1

2
3
4
5
6
7
9
10
11
12
13
14
15
16
17
18
19
20
21
22
24
25
27
28

Click on the sheets below

GENERAL
NATUREOFBUSINESS
BALANCE_SHEET
PROFIT_LOSS
OTHER_INFORMATION
QUANTITATIVE_DETAILS
PART_B
HOUSE_PROPERTY
BP
DPM_DOA
DEP_DCG
ESR
CG_OS
CYLA BFLA
CFL
UD
10A
80G
80_
SI
EI
IT
TDS_TCS
FSI
TR_FA

Select
applicable
sheets below by
choosing Y/N
and Click on
Schedules for filing Income Tax Return
Apply
Personal Info, Filing Status, Audit Info
Y
Nature of Business Partner & Member Info
Y
PartA-BS
Y
PartA-P&L
Y
PartA-OI
Y
PartA-QD
Y
PartB-TI, PartB-TTI
Y
ScheduleHP
Y
ScheduleBP
Y
ScheduleDPM, ScheduleDAO
Y
ScheduleDEP, ScheduleDCG
Y
ScheduleESR
Y
ScheduleCG, ScheduleOS
Y
ScheduleCYLA, ScheduleBFLA
Y
ScheduleCFL
Y
ScheduleUD
Y
Schedule 10A,10AA
Y
Schedule80G
Y
Schedule80IA,80IB,80IC,VI-A,STTC
Y
ScheduleSI
Y
Schedule EI
Y
ScheduleIT,ScheduleFBT
Y
ScheduleTDS2,TCS
Y
ScheduleFSI
Y
ScheduleTR
Y

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

ScheduleName

Appli
cable
YN

GENERAL
NATUREOFBUSINESS

PartA_Gen1
NatureOfBusiness

Y
Y

BALANCE_SHEET

PartA-BS

PROFIT_LOSS
OTHER_INFORMATION

PartA-P & L
PartA-OI

Y
Y

QUANTITATIVE_DETAILS PartA-QD

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
80G
80_
80_
80_
80_
SI

PartB-TI
PartB-TTI
ScheduleHP
ScheduleBP
ScheduleDPM
ScheduleDOA
ScheduleDEP
ScheduleDCG
ScheduleESR
ScheduleCG
ScheduleOS
ScheduleCYLA
ScheduleBFLA
ScheduleCFL
Schedule10A
Schedule10AA
Schedule80G
Schedule80_IA
Schedule80_IB
Schedule80_IC
ScheduleVIA
ScheduleSI

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

EI
IT
Unabsorbed Depriciation
TR
FSI
TDS_TCS

ScheduleEI
ScheduleIT
ScheduleUD
ScheduleTR
ScheduleFSI
ScheduleTDS2

Y
Y
Y
Y
Y
Y

TDS_TCS

ScheduleTCS

Description
Click on applicable links to navigate to the respective sheet / schedule.

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
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
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
Details of Unabsorbed Depreciation
Details of Taxes Paid outside India
Details of income accuring or arising outside India
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)]

FORM

GENERAL

INDIAN INCOME TAX RETURN

2013-14

(Please see Rule 12 of the Income TaxRules,1962)

(Also see attached Instructions to Notified Form)
Old name

Name

Flat / Door / Block No

PERSONAL INFORMATION

Assessment Year

[For firms, AOPs and BOIs]

ITR-5

PAN

Name of Premises / Building / Village Date of formation

dd/mm/yyyy
00/00/0000

Road / Street / Post Office

Area / Locality

Status

Import Personal/Tax Details form XML

1-Firm
Town/City/District

Email Address - 1

State

Country

Email Address - 2

(Std code)

Pin Code Return filed under section

Incometa
x 11- u/s 139(1)
Phone No

MobileNo1

Mobile No 2

Income Tax Ward Circle

AUDIT INFORMATION

FILING STATUS

Whether original or revised return?

O-Original

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/YYY
Y)

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

Notice No and Notice Date

Enter Notice
Date

Residential Status

RESResident

In the case of non-resident, is there a

permanent establishment (PE) in
India
Whether any income included in total income for which claim u/s 90/90A/91 has been
No
made[applicable only in case of resident]
[If yes, ensure to fill Schedule FSI and Schedule TR]
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
14. Whether liable to maintain accounts as per section 4AA?
No

No

Whether liable for audit under section 44AB?

(Select)

If above is Yes, whether the accounts have been audited by an accountant?

(Select)

Date of furnishing of the audit report

(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 auditor
(proprietorship/ firm)

d
e
f

Date of audit report.

Are you liable to furnish a report under

section 92E?

(DD/MM/YYYY)
(Select)

If yes, pl enter Date of

Furnishing Report

Mention other Section Code in which liable to furnish a report and the Date of Furnishing the Report in
dd/mm/yyyy format (if liable to furnish the report, date is compulsory) in the table below .
Section Code

Date
DD/MM/YYYY
1
2
3
4
5

Page 1

PARTNERS/ MEMBERS INFORMATION

N
A. Whether there was any change during the previous year in the partners/members of the firm/AOP/BOI
B. Is any member of the AOP/BOI a foreign company?

No

C. If Yes, mention the percentage of share of the foreign company in the AOP/BOI.

0.00

D. Whether total income of any member of the AOP/BOI (excluding his share from such association or
body) exceeds the maximum amount which is not chargeable to tax in the case of that member?
E. Particulars of persons who were partners/ members in the firm/AOP/BOI on 31st day of March, 2013
Percent
age of
share
(if
Name
and
address
S.No
deter
.
minate)
Name

Address

NATURE OF
BUSINESS

(1)
1
2
3
4
5
6
7
8
9
10
11

City

State

(2)

S.No.
(i)
(ii)

Code
[Please see
instruction
No.9(ii)]

Tradename

Tradename

Tradename

PAN

StatusCode

(4)

(5)

Pin code
(3)

Nature of business or profession, if more than one tradenames please specify upto 3
tradenames

(iii)

NATU
BUSI

BALANCE SHEET AS ON 31ST DAY OF MARCH, 2013(fill items 1 to 5 in a case where regular books of
accounts are maintained, otherwise fill item 6) Values left blank will be treated as zero.
1 Partners / members fund
a Partners / members capital
a
b Reserves and Surplus
i Revaluation Reserve
bi
ii Capital Reserve
bii
iii Statutory Reserve
biii
iv Any other Reserve
biv
v Credit balance of Profit and loss account
bv
vi Total (bi + bii + biii + biv + bv)
bvi
0
c Total partners/ members fund (a + bvi)
1c
0
2 Loan funds
a Secured loans
i Foreign Currency Loans
ai
ii Rupee Loans
A From Banks
iiA
B From others
0
C Total ( iiA + iiB)
iiC
0
iii Total (ai + iiC)
aiii
0
b Unsecured loans
i Foreign Currency Loans
bi
ii Rupee Loans
A From Banks
iiA

Part A-BS

B From persons specified in section 40A(2)(b)

of the I. T. Act
C From others
D Total Rupee Loans ( iiA + iiB + iiC)
iii Total (bi + bii)
c Total Loan Funds (aiii + biv)
3 Deferred tax liability
4 Advances

iiB
iiC
iiD

biii
2c
3

0
0

4iii
5

0
0

1e

aiii

NDS

From persons specified in section 40A(2)(b) of the I. T.

i
Act
ii From Others
ii
iii Total Advances (i + ii)
5 Sources of funds (1c + 2c +3 + 4iii)
1 Fixed assets
a Gross: Block
1a
b Depreciation
1b
c Net Block (a b)
1c
d Capital work-in-progress
1d
e Total (1c + 1d)
2 Investments
a Long-term investments
i Investment in property
i
ii Equity instruments
A Listed equities
A
B Unlisted equities
B
C Total
iiC
iii Preference Shares
iii
iv Government or trust securities
iv
v Debenture or bonds
v
vi Mutual Funds
vi
vii Others
vi
viii Total Long-term investments (i + iiC + iii + iv + v + vi + vii)
b Short-term investments
i Equity instruments

