Non-Govt employees TDS on Salary Tax Compute + HRA Exemp + Arrears Relief + Form 16 for the financial year 2012-13

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Non-Govt employees TDS on Salary Tax Compute + HRA Exemp + Arrears Relief + Form 16 for the financial year 2012-13 Powered By Docstoc
					For Contact:-               pranab.banerjee83@gmail.com Cell No 9474316768
                                                      OR

    Instruction & at a glance some Section of Income Tax for Generate of this TDS on
   commercial
                                         Salary
     Utility  For the Financial Year 2012-13 and Assessment Year 2013-14
                   This TDS on SALARY is most easy to generate and easy to understand.

               Important Instruction for Generate this TDS on Salary With Form 16
                For the Financial Year 2012-2013 and Assessment Year 2013-2014
This TDS ON SALARY WITH FORM 16 have in some Feature :-
                                                                                                      Go to Pay
   1    First Un-Zip this Excel Utility                        You can prepare more than               Sheet
                                                              1000 Employees TDS by this
   2    Write in CD/DVD this Excel Utility.
                                                                  single Excel Utility.
   3    Insert the Disc in to the CD/DVD ROM                        [ ONE BY ONE]                     Go to Data
                                                                                                     input Sheet
   4)   Open the CD/DVD

Data filling Instruction as below :-


   5)   First Fill the Pay Sheet (2nd Page of this Utility)            Go to Pay Sheet


   6)   2nd Fill the Data input Sheet         Go to Data input Sheet


   7)   After filling the Pay Sheet & Data input Sheet, Compute the TDS + HRA Calculation + Arrears Relief U/s 89(1) with Form 10E
        are Automatically Filled.
        Now Just Print or Save, As given below instruction.
  8)     Command the Save As and Save this in another location in Different Name
         Save As > Select location for save > Select the your choise Name of file > Save for Both of User 2003 & 2007 & 2010.
  9)     Extract the CD/DVD from the CD/DVD ROM

 10)     Again insert this CD/DVD in CD/DVD ROM, For preparation of another Employees TDS ON SALARY WITH
         Form 16.

This TDS ON SALARY WITH Form 16 have prepared with some Feature of New Budget 2012
       1) After passed the New Budget 2012, some Income Tax Section are withdrawn and Some New Section for Tax Relief are include
       a) The U/s 80CCF is withdrawn from the Financial Year 2012-13 & Assessment year 2013-14
80CCG The New Section 80CCG have include. The U/s 80CCG is Rajiv Gandhi Equity Savings Scheme. The Max Limit Rs. 50,000/-
         and who's Taxable Income below 10,00.000/- they can utilised this Section for Income Tax Relief.
         Can get the Relief Max Rs. 50% of Rs. 50,000/- i.e. Max Relief Rs. 25,0000/-[ 50% of 50,000/-] P.A.

                                                                                                                                   Go to Pay
                                                                                                                                    Sheet



                                                                                                                                   Go to Data
                                                                                                                                  input Sheet


       c) Another New Section has also introduce U/s 80TTA. The Savings Bank Interest up to Rs. 10,000/- will be relief by this Section.
         New Section/ Amendment

80TTA NEW INCOME TAX UNDER SECTION 80TTA
         Section 80 TTA is proposed to be introduced to provide deduction to an individual or a Hindu undivided family in respect of interest received on
         deposits (not being time deposits) in a savings account banks, cooperative banks and post office. The deductio

         It is also proposed to provide that where the income referred to in this section is derived from any deposit in a savings account held by, or on
         behalf of, a firm, an association of persons or a body of individuals, no deduction shall be allowed under thi


         The section is applicable with effect from April 01, 2013 and will apply from AY 2013-14 and onwards.
           Analysis/Conclusion
           The insertion of this new section has been a relief to individual or Hindu undivided family as interest on saving bank account was always a taxable
           income with no corresponding tax benefits. It would also help in avoiding inclusion of small savings bank interest.


U/s 288 A & 288 B As per the ITD Act 1961
Income Tax Act 1961 have apply in this Form 16 for Calculating the Taxable Income and Net Tax Payable,[U/s 288 A and 288 B.].
This both of Section are given below with clarification and Circular Number of Income Tax Department.
Under Section 288 A & 288 B as per the Income Tax Act 1961 for Calculating the TAXABLE INCOME and NET TAX PAYBLE.
97[Rounding off of income.
                                                                                                                                                Go ten rupees and for this purpose
288A. 98[The amount of total income] computed in accordance with the foregoing provisions of this Act shall be rounded off to the nearest multiple of to Pay
99[***]                                                                                                                                            Sheet
1[Rounding off amount payable and refund due.
288B. Any amount payable, and the amount of refund due, under the provisions of this Act shall be rounded off

                                                     Circular No. 49                                                                                 Go to Data
                                                    Dated 16/11/1970                                                                                input Sheet
                                         SECTION 288B - ROUNDING OFF OF TAX
    Procedure to be followed in cases where separate amounts of tax payable or refundable under various minor
CLARIFICATION 1
1. Section 288B, introduced by the Finance Act, 1966, provides for rounding off of the amount of tax (including tax deductible at source or payable in advance), interest,
2. Clarification has been sought regarding the procedure to be followed in cases where the separate amounts of tax payable or refundable under the various minor
3. Under the provisions of the Act, the rounding off is to be done in relation to total amount of tax finally payable or refundable, and not in relation to the amounts under
4. The following examples will make the position clear :
 Tax payable/refund Amount of
                                                            Amounts as rounded
 due under various      total tax Total tax/refund due
                                                             off under separate
         heads          payable/     after rounding off
                                                                   heads
                         refund                                                                       Remarks
                        due Rs.
                                             Rs.                    Rs.

          1                2                 3                      4                                  5
    IT        SC                      IT          SC

  50.2        5.1        55.3         55          50                             Rounding off of amount under minor heads
                                                                    5            in conformity with section 288B.

  50.8        5.3        56.1         56          51                             Rounding off of amount under minor heads
                                                                    5
                                                                                 in conformity with section 288B.
  50.65       5.9        56.55        57          51                             Rounding off of amount under minor heads
                                                                    6            in conformity with section 288B.
  50.6        5.6       56.2       56         51                         Rounding off of amount under surcharge
                                                              5          has been made to adjust total amount to Rs.
                                                                         56.
  50.6        5.6       56.2       56         51                         Rounding off of amount under surcharge
                                                                         has been made to adjust total amount to Rs.    Go to Pay
                                                              5
                                                                         56.                                             Sheet
  50.4        5.3       55.7       56         51                         Rounding off of amount under income-tax
                                                              5          has been made to arrive at the total demand
                                                                         of Rs. 56.

                                                                                                                        Go to Data
                                                                                                                       input Sheet
Under Section 10
Prescribed allowances for the purposes of clause (14) of section 10.
2BB. (1) For the purposes of sub-clause (i) of clause (14) of section 10, prescribed
          (a)       any allowance granted to meet the cost of travel on tour or on transfer;
          (b)       any allowance, whether, granted on tour or for the period of journey in
          (c)       any allowance granted to meet the expenditure incurred on conveyance
                    Provided that free conveyance is not provided by the employer;
          (d)       any allowance granted to meet the expenditure incurred on a helper
          (e)       any allowance granted for encouraging the academic, research and
          (f)       any allowance granted to meet the expenditure incurred on the purchase
Explanation : For the purpose of clause (a), “allowance granted to meet the cost of travel on
(2) For the purposes of sub-clause (ii) of clause (14) of section 10, the prescribed

