INDIAN INCOME TAX RETURN

FORM
Assessment Year
(For individuals and HUFs having income from profits and gains of business or
ITR-3 profession)
(Please see rule 12 of the Income-tax Rules,1962)
(Also see attached instructions) 2 0 1 8 - 1 9
Part A-GEN GENERAL
First name Middle name Last name PAN
PERSONAL INFORMATION

Flat/Door/Block No Name Of Premises/Building/Village Status (Tick) 

 Individual  HUF
Road/Street/Post Office Date of Birth/Formation (DD/MM/YYYY)

Area/locality Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar)

Town/City/District State Pin code/Zip code Employer Category (if in

employment) (Tick) 
 Govt.  PSU  Others
Country

Residential/Office Phone Number with STD code / Mobile No. 1 Mobile No. 2

Email Address-1 (self) Income Tax Ward/Circle

Email Address-2

Return filed (Tick)[Please see instruction number-7]  On or Before due date -139(1)  After due date -139(4)  Revised
(a) Return- 139(5),  Modified return- 92CD  under section 119(2)(b), or In response to notice  139(9)-Defective  142(1)
 148  153A/153C
If revised/Defective/Modified, then enter Receipt No.
(b) / /
and Date of filing original return (DD/MM/YYYY)
If filed, in response to a notice u/s 139(9)/142(1)/148/153A/153C enter date of such notice, or u/s 92CD
(c)
enter date of advance pricing agreement
/ /
FILING STATUS

(d) Residential Status Tick applicable option Do you want to claim the benefit under section
 Resident 115H? (applicable in case of resident)  Yes  No
 Non-Resident
 Resident but Not Ordinarily Resident
(e) Whether any transaction has been made with a person located in a jurisdiction notified u/s 94A of the Act?  Yes  No
(f) Are you governed by Portuguese Civil Code as per section 5A? Tick)   Yes  No (If “YES” please fill Schedule 5A)
(g) Whether this return is being filed by a representative assessee? (Tick)   Yes  No If yes, furnish following information -

(1) Name of the representative

(2) Address of the representative
(3) Permanent Account Number (PAN) of the representative
(h) In case of non-resident, is there a permanent establishment (PE) in India? (Tick)   Yes  No
(a) Are you liable to maintain accounts as per section 44AA? (Tick)   Yes  No
AUDIT INFORMATION

(b) Are you liable for audit under section 44AB? (Tick)   Yes  No

(c) If (b) is Yes, whether the accounts have been audited by an accountant? (Tick)   Yes  No
If Yes, furnish the following information below
(1) Date of furnishing of the audit report (DD/MM/YYYY) / /
(2) Name of the auditor signing the tax audit report
(3) Membership No. of the auditor
(4) Name of the auditor (proprietorship/ firm)
(5) Proprietorship/firm registration number
(6) Permanent Account Number (PAN) of the proprietorship/ firm
For Office Use Only For Office Use Only
Receipt No.
Date
Seal and Signature of receiving official

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 (7) Date of report of the audit

(d) If liable to furnish other audit report, mention the date of furnishing the audit report? (DD/MM/YY) (Please see Instruction 6))
92E 115JC

NATURE OF NATURE OF BUSINESS OR PROFESSION, IF MORE THAN ONE BUSINESS OR PROFESSION

BUSINESS INDICATE THE THREE MAIN ACTIVITIES/ PRODUCTS
Code Trade name of the
S.No. Description
[Please see instruction No.7(i)] proprietorship, if any

(i)

(ii)

(iii)

BALANCE SHEET AS ON 31ST DAY OF MARCH, 2018 OF THE PROPRIETORY BUSINESS OR

Part A-BS
PROFESSION (fill items below in a case where regular books of accounts are maintained, otherwise fill item 6)
1 Proprietor’s fund
a Proprietor’s capital a

b Reserves and Surplus

i Revaluation Reserve bi
ii Capital Reserve bii
iii Statutory Reserve biii
iv Any other Reserve biv
v Total (bi + bii + biii + biv) bv

c Total proprietor’s fund (a + bv) 1c

SOURCES OF FUNDS

2 Loan funds
a Secured loans
i Foreign Currency Loans ai
ii Rupee Loans
A From Banks iiA
B From others iiB
C Total ( iiA + iiB) iiC
iii Total (ai + iiC) aiii

b Unsecured loans (including deposits)

i From Banks bi
ii From others bii
iii Total (bi + bii) biii

c Total Loan Funds (aiii + biii) 2c

3 Deferred tax liability 3

4 Sources of funds (1c + 2c +3) 4

1 Fixed assets
a Gross: Block 1a
APPLICATION OF FUNDS

b Depreciation 1b
c Net Block (a – b) 1c
d Capital work-in-progress 1d
e Total (1c + 1d) 1e

