Form 2C, Download Income Tax Form 2C in PDF Format

Form No. 2C for Return of Income. Return Form No. 2C is not required to furnish from the assessment year 2006-07onwards.

The return of income required to be furnished under sub-section (1) or sub-section (3) or sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139 or clause (i) of sub-section (1) of section 142 or sub-section (1) of section 148 or section 153A relating to the assessment year commencing on the 1st day of April, 2012 shall,—

(a) in the case of a person being an individual where the total income includes income chargeable to income-tax, under the head,—

 (i)  “Salaries” or income in the nature of family pension as defined in the Explanation to clause (iia) of section 57; or

(ii)  “Income from house property”, where assessee does not own more than one house property and does not have any brought forward loss under the head; or

(iii) “Income from other sources”, except winnings from lottery or income from race horses,

be in Form SAHAJ (ITR-1) and be verified in the manner indicated therein:

Provided that the provisions of this clause shall not apply to a person
who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6
and has

 (i)  assets (including financial interest in any entity) located outside India; or

 (ii)  signing authority in any account located outside India.

(b)  in the case of a person being an individual [not being an individual to whom clause (a) applies] or a Hindu undivided family where the total income does not include any income chargeable to income-tax under the head “Profits or gains of business or profession”, be in Form No. ITR-2 and be verified in the manner indicated therein;

(c)  in the case of a person being an individual or a Hindu undivided family who is a partner in a firm and where income chargeable to income-tax under the head “Profits or gains of business or profession” does not include any income except the income by way of any interest, salary, bonus, commission or remuneration, by whatever name called, due to, or received by him from such firm, be in Form No. ITR-3 and be verified in the manner indicated therein;

(ca) in the case of a person being an individual or a Hindu undivided family deriving business income and such income is computed in accordance with special provisions referred to in section 44AD and section 44AE of the Act for computation of business income, be in Form SUGAM (ITR-4S) and be verified in the manner indicated therein:

Provided that the provisions of this clause shall not apply to a person who is a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6
and has

 (i)  assets (including financial interest in any entity) located outside India; or

 (ii)  signing authority in any account located outside India.]

(d)  in the case of a person being an individual or a Hindu undivided family other than the individual or Hindu undivided family referred to in clause (a) or clause (b) or clause (c) or clause (ca)
and deriving income from a proprietory business or profession, be in Form No. ITR-4 and be verified in the manner indicated therein;

(e)  in the case of a person not being an individual or a Hindu undivided family or a company or a person to which clause (g) applies, be in Form No. ITR-5 and be verified in the manner indicated therein;

(f)  in the case of a company not being a company to which clause (g) applies, be in Form No. ITR-6 and be verified in the manner indicated therein;

(g)  in the case of a person including a company whether or not registered under section 25 of the Companies Act, 1956 (1 of 1956), required to file a return under sub-section (4A) or sub-section (4B) or sub-section (4C) or sub-section (4D) of section 139, be in Form No. ITR-7 and be verified in the manner indicated therein;

(2) The return of income required to be furnished in Form SAHAJ (ITR-1) or Form No. ITR-2 or Form No. ITR-3 or Form SUGAM (ITR-4S) or Form No. ITR-4 or Form No. ITR-5 or Form No. ITR-6 shall not be accompanied by a statement showing the computation of the tax payable on the basis of the return, or proof of the tax, if any, claimed to have been deducted or collected at source or the advance tax or tax on self-assessment, if any, claimed to have been paid or any document or copy of any account or form or report of audit required to be attached with the return of income under any of the provisions of the Act

(3) The return of income
referred to in sub-rule (1) may be furnished in any of the following manners, namely:—

 (i)  furnishing the return in a paper form;

(ii)  furnishing the return electronically under digital signature;

(iii) transmitting the data in the return electronically and thereafter submitting the verification of the return in Form ITR-V;

(iv) furnishing a bar-coded return in a paper form:

Provided that—

(a) an individual or a Hindu undivided family, if his or its total income, or the total income in respect of which he is or it is assessable under the Act during the previous year, exceeds ten lakh rupees, shall furnish the return for the assessment year 2012-13 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);

(aa)  an individual or a Hindu undivided family, being a resident, other than not ordinarily resident in India within the meaning of sub-section (6) of section 6 having assets (including financial interest in any entity) located outside India or signing authority in any account located outside India and required to furnish the return in Form ITR-2 or ITR-3 or ITR-4, as the case may be, shall furnish the return for assessment year 2012-13 and subsequent assessment years in the manner specified in clause (ii) or clause (iii);

(aaa) a firm required to furnish the return in Form ITR-5 or an individual or Hindu Undivided Family (HUF) required to furnish the return in Form ITR-4 and to whom provisions of section 44AB are applicable, shall furnish the return for assessment year 2011-12 and subsequent assessment years in the manner specified in clause (ii);

(ab) a company required to furnish the return in Form ITR-6 shall furnish the return for assessment year 2010-11 and subsequent assessment years in the manner specified in clause (ii);

(b)  a person required to furnish the return in Form ITR-7 shall furnish the return in the manner specified in clause (i).

