ACDEMIC YEAR 2021-22

SHRI BALAJI COLLEGE OF ARTS COMMERCE AND SCIENCE

NAME OF PROJECT – COMPUTATION OF TOTAL TAXABLE INCOME & FILLING OF

ONLINE ITR.
UNDER THE GUIDANCE OF – VRUSHALI JOSHI.
 Savitribai Phule university, Pune
In partial fulfillment of bachelor's of business administration

Submitted by
Aditi Nayak
SYBBA
Roll No: - BBA20001
Through the Principal
Dr G.Y. SHITOLE
 ACKNOWLEDGEMENT

I EXPRESS MY DEEP SENSE OF GRATITUDE TO MRS.VRUSHALI JOSHI,

SENIOR SUPERVISOR FOR HER VALUABLE SUGGESSIONS , CONSISTENT HELP AND
PERSONAL INTREST DURING MY PROJECT WORK.
I WOULD ALSO LIKE TO THANK MY PRINCIPAL Dr.G.Y SHITOLE .
I AM VERY PLEASED TO EXPRESS MY DEEP SENSE OF GRATITUDE TO PROFESSOR
MRS.VRUSHALI JOSHI FOR HER CONSISTENT ENCOURAGEMENT.

I SHALL FOREVER CHERISH MY ASSOCIATION WITH HER FOR HER EXUBERANT

ENCOURAGEMENT, PERENNIAL APPROACHABILITY ABSOLUTE FREEDOM OF
THOUGHT AND ACTION I HAVE ENJOYED DURING THE COURSE OF THE PROJECT.
 DECLARATION
I hereby declare that the practical report titled “COMPUTATION OF TOTAL
TAXABLE INCOME & FILLING OF ONLINE ITR “ is a genuine research work
undertaken by me under the guidance of Mrs. Vrushali Joshi this information has
been collected from genuine authentic sources.
This report is being is submitted in partial fulfillment of the requirement of
BACHERLOR OF BUSINESS ADMINISTRATION from BALAJI COLLEGE OF ARTS,
COMMERCE & SCIENCE .
 OBJECTIVES OF THE PRACTICALS

1. MEANING & CONCEPT OF GROSS TOTAL INCOME.

2. DEDUCTION & TAX LIABILITY.
3. FORM NO-26.
4. VARIOUS TYPES OF ITRS.
5. FORM 3CA + 3CB & 3CD.
 INCOME TAX
The term income tax refers to a type of tax that governments impose on income
generated by businesses and individuals within their jurisdiction. By law,
taxpayers must file an income tax return annually to determine their tax
obligations.
Income taxes are a source of revenue for governments. They are used to fund
public services, pay government obligations, and provide goods for citizens.

OBJECTIVES OF INCOME TAX

IMPORTANT SOURCE OF REVENUE

Income Tax is a significant alternative to generate income for central government.
Although income tax is imposed and accumulated by the central government, yet
 it is distributed among the state government and union territories only on the
approval of Finance Commission on the basis of receipts and the population of
particular states or union territories, the major portion of income tax is provided
to the states that the union territories. Therefore, with central government. It is
also a source to finance the state government and union territories.

Reducing disparities
According to Indian constitution, socialist society, is the prime objective. In order
to decrease the difference amongst the people, The government imposes income
tax on the general public to acquire more funds from them. Tax is accumulated
based on the principle of capacity to pay. this principle states that the person
having high capacity are liable to pay high taxes, while on the other hand, the
person having low capacity are liable to pay low taxes. In this way, government is
able to maintain equality amongst the people of country.

Capital formation
The government is introducing certain schemes and programmes for various
objectives. These schemes are offered with certain provisions of tax benefits to
the investors. Those by investing funds into these schemes made the excessive to
save more and diminish his tax liability, which is further used for capital
formation, as the saved amount is further reinvested into the other projects or
schemes

MEANING AND CONCEPT OF GROSS TOTAL INCOME.

Gross total income (GTI) is the sum of incomes computed under the five headsof
income i.e. salary, house property, business or profession, capital gain and other
sources after applying clubbing provisions and making adjustments of set off and
carry forward of losses.
GTI = Salary Income + House Property Income + Business or Profession Income +
Capital Gains + Other Sources Income + Clubbing of Income - Set-off of Losses

The types of Gross Total income (GTI)

Gross total income is to be categorized in 2 parts
one which is to be taxed at normal slab rates i.e. Normal GTI
and other which is subject to tax at specific rates i.e. Other GTI.
Other GTI includes:
Short term capital gains on which Securities Transaction Tax has been paid (taxed
@ 15%)
Long term capital gains except for those exempted u/s 10(38) (Taxed @ 20%)
Casual income like lottery income, income from horse racing (taxed @ 30%)

DEDUCTION & TAX LIABILITY

Tax Deductions and Types

There are various kinds of income tax deductions that can be used to reduce the
taxable income in India. There are 19 ways in which tax deductions can be availed,
ranging from public provident funds to life insurance and loans.
What is Tax deductions?
Tax deduction refers to claims made to reduce your taxable income, arising from
various investments and expenses incurred by a taxpayer. Thus, income tax
deduction reduces your overall tax liability. It is a kind of tax benefit which helps
you save tax. However, the amount of tax you can save depends on the type of
tax benefit you claim.
 What is Tax Deducted at Source?
To collect tax efficiently and quickly, the Income Tax department of the
Government of India has introduced a system called TDS (tax deducted at source).
Using TDS, tax can be deducted/collected at source of income. TDS is an indirect
method of collecting tax by the government. It ensures a regular source of
revenue for the government by ensuring the tax is collected as income is earned
and not when a taxpayer files returns at the end of the year.
Any authorized person/institution on whom the responsibility of collecting tax is
entrusted collects tax and pays it to the government on behalf of an individual
payer. In return, the individual taxpayer gets a TDS certificate stating that the tax
has been paid on his/her behalf. Thus, tax is deducted at source and is forwarded
to the government on behalf of the payer. This provision of deduction of tax at
source is applicable to several payments such as salary, commission, interest on
fixed deposits, brokerage, professional fees, contract payments, and royalty etc.
Benefits of Tax Deductions
There are a number of benefits associated with tax deduction which include:
Tax deductions help you reduce an amount from your taxable income and save
tax. When you claim an income tax deduction, it reduces the amount of your
income that is subject to tax.
Reduced taxable income helps you save and invest money in other areas.
Tax deduction first reduces the income subject to the highest tax brackets. So,
you can claim deduction for the amounts spent in tuition fees, medical expenses,
and charitable contributions.
Income Tax Return is mandatory and you cannot completely avoid paying tax. But
with proper planning, you can reduce your taxable income.
Various Types of Tax Deductions in India
You can reduce your taxable income by increasing your deductions. There are
many investment options and forms of expenditure which can help you get
reductions on your taxable income. The Indian Income Tax Act provides many
 provisions for this. Mentioned below are a number of different tax deduction
options.
Public Provident Fund (PPF)
By contributing to your PPF account, you can get tax deduction under Section
80C, the Indian Income Tax Act, 1961.
Life Insurance Premiums
You can get income tax deduction for paying premium towards life insurance
policies for self, spouse and child under section 80C of the Indian Income Tax Act,
1961. The amount received on maturity of the policy is free from tax. However, it
is subject to the terms and conditions mentioned in your policy.
National Saving Certificate (NSC)
The amount invested in NSC is eligible for tax deduction under section 80C of the
Indian Income Tax Act, 1961. National Saving Certificates is one of the highly
secured modes of investments in India. But, the interest earned from NSC is
taxable. As an NSC is a cumulative scheme, interest is reinvested and qualifies for
tax deduction.
Bank Fixed Deposits (FDs)
You can get tax deduction by investing in fixed deposits for a tenure of 5 years,
under section 80C of the Indian Income Tax Act, 1961. Many banks in India offer
tax saving fixed deposits. However, the interest accrued on FDs is subject to tax
Senior Citizen Savings Scheme (SCSS)
Senior citizens can get tax deduction by investing in Senior Citizen Savings Scheme
offered by banks. These schemes are eligible for tax deduction under Section 80C
of the same act. The interest earned from these schemes is entirely taxable.
Post Office Time Deposit (POTD)
Investing in a five-year POTD, you can get tax deduction under Section 80C.
However, interest accrued on the same is fully taxable.
Unit-linked Insurance Plans (ULIP)
 Investing in ULIPs for yourself, spouse and your children, you can get tax
deductions under Section 80C.
Home Loan EMIs
Equated monthly installments paid to repay the principal amount of your home
loan are eligible for income tax deductions under section 80C of the same act.
Mutual Funds & ELSS
Investing in mutual funds and equity-linked savings scheme, you are eligible for
tax deductions under section 80C, the Indian Income Tax Act, 1961.
Stamp Duty and Registration Charges for a Home
Stamp duty and registration fee paid for transferring property are entitled for
income tax deduction under section 80C, the Indian Income Tax Act, 1961.
Retirement Savings Plan
You can also get income tax deductions by investing in retirement plans offered
by LIC or other insurance providers. Contribution to the National Pension Scheme
is also eligible for tax deduction.
Tuition Fees:
Tuition fee paid for your children’s education qualifies for income tax deduction
under section 80C. However, the fee needs to be paid for full-time education in
an Indian university, college and school for any two children. Tuition fee does not
include any donations or development fee towards education institutions.
Medical Insurance Premiums
Health insurance premium paid for self, spouse and children qualifies for income
tax deduction under section 80D of the Indian income Tax Act, 1961. The
deduction allowed under this section is Rs. 25,000 for youngsters and Rs. 30,000
for senior citizens.
Infrastructure Bonds
Investing in infrastructure bonds, you become eligible for income tax deductions
under section 80CCF of the Indian Income Tax Act.
 Charitable Contribution
Donating for charitable tasks will help you reduce your taxable income under
section 80G of the Indian Income Tax Act, 1961. However, make sure that you
declare the whole contribution before 31st December each year.
Treatment of Disabled Dependents
Under section 80DD of the Indian Income Tax Act, 1961, you can get income tax
deductions for medical expense incurred in the treatment of any disabled
dependent of yours.
Deduction for Preventive Health Check-ups
An amount of Rs.5000 spent for preventive health check-ups of an individual or
his/her family members qualifies for tax deduction under section 80D of the
Indian Income Tax Act, 1961.
Interest Paid on Education Loan
You can get tax deduction on the interest paid for an educational loan under
section 80E of the Indian Income Tax Act, 1961. The loan can be taken to pursue
higher education by the employee, or for his/her spouse, children or a student to
whom the employee is a legal guardian.
Deduction on House Rent Paid
An employee can get income tax deduction for the house rent paid, if the
employee or his/her spouse does not own residential accommodation at the
place of employment. This deduction is usually applicable for salaried taxpayers
under section 80GG of the Indian Income Tax Act, 1961
 Tax Deductions under Section 80C
Section 80C of the Income Tax Act provides provisions for tax deductions on a
number of payments, with both individuals and Hindu Undivided Families eligible
for these deductions. Eligible taxpayers can claim deductions to the tune of Rs 1.5
lakh per year under Section 80C, with this amount being a combination of
deductions available under Sections 80 C, 80 CCC and 80 CCD.
Income Tax under Section 80C to 80U
Some of the popular investments which are eligible for this tax deduction are
mentioned below.
Payment made towards life insurance policies (for self, spouse or children)
Payment made towards a superannuation/provident fund
Tuition fees paid to educate a maximum of two children
Payments made towards construction or purchase of a residential property
 Payments issued towards a fixed deposit with a minimum tenure of 5 years
This section provides for a number of additional deductions like investment in
mutual funds, senior citizens saving schemes, purchase of NABARD bonds, etc
Subsections under Section 80C
Section 80C has an exhaustive list of deductions an individual is eligible for, which
have led to the creation of suitable sub-sections to provide clarity to taxpayers.
Section 80CCC: Section 80CCC of the Income Tax Act provides scope for tax
deductions on investment in pension funds. These pension funds could be from
any insurer and a maximum deduction of Rs 1.5 lakh can be claimed under it. This
deduction can be claimed only by individual taxpayers.

Section 80CCD: Section 80CCD aims to encourage the habit of savings among
individuals, providing them an incentive for investing in pension schemes which
are notified by the Central Government. Contributions made by an individual and
his/her employer, both are eligible for tax deduction, subject to the deduction
being less than 10% of the salary of the person. Only individual taxpayers are
eligible for this deduction.
Section 80CCD (1):All individuals who have subscribed to the National Pension
Scheme (NPS) will be eligible to claim tax benefits under Section 80 CCD (1) up to
the limit of Rs.1.5 lakh. In addition to that, an exclusive tax deduction for
investments of up to Rs.50,000 in NPS (Tier I account) can be availed by the
subscribers under Section 80 CCD (1B).
Section 80CCF: Open to both Hindu Undivided Families and Individuals, Section
80CCF contains provisions for tax deductions on subscription of long-term
infrastructure bonds which have been notified by the government. One can claim
a maximum deduction of Rs 20,000 under this Section.
Section 80CCG: Section 80CCG of the Income Tax Act permits a maximum
deduction of Rs 25,000 per year, with specified individual residents eligible for
this deduction. Investments in equity savings schemes notified by the government
 are permitted for deductions, subject to the limit being 50% of the amount
invested.
Tax Deductions under Section 80D
Section 80D of the Income Tax Act permits deductions on amounts spent by an
individual towards the premium of a health insurance policy. This includes
payment made on behalf of a spouse, children, parents, or self to a Central
Government health plan. An amount of Rs 15,000 can be claimed as a deduction
when paid towards the insurance for spouse, dependent children, or self, while
this amount is Rs 30,000 (Union Budget 2017) if the person is over the age of 60
years.

On February 1, 2018, Finance Minister Arun Jaitley presented the Union Budget
2018 with a few changes in the tax deductions applicable for senior citizens.
Under Section 80D, the income tax deduction limit for senior citizens has been
increased to Rs.50,000 for medical expenditure.
Both individuals and Hindu Undivided Families are eligible for this deduction,
subject to the payment being made in modes other than cash.
Subsections under Section 80D
Section 80D is further subdivided into two sub-sections, offering clarity on the
benefits available to taxpayers.
Section 80DD: Section 80DD provides provisions for tax deductions in two cases,
with the permitted deduction being Rs 75,000 for normal disability and Rs 1.25
lakh if it is a severe disability. This deduction can be claimed in case of the
following expenditures.
On payments made towards the treatment of dependent's with disability
 Amount paid as premium to purchase or maintain an insurance policy for such
dependent
The permitted deduction is Rs 75,000 for normal disability and Rs 1.25 lakh for a
severe disability. Both Hindu Undivided Families and resident individuals are
eligible for this deduction. The dependent, in this case can be either a spouse,
sibling, parents or children.
Section 80DDB: Section 80DDB can be utilized by HUFs and resident individuals
and provides provisions for deductions on the expense incurred by an
individual/family towards medical treatment of certain diseases. The permitted
deduction is limited to Rs 40,000, which can be increased to Rs 60,000 (Union
Budget 2015) if the treatment is for a senior citizen. The deduction under Section
80DDB for senior citizens and very senior citizens has been increased to Rs.1 lakh
in Union Budget 2018.
Tax Deductions under Section 80E
Under Section 80E of the Income Tax Act has been designed to ensure that
educating oneself doesn’t become an additional tax burden. Under this provision,
taxpayers are eligible for tax deductions on the interest repayment of a loan
taken to pursue higher education. This loan can be availed either by the taxpayer
himself/herself or to sponsor the education of his/her ward/child. Only individuals
are eligible for this deduction, with loans taken from approved charitable
organizations and financial institutions permitted for tax benefits.
Subsections of Section 80E
Section 80EE: Only individual taxpayers are eligible for deductions under Section
80EE, with the interest repayment of a loan taken by them to buy a residential
property qualifying for deductions. The maximum deduction permitted under this
section is Rs 3 lakhs.
Tax Deductions under Section 80G
Section 80G encourages taxpayers to donate to funds and charitable institutions,
offering tax benefits on monetary donations. All assesses are eligible for this
deduction, subject to them providing proof of payment, with the limit of
deductions decided based on a few factors.
 100% deductions without any limit: Donations to funds like National Defense
Fund, Prime Minister’s Relief Fund, National Illness Assistance Fund, etc. qualify
for 100% deduction on the amount donated.
100% deduction with qualifying limits: Donations to local authorities, associations
or institutes to promote family planning and development of sports qualify for
100% deduction, subject to certain qualifying limits.
50% deduction without qualifying limits: Donations to funds like the PMs Drought
Relief fund, Rajiv Gandhi Foundation, etc. are eligible for 50% deduction.
50% deduction with qualifying limit: Donations to religious organizations, local
authorities for purposes apart from family planning and other charitable institutes
are eligible for 50% deduction, subject to certain qualifying limits.
The qualifying limit refers to 10% of the gross total income of a taxpayer.
Subsections of Section 80G
Under Section 80G has been further subdivided into four sections to simplify
understanding.
Section 80GG: Individual taxpayers who do not receive house rent allowance are
eligible for this deduction on the rent paid by them, subject to a maximum
deduction equivalent to 25% of their total income or Rs 2,000 a month. The lower
of these options can be claimed as deduction.
Section 80GGA: Tax deductions under this section can be availed by all assesses,
subject to them not having any income through profit or gain from a business or
profession. Donations by such members to enhance social/scientific/statistical
research or towards the National Urban Poverty Eradication Fund are eligible for
tax benefits.
Section 80GGB: Tax deductions under this section can be availed by Indian
Companies only, with the amount donated by them to a political party or
electoral trust qualifying for deductions.
Section 80GGC: Under this section, funds donated/contributed by an assesses to a
political party or electoral trust are eligible for deduction. Local authorities and
artificial juridical persons are not entitled to the tax deductions available under
Section 80GGC.
Tax Deductions under Section 80 IA
Section 80 IA provides an avenue for all taxpaying assesses to claim tax
deductions on the profits generated through industrial activities. These industrial
undertakings can be related to telecommunication, power generation, industrial
parks, SEZs, etc.
The following subsections are related to Section 80-IA
Section 80-IAB: Section 80 IAB can be used by SEZ developers, who can claim tax
deductions on their profits through development of Special Economic Zones.
These SEZs need to be notified after 1/4/2005 in order for them to be eligible for
tax deductions.
Section 80-IB: Provisions of section 80-IB can be used by all assessees who have
profits from hotels, ships, multiplex theatres, cold storage plants, housing
projects, scientific research and development, convention centres, etc.
Section 80-IC: Section 80 IC can be used by all assessees who have profits from
states categorised as special. These include Assam, Manipur, Meghalaya,
Himachal Pradesh, Uttaranchal, Arunachal Pradesh, Mizoram, Tripura and
Nagaland.
Section 80-ID: All assessees who have profits or gain from hotels and convention
centres are eligible for deduction under this section, subject to their
establishments being located in certain specified areas.
Section 80-IE: All assessees who have undertakings in North-East India are eligible
for deductions under this Section, subject to certain conditions.
Tax Deductions under Section 80J
Section 80J of the Income Tax Act was amended to include two subsections, 80JJA
and 80 JJAA
Section 80 JJA: Section 80 JJA relates to deductions permitted on profits and gains
from assessees who are in the business of processing/treating and collecting bio-
degradable waste to produce biological products like bio-fertilizers, bio-
pesticides, bio-gas, etc. All assessees who deal with this are eligible for deductions
under this section. Such assessees can claim deduction equivalent to 100% of
their profits for 5 successive assessment years since the time their business
started.
Section 80 JJAA: Deductions under Section 80 JJAA can be claimed by Indian
companies which have profits from the manufacture of goods in factories.
Deductions equivalent to 30% of the salary of new full time employees for a
period of 3 assessment years can be claimed. A chartered accountant should audit
the accounts of such companies and submit a report showing the returns.
Employees who are taken on a contract basis for a period less than 300 days in
the preceding year or those who work in managerial or administrative posts do
not qualify for deductions.
Tax Deduction under Section 80LA
Deductions under Section 80LA can be availed by Scheduled Banks which have
offshore banking units in Special Economic Zones, entities of International
Financial Services Centres and banks which have been established outside India,
in accordance to the laws of a foreign nation. These assessees are eligible for
deductions equivalent to 100% of the income for the first 5 years, and 50% of
income generated through such transactions for the next 5 years, subject to the
rules of the land.
Such entities should have relevant permission, either under the SEBI Act, Banking
Regulation Act or registration under any other relevant law.
 Tax Deduction under Section 80P
Section 80P caters to cooperative societies, offering tax deductions on their
income, subject to certain conditions. 100% deduction is permitted to cooperative
societies which have incomes through cottage industries, fishing, banking, sale of
agricultural harvest grown by members and milk supplied by members to milk
cooperative societies.
Cooperative societies which are involved in other forms of business are eligible
for deductions ranging between Rs 50,000 and Rs 1 lakh, depending on the type
of work they are involved in.

Deductions which can be claimed by all cooperative societies are listed below.
Income which a cooperative society makes by renting out warehouses
Income derived through interest on money lent to other societies
Income earned through interest from securities or properties
Tax Deduction under Section 80QQB
Section 80QQB permits tax deductions on royalty earned from sale of books. Only
resident Indian authors are eligible to claim deductions under this section, with
the maximum limit set at Rs 3 lakhs. Royalty on literary, artistic and scientific
books are tax deductible, whereas royalties from textbooks, journals, diaries, etc.
do not qualify for tax benefits. In case of an author getting royalties from abroad,
the said amount should be brought into the country within a specified time period
in order to avail tax benefits.
 Tax Deduction under Section 80RRB
Section 80RRB offers tax incentives to patent holders, providing tax relief to
resident individuals who receive an income by means of royalty on their patent.
Royalty to the tune of Rs 3 lakhs can be claimed as deductions, subject to the
patent being registered after 31/3/2003. Individuals who receive a royalty from
foreign shores need to bring said amount to the country within a specific time
period in order to be eligible for tax deductions on such royalty.
Tax Deduction under Section 80TTA
Deductions under Section 80TTA can be claimed by Hindu Undivided Families and
Individual taxpayers. This section permits deductions to the tune of Rs 10,000
every year on the interest earned on money invested in bank savings accounts in
the country.

Tax Deduction under Section 80U

Tax deductions under Section 80U can be claimed only by resident individual
taxpayers who have disabilities. Individuals who have been certified by relevant
medical authorities to be a Person With Disability can claim a maximum
deduction of Rs 75,000 per year. Individuals who have severe disabilities are
entitled to a maximum deduction of Rs 1.25 lakh, subject to them meeting certain
criteria. Some of the disabilities which classify for tax benefits are autism, mental
retardation, cerebral palsy, etc

Tax liability
Tax liability is the payment owed by an individual, a business, or other entity to a
federal, state, or local tax authority. In general, a tax liability is incurred when
 income is earned and when income is generated by the sale of an investment or
other asset.

What is income tax slab ?

Indian Income tax levies tax on individual taxpayers on the basis of a slab system.
Slab system means different tax rates are prescribed for different ranges of
income. It means the tax rates keep increasing with an increase in the income of
the taxpayer. This type of taxation enables progressive and fair tax systems in the
country. Such income tax slabs tend to undergo a change during every budget.
These slab rates are different for different categories of taxpayers. Income tax has
classified three categories of “individual “taxpayers such as:
Individuals (aged less than of 60 years) including residents and non-residents
Resident Senior citizens (60 to 80 years of age)
Resident Super senior citizens (aged more than 80 years)
2. Income Tax Slab Rates for FY 2021-22 (AY 2022-23 )
a. Income tax slab rate for FY 2021-22 (AY 2022-23), New Tax regime – Why is it
optional?
In this new regime, taxpayers has an OPTION to choose either :
 To pay income tax at lower rates as per New Tax regime on the condition that
they forgo certain permissible exemptions and deductions available under income
tax.
INCOME SLAB AND TAX RATES FOR F.Y. 2020-21/A.Y 2021-22
Income Tax Rate & Slab for Individuals & HUF:
Individual (Resident or Resident but not Ordinarily Resident or non-resident), who
is of the age of less than 60 years on the last day of the relevant previous year &
for HUF:
Taxable income, Tax Rate
(Existing Scheme), Tax Rate
(New Scheme)
Up to Rs. 2,50,000, Nil, Nil
Rs. 2,50,001 to Rs. 5,00,000, 5%, 5%
Rs. 5,00,001 to Rs. 7,50,000, 20%, 10%
Rs. 7,50,001 to Rs. 10,00,000, 20%, 15%
Rs. 10,00,001 to Rs. 12,50,000, 30%, 20%
Rs. 12,50,001 to Rs. 15,00,000, 30%, 25%
Above Rs. 15,00,000, 30%, 30%
Resident or Resident but not Ordinarily Resident senior citizen, i.e., every
individual, being a resident or Resident but not Ordinarily Resident in India, who is
of the age of 60 years or more but less than 80 years at any time during the
previous year:
Taxable income, Tax Rate
(Existing Scheme), Tax Rate
(New Scheme)
Up to Rs. 2,50,000, Nil, Nil
Rs. 2,50,001 to Rs. 3,00,000, Nil, 5%
Rs. 3,00,001 to Rs. 5,00,000, 5%, 5%
 Rs. 5,00,001 to Rs. 7,50,000, 20%, 10%
Rs. 7,50,001 to Rs. 10,00,000, 20%, 15%
Rs. 10,00,001 to Rs. 12,50,000, 30%, 20%
Rs. 12,50,001 to Rs. 15,00,000, 30%, 25%
Above Rs. 15,00,000, 30%, 30%
Resident or Resident but not Ordinarily Resident super senior citizen, i.e., every
individual, being a resident or Resident but not Ordinarily Resident in India, who is
of the age of 80 years or more at any time during the previous year:
Taxable income, Tax Rate
(Existing Scheme), Tax Rate
(New Scheme)
Up to Rs. 2,50,000, Nil, Nil
Rs. 2,50,001 to Rs. 5,00,000, Nil, 5%
Rs. 5,00,001 to Rs. 7,50,000, 20%, 10%
Rs. 7,50,001 to Rs. 10,00,000, 20%, 15%
Rs. 10,00,001 to Rs. 12,50,000, 30%, 20%
Rs. 12,50,001 to Rs. 15,00,000, 30%, 25%
Above Rs. 15,00,000, 30%, 30%
Surcharge:
a) 10% of Income tax where total income exceeds Rs.50 lakh
b) 15% of Income tax where total income exceeds Rs.1 crore
c) 25% of Income tax where total income exceeds Rs.2 crore
d) 37% of Income tax where total income exceeds Rs.5 crore

Note: Enhanced Surcharge rate (25% or 37%) is not applicable in case of specified
incomes I.e. short-term capital gain u/s 111A, long-term capital gain u/s 112A &
short-term or long-term capital gain u/s 115AD(1)(b).
Education cess: 4% of income tax plus surcharge
 FORM 26AS
Form 26AS is a statement that provides details of any amount deducted as TDS or
TCS from various sources of income of a taxpayer. It also reflects details of
advance tax/self-assessment tax paid, and high-value transactions entered into by
the taxpayer.

Form 26AS is an annual statement which has details of the tax credited against
the PAN of a tax payer. This form can be accessed from the Income Tax
Department's e-filing portal by a tax payer using his/her Permanent Account
Number (PAN). You can refer to your Form 26AS for details of your income (on
which taxes have been deducted) as well as the taxes that have been paid by or
on your behalf by the deductor (could be your employer, bank etc.) to the
government treasury.
What is new in the Form 26AS
From an Annual Tax Statement, the new Form has now become an Annual
Information Statement. The old Form contained information only about details of
tax deducted at source (TDS) against your PAN, tax collected at source (TCS) on
your PAN and details of other taxes paid and income tax refunds. The new Form
26AS has two parts: Part A and Part B.
 INCOME TAX RETURN
Income Tax Return (ITR) is a form which a person is supposed to submit to the
Income Tax Department of India. It contains information about the person’s
income and the taxes to be paid on it during the year. Information filed in ITR
should pertain to a particular financial year, i.e. starting on 1st April and ending
on 31st March of the next year.
Income can be of various forms such as :
Income from salary
Profits and gains from business and profession
Income from house property
Income from capital gains
Income from other sources such as dividend, interest on deposits, royalty income,
winning on lottery, etc.
The Income Tax Department has prescribed 7 types of ITR forms - ITR-1, ITR-2,
ITR-3, ITR-4, ITR-5, ITR-6, ITR-7 and applicability of the form will depend on the
nature and amount of income and the type of taxpayer.
Below is the list of ITR forms which are most commonly applicable:
Particulars, Applicability
ITR-1 (also called as Sahaj), To be filed by resident individuals having total income
upto ₹ 50 lacs from following sources :
1. Salary
2. One house property
3. Other sources excluding winning from lotteries and income from horse races
4. Agricultural income upto ₹ 5,000
ITR-2, To be filed by Individuals and HUFs who are not eligible to file form ITR-1
and don’t have income from profits and gains from business or profession
 ITR-3, To be filed by Individuals and HUFs having income from profits and gains
from business or profession
ITR-4 (also called as Sugam), To be filed by resident individuals, HUFs and firms
(other than LLP) who are residents having total income upto ₹ 50 lacs and having
income from business or profession computed under section 44AD, 44ADA or
44AE
Individuals have to compulsorily file ITR through online mode.
Following is the due date for filing of ITR:
Particulars, Due Date
Person (other than company) not covered under tax audits, 31st July
Person covered under tax audits, 30th September
Person who has undertaken international transactions and is liable to report
under 92E, 30th November
HOW TO FILE ITR ONLINE
INCOME TAX CALCULATOR

HOW TO FILE ITR ONLINE ?

Online filing of Income Tax Return has become very easy and
convenient today, allowing one to do it by themselves instead
of relying on a tax practitioner.
Filing Income Tax Return is a compulsory exercise for everyone.
However, in the case of individuals aged below 60 years whose
gross total income before claiming any deductions is not more
than Rs 2.5 lakhs, no filing is required. This limit is Rs 3 lakh for
resident senior citizens (aged between 60 to 80 years) and Rs 5
lakhs for super senior citizens resident in India (aged above 80).
Below are the steps for filing Income Tax Return online:
Go to Income Tax e-filing website using the following link:
https://www.incometaxindiaefiling.gov.in/home
Download excel utility Under “Download” section, click on “IT
Return Preparation Software”
Select the relevant ITR Form as applicable, based on the nature
of income mentioned in the description box, and download the
same in Microsoft Excel form
Register/Login to income tax portal
In case you are a new user, click on “Register Yourself”.(To
register: select user type, fill the required details & validate the
registration)
In case you are an existing user, click on “Login Here”
Download the XML file
Once the login has been done, go to “My account” and select
“Download Pre-filled XML”. Select the Assessment Year for
which return needs to be filed. Select the ITR Form Number for
which excel utility has been downloaded in Step 2.
Import data in excel utility
Excel and XML utility will get saved in the downloads section of
the PC. Open the excel utility and import the data from the pre-
filled downloaded XML file by clicking on “Import from XML”.

Generating the XML file

Check the auto filled details and fill the required details in excel
utility. Once all the required details have been filled, click on
“calculate tax”. In case there is a payment of taxes, go to “Taxes
paid and Verification” tab and click on “e-pay Tax”.
You will be redirected to the NSDL website. Select the relevant
options and pay the taxes. The challan will be generated.
Enter the challan details in excel utility under “TDS” tab> “Sr No
21 IT – Details of Advance tax and Self-Assessment tax
payments”.
Click on “Validate” button in each sheet and then “generate
XML file”.A summary tab will be generated with an option to
“save XML”.
Filing the XML file
Once the XML file has been saved, login to the portal and under
the “e-file” tab, select the option of “Income tax return”. Select
the assessment year, ITR form number, filing type and
submission mode as Upload XML. Also select the option to e-
verify the return. Upload the XML file and click on Submit.
E-verify the return
E-verify the return through Aadhar OTP or Net banking OTP. In
case the user does not want to e-verify the return, ITR has to be
sent to CPC Bangalore within 120 days. Income tax
acknowledgement will be generated on successful upload of
return.
 set Off (B3e*+ B4c• + Fill this row
B6e• + B7c* +
nly if computed 4e•+Å7b A8b B12b
M,• + A7c*) B8c• +
ure is A7a*) egative)

ii
A7a*)

iii Short A4e• +

term pita gain
pplieabl
(Ale
rate
+ .47c*)

DTAA
-48b

(B3e*+ B4c* +
vi 6e• + B7c• + B8c

term pi
20% vii gain
DTAA 812b

otal loss set off (ii + iii+ iv + v

i+vii+viii)

x ss renuining after set Off (i — ix)

he figures Of STCG in this table (Ale* etc.) are the amounts Of STCG computed in respective column (Al -A6) as reduced by the amount Of
STCG t chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.

he figures of LTCG in this table (Ble* etc.) are the amounts of LTCG computed in respective column (BI-BIO) as reduced by the amount of
LTCG t chargeable to tax or chargeable at special rates as per DTAA, which is included therein, if any.

F formation about accruaVreceipt Of capital gain

16/3 to
16/6 to 15/9 16/12 to ype Of Capital gain / Date
Upto 15/6 (i) 16B to 15/12 (iii) 31/3
15/3 (iv)
hurt-term capital gains taxable at the rate of nter
valuefrom item 3iü ofschedule BFL4, ifany.

hart-term capital gains taxable at the rate of 30%

2
valuefrom item 3iv ofschedule BFL4, ifany.

6. ort-term capital gains taxable at applicable rates

nter valuefrom item 3v ofschedule BFL4, ifany.
 7. hort-term capital gains taxable at DTAA rates nter
valuefrom item 3vi ofschedule BFL4, ifany.
ong- term capital gains taxable at the rate of 10%
nter valuefrom item 3vii ofschedule BFL4, ifany.

6 ong- term capital gains taxable at the rate of 20% nter

valuefrom item 3viii ofschedule BFL4, ifany.

ong- term capital gains taxable at the rate DTAA

tes Enter valuefrom item 3ir Of hedule BFL4,
ifany.

VOTE • lease include the income ofthe specifiedpersons (spouse, minor child etc.) referred to in Schedule SPI while computing the income under this
head
 11
a Ota' amount Of LTCG not chargeable to tax as per DTAA B12a b otal amount of LTCG chargeable to tax at special rates as
per DTAA B12b
13 long term capital gain chargeable under LT. Act (Bl&B2e+B3e+B4c+B5c+B6e+B7c+B8c+B8f+B9e+BIO+B11 - B13
12a)

1. ncome chargeable under the head "Capital Gains" (A9 + B13) (take B13 as nil, floss) c
2. Information about deduction claimed ainst Ca ital Gains
1 n case of deduction ws 54154B/54EC/54F/54GB/l I SF give following details

Short term capital loss Long term capital loss Current

Capital Gain Of year's
Current year (Fill capital
this column only if gains
Tyrr of Capital computed figure is 30% applicable rate rates remaining
Gain positive) after set
Off

(9=1-2-3-
45-6-7-8)
 2 3 4 6 8 9
Deduction claimed u/s 54
ate of transfer Of original asset dd/mm/yyyy

ii ost of new residential house aii

iii ate of purchase/construction of new residential house dd/mm/»yy

iv mount deposited in Capital Gains Accounts Scheme before due

a iv ate unt Of deduction claimed Av

b Deduction claimed u/s 54B

ate of transfer of original asset Bi dd/mm/yyyy

ost Of new agricultural land

ii
iii ate of purchase of new agricultural land dd/mm/yyyy

iv mount deposited in Capital Gains Accounts Scheme before due biv

ate
v mount of deduction claimed
Deduction claimed u/s S4EC
ate Of transfer Of original asset Ci dd/mnb/yyyy

ii mount invested in specified/notified bonds Cii not exceedmgfifty lakh rupees)

ate of investment Ciii dd/mm4yyy

iv mount Of deduction claimed

Deduction claimed ws 54F
ate Of transfer Of original asset dd/m

ii ost of new residential house dii

ate of purchase/construction of new residential house mount dd/mm/yyyy

iii
deposited in Capital Gains Accounts Scheme before du div
te
mount Of deduction claimed dv
Deduction claimed ws 54GB
ate of transfer of original residential property ei dd/mnz/yyyy

ii AN of the eligible company eii

iii mount utilised for subscription of equity shares Of eligible

ompany
ate of subscription Of shares dd/mm/yyyy

V ost of new plant and machinery purchased by the eligible

ompany
vi ate of purchase of plant and machinery evi dd/mm/yyyy

vii mount deposited in Capital Gains Accounts Scheme before d evii

ate unt of deduction claimed eviii
Deduction claimed u/s I I SF (for Non-Resident Indians) ate Of transfer Of
original foreign exchange asset fi dd/mm/yyyy

1. mount invested in new specified asset or savings certificate fii

2. ate of investment dd4nm/yyyy
3. mount of deduction clairned fiv g Ota' deduction claimed (la + 1b + 1 c + Id + 1 e + If) lg

off Of current year capital losses with current year Capital gains (excllümg amounts included in A8a & B12a which is not chargeable under
DTAA)
 case assets sold include shares Of a company other than quoted shares, enter

a u" value Of consideration received/receivable in respect Of unquoted

hares b air market value Of unquoted shares determined in the prescribed

C u" value of consideration in respect Of unquoted shares

adopted as r section for the purpose Of Capital Gains
(higher Of a Or b)
ii ull value Of consideration in respect Of assets other than unquoted shares aii
iii Ota' (ic + ii) aiii

b uctions under section 48 i ost Of

acquisition with indexation
ii ost Of improvement with indexation bii

iii penditure wholly and exclusively in connection with transfer iv biii

Ota' (bi + tii +biii)
C alance (9aiii — biv)

d uction under sections SIF (Specify details in item D below) 9d

3. Ong-term Capital Gains on assets at B9 above ( (9c — 9d)
1. unt deemed to be long-term capital gains a hether any amount Of unutilized capital gain on asset transferred
during the previous year shown
was deposited in the Capital Gains Accounts Scheme within due date for that year?
es • NO • Not a cable. then vide the details below
Previous year Section under which New asset acquired/constructed Amount not used
in which asset deduction claimed in that Year in which asset Amount utilised out for new asset or
transferred Gains account mained unutilized
acquired/ Capital
constructed in Capital gains
017-18 F/ S4GB
12 unt of LTCG included in Bl- BI I but not chargeable to tax or chargeable at special rates in India as per DTAA
Item B I Countr Rate as Whether TRC Section Applicable (6)
y
0 above name & Treaty Obtained Rate as per rateor
in Which Code LT. Act [lower of
income uded DTAA
(1) (2) (7) (9) (10)
 ii 018-19 b unt deemed to be long-term capital
gains, other than at otal amount deemed to be 10 -term ca •tal
*ins + a,Xii + b)
2. ss Through Income/ Loss in the nature Of Long Term Capital up schedule V") (Bllal+ Bl la2 +
Bli
11b) ass Through Income/ Loss in the nature Of Long Term Capital Gain, chargeable@ a/s Bll
12A ass Through Income/ Loss in the nature Of Long Term Capital Gain, chargeable@
Bil
Oder sections other than 112A

B ass Through Income/ Loss in the nature Of Long Term Capital Gain, Chargeable 20% 11b
1. ull value of consideration received/receivable ii alue of property as per stamp valuation authority
aii
ull value of consideration adopted as per section SOC for the purpose of iii apital
Gains lin case (aii) does not exceed 1.10 times (ai), take this figure aiii s ai or else take
aii
2. eductions under section 48
ost of acquisition with indexation bi ii ost of Improvement with indexation
bii

iii xpenditure wholly and exclusively in connection with transfer biii

Otal (bi + bii + biii) Biv C alance (aiii — biv) lc
d eduction under section 54/54B/54EC/54F/54GB (Specify details in item D below) Id
Ong-term Capital Gains on Immovable property (lc - Id)
F n case of transfer of immovable property, please furnish the following details (see note)
PAN/ Aadhaar Address of
S.No. ame of buyer(S) No. of buyer(s) Percentage share Amount Pin code
property

