HomeSPI — SI — IF
SCHEDULE SPI-SI-IF
Specified Persons Income (SPI) | Special Income (SI) | Interest-Free / Low-Interest Loans (IF)
SPI — Income of Specified Persons Includible in Assessee's Income
Income of minor child, spouse, son's wife, HUF etc. that is clubbed with the assessee's income. Enter section code (e.g., 60, 61, 64(1)(ii)).
| # | Section | Name of Specified Person | PAN | Amount of Income (₹) | |
|---|---|---|---|---|---|
| Total SPI | ₹ 0 | ||||
SI — Income Chargeable at Special Rates
| # | Section / Description | Rate (%) | Amount of Income (₹) | Tax Payable (₹) |
|---|---|---|---|---|
| 1 | u/s 111 — Tax on accumulated RPF balance | 0 | ||
| 2 | u/s 111A — STCG on equity (STT paid, before 23/7/2024) @ 15% | 0 | ||
| 3 | u/s 111A — STCG on equity (STT paid, on/after 23/7/2024) @ 20% | 0 | ||
| 4 | u/s 112 — LTCG on others (before 23/7/2024) @ 20% (indexed) | 0 | ||
| 5 | u/s 112 — LTCG on others (on/after 23/7/2024) @ 12.5% | 0 | ||
| 6 | u/s 112A — LTCG on equity >₹1.25L (before 23/7/2024) @ 10% | 0 | ||
| 7 | u/s 112A — LTCG on equity >₹1.25L (on/after 23/7/2024) @ 12.5% | 0 | ||
| 8 | u/s 115BB — Winnings (lottery, crossword, horse race) @ 30% | 0 | ||
| 9 | u/s 115BBE — Unexplained income @ 60% | 0 | ||
| 10 | u/s 115BBJ — Net winnings from online games @ 30% | 0 | ||
| 11 | Other income chargeable under DTAA rates | 0 | ||
| Total Tax at Special Rates | ₹ 0 | |||
IF — Interest-Free / Concessional Loans to Specified Persons
Details of loans/advances given at nil or below SBI rate of interest to specified persons u/s 2(22)(e).
| # | Name of Borrower | PAN | Amount (₹) | Date of Advance | Squared Off? | |
|---|---|---|---|---|---|---|
| Total | ₹ 0 | |||||