SOURCES OF FUNDS

A Listed equities
iA
B Unlisted equities
iB
C Total
iC
ii Preference Shares
ii
iii Government or trust securities
iii
iv Debenture or bonds
iv
v Mutual Funds
v
vi Others
vi
vii Total Short-term investments (iC + ii + iii + iv + v + vi)
c Total investments (aviii + bvii)
3 Current assets, loans and advances
a Current assets
i Inventories
A Raw materials
iA
B Work in progress
iB
C Finished Goods
iC
D Stock-in-trade (in respect of goods acquired
for trading)
iD
Stores/consumables
including
packing
E
material
iE
F Loose tools
iF
G Others
iG
H Total (iA + iB + iC + iD + iE + iF + iG)
ii Sundry Debtors
A Outstanding for more than one year
A
B Others
B
C Total Sundry Debtors
iii Cash and Bank Balances
A Cash-in-hand
iiiA
B Balance with banks
iiiB
C Others
iiiC
D Total Cash and cash equivalents (iiiA + iiiB + iiiC)
iv Other Current Assets
v
Total current assets (iH +iiC + iiiD + aiv)
b Loans and advances
i

Advances recoverable in cash or in kind or for

value
Deposits,
loans and advances to corporates and
to be received
ii
others
iii Balance with Revenue Authorities
iv Total (bi + bii + biii)
v Loans and advances included in biv which is
a
for the purpose of business or profession
b
not for the purpose of business or profession
c Total (av + biv)
d Current liabilities and provisions
i
Current liabilities
A Sundry Creditors
1 Outstanding for more than one year
2 Other
3 Total
B Liability for Leased Assets
C Interest Accrued on above
D Interest accrued but not due on loans
E Income received in advance
F Other payables
G Total (iA + iB + iC + iD + iE + iF)

bvii
2c

0
0

iH

iiC

iiiD
aiv
av

biv

3c

iG

bi
bii
biii
a
b

1
2
iA
iB
iC
iD
iE
iF

ii

Provisions
A Provision for Income Tax
B Provision for Wealth Tax

iiA
iiB

iiC

NO ACCOUNT
CASE

Provision for Leave

encashment/Superannuation/
Gratuity
D Other Provisions
E Total (iiA + iiB + iiC + iiD)
iii Total (iE + iiE)
e Net current assets (3c diii)
4
a Miscellaneous expenditure not written off or adjusted
b Deferred tax asset
c Profit and loss account
d Total (4a + 4b + 4c)
5 Total, application of funds (1e + 2c + 3e +4d)

iiD
iiE
diii
3e

0
0
0

4d
5

0
0

4a
4b
4c

6 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 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

Profit and Loss Account for the financial year 2013-14 (fill items 1 to 52 in a case where regular books
of accounts are maintained, otherwise fill item 53)
1 Revenue from operations
1
A Sales/ Gross receipts of business (net of returns and refunds and duty or tax, if any
i
i Sale of goods
Sale
of
Services
ii
ii
iii Other operating revenues (specify nature and
amount)
iiia
a
iiib
b
iiic
c
iiid
d
iiie
0
e Total (iiia + iiib + iiic + iiid)
Aiv
0
iv
Total (i + ii + iiie)
Duties, taxes and cess, received or receivable, in respect of goods and services
B sold or supplied
a Union Excise duties
1a
b Service tax
1b
c VAT/ Sales tax
1c
d Any other duty, tax and cess
1d
e Total of duties, taxes and cess, received or receivable(1a+1b+1c+1d)
2e
0
C Total Revenue from operations (Aiv + Be)
1C
0
2 Other income
i Rent
i
ii Commission
ii
iii Dividend
iii
iv Interest
iv
v Profit on sale of fixed assets
v

CREDITS TO PROFIT AND LOSS ACCOUNT

Part A-P& L

0
2xi

3iv
4

0
0

5iv
6

D
E
B
I
T
S
T
O
P
R
O
F
I
T
A
N
D
L
O
S
S
A
C
C
O
U
N
T

4
5

Profit on sale of investment being securities

vi
chargeable
to
Securities
Transaction
Tax
(STT)
vi
vii Profit on sale of other investment
vii
viii Profit on account of currency fluctuation
viii
ix Agriculture income
ix
x Any other income (specify nature and amount)
a
a
b
b
c
c
d
d
e
Total (xa + xb + xc + xd)
e
xi Total of other income (i + ii + iii + iv + v + vi + vii + viii + ix + xc)
Closing Stock
i
i Raw Material
Work
in
process
ii
ii
iii
iii Finished Goods
Total (3i + 3ii + 3iii)
Totals of credits to profit and loss account (1+2xi+3iv)
Opening Stock
i
i Raw Material
ii
ii Work - in - process
iii
iii Finished Goods
Total (5i + 5ii + 5iii)
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
7a
b Counter vailing duty
7b
c Special additional duty
7c

6
7

8
9
10
11
12
13
14

d Union excise duty

e Service tax
f VAT/ Sales tax
g Any other tax, paid or paya
h Total 7a to 7g)
Freight
Consumption of stores and spare parts
Power and fuel
Rents
Repairs to building
Repairs to machinery
Compensation to employees
i Salaries and wages
ii Bonus
iii Reimbursement of medical expenses
iv Leave encashment
v Leave travel benefits
vi Contribution to approved superannuation fund
vii Contribution to recognised provident fund
viii Contribution to recognised gratuity fund
ix Contribution to any other fund
Any other benefit to employees in respect of which
x an expenditure has been incurred
Total compensation to employees (14i to 14x)
xi Whether any compensation, included in 14xi, paid
to
xii non-residents

15

16
17
18
19
20
21
22

23

24

25
26

7d
7e
7f
7g
7h
8
9
10
11
12
13

14xi

15e
16
17
18
19
20
21

22iii

22iii

24iii
25
26

14i
14ii
14iii
14iv
14v
14vi
14vii
14viii
14ix
14x

14xii

If Yes, amount paid to non-residents

14x
xiii
iii
Insurance
a Medical Insurance
15a
b Life Insurance
15b
c Keymans Insurance
15c
d Other Insurance
15d
e Total expenditure on insurance (15a+15b+15c+15d)
Workmen and staff welfare expenses
Entertainment
Hospitality
Conference
Sales promotion including publicity (other than advertisement)
Advertisement
Commission
To non-resident other than a company or a foreign
i
company
i
ii
To others
ii
iii Total (I + ii)
Royalty
To non-resident other than a company or a foreign
i
company
i
ii
To others
ii
iii Total (I + ii)
Professional
/ Consultancy
fees /aFee
for technical
services
To non-resident
other than
company
or a foreign
company
i
i
ii
To others
ii
iii Total (I + ii)
Hotel , boarding and Lodging
Traveling expenses other than on foreign traveling

27
28
29
30
31
32
33
34
35

Foreign travelling expenses

Conveyance expenses
Telephone expenses
Guest House expenses
Club expenses
Festival celebration expenses
Scholarship
Gift
Donation

27
28
29
30
31
32
33
34
35

Rates and taxes, paid or payable to Government or any local body (excluding taxes
36 on income)
a Union excise duty
36a
b Service tax
36b
c VAT/ Sales tax
36c
d Cess
36d
e Any other rate, tax, duty or cess
36e
f Total rates and taxes paid or payable (36a+36b+36c+36d+36e)
36f
37 Audit fee
37
38 Other expenses
a
a
b
b
c
c
d
d
e
Total
38e

Bad debts (specify PAN of the person, if available, for whom Bad Debt for amount
of Rs. 1 lakh or more is claimed and amount)
39
i

