Following Point wise changes
- 4 – GSTIN to be mentioned.
- 19 – Allowance under Section 32AD is to be reported.
- 24 – Deemed gains under Section 32AD to be reported.
- 26 – Clause (g) of Section 43B (sum payable to Indian Railways for use of assets) is to be reported.
- 31 – Cash receipts more than INR 2, 00,000 under Section 269ST is to be reported now.
- 34 – Details with respect to transactions not disclosed in TDS Return/ TCS Return is to be mentioned.
Point wise Insertions:
- 29A – Advance received on capital asset forfeited to be reported here {Section 56(2) (ix)}.
- 29B – Income of gifts exceeding INR 50,000 to be reported here {Section 56(2) (x)}.
- 30A – Details about “Primary Adjustments” in transfer pricing to be reported here as per Section 92CE.
- 30B – Limitation of Interest deductions for borrowings from a AE upto 30% of EBITDA is to be furnished here.
- 30C – Details of Impermissible Avoidance Agreement to be furnished as referred to in Section 96.
- 36A – Dividend received under Section 2(22) (e) is required to be reported here.
- 42 – Details w.r.t. Form 61 (details of no PAN Form 60 received), Form 61A (SFT) and Form 61B (SRA) is to be provided here.
- 43 – Details w.r.t. CbC Reporting as referred to in Section 286 is required to be reported.
- 44 – BREAK UP of total expenditure in respect of GST Registered and Unregistered Entities is required to be given.
Notification 33/2018 dated 20.07.2018.
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