A.Y.

2013-14

Click on the sheets below

PART A - GENERAL
NATURE OF BUSINESS
PART BS
PART PL
PART - A OI
QUANTITATIVE_DETAILS
PARTB - TI - TTI - SAL
HOUSE_PROPERTY
BP
DPM_DOA
DEP_DCG
ESR
CG-OS
CYLA-BFLA
CFL
10A
80G
80_
AMT
AMTC

Select
applicable
sheets below by
choosing Y/N
and Click on
Apply

Personal Info., Filing Status, Audit Info

NatureOfBusiness
PartA-BS
PartA-P & L
PartA -OI
PartA-QD
PartB-TI,PartB-TTI,Verification,Schedule S
Schedule HP
Schedule BP
Schedule DPM, Schedule DOA
Schedule DEP, Schedule DCG
Schedule ESR
Schedule CG, Schedule OS
Schedule CYLA, Schedule BFLA
ScheduleCFL
Schedule 10A, 10AA, 10B,10BA
Schedule 80G
Schedule80-IA,IB,IC,VIA
ScheduleAMT
ScheduleAMTC

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

21 SPI - SI - IF

Schedule SPI, Schedule SI, Schedule IF

22 EI

Schedule EI

23
24
25
26
27
28

Schedule IT
Schedule FSI
Schedule TR,Schedule FA
Schedule TDS, Schedule TCS
Schedule 5A
Schedule AL

Y
Y
Y
Y
Y
Y

1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20

IT
FSI
TR_FA
TDS-TCS
SCH5A
AL

Select sheets to
print and click
apply

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

ScheduleName

Appli
cable
YN

GENERAL
NATURE OF BUSINESS

PartA_Gen1
Nature of business

Y
Y

BALANCE_SHEET

PartA-BS

PROFIT_LOSS

PartA-P & L

OTHER_INFORMATION
PartA-OI
QUANTITATIVE_DETAILS PartA-QD

Y
Y

PART_B
PART_B
HOUSE_PROPERTY
BP
DPM_DOA
DPM_DOA
DEP_DCG
DEP_DCG
ESR
CG_OS
CG_OS
CYLA BFLA
CYLA BFLA
CFL
10A
10A
10A
10A
80G
80_
80_
80_
80_
AMT
AMTC
SPI - SI - IF

PartB-TI
PartB-TTI
ScheduleHP
ScheduleBP
ScheduleDPM
ScheduleDOA
ScheduleDEP
ScheduleDCG
ScheduleESR
ScheduleCG
ScheduleOS
ScheduleCYLA
ScheduleBFLA
ScheduleCFL
Schedule10A
Schedule10AA
Schedule10B
Schedule10BA
Schedule80G
Schedule80_IA
Schedule80_IB
Schedule80_IC
ScheduleVIA
Schedule AMT
Schedule AMTC
ScheduleSPI

Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y
Y

SPI - SI - IF

ScheduleSI

SPI - SI - IF

ScheduleIF

EI
IT
FSI
TR
FA
TDS_TCS

ScheduleEI
ScheduleIT

Y
Y
Y
Y
Y
Y

Schedule FSI
ScheduleTR
ScheduleFA
ScheduleTDS1

TDS_TCS
TDS_TCS
SCH5A
AL

ScheduleTDS2
ScheduleTCS
Schedule 5A
Schedule AL

Y
Y
Y
Y

Description
Click on applicable links to navigate to the respective sheet / schedule.
Click on any of the links on this page to navigate to the respective schedules.
Nature of business or profession, if more than one tradenames please specify upto 3 tradenames
BALANCE SHEET AS ON 31ST DAY OF MARCH, 2008(fill items 1 to 5 in a case where regular
books of accounts are maintained, otherwise fill item 6)
Profit and Loss Account for the previous year 2006-07(fill items 1 to 51 in a case where regular
books of accounts are maintained, otherwise fill item 52)
Other Information (optional in a case not liable for audit under section 44AB)
Quantitative details (optional in a case not liable for audit under section 44AB)
Computation of total income
Computation of tax liability on total income
Details of Income from House Property
Computation of income from business or profession
Depreciation on Plant and Machinery
Depreciation on other assets
Summary of depreciation on assets
Deemed Capital Gains on sale of depreciable assets
Deduction under section 35
Capital Gains
Income from other sources
Details of Income after set-off of current years losses
Details of Income after Set off of Brought Forward Losses of earlier years
Details of Losses to be carried forward to future Years
Deduction under section 10A
Deduction under section 10AA
Deduction under section 10B
Deduction under section 10BA
Details of donations entitled for deduction under section 80G
Deductions under section 80-IA
Deductions under section 80-IB
Deductions under section 80-IC
Deductions under Chapter VI-A
Schedule AMT
Schedule AMTC
Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section
code and rate of tax]
Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section
code and rate of tax]
Income chargeable to Income tax at special rates IB [Please see instruction Number-9(iii) for section
code and rate of tax]
Details of Exempt Income (Income not to be included in Total Income)
Details of Advance Tax and Self Assessment Tax Payments of Income-tax
Schedule FSI
Schedule TR Details of Tax Relief claimed under Section 90 or Section 90A or Section 91.
Schedule FA Details of foreign assets
Details of Tax Deducted at Source on Income [As per Form 16 A issued by Deductor(s)]

Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
Schedule 5A
Schedule AL

FORM

ITR-4

INDIAN INCOME TAX RETURN

[For indls and HUFs having income from a proprietory business or profession]
(Please see Rule 12 of the Income Tax-Rules,1962)
(Also see attached Instructions)

PERSONAL INFORMATION

First Name

Middle Name

Flat / Door / Block No

Assessment Year
2013-14

Last Name

PAN

Name of Premises / Building / Village

Status (I-Individual,H-HUF)
I - Individual

Road / Street / Post Office

Area / Locality

Town/City/District

State

Country

(Select)

(Select)

Email Address-1
(self)

Email Address - 2

Date of birth
(DD/MM/YYYY)
(in case of individual)
00/00/0000

Mobile No 1 (Std code) Residential/

Office Phone
Number

Pin
Code

Mobile No- Employer

2
Category

NA
Return filed under section
11 - On or before due date u/s 139(1)

Income Tax Ward/Circle

AUDIT INFORMATION

FILING STATUS

Whether original or revised return?

If revised, enter Receipt no and Date of
filing original return (DD/MM/YYYY)
If u/s 139(9) - defective return, Enter
Original Ack No

Date
(DD/MM/YYYY
)

If u/s 139(9) - defective return, Enter

Notice No and Notice Date

Enter Notice
Date

Are you governed by Portuguese Civil Code?

(Select)
Residential Status
Whether this return is being filed by a representative assessee? If yes, please furnish
following information
a
Name of the representative
b
Address of the representative
c
Permanent Account Number (PAN) of the representative
Are you liable to maintain accounts as per section 44AA? (Select)
(Select)
Are you liable for audit under section 44AB? (Select) If yes, furnish following informationa

Date of furnishing
of the audit report.

Sex
(Select)
M-Male

O-Original

RES - Resident
N-No

(Select)

(DD/MM/YYYY)

Name of the auditor signing the tax audit report

Membership no.of the auditor

Name of the auditor (proprietorship/ firm)

Permanent Account Number (PAN) of the proprietorship/ firm

Date of audit report.

(DD/MM/YYYY)

Whether taxpayer is liable to furnish a report under section 92E?

(Select)

NATU
RE OF
BUSIN
ESS

NATURE OF BUSINESS OR PROFESSION, IF MORE THAN

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

PPLICATION OF FUNDS

SOURCES OF FUNDS

Part A-BS

BALANCE SHEET AS ON 31ST DAY OF MARCH, 2013 OF THE PROPRIETORY BUSINESS OR

PROFESSION (fill items 1 to 5 in a case where regular books of accounts are maintained, otherwise fill
item 6)

1 Proprietors fund
a Proprietors capital
b Reserves and Surplus
i Revaluation Reserve
ii Capital Reserve
iii Statutory Reserve
iv Any other Reserve
v Total (bi + bii + biii + biv)
c
Total proprietors fund (a + bv)
2 Loan funds
a Secured loans
i Foreign Currency Loans
ii Rupee Loans
A From Banks
B From others
C Total ( iiA + iiB)
iii Total (ai + aiiC)
b Unsecured loans (including deposits)
i From Banks
ii From others
iii Total (bi + bii)
c
Total Loan Funds (aiii + biii)
3 Deferred tax liability
4 Sources of funds (1c + 2c +3)
1 Fixed assets
a Gross: Block
b Depreciation
c Net Block (a b)
d Capital work-in-progress
e Total (1c + 1d)
2 Investments
a Long-term investments
i Government and other Securities - Quoted
ii Government and other Securities Unquoted
iii Total (ai + aii)
b Short-Term investments
i Equity Shares, (incl share application money
ii Preference Shares
iii Debenture
iv Total (bi + bii + biii)
c Total investments (aiii + biv)
3 Current assets, loans and advances
a Current assets
i Inventories
A Stores/consumables including packing
material
B Raw materials
C Stock-in-process
D Finished Goods/Traded Goods
E Total (iA + iB + iC + iD)
ii Sundry Debtors
iii Cash and Bank Balances
A Cash-in-hand
B Balance with bank

a
bi
bii
biii
biv
bv
1c

0
0

aiii

biii
2c
3
4

0
0

1e

aiii

biv
2c

0
0

iE
aii

ai
iiA
iiB
iiC

bi
bii

1a
1b
1c
1d

ai
aii
bi
bii
biii

iA
iB
iC
iD

iiiA
iiiB

APPLICATION OF FUNDS

C Total (iiiA + iiiB)

iv Other Current Assets
v Total current assets (iE + aii + iiiC + aiv)
b Loans and advances
i Advances recoverable in cash or in kind or for
value to be received
ii Deposits, loans and advances to corporates and
others
iii Balance with Revenue Authorities
iv Total (bi + bii + biii)
c Total of current assets, loans and advances (av + biv)
d Current liabilities and provisions
i
Current liabilities
A Sundry Creditors
B Liability for Leased Assets
C Interest Accrued on above
D Interest accrued but not due on loans
E Total (iA + iB + iC + iD)
ii Provisions
A Provision for Income Tax
B Provision for Wealth Tax
C Provision for Leave
encashment/Superannuation/Gratuity