 Sl. No.        Name of allowance                   Place at which allowance is exempt          (Rules)Extent to
    1                   2                                             3                                4
           Any Special Compensatory       I. (a) Manipur Mollan/RH-2365.                          33[Rs. 800] per
           Allowance in the nature of     (b) Arunachal Pradesh
           32[Special Compensatory (Hilly (i) Kameng;
           Areas) Allowance] or High      (ii) North Eastern Arunachal Pradesh where
           Altitude Allowance or          (iii) Areas east or west of Siang and Subansiri
           Uncongenial Climate Allowance (c) Sikkim
           or Snow Bound Area Allowance (i) Area North-NE-East of line Chhaten LR 0105,
           or Avalanche Allowance         (ii) All other areas at 9,000 ft. and above.
                                          (d) Uttar Pradesh
                                          Areas of Harsil, Mana and Malari Sub-divisions
                                          (e) Himachal Pradesh
                                          (i) All areas at 9,000 ft. and above ahead of line
                                          (ii) Area ahead of line joining Karchham and
                                          (iii) All areas in Kalpa, Spiti, Lahul and Tisa.
                                    (f) Jammu and Kashmir
                                    (i) All areas from NR 396950 to NR 350850, NR
                                    (ii) Areas of Doda, Sank and other posts located in
                                    (iii) North of line Kud-Dudu and Basttgarh,
                                    (iv) All areas ahead of Zojila served by Road
                                    (v) Gulmarg - All areas forward of line joining
                                    (vi) Uri South - All areas forward of Kaunrali -
                                    (vii) BAAZ Kaiyan Bowl - All areas forward of
                                    (viii) Tangdhar - All areas west of Nastachun Pass
                                    (ix) Karan and Machhal sub-sectors - All areas
                                    (x) Panzgam, Trehgam and Drugmul.
                                    II. Siachen area of Jammu and Kashmir                34[Rs. 7,000] per
                                    III. All places located at a height of 1,000 metres   35[Rs. 300] per     Go to Pay
36[2.                               I. (a) Little Andaman, Nicobar and Narcondum        Rs. 1,300 per
        Any Special Compensatory                                                                               Sheet
                                    (b) North and Middle Andamans;
        Allowance in the nature of
        Border Area Allowance,
        Remote Locality Allowance                                                                             Go to Data
                                    (c) Throughout Lakshadweep and Minicoy Islands;                          input Sheet
        or Difficult Area Allowance
        or Disturbed Area Allowance
                                    (d) All places on or north of the following
                                    Point 14600 (2881) to Sala MS 2686-Matau MS
                                    (e) Following areas in Himachal Pradesh :
                                    (i) Pangi Tehsil of Chamba District;
                                    (ii) Following Panchayats and villages of
                                    (A) Panchayat :
                                    Badgaun, Bajol, Deol Kugti Nayagam and Tundah.
                                    (B) Villages :
                                    Ghatu of Gram Panchayat Jagat Kanarsi of Gram
                                    (iii) Lahaul and Spiti District;
                                    (iv) Kinnaur district:
                                    (A) Asrang, Chitkul and Hango Kuno Charang
                                    (B) 15/20 Area comprising the Gram Panchayats of
                                    (C) Pooh Sub-Division excluding the Panchayat
                                    (v) 15/20 Area of Rampur Tehsil comprising of
                                    (vi) 15/20 Area of Nirmand Tehsil, comprising the
                                    (f) Chimptuipui District of Mizoram and areas
                                    (g) Following areas in Jammu and Kashmir:
(i) Niabat Bani, Lohi, Malhar and Macchodi of
(ii) Dudu Basantgarh Lander Bhamag Illaqa,
(iii) All areas in Tehsil Mahore except those
(iv) Illaqas of Padder and Niabat Nowgaon in
(v) Leh District;
(vi) Entire Gurez - Niabat, Tangdhar Sub-Division
(h) Following areas of Uttar Pradesh :—
(i) Chamoli District;
(ii) Pithoragarh District;
(iii) Uttarkashi District.
(i) Throughout Sikkim State.
II. Installations in the Continental Shelf of India  Rs. 1,100 per
III. (a) Throughout Arunachal Pradesh other than     Rs. 1,050 per
(b) Throughout Nagaland State.
(c) South Andaman (including Port Blair).
(d) Throughout Lunglei District (excluding areas
(e) Dharmanagar, Kailasahar, Amarpur and
(f) Following areas in Jammu and Kashmir :
(i) Areas up to Goel from Kamban side and areas
(ii) Matchill in Baramulla District.
(g) Following areas in Himachal Pradesh :
(i) Bharmour Tehsil, excluding Panchayats and
(ii) Chhota Bhangal and Bara Bhangal area of
(iii) Kinnaur District other than areas specified at                  Go to Pay
(iv) Dodra - Kawar Tehsil, Gram Panchayats of                          Sheet
IV. (a) Throughout Aizawal District of Mizoram; Rs. 750 per month
(b) Throughout Tripura except areas those
(c) Throughout Manipur;                                               Go to Data
(d) Following areas of Himachal Pradesh :                            input Sheet
(i) Jhandru Panchayat in Bhatiyat Tehsil, Churah
(ii) Cuter Seraj (excluding Village of Jakat-Khana
(iii) Following areas of Mandi District :
(A) Chhuhar Valley (Joginder-nagar Tehsil);
(B) Bagra, Chhatri, Chhotdhar, Garagushain,
(C) Binga, Kamlah, Saklana, Tanyar and
                                  (D) Balidhar, Bagra, Gopalpur, Khajol, Mahog,
                                  (E) Bohi, Batwara, Dhanyara, Paura-Kothi, Seri
                                  (iv) Following areas and offices of Kangra District
                                  (A) Dharamshala town and Women’s ITI; Dari,
                                  (B) Palampur town, including HPKVV Campus at
                                  (v) Chopal Tehsil; Ghoris, Panjgaon, Patsnu,
                                  (vi) Panchayats of Bani, Bakhali (Pachhad Tehsil),
                                  (vii) Mangal Panchayat of Solan District;
                                  (e) Following areas in Jammu and Kashmir :
                                  (i) Areas in Poonch and Rajouri Districts excluding
                                  (f) Following areas in Jammu and Kashmir :
                                  Areas not included in I(g), III(f) and IV(e) above,
                                  V. Jog Falls in Shimoga District in                  Rs. 300 per month.
                                  VI. (a) Throughout the State of                     Rs. 200 per month.]
                                  (b) Throughout the State of Assam and Meghalaya
3 37[Special Compensatory (Tribal (a) Madhya Pradesh                                      38[Rs. 200] per
  Areas/Schedule Areas/Agency     (b) Tamil Nadu
  Areas) Allowance]               (c) Uttar Pradesh
                                  (d) Karnataka
                                  (e) Tripura
                                  (f) Assam
                                  (g) West Bengal
                                  (h) Bihar
                                  (i) Orissa
4 Any allowance granted to an
  employee working in any
  transport system to meet his                                                                               Go to Pay
  personal expenditure during                                                                                 Sheet
                                                                                      70 per cent of such
  his duty performed in the                                                           allowance up to a
                                  Whole of India                                      maximum of 39[Rs.
  course of running of such
                                                                                      10,000] per month.     Go to Data
  transport from one place to
  another place, provided that                                                                              input Sheet
  such employee is not in
  receipt of da
5                                                                                         40[Rs. 100] per
    Children Education                                                                    month per child up to
                                  Whole of India                                          a maximum of two
    Allowance
                                                                                          children.
6                                                                                         41[Rs. 300] per
    Any allowance granted to an
                                                                                          month per child up to
    employee to meet the hostel   Whole of India                                          a maximum of two
    expenditure on his child                                                              children.

