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[Notification No. 49/2022/F.No.370142/6/2022-TPL] [Notification No. 85/2022/F. No. 300196/17/2022-ITA-I]

MINISTRY OF FINANCE

(Department of Revenue)

(CENTRAL BOARD OF DIRECT TAXES)

NOTIFICATION

INCOME-TAX

New Delhi, the 3rd January, 2020

G.S.R. 9(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—

  1. Short title and commencement.—(1) These rules may be called the Income-tax (1st Amendment) Rules, 2020.
    1. They shall come into force with effect from the 1st day of April, 2020.
  • In the Income-tax rules, 1962 (hereinafter referred to as the principal rules), in rule 12,−
  • in sub-rule (1),-
  • in the opening portion, for the figures “2019”, the figures “2020” shall be substituted;
  • in clause (a), in the proviso,-
  • in item (V), the word “or” occurring at the end shall be omitted;
  • after item (VI), the following items shall be inserted, namely:-

“(VII) owns a house property in joint-ownership with two or more persons; or

(VIII) is required to furnish a return of income under seventh proviso to sub-section (1) of section 139.”;

  • in clause (ca), –
  • in the proviso, after item (V), the following item shall be inserted, namely:-“(VI) owns a house property in joint-ownership with two or more persons.”;
  • in sub-rule (5), for the figures “2018”, the figures “2019” shall be substituted.
  • In the principal rules, in Appendix II, for Form “Sahaj (ITR-1)” and “Sugam (ITR-4)”, the following Forms shall, respectively, be substituted, namely:-

[Notification No. 01/2020/F. No. 370142/32/2019-TPL]

ANKUR GOYAL, Under Secy.

Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)VIDE notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (16th Amendment) Rules, 2019, VIDE notification number GSR. 960(E), dated 30th December, 2019.

¹Hkkx IIµ[k.M 3(i)º                                                      Hkkjr dk jkti=k % vlk/kj.k                                                                                    11

FORM
 INDIAN INCOME TAX RETURNAssessment Year
  
ITR-1[For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having 
Income from Salaries, one house property (single ownership), interest income, Family pension income etc.  and 
  
SAHAJagricultural income upto Rs.5 thousand] 
[Not for an individual who is either Director in a company or has invested in unlisted equity shares or has any2020-21
brought forward / carry forward loss under the head ‘Income from House Property’ or has to furnish return under
 seventh proviso to section 139(1) of the Income Tax Act] 

(Refer instructions for eligibility)

PART A GENERAL INFORMATION

            Name Date of Birth   Aadhaar Number (12 digit)/Aadhaar Enrolment Id (28 digit) (If eligible for
PAN                      Aadhaar)                              
            DDMMYYYY                            
                                                
Mobile No. Email AddressAddress:  Flat/Door/Block No.Name of Premises/Building/Village         
                    Road/Street/Post Office   Area/locality Town/City/District  State  Country  
                    Pin code                              
Do you have a valid Indian passport?YES/NO (dropdown to be provided)   If Yes, provide the passport number                       
                                  
Filed u/s (Tick)139(1)-On or before due date,   139(4)-Belated,   139(5)-Revised,119(2)(b)- after               
[Please see instruction]condonation of delay.                                                
Or Filed  in response to notice139(9),142(1),148                                                
u/s  
If revised/defective, then enter Receipt No. and Date of filing original return                              // 
(DD/MM/YYYY)                                                    
                 
If filed in response to notice u/s 139(9)/142(1)/148 or order u/s 119(2)(b) enter Unique Number & Date of such Notice or Order           // 
  PART B  GROSS TOTAL INCOME   Whole- Rupee(  ) only
B1Details of Employer: TAN of Employer (mandatory if tax is deducted), Name of employer, Nature of Employer),     
Address of Employer, Town/City, State, PIN/ ZIP Code (If TAN is provided address details will be  prefilled) Enter employer details here
 iGross Salary  (ia + ib + ic)   i    
S aSalary as per section 17(1)ia       
A        
 b Value of perquisites as per section 17(2)ib       
L         
 cProfit in lieu of salary as per section 17(3)ic       
A        
R (Add multiple rows for Gross Salary in case of more than one employer)        
YiiTotal Gross Salary (from all employers)   ii    
/iiiLess allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility)iii    
(Ensure that it is included in Total Gross Salary in (ii) above)       
PivNet Salary (ii – iii)   iv    
EvDeductions u/s 16  (va + vb + vc)   v    
N aStandard deduction u/s 16(ia)va      
S bEntertainment allowance u/s 16(ii)vb      
I       
 cProfessional tax u/s 16(iii)vc      
O       
NviIncome chargeable under the head ‘Salaries’  (iv – v)   B1    
 Tick applicable optionSelf OccupiedLet OutDeemed Let Out, Address of property;Enter tenant details here If Let out,
B2Name and PAN, or Aadhaar of tenant
 Town/City; State; PIN Code/ ZIP Code       (if available)
            
 iGross rent received/ receivable/ letable value   i    
PROPERTYiiThe amount of rent which cannot be realizedii      
vi30% of Annual Valuevi      
 iiiTax paid to local authoritiesiii      
 ivTotal (ii+iii)iv      
 vAnnual Value (i – iv) [nil, if self -occupied etc. as per section 23(2)of the Act]   v    
HOUSE            
            
viiInterest payable on borrowed capitalvii       
       
 viiiTotal(vi+vii)   viii    
 ixArrears/Unrealised rent received during the year less 30%   ix    
 xIncome chargeable under the head ‘House Property’  (v – viii) + ix   B2 ()  
B3Income from Other Sources (drop down to be provided in e-filing utility specifying nature of income)     
 Less: Deduction u/s 57(iia) (in case of family pension only)        
 Less: Deduction u/s. 57(iv) [in case of interest received u/s. 56(2)(viii)]   B3 
B4Gross Total Income (B1+B2+B3) (If loss, put the figure in negative)   B4 ()  
12               THE GAZETTE OF INDIA : EXTRAORDINARY            [PART II—SEC. 3(i) 
  
  
  
 PART C – DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer instructions for Deduction limit as per Income-tax Act)        
 80C80CCC80CCD(1) 80CCD(1B)  80CCD(2)80D80DD80DDB   80E   80EE 
                              (Details are to be filled(Details are to be(Details are to be filled           
                              in the drop down to befilled in the dropin the drop down to be           
                              provided in e-filingdown to beprovided in e-filing           
                              utility)provided in e-filingutility)              
       utility)    
 80EEA80EEB80G  80GG  80GGA   80GGC80TTA80TTB   80U        
         (Details are to(Details are to  (Details are to be                         (Details are to     
         be filled in thebe filled in the  filled in the drop                         be filled in the     
         drop down todrop down to be  down to be                         drop down to be     
         be provided inprovided in  e-  provided in e-                         provided in e-     
         e-filing utility)filing utility)  filing utility)                         filing utility)     
               
 Total deductions                     C1                Total IncomeC2 
   (B4-C1)  
 Exempt Income: For reporting purpose                  Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and 
 (NOTE – If agricultural income exceeds Rs.5000/-, other ITR, as applicable, has to be filed)                section           
    
   
 PART D – COMPUTATION OF TAX PAYABLE                                    
 D1Tax payable on total         D2 Rebate u/s 87A        D3  Tax after Rebate           
  income        
 D4 Health and education         D5Total Tax and Cess        D6  Relief u/s 89           
  Cess @ 4% on D3        
 D7 Interest u/s 234A           D8 Interest u/s 234B        D9  Interest u/s 234C           
 D10 Fee u/s 234F           D11Total Tax, Fee and Interest (D5+D7+D8+D9+D10 – D6)              
 D12 Total Taxes Paid           D13 Amount payable        D14  Refund              
                           (D11-D12) (if D11>D12)            (D12-D11) (if D12>D11)        
 PART E – OTHER INFORaMATION Details of all Bank Accounts held in India at any time during the previous year (excluding dormant 
 Sl.  IFS Code of the Bank     Name of the Bank         Account Number      (tickaccount(s)for refund) 
 I     
 II     
                                                       
 Schedule-IT  Details of Advance Tax and Self-Assessment Tax payments                           
         BSR Code         Date of Deposit (DD/MM/YYYY)    Serial Number of Challan     Tax paid 
          Col(1)              Col  (2)       Col (3)         Col  (4) 
 R1                            
 R2                            
 Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/ Payer(s)/ Collector(s)]     
       TAN of Name of the Deductor/ Gross payment/ receipt  which is subject  Year of tax deduction/ Tax Deducted/ TDS/TCS credit out of 
     deductor/Collector or   Collector/Tenant       to tax deduction /collection   collection      collected   (5) claimed this Year 
       Col (1)    Col (2)          Col (3)    Col  (4)       Col  (5)    Col (6) 
 T1       
 T2       
  VERIFICATION
 Stamp Receipt No., Seal, I,         son/ daughter of       solemnly declare that to the best of my knowledge and belief, the information 
 Date & Sign of Receiving given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am 
     Official    making this return in my capacity as ___________(drop down to be provided in e-filing utility) and I am also competent to make this return 
             and verify it. I am holding permanent account number .(Please see instruction).              
  Date: Signature:
                                        
                                       
 If the return has been prepared by a Tax Return Preparer (TRP) give further details below:                           
 Identification No. of TRP        Name of TRP                  Counter Signature of TRP        
                                       
 If TRP is entitled for any reimbursement from the Government, amount thereof                           

¹Hkkx IIµ[k.M 3(i)º                                                      Hkkjr dk jkti=k % vlk/kj.k                                                                            13

FORM
 INDIAN INCOME TAX RETURNAssessment Year
 [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto       
ITR-4Rs.50 lakh, one house property (single ownership), having income from business and profession       
which is computed under sections 44AD, 44ADA or 44AE or Interest Income, Family pension etc.       
SUGAM       
and agricultural income upto Rs.5 thousand]202021
 
 [Not for an individual who is either Director in a company or has invested in unlisted equity shares
        
 or has any brought forward / carry forward loss under the head ‘Income from House Property’]       
 (Please refer instructions for eligibility)       

PART A GENERAL INFORMATION

(A1) First Name (A2) Middle Name       (A3) Last Name       (A4) Permanent Account   
   Number
             
(A5) Date of Birth/Formation (DD/MM/YYYY)                                  (A6) Flat/Door/Block No.   
          