OTE urnishing of PAN/ Aadhaar No. is mandatory, if the tax is deduced under section 194-IA or is uoted by
buyer in the documents.
n case of more than one buyer, please indicate the respective percentage share and amount.
rom sale of bonds or debenture (other than capital indexed bonds issued by Government)
a ull value of consideration
ductions under section 48
i ost of acquisition without indexation bi
ii ost of improvement without indexation bii
iii nditure who and exclusiv in connection with transfer biii
iv Otal (bi + bii +biii) alance biv
(2a — biv)
d eduction under sections 54F (Specify details in item D below) 2d
TCG on bonds or debenture (2c — 2d) rom sale of, (i) listed securities (other than a unit) or zero
coupon bonds where proviso under section 112(1) is pplicable (ii) GDR of an Indian company referred in sec. 1
ISACA ull value of consideration b eductions under section 48
i ost of acquisition without indexation bi
ii ost Of • rovement without indexation bii
 iii xpenditure wholly and exclusively in connection with transfer biii
iv otal bi + bii +biii alance (3a biv
— biv
d eduction under sections 54F eci ' details in item D below 3d
e o -term Ca ital Gains on assets at B3 above 3c — 3d rom sale of equity share in a company or unit of equity oriented
fund or unit of a business trust on which STT is paid nder section 112A a TCG u/s 112A column 14 ofSchedule 112A b
eduction under sections 54F ci ' details in item D below
C on -term Ca ital Gains on sale of ca ital assets at B4 above 4a—4b or NON-RESIDENTS- from sale of
shares or debenture of Indian company (to be computed with foreign exchange djustment under first proviso
to section 48)
 ha res b air market value of unquoted shares determined in the prescribed manner
ib
c ull value of consideration in respect of unquoted shares adopted as pe tion 50CA ic
for the purpose Of Capital Gains (higher Of a or b)
ii ull value Of consideration in respect Of securities Other than unquoted shares aii
iii otal (ic + ii) aiii

b eductions under section 48

ost of acquisition without indexation bi

ii ost Of improvement without indexation bii

xpenditure wholly and exclusively in connection with transfer biii

W Otal (i + ii + iii)
C *lance (4aiii— biv) oss to be disallowed ws 94(7) or 94(8)- for example if security
bought/aequired
d ithin 3 months prior to record date and dividend/income/bonus units are received, 4d n loss
arising out of sale of such security to be ignored (Enter positive value only)
hort-term capital gain on sale of securities by an FII (other than those at A2) (4c +4d)
From sale Of assets other than at Al or A2 or .43 or A4 above
n case assets sold include shares of a company other than quoted shares, enter the i
ollowing details

ha res b air market value of unquoted shares determined in the prescribed manner
ib
e ull value of consideration in respect of unquoted shares adopted as per tion
SOCA for the ur se ofCa ital Gains h • her Of a or b
ii ull value of consideration in respect of assets other than unquoted shares aii
iii otal (ic + ii) aiii

b eductions under section 48

ost of acquisition without indexation ii bi

ost of Improvement without indexation
iii xpenditure wholly and exclusively in connection with transfer biii

iv otal (i + ii + iii) C
alance (5aiii — biv)
d case Of asset (security/unit) loss to be disallowed ws 94(7) or 94(8)- for example if Sd set
bought/acquired within 3 months prior to record date and ividend/income/bonus units are
received, then loss arising out of sale of such asset
0 be ignored (Enter positive value only)
STCG on assets other than at Al or A2 or A3 or A4 above (5c + 5d)
Amount deemed to be short term ca ital ins
Whether any amount of unutilized 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?
O Yes O No O Not applicable. If yes, then provide the details below
Previo us ction under which New asset acquired/constructed Amount not used for new
year in deduction claimed in Year in which asset Amount utilised out asset or remained
which asset that year acquired/constructed of Capital Gains unutilized in Capital gains
transferred account (X)

account
i 2017-18
unt deemed to be short term capital gains, other than at 'a'
Total amount deemed to be short term capital gains (aXi+ b) A6
Pass Through Income/ Loss in the nature Of Short Term Capital Gain, (Fill up schedule PTI) (A 7a + A 7b +A7C)
A ass Through Income/ Loss in the nature Of Short Term Capital Gain, chargeable @ 15% b ass Through
Income/ Loss in the nature Of Short Term Capital Gain, chargeable @ 30% 7b ass Through Income/
Loss in the nature of Short Term Capital Gain, chargeable at applicable tes unt Of STCG included in Al —
AT but not chargeable to tax or chargeable at special rates in India as per DTAA
Item NO.
Al to Al Country Article Whether Rate as
Amount of name & or Rate as per Treaty Section Of pplicable rate [lower
above in
income (enterNIL, ifnot obtained LT. Aet which Code DTAA Act included

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10)

1
11
a-term Capital Gains (STCG) (Sub-items 3 and 4 are not apphcablefor residents)
From sale Of land or building or both (fill up details separatelyfor each property)
i u" value Of consideration received/receivable ii alue
Of property as per stamp valuation authority
u" value Of consideration adopted as per section SOC for the purpose
iii f Capital Gains lin case (aii) does not exceed 1.10 times (ai), take this
ure as (ai). or else take (aii)l
b eductions under section 48 i Ost of acquisition without indexation ii ost Of
Improvement without indexation iii spenditure wholly and exclusively in
connection with transfer iv otal (bi + bii + biii) Biv
*lance (aiii — biv) d duction under section 54B
(Specify details in item D below)
ort-term Capital Gains on Immovable property (lc - Id) Ale
f case of transfer of immovable ase furnish the follow• details See note
PAN/ Aadhaar
S.No. ame of buyer(s) NO. Of buyer(s) Percentage share Amount Address Of property Pin code

NOTE urnishing Of PAN/ Aadhaar NO. is mandatory, if the tax is deducted under section 194-IA or is quoted
buyer in the documents.
case of more than one buyer. please indicate the respective percentage share and amount.
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 1 ISAD(I proviso (for HI)
ull value of consideration b
ductions under section 48
i ost of acquisition without indexation bi
ii ost of Improvement without indexation bii
 iii xpenditure wholly and exclusively in connection with transfer biii
iv Ota' (i + ii + iii) biv
alanee — biv) oss to disallowed u/s 94(7) Or 94(8)- for example if asset bought/acquired
within d months prior to record date and dividend/income/bonus units are received, then 2d ss
arising out of sale of such asset to be ignored (Enter positive value only)
hort-termca •tal ain on e uitv share Ore ui oriented S'IF STT id 2c +2 .A2e
For NON-RESIDENT, not being an Fll• from sale Of shares or debentures Of an Indian company (to be computed with fore
n excha e ad' ustment under first oviso to section 48)
lule Details Of Income after Set off Of Current Year Losses
Head/ Source of Income Income of current House property loss Net loss from Other sources Current year's

year (Fill this column of the current year chargea"e at normal applicable Income remaining

only if income is zero set Off rates (other than loss from race after set Off
or sitive horses of the current ear set off
2 4=1-2-3
3
Loss to be set Off
(Fill this row only if computed fWre is ( of&hedule HP) (6 ofSchedule-OS)
negative)
ii Salaries (6 ofSchedule S)

iii House property (4 ofSchedule HP)

(9ii ofitem E of
Short-term capital gain taxable@ 15% Schedule CC,)
V (9iii ofitem E of
Short-term capital gain taxable@30%
Schedule CC,)
Short-term capital gain taxable at (9iv ofitem E Of
a licable rates Schedule CG
Short-term capital gain taxable at special (9v ofitem E of
vii Schedule CG
rates in India as r DTAA
viii Long term capital gain taxable@ (9vi ofitem E of
Schedule CG
Long term capital gain (9vii ofitem E of
Schedule CC,)
Long term capital gains taxable at special (9viii of item E of
rates in India as r DTAA
Schedule CG
Net income from other sources chargeable at
normal a •cable rates (6 ofSchedule OS)
 Profit from the activity of owning and (8e ofSchedule OS)
xii
maintaini race horses

lule BELA Details of Income after Set off of Brought Forward Losses of earlier years
 Head/ Source of Income Income after set off, if any, Of Brought forward loss set off Current year's
current year's losses as per 4 of income
Schedule remaining after
CH.A) set off
1 2 3
Salaries (4ii ofschedule CYL4)

House property (4iii ofschedule CYL4) (Wfhouse property loss)

ii
iii Short-term capital gain taxable @ (4iv ofschedule CYL4) (B/fshort-term capital loss)

Short-term capital gain taxable@30% (41' ofschedule CYLA) (B/fshort-term capital loss)

xiil Total loss set off (ii + iii + iv + v + vi + vii + viii + ix +

x+xi+xii) xiv Loss remaini after set-off i — xiil
 ncome by way of interest or dividends from bonds or dix
DRS purchased in foreign currency by non-residents
hargeable u/s 115AC x ncome by way of dividends from GDRs
purchased in dx orei n currenc residents - cha eable u/s 115ACA
ncome (other than dividend) received by an FII in dxi xi espect
of securities (other than units referred to in ection 115AB) -
chargeable u/s 115AD(1 )(i) ncome by way of interest received
by an FII on bonds dxii
xii
Government securities referred to in section 194LD hargeable
as per proviso to section
Niii ax on non-residents sportsmen or sports associations dxiii h
cable u/s 115BBA xiv nonymous Donations in certain cases
chargeable u/s driv ISBBC nterest referred to in Proviso to section
194LC(1) dxv hargeable u/s @ 4% xvi ncome by way of royalty
from patent developed and dxvi
•stered in India - cha eable u/s 115BBF xvii ncome by way of transfer of carbon credits dxvii ha
115BBG viii nvestment Income of a Non-Resident Indian vii• ha cable u/s 115E xix istributed income being
Dividend referred to i dxix ction 194LBA - cha eable u/s 1 ISA 1) a)(iiac e ass through income in the nature of
income from other sources chargeable at special rates (drop down to 2e e rovlded
f mount included in 1 and 2 above, which is chargeable at special rates in India as per DTAA (total o olumn 2f
o table below
Item NO-I Whether mount Country Article Of T reaty Section Of Rate as pe Applicable (6) or rate(9)/
SC No. or name &
which DTAA (eater NIL not chargeable) obtained LT. Act LT. Act
income Code
uded

(1) (4) (5) (6) (7) (8) (9) (10)

11

3 eductions under section 57 (other than those relatmg to mcome chargeable at special rates under 2a, 2b &
2d) ai xpenses / Deductions (in case other thanfamilypension) Jai
aii nterest expenditure 57(1) (available Only if income offered in 3aii A)
aiii eduction u/s. 57(iia) (in case offamily pension only) 3aiii B epreciation
(available only if income offered in lc 0 3b hedule OS) otal

4 mounts not deductible u/s 58 4

5 rofits cha eable to tax u/s 59 5
6 et Income from other sources chargeable at normal applicable rates (I(after reducing income related t 6
TAA rtion —3+4+5 1 ne anve take the ure to 3io schedule CYL4
Income from other sources (other than from owning race horses) (2+6) (enter 6 as nil. ifnegative)
8 ncome from the activity of owning and maintaining race horses
eceipts
b eductions under section 57 in relation to receipts 8b t 8a
only
C mounts not deductible u/s 58 8c d rofits chargeable to tax u/s 59 8d alance
(8a - 8b + 8c + 8d) (ifnegative take the figure to 6xii ofSchedule CFL)
9 ncome under the head "Income from Other Sources" (7 + 8e) (take as nil ifnegative) 9
10 Information about accrual/receipt of income from Other Sources
S.No. Other Source Income Upto 15/6 From 16/6 to From 16/9 to From 16/12 to From 16/3 to 31/3 15/9
15/12 15/3 ii iii iv
1 Widend Income
2d
 a ividends, Gross la
b nterest, Gross (bi + bii + biii + biv+ bv) rom Savings 1b
Bank bi
1. rom Deposits (Bank/ Post Office/ Co-
2. rom Income-tax Refund biii biv v thers ental income from
machinery, plants, buildings, etc., Gross ncome of the nature referred
c to in section which is chargeable to tax di + dii + diii + div + dv)
d gregate value of sum Of money received without di onsideration
ii n case immovable property is received without dii nsideration,
stamp duty value of property
n case immovable property is received for diii nadequate
consideration stamp duty value of roperty in excess of
such consideration
W case any other property is received without div
nsideration, fair market value of property n case any other
property is received for inadequate dv nsideration, fair
market value of property in excess f such consideration ny
other income (please specify nature) ature

amily Pension

o.

2
ows can be added as required mount
2 ncome chargeable at special rates (2a+ 2b* 2c+ 2d + 2e +2f elements related to 2
1. No.l a innin s from lotteries, crossword unles etc. cha eable u/s 115BB

b ncome chargeable u/s 115BBE (bi + bii + biii + biv+ bv + bvi) 2b

ash credits u/s 68 bi

ii inex lained investments u/s 69 bii iii inex lained mone

etc. u/s 69A biii 'ndisclosed investments etc. u/s 69B v
'nex lainedex enditure etc. u/s 69C bv mount borrowed
or re aid on hundi u/s 69D bvi
ccumulated balance of recognised provident fund taxable u/s 1 Il 2c

S.No. Assessment Year Income Tax benefit

benefit
(i (ii) (iii) iv)
d ny other income chargeable at special rate (total ofdi to dxviii)
ividends received by non-resident (not being company) di r fore'
n com an cha eable u/s 115A 1 a 1 nterest received from
Government or Indian concern dii n fore• n currenc debts char
eable u/s 115A 1 a ii iii nterest received from Infrastructure Debt
Fund diii ha eable u/s 115A 1 a iia nterest referred to in section
194LC(1) - chargeable u/s div 115A(1) 5% v nterest
referred to in section 194LD - chargeable u/s dv
115A 1 a iiab vi istributed income being interest referred to in
section dvi
1941-BA - cha eable u/s 1 ISA 1 a iiac ncome from units of
UTI or other Mutual Funds dvii vii pecified in section 10(23D),
purchased in Foreign urrency - chargeable u/s ncome from royalty
or fees for technical services dviii
viii
eceived from Government or Indian concern
hargeable u/s &
 Full Value of
Consideration
-If shares are Total acquired on or the long Fair
If

before Cost of term Market Ex penditure Balance 31.01.2018 capital Fair Market (6-13) No. of sale asset was Value Total Item 7

Name Sale- acquisition Value of wholly and

Share/ ISIN Of the price per (Total without per capital asset exclusively
2 Cost of
Unit Code Share/ Shares/ Share/ Value) (4*5) indexation acquisition acquired share/unit as as
3 Units Unit -If shares are before on 31st connection
Of 8
Acquired Unit Acquired after Higher and 9 01.02.2018, January,2018 per section with transfer
4 31st January, Lower Of 6
- Please enter Full and Il
(4*10)
Value Of C
onsiderati•n

(Col (Col
(Col la)
1 2 (Col 3) (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12)
Schedule 1 12 \ From sale Ofe ui share in com an or unit of e ui oriented fund or unit Of a business trust on which SIT is id under section 112A
 Full Value Of
Consideration
-If shares are
acquired on If the long Total Fair
or before Cost Of term capital Fair Market Market Balance
31.01.2018 acquisition asset was Value per Value Of Expenditure (6-13)

Share/ Unit ISIN NO. Of Sale-price (Total Sale without Cost Of acquired share/unit as capital wholly and Total Item 4 (a)
Shares/
SI. No. Acquired Code Units Share/ Value) (VS) indexation acquisition before on 3 lst asset as exclusively in deductions of LTCG
Unit - If shares are Higher of 8 01.02.2018, January, per section connection (7+12) Schedule
Acquired after and 9 Lower of 6 2018 with transfer of ITR2
31st January, and 11 (4*10)
2018 Please
enter Full Value of
Consideration
(Col la) (Col (Col 8) (Col 9) (Col
(Col 1) (Col 4) (Col 5) (Col 6) (Col 7) (Col 10) (Col 11) (Col 12) (Col 13)
2 14)
Name Of

Sha re/
Unit
 (Col 3)
Add Rows
Total
 PTI Pass Thro Income details from business trust or investment fund as r section 115UA, 115UB
Sl. Investment PAN of the Head of income Current Share of Net TDS on entity covered Name Of business trust/ year current Income/ such by
section business investment fund income year loss Loss anujunt,
IISUA/IISUB distributed (7-8) if any investment by
Investment

(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (Dropdown to be provided) ii

iii

iv

2.
ii

iii
House property
Ca •tal Gains a
Short term
Section 11 IA aii Others
b L 0 term bi Section 112A bii
Other than Section 112A
Other Sources
1. Dividend
 2. Others
Income claimed to be exe
u/s 10 23FBB b

House ro Ca •tal
Gains a Short
term
Section 11 IA ail
Others b Lo
term bi Section 112A bii
Other than Section
112A Other
Sources a Dividend B
Others Income claimed to
be exe a u,'s 10 23FBB

c
Please refer to the instructions for filling out this
schedule.
dule Sl
Section Special rate Income Tax thereon
(ii)
(2civ Of
(2ciii ofSchedu1e OS) hedule OS)
(3iii ofSchedu1e BFL4)
15

30 (3iv ofSchedule BFL4)

(part of 3vii ofSchedule
10
BFLA)
(part of 3vii ofSchedule
10
BFL4
(part of 3vii ofSchedule
10
BFL4
(part of 3vii ofSchedule
10
BELA
(part of3vii ofSchedule
10
BELA
(part of 3vii ofSchedule
10
BFL4)
20 (3viii ofSchedule BFL4)
(part Of3vi ofSchedule
10
BHA)
(part of3vi ofSchedule BFL4)
(part Of3iÄ ofschedule BFL4)
(part of2a ofSchedule 30

60 (2b ofSchedu1e as)

10 (part of2d ofSchedule

10 (part of2d ofSchedule (part of2d ofSchedule

(part of2fofSchedule

15 (part Of3iv ofSchedule BFL.4 30 (part Of3v OfSchedule

BFLA 10 (part of3vii ofSchedule
BFL4
10 (part Of3vii ofSchedule BFL4)
20 (part of3viii OfSchedule
 BFL4
(2e ofSchedule OS)
Total

1 or section 115AD(1 Proviso (STCG

aid
o
3 1 ISAD (STCG for Ells on securities where srr not paid) o
4
112 proviso (LTCG on listed securities/ units without indexation)
5
112(1 )(c)(iii) (LTCG for non-resident on unlisted securities) o
6 o
1 ISAC (LTCG for non-resident on bonds/GDR)
115ACA (LTCG for an employee Of specified company on GDR)
8
115AD (LTCG for Flls on
o
securities) 9
1 ISE (LTCG for non-resident Indian on specified asset) o
10 112 (LTCG on others)
11
o
112A or section (LTCG on sale of shares or units on hich STI' is paid)
12
CG Chargeable at special rates in India as per DTAA
13
TCG Chargeable at special rates in India as per DTAA
14 115BB (Winnings from lotteries, puzzles, races, games etc.) o
15 115BBE (Income under section 68, 69, 69A, 69B, 69C or 69D) o
1 ISBBF (Tax on income from
patent) 16
115BBG (Tax on income from transfer Of carbon
credits) 17
Any other income chargeable at special rate (Drop down to be provided in e-filing
18 utili ther source Of income chargeable at special rates in India as per
DTAA
19
Pass Through Income in the nature Of Short Term Capital Gain chargeable @ 15%
20 o
21
ass Through Income in the nature Of Short Term Capital Gain chargeable@30% o
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%
22
o
 Pass Through Income in the nature of Long Term Capital Gain chargeable @ 10%23
under sections Other than u/s 112A o
Pass Through Income in the nature of Long Term Capital Gain chargeable @ 20% o
24
111- Accumulated balance Of recognised provident for prior years
2 IA on shares units on which STT
 Pass through income in the nature of income from other source chargeable at special
25
rates (Drop down to be provided in e-filing utility)
 ax under section 1 ISJC in assessment year 2021-22 (Id Of Part-B-TTI)
2 ax under other provisions of the Act in assessment year 2021-22 (7 ofPart-B-TTl) 2
mount of tax against which credit is available lenter (2 — l) if 2 is greater than l. otherwise enter 01
4 !tilisation of AMT credit Available (Sum of AMT cred t u e u e current year su Ject to max mo amount mention n a ove an
annot exceed the sum of AMT Credit Brought Forward)
s. Assessment Year AMT Credit AMT Credit Utilised Balance Awr Credit Carried
No. (A) during the Current Forward
Gross Set-off in earlier Balance brought Assessment Year (C)
assessment years forward to the current
assessment year
B3 - Bl - B2
013-14

ii 014-15

iii 015-16

016-17
v 017-18

018-19
vii 019-20

viii 020-21
urrent AY (enter 1-2,
1>2 else enter O)
Otal

mount of tax credit under section 1 15.11) utilised during the year Itotal Of item NO. 4 (C)l
 mount of AMT liability available for credit in subsequent assessment years Itotal Of 4 (D)l 6
Ota' Income as per item 12 Of PART-B-TI
2 djustment as per section I ISJC(2)
eduction claimed under any section included in Chapter VI-A be
headi "C.—Deductions in res ect of certain incomes"
3 djusted Total Income under section I ISJC(I) (1+2a) 3
4 payable under section IISJC 118.5% of (3)1 (if 3 is greater than 20 lakhs) 4

,dule AMT(' Computation of tax credit under section 115JD

.pital gains hort term bort-term char-geable @ (9ii ofitem E ofschedule CG) bort-term c ha r*eable @
30% (9iii ofitem E ofschedule CG) aii iii bort-term char*eable at applicable rate (9iv ofitem E
ofschedule CG) bort-term chargeable at special rates in India as DTAA (9v ofitem E of aiv edule CG)
V Otal Short-term (ai + aii + aiii + aiv) (enter nil ifloss)
Long-term i ng-term chargeable @ (9vi ofitem E ofschedule CG) ii ng-term chargeable @ 20 % (9vii
Ofitem E ofschedule CG) bii ng-term chargeable at special rates in India as per DTAA (9viii ofitem E
iii
schedule CG iv otal Long-term (bi + bii + biii) (enter nil Ifloss) 3biv otal capital gains (3av +
3biv) (enter nil Ifloss) tome from other sources et income from other sources chargeable to tax at normal
applicable rates (6 0 dule OS enter niI ncome chargeable to tax at special rates ( 2 ofSchedule OS) 4b
ncome from the activity of owning and maintaining race horses ( 8e ofSchedule enter nil
Ota' + 4b + 4c) (enter nil ifloss) tal of head wise income (1+2+3c+4d) sses Of current year set off against S (total of hi and 3xiii
ofSchedule CYL4) 6
lance after set off current year losses (5-6) (total ofcolumn 4 ofSchedule CYLA+ 2 ofSchedule OS)

ought forward losses set off against 7 (2xii ofSchedule BFL4) 8

NO

A3 Details Of Foreign Equity and Debt Interest held (including any beneficial interest) in any entity at any time during the relevant accounting period
Sl Country
(1) Country code Name Address ZIP code Nature of Date Of Initial Peak value Closing Total gross a Total gross
name Of Of entity entity acquiring value Of value Inount proceeds
(i) entity the the investmen paid/credited from sale or
interest investment t during with respect to redemption
the period the holding Of
during the investment
period during the
period
(2) (9) (10) (11) (12) (13)

Details Of Foreign Cash Value Insurance Contract or Annuity Contract held (including any beneficial interest) at any time during the relevant
accounting period
Sl Country Country code Name Of Address of ZIP code Date Of contract The cash value or Total gross amount
NO name financial financial surrender value paid/credited with respect
institution in institution Of the contract to the contract during the
which insurance period
contract held

1) (7) (8) (9)

B etails of Financial Interest in any Entity held (including any beneficial interest) at any time during the relevant accounting period
Sl Country ZIP Code *ture Of Name and Nature Of Date since Total Income Nature Income taxable and
NO Name and entity Address of the InterestDirect/ held Investment accrued Of offered in this
code Entity Beneficial owner/ (at cost) (in from such come return
Beneficiary rupees) Interest Amount Schedule Item
where number
offered Of
schedule
(6) (10) (11) (12)

C etails of Immovable Property held (including any beneficial interest) at any time during the relevant accounting period
Sl Country ZIP Code dress of Ownership- Date of Total Income Nature Income taxable and offered in
No Name and the Direct/ Beneficial acquisition Investment (at derived of this return
code Property owner/ cost) (in from the Income Amount Item
Schedule
Beneficiary rupees) property number
where
offered of
schedule
(3) (7) (9) (10) (11)
2.

D etails of any other Capital Asset held (including any beneficial interest) at any time during the relevant accounting period
Sl Country ZIP code Nature of Asset Total Nature of Income taxable and offered in
Income this return
NO Name and OwnershipDirect/ Date of Investment (ai Income Amount Schedule Item
code Beneficial acquisition cost) (in derived where number
owner/ rupees) from the offered of
Beneficiary asset schedule
2b (7) (10) (11)

E etails of account(s) in which you have signing authority held (including any beneficial interest) nt any time during the relevant accounting period and
hich has not been included in A to D above.
Sl Name of Address Country ZIP Code Name Of the Account Peak Whether If (7) is yes, If (7) is yes, Income offered in this
No the of the Name account Number Balance/ income Income return
Institution Institution and holder Investment accrued is accrued in
in which Code during the taxable in the account
e year (in our hands?
account rupees)
is held
mount Schedule Item number
where of schedule
offered
(39) (3b) (10) (11)
edule VR Summary of tax relief claimed for taxes paid outside India (available only in case of resident) ummary
of Tax relief claimed
Country Code Taxpayer Total taxes paid outside India Total tax relief available T ax Relief Claimed under
Identification (total Of (c) Of Schedule FSI in respect (total of (e) of Schedule in section
Number Of each country) respect of each country) (specify 90, 90A or 91)

(a) (b) (d)

Total
1. Otal Tax relief available in respect Of country where DTAA is applicable (section 90.•90A) (Part oftotal 2
of
3
 2. Otal Tax relief available in respect Of country where DTAA is not applicable (section 91) (Part Oftotal Of
I
4 'hether any tax paid outside India, on which tax relief was allowed in India, has been refundewcredited by the 4 Yes/No oreign tax
authority during the year? If yes, provide the details below
a mount of tax refunded b ssment year in which tax relief allowed in India
NOTE lease refer to the instructionsforfilling out this schedule.
 Income TDS Income IDS PAN/

PAN/ TAN of Unclaimed TDS of the current TDS credit being claimed this Corresponding TDS
No TDS credit relating to Aadhaar the TDS brought Financial Year cros Year (only if corresponding Receipt/"ithdrawals credit
self 'other person No. of Deductor/ forward (WO deducted during FY income is being offered for tax offered being
Ispouse as per section Other PAN/ 2020-21) this year, not applicable if TDS carried
5A/other person as per Person Aadhaar is deducted ws 194N) forward
rule (if
YDS Tenant/
credit Buyer
related
to other
Fim TDS Deducted Deducted in Claimed Claimed in the hands Gross Head of
 Year in b,/f in own the hands of In own Of spouse as per Amount Income
which hands spouse as per hands section SA or any
section SA or
other person as per rule
any other
person as per 37BA(2) (if applicable)
rule 37BA(2)
(if a able)
(2) (3) (5) (6) (7) (9) (10) (11) (12) (13)

Aadhaar
No.
Taxes Paid ance Tax (from column 5 of20A)
b DS (total ofcolumn 5 Of20B and column 9 Of200 15b

C CS (total ofcolumn 5 of20D)

d -Assessment Tax (from column 5 of20A) 1Sd

otal Taxes Paid (Isa + 15b + ISC + 1Sd) 1Se

mount payable (Enter if14is greater than 15e, else enter O) 16

efund (If15e is greater than 14) (Refund, many, will be directly credited into the bank account) 17

elect Do you have a bank account in India (Non- Residents claiming refund with no bank account in India may select No)

SL IFS Code of the Bank in case of Bank Name of the Bank Account Number Indicate the account in which

Accounts held in India you prefer to get your refund credited, if any (tick accounts

ii
 • otal amount or LTCG not chargeable to as DTAA B12a V
b otal amount or LTCG chargeable to tax at special rates as DTAA B12b ost or
13 Ot•l long term capital gain chargeable under LT. Act (Ble+B2e+B3e+B4c±B5c+B6e+B7c+B8c+B8f+B9e+BlO + B I B13 plant
12a) and
machinery
Income chargeable under the bead "Casita' Gains" (A9 + BIJ) (take Bl 3 as nil. floss) purchased
c by the
Information about deduction claimed *inst Ca tal Gains eligible
I n case or u,'s give following details
DediRtton clamed Lis 54 ate Of
ate or transfer or asset dWnm6yyy purchase Of
ii ost of residential house aii plant and
iii Of or new residential house nt deposited in Capital Gains mchinery
Accounts Scheme before due te or deduction claimed •iv
Deduction claimed ws
54B ate or transfer or asset Av

ii ost or new agricultural land bii

iii •te of urchase of new agricultural land deposited in Capital
Gains Accounts be Gire due biv

nt of deduction claimed
Deducti€.m claimed
ate Of transfer Of asset mount invested in
specified/notilied bonds nor exceedingfifty
ii lakh neees)
iii ate or investment of Ciii
iv deduction claimed
Ikducuon claimed ws S4F
ate or transfer or original asset di ost of new residential house
ii dii
iii ate or purchaselconstruction or new residential house mount dd4nWyyyy
deposited in Carit•l Gains Accounts Scheme before du te
mount or deduction claiard
Deduction claimed ws S4GB
ate or transfer or original residential proFrty
AN Of the com n eii nt utilised ror subscription Of equity
shares or eligible eiü
iii
ate or subscri tion of shares eiv
iv
1. deposited in Gains Accounts before d

2. nwunt of deduction clainrd

[k•ducuon claimed u/s I I SF Non•Res1dent Indians) ate
of transfer or original foreign exchange asset

ii invested in new srrcified asset or savings certificate fii iii ate of

investment or deduction clainrd fiv g otal + 1b + le+ Id+ le+ 10

Set-off of current year carit•l losses with current year Cari-tal gains (excl"ling amounts incli"ied in ASa B12a which is not chargeable under DT.•L'I)

Short term capital loss Long term capital loss Current year's
Capital Gain Of
current year (Fill ibis
colunw only if or capital
computed is rate rates
set Off
positive)
 5-6-7.8)
1 2 3 4 5 6 8 9
 n case assets sold include shares Of a company Other than quoted shares.
details
un value Of consideration received/receivable in respect of unquoted
hares
b air market value or unquoted shares determined in the prescribed

un value or consideration in respect of unquoted shares adopted

as section SOCA the purpose of Capital Gains (higher or a Or
b)
ii u" value or considergtion in respect of assets Other than quoted shares aii
iii 001 (ic + ii)

b uctions under section 48

i ost of acquisition with indexation

ii or improvement with indexation bii

iii wholly and exclusively in connection with transfer

iv Ota' (bi + Ni +biii)

alance (9aiii— biv)

d uction under sections S4F detarls jn item D below) 9d

E ong.term Capital Gains On assets at B9 above (9t — 9d)

10 unt deemed to be log-term capital gains

hether any amount of unutiEzed capital gain on asset transferred during the previous year shown
low was derx•sited in the Capital Gains Accounts Scheme within due date ror that year?
es • No • Not a able. then vide the details below
Previous year under New asset acquired/construeted Amount not used
in which asset deduction claimed in ear in which unt utilised out asset Or
transferred that asset Gains account unutilized
acquired' gains
017-18 F/ S4GB

ii 018-19

b mount deemed to be long-term gains. other than at •a•

II otal deemed to be -termca the ins •.Xii4 b)

or
ass Tbro• Loss in Long Term Capital up schedule (Bl +
11b)
 ass Through Income/ Loss in the nature of Term Gain. chargeable @ Bl I
112A
s Through Income/ Loss in the nature of Long Term Capital Gain. chargeable @
10% r sections other than 112.4
Bil
•2
B s Through Income/ Loss in the nature of Long Term Carit•l Gain. chargeable @ 20% 11b

12 mount or LTCG included in B'. Bl I but not or chargeable at special rates in India as DTAA
Country Rau
or L
DTAA
(2) (6) (7) (8) (9) (10)
 ong-term capital gain (LTCG) (Sub-ltems, 5 . 6. 7 & S are not applicable for resldenls)
rom sale of land or building or both (fill up details separatelyfor each property)
u" value of consideration received/receivable

ii 'alue of property as per stamp valuation authority aii un value of consideration

adopted as per section SOC for the purpose of iii apital Gains lin case (aii) does not exceed 1.10
tinrs (ai), take this figure aiii ai or else take aii b ductions under section 48
ost or acquisition with indexation bi
ost of Improvement with indexation iii penditure wholly and
exclusively in connection with transfer iv otal (bi + + biii) c lance (aiii — biv) d
duction under section S4/S4B/S4EC/S4F/S4GB (Specify details in item D below)
e one-term Capital Gains on property (lc - d) case or transfer Of immos able Ble
property, please furnish the following details (see note)
PAN/ Aadhaar Address or Pin code
S.NO. of buyer(S) of buyer(s) Percentage share Amount
OTE urnishing orPA.N/ Aadbaar No. is mandatory, if the tax is deduced under section 194-1A or is uoted by buyer in
the documents.
n case of nu•re than one buyer, please indicate the respective percentage share and amount.
2 rom sale or bonds or debenture (other than capital indexed tx•nds issued by Government)
ull value of consi'kration
b uctions under section 48
i ost of acquisition without indexation bi
ii ost of improvement without indexation iii nditure who and bii
exclusiv in connection with transfer
iv otal (bi + bi +biii) alance biv
— biv)
uction under sections S4F (Speedy details m item D below) 2d
TCG on bonds or debenture (2c — 2d) rom sale Of. (i) listed securities (other than a unit) Or zero coupon
bonds where proviso under section 112(1) is
3
able (ii) GDR or an Indian co referred in sec. IISACA ull
value of consi(kration uctions under section 48
i ost of acquisition *itbout indexation bi
ii ost ment without indexation bii
1. spenditure wholly and exclusively in connection with transfer
2. Ota' bi + bii +biii biv
•lance — biv d eduction under sectionsS4F . •details
m item D below
.0 .termCa ital Gains on assets* BJ above 3c— d B3e
4 rom sale of equity share in a company or unit or equity oriented rund or unit or a business trust on which SIT is paid nder
section
G u/s 112A column 14 ofSchedule 112A b eduction under sections -details m Item
D below 4b
•tal Gains on sale orca assets at Bl alnjve 42—4b B4c or NON-RESIDENTS- from sale of shares or
debenture of Indian company (to be computed with foreign exchange
5
justment under first proviso to section 48)
TUG computed without indexation benefit b duction
under sections S4F (Specify details in item D below)
C TUG on share or debenture (5a-Sb)

or NON-RESIDENTS- from sale or, (i) unlisted securities as per sec. (ii) bonds or GDR as referred in sec.

6 ISAC, (iii) securities by HI as referred to in sec. J ISAD (other than referred to in section 112A for which
is to be filled ) n case securities sold include shares Of a company other than quoted
sha nter the following detaüs a Full value of consideration
receiveWreceivable in respect of "quoted shares b Fair market value or
unquoted shares determined in the prescribed ib

c un value of consideration in respect of unquoted shares adopted

section SOGA for the or Ca tal Gains her of a ii ull Of consideration in
resFct or securities other than unquoted

Otal (ic
lule (IS Income from Other Sources
 •ross income cha eable to tax at normal a licable rates
ividends, Gross b nterest, Gross (bi + bii + biii + biv+
bv) i •rom Savings Bank bi ii rom Deposits (Bank/ Post
Office/ co• bii iii rom Income-tax Refund

V ers bv ental income from machinery, plants, buildings, etc., Gross d

ncome of the nature referred to in section which is chargeable to tax di + dii +
diii + div + dv) egate value of sum of money received without di onsideration ii
n case immovable property is received without dii onsideration. stamp duty
value or property
n case immovable property is received for iii diii
nadequate consideration stamp duty value or roperty in
excess of such consideration iv n case any other property is
received without div onsideration, fair market value or property
n case any other property is received for inadequate dv
onsideration, fair market value of property in excess f such
consideration e ny other income (please specify nature) ature

amily Pension
2 ows can be added as
required
2 ome chargeable at special rates (2a+ 2c+ 2d + 2e +2f elements related to 2
No.l
'inni from lotteries. crossword unles etc. cha eable 115BB 2. b ncome chargeable
u/s 115BBE (bi + bii + biii+ biv+ bv + bvi) 2b
ash credits u.is 68
ii -nex lained investments u/s 69 bii iii nex ined mo s 69A biii
ndisclosed imestments etc. u,/s 69B nex ined ex nditure et s 69 vi
mount borrowed or re id on hundi u/s 691) bvi ccumulated
balance of recognised provident fund taxable u,'s 111
S.N(L Assessment Year Income Tax benefit
benefit
(ii (iii) (iv)

d ny other income chargeable at special rate (total ofdl to dxvm) 2d ividends received
by non-resident (not being company) di for n com an c eable tüs I ISA I a i
ii nterest received from Government or Indian Conc fore' dii
n currenc debts cha eable u/s IISA I a ii
iii nterest received from Infrastructure Debt Fun ha eable diii
u/s a iia
iv nterest referred to in section 194LC(l) - chargeable u/ div
ISA I a iiaa @
v nterest referred to in section 194LD - chargeable u/ dv
I ISA I a iiab
istributed income being interest referred to in sectio dvi
194LBA • cha eable u/s I IS I n iiac
vii ncome from units of UTI or other Mutual F pecified dvii
in section 10(23D), purchased in Foreig urrency -
chargeable u/s I ISA(
viii ncome from royalty or fees for technical service ceived dviii
from Government or Indian concern hargeable u,'s
&
 Full Value of
Consideration
.11 shares are Total acquired on or the long Fair
If

before Cost of term Market Expenditure Balance

Name Sale- 31.012018 acquisition capital Fair Market Value or wholly and (6-13)

ISIN Cost Of per

Share/ of the price per without capital exclusively
SL No. Shares/ acquired share/unit as
Unit Code Share/ Units Share/ indexation acquisition before on 31st asset as
Acquired Unit Unit Higher or 8 and 9 01.02.2018, January,2018 per section connectio
Lower of 6 and transfer
11
(4'10)

(Col (Col la) (Col

2 (Col 3) (Col 4) (Col 5) (Col 7) (Col 8) (Col 9) (Col 10) (Col 11) (Col 12
No. or (Total Sale asset was Value Total Item 7

Value) (4•5)
-If shares are
Acquired after
31st January,
2018 - Please enter
Full Value or
Consideration
 (Col 6)
2

3
4

Add Rows

Total
 schedule 1 12 \ From sale or e u share in a co n or unit ore oriented rund or unit of a business trust on which SIT is under section 112A
Fun Value or

-If shares are

acquired on or
before Ir the long
31.01.2018 Cost of term capital Fair M
Share/ t'nit Name Of Sale acquisition Cost asset Valu
NO. ofShares/ Sak-price (Total without or acquired share/
Acquired Share/ Value) (VS) acquisition
Code Share/ Units Unit - shares are indexation before On
Unit of 8 01.022018. -
Acquired arter Higher and Lo•er of 6 Ja nu
31st January, 9 20
and 11
2018 • enter
Fun Value or
Consideration
(Col (Col (Col 4) (Col 5) (Col 6) (Col 7) (Col 8) (Co
2
2
3
4
Add Rous
Total