(4) The Director-General of Income-tax (Systems) shall specify the procedures, formats and standards for ensuring secure capture and transmission of data and shall also be responsible for evolving and implementing appropriate security, archival and retrieval policies in relation to furnishing the returns in the manners specified in clauses (ii), (iii) and (iv) of sub-rule (3).

(5) Where a return of income relates to the assessment year commencing on the 1st day of April, 2011 or any earlier assessment year, it shall be furnished in the appropriate form as applicable in that assessment year.

FORM NO. 2C

[See rule 12(1) (d) of Income-tax Rules, 1962]

RETURN OF INCOME

For Persons

  1. not liable to furnish a return of income u/s 139(1) and
  1. residing in such areas as are specified in the enclosed instruction, and
  1. who at any time during the previous year fulfill any one of the conditions specified in first proviso of section 139(1) as mentioned in B below :

 

A. GENERAL INFORMATION

ITS-2C

1.

PERMANENT ACCOUNT NUMBER

ACKNOWLEDGEMENT

(If not applied for or not allotted, enclose Form 49A)

For Office use only

2.

NAME (LAST NAME/SURNAME, FIRST NAME, MIDDLE NAME IN THAT ORDER)

Receipt No.

Date

Seal and Signature of Receiving Official

3.

ADDRESS FOR COMMUNICATION

 

(A. RESIDENCE

or B. OFFICE

)

(Flat No./Door/House No., Premises, Road, Locality/Village, Town/District, State/Union Territory in that Order)

PIN

TELEPHONE

FAX, IF ANY

 

4.

SEX (M/F)

 

5.

DATE OF BIRTH (DD-MM-YYYY)

6.

Status

7.

IS THERE ANY CHANGE IN ADDRESS?

Yes

No

If yes, whether A. Residence

or B. Office

8.

WARD/CIRCLE/SPL. RANGE

9.

PREVIOUS YEAR

10.

ASSESSMENT YEAR

11.

RESIDENTIAL STATUS

12.

IS THIS YOUR FIRST RETURN?

Yes

No

If no, furnish Receipt Number

Date of filing of last Return

and Ward/Circle/Special Range where filed

 

B. CONDITIONS APPLICABLE AS SPECIFIED IN FIRST
PROVISO TO SECTION 139(1)

Have you at any time during the previous year:—

(i)

been in occupation of an immovable property exceeding the

Yes

No

specified floor area, whether by way of ownership, tenancy or

Otherwise?

 

(ii)

been the owner or the lessee of a motor vehicle other than a two-

Yes

No

Wheeled motor vehicle?

 

(iii)

Been a subscriber to a cellular telephone not being a wireless in local loop telephone?

Yes

No

 

(iv)

incurred expenditure for yourself or for any other person on travel

Yes

No

to any foreign country?

 

(v)

been a holder of a credit card, not being an “add-on” card, issued

Yes

No

by any bank or institution?

 

(vi)

been a member of a club where entrance fee charged is twenty-five

Yes

No

Thousand rupees or more?

C. INFORMATION IN RESPECT OF CONDITIONS SPECIFIED IN
FIRST PROVISO TO SECTION 139(1)

1. Immovable Property: (furnish this information if you satisfy condition B (i) above)

Address of property

Nature of Occupancy (i.e., owner/tenant/ other)

Floor area (in sq. m.)

If owner

If tenant/lessee annual rent payable

Year of acquisition

Cost of

acquisition

2. Motor vehicle: (furnish this information if you satisfy condition B (ii) above)

Make of vehicle

Whether owner/

Registration No.

Year of

Purchase price,

Annual lease

lessee

acquisition

if owned

rent, if on lease

3. Cellular telephone (furnish this if you satisfy condition B (iii) above):

Cellular telephone number(s) (not being a wireless in local loop telephone)

4. Expenditure on foreign travel: (furnish this information if you satisfy condition B (iv) above)

Name(s) of person travelled (i.e., Self and other(s))

Passport No.

Countries visited

Period of travel

Fare paid

5. Credit Card: (furnish this information if you satisfy` condition B (v) above)

Name of credit card held

Issued by

6. Club membership: (furnish this information if you satisfy condition B (vi) above)

Name of club

Nature of Membership

Entrance fee paid

D. STATEMENT OF TOTAL INCOME AND TAXES

STATEMENT OF TOTAL INCOME (in Rs.)

1.

Salaries

101

 

2.

Income from house property

102

 

3.

Profits and gains of business or profession

103

 

4.

Capital gains

a.

Short-term

104

b.

Long-term

105

 

5.

Income from other sources

107

 

6.

Gross total income (total of 1 to 5)

110

 

7.

Deductions under Ch-VIA

111

 

8.

Total Income (6 – 7) in words

123

 

9.

Net agricultural income for rate purposes

124

 

10.

Income claimed exempt

125

E. NO. OF DOCUMENTS/STATEMENTS ATTACHED

Description

In Figures

In words

Verification

I
(Name in full and in block letters), son/daughter/wife of Shri
solemnly declare that to the best of my knowledge and belief, the information given in this return is correct, complete and truly stated and is in accordance with the provisions of Income-tax Act, 1961 in respect of the income on which I am chargeable to income-tax for the previous year ended
relevant to assessment year
I further declare that I am making this return in my capacity as
and I am also competent to make this return and verify it.

Date: ………………..

………………………………….

Place: ………………..

Signature

 

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