(A7) Name of Premises/ Building/ Village   (A8) Road/Street/Post Office       (A9) Area/locality   
   
(A10) Town/City/District       (A11) State        (A12) Country       (A13) Pin code/Zip code   
    
(A14) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar)       (A15) Status           
                            IndividualHUF
                            Firm (other than LLP)
                             
 (A16) Residential/Office Phone Number with STD code/        (A17) Mobile No. 2       (A18) Email Address-1 (self)   
Mobile No.1  
  Email Address -2
                         
(A19) Do you have a valid Indian Yes/ No (dropdown to beIf Yes, provide the passport Number                     
Passport provided)                                                  
                                    
(A20) Filed u/s (Tick)    139(1)On or before due date,139(4)-After due date,139(5)-Revised Return,
[Please see instruction]    119(2)(b)- after condonation of delay                            
Or Filed in response to notice u/s    139(9)142(1)148153A153C                            
(A21) Are you filing return of income under Seventh proviso to section 139(1) (Not applicable in case of Firm) – (Tick)YesNo   
If yes, please furnish following information                                                  
                                      
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current accountAmount (Rs) (If Yes)
during the previous year? (Yes/No)                                                   
  
Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreignAmount (Rs) (If Yes)
country for yourself or for any other person                                     
                                                  
Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption ofAmount (Rs) (If Yes)
electricity during the previous year? (Yes/No)                                     
                                                  
(A22)If revised/defective then enter Receipt No. and                                          /    /  
Date of filing of original return (DD/MM/YYYY)                                                  
                                                    
                                          
(A23)If filed in response to notice u/s 139(9) /142(1)/148/153A/153C or order u/s 119(2)(b)- enter         / /        
Unique Number & Date of such Notice or Order                                              
                                                  
  
(A24)) Details of a representative assessee, if applicable                                                  
 
(1)Name of the representative
(2) Capacity of the representative                                                  
(3) Address of the representative                                                  
(4) Permanent Account Number (PAN)/ Aadhaar of the representative                            
                             
(A25)Whether you are Partner in a firm? (Tick)YesNo      If yes, please furnish following information           
  
 S. No.Name of FirmPAN
    
 (i)  
                                     
(A26)Particulars of persons who were partners in the firm (Applicable in case of Firm)                            
  
     Aadhaar Number  
    S. No.Name and Address    Percentage of PAN   / Enrolment IdRate of Interest on  Remuneration
        share    (if eligible forCapital          paid/ payable
                                               
     Aadhaar)  
 (i)      
                                             
                                        
 PART B  GROSS TOTAL INCOME                                 Whole- Rupee(`) only 
         
 B1Details of Employer: TAN of Employer (mandatory if tax is deducted), Name of employer,Enter Employer details here   
   Nature of Employer, Address of Employer, Town/City, State, PIN/ ZIP Code (If TAN is                            
   provided name and address will be pre-filed)                                                  
  iGross Salaryi 
14        THE GAZETTE OF INDIA : EXTRAORDINARY     [PART II—SEC. 3(i)]
                              
                              
                              
       aSalary as per section 17(1)      ia           
       bValue of perquisites as per section 17(2)  ib           
       cProfit in lieu of salary as per section 17(3)  ic           
         (Add multiple rows for Gross Salary in case of more than one employer)              
      Total Gross Salary (from all employers)                  
    iiLess allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility)ii        
  PENSION   (Ensure that it is included in Total Gross Salary in (ii) above  )              
   iiiNet Salary (i – ii)           iii        
                       
    ivDeductions u/s 16 (iva + ivb+ivc)           iv        
  /    a Standard deduction u/s 16(ia)      iva          
  SALARY    bEntertainment allowance u/s 16(ii)  ivb          
      cProfessional tax u/s 16(iii)        ivc          
    vIncome chargeable under the head ‘Salaries’ (iii – iv)     B1        
      (NOTE-  Fill “Sch TDS1” if applicable )                  
  B2 Tick applicable option  Self OccupiedLet OutDeemed Let Out Enter Tenant details here If Let out,
    Addressof property; Town/City; State; PIN Code/ ZIP Code     Name and PAN or Aadhaar of Tenant, if
                           available
    iGross rent received/ receivable/ letable value     i        
  PROPERTY iiThe amount of rent which cannot be realized      ii           
   iiiTax paid to local authorities        iii           
    ivTotal (ii+iii)           iv        
    vAnnual Value (i – iv)  (nil, if self-occupied etc. as per section 23(2)of the Act) v        
    vi30% of Annual Value        vi           
  HOUSE viiInterest payable on borrowed capital      vii           
   viiiTotal (vi + vii)        viii           
   ixArrears/Unrealized Rent received during the year Less 30%  ix           
    xIncome chargeable under the head ‘House Property’ (v- viii + ix)     B2 ()       
      (If loss, put the figure in negative)                    
  B3Income from business or profession (enter value from E9 of schedule BP)     B3        
  B4Income from Other Sources (drop down to be provided in e-filing utility specifying nature of         
    income) NOTE- Fill “Sch TDS2”  if applicable.              
    Less: Deduction u/s 57(iia) (in case of family pension only)              
                         
    Less: Deduction u/s. 57(iv) [in case of interest received u/s. 56(2)(viii)]     B4        
                          
  B5Gross Total Income (B1+B2+B3+B4)         B5()       
               
             
  PART C–DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to  instructions  for limits  on  Amount  of  Deductions as  per Income-tax  Act)
  (schedules to be provided by e-filing)                    
  C1    80C  C2 80CCC  C380CCD (1)        
                        
  C4  80CCD(1B)  C5 80CCD(2)  C680D         
                      (Details to be filled        
                      in drop down to be        
                      provided in e-filing        
                      utility)         
                         
  C7   80DD  C8 80DDB  C980E         
       (Details to be filled in    (Details to be filled                
       drop down to be    in drop down to be                
       provided in e-filing    provided in e-filing                
        utility)    utility)                
                        
  C10   80EE  C11 80EEA  C1280EEB        
                         
  C13    80G  C14 80GG  C1580GGC        
       (Details to be filled in    (Details to be filled                
       drop down to be    in drop down to be                
       provided in e-filing    provided in e-filing                
        utility)    utility)                
                         
  C16   80TTA  C17 80TTB  C1880U         
                        
  C19Total deductions (Add items C1 to C18)               C19 
                     
  C20Taxable Total Income (B5 – C19 )               C20 
                           
                                
  PART D – TAX COMPUTATIONS AND TAX STATUS                
                             
   D1Tax payable on total income (C20             D1  
                              
   D2 Rebate on 87A               D2  
                             
   D3Tax payable after Rebate (D1-D2)             D3  
                           
   D4 Health and Education Cess @ 4% on (D3)         D4  
                              
   D5 Total Tax, and Cess ( D3+D4)               D5  
                              
   D6 Relief u/s 89               D6  
                             
   D7 Balance Tax after Relief  (D5 – D6)             D7  
                                
¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k15 
              
              
              
  D8Total Interest u/s 234A    D8  
              
  D9Total Interest u/s 234B    D9  
              
  D10Total Interest u/s 234C    D10  
               
  D11Fee u/s 234F      D11  
             
  D12Total Tax, Fee and Interest (D7 + D8 + D9 + D10 + D11)   D12  
              
  D13Total Advance Tax Paid    D13  
              
  D14Total Self-Assessment Tax Paid    D14  
             
  D15Total TDS Claimed (total of column 4 of Schedule-TDS1 and column6 of Schedule-TDS2) D15  
             
  D16Total TCS Collected (total of column 5 of Schedule-TCS)   D16  
               
  D17Total Taxes Paid(D13 + D14 + D15 +D16)    D17  
               
  D18Amount payable(D12 – D17, If D12 > D17)    D18  
              
  D19Refund  (D17 – D12, If D17 > D12)    D19  
              
  D20Exempt income: For reporting purpose    D20  
    (NOTE – If Agricultural income exceeds Rs.5,000/-, other ITR, as applicable, has to be filed)    
    (Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section)    
 BANKACCOUNTD21Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts) 
              
  Sl. IFS Code of the Bank Name of the Bank Account Number [tick account(s)for refund] 
        
               
   i           
               
   ii           
               

SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION

COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD

S. Name of Business Business code Description No.

(i)

E1    Gross Turnover or Gross Receipts

   aThrough  a/c  payee  cheque  or  a/c  payee  bank  draft  or  bank  electronic  clearing  system  or E1a
    prescribed electronic modes received before specified date                         
   bAny other mode                              E1b
                                                   
 E2   Presumptive Income under section 44AD                                  
  a6% of E1a or the amount claimed to have been earned, whichever is higher         E2a
  b8% of E1b or the amount claimed to have been earned, whichever is higher         E2b
  cTotal (a + b)                               E2c
  NOTE—If Income is less than the above percentageof Gross Receipts, it is mandatory to have a tax audit under section 44AB         
  & other ITR, as applicable,  has to be filed                                  
                                                  
                                                 
 COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA             
                                                   
 S.       Name of Business         Business code          Description
 No.                                                 
 (i)                                                 
                                                   
 E3Gross Receipts                                   E3     
                                               
 E4Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned,  E4     
  whichever is higher                                      
  NOTE—If  Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB  & other ITR, as         
  applicable,  has to be filed                                      
                                              
 COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE          
 S.       Name of Business         Business code          Description
 No.                                                 
 (i)                                                 
 E5Gross Turnover or Gross Receipts relatable to presumptive income u/s. 44AE         E5     
                    
   Registration  Gross Number of Presumptive Income    Total  Income Presumptive income u/s
                                               
   No. of goods  Vehicle months for   per month for the  Presumptive  claimed to     44AE
                                             
    carriage  Weight which goods    good carriage   Income in  have been  Higher of (5) or (6)
                                              
    owned by of goods carriage was (Computed @ Rs.1000  respect of the  actually         
                                             
    the assesse carriage  owned per ton per month in  Good Carriage  earned in         
                                               
         (in MT)        case Gross Vehicle  (3*4)     respect of         
                    Weight of goods            goods           
                    carriage exceeds          carriage         
                                               
                    12MT, or else @                         
16     THE GAZETTE OF INDIA : EXTRAORDINARY         [PART II—SEC. 3(i)] 
                       
                       
                       
         Rs.7500 per month)             
  (i)(1) (2) (3) (4) (5)  (6)   (7) 
  (a)                     
  (b)                     
  Add row options as necessary  (At any time during the year the number of vehicles should not exceed 10 vehicles)   
               
  E6Presumptive Income from Goods Carriage under section 44AE [total of column (7)]     E6  
   NOTE—If the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time exceed 10 then    
   other ITR, as applicable, has to be filed                
  E7Salary and interest paid to the partners, if any           E7  
   NOTE – This is to be filled up only by firms              
  E8Presumptive Income u/s 44AE (E6-E7)           E8  
                 
  E9Income chargeable under Business or Profession (E2c+E4+E8 )         E9  
               
  INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST         
  Note – Please furnish the information below for each GSTIN No. separately            
  F1GSTIN No(s).            F1   
  F2Annual value of outward supplies as per the GST returns filed      F2   
           
  PARTICULARS OF CASH AND BANK TRANSACTIONS RELATING TO PRESUMPTIVE BUSINESS    
                
        Description   Cash Bank (aggregate amount of all 
                   the bank accounts) 
                       
  G1Opening Balance                  
  G2Receipts during the previous year              
   (drop down to be provided in e-filing utility)              
  G3Payments / Withdrawals during the previous year              
   (drop down to be provided in e-filing utility)              
  G4Closing Balance                  
       
  NOTE Mandatory to fill for all cases where 44AD, 44ADA and 44AE is applicable or books of account not required to be maintained 
                        
  SCHEDULE IT  DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS      
                                      
       BSR Code   Date of Deposit (DD/MM/YYYY)  Challan No.    Tax paid
                                      
       Col  (1)       Col  (2)  Col  (3)    Col  (4)
                                       
   R1                                   
                                       
   R2                                   
                                       
   R3                                   
                                       
  NOTE Enter the totals of Advance tax and Self-Assessment tax  in   D13 & D14                 
                                       
          
 Schedule TCSDetails of Tax Collected at Source [As per Form 27D issued by the Collector(s)] 
 Sl NoTax Collection Account Name of the  Details of amount paid as  Tax Collected  Amount out of (4) being claimed 
   Number of the Collector Collector  mentioned in Form 26AS                 
                       
 (1)  Col  (1)  Col  (2)    Col (3)   Col  (4)    Col  (5) 
                                      
 i                                    
                                      
 ii                                    
                       
   NOTE Please enter total of column (5) of Schedule-TCS in  D16                 
SCHEDULE TDS1DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by 
Employer(s)]      
 TAN Name of the EmployerIncome under SalaryTax deducted
       
 Col  (1) Col  (2)Col  (3)Col  (4)
S1       
        
S2       
        
S3       
         

NOTE    Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule TDS2 in D15

¹Hkkx IIµ[k.M 3(i)º                                                      Hkkjr dk jkti=k % vlk/kj.k                                                                            17

SCHEDULE TDS2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form 16 A issued or Form 16C furnished by Deductor(s)]

 Sl.TAN of theUnclaimed TDS broughtTDS of the currentTDS credit being claimed this YearCorresponding receiptTDS credit
No.Deductor/ PANforward (b/f)Fin. Year(only if corresponding receipt is being offeredbeing carried
  of Tenant   offered for tax this year)   forward
     Fin. Year in whichTDS b/fTDS DeductedTDS ClaimedGross Head of 
     deducted   Amount Income 
(1)(2)(3)(4)(5)(6)(7) (8)(9)
             
 i           
 ii           
             
 NOTE  Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15    
       VERIFICATION    

I, ____________________________________________son/ daughter of __________________________________ solemnly declare that to

the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as ___________ (drop down to be provided in e-filing utility)

and I am also competent to make this return and verify it. I am holding permanent account number . (Please see instruction) 
Place:Signature here 
Date : 
   
FOR OFFICE USE ONLY   
                SEAL, DATE AND SIGNATURE OF RECEIVING OFFICIAL
     STAMP RECEIPT NO.   
        HERE     
                 
                  
  If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:
                  
 MINISTRY OF FINANCE
 
(Department of Revenue)
 
(CENTRAL BOARD OF DIRECT TAXES)
 
NOTIFICATION
 
New Delhi, the 3rd January, 2020
 
INCOME-TAX
 
G.S.R. 9(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—
 
1.                   Short title and commencement.—(1) These rules may be called the Income-tax (1st Amendment) Rules, 2020.
(2)  They shall come into force with effect from the 1st day of April, 2020.
 