2 Investments
a Long-term investments
i Government and other Securities - Quoted ai
ii Government and other Securities – Unquoted aii
iii Total (ai + aii) aiii

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 b Short-term investments
i Equity Shares, including share application money bi
ii Preference Shares bii
iii Debentures biii
iv Total (bi + bii + biii) biv
c Total investments (aiii + biv) 2c
3 Current assets, loans and advances
a Current assets
i Inventories
Stores/consumables including packing
A iA
material
B Raw materials iB
C Stock-in-process iC
D Finished Goods/Traded Goods iD
E Total (iA + iB + iC + iD) iE

ii Sundry Debtors aii

iii Cash and Bank Balances

A Cash-in-hand iiiA
B Balance with banks iiiB
C Total (iiiA + iiiB) iiiC

iv Other Current Assets aiv

v Total current assets (iE + aii + iiiC + aiv) av

b Loans and advances

Advances recoverable in cash or in kind or for
i bi
value to be received
Deposits, loans and advances to corporates and
ii bii
others
iii Balance with Revenue Authorities biii
iv Total (bi + bii + biii ) biv

c Total of current assets, loans and advances (av + biv) 3c

d Current liabilities and provisions

i Current liabilities
A Sundry Creditors iA
B Liability for Leased Assets iB
C Interest Accrued on above iC
D Interest accrued but not due on loans iD
E Total (iA + iB + iC + iD) iE

ii Provisions
A Provision for Income Tax iiA
Provision for Leave
B iiB
encashment/Superannuation/Gratuity
C Other Provisions iiC
D Total (iiA + iiB + iiC) iiD

iii Total (iE + iiD) diii

e Net current assets (3c – diii) 3e

4 a Miscellaneous expenditure not written off or adjusted 4a

b Deferred tax asset 4b
c Profit and loss account/ Accumulated balance 4c
d Total (4a + 4b + 4c) 4d

5 Total, application of funds (1e + 2c + 3e +4d) 5

NO ACCOUNT

6 In a case where regular books of account of business or profession are not maintained -
(furnish the following information as on 31st day of March, 2018, in respect of business or profession)
CASE

a Amount of total sundry debtors 6a

b Amount of total sundry creditors 6b
c Amount of total stock-in-trade 6c

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 d Amount of the cash balance 6d

Profit and Loss Account for the financial year 2017-18 (fill items 1 to 52 in a case where regular books of accounts are
Part A-P& L
maintained, otherwise fill item 53)
1 Revenue from operations
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any)
i Sale of goods i
ii Sale of services ii
Other operating revenues (specify nature and
iii
amount)
a iiia
b iiib
c Total (iiia + iiib) iiic
iv Total (i + ii + iiic) Aiv
B Gross receipts from Profession B
Duties, taxes and cess received or receivable in respect of goods and services sold or
C
supplied
i Union Excise duties i
ii Service tax ii
iii VAT/ Sales tax iii
iv Central Goods & Service Tax (CGST) iv
CREDITS TO PROFIT AND LOSS ACCOUNT

v State Goods & Services Tax (SGST) v

vi Integrated Goods & Services Tax (IGST) vi
vii Union Territory Goods & Services Tax (UTGST) vii
viii Any other duty, tax and cess viii
ix Total (i + ii + iii + iv +v+ vi+vii+viii) Cix
D Total Revenue from operations (Aiv + B +Cix) 1D
2 Other income
i Rent i
ii Commission ii
iii Dividend income iii
iv Interest income iv
v Profit on sale of fixed assets v
Profit on sale of investment being securities chargeable
vi vi
to Securities Transaction Tax (STT)
vii Profit on sale of other investment vii
viii Profit on account of currency fluctuation viii
ix Agricultural income ix
x Any other income (specify nature and amount)
a xa
b xb
c Total (xa + xb) xc
xi Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + xc) 2xi

3 Closing Stock
i Raw material 3i
ii Work-in-progress 3ii
iii Finished goods 3iii
Total (3i + 3ii + 3iii) 3iv
4 Total of credits to profit and loss account (1D + 2xi + 3iv) 4

5 Opening Stock
LOSS ACCOUNT
PROFIT AND
DEBITS TO

i Raw material 5i
ii Work-in-progress 5ii
iii Finished goods 5iii
iv Total (5i + 5ii + 5iii) 5iv

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6 Purchases (net of refunds and duty or tax, if any) 6

7 Duties and taxes, paid or payable, in respect of goods and services purchased
i Custom duty 7i
ii Counter veiling duty 7ii
iii Special additional duty 7iii
iv Union excise duty 7iv
v Service tax 7v
vi VAT/ Sales tax 7vi
vii Central Goods & Service Tax (CGST) 7vii
viii State Goods & Services Tax (SGST) 7viii
ix Integrated Goods & Services Tax (IGST) 7ix
x Union Territory Goods & Services Tax (UTGST) 7x
xi Any other tax, paid or payable 7xi
xii Total (7i + 7ii + 7iii + 7iv + 7v + 7vi + 7vii + 7viii + 7ix + 7x + 7xi) 7xii

8 Freight 8
9 Consumption of stores and spare parts 9
10 Power and fuel 10
11 Rents 11
12 Repairs to building 12
13 Repairs to machinery 13
14 Compensation to employees
i Salaries and wages 14i
ii Bonus 14ii
iii Reimbursement of medical expenses 14iii
iv Leave encashment 14iv
v Leave travel benefits 14v
vi Contribution to approved superannuation fund 14vi
vii Contribution to recognised provident fund 14vii
viii Contribution to recognised gratuity fund 14viii
ix Contribution to any other fund 14ix
Any other benefit to employees in respect of which an
x 14x
expenditure has been incurred
Total compensation to employees (14i + 14ii + 14iii + 14iv + 14v + 14vi + 14vii + 14viii + 14xi
xi
14ix + 14x)
Whether any compensation, included in 14xi, paid to
xii a xiia Yes / No
non-residents
b If Yes, amount paid to non-residents xiib
15 Insurance
i Medical Insurance 15i
ii Life Insurance 15ii
iii Keyman’s Insurance 15iii
Other Insurance including factory, office, car, goods,
iv 15iv
etc.
v Total expenditure on insurance (15i + 15ii + 15iii + 15iv) 15v
16 Workmen and staff welfare expenses 16
17 Entertainment 17
18 Hospitality 18
19 Conference 19
20 Sales promotion including publicity (other than advertisement) 20
21 Advertisement 21
22 Commission
Paid outside India, or paid in India to a non-resident
i i
other than a company or a foreign company
ii To others ii
iii Total (i + ii) 22iii
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23 Royalty
Paid outside India, or paid in India to a non-resident
i i
other than a company or a foreign company
ii To others ii
iii Total (i + ii) 23iii
24 Professional / Consultancy fees / Fee for technical services
Paid outside India, or paid in India to a non-resident
i i
other than a company or a foreign company
ii To others ii
iii Total (i + ii) 24iii
25 Hotel, boarding and Lodging 25
26 Traveling expenses other than on foreign traveling 26
27 Foreign travelling expenses 27
28 Conveyance expenses 28
29 Telephone expenses 29
30 Guest House expenses 30
31 Club expenses 31
32 Festival celebration expenses 32
33 Scholarship 33
34 Gift 34
35 Donation 35
36 Rates and taxes, paid or payable to Government or any local body (excluding taxes on income)
i Union excise duty 36i
ii Service tax 36ii
iii VAT/ Sales tax 36iii
iv Cess 36iv
v Central Goods & Service Tax (CGST) 36v
vi State Goods & Services Tax (SGST) 36vi
vii Integrated Goods & Services Tax (IGST) 36vii
viii Union Territory Goods & Services Tax (UTGST) 36viii
ix Any other rate, tax, duty or cess incl STT and CTT 36ix
Total rates and taxes paid or payable (36i + 36ii + 36iii + 36iv + 36v + 36vi + 36vii + 36viii +
x 36x
36ix)
37 Audit fee 37
38 Other expenses (specify nature and amount)
i i
ii ii
iii Total (i + ii) 38iii

