Tax status of the company
Assessment year
Estimated average annual tax rate
Current rate (%) :
Previous rate (%) :
Particulars Closing Balance Opening Balance
Employee related
Gratuity
Leave Encashment
Bounus or Commission
PF and other funds
Provisions for Contribution to PF, superannuation funds or other funds for the welfare of employees [Section 43B(b)]

Do not enter amounts here if the sum is paid on or before the due date for filing return of income

Advance contribution to PF, superannuation funds or other funds for the welfare of employees.

Do not enter amounts here if the sum is paid on or before the due date for filing return of income

Fixed Assets
Statutory and other dues
Tax, Duty & Cess
Provision or sums payable for tax, duty, cess, payable and not paid till the date of filing of return. [Section 43B(a)]

Do not enter amounts here if the sum is paid on or before the due date for filing return of income

Interest on borrowings and loans
Interest (on any loan or borrowing from any public financial institution, loan or advances from a scheduled bank), payable and not paid till the date of filing of return [Section 43B(d) & (e)]

Do not enter amounts here if the sum is paid on or before the due date for filing return of income

Advance interest paid (on any loan or borrowing from any public financial institution, loan or advances from a scheduled bank)

Do not enter amounts here if the sum is paid on or before the due date for filing return of income

Bad debts
Provision for bad and doubtful debts [Section 36(1)(vii)]
Other Provision such as
Provision for warranty(if unascertained)
Provision for rent straight lining
Provision for sales return
Provision for unascertained liability
Provision for diminution in current investment
Losses and depreciation
VRS, amalgamation, demerger and preliminary expenses
Expenses on amalgmation or demerger
Expenses incurred on amalgamation or demerger (As per accounting principles)
Less: Deduction as per IT Act (amortise in 5 year) [Section 35DD]
Expenses on VRS
Expenses incurred on voluntary retirement scheme (As per accounting principles)
Less: Deduction as per IT Act (amortise in 5 year) [Section 35DDA]
Premliminary expenses
Preliminary expenses incurred (As per accounting principles)
Less: Deduction as per IT Act (amortise in 10 year) [Section 35D]
Expenses on which TDS not deducted/ paid
In case of Non-Resident
Expenses incurred on interest, commission or brokerage, fees for professional/technical services, contractor or sub-contractor payable to a non-resident/ outside India on which tax not deducted and paid

Do not enter amounts here if the TDS is paid on or before the due date for filing return of income

Less:Disallowance of last years but paid in current year [Sec.40(a)(i)]

Do not enter amounts here if the TDS is paid on or before the due date for filing return of income

In case of Resident
Expenses incurred on interest, commission or brokerage, fees for professional/technical services, contractor or sub-contractor payable to a resident on which tax not deducted and paid

Do not enter amounts here if the TDS is paid on or before the due date for filing return of income

Less:Disallowance of last years but paid in current year [Sec.40(a)(ia)]

Do not enter amounts here if the TDS is paid on or before the due date for filing return of income

Any other expenses
Exp. allowable as per Income-tax Act
Exp. allowable as per books
Any other timing difference