2.                   In the Income-tax rules, 1962 (hereinafter referred to as the principal rules), in rule 12,−
 
(a)       in sub-rule (1),-
 
(I)          in the opening portion, for the figures “2019”, the figures “2020” shall be substituted;
 
(II)       in clause (a), in the proviso,-
 
(i)          in item (V), the word “or” occurring at the end shall be omitted;
 
(ii)        after item (VI), the following items shall be inserted, namely:-
 
“(VII) owns a house property in joint-ownership with two or more persons; or
 
(VIII) is required to furnish a return of income under seventh proviso to sub-section (1) of section 139.”;
 
(III)     in clause (ca), –
 
(ii)        in the proviso, after item (V), the following item shall be inserted, namely:-“(VI) owns a house property in joint-ownership with two or more persons.”;
 
(b)        in sub-rule (5), for the figures “2018”, the figures “2019” shall be substituted.
 
3.                   In the principal rules, in Appendix II, for Form “Sahaj (ITR-1)” and “Sugam (ITR-4)”, the following Forms shall, respectively, be substituted, namely:-
 
[Notification No. 01/2020/F. No. 370142/32/2019-TPL]
 
ANKUR GOYAL, Under Secy.
 
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)VIDE notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (16th Amendment) Rules, 2019, VIDE notification number GSR. 960(E), dated 30th December, 2019.

¹Hkkx IIµ[k.M 3(i)º                                                      Hkkjr dk jkti=k % vlk/kj.k                                                                                    11


 
 
 
FORM


 
 
 
INDIAN INCOME TAX RETURN
Assessment Year
 
 
ITR-1
[For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having
 
Income from Salaries, one house property (single ownership), interest income, Family pension income etc.  and
 
 
 
SAHAJ
agricultural income upto Rs.5 thousand]
 
[Not for an individual who is either Director in a company or has invested in unlisted equity shares or has any
2020-21
brought forward / carry forward loss under the head ‘Income from House Property’ or has to furnish return under
 
seventh proviso to section 139(1) of the Income Tax Act]
 

(Refer instructions for eligibility)


 
PART A GENERAL INFORMATION
 
 
 
 
 
 
 
 
 
 
 
 
Name
 
Date of Birth
 
 
 
Aadhaar Number (12 digit)/Aadhaar Enrolment Id (28 digit) (If eligible for
PAN
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Aadhaar)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 






















































 
 
 
 
 
 
 
 
 
 
 
 
D
D
M
M
Y
Y
Y
Y
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Mobile No.
 
Email Address
Address:  Flat/Door/Block No.Name of Premises/Building/Village
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Road/Street/Post Office   Area/locality
 
Town/City/District
 
 
State
 
 
Country
 
 























































 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pin code
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Do you have a valid Indian passport?
YES/NO (dropdown to be provided)
 
 
 
If Yes, provide the passport number
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Filed u/s (Tick)
139(1)-On or before due date,   139(4)-Belated,   139(5)-Revised,
119(2)(b)- after
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[Please see instruction]
condonation of delay.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Or Filed  in response to notice
139(9),
142(1),148
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
u/s
 
 
If revised/defective, then enter Receipt No. and Date of filing original return
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
/
/
 
(DD/MM/YYYY)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If filed in response to notice u/s 139(9)/142(1)/148 or order u/s 119(2)(b)- enter Unique Number & Date of such Notice or Order
 
 
 
 
 
 
 
 
 
 
 
/
/
 


























































 
 
 
PART B  GROSS TOTAL INCOME
 
 
 
Whole- Rupee(  ) only
B1
Details of Employer: TAN of Employer (mandatory if tax is deducted), Name of employer, Nature of Employer),
 
 
 
 
 
Address of Employer, Town/City, State, PIN/ ZIP Code (If TAN is provided address details will be  prefilled)
 
Enter employer details here
 
i
Gross Salary  (ia + ib + ic)
 
 
 
i
 
 
 
 
S
 
a
Salary as per section 17(1)
ia
 
 
 
 
 
 
 
A
 
 
 
 
 
 
 
 
 
b
 
Value of perquisites as per section 17(2)
ib
 
 
 
 
 
 
 
L
 
 
 
 
 
 
 
 
 
 
c
Profit in lieu of salary as per section 17(3)
ic
 
 
 
 
 
 
 
A
 
 
 
 
 
 
 
 
R
 
(Add multiple rows for Gross Salary in case of more than one employer)
 
 
 
 
 
 
 
 
Y
ii
Total Gross Salary (from all employers)
 
 
 
ii
 
 
 
 
/
iii
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility)
iii
 
 
 
 
(Ensure that it is included in Total Gross Salary in (ii) above)
 
 
 
 
 
 
 
P
iv
Net Salary (ii – iii)
 
 
 
iv
 
 
 
 
E
v
Deductions u/s 16  (va + vb + vc)
 
 
 
v
 
 
 
 
N
 
a
Standard deduction u/s 16(ia)
va
 
 
 
 
 
 
S
 
b
Entertainment allowance u/s 16(ii)
vb
 
 
 
 
 
 
I
 
 
 
 
 
 
 
 
c
Professional tax u/s 16(iii)
vc
 
 
 
 
 
 
O
 
 
 
 
 
 
 
N
vi
Income chargeable under the head ‘Salaries’  (iv – v)
 
 
 
B1
 
 
 
 
 
Tick applicable optionSelf OccupiedLet OutDeemed Let Out, Address of property;
Enter tenant details here If Let out,
B2
Name and PAN, or Aadhaar of tenant
 
Town/City; State; PIN Code/ ZIP Code
 
 
 
 
 
 
 
(if available)
 
 
 
 
 
 
 
 
 
 
 
 
 
i
Gross rent received/ receivable/ letable value
 
 
 
i
 
 
 
 
PROPERTY
ii
The amount of rent which cannot be realized
ii
 
 
 
 
 
 
vi
30% of Annual Value
vi
 
 
 
 
 
 
 
iii
Tax paid to local authorities
iii
 
 
 
 
 
 
 
iv
Total (ii+iii)
iv
 
 
 
 
 
 
 
v
Annual Value (i – iv) [nil, if self -occupied etc. as per section 23(2)of the Act]
 
 
 
v
 
 
 
 
HOUSE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
vii
Interest payable on borrowed capital
vii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
viii
Total(vi+vii)
 
 
 
viii
 
 
 
 
 
ix
Arrears/Unrealised rent received during the year less 30%
 
 
 
ix
 
 
 
 
 
x
Income chargeable under the head ‘House Property’  (v – viii) + ix
 
 
 
B2 (
)
 
 
B3
Income from Other Sources (drop down to be provided in e-filing utility specifying nature of income)
 
 
 
 
 
 
Less: Deduction u/s 57(iia) (in case of family pension only)
 
 
 
 
 
 
 
 
 
Less: Deduction u/s. 57(iv) [in case of interest received u/s. 56(2)(viii)]
 
 
 
B3
 
B4
Gross Total Income (B1+B2+B3) (If loss, put the figure in negative)
 
 
 
B4 (
)
 
 


12
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
THE GAZETTE OF INDIA : EXTRAORDINARY
 
 
 
 
 
 
 
 
 
 
 
 
[PART II—SEC. 3(i)
 
 
 
 
 
 
 
 
PART C – DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer instructions for Deduction limit as per Income-tax Act)
 
 
 
 
 
 
 
 
 
80C
80CCC
80CCD(1)
 
80CCD(1B)
 
 
80CCD(2)
80D
80DD
80DDB
 
 
 
80E
 
 
 
80EE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details are to be filled
(Details are to be
(Details are to be filled
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
in the drop down to be
filled in the drop
in the drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-filing
down to be
provided in e-filing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
provided in e-filing
utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
 
 
 
 
 
80EEA
80EEB
80G
 
 
80GG
 
 
80GGA
 
 
 
80GGC
80TTA
80TTB
 
 
 
80U
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details are to
(Details are to
 
 
(Details are to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details are to
 
 
 
 
 
 
 
 
 
 
 
 
 
 
be filled in the
be filled in the
 
 
filled in the drop
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
be filled in the
 
 
 
 
 
 
 
 
 
 
 
 
 
 
drop down to
drop down to be
 
 
down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
be provided in
provided in  e-
 
 
provided in e-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
e-filing utility)
filing utility)
 
 
filing utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
filing utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total deductions
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Income
C2
 
 
 
 
(B4-C1)
 
 
 
Exempt Income: For reporting purpose
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and
 





























































 
(NOTE – If agricultural income exceeds Rs.5000/-, other ITR, as applicable, has to be filed)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
section
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART D – COMPUTATION OF TAX PAYABLE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D1
Tax payable on total
 
 
 
 
 
 
 
 
 
D2
 
Rebate u/s 87A
 
 
 
 
 
 
 
 
D3
 
 
Tax after Rebate
 
 
 
 
 
 
 
 
 
 
 
 
 
income
 
 
 
 
 
 
 
 
 
D4
 
Health and education
 
 
 
 
 
 
 
 
 
D5
Total Tax and Cess
 
 
 
 
 
 
 
 
D6
 
 
Relief u/s 89
 
 
 
 
 
 
 
 
 
 
 
 
 
Cess @ 4% on D3
 
 
 
 
 
 
 
 
 
D7
 
Interest u/s 234A
 
 
 
 
 
 
 
 
 
 
 
D8
 
Interest u/s 234B
 
 
 
 
 
 
 
 
D9
 
 
Interest u/s 234C
 
 
 
 
 
 
 
 
 
 
 
 
D10
 
Fee u/s 234F
 
 
 
 
 
 
 
 
 
 
 
D11
Total Tax, Fee and Interest (D5+D7+D8+D9+D10 – D6)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D12
 
Total Taxes Paid
 
 
 
 
 
 
 
 
 
 
 
D13
 
Amount payable
 
 
 
 
 
 
 
 
D14
 
 
Refund
 
 
 
 
 
 
 
 
 
 
 
 
 
 






















































 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(D11-D12) (if D11>D12)
 
 
 
 
 
 
 
 
 
 
 
 
(D12-D11) (if D12>D11)
 
 
 
 
 
 
 
 
 
PART E – OTHER INFORaMATION Details of all Bank Accounts held in India at any time during the previous year (excluding dormant
 
 
Sl.
 
