Definition Type: Element
Name: SecCode
Namespace: http://incometaxindiaefiling.gov.in/Corpmaster
Type: ITRForm:nonEmptyString
Containing Schema: ITR-5_2018_Master.xsd
MinOccurs (1)
MaxOccurs (1)
Abstract
ContentType Restriction
Documentation:
"1":"111 - Tax on accumulated balance of recognised PF", "1A":"111A (STCG on shares where STT paid)", "21":"112 (LTCG on others)", "22":"112 proviso (LTCG on listed securities/ units without indexation)", "21ciii":"112(1)(c)(iii)(LTCG on unlisted securities in case of non-residents)", "5A1ai":"115A(1)(a)(i)- Dividends interest and income from units purchase in foreign currency", "5A1aii":"115A(1)(a)(ii)- Interest received from govt/Indian Concerns recived in Foreign Currency", "5A1aiia":"115A(1) (a)(iia) -Interest from Infrastructure Debt Fund", "5A1aiiaa":"115A(1) (a)(iiaa) -Interest as per Sec. 194LC", "5A1aiiab":"115A(1) (a)(iiab) -Interest as per Sec. 194LD", "5A1aiiac": "115A(1)(a)(iiac) -Interest as per Sec. 194LBA", "5A1aiii":"115A(1) (a)(iii) - Income received in respect of units of UTI purchased in Foreign Currency", "5A1bA":"115A(1)(b)(A)- Income from royalty and technical services", "5A1bB":"115A(1)(b)(B) Income from royalty and technical services", "5AC1ab":"115AC(1)(a and b) - Income from bonds or GDR purchased in foreign currency - non-resident", "5AC1c":"115AC(1)(c) -LTCG arising from the transfer of bonds or GDR purchased in foreign currency - non-resident", "5AB1b":"115AB(1)(b) - Income by way of long-term capital gains arising from the transfer of units purchased in foreign currency by a off-shore fund", "5ACA1a":"115ACA(1)(a) - Income from GDR purchased in foreign currency -resident", "5ACA1b":"115ACA(1)(b) - LTCG arising from the transfer of GDR purchased in foreign currency -resident", "5AD1i":"115AD(1)(i) -Income received by an FII in respect of securities (other than units as per Sec 115AB)", "5AD1iP":"115AD(1)(i) -Income received by an FII in respect of bonds or government securities as per Sec 194LD ", "5ADii":"115AD(1)(ii) -STCG (other than on equity share or equity oriented mutual fund referred to in section 111A) by an FII", "5ADiii":"115AD(1)(iii)-Long term capital gains by an FII", "5B":"115B - Profits and gains of life insurance business", "5BB":"115BB (Winnings from lotteries, puzzles, races, games etc.)", "5BBA":"115BBA - Tax on non-residents sportsmen or sports associations", "5BBDA":"115BBDA - Tax on certain dividends received from domestic companies", "5BBC":"115BBC - Anonymous donations", "5BBE":"115BBE - Tax on income referred to in sections 68 or 69 or 69A or 69B or 69C or 69D", "5BBF":"115BBF - Tax on income from patent (Income under head other sources)", "5BBF_BP":"115BBF_BP - Tax on income from patent (Income under head business or profession)", "5BBG":"115BBG - Income under head other sources (Income under head other sources)", "5BBG_BP":"115BBG_BP - Income under head business or profession (Income under head business or profession)", "5Ea":"115E(a) - Investment income", "5Eacg":"115E(a)-LTCG on any asset other than a specified asset-non resident Indian", "5Eb":"115E(b) - Income by way of long term capital gains", "DTAA":"DTAA -Double Taxation Avoidance Agreement", "5AB1a":"115AB(1)(a) - Income in respect of units - off -shore fund", "5AD1biip":"115AD(1)(b)(ii)- Short term capital gains referred to in section 111A"
Collapse XSD Schema Diagram:
XSD Diagram of SecCode in schema itr-5_2018_master_xsd (Income Tax Department India ITR-5)
Collapse XSD Schema Code:
<xs:element name="SecCode">
    <xs:annotation>
        <xs:documentation>
											"1":"111 - Tax on accumulated balance of recognised PF",
											"1A":"111A (STCG on shares where STT paid)",
											"21":"112 (LTCG on others)",
											"22":"112 proviso (LTCG on listed securities/ units without indexation)",
											"21ciii":"112(1)(c)(iii)(LTCG on unlisted securities in case of non-residents)",
											"5A1ai":"115A(1)(a)(i)- Dividends interest and income from units purchase in foreign currency",
											"5A1aii":"115A(1)(a)(ii)- Interest received from govt/Indian Concerns recived in Foreign Currency",
											"5A1aiia":"115A(1) (a)(iia) -Interest from Infrastructure Debt Fund",
											"5A1aiiaa":"115A(1) (a)(iiaa) -Interest as per Sec. 194LC",
											"5A1aiiab":"115A(1) (a)(iiab) -Interest as per Sec. 194LD",
											"5A1aiiac": "115A(1)(a)(iiac) -Interest as per Sec. 194LBA",
											"5A1aiii":"115A(1) (a)(iii) - Income received in respect of units of UTI purchased in Foreign Currency",
											"5A1bA":"115A(1)(b)(A)- Income from royalty and technical services",
											"5A1bB":"115A(1)(b)(B) Income from royalty and technical services",
											"5AC1ab":"115AC(1)(a and b) - Income from bonds or GDR purchased in foreign currency - non-resident",
											"5AC1c":"115AC(1)(c) -LTCG arising from the transfer of bonds or GDR purchased in foreign currency - non-resident",