PAN
PAN
PAN
PAN
PAN

Others (more than Rs. 1 lakh) where

ii
PAN is not available
iii Others (amounts less than Rs. 1 lakh)
iv Total Bad Debt (39i (All PAN) + 39ii + 39iii + 39iv)
40 Provision for bad and doubtful debts
41 Other provisions

iv
v

PROVISIONS
FOR TAX AND
APPROPRIATIO
NS

42 Profit before interest, depreciation taxes [4 (5iv + 6 + 7viii + 8 to 13 + 14xi + 15v

+ 16 to 21+ 22iii + 23iii + 24iii + 25 to 35 + 36vi + 37 + 38iii + 39vi + 40 + 41)]
43 Interest

42
43
44
45
46
47
48
49
50

To non-resident other than a company or a foreign

i
i
company
ii
To others
ii
iii Total (I + ii)
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 partners account (48 49)

39vi
40
41

42

43iii
42
43
44
45
46
47
48
49
50

0
0
0
0
0

NO ACCOUNT
CASE

51 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
d Net profit

51a
51b
51c
51d

Part A- OI
Other Information (optional in a case not liable for audit under section 44AB)
1 Method of accounting employed in the previous year
2 Is there any change in method of accounting
Effect on the profit because of deviation, if any, in the method of accounting
employed in the previous year from accounting standards prescribed under
3 section 145A
4 Method of valuation of closing stock employed in the previous year

MERC
N
3

Raw Material (if at cost or market rates whichever is less write 1, if at cost write 2,
a if at market
rate
writegoods
3) (if at cost or market rates whichever is less write 1, if at cost write
Finished
b 2, if at market
c rate
Is there
any
write
3)change in stock valuation method
Effect on the profit or loss because of deviation, if any, from the method of
d valuation prescribed
5 Amounts
credited
to the profit and loss account, being
undernot
section
145A
a the items falling within the scope of section 28
5a
The proforma credits, drawbacks, refund of duty of 5b
customs or excise or service tax, or refund of sales
b tax or value added tax, where such credits,
or refunds
are admitted
asprevious
due by the
c drawbacks
escalation claims
accepted
during the
year 5c
concerned
d authorities
Any other item
of income
5d
e Total
Capital
anycredited to profit and loss
5e
of receipt,
amountsifnot
f account (5a+5b+5c+5d+5e)
Amounts debited to the profit and loss account, to the extent disallowable under
6 section 36:Premium paid for insurance against risk of damage
a or destruction of stocks or store
Premium paid for insurance on the health of
b employees

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.

4d

5f

6p

6a

6b
6c

Any amount of interest paid in respect of borrowed

d capital
e Amount of discount on a zero-coupon bond
Amount of contributions to a recognised provident
f fund

6d

Amount of contributions to an approved

g 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

6g

6e
6f

6h
6i
6j
6k
6l

Expenditure for the purposes of promoting family

6m
m planning amongst employees
Any sum received from employees as contribution to 6n
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
n employees account on or before the due date
o Any other disallowance
Total amount disallowable under section 36 (total of
p 6a to 6o)

6o

Total number of employees employed (mandatory in case the assessee has

q recognized Provident Fund)
i deployed in India
ii deployed outside India
iii Total
Amounts debited to the profit and loss account, to the
7 extent disallowable under section 37
a Expenditure of personal nature;
7a

Expenditure on advertisement in any souvenir,

7b
brochure, tract, pamphlet or the like, published by a
b political party;

OTHER INFORMATION

Expenditure by way of penalty or fine for violation

c of any law for the time being in force;
d Any other penalty or fine;
Expenditure incurred for any purpose which is an
e offence or which is prohibited by law;
f Amount of any liability of a contingent nature
g Any other amount not allowable under section 37
Total amount disallowable under section 37(total of
h 7a to 7g)
Amounts debited to the profit and loss account, to
8 A the extent disallowable under section 40

7c
7d
7e
7g
7h
7h

8Af

a Amount disallowable under section 40 (a)(i),

Aa
40(a)(ia) and 40(a)(iii) on account of noncompliance with 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

d or remuneration paid to any partner or
e Any
other disallowance
member
Total amount disallowable under section
f 40(total of Aa to Ae)

Ad

Ac

Ae

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
otherwise than by account payee cheque or account
payee bank draft disallowable under section 40A(3)
- 100% disallowable

9b

c Provision for payment of gratuity

d any sum paid by the assessee as an employer for
setting up or as contribution to any fund, trust,
company, AOP, or BOI or society or any other
institution;
e Any other disallowance

9c

8B

9d

9e

Total amount disallowable under section 40A (total

of 9a to 9e)

10 Any amount disallowed under section 43B in any preceding previous year but
allowable during the previous year

9f

Any sum in the nature of tax, duty, cess or fee under 10a
a any law
Any sum payable by way of contribution to any
10b
provident fund or superannuation fund or gratuity
b fund or any other fund for the welfare of employees
c

Any sum payable to an employee as bonus or

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

Any sum payable as interest on any loan or

10e
e borrowing 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:-

10g

11g

12e
13
14

Any sum in the nature of tax, duty, cess or fee under 11a
a any law
Any sum payable by way of contribution to any
11b
provident fund or superannuation fund or gratuity
b fund or any other fund for the welfare of employees
Any sum payable to an employee as bonus or
11c
commission for services rendered
Any sum payable as interest on any loan or
11d
borrowing from any public financial institution or a
State financial corporation or a State Industrial
d investment corporation
c

Any sum payable as interest on any loan or

11e
e borrowing 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
a Union Excise Duty
12a
b Service tax
12b
c VAT/sales tax
12c
d Any other tax
12d
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

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

Item Name

Unit of
measure

Opening stock

Purchase

Consumption

Sale

Closing stock

Yield
Finished
Products
8

%age of yield

Shortage/
excess, if any

10

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

Item Name

Unit

Opening stock

Purchase

Finished goods
manufactured
5

Sales

Closing stock

Shortage/
excess, if any
8

TOTAL INCOME

Part B - TI
Computation of total income
1 Income from house property (4c of Schedule-HP) (enter nil if loss)
2 Profits and gains from business or profession
i

Profit and gains from business other than

speculative business and specified business (A37 of
Schedule-BP) (enter nil if loss)

2i

ii Profit and gains from speculative business (B41 of

Schedule-BP) (enter nil if loss)

2ii

iii Profit and gains from specified business (C47 of

Schedule-BP) (enter nil if loss)

2iii

iv Total (2i + 2ii +2iii)(enter nil,if loss and carry this figure to loss to Schedule
CYLA)
3 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 (3ai + 3aii)
b

3ai

3aii

3aii
i

3bi

3bii

iii Total Long term (3bi+3bii) (enter nil if loss and 3bii
take the figure to schedule CFL)
i

L ong-term with indexation [(B7-B4e-B5) of

Schedule-CG]

ii Long-term without indexation (B4e+ B5 of

Schedule-CG)

Total Capital gains (3aiii + 3biii) (take the figure

adjusted to Schedule CYLA)(In case of
negative figure enter nil and take the figure under
c
respective head to schedule CFL)
4 Income from other sources
a

from sources other than from owning race horses

and winning from Lottery etc. (1g of Schedule OS)

4a

winnings from lotteries, crossword puzzles, races,

games, gambling, betting etc. (2 of Schedule OS)

4b

from owning race horses (4c of Schedule OS) (enter

nil if loss)

4c

d
Total (4a + 4b + 4c) (enter nil if loss)
5 Total (1 + 2iv + 3c +4d)
Losses of current year to be set off against 5 (total of 2ix,3ix and 4ix of Schedule
6 CYLA)
7 Balance after set off current year losses (5 - 6)
Brought forward losses to be set off losses against 6 (total of 2ix, 3ix and 4ix of
8 Schedule BFLA)
9 Total income (7 - 8) (also 5x of Schedule BFLA + 4b)
10 Income chargeable to tax at special rate under section 111A, 112 etc. included in 9
11 Deductions under Chapter VI-A ( k of Schedule VIA and limited to 9-10)
12 Total income (9-11)
13 Income chargeable to tax at special rates (total of (i) of schedule SI)
14 Net agricultural income/ any other income for rate purpose (4 of Schedule EI)