 
IFS Code of the Bank
 
 
 
 
 
Name of the Bank
 
 
 
 
 
 
 
 
 
Account Number
 
 
 
 
 
 
(tick
account(s)for refund)
 
 
I
 
 
 
 
 
 
II
 
 
 
 
 





























































 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule-IT  Details of Advance Tax and Self-Assessment Tax payments
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BSR Code
 
 
 
 
 
 
 
 
 
Date of Deposit (DD/MM/YYYY)
 
 
 
 
Serial Number of Challan
 
 
 
 
 
Tax paid
 
 
 
 
 
 
 
 
 
 
 
Col
(1)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Col  (2)
 
 
 
 
 
 
 
Col
 
(3)
 
 
 
 
 
 
 
 
 
Col  (4)
 
 
R1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/ Payer(s)/ Collector(s)]
 
 
 
 
 
 
 
 
 
 
 
 
TAN of
 
Name of the Deductor/
 
Gross payment/ receipt  which is subject
 
 
Year of tax deduction/
 
Tax Deducted/
 
TDS/TCS credit out of
 
 
 
 
 
 
deductor/Collector or
 
 
 
Collector/Tenant
 
 
 
 
 
 
 
to tax deduction /collection
 
 
 
collection
 
 
 
 
 
 
collected
 
 
 
(5) claimed this Year
 































































 
 
 
 
 
 
 
Col (1)
 
 
 
 
Col (2)
 
 
 
 
 
 
 
 
 
 
Col (3)
 
 
 
 
Col  (4)
 
 
 
 
 
 
 
Col  (5)
 
 
 
 
Col (6)
 
 
T1
 
 
 
 
 
 
 
 
T2
 
 
 
 
 
 
 
 
 
VERIFICATION












































 
Stamp Receipt No., Seal,
 
I,
 
 
 
 
 
 
 
 
 
son/ daughter of
 
 
 
 
 
 
 
solemnly declare that to the best of my knowledge and belief, the information
 
 
Date & Sign of Receiving
 
given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am
 
 
 
 
 
 
Official
 
 
 
 
making this return in my capacity as ___________(drop down to be provided in e-filing utility) and I am also competent to make this return
 
 
 
 
 
 
 
 
 
 
 
 
 
 
and verify it. I am holding permanent account number
 
.(Please see instruction).
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Date:
 
Signature:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Identification No. of TRP
 
 
 
 
 
 
 
 
Name of TRP
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Counter Signature of TRP
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If TRP is entitled for any reimbursement from the Government, amount thereof
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 






























































¹Hkkx IIµ[k.M 3(i)º                                                      Hkkjr dk jkti=k % vlk/kj.k                                                                            13


 
 
 
FORM


 
 
 
INDIAN INCOME TAX RETURN
Assessment Year

 
[For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto
 
 
 
 
 
 
 

ITR-4
Rs.50 lakh, one house property (single ownership), having income from business and profession
 
 
 
 
 
 
 

which is computed under sections 44AD, 44ADA or 44AE or Interest Income, Family pension etc.
 
 
 
 
 
 
 

SUGAM
 
 
 
 
 
 
 

and agricultural income upto Rs.5 thousand]
2
0
2
0

2
1

 

 
[Not for an individual who is either Director in a company or has invested in unlisted equity shares

 
 
 
 
 
 
 
 

 
or has any brought forward / carry forward loss under the head ‘Income from House Property’]
 
 
 
 
 
 
 

 
(Please refer instructions for eligibility)
 
 
 
 
 
 
 



 
PART A GENERAL INFORMATION
 
(A1) First Name
 
(A2) Middle Name
 
 
 
 
 
 
 
(A3) Last Name
 
 
 
 
 
 
 
(A4) Permanent Account
 
 
 
 
 
 
Number
 
 
 
 
 
 
 
 
 
 
 
 
 
(A5) Date of Birth/Formation (DD/MM/YYYY)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A6) Flat/Door/Block No.
 
 
 
 
 
 
 
 
 
 
 
 
 
(A7) Name of Premises/ Building/ Village
 
 
 
(A8) Road/Street/Post Office
 
 
 
 
 
 
 
(A9) Area/locality
 
 
 
 
 
 
(A10) Town/City/District
 
 
 
 
 
 
 
(A11) State
 
 
 
 
 
 
 
 
(A12) Country
 
 
 
 
 
 
 
(A13) Pin code/Zip code
 
 
 
 
 
 
 





























































(A14) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar)
 
 
 
 
 
 
 
(A15) Status
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
IndividualHUF
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Firm (other than LLP)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A16) Residential/Office Phone Number with STD code/
 
 
 
 
 
 
 
 
(A17) Mobile No. 2
 
 
 
 
 
 
 
(A18) Email Address-1 (self)
 
 
 
Mobile No.1
 
 
 
 
Email Address -2


















































 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A19) Do you have a valid Indian
 
Yes/ No (dropdown to be
If Yes, provide the passport Number
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
















































Passport
 
provided)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A20) Filed u/s (Tick)
 
 
 
 
139(1)On or before due date,139(4)-After due date,139(5)-Revised Return,
[Please see instruction]
 
 
 
 
119(2)(b)- after condonation of delay
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Or Filed in response to notice u/s
 
 
 
 
139(9)142(1)148153A153C
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A21) Are you filing return of income under Seventh proviso to section 139(1) (Not applicable in case of Firm) – (Tick)YesNo
 
 
 
If yes, please furnish following information
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account
Amount (Rs) (If Yes)



























































during the previous year? (Yes/No)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign
Amount (Rs) (If Yes)
country for yourself or for any other person
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of
Amount (Rs) (If Yes)
electricity during the previous year? (Yes/No)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A22)If revised/defective then enter Receipt No. and
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
/
 
 
 
 
/
 
 
Date of filing of original return (DD/MM/YYYY)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A23)If filed in response to notice u/s 139(9) /142(1)/148/153A/153C or order u/s 119(2)(b)- enter
 
 
 
 
 
 
 
 
 
/
 
/
 
 
 
 
 
 
 
 
Unique Number & Date of such Notice or Order
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A24)) Details of a representative assessee, if applicable
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1)
Name of the representative
(2)
 
Capacity of the representative
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(3)
 
Address of the representative
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(4)
 
Permanent Account Number (PAN)/ Aadhaar of the representative
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A25)
Whether you are Partner in a firm? (Tick)YesNo
 
 
 
 
 
 
If yes, please furnish following information
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S. No.
Name of Firm
PAN
 
 
 
 
 
(i)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A26)
Particulars of persons who were partners in the firm (Applicable in case of Firm)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Aadhaar Number
 
 






























































 
 
 
 
S. No.
Name and Address
 
 
 
 
Percentage of
 
PAN
 
 
 
/ Enrolment Id
Rate of Interest on
 
 
Remuneration
 
 
 
 
 
 
 
 
share
 
 
 
 
(if eligible for
Capital
 
 
 
 
 
 
 
 
 
 
paid/ payable





























 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Aadhaar)
 
 
 
(i)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART B  GROSS TOTAL INCOME
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Whole- Rupee(
`
) only
 
 
 
 
 
 
 
 
 
 
 
B1
Details of Employer: TAN of Employer (mandatory if tax is deducted), Name of employer,
Enter Employer details here
 
 
 
 
 
 
Nature of Employer, Address of Employer, Town/City, State, PIN/ ZIP Code (If TAN is
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided name and address will be pre-filed)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
i
Gross Salary
i
 


14
 
 
 
 
 
 
 
 
THE GAZETTE OF INDIA : EXTRAORDINARY
 
 
 
 
 
[PART II—SEC. 3(i)]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a
Salary as per section 17(1)
 
 
 
 
 
 
ia
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
b
Value of perquisites as per section 17(2)
 
 
ib
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
c
Profit in lieu of salary as per section 17(3)
 
 
ic
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Add multiple rows for Gross Salary in case of more than one employer)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Gross Salary (from all employers)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ii
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility)
ii
 
 
 
 
 
 
 
 
 
 
PENSION
 
 
 
(Ensure that it is included in Total Gross Salary in (ii) above  )
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
iii
Net Salary (i – ii)
 
 
 
 
 
 
 
 
 
 
 
iii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
iv
Deductions u/s 16 (iva + ivb+ivc)
 
 
 
 
 
 
 
 
 
 
 
iv
 
 
 
 
 
 
 
 
 
 
/
 
 
 
 
a
 
Standard deduction u/s 16(ia)
 
 
 
 
 
 
iva
 
 
 
 
 
 
 
 
 
 
 
 
SALARY
 
 
 
 
b
Entertainment allowance u/s 16(ii)
 
 
ivb
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
c
Professional tax u/s 16(iii)
 
 
 
 
 
 
 
 
ivc
 
 
 
 
 
 
 
 
 
 
 
 
 
 
v
Income chargeable under the head ‘Salaries’ (iii – iv)
 
 
 
 
 
B1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(NOTE-  Fill “Sch TDS1” if applicable )
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
B2
 
Tick applicable option  Self OccupiedLet OutDeemed Let Out
 
Enter Tenant details here If Let out,
 
 
 
 
Address
of property; Town/City; State; PIN Code/ ZIP Code
 
 
 
 
 
Name and PAN or Aadhaar of Tenant, if
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
available
 
 
 
 
i
Gross rent received/ receivable/ letable value
 
 
 
 
 
i
 
 
 
 
 
 
 
 
 
 
PROPERTY
 
ii
The amount of rent which cannot be realized
 
 
 
 
 
 
ii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
iii
Tax paid to local authorities
 
 
 
 
 
 
 
 
iii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
iv
Total (ii+iii)
 
 
 
 
 
 
 
 
 
 
 
iv
 
 
 
 
 
 
 
 
 
 
 
 
v
Annual Value (i – iv)  (nil, if self-occupied etc. as per section 23(2)of the Act)
 
v
 
 
 
 
 
 
 
 
 
 
 
 
vi
30% of Annual Value
 
 
 
 
 
 
 
 
vi
 
 
 
 
 
 
 
 
 
 
 
 
 
HOUSE
 
vii
Interest payable on borrowed capital
 
 
 
 
 
 
vii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
viii
Total (vi + vii)
 
 
 
 
 
 
 
 
viii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ix
Arrears/Unrealized Rent received during the year Less 30%
 
 
ix
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
x
Income chargeable under the head ‘House Property’ (v- viii + ix)
 
 
 
 
 
B2 (
)
 
 
 
 
 
 
 
 
 
 
 
 
 
(If loss, put the figure in negative)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
B3
Income from business or profession (enter value from E9 of schedule BP)
 
 
 
 
 
B3
 
 
 
 
 
 
 
 
 
 
B4
Income from Other Sources (drop down to be provided in e-filing utility specifying nature of
 
 
 
 
 
 
 
 
 
 
 
 
 
income) NOTE- Fill “Sch TDS2”  if applicable.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Less: Deduction u/s 57(iia) (in case of family pension only)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Less: Deduction u/s. 57(iv) [in case of interest received u/s. 56(2)(viii)]
 
 
 
 
 
B4
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
B5
Gross Total Income (B1+B2+B3+B4)
 
 
 
 
 
 
 
 
 
B5(
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART C–DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to  instructions  for limits  on  Amount  of  Deductions as  per Income-tax  Act)
 
 
(schedules to be provided by e-filing)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C1
 
 
 
 
80C
 
 
C2
 
80CCC
 
 
C3
80CCD (1)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C4
 
 
80CCD(1B)
 
 
C5
 
80CCD(2)
 
 
C6
80D
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details to be filled
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
in drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-filing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C7
 
 
 
80DD
 
 
C8
 
80DDB
 
 
C9
80E
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details to be filled in
 
 
 
 
(Details to be filled
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
drop down to be
 
 
 
 
in drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-filing
 
 
 
 
provided in e-filing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
 
 
 
 
utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C10
 
 
 
80EE
 
 
C11
 
80EEA
 
 
C12
80EEB
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C13
 
 
 
