15/04/2019
Additional Disclosures required in ITRs for AY 2019-20
1. Residential Status (for individuals)
a. If NR, then disclosure of jurisdiction where the assessee is resident along with Tax Identification Number
b. In case of Indian citizen of PIO, disclosure of no of days of stay in India
2. Disclosure of directorships held by the assessee in PY (for individuals)
a. Whether you were Director in a company at any time during the previous year? (Tick) _ _ Yes _ No
b. If yes, please furnish following information -
c. Name of Company PAN
d. Whether its shares are listed or
e. unlisted
f. Director Identification Number
3. Disclosure of details of unlisted equity shares held by the in PY (all the assessees)
a. Name of the Company
b. PAN
c. Details of Opening Balance, Shares acquired, transferred and closing balance in terms Qty, Cost, Issue price, sale price etc.
4. Disclosure of details of buyers of immoveable property in case of transfer by the assessee (Name, PAN, Amount Address etc.)
5. Details of capital gains where DTAA benefit is claimed along with information whether TRC is obtained or not
6. Details of agricultural income (like location of land, size of land, owned or leased, irrigated or rain-fed)
7. Income exempt under DTAA – along with details of Country, TRC Article of DTAA etc.
8. Details of Foreign Depository Accounts held, Foreign Custodial Accounts held, Foreign Equity and Debt Interest held, Foreign Cash Value Insurance Contract or Annuity Contract held
9. Introduction of Manufacturing A/c in case of manufacturing business
10. Information regarding turnover/gross receipt reported for GST
11. In case of no account case, additional details required
a. Gross receipts
Through a/c payee cheque or a/c payee bank draft or bank electronic clearing system received before specified date
Any other mode a2
b. Gross profit ib
c. Expenses
d. Net profit
12. In case of Start-ups, details of DIPP and inter-ministerial board certification
13. Details of vehicles registered, capacity, ownership information in case of presumptive taxation from goods carriages
14. Details of immediate parent company and ultimate parent company in case of Foreign Company
15. In case of unlisted company, following details
a. Details of shareholding at the end of the previous year
b. Details of equity share application money pending allotment at the end of the previous year
c. Details of shareholders who is not a shareholder at the end of the previous year but was a shareholder at any time during the previous year
16. In case of unlisted company, following details
a. Details of building or land appurtenant there to, or both, being a residential house
b. Details of land or building or both not being in the nature of residential house
c. Details of listed equity shares
d. Details of unlisted equity shares
e. Details of other securities
f. Details of capital contribution to other entity
g. Details of Loans & Advances to any other concern (If money lending is not assessee’s substantial business
h. Details of motor vehicle, aircraft, yacht or other mode of transport
i. Details of Jewellery, archaeological collections, drawings, paintings, sculptures, any work of art or bullion
j. Details of loans, deposits and advances taken from a person other than financial institution
17. Break-up of payments/receipts in Foreign currency (to be filled up by the assessee who is not liable to get accounts audited u/s 44AB)
