (1c - 1d) B1e
f In case of transfer of immovable property, please furnish the following details (see note)
S.No.
Name of buyer(s)
PAN/ Aadhaar
No. of buyer(s)
Percentage share Amount
Address of
property, country
code, ZIP code
Pin
code
State
NOTE
► Furnishing of PAN/ Aadhaar No. is mandatory, if the tax is deduced under section 194-
IA or is quoted
by buyer in the documents.
In case of more than one buyer, please indicate the respective percentage share and amount.
2
From sale of bonds or debenture (other than capital indexed bonds issued by Government)
a Full value of consideration 2a
b Deductions under section 48
i Cost of acquisition without indexation bi
(aXi + aXii + b)
[ II— 3(i)] 232
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (2a – biv) 2c
d
Deduction
under sections 54F
(Specify details in item D below)
2d
e LTCG on bonds or debenture (2c – 2d) B2e
3
From sale of, (i) listed securities (other than a unit) or zero coupon bonds where proviso under section 112(1) is
applicable (ii) GDR of an Indian company referred in sec. 115ACA
a Full value of consideration 3a
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (3a – biv) 3c
d
Deduction
under sections 54F
(Specify details in item D below)
3d
e Long-term Capital Gains on assets at B3 above (3c – 3d) B3e
4
From sale of equity share in a company or unit of equity oriented fund or unit of a business trust on which STT is
paid
under section 112A
a LTCG u/s 112A (column 14 of Schedule 112A) 4a
b
Deduction
under sections 54F
(Specify details in item D below)
4b
c Long-term Capital Gains on sale of capital assets at B4 above (4a – 4b) B4c
5
For NON-RESIDENTS-
from sale of shares or debenture of Indian company (to be computed with foreign exchange
adjustment under first proviso to section 48)
a LTCG computed without indexation benefit 5a
b
Deduction
under sections 54F
(Specify details in item D below)
5b
c LTCG on share or debenture (5a-5b) B5c
6
For NON-RESIDENTS-
from sale of, (i) unlisted securities as per sec. 112(1)(c), (ii) bonds or GDR as referred in sec.
115AC, (iii) securities by FII as referred to in sec. 115AD (other than sec
urities referred to in section 112A for which
column B7 is to be filled up)
a
i
In case securities sold include shares of a company other than quoted shares,
enter the following details
a Full value of consideration received/receivable in resp
ect of
unquoted shares
ia
b
Fair market value of unquoted shares determined in the prescribed
manner
ib
c
Full value of consideration in respect of unquoted shares adopted
as per section 50CA for the purpose of Capital Gains (higher of a
or b)
ic
ii
Full value of consideration in respect of securities other than unquoted
shares
aii
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition without indexation bi
ii Cost of improvement without indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (6aiii – biv) 6c
d
Deduction
under sections /54F
(Specify details in item D below)
6d
e Long-term Capital Gains on assets at 6 above in case of NON-RESIDENT (6c - 6d) B6e
7
For NON-RESIDENTS -
From sale of equity share in a company or unit of equity oriented fund or unit of a business
trust on which STT is paid under section 112A
233 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
a LTCG u/s 112A (column 14 of Schedule 115AD(1)(b)(iii)) 7a
b
Deduction
under section 54F
(Specify details in item D below)
7b
c Long-term Capital Gains on sale of capital assets at B7 above (7a – 7b) B7c
8
From sale of foreign exchange asset by NON
-
RESIDENT INDIAN
(If opted under chapter XII-A)
a LTCG on sale of specified asset (computed without indexation)
8a
b
Less deduction under section 115F
(Specify details in item D below)
8b
c Balance LTCG on sale of specified asset (8a – 8b) B8c
d
LTCG on sale of asset, other than specified asset (computed without
indexation)
8d
e
Less deduction under section 115F
(Specify details in item D below)
8e
f Balance LTCG on sale of asset, other than specified asset (8d- 8e) B8f
9 From sale of assets where B1 to B8 above are not applicable
a
i
In case assets sold include shares of a company other than quoted shares, enter the
following details
a Full value of consideration received/receivable in respect of unq
uoted
shares
ia
b
Fair market value of unquoted shares determined in the prescribed
manner
ib
c
Full value of consideration in respect of unquoted shares adopted as per
section 50CA for the purpose of Capital Gains (higher of a or b)
ic
ii Full value of consideration in respect of assets other than unquoted shares aii
iii Total (ic + ii) aiii
b Deductions under section 48
i Cost of acquisition with indexation bi
ii Cost of improvement with indexation bii
iii Expenditure wholly and exclusively in connection with transfer biii
iv Total (bi + bii +biii) biv
c Balance (9aiii – biv) 9c
d
Deduction
under sections 54F
(Specify details in item D below)
9d
e
Long-term Capital Gains on assets at B9 above ( (9c – 9d)
B9e
10
Amount deemed to be long-term capital gains
a
Whether any amount of unutilised capital gain on asset transferred during the previous year shown
below was deposited in the Capital Gains Accounts Scheme within due date for that year?
Yes No Not applicable. If yes, then provide the details below
Yes ; No ; Not applicable. (If yes, then provide the details below)
Sl.
Previous year in
which asset
transferred
Section under which
deduction clai
med in
that year
New asset acquired/constructed
Amount not used
for new asset or
remained
unutilised in
Capital gains
account (X)
Year in which asset
acquired/
constructed
Amount utilised out
of Capital Gains
account
i 2019-20 54/54F/ 54GB
ii 2020-21 54B
b Amount deemed to be long-term capital gains, other than at ‘a’
Total amount deemed to be long-term capital gains (aXi + aXii + b)
B10
11
Pass Through Income/ Loss in the nature of Long-Term Capital Gain, (Fill up sc
hedule PTI) (B11a1+ B11a2 +
B11b)
B11
a1
Pass Through Income/ Loss in the nature of Long-
Term Capital Gain, chargeable @ 10%
u/s 112A
B11
a1
a2
Pass Through Income/ Loss in the nature of Long-
Term Capital Gain, chargeable @ 10%
under sections other than u/s 112A
B11
a2
b Pass Through Income/ Loss in the nature of Long-Term Capital Gain, chargeable @ 20% B11b
[भाग II—ख ड 3(i)] भारत का रािप : असाधारण 7
“Sl.
Previous year in which
asset transferred
Section under which
deduction claimed in
that year
New asset acquired/ constructed
Amount not used
for new asset or
remains
unutilised in
Capital gains
account (X)
Year in which
asset acquired/
constructed
Amount utilised
out of Capital
Gains account
i
2019-20
54B
ii
2020-21
54B”;
(iii) at page 231, in the row after item (b) under row 6, for the figures “aXi + b”, the figures “aXi + aXii + b” shall be
substituted;
(iv) at page number 233,––
(a) for the table under item (b) under row 10, the following table shall be substituted, namely:––
“Sl.
Previous year in which
asset transferred
Section under which
deduction claimed in
that year
New asset acquired/ constructed
Amount not used
for new asset or
remains
unutilised in
Capital gains
account (X)
Year in which
asset acquired/
constructed
Amount utilised
out of Capital
Gains account
i
2018-19
54/54F/54GB
ii
2019-20
54/54B/54F/54GB
iii
2020-21
54B”;
(b) in the row after item (b) under row 10, for the figures “aXii + b”, the figures “aXii + aXiii + b” shall be
substituted;
(v) at page number 243, in schedule VI-A, for the rows (u) and (v), the following shall be substituted, namely:––
“u
80U
ua
Any other deduction as per the e-
filing utility
v
Total deductions under Chapter VI-A (Total of a to ua)”;
(vi) at page number 276,–––
(a) for the row 7, the following shall be substituted, namely:––
“7
Expenses debited to profit and
loss account considered under
other heads of income/ related to
income chargeable u/s 115BBF
or u/s 115BBG or u/s 115BBH
a
Salaries
7a
b
House property
7b
c
Capital gains
7c
d
Other sources
7d
e
u/s 115BBF
7e
f
u/s 115BBG
7f
g
u/s 115BBH (other than
cost of acquisition)
7g”;
(b) in row 9, for the figures and letters, “7f + 8a”, the figures and letters “7f + 7g + 8a” shall be substituted;
(aXi + aXii + aXiii + b)
[ II— 3(i)] 234
12 Amount of LTCG included in B1- B11 but not chargeable to tax or chargeable at special rates in India as per DTAA
Sl.
No.
Amount
of
income
Item No. B1
to B11 above
in which
included
Country
name &
Code
Article of
DTAA
Rate as per
Treaty
(Enter NIL, if not chargeable)
Whether TRC
obtained
(Y/N)
Section
of I.T.
