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Querist : Anonymous

Querist : Anonymous (Querist)

25 February 2016 SIR,

WHICH ITEMS WE SHOWN IN THE COLUMN GOVERNMENT AND OTHER SECURITIES - QUOTED IN ITR-4

Gokul Sharma

Gokul Sharma (Expert)

25 February 2016 Quoted means listed . listed govt or other securities like share ; debenture etc to be shown there under.

Querist : Anonymous

Querist : Anonymous (Querist)

25 February 2016 sir,
where we shown the fixed deposit, ppf, gold, firm capital investment in itr-4

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

02 August 2024 **ITR-4:**

**1. Column for Government and Other Securities (Quoted) in ITR-4:**

In ITR-4, the column for "Government and Other Securities - Quoted" is used to report investments in securities such as:

- **Government Bonds:** These include bonds issued by the government, such as savings bonds or treasury bonds.
- **Quoted Securities:** These are stocks and bonds that are traded on recognized stock exchanges and have a quoted price.

**2. Placement of Other Items:**

Here’s where to show other items in ITR-4:

**a. Fixed Deposits (FDs):**
- **ITR-4:** Fixed Deposits should be reported under “Income from Other Sources.” They are not part of “Government and Other Securities - Quoted.”
- **Where to Show:** Income from FDs should be declared under “Income from Other Sources” in Schedule OS.

**b. Public Provident Fund (PPF):**
- **ITR-4:** PPF contributions are not directly reported in ITR-4. However, the interest earned on PPF is exempt from tax, so it does not need to be reported as income.
- **Where to Show:** Since PPF interest is tax-exempt, you do not need to include it in the return. Contributions are also not required to be reported.

**c. Gold:**
- **ITR-4:** Investment in gold (jewelry, bars, etc.) is typically not shown in ITR-4 under any specific column as these are not securities.
- **Where to Show:** If you sell gold and make a capital gain, it should be reported under “Capital Gains” in Schedule CG.

**d. Firm Capital Investment:**
- **ITR-4:** Investment in a partnership firm or capital contributions is generally not reported as part of “Government and Other Securities - Quoted.”
- **Where to Show:** It would be reported under the appropriate sections relating to partnerships or business income if relevant.

### Summary for Reporting in ITR-4:

- **Government and Other Securities - Quoted:** Used for reporting bonds and quoted securities.
- **Fixed Deposits:** Report under “Income from Other Sources” (Schedule OS).
- **PPF:** Interest is exempt and does not need to be reported.
- **Gold:** Report capital gains if sold, under “Capital Gains” (Schedule CG).
- **Firm Capital Investment:** Generally reported as part of business income or partnership details.

For accurate and specific guidance, especially for complex financial situations, consulting with a tax professional or CA is recommended.

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