NO ACCOUNT
CASE

D Other Provisions
E Total (iiA + iiB + iiC + iiD )
iii Total (iE + iiE)
e Net current assets (3c diii)
a Miscellaneous expenditure not written off or
adjusted

iiiC
aiv
av

biv
3c

0
0

iE

iiE
diii
3e

0
0
0

4d
5

0
0

bi
bii
biii

iA
iB
iC
iD
iiA
iiB
iiC
iiD

4a

b Deferred tax asset

4b
c Profit and loss account / Accumulated balance
4c
d Total (4a + 4b + 4c)
5 Total, application of funds (1e + 2c + 3e +4d)
In a case where regular books of account of business or profession are not
maintained -furnish the following information as on 31st day of March, 2013, in
6 respect of business or profession)
a
Amount of total sundry debtors
b
Amount of total sundry creditors
c
Amount of total stock-in-trade
d
Amount of the cash balance

6a
6b
6c
6d

Part A-P& L

Profit and Loss Account for the previous year 2012-13 of the proprietory business
(fill items 1 to 50 in a case where regular books of accounts are maintained, otherwise fill item 51)

CREDITS TO PROFIT AND LOSS ACCOUNT

1 Sales/ Gross receipts of business or profession (Net of returns and refunds and
duty or tax, if any)
2 Duties, taxes and cess, received or receivable, in respect of goods and services sold
or supplied
a Union Excise duties
2a
b Service tax
2b
c VAT/ Sales tax
2c
d Any other duty, tax and cess
2d
e Total of duties, taxes and cess, received or receivable(2a+2b+2c+2d)
3 Other income
a Rent
3a
b Commission
3b
c Dividend
3c
d Interest
3d
e Profit on sale of fixed assets
3e
f Profit on sale of investment being securities
3f
chargeableto Securities Transaction Tax (STT)

4
5
6
7
8

LOSS ACCOUNT

9
10
11
12
13
14
15

g Profit on sale of other investment

3g
h Profit on account of currency fluctuation
3h
i Agriculture income
3i
j Any other income
3j
k Total of other income [3(a) to 3(j)]
Closing Stock
Totals of credits to profit and loss account (1+2e+3k+4)
Opening Stock
Purchases (net of refunds and duty or tax, if any)
Duties and taxes, paid or payable, in respect of goods and services purchased
a Custom duty
8a
b Counter vailing duty
8b
c Special additional duty
8c
d Union excise duty
8d
e Service tax
8e
f VAT/ Sales tax
8f
g Any other tax, paid or payable
8g
h Total (8a+8b+8c+8d+8e+8f+8g)
Freight
Consumption of stores and spare parts
Power and fuel
Rents
Repairs to building
Repairs to machinery
Compensation to employees
a Salaries and wages
15a
b Bonus
15b
c Reimbursement of medical expenses
15c
d Leave encashment
15d
e Leave travel benefits
15e
f Contribution to approved superannuation fund
15f
g Contribution to recognised provident fund
15g
h Contribution to recognised gratuity fund
15h
i Contribution to any other fund
15i
j Any other benefit to employees in respect of which
15j
an expenditure has been incurred

2e

3k
4
5
6
7

8h
9
10
11
12
13
14

DEBITS TO PROFIT AND LOSS ACCOUNT

k Total compensation to employees

(15a+15b+15c+15d+15e+15f+15g+15h+15i+15j)
16 Insurance
a Medical Insurance
16a
b Life Insurance
16b
c Keymans Insurance
16c
d Other Insurance
16d
e Total expenditure on insurance (16a+16b+16c+16d)
17 Workmen and staff welfare expenses
18 Entertainment
19 Hospitality
20 Conference
21 Sales promotion including publicity (other than advertisement)
22 Advertisement
23 Commission
24 Hotel, boarding and Lodging
25 Traveling expenses including foreign traveling
26 Conveyance expenses
27 Telephone expenses
28 Guest House expenses
29 Club expenses
30 Festival celebration expenses
31 Scholarship
32 Gift
33 Donation
34 Rates and taxes, paid or payable to Government or any local body (excluding
taxes on income)

NO ACCOUNT
CASE

PROVISIONS
FOR TAX AND
APPROPRIATIO
NS

35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51

15k

16e
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33

a Union excise duty

34a
b Service tax
34b
c VAT/ Sales tax
34c
d Cess
34d
e Any other rate, tax, duty or cess incl. STT paid
34e
f Total rates and taxes paid or payable (34a+34b+34c+34d+34e)
34f
Audit fee
35
Other expenses
36
Bad debts
37
Provision for bad and doubtful debts
38
Other provisions
39
Profit before interest, depreciation and taxes [5 (6 + 7 + 8h + 9 to 14 + 15k + 16e 40
+ 17 to 33 + 34f + 35 to 39)]
Interest
Depreciation
Profit before taxes (40-41-42)
Provision for current tax
Provision for Deferred Tax
Profit after tax (43 44 45)
Balance brought forward from previous year
Amount available for appropriation (46 + 47)
Transferred to reserves and surplus
Balance carried to balance sheet in proprietors account (48 49)
In a case where regular books of account of business or profession are not
maintained, furnish the following information for previous year 2012-13 in respect
of business or profession
a Gross receipts
b Gross profit
c Expenses

41
42
43
44
45
46
47
48
49
50

51a
51b
51c

0
0
0
0

NO ACCOUNT
CASE

d Net profit

51d

Other Information (optional in a case not liable for audit under section 44AB) Where applicable, all fields
with Serial nos marked in red, are compulsory and blank numeric fields will be treated as zeroes.

Part A- OI
1 Method of accounting employed in the previous year
2 Is there any change in method of accounting

1 mercantile
2 No

Effect on the profit because of deviation, if any, in the method of accounting

employed in the previous year from accounting standards prescribed under section
3 145A

Method of valuation of closing stock employed in the previous year (If applicable, fill
4 all serial nos in red, since blank will be treated as zeroes)
a Raw Material (if at cost or market rates whichever is less write 1, if at cost write
2, if at market rate write 3)

4a

b Finished goods (if at cost or market rates whichever is less write 1, if at cost
write 2, if at market rate write 3)
c Is there any change in stock valuation method (Select)

4b
4c

d Effect on the profit or loss because of deviation, if any, from the method of
valuation prescribed under section 145A
5 Amounts not credited to the profit and loss account, being
5a
a the items falling within the scope of section 28
b The proforma credits, drawbacks, refund of duty of
customs or excise or service tax, or refund of sales tax
or value added tax, where such credits, drawbacks or
refunds are admitted as due by the authorities
concerned
c
d
e
f

escalation claims accepted during the previous year

Any other item of income
Capital receipt, if any

5c
5d
5e

Total of amounts not credited to profit and loss account (5a+5b+5c+5d+5e)

a Premium paid for insurance against risk of damage or 6a

destruction of stocks or store
b Premium paid for insurance on the health of employees 6b
Any sum paid to an employee as bonus or commission
for services rendered, where such sum was otherwise
payable to him as profits or dividend.

d Any amount of interest paid in respect of borrowed

capital
e Amount of discount on a zero-coupon bond
f Amount of contributions to a recognised provident
g fund
Amount of contributions to an approved
superannuation fund
h Amount of contributions to an approved gratuity
i Amount of contributions to any other fund
j Amount of bad and doubtful debts
k Provision for bad and doubtful debts
l Amount transferred to any special reserve
m Expenditure for the purposes of promoting family
planning amongst employees

4d

5b

Amounts debited to the profit and loss account, to the extent disallowable under
6 section 36:-

Yes

6c

6d
6e
6f
6g
6h
6i
6j
6k
6l
6m

5f

n Any sum received from employees as contribution to

any provident fund or superannuation fund or any
fund set up under ESI Act or any other fund for the
welfare of employees to the extent credited to the
employees account on or before the due date

6n

6o
o Any other disallowance
p Total amount disallowable under section 36 (total of 6a to 6o)

6p

7i

8Af

Amounts debited to the profit and loss account, to the extent

7 disallowable under section 37
7a
a Expenditure of personal nature;
b Expenditure on advertisement in any souvenir,
brochure, tract, pamphlet or the like, published by a
political party;

7b

OTHER INFORMATION

Expenditure by way of penalty or fine for violation of

7c
any law for the time being in force;
7d
d Any other penalty or fine;
e Expenditure incurred for any purpose which is an
7e
offence or which is prohibited by law;
7f
f Amount of any liability of a contingent nature
g Amount of expenditure in relation to income which
7g
does not form part of total income
7h
h Any other amount not allowable under section 37
i Total amount disallowable under section 37(total of 7a to 7h)
8

A Amounts debited to the profit and loss account, to the

extent disallowable under section 40
a Amount disallowable under section 40 (a)(i), 40(a) Aa
(ia) and 40(a)(iii) on account of non-compliance
with the provisions of Chapter XVII-B
Amount of tax or rate levied or assessed on the
b basis of profits
c Amount paid as wealth tax

Ab

Amount of interest, salary, bonus, commission or

d remuneration paid to any partner or member
e Any other disallowance

Ad

Ac

Ae

Total amount disallowable under section 40(total of Aa to Ae)

B Any amount disallowed under section 40 in any preceding previous year but
allowable during the previous year
Amounts debited to the profit and loss account, to the extent disallowable under
9 section 40A
a Amounts paid to persons specified in section 40A(2)(b) 9a
b Amount in excess of twenty thousand rupees paid to a
person in a day otherwise than by account payee
cheque or account payee bank draft under section
40A(3) 100% disallowable
c Provision for payment of gratuity

8B

9b

9c

d any sum paid by the assessee as an employer for setting 9d

up or as contribution to any fund, trust, company,
AOP, or BOI or society or any other institution;
9e
e Any other disallowance
Total
amount
disallowable
under
section
40A
(total
of
9a
to
9e)
f
10 Any amount disallowed under section 43B in any preceding previous year but
allowable during the previous year

9f

a Any sum in the nature of tax, duty, cess or fee under

any law
b Any sum payable by way of contribution to any
provident fund or superannuation fund or gratuity
fund or any other fund for the welfare of employees

10a
10b

Any sum payable to an employee as bonus or

10c
commission for services rendered
d Any sum payable as interest on any loan or borrowing 10d
from any public financial institution or a State
financial corporation or a State Industrial investment
corporation
e

Any sum payable as interest on any loan or borrowing 10e

from any scheduled bank
f Any sum payable towards leave encashment
10f
g Total amount allowable under section 43B (total of 10a to 10f)
11 Any amount debited to profit and loss account of the previous year but disallowable
under section 43B:a Any sum in the nature of tax, duty, cess or fee under
11a
any law
b Any sum payable by way of contribution to any
11b
provident fund or superannuation fund or gratuity
fund or any other fund for the welfare of employees
c

Any sum payable to an employee as bonus or

commission for services rendered
d Any sum payable as interest on any loan or borrowing
from any public financial institution or a State
financial corporation or a State Industrial investment
corporation

10g

11g

12e
13
14

11c
11d

Any sum payable as interest on any loan or borrowing 11e

from any scheduled bank
f Any sum payable towards leave encashment
11f
g Total amount disallowable under Section 43B(total of 11a to 11f)
12 Amount of credit outstanding in the accounts in respect of
12a
a Union Excise Duty
Service
tax
12b
b
12c
c VAT/sales tax
Any
other
tax
12d
d
e Total amount outstanding (total of 12a to 12d)
13 Amounts deemed to be profits and gains under section 33AB or 33ABA or 33AC
14 Any amount of profit chargeable to tax under section 41
15 Amount of income or expenditure of prior period credited or debited to the profit
and loss account (net)

15

Quantitative details (optional in a case not liable for audit under section 44AB) (Note : Numeric values not filled will
Part A QD default to zero)
(a) In the case of a trading concern
Item Name

Unit

Opening stock

Purchase

Sales Qty

Closing stock

Shortage/ excess, if
any

Purchase

Consumption

Sales

Closing stock

(b) In the case of a manufacturing concern - Raw Materials

Item Name

Unit of
measure

Opening stock

Yield Finished
Products

%age of yield

Shortage/ excess, if
any

Finished goods
manufactured
5

Sales

Closing stock

Shortage/ excess, if
any
8

(C) In the case of a manufacturing concern - Finished Goods

Item Name

Unit

Opening stock

Purchase

10

Computation of total income PLEASE NOTE THAT CALCULATED FIELDS (IN WHITE) ARE P
SCHEDULES AND ARE NOT TO BE ENTERED. For ex : The Income figures below will get filled
are filled.

TOTAL INCOME

Part B - TI
1 Salaries (7 of Schedule S)
2
3

Income from house property (C of Schedule-HP) (enter nil if loss)

Profits and gains from business or profession
i Profit and gains from business other than speculative
business and specified business (A37 of Schedule-BP)
ii Profit and gains from speculative business (B41 of
Schedule-BP) (enter nil if loss)

3ii

iii Profit and gains from specified business (C47 of

Schedule-BP) (enter nil if loss)

3ii

iv Total (3i + 3ii + 3iii) (enter nil if 3iv is a loss)

Capital gains
a Short term
i Short-term (under section 111A) (A2a+A3e of
Schedule-CG)
ii Short-term (others) (A7 A2a-A3e of ScheduleCG)
iii Total short-term (4ai + 4aii)
b Long term
i Long-term (B7 B4e B5 of Schedule CG)
ii Long-term without Indexation (B4e + B5 of
Schedule-CG)
iii Total Long-Term (4bi + 4b(ii) (enter nil if loss and take the figure to schedule CFL)
c

3i

4ai
4aii
4aiii
4bi
4bii
4biii

Total capital gains (4aiii + 4biii) (take the figure adjusted to Schedule CYLA)(In case of negative figure enter
the figure under respective head to schedule CFL)

Income from other sources

a from sources other than from owning race horses and winnings from Lottery etc.(1g of
Schedule OS)

5a

b winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. (2 of
Schedule OS)

5b

5b

from owning and maintaining race horses (4c of Schedule OS) (enter nil if loss)

6
7
8

d Total (5a + 5b + 5c)

Total (1 + 2 + 3iv +4c +5d)
Losses of current year to be set off against 6 (total of 2x,3x and 4x of Schedule CYLA)
Balance after set off current year losses (6 7) (also total of column 5 of Schedule CYLA+5b)

Brought forward losses to be set off against 8 (total of 2x, 3x and 4x of Schedule BFLA)

10
11
12
13

Gross Total income (8-9) (also 5xi of Schedule BFLA+ 5b)

Income chargeable to tax at special rate under section 111A, 112 etc. included in 10
Deductions under Chapter VI-A [v of Schedule VIA and limited to (10-11)]
Total income (10 - 12)

14

Income which is included in 13 and chargeable to tax at special rates (total of (i) of schedule SI)

15
16

Net agricultural income/ any other income for rate purpose (4 of Schedule EI)
Aggregate income (13-14+15) [applicable if (13-14) exceeds maximum amount not chargeable to tax]

17

Losses of current year to be carried forward (total of xi of CFL)

Part B - TTI
1

COMPUTATION OF TAX LIABILITY

3
4
5
6
7
8

9
10

REFUND

TAXES PAID

11
12

Computation of tax liability on total income

a Tax payable on deemed total income under section 115JC (4 of Schedule AMT)
b Education Cess on (1a) above
c Total Tax Payable
Tax payable on total income
a Tax at normal rates on 16 of Part B-TI
b Tax at special rates (total of (ii) of Schedule-SI)
c Rebate on agricultural income [applicable if (13-14) of Part
B-TI exceeds maximum amount not chargeable to tax]

d Tax Payable on Total Income (2a + 2b-2c)

Education Cess, including secondary and higher education cess on 2d
Gross tax liability (2d+3)
Gross tax payable (higher of 4 or 1c)
Credit under section 115JD of tax paid in earlier years (if 4 is more than 1c) (5 of Schedule AMTC)
Tax payable after credit under section 115JD (5-6)
Tax relief
a Section 89
b Section 90/ 90A (1B1 of Schedule TR)
c Section 91 (1B2 of Schedule TR)
d Total (8a + 8b + 8c)
Net tax liability (7 8d)
Interest payable
a For default in furnishing the return (section 234A)
b For default in payment of advance tax (section 234B)
c For deferment of advance tax (section 234C)
d Total Interest Payable (10a+10b+10c)
Aggregate liability (9 + 10d)
Taxes Paid
a Advance Tax (from Schedule-IT)
b TDS (total of column 5 of Schedule-TDS1 and column 7 of Schedule-TDS2)
c TCS (column 5 of Schedule-TCS)
d Self-Assessment Tax (from Schedule-IT)
e Total Taxes Paid (12a+12b+12c + 12d)

13
14
15
16
17

2a
2b
2c

8a
8b
8c

10a
10b
10c

12a
12b
12c
12d

Amount payable (Enter if 11 is greater than 12e, else enter 0)

Refund (If 12e is greater than 11)
Enter your bank account number (mandatory and for direct deposit of refund into bank, the number should be 11

Select Yes if you want your refund by direct deposit into your bank account, Select No if you want refund by Che
In case of direct deposit to your bank account give additional details

IFSC Code

Do you have, (i) any asset (including financial interest in any entity) located outside India or
(ii) signing authority in any account located outside India?
[applicable only in case of a resident] [Ensure Schedule FA is filled up if the answer is Yes]
18

VERIFICATION
I, (full name in block
letters),

son/ daughter of

solemnly declare that to the best of my knowledge and belief, the information given in the return and schedules thereto is correc
of total income and other particulars shown therein are truly stated and are in accordance with the provisions of the Income-ta
chargeable to Income-tax for the previous year relevant to the Assessment Year 2013-14.
Place
PAN
Alternate Due Date
This will be 05/08/2013 for Non 44AB and it will be 30/09/2013 for 44AB
19 If the return has been prepared by a Tax Return Preparer (TRP) give further details below:
Identification No. of
TRP
Name of TRP

If TRP is entitled for any reimbursement from the Government, amount thereof
20
Schedule S Details of Income from Salary (Fields marked in RED must not be left Blank. Empty numeric values treated as zer
Name of Employer
PAN of Employer (o
Address of employer
State
1 Salary (Excluding all exempt/ non-exempt allowances, perquisites & profit in lieu of salary as they are shown sepa
2 Allowances exempt under section 10 (Not to be included in 7 below)
2
3 Allowances not exempt (refer Form 16 from employer)
4 Value of perquisites (refer Form 16 from employer)
5 Profits in lieu of salary (refer Form 16 from employer)
6 Deduction u/s 16 (Entertainment allowance by Government and tax on employment)
7 Income chargeable under the Head Salaries (1+3+4+5-6)

NOTE THAT CALCULATED FIELDS (IN WHITE) ARE PICKED UP FROM OTHER
NTERED. For ex : The Income figures below will get filled up when the Schedules linked to them

1
2

0
0

3iii

4c

x and 4x of Schedule CYLA)

of column 5 of Schedule CYLA+5b)

5d
6
7
8

0
0
0
0

3x and 4x of Schedule BFLA)

10
11
12
13

0
#NAME?
#NAME?

il if loss)
0

0
0

0
0
0
0
0
0

usted to Schedule CYLA)(In case of negative figure enter nil and take

0
0
0

)
1A, 112 etc. included in 10
limited to (10-11)]

#NAME?

special rates (total of (i) of schedule SI)

14

#NAME?

ose (4 of Schedule EI)

ds maximum amount not chargeable to tax]

15
16

0
#NAME?

f CFL)

17

15JC (4 of Schedule AMT)

1a
1b
1c

#NAME?
#NAME?
#NAME?

2d
3
4
5
6

#NAME?
0
#NAME?
#NAME?
#NAME?

#NAME?

8d
9

0
#NAME?

10d
11

0
#NAME?

12e

13
14

#NAME?
#NAME?

0
#NAME?
0

on cess on 2d

f 4 is more than 1c) (5 of Schedule AMTC)

0
0

0
0
0

0
0
0
0

er 0)

rect deposit of refund into bank, the number should be 11 digits or more
your bank account, Select No if you want refund by Cheque.

Type of account(select)

NO

(Select)

cated outside India or

a?
FA is filled up if the answer is Yes]
18

NO

Date(DD/MM/YYYY)
VERIFICATION
son/ daughter of

rmation given in the return and schedules thereto is correct and complete and that the amount
nd are in accordance with the provisions of the Income-tax Act, 1961, in respect of income
ment Year 2013-14.
Sign here
(Date)
05/08/2013

P) give further details below:

Counter Signature of
TRP

ust not be left Blank. Empty numeric values treated as zeroes)

PAN of Employer (optional)
Town/City

rquisites & profit in lieu of salary as they are shown separately below)

Pin code
1
3
4
5
6
7

Total

0
0

DETAILS OF INCOME FROM HOUSE PROPERTY (FIELDS MARKED IN RED MUST NOT BE LE
Schedule HP ADDRESS OF HOUSE PROPERTY MUST BE FILLED TO INCLUDE THAT PROPERTY IN THE R
Address of property

Town/ City

Is the property co-owned? NO

S.No
NAME OF CO-OWNER(S)
i
ii
iii
iv
v

Is the property let out ?

Name of Tenant

a
b
c
d
e
f

Y
Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, low
The amount of rent which cannot be realized
Tax paid to local authorities
Total (b + c)
Annual value (a d) (nil, if self -occupied etc. as per section 23(2)of the Act)
30% of e

Interest payable on borrowed capital

h
i

Total (f + g)
Income from house property (e h)
Address of property

Town/ City

Is the property co-owned? NO

S.No
NAME OF CO-OWNER(S)
i
ii
iii
iv
v

Is the property let out ?

Name of Tenant

a
b
c
d
e
f

Y
Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, low
The amount of rent which cannot be realized
Tax paid to local authorities
Total (b + c)
Annual value (a d) (nil, if self -occupied etc. as per section 23(2)of the Act)
30% of e

g
h

Interest payable on borrowed capital

Total (f + g)

Income from house property (e h)

Address of property

Town/ City

Is the property co-owned? NO

S.No
NAME OF CO-OWNER(S)
i
ii
iii
iv
v

Is the property let out ?

a
b
c
d
e
f

Note

Name of Tenant

Y
Annual letable value or rent received or receivable (higher of the two, if let out for whole of the year, low
The amount of rent which cannot be realized
Tax paid to local authorities
Total (b + c)
Annual value (a d) (nil, if self -occupied etc. as per section 23(2)of the Act)
30% of e

g Interest payable on borrowed capital

h Total (f + g)
i Income from house property (e h)
Income under the head Income from house property
A Rent of earlier years realized under section 25A/AA
B Arrears of rent received during the year under section 25B after deducting 30%
C Total (A + B + Total of (i) for all properties above)
Please include the income of the specified persons referred to in Schedule SPI while computing the incom

(FIELDS MARKED IN RED MUST NOT BE LEFT BLANK)

ED TO INCLUDE THAT PROPERTY IN THE RETURN
State

PIN Code

Your percentage of share in the property.

100
PERCENTAGE
SHARE IN
PROPERTIES

PAN OF CO-OWNER(S)

PAN of Tenant
(optional)

gher of the two, if let out for whole of the year, lower of the two if let out for part of the year a
0
0
0
e
0

Cannot exceed 1.5 lacs if not let out

b
i
State

PIN Code

Your percentage of share in the property.

100
PERCENTAGE
SHARE IN
PROPERTIES

PAN OF CO-OWNER(S)

0
0

PAN of Tenant
(optional)

gher of the two, if let out for whole of the year, lower of the two if let out for part of the year a
0
0
0
e
0
Cannot exceed 1.5 lacs if not let out

i
State

PIN Code

Your percentage of share in the property.

100
PERCENTAGE
SHARE IN
PROPERTIES

PAN OF CO-OWNER(S)

PAN of Tenant
(optional)

gher of the two, if let out for whole of the year, lower of the two if let out for part of the year a
0
0
0
e
0
Cannot exceed 1.5 lacs if not let out

rred to in Schedule SPI while computing the income under this head

b
i

0
0

A
B
C

Schedule BP Computation of income from business or profession

A

From business or profession other than speculative business or specified business

1 Profit before tax as per profit and loss account (item 43
or item 51d of Part A-P&L )
2i Net profit or loss from speculative business included in 1
(Enter -ve sign in case of loss)
2ii Net profit or Loss from Specified Business u/s 35AD
included in 1 (enter ve sign in case of loss)

4 Profit or loss included in 1, which is referred to in S.

44AD/ 44AE/44AF/44B/ 44BB/ 44BBA/ 44BBB/ 44D/
44DA Chapter-XII-G/ First Schedule of Incometax Act
(From 33(xii))

5 Income credited to Profit and Loss account (included in 1)which is exempt

a share of income from firm(s)
5a
b Share of income from AOP/ BOI
5b
c Any other exempt income
5c
d Total exempt income
5d
6 Balance (1 2 3 4 5d)
7 Expenses debited to profit and loss account considered
7
under other heads of income

8 Expenses debited to profit and loss account which relate

to exempt income

9 Total (7 + 8)
10 Adjusted profit or loss (6+9)
11 Depreciation debited to profit and loss account

10
11

0
0

12i

12iii
13

0
0

12ii

iii Total (12i + 12ii)

13 Profit or loss after adjustment for depreciation (10 +11 - 12iii)
14 Amounts debited to the profit and loss account, to the
extent disallowable under section 36 (6p of Part-OI)

14

15 Amounts debited to the profit and loss account, to the

extent disallowable under section 37 (7i of Part-OI)

15

16 Amounts debited to the profit and loss account, to the

extent disallowable under section 40 (8Af of Part-OI)

16

17 Amounts debited to the profit and loss account, to the

extent disallowable under section 40A (9f of Part-OI)

17

18 Any amount debited to profit and loss account of the

previous year but disallowable under section 43B (11g of
Part-OI)

18

S OR PROFESSION

2ii
3

ii Depreciation allowable under section 32(1)(i) (Make

your own computation refer Appendix IA of
IncomeTax Rules)

2i

3 Income/ receipts credited to profit and loss account

considered under other heads of income

12 Depreciation allowable under Income-tax Act

i Depreciation allowable under section 32(1)(ii)
(column 6 of Schedule-DEP)

INCOME FROM BUSINESS OR PROFESSION

19 Interest disallowable under section 23 of the Micro, Small

and Medium Enterprises Development Act,2006

19

20 Deemed income under section 41

21 Deemed income under section 33AB/33ABA/35ABB/
72A/80HHD/80-IA
22 Any other item or items of addition under section 28 to
44DA
23 Any other income (including income from salaary,
commission, bonus and interest from firms in which an
individual/ HUF/ Prop. concern is a partner) not included
in profit and loss account

20
21

24 Total (14 + 15 + 16 + 17 + 18 + 19 + 20 + 21+22 +23)

25 Deduction allowable under section 32(1)(iii)
26 Amount of deduction under section 35 in excess of the
amount debited to profit and loss account (item vii(4) of
Schedule ESR)

22
23

25
26

27 Any amount disallowed under section 40 in any preceding

previous year but allowable during the previous
year(8Bof Part-OI)

27

28 Any amount disallowed under section 43B in any

preceding previous year but allowable during the
previous year(10g of Part-OI)

28

29 Deduction under section 35AC

a
Amount, if any, debited to profit and loss account
29a
b
Amount allowable as deduction
29b
c
Excess amount allowable as deduction (29b 29a)
29c
30 Any other amount allowable as deduction
30
31 Total (25 + 26 + 27+28 +29c +30)
32 Income (13 + 24 31)
33 Profits and gains of business or profession deemed to be under i Section 44AD
33i
ii Section 44AE
33ii
iii Section 44AF
33iii
iv Section 44B
33iv
v Section 44BB
33v
vi Section 44BBA
33vi
vii Section 44BBB
33vii
viii Section 44D
33viii
ix Section 44DA
33ix
x Chapter-XII-G
33x
xi First Schedule of Income-tax Act
33xi
xii Total (33i to 33xi)
34 Profit or loss before deduction under section 10A/10AA (32 + 33xii)
35 Deductions under sectioni
i 10A (6 of Schedule-10A)
35i
ii 10AA (d of Schedule-10AA)
35ii
iii Total (35i + 35ii)
36 Net profit or loss from business or profession other than speculative business and
specified business (34 35iii)
37 Net Profit or loss from business or profession (same as
A37
above in 36 except in case of special business, after
applying rule 7A, 7B or 7C)

24

31
32

0
0

33xii
34

0
0

35iii
36

0
0

0
0

A37

B Computation of income from speculative business

38 Net profit or loss from speculative business as per profit or loss account
39 Additions in accordance with section 28 to 44DA
40 Deductions in accordance with section 28 to 44DA
41 Profit or loss from speculative business (38+39-40)
C Computation of income from specified business
42 Net profit or loss from specified business as per profit or loss account

38
39
40
B41

42

43 Additions in accordance with section 28 to 44DA

43
44 Deductions in accordance with section 28 to 44DA (other than deduction u/s 35AD)
44
45 Profit or loss from specified business (42+43-44)
45
0
46 Deductions in accordance with section 35AD
46
47 Profit or loss from specified business (45-46)
C47
0
D Income chargeable under the head Profits and gains (A37+B41+C47)
D
0
NOTPlease include the income of the specified persons referred to in Schedule SPI while computing the income under this head

Schedule DPM Depreciation on Plant and Machinery

1 Block of assets
2 Rate (%)
3

DEPRECIATION ON PLANT AND MACHINERY

4
5
6
7
8
9
10
11
12
13
14
15
16

17

15
(i)

30
(ii)

40
(iii)

Plant and machinery

50
(iv)

60
(v)

80
(vi)

100
(vii)

Written down value on the first day of

previous year
Additions for a period of 180 days or
more in the previous year
Consideration or other realization during
the previous year out of 3 or 4
Amount on which depreciation at full
rate to be allowed (3 + 4 -5) (Enter 0, if
result is negative)
Additions for a period of less than 180
days in the previous year
Consideration or other realizations
during the year out of 7
Amount on which depreciation at half
rate to be allowed (7 8) (Enter 0, if
result is negative)
Depreciation on 6 at full rate
Depreciation on 9 at half rate
Additional depreciation, if any, on 4
Additional depreciation, if any, on 7
Total depreciation (10+11+12+13)
Expenditure incurred in connection with
transfer of asset/ assets
Capital gains/ loss under section 50 (5 + 8
-3-4 -7 -15) (Enter negative only if block
ceases to exist)
Written down value on the last day of
previous year* (6+ 9 -14) (enter 0 if
result is negative)

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0
0
0
0

0
0

Schedule DOA Depreciation on other assets

1
2
3
4

DEPRECIATION ON OTHER ASSETS

5
6
7
8
9
10
11
12
13
14
15
16

17

Block of assets
Rate (%)

Furniture and
fittings
10
(iv)

Building
5
(i)

10
(ii)

100
(iii)

Intangible

Ships

25
(v)

20
(vi)

Written down value on the first day of

previous year
Additions for a period of 180 days or
more in the previous year
Consideration or other realization during
the previous year out of 3 or 4
Amount on which depreciation at full
rate to be allowed (3 + 4 -5) (Enter 0,
if result is negative)
Additions for a period of less than 180
days in the previous year
Consideration or other realizations
during the year out of 7
Amount on which depreciation at half
rate to be allowed (7-8) (Enter 0, if
result is negative)
Depreciation on 6 at full rate
Depreciation on 9 at half rate
Additional depreciation, if any, on 4
Additional depreciation, if any, on 7
Total depreciation (10+11+12+13)
Expenditure incurred in connection with
transfer of asset/ assets
Capital gains/ loss under section 50* (5 +
8 -3-4 -7 -15) (Enter negative only if block
ceases to exist)
Written down value on the last day of
previous year* (6+ 9 -14) (enter 0 if
result is negative)

