FORM NO.

2D

ITS-2D

SARAL

[*INCOME-TAX RETURN FORM FOR NON CORPORATE ASSESSEES OTHER THAN

PERSONS CLAIMING EXEMPTION UNDER SECTION 11]
[See proviso to rule 12(I)(b)(iii)]

1.
2.
3.

NAME: ____________________________________________________________________________________________________
FATHERS NAME: __________________________________________________________________________________________
ADDRESS: ________________________________________________________________________________________________
____________________________________________ PIN ___________________ TELEPHONE: ________________________
4. Permanent Account Number :
8. Ward/Circle/Special Range :
5. Date of Birth :
9. SEX : M/F
6. Individual/Hindu Undivided family/Firm/
10. Income for the previous year i.e., 1.4.___ to 31.3.___
Association of Persons/Local Authority :
11. Assessment Year :
7. Resident/Non-Resident/Not Ordinarily Resident
12. Return : Original or Revised :
13. Particulars of Bank Account (Mandatory in Refund cases)
Name of the Bank
MICR Code (9 digit)
Address of Bank Branch Type of Account Account Number ECS
(Saving/Current)
(Y/N)
14. Details of Credit Card :
Credit Card Number :
15.
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18.

19.
20.
21.
22.

Issued by :

INCOME FROM SALARY (ATTACH FORM NO. 16) ............................................................

INCOME FROM HOUSE PROPERTY .....................................................................................
INCOME FROM BUSINESS OR PROFESSION ...................................................................
CAPITAL GAINS
15/9
15/12
15/3
31/3
TOTAL
(a) Short Term 645
646
647
648
704
(b) Long Term 695
696
697
698
705
INCOME FROM OTHER SOURCES .......................................................................................
INCOME OF ANY OTHER PERSON TO BE ADDED ..........................................................
GROSS TOTAL INCOME (15+16+17+18+19+20) ..................................................................
LESS: DEDUCTIONS UNDER CHAPTER VI-A:
CODE (For Office Use)
SECTION
AMOUNT (Rs.)

701
702
703

Rs. ___________________
Rs. ___________________
Rs. ___________________

776
706
775
746

Rs.
Rs.
Rs.
Rs.

___________________
___________________
___________________
___________________

Rs.
Rs.
Rs.
Rs.

___________________
___________________
___________________
___________________

(a)
(b)
(c)
747
23. TOTAL INCOME: (21-22) .............................................................................................................. 760
24. ADD: AGRICULTURAL INCOME (For rate purposes) ...........................................................762
25. INCOME CLAIMED TO BE EXEMPT FROM INCOME TAX ................................................... 125
26. TAX ON TOTAL INCOME
INCOME
INCOME TAX
(a) At Normal rates .............. 772
802
(b) At Special rates .............. 768
801
810
27. LESS: REBATE [(a)+(b)+(c)]: .................................................................................................. 820
(a) Sec. 88 812................ (b) Sec. 88B 813................ (c) Sec. 88C 814................
28. TAX PAYABLE ............................................................................................................................ 826
29. ADD: SURCHARGE ................................................................................................................... 828
30. TOTAL TAX PAYABLE (28+29) ................................................................................................ 832
31. LESS: RELIEF ............................................................................................................................ 837
32. NET TAX PAYABLE ................................................................................................................... 840
33. LESS: TAX DEDUCTED AT SOURCE .................................................................................... 873
34. LESS : ADVANCE TAX PAID
Date
Date
Date
Amount
Amount
Amount
............... 862
35. ADD: INTEREST PAYABLE U/s 234A
234B
234C
Total
851
36. LESS: TOTAL SELF ASSESSMENT TAX PAID (a+b): ....................................................... 888
(a) Self Assessment tax paid upto 31st May, 2004 (Attach Challan)
(b) Self Assessment tax paid after 31st May, 2004
Name of the
BSR Code of Bank
Date of deposit
Serial no.
Amount
Bank Branch
Branch (7 Digit)
(DDMMYY)
of challan
(Rs.)
37. BALANCE TAX: PAYABLE/REFUNDABLE ............................................................................
DOCUMENTS ATTACHED WITH THE RETURN
1. ............................................................................................
3. ............................................................................................
5. ............................................................................................

2.
4.
6.

891

Rs. ___________________
Rs. ___________________
Rs.
Rs.
Rs.
Rs.
Rs.
Rs.

___________________
___________________
___________________
___________________
___________________
___________________

Rs.
Rs.
Rs.
Rs.

___________________
___________________
___________________
___________________

Rs. ___________________

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......................................................................................................
......................................................................................................

VERIFICATION
I, ............................................................................. (name in full and in block letters), son/daughter of.........................................................
solemnly declare that to the best of my knowledge and belief, the information given in this return and the annexures and
statements accompanying it are correct, complete and truly stated and in accordance with the provisions of the Income-Tax Act,
1961, in respect of income chargeable to income-tax for the previous year relevant to the assessment year_________________.
Receipt No.___________ Date.___________
Seal
Signature of the receiving official

...........................................................................
Signature
Date :
Place:

* Please go through the instructions. These will help you in filing the return.

INSTRUCTION FOR FILLING UP SARAL

(These instructions are non-statutory)
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16.