Act
Rate as per
I.T. Act
Applicable rate
[lower of (6) or
(9)]
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)
I
II
a
Total amount of LTCG not chargeable to tax as per DTAA B12a
b
Total amount of LTCG chargeable to tax at special rates as per DTAA B12b
13
Total Long
-
term capital g
ain chargeable under I.T. Act
(B1e+B2e+B3e+B4c+B5c+B6e+B7c+B8c+B8f+B9e+B10 + B11 -
B12a)
B13
C1 Sum of Capital Gains (9ii + 9iii + 9iv + 9v + 9vi + 9vii + 9viii of table E below) C1
C2 Income from transfer of virtual digital assets (Col. 7 of Schedule VDA) C2
C3 Income chargeable under the head “CAPITAL GAINS” (C1 + C2) C3
D Information about deduction claimed against Capital Gains
1 In case of deduction u/s 54/54B/54EC/54F/54GB/115F give following details
a
Deduction claimed u/s 54
i Date of transfer of original asset ai
dd/mm/yyyy
ii Cost of new residential house aii
iii Date of purchase/construction of new residential house aiii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due
date
aiv
v Amount of deduction claimed av
b
Deduction claimed u/s 54B
i Date of transfer of original asset bi
dd/mm/yyyy
ii Cost of new agricultural land bii
iii Date of purchase of new agricultural land biii
dd/mm/yyyy
iv
Am
ount deposited in Capital Gains Accounts Scheme before due
date
biv
v Amount of deduction claimed bv
c
Deduction claimed u/s 54EC
i Date of transfer of original asset ci
dd/mm/yyyy
ii
Amount invested in specified/notified bonds
(No
t exceeding fifty lakh rupees)
cii
iii Date of investment ciii
dd/mm/yyyy
iv Amount of deduction claimed civ
d
Deduction claimed u/s 54F
i Date of transfer of original asset di
dd/mm/yyyy
ii Cost of new residential house dii
iii Date of purchase/construction of new residential house diii
dd/mm/yyyy
iv
Amount deposited in Capital Gains Accounts Scheme before due
date
div
v Amount of deduction claimed dv
e
Deduction claimed u/s 54GB
i Date of transfer of original residential property ei
dd/mm/yyyy
ii PAN of the eligible company eii
iii
Amount utilised for subscription of equity shares of eligible
company
eiii
iv Date of subscription of shares eiv
dd/mm/yyyy
v
Cost of ne
w plant and machinery purchased by the eligible
company
ev
vi Date of purchase of plant and machinery evi
dd/mm/yyyy
vii
Amount deposited in Capital Gains Accounts Scheme before due
date
evii
viii Amount of deduction claimed eviii
f
Deduction claimed u/s 115F (for Non-Resident Indians)
i Date of transfer of original foreign exchange asset fi
dd/mm/yyyy
ii Amount invested in new specified asset or savings certificate fii
iii Date of investment fiii
dd/mm/yyyy
iv Amount of deduction claimed fiv
g Total deduction claimed (1a + 1b + 1c + 1d + 1e + 1f) g
E
Set
-
off of current year capital losses with current year capital gains
(excluding amounts included in A8a & B12a which is not chargeable under
DTAA
)
Sl.
Type of Capital Gain
Capital Gain of
Short term capital loss Long-term capital loss
Current year’s capital gains
235 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
current year (Fill this
column only if
computed figure is
positive)
15%
30%
applicable
rate
DTAA
rates
10% 20%
DTAA
rates
remaining after set off
(9=1-2-3-4-5-6-7-8)
1 2 3 4 5 6 7 8 9
i
Capital Loss to be set
off
(Fill this row only if
computed figure is
negative)
(A2e
*+
A3a*
+
A7a*
)
A4e*
+A7b
*
(A1e*+A3
b*+A5e*+
A6* +
A7c*)
A8b
(B3e*+
B4c* +
B6e* +
B7c* +
B8c* +
B11a1*+B
11a2*)
(B1e*+B
2e*+B5c
*+
B8f*+B9
e*+B10*
+B11b*)
B12b
ii
Short
term
capital
gain
15%
(A2e*+A3a* + A7a *)
iii 30%
A4e* + A7b*
iv
applicable
rate
(A1e*+A3b*+
A5e*+A6* + A7c*)
v DTAA rates
A8b
vi
Long-
term
capital
gain
10%
(B3e*+
B4c* + B6e* +
B7c* + B8c*
+B11a1*+B11a2*)
vii
20%
(B1e*+B2e*+B5c*+
B8f*+B9e*+B10*+
B11b*)
viii
DTAA rates
B12b
ix Total loss set off (ii + iii + iv + v + vi + vii + viii)
x Loss remaining after set off (i – ix)
TE ►N►
The figures of STCG in this table (A1e* etc.) are the amounts of STCG computed in respective column (A1-
A6) as reduced by the amount of
STCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
The figures of LTCG in this table (B1e* etc.) are the amounts of LTCG computed in respective column (B1-
B10) as reduced by the amount of
LTCG not chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.
F Information about accrual/receipt of capital gain
Type of Capital gain / Date
Upto 15/6
(i)
16/6 to 15/9
(ii)
16/9 to 15/12
(iii)
16/12 to 15/3
(iv)
16/3 to 31/3
(v)
1
Short-
term capital gains taxable at the rate of 15%
Enter value from
item 3iii of schedule BFLA, if any.
2
Short-
term capital gains taxable at the rate of 30%
Enter value from item 3iv of schedule BFLA, if any.
3
Short-
term capital gains taxable at applicable rates
Enter value from item 3v of schedule BFLA, if any.
4
Short-term capital gains taxable at DTAA rates
Enter value from item 3vi of schedule BFLA, if any.
5
Long-
term capital gains taxable at the rate of 10%
Enter value from item 3vii of schedule BFLA, if any.
6
Long-
term capital gains taxable at the rate of 20%
Enter value from item 3viii of schedule BFLA, if any.
7
Long- term capital gains taxab
le at the rate DTAA rates
Enter value from item 3ix of schedule BFLA, if any.
8
Capital gains on transfer of Virtual Digital Asset taxable
at the rate of 30%
Enter value from item 16 of schedule SI, if any
NOTE
►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the
income under this head
[ II— 3(i)] 236
Schedule 112A
From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section 112A
Sl.
No.
Share/
Unit
Acquir
ed
ISIN
Cod
e
Name
of the
Share/
Unit
No. of
Shares/
Units
Sale-
price per
Share/
Unit
Full Value
of
Consideratio
n
-If shares
are acquired
on or before
31.01.2018
(Total Sale
Value) (4*5)
- If shares
are
Acquired
after 31st
January
2018 - Please
enter Full
Value of
Consideratio
n
Cost of
acquisiti
on
without
indexati
on
Higher
of 8 and
9
Cost of
acquisiti
on
If the
long-
term
capital
asset was
acquired
before
01.02.20
18, -
Lower of
6 and 11
Fair
Market
Value per
share/unit
as on 31st
January,
2018
Total
Fair
Market
Value
of
capital
asset as
per
section
55(2)(a
c)-
(4*10)
Expenditu
re wholly
and
exclusivel
y in
connectio
n with
transfer
Total
deductio
ns
(7+12)
Balanc
e
(6-13)
Item 4
(a) of
LTCG
Schedu
le of
ITR2
(Col.1)
(Col.
1a)
(Col.
2)
(Col.
3)
(Col. 4) (Col. 5) (Col. 6) (Col. 7) (Col. 8) (Col. 9) (Col. 10)
(Col.
11)
(Col. 12) (Col. 13)
(Col.
14)
1
2
3
4
Add Rows
Total
115AD(1)(b)(iii)
proviso
For NON-RESIDENTS - From sale of equity share in a company or unit of equity-oriented fund or unit of a business trust on which STT is paid under section
112A
Sl.
No.
Share/
Unit
Acquire
d
ISIN
Code
Name
of the
Share
/ Unit
No. of
Shares
/ Units
Sale-
price
per
Share
/ Unit
Full Value of
Consideratio
n
-If shares are
acquired on
or before
31.01.2018
(Total Sale
Value) (4*5)
-If shares are
Acquired
after 31st
January
2018 - Please
enter Full
Value of
Consideratio
n
Cost of
acquisitio
n without
indexatio
n
Higher of
8 and 9
Cost of
acquisitio
n
If the
long-term
capital
asset was
acquired
before
01.02.201
8, Lower
of 6 and
11
Fair Market
Value per
share/unit
as on 31st
January,201
8
Total
Fair
Market
Value of
capital
asset as
per
section
55(2)(ac)
- (4*10)
Expenditur
e wholly
and
exclusively
in
connection
with
transfer
Total
deduction
s
(7+12)
Balance
(6-13)
Item 7
(a) of
LTCG
Schedul
e of
ITR2
(Col.1
)
(Col. 1a) (Col.