0
0
0
0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

Summary of depreciation on assets

1 Plant and machinery
Block entitled for depreciation @ 15 per
a
1a
0
cent ( Schedule DPM - 14 i)
Block entitled for depreciation @ 30 per
b
1b
0
cent ( Schedule DPM - 14 ii)
Block entitled for depreciation @ 40 per
c
1c
0
cent ( Schedule DPM - 14 iii)
Block entitled for depreciation @ 50 per
d
1d
0
cent ( Schedule DPM - 14 iv)
Block entitled for depreciation @ 60 per
e
1e
0
cent ( Schedule DPM - 14 v)
Block entitled for depreciation @ 80 per
f
1f
0
cent ( Schedule DPM 14 vi)
Block entitled for depreciation @ 100 per
g
1g
0
cent ( Schedule DPM - 14 vii)
h Total depreciation - plant and machinery ( 1a+1b+1c+1d+1e+1f+1g)
2 Building
Block entitled for depreciation @ 5 per
a
2a
0
cent (Schedule DOA- 14i)
Block entitled for depreciation @ 10 per
b
2b
0
cent DOA- 14ii)
Block entitled for depreciation @ 100 per
c
2c
0
cent (Schedule DOA- 14iii)
Total
depreciation
on
building
(2a+2b+2c)
d
3 Furniture and fittings (Schedule DOA- 14 iv)
4 Intangible assets (Schedule DOA- 14 v)
5 Ships (Schedule DOA- 14 vi)
6 Total depreciation ( 1h+2d+3+4+5)
Sch DCG
Deemed Capital Gains on sale of depreciable assets
1 Plant and machinery
Block entitled for depreciation @ 15 per
a
1a
0
cent (Schedule DPM - 16i)
Block entitled for depreciation @ 30 per
b
1b
0
cent (Schedule DPM 16ii)
Block entitled for depreciation @ 40 per
c
1c
0
cent (Schedule DPM - 16iii)
Block entitled for depreciation @ 50 per
d
1d
0
cent (Schedule DPM - 16iv)
Block entitled for depreciation @ 60 per
e
1e
0
cent (Schedule DPM 16v)
Block entitled for depreciation @ 80 per
f
1f
0
cent (Schedule DPM 16vi)
g Block depn @ 100 % (Sch DPM16vii)
1g
0
h Total ( 1a +1b + 1c + 1d + 1e + 1f + 1g)
2 Building
Block entitled for depreciation @ 5 per
a
2a
cent (Schedule DOA- 16i)
0
SUMMARY OF DEPRECIATION ON ASSETS

Sch DEP

Block entitled for depreciation @ 10 per

cent (Schedule DOA- 16ii)
Block entitled for depreciation @ 100 per
c
cent (Schedule DOA- 16iii)
d Total ( 2a + 2b + 2c)
3 Furniture and fittings ( Schedule DOA- 16iv)
4 Intangible assets (Schedule DOA- 16v)
b

2b
2c

1h

2d
3
4
5
6

0
0
0
0
0

1h

2d
3
4

0
0
0

0
0

5 Ships (Schedule DOA- 16vi)

6 Total ( 1h+2d+3+4+5)

5
6

0
0

Schedule ESR

Deduction under section 35

Amount, if any, debited

Sl Expenditure of the nature
to profit and loss account
No referred to in section (1)
(2)
i
ii
iii
iv
v
vi

35(1)(i)
35(1)(ii)
35(1)(iii)
35(1)(iv)
35(2AA)
35(2AB)

vii

Total

Amount of deduction in
excess of the amount
debited to profit and loss
account (4) = (3) - (2)
0
0
0
0
0
0

Amount of deduction
allowable (3)

Capital Gains
A Short-term capital gain
1 From slump sale
a Full value of consideration
1a
b Net worth of the under taking or division
1b
c Short term capital gains from slump sale (1a-1b)
1c
d Deductions under sections 54B/54D
1d
e Net short term capital gains from slump sale (1c 1d)
2 In case of NON-RESIDENT to which first proviso to section 48 is applicable
a From assets (shares/units) where section 111A is applicable (STT paid)
b From assets where section 111A is not applicable
From assets (shares/units) in the case of others where section 111A is applicable (STT
3 paid)
3a
a Full value of consideration
b Deductions under section 48
i
Cost of acquisition
bi
ii Cost of Improvement
bii
iii Expenditure on transfer
biii
iv Total ( i + ii + iii)
biv
3c
c Balance (3a 3biv)
Loss, if any, to be ignored under section 94(7) or
3d
94(8) (Enter positive value only)
e Short-term capital gain (3c + 3d )
4 From assets in case of others where section 111A is not applicable
4a
a Full value of consideration
b Deductions under section 48
i
Cost of acquisition
bi
ii Cost of Improvement
bii
iii Expenditure on transfer
biii
iv Total ( bi + bii + biii)
biv
4c
c Balance (4a biv)
Loss, if any, to be ignored under section 94(7) or 94(8)
d (enter positive values only)
4d
e Deduction under section 54B/ 54D
4e
f Short-term capital gain (4c + 4d 4e)
5 Deemed short term capital gain on depreciable assets (6 of Schedule DCG
6 Amount deemed to be short term capital gains under sections 54B/54D/54G/ 54GA
7 Total short term capital gain (1e + 2a + 2b + A3e + 4f + A5 + A6)
B Long term capital gain
1 From slump sale
a Full value of consideration
1a
b Net worth of the under taking or division
1b
c Long term capital gains from slump sale
1c
Deduction under sections
d 54/54B/54D/54EC/54F/54G/54GA/54GB
1d
e Net long term capital gain from slump sale (1c 1d)
2 From asset in case of non-resident to which first proviso to section 48 is applicable
3 From asset in the case of others where proviso under section 112(1) is not applicable
a Full value of consideration
3a
b Deductions under section 48
i Cost of acquisition after indexation
bi
ii Cost of improvement after indexation
bii
iii Expenditure on transfer
biii
iv Total (bi + bii +biii)
biv
d

0
1e

2a
2b

0
0

A3e

4f
A5
A6
A7

0
0

1e
2

0
0

0
0
0
0
0
0

0
0

Balance (3a biv)

3c
Deduction under sections 54/54B/54D/54EC/54F
d
3d
54G/54GA/54GB
e Net balance (3c 3d)
4 From assets where proviso under section 112(1) is applicable (without indexation)
a Full value of consideration
4a
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii Cost of improvement without indexation
bii
iii Expenditure on transfer
biii
iv Total (bi + bii +biii)
biv
c Balance (4a biv)
4c
d
5
6
7
8

Deduction under sections54/54B/54D/54EC/54F/54GB

i
ii
iii
iv

4e
5

0
0

4d

C Income chargeable under the head CAPITAL GAINS (A7 + B7) (enter B7 as nil, if loss)
NOTE : Long Term Capital Gains : Include Exempt LTCG in Sch EI Only

LTCG w. Proviso

STCG 111A

Date

0
0

e Net balance
From unlisted securities in case of non-resident as per section 112(1)(c)(iii)
Amount deemed to be long term capital gains under sections
54/54B/54D/54EC/54F/54GB
Total long term capital gain (1e + 2 + B3e + B4e + B5 + B6)
In case of deduction u/s 54GB, furnish PAN of the company

D Information about accrual/receipt of capital gain

Date
i Upto 15/9 (i)
ii 16/9 to 15/12 (ii)
iii 16/12 to 15/3 (iii)
iv 16/3 to 31/3 (iv)

3e

B7
8

LTCG w/o Proviso

STCG oth than

111A

Upto 15/9 (i)

16/9 to 15/12 (ii)
16/12 to 15/3 (iii)
16/3 to 31/3 (iv)

Break up of Capital Gain cannot exceed total gain : Short term u/s 111A, Short term others, Long Term Without
Proviso Long Term With Proviso

Schedule OS Income from other sources

1 Income other than from owning race horse(s):a Dividends, Gross
1a
b Interest, Gross
1b
c Rental income from machinery, plants, buildings, etc., Gross 1c
d Others, Gross (excluding income from owning race horses)Mention the source
Source
Income
(i)
(2)
1
1
2
2

0
0
0

1d

3
Total

e
f

Total (1a + 1b + 1c + 1d)

1e
Deductions under section 57:i Expenses / Deductions
fi
ii Depreciation
fii
iii Total
fiii
0
g Balance (1e fiii)
1g
2 Winnings from lotteries, crossword puzzles, races, games, gambling, betting etc. (Gross)
2
Income from other sources (other than from owning race horses) (1g + 2) (enter1g as nil, if
3 loss)
3
4 Income from owning and maintaining race horses
a Receipts
4a
b Deductions under section 57 in relation to (4)
4b
c Balance (4a 4b)
4c

5 Income chargeable under the head Income from other sources (3 + 4c) (enter 4c as nil if
loss and take 4c loss figure to Schedule CFL)

Please include the income of the specified persons referred to in Schedule SPI while computing the income under this
head

Schedule CYLA

CURRENT YEAR LOSS ADJUSTMENT

Sl.N Head/ Source of Income

Details of Income after set-off of current years losses

Income of current
year (Fill this
column only if
income is zero or
positive)

0
0

Total loss
(A37 of ScheduleBP)
0
0
3
0
0

0
0

0
0

0
0
0

0
0
0

0
0

Profit from owning

ix and maintaining race
horses
0
x Total loss set-off
Loss remaining after set-off
xi

0
0
0

0
0
0

Total loss
(4c of Schedule
HP)
Loss to be adjusted
1
i Salaries
ii House property
iii
iv
v
vi
vii

Business Income
(excluding speculation
profit and income from
specified business)
Speculative Income
Specified Business
Income
Short-term capital gain
Long term capital gain

Other sources
(excluding profit from
viii owning race horses
and winnings from
Lottery)

Schedule BFLA

Sl.
Head/ Source of Income
No.
BROUGHT FORWARD LOSS ADJUSTMENT

Other sources loss

Business Loss
(other
(other than
House property
than loss from
speculation
loss of the current
owning
loss) of the current
year set off
race horses) of the
year
current year set off
set off

Total loss
(1g of ScheduleOS)
0
4
0
0

0
0
0
0
0

0
0
0

Details of Income after Set off of Brought Forward Losses of earlier years
Income after set
off, if
any, of current
years
losses as per 5 of
Schedule CYLA)

Brought forward
Brought forward
loss
depreciation set off
set off

Brought forward
allowance under
section
35(4) set off
4

i Salaries
ii House property

0
0

Business Income
iii (excluding speculation
profit and income from
specified business)
iv Speculative Income
Specified Business
v
Income

0
0

0
0

0
0

0
0

BROUGHT FORWARD LOSS

vi Short-term capital gain

vii Long-term capital gain
viii

ix
x
xi

0
0

0
0

0
0

Other sources (excluding

profit from owning race
horses and winnings from
lottery)
0
0
0
Profit from owning and
0
0
0
maintaining race horses
Total of brought forward loss set off
0
0
Current years income remaining after set off Total (i5 + ii5 + iii5 + iv5+v5+vi5+vii5+viii5+ix5)

0
0

0
0
0

er set-off of current years losses

Current years
Income remaining
after set off

5=1-2-3-4
0
0

0
0
0
0
0

er Set off of Brought Forward Losses of earlier years

Current years
income remaining
after set off
5
0
0

0
0
0

0
0

0
0
0

CARRY FORWARD OF LOSS

Schedule CFL

Sl.
No.

