A |
Short-term capital gain (STCG) (Items
3 & 4 are not applicable for residents) |
1 |
From sale of land or building or both |
a |
i |
Full value of consideration
received/receivable |
ai |
|
ii |
Value of property as per stamp
valuation authority |
aii |
|
iii |
Full value of consideration adopted as
per section 50C for the purpose of Capital Gains (ai or
aii) |
aiii |
|
b |
Deductions under section 48 |
i |
Cost of acquisition without indexation |
bi |
|
ii |
Cost of Improvement without indexation |
bii |
|
iii |
Expenditure wholly and exclusively in
connection with transfer |
biii |
|
iv |
Total (bi + bii + biii) |
biv |
|
c |
Balance (aiii – biv) |
1c |
|
d |
Deduction under section 54B (Specify
details in item D below) |
1d |
|
e |
Short-term Capital Gains on Immovable
property (1c - 1d) |
A1e |
|
2 |
|
3 |
For NON-RESIDENT, not being an FII-
from sale of shares or debentures of an Indian company (to
be computed with foreign exchange adjustment under first
proviso to section 48) |
a |
STCG on transactions on which
securities transaction tax (STT) is paid |
A3a |
|
b |
STCG on transactions on which
securities transaction tax (STT) is not paid |
A3b |
|
4 |
For NON-RESIDENT- from sale of
securities (other than those at A2) by an FII as per
section 115AD |
a |
Full value of consideration |
4a |
|
b |
Deductions under section 48 |
i |
Cost of acquisition without indexation |
bi |
|
ii |
Cost of Improvement without indexation |
bii |
|
iii |
Expenditure wholly and exclusively in
connection with transfer |
biii |
|
iv |
Total (i + ii + iii) |
biv |
|
c |
Balance (4a - 4biv) |
4c |
|
d |
Loss to be disallowed u/s 94(7) or
94(8)- for example if security bought/acquired within 3
months prior to record date and dividend/income/bonus units
are received, then loss arising out of sale of such
security to be ignored (Enter positive value only) |
4d |
|
e |
Short-term capital gain on sale of
securities by an FII (other than those at A2) (4c +4d) |
A4e |
|
5 |
From sale of assets other than at A1
or A2 or A3 or A4 above |
a |
Full value of consideration |
5a |
|
b |
Deductions under section 48 |
|
i |
Cost of acquisition without indexation |
bi |
|
ii |
Cost of Improvement without indexation |
bii |
|
iii |
Expenditure wholly and exclusively in
connection with transfer |
biii |
|
iv |
Total (i + ii + iii) |
biv |
|
c |
Balance (5a - 5biv) |
5c |
|
d |
In case of asset (security/unit) loss
to be disallowed u/s 94(7) or 94(8)- for example if asset
bought/acquired within 3 months prior to record date and
dividend/income/bonus units are received, then loss arising
out of sale of such asset to be ignored (Enter positive
value only) |
5d |
|
e |
STCG on assets other than at A1 or A2
or A3 or A4 above (5c + 5d) |
A5e |
|
6 |
Amount deemed to be short term capital
gains under sections 54B |
A6 |
|
7 |
Total Short-term Capital Gain (A1e+
A2e+ A3a+ A3b+ A4e+ A5e+A6) |
A7 |
|
B |
Long-term capital gain (LTCG) (Items
4, 5 & 6 are not applicable for residents) |
1 |
From sale of land or building or both |
a |
i |
Full value of consideration
received/receivable |
ai |
|
ii |
Value of property as per stamp
valuation authority |
aii |
|
iii |
Full value of consideration adopted as
per section 50C for the purpose of Capital Gains (ai or
aii) |
aiii |
|
b |
Deductions under section 48 |
|
i |
Cost of acquisition with indexation |
bi |
|
ii |
Cost of Improvement with indexation |
bii |
|
iii |
Expenditure wholly and exclusively in
connection with transfer |
biii |
|
iv |
Total (bi + bii + biii) |
biv |
|
c |
Balance (aiii – biv) |
1c |
|
d |
Deduction under section
54/54B/54EC/54F/54GB (Specify details in item D below) |
|
e |
Long-term Capital Gains on Immovable
property (1c - 1d) |
B1e |
|
2 |
From sale of bonds or debenture (other
than capital indexed bonds issued by Government) |
a |
Full value of consideration |
2a |
|
b |
Deductions under section 48 |
|
i |
Cost of acquisition without indexation |
bi |
|
ii |
Cost of improvement without indexation |
bii |
|
iii |
Expenditure wholly and exclusively in connection with transfer |
biii |
|
iv |
Total (bi + bii +biii) |
biv |
|
c |
Balance (2a - 2biv) |
2c |
|
d |
Deduction under sections 54EC/54F
(Specify details in item D below) |
|
e |
LTCG on bonds or debenture (2c –
2d) |
B2e |
|
3 |
|
4 |
For NON-RESIDENTS- from sale of shares
or debenture of Indian company (to be computed with foreign
exchange adjustment under first proviso to section 48) |
a |
LTCG computed without indexation
benefit |
4a |
|
b |
Deduction under sections 54EC/54F
(Specify details in item D below) |
|
c |
Balance LTCG (4a – 4b) |
4c |
|
d |
LTCG on share or debenture, being
listed security, included in 4c |
B4d |
|
e |
LTCG on share or debenture, being
unlisted security, included in 4c |
B4e |
|
5 |
|
6 |
From sale of foreign exchange asset by
NON-RESIDENT INDIAN (If opted under chapter XII-A) |
a |
LTCG on sale of specified asset
(computed without indexation) |
6a |
|
b |
Less deduction under section 115F
(Specify details in item D below) |
6b |
|
c |
Balance LTCG on sale of specified
asset (6a – 6b) |
B6c |
|
d |
LTCG on sale of asset, other than
specified asset (computed without indexation) |
6d |
|
e |
Less deduction under section 115F
(Specify details in item D below) |
6e |
|
f |
Balance LTCG on sale of asset, other
than specified asset (6d – 6e) |
B6f |
|
7 |
From sale of assets where B1 to B6
above are not applicable |
a |
Full value of consideration |
7a |
|
b |
Deductions under section 48 |
|
i |
Cost of acquisition with indexation |
bi |
|
ii |
Cost of improvement with indexation |
bii |
|
iii |
Expenditure wholly and exclusively in
connection with transfer |
biii |
|
iv |
Total (bi + bii +biii) |
biv |
|
c |
Balance (7a - 7biv) |
7c |
|
d |
Deduction under sections 54EC/54F
(Specify details in item D below) |
|
e |
Long-term Capital Gains on assets at
B7 above (7c-7d) |
B7e |
|
8 |
Amount deemed to be LTCG under
sections 54/54B/54EC/54F/54GB/115F |
|
9 |
Total long term capital gain [B1e +B2e
+B3e + B4d +B4e + B5e +B6c+ B6f+ B7e+ B8] (In case of loss
take the figure to 5xi of schedule CFL) |
B9 |
|
C |
Income chargeable under the head
“CAPITAL GAINS” (A7 + B9) (take B9 as nil, if loss) (If C
is negative, take the figure to 4xi of schedule CFL and if
it is positive, take the figure to respective row in item
E) |
C |
|
D |
Information about deduction claimed |
1 |
In case of deduction u/s
54/54B/54EC/54F/54GB/115F give following details |
|
2 |
In case of deduction u/s 54GB, furnish
PAN of the company |
|
E |
Set-off of current year capital losses
with current year capital gains |