SARAL Form is to be filled in duplicate. One copy is returned to the assessee after being duly
acknowledged. With effect from 01.06.1999, the acknowledgement is deemed to be the intimation. No
intimation is separately given unless there is a demand or refund.
All items should be filled in capital letters.
Status (Item No. 6) - Please strike out whichever is not applicable.
Item no. 13:- Here, mention the name of the bank, the 9-digit MICR code, address of the bank branch,
the type of account, along with your account number. In case you want the refund, if any, to be credited
directly into your bank account, fill in Y in the box ECS (Y/N), or else fill in N.
Income from house property (Item No. 16) - Give the address of the property, its nature - whether let out
or self occupied, and the computation of net income shown against item no. 16 in a separate annexure.
Income from business or profession (Item No. 17) - Income from business or profession is required to
be shown against this item. Net income as appearing in your profit and loss or income and expenditure
account is to be adjusted by disallowable expenses, admissible claims not charged to the accounts,
deemed income, etc. This has further to be adjusted by brought forward losses/depreciation, if any,
before being shown against item no. 17. Attach separate annexure showing the computation of income
from business or profession. The income/loss from speculation business should be shown separately.
Also attach trading, profit & loss account, balance sheet, etc., with enclosures including auditors
certificate, wherever required. Nature of business/profession may also be indicated.
Capital gains (Item No. 18) - Please show only net amount of capital gains against item no. 18. The
nature of the transferred asset, its date of acquisition, date of transfer, cost of acquisition/expenses,
value of consideration, exemption of capital gains, if any, and adjustment of brought forward losses,
etc., should be indicated in a separate annexure.

Capital gains are to be shown separately for short term and long term. The assets held for more
than 3 years (except shares, units etc.) are regarded as long term and others as short term. For
shares, units etc., the period of holding for long term is more than 12 months.

The dates 15th September, 15th December, 15th March have ramifications on instalments of advance
tax payable in relation to capital gains. Therefore, capital gains arising in each period (1.4.___to
14.9.___, 15.9.___ to 15.12.___ and thereafter) should be separately indicated against item no. 18)
Income from other sources (Item No. 19) - Only net income from other sources such as interest, income
from units, etc. should be shown against this item. However, details of such income or expenses
incidental thereto should be given in a separate annexure.
Income of other persons (Item No. 20) - Income of certain other persons like spouse or minor child is
liable to be included in your income as per provisions contained in Chapter-V of the Act.
Deductions under Chapter VI-A (Item No. 22) - Total amount of deductions claimed should be shown
section-wise against this item. Detailed computation of deduction, if required, may be given in a separate
annexure.
Income claimed to be exempt (Item No. 25) - If you are claiming certain receipts as exempt from tax,
please give full details thereof in a separate annexure. Total amount of exemption claimed should be
indicated against this item.
Tax on total income (Item No. 26) - In the case of Individual/HUF/AOP/BOI tax is charged for assessment
year 2004-05 at 10% for income slab of Rs. 50,000-60,000, 20% for income slab of
Rs. 60,001-1,50,000
and at 30% thereafter. Surcharge is levied at the rate of 10% on the tax payable after allowing rebate
under Part-A of Chapter VIII of the Income-tax Act on income exceeding Rs. 8,50,000/-. Tax rates for cooperative societies are at 10% for income upto Rs. 10,000, 20% for income between Rs. 10,001-20,000
and 30% thereafter. Tax rate for Firms is 35% without any slab of income. In case of co-operative
societies and resident firms, the tax payable would be enhanced by a surcharge at the rate of 2% of
the tax payable. Special rates of tax are applicable on long term capital gains, @ 20% (10% where the asset
is a listed security) under section 112, on income by way of winnings from lotteries, crossword puzzles,
games, gambling, betting, horse race, etc. @30% under section 115BB. Details of income subjected to special
rates should be shown in a separate annexure.
Rebate (Item No. 27)/ Relief (Item No. 31) - Please indicate the tax rebate available as per section 88
of income-tax Act, 1961.

For individuals who are aged 65 years or more, a rebate of 100% tax (subject to the maximum
of Rs. 20,000) is available under section 88B for assessment year 2004-2005.

For individuals being resident woman, who are aged below 65years, a rebate of 100% tax
(subject to the maximum of Rs. 5,000) is available under section 88C.

Relief is available under section 89/90/91.

Taxes deducted/paid (Item No. 33 and 34) - Please attach proof of taxes paid.
Interest payable (Item No. 35) - Interest is charged under section 234A for late filling of return, under
section 234B for shortfall in payment of advance tax and under section 234C for deferment of instalments
of advance tax. Please show such interest separately. Please note that interest chargeable under sections
234A, 234B and 234C is at the rate of one percent with effect from 08.09.2003 onwards.
Item No. 36:- For self assessment tax paid on or before 31.5.2004, (a) should be filled up, and a copy
of the challan should be attached with the return. For self assessment tax paid after 31.5.2004, table at
(b) should be filled up. Copy of acknowledgement counterfoil (in respect of self assessment tax paid
after 31.5.04) is not required to be attached, however, from the counterfoil, the name of the bank branch,
BSR Code of the Bank Branch (7 digit), date of deposit, challan serial no. and amount of tax paid should
be filled up.