Assessmen
t Year

r
ii
iii
iv
v
vi
vii
viii

2005-06
2006-07
2007-08
2008-09
2009-10
2010-11
2011-12
2012-13

ix

Total of
earlier
year losses

xi
xii

Details of Losses to be carried forward to future Years

Date of
Filing
(DD/MM/
YYYY)

Adjustme
nt of
above
losses in
ScheduleB
FLA
2013-14 (Current
year losses)
Total loss Carried
Forward to future
years

Loss from
business other
than loss from
speculative
business
including
unabsorbed
depreciation
allowance u/s
35(4)

House
property loss

Loss from
speculative
business
including
unabsorbed
depreciation
allowance u/s
35(4)

Loss from
Specified
business

Short-term
capital loss

Other sources
loss (other
than loss from
race horses)

Long-term
Capital loss

Other
sources loss
(from owning
race horses)

#NAME?

#NAME?

#NAME?

#NAME?

#NAME?

#NAME?

#NAME?

#NAME?

#NAME?

#NAME? Calculate Setoff

Schedule UD
SrNo
(1)

Assessment Year
(2)

Details of Unabsorbed Depreciation

Amount of brought
Amount of
forward
depreciation set-off
unabsorbed
against the current
depreciation
year income
(3)
(4)

1
2
3
4
5
6
7
8

Balance Carried
forward to the
next year
(5)
0
0
0
0
0
0
0
0

Total

Schedule 10A
Deduction under section 10A
1 Deductions in respect of units located in Special Economic Zone
Undertaking No.1
Total Deductions under Section 10A

Total deductions under Section 10A

Schedule 10AA
Deduction under section 10AA
DEDUCTIO
1 Deductions in respect of units located in Special Economic Zone
N U/S 10AA
Undertaking No.1
a
Total

DEDUCTION U/S 80-IA

Schedule 80-IA

Deductions under section 80-IA

Deduction in respect of profits of an enterprise referred to

in section 80-IA(4)(i) [Infrastructure facility]

Deduction in respect of profits of an undertaking referred to

in section 80-IA(4)(ii) [Telecommunication services]

Deduction in respect of profits of an undertaking referred to

in section 80-IA(4)(iii) [Industrial park and SEZs]

Deduction in respect of profits of an undertaking referred to

in section 80-IA(4)(iv) [Power]
Deduction in respect of profits of an undertaking referred to
in section 80-IA(4)(v) [Revival of power generating plant]
and deduction in respect of profits of an undertaking
referred to in Section 80-IA(4)(vi) [Cross-country natural
gas distribution network)
Total deductions under section 80-IA (a + b + c + d + e)

Schedule 80-IB

DEDUCTION U/S 80-IB

e
f

Deductions under section 80-IB

a Deduction in respect of industrial undertaking referred to in

section 80-IB(3) [Small-scale industry]
Deduction in respect of industrial undertaking located in
b
Jammu & Kashmir [Section 80-IB(4)]
Deduction in respect of industrial undertaking located in
c industrially backward states specified in Eighth Schedule
[Section 80-IB(4)]
d Deduction in respect of industrial undertaking located in
industrially backward districts [Section 80-IB(5)]
Deduction in the case of multiplex theatre [Section 80e IB(7A)]
Deduction in the case of convention centre [Section 80f IB(7B)]
Deduction in the case of company carrying on scientific
g research [Section 80-IB(8A)]
Deduction in the case of undertaking which begins
h commercial production or refining of mineral oil [Section
80-IB(9)]
Deduction in the case of an undertaking developing and
i building housing projects [Section 80-IB(10)]
Deduction in the case of an undertaking operating a cold
j chain facility [Section 80-IB(11)]
Deduction in the case of an undertaking engaged in
k processing, preservation and packaging of fruits and
vegetables [Section 80-IB(11A)]
l

Deduction in the case of an undertaking engaged in

integrated business of handling, storage and transportation
of foodgrains [Section 80-IB(11A)]

Deduction in the case of an undertaking engaged in

m operating and maintaining a rural hospital [Section 80IB(11B)]

a
b
c
d
e
f
g
h
i
j
k

Deduction in the case of an undertaking engaged in

n operating and maintaining a hospital in any area, other
than excluded area [Section 80-IB(11C)
o Total deduction under section 80-IB (Total of a to m)

n
o

DEDUCTION U/S 80-IC

Schedule 80-IC or 80-IE Deductions under section 80-IC or 80-IE

1 Deduction in respect of industrial undertaking located in Sikkim
2 Deduction in respect of industrial undertaking located in Himachal Pradesh
3 Deduction in respect of industrial undertaking located in Uttaranchal
4 Deduction in respect of industrial undertaking located in North-East
a
Assam
4a
b
Arunachal Pradesh
4b
c
Manipur
4c
d
Mizoram
4d
e
Meghalaya
4e
f
Nagaland
4f
g
Tripura
4g

1
2
3

Total of deduction for undertakings located in North-east (Total of 4a to

4g)
5 Total deduction under section 80-IC or 80 IE (1 + 2 + 3 + 4h)

TOTAL
DEDUCTIONS

Schedule VI-A
Deductions under Chapter VI-A
a 80C
b 80CCC
c(i) 80CCD(1) (assessees contribution)
c(iI) 80CCD(2) (employers contribution)
d 80CCG
e 80D
f 80DD
g 80DDB
h 80E
i 80G (Eligible Amount)
j 80GG
k 80GGC
l 80IA (f of Schedule80-IA)
m 80IAB
n 80IB (n of Schedule 80-IB
o 80IC / 80-IE (5 of Schedule 80-IC/ 80-IE)
r 80ID
q 80JJA
r 80QQB
s 80RRB
t 80TTA
u 80U
v Total Deductions under Chapter VI-A (Total of a to u)

a
b
c(i)
c(iI)
d
e
f
g
h
i
j
k
l
m
n
o
p
q
r
s
t
u
v

0
0
0
0
0
0
0
0
0
#NAME?
0
0
0
0
0
0
0
0
0
0
0
0
#NAME?

4h
5

0
0
System Calculated
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?

Details of donations entitled for deduction under section 80G (Please read NOTE below)

Schedule 80G

Donations entitled for 100% deduction without qualifying limit

Name of
donee

Address

City or
Town or
District

State Code PinCode

PAN of
Donee

Amount of
donation

Eligible Amount of
Donation
#NAME?
#NAME?
#NAME?
#NAME?

1
2
3
4
Total 80GA

Donations entitled for 50% deduction without qualifying limit

Name of
Address
City or
State Code PinCode
donee
Town or
District
1
2
3
4
Total 80GB :

PAN of
Donee

Amount of
donation

#NAME?

Eligible Amount of
Donation
#NAME?
#NAME?
#NAME?
#NAME?
0

#NAME?

Donations entitled for 100% deduction subject to qualifying limit

Name of
Address
City Or
State Code PinCode
donee
Town Or
District
1
2
3
4

PAN of
Donee

Amount of
donation

#NAME?
#NAME?
#NAME?
#NAME?

Total 80GC :

Donations entitled for 50% deduction subject to qualifying limit

Name of
Address
City Or
State Code PinCode
donee
Town Or
District
1
2
3
4
Total 80GD

Donations (A + B + C + D)

Eligible Amount of
Donation

PAN of
Donee

Amount of
donation

#NAME?

Eligible Amount of
Donation
#NAME?
#NAME?
#NAME?
#NAME?
0

#NAME?

#NAME?

NOTE : IN CASE OF DONEE FUNDS SETUP BY GOVERNMENT AS DESCRIBED IN SECTION 80G(2),

PLEASE USE PAN AS "GGGGG0000G"
Name of Donee must be filled to include the donation in the Total

ALTERNATE MINIMUM TAX

Schedule AMT
1

Computation of Alternate Minimum Tax payable under section 115JC

Total Income as per item 13 of PART-B-TI
Adjustment as per section 115JC(2)

2
a

3
4

Deduction Claimed under any

section included in Chapter VI-A
under the heading C.Deductions
in respect of certain incomes

2a

b
Deduction Claimed u/s 10AA
2b
c
Total Adjustment (2a+ 2b)
2c
Adjusted Total Income under section 115JC(1) (1+2c)

#NAME?

0
#NAME?

Tax payable under section 115JC [18.5% of (3)] (if 3 is greater than 20 4
lacs)

#NAME?

#NAME?
#NAME?

AMT CREDIT

Schedule AMTC
Computation of tax credit under section 115JD
1 Tax under section 115JC in assessment year 2013-14 (1c of Part-B-TTI)
2

Tax under other provisions of the Act in assessment year 2013-14 (4 of Part-B-TTI)

Amount of tax against which credit is available [enter (2 1) if 2 is greater than 1, otherwise enter 0]

Utilisation of AMT credit Available (Sum of AMT credit utilized during the current year is subject to maximum of
above and cannot exceed the sum of AMT Credit Brought Forward
S.No

5
6

Assessmen
t Year
(A)

AMT Credit Gross

(B1)

AMT Credit Set off

in earlier years
(B2)

AMT Credit Brought

Forward
(B3 = B1-B2)

i
2013-14
0
0
0
ii
Total
0
0
0
Amount of tax credit under section 115JD utilised during the year [total of item no 4 (C)]
Amount of AMT liability available for credit in subsequent assessment years [total of 4
(D)]

#NAME?

TTI)

#NAME?

han 1, otherwise enter 0]

#NAME?

rrent year is subject to maximum of amount mentioned in 3

AMT Credit
Balance AMT Credit
Utilised during the Carried Forward
Current Year
(D)= (B3) (C)
(C)
0
0
5
6

0
0
0
0

Sch SPI

Income of specified persons (spouse, minor child etc) includable in income of the assessee
Rs. 1,500 per child, to be included)
Sl No Name of person
PAN of person (opti Relationship
Nature of Income
Amount (Rs)
1
2
3
0

Income of specified persons (spouse, minor child etc) includable in income of the assessee
(income
of the minor
child,
in excess
of
Please clilck
on Recalculate
initially,
and
also subsequently
if Gender, Date of Birth , Residential
Rs. 1,500
per child,
be included)
Status or Assessee
Status
(Indl to
/ HUF
etc) is changed
Sch SI
SP
EC
IA
L
RA
TE

Section
code Sr nos 1 to 5 are
Sl
auto filled from Sch
No
CG. Enter rates for Sl
no 6 and 7 manually)
1
2
3
4
5
6
7
8
9
10
11
11

21
1A
22
21ciii
5BB
1
DTAA
5A1ai
5AB1b
5A1b3
5Eb
Total (1ii to 10 ii)

Special rate
(%)

System calculated
Taxable Income after tax thereon
adjusting for Min
Chargeable to Tax

Income
i
20
15
10
10
30
10
10
20
10
10
10

#NAME?
#NAME?
#NAME?
#NAME?
0
0
0
0

#NAME?

#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
0
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?

#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?
0
#NAME?
#NAME?
#NAME?
#NAME?
#NAME?

Schedule I Information regarding partnership firms in which you are partner

FI
R Number of firms in which you are partner
MS
IN
Sl no
Name of the Firm
W
HI
CH
1
PR
2
AT
3
NR
4
5
Total

PAN of the firm

Percentage
Share in the
profitof the firm

Amount of
share
in the profit
i

Capital balance
on 31st March in
the firm
ii

EXEMPT
INCOME

Schedule EI
Details of Exempt Income (Income not to be included in Total Income)
1 Interest income
2 Dividend income
3 Long-term capital gains on which Securities Transaction Tax is paid
4 Net Agriculture income(other than income to be excluded under rule 7, 7A, 7B or 8)
5 Share in the profit of firm/AOP/BOI etc.
6 Others, (including exempt income of minor child)
7 Total (1+2+3+4+5+6)

1
2
3
4
5
6
7

Schedule IT
TA
X
PAY
ME
NT
S

Sl
No

1
1
2
3
4
5
6
NOTE

Details of payments of Advance Tax and Self-Assessment Tax

BSR Code
Must be filled Date of Credit into Serial Number
to include the
Govt Account
of
payment in the (DD/MM/YYYY)
Challan
Total
2

Amount (Rs)

Note- Enter the totals of Advance tax and Self-Assessment tax in Sl No.12a & 12d of Part B-TTI

FSI

Details of Income accruing or arising outside India

1 Details of Income included in Total Income in Part-B-TI above
Sr No

Country Code Taxpayer Identification

Income from
(Note : If no entry
number
Salary (included
is made in this
in PART B-TI)
column, then other
(A)
columns will not be
considered for that
row)

1
2
3
4

2
3
4

Total Income from outside India (Total of F as per item no.1 above)
Total Income from outside India where DTAA is applicable
Total Income from outside India where DTAA is not applicable (2-3)

Note : Please refer to the instructions for filling out this schedule

Income from
House Property
(included in
PART B-TI)
(B)

Business Income
Capital Gains
Other Sources
(included in
Income (included Income (included
PART B-TI)
in PART B-TI)
in PART B-TI)
(C)
(D)
(E)

Total Income
From Outside
India
(F)
= A+B+C+D+E

0
0
0
0

0
0
0

Details of Taxes Paid outside India

TR

Country Code
(Note : If no entry is made in
this column, then other
columns will not be
considered)

Tax Identification number

Relevant article of DTAA

1
2
3
4
5
Total:

Note
FA
A

Total Taxes paid outside India (Total of 1A)

2
Total Taxes Paid outside India where DTAA is applicable
3
Total Taxes Paid outside India where DTAA is not applicable (2-3)
4
Please refer to the instructions for filling out this schedule.
Schedule FA Details of foreign assets
NOTE : This Schedule is Not Applicable for NRI. For NRIs, Any value entered here will be excluded while Generating
Details of Foreign Bank Accounts
Country Code
Name of the Bank
Address of the Bank
1
2
3
4
5

Total:

Details of Financial Interest in any Entity

Country Code
1
2
3

Nature of entity

Name of the Entity

4
5
Total:

Details of immovable property

Country Code

Address of the Property

Total Investment (at cost)

(in rupees)

1
2
3
4
5
0

Total:

Details of any other Asset in the nature of Investment

Country Code
Nature of Asset

Total Investment (at cost)

(in rupees)

1
2
3
4
5
Total:

Details of account(s) in which you have signing authority and which has not been included in A to D above.
Name of the Institution in
which the account is held

1
2
3
4
5

Address of the Institution

Name of the account

holder

Total:

Details of trusts, created under the laws of a country outside India, in which you are a trustee
Sr No
1
2
3
4

Country Code

Name of the trust

Address of the trust

Total taxes paid on

income declared in
Schedule FSI
(A)

Tax Relief claimed u/s

90/90A
(B1)

Tax Relief claimed u/s

91
(B2)

0
0
0

e excluded while Generating XML

Name mentioned in the
account

Account Number

Peak Balance During

the Year (in rupees)

Address of the Entity

Total Investment (at

cost) (in rupees)

d in A to D above.
Account Number

Peak
Balance/Investment /
during the year (in
rupees)

Name of Other trustees

Address of Other
trustees

Name of Settlor

Address of Settlor

Name of Beneficiaries Address of Beneficiaries

Note " If TAN not provided, then other columns will not be considered for that row
Details of Tax Deducted at Source from SALARY [As per FORM 16 issued
by Employer(s)]

Schedule TDS1

Tax Deduction
Account
Number (TAN) of
the
Deductor

Sl
No

Name of
Employer

Income
chargeable
under
Salaries
4

Total tax
deducted

1
2

Details of Tax Deducted at Source on Income OTHER THAN SALARY

[As per Form 16 A issued by Deductor(s)]

Schedule TDS2
Sl
No
1
1
2
NOTE

Tax Deduction
Account
Number (TAN) of
the
Deductor

Name of
Deductor

Unique TDS
Certificate
Number

Financial Year in
which TDS is
Deducted

Total tax
deducted

Amount out of
(6) claimed for
this year

Note -Please enter total of column 5of Schedule-TDS1 and column 7 of Schedule-TDS2 in 12b of Part B-TTI

Schedule TCS

Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]

TCS
ON
INCO
ME

Tax Deduction and

Tax
Collection Account
Number
of the Collector

Sl
No
1
1
2

NOTE

Name of the
Collector
3

Total tax
deducted
4

Note -Enter the total of column (5)

in Sl No. 12c of Part B-TTI

Amount out of
(4) to be allowed
as credit during
the year
5

##

##

##

Schedule 5A

Information regarding apportionment of income between spouses governed by

Portuguese Civil Code

Name of the Spouse

PAN of the Spouse
Heads of
Income
1
House Property
2
Business or profession
3
Capital Gains
4
Other Sources
5
Total (1+2+3+4)

1
2
3
4
5

ncome between spouses governed by

Amount apportioned in the

hands of the spouse

Schedule AL

DETAILS OF ASSET AND LIABILTY

Asset and Liability at the end of the year (other than those included in Part A BS of the return of the Firm
partner) (Applicable in a case where total income exceeds Rs. 25 lakh) In case total income exceeds 25lakh, A
is mandatory.The values in all the fields have to be zero or above. In case total income is Rs 25 lakh or below
schedule AL is optional
Particulars of Asset
1
Immovable Asset
Land
a
Building
b
2
Movable Asset
Financial Asset
a
i
Deposits in Bank (including balance in any account)
ii
Shares and securities
iii
Insurance policies
iv
Loans and Advances given
v
Cash in hand
Jewellery, bullion etc.
b
work of art
c
Vehicles, yachts, boats and aircrafts
d
Total
3
Liability in relation to Assets at A

BS of the return of the Firm in which

otal income exceeds 25lakh, AL Schedule
ncome is Rs 25 lakh or below, the
Amount (Cost) (Rs.)
1a
1b

2ai
2aii
2aiii
2aiv
2av
2b
2c
2d
3
B

Instructions to fill up Excel Utility

i
ii
iii
iv
v
vi
vii
viii
ix

Overview
Before you begin
Structure of the utility for ITR4
Customisation of the utility
Filling up the sections of the form using the utility
Validating the sheets
Generating the XML
Printing
Importing
Configure the utility
Fill up applicable schedules
Validate each sheet
Generate XML
Validate Summary
Upload the XML
Save XML to generate the XML for
uploading to efiling site.

Configure : From the Home page, select the

applicable sheets for your returns by select Y/N in
the pulldown in Column D. Click Apply
thereafter.
Fill up : Navigate to each schedule applicable from
Index page or by clicking Next / Prev buttons. Fill
up data (Refer to sheet specific Help for more
details)
Validate each sheet : Click on the Validate Button on
each filled sheet to ensure that the sheet has been
properly filled. Also ensure that you have also followed
instructions per sheet

Validate Summary : After clicking on Validate :

Generate XML. You will be taken to a
Verification / Validation sheet where check that
all entries made are reflected before clicking on
Save XML

Generate XML : After all required sched

have been filled and validated, click on
Generate XML which will recheck all shee
and show a final validation sheet

Overview
The excel utility can be used for creating the XML file for efiling of your returns.
The excel utility provides all the sections and schedules required to be submitted as a part of the eFiling process.

Once, the data to be submitted for filing your returns is entered into the utility, the Generate XML button will take you to

The validation page shows the error free entries that the utility will convert into XML format when the user clicks on Pu

The XML file generated will be placed in the same folder as the Excel utility, and will carry a name ending with your PA
the file extension.
ii

Before you begin

Read the general instructions for filling up the form.

The ITR5 Excel Utility is an Excel Workbook that consists of a number of individual, integrated worksheets. Each of the
more schedules for data entry. Initially, all the sheets are visible to the user. A number of these sheets are o

The following elements are available on every sheet

a) The navigate buttons for navigating to the various schedules.
b) Home Button which allows a user to navigate to the customisation home page.
c) Validate Sheet button , which allows the user to check for errors / omissions if any, per sheet.

d) Generate XML button, which will be clicked by the user to generate the XML and validate all the sheets. The validatio
e) Print button which will print all the sheets selected for printing on the Customization page.
f) Help button providing context specific help.
iii

Structure of the utility for ITR5

The various sheets and the schedules covered per sheet is as below.
The name of each sheet displays in the tab at the bottom of the workbook.