2iv

3c

4d
5

0
0

6
7

0
0

8
9
10
11
12
13
14

0
0
0
0
0
0
0

Aggregate income (12 13 + 14) [applicable if (12-13) exceeds maximum amount not
15 chargeable to tax]
15
16 Losses of current year to be carried forward (total of xi of Schedule CFL)
16
17 Deemed total income under section 115JC (3 of Schedule AMT)
17

0
0
0

COMPUTATION OF TAX LIABILITY

Part B - TTI

Computation of tax liability on total income

1 a
Tax Payable on deemed total Income under section 115JC (4 of Schedule AMT)
b
Education Cess on (Ia) above
c
Total Tax Payable
2 Tax payable on total income
a
Tax at normal rates
2a
0
b
Tax at special rates (11 of Schedule-SI)
2b
0
Rebate on agricultural income [applicable if (12-13)
of Part B-TI exceeds maximum amount not
c
chargeable to tax]
2c
0
d
Tax Payable on Total Income (2a + 2b - 2c)
3 Education cess, including secondary and higher education cess on 2d
4 Gross tax liability (2d + 3)
5 Gross tax payable (higher of 4 or lc)
Credit under section 115JD of tax paid in earlier years (if 4 is more than 1c)
6 ( 5 of Schedule AMTC)
7 Tax payable after credit under section 115JD (5 6)
8 Tax relief
a
Section 90/90A (1B1 of Schedule TR)
8a
0
b
Section 91(1B2 of Schedule TR)
8b
0
c
Total (8a + 8b)
9 Net tax liability (7 8c)
10 Interest payable
a

10a

For default in furnishing the return (section 234A)

For default in payment of advance tax (section
234B)

10b

For deferment of advance tax (section 234C)

10c

TAXES PAID

d
Total Interest Payable (8a+8b+8c)
11 Aggregate liability (9 + 10d)
12 Taxes Paid
a
Advance Tax (from Schedule-IT)
12a
b
TDS (Total of Schedule-TDS2)
12b
c
TCS (Total of Schedule-TCS)
12c
d
Self Assessment Tax (from Schedule-IT)
12d
e
Total Taxes Paid (12a+12b+12c + 12d)
13 Amount payable (Enter if 11 is greater than 12e, else enter 0)

a
b
c

0
0
0

2d
3
4
5

0
0
0
0

6
7

0
0

8c
9

0
0

10d
11

0
0

12e
13

0
0

0
0
0
0

14 Refund (If 10e is greater than 9, also give the bank account details in Schedule-BA) 14
In case of refund, please furnish the following information in respect of bank account in which
Schedule BA
refund is to be credited
1
2
3

Enter your bank account number (mandatory in all cases and for direct deposit of
refund into bank, the number should be 11 digits or more)
Do you want your refund deposited directly into your bank account?
IFSC CODE
Type of Account (Select)

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 ]

0
Yes
Savings

No

VERIFICATION
I, (full name in block
son/ daughter of
solemnly declare that to the best of my knowledge and belief, the information given in the return and the schedules thereto
is correct and complete and that the amount of total income/ fringe benefits and other particulars shown therein are truly
stated and are in accordance with the provisions of the Income Tax Act, 1961, in respect of income chargeable to incometax for previous year relevant to the Assessment Year 2013-2014. I further declare that I am making the return in below
capacity and I am also competent to make this return and verify it

Capacity
Place
Verification PAN

Sign here
(Date)

Part C
COMPUTATION OF FRINGE BENEFITS AND FRINGE BENEFIT
TAX

11

2
3
4
5
6

Fields marked in red, if not filled, will default to 0 in the XML

Computation of Fringe Benefits and fringe benefit tax
Value of fringe benefits
a for first quarter
1a
b for second quarter
1b
c for third quarter
1c
d for fourth quarter
1d
e Total fringe benefits (1a + 1b + 1c + 1d) ( also 24 iv of Schedule-FB)
Fringe benefit tax payable [30% of 1e]
Surcharge on 2
Education Cess, secondary and higher education cess on on (2 + 3)
Total fringe benefit tax liability (2 + 3 + 4)
Interest payable
a For deferment of advance tax (S. 115WJ (3)

For default in filing of the return ( section 115WK)

b For default in payment of advance tax (S. 115WJ (5)
c Total interest payable
7 Aggregate liability (5 + 6c)
8 Taxes paid
a Advance fringe benefit tax (from Schedule-FBT)
b On self-assessment (from Schedule-FBT)
c Total Taxes Paid (8a + 8b)
9 Tax Payable (Enter if 7 is greater than 8c, else enter 0).

0
0
0

6a

6b
6c

0
0

8a
8b

1e
2
3
4
5

0
0
0
0
0

6c
7

0
0

8c
9

#NAME?
#NAME?

10

#NAME?

#NAME?
#NAME?

10 Refund (enter If 8c is greater than 7, else enter 0) also give the bank account details
in Schedule-BA

Date(DD/MM/YYYY)

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

Town/ City

State

Is the property co-owned? NO

Your percentage
of share in the
property.

S.No

PAN OF COOWNER(S)

NAME OF CO-OWNER(S)

i
ii
iii
iv
v
Is the property let out ?

Name of Tenant

a
b
c
d
e
f

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

Interest payable on
borrowed capital

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

Cannot exceed
1.5 lacs if not
let out

Address of property

Town/ City

State

Is the property co-owned? NO

Your percentage
of share in the
property.

S.No

PAN OF COOWNER(S)

NAME OF CO-OWNER(S)

i
ii
iii
iv
v
Is the property let out ?
a
b
c
d
e
f

Name of Tenant

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

Interest payable on
borrowed capital

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

Cannot exceed
1.5 lacs if not
let out

Address of property

Town/ City

State

Is the property co-owned? NO

Your percentage
of share in the
property.

S.No

PAN OF COOWNER(S)

NAME OF CO-OWNER(S)

i
ii
iii
iv
v
Is the property let out ?

Name of Tenant

a
b
c
d
e
f

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

Interest payable on
borrowed capital

Total (f + g)
Income from house
i
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)

Cannot exceed
1.5 lacs if not
let out

RED MUST NOT BE LEFT BLANK)

T PROPERTY IN THE RETURN
PIN Code
100

PERCENTAGE SHARE IN
PROPERTIES

PAN of Tenant (optional)

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

PIN Code
100

PERCENTAGE SHARE IN
PROPERTIES

PAN of Tenant (optional)

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

PIN Code
100

PERCENTAGE SHARE IN
PROPERTIES

PAN of Tenant (optional)

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

A
B
C

INCOME FROM BUSINESS OR PROFESSION

Schedule BP
Computation of income from business or profession
A From business or profession other than speculative business
Profit before tax as per profit and loss account (item
1
43 or item 51d of Part A-P&L )
Net profit or loss from speculative business included 2a
2a in 1
Net profit or Loss from Specified Business u/s 35AD
2b included in 1 (enter ve sign in case of loss)

2b

3 Income/ receipts credited to profit and loss account

considered under other heads of income

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

4
section
44AD/44AE/44AF/44B/44BB/44BBA/44BBB/44D/44
DA Chapter-XII-G/ First Schedule of Incometax Act
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 2a 2b 3 4 5d)
7 Expenses debited to profit and loss account
considered 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)

Depreciation allowable under section 32(1)(ii)

(column 6 of Schedule-DEP)

10

11

12iii
13

0
0

7
8
9

Depreciation debited to profit and loss account

11 included in 9
12 Depreciation allowable under Income-tax Act
i

12i
0

ii

Depreciation allowable under section 32(1)(i)

12ii
(Make your own computation and enter) (Refer
Appendix-IA of IT Rules
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 PartOI)

14

15 Amounts debited to the profit and loss account, to

the extent disallowable under section 37 (7h of PartOI)