7 Compensatory Field Area
                                                                                          42[Rs. 2,600] per
                                  (a) Following areas in Arunachal Pradesh :—             month.
  Allowance
                                  (i) Tirap and Changlang Districts;
                                  (ii) All areas North of line joining point 4448 in LZ
                                  (b) Throughout Manipur and Nagaland.
                                  (c) Following areas in Sikkim :—
                                  All areas North and North East of line joining
                                  (d) Following areas in Himachal Pradesh :
                                  All areas East of line joining Umasila NV 3951-
                                  (e) Following areas in Uttar Pradesh :—
                                  All areas North and North-East of line joining
                                  (f) Following areas in Jammu and Kashmir :—
                                  (i) Areas North and East of line joining Zojila MU
                                  (ii) All areas West of line joining point 1556 in NR
                                  (iii) All areas West of line joining tip of Chicken
8 Compensatory Modified Field
                                                                                          43[Rs. 1,000] per
                              (a) Following areas in Punjab and Rajasthan :—              month
  Area Allowance
                                  Areas West of line joining Jessai, Barmer,
                                  (b) Following area in Haryana :—
                                  Satrod (Hissar).
                                  (c) Following areas in Himachal Pradesh :—
                                  Areas North of line joining Narkhanda, Keylong
                                  (d) Following areas in Arunachal Pradesh and
                                  (i) Cachar and North Cachar Districts of Assam
                                  (ii) All areas of Arunachal Pradesh and Assam
                                  (e) Throughout Mizoram and Tripura.
                                           (f) Following areas in Sikkim and West Bengal :—
                                           Areas Northwards of line joining Sevoke LV 9112-
                                           (g) Following areas in Uttar Pradesh :—
                                           Areas North of line joining Uttarkashi, Karan
                                           (h) Following areas in Jammu and Kashmir :—
                                           (i) Areas West of line joining Pattan, Baramulla,
                                           (ii) Areas West of line joining - BP-19,
         9 Any special allowance in the
           nature of counter-insurgency
           allowance granted to the                                                                                                Go to Pay
                                                                                                    45[Rs. 3,900] per
           members of armed forces           Whole of India                                             month.                      Sheet
           operating in areas away from
           their permanent locations 44[***]

46[10.     Transport allowance granted to                                                                                          Go to Data
           an employee 47[other than an
                                                                                                                                  input Sheet
           employee referred to in serial
           number 11] to meet his
           expenditure for the purpose of Whole of India                                          Rs. 800 per month.]
           commuting between the place of
           his residence and the place of
           his duty

48[11.     Transport allowance granted
           to an employee, who is blind
                                                                                                  Rs. 1,600 per
           or orthopaedically             Whole of India
                                                                                                  month.]
           handicapped with disability of
           lower extremities, to meet his


                                           Whole of India                                         Rs. 800 per month.]

49[12.     Underground Allowance granted to an employee who is working in uncongenial, unnatural climate in underground 50[***] mines
           Any special allowance in the
           nature of high altitude                                                                Rs. 1,060 per
           (uncongenial climate)           (a) For altitude of 9,000 to 15,000 feet
                                                                                                  month.
           allowance granted to the
           member of the armed forces
           operating in high altitude
           areas
          Any special allowance in the
          nature of high altitude
          (uncongenial climate)
          allowance granted to the
          member of the armed forces
          operating in high altitude                                                          Rs. 1,600 per
                                        (b) For altitude above 15,000 feet
51[13.
          areas                                                                               month.
       14 Any special allowance
          granted to the members of the
                                                                                              Rs. 4,200 per
          armed forces in the nature of Whole of India
                                                                                              month.]
          special compensatory highly
          active field area allowance

            Any special allowance
            granted to the member of the    Andaman & Nicobar and Lakshadweep Group of        Rs. 3,250 per
            armed forces in the nature of   Islands                                           month:]
            Island (duty) allowance
52[15.
     U/s As per the Income Tax Rules U/s 10(13 A) subject to the following conditions:- i) House Rent
   1013A Allowances is part of the salary package offered by the employer to the employee. (ii) The employee
            receiving HRA stays in a leased/rented accommodation and pays                                          Go to Pay
                                                                                                                    Sheet

                          Go to H.R.A.
                                                                                                                   Go to Data
                                                                                                                  input Sheet
            * The actual HRA received
            * 50% of the salary for individuals residing in metro cities(Delhi, Mumbai,Chennai or Kolkata) and
            40% otherwise.
            * Rent paid in excess of 10% of salary (Basic Pay + Dearness Allowances)


U/s 10(14) :- For the purpose of Section 10(14)(i), following allowances
are exempt, subject to actual expenses incurred:
                                                                                                                 Go to Pay
(i) Allowance granted to meet cost of travel on tour or on
                                                                                                                  Sheet
transfer.
(ii) Allowance granted on tour or journey in connection with
transfer to meet the daily charges incurred by the employee.                                                     Go to Data
(iii) Allowance granted to meet conveyance expenses incurred
in performance of duty, provided no free conveyance is
provided.
(iv) Allowance granted to meet expenses incurred on a helper
engaged for performance of official duty.
(v) Academic , research or training Allowance granted in
educational or research institutions.
U/s 16(ii) Entertainment Allowances
* A deduction is also allowed under clause( ii) of Section 16 in respect in any allowances in the nature of the Entertainment Allowances is Specificially
granted by an employer to the Assessee who is in receipt of a salary from the Government, a sum equa


U/s 17(2) Reimbursement of Medical bills are exempt for self and dependent family, up to Rs.15,000/- per annum
                                                    Go to Deductor Sheet
                                                    Go to Salary Sheet
                                        Go to Deductor Sheet Go to Salary Sheet                             Annexure A       Annexure B
U/s 24 (B)      There is an Exemption for interest on housing loan.(for Self occupied Residence). If the loan was taken before Apr 1, 1999 exemption is limited to Rs30,000/- per
year. If the loan was taken after Apr 1, 1999 exemption is limited toRs1,50,000/- per year if the house is self-occupied; There is no limit if the house is rented out
This exemption is available on accrual basis, which means if interest has accrued, you can claim exemption, irrespective of whether you've paid it or not



Section 192 of the Income-tax Act, 1961 - Deduction of tax at source - Salary - Income-tax deduction from salaries during the financial year
2009-10
Circular No. 1/2010 [F. No. 275/192/2009 IT(B)], dated 11-1-2010
3.7 Conditions for Claim of Deduction of Interest on Borrowed Capital for Computation of Income from House Property - (i ) For the purpose of computing
income/loss under the head ‘Income from House Property’ in respect of a self-occupied residential house, a normal deduction of Rs. 30,000 is allowable in respect
of interest on borrowed capital. However, a deduction on account of interest up to a maximum limit of Rs. 1,50,000 is available if such loan has been taken on or
after 1-4-1999 for constructing or acquiring the residential house and the construction or acquisition of the residential unit out of such loan has been completed
within three years from the end of the financial year in which capital was borrowed. Such higher deduction is not allowable in respect of interest on capital
borrowed for the purposes of repairs or renovation of an existing resi-dential house. To claim the higher deduction in respect of interest up to Rs. 1,50,000, the
employee should furnish a certificate from the person to whom any interest is payable on the capital borrowed, specifying the amount of interest payable by such
employee for the purpose of construction or acquisition of the residential house or for conversion of a part or whole of the capital borrowed, which remains to be
repaid as a new loan.
(ii ) The essential conditions for availing higher deduction of interest of Rs. 1,50,000 in respect of a self-occupied residential house are that the amount of capital
must have been borrowed on or after 1-4-1999 and the acquisition or construction of residential house must have been completed within three years from the end
of the financial year in which capital was borrowed. There is no stipulation regarding the date of commencement of construction. Consequently, the construction
of the residential house could have commenced before 1-4-1999 but, as long as its construction/acquisition is completed within three years, from the end of the
financial year in which capital was borrowed the higher deduction would be available in respect of the capital borrowed after 1-4-1999. It may also be noted that
there is no stipulation regarding the construction/acquisition of the residential unit being entirely financed by capital borrowed on or after 1-4-1999. The loan
taken prior to 1-4-1999 will carry deduction of interest up to Rs. 30,000 only. However, in any case the total amount of deduction of interest on borrowed capital
will not exceed Rs. 1,50,000 in a year.