2)
(Col.
3)
(Col.
4)
(Col.
5)
(Col. 6) (Col. 7) (Col. 8) (Col. 9) (Col. 10) (Col. 11) (Col. 12) (Col. 13)
(Col.
14)
1
237 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
2
3
4
Add Rows
Total
Schedule VDA Income from transfer of virtual digital assets
Sl. No. Date of
Acquisition
Date of Transfer Head under
which income to
be taxed (Capital
Gain)
Cost of Acquisition (In case
of gift;
a. Enter the amount on
which tax is paid u/s
56(2)(x) if any
b. In any other case cost to
previous owner)
Consideration
Received
Income from transfer of
Virtual Digital Assets
(enter nil in case of loss)
(Col. 6 – Col. 5)
(Col. 1) (Col. 2) (Col. 3) (Col. 4) (Col. 5) (Col. 6) (Col. 7)
Add Rows
Total (Sum of all Positive Incomes of Capital Gain in Col. 7) (Item No. C2 of Schedule
CG)
Sched
ule OS Income from Other Sources
1
Gross income chargeable to tax at normal applicable rates (1a+ 1b+ 1c+ 1d + 1e) 1
a
Dividends, Gross (ai+aii)
1a
i Dividend income other than (ii) ai
ii Dividend income u/s 2(22)(e) aii
b
Interest, Gross (bi + bii + biii + biv+ bv + bvi + bvii + bviii + bix)
1b
i From Savings Bank
bi
ii
From Deposits (Bank/ Post Office/ Co
-
operative) Society/)
bii
iii From Income-tax Refund
biii
iv In the nature of Pass through income/ loss
biv
v
Interest accrued on contributions to
provident fund to the extent taxable as per
first proviso to section 10(11)
bv
vi
Interest accrued on contributions to
provident fund to the extent taxable as per
second proviso to section 10(11)
bvi
vii
Interest accrued on contributions to
provident fund to the extent taxable as per
first proviso to section 10(12)
bvii
viii
Interest accrued on contributions to
provident fund to the extent taxable as per
second proviso to section 10(12)
bvii
i
ix Others
bix
c
Rental income from machinery, plants, buildings, etc., Gross
1c
d
Income of the nature referred to in section 56(2)(x) which is chargeable to tax (di
+ dii + diii + div + dv)
1d
i
A
ggregate value of sum of money received without
consideration
di
[ II— 3(i)] 238
ii
In case immovable property is received without
consideration, stamp duty value of property
dii
iii
In case immovable property is received for
inadequate consideration stamp
duty value of
property in excess of such consideration
diii
iv
In case any other property is received without
consideration, fair market value of property
div
v
In case any other property is received for
inadequate consideration, fair mark
et value of
property in excess of such consideration
dv
e
Any other income
(please specify nature)
1e
Sl.
No.
Nature
Amount
1
Family Pension
2
Income from retirement benefit account maintained in a notified country u/s 89A
(choose country from drop down menu)
3
Income from retirement benefit account maintained in a country “other than
notified country u/s 89A”
4
Income taxable during the previous year on which relief u/s 89A was claimed in
any earlier previous year.
Rows can be added as required
2
Income chargeable at special rates (2a+ 2b+ 2c+ 2d + 2e +2f elements related to Sl.
No.1)
2
a
Winnings from lotteries, crossword puzzles etc. chargeable u/s 115BB
2a
b
Income chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi)
2b
i Cash credits u/s 68 bi
ii Unexplained investments u/s 69 bii
iii Unexplained money etc. u/s 69A biii
iv Undisclosed investments etc. u/s 69B biv
v Unexplained expenditure etc. u/s 69C bv
vi
Amount borrowed or repaid on hundi u/s 69D bvi
c
Accumulated balance of recognised provident fund taxable u/s 111
2c
S.No. Assessment Year
Income
benefit
Tax benefit
(i) (ii) (iii) (iv)
d
Any other income chargeable at special rat
e
(total of di to dxx)
2d
i
Dividends received by non-
resident (not being
company) or foreign company chargeable u/s
115A(1)(a)(i)
di
ii
Interest received from Government or Indian concern
on foreign currency debts chargeable u/s
115A(1)(a)(ii)
dii
iii
Interest received from Infrastructure Debt Fund
chargeable u/s 115A(1)(a)(iia)
diii
iv
Interest referred to in section 194LC(1) -
chargeable
u/s 115A(1)(a)(iiaa) @ 5%
div
v
Interest referred to in section 194LD - chargeable u
/s
115A(1)(a)(iiab)
dv
vi
Distributed income being interest referred to in
section 194LBA - chargeable u/s 115A(1)(a)(iiac)
dvi
239 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
vii
Income from units of UTI or other Mutual Funds
specified in section 10(23D), purchased in Foreign
Currency - chargeable u/s 115A(1)(a)(iii)
dvii
viii
Income from royalty or fees for technical services
received from Government or Indian concern
-
chargeable u/s 115A(1)(b)(A) & 115A(1)(b)(B)
dviii
ix
Income by way of interest on bonds purchased in
foreign currency by non-residents -
chargeable u/s
115AC
dix
x
Income by way of Dividend on GDRs purchased in
foreign currency by non-residents -
chargeable u/s
115AC
dx
xi
Income by way of dividends from GDRs purchased in
foreign currency by residents -
chargeable u/s
115ACA
dxi
xii
Income (other than dividend) received by an FII in
respect of securities (other than units referred to in
section 115AB) - chargeable u/s 115AD(1)(i)
dxii
xiii
Income by way of interest received by an F
II on bonds
or Government securities referred to in section 194LD
–
chargeable as per proviso to section 115AD(1)(i)
dxiii
xiv
Income received by non-
residents sportsmen or
sports associations chargeable u/s 115BBA
dxiv
xv
Anonymous Donatio
ns in certain cases chargeable u/s
115BBC
dxv
xvi Interest referred to in Proviso to section 194LC(1) -
chargeable u/s 115A(1)(a)(iiaa) @ 4%
dxvi
xvii
Income by way of royalty from patent developed and
registered in India - chargeable u/s 115BBF
dxvii
xviii
Income by way of transfer of carbon credits -
chargeable u/s 115BBG
Dxviii
xix
Investment Income of a Non-Resident Indian -
chargeable u/s 115E
d xix
xx
Income being dividend received by an FII in respect
of securitie
s (other than units referred to in section
115AB) - chargeable u/s 115AD(1)(i)
dxx
e
Pass through income in the nature of income from other sources chargeable at special rates
(drop down to be
provided)
2e
f
Amount included in 1 and 2 above, whic
h is chargeable at special rates in India as per DTAA
(total of
column (2) of table below)
2f
Sl. No.
Amount
of
income
Item No.1
ai , 1b to 2
in which
included
Country
name &
Code
Article of
DTAA
Rate as per
Treaty
(enter NIL, if not chargeable)
Whe
ther TRC
obtained
(Y/N)
Section of
I.T. Act
Rate as
per I.T.
Act
Applicable rate
[lower of (6) or (9)]
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(12)
I
II
3
Deductions under section 57
(other than those relating to income chargeable at special rates under 2a, 2b & 2d)
ai
Expenses / Deductions other than “aii”
(in case other than
family pension)
3ai
aii
Interest expenditure on dividend u/s 57(i) (available only if income
offered in 1A)
3aii
aiia
Eligible Interest expenditure u/s 57(1) – Computed Amount 3aiia
[ II— 3(i)] 240
aiii
Deduction u/s. 57(iia)
(in case of family pension only)
3aiii
b
Depreciation
(available only if income offered in 1c of
Schedule OS)
3b
c
Total
3c
4
Amounts not deductible u/s 58
4
5
Profits chargeable to tax u/s 59
5
5a
Income claimed for relief from taxation u/s 89A
5a
6
Net Income from other sources chargeable at normal applicable rates (1(after reducing income related to
DTAA portion) – 3 + 4 + 5-5a ) (If negative take the figure to 3i of schedule CYLA )
6
7
Income from other sources (other than from owning race horses) (2 + 6)
(enter 6 as nil, if negative)
7
8
Income from the activity of owning and maintaining race horses
a
Receipts
8a
b
Deductions und
er section 57 in relation to receipts
at 8a only
8b
c
Amounts not deductible u/s 58
8c
d
Profits chargeable to tax u/s 59
8d
e
Balance (8a
-
8b + 8c + 8d)
(if negative take the figure to 6xii of Schedule CFL)
8e
9
Income under the head “Income from Other Sources” (7 + 8e) (take 8e as nil if negative)
9
10
Information about accrual/receipt of income from Other Sources
S.No. Other Source Income Upto 15/6
From 16/6 to
15/9
From 16/9 to 15/12
From 16/12 to
15/3
From 16/3 to 31/3
(i) (ii) (iii) (iv) (v)
1
Income by way of
winnings from
lotteries, crossword
puzzles, races, games,
gambling, betting etc.
referred to in section
2(24)(ix)
2
Dividend Income
referred in Sl. No. 1a(i)
3
Dividend Income u/s
115A(1)(a)
(i) @ 20%
(Including PTI
Income)
4
Dividend Income u/s
115AC @ 10%
5
Dividend Income u/s
115ACA (1)(a) @ 10%
(Including PTI
Income)
6
Dividend Income of FII
(other than units
referred to in section
115AB) u/s
115AD(1)(i) @ 2
0%
(Including PTI
Income)
7
Dividend income
chargeable at DTAA
Rates
241 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
8
Income from
retirement benefit
account maintained in
a notified country u/s
89A
(Taxable portion
after reducing relief u/s
89A)
NOTE ►
Please include the income of the specified persons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this head.
Schedule CYLA Details of Income after Set off of Current Year Losses
CURRENT YEAR LOSS ADJUSTMENT
Sl. No.
Head/ Source of Income
Income of current
year (Fill this column
only if income is zero
or positive)
House property loss
of the current year
set off
Net loss from Other sources
chargeable at normal applicable
rates (other than loss from race
horses) of the current year set off
Current year’s
Income remaining
after set off
1 2 3 4=1-2-3
i
Loss to be set off
(Fill this row only if computed figure is
negative)
( 4 of Schedule HP) (6 of Schedule-OS)
ii Salaries
(6 of Schedule S)
iii House property
(4 of Schedule HP)
iv Short-term capital gain taxable @ 15%
(9ii of item E of
Schedule CG)
v Short-term capital gain taxable @ 30%
(9iii of item E of
Schedule CG)
vi
Short-
term capital gain taxable at
applicable rates
(9iv of ite
m E of
Schedule CG)
vii
Short-
term capital gain taxable at special
rates in India as per DTAA
(9v of item E of
Schedule CG)
viii Long-term capital gain taxable @ 10%
(9vi of item E of
Schedule CG)
ix Long-term capital gain taxable @ 20%
(9vi
i of item E of
Schedule CG)
x
Long-
term capital gains taxable at special
rates in India as per DTAA
(9viii of item E of
Schedule CG)
xi
Net income from other sources chargeable
at normal applicable rates
(6 of Schedule OS)
xii
Profit from th
e activity of owning and
maintaining race horses
(8e of Schedule OS)
xiii Total loss set off (ii + iii + iv + v + vi + vii + viii + ix + x + xi + xii)
xiv Loss remaining after set-off (i – xiii)
Schedule BFLA Details of Income after Set off of Brought Forward Losses of earlier years
BROUGHT FORWARD LOSS
ADJUSTMENT
Sl.
No.
Head/ Source of Income
Income after set off, if any, of current
year’s losses as per 4 of Schedule
CYLA)
Brought forward loss set off
Current year’s
income
remaining afte
r
set off
1 2 3
i Salaries
(4ii of schedule CYLA)
[ II— 3(i)] 242
ii House property
(4iii of schedule CYLA) (B/f house property loss)
iii Short-term capital gain taxable @ 15%
(4iv of schedule CYLA) (B/f short-term capital loss)
iv Short-term capital gain taxable @ 30%
(4v of schedule CYLA) (B/f short-term capital loss)
v
Short-
term capital gain taxable at applicable
rates
(4vi of schedule CYLA) (B/f short-term capital loss)
vi
Short-
term capital gain taxable at special
rates in India as per DTAA
(4vii of schedule CYLA) (B/f short-term capital loss)
vii Long-term capital gain taxable @ 10%
(4viii of schedule CYLA) (B/f short-term or long-term capital loss)
viii Long-term capital gain taxable @ 20%
(4ix of schedule CYLA) (B/f short-term or long-term capital loss)
ix
Long-
term capital gains taxable at special
rates in India as per DTAA
(4x of schedule CYLA) (B/f short-term or long-term capital loss)
x
Net income from other sources chargeable at
normal applicable rates
( 4xi of schedule CYLA)
xi
Profit from owning and maintaining race
horses
(4xii of schedule CYLA) (B/f loss from horse races)
xii
Total of brought forward loss set off
(2ii + 2iii + 2iv + 2v+ 2vi + 2vii + 2viii + 2ix + 2xi)
xiii Current year’s income remaining after set off Total of (3i + 3ii + 3iii + 3iv + 3v+ 3vi + 3vii + 3viii+ 3ix + 3x + 3xi)
Schedule CFL
CARRY FORWARD OF LOSS
Assessment Year Date of Filing
(DD/MM/YYYY)
House property loss Short-term capital loss Long-
term Capital
loss
Loss from owning and
maintaining race horses
1 2 3 4 5 6
i 2015-16
ii 2016-17
iii 2017-18
Iv 2018-19
v 2019-20
vi 2020-21
vii 2021-22
viii 2022-23
ix
Total of earlier year
losses
x
Adjustment of above
losses i
n Schedule
BFLA
(2ii of Schedule BFLA)
(2xi of Schedule BFLA)
xi
2023-
24 (Current year
losses)
(2xiv of Schedule CYLA)
(2x+3x+4x+5x) of item E of
Schedule CG
(6x+7x+8x) of item E
of Schedule CG
( 8e of Schedule OS, if –
ve)
243 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
xii
Total loss carried
fo
rward to future
years
Schedule VI-A Deductions under Chapter VI-A
TOTAL
DEDUC
1 Part B- Deduction in respect of certain payments
a 80C b 80CCC
Schedule VI-A Deductions under Chapter VI-A
TOTAL DEDUCTIONS
c 80CCD(1) d 80CCD(1B)
e 80CCD(2) f 80D
g 80DD h 80DDB
i 80E
j
80EE
k 80EEA l 80EEB
m 80G n 80GG
o 80GGA p 80GGC
2 Part C, CA and D- Deduction in respect of certain incomes/other deduction
q 80QQB
r 80RRB
s 80TTA
t 80TTB
u 80U
v Total deductions under Chapter VI-A (Total of a to u) v
Schedule 80G Details of donations entitled for deduction under section 80G
DETAILS OF DONATIONS
A
Donations entitled for 100% deduction without qualifying
limit
Name and address of Donee
PAN of
Donee
Amount of donation Eligible Amount of donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
B Donations entitled for 50% deduction without qualifying limit
Name and address of Donee
PAN of
Donee
Amount of donation Eligible Amount of donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
C
Donations entitled for 100% deduction subject to qualifying
limit
Name and address of Donee
PAN of
Donee
Amount of donation Eligible Amount of donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
D
Donations entitled for 50% deduction subject to qualifying
limit
243 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
xii
Total loss carried
fo
rward to future
years
Schedule VI-A Deductions under Chapter VI-A
TOTAL
DEDUC
1 Part B- Deduction in respect of certain payments
a 80C b 80CCC
Schedule VI-A Deductions under Chapter VI-A
TOTAL DEDUCTIONS
c 80CCD(1) d 80CCD(1B)
e 80CCD(2) f 80D
g 80DD h 80DDB
i 80E
j
80EE
k 80EEA l 80EEB
m 80G n 80GG
o 80GGA p 80GGC
2 Part C, CA and D- Deduction in respect of certain incomes/other deduction
q 80QQB
r 80RRB
s 80TTA
t 80TTB
u 80U
v Total deductions under Chapter VI-A (Total of a to u) v
Schedule 80G Details of donations entitled for deduction under section 80G
DETAILS OF DONATIONS
A
Donations entitled for 100% deduction without qualifying
limit
Name and address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
B Donations entitled for 50% deduction without qualifying limit
Name and address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
C
Donations entitled for 100% deduction subject to qualifying
limit
Name and address of Donee
PAN of
Donee
Amount of donation
Eligible Amount of donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
D
Donations entitled for 50% deduction subject to qualifying
limit
[भाग II—ख ड 3(i)] भारत का रािप : असाधारण 7
“Sl.
Previous year in which
asset transferred
Section under which
deduction claimed in
that year
New asset acquired/ constructed
Amount not used
for new asset or
remains
unutilised in
Capital gains
account (X)
Year in which
asset acquired/
constructed
Amount utilised
out of Capital
Gains account
i
2019-20
54B
ii
2020-21
54B”;
(iii) at page 231, in the row after item (b) under row 6, for the figures “aXi + b”, the figures “aXi + aXii + b” shall be
substituted;
(iv) at page number 233,––
(a) for the table under item (b) under row 10, the following table shall be substituted, namely:––
“Sl.
Previous year in which
asset transferred
Section under which
deduction claimed in
that year
New asset acquired/ constructed
Amount not used
for new asset or
remains
unutilised in
Capital gains
account (X)
Year in which
asset acquired/
constructed
Amount utilised
out of Capital
Gains account
i
2018-19
54/54F/54GB
ii
2019-20
54/54B/54F/54GB
iii
2020-21
54B”;
(b) in the row after item (b) under row 10, for the figures “aXii + b”, the figures “aXii + aXiii + b” shall be
substituted;
(v) at page number 243, in schedule VI-A, for the rows (u) and (v), the following shall be substituted, namely:––
“u
80U
ua
Any other deduction as per the e-
filing utility
v
Total deductions under Chapter VI-A (Total of a to ua)”;
(vi) at page number 276,–––
(a) for the row 7, the following shall be substituted, namely:––
“7
Expenses debited to profit and
loss account considered under
other heads of income/ related to
income chargeable u/s 115BBF
or u/s 115BBG or u/s 115BBH
a
Salaries
7a
b
House property
7b
c
Capital gains
7c
d
Other sources
7d
e
u/s 115BBF
7e
f
u/s 115BBG
7f
g
u/s 115BBH (other than
cost of acquisition)
7g”;
(b) in row 9, for the figures and letters, “7f + 8a”, the figures and letters “7f + 7g + 8a” shall be substituted;
[ II— 3(i)] 244
Name and address of Donee
PAN of
Donee
ARN
(Donation
Reference
Number)
Amount of donation
Eligible Amount of
donation
Donation in
cash
Donation in
other mode
Total
Donation
i
ii
iii Total
E Total donations (Aiii + Biii + Ciii + Diii)
Schedule 80GGA Details of donations for scientific research or rural development
S.
No.
Relevant clause under which
deduction is claimed (
drop down to
be provided)
Name and address
of Donee
PAN of Donee
Amount of donation
Eligible
Am
ount of
donation
Donation in cash
Donation in other mode
Total Donation
i
ii
Total donation
Schedule AMT Computation of Alternate Minimum Tax payable under section 115JC
1 Total Income as per item 12 of PART-B-TI 1
2 Adjustment as per section 115JC(2)
a
Deduction claimed under any section included in Chapter VI-
A under the
heading “C.—Deductions in respect of certain incomes”
2a
3 Adjusted Total Income under section 115JC(1) (1+2a) 3
4 Tax payable under section 115JC [18.5% of (3)] (if 3 is greater than Rs. 20 lakhs) 4
Schedule AMTC Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2023-24 (1d of Part-B-TTI) 1
2 Tax under other provisions of the Act in assessment year 2023-24 (7 of Part-B-TTI) 2
3 Amount of tax against which credit is available [enter (2 – 1) if 2 is greater than 1, otherwise enter 0] 3
4 Utilization of AMT credit Available (Sum of AMT credit utilised during the current year is
subject to maximum of amount mentioned in 3 above and
cannot exceed the sum of AMT Credit Brought Forward)
S.
No.
Assessment Year
(A)
AMT Credit
AMT Credit Utilised
during the Current
Assessment Year
(C)
Balance AMT Credit
Carried Forward
(D)= (B3) –(C)
Gross
(B1)
Set-
off in earlier
assessment years
(B2)
Balance brought
forward to the current
assessment year
(B3) = (B1) – (B2)
i 2013-14
ii 2014-15
iii 2015-16
iv 2016-17
v 2017-18
vi 2018-19
vii 2019-20
viii 2020-21
ix 2021-22
x 2022-23
245 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
xi
Current AY (enter 1-
2, if 1>2
else enter 0)
xii Total
5 Amount of tax credit under section 115JD utilised during the year [total of item No. 4 (C)] 5
6 Amount of AMT liability available for credit in subsequent assessment years [total of 4 (D)] 6
Schedule SPI Income of specified persons (spouse, minor child etc.) includable in income of the assessee as per section 64
Sl No Name of person PAN/ Aadhaar No. of person (optional) Relationship Amount (Rs)
Head of Income in
which included
1
2
3
Schedule SI
SPECIAL RATES OF TAXATION
Sl No
Section
Special rate
(%)
Income
(i)
Tax thereon
(ii)
1 111- Accumulated balance of recognised provident for prior years
(2ciii of Schedule OS)
(2civ of
Schedule OS)
2
111A
or section 115AD(1)(b)(ii)- Proviso
(STCG on shares units on which STT paid)
15
(3iii of Schedule BFLA)
3 115AD (STCG for FIIs on securities where STT not paid)
30
(3iv of Schedule BFLA)
4 112 proviso (LTCG on listed securities/ units without indexation)
10
(part of 3vii of Schedule
BFLA)
5 112(1)(c)(iii) (LTCG for non-resident on unlisted securities)
10
(part of 3vii of Schedule
BFLA)
6 115AC (LTCG for non-resident on bonds/GDR)
10
(part of 3vii of Schedule
BFLA)
7 115ACA (LTCG for an employee of specified company on GDR)
10
(part of 3vii of Schedule
BFLA)
8 115AD (LTCG for FIIs on securities)
10
(part of 3vii of Schedule
BFLA
)
9 115E (LTCG for non-resident Indian on specified asset)
10
(part of 3vii of Schedule
BFLA)
10 112 (LTCG on others)
20
(3viii of Schedule BFLA)
11
112A
or section 115AD(1)(b)(iii)-Proviso
(LTCG on sale of shares or units on which
STT is paid)
10
(part of 3vi of Schedule
BFLA)
12 STCG Chargeable at special rates in India as per DTAA
(part of 3vi of Schedule
BFLA)
13 LTCG Chargeable at special rates in India as per DTAA
(part of 3ix of schedule
BFLA)
14 115BB (Winnings from lotteries, puzzles, races, games etc.)
30
(part of 2a of Schedule
OS)
15 115BBE (Income under sections 68, 69, 69A, 69B, 69C or 69D)
60
(2b of Schedule OS)
16 115BBH (Income from transfer of virtual digital asset)
30
(C2 of Schedule CG)
17
115BBF (Tax on income from patent)
10
(part of 2d of Schedule
OS)
18
115BBG (Tax on income from transfer of carbon credits)
10
(part of 2d of Schedule
OS)
19
Any other income chargeable at special rate (Drop down to be provided in e-filing utility)
(part of 2d of Schedule
OS)
20 Other source of income chargeable at special rates in India as per DTAA
(part of 2f of Schedule OS)
21
Pass Through Income in the nature of Short-Term Capital Gain chargeable @ 15%
15
(part of 3iv of Schedule
BFL
A)
22
Pass Through Income in the nature of Short-Term Capital Gain chargeable @ 30%
30
(part of 3v of Schedule
BFLA)
[ II— 3(i)] 246
23
Pass Through Income in the nature of Long-
Term Capital Gain chargeable @ 10% u/s
112A
10
(part of 3vii of Schedule
BFLA)
24
Pass Through Income in the nature of Long-Term Capital Gain chargeable @ 10%-
under sections other than u/s 112A
10
(part of 3vii of Schedule
BFLA)
25
Pass Through Income in the nature of Long-Term Capital Gain chargeable @ 20%
20
(part of 3viii of
Schedule
BFLA)
26
Pass through income in the nature of income from other source chargeable at special
rates (Drop down to be provided in e-filing utility)
(2e of Schedule OS)
Total
Schedule EI
Details of Exempt Income (Income not to be included in Total Income or not chargeable to tax)
EXEMPT INCOME
1
Interest income
1
2
i
Gross Agricultural receipts (other than income to be excluded under rules
7A, 7B or 8)
i
ii Expenditure incurred on agriculture ii
iii Unabsorbed agricultural loss of previous eight assessment years iii
iv
Net Agricultural income for the year (i
–
ii
–
iii)
(enter nil if loss)
2
v
In case the net agricultural income for the year exceeds Rs.5 lakh, please furnish the following
details (Fill up details separately for each agricultural land)
a Name of district along with pin code in which agricultural land is located
b Measurement of agricultural land in Acre
c
Whether the agricultural land is owned or held on lease
(drop down to be provided)
d
Whether the agricultural land is irrigated or rain
-
fed
(drop down to be provided)
3
Other exempt income (including exempt income of minor child)
3
4
Income not chargeable to tax as per DTAA
Sl. No.
Amount of
income
Nature of
income
Count
ry name &
Code
Article of DTAA
Head of Income
Whether TRC
obtained
(Y/N)
I
II
III Total Income from DTAA not chargeable to tax
4
5
Pass through income not chargeable to tax
(Schedule PTI)
5
6
Total (1+2+3+4+5+)
6
Schedule PTI Pass Through Income details from business trust or investment fund as per section 115UA, 115UB
PASS THROUGH INCOME
Sl. Investment
entity covered
by section
115UA/115UB
Name of
business
trust/
investment
fund
PAN of the
business trust/
investment fund
Sl. Head of income Current
year
income
Share of
current
year loss
distributed
by
Investment
fund
Net
Income/
Loss
(7-8)
TDS on
such
amount,
if any
(1)
(2)
(3) (4) (5) (6) (7) (8) (9) (10)
1. (Dropdown to
be provided)
I House property
ii Capital Gains
a Short-term
ai Section 111A
aii Others
b Long-term
bi Section 112A
bii Other than section 112A
iii Other Sources
247 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
A Dividend
B Others
iv Income claimed to be exempt
a u/s 10(23FBB)
b u/s …………..
c u/s …………
2. I House property
ii Capital Gains
a Short-term
ai
Section 111A
aii
Others
b Long-term
bi
Section 112A
bii
Other than Section
112A
iii Other Sources
a Dividend
B
Others
iv Income claimed to be exempt
a u/s 10(23FBB)
b u/s …………..
c u/s …………
NOTE ► Please refer to the instructions for filling out this schedule.
Schedule FSI Details of Income from outside India and tax relief (available only in case of resident)
Sl.
No.
Country
Code
Taxpayer
Identification
Number
Sl.
Head of income
Income from
outside India
(included in
PART B-TI)
Tax paid
outside India
Tax payable on such income under
normal provisions in India
Tax relief
available in India
(e)= (c) or (d)
whichever is
lower
Relevant article
of DTAA if
relief claimed
u/s 90 or 90A
(a) (b) (c) (d) (e) (f)
1 i Salary
ii House Property
iii Capital Gains
iv Other sources
Total
2 i Salary
ii House Property
iii Capital Gains
iv Other sources
Total
NOTE
►
Please refer to the instructions for filling out this schedule.
Schedule TR Summary of tax relief claimed for taxes paid outside India (available only in case of resident)
1 Summary of Tax relief claimed
[ II— 3(i)] 248
Country Code Taxpayer
Identification
Number
Total taxes paid outside India
(total of (c) of Schedule FSI in respect
of each country)
Total tax relief available
(total of (e) of Schedule FSI in
respect of each country)
Tax Relief Claimed under
section
(specify 90, 90A or 91)
(a) (b) (c) (d) (e)
Total
2
Total Tax relief available in respect of country where DTAA is applicable (section 90/90A) (Part of total of 1(d))
2
3
Total Tax relief available in respect of country where DTAA is not applicable (section 91) (Part of total of 1(d))
3
4
Whether any tax paid outside India, on which tax relief was allowed in India, has been refunded/credited by the
foreign tax authority during the year? If yes, provide the details below
4
Yes/No
a Amount of tax refunded b Assessment year in which tax relief allowed in India
NOTE
►
Please refer to the instructions for filling out this schedule.
Schedule FA Details of Foreign Assets and Income from any source outside India
DETAILS OF FOREIGN ASSETS
A1
Details of Foreign Depository Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31
st
day of
December, 2022
Sl
No
Country
name
Country code
Name of
financial
institution
Address of
financial
institution
ZIP code Account
number
Status Account
opening
date
Peak
balance
during
the
period
Closing
balance
Gross interest
paid/credited
to the account
during the
period
(1)
(2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
A2
Details of Foreign Custodial Accounts held (including any beneficial interest) at any time during the calendar year ending as on 31
st
day of December,
2022
249 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Sl
No
Country
name
Country code
Name of
financial
institution
Address
of
financial
institution
ZIP
code
Account
number
Status Account
opening
date
Peak
balance
during the
period
Closing
balance
Gross amount paid/credited to the
account during the period
(drop down to be provided specifying
nature of amount viz.
interest/dividend/proceeds from sale or
redemption of fi
nancial assets/ other
income)
(1)
(2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12)
(i)
(ii)
A3
Details of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the calendar year ending as on 31
st
day of December, 2022
Sl
No
Country
name
Country code
Name of
entity
Address
of entity
ZIP
code
Nature of
entity
Date of
acquiring
the
interest
Initial
value of
the
investment
Peak value
of
investment
during the
period
Closing
value
Total gross
amount
paid/credited
with respect to
the holding
during the
period
Total gross
proceeds from
sale or
redemption of
investment
during the
period
(1)
(2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
(i)
(ii)
A4
Details of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time dur
ing the calendar year
ending as on 31
st
day of December, 2022
Sl
No
Country
name
Country code
Name of financial
institution in wh
ich
insurance contract
held
Address
of
financial
institution
ZIP code Date of contract
The cash value or
surrender value of
the contract
Total gross amount
paid/credited with respect to
the contract during the
period
(1)
(2) (3) (4) (5) (6) (7) (8) (9)
(i)
(ii)
B
Details of Financial Interest in any Entity
held (including any beneficial interest) at any time during the calendar year ending as on 31
st
December,
2022
Sl
No
Country
Name and
ZIP Code
Nature of
Name and
Add
ress of the
Nature of
Interest
-
Date since
held
Total
Investment
Income
accrued
Nature
of
Income taxable and offered
in this return
[ II— 3(i)] 250
code
entity
Entity
Direct/ Beneficial
owner/
Beneficiary
(at cost)
(in
rupees)
from such
Interest
Income
Amount
Schedule
where
offered
Item
number
of
schedule
(1)
(2)
2a
(3)
(4)
(5) (6) (7)
(8)
(9)
(10)
(11)
(12)
(i)
(ii)
C
Details of Immovable Property
held (including any beneficial interest) at any time during the calendar year ending as on 31
st
December, 2022
Sl
No
Country
Name and
code
ZIP Code
Address of the
Property
Ownership
-
Direct/ Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment
(at
cost)
(in
rupees)
Income
derived
from the
property
Nature of
Income
Income taxable and
offered in
this return
Amount
Schedule
where offered
Item
number
of
schedule
(1)
(2)
2a
(3)
(4)
(5)
(6) (7)
(8)
(9)
(10)
(11)
(i)
(ii)
D
Details of any other Capital Asset
held (including any beneficial interest) at any time during the calendar year ending as on 31
st
December, 2022
Sl
No
Country
Name and
code
ZIP Code
Nature of Asset
Ownership
-
Direct/
Beneficial
owner/
Beneficiary
Date of
acquisition
Total
Investment
(at
cost)
(in rupees)
Income
derived
from
the
asset
Nature of
Income
Income taxable and offered in
this return
Amount
Schedule
where offered
Item
number
of
schedule
(1)
(2)
2b
(3)
(4)
(5)
(6) (7)
(8)
(9)
(10)
(11)
(i)
(ii)
E
Details of account(s) in which
you have signing authority held (including any beneficial interest) at any time during the calendar year ending as on 31
st
December, 2022
and which has not been included in A to D above.
Sl
No
Name of the
Institution
in which
the account
is held
Address
of
the
Institution
Country
Name
and
Code
ZIP Code
Name of the
account
holder
Account
Number
Peak Balance/
Investment
during the
year
(in
rupees)
Whether
income
accrued is
taxable in
your hands?
If (7) is yes,
Income
accrued in
the account
If (7) is yes,
Income offered in this
return
251 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Amount
Schedule
where
offered
Item number
of schedule
(1)
(2)
(3)
(3a) (3b) (4) (5) (6) (7) (8) (9)
(10)
(11)
(i)
(ii)
F
Details of trusts, created under the laws of a country outsid
e India, in which you are a trustee, beneficiary or settlor
Sl
No
Country
Name
and code
ZIP Code
Name and
address of the
trust
Name
and
address
of
trustees
Name and
address of
Settlor
Name and
address of
Beneficiaries
Date
since
position
held
Whether
inc
ome
derived is
taxable in
your
hands?
If (8) is yes,
Income
derived
from the
trust
If (8) is yes, Income offered in
this return
Amount
Schedule
where
offered
Item
number
of
schedule
(1) (2) (2a) (3) (4) (5) (6) (7) (8) (9)
(10)
(11)
(12)
(i)
(ii)
G
Details of any other income derived from any source outside India which is not included in,-
(i) items A to F above and, (ii) income under the head
business or profession
Sl
No
Country Name and
code
ZIP Code
Name and
address of the
person from whom
derived
Income derived
Nature
of
income
Whether
taxable in
your
hands?
