Name of Assessee GIRISH SAHNI

Father's Name SHRI KRISHAN LAL SAHNI

Address SALONI CREATIONS,C-25,EKTA NAGAR,BAREILLY,UTTAR
PRADESH,243001
Status Individual Assessment Year 2024-2025
Ward ITO-1(2),BAREILLY- NEW Year Ended 31.3.2024
PAN ACKPS3894G Date of Birth 26/02/1971
Residential Status Resident Gender Male
Nature of Business WHOLESALE AND RETAIL TRADE-Retail sale of other products
n.e.c(09028),Trade Name:SALONI CREATIONS
A.O. Code LKN-W-41-12
GSTIN No. 09ACKPS3894G1ZX
Filing Status Original
Last Year Return Filed u/s 115BAC

Computation of Total Income [As per Section 115BAC (New Tax Regime)]

Income from Business or Profession (Chapter IV D) 6,26,449

Profit as per Profit and Loss a/c 6,26,449

Add:
Depreciation Debited in P&L A/c 16,62,096
Total 22,88,545
Less:
Depreciation as per Chart u/s 32 16,62,096
16,62,096
6,26,449

Income from Capital Gain (Chapter IV E) 40,117

Long Term Capital Gain

Capital Gain as per Details Attached 23,789

Long Term Listed shares taxable @10% 23,789

Long Term Capital Gain u/s 112A as per 16,328

Details Attached
Note: - Threshold Limit of Rs. 1,00,000
as given u/s 112A is the part of Total
Income but in tax calculation this amount
will be excluded.

Income from Other Sources (Chapter IV F) 10,037

Interest From Saving Bank A/c 9,514

Interest on F.D.R. 43
Interest From IT Refund 480
10,037

Gross Total Income 6,76,603

NAME OF ASSESSEE : GIRISH SAHNI A.Y. 2024-2025 PAN : ACKPS3894G Code :01317

Less: Deductions (Chapter VI-A)

0
Total Income 6,76,603
Round off u/s 288 A 6,76,600
Adjusted total income (ATI) is not more than Rs. 20 lakh hence AMT not applicable.

Tax Due (Exemption Limit Rs. 300000) 18,649

Tax on Long Term Capital Gain 2,379
Total Tax 21,028
Rebate u/s 87A 18,649
2,379
Health & Education Cess (HEC) @ 4.00% 95
2,474
T.D.S./T.C.S 23,479
-21,005
Refundable (Round off u/s 288B) 21,010

Special Rate income has not been considered while calculating rebate u/s 87A, as per the changes made in
the Income Tax Utility on 05/07/2024. [If you want to consider special rate income for 87A, kindly untick the
option in SETUP->Miscellenous->Calculation-Point No. 9].

Tax calculation on Normal income of Rs 6,36,490/-

Exemption Limit :3,00,000
Tax on (6,00,000 -3,00,000) = 3,00,000 @5% = 15,000
Tax on 6,00,001 to 6,36,490 = 36,490 @10% = 3,649
Total Tax = 18,649

T.D.S./ T.C.S. From

Non-Salary(as per Annexure) 4
T.C.S.(as per Annexure) 23,475
Due Date for filing of Return October 31, 2024
Due date extended to 15/11/2024 F.No.225/205/2024/1TA.II DT. 26.10.2024

Details of Depreciation
Particulars Rate Opening+ More Less Total Sales Sales Balance Depreciation WDV
Adjusted Than 180 Than 180 Less Than (Short Gain) Closing
for Days Days 180 days
115BAA/B
AC/BAD
Building 10% 9065578 0 0 9065578 0 0 9065578 906558 8159020
PLANT AND 15% 1281086 46271 36441 1363798 0 0 1363798 201837 1161961
MACHINARY
Furniture 10% 2353336 0 0 2353336 0 0 2353336 235334 2118002
Computer 40% 63831 0 0 63831 0 0 63831 25532 38299
PLANT AND 40% 9550 0 0 9550 0 0 9550 3820 5730
MACHINARY
MOTOR CAR 15% 584270 0 2685000 3269270 0 0 3269270 289016 2980254
Total 13357651 46271 2721441 16125363 0 0 16125363 1662097 14463266

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NAME OF ASSESSEE : GIRISH SAHNI A.Y. 2024-2025 PAN : ACKPS3894G Code :01317