Each sheet includes a number of distinct, titled sections / schedules. These titles are displayed in black color background

Each sheet is identified by the sheet tabs located at the bottom of the Excel window. These tabs are labeled with abbrevia
schedules of the sheet.

You can move to a specific sheet by either choosing the sheet tab from the bottom, or by navigating to the required sched
the right panel.
iv

Customisation of the utility by clicking on the Home button shown here ---->

Depending on the various optional schedules that you need to leave out of the filing, you can customize the utility to sho
sheets.
To customize the utility, one needs to go to the Home page / Customization sheet by clicking on the Home button.

This sheet has embedded in it the Version number, buttons to access the "General instructions to fill the utility and form"
which when clicked will apply the customization inputs for hiding unnecessary sheets, to the utility.

The print options are also stored on clicking Customize button. These options include user selected list of sheets that nee

Note : If, on a sheet, there are more than one schedules, you should disable the sheet by selecting "N" only if all the sche
not relevant to you.
v
Filling up the sections of the form using the utility.
Every section / schedule is color coded to facilitate the user to enter data.
There are following different types of cells in the sheet.

a) Data entry cells for mandatory fields which are required to be compulsorily entered by the user. These have a
and a green background color.
b) Data entry cells for mandatory fields which , if left empty by the user, will default to a predefined value. Thes
red font and a green background color.
c) Data entry cells for fields which may be mandatory based on the value of some other field. Ex : Only in the ca
revised return are the dates of original return and receipt no to be filled in. Such labels are either partially red, or
ha
d) Data entry cells for optional fields have a black font and a green background color.

e) Formula fields where no data entry is done by the user but a value is calculated based on already available valu
have a blue font for the labels and a white background color. The formulas are not changeable by the user but are
calculated by th

f) Linked fields, where no data entry is done by the user, but a value is picked up from an existing cell elsewhere i
sheet. These have a blue font for the labels and a white background.
All green cells are areas where the user input is expected.
Refer to the navigation buttons shown on the left for Next, Previous and Index. The user can navigate the various sh
schedules by either clicking on next or previous buttons to move to the next or the previous tab, or by clicking on Index

Moving through the cells : After the user has reached the desired schedule, the user can click on the tab keyboard butto
clicking tab, the user is taken to the next green cell of the schedule.
Adding more rows : Schedules such as Subsidiary Details, 10A, TDS2, TCS etc allow users to enter data in tabular form
The utility provides an option to add more rows in these schedules than provided in the base utility.
IMPORTANT : To add more rows, the user must place the cursor in the last row that is already filled up in the schedule.
click on the button provided to add more rows. The user can enter a number greater than or equal to 1. On clic

Warning : Rows once added, cannot be deleted. However, if rows are not filled up, they will not be reflected in the gener

Note while filling tabular data : When filling tabular data, ensure that all rows are filled one after another. Do not skip
use 2 rows for entering value for a particular entry. Example : If address is longer than the available space,

After filling a row in the table, do not skip a blank row before filling the next row. The utility will stop generating XML
encounters a blank row. Also, every schedule has either red colored column headers, which must be filled up for a v

Caution to ensure correct generation of XML as per expectations : For Schedules such as IT, FBT where the totals ar
Part B, ensure that user does not enter data in the schedules which is incomplete. All rows where amounts are entered

vi

Validating the sheets :

After the required schedules in a sheet are filled up, the user must click the Validate sheet button to confirm that the shee
vii

Generating the XML and Verification :

Once all relevant sheets have been filled up, the user can then click on the "Generate XML" button. This will validate on
and direct the user to the confirmation page which shows the various schedules listed showing which have been

The user can then confirm the same with their actual data, and if ok, click on Save XML option to finally save the genera
system. The system will prompt the user with the name and location of the file saved.
This file can then be uploaded towards efiling your return and an acknowledgement can be hence generated.
viii

Printing.

The filled up sheets can be printed. The user can decide which sheets to print by selecting from the homepage, the sheets
from the last column.
On clicking Print, the selected sheets will be printed out.
ix

Importing

If a taxpayer has already filled up ITR5 on a previous version, the tax payer can transfer all of the data from the previous
version by following the given steps.

Step 1 : Ensure that the previous version is kept in a specific folder (any folder) and the taxpayer is aware of the location
is open, please close it / save and close before proceeding.

Step 2 : Open the latest version of the ITR5 utility after downloading from the site, unzipping if the downloaded utility i
format .
Step 3 : Go to the General sheet and click on the import button on the top right. Follow the messages thereafter

Click here to go back to Sch SI

\
Serial No.
1

3
4

Section Code
111A - STCG on shares
where STT paid
112 - LTCG on listed
securities/ units without
indexation

Rate in Section Code (only for XML

%.
purposes)
15%

1A

10%

22

10%
20%

21ciii
21

30%

5BB

DTAA - Double Taxation

Avoidance Agreement

Rate to
be left
blank

DTAA

111 - Tax on
accumulated balance of
recognised PF

10%

20%

5A1ai

112(1)(c)(iii) - LTCG on
unlisted securities in
case of non-residents
112 - LTCG on others
115BB - Winnings from
lotteries, puzzles, races,
games etc

7
8

Drop Down
115A(1)(a)(i)- Dividends,
interest and income from
units purchase in foreign
currency
115A(1)(a)(ii)- Interest
received from
govt/Indian Concerns
recived in Foreign
Currency

5A1aii

20%

Para E II of Part I of Ist

Sch of FA - Income from
royalty or technical
services - Non-domestic
company

50%

115A(1) (a)(iia) - Interest

from Infrastructure Debt
Fund

5%

115A(1) (a)(iiaa) Interest as per Sec.

194LC

5%

115A(1) (a)(iii) - Income

received in respect of
units of UTI purchased in
Foreign Currency

20%

115A(1)(b)-1 - Income
from royalty & technical
services

30%

FA

5A1aiia

5A1aiiaa

5A1aiii
5A1b1

115A(1)(b)-2 - Income
from royalty & technical
services

20%

5A1b2

115A(1)(b)-3 - Income
from royalty & technical
services

10%

5A1b3

115AB(1)(a) - Income in
respect of units - off
-shore fund

10%

5AB1a

115AB(1)(b) - LTCG on
units - off-shore fund
115AC(1) - Income from
bonds or GDR
purchases or capital
gains - non-resident

10%

5AB 1b

10%

5AC

115ACA(1) - Income
from GDR purchases or
capital gains - resident

10%

5ACA

115B - Profits and gains

of life insurance
business

###

115BBA - Tax on nonresidents sportsmen or

sports associations

20%

115BBB - Tax on income

from units
115BBC - Anonymous
donations
115BBE - Tax on income
referred to in sections 68
or 69 or 69A or 69B or
69C or 69D

10%

5B

5BBA

30%

5BBB
5BBC

30%

5BBE
115E(a) - Investment
income
115E(b) - Income by way
of long term capital gains

20%

5Ea

10%
5Eb

1 GENERAL

NATURE OF BUSINESS
BALANCE_SHEET
PROFIT_LOSS

OTHER_INFORMATION

QUANTITATIVE_DETAILS
PART_B

PART_C

HOUSE_PROPERTY

BP
DPM_DOA
For sake of convenience, computation of depreciation allowable under the Income-tax Act [other than in case of an
undertaking generating electricity which may at its option claim deprecation on straight line method under section
32(1)(i)], has been divided into two parts i.e. in schedules DPM (depreciation on plant and machinery )and DOA
(depreciation on other assets). The summery of depreciation as per these schedules has to be shown in schedule DEP.
Deemed short term capital gain, if any as computed in schedule DPM and DOA has to be entered into schedule DCG.
DEP_DCG

ESR

CG_OS

CYLA BFLA
Schedule BFLA

CFL

10A
80G
80_

SI

EI
FRINGE_BENEFIT_INFO

IT_FBT

TDS_TCS
General Instructions for filling in the form
Instructions for filling up ITR-5 are available in the PDF form

Home page, select the

our returns by select Y/N in
n D. Click Apply

gate to each schedule applicable from

by clicking Next / Prev buttons. Fill
to sheet specific Help for more

te each sheet : Click on the Validate Button on

lled sheet to ensure that the sheet has been
ly filled. Also ensure that you have also followed
tions per sheet

Generate XML : After all required schedules

have been filled and validated, click on
Generate XML which will recheck all sheets
and show a final validation sheet

ed as a part of the eFiling process.

the Generate XML button will take you to a validation page.

o XML format when the user clicks on Publish XML button.

nd will carry a name ending with your PAN number followed by

vidual, integrated worksheets. Each of the sheets contains one or

umber of these sheets are o

if any, per sheet.

L and validate all the sheets. The validation results are shown on
mization page.

s are displayed in black color background with white text.

ndow. These tabs are labeled with abbreviation forms of the

om, or by navigating to the required schedule (and sheet) using

iling, you can customize the utility to show you only relevant

eet by clicking on the Home button.

ral instructions to fill the utility and form". "Customize" button

sheets, to the utility.

nclude user selected list of sheets that need to be printed.

sheet by selecting "N" only if all the schedules on that sheet are

sorily entered by the user. These have a red font

will default to a predefined value. These have a

e of some other field. Ex : Only in the case of

. Such labels are either partially red, or , if they

lculated based on already available values. These

s are not changeable by the user but are

ked up from an existing cell elsewhere in the

ndex. The user can navigate the various sheets and

the previous tab, or by clicking on Index to move

e user can click on the tab keyboard button. On

etc allow users to enter data in tabular format.

ed in the base utility.

w that is already filled up in the schedule. Thereafter, the user can

eater than or equal to 1. On clic
up, they will not be reflected in the generated XML.

ws are filled one after another. Do not skip a row blank. Do not
ger than the available space,

ow. The utility will stop generating XML at the point it

aders, which must be filled up for a v

edules such as IT, FBT where the totals are being transferred to
e. All rows where amounts are entered

idate sheet button to confirm that the sheet has no obvious errors

nerate XML" button. This will validate once again all the sheets,
s listed showing which have been

ave XML option to finally save the generated XML to the file
saved.
ment can be hence generated.

y selecting from the homepage, the sheets desired to be printed

n transfer all of the data from the previous version to the current

) and the taxpayer is aware of the location of this file. If this file

site, unzipping if the downloaded utility is in an archived (zip)

. Follow the messages thereafter

me-tax Act [other than in case of an

n straight line method under section
on plant and machinery )and DOA
ules has to be shown in schedule DEP.
A has to be entered into schedule DCG.