New Central Govt Pension Scheme U/s 80CCD
As per the provisions of section 80CCD, where an assessee, being an individual employed by the Central Government on or after the 1st day of January,
2004, has in the previous year paid or deposited any amount in his account under a pension scheme as notified vide Notification No. F.N. 5/7/2003- ECB&PR
dated 22.12.2003, he shall be allowed a deduction in the computation of his total income, of the whole of the amount so paid or deposited as does not exceed
ten per cent of his salary in the previous year.
The benefit of new pension scheme has been extended to any other employees (also self employed person) w.r.e.f 1/04/09 and deduction is allowed to
employees upto 10% of salary in the previous year and in other cases upto 10% of his gross total income in the previous year. Further it has been specified
that w.r.e.f 1/04/09 any amount received by the assessee from the new pension scheme shall be deemed not to have received in the previous year if such
amount is used for purchasing an annuity plan in the previous year.
It may be noted that the contribution made by the Central Government or any other employer, towards a pension scheme notified for section 80 CCD, shall
be allowed as deduction in the computation of total income of the employee to the extent that it does not exceed ten percent of employee’s salary. W.e.f.
01.04.2011 (FY 2011-12), the amount of deduction so allowed shall be outside the overall limit of Rs one lakh under section 80CCE of the Income Tax Act,
1961. It is therefore, clarified that contribution made by an employee alone will be eligible to deduction limit of upto Rs.one lakh. The contribution made by
the Central Government or any other employee to a pension scheme u/s 80CCD(2) shall be excluded from the limit of one lakh rupees provided under Section
80CCE.
U/s 80CCE
[Limit on deductions under sections 80C, 80CCC and 80CCD.
80CCE. The aggregate amount of deductions under section 80C, section 80CCC and 37[sub-section (1) of section 80CCD ] shall not, in any case, exceed one
lakh rupees.
Section 80D :-       provides for deduction available for health premia paid etc. In computing the total income of an assessee, being an individual or a Hindu
undivided family, there shall be deducted such sum, as specified below payment of which is made by any mode, other than cash, in the previous year out of
his income chargeable to tax.
Where the assessee is an individual, the sum referred to shall be the aggregate of the following, namely:—
(a) the whole of the amount paid to effect or to keep in force an insurance on the health of the assessee or his family or any contribution made to the CGHS
as does not exceed in the aggregate fifteen thousand rupees; and
(b) the whole of the amount paid to effect or to keep in force an insurance on the health of the parent or parents of the assessee as does not exceed in the
aggregate fifteen thousand rupees.
Where the sum specified above is paid to effect or keep in force an insurance on the health of any person specified therein, and who is a senior citizen, the
deduction available is “twenty thousand rupees” rather than fifteen thousand as specified above.

U/s 80DDB :- Deduction in respect of medical treatment for specified ailments or diseases for the assesse or dependent can be claimed up to Rs40,000/-
P.A.. If the person being treated is a senior citizen, the exemption can go up to Rs 60,000/-. The Diseases and ailments specified under rule 11DD are.
(1)neurological diseases being demetia, dystonia musculorum deformans, motor neuron disease, ataxia, chorea, hemiballismus, aphasia and parkisons
disease, (2) cancer, (3) AIDS, (4)Chronic renal failure, (5) hemophilia, and (6) thalassaemia.


4Deduction in respect of donations to certain funds, charitable institutions, etc.
65
 80G. 66[(1) In computing the total income of an assessee67, there shall be deducted, in accordance with and subject to the provisions of this section,—
68
   [(i ) in a case where the aggregate of the sums specified in sub-section (2) includes any sum or sums of the nature specified in 69[sub-clause (i ) or in] 70[sub-clause
(iiia ) 71[or in sub-clause (iiiaa ) 72[or in sub-clause (iiiab )] 73[or in sub-clause (iiie )] 74[or in sub-clause (iiif )] 75[or in sub-clause (iiig )] 76[or in sub-clause (iiiga )] or 77[sub-
clause (iiih ) or] 78[sub-clause (iiiha ) or sub-clause (iiihb ) or sub-clause (iiihc ) 79[or sub-clause (iiihd )] 80[or sub-clause (iiihe )] 81[or sub-clause (iiihf )] 82[or sub-clause
(iiihg) or sub-clause (iiihh )] 83[or sub-clause (iiihi )] 84[or sub-clause (iiihj )] or] in] sub-clause (vii ) of clause (a ) 85[or in clause (c )] 86[or in clause (d )] thereof, an amount
equal to the whole of the sum or, as the case may be, sums of such nature plus fifty per cent of the balance of such aggregate; and]
(ii ) in any other case, an amount equal to fifty per cent of the aggregate of the sums specified in sub-section (2).]
(2) The sums referred to in sub-section (1) shall be the following, namely :—

(a) any sums paid87 by the assessee in the previous year as donations to—
(i ) the National Defence Fund set up by the Central Government; or

(ii ) the Jawaharlal Nehru Memorial Fund referred to in the Deed of Declaration of Trust adopted by the National Committee at its meeting held on the 17th day of
August, 1964; or
(iii ) the Prime Minister's Drought Relief Fund; or
88[(iiia) the Prime Minister's National Relief Fund; or]
89[(iiiaa) the Prime Minister's Armenia Earthquake Relief Fund; or]
90[(iiiab) the Africa (Public Contributions - India) Fund; or]
91[(iiib) the National Children's Fund; or]
92[(iiic) the Indira Gandhi Memorial Trust, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of February, 1985; or]
93[(iiid) the Rajiv Gandhi Foundation, the deed of declaration in respect whereof was registered at New Delhi on the 21st day of June, 1991; or]
94[(iiie) the National Foundation for Communal Harmony; or]
95
 [(iiif ) a University or any educational institution of national eminence as may be approved96 by the prescribed authority97 in this behalf; or]
98[(iiig) the Maharashtra Chief Minister's Relief Fund during the period beginning on the 1st day of October, 1993 and ending on the 6th day of October, 1993 or to the
Chief Minister's Earthquake Relief Fund, Maharashtra; or]

99[(iiiga) any fund set up by the State Government of Gujarat exclusively for providing relief to the victims of earthquake in Gujarat; or]
1[(iiih) any Zila Saksharta Samiti constituted in any district under the chairmanship of the Collector of that district for the purposes of improvement of primary education
in villages and towns in such district and for literacy and post-literacy activities.
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                              pranab.banerjee83@gmail.com
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               All in One of TDS preparation Utility for Non-Govt
With Automated Arrears Relief u/s 89(1) + HRA Calculation U/s 10(13A) + Form 16 +

FOR THE FINANCIAL YEAR 2012-2013 & ASSESSMENT YE
                         www.itaxsoftware.blogspot.
                    http://www.itaxsoftware.wordpr
                  Particulars of Employee [ Fill only W
    Mention the Period of Financial
                                          From        01/04/2012      To
                              Year
          Name of the employee with Designation            Pradip Mukherjee,Accountan

              Gender( Male/Female/Sr.Cetz)                         Male

      Are you a Phy.disable employee ? Yes or No                    No
                                           PAN No                   ATTP55896A

                    Name of the Office/Orgination                  ABCD,KOLKATA


                                   DEDUCTOR'S DETAILS
       Name & Address of the Office /Concerned               ABCE,KOLKATA, CHITPUR


                   Challan Identification NO.(CIN )                       01

                 Name of the Employer / Deductor           PRAVAS KUMAR MAHAPATR
      Father's Name of the Employer / Deductor          PARBATI KUMAR MAHAPATR

        Designation of the Employer / Deductor               Cnr.General Manager

             TAN No.of the Employer / Deductor                        CPU456

            PAN No. of the Employer / Deductor                      AKKPC1234A


                             CIT(TDS) ADDRESS DETAILS
                 Address of CIT(TDS) KOLKATA, BALIAGHATA

              City of CIT(TDS)               KOLKATA            Pin Code of CIT (TD


                                        SALARY DETAILS
                             Gross Salary Income        Rs. 402,000

     Income From interest of Savings Bank A/C           Rs. 11,000

      Income from other than Savings Bank A/c               Rs. 0

    Any income from Pension / Family Pension                Rs. 0

Value of perquisites U/s 17(2) [as per Form 12 BA]          Rs. 0

   Profitds in lieu of salary U/s 17(3) [as per Form
                                                            Rs. 0
                                               12BB]
                           GROSS INCOME                Rs. 413,000

                                  DEDUCTION U/S 10 & 17
    Do you Live in Metreo ? Yes or No                  No

                    House Rent Paid as Annualy              Rs. 0

      Medical Reimbursment Allown [ U/s 17(2)]              Rs. 0

                       H.R.A. Exemption (10 13A)            Rs. 0

                          Conveyance Allowance           Rs. 6,000
   TOTAL DEDUCTION U/S 10 & 17                Rs. 6,000