 
80G
 
 
C14
 
80GG
 
 
C15
80GGC
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details to be filled in
 
 
 
 
(Details to be filled
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
drop down to be
 
 
 
 
in drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-filing
 
 
 
 
provided in e-filing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
 
 
 
 
utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C16
 
 
 
80TTA
 
 
C17
 
80TTB
 
 
C18
80U
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C19
Total deductions (Add items C1 to C18)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C19
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C20
Taxable Total Income (B5 – C19 )
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C20
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART D – TAX COMPUTATIONS AND TAX STATUS
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D1
Tax payable on total income (C20
 
 
 
 
 
 
 
 
 
 
 
 
 
D1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D2
 
Rebate on 87A
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D3
Tax payable after Rebate (D1-D2)
 
 
 
 
 
 
 
 
 
 
 
 
 
D3
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D4
 
Health and Education Cess @ 4% on (D3)
 
 
 
 
 
 
 
 
 
D4
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D5
 
Total Tax, and Cess ( D3+D4)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D5
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D6
 
Relief u/s 89
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D6
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D7
 
Balance Tax after Relief  (D5 – D6)
 
 
 
 
 
 
 
 
 
 
 
 
 
D7
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


¹Hkkx IIµ[k.M 3(i)º
 
Hkkjr dk jkti=k % vlk/kj.k
15
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D8
Total Interest u/s 234A
 
 
 
 
D8
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D9
Total Interest u/s 234B
 
 
 
 
D9
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D10
Total Interest u/s 234C
 
 
 
 
D10
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D11
Fee u/s 234F
 
 
 
 
 
 
D11
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D12
Total Tax, Fee and Interest (D7 + D8 + D9 + D10 + D11)
 
 
 
D12
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D13
Total Advance Tax Paid
 
 
 
 
D13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D14
Total Self-Assessment Tax Paid
 
 
 
 
D14
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D15
Total TDS Claimed (total of column 4 of Schedule-TDS1 and column
6 of Schedule-TDS2)
 
D15
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D16
Total TCS Collected (total of column 5 of Schedule-TCS)
 
 
 
D16
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D17
Total Taxes Paid
(D13 + D14 + D15 +D16)
 
 
 
 
D17
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D18
Amount payable
(D12 – D17, If D12 > D17)
 
 
 
 
D18
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D19
Refund  (D17 – D12, If D17 > D12)
 
 
 
 
D19
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D20
Exempt income: For reporting purpose
 
 
 
 
D20
 
 
 
 
 
 
(NOTE – If Agricultural income exceeds Rs.5,000/-, other ITR, as applicable, has to be filed)
 
 
 
 
 
 
 
 
(Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section)
 
 
 
 
 
BANKACCOUNT
D21
Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sl.
 
IFS Code of the Bank
 
Name of the Bank
 
Account Number
 
[tick account(s)for refund]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
i
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION
 
COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD

 
S. Name of Business Business code Description No.
 
(i)

E1    Gross Turnover or Gross Receipts
 
 
 
 
a
Through  a/c  payee  cheque  or  a/c  payee  bank  draft  or  bank  electronic  clearing  system  or
 
E1a
 
 
 
 
prescribed electronic modes received before specified date
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
b
Any other mode
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E1b
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E2   Presumptive Income under section 44AD
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a
6% of E1a or the amount claimed to have been earned, whichever is higher
 
 
 
 
 
 
 
 
 
E2a
 
 
b
8% of E1b or the amount claimed to have been earned, whichever is higher
 
 
 
 
 
 
 
 
 
E2b
 
 
c
Total (a + b)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E2c
 
 
NOTE—If Income is less than the above percentage
of Gross Receipts, it is mandatory to have a tax audit under section 44AB
 
 
 
 
 
 
 
 
 
 
 
& other ITR, as applicable,  has to be filed
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S.
 
 
 
 
 
 
 
Name of Business
 
 
 
 
 
 
 
 
 
Business code
 
 
 
 
 
 
 
 
 
 
Description
 
No.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(i)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E3
Gross Receipts
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E3
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E4
Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned,
 
 
E4
 
 
 
 
 
 
 
whichever is higher
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE—If  Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB  & other ITR, as
 
 
 
 
 
 
 
 
 
 
 
applicable,  has to be filed
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
 
 
 
 
 
 
 
 
 
 
 
S.
 
 
 
 
 
 
 
Name of Business
 
 
 
 
 
 
 
 
 
Business code
 
 
 
 
 
 
 
 
 
 
Description
 
No.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(i)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E5
Gross Turnover or Gross Receipts relatable to presumptive income u/s. 44AE
 
 
 
 
 
 
 
 
 
E5
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Registration
 
 
Gross
 
Number of
 
Presumptive Income
 
 
 
 
Total
 
 
Income
 
Presumptive income u/s
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
No. of goods
 
 
Vehicle
 
months for
 
 
 
per month for the
 
 
Presumptive
 
 
claimed to
 
 
 
 
 
44AE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
carriage
 
 
Weight
 
which goods
 
 
 
 
good carriage
 
 
 
Income in
 
 
have been
 
 
Higher of (5) or (6)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
owned by
 
of goods
 
carriage was
 
(Computed @ Rs.1000
 
 
respect of the
 
 
actually
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
the assesse
 
carriage
 
 
owned
 
per ton per month in
 
 
Good Carriage
 
 
earned in
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(in MT)
 
 
 
 
 
 
 
 
case Gross Vehicle
 
 
(3*4)
 
 
 
 
 
respect of
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Weight of goods
 
 
 
 
 
 
 
 
 
 
 
 
goods
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
carriage exceeds
 
 
 
 
 
 
 
 
 
 
carriage
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
12MT, or else @
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

16
 
 
 
 
 
THE GAZETTE OF INDIA : EXTRAORDINARY
 
 
 
 
 
 
 
 
 
[PART II—SEC. 3(i)]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Rs.7500 per month)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(i)
(1)
 
(2)
 
(3)
 
(4)
 
(5)
 
 
(6)
 
 
 
(7)
 
 
 
(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Add row options as necessary  (At any time during the year the number of vehicles should not exceed 10 vehicles)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E6
Presumptive Income from Goods Carriage under section 44AE [total of column (7)]
 
 
 
 
 
E6
 
 
 
 
 
NOTE—If the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time exceed 10 then
 
 
 
 
 
 
 
other ITR, as applicable, has to be filed
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E7
Salary and interest paid to the partners, if any
 
 
 
 
 
 
 
 
 
 
 
E7
 
 
 
 
 
NOTE – This is to be filled up only by firms
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E8
Presumptive Income u/s 44AE (E6-E7)
 
 
 
 
 
 
 
 
 
 
 
E8
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E9
Income chargeable under Business or Profession (E2c+E4+E8 )
 
 
 
 
 
 
 
 
 
E9
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
 
 
 
 
 
 
 
 
 
 
 
Note – Please furnish the information below for each GSTIN No. separately
 
 
 
 
 
 
 
 
 
 
 
 
 
 
F1
GSTIN No(s).
 
 
 
 
 
 
 
 
 
 
 
 
F1
 
 
 
 
 
F2
Annual value of outward supplies as per the GST returns filed
 
 
 
 
 
 
F2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PARTICULARS OF CASH AND BANK TRANSACTIONS RELATING TO PRESUMPTIVE BUSINESS
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description
 
 
 
Cash
 
Bank (aggregate amount of all
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
the bank accounts)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G1
Opening Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G2
Receipts during the previous year
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(drop down to be provided in e-filing utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G3
Payments / Withdrawals during the previous year
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(drop down to be provided in e-filing utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G4
Closing Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE ►
Mandatory to fill for all cases where 44AD, 44ADA and 44AE is applicable or books of account not required to be maintained
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SCHEDULE IT  DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BSR Code
 
 
 
Date of Deposit (DD/MM/YYYY)
 
 
Challan No.
 
 
 
 
Tax paid
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Col  (1)
 
 
 
 
 
 
 
Col  (2)
 
 
Col  (3)
 
 
 
 
Col  (4)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R3
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE
Enter the totals of Advance tax and Self-Assessment tax  in   D13 & D14
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule TCS
Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
 
 
Sl No
Tax Collection Account
 
Name of the
 
 
Details of amount paid as
 
 
Tax Collected
 
 
Amount out of (4) being claimed
 
 
 
 
Number of the Collector
 
Collector
 
 
mentioned in Form 26AS
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1)
 
 
Col  (1)
 
 
Col  (2)
 
 
 
 
Col (3)
 
 
 
Col  (4)
 
 
 
 
Col  (5)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
i
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE ►
Please enter total of column (5) of Schedule-TCS in  D16
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
SCHEDULE TDS1
DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by
 
Employer(s)]
 
 
 
 
 
 
 
TAN
 
Name of the Employer
Income under Salary
Tax deducted
 
 
 
 
 
 
 
 
Col  (1)
 
Col  (2)
Col  (3)
Col  (4)
S1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S3
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

NOTE    Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule TDS2 in D15


¹Hkkx IIµ[k.M 3(i)º                                                      Hkkjr dk jkti=k % vlk/kj.k                                                                            17

 
SCHEDULE TDS2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form 16 A issued or Form 16C furnished by Deductor(s)]
 
 
Sl.
TAN of the
Unclaimed TDS brought
TDS of the current
TDS credit being claimed this Year
Corresponding receipt
TDS credit
No.
Deductor/ PAN
forward (b/f)
Fin. Year
(only if corresponding receipt is being
 
offered
being carried
 
 
of Tenant
 
 
 
offered for tax this year)
 
 
 
forward
 
 
 
 
 
Fin. Year in which
TDS b/f
TDS Deducted
TDS Claimed
Gross
 
Head of
 
 
 
 
 
 
deducted
 
 
 
Amount
 
Income
 
(1)
(2)
(3)
(4)
(5)
(6)
(7)
 
(8)
(9)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
i
 
 
 
 
 
 
 
 
 
 
 
 
ii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE
 
Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15
 
 
 
 
 
 
 
 
 
 
 
VERIFICATION
 
 
 
 
 
I, ____________________________________________son/ daughter of __________________________________ solemnly declare that to
 
the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as ___________ (drop down to be provided in e-filing utility)
and I am also competent to make this return and verify it. I am holding permanent account number
 
. (Please see instruction)
 

Place:
Signature here
 

Date :
 

 
 
 

FOR OFFICE USE ONLY
 
 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SEAL, DATE AND SIGNATURE OF RECEIVING OFFICIAL

 
 
 
 
 
STAMP RECEIPT NO.
 
 
 

 
 
 
 
 
 
 
 
HERE
 
 
 
 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
TRP PIN (10 Digit)
Name of TRP
 
Counter Signature of TRP

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 






















 

Amount to be paid to TRP


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
 
MINISTRY OF FINANCE
 
(Department of Revenue)
 
(CENTRAL BOARD OF DIRECT TAXES)
 
NOTIFICATION
 
New Delhi, the 3rd January, 2020
 
INCOME-TAX
 
G.S.R. 9(E).—In exercise of the powers conferred by section 139 read with section 295 of the Income-tax Act, 1961(43 of 1961), the Central Board of Direct Taxes hereby makes the following rules further to amend the Income-tax Rules, 1962, namely:—
 
1.                   Short title and commencement.—(1) These rules may be called the Income-tax (1st Amendment) Rules, 2020.
(2)  They shall come into force with effect from the 1st day of April, 2020.
 
2.                   In the Income-tax rules, 1962 (hereinafter referred to as the principal rules), in rule 12,−
 
(a)       in sub-rule (1),-
 
(I)          in the opening portion, for the figures “2019”, the figures “2020” shall be substituted;
 
(II)       in clause (a), in the proviso,-
 
(i)          in item (V), the word “or” occurring at the end shall be omitted;
 
(ii)        after item (VI), the following items shall be inserted, namely:-
 
“(VII) owns a house property in joint-ownership with two or more persons; or
 
(VIII) is required to furnish a return of income under seventh proviso to sub-section (1) of section 139.”;
 
(III)     in clause (ca), –
 
(ii)        in the proviso, after item (V), the following item shall be inserted, namely:-“(VI) owns a house property in joint-ownership with two or more persons.”;
 
(b)        in sub-rule (5), for the figures “2018”, the figures “2019” shall be substituted.
 
3.                   In the principal rules, in Appendix II, for Form “Sahaj (ITR-1)” and “Sugam (ITR-4)”, the following Forms shall, respectively, be substituted, namely:-
 
[Notification No. 01/2020/F. No. 370142/32/2019-TPL]
 
ANKUR GOYAL, Under Secy.
 
Note : The principal rules were published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (ii)VIDE notification number S.O.969(E), dated the 26th March, 1962 and last amended by the Income-tax (16th Amendment) Rules, 2019, VIDE notification number GSR. 960(E), dated 30th December, 2019.

¹Hkkx IIµ[k.M 3(i)º                                                      Hkkjr dk jkti=k % vlk/kj.k                                                                                    11


 
 
 
FORM


 
 
 
INDIAN INCOME TAX RETURN
Assessment Year
 
 
ITR-1
[For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having
 
Income from Salaries, one house property (single ownership), interest income, Family pension income etc.  and
 
 
 
SAHAJ
agricultural income upto Rs.5 thousand]
 
[Not for an individual who is either Director in a company or has invested in unlisted equity shares or has any
2020-21
brought forward / carry forward loss under the head ‘Income from House Property’ or has to furnish return under
 
seventh proviso to section 139(1) of the Income Tax Act]
 

(Refer instructions for eligibility)


 
PART A GENERAL INFORMATION
 
 
 
 
 
 
 
 
 
 
 
 
Name
 
Date of Birth
 
 
 
Aadhaar Number (12 digit)/Aadhaar Enrolment Id (28 digit) (If eligible for
PAN
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Aadhaar)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 






















































 
 
 
 
 
 
 
 
 
 
 
 
D
D
M
M
Y
Y
Y
Y
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Mobile No.
 
Email Address
Address:  Flat/Door/Block No.Name of Premises/Building/Village
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Road/Street/Post Office   Area/locality
 
Town/City/District
 
 
State
 
 
Country
 
 























































 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Pin code
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Do you have a valid Indian passport?
YES/NO (dropdown to be provided)
 
 
 
If Yes, provide the passport number
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Filed u/s (Tick)
139(1)-On or before due date,   139(4)-Belated,   139(5)-Revised,
119(2)(b)- after
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
[Please see instruction]
condonation of delay.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Or Filed  in response to notice
139(9),
142(1),148
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
u/s
 
 
If revised/defective, then enter Receipt No. and Date of filing original return
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
/
/
 
(DD/MM/YYYY)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If filed in response to notice u/s 139(9)/142(1)/148 or order u/s 119(2)(b)- enter Unique Number & Date of such Notice or Order
 
 
 
 
 
 
 
 
 
 
 
/
/
 


























































 
 
 
PART B  GROSS TOTAL INCOME
 
 
 
Whole- Rupee(  ) only
B1
Details of Employer: TAN of Employer (mandatory if tax is deducted), Name of employer, Nature of Employer),
 
 
 
 
 
Address of Employer, Town/City, State, PIN/ ZIP Code (If TAN is provided address details will be  prefilled)
 
Enter employer details here
 
i
Gross Salary  (ia + ib + ic)
 
 
 
i
 
 
 
 
S
 
a
Salary as per section 17(1)
ia
 
 
 
 
 
 
 
A
 
 
 
 
 
 
 
 
 
b
 
Value of perquisites as per section 17(2)
ib
 
 
 
 
 
 
 
L
 
 
 
 
 
 
 
 
 
 
c
Profit in lieu of salary as per section 17(3)
ic
 
 
 
 
 
 
 
A
 
 
 
 
 
 
 
 
R
 
(Add multiple rows for Gross Salary in case of more than one employer)
 
 
 
 
 
 
 
 
Y
ii
Total Gross Salary (from all employers)
 
 
 
ii
 
 
 
 
/
iii
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility)
iii
 
 
 
 
(Ensure that it is included in Total Gross Salary in (ii) above)
 
 
 
 
 
 
 
P
iv
Net Salary (ii – iii)
 
 
 
iv
 
 
 
 
E
v
Deductions u/s 16  (va + vb + vc)
 
 
 
v
 
 
 
 
N
 
a
Standard deduction u/s 16(ia)
va
 
 
 
 
 
 
S
 
b
Entertainment allowance u/s 16(ii)
vb
 
 
 
 
 
 
I
 
 
 
 
 
 
 
 
c
Professional tax u/s 16(iii)
vc
 
 
 
 
 
 
O
 
 
 
 
 
 
 
N
vi
Income chargeable under the head ‘Salaries’  (iv – v)
 
 
 
B1
 
 
 
 
 
Tick applicable optionSelf OccupiedLet OutDeemed Let Out, Address of property;
Enter tenant details here If Let out,
B2
Name and PAN, or Aadhaar of tenant
 
Town/City; State; PIN Code/ ZIP Code
 
 
 
 
 
 
 
(if available)
 
 
 
 
 
 
 
 
 
 
 
 
 
i
Gross rent received/ receivable/ letable value
 
 
 
i
 
 
 
 
PROPERTY
ii
The amount of rent which cannot be realized
ii
 
 
 
 
 
 
vi
30% of Annual Value
vi
 
 
 
 
 
 
 
iii
Tax paid to local authorities
iii
 
 
 
 
 
 
 
iv
Total (ii+iii)
iv
 
 
 
 
 
 
 
v
Annual Value (i – iv) [nil, if self -occupied etc. as per section 23(2)of the Act]
 
 
 
v
 
 
 
 
HOUSE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
vii
Interest payable on borrowed capital
vii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
viii
Total(vi+vii)
 
 
 
viii
 
 
 
 
 
ix
Arrears/Unrealised rent received during the year less 30%
 
 
 
ix
 
 
 
 
 
x
Income chargeable under the head ‘House Property’  (v – viii) + ix
 
 
 
B2 (
)
 
 
B3
Income from Other Sources (drop down to be provided in e-filing utility specifying nature of income)
 
 
 
 
 
 
Less: Deduction u/s 57(iia) (in case of family pension only)
 
 
 
 
 
 
 
 
 
Less: Deduction u/s. 57(iv) [in case of interest received u/s. 56(2)(viii)]
 
 
 
B3
 
B4
Gross Total Income (B1+B2+B3) (If loss, put the figure in negative)
 
 
 
B4 (
)
 
 


12
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
THE GAZETTE OF INDIA : EXTRAORDINARY
 
 
 
 
 
 
 
 
 
 
 
 
[PART II—SEC. 3(i)
 
 
 
 
 
 
 
 
PART C – DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer instructions for Deduction limit as per Income-tax Act)
 
 
 
 
 
 
 
 
 
80C
80CCC
80CCD(1)
 
80CCD(1B)
 
 
80CCD(2)
80D
80DD
80DDB
 
 
 
80E
 
 
 
80EE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details are to be filled
(Details are to be
(Details are to be filled
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
in the drop down to be
filled in the drop
in the drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-filing
down to be
provided in e-filing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
provided in e-filing
utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
 
 
 
 
 
80EEA
80EEB
80G
 
 
80GG
 
 
80GGA
 
 
 
80GGC
80TTA
80TTB
 
 
 
80U
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details are to
(Details are to
 
 
(Details are to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details are to
 
 
 
 
 
 
 
 
 
 
 
 
 
 
be filled in the
be filled in the
 
 
filled in the drop
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
be filled in the
 
 
 
 
 
 
 
 
 
 
 
 
 
 
drop down to
drop down to be
 
 
down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
be provided in
provided in  e-
 
 
provided in e-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
e-filing utility)
filing utility)
 
 
filing utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
filing utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total deductions
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Income
C2
 
 
 
 
(B4-C1)
 
 
 
Exempt Income: For reporting purpose
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and
 





























































 
(NOTE – If agricultural income exceeds Rs.5000/-, other ITR, as applicable, has to be filed)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
section
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART D – COMPUTATION OF TAX PAYABLE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D1
Tax payable on total
 
 
 
 
 
 
 
 
 
D2
 
Rebate u/s 87A
 
 
 
 
 
 
 
 
D3
 
 
Tax after Rebate
 
 
 
 
 
 
 
 
 
 
 
 
 
income
 
 
 
 
 
 
 
 
 
D4
 
Health and education
 
 
 
 
 
 
 
 
 
D5
Total Tax and Cess
 
 
 
 
 
 
 
 
D6
 
 
Relief u/s 89
 
 
 
 
 
 
 
 
 
 
 
 
 
Cess @ 4% on D3
 
 
 
 
 
 
 
 
 
D7
 
Interest u/s 234A
 
 
 
 
 
 
 
 
 
 
 
D8
 
Interest u/s 234B
 
 
 
 
 
 
 
 
D9
 
 
Interest u/s 234C
 
 
 
 
 
 
 
 
 
 
 
 
D10
 
Fee u/s 234F
 
 
 
 
 
 
 
 
 
 
 
D11
Total Tax, Fee and Interest (D5+D7+D8+D9+D10 – D6)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D12
 
Total Taxes Paid
 
 
 
 
 
 
 
 
 
 
 
D13
 
Amount payable
 
 
 
 
 
 
 
 
D14
 
 
Refund
 
 
 
 
 
 
 
 
 
 
 
 
 
 






















































 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(D11-D12) (if D11>D12)
 
 
 
 
 
 
 
 
 
 
 
 
(D12-D11) (if D12>D11)
 
 
 
 
 
 
 
 
 
PART E – OTHER INFORaMATION Details of all Bank Accounts held in India at any time during the previous year (excluding dormant
 
 
Sl.
 
 
IFS Code of the Bank
 
 
 
 
 
Name of the Bank
 
 
 
 
 
 
 
 
 
Account Number
 
 
 
 
 
 
(tick
account(s)for refund)
 
 
I
 
 
 
 
 
 
II
 
 
 
 
 





























































 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule-IT  Details of Advance Tax and Self-Assessment Tax payments
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BSR Code
 
 
 
 
 
 
 
 
 
Date of Deposit (DD/MM/YYYY)
 
 
 
 
Serial Number of Challan
 
 
 
 
 
Tax paid
 
 
 
 
 
 
 
 
 
 
 
Col
(1)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Col  (2)
 
 
 
 
 
 
 
Col
 
(3)
 
 
 
 
 
 
 
 
 
Col  (4)
 
 
R1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule-TDS Details of TDS/TCS [As per Form 16/16A/16C/27D issued by the Deductor(s)/ Employer(s)/ Payer(s)/ Collector(s)]
 
 
 
 
 
 
 
 
 
 
 
 
TAN of
 
Name of the Deductor/
 
Gross payment/ receipt  which is subject
 
 
Year of tax deduction/
 
Tax Deducted/
 
TDS/TCS credit out of
 
 
 
 
 
 
deductor/Collector or
 
 
 
Collector/Tenant
 
 
 
 
 
 
 
to tax deduction /collection
 
 
 
collection
 
 
 
 
 
 
collected
 
 
 
(5) claimed this Year
 































































 
 
 
 
 
 
 
Col (1)
 
 
 
 
Col (2)
 
 
 
 
 
 
 
 
 
 
Col (3)
 
 
 
 
Col  (4)
 
 
 
 
 
 
 
Col  (5)
 
 
 
 
Col (6)
 
 
T1
 
 
 
 
 
 
 
 
T2
 
 
 
 
 
 
 
 
 
VERIFICATION












































 
Stamp Receipt No., Seal,
 
I,
 
 
 
 
 
 
 
 
 
son/ daughter of
 
 
 
 
 
 
 
solemnly declare that to the best of my knowledge and belief, the information
 
 
Date & Sign of Receiving
 
given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am
 
 
 
 
 
 
Official
 
 
 
 
making this return in my capacity as ___________(drop down to be provided in e-filing utility) and I am also competent to make this return
 
 
 
 
 
 
 
 
 
 
 
 
 
 
and verify it. I am holding permanent account number
 
.(Please see instruction).
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Date:
 
Signature:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Identification No. of TRP
 
 
 
 
 
 
 
 
Name of TRP
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Counter Signature of TRP
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
If TRP is entitled for any reimbursement from the Government, amount thereof
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 






























































¹Hkkx IIµ[k.M 3(i)º                                                      Hkkjr dk jkti=k % vlk/kj.k                                                                            13


 
 
 
FORM


 
 
 
INDIAN INCOME TAX RETURN
Assessment Year

 
[For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto
 
 
 
 
 
 
 

ITR-4
Rs.50 lakh, one house property (single ownership), having income from business and profession
 
 
 
 
 
 
 

which is computed under sections 44AD, 44ADA or 44AE or Interest Income, Family pension etc.
 
 
 
 
 
 
 

SUGAM
 
 
 
 
 
 
 

and agricultural income upto Rs.5 thousand]
2
0
2
0

2
1

 

 
[Not for an individual who is either Director in a company or has invested in unlisted equity shares

 
 
 
 
 
 
 
 

 
or has any brought forward / carry forward loss under the head ‘Income from House Property’]
 
 
 
 
 
 
 

 
(Please refer instructions for eligibility)
 
 
 
 
 
 
 



 
PART A GENERAL INFORMATION
 
(A1) First Name
 
(A2) Middle Name
 
 
 
 
 
 
 
(A3) Last Name
 
 
 
 
 
 
 
(A4) Permanent Account
 
 
 
 
 
 
Number
 
 
 
 
 
 
 
 
 
 
 
 
 
(A5) Date of Birth/Formation (DD/MM/YYYY)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A6) Flat/Door/Block No.
 
 
 
 
 
 
 
 
 
 
 
 
 
(A7) Name of Premises/ Building/ Village
 
 
 
(A8) Road/Street/Post Office
 
 
 
 
 
 
 
(A9) Area/locality
 
 
 
 
 
 
(A10) Town/City/District
 
 
 
 
 
 
 
(A11) State
 
 
 
 
 
 
 
 
(A12) Country
 
 
 
 
 
 
 
(A13) Pin code/Zip code
 
 
 
 
 
 
 





























































(A14) Aadhaar Number (12 digit)/ Aadhaar Enrolment Id (28 digit) (if eligible for Aadhaar)
 
 
 
 
 
 
 
(A15) Status
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
IndividualHUF
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Firm (other than LLP)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A16) Residential/Office Phone Number with STD code/
 
 
 
 
 
 
 
 
(A17) Mobile No. 2
 
 
 
 
 
 
 
(A18) Email Address-1 (self)
 
 
 
Mobile No.1
 
 
 
 
Email Address -2


















































 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A19) Do you have a valid Indian
 
Yes/ No (dropdown to be
If Yes, provide the passport Number
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
















































Passport
 
provided)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A20) Filed u/s (Tick)
 
 
 
 
139(1)On or before due date,139(4)-After due date,139(5)-Revised Return,
[Please see instruction]
 
 
 
 
119(2)(b)- after condonation of delay
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Or Filed in response to notice u/s
 
 
 
 
139(9)142(1)148153A153C
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A21) Are you filing return of income under Seventh proviso to section 139(1) (Not applicable in case of Firm) – (Tick)YesNo
 
 
 
If yes, please furnish following information
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Have you deposited amount or aggregate of amounts exceeding Rs. 1 Crore in one or more current account
Amount (Rs) (If Yes)



























































during the previous year? (Yes/No)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Have you incurred expenditure of an amount or aggregate of amount exceeding Rs. 2 lakhs for travel to a foreign
Amount (Rs) (If Yes)
country for yourself or for any other person
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Have you incurred expenditure of amount or aggregate of amount exceeding Rs. 1 lakh on consumption of
Amount (Rs) (If Yes)
electricity during the previous year? (Yes/No)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A22)If revised/defective then enter Receipt No. and
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
/
 
 
 
 
/
 
 
Date of filing of original return (DD/MM/YYYY)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A23)If filed in response to notice u/s 139(9) /142(1)/148/153A/153C or order u/s 119(2)(b)- enter
 
 
 
 
 
 
 
 
 
/
 
/
 
 
 
 
 
 
 
 
Unique Number & Date of such Notice or Order
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A24)) Details of a representative assessee, if applicable
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1)
Name of the representative
(2)
 
Capacity of the representative
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(3)
 
Address of the representative
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(4)
 
Permanent Account Number (PAN)/ Aadhaar of the representative
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A25)
Whether you are Partner in a firm? (Tick)YesNo
 
 
 
 
 
 
If yes, please furnish following information
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S. No.
Name of Firm
PAN
 
 
 
 
 
(i)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(A26)
Particulars of persons who were partners in the firm (Applicable in case of Firm)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Aadhaar Number
 
 






























































 
 
 
 
S. No.
Name and Address
 
 
 
 
Percentage of
 
PAN
 
 
 
/ Enrolment Id
Rate of Interest on
 
 
Remuneration
 
 
 
 
 
 
 
 
share
 
 
 
 
(if eligible for
Capital
 
 
 
 
 
 
 
 
 
 
paid/ payable





























 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Aadhaar)
 
 
 
(i)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART B  GROSS TOTAL INCOME
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Whole- Rupee(
`
) only
 
 
 
 
 
 
 
 
 
 
 
B1
Details of Employer: TAN of Employer (mandatory if tax is deducted), Name of employer,
Enter Employer details here
 
 
 
 
 
 
Nature of Employer, Address of Employer, Town/City, State, PIN/ ZIP Code (If TAN is
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided name and address will be pre-filed)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
i
Gross Salary
i
 


14
 
 
 
 
 
 
 
 
THE GAZETTE OF INDIA : EXTRAORDINARY
 
 
 
 
 
[PART II—SEC. 3(i)]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a
Salary as per section 17(1)
 
 
 
 
 
 
ia
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
b
Value of perquisites as per section 17(2)
 
 
ib
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
c
Profit in lieu of salary as per section 17(3)
 
 
ic
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Add multiple rows for Gross Salary in case of more than one employer)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total Gross Salary (from all employers)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ii
Less allowances to the extent exempt u/s 10 (drop down to be provided in e-filing utility)
ii
 
 
 
 
 
 
 
 
 
 
PENSION
 
 
 
(Ensure that it is included in Total Gross Salary in (ii) above  )
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
iii
Net Salary (i – ii)
 
 
 
 
 
 
 
 
 
 
 
iii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
iv
Deductions u/s 16 (iva + ivb+ivc)
 
 
 
 
 
 
 
 
 
 
 
iv
 
 
 
 
 
 
 
 
 
 
/
 
 
 
 
a
 
Standard deduction u/s 16(ia)
 
 
 
 
 
 
iva
 
 
 
 
 
 
 
 
 
 
 
 
SALARY
 
 
 
 
b
Entertainment allowance u/s 16(ii)
 
 
ivb
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
c
Professional tax u/s 16(iii)
 
 
 
 
 
 
 
 
ivc
 
 
 
 
 
 
 
 
 
 
 
 
 
 
v
Income chargeable under the head ‘Salaries’ (iii – iv)
 
 
 
 
 
B1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(NOTE-  Fill “Sch TDS1” if applicable )
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
B2
 
Tick applicable option  Self OccupiedLet OutDeemed Let Out
 
Enter Tenant details here If Let out,
 
 
 
 
Address
of property; Town/City; State; PIN Code/ ZIP Code
 
 
 
 
 
Name and PAN or Aadhaar of Tenant, if
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
available
 
 
 
 
i
Gross rent received/ receivable/ letable value
 
 
 
 
 
i
 
 
 
 
 
 
 
 
 
 
PROPERTY
 
ii
The amount of rent which cannot be realized
 
 
 
 
 
 
ii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
iii
Tax paid to local authorities
 
 
 
 
 
 
 
 
iii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
iv
Total (ii+iii)
 
 
 
 
 
 
 
 
 
 
 
iv
 
 
 
 
 
 
 
 
 
 
 
 
v
Annual Value (i – iv)  (nil, if self-occupied etc. as per section 23(2)of the Act)
 
v
 
 
 
 
 
 
 
 
 
 
 
 
vi
30% of Annual Value
 
 
 
 
 
 
 
 
vi
 
 
 
 
 
 
 
 
 
 
 
 
 
HOUSE
 
vii
Interest payable on borrowed capital
 
 
 
 
 
 
vii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
viii
Total (vi + vii)
 
 
 
 
 
 
 
 
viii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ix
Arrears/Unrealized Rent received during the year Less 30%
 
 
ix
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
x
Income chargeable under the head ‘House Property’ (v- viii + ix)
 
 
 
 
 
B2 (
)
 
 
 
 
 
 
 
 
 
 
 
 
 
(If loss, put the figure in negative)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
B3
Income from business or profession (enter value from E9 of schedule BP)
 
 
 
 
 
B3
 
 
 
 
 
 
 
 
 
 
B4
Income from Other Sources (drop down to be provided in e-filing utility specifying nature of
 
 
 
 
 
 
 
 
 
 
 
 
 
income) NOTE- Fill “Sch TDS2”  if applicable.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Less: Deduction u/s 57(iia) (in case of family pension only)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Less: Deduction u/s. 57(iv) [in case of interest received u/s. 56(2)(viii)]
 
 
 
 
 
B4
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
B5
Gross Total Income (B1+B2+B3+B4)
 
 
 
 
 
 
 
 
 
B5(
)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART C–DEDUCTIONS AND TAXABLE TOTAL INCOME (Refer to  instructions  for limits  on  Amount  of  Deductions as  per Income-tax  Act)
 
 
(schedules to be provided by e-filing)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C1
 
 
 
 
80C
 
 
C2
 
80CCC
 
 
C3
80CCD (1)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C4
 
 
80CCD(1B)
 
 
C5
 
80CCD(2)
 
 
C6
80D
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details to be filled
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
in drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-filing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C7
 
 
 
80DD
 
 
C8
 
80DDB
 
 
C9
80E
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details to be filled in
 
 
 
 
(Details to be filled
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
drop down to be
 
 
 
 
in drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-filing
 
 
 
 
provided in e-filing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
 
 
 
 
utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C10
 
 
 
80EE
 
 
C11
 
80EEA
 
 
C12
80EEB
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C13
 
 
 
 
80G
 
 
C14
 
80GG
 
 
C15
80GGC
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(Details to be filled in
 
 
 
 
(Details to be filled
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
drop down to be
 
 
 
 
in drop down to be
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
provided in e-filing
 
 
 
 
provided in e-filing
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
utility)
 
 
 
 
utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C16
 
 
 
80TTA
 
 
C17
 
80TTB
 
 
C18
80U
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C19
Total deductions (Add items C1 to C18)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C19
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C20
Taxable Total Income (B5 – C19 )
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
C20
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PART D – TAX COMPUTATIONS AND TAX STATUS
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D1
Tax payable on total income (C20
 
 
 
 
 
 
 
 
 
 
 
 
 
D1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D2
 
Rebate on 87A
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D3
Tax payable after Rebate (D1-D2)
 
 
 
 
 
 
 
 
 
 
 
 
 
D3
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D4
 
Health and Education Cess @ 4% on (D3)
 
 
 
 
 
 
 
 
 
D4
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D5
 
Total Tax, and Cess ( D3+D4)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D5
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D6
 
Relief u/s 89
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D6
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D7
 
Balance Tax after Relief  (D5 – D6)
 
 
 
 
 
 
 
 
 
 
 
 
 
D7
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 


¹Hkkx IIµ[k.M 3(i)º
 
Hkkjr dk jkti=k % vlk/kj.k
15
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D8
Total Interest u/s 234A
 
 
 
 
D8
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D9
Total Interest u/s 234B
 
 
 
 
D9
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D10
Total Interest u/s 234C
 
 
 
 
D10
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D11
Fee u/s 234F
 
 
 
 
 
 
D11
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D12
Total Tax, Fee and Interest (D7 + D8 + D9 + D10 + D11)
 
 
 
D12
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D13
Total Advance Tax Paid
 
 
 
 
D13
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D14
Total Self-Assessment Tax Paid
 
 
 
 
D14
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D15
Total TDS Claimed (total of column 4 of Schedule-TDS1 and column
6 of Schedule-TDS2)
 
D15
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D16
Total TCS Collected (total of column 5 of Schedule-TCS)
 
 
 
D16
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D17
Total Taxes Paid
(D13 + D14 + D15 +D16)
 
 
 
 
D17
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D18
Amount payable
(D12 – D17, If D12 > D17)
 
 
 
 
D18
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D19
Refund  (D17 – D12, If D17 > D12)
 
 
 
 
D19
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
D20
Exempt income: For reporting purpose
 
 
 
 
D20
 
 
 
 
 
 
(NOTE – If Agricultural income exceeds Rs.5,000/-, other ITR, as applicable, has to be filed)
 
 
 
 
 
 
 
 
(Drop down to be provided in e-filing utility mentioning nature of exempt income, relevant clause and section)
 
 
 
 
 
BANKACCOUNT
D21
Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Sl.
 
IFS Code of the Bank
 
Name of the Bank
 
Account Number
 
[tick account(s)for refund]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
i
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
SCHEDULE BP – DETAILS OF INCOME FROM BUSINESS OR PROFESSION
 
COMPUTATION OF PRESUMPTIVE BUSINESS INCOME UNDER SECTION 44AD

 
S. Name of Business Business code Description No.
 
(i)

E1    Gross Turnover or Gross Receipts
 
 
 
 
a
Through  a/c  payee  cheque  or  a/c  payee  bank  draft  or  bank  electronic  clearing  system  or
 
E1a
 
 
 
 
prescribed electronic modes received before specified date
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
b
Any other mode
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E1b
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E2   Presumptive Income under section 44AD
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
a
6% of E1a or the amount claimed to have been earned, whichever is higher
 
 
 
 
 
 
 
 
 
E2a
 
 
b
8% of E1b or the amount claimed to have been earned, whichever is higher
 
 
 
 
 
 
 
 
 
E2b
 
 
c
Total (a + b)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E2c
 
 
NOTE—If Income is less than the above percentage
of Gross Receipts, it is mandatory to have a tax audit under section 44AB
 
 
 
 
 
 
 
 
 
 
 
& other ITR, as applicable,  has to be filed
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
COMPUTATION OF PRESUMPTIVE INCOME FROM PROFESSIONS UNDER SECTION 44ADA
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S.
 
 
 
 
 
 
 
Name of Business
 
 
 
 
 
 
 
 
 
Business code
 
 
 
 
 
 
 
 
 
 
Description
 
No.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(i)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E3
Gross Receipts
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E3
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E4
Presumptive Income under section 44ADA (50% of E3) or the amount claimed to have been earned,
 
 
E4
 
 
 
 
 
 
 
whichever is higher
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE—If  Income is less than 50% of Gross Receipts, it is mandatory to have a tax audit under 44AB  & other ITR, as
 
 
 
 
 
 
 
 
 
 
 
applicable,  has to be filed
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
COMPUTATION OF PRESUMPTIVE INCOME FROM GOODS CARRIAGES UNDER SECTION 44AE
 
 
 
 
 
 
 
 
 
 
 
S.
 
 
 
 
 
 
 
Name of Business
 
 
 
 
 
 
 
 
 
Business code
 
 
 
 
 
 
 
 
 
 
Description
 
No.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(i)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E5
Gross Turnover or Gross Receipts relatable to presumptive income u/s. 44AE
 
 
 
 
 
 
 
 
 
E5
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Registration
 
 
Gross
 
Number of
 
Presumptive Income
 
 
 
 
Total
 
 
Income
 
Presumptive income u/s
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
No. of goods
 
 
Vehicle
 
months for
 
 
 
per month for the
 
 
Presumptive
 
 
claimed to
 
 
 
 
 
44AE
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
carriage
 
 
Weight
 
which goods
 
 
 
 
good carriage
 
 
 
Income in
 
 
have been
 
 
Higher of (5) or (6)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
owned by
 
of goods
 
carriage was
 
(Computed @ Rs.1000
 
 
respect of the
 
 
actually
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
the assesse
 
carriage
 
 
owned
 
per ton per month in
 
 
Good Carriage
 
 
earned in
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(in MT)
 
 
 
 
 
 
 
 
case Gross Vehicle
 
 
(3*4)
 
 
 
 
 
respect of
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Weight of goods
 
 
 
 
 
 
 
 
 
 
 
 
goods
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
carriage exceeds
 
 
 
 
 
 
 
 
 
 
carriage
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
12MT, or else @
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

16
 
 
 
 
 
THE GAZETTE OF INDIA : EXTRAORDINARY
 
 
 
 
 
 
 
 
 
[PART II—SEC. 3(i)]
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Rs.7500 per month)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(i)
(1)
 
(2)
 
(3)
 
(4)
 
(5)
 
 
(6)
 
 
 
(7)
 
 
 
(a)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(b)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Add row options as necessary  (At any time during the year the number of vehicles should not exceed 10 vehicles)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E6
Presumptive Income from Goods Carriage under section 44AE [total of column (7)]
 
 
 
 
 
E6
 
 
 
 
 
NOTE—If the profits are lower than prescribed under S.44AE or the number of Vehicles owned at any time exceed 10 then
 
 
 
 
 
 
 
other ITR, as applicable, has to be filed
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E7
Salary and interest paid to the partners, if any
 
 
 
 
 
 
 
 
 
 
 
E7
 
 
 
 
 
NOTE – This is to be filled up only by firms
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E8
Presumptive Income u/s 44AE (E6-E7)
 
 
 
 
 
 
 
 
 
 
 
E8
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
E9
Income chargeable under Business or Profession (E2c+E4+E8 )
 
 
 
 
 
 
 
 
 
E9
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
INFORMATION REGARDING TURNOVER/GROSS RECEIPT REPORTED FOR GST
 
 
 
 
 
 
 
 
 
 
 
Note – Please furnish the information below for each GSTIN No. separately
 
 
 
 
 
 
 
 
 
 
 
 
 
 
F1
GSTIN No(s).
 
 
 
 
 
 
 
 
 
 
 
 
F1
 
 
 
 
 
F2
Annual value of outward supplies as per the GST returns filed
 
 
 
 
 
 
F2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
PARTICULARS OF CASH AND BANK TRANSACTIONS RELATING TO PRESUMPTIVE BUSINESS
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Description
 
 
 
Cash
 
Bank (aggregate amount of all
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
the bank accounts)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G1
Opening Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G2
Receipts during the previous year
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(drop down to be provided in e-filing utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G3
Payments / Withdrawals during the previous year
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(drop down to be provided in e-filing utility)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
G4
Closing Balance
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE ►
Mandatory to fill for all cases where 44AD, 44ADA and 44AE is applicable or books of account not required to be maintained
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SCHEDULE IT  DETAILS OF ADVANCE TAX AND SELF ASSESSMENT TAX PAYMENTS
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
BSR Code
 
 
 
Date of Deposit (DD/MM/YYYY)
 
 
Challan No.
 
 
 
 
Tax paid
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Col  (1)
 
 
 
 
 
 
 
Col  (2)
 
 
Col  (3)
 
 
 
 
Col  (4)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
R3
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE
Enter the totals of Advance tax and Self-Assessment tax  in   D13 & D14
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Schedule TCS
Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
 
 
Sl No
Tax Collection Account
 
Name of the
 
 
Details of amount paid as
 
 
Tax Collected
 
 
Amount out of (4) being claimed
 
 
 
 
Number of the Collector
 
Collector
 
 
mentioned in Form 26AS
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
(1)
 
 
Col  (1)
 
 
Col  (2)
 
 
 
 
Col (3)
 
 
 
Col  (4)
 
 
 
 
Col  (5)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
i
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
ii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE ►
Please enter total of column (5) of Schedule-TCS in  D16
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
SCHEDULE TDS1
DETAILS OF TAX DEDUCTED AT SOURCE FROM SALARY [As per Form 16 issued by
 
Employer(s)]
 
 
 
 
 
 
 
TAN
 
Name of the Employer
Income under Salary
Tax deducted
 
 
 
 
 
 
 
 
Col  (1)
 
Col  (2)
Col  (3)
Col  (4)
S1
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S2
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
S3
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

NOTE    Enter the total of column 4 of Schedule-TDS1 and column 6 of Schedule TDS2 in D15


¹Hkkx IIµ[k.M 3(i)º                                                      Hkkjr dk jkti=k % vlk/kj.k                                                                            17

 
SCHEDULE TDS2 DETAILS OF TAX DEDUCTED AT SOURCE ON INCOME OTHER THAN SALARY [As per Form 16 A issued or Form 16C furnished by Deductor(s)]
 
 
Sl.
TAN of the
Unclaimed TDS brought
TDS of the current
TDS credit being claimed this Year
Corresponding receipt
TDS credit
No.
Deductor/ PAN
forward (b/f)
Fin. Year
(only if corresponding receipt is being
 
offered
being carried
 
 
of Tenant
 
 
 
offered for tax this year)
 
 
 
forward
 
 
 
 
 
Fin. Year in which
TDS b/f
TDS Deducted
TDS Claimed
Gross
 
Head of
 
 
 
 
 
 
deducted
 
 
 
Amount
 
Income
 
(1)
(2)
(3)
(4)
(5)
(6)
(7)
 
(8)
(9)
 
 
 
 
 
 
 
 
 
 
 
 
 
 
i
 
 
 
 
 
 
 
 
 
 
 
 
ii
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
NOTE
 
Enter the total of column 6 of Schedule TDS2 and column 4 of Schedule-TDS1 in D15
 
 
 
 
 
 
 
 
 
 
 
VERIFICATION
 
 
 
 
 
I, ____________________________________________son/ daughter of __________________________________ solemnly declare that to
 
the best of my knowledge and belief, the information given in the return is correct and complete and is in accordance with the provisions of the Income-tax Act, 1961. I further declare that I am making returns in my capacity as ___________ (drop down to be provided in e-filing utility)
and I am also competent to make this return and verify it. I am holding permanent account number
 
. (Please see instruction)
 

Place:
Signature here
 

Date :
 

 
 
 

FOR OFFICE USE ONLY
 
 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
SEAL, DATE AND SIGNATURE OF RECEIVING OFFICIAL

 
 
 
 
 
STAMP RECEIPT NO.
 
 
 

 
 
 
 
 
 
 
 
HERE
 
 
 
 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
If the return has been prepared by a Tax Return Preparer (TRP) give further details as below:

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
TRP PIN (10 Digit)
Name of TRP
 
Counter Signature of TRP

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 

 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 






















 

Amount to be paid to TRP


 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064
 
and Published by the Controller of Publications, Delhi-110054.Published by the Controller of Publications, Delhi-110054.
TRP PIN (10 Digit)Name of TRP Counter Signature of TRP
                  
                  
 

Amount to be paid to TRP

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