Details of Depreciation U/S 44AD

Particulars Rate Opening+ More Less Total Sales Sales Balance Depreciation WDV
Adjusted Than 180 Than 180 Less Than (Short Gain) Closing
for Days Days 180 days
115BAA/B
AC/BAD
Computer 40% 124 0 0 124 0 0 124 50 74
Furniture and Fitting 10% 55111 0 0 55111 0 0 55111 5511 49600
including electric Fitting
MOTOR CAR 15% 26568 0 0 26568 0 0 26568 3985 22583
PLANT AND 15% 97585 0 0 97585 0 0 97585 14638 82947
MACHINARY
Total 179388 0 0 179388 0 0 179388 24184 155204

Bank Account Detail

S.N Bank Address Account No IFSC Code Type
Prevalidated Nominate for
. refund
1 Bank of Baroda 26750100007837 BARB0BLYBA Saving(Prima Yes Yes
Z ry)
2 Bank of Baroda 22230100012329 BARB0KANK Saving Yes No
YA
3 Bank of Baroda 22230400000341 BARB0KANK Current No No
YA

Special Rates Income u/s 112A

Description Amt Exemption u/s Basic Amt After Setoff Rate Tax
112A(2)(i) Exemption
Long Term capital Gain 16328 16328 0 0 10.00 0
u/s 112A

GST Turnover Detail

S.NO. GSTIN Turnover
1 09ACKPS3894G1ZX 24154746
TOTAL 24154746

Details of T.D.S. on Non-Salary(26 AS Import Date:08 Sep 2024)

S.No Name of the Deductor Tax deduction Amount Paid/credited Total Tax Amount out of (5)
A/C No. of the deducted claimed for this year
deductor
1 ICICI PRUDENTIAL LIFE INSURANCE MUMI03877G 43 4 4
COMPANY LIMITED
TOTAL 43 4 4

Head wise Summary on Income and TDS thereon

Head Section Amount As per Location of Income for TDS
Paid/Credited As Computation Comparison
per 26AS
Other Sources 194A 43 10037 Interest Income:10037 4
Total 43 10037 4

Details of T.C.S.(26 AS Import Date:08 Sep 2024)

S.No Name of the Collector Tax Deduction and Tax Total tax collected Amount out of (4)
Collection Account claimed during the year
Number of the Collector
1 MOSARAM ENTERPRISES LIMITED LKNM07123E 23475 23475
TOTAL 23475 23475

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NAME OF ASSESSEE : GIRISH SAHNI A.Y. 2024-2025 PAN : ACKPS3894G Code :01317

Details of Taxpayer Information Summary (TIS)

S.NO INFORMATION CATEGORY DERIVED As Per Computation Difference
. VALUE(Rs.)
1 Cash deposits 8658900
2 Cash withdrawals 0
3 GST purchases 15935767
4 GST turnover 24154746
5 Interest from deposit 43 Interest on FDR 43 NIL
6 Interest from savings bank 9514 Interest from saving bank 9514 NIL
a/c
7 Miscellaneous payment 2477431
8 Purchase of vehicle 2347500
9 Sale of securities and units of mutual fund 162287 Sale of LTCG 162285 2
Shares/Mutual fund
Interest from income tax refund - Interest from IT Refund 480 480
Business receipts Trading Account->Sales/ 24154746
Gross receipts of business
Profit and Loss 387
Account->Other income
24155133 24155133

Statement of Long Term Capital Gain (Listed Securities)

Name of Company Date of Sale Sales Price Tr. Net Sale Purchase Purchase Index Cost Capital gain Capital
Exp. Price Date Cost indexation Gain
without
index
78897 0 78897 55108 55108 0 23789
TOTAL 78897 78897 55108 55108 23789
*Software automatically calculates script wise tax, whether tax @10% without indexation or 20% with indexation,
whichever is beneficial. But in case, where there is Loss in some script than we have to adjust the loss first and then
calculate tax on remaining. In such case, indexed profit is taken to the extent of loss adjusted as this is beneficial.

Statement of Long Term Capital Gain Transaction Tax u/s 112A

Name of Company ISIN Qty Date of Sales Net Sale Purchase Purchase Market value Calculated Capital
Sale Price Price Price Date as on Purchase gain
31/01/18 cost #
CONSOLIDATED INNOTREQ 0 83388 83388 67060 0 0 16328
UIRED
TOTAL 83388 83388 67060 16328
# Calculated Purchase Cost:-
(i). Lower of Market Value as on 31/01/2018 or Actual Sale Consideration
(ii). Calculated Purchase Cost = Higher of (i) or Actual Purchase Price

CompuTax : 01317 [GIRISH SAHNI]

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