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

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

20
21

22 Any other item or items of addition under section 28

to 44DA

22

23 Any other income not included in profit and loss

account/any other expense not allowable (including
income from salary, commission, bonus and interest
from firms in which assessee is a partner)

23

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

25 Deduction allowable under section 32(1)(iii)

24

26 Amount of deduction under section 35 in excess of

the amount debited to profit and loss account (item
vii(4) of Schedule ESR)

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

28
0
preceding previous year but allowable during the
previous year(10g of Part-OI)
29 Deduction under section 35AC
a
Amount, if any, debited to profit and loss accoun 29a
b
Amount allowable as deduction
29b
c
Excess amount allowable as deduction (29b 29 29c
0
30 Any other amount allowable as deduction
30
31 Total (25 + 26 + 27+28 +29c +30)
31
32 Income (13 + 24 31)
32
33 Profits and gains of business or profession deemed to be under i
Section 44AD
33i
0
ii
Section 44AE
33ii
iii Section 44AF
33iii
0
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)
33xii
34 Profit or loss before deduction under section 10A/10AA/10B/10BA (32 + 33xii)
34
35 Deductions under sectioni
10A (6 of Schedule-10A)
35i
0
ii
10AA (d of Schedule-10AA)
35ii
0
iii Total (35i + 35ii )
35v
Net profit or loss from business or profession other than speculative business
36 (34 35iii)
36
Net Profit or loss from business or profession other
than speculative business and specified
37 business after applying rule 7A, 7B or 7C, if
applicable (If rule 7A, 7B or 7C is not applicable,
enter same figure as in 36)
B

Computation of income from speculative business

25

A37

A37

0
0

0
0

0
0

38
39
40
41

Net profit or loss from speculative business as per profit or loss account
Additions in accordance with section 28 to 44DA
Deductions in accordance with section 28 to 44DA
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 (enter nil if loss)

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

46 Deductions in accordance with section 35AD

47 Profit or loss from specified business (45-46)
Income chargeable under the head Profits and gains
(A37+B41+C47)

46
C47

Schedule DPM Depreciation on Plant and Machinery

1 Block of assets
2 Rate (%)

DEPRECIATION ON PLANT AND MACHINERY

3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

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)
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)
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/
Capital gains/
lossassets
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)

15
(i)

30
(ii)

40
(iii)

Plant and machinery

50
(iv)

60
(v)

80
(vi)

100
(vii)

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

DEPRECIATION ON OTHER ASSETS

3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

Block of assets
Rate (%)
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)
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)
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
transfergains/
of asset/
Capital
lossassets
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)

Furniture and
fittings
10
(iv)

Building
5
(i)

10
(ii)

100
(iii)

Intangible

Ships

25
(v)

20
(vi)

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

0
0
0

SUMMARY OF DEPRECIATION ON ASSETS

Schedule DEP
1

3
4
5
6

Summary of depreciation on assets

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 on plant and machinery ( 1a + 1b + 1c + 1d+ 1e + 1f1h
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)
2d
d
3
Furniture and fittings (Schedule DOA- 14 iv)
4
Intangible assets (Schedule DOA- 14 v)
5
Ships (Schedule DOA- 14 vi)
Total depreciation ( 1h+2d+3+4+5)
6

0
0
0
0
0

Schedule DCG
1

3
4
5
6

Deemed Capital Gains on sale of depreciable assets

Plant and machinery
Block entitled for depreciation @ 15 per
a
1a
cent (Schedule DPM - 16i)
Block entitled for depreciation @ 30 per
b
1b
cent (Schedule DPM 16ii)
Block entitled for depreciation @ 40 per
c
1c
cent (Schedule DPM - 16iii)
Block entitled for depreciation @ 50 per
d
1d
cent (Schedule DPM - 16iv)
Block entitled for depreciation @ 60 per
e
1e
cent (Schedule DPM 16v)
Block entitled for depreciation @ 80 per
f
1f
cent (Schedule DPM 16vi)
Block entitled for depreciation @ 100 per
g
1g
cent (Schedule DPM 16vii)
h Total ( 1a +1b + 1c + 1d + 1e + 1f + 1g)
Building
Block entitled for depreciation @ 5 per
a
2a
cent (Schedule DOA- 16i)
Block entitled for depreciation @ 10 per
b
2b
cent (Schedule DOA- 16ii)
Block entitled for depreciation @ 100 per
c
2c
cent (Schedule DOA- 16iii)
d Total ( 2a + 2b + 2c)
Furniture and fittings ( Schedule DOA- 16iv)
Intangible assets (Schedule DOA- 16v)
Ships (Schedule DOA- 16vi)
Total ( 1h+2d+3+4+5)

0
0
0
0
0
0
0
1h

2d
3
4
5
6

0
0
0
0
0

0
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
vii

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

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

Amount of deduction
allowable (3)

0
0
0
0
0
0
0

Schedule CG 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 Deduction if any under Chapter IV-E
1d
e Net short term capital gains from slum sale (1c 1d)

0
0
0
1e

2a
2a From assets (shares/units) where section 111A is applicable (STT paid)
2b
2b From assets where section 111A is not applicable
From assets (shares/units) in the case of others where section 111A is applicable
3 (STT paid)
3a
0
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
0
iv Total ( bi + bii + biii)
biv
0
Balance
(3a

biv)
3c
0
c
Loss, if any, to be ignored under section 94(7)
d or 94(8) (Enter positive value only)
3d
e Short-term capital gain (3c + 3d)
3e
4 From assets in case of others where section 111A is not applicable
4a
0
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
0
iv Total ( bi + bii + biii)
biv
0
4c
0
c Balance (3a biv)

0
0

2 In case of NON-RESIDENT to which first proviso to section 48 is applicable

Loss, if any, to be ignored under section 94(7)

4d
or 94(8) (Enter positive value only)
e Deduction under section 54D/54G/54GA
4e
f Short-term capital gain (4c + 4d 4e)
5 Deemed short capital gain on depreciable assets (6 of Schedule-DCG)
6 Amount deemed to be short term capital gains under sections 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
0
b Net worth of the under taking or division
1b
0
c Long term capital gains from slump sale
1c
0

CAPITAL GAINS

4f
5
6
7

Deduction under sections 54D/ 54EC/54G/

1d
54GA
e Net long term capital gain from slump sale (1c 1d)
1e
2 Asset in case of non-resident to which first proviso to section 48 applicable
2
3 From asset in the case other where provisounder section112(1) isnot applicable
a Full value of consideration
3a
0
b Deductions under section 48
i Cost of acquisition after indexation
bi
0
ii Cost of improvement after indexation
bii
iii Expenditure on transfer
biii

0
0
0
0

0
0

iv Total (bi + bii +biii)

Balance (3a biv)

biv
3c

Deductionunder sections54D/54EC/54G/54GA

3d

0
0

0
e Net balance (3c 3d)
3e
4 From asset where proviso under section 112(1) is applicable (without indexation
a Full value of consideration
4a
0
b Deductions under section 48
i
Cost of acquisition without indexation
bi
ii
Cost of improvement without indexation
bii
iii Expenditure on transfer
biii
0
iv Total (bi + bii +biii)
biv
0
c Balance (4a biv)
4c
0

Deduction under sections 54D/ 54EC/ 54G/

4d
54GA
e Net balance
4e
0
0
5 From unlisted securities in case of non-resident as per section 112(1)(c)(iii)
5
Amount deemed to be long term capital gains under sections
6
6
0
54D/54EC/54G/54GA
7 Total long term capital gain (1e + 2 + B3e + B4e + B5 + B6)
7
0
C Income chargeable under the head CAPITAL GAINS (A6 + B6)
C
0
D Information about accrual/receipt of capital gain
Date
LTCG Proviso
LTCG Nonproviso
i Up to 15/9 (i)
ii 16/9 to 15/12 (iii)
iii 16/12 to 15/3 (iv)
iv 16/3 to 31/3 (v)
d

