Schedule Part A-Manufacturing Account AY 2026-27

Schedule Part A—Manufacturing Account in the Income Tax Return (ITR) form applies to taxpayers engaged in manufacturing activities.

This schedule captures detailed information about the manufacturing process and cost components incurred during the financial year. It includes entries such as opening and closing stock of raw materials, purchases of raw materials, direct wages, factory overheads, and other manufacturing expenses. It also reflects the cost of goods manufactured and closing stock of finished goods to compute the cost of goods sold. The resulting gross profit or loss is then carried to the Profit and Loss account.

This schedule applies to ITR-3, ITR-5 and ITR-6.