                               Deducation U/s 16
   Proffessional Tax (P.TAX)[ U/s 16(iii)        Rs. 0


   Entertainment Allowances [ U/s 16(ii)         Rs. 0


                    TOTAL OF U/S 16             Rs. 0

House Building Loan Interest U/s 24[ B ]       Rs. 10,000

              Gross Total Income              Rs. 397,000

                               Deduction U/s 80C
            G.P.F./ C.P.F./ V.P.F. / E.P.F.      Rs. 0

                       GISL / G.I.S ./ ESI       Rs. 0

           P.L.I.(Postal Life Insurance )     Rs. 100,000

                                    P.P.F.       Rs. 0

                                     ULIP        Rs. 0

                             Tution Fees         Rs. 0

                                    N.S.C.       Rs. 0

                                     L.I.C.      Rs. 0

         House Building Loan Principal           Rs. 0

          Stamp Duty/Registration Fees           Rs. 0

              Equity Link Savings Bond           Rs. 0

           Any other deduction U/s 80C           Rs. 0

           Any other deduction U/s 80C           Rs. 0

                               U/s 80CCC         Rs. 0

                               U/s 80CCD         Rs. 0
              TOTAL OF 80 C,80CCC,80CCD                        Rs. 100,000

                                   Deduction Under Chapter VIA
             [Interest paid for Eeuc.Loan]               80E      Rs. 0

       [ 100% or 50 % as per ITD List ]                  80G      Rs. 0

                                                       80GG       Rs. 0

                                                         80U      Rs. 0
                                                                             Max Rs. 15,0
                  Click for View U/s 80 D               80 D      Rs. 0      & Rs. 20,000

                                                        80DD      Rs. 0

                Click for View U/s 80 DDB              80DDB      Rs. 0

                 [ Rajiv Gandhi Equt.Savings Sch ]   80 CCG       Rs. 0

                    [ Exempt Savings Bank Interest ]   80TTA    Rs. 10,000

TOTAL DEDUCTION 80C & CHAPTER VI A                             Rs. 110,000

   Rounded Off U/s 288 A [ Click
    Click
                                   TAXABLE INCOME              Rs. 287,000

                            TOTAL TAX COMPUTED                  Rs. 8,700

                             @3% Education & Cess                Rs. 261

                                                                             Rounded O
 TAX PAYABLE INCLUDING EDUCATION CESS                           Rs. 8,960

                     Arrears Relief U/s 89(1)                     Rs. 0


                               NET TAX PAYABLE                 Rs. 8,960

                 TAX DEDUCTED FROM SALARY                         Rs. 0

   ACTUAL TAX PAYABLE OR REFUNDABLE                            Rs. 8,960
                         Calculation for Arrears Relief U/s 8
               Total Income for Financial Year                   Amount        Arrears Received for t

        Taxable income for the Financial Year 2005-06            Rs. 88,000    Arrears Received for Fin

        Taxable income for the Financial Year 2006-07            Rs. 90,000    Arrears Received for Fin

        Taxable income for the Financial Year 2007-08            Rs. 95,000    Arrears Received for Fin

      Taxable income for the Financial Year 2008-09             Rs. 110,000    Arrears Received for Fin

      Taxable income for the Financial Year 2009-10             Rs. 135,000    Arrears Received for Fin

      Taxable income for the Financial Year 2010-11             Rs. 185,000    Arrears Received for Fin

      Taxable income for the Financial Year 2011-12             Rs. 225,000    Arrears Received for Fin

      Txable income for the Financial Year 2012-2013            Rs. 302,000    Including Arrears Amou



               Arrears Relief will be                                Rs. 5,150


      Insert the details about F
                                                    FORM 16 ANNECTURE B
         DETAILS TAX DEDUCTION FOR ANNEXTURE " B " ( Th
                 Month wise Tax
                  Deducted and
                                       Date of Tax Deposited                   Challan No.
                 Deposited From                                Bank BSR Code
Month                                      (dd/mm/yy)                           or Sl.No.
                       Salary
              [ Fill the Pay Sheet ]

  1                   Rs. 0                  4/4/2012              0123             01


  2                   Rs. 0                  4/5/2012              0123             02
    3         Rs. 0   4/6/2012    0123    03


    4         Rs. 0   4/7/2012    0123    04


    5         Rs. 0   4/8/2012    0123    05


    6         Rs. 0   4/9/2012    0123    06


    7         Rs. 0   4/10/2012   0154    07


    8         Rs. 0   4/11/2012   0123    08


    9         Rs. 0   4/12/2012   012     09


   10         Rs. 0   4/1/2013    2145    10


   11         Rs. 0   4/2/2013    15468   11


   12         Rs. 0   4/3/2013    01258   12

      TOTAL
  DEPOSITED   Rs. 0
FROM SALARY
oftware.blogspot.com
software.wordpress.com
l.com
             Or Cell No. 9474316768
l.com                     8967460108

 or Non-Govt employees
13A) + Form 16 + Form 10E Annex - I

ESSMENT YEAR 2013-2014
 re.blogspot.com
ware.wordpress.com
Fill only White Cell ]
             31/03/2013
                             Go to Pay Sheet
ukherjee,Accountant

                           Tax Computed Sheet
ale

No                              Form 16
ATTP55896A
                             Go to Form 10E
BCD,KOLKATA


ETAILS
 OLKATA, CHITPUR


      01

KUMAR MAHAPATRA
KUMAR MAHAPATRA

General Manager

  CPU456

AKKPC1234A


 DETAILS

in Code of CIT (TDS)               01235468


AILS
           Data comes from Pay sheet



           First Fill the Pay Sheet

                  Go to Pay




10 & 17

             Annual HRA Paid who have leave in Rented House


           Click to View Section     U/s


           Click to View Section    U/s 10(13A)


           Click to View Section   U/s 10(14)
s 16
       Data comes from Pay sheet


       Max Rs. 5,000/-




        Click for     U/s
       Max.Rs.View HBL24(b) &
                  1,50,000/-
           192(3.7) [     Int.]




80C
       Data comes from Pay sheet

       Data comes from Pay sheet




                 Tax Computed



                  Go to Pay Sheet




       This Cell editable

       This Cell editable



              U/s 80CCD C.Govt New Pension fund also
         View Rs. 0
                             entitled
     Max Rs.1,00,000/-

hapter VIA
     Int.paid for educ.loan

         View U/s 80 G

     Max Rs. 24,000/-PA

     Max Rs. 50,000/- Or 75,000/- P.A.

     Max Rs. 15,000/- For General
         0
     & Rs. 20,000/- for Sr.Citizen

     Max Rs. 1,00,000/- -P.A.

     Max R. 40,000/- PA

            Click for View U/s 80 CCG
        Rs. 0



     Max Rs.10,000/-          Click for View U/s 80



      [ 80 E TO 80 TTA ]


                  Tax Computed
                      Sheet


     Rounded Off U/s 288 B [ Click for View
               the U/s 288 A ]
      Click




     Data comes from Pay sheet

     Payable
Relief U/s 89(1)
 rrears Received for the Relevant Financial Year

 rears Received for Finacial Year 2005-06         Rs. 8,000

 rears Received for Finacial Year 2006-07         Rs. 9,000

 rears Received for Finacial Year 2007-08         Rs. 10,000

 rears Received for Finacial Year 2008-09         Rs. 11,000

 rears Received for Finacial Year 2009-10         Rs. 12,000

 rears Received for Finacial Year 2010-11         Rs. 13,000

 rears Received for Finacial Year 2011-12         Rs. 14,000

 cluding Arrears Amount



            Eligible                  Go to 10E




bout Form 16
ECTURE B
URE " B " ( Through Challan )

               Details of Quarter Ended Acknowledgement
                  Number which collect from the NSDL



                 1st Quarter                Rs. 0


               Ackn.No.for 1st
                                            1st Q
                  Quarter
Ackn.No.for 1st
                  1st Q
   Quarter