39
Bad debts (specify PAN of the person, if available, for whom Bad Debt for amount of Rs. 1 lakh or more is
claimed and amount)
i 39i
ii 39ii
iii 39iii
Others (more than Rs. 1 lakh) where
iv 39iv
PAN is not available
v Others (amounts less than Rs. 1 lakh) 39v
vi Total Bad Debt (39i + 39ii + 39iii + 39iv + 39v) 39vi
40 Provision for bad and doubtful debts 40
41 Other provisions 41
Profit before interest, depreciation and taxes [4 – (5iv + 6 + 7xii + 8 to 13 + 14xi + 15v + 16 to 21
42 42
+ 22iii + 23iii + 24iii + 25 to 35 + 36x + 37 + 38iii + 39vi + 40 + 41)]
43 Interest
Paid outside India, or paid in India to a non-resident
i i
other than a company or a foreign company
ii To others ii
iii Total (i + ii) 43iii

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 44 Depreciation and amoritisation 44
45 Profit before taxes (42 – 43iii – 44) 45
46 Provision for current tax 46
AND APPROPRIATIONS
PROVISIONS FOR TAX

47 Provision for Deferred Tax and deferred liability 47

48 Profit after tax (45 - 46 - 47) 48
49 Balance brought forward from previous year 49
50 Amount available for appropriation (48 + 49) 50
51 Transferred to reserves and surplus 51
52 Balance carried to balance sheet in proprietor’s account (50 –51) 52

In a case where regular books of account of business or profession are not maintained, furnish
53
the following information for previous year 2017-18 in respect of business or profession
(i) For assessee carrying on Business
a Gross receipts 53(i)a
NO ACCOUNT CASE

b Gross profit 53(i)b

c Expenses 53(i)c
d Net profit 53(i)d
(ii) For assessee carrying on Profession
a Gross receipts 53 (ii)a
b Gross profit 53 (ii)b
c Expenses 53 (ii)c
d Net profit 53 (ii)d
Total (53(i)d + 53(ii)d) 53

Part A- OI Other Information (optional in a case not liable for audit under section 44AB)
1 Method of accounting employed in the previous year (Tick)   mercantile  cash
2 Is there any change in method of accounting (Tick)   Yes  No
Increase in the profit or decrease in loss because of deviation, if any, as per Income
3a Computation Disclosure Standards notified under section 145(2) [column 11a(iii) of Schedule 3a
ICDS]
Decrease in the profit or increase in loss because of deviation, if any, as per Income
3b Computation Disclosure Standards notified under section 145(2) [column 11b(iii) of Schedule 3b
ICDS]
4 Method of valuation of closing stock employed in the previous year
a Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) 
b Finished goods (if at cost or market rates whichever is less write 1, if at cost write 2, if at market rate write 3) 
c Is there any change in stock valuation method (Tick)   Yes  No
d Increase in the profit or decrease in loss because of deviation, if any, from the method of
4d
valuation specified under section 145A
e Decrease in the profit or increase in loss because of deviation, if any, from the method of
4e
valuation specified under section 145A
5 Amounts not credited to the profit and loss account, being -
a the items falling within the scope of section 28 5a
b the proforma credits, drawbacks, refund of duty of customs
or excise or service tax, or refund of sales tax or value
added tax, or refund of GST, where such credits, 5b
drawbacks or refunds are admitted as due by the
authorities concerned
c escalation claims accepted during the previous year 5c
d any other item of income 5d
e capital receipt, if any 5e
f Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e) 5f
OTHER INFORMATION