											"5AB1b":"115AB(1)(b) - Income by way of long-term capital gains arising from the transfer of units purchased in foreign currency by a off-shore fund",
											"5ACA1a":"115ACA(1)(a) - Income from GDR purchased in foreign currency -resident",
											"5ACA1b":"115ACA(1)(b) - LTCG arising from the transfer of GDR purchased in foreign currency -resident",
											"5AD1i":"115AD(1)(i) -Income received by an FII in respect of securities (other than units as per Sec 115AB)",
											"5AD1iP":"115AD(1)(i) -Income received by an FII in respect of bonds or government securities as per Sec 194LD ",
											"5ADii":"115AD(1)(ii) -STCG (other than on equity share or equity oriented mutual fund referred to in section 111A) by an FII",
											"5ADiii":"115AD(1)(iii)-Long term capital gains by an FII",
											"5B":"115B - Profits and gains of life insurance business",
											"5BB":"115BB (Winnings from lotteries, puzzles, races, games etc.)",
											"5BBA":"115BBA - Tax on non-residents sportsmen or sports associations",
											"5BBDA":"115BBDA - Tax on certain dividends received from domestic companies",
											"5BBC":"115BBC - Anonymous donations",
										    "5BBE":"115BBE - Tax on income referred to in sections 68 or 69 or 69A or 69B or 69C or 69D",
											"5BBF":"115BBF - Tax on income from patent (Income under head other sources)",
											"5BBF_BP":"115BBF_BP - Tax on income from patent (Income under head business or profession)",
											"5BBG":"115BBG - Income under head other sources (Income under head other sources)",
											"5BBG_BP":"115BBG_BP - Income under head business or profession (Income under head business or profession)",
											"5Ea":"115E(a) - Investment income",
											"5Eacg":"115E(a)-LTCG on any asset other than a specified asset-non resident Indian",
											"5Eb":"115E(b) - Income by way of long term capital gains",
											"DTAA":"DTAA -Double Taxation Avoidance Agreement",
											"5AB1a":"115AB(1)(a) - Income in respect of units - off -shore fund",
											"5AD1biip":"115AD(1)(b)(ii)- Short term capital gains referred to in section 111A"
									</xs:documentation>
    </xs:annotation>
    <xs:simpleType>
        <xs:restriction base="nonEmptyString">
            <xs:enumeration value="1" />
            <xs:enumeration value="1A" />
            <xs:enumeration value="21" />
            <xs:enumeration value="22" />
            <xs:enumeration value="5BBA" />
            <xs:enumeration value="5BBC" />
            <xs:enumeration value="5BBDA" />
            <xs:enumeration value="5BBE" />
            <xs:enumeration value="5BBF" />
            <xs:enumeration value="5BBG" />
            <xs:enumeration value="5Ea" />
            <xs:enumeration value="DTAAOS" />
            <xs:enumeration value="5A1ai" />
            <xs:enumeration value="5A1aii" />
            <xs:enumeration value="21ciii" />
            <xs:enumeration value="5A1aiia" />
            <xs:enumeration value="5A1aiiaa" />
            <xs:enumeration value="5A1aiii" />
            <xs:enumeration value="5BBF_BP" />
            <xs:enumeration value="5BBG_BP" />
            <xs:enumeration value="5ADii" />
            <xs:enumeration value="5A1aiiab" />
            <xs:enumeration value="5A1bA" />
            <xs:enumeration value="5A1bB" />
            <xs:enumeration value="5AC1ab" />
            <xs:enumeration value="5ACA1a" />
            <xs:enumeration value="5AD1i" />
            <xs:enumeration value="5AD1iP" />
            <xs:enumeration value="5BB" />
            <xs:enumeration value="5Eacg" />
            <xs:enumeration value="5AC1c" />
            <xs:enumeration value="5ADiii" />
            <xs:enumeration value="5Eb" />
            <xs:enumeration value="5AD1biip" />
            <xs:enumeration value="5ACA1b" />
            <xs:enumeration value="5AB1a" />
            <xs:enumeration value="5AB1b" />
            <xs:enumeration value="5B" />
            <xs:enumeration value="5A1aiiac" />
        </xs:restriction>
    </xs:simpleType>
</xs:element>
Collapse Facets:
Facet Value
Enumeration 1
Enumeration 1A
Enumeration 21
Enumeration 22
Enumeration 5BBA
Enumeration 5BBC
Enumeration 5BBDA
Enumeration 5BBE
Enumeration 5BBF
Enumeration 5BBG
Enumeration 5Ea
Enumeration DTAAOS
Enumeration 5A1ai
Enumeration 5A1aii
Enumeration 21ciii
Enumeration 5A1aiia
Enumeration 5A1aiiaa
Enumeration 5A1aiii
Enumeration 5BBF_BP
Enumeration 5BBG_BP
Enumeration 5ADii
Enumeration 5A1aiiab
Enumeration 5A1bA
Enumeration 5A1bB
Enumeration 5AC1ab
Enumeration 5ACA1a
Enumeration 5AD1i
Enumeration 5AD1iP
Enumeration 5BB
Enumeration 5Eacg
Enumeration 5AC1c
Enumeration 5ADiii
Enumeration 5Eb
Enumeration 5AD1biip
Enumeration 5ACA1b
Enumeration 5AB1a
Enumeration 5AB1b
Enumeration 5B
Enumeration 5A1aiiac
Collapse Derivation Tree: