(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:—
- Short title and commencement.—(1) These rules may be called the Income-tax (1st Amendment) Rules, 2020.
- 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 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 ( | ) |
| (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 |
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 @ |
| 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: | |||||||||||||||||||||
| 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