 2nd Quarter      Rs. 0


Ackn.No.for 2nd
                   2Q
   Quarter


  3rd Quarter     Rs. 0


Ackn.No.for 3rd
                  3rd Q
   Quarter


  4th Quarter     Rs. 0


Ackn.No.for 4th
                  4th Q
   Quarter
                  Pay Calculation Sheet for -Income Tax Calculation ,for the financial year 2012-2013, Assessment Year 2013-14
                                                          For all Non-Govt Employees
                                                       Conv./
                                               Transport/Vechicle /
                                               Hill /Rural /Washing         [You can
                                               /Food Allowances             Edite this
                                               Select the Proper            Cell Head
                                                Allowances U/s              as U like ]
                                                10 in below by
                                                                                  Other
                                                 Clicking Cell.
                                                                               Allowances
                                                                    Teliphone/ which fit for                                      Spl.
MONTH                         House   Variable Conveyance Allowance   Mobile       your      Sundry   Stationary   Suplimentory Allowan
&Year Basic Pay       D.A.     Rent     Pay                          Allownc   Concerned Allowances   Allowance     Allowances    ces

  1        2           3        4        5              6             7         8            9           10            11         12

Apr-12    25000       5000     3000      0             500            0          0           0            0             0          0


May-12    25000       5000     3000      0             500            0          0           0            0             0          0


June-12   25000       5000     3000      0             500            0          0           0            0             0          0


July-12   25000       5000     3000      0             500            0          0           0            0             0          0


Aug-12    25000       5000     3000      0             500            0          0           0            0             0          0


Sept-12   25000       5000     3000      0             500            0          0           0            0             0          0


Oct-12    25000       5000     3000      0             500            0          0           0            0             0          0


Nov-12    25000       5000     3000      0             500            0          0           0            0             0          0


Dec-12    25000       5000     3000      0             500            0          0           0            0             0          0


Janu-13   25000       5000     3000      0             500            0          0           0            0             0          0


Feb-13    25000       5000     3000      0             500            0          0           0            0             0          0


Marc-13   25000       5000     3000      0             500            0          0           0            0             0          0
TOTAL   300000   60000   36000   0   6000   0   0   0   0   0   0
13-14




                                                         DEDUCTION FROM SALARY


                                                                   Tax
      Other   Overtime                       Arrears   G.P.F./     on               Monthly
    Allowanc/ Allowanc                       Salary    C.P.F./   employ    GSI /      TDS
    Personal      e    Medical    Bonus     Received   V.P.F./    ment     GISL /   Deductio
     Allownc   ( O.A.) Allownc   (Yearly)     if any   E.P.F.    (P.Tax)   E.S.I.      n

        13      14       15        16         17         18        19       20        21

        0        0        0         0          0          0         0        0         0       Go to next month

        0        0        0                    0          0         0        0         0       Go to next month

        0        0        0                    0          0         0        0         0       Go to next month

        0        0        0                    0          0         0        0         0
                                                                                               Go to next month

        0        0        0                    0          0         0        0         0       Go to next month

        0        0        0                    0          0         0        0         0       Go to next month

                                                                                               Go to next month
        0        0        0                    0          0         0        0         0


        0        0        0                    0          0         0        0         0
                                                                                               Go to next month


        0        0        0                    0          0         0        0         0       Go to next month

        0        0        0                    0          0         0        0         0
                                                                                                Go to next month

        0        0        0                    0          0         0        0         0
                                                                                                Go to next month

        0        0        0                    0          0         0        0         0
0   0   0   0   0   0   0   0   0
Salary Statement for the Financial Year 2012-13

Name & Designation of employee:-        Pradip Mukherjee,Accountant                                             Pan No ATTP55896A

                                                                         [You can
                                                                        Edite this
                                                                       Cell Head as                                                                                  Tax
                                                                                              Stationar Suplimen            Other   Overtime             G.P.F./
                                                    Conveyan Teliphone    U like ]    Sundry                        Spl.                                             on      GSI /     Monthly
Month &                         House    Variable                                                 y       tory            Allowanc/ Allowanc   Medical   C.P.F./
           Basic Pay   D.A.                             ce    / Mobile     Other     Allowanc                    Allowanc                                          employ    GISL /     TDS
  Year                           Rent      Pay                                                Allowanc Allowanc           Personal      e      Allownc   V.P.F./
                                                    Allowance Allownc Allowances         es                          es                                             ment     E.S.I.   Deduction
                                                                                                  e        es              Allownc   ( O.A.)             E.P.F.
                                                                       which fit for                                                                               (P.Tax)
                                                                           your
                                                                        Concerned

 Apr-12     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

 May-12     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

June-12     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

 July-12    25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

 Aug-12     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

Sept-12     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

 Oct-12     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

 Nov-12     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

 Dec-12     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

Janu-13     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

 Feb-13     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

 Mar-13     25000      5000      3000       0          500        0         0          0         0        0         0        0          0         0        0          0        0          0

 Total      300000     60000    36000       0          6000       0         0          0         0        0         0        0          0         0        0          0        0          0


                               Total Salary received          Rs. 402,000
                               Total Arrears received         Rs. 0
                               Total Bonus received           Rs. 0
                               Value of Perquisite            Rs. 0
                               Profit lieu in Salary          Rs. 0                                                       Signature of the employee
                               Total Income                   Rs. 402,000                                                 Designation
                                                                                                                          Date :-
Print
                    SALARY BREAK UP FOR INCOME TAX CALCULATION
        FOR THE FINANCIAL YEAR 2012-2013 AND ASSESSMENT YEAR 2013-2014
     Name & Designation of the Assesses       Pradip Mukherjee,Accountant
     Office Address:- ABCD,KOLKATA
        Pan Card No.               ATTP55896A
 1 a)Salary income with allowance excluding H.R.A……………….                                 Rs. 366,000
     b) House Rent Allowances Received ……………………………..                                     Rs. 36,000
     c) Arrears Received ………………………………………………….                                            Rs. 0
     d) Bonus if any……………………………………………………….                                               Rs. 0
     e) Value of perquisites U/s 17(2)……………………………………                                     Rs. 0
     f)Profits in lieu of salary U/s 17(3)…………………………………                                  Rs. 0
 2 Total Salary Income……..………………………………                                                   Rs. 402,000
 3 Any other income as stated by the Assesses :-
     a) Income from other than Savings Bank interest………..                                Rs. 0
     b) Income from Savings Bank interest…………………………..                                    Rs. 11,000
     c) Income From Pension / Family Pension ………………..                                    Rs. 0
     d)(Loss) from House Property ( H.B.Loan Int. U/s 24(b)                             - Rs. 10,000
 4 Gross Income(Col.2 + 3 ) :-…………………                                                    Rs. 403,000
     Deduction U/s 16……..
 8 Tax on employment………………………………………..                                                    Rs. 0
 9 Deduction U/s 10 :-
     a) H.R.A. Exemption U/s 10(13A)...................................                  Rs. 0
     b) Conveyance Allowance                      …………………………………..                        Rs. 6,000
     c) Medical Reimbursment …………………………………………………                                         Rs. 0
10   Total Income(Col.4-5-6-7-8-10) :-………………                                             Rs. 397,000
11 Deduction U/S 80 C (Maximum Rs.1,00,000/-
     a) Contribution to G.P.F /C.P.F. /V.P.F / E.P.F..:-                  Rs. 0
     b) Contribution to P.P.F………………………..                                  Rs. 0
     c) G.I./ GISL /ESI………………………………………                                    Rs. 0
     d) L.I.C./Premium paid……………………….                                     Rs. 0
     e)Purchase of N.S.C. :-…………………………                                    Rs. 0
     f) ULIP…………………………………………                                              Rs. 0
     g)Tution Fees Maximum Rs.1,00,000/-………                               Rs. 0
     h) Payment of H.B.Loan (Principal) :-………                             Rs. 0
     i) P.L.I (Postal Life Insurance)………………….                             Rs. 100,000
     j) Equity linked savings scheme/tax savings bond etc                 Rs. 0
     l) Stamp Duty / Registration Fees…………………..                           Rs. 0
     m)Any other deduction U/s 80C                ……………………..              Rs. 0
     n)Any other deduction U/s 80C                …………………….               Rs. 0
     o) U/s 80CCC…………………………………………..                                       Rs. 0
     p) U/s 80CCD……………………………………………                                        Rs. 0
Total Deduction U/s 80C,80CCC&80CCD (Max Rs 1,00,000/-)                   Rs. 100,000