If (6) is yes, Income offered in this
return
Amount Schedule
where
offered
Item number
of schedule
(1) (2) (2b) (3) (4) (5) (6) (7) (8) (9)
(i)
(ii)
NOTE ►
Please refer to instructions for filling out this schedule. In case of an individual, not being an Indian citizen, who is in
India on a business, employment or student visa, an asset
acquired during any previous year in which he was non-resident is
not mandatory to be reported in this schedule if no income is derived from that asset during the current
previous year.
Schedule 5A Information regarding apportionment of income between spouses governed by Portuguese Civil Code
Name of the spouse
PAN/ Aadhaar No. of the spouse
[ II— 3(i)] 252
Heads of Income
Receipts under the
head
Amount apportioned in the
hands of the spouse
Amount of TDS deducted on
income at (ii)
TDS apportioned in the hands of
spouse
(i) (ii) (iii) (iv) (v)
1 House Property
2 Capital gains
3 Other sources
4 Total
Schedule
AL
Assets and Liabilities at the end of the year (applicable in a case where total income exceeds Rs.50 lakh)
DETAILS OF ASSETS AND LIABILITIES
A Details of immovable assets
Sl.
No.
Description Address Pin code Amount (cost) in Rs.
(1) (2) (3) (4) (5)
(i)
(ii)
B
Details of movable assets
Sl.
No.
Description Amount (cost) in Rs.
(1)
(2)
(3)
(i)
Jewellery, bullion etc.
(ii)
Archaeological collections, drawings, painting, sculpture or any work of art
(iii)
Vehicles, yachts, boats and aircrafts
(iv)
Financial assets
Amount (cost) in Rs.
(a) Bank (including all deposits)
(b) Shares and securities
(c) Insurance policies
(d) Loans and advances given
(e) Cash in hand
C
Liabilities in relation to Assets at (A + B)
NOTE ►
Please refer to instructions for filling out this schedule.
253 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
Schedule: Tax
deferred on ESOP
Information related to Tax deferred - relatable to income on perquisites referred in section 17(2)(vi) received from
employer, being an eligible start-up referred to in section 80-IAC
DETAILS
Sl.
No.
Assessment
Year
Amount
of Tax
deferred
brought
forward
from
earlier
AY
Has any of the following events occurred during the previous year
relevant to current assessment year
Balance
amount of
tax
deferred to
be carried
forward to
the next
Assessment
years
Col (3)-(7)
Such specified security
or sweat equity shares
were sold
(i)Fully
(ii)Partly
(iii)Not sold
Specify the date and
amount of tax
attributed to such sale
out of Col 3
(Details to be provided
as per utility)
Ceased to be the
employee of the
employer who
allotted or
transferred such
specified security
or sweat equity
share?
o Yes o No
If yes , specify
date
Forty-eight months have
expired from the end of
the relevant assessment
year in which specified
security or sweat equity
shares referred to in the
said *clause were allotted.
If yes, specify date
Amount of
tax payable
in the
current
Assessment
Year
(to be
populated
from col.
(3) or (4)
as the case
maybe)
(1) (2) (3) (4) (5) (6) (7) (8)
1 2021-22
Sl. No. 8
of
Schedule
ESOP
for last
year
(To be enabled from AY
2026-27) (Payment to be
made in FY 2025-26)
2 2022-23
Sl. No. 8
of
Schedule
ESOP
for last
year
3 2023-24
[ II— 3(i)] 254
PART-B
Part B – TI Computation of total income
1
Salaries
(6 of Schedule S)
1
2
Income from house property
( 4 of Schedule HP)
(enter nil if loss)
2
TOTAL INCOME
3 Capital gains
a Short-term
i
Short
-
term chargeable @ 15%
(9ii of item E of schedule CG)
ai
ii
Short
-
term chargeable
@ 30%
(9iii of item E of schedule CG)
aii
iii
Short
-
term chargeable at applicable rate (
9iv of item E of schedule CG)
aiii
iv
Short
-
term chargeable at special rates in India as per DTAA
(9v of item E of
Schedule CG)
aiv
v
Total Short
-
ter
m (ai + aii + aiii + aiv)
(enter nil if loss)
3av
b
Long-term
i
Long
-
term chargeable @ 10%
(9vi of item E of schedule CG)
bi
ii
Long
-
term chargeable @ 20%
(9vii of item E of schedule CG)
bii
iii
Long
-
term chargeable at special rates
in India as per DTAA
(9viii of item E of
schedule CG)
biii
iv
Total Long
-
term (bi + bii + biii)
(enter nil if loss)
3biv
c
Sum of Short
-
term/Long
-
term capital gains (3av + 3biv) (
enter nil if loss)
3c
d
Capital gain chargeable @ 30% u/s 115B
BH
(C2 of schedule CG)
3d
e
Total capital gains
(3c + 3d)
3e
4 Income from other sources
a
Net income from other sources chargeable to tax at normal applicable rates
(6 of
Schedule OS) (enter nil if loss)
4a
b
Income chargeable to tax at sp
ecial rates
( 2 of Schedule OS)
4b
c
Income from the activity of owning and maintaining race horses
( 8e of Schedule
OS) (enter nil if loss)
4c
d
Total
(4a + 4b + 4c)
(enter nil if loss)
4d
5 Total of head wise income (1+2+3e+4d) 5
6
Losses
of current year set off against 5
(total of 2xiii and 3xiii of Schedule CYLA)
6
7
Balance after set off current year losses (5
-
6)
(total of column 4 of Schedule CYLA+ 2 of Schedule OS)
7
8
Brought forward losses set off against 7
( 2xii of Schedule BFLA)
8
9
Gross Total income (7
-
8)
(3xiii of Schedule BFLA + 2 of Schedule OS)
9
10 Income chargeable to tax at special rate under section 111A, 112, 112A etc. included in 9 10
11
Deductions under Chapter VI
-
A
[v of Schedule VIA and limited to ( 9-10)]
11
12 Total income (9 - 11) 12
13
Income which is included in 12 and chargeable to tax at special rates
(total of column (i) of schedule SI)
13
14
Net agricultural income/ any other income for rate purpose
( 3 of Schedule EI)
14
15
Agg
regate income (12
-
13+14)
[applicable if (12-13) exceeds maximum amount not chargeable to tax]
15
16
Losses of current year to be carried forward
(total of row xi of Schedule CFL)
16
17
Deemed income under section 115JC
(3 of Schedule AMT)
17
Part B –TTI
Computation of tax liability on total income
1 a
Tax payable on deemed total income u/s 115JC
(4 of Schedule AMT)
1a
b
Surcharge on (a)
(if applicable)
1b
c Health and Education Cess @ 4% on (1a + 1b) above 1c
d Total tax payable on deemed total income (1a + 1b + 1c) 1d
255 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
COMPUTATION OF TAX LIABILITY
2 Tax payable on total income
a Tax at normal rates on 15 of Part B-TI 2a
b
Tax at special rates
(total of col. (ii) of Schedule SI)
10
Deductions under Chapter VI
-
A
(o of Schedule VIA)
11 Total income
12
Net agricultural income/ any other income for rate purpose
13 ‘Aggregate income’ (8+ 9)
14
Losses of current year to be carried forward
(total of 2viii and 3viii of Schedule CYLA)
2b
c
Rebate on agricultural income
[applicable if (12-13) of Part B-
TI exceeds
maximum amount not chargeable to tax]
2c
d Tax Payable on Total Income (2a + 2b - 2c) 2d
3 Rebate under section 87A 3
4 Tax payable after rebate (2d - 3) 4
5 Surcharge Surcharge
computed before
marginal relief
Surcharge
after marginal
relief
i @ 25% of 15(ii) of Schedule SI
5i
4
ia
ii @10% or 15%, as applicable (Refer instructions) 5ii iia
iii On [(4) – 15(ii) of Schedule SI – tax on incomes referred in
5(ii)
above)]
5iii
iv Total ia + iia 5iv
5iii
6 Health and Education Cess @ 4% on (4 + 5iv) 6
7 Gross tax liability (4 + 5iv + 6) 7
8 Gross tax payable (higher of 1d and 7) (8a+8b) 8
8a
Tax on income without in
cluding income on perquisites referred in section 17(2)(vi) received from
employer, being an eligible start-up referred to in section 80-IAC ( Schedule Salary) (8-8b)
8a
8b
Tax deferred -
relatable to income on perquisites referred in section 17(2)(vi) received from employer, being
an eligible start-up referred to in section 80-IAC
8b
8c
Tax deferred from earlier years but payable during current AY ( total of col 7 of schedule Tax deferred on
ESOP
8c
9
Credit u/s 115JD of tax paid in earlier years (
applicable only if 7 is higher than 1d) (row 5 of Schedule AMTC)
9
10 Tax payable after credit u/s 115JD (8a + 8c - 9) 10
11 Tax relief
a Section 89(Please ensure to submit Form 10E) 11a
b Section 90/ 90A (2 of Schedule TR) 11b
c Section 91 (3 of Schedule TR) 11c
d Total (11a + 11b + 11c) 11d
12
Net tax liability (10
–
11d)
(enter zero if negative)
12
13 Interest and fee payable
a Interest for default in furnishing the return (section 234A) 13a
b Interest for default in payment of advance tax (section 234B) 13b
c Interest for deferment of advance tax (section 234C) 13c
d Fee for default in furnishing return of income (section 234F) 13d
e Total Interest and Fee Payable (13a+13b+13c+13d) 13e
14 Aggregate liability (12 + 13e) 14
[ II— 3(i)] 256
TAXES PAID
15 Taxes Paid
a
Advanc
e Tax
(from column 5 of 20A)
15a
b
TDS (total of column 5 of 20B and column 9 of 20C)
15b
c
TCS
(total of column 7(i) of 20D)
15c
d
Self
-
Assessment Tax
(from column 5 of 20A)
15d
e Total Taxes Paid (15a + 15b + 15c + 15d) 15e
16 Amount payable (Enter if 14is greater than 15e, else enter 0) 16
17 Refund (If 15e is greater than 14) (Refund, if any, will be directly credited into the bank account) 17
BANK ACCOUNT
18
Do you have a bank account in India (Non- Residents claiming refund with no bank account in India may select No)
Select Yes
or No
Sl. IFS Code of the Bank
in case of Bank
Accounts held in India
Name of the Bank Account Number
Indicate the account in which you
prefer to get your refund credited,
if any (tick accounts
for refund )
i
ii
Note:
1. Minimum one account should be selected for refund credit.
2. In case of Refund, multiple accounts are selected for refund credit, then refund will be credited to one of the account de
cided by CPC after
processing the return
Rows can be added as required
ii.
b) Non- residents, who are claiming income-
tax refund and not having bank account in India may, at their option, furnish the
details of one foreign bank account:
Sl. No. SWIFT Code Name of the Bank Country of Location IBAN
Rows can be added as required
19 Do you at any time during the previous year,
(i) hold, as beneficial owner, beneficiary or otherwise, any asset (including financial interest in any entity) located
outside India; or
(ii) have signing authority in any account located outside India; or
(iii) have income from any source outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes]
Yes No
20 TAX PAYMENTS
A Details of payments of Advance Tax and Self-Assessment Tax
ADVANCE/ SELF
ASSESSMENT TAX
Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan
Amount (Rs)
(1) (2) (3) (4) (5)
i
ii
iii
iv
NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 15a & 15d of Part B-TTI
B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
TDS ON SALARY
Sl No
Tax Deduction Account Number
(TAN) of the Employer
Name of the Employer
Income chargeable under
Salaries
Total tax deducted
(1) (2) (3) (4) (5)
I
257 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
II
NOTE ► Please enter total of column 5 in 15b of Part B-TTI
C1 Details of Tax Deducted at Source (TDS) on Income [As per Form No. 16 A issued or Form No. 16B/16C/16E furnished by Deductor(s)]
D Details of Tax Collected at Source (TCS) [As per Form No. 27D issued by the Collector(s)]
TDS ON OTHER INCOME
Sl.
No.
TCS credit
relating to self
/other person
[spouse as per
section 5A/
other person
as per rule
37BA(2)]
Tax Deduction and Tax
Collection Account
Number of the Collector
PAN of
other
Person (if
TCS
credit
related to
other
person)
Unclaimed TCS brought
forward (b/f)
TCS of the current
fin. Year
TCS credit being
claimed this Year
TCS credit being
carried forward
Fin. Year in
which
collected
Amount b/f
Collected
in own
hands
Collected
in the
hands of
spouse as
per se
ction
5A or any
other
person as
per rule 37-
I(1) (if
applicable)
Claimed
in ow n
hands
Claimed in
the hands of
spouse as per
section 5A or
any other
person as per
rule 37-
I(1)
(if
applicable)
(1)
2(i) (2)(ii) (3) (4) (5) 6(i) (6)(ii) 7(i) (7)(ii) (8)
TCS PAN
i
NOTE ► Please enter total of column 7(i) in 15c of Part B- TTI
Sl
No
TDS credit relating to
self /other person
[spouse as per section
5A/other person as per
rule 37BA(2)]
PAN/
Aadhaar
No. of
Other
Person
(if TDS
credit
related
to oth
er
person)
TAN of
the
Deductor/
PAN/
Aadhaar
No. of
Tenant/
Buyer
Unclaimed
TDS brought
forward (b/f)
TDS of the current
Financial Year (TDS
deducted during FY
2022-23)
TDS credit being claimed this
Year (only if corresponding
income is being offered for t
ax
this year, not applicable if TDS
is deducted u/s 194N)
Corresponding
Receipt/withdrawals
offered
TDS
credit
being
carried
forward
Fin.
Year in
which
deducted
TDS
b/f
Deducted
in own
hands
Deducted in
the hands of
spouse as per
section 5A or
any oth
er
person as per
rule 37BA(2)
(if applicable)
Claimed
in own
hands
Claimed in the hands
of spouse as per
section 5A or any
other person as per
rule 37BA(2) (if
applicable)
Gross
Amount
Head of
Income
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13)
Income
TDS Income
TDS
PAN/
Aadhaar
No.
I
NOTE
►
Please enter total of column 9 in 15b of Part B- TTI
[ II— 3(i)] 258
VERIFICATION
I, son/ daughter of , solemnly declare that to
the best of my knowledge and belief, the
information given in the return and schedules thereto is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961.
I further declare that I am making return in my capacity as _______
____ and I am also competent to make this return and verify it. I am holding permanent account
number (if allotted) (Please see instruction) I further declare that the critical assumptions specified in the agreement have been satis
fied and all the
terms and conditions of the agreement have been complied with. (Applicable in a case where return is furnished under section 92CD)
Date Place
Sign here
If the return has been prepared by a Tax Return Preparer (TRP) give further det
ails below:
Identification No. of TRP Name of TRP Counter Signature of TRP
If TRP is entitled for any reimbursement from the Government, amount thereof
PERSONAL INFORMATION
(A1) First name (A2) Middle name (A3) Last name (A4) PAN
(A5) Flat/Door/Block No. (A6) Name Of Premises/Building/Village (A14) Status (Tick)
Individual HUF
(A7) Road/Street/Post Office (A8)
Date of Birth/Formation (DD/MM/YYYY)
(A15) Date of Commencement of
Business (DD/MM/YYYY)
(A9) Area/locality (A16)
Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar)
(A10) Town/City/District (A11) State (A12) PIN code/ZIP code
(A13) Country
(A17) Residential/Office Phone Number with ST
D code/Mobile No.
1
Mobile No. 2
(A18) E-mail Address-1 (self) E-mail Address-2
FILING STATUS
(A19)
(a)
Filed u/s (Tick)[Please see instruction]
139(1)- On or Before due date, 139(4)- After due date, 139(5)-
Revised
Return, 92CD-Modified return, 119(2)(b)- after condonation of delay
Or Filed in response to notice u/s 139(9) 142(1), 148, 153C
(b)
a. Have you ever opted for new tax regime u/s 115BAC in earlier years Yes No ( If Yes is selected, please furnish the AY
in which said option is exercised along with date of filing and Acknowledgement number of form 10-IE)
b. Have you ever opted out of section 115BAC in earlier years? Yes No ( If Yes is selected, please furnish the AY in
which said option is opted out along with date of filing and Acknowledgement number of form 10-IE)c. Option for current
assessment year Opting in now Not opting Continue to opt Opt out Not eligible to opt in (Select “Opting in now”
only if you are opting in first time)
(bi)
For other than Not opting, Continue to opt & Not eligible to opt in
, please
furnish
Date of filing of form 10IE
DD/MM/YYYY
Acknowledgement
number:
(c)
Are you filing return of income under seventh proviso to Section 139(1) but otherwise not required
to furnish return of
income? – (Tick) Yes No
If yes, please furnish following information
[Note: To be filled only if a person is not required to furnish a return of income under section 139(1) but filing return of
income due to fulfilling one or more conditions mentioned in the seventh proviso to section 139(1)]
FORM
ITR-3
INDIAN INCOME TAX RETURN
(For individuals and HUFs having income from pro
fits and gains of business or
profession)
(See rule 12)
(Please refer instructions)
Assessment Year
2 0 2 3 - 2 4
Part A-GEN GENERAL
