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CBDT notifies ITR-1 and ITR-4 for Assessment year 2020-21
January, 13th 2020
                                                   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

                                                         INDIAN INCOME TAX RETURN                                                                                    Assessment Year
                                    [For individuals being a resident (other than not ordinarily resident) having total income upto Rs.50 lakh, having
FORM



                  ITR-1              Income from Salaries, one house property (single ownership), interest income, Family pension income etc. and
                                                                         agricultural income upto Rs.5 thousand]
                  SAHAJ               [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' or has to furnish return under            2 020 - 2 1
                                                                 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
   L
                     b Value of perquisites as per section 17(2)                                                  ib
   A                 c Profit in lieu of salary as per section 17(3)                                              ic
   R    (Add multiple rows for Gross Salary in case of more than one employer)
   Y ii 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)
   /             iii                                                                                                                                      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
   O                 c Professional tax u/s 16(iii)                                             vc
   N             vi Income chargeable under the head `Salaries' (iv ­ v)                                                                                  B1
                                                                                                                                                         Enter tenant details here If Let out,
   Tick applicable option    Self Occupied                              Let Out        Deemed Let Out, Address of property;
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
    ii The amount of rent which cannot be realized                                        ii
HOUSE PROPERTY









    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
   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                                                                                                                                                  Total Income
                                                                                 C1                                                                                            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

                                                   INDIAN INCOME TAX RETURN                                                          Assessment Year
       FORM                     [For Individuals, HUFs and Firms (other than LLP) being a resident having total income upto
                                Rs.50 lakh, one house property (single ownership), having income from business and profession
               ITR-4           which is computed under sections 44AD, 44ADA or 44AE or Interest Income, Family pension etc.
              SUGAM                                      and 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 brought forward / carry forward loss under the head `Income from House Property']
                                                                                                                                     2020 - 2 1
                                                          (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
                                                                                                                                Individual        HUF
                                                                                                                                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)       148 153A          153C
     (A21) Are you filing return of income under Seventh proviso to section 139(1) (Not applicable in case of Firm) ­ (Tick) Yes No
     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) Yes No                         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
                                                        Percentage of                       / Enrolment Id   Rate of Interest on               Remuneration
               S. No.   Name and Address                                    PAN
                                                        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
                                   (Ensure that it is included in Total Gross Salary in (ii) above )
     SALARY / PENSION




                             iii   Net Salary (i ­ ii)                                                                                         iii
                             iv    Deductions u/s 16 (iva + ivb+ivc)                                                                           iv
                                      a Standard deduction u/s 16(ia)                                      iva
                                      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 Occupied               Let Out  Deemed 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
                           ii The amount of rent which cannot be realized                                  ii
     HOUSE PROPERTY




                           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
                          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 C­DEDUCTIONS 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)
            D21 Details of all Bank Accounts held in India at any time during the previous year (excluding dormant accounts)
  ACCOUNT




                   Sl.           IFS Code of the Bank                   Name of the Bank                   Account Number                 [tick account(s)    for refund]
   BANK




                    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

                   STAMP RECEIPT NO.                           SEAL, DATE AND SIGNATURE OF RECEIVING OFFICIAL
                         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




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