                                                            35/50
12 Deduction Under Chapter VI A
   i)     U/s 80 E        Rs. 0
   iii)   U/s 80G         Rs. 0
   iv)    U/s 80GG        Rs. 0
   v)     U/s 80U         Rs. 0
   vi)    U/s 80D         Rs. 0
   vii)   U/s 80DD        Rs. 0
   viii) U/s 80DDB        Rs. 0
   ix     U/s 80 TTA      Rs. 10,000
   x)     U/s 80CCG       Rs. 0
   TOTAL DEDUCTION UNDER CHAPTER VIA[ 80 E to 80 DDB]           Rs. 10,000
13 Total Amount Deducted U/S 80C,80 TTA and Chapter VI A [12+13+14+15]….            Rs. 110,000
14 Taxable Income :-[Round off ][ As per U/s 288 A]                                 Rs. 287,000
15 Total Tax Computed after the Stantard Deduction                                  Rs. 8,700
16 @ 3% Educational cess on Col No. ………………………                                       Rs. 261
17 Total Tax Payable [ Round off to as per U/s 288B]                                Rs. 8,960
18 Relief U/S 89(1)[Arrears Relief from Salary]…………                                 Rs. 0
19 Net Tax Payable ……………………………                                                      Rs. 8,960
20 Tax Paid from Salary Anually or Monthwise…………                                    Rs. 0
21 Balance Tax            Payable                ………………………………                       Rs. 8,960




                                                        Signature of the employee
   Date:-                                               Designation :-




                                              36/50
        Rs. 402,000




        Rs. 402,000




37/50
38/50
                                                           FORM 16
                                                        [See rule 31(1)(a)]
                                                           PART A
             Certificate under section 203 of the Income-tax Act, 1961 for Tax deducted at source on Salary
                    Name and address of the Employer                              Name and designation of the Employee

                       ABCE,KOLKATA, CHITPUR                                              Pradip Mukherjee,Accountant

        PAN of the Deductor               TAN of the Deductor                                 PAN of the Employee
            AKKPC1234A                            CPU456                                         ATTP55896A
                               CIT (TDS)                                      Assessment Year                     Period

Address:                          KOLKATA, BALIAGHATA
                                                                                                       From                   To
                                                                                 2013-2014
City                KOLKATA                  Pin code       01235468
                                                                                                    01/04/2012         31/03/2013

                                          Summary of tax deducted at source
                                                                          Amount of tax             Amount of tax
                          Receipt Numbers of original statements of TDS
          Quarter                                                       deducted in respect deposited/remitted in respect of
                               under sub-section (3) of section 200
                                                                         of the employee             the employee
         Quarter 1                           1st Q                                   Rs. 0                         Rs. 0
         Quarter 2                            2Q                                     Rs. 0                         Rs. 0
         Quarter 3                           3rd Q                                   Rs. 0                         Rs. 0
         Quarter 4                           4th Q                                   Rs. 0                         Rs. 0
          Total
                                                 PART B (Refer Note 1)
Details of Salary Paid and any other income and tax deducted
1. Gross Salary
       (a) Salary as per provisions contained in sec. 17(1)                       Rs. 402,000
  (b) Value of perquisites u/s 17(2) (as per Form No. 12BA, wherever
                                                                                  Rs. 0
applicable)
  (c) Profits in lieu of salary under section 17(3)(as per Form No. 12BB,
                                                                                  Rs. 0
wherever applicable
   (d) Total                                                                                         Rs. 402,000

2. Less: Allowance to the extent exempt U/s 10
               Allowance                   Rs.
i) H.R.A. U/s 10(13A)                                    Rs. 0
ii) Medical Reimbursment                                 Rs. 0
iii)     Conveyance Allowance                            Rs. 6,000
3. Balance (1-2)                                                                  Rs. 6,000          Rs. 396,000

4. Deductions : U/s 16
    (a) Entertainment allowance U/s 16(ii)                                        Rs. 0
    (b) Tax on employment U/s 16(iii)                                             Rs. 0
5. Aggregate of 4(a) to 4(a)                                                                            Rs. 0
6. Income chargebale under the head 'Salaries' (3-5)                                                                       Rs. 396,000
7. Add: Any other income reported by the employee
                         Income                                  Rs.
Income from Pension / Family Pension                             Rs. 0
Income from Savings Bank Interest                                Rs. 11,000
Income other than Savings int.                                   Rs. 0
(Loss) From House property( H.B.Loan Int.U/s 24 (B)        - Rs. 10,000
8. Gross Total income (6+7)                                                                           Rs. 1,000            Rs. 397,000




                                                                         39/50
9. Deductions under Chapter VI A
(A) sections 80C, 80CCC and 80CCD
                                                                                                                          Deductible
(a) Section 80 C                                                                                    Gross Amount
                                                                                                                           Amount
(i) G.P.F / C.P.F. / V.P.F./ E.P.F.                                            Rs. 0
ii)G.I./ GISL / ESI                                                            Rs. 0
(iii)P.L.I                                                                     Rs. 100,000
(iv)U.LIP………                                                                   Rs. 0
(v)Tution Fees…                                                                Rs. 0
(vi)N.S.C……                                                                    Rs. 0
(vii) L.I.C…                                                                   Rs. 0
(viii) P. P. F…                                                                Rs. 0
ix) Stamp Duty & Registration Fees…                                            Rs. 0
x)Any other deduction U/s 80C                                                  Rs. 0
xi)Any other deduction U/s 80C                                                 Rs. 0
(xii) H.B. Loan Principal                                                      Rs. 0
(xiv)Eqity Link savings Bond                                                   Rs. 0
b) Section 80CCC………                                                            Rs. 0
c) Section 80CCD……                                                             Rs. 0              Rs. 100,000         Rs. 100,000
                                                                                                         Qualifying       Deductible
(B) Other sections (e.g. 80E,80G etc.) under Chapter VI-A                        Gross Amount
                                                                                                         Amount            Amount
    (i) section 80E                                                            Rs. 0              Rs. 0
    (ii) section 80G                                                           Rs. 0              Rs. 0
   (iii) section 80GG                                                          Rs. 0              Rs. 0
   (iv) section 80GGA                                                          Rs. 0              Rs. 0
   (v) section 80GGC                                                           Rs. 0              Rs. 0
  (vi) Section 80U                                                             Rs. 0              Rs. 0
   (viii) Section 80DD                                                         Rs. 0              Rs. 0
   (viiii) Section 80D                                                         Rs. 0              Rs. 0
   (vi) Section 80DDB                                                          Rs. 0              Rs. 0
   (vi) U/s 80 TTA     [ Exempt Savings Bank Int.Max Rs.10,000/-]              Rs. 11,000         Rs. 10,000
  (vii) U/s 80CCG       [New Rajiv Gandhi Equity Savings Schm]                 Rs. 0              Rs. 0

10. Aggregate of deductible amount under Chapter VI A                                                                 Rs. 110,000
11. Total Income (8-10)      [ Round off U/s 288 A]                                                                   Rs. 287,000
12. Tax on total income                                                                                               Rs. 8,700
13. Education cess @ 3% (on tax computed at S.No. 12)                                                                 Rs. 261
14. Tax Payable (12+13)         [ Round off U/s 288 B]                                                                Rs. 8,960
15. Less: Relief under section 89 (attach Form 10E)                                                                   Rs. 0
16. Tax Payable (14-15)                                                                                               Rs. 8,960
17. Total Tax Deposit                                                                                                 Rs. 0
18. Tax Payable                                                                                                       Rs. 8,960

                                                         Verification
    I                Pravas Kumar Mahapatra              son/daughter of           Parbati Kumar Mahapatra                    working
       in the Capacity of       Cnr.General Manager          (designation) do hereby certify that a sum of                Rs. 0
   [                                                                                                                  (in words)] has
   been deducted and deposited to the credit of the Central Government. I further certify that the information given
  about is true, complete and correct and is based on the books of account, documents, TDS statement, TDS deposited
  and other available records.
Place
Date                                              Signature of person responsible for deduction of tax
Designation:-    Cnr.General Manager              Full Name :        PRAVAS KUMAR MAHAPATRA




                                                                     40/50
                                                  ANNEXURE -B
     DETAILS OF TAX DEDUCTED AND DEPOSITED IN THE CENTRAL GOVERNMENT ACCOUNT
                                 THROUGH CHALLAN
        ( The employer to provide payment wise details of tax deducted and deposited with respect to the employee )