STCG 111A

STCG OTH

OTHER SOURCES

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

Schedule OS Income from other sources

1 Income other than from owning race horse(s):a Dividends, Gross
1a
b Interest, Gross
1b
Rental income from machinery, plants, buildings,
c
1c
etc., Gross
d Others, Gross (excluding income from owning race horses)Mention the source
Source
Income
(i)
(2)
1
1
2
2
3
3
1d
Total (di + dii+ diii)
0

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

1e

Deductions under section 57:i Expenses /Deductions

ii Depreciation
iii Total
Balance (1e fiii)

fi
fii
fiii

0
1g

Winnings from lotteries, crossword puzzles, races, games, gambling, betting etc.
2 (Gross)
Income from other sources (other than from owning race horses) (1g + 2) (enter1g
3 as nil, if loss)
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

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

Schedule CYLA

Details of Income after set-off of current years losses

CURRENT YEAR LOSS ADJUSTMENT

Income of current
Business Loss
year (Fill this
House property
(other than
Sl.N Head/ Source of Income column only if loss of the current speculation loss)
income is zero or
year set off
of the current
positive)
year set off

Loss to be adjusted
1
House property
Business (excluding
speculation income and
ii income from specified
business).
i

Total loss
Total loss
(4c of Schedule (A37 of ScheduleHP)
BP)
0
0
2
3
0
0

Other sources loss

(other
than loss from
Current years
race
Income remaining
horses) of the
after set off
current
year set off
Total loss
(3 of ScheduleOS)
0
4

5=1-2-3-4
0

viii Profit from owning and

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

0
0
0

0
0
0

iii

Speculation income

iv Specified business
income
Short-term capital
v
gain
Long term capital
vi
gain
Other sources
vii (excluding profit from
owning race horses and
winnings from lottery)

Schedule BFLA

0
0

Details of Income after Set off of Brought Forward Losses of earlier years

BROUGHT FORWARD LOSS ADJUSTMENT

Income after set

off, if
Brought forward
Brought forward Brought forward
Current years
any, of current
allowance under
loss
depreciation set
income remaining
Sl.
years
section
Head/ Source of Income
set off
off
after set off
No.
losses as per 5 of
35(4) set off
Schedule CYLA)
1
i

House property

Business (excluding
ii speculation income and
income from specified
business)
iii Speculation Income
Specified business
iv
income u/s 35AD

0
0

0
0

0
0

0
0

0
0

BROUGHT FORWARD LOSS ADJ

Short-term capital gain

vi Long-term capital gain

0
0

0
0

0
0

0
0

0
0

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

0
0

viii Profit from owning and

maintaining race horses
0
0
0
0
0
ix Total of brought forward loss set off
x Current years income remaining after set off Total (i5+ii5+iii5+iv5+v5+vi5 +vii5+viii5)

Calculate Setoff

CARRY FORWARD OF LOSS

Schedule CFL

Sl.
No.

Assessmen
t Year

i
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 and
specified
business

House
property loss

Loss from
speculative
business

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)

Schedule UD
SrNo
(1)

Assessment Year
(2)

Details of Unabsorbed Depreciation

Amount of
brought forward
unabsorbed
depreciation
(3)

Amount of depreciation set-off

against the current year income
(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

Totals

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

Schedule 10AA
DEDUCTIO
N U/S 10AA

Deduction under section 10AA

Deductions in respect of units located in Special Economic Zone
Undertaking No.1
a
Total

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

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

PAN of
Donee

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
Total 80GC :

PAN of
Donee

Amount of Eligible
donation Amount of
Donation
0
0
0
0
0

Total 80GB :

Amount of Eligible
donation Amount of
Donation
0
0
0
0

Amount of Eligible
donation Amount of
Donation
0
0
0
0
0

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)

PAN of
Donee

Amount of Eligible
donation Amount of
Donation
0
0
0
0
0

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

PLEASE USE PAN AS "GGGGG0000G"

DEDUCTION U/S 80-IA

Schedule 80-IA Deductions under section 80-IA

Deduction in respect of profits of an enterprise
a referred to in section 80-IA(4)(i) [Infrastructure
facility]
Deduction in respect of profits of an undertaking
b referred to in section 80-IA(4)(ii)
[Telecommunication services]
c
d

Deduction in respect of profits of an undertaking

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

a
b

Deduction in respect of profits of an undertaking

d
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
e
profits of an undertaking referred to in section 80IA(4)(vi) [Cross-country natural gas distribution
network]
Total deductions under section 80-IA (a + b + c + d + e)

DEDUCTION U/S 80-IB

Schedule 80-IB Deductions under section 80-IB

Deduction in respect of industrial undertaking
a referred to in section 80-IB(3)
Deduction in respect of industrial undertaking
b
located in Jammu & Kashmir [Section 80-IB(4)]
Deduction in respect of industrial undertaking
c located in industrially backward states specified in
Eighth Schedule [Section 80-IB(4)]
Deduction in respect of industrial undertaking
d located in industrially backward districts [Section
80-IB(5)]
Deduction in the case of multiplex theatre [Section
e 80-IB(7A)]
Deduction in the case of convention centre [Section
f 80-IB(7B)]
Deduction in the case of company carrying on
g scientific 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
i and building housing projects [Section 80-IB(10)]
Deduction in the case of an undertaking operating a
j cold chain facility [Section 80-IB(11)]
Deduction in the case of an undertaking engaged in
k processing, preservation and packaging of fruits,
vegetables, meat, meat products, poultry, marine or
dairy products [Section 80-IB(11A)]
Deduction in the case of an undertaking engaged in
l 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
80-IB(11B)]

a
b
c
d
e
f
g
h
i
j

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 n)

n
o

DEDUCTION U/S 80-IC

Schedule 80-IC / 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
Total of deduction for undertakings located in North-east (Total of 4a to
h 4g)
5 Total deduction under section 80-IC (1 + 2 + 3 + 4h)

Schedule VI-A Deductions under Chapter VI-A

a 80G (Eligible Amount)
c 80GGC
d 80IA (f of Schedule 80-IA)
e 80IAB
f 80IB (n of Schedule 80-IB
g 80IC or 80IE (5 of Schedule 80-IC / 80-IE)
h 80ID
i 80JJA
j 80P
k 80LA
m Total deductions under Chapter VI-A (Total of a to k)

TOTAL
DEDUCTIONS

1
2
3

4h
5

0
0
System calculated

0
0
0
0
0
0

0
0
0

0
0
0
0
0
0
0
0
0
0
0

ALTERNATE MINIMUM TAX

Schedule AMT

Computation of Alternate Minimum Tax payable under section 115JC

Total Income as per item 12 of PART-B-TI

Adjustment as per section 115JC(2)

a

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)

0
0

Tax payable under section 115JC [18.5% of (3)] (In the case of
AOP, BOI, AJP this is applicable if 3 is greater than Rs. 20 lakhs)
4

Schedule AMTC
Computation of tax credit under section 115JD
1
Tax under section 115JC in assessment year 2013-14 (1c of Part-BTTI)
Tax under other provisions of the Act in assessment year 2013-14 (4 of
2
Part-B-TTI)
3
4

AMT CREDIT

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 amount mentioned in 3 above and cannot exceed the sum of AMT Credit Brought Forward)
S.No

Assessmen
t Year
(A)

AMT
Credit
Gross
(B1)

AMT Credit Set off in Earlier years

(B2)

AMT Credit
Balance
brought
forward
(B3 = B1-B2)

2012-13

ii

2013-14

ii

Total

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)]

0
0
0

current year is subject to

MT Credit Brought Forward)
AMT Credit Utilised
during the Current
Year
(C)

Balance
AMT
Credit
Carried
Forward
(D)= (B3)
(C)

Please click the Auto Populate button, to

recalculate the Sch CG Values.
This action will overwrite the manually entered
values

Please clilck on Recalculate initially, and also subsequently if Gender, Date of Birth , Residential Status or Assessee Status
Income of specified persons (spouse, minor child etc) includable in income of the assessee (income of the
Schedule SI minor child, in excess of Rs. 1,500 per child, to be included)
SPECI
AL
RATE

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

21
1A
22
21ciii
5BB
1
DTAA
5A1ai
5A1b2
5BBA
5Ea
Total (ii)

Special rate
(%)

Taxable Income after

adjusting for Min
Chargeable to Tax

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

0
0
0
0
0
0
0
0
0
0
0

0
0
0
0
0
0
0
0
0
0
0
0

System calculated
tax thereon

0
0
0
0
0
0
0
0
0
0
0
0

EXEMPT INCOME

Schedule - EI
Details of Exempt Income (Income not to be included in Total Income)
1
1 Interest Income
Dividend
Income
2
2
Long-term
capital
gains
on
which
Securities
Transaction
3
Tax is paid
3
4
5
i
ii
iii
6
7

Net Agriculture income(other than income to be excluded

under rule 7, 7A, 7B or 8)
4
Share in the income of AOP (Mention PAN of the AOP
and amount)
PAN
5i
PAN
5ii
Total 5i + 5ii
5
Others
6
Total (1+2+3+4+5+6)
7

0
0

TAX
PAYMENTS

Schedule IT
Sl
No
1
1
2
3
4
5
6
NOTE

Details of Advance Tax and Self Assessment Tax Payments of Income-tax

BSR Code

Date of Credit
into Govt
Serial Number
Account
of
(DD/MM/YYYY
Challan
)
3
4

Amount (Rs)

Enter the totals of Advance tax and Self

Assessment tax in PartB-TTI

Details of Tax Deducted at Source on Income OTHER THAN

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

Sch TDS2
TDS ON
INCOME

Sl
No

1
1
2
3
4
NOTE

Schedule TCS

Tax Deduction
Unique
Account
Name of
TDS
Number (TAN) of the Deductor Certificate
Deductor
Number
2

Financial
Year in
which
TDS is
Deducted

Total Tax
Deducted

Amount
out of
(6)
claimed
for
this year

Total of column 7 linked to Part B TTI

Details of Tax Collected at Source [As per Form 27D issued by the Collector(s)]
Amount
Tax Deduction and
out of
TCS ON
Tax
Name of
(4) to be
Sl
Total tax
INCOME
Collection Account
the
allowed
No
collected
Number
Collector
as credit
of the Collector
during
the year
1
2
3
4
5
1
2
NOTE
Total of column 5 linked to Part B TTI

Schedule FSI Details of Income accuring or arising outside India

Details of Income included in Total Income in Part-B-TI above
1 SrNo

Country Code

Tax Payer
Identification Number

Income from Business Income

House Property (included in
(included in
PART-B-TI) (B)
PART-B-TI) (A)

Capital Gain
Income
(included in
PART-B-TI)
(C)

1
2
3
4
5
Total
2 Total Income from outside India (Total of E as per item no.1 above)
3 Total Income from outside India where DTAA is applicable
4 Total Income from outside India where DTAA is not applicable (2-3)
NOTE Please refer to the Instructions for filling up this Schedule

hedule

Other Source
Income
(included in
PART-B-TI)
(D)

0
2
3
4

Total Income
from Outside
India
(E)=A+B+C+D
0
0
0
0
0
0

0
0

Schedule TR

Details of Taxes Paid outside India

Details Taxes Paid outside India
1 SrNo

Country Code

Tax Payer
Identification Number

Relevant article of
DTAA

Total taxes paid on

income declared in
Schedule FSI(A)

1
2
3
4
5
0

Total

2 Total Taxes Paid outside India (Total of 1A)

3 Total Taxes Paid outside India where DTAA is applicable
4 Total Taxes Paid outside India where DTAA is not applicable (2-3)
NOTE
Please refer to the instructions for filling up this schedule as the manner of calculation of relief has been

FA
A

Schedule FA Details of foreign assets

NOTE : Not to be filled in by NRI (Non Resident Indian Status )
Details of Foreign Bank Accounts
Country Code
Name of the Bank
Address of the Bank

Name mentioned in
the account

1
2
3
4
5
Total:

Details of Financial Interest in any Entity

Country Code
Nature of entity
1
2
3
4
5

Total:

Name of the Entity

Address of the
Entity

Details of immovable property

Country Code

Address of the
Property

Total Investment

1
2
3
4
5
0

Total:

Details of any other Asset in the nature of investment

Country Code
Nature of Asset

Total Investment

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 Address of the
in which the account is Institution
held

Name of the account

holder

Account Number

1
2
3
4
5
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

Name of Other
trustees

Tax Relief Claimed (B)

Relief claimed u/s
Relief claimed u/s
90/90A(B1)
91(B2)

2
3
4
nner of calculation of relief has been provided therein.

Account Number

0
0
0

Peak Balance

Total Investment

een included in A to D above.

Peak
Balance/Investment
during the year (in
rupees)

Address of Other
trustees

Name of Settlor

Address of Name of Address of

Settlor Beneficiari Beneficiari
es
es

Instructions to fill up Excel Utility

i
ii
iii
iv
v
vi
vii
viii
ix

Overview
Before you begin
Structure of the utility for ITR5
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
a validation page.
The validation page shows the error free entries that the utility will convert into XML format when the user clicks on
Publish XML button.
The XML file generated will be placed in the same folder as the Excel utility, and will carry a name ending with your
PAN number followed by 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
sheets contains one or 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
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
with white text.
Each sheet is identified by the sheet tabs located at the bottom of the Excel window. These tabs are labeled with
abbreviation forms of the 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
schedule (and sheet) using 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
show you only relevant 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"
"Customize" button 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
need to be printed.
Note : If, on a sheet, there are more than one schedules, you should disable the sheet by selecting "N" only if all the
schedules on that sheet are 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 red font 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. These have a 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 case of revised return are the dates of original return and receipt no to be filled in. Such
labels are either partially red, or , if they have a serial number, then only the serial number is red.
This deontes conditional compulsory fields. The background color is green.
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 values. These have a blue font for the labels and a white background color. The formulas
are not changeable by the user but are calculated by the utility.

f) Linked fields, where no data entry is done by the user, but a value is picked up from an existing cell
elsewhere in the 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 sheets and schedules by either clicking on next or previous buttons to move to the next or the
previous tab, or by clicking on Index to move to the sheet which contains a list of all the schedules , or
alternatively by directly clickin on the sheet tabs at the bottom.
Moving through the cells : After the user has reached the desired schedule, the user can click on the tab
keyboard button. On 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.
Thereafter, the user can click on the button provided to add more rows. The user can enter a number greater than or equa
to 1. On clicking enter, the desired number of rows will be increased.
Warning : Rows once added, cannot be deleted. However, if rows are not filled up, they will not be reflected in the
generated XML.

Note while filling tabular data : When filling tabular data, ensure that all rows are filled one after another. Do not skip
a row blank. Do not use 2 rows for entering value for a particular entry. Example : If address is longer than the available
space, please continue typing in the provided space, and do not move to the next cell to complete the rest of the address.
The cell will automatically expand and accept the full address in the same cell.
After filling a row in the table, do not skip a blank row before filling the next row. The utility will stop generating XML
at the point it encounters a blank row. Also, every schedule has either red colored column headers, which must be filled
up for a valid row to be accepted by the utility. To be sure that the data entered in such tables is being accepted by the
utility, please check the count per table displayed when you click on the XML generate button. By clicking on the XML
Generate button, you will be taken to the verification sheet wherein the utility will calculate the valid rows for each and
every schedule and display the same for final verification before outputting the XML file for upload.

Caution to ensure correct generation of XML as per expectations : For Schedules such as IT, FBT where the totals
are being transferred to Part B, ensure that user does not enter data in the schedules which is incomplete. All rows where
amounts are entered, must have all mandatory data filled up, else the XML may not reflect the entered invalid rows.
Refer above paragraph for details.
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
once again all the sheets, 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
generated XML to the file 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
desired to be printed 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 to the current 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
of this file. If this file 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
in an archived (zip) format .

Step 3 : Go to the General sheet and click on the import button on the top right. Follow the messages thereafter
Note : The import utility is only for importing already filled in ITR5 forms for the current assessment year using
Excel utility provided on the IncomeTax Efiling site for ITR5.
Typically, the need to import would be for those taxpayers who may have filled in ITR5 using excel utility this yea
assessment year, and would need to move to a later version of the utility provided on the IncomeTax eFiling Site.
This feature is NOT for importing either from any other ITR such as 1,2,3 etc or from previous years data to this

1 GENERAL

NATURE OF BUSINESS
BALANCE_SHEET
PROFIT_LOSS
OTHER_INFORMATION

QUANTITATIVE_DETAILS
PART_B

HOUSE_PROPERTY

BP
DPM_DOA
DEP_DCG

ESR

CG_OS

CYLA BFLA

CFL

10A
80G

80_

SI
Schedule-SI,- Mention the income included in total income which is chargeable to tax at special rates.
(iii) In Schedule SI, the codes for the sections which prescribed special rates of tax for the income
mentioned therein are as under:Sl. No.

Section Nature of income

code
1
Tax on accumulated balance of
recognised provident fund

Section

Rate of tax

111

To be computed in
accordance with rule 9(1)
of Part A of fourth
Schedule

2
3

1A
21

111A
112

10
20

22

112

10

5A1a

Short term capital gains

Long term capital gains (with
indexing)
Long term capital gains (without
indexing)
Dividends, interest and income
from units purchase in foreign
currency

FA

Income from royalty or technical

services where agreement entered
between 31.3.1961 to 31.3.1976
in case of royalty and between
29.2.1964 and 31.3.1976, and
agreement is approved by the
Central Government.

Paragraph 50
EII of Part
I of first
schedule of
Finance
Act

115A(1)(a) 20

5A1b1

Income from royalty & technical

services

115A(1)(b) 30
if
agreement
is entered
on or
before
31.5.1997

5A1b2

Income from royalty & technical

services

115A(1)(b) 20
if
agreement
is entered
on or after
31.5.1997
but before
1.6.2005

5A1b3

Income from royalty & technical

services

115A(1)
10
(b)if
agreement
is on or
after
1.6.2005

10

5AB1a Income received in respect of

115AB(1)
units purchase in foreign currency (a)
by a off-shore fund

10

11

5AB1b Income by way of long-term

capital gains arising from the
transfer of units purchase in
foreign currency by a off-shore
fund

115AB(1)
(b)

10

12

5AC

Income from bonds or GDR

purchases in foreign currency or
capital gains arising from their
transfer in case of a non-resident

115AC(1)

10

13

5ACA

Income from GDR purchased in

foreign currency or capital gains
arising from their transfer in case
of a resident

115ACA(1 10
)

14

5B

12.5

15

5BB

Profits and gains of life insurance 115B

business
Winnings from lotteries,
115BB
crosswords puzzles, races
including horse races, card games
and other games of any sort or
gambling or betting of any form
or nature whatsoever

16

5BBA

Tax on non-residents sportsmen or 115BBA

sports associations

10

30

17

5BBB

Tax on income from units of an

115BBB
open ended equity oriented fund
of the Unit Trust of India or of
Mutual Funds

10

18
19
20

5BBC
5Ea
5Eb

Anonymous donations
Investment income
Income by way of long term
capital gains

30
20
10

115BBC
115E(a)
115E(b)

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

Click Here to go Back to Sch SI

Serial No.

Section Rate in Section Code (only for XML

Code
%.
purposes)
111A STCG on
shares
where
STT paid

112 LTCG on
listed
securities
/ units
without
indexatio
n

15%

1A

10%

22

112(1)(c)
(iii) LTCG on
unlisted
securities
in case
of nonresidents
3

7
8

112 LTCG on
others
115BB Winnings
from
lotteries,
puzzles,
races,
games
etc

10%

21ciii

20%

21

30%

5BB

DTAA Rate to
Double
be left
Taxation blank
Avoidanc
e
Agreeme
nt
111 - Tax
on
accumul
ated
balance
of
recognis
ed PF
Drop
Down
115A(1)
(a)(i)Dividend
s,
interest
and
income
from
units
purchase
in foreign
currency

DTAA

10%

20%

5A1ai

115A(1)
(a)(ii)Interest
received
from
govt/Indi
an
Concern
s recived
in
Foreign
Currency

5A1aii

20%
Para E II
of Part I
of Ist Sch
of FA Income
from
royalty or
technical
services Nondomestic
company

50%

FA
115A(1)
(a)(iia) Interest
from
Infrastruc
ture Debt
Fund

5%

5A1aiia
115A(1)
(a)(iiaa) Interest
as per
Sec.
194LC

5%

115A(1)
(a)(iii) Income
received
in
respect
of units
of UTI
purchase
d in
Foreign
Currency

20%

5A1aiiaa

5A1aiii

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

30%

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

10%

5AB 1b

115AC(1)
- Income
from
bonds or
GDR
purchase
s or
capital
gains nonresident

10%

5AC

115ACA(
1) Income
from
GDR
purchase
s or
capital
gains resident

10%

115B Profits
and
gains of
life
insuranc
e
business

###

115BBA Tax on
nonresidents
sportsme
n or
sports
associati
ons

20%

5ACA

5B

5BBA
115BBB Tax on
income
from
units

10%

115BBC Anonymo
us
donation
s

30%

115BBE Tax on
income
referred
to in
sections
68 or 69
or 69A or
69B or
69C or
69D

30%

115E(a) Investme
nt
income

20%

5BBB

5BBC

5BBE

5Ea

115E(b) Income
by way of
long term
capital
gains

10%

5Eb

e page, select the

eturns by select Y/N in
Click Apply

o each schedule applicable from

icking Next / Prev buttons. Fill
eet specific Help for more

ch sheet : Click on the Validate Button on

sheet to ensure that the sheet has been
led. Also ensure that you have also followed
per sheet

nerate XML : After all required schedules

ve been filled and validated, click on
nerate XML which will recheck all sheets
d show a final validation sheet

s a part of the eFiling process.

Generate XML button will take you to

ML format when the user clicks on

will carry a name ending with your

ual, integrated worksheets. Each of the

ible to the user. A number of these

nd validate all the sheets. The

e displayed in black color background

w. These tabs are labeled with

or by navigating to the required

g, you can customize the utility to

y clicking on the Home

nstructions to fill the utility and form".

ding unnecessary sheets, to the utility.

ude user selected list of sheets that

et by selecting "N" only if all the

ily entered by the user.

l default to a predefined

some other field. Ex :

no to be filled in. Such
erial number is red.

ated based on already

d color. The formulas

up from an existing cell

ground.

x. The user can navigate

move to the next or the
all the schedules , or

er can click on the tab

edule.
llow users to enter data in tabular format.
n the base utility.

at is already filled up in the schedule.

an enter a number greater than or equal
they will not be reflected in the

re filled one after another. Do not skip

If address is longer than the available
ell to complete the rest of the address.

The utility will stop generating XML

olumn headers, which must be filled
uch tables is being accepted by the
erate button. By clicking on the XML
calculate the valid rows for each and
ML file for upload.

les such as IT, FBT where the totals

s which is incomplete. All rows where
t reflect the entered invalid rows.

e sheet button to confirm that the sheet

te XML" button. This will validate

the various schedules listed showing

XML option to finally save the

and location of the file saved.
nt can be hence generated.

lecting from the homepage, the sheets

nsfer all of the data from the previous

d the taxpayer is aware of the location

unzipping if the downloaded utility is

llow the messages thereafter

r the current assessment year using the

d in ITR5 using excel utility this year for current

ded on the IncomeTax eFiling Site.
or from previous years data to this years data.

le to tax at special rates.

f tax for the income