Amounts debited to the profit and loss account, to the extent disallowable under section 36 due
6
to non-fulfilment of conditions specified in relevant clauses
Premium paid for insurance against risk of damage or
a 6a
destruction of stocks or store [36(1)(i)]
Premium paid for insurance on the health of employees
b 6b
[36(1)(ib)]
Any sum paid to an employee as bonus or commission for
c services rendered, where such sum was otherwise payable 6c
to him as profits or dividend [36(1)(ii)]

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 Any amount of interest paid in respect of borrowed
d 6d
capital [36(1)(iii)]
e Amount of discount on a zero-coupon bond [36(1)(iiia)] 6e
Amount of contributions to a recognised provident fund
f 6f
[36(1)(iv)]
Amount of contributions to an approved superannuation
g 6g
fund [36(1)(iv)]
Amount of contribution to a pension scheme referred to in
h 6h
section 80CCD [36(1)(iva)]
Amount of contributions to an approved gratuity fund
i 6i
[36(1)(v)]
j Amount of contributions to any other fund 6j
Any sum received from employees as contribution to any
provident fund or superannuation fund or any fund set up
k under ESI Act or any other fund for the welfare of 6k
employees to the extent not credited to the employees
account on or before the due date [36(1)(va)]
l Amount of bad and doubtful debts [36(1)(vii)] 6l
m Provision for bad and doubtful debts [36(1)(viia)] 6m
n Amount transferred to any special reserve [36(1)(viii)] 6n
Expenditure for the purposes of promoting family
o 6o
planning amongst employees [36(1)(ix)]
Amount of securities transaction paid in respect of
p transaction in securities if such income is not included in 6p
business income [36(1)(xv)]
q Any other disallowance 6q
r Total amount disallowable under section 36 (total of 6a to 6q) 6r
7 Amounts debited to the profit and loss account, to the extent disallowable under section 37
a Expenditure of capital nature [37(1)] 7a
b Expenditure of personal nature [37(1)] 7b
Expenditure laid out or expended wholly and exclusively
c 7c
NOT for the purpose of business or profession [37(1)]
Expenditure on advertisement in any souvenir, brochure,
d tract, pamphlet or the like, published by a political party 7d
[37(2B)]
Expenditure by way of penalty or fine for violation of any law
e 7e
for the time being in force
f Any other penalty or fine 7f
Expenditure incurred for any purpose which is an offence or
g 7g
which is prohibited by law
h Amount of any liability of a contingent nature 7h
i Any other amount not allowable under section 37 7i
j Total amount disallowable under section 37 (total of 7a to 7i) 7j
8 A Amounts debited to the profit and loss account, to the extent disallowable under section 40
Amount disallowable under section 40 (a)(i), on account of
a Aa
non-compliance with the provisions of Chapter XVII-B
Amount disallowable under section 40(a)(ia) on account of
b Ab
non-compliance with the provisions of Chapter XVII-B
Amount disallowable under section 40(a)(ib), on account
c of non-compliance with the provisions of Chapter VIII of Ac
the Finance Act, 2016
Amount disallowable under section 40(a)(iii) on account of
d Ad
non-compliance with the provisions of Chapter XVII-B
Amount of tax or rate levied or assessed on the basis of
e Ae
profits [40(a)(ii)]
f Amount paid as wealth tax [40(a)(iia)] Af
Amount paid by way of royalty, license fee, service fee etc.
g Ag
as per section 40(a)(iib)
Amount of interest, salary, bonus, commission or
h Ah
remuneration paid to any partner or member [40(b)]
i Any other disallowance Ai
j Total amount disallowable under section 40(total of Aa to Ai) 8Aj
Any amount disallowed under section 40 in any preceding previous year but allowable
B 8B
during the previous year
9 Amounts debited to the profit and loss account, to the extent disallowable under section 40A
a Amounts paid to persons specified in section 40A(2)(b) 9a

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 Amount paid otherwise than by account payee cheque or
b account payee bank draft or use of electronic clearing system 9b
through a bank account, disallowable under section 40A(3)
c Provision for payment of gratuity [40A(7)] 9c
any sum paid by the assessee as an employer for setting up or
d as contribution to any fund, trust, company, AOP, or BOI or 9d
society or any other institution [40A(9)]
e Any other disallowance 9e
f Total amount disallowable under section 40A 9f
Any amount disallowed under section 43B in any preceding previous year but allowable during
10
the previous year
a Any sum in the nature of tax, duty, cess or fee under any law 10a
Any sum payable by way of contribution to any provident fund
b or superannuation fund or gratuity fund or any other fund for 10b
the welfare of employees
Any sum payable to an employee as bonus or commission for
c 10c
services rendered
Any sum payable as interest on any loan or borrowing from
d any public financial institution or a State financial corporation 10d
or a State Industrial investment corporation
Any sum payable as interest on any loan or borrowing from
any scheduled bank or a co-operative bank other than a
e 10e
primary agricultural credit or a primary co-operative
agricultural and rural development bank
f Any sum payable towards leave encashment 10f
Any sum payable to the Indian Railways for the use of railway
g 10g
assets
h Total amount allowable under section 43B (total of 10a to 10g) 10h
Any amount debited to profit and loss account of the previous year but disallowable under
11
section 43B
a Any sum in the nature of tax, duty, cess or fee under any law 11a
Any sum payable by way of contribution to any provident fund
b or superannuation fund or gratuity fund or any other fund for 11b
the welfare of employees
Any sum payable to an employee as bonus or commission for
c 11c
services rendered
Any sum payable as interest on any loan or borrowing from
d any public financial institution or a State financial corporation 11d
or a State Industrial investment corporation
Any sum payable as interest on any loan or borrowing from
any scheduled bank or a co-operative bank other than a
e 11e
primary agricultural credit society or a primary co-operative
agricultural and rural development bank
f Any sum payable towards leave encashment 11f
Any sum payable to the Indian Railways for the use of railway
g 11g
assets
h Total amount disallowable under Section 43B (total of 11a to 11g) 11h
12 Amount of credit outstanding in the accounts in respect of
a Union Excise Duty 12a
b Service tax 12b
c VAT/sales tax 12c
d Central Goods & Service Tax (CGST) 12d
e State Goods & Services Tax (SGST) 12e
f Integrated Goods & Services Tax (IGST) 12f
g Union Territory Goods & Services Tax (UTGST) 12g
h Any other tax 12h
i Total amount outstanding (total of 12a to 12h) 12i
13 Amounts deemed to be profits and gains under section 33AB or 33ABA 13
14 Any amount of profit chargeable to tax under section 41 14
Amount of income or expenditure of prior period credited or debited to the profit and loss
15 15
account (net)

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Part A – QD Quantitative details (optional in a case not liable for audit under section 44AB)
(a) In the case of a trading concern
1 Opening stock 1
2 Purchase during the previous year 2
3 Sales during the previous year 3
4 Closing stock 4
5 Shortage/ excess, if any 5
(b) In the case of a manufacturing concern
6 Raw materials
QUANTITATIVE DETAILS

a Opening stock 6a
b Purchases during the previous year 6b
c Consumption during the previous year 6c
d Sales during the previous year 6d
e Closing stock 6e
f Yield finished products 6f
g Percentage of yield 6g
h Shortage/ excess, if any 6h
7 Finished products/ By-products
a opening stock 7a
b purchase during the previous year 7b
c quantity manufactured during the previous year 7c
d sales during the previous year 7d
e closing stock 7e
f shortage/ excess, if any 7f

Part B – TI Computation of total income

1 Salaries (6of Schedule S) 1
2 Income from house property (3b of Schedule-HP) (enter nil if loss) 2
3 Profits and gains from business or profession
Profit and gains from business other than speculative
i business and specified business (A38 of Schedule BP) (enter 3i
nil if loss)
Profit and gains from speculative business (B42 of Schedule
ii 3ii
BP) (enter nil if loss and take the figure to schedule CFL)
Profit and gains from specified business (C48 of Schedule
iii 3iii
BP) (enter nil if loss and take the figure to schedule CFL)
iv Income from patent u/s 115BBF (3e of Schedule BP) 3iv
Income from transfer of carbon credits u/s 115BBG (3f of
v 3v
Schedule BP)
vi Total (3i + 3ii + 3iii + 3iv + 3v) (enter nil if 3vi is a loss) 3vi
TOTAL INCOME

4 Capital gains
a Short term
i Short-term chargeable @ 15% (7ii of item E of schedule CG) ai
ii Short-term chargeable @ 30% (7iii of item E of schedule CG) aii
Short-term chargeable at applicable rate (7iv of item E of
iii schedule CG) aiii

iv Total Short-term (ai + aii + aiii) 4aiv

b Long-term
i Long-term chargeable @ 10% (7v of item E of schedule CG) bi
ii Long-term chargeable @ 20% (7vi of item E of schedule CG) bii
iii Total Long-term (bi + bii) (enter nil if loss) 4biii
c Total capital gains (4aiv + 4biii) (enter nil if loss) 4c
5 Income from other sources
a from sources other than from owning race horses and income 5a
chargeable to tax at special rate (1k of Schedule OS) (enter nil
if loss)
b Income chargeable to tax at special rate (1fvii of Schedule OS) 5b
c from the activity of owning and maintaining race horses (3e 5c
of Schedule OS) (enter nil if loss)
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 d Total (5a + 5b + 5c) (enter nil if loss) 5d
6 Total (1 + 2 + 3vi +4c +5d) 6
7 Losses of current year to be set off against 6 (total of 2xiv,3xiv and 4xiv of Schedule CYLA) 7
8 Balance after set off current year losses (6 – 7) (total of column 5 of Schedule CYLA+5b) 8
9 Brought forward losses to be set off against 8 (total of 2xiii, 3xiii and 4xiii of Schedule BFLA) 9
10 Gross Total income (8-9) (5xiv of Schedule BFLA+ 5b) 10
11 Income chargeable to tax at special rate under section 111A, 112 etc. included in 10 11
12 Deduction u/s 10AA (c of Sch. 10AA) 12
13 Deductions under Chapter VI-A
a Part-B, CA and D of Chapter VI-A [(1 + 3) of Schedule VI-A and limited upto (10-11)] 13a
b Part-C of Chapter VI-A [(2 of Schedule VI-A and limited upto (10-11-3iii)] 13b
c Total (13a + 13b) [limited upto (10-11)] 13c
14 Total income (10 - 12-13c) 14
15 Income which is included in 14 and chargeable to tax at special rates (total of (i) of schedule SI) 15
16 Net agricultural income/ any other income for rate purpose (4 of Schedule EI) 16
17 Aggregate income (14-15+16) [applicable if (14-15) exceeds maximum amount not chargeable to tax] 17
18 Losses of current year to be carried forward (total of row xi of Schedule CFL) 18

Part B – TTI Computation of tax liability on total income

1 a Tax payable on deemed total income under section 115JC (4 of Schedule AMT) 1a
b Surcharge on (a) (if applicable) 1b
c Education Cess, including secondary and higher education cess on (1a+1b) above 1c
d Total Tax Payable on deemed total income (1a+1b+1c) 1d
2 Tax payable on total income
a Tax at normal rates on 17 of Part B-TI 2a
b Tax at special rates (total of col. (ii) of Schedule-SI) 2b
Rebate on agricultural income [applicable if (14-15) of Part
c 2c
B-TI exceeds maximum amount not chargeable to tax]
d Tax Payable on Total Income (2a + 2b – 2c) 2d
e Rebate under section 87A 2e
f Tax payable after rebate (2d – 2e) 2f
COMPUTATION OF TAX LIABILITY

g Surcharge
i 25% of 13(ii) of Schedule SI 2gi
ii On [(2f) – (13(ii) of Schedule SI)] 2gii
2g(ii)
iii Total (i + ii) 2giii
h Education cess, including secondary and higher education cess on (2f + 2giii) 2h
i Gross tax liability (2f + 2giii + 2h) 2i
3 Gross tax payable (higher of 1d and 2i) 3
Credit under section 115JD of tax paid in earlier years (applicable if 2i is more than 1d) (5 of
4 4
Schedule AMTC)
5 Tax payable after credit under section 115JD (3 - 4) 5
6 Tax relief
a Section 89 6a

b Section 90/ 90A ( 2 of Schedule TR) 6b

c Section 91 ( 3 of Schedule TR) 6c
d Total (6a + 6b+ 6c) 6d
7 Net tax liability (5 - 6d) (enter zero if negative) 7
8 Interest and fee payable
a Interest for default in furnishing the return (section 234A) 8a
b Interest for default in payment of advance tax (section 234B) 8b
c Interest for deferment of advance tax (section 234C) 8c
d Fee for default in furnishing return of income (section 234F) 8d
e Total Interest and Fee Payable (8a+8b+8c+8d) 8e
9 Aggregate liability (7 + 8e) 9
TAXE

PAID

10 Taxes Paid
S

a Advance Tax (from column 5 of 18A) 10a

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 b TDS (total of column 5 of 18B and column 8 of 18C) 10b
c TCS (column 7 of 18D) 10c
d Self-Assessment Tax (from column 5 of 18A) 10d
e Total Taxes Paid (10a+10b+10c+10d) 10e
11 Amount payable (Enter if 9 is greater than 10e, else enter 0) 11
12 Refund (If 10e is greater than 9) (Refund, if any, will be directly credited into the bank account) 12
Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) (In case of non-
13
BANK ACCOUNT

residents, details of any one foreign Bank Account may be furnished for the purpose of credit of refund)
Sl. IFS Code of the Bank in case of Bank Name of the Bank Account Number Indicate the account in which you
Accounts held in India (SWIFT Code (IBAN in case of foreign Bank prefer to get your refund credited,
in case of foreign Bank Account) Accounts) if any (tick one account  )
i

ii
14 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  Yes  No
(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 ]

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 returns 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 satisfied and all the terms and conditions of the agreement have been complied with. (Applicable in a
case where return is furnished under section 92CD)
Place
Sign here 
Date

15 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 16

17 TAX PAYMENTS
A Details of payments of Advance Tax and Self-Assessment Tax
Sl No BSR Code Date of Deposit (DD/MM/YYYY) Serial Number of Challan Amount (Rs)
(1) (2) (3) (4) (5)
ASSESSMENT TAX
ADVANCE/ SELF

i
ii
iii
iv

NOTE ► Enter the totals of Advance tax and Self-Assessment tax in Sl No. 10a & 10d of Part B-TTI
B Details of Tax Deducted at Source from Salary [As per Form 16 issued by Employer(s)]
Sl No Tax Deduction Account Name of the Employer Income chargeable under Total tax deducted
Number (TAN) of the Salaries
TDS ON SALARY

Employer
(1) (2) (3) (4) (5)
I

II

NOTE ► Please enter total of column 5 in 10b of Part B-TTI

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C Details of Tax Deducted at Source (TDS) on Income [As per Form 16 A issued or Form 26QB/26QC furnished by Deductor(s) ]
Sl No TAN of the Name of the Unique Unclaimed TDS TDS of the current fin. Year TDS credit out of (7) or (8) being TDS credit out
Deductor/ Deductor/ TDS brought forward claimed this Year (only if of (7) or (8)
PAN of the Buyer/Tenant Certificate (b/f) corresponding income is being offered being carried
TDS ON OTHER INCOME

for tax this year) forward

Buyer/ Number
Tenant
Fin. Year Amount Deducted Deducted in the hands of spouse Claimed Claimed in the hands of
in which b/f in own as per section 5A or any other in own spouse as per section 5A or
deducted hands person as per rule 37BA(2) (if hands any other person as per
applicable) rule 37BA(2) (if applicable)
(1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11)
Income TDS PAN of spouse/ Income TDS PAN of spouse/
other person other person
i
ii
NOTE ► Please enter total of column 8 in 10b of Part B-TTI
D Details of Tax Collected at Source (TCS) [As per Form 27D issued by the Collector(s)]
Sl. Tax Deduction and Name of the Unclaimed TCS brought forward TCS of the current fin. Amount out of (5) or (6) Amount out of (5) or
TDS ON OTHER INCOME

No Tax Collection Collector (b/f) year being claimed this Year (6) being carried
. Account Number of the (only if corresponding forward
Collector Fin. Year in Amount b/f income is being offered for
which collected tax this year)

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

i
ii
NOTE ► Please enter total of column (7) in 10c of Part B-TTI

NOTE: PLEASE FILL SCHEDULES TO THE RETURN FORM (PAGES S1-S22) AS APPLICABLE

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