                                                         Challan identification number (CIN)
        Tax Deposited in
Sl.                                                                         01
        respect on of the
No
         employee (Rs.)
                               BSR Code of the Bank          Date on which tax
                                                                                             Challan Serial Number
                                     Branch               deposited (dd/mm/yyyy)

              Rs. 0                      0123                      4/4/2012                             01
 1

              Rs. 0                      0123                      4/5/2012                             02
 2

              Rs. 0                      0123                      4/6/2012                             03
 3

              Rs. 0                      0123                      4/7/2012                             04
 4

              Rs. 0                      0123                      4/8/2012                             05
 5

              Rs. 0                      0123                      4/9/2012                             06
 6

              Rs. 0                      0154                      4/10/2012                            07
 7

              Rs. 0                      0123                      4/11/2012                            08
 8

              Rs. 0                       012                      4/12/2012                            09
 9

              Rs. 0                      2145                      4/1/2013                             10
 10

              Rs. 0                     15468                      4/2/2013                             11
 11

              Rs. 0                     01258                      4/3/2013                             12
 12


Total




                                                                 41/50
42/50
43/50
44/50
                                                     ANNEXURE-I
                                                [See item 2 of Form No.10E]
                                               Arrears or advance salary

 Sl No.                                                Particulars                                      Amount (Rs.)
    1          Total income (excluding salary received in arrears or advance)                           Rs. 225,000
    2          Salary received in arrears or advance                                                    Rs. 77,000
               Total income (as increased by salary received in arrears or advance) [Add item 1 and
    3                                                                                                   Rs. 302,000
               item 2]
    4          Tax on total income [as per item 3]                                                      Rs. 10,506
    5          Tax on total income [as per item 1]                                                      Rs. 2,575

    6          Tax on salary received in arrears or advance [Difference of item 4 and item 5]           Rs. 7,931

    7          Tax computed in accordance with Table "A" [Brought from column 7 of Table A]             Rs. 2,781

               Relief under Section 89(1) [Indicate difference between the amounts mentioned
    8                                                                                                   Rs. 5,150
               against item 6 and item 7]

                                                          TABLE "A"
                                                 [See item 7 of Annexure 1]



                          Salary received            Total income (as      Tax on total  Tax on total
                           in arrears or          increased by salary    income [as per income[as per   Difference in
                         advance relating          received in arrears     column (2)-    column (4)     tax [Amount
                          to the relevant          or advance) of the      After Rebate  After Rebate   under column
          Total income previous year as             relevant previous     and including and including      (6) minus
         of the relevant mentioned in              year mentioned in      Edn Cess and Edn Cess and     amount under
Previous previous year      column (1)                  column (1)          Surcharge]    Surcharge]     column (5)]
  year        (Rs.)            (Rs.)                       (Rs.)               (Rs.)         (Rs.)            (Rs.)
   (1)               (2)               (3)                  (4)                  (5)            (6)             (7)
 2000-01 Rs. 0                 Rs. 0              Rs. 0                  Rs. 0         Rs. 0            Rs. 0
 2001-02 Rs. 0                 Rs. 0              Rs. 0                  Rs. 0         Rs. 0            Rs. 0
 2002-03 Rs. 0                 Rs. 0              Rs. 0                  Rs. 0         Rs. 0            Rs. 0
 2003-04 Rs. 0                 Rs. 0              Rs. 0                  Rs. 0         Rs. 0            Rs. 0
 2004-05 Rs. 0                 Rs. 0              Rs. 0                  Rs. 0         Rs. 0            Rs. 0
 2005-06 Rs. 88,000            Rs. 8,000          Rs. 96,000             Rs. 0         Rs. 0            Rs. 0
 2006-07 Rs. 90,000            Rs. 9,000          Rs. 99,000             Rs. 0         Rs. 0            Rs. 0
 2007-08 Rs. 95,000            Rs. 10,000         Rs. 105,000            Rs. 0         Rs. 0            Rs. 0
 2008-09 Rs. 110,000           Rs. 11,000         Rs. 121,000            Rs. 0         Rs. 0            Rs. 0
 2009-10 Rs. 135,000           Rs. 12,000         Rs. 147,000            Rs. 0         Rs. 0            Rs. 0
 2010-11 Rs. 185,000           Rs. 13,000         Rs. 198,000            Rs. 2,575     Rs. 3,914        Rs. 1,339
 2011-12 Rs. 225,000           Rs. 14,000         Rs. 239,000            Rs. 4,635     Rs. 6,077        Rs. 1,442
 TOTAL Rs. 928,000             Rs. 77,000         Rs. 1,005,000          Rs. 7,210     Rs. 9,991        Rs. 2,781



Place     :-                                      Signature       :-

                                                  Name &
Date      :-                                      Designation:-          PRADIP MUKHERJEE,ACCOUNTANT
                                                  Department :-          ABCD,KOLKATA
                                                        FORM NO.10 E
                                                           [See rule 21AA]

             Form for furnishing particulars of income under section 192(2A) for the year ending 31 st March, 2013 for claiming
             relief under section 89(1) by a Government servant or an employee in a 2[company,co-operative society,local
             authority ,university, institution,Association or Body]



  1            Name and address of the employee                      Pradip Mukherjee,Accountant Abcd,Kolkata



  2               Permanent account number                                             ATTP55896A


  3                     Residential status                                      PERMANENT RESIDENT

              Particulars of income referred to in rule 21A of the Income-tax Rules, 1962,during the previous
                                         year relevant to assessment year 2013-14
1 (a)        Salary received in arrears or in advance in accordance with the provisions of
             sub-rule (2) of rule 21A.
                                                                                                            Rs. 77,000
 (b)         Payment in the nature of gratuity in respect of past services, extending over a
             period of not less than 5 years in accordance with the provisions of sub-rule                Not Applicable
             (3) of rule 21A.
 (c)
             Payment in the nature of compensation from the employer or former
             employer at or in connection with termination of employment after
                                                                                                          Not Applicable
             continuous service of not less than 3 years or where the unexpired portion of
             term of employment is also not less than 3 ye

 (d)         Payment in commutation of pension in accordance with the provisions of sub-
                                                                                                          Not Applicable
             rule (5) of rule 21A

             Detailed particulars of payments referred to above may be given in Annexure
  2                                                                                                          ANNEX -I
             I,II,IIA,III, or IV as the case may be.




                                                                                    Signature of the employee




                                                             Verification
        I,                  Pradip Mukherjee,Accountant                       ,do hereby declare that what is stated

             above is true to the best of my knowledge and belief.

                             Verified today, the day of :-

Place

Date:                                                                           Signature of the employee
 HOUSE RENT ALLOWANCES RELIEF CALCULATOR U/s 10(13A)

For Contact:- pranab.banerjee83@gmail.com OR Cell No. 9474316768


           Details of Salary Received by the Employee

                  Basic Pay received (Annually)         Rs. 300,000       Data comes from Salary Sh
                                                                      0

      Dearness Allowances received (Annually)           Rs. 60,000        Data comes from Salary Sh


                House Rent received (Annually)          Rs. 36,000        Data comes from Salary Sh


   House Rent Paid by the employees(Annually)              Rs. 0          Data comes from Data Inpu

               Do you live in Metro ? ( Yes/ No)            No            Data comes from Data Inpu

          CALCULATION OF HOUSE RENT U/S 10(13 A)

                H.R.A. Received from Employer       Rs. 36,000

                 50% of Salary (For Metro City)     Rs. 144,000
                                                                                   See U/s 10(13A
           Excess rent paid over 10 % of Salary     -Rs. 36,000

     Eligible for H.R.A.in Income Tax Exemption           Rs. 0                    No Relief

           Chargeable for Income Tax of H.R.A.      Rs. 36,000             Chargeable as Incom
            See U/s 10(13A)

Data comes from Salary Sheet

Data comes from Salary Sheet

Data comes from Salary Sheet

Data comes from Data Input Sheet

Data comes from Data Input Sheet




         See U/s 10(13A)


         